{"id":3088,"date":"2014-12-30T10:03:33","date_gmt":"2014-12-30T08:03:33","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3088"},"modified":"2014-12-30T10:03:33","modified_gmt":"2014-12-30T08:03:33","slug":"harclar-kanunu-genel-tebligi-seri-no-74-30-12-2014","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3088","title":{"rendered":"HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 74) 30.12.2014"},"content":{"rendered":"<p>30 Aral\u0131k 2014 Tarihli Resmi Gazete<br \/>\nSay\u0131: 29221<br \/>\nMaliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n<p>HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 74)<\/p>\n<p>Bilindi\u011fi \u00fczere, 492 say\u0131l\u0131 Har\u00e7lar Kanununun 79 uncu maddesinde, Konsolosluk Har\u00e7lar\u0131 ile T\u00fcrkiye Cumhuriyeti Muvazzaf ve Fahri Konsolosluklar\u0131n\u0131n yapt\u0131klar\u0131 her t\u00fcrl\u00fc i\u015flemlere ait har\u00e7lar\u0131n, Maliye Bakanl\u0131\u011f\u0131nca tespit ve ilan edilecek d\u00f6viz kurlar\u0131na g\u00f6re ve bu i\u015flemlerle ilgili tarifelere ayr\u0131 ayr\u0131 veya birlikte emsal uygulanmak suretiyle hesap edilerek tahsil edilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>\u00d6te yandan, 492 say\u0131l\u0131 Kanunun m\u00fckerrer 138 inci maddesi h\u00fckm\u00fc gere\u011fince, Kanuna ba\u011fl\u0131 tarifelerdeki maktu har\u00e7lar ile maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler 1\/1\/2015 tarihinden ge\u00e7erli olmak \u00fczere yeniden tespit edilmi\u015ftir.<\/p>\n<p>Bu de\u011fi\u015fiklikler kar\u015f\u0131s\u0131nda, konsolosluklar\u0131m\u0131zca d\u00f6viz cinsinden al\u0131nmakta olan har\u00e7 miktarlar\u0131n\u0131n hesaplanmas\u0131na esas olacak d\u00f6viz kuru ve emsal say\u0131lar\u0131n\u0131n yeniden tespit edilmesine gerek duyulmu\u015ftur.<\/p>\n<p>Yukar\u0131da belirtilen h\u00fck\u00fcmlerin Bakanl\u0131\u011f\u0131m\u0131za tan\u0131d\u0131\u011f\u0131 yetkiye dayan\u0131larak, 1\/1\/2015 tarihinden itibaren Muvazzaf ve Fahri Konsolosluklar\u0131m\u0131z\u0131n yapaca\u011f\u0131 i\u015flemlerden al\u0131nacak har\u00e7 miktarlar\u0131n\u0131n hesaplanmas\u0131na esas olacak d\u00f6viz kuru 1 ABD Dolar\u0131 = 2,27 TL olarak; bu i\u015flemlere uygulanacak emsal say\u0131lar ise 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131;<\/p>\n<p>(2) say\u0131l\u0131 tarifedeki miktarlar i\u00e7in                                                                         2,70<\/p>\n<p>(5) say\u0131l\u0131 tarifedeki miktarlar i\u00e7in                                                                         1,31<\/p>\n<p>(6) say\u0131l\u0131 tarifenin &#8220;I-Pasaport Har\u00e7lar\u0131&#8221; ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (1)<br \/>\nnumaral\u0131 f\u0131kras\u0131nda yer alan pasaport harc\u0131 miktarlar\u0131 i\u00e7in                                                  1,00<\/p>\n<p>(6) say\u0131l\u0131 tarifede yer alan di\u011fer miktarlar i\u00e7in                                                            0,37<\/p>\n<p>(7) say\u0131l\u0131 tarifenin II. B\u00f6l\u00fcm\u00fcndeki miktarlar i\u00e7in                                                          1,06<br \/>\nDi\u011fer tarifelerdeki miktarlar i\u00e7in                                                                           1,00<br \/>\nolarak belirlenmi\u015ftir.<\/p>\n<p>Tebli\u011f ve ilan olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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: 74) Bilindi\u011fi \u00fczere, 492 say\u0131l\u0131 Har\u00e7lar Kanununun 79 uncu maddesinde, Konsolosluk Har\u00e7lar\u0131 ile T\u00fcrkiye Cumhuriyeti Muvazzaf ve Fahri Konsolosluklar\u0131n\u0131n yapt\u0131klar\u0131 her t\u00fcrl\u00fc i\u015flemlere ait har\u00e7lar\u0131n, Maliye Bakanl\u0131\u011f\u0131nca tespit ve ilan edilecek d\u00f6viz kurlar\u0131na g\u00f6re ve bu i\u015flemlerle ilgili tarifelere [&hellip;]<\/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-3088","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\/3088"}],"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=3088"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3088\/revisions"}],"predecessor-version":[{"id":3089,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3088\/revisions\/3089"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}