30 Aral\u0131k 2014 Tarihli Resmi Gazete
\nSay\u0131: 29221
\nMaliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 73)<\/p>\n
492 say\u0131l\u0131 Har\u00e7lar Kanununun (1) m\u00fckerrer 138 inci maddesinde,<\/p>\n
“…<\/p>\n
Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan maktu har\u00e7lar (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil) o y\u0131l i\u00e7in tespit ve ilan olunan yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r.
\nBu suretle hesaplanan har\u00e7 tutarlar\u0131n\u0131n 10 Yeni Kuru\u015fa kadarki kesirleri nazara al\u0131nmaz.<\/p>\n
…”<\/p>\n
h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n
Bakanl\u0131\u011f\u0131m\u0131zca 2014 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 % 10,11 (on virg\u00fcl on bir) olarak tespit edilmi\u015f ve 441 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi (2) ile ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n
Buna g\u00f6re, 492 say\u0131l\u0131 Kanunun m\u00fckerrer 138 inci maddesi h\u00fckm\u00fc gere\u011fince, Kanuna ba\u011fl\u0131 tarifelerde yer alan ve 71 Seri No.lu Har\u00e7lar Kanunu Genel Tebli\u011fi ile tespit edilen maktu har\u00e7lar (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil), yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r. Art\u0131r\u0131lan bu tutarlar 1\/1\/2015 tarihinden itibaren uygulanmak \u00fczere Tebli\u011f ekindeki tarifelerde g\u00f6sterilmi\u015ftir.<\/p>\n
Ekli 2, 5 ve 7 say\u0131l\u0131 tarifelerin baz\u0131 pozisyonlar\u0131nda beher r\u00fcsum tonilatosundan gibi birim de\u011fer\u00fczerinden al\u0131nacak maktu har\u00e7 tutarlar\u0131 yer almaktad\u0131r. S\u00f6z\u00fc edilen maktu har\u00e7 tutarlar\u0131n\u0131n, birim de\u011ferler toplam\u0131na tatbiki sonucu bulunacak olan ve asgari ve azami hadler aras\u0131nda kalan harc\u0131n 10 Kuru\u015fa kadarki kesirleri de tahsil edilmeyecektir.
\nTebli\u011f olunur.<\/p>\n
\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/p>\n
1 17\/07\/1964 tarihli ve 11756 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
2 15\/11\/2014 tarihli ve 29176 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"
30 Aral\u0131k 2014 Tarihli Resmi Gazete Say\u0131: 29221 Maliye Bakanl\u0131\u011f\u0131ndan: HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 73) 492 say\u0131l\u0131 Har\u00e7lar Kanununun (1) m\u00fckerrer 138 inci maddesinde, “… Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan maktu har\u00e7lar (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil) o y\u0131l i\u00e7in tespit ve […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3086","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3086"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3086"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3086\/revisions"}],"predecessor-version":[{"id":3087,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3086\/revisions\/3087"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}