{"id":3345,"date":"2016-10-03T11:05:32","date_gmt":"2016-10-03T08:05:32","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3345"},"modified":"2016-10-03T11:05:32","modified_gmt":"2016-10-03T08:05:32","slug":"belediye-gelirleri-kanunu-genel-tebligi-seri-no-48-29-09-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3345","title":{"rendered":"Belediye Gelirleri Kanunu Genel Tebli\u011fi (Seri No: 48) – 29.09.2016"},"content":{"rendered":"

Belediye Gelirleri Kanunu Genel Tebli\u011fi (Seri No: 48) – 29.09.2016<\/strong><\/p>\n\n\n\n
\n\n\n\n\n\n
29 Eyl\u00fcl 2016 PER\u015eEMBE<\/td>\n\n

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

\n

Say\u0131 : 29842<\/p>\n<\/td>\n<\/tr>\n

\n

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

Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

BELED\u0130YE GEL\u0130RLER\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 48)<\/p>\n

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

MADDE 1 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fin amac\u0131,\u00a015\/7\/2016\u00a0tarihli ve 6728 say\u0131l\u0131 Yat\u0131r\u0131m Ortam\u0131n\u0131n \u0130yile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile 26\/5\/1981 tarihli ve 2464 say\u0131l\u0131 Belediye Gelirleri Kanununun \u201c\u0130stisnalar\u201d ba\u015fl\u0131kl\u0131 Ek 2\u00a0nci\u00a0maddesinin (d) f\u0131kras\u0131 ile \u201c\u0130mar ile \u0130lgili Har\u00e7lar\u201d ba\u015fl\u0131kl\u0131 80 inci maddesinin ikinci f\u0131kras\u0131nda yap\u0131lan de\u011fi\u015fikliklere y\u00f6nelik hususlar\u0131 a\u00e7\u0131klamakt\u0131r.<\/p>\n

Yasal d\u00fczenlemeler<\/strong><\/p>\n

MADDE 2 \u2013<\/strong>\u00a0(1) 6728 say\u0131l\u0131 Kanunun 41 inci maddesi ile 2464 say\u0131l\u0131 Kanunun \u201c\u0130stisnalar\u201d ba\u015fl\u0131kl\u0131 Ek 2\u00a0ncimaddesinin (d) f\u0131kras\u0131nda yer alan “K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131” ibaresi “Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen binalar, K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131” \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

(2) 6728 say\u0131l\u0131 Kanunun 42\u00a0nci\u00a0maddesi ile 2464 say\u0131l\u0131 Kanunun \u201c\u0130mar ile \u0130lgili Har\u00e7lar\u201d ba\u015fl\u0131kl\u0131 80 inci maddesinin ikinci f\u0131kras\u0131nda yer alan “7269 say\u0131l\u0131” ibaresi “Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen yap\u0131 ve tesisler, 7269 say\u0131l\u0131” \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

(3) S\u00f6z konusu de\u011fi\u015fikliklerin y\u00fcr\u00fcrl\u00fck tarihi 6728 say\u0131l\u0131 Kanunun yay\u0131m tarihi (9\/8\/2016) olarak belirlenmi\u015ftir.<\/p>\n

Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen binalar i\u00e7in bina in\u015faat harc\u0131 istisnas\u0131 uygulamas\u0131<\/strong><\/p>\n

MADDE 3 \u2013<\/strong>\u00a0(1) 2464 say\u0131l\u0131 Kanunun Ek 2\u00a0nci\u00a0maddesinin (d) f\u0131kras\u0131nda yap\u0131lan de\u011fi\u015fiklik ile Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen binalara (ilave ve tadiller\u00a0dahil) bina in\u015faat harc\u0131 istisnas\u0131 getirilmi\u015ftir.<\/p>\n

(2) Bu istisnadan faydalanabilmek i\u00e7in;<\/p>\n

a) Bina in\u015faatlar\u0131na ili\u015fkin in\u015faat veya tadilat ruhsat\u0131n\u0131n Yat\u0131r\u0131m Te\u015fvik Belgesinin tamamlama vizesinin yap\u0131laca\u011f\u0131 tarihten \u00f6nce al\u0131nmas\u0131,<\/p>\n

b) Bu kapsamdaki bina in\u015faatlar\u0131na (ilave ve tadiller\u00a0dahil) ili\u015fkin olarak in\u015faat veya tadilat ruhsat\u0131 al\u0131nmas\u0131nda Yat\u0131r\u0131m Te\u015fvik Belgesinin bir \u00f6rne\u011finin ilgili belediyeye verilmesi,<\/p>\n

gerekmektedir.<\/p>\n

(3) 6728 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fikli\u011fin y\u00fcr\u00fcrl\u00fck tarihinden (9\/8\/2016) \u00f6nce al\u0131nm\u0131\u015f ve tamamlama vizesi yap\u0131lmam\u0131\u015f olan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda, mezkur tarihten sonra in\u015fa edilecek binalar da (ilave ve tadillerdahil) bu istisnadan faydalanabilecektir. Bu istisnadan faydalanabilmek i\u00e7in in\u015faat veya tadilat ruhsat\u0131 al\u0131nmas\u0131nda Yat\u0131r\u0131m Te\u015fvik Belgesinin bir \u00f6rne\u011finin ilgili belediyeye verilmesi gerekmektedir.<\/p>\n

\u00d6RNEK 1:<\/strong>\u00a01\/3\/2017\u00a0tarihinde al\u0131nan ve 2 y\u0131lda tamamlama vizesinin yap\u0131laca\u011f\u0131 varsay\u0131lan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda (B) Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7erisinde in\u015fa edilecek olan 5.000 m2\u00a0b\u00fcy\u00fckl\u00fc\u011f\u00fcndeki in\u015faat alan\u0131na sahip fabrika binas\u0131na ait in\u015faat ruhsat\u0131n\u0131n 1\/9\/2017 tarihinde al\u0131nmas\u0131 halinde, in\u015fa edilecek fabrika binas\u0131 i\u00e7in bina in\u015faat harc\u0131 istisnas\u0131ndan faydalan\u0131lacakt\u0131r.<\/p>\n

\u00d6RNEK 2:<\/strong>\u00a01\/10\/2015\u00a0tarihinde al\u0131nan ve 3 y\u0131lda tamamlama vizesinin yap\u0131laca\u011f\u0131 varsay\u0131lan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda (D) Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7erisinde tadilat yap\u0131lacak binan\u0131n 3.000 m2\u00a0b\u00fcy\u00fckl\u00fc\u011f\u00fcndeki k\u0131sm\u0131na ait tadilat ruhsat\u0131n\u0131n 6\/3\/2017 tarihinde al\u0131nmas\u0131 halinde s\u00f6z konusu bina tadilat\u0131 i\u00e7in bina in\u015faat harc\u0131 istisnas\u0131ndan faydalan\u0131lacakt\u0131r.<\/p>\n

(4) 6728 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fikli\u011fin y\u00fcr\u00fcrl\u00fck tarihinden (9\/8\/2016) \u00f6nce tamamlama vizesi yap\u0131lm\u0131\u015f olan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen binalar\u0131n, bina in\u015faat harc\u0131 istisnas\u0131ndan faydalanmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n

\u00d6RNEK 3:<\/strong>\u00a010\/3\/2014\u00a0tarihinde al\u0131nan ve 2 y\u0131lda tamamlama vizesi yap\u0131lan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda (K) Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7erisinde in\u015fa edilen 6.000 m2\u00a0b\u00fcy\u00fckl\u00fc\u011f\u00fcnde in\u015faat alan\u0131na sahip binaya ait in\u015faat ruhsat\u0131 10\/2\/2016 tarihinde al\u0131nm\u0131\u015ft\u0131r. S\u00f6z konusu Yat\u0131r\u0131m Te\u015fvik Belgesinin tamamlama vizesinin 6728 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fikli\u011fin y\u00fcr\u00fcrl\u00fck tarihinden (9\/8\/2016) \u00f6nce yap\u0131lm\u0131\u015f olmas\u0131 nedeniyle bu bina i\u00e7in bina in\u015faat harc\u0131 istisnas\u0131ndan faydalan\u0131lamayacakt\u0131r.<\/p>\n

\u00d6RNEK 4:<\/strong>\u00a09\/2\/2013\u00a0tarihinde al\u0131nan ve 3 y\u0131lda tamamlama vizesi yap\u0131lan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda (M) Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7erisinde in\u015fa edilen 4.000 m2\u00a0b\u00fcy\u00fckl\u00fc\u011f\u00fcnde in\u015faat alan\u0131na sahip binaya ait in\u015faat ruhsat\u0131 10\/11\/2016 tarihinde al\u0131nm\u0131\u015ft\u0131r. S\u00f6z konusu Yat\u0131r\u0131m Te\u015fvik Belgesinin tamamlama vizesinin 6728 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fikli\u011fin y\u00fcr\u00fcrl\u00fck tarihinden (9\/8\/2016) \u00f6nce yap\u0131lm\u0131\u015f olmas\u0131 nedeniyle bu bina i\u00e7in bina in\u015faat harc\u0131 istisnas\u0131ndan faydalan\u0131lamayacakt\u0131r.<\/p>\n

Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen yap\u0131 ve tesisler i\u00e7in imar mevzuat\u0131 gere\u011fince belediyelerce al\u0131nmas\u0131 gereken imar ile ilgili har\u00e7lara ili\u015fkin istisna uygulamas\u0131<\/strong><\/p>\n

MADDE 4 \u2013<\/strong>\u00a0(1) 2464 say\u0131l\u0131 Kanunun 80 inci maddesinin ikinci f\u0131kras\u0131nda yap\u0131lan de\u011fi\u015fiklik ile Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen yap\u0131 ve tesisler i\u00e7in imar mevzuat\u0131 gere\u011fince belediyelerce al\u0131nmas\u0131 gereken imar ile ilgili har\u00e7lara ili\u015fkin istisna getirilmi\u015ftir. S\u00f6z konusu har\u00e7lar \u015funlard\u0131r:<\/p>\n

a) Parselasyon harc\u0131.<\/p>\n

b) \u0130fraz ve tevhit harc\u0131.<\/p>\n

c) Plan ve proje tasdik harc\u0131.<\/p>\n

\u00e7) Zemin a\u00e7ma izni ve toprak hafriyat\u0131 harc\u0131.<\/p>\n

d) Yap\u0131 kullanma izni harc\u0131.<\/p>\n

(2) Bu istisnadan faydalanabilmek i\u00e7in;<\/p>\n

a) Yap\u0131 ve tesislere ili\u015fkin izin, karar veya i\u015flemin Yat\u0131r\u0131m Te\u015fvik Belgesinin tamamlama vizesinin yap\u0131laca\u011f\u0131 tarihten \u00f6nce al\u0131nmas\u0131 veya yap\u0131lmas\u0131,<\/p>\n

b) Bu kapsamda in\u015fa edilecek yap\u0131 ve tesislere ili\u015fkin izin, karar veya i\u015flem a\u015famas\u0131nda Yat\u0131r\u0131m Te\u015fvik Belgesinin bir \u00f6rne\u011finin ilgili belediyeye verilmesi,<\/p>\n

gerekmektedir.<\/p>\n

(3) 6728 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fikli\u011fin y\u00fcr\u00fcrl\u00fck tarihinden (9\/8\/2016) \u00f6nce al\u0131nm\u0131\u015f ve tamamlama vizesi yap\u0131lmam\u0131\u015f olan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda, mezkur tarihten sonra in\u015fa edilecek yap\u0131 ve tesisler de bu istisnadan faydalanabilecektir. Bu istisnadan faydalanabilmek i\u00e7in Yat\u0131r\u0131m Te\u015fvik Belgesinin bir \u00f6rne\u011finin ilgili belediyeye verilmesi gerekmektedir.<\/p>\n

\u00d6RNEK 5:<\/strong>\u00a01\/2\/2017\u00a0tarihinde al\u0131nan ve 2 y\u0131lda tamamlama vizesinin yap\u0131laca\u011f\u0131 varsay\u0131lan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda, bu s\u00fcre i\u00e7erisinde in\u015fa edilen yap\u0131 ve tesisler i\u00e7in imar mevzuat\u0131 gere\u011fince belediyelerce al\u0131nmas\u0131 gereken har\u00e7lara ili\u015fkin istisnadan faydalan\u0131lacakt\u0131r.<\/p>\n

\u00d6RNEK 6:<\/strong>\u00a05\/7\/2014\u00a0tarihinde al\u0131nan ve 4 y\u0131lda tamamlama vizesi yap\u0131laca\u011f\u0131 varsay\u0131lan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen tesislere ili\u015fkin 1\/6\/2017 tarihinde yap\u0131 kullanma izni belgesinin al\u0131nmas\u0131 halinde, s\u00f6z konusu tesisler i\u00e7in yap\u0131 kullanma izni harc\u0131 istisnas\u0131ndan faydalan\u0131lacakt\u0131r.<\/p>\n

(4) 6728 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fikli\u011fin y\u00fcr\u00fcrl\u00fck tarihinden (9\/8\/2016) \u00f6nce tamamlama vizesi yap\u0131lm\u0131\u015f olan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen yap\u0131 ve tesislerin, imar mevzuat\u0131 gere\u011fince belediyelerce al\u0131nmas\u0131 gereken har\u00e7lara ili\u015fkin istisnadan faydalanmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n

\u00d6RNEK 7:<\/strong>\u00a08\/5\/2014\u00a0tarihinde al\u0131nan ve 2 y\u0131lda tamamlama vizesi yap\u0131lan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda (L) Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7erisinde in\u015fa edilen 4.000 m2\u00a0b\u00fcy\u00fckl\u00fc\u011f\u00fcnde alana sahip yap\u0131 ve tesisle ilgili ifraz karar\u0131 15\/3\/2015 tarihinde al\u0131nm\u0131\u015ft\u0131r. S\u00f6z konusu Yat\u0131r\u0131m Te\u015fvik Belgesinin tamamlama vizesinin 6728 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fikli\u011fin y\u00fcr\u00fcrl\u00fck tarihinden (9\/8\/2016) \u00f6nce yap\u0131lm\u0131\u015f olmas\u0131 nedeniyle bu yap\u0131 ve tesis i\u00e7in ifraz harc\u0131 istisnas\u0131ndan faydalan\u0131lamayacakt\u0131r.<\/p>\n

\u00d6RNEK 8:<\/strong>\u00a07\/6\/2013\u00a0tarihinde al\u0131nan ve 3 y\u0131lda tamamlama vizesi yap\u0131lan Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda (N) Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7erisinde in\u015fa edilen 2.000 m2\u00a0b\u00fcy\u00fckl\u00fc\u011f\u00fcnde alana sahip yap\u0131 ve tesise ait yap\u0131 kullanma izni 15\/10\/2016 tarihinde al\u0131nm\u0131\u015ft\u0131r. S\u00f6z konusu Yat\u0131r\u0131m Te\u015fvik Belgesinin tamamlama vizesinin 6728 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fikli\u011fin y\u00fcr\u00fcrl\u00fck tarihinden (9\/8\/2016) \u00f6nce yap\u0131lm\u0131\u015f olmas\u0131 nedeniyle bu yap\u0131 ve tesis i\u00e7in yap\u0131 kullanma izni harc\u0131 istisnas\u0131ndan faydalan\u0131lamayacakt\u0131r.<\/p>\n

Yat\u0131r\u0131m Te\u015fvik Belgesinin iptal edilmesi durumu<\/strong><\/p>\n

MADDE 5 \u2013<\/strong>\u00a0(1) Yat\u0131r\u0131m Te\u015fvik Belgesinin iptali durumunda, bu belge kapsam\u0131nda in\u015fa edilen binalar (ilave ve tadiller\u00a0dahil) ile yap\u0131 ve tesislere ili\u015fkin olarak istisnadan faydalan\u0131ld\u0131\u011f\u0131 i\u00e7in tahsil edilmeyen bina in\u015faat harc\u0131 ve imar ile ilgili har\u00e7lar, 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu ve 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ilgili belediyelerce tahsil edilecektir.<\/p>\n

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

MADDE 6 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f\u00a09\/8\/2016\u00a0tarihinden 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>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Belediye Gelirleri Kanunu Genel Tebli\u011fi (Seri No: 48) – 29.09.2016 29 Eyl\u00fcl 2016 PER\u015eEMBE Resm\u00ee Gazete Say\u0131 : 29842 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: BELED\u0130YE GEL\u0130RLER\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 48) Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131,\u00a015\/7\/2016\u00a0tarihli ve 6728 say\u0131l\u0131 Yat\u0131r\u0131m Ortam\u0131n\u0131n \u0130yile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun […]<\/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-3345","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\/3345"}],"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=3345"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3345\/revisions"}],"predecessor-version":[{"id":3346,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3345\/revisions\/3346"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}