{"id":3254,"date":"2016-04-13T10:12:10","date_gmt":"2016-04-13T07:12:10","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3254"},"modified":"2016-04-13T10:12:10","modified_gmt":"2016-04-13T07:12:10","slug":"harcirah-kanunu-genel-tebligi-seri-no-40","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3254","title":{"rendered":"HARCIRAH KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 40)"},"content":{"rendered":"\n\n\n\n\n
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13 Nisan 2016 \u00c7AR\u015eAMBA<\/p>\n<\/td>\n

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Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

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Say\u0131 : 29683<\/p>\n<\/td>\n<\/tr>\n

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TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n

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Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

HARCIRAH KANUNU GENEL TEBL\u0130\u011e\u0130\u00a0<\/p>\n

(SER\u0130 NO: 40)<\/p>\n

Ama\u00e7 ve kapsam<\/strong><\/p>\n

MADDE 1 \u2013<\/strong> (1) Bu Tebli\u011fin amac\u0131 2016 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununa ba\u011fl\u0131 (H) i\u015faretli cetvelin dipnotunda yer alan \u201c6245 say\u0131l\u0131 Harc\u0131rah Kanununun 33 \u00fcnc\u00fc maddesinin (b) f\u0131kras\u0131na g\u00f6re yatacak yer temini i\u00e7in \u00f6denecek \u00fccretlerin hesab\u0131nda g\u00fcndeliklerinin %50 art\u0131r\u0131ml\u0131 miktar\u0131, (d) f\u0131kras\u0131na g\u00f6re yap\u0131lacak \u00f6demelerde ise g\u00f6revlendirmenin ilk 10 g\u00fcn\u00fc i\u00e7in g\u00fcndeliklerinin %50 art\u0131r\u0131ml\u0131 miktar\u0131, takip eden 80 g\u00fcn\u00fc i\u00e7in g\u00fcndeliklerinin %50 si, m\u00fcteakip 90 g\u00fcn\u00fc i\u00e7in ise m\u00fcstehak olduklar\u0131 g\u00fcndeliklerinin % 40\u2019\u0131 esas al\u0131n\u0131r.\u201d h\u00fckm\u00fc uyar\u0131nca Harc\u0131rah Kanunu kapsam\u0131nda bulunanlara 1\/4\/2016 tarihinden itibaren \u00f6denecek konaklama bedellerine ili\u015fkin usul ve esaslar\u0131 belirlemektir.<\/p>\n

Dayanak<\/strong><\/p>\n

MADDE 2 \u2013<\/strong> (1) Bu Tebli\u011f 13\/12\/1983 tarihli ve 178 say\u0131l\u0131 Maliye Bakanl\u0131\u011f\u0131n\u0131n Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamenin 10 uncu maddesine ve 9\/3\/2016 tarihli ve 6682 say\u0131l\u0131 2016 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununa ba\u011fl\u0131 (H) i\u015faretli cetvelin dipnotunda yer alan h\u00fckme dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Konaklama giderleri<\/strong><\/p>\n

MADDE 3 \u2013<\/strong> (1) 6245 say\u0131l\u0131 Harc\u0131rah Kanununun 33 \u00fcnc\u00fc maddesinin (d) f\u0131kras\u0131ndaki; \u201cBu Kanun h\u00fck\u00fcmlerine g\u00f6re g\u00fcndelik \u00f6denenlerden ( (b) f\u0131kras\u0131na g\u00f6re g\u00fcndelik \u00f6denenler hari\u00e7) yurt i\u00e7inde yatacak yer temini i\u00e7in \u00f6dedikleri \u00fccretleri belgelendirenlere, belge bedelini a\u015fmamak ve her defas\u0131nda on g\u00fcn ile s\u0131n\u0131rl\u0131 olmak \u00fczere g\u00fcndeliklerinin tamam\u0131na kadar olan k\u0131sm\u0131 ayr\u0131ca \u00f6denir.\u201d h\u00fckm\u00fcnde yer alan; \u201c\u2026ve her defas\u0131nda on g\u00fcn ile s\u0131n\u0131rl\u0131 olmak\u2026\u201d ibaresi Anayasa Mahkemesinin 25\/11\/2015 tarihli ve Esas No: 2015\/13, Karar No: 2015\/108 say\u0131l\u0131 Karar\u0131 ile Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu gerek\u00e7esiyle iptal edilmi\u015f ve s\u00f6z konusu Karar 15\/12\/2015 tarihli ve 29563 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

(2) 2016 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununa ekli (H) i\u015faretli cetvelin I. maddesinin dipnotunda da; \u201c6245 say\u0131l\u0131 Harc\u0131rah Kanununun 33 \u00fcnc\u00fc maddesinin (b) f\u0131kras\u0131na g\u00f6re yatacak yer temini i\u00e7in \u00f6denecek \u00fccretlerin hesab\u0131nda g\u00fcndeliklerinin %50 art\u0131r\u0131ml\u0131 miktar\u0131, (d) f\u0131kras\u0131na g\u00f6re yap\u0131lacak \u00f6demelerde ise g\u00f6revlendirmenin ilk 10 g\u00fcn\u00fc i\u00e7in g\u00fcndeliklerinin %50 art\u0131r\u0131ml\u0131 miktar\u0131, takip eden 80 g\u00fcn\u00fc i\u00e7in g\u00fcndeliklerinin %50 si, m\u00fcteakip 90 g\u00fcn\u00fc i\u00e7in ise m\u00fcstehak olduklar\u0131 g\u00fcndeliklerinin % 40\u2019\u0131\u00a0 esas al\u0131n\u0131r.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

(3) Anayasa Mahkemesinin s\u00f6z konusu Karar\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesi ve 2016 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununa ekli (H) i\u015faretli cetvelin I. maddesinin dipnotunda yap\u0131lan d\u00fczenleme sonucunda, yurti\u00e7inde memuriyet mahalli d\u0131\u015f\u0131nda bir yere ge\u00e7ici g\u00f6revle g\u00f6nderilenlere konaklama giderinin \u00f6denmesi konusunda ortaya \u00e7\u0131kabilecek teredd\u00fctlerin giderilebilmesi ve uygulamada birli\u011fin sa\u011flanmas\u0131 amac\u0131yla a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131 gerekli g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

(4) 6245 say\u0131l\u0131 Kanunun\u00a0 \u201cGe\u00e7ici g\u00f6rev g\u00fcndeli\u011finin verilebilece\u011fi azami s\u00fcre\u201d ba\u015fl\u0131kl\u0131 42 nci maddesinde;<\/p>\n

\u201cGe\u00e7ici bir g\u00f6rev ile ba\u015fka bir yere g\u00f6nderilenlere, g\u00f6rev mahalline var\u0131\u015f tarihinden itibaren bu Kanuna g\u00f6re verilen g\u00fcndelikler:<\/p>\n

a) Yurti\u00e7inde bir y\u0131ll\u0131k d\u00f6nem zarf\u0131nda ayn\u0131 yerde, ayn\u0131 i\u015f i\u00e7in ve ayn\u0131 \u015fahsa 180 g\u00fcnden fazla verilemez. \u0130lk 90 g\u00fcn i\u00e7in tam, takibeden 90 g\u00fcn i\u00e7in 2\/3 oran\u0131nda \u00f6denir.<\/p>\n

\u2026\u2026.\u201d<\/p>\n

h\u00fckm\u00fcne yer verilerek, yurt i\u00e7inde ge\u00e7ici bir g\u00f6revle ba\u015fka bir yere g\u00f6nderilenlere, ge\u00e7ici g\u00f6rev g\u00fcndeli\u011finin verilece\u011fi azami s\u00fcreler belirlenmi\u015f bulunmaktad\u0131r.<\/p>\n

(5) Ayn\u0131 Kanunun 33 \u00fcnc\u00fc maddesinin (d) f\u0131kras\u0131nda yer alan \u201cBu Kanun h\u00fck\u00fcmlerine g\u00f6re g\u00fcndelik \u00f6denenlerden \u2026\u201d ifadesinden de anla\u015f\u0131laca\u011f\u0131 \u00fczere, ge\u00e7ici g\u00f6revle ba\u015fka bir yere g\u00f6nderilenlere g\u00fcndelik \u00f6dendi\u011fi s\u00fcrece konaklama giderinin \u00f6denmesi gerekmekte olup, g\u00fcndelik \u00f6denmeyen g\u00fcnler i\u00e7in konaklama giderinin de \u00f6denmesine imkan bulunmamaktad\u0131r. Dolay\u0131s\u0131yla, ge\u00e7ici g\u00f6revle memuriyet mahalli d\u0131\u015f\u0131na g\u00f6nderilenlere s\u00f6z konusu (d) f\u0131kras\u0131na g\u00f6re konaklama giderinin \u00f6denmesinde, 42 nci maddede belirtilen, yurti\u00e7i g\u00fcndeliklerin verilece\u011fi azami s\u00fcrelerin g\u00f6z \u00f6n\u00fcnde bulundurulmas\u0131 gerekmektedir.<\/p>\n

(6) Yukar\u0131da belirtilen mevzuat h\u00fck\u00fcmleri ve a\u00e7\u0131klamalar birlikte de\u011ferlendirildi\u011finde, 1\/4\/2016 tarihinden itibaren, yurti\u00e7inde memuriyet mahalli d\u0131\u015f\u0131na yap\u0131lacak ge\u00e7ici g\u00f6revlendirmelerde;<\/p>\n

-6245 say\u0131l\u0131 Kanunun 33 \u00fcnc\u00fc maddesinin (b) f\u0131kras\u0131na g\u00f6re, ilgililerin g\u00fcndeliklerinin %50 art\u0131r\u0131ml\u0131 miktar\u0131 kadar konaklama gideri \u00f6denmesi,<\/p>\n

-S\u00f6z konusu 33 \u00fcnc\u00fc maddenin (d) f\u0131kras\u0131na g\u00f6re ise, g\u00f6revlendirmenin ilk 10 g\u00fcn\u00fc i\u00e7in g\u00fcndeliklerinin %50 art\u0131r\u0131ml\u0131 miktar\u0131 kadar, takip eden 80 g\u00fcn i\u00e7in g\u00fcndeliklerinin %50\u2019si kadar, m\u00fcteakip 90 g\u00fcn i\u00e7in de g\u00fcndeliklerinin 2\/3\u2019\u00fcn\u00fcn %40\u2019\u0131 kadar konaklama gideri \u00f6denmesi, 180 g\u00fcn\u00fc a\u015fan g\u00fcnler i\u00e7in ise konaklama gideri \u00f6denmemesi,<\/p>\n

gerekmektedir.\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n

(7) \u00d6rne\u011fin, ayl\u0131k\/kadro derecesi 2 olan ve 2016 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununa ekli (H) i\u015faretli cetvelde yurti\u00e7i g\u00fcndeli\u011fi 35,24 TL olarak belirlenen bir memurun yurti\u00e7inde memuriyet mahalli d\u0131\u015f\u0131nda bir yere 1\/4\/2016 tarihinden itibaren 200 g\u00fcn s\u00fcre ile ge\u00e7ici g\u00f6revle g\u00f6nderilmesi halinde s\u00f6z konusu personele 6245 say\u0131l\u0131 Kanunun 33 \u00fcnc\u00fc maddesinin (d) f\u0131kras\u0131na g\u00f6re \u00f6denecek konaklama gideri a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde hesaplanacakt\u0131r.<\/p>\n

-G\u00f6revlendirmenin ilk 10 g\u00fcn\u00fc i\u00e7in g\u00fcndeli\u011finin %50 art\u0131r\u0131ml\u0131 miktar\u0131 olan 52,86 TL,<\/p>\n

52,86 x 10 = 528,60 TL<\/p>\n

-Takip eden 80 g\u00fcn i\u00e7in g\u00fcndeli\u011finin %50\u2019si olan 17,62 TL,<\/p>\n

17,62 x 80 = 1.409,60 TL<\/p>\n

-M\u00fcteakip 90 g\u00fcn i\u00e7in de g\u00fcndeli\u011finin 2\/3\u2019\u00fcn\u00fcn %40\u2019\u0131 olan 9,39 TL,<\/p>\n

9,39 x 90 = 845,10 TL<\/p>\n

olmak \u00fczere toplam olarak 2.783,30 TL tutar\u0131nda konaklama gideri \u00f6denmesi gerekmektedir.<\/p>\n

1\/1\/2016-1\/4\/2016 d\u00f6nemi konaklama gideri<\/strong><\/p>\n

MADDE 4 \u2013<\/strong> (1) Anayasa Mahkemesi kararlar\u0131nda kazan\u0131lm\u0131\u015f hak kavram\u0131n\u0131n hukukun en belirsiz, uygulama sahas\u0131 \u00e7ok dar, genel hukuksal durumlarda konu edilemeyen bir kavram oldu\u011fu belirtilerek, 4\/11\/2003 tarihli ve 25279 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 10\/4\/2003 tarihli ve E.2002\/112, K.2003\/33 say\u0131l\u0131 Karar\u0131nda \u201cKazan\u0131lm\u0131\u015f haklara sayg\u0131 ilkesi hukukun genel ilkeleri ve hukuk devleti kavram\u0131 i\u00e7erisinde yer al\u0131r. Bu ilkenin temel amac\u0131 ise bireylerin hukuk g\u00fcvenli\u011fini sa\u011flamakt\u0131r.\u201d denilmi\u015f ve 5\/12\/1989 tarihli ve 20363 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 21\/6\/1989 tarihli ve E.1988\/34, K.1989\/26 say\u0131l\u0131 Karar\u0131nda da\u00a0 \u201cDevlet faaliyetlerinin hukuk kurallar\u0131na uygun olmas\u0131, kazan\u0131lm\u0131\u015f haklara sayg\u0131 duyulmas\u0131n\u0131 gerektirir. Ancak, kazan\u0131lm\u0131\u015f bir haktan s\u00f6zedilebilmesi i\u00e7in bu hakk\u0131n yeni yasadan \u00f6nce y\u00fcr\u00fcrl\u00fckte olan kurallara g\u00f6re b\u00fct\u00fcn sonu\u00e7lar\u0131yla eylemli bi\u00e7imde elde edilmi\u015f olmas\u0131 gerekir.\u201d h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

(2) Di\u011fer taraftan an\u0131lan Mahkeme ki\u015filere hak sa\u011flay\u0131c\u0131 nitelikte yeni olanaklar getiren kanun h\u00fck\u00fcmlerinin geriye y\u00fcr\u00fcmesine hukuki bir engel g\u00f6rmemekle birlikte, 24\/2\/2004 tarihli ve 25383 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 8\/10\/2003 tarihli ve E.2003\/31, K.2003\/87 say\u0131l\u0131 Karar\u0131nda ise \u201cYasalar kamu yarar\u0131 ve kamu d\u00fczeninin gerektirdi\u011fi kimi ayr\u0131ks\u0131 durumlar d\u0131\u015f\u0131nda ilke olarak y\u00fcr\u00fcrl\u00fck tarihlerinden sonraki olay, i\u015flem ve eylemlere uygulanmak \u00fczere \u00e7\u0131kar\u0131l\u0131rlar. Ge\u00e7mi\u015f, yeni \u00e7\u0131kar\u0131lan bir yasan\u0131n etki alan\u0131 d\u0131\u015f\u0131nda kal\u0131r. Sonradan y\u00fcr\u00fcrl\u00fc\u011fe giren yasalar\u0131n ge\u00e7mi\u015f ve kesin nitelik kazanm\u0131\u015f hukuksal durumlara etkili olmamas\u0131 hukukun genel ilkelerindendir\u2026. \u0130lgililer bak\u0131m\u0131ndan mali bir k\u00fclfet \u00f6ng\u00f6ren s\u00f6z konusu kurallar\u0131n ge\u00e7mi\u015fe etkili olacak \u015fekilde y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131 hukuk g\u00fcvenli\u011fini zedeledi\u011finden, Anayasan\u0131n 2. maddesinde \u00f6ng\u00f6r\u00fclen hukuk devleti ilkesine ayk\u0131r\u0131\u201d olaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

(3) Bu \u00e7er\u00e7evede, Anayasa Mahkemesinin 25\/11\/2015 tarihli ve Esas No: 2015\/13, Karar No: 2015\/108 say\u0131l\u0131 Karar\u0131 ve 18\/12\/2015 tarihli ve 6654 say\u0131l\u0131 2016 Y\u0131l\u0131 Merkezi Y\u00f6netim Ge\u00e7ici B\u00fct\u00e7e Kanununun 3 \u00fcnc\u00fc maddesi gere\u011fince 1\/1\/2016-1\/4\/2016 tarihleri aras\u0131nda y\u00fcr\u00fcrl\u00fckte bulunan 6583 say\u0131l\u0131 2015 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununa ba\u011fl\u0131 (H) i\u015faretli cetvelin dipnotundaki h\u00fckme g\u00f6re g\u00fcndeliklerin %50 art\u0131r\u0131ml\u0131 tutar\u0131 esas al\u0131narak \u00f6denmi\u015f bulunan konaklama giderlerinin ki\u015filerden geri al\u0131nmamas\u0131 ve geri alma i\u015flemlerinin ba\u015flat\u0131lm\u0131\u015f olmas\u0131 halinde de i\u015flemlerin iptal edilmesi gerekmektedir.<\/p>\n

(4) 1\/4\/2016 tarihinden sonraki i\u015flemlerin ise yukar\u0131da belirtildi\u011fi \u00fczere 2016 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununa ekli (H) i\u015faretli cetvelin dipnotundaki yer alan h\u00fckme g\u00f6re yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

Konut kiralamalar\u0131<\/strong><\/p>\n

MADDE 5 \u2013<\/strong> (1) Anayasa Mahkemesinin 25\/11\/2015 tarihli ve Esas No: 2015\/13, Karar No: 2015\/108 say\u0131l\u0131 Karar\u0131 ile 6245 say\u0131l\u0131 Kanunun 33 \u00fcnc\u00fc maddesinin (d) f\u0131kras\u0131nda yer alan konaklama giderinin \u00f6denmesine ili\u015fkin 10 g\u00fcnl\u00fck s\u00fcre s\u0131n\u0131rlamas\u0131n\u0131n kald\u0131r\u0131ld\u0131\u011f\u0131 hususu dikkate al\u0131nd\u0131\u011f\u0131nda, yurt i\u00e7inde memuriyet mahalli d\u0131\u015f\u0131nda bir yere ge\u00e7ici g\u00f6revle g\u00f6nderilenlerin, ge\u00e7ici g\u00f6revle g\u00f6nderildikleri yerlerde yatacak yer sa\u011flamak \u00fczere \u00f6zel \u015fah\u0131slardan kiralad\u0131klar\u0131 evler ile pansiyonlara (ticari i\u015fletmelere dahil olanlar hari\u00e7) \u00f6dedikleri \u00fccretler, kira s\u00f6zle\u015fmesi ile birlikte 31\/12\/2005 tarihli ve 26040 3 \u00fcnc\u00fc m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Merkezi Y\u00f6netim Harcama Belgeleri Y\u00f6netmeli\u011finde belirtilen \u015fekil ve esaslara g\u00f6re d\u00fczenlenecek \u201charcama pusulas\u0131\u201d ve \u00f6demeye ili\u015fkin \u201cbanka makbuzu\u201d ile belgelendirmeleri halinde, a\u015fa\u011f\u0131da belirtilen ko\u015fullara da uymak \u015fart\u0131yla, 6245 say\u0131l\u0131 Harc\u0131rah Kanunu ve 2016 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununa ekli (H) i\u015faretli cetvelin I. maddesinin dipnotunda belirtilen esas ve miktar dikkate al\u0131narak \u00f6denecektir.<\/p>\n

(2) Harcama pusulalar\u0131 ve banka makbuzlar\u0131 (dekont) ayl\u0131k d\u00f6nemler itibar\u0131yla d\u00fczenlenecektir.<\/p>\n

(3) Ortak kiralamalarda harcama pusulalar\u0131 ve banka makbuzlar\u0131 ge\u00e7ici g\u00f6revle g\u00f6nderilenler i\u00e7in ayr\u0131 ayr\u0131 kendi \u00f6dedikleri tutarlar \u00fczerinden d\u00fczenlenecektir.<\/p>\n

(4) Konaklama yerinden yararlanan ge\u00e7ici g\u00f6revle g\u00f6nderilenlerin say\u0131s\u0131n\u0131n birden fazla olmas\u0131 halinde t\u00fcm\u00fcn\u00fcn ismi ve unvan\u0131 s\u00f6zle\u015fmede ayr\u0131 ayr\u0131 yer alacakt\u0131r. Kira s\u00f6zle\u015fmesi konuttan yararlananlar\u0131n say\u0131s\u0131 kadar d\u00fczenlenebilecek veya d\u00fczenlenen kira s\u00f6zle\u015fmesi ge\u00e7ici olarak g\u00f6revlendirilen ki\u015fi say\u0131s\u0131 kadar \u00e7o\u011falt\u0131l\u0131p tasdik edilmek suretiyle ibraz edilecektir.<\/p>\n

(5) Kira s\u00f6zle\u015fmelerinde kiran\u0131n ba\u015flad\u0131\u011f\u0131 tarih ile kira bitim tarihinin yan\u0131 s\u0131ra kiralama s\u00fcresi g\u00fcn olarak da belirtilecektir. \u0130lgili ki\u015finin g\u00f6revlendirilen yerde ikamet etti\u011fi g\u00fcnler dikkate al\u0131narak \u00f6deme yap\u0131lacakt\u0131r.<\/p>\n

(6) Kira s\u00f6zle\u015fmelerinin as\u0131llar\u0131 ilk yolluk bildirimine eklenecektir. Kal\u0131nan s\u00fcrede birden fazla yolluk bildirimi d\u00fczenlendi\u011fi takdirde sonraki bildirimlere kira s\u00f6zle\u015fmelerinin tasdik edilmi\u015f fotokopileri eklenecektir.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 6 \u2013<\/strong> (1) Bu Tebli\u011f h\u00fck\u00fcmleri 1\/4\/2016 tarihinden itibaren ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 7 \u2013<\/strong> (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

13 Nisan 2016 \u00c7AR\u015eAMBA Resm\u00ee Gazete Say\u0131 : 29683 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131ndan: HARCIRAH KANUNU GENEL TEBL\u0130\u011e\u0130\u00a0 (SER\u0130 NO: 40) Ama\u00e7 ve kapsam MADDE 1 \u2013 (1) Bu Tebli\u011fin amac\u0131 2016 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununa ba\u011fl\u0131 (H) i\u015faretli cetvelin dipnotunda yer alan \u201c6245 say\u0131l\u0131 Harc\u0131rah Kanununun 33 \u00fcnc\u00fc maddesinin (b) f\u0131kras\u0131na g\u00f6re yatacak yer temini […]<\/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-3254","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\/3254"}],"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=3254"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3254\/revisions"}],"predecessor-version":[{"id":3255,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3254\/revisions\/3255"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}