{"id":3347,"date":"2016-10-03T11:06:38","date_gmt":"2016-10-03T08:06:38","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3347"},"modified":"2016-10-03T11:06:38","modified_gmt":"2016-10-03T08:06:38","slug":"damga-vergisi-kanunu-genel-tebligi-seri-no-60-29-09-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3347","title":{"rendered":"Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No: 60) – 29.09.2016"},"content":{"rendered":"

Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No: 60) – 29.09.2016<\/strong><\/p>\n\n\n\n
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29 Eyl\u00fcl 2016 PER\u015eEMBE<\/td>\n\n

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

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

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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

DAMGA VERG\u0130S\u0130 KANUNU<\/p>\n

GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 60)<\/p>\n

 <\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n

Ama\u00e7 ve Kapsam<\/p>\n

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

MADDE 1 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fin amac\u0131, 9\/8\/2016 tarihli ve 29796 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 15\/7\/2016 tarihli 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 Kanunda yer alan 488 say\u0131l\u0131 Damga Vergisi Kanununun uygulamas\u0131na y\u00f6nelik d\u00fczenlemelere ili\u015fkin a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131d\u0131r.<\/p>\n

(2) Bu Tebli\u011f, Damga Vergisi Kanunu ve Kanuna ekli (1) ve (2) say\u0131l\u0131 tablolar ile 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring ve Finansman \u015eirketleri Kanununun 37 nci maddesinde 6728 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fiklikleri kapsamaktad\u0131r.<\/p>\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n

Damga Vergisi Kanununda Yap\u0131lan De\u011fi\u015fiklikler<\/p>\n

N\u00fcshalarda damga vergisi uygulamas\u0131<\/strong><\/p>\n

MADDE 2 \u2013<\/strong>\u00a0(1) 6728 say\u0131l\u0131 Kanunun 23 \u00fcnc\u00fc maddesiyle 488 say\u0131l\u0131 Damga Vergisi Kanununun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesi, \u201cBir n\u00fcshadan fazla olarak d\u00fczenlenen ka\u011f\u0131tlardan, maktu vergiye tabi olanlar\u0131n her bir n\u00fcshas\u0131 ayr\u0131 ayr\u0131 ayn\u0131 miktarda; nispi vergiye tabi olanlar\u0131n ise sadece bir n\u00fcshas\u0131 damga vergisine tabidir.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

(2) Damga Vergisi Kanunu uygulamas\u0131nda ayn\u0131 h\u00fck\u00fcm ve kuvveti haiz olmak \u00fczere birden fazla d\u00fczenlenmi\u015f ve taraf\/taraflar\u0131nca ayr\u0131ca imzalanm\u0131\u015f olan k\u00e2\u011f\u0131tlar\u0131n her biri n\u00fcshad\u0131r. Bu kapsamda n\u00fcshalar, belli bir hususu ispat ve belli etmek \u00fczere m\u00fcstakilen ve ayn\u0131 zamanda farkl\u0131 mekanlarda ibraz edilebilir mahiyette olan ka\u011f\u0131tlar\u0131 ifade etmektedir.<\/p>\n

(3) Damga vergisinde vergiyi do\u011furan olay, kural olarak Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan k\u00e2\u011f\u0131tlar\u0131n imzalanmak suretiyle d\u00fczenlenerek hukuken tekemm\u00fcl etmesidir.<\/p>\n

(4) Di\u011fer taraftan;<\/p>\n

a) Yabanc\u0131 memleketlerle (yurt d\u0131\u015f\u0131nda bulunan konsolosluklar\u0131m\u0131z dahil) T\u00fcrkiye’deki yabanc\u0131 el\u00e7ilik ve konsolosluklarda d\u00fczenlenen ka\u011f\u0131tlarda, bu ka\u011f\u0131tlar\u0131n T\u00fcrkiye’de resmi dairelere ibraz edildi\u011fi, \u00fczerine devir veya ciro i\u015flemleri y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc veya herhangi bir suretle h\u00fckm\u00fcnden faydalan\u0131ld\u0131\u011f\u0131,<\/p>\n

b) Damga vergisine tabi olup vergi ve cezas\u0131 zamana\u015f\u0131m\u0131na u\u011frayan ka\u011f\u0131tlar\u0131n h\u00fckm\u00fcnden tarh zamana\u015f\u0131m\u0131 s\u00fcresi dolduktan sonra faydalan\u0131ld\u0131\u011f\u0131 takdirde, bu ka\u011f\u0131tlar\u0131n h\u00fckm\u00fcnden faydalan\u0131ld\u0131\u011f\u0131,<\/p>\n

c) Ticar\u00ee, zira\u00ee veya meslek\u00ee faaliyetlere ili\u015fkin olmamak \u015fart\u0131yla ger\u00e7ek ki\u015filer aras\u0131nda d\u00fczenlenen akitlerle ilgili k\u00e2\u011f\u0131tlarda, bu ka\u011f\u0131tlar\u0131n resmi daire veya notere ibraz edildi\u011fi,<\/p>\n

tarih itibar\u0131yla damga vergisinde vergiyi do\u011furan olay ger\u00e7ekle\u015fmektedir.<\/p>\n

(5) Buna g\u00f6re, birden fazla n\u00fcsha olarak d\u00fczenlenen ka\u011f\u0131tlar\u0131n vergilendirilmesinde, damga vergisini do\u011furan olay\u0131n ger\u00e7ekle\u015fti\u011fi tarihin esas al\u0131nmas\u0131 gerekmektedir.<\/p>\n

(6) Kanunla yap\u0131lan d\u00fczenleme \u00f6ncesinde, gerek nispi gerekse maktu damga vergisine tabi ka\u011f\u0131tlar, n\u00fcsha say\u0131s\u0131na g\u00f6re ayr\u0131 ayr\u0131 ayn\u0131 nispet ve miktarda damga vergisine tabi tutulmaktayd\u0131.<\/p>\n

(7) Yap\u0131lan d\u00fczenleme uyar\u0131nca, damga vergisi y\u00f6n\u00fcnden vergiyi do\u011furan olay\u0131n ilgili maddenin y\u00fcr\u00fcrl\u00fck tarihinden (9\/8\/2016) itibaren ger\u00e7ekle\u015fmesi durumunda, birden fazla n\u00fcsha olarak d\u00fczenlenen nispi vergiye tabi ka\u011f\u0131tlarda sadece tek n\u00fcsha \u00fczerinden damga vergisi hesaplanacakt\u0131r.<\/p>\n

(8) Maktu damga vergisine tabi ka\u011f\u0131tlarda ise her bir n\u00fcshadan ayr\u0131 ayr\u0131 ayn\u0131 miktarda vergi al\u0131nmas\u0131 uygulamas\u0131na devam edilecektir.<\/p>\n

\u00d6RNEK 1:<\/strong>\u00a0(A) \u0130n\u015faat Ticaret Ltd. \u015eti. ile (B) Site Y\u00f6netimi aras\u0131nda bina tadilat\u0131na ili\u015fkin olarak 9\/8\/2016 tarihinden sonra, 100.000 TL bedel \u00fczerinden iki n\u00fcsha s\u00f6zle\u015fme d\u00fczenlenmi\u015ftir. Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra d\u00fczenlenen s\u00f6z konusu s\u00f6zle\u015fme i\u00e7in, 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tablonun I\/A-1 f\u0131kras\u0131na g\u00f6re tek n\u00fcsha \u00fczerinden nispi damga vergisi hesaplanmas\u0131 gerekmektedir.<\/p>\n

\u00d6RNEK 2:<\/strong>\u00a0(B) Turizm \u0130\u015fletmesi ile (C) Seyahat Acentesi aras\u0131nda 20\/8\/2016 tarihinde 5.000 TL bedel \u00fczerinden \u00fc\u00e7 n\u00fcsha kontenjan s\u00f6zle\u015fmesi d\u00fczenlenmi\u015ftir. Maktu vergiye tabi s\u00f6z konusu s\u00f6zle\u015fmenin her bir n\u00fcshas\u0131n\u0131n ayr\u0131 ayr\u0131, 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tablonun I\/B-3 f\u0131kras\u0131na g\u00f6re maktu damga vergisine tabi tutulmas\u0131 gerekmektedir.<\/p>\n

Bir ka\u011f\u0131tta \u00fc\u00e7\u00fcnc\u00fc ki\u015finin akdinin bulunmas\u0131<\/strong><\/p>\n

MADDE 3 \u2013<\/strong>\u00a0(1) 6728 say\u0131l\u0131 Kanunun 24\/a maddesiyle 488 say\u0131l\u0131 Kanunun 6 nc\u0131 maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na, \u201c\u015eu kadar ki; bir ka\u011f\u0131t \u00fczerinde birden fazla adi kefalet ve garanti taahh\u00fcd\u00fc bulunmas\u0131 halinde, ayr\u0131 ayr\u0131 olmak \u00fczere bunlardan yaln\u0131zca birinden damga vergisi al\u0131n\u0131r.\u201d c\u00fcmlesi eklenmi\u015f olup, s\u00f6z konusu f\u0131kra a\u015fa\u011f\u0131daki gibidir.<\/p>\n

\u201cAncak bu akit ve i\u015flemlere as\u0131l i\u015flemin akitlerinden ba\u015fka bir \u015fahs\u0131n eklenen akit ve i\u015flemi de ayr\u0131ca vergiye tabidir. \u015eu kadar ki; bir ka\u011f\u0131t \u00fczerinde birden fazla adi kefalet ve garanti taahh\u00fcd\u00fc bulunmas\u0131 halinde, ayr\u0131 ayr\u0131 olmak \u00fczere bunlardan yaln\u0131zca birinden damga vergisi al\u0131n\u0131r.\u201d<\/p>\n

(2) Buna g\u00f6re, damga vergisi y\u00f6n\u00fcnden vergiyi do\u011furan olay\u0131n 6728 say\u0131l\u0131 Kanunun y\u00fcr\u00fcrl\u00fck tarihi olan 9\/8\/2016 tarihinden sonra ger\u00e7ekle\u015fmesi halinde, ayn\u0131 k\u00e2\u011f\u0131tta as\u0131l akit ve i\u015flem yan\u0131nda birden fazla adi kefil ve garant\u00f6r bulunmas\u0131 durumunda, as\u0131l akit yan\u0131nda yaln\u0131z bir kefalet ve bir garanti taahh\u00fcd\u00fc i\u00e7in damga vergisi hesaplanacakt\u0131r.<\/p>\n

\u00d6RNEK:\u00a0<\/strong>Bay (A) sahibi oldu\u011fu binay\u0131 (B) \u0130n\u015faat Tic. Ltd. \u015eti.\u2019ye 50.000 TL\u2019ye bir y\u0131ll\u0131\u011f\u0131na kiralam\u0131\u015ft\u0131r. 9\/8\/2016 tarihinden sonra d\u00fczenlenen kira s\u00f6zle\u015fmesi, kiraya veren Bay (A), kirac\u0131 (B) \u0130n\u015faat Tic. Ltd. \u015eti., adi kefalet vermek \u00fczere Bay (K), Bayan (Y) ve Bay (\u0130) ve garant\u00f6r olarak \u015firket yetkililerinden Bay (S), Bay (C) ve Bayan (M) taraf\u0131ndan imzalanm\u0131\u015ft\u0131r.<\/p>\n

S\u00f6z konusu kira s\u00f6zle\u015fmesinin, 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tablonun I\/A-2 f\u0131kras\u0131 gere\u011fince nispi damga vergisine tabi tutulmas\u0131; s\u00f6zle\u015fmede yer alan adi kefaletlerden yaln\u0131z bir kefalet i\u00e7in, (1) say\u0131l\u0131 tablonun I-A\/3 f\u0131kras\u0131 gere\u011fince; garanti taahh\u00fctlerinden yaln\u0131z bir garanti taahh\u00fcd\u00fc i\u00e7in, (1) say\u0131l\u0131 tablonun I-A\/1 f\u0131kras\u0131 gere\u011fince nispi damga vergisine tabi tutulmas\u0131 gerekmektedir.<\/p>\n

Bir ka\u011f\u0131tta birden fazla akit ve i\u015flem bulunmas\u0131<\/strong><\/p>\n

MADDE 4 \u2013<\/strong>\u00a0(1) 6728 say\u0131l\u0131 Kanunun 24\/b maddesiyle 488 say\u0131l\u0131 Kanunun 6 nc\u0131 maddesinin sonuna, \u201cPey ak\u00e7esi, cayma tazminat\u0131, \u00fccret tevkifi, cezai \u015fart gibi bir s\u00f6zle\u015fmenin m\u00fceyyidesi mahiyetinde olan taahh\u00fctlerden, ba\u015fl\u0131 ba\u015f\u0131na bir s\u00f6zle\u015fmeye konu olmad\u0131k\u00e7a damga vergisi al\u0131nmaz.\u201d \u015feklinde f\u0131kra eklenmi\u015ftir.<\/p>\n

(2) Buna g\u00f6re, as\u0131l akit ve i\u015flemle birlikte ayn\u0131 ka\u011f\u0131tta yer verilen pey ak\u00e7esi, cayma tazminat\u0131, \u00fccret tevkifi, cezai \u015fart gibi bir s\u00f6zle\u015fmenin yapt\u0131r\u0131m\u0131 olarak belirlenen taahh\u00fctlerden damga vergisi al\u0131nmayacak, damga vergisi as\u0131l akit konusu i\u015flem \u00fczerinden al\u0131nacakt\u0131r. Ancak s\u00f6z konusu taahh\u00fctler, ayr\u0131 bir ka\u011f\u0131tta d\u00fczenlenmesi ve ba\u015fl\u0131 ba\u015f\u0131na bir s\u00f6zle\u015fmeye konu olmas\u0131 durumunda damga vergisine konu te\u015fkil edecektir.<\/p>\n

\u00d6RNEK:<\/strong>\u00a0(Y) G\u0131da A.\u015e. (kiraya veren) ile (Z) Turizm A.\u015e. (kirac\u0131) aras\u0131nda kira s\u00f6zle\u015fmesi imzalanm\u0131\u015f, s\u00f6zle\u015fmede kira s\u00fcresinin 15 y\u0131l, y\u0131ll\u0131k kira bedelinin 600.000 TL + KDV oldu\u011fu ve kiraya verenin yap\u0131 kullanma iznini alma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getirmemesi durumunda cezai \u015fart olarak 2.000.000 TL \u00f6deyece\u011fi hususlar\u0131 belirlenmi\u015ftir.<\/p>\n

S\u00f6z konusu s\u00f6zle\u015fmenin 26\/5\/2015 tarihinde d\u00fczenlenmi\u015f olmas\u0131 halinde, 488 say\u0131l\u0131 Damga Vergisi Kanununun 6 nc\u0131 maddesinin ikinci f\u0131kras\u0131nda yer alan h\u00fck\u00fcm gere\u011fince kira s\u00f6zle\u015fmesi ile cezai \u015fart taahh\u00fcd\u00fcn\u00fcn birlikte yer almas\u0131 nedeniyle, kira s\u00f6zle\u015fmesi i\u00e7in hesaplanan (600.000 x 15 x Binde 1,89=) 17.010 TL damga vergisi ile cezai \u015farta ili\u015fkin taahh\u00fct i\u00e7in hesaplanan (2.000.000 x Binde 9,48=) 18.960 TL damga vergisinin kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 ve en y\u00fcksek vergi al\u0131nmas\u0131n\u0131 gerektiren cezai \u015farta ili\u015fkin taahh\u00fct \u00fczerinden damga vergisi \u00f6denmesi gerekmektedir.<\/p>\n

Belirtilen s\u00f6zle\u015fmenin 12\/8\/2016 tarihinde d\u00fczenlenmi\u015f olmas\u0131 halinde, sadece as\u0131l akit konusu olan kira s\u00f6zle\u015fmesi \u00fczerinden 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tablonun I\/A-2 f\u0131kras\u0131na g\u00f6re (600.000 x 15 x Binde 1,89=) 17.010 TL damga vergisi \u00f6denmesi gerekmektedir.<\/p>\n

Azami tutardan vergi al\u0131nmas\u0131 uygulamas\u0131<\/strong><\/p>\n

MADDE 5 \u2013<\/strong>\u00a0(1) 6728 say\u0131l\u0131 Kanunun 25 inci maddesiyle 488 say\u0131l\u0131 Kanunun 14 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinden sonra gelmek \u00fczere, \u201cBirinci f\u0131kraya g\u00f6re azami tutardan vergi al\u0131nan mukavelenamelerin, di\u011fer h\u00fck\u00fcmlerinde de\u011fi\u015fiklik olmaks\u0131z\u0131n sadece bedelinin artmas\u0131 durumunda, artan bedele ili\u015fkin bu h\u00fck\u00fcm uygulanmaz.\u201d c\u00fcmlesi eklenmi\u015f olup, an\u0131lan f\u0131kra a\u015fa\u011f\u0131daki gibidir.<\/p>\n

\u201cBelli paray\u0131 ihtiva eden mukavelenamelerin de\u011fi\u015ftirilmesi halinde artan miktar ayn\u0131 nispette vergiye tabidir. Birinci f\u0131kraya g\u00f6re azami tutardan vergi al\u0131nan mukavelenamelerin, di\u011fer h\u00fck\u00fcmlerinde de\u011fi\u015fiklik olmaks\u0131z\u0131n sadece bedelinin artmas\u0131 durumunda, artan bedele ili\u015fkin bu h\u00fck\u00fcm uygulanmaz. Bunlar\u0131n devri halinde asl\u0131ndan al\u0131nan verginin d\u00f6rtte biri al\u0131n\u0131r.\u201d<\/p>\n

(2) Buna g\u00f6re, an\u0131lan h\u00fckm\u00fcn y\u00fcr\u00fcrl\u00fck tarihi olan 9\/8\/2016 tarihinden itibaren, azami tutardan vergi al\u0131nan s\u00f6zle\u015fmelere ili\u015fkin olarak, s\u00f6zle\u015fmenin di\u011fer h\u00fck\u00fcmlerinde de\u011fi\u015fiklik olmaks\u0131z\u0131n sadece bedelin art\u0131r\u0131lmas\u0131na dair yeni bir ka\u011f\u0131t d\u00fczenlenmesi halinde, de\u011fi\u015fikli\u011fe ili\u015fkin bu ka\u011f\u0131t i\u00e7in artan bedel nedeniyle tekrar damga vergisi al\u0131nmayacakt\u0131r.<\/p>\n

(3) \u00d6te yandan, s\u00f6zle\u015fmelerin bedeli d\u0131\u015f\u0131nda ilave i\u015f ve miktar gibi unsurlar\u0131n\u0131n da de\u011fi\u015ftirilmesi halinde, de\u011fi\u015fikli\u011fe ili\u015fkin artan tutardan ayr\u0131ca damga vergisi al\u0131nacakt\u0131r.<\/p>\n

\u00d6RNEK:<\/strong>\u00a0(Y) \u00dcniversitesi ile (P) \u0130n\u015faat A.\u015e. aras\u0131nda kamp\u00fcs binalar\u0131n\u0131n yap\u0131m\u0131na ili\u015fkin 27\/3\/2016 tarihinde s\u00f6zle\u015fme imzalanm\u0131\u015f ve azami tutardan damga vergisi \u00f6denmi\u015ftir. Daha sonra, ilave bir i\u015f art\u0131\u015f\u0131 olmaks\u0131z\u0131n birim maliyetlerdeki art\u0131\u015f nedeniyle 12\/8\/2016 tarihinde s\u00f6zle\u015fme bedelinde meydana gelen art\u0131\u015fa ili\u015fkin olarak ek bir s\u00f6zle\u015fme d\u00fczenlenmi\u015ftir.<\/p>\n

Ana s\u00f6zle\u015fmenin azami tutardan vergilendirildi\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda, s\u00f6z konusu s\u00f6zle\u015fme bedeli art\u0131\u015f\u0131na ili\u015fkin d\u00fczenlenen ek s\u00f6zle\u015fmeden damga vergisi hesaplanmayacakt\u0131r.<\/p>\n

\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/p>\n

Damga Vergisi Kanununa Ekli (1) Say\u0131l\u0131 Tabloda Yap\u0131lan De\u011fi\u015fiklikler<\/p>\n

Tabloya yeni s\u00f6zle\u015fme t\u00fcrleri eklenmesi<\/strong><\/p>\n

MADDE 6 \u2013<\/strong>\u00a0(1) 6728 say\u0131l\u0131 Kanunun 28\/a maddesiyle 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tablonun “I. Akitlerle ilgili ka\u011f\u0131tlar” ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn \u201cA. Belli paray\u0131 ihtiva eden ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 f\u0131kras\u0131na a\u015fa\u011f\u0131daki bentler eklenmi\u015ftir.<\/p>\n

\u201c7. Hazinenin \u00f6zel m\u00fclkiyetinde veya Devletin h\u00fck\u00fcm ve tasarrufu alt\u0131nda bulunan ta\u015f\u0131nmazlara ili\u015fkin \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00f6zle\u015fmeleri (yat\u0131r\u0131m taahh\u00fcd\u00fc bulunanlar d\u00e2hil \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00fcresine g\u00f6re bulunacak bedel \u00fczerinden)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

8. Resm\u00ee \u015fekilde d\u00fczenlenen gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

9. Resm\u00ee dairelerin mal ve hizmet al\u0131mlar\u0131na ili\u015fkin yapt\u0131klar\u0131 ihalelerde, ihaleyi yapan idare ile d\u00fczenlenen s\u00f6zle\u015fmeler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

10. 7\/11\/2013 tarihli ve 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda d\u00fczenlenen:<\/p>\n

a) Taksitle sat\u0131\u015f s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

b) \u00d6n \u00f6demeli konut sat\u0131\u015f s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

c) Devre tatil ve uzun s\u00fcreli tatil hizmeti s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

\u00e7) Paket tur s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

d) Abonelik s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

e) Mesafeli sat\u0131\u015f s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

11. 7\/6\/2012 tarihli ve 6326 say\u0131l\u0131 Turist Rehberli\u011fi Meslek Kanunu kapsam\u0131nda d\u00fczenlenen turist rehberli\u011fine ili\u015fkin s\u00f6zle\u015fmeler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

12. 14\/3\/2013 tarihli ve 6446 say\u0131l\u0131 Elektrik Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen:<\/p>\n

a) Toptan elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

b) Perakende elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

13. 18\/4\/2001 tarihli ve 4646 say\u0131l\u0131 Do\u011fal Gaz Piyasas\u0131 Kanunu kapsam\u0131nda<\/p>\n

d\u00fczenlenen:<\/p>\n

a) Toptan do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)<\/p>\n

b) T\u00fcketicilere do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 9,48)\u201d<\/p>\n

(2) D\u00fczenleme yap\u0131lmadan \u00f6nce 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tablodaki belli paray\u0131 ihtiva eden nispi vergiye tabi akitlerle ilgili ka\u011f\u0131tlar 6 bent halinde ayr\u0131\u015ft\u0131r\u0131lm\u0131\u015fken yap\u0131lan d\u00fczenleme ile b\u00f6l\u00fcme, baz\u0131 i\u015flemlere ili\u015fkin s\u00f6zle\u015fme t\u00fcrleri ile 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun, 6326 say\u0131l\u0131 Turist Rehberli\u011fi Meslek Kanunu, 6446 say\u0131l\u0131 Elektrik Piyasas\u0131 Kanunu ve 4646 say\u0131l\u0131 Do\u011fal Gaz Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen farkl\u0131 s\u00f6zle\u015fme t\u00fcrleri ilave edilmi\u015ftir.<\/p>\n

(3) 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tabloda ayr\u0131ca belirtilen s\u00f6zle\u015fmeler d\u0131\u015f\u0131ndaki belli para ihtiva eden s\u00f6zle\u015fmeler, s\u00f6z konusu tablonun I\/A-1 f\u0131kras\u0131 uyar\u0131nca vergilendirilecektir.<\/p>\n

(4) 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan ka\u011f\u0131tlardan manyetik ortamda ve elektronik veri \u015feklinde olu\u015fturulan belgelerde, belgenin g\u00fcvenli elektronik imza kullan\u0131lmak suretiyle d\u00fczenlendi\u011fi anda damga vergisini do\u011furan olay meydana gelmektedir. \u00d6rne\u011fin, elektronik ortamda olu\u015fturulan ve belli paray\u0131 ihtiva eden mesafeli s\u00f6zle\u015fmeler, taraflarca 5070 say\u0131l\u0131 Elektronik \u0130mza Kanununda tan\u0131mlanan g\u00fcvenli elektronik imza ile imzalanmalar\u0131 halinde damga vergisine tabi olacak, aksi durumda damga vergisine konu te\u015fkil etmeyecektir.<\/p>\n

\u0130hale kararlar\u0131na ili\u015fkin damga vergisi uygulamas\u0131<\/strong><\/p>\n

MADDE 7 \u2013<\/strong>\u00a0(1) 6728 say\u0131l\u0131 Kanunun 28\/b maddesiyle 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tablonun \u201cII.Kararlar ve mazbatalar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (2) numaral\u0131 f\u0131kras\u0131na \u201c(4\/1\/2002 tarihli ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu kapsam\u0131ndaki kurum ve kurulu\u015flara \u015fikayet veya Kamu \u0130hale Kurumuna itirazen \u015fikayet ya da yarg\u0131 karar\u0131 \u00fczerine ihalenin iptal edilmesi halinde, bu ihale karar\u0131n\u0131n h\u00fckm\u00fcnden yararlan\u0131lmayan k\u0131sm\u0131na isabet eden damga vergisi ret ve iade olunur. S\u00f6zle\u015fmenin d\u00fczenlenmi\u015f olmas\u0131 durumunda s\u00f6zle\u015fmeye ili\u015fkin damga vergisi ret ve iade edilmez.)\u201d \u015feklinde parantez i\u00e7i h\u00fck\u00fcm eklenmi\u015f olup, d\u00fczenleme sonras\u0131 s\u00f6z konusu f\u0131kra a\u015fa\u011f\u0131daki gibidir.<\/p>\n

\u201c\u0130hale Kanunlar\u0131na tabi olan veya olmayan resmi daire ve kamu t\u00fczel ki\u015fili\u011fini haiz kurumlar\u0131n her t\u00fcrl\u00fc ihale kararlar\u0131 (4\/1\/2002 tarihli ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu kapsam\u0131ndaki kurum ve kurulu\u015flara \u015fikayet veya Kamu \u0130hale Kurumuna itirazen \u015fikayet ya da yarg\u0131 karar\u0131 \u00fczerine ihalenin iptal edilmesi halinde, bu ihale karar\u0131n\u0131n h\u00fckm\u00fcnden yararlan\u0131lmayan k\u0131sm\u0131na isabet eden damga vergisi ret ve iade olunur. S\u00f6zle\u015fmenin d\u00fczenlenmi\u015f olmas\u0131 durumunda s\u00f6zle\u015fmeye ili\u015fkin damga vergisi ret ve iade edilmez.)\u201d<\/p>\n

(2) Damga Vergisi Kanunu uyar\u0131nca, yaz\u0131l\u0131p imzalanan veya imza yerine ge\u00e7en bir i\u015faret konmak suretiyle d\u00fczenlenerek herhangi bir hususu ispat veya belli etmek i\u00e7in ibraz edilebilecek olan, yani hukuken tekemm\u00fcl eden ka\u011f\u0131tlarda damga vergisi alaca\u011f\u0131 do\u011fmaktad\u0131r. Bu nedenle, hukuken tekemm\u00fcl eden ka\u011f\u0131da konu i\u015flemin daha sonra \u00e7e\u015fitli sebeplerle iptali damga vergisinin iadesini gerektirmemektedir.<\/p>\n

(3) 488 say\u0131l\u0131 Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tablonun II\/2 f\u0131kras\u0131 uyar\u0131nca, Kanunun 8 inci maddesinde tan\u0131mlanan resmi dairelerin ald\u0131klar\u0131 ihale kararlar\u0131 ile resmi daire olmasa dahi kamu t\u00fczel ki\u015fili\u011fini haiz kurumlar\u0131n ald\u0131klar\u0131 ihale kararlar\u0131 damga vergisine tabi bulunmakta olup, s\u00f6z konusu kararlar\u0131n ilgililerince imzalanmas\u0131 (ihale makam\u0131n\u0131n onay\u0131n\u0131 gerektiren durumlarda ihale makam\u0131n\u0131n onay\u0131 ve imzas\u0131) ile bu ka\u011f\u0131tlar hukuken tekemm\u00fcl etmekte ve damga vergisine konu te\u015fkil etmektedir.<\/p>\n

(4) S\u00f6z konusu f\u0131kradaki d\u00fczenleme sonras\u0131nda, Kamu \u0130hale Kanunu kapsam\u0131ndaki ihale makam\u0131 olan kurum ve kurulu\u015flara \u015fikayet veya Kamu \u0130hale Kurumuna itirazen \u015fikayet ya da yarg\u0131 karar\u0131 \u00fczerine ihalenin iptal edilmesi nedeniyle h\u00fckm\u00fcnden k\u0131smen veya tamamen yararlan\u0131lmayan ihale karar\u0131na ait damga vergisi ret ve iade edilecektir. Bu \u00e7er\u00e7evede;<\/p>\n

a) 488 say\u0131l\u0131 Kanunun 22 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda, s\u00fcrekli damga vergisi m\u00fckellefiyeti bulunan m\u00fckelleflerce m\u00fckellefiyetlerinin bulundu\u011fu vergi dairelerine,<\/p>\n

b) 488 say\u0131l\u0131 Kanunun 22 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda s\u00fcrekli damga vergisi m\u00fckellefiyeti bulunmayan gelir veya kurumlar vergisi m\u00fckelleflerince, gelir veya kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olduklar\u0131 vergi dairelerine,<\/p>\n

c) \u00d6demenin vergi daireleri d\u0131\u015f\u0131ndaki muhasebe birimlerine yap\u0131lm\u0131\u015f olmas\u0131 durumunda, yukar\u0131da belirtilen ilgili vergi dairesine,<\/p>\n

ba\u015fvurulmas\u0131 durumunda iade i\u015flemi ger\u00e7ekle\u015ftirilecektir.<\/p>\n

(5) Ba\u015fvuru s\u0131ras\u0131nda, damga vergisinin \u00f6dendi\u011fine dair makbuz\/vergi dairesi al\u0131nd\u0131s\u0131, ihalenin iptal edildi\u011fine ili\u015fkin tevsik edici belge ile ihale makam\u0131ndan ihalenin ne kadar\u0131n\u0131n ger\u00e7ekle\u015fti\u011fine ili\u015fkin al\u0131nacak yaz\u0131n\u0131n ibraz\u0131 \u015fartt\u0131r.<\/p>\n

(6) Di\u011fer taraftan, s\u00f6z konusu ihale konusu i\u015flerde s\u00f6zle\u015fme d\u00fczenlenmi\u015f olmas\u0131 durumunda, s\u00f6zle\u015fmeye konu i\u015fin iptali halinde dahi s\u00f6zle\u015fmeye ait damga vergisinin iade edilmeyece\u011fi hususuna a\u00e7\u0131kl\u0131k getirilmi\u015ftir.<\/p>\n

\u00d6RNEK:\u00a0<\/strong>(A) \u00dcniversitesi taraf\u0131ndan ihalesi yap\u0131lan “24 Ay S\u00fcreli Temizlik Hizmeti Al\u0131m\u0131” i\u015fi (M) Temizlik Hizmetleri Ltd. \u015eti. uhdesinde kalm\u0131\u015f, s\u00f6z konusu i\u015fe ili\u015fkin olarak 15\/8\/2016 tarihli ihale karar\u0131 ve 8\/9\/2016 tarihli s\u00f6zle\u015fme imzalanarak ihale karar\u0131 ve s\u00f6zle\u015fmeye ait damga vergisi \u00f6denmi\u015ftir. Daha sonra ihalenin kat\u0131l\u0131mc\u0131lar taraf\u0131ndan dava konusu yap\u0131lmas\u0131 neticesinde, mahkeme taraf\u0131ndan ihalenin iptaline karar verilmi\u015ftir. Bu nedenle, (M) Temizlik Hizmetleri Ltd. \u015eti. ihale karar\u0131 ve s\u00f6zle\u015fme i\u00e7in \u00f6dedi\u011fi damga vergisinin iadesini talep etmi\u015ftir.<\/p>\n

S\u00f6z konusu ihalenin iptali nedeniyle, ihale karar\u0131n\u0131n h\u00fckm\u00fcnden yararlan\u0131lmayan k\u0131sm\u0131na isabet eden damga vergisi iade olunacakt\u0131r. Di\u011fer taraftan, s\u00f6zle\u015fmeye ait damga vergisi iade edilmeyecektir.<\/p>\n

D\u00fczeltme amac\u0131yla verilen vergi beyannamelerine ili\u015fkin damga vergisi<\/strong><\/p>\n

MADDE 8 \u2013<\/strong>\u00a0(1) 6728 say\u0131l\u0131 Kanunun 28\/c-1 maddesiyle 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tablonun \u201cIV. Makbuzlar ve di\u011fer k\u00e2\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn \u201c2.Beyannameler\u201d ba\u015fl\u0131kl\u0131 f\u0131kras\u0131n\u0131n (b) bendine, \u201cVergi beyannameleri:\u201d ibaresinden sonra gelmek \u00fczere \u201c((f) bendi dahil olmak \u00fczere, beyanname verme s\u00fcresi i\u00e7erisinde d\u00fczeltme amac\u0131yla verilen beyannameler hari\u00e7)\u201d \u015feklinde parantez i\u00e7i h\u00fck\u00fcm eklenmi\u015ftir.<\/p>\n

(2) Buna g\u00f6re, ayl\u0131k prim ve hizmet belgesi ile muhtasar beyannamenin birle\u015ftirilerek verilmesiyle olu\u015fturulan beyannameler dahil, kanuni s\u00fcresinde d\u00fczeltme amac\u0131yla verilen vergi beyannamelerinden damga vergisi al\u0131nmayacakt\u0131r.<\/p>\n

D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/p>\n

Damga Vergisi Kanununa Ekli (2) Say\u0131l\u0131 Tabloda Yap\u0131lan De\u011fi\u015fiklikler<\/p>\n

\u0130stisnalara ili\u015fkin d\u00fczenlemeler<\/strong><\/p>\n

MADDE 9 \u2013<\/strong>\u00a0(1) 6728 say\u0131l\u0131 Kanunun 29\/a maddesiyle 488 say\u0131l\u0131 Kanuna ekli (2) say\u0131l\u0131 tablonun \u201cII- \u00d6\u011frenciler ve askerlerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (2) numaral\u0131 f\u0131kras\u0131na \u201cbeyannameler\u201d ibaresinden sonra gelmek \u00fczere \u201cile okul idareleriyle \u00f6\u011frenciler veya velileri aras\u0131nda d\u00fczenlenen k\u00e2\u011f\u0131tlar\u201d ibaresi eklenmi\u015f, s\u00f6z konusu f\u0131kra h\u00fckm\u00fc \u201c2. \u00d6\u011frenciler ve velileri taraf\u0131ndan okul idarelerine verilen beyannameler ile okul idareleriyle \u00f6\u011frenciler veya velileri aras\u0131nda d\u00fczenlenen ka\u011f\u0131tlar.\u201d halini alm\u0131\u015ft\u0131r. Buna g\u00f6re, \u00f6zel okul idareleri ile veliler veya \u00f6\u011frenciler aras\u0131nda s\u00f6zle\u015fme d\u00fczenleme zorunlulu\u011fu getirildi\u011fi hususu da dikkate al\u0131narak, okul idareleri ile \u00f6\u011frenciler veya veliler aras\u0131nda d\u00fczenlenen, s\u00f6zle\u015fmeler dahil damga vergisinin konusuna giren Kanuna ekli (1) say\u0131l\u0131 tabloda yaz\u0131l\u0131 t\u00fcm ka\u011f\u0131tlardan damga vergisi al\u0131nmayacakt\u0131r.<\/p>\n

(2) 6728 say\u0131l\u0131 Kanunun 29\/b maddesiyle 488 say\u0131l\u0131 Kanuna ekli (2) say\u0131l\u0131 tablonun \u201cII. \u00d6\u011frenciler ve askerlerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcne \u201c6. Resmi dairelerce yurt d\u0131\u015f\u0131na g\u00f6nderilen ki\u015filer ad\u0131na yurt d\u0131\u015f\u0131nda bulunan e\u011fitim-\u00f6\u011fretim ve sa\u011fl\u0131k kurumlar\u0131na yap\u0131lan \u00f6demelere ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlar.\u201d f\u0131kras\u0131 eklenmi\u015ftir. Buna g\u00f6re, resmi dairelerce yurt d\u0131\u015f\u0131na g\u00f6nderilen ki\u015filer i\u00e7in yurt d\u0131\u015f\u0131nda bulunan e\u011fitim-\u00f6\u011fretim ve sa\u011fl\u0131k kurumlar\u0131na mal ve hizmet al\u0131m\u0131 kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan \u00f6demeler nedeniyle d\u00fczenlenen ka\u011f\u0131tlardan damga vergisi al\u0131nmayacakt\u0131r.<\/p>\n

(3) 6728 say\u0131l\u0131 Kanunun 29\/c-1 maddesiyle 488 say\u0131l\u0131 Kanuna ekli (2) say\u0131l\u0131 tablonun \u201cIV-Ticari ve medeni i\u015flerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn (5) numaral\u0131 f\u0131kras\u0131nda yer alan \u201cSigorta mukavelenameleri, sigorta \u00fccretine ait makbuzlar\u201d ibaresi \u201cSigorta, reas\u00fcrans ve koas\u00fcrans s\u00f6zle\u015fmeleri, bireysel emeklilik, gruba ba\u011fl\u0131 bireysel emeklilik, i\u015fveren grup emeklilik s\u00f6zle\u015fmeleri, di\u011fer ka\u011f\u0131tlarda yer alan sigorta yapt\u0131rma taahh\u00fctleri ile sigorta primleri ve bireysel emeklilik katk\u0131 paylar\u0131n\u0131n \u00f6denmesine ili\u015fkin ka\u011f\u0131tlar\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, s\u00f6z konusu f\u0131kra h\u00fckm\u00fc, \u201c5. Sigorta, reas\u00fcrans ve koas\u00fcrans s\u00f6zle\u015fmeleri, bireysel emeklilik, gruba ba\u011fl\u0131 bireysel emeklilik, i\u015fveren grup emeklilik s\u00f6zle\u015fmeleri, di\u011fer ka\u011f\u0131tlarda yer alan sigorta yapt\u0131rma taahh\u00fctleri ile sigorta primleri ve bireysel emeklilik katk\u0131 paylar\u0131n\u0131n \u00f6denmesine ili\u015fkin ka\u011f\u0131tlar ve sigortan\u0131n tecdit ve temdidi ile temin olunan mebla\u011f\u0131n tezyidi halinde verilen beyanname ve av\u00f6nanlar.\u201d halini alm\u0131\u015ft\u0131r. Halihaz\u0131rda, sigorta s\u00f6zle\u015fmeleri (bu mahiyetteki reas\u00fcrans ve koas\u00fcrans s\u00f6zle\u015fmeleri dahil) ve sigorta \u00fccretinin \u00f6denmesine ili\u015fkin ka\u011f\u0131tlar damga vergisinden istisnad\u0131r. Yap\u0131lan d\u00fczenleme sonras\u0131nda, sigorta s\u00f6zle\u015fmeleri d\u0131\u015f\u0131ndaki ka\u011f\u0131tlarda as\u0131l akit ve i\u015flemle birlikte yer alan belli paray\u0131 ihtiva eden sigorta yapt\u0131rma taahh\u00fctleri ile bireysel emeklilik, gruba ba\u011fl\u0131 bireysel emeklilik, i\u015fveren grup emeklilik s\u00f6zle\u015fmeleri damga vergisinden istisna olacakt\u0131r.<\/p>\n

\u00d6RNEK:<\/strong>\u00a0(A) Turizm ve Otelcilik A.\u015e. ile (B) Turizm End\u00fcstri A.\u015e. aras\u0131nda 15\/8\/2016 tarihli otel kiralama s\u00f6zle\u015fmesi d\u00fczenlenmi\u015ftir. S\u00f6zle\u015fmede otelin y\u0131ll\u0131k kira bedeli 4.500.000 TL olmak \u00fczere 10 y\u0131ll\u0131\u011f\u0131na kiraland\u0131\u011f\u0131, ayr\u0131ca kirac\u0131n\u0131n kira konusu ta\u015f\u0131nmazla ilgili her t\u00fcrl\u00fc zarar ziyan i\u00e7in toplam 20.000.000 TL tutar\u0131nda sigorta yapt\u0131rmay\u0131 taahh\u00fct etti\u011fi belirlemelerine yer verilmi\u015ftir.<\/p>\n

Buna g\u00f6re, as\u0131l akit olan kiralama i\u015flemi ile sigorta yapt\u0131rma taahh\u00fcd\u00fc ayn\u0131 ka\u011f\u0131tta yer almakla birlikte, s\u00f6z konusu s\u00f6zle\u015fmenin sadece kiralama i\u015flemi \u00fczerinden (4.500.000x10xBinde 1,89 =) 85.050 TL damga vergisine tabi tutulmas\u0131 gerekmektedir.<\/p>\n

(4) 6728 say\u0131l\u0131 Kanunun 29\/c-2 maddesiyle 488 say\u0131l\u0131 Kanuna ekli (2) say\u0131l\u0131 tablonun \u201cIV-Ticari ve medeni i\u015flerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (16) numaral\u0131 f\u0131kras\u0131na \u201ckurulu\u015flar\u0131na,\u201d ibaresinden sonra gelmek \u00fczere \u201cpay devirlerine,\u201d ibaresi eklenmi\u015f, s\u00f6z konusu f\u0131kra h\u00fckm\u00fc, \u201c16. Anonim, eshaml\u0131 komandit ve limited \u015firketler ile yat\u0131r\u0131m fonlar\u0131n\u0131n kurulu\u015flar\u0131na, pay devirlerine, sermaye art\u0131r\u0131mlar\u0131na ve s\u00fcre uzat\u0131mlar\u0131na ili\u015fkin olarak d\u00fczenlenen ka\u011f\u0131tlar.\u201d halini alm\u0131\u015ft\u0131r. Bu d\u00fczenleme uyar\u0131nca, s\u00f6z konusu \u015firketlerin pay (hisse) devirlerine ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlara da damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

(5) 6728 say\u0131l\u0131 Kanunun 29\/c-3 maddesiyle 488 say\u0131l\u0131 Kanuna ekli (2) say\u0131l\u0131 tablonun \u201cIV-Ticari ve medeni i\u015flerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (19) numaral\u0131 f\u0131kras\u0131nda yer alan \u201cBankalar aras\u0131nda, bankan\u0131n taraf oldu\u011fu veya bankalar arac\u0131l\u0131\u011f\u0131yla\u201d ibaresi \u201cBankalar veya arac\u0131 kurumlar\u0131n taraf oldu\u011fu ya da bunlar arac\u0131l\u0131\u011f\u0131yla\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, s\u00f6z konusu f\u0131kra h\u00fckm\u00fc, \u201c19. Bankalar veya arac\u0131 kurumlar\u0131n taraf oldu\u011fu ya da bunlar arac\u0131l\u0131\u011f\u0131yla yap\u0131lan, belirli bir vadede \u00f6nceden belirlenen fiyat, miktar ve nitelikte, ekonomik veya finansal g\u00f6stergeye dayal\u0131 olarak d\u00fczenlenenler de dahil olmak \u00fczere, para veya sermaye piyasas\u0131 arac\u0131n\u0131, mal\u0131, k\u0131ymetli madeni ve d\u00f6vizi alma, satma, de\u011fi\u015ftirme hak ve\/veya y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc veren vadeli i\u015flem ve opsiyon s\u00f6zle\u015fmeleri ile bu s\u00f6zle\u015fmelere ili\u015fkin olarak d\u00fczenlenen di\u011fer k\u00e2\u011f\u0131tlar.\u201d halini alm\u0131\u015ft\u0131r. Buna g\u00f6re, 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu kapsam\u0131nda bankalar\u0131n yan\u0131 s\u0131ra arac\u0131 kurumlar\u0131n taraf oldu\u011fu ya da bunlar arac\u0131l\u0131\u011f\u0131yla yap\u0131lan s\u00f6z konusu f\u0131kra kapsam\u0131ndaki i\u015flemler nedeniyle d\u00fczenlenen ka\u011f\u0131tlara da damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

(6) 6728 say\u0131l\u0131 Kanunun 29\/c-4 maddesiyle 488 say\u0131l\u0131 Kanuna ekli (2) say\u0131l\u0131 tablonun \u201cIV-Ticari ve medeni i\u015flerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (21) numaral\u0131 f\u0131kras\u0131nda yer alan \u201cGayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n\u201d ibaresi \u201cGayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n ve gayrimenkul yat\u0131r\u0131m fonlar\u0131n\u0131n\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, s\u00f6z konusu f\u0131kra h\u00fckm\u00fc, \u201c21. Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n ve gayrimenkul yat\u0131r\u0131m fonlar\u0131n\u0131n m\u00fcnhas\u0131ran gayrimenkul portf\u00f6ylerine ili\u015fkin al\u0131m sat\u0131m s\u00f6zle\u015fmeleri ile gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri.\u201d halini alm\u0131\u015ft\u0131r. Buna g\u00f6re, gayrimenkul yat\u0131r\u0131m fonlar\u0131n\u0131n m\u00fcnhas\u0131ran gayrimenkul portf\u00f6ylerine ili\u015fkin al\u0131m sat\u0131m s\u00f6zle\u015fmeleri ile gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri de damga vergisinden istisna olacakt\u0131r.<\/p>\n

(7) 6728 say\u0131l\u0131 Kanunun 29\/c-5 maddesiyle 488 say\u0131l\u0131 Kanuna ekli (2) say\u0131l\u0131 tablonun \u201cIV-Ticari ve medeni i\u015flerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (23) numaral\u0131 f\u0131kras\u0131nda yer alan \u201cve geri \u00f6denmelerine\u201d ibaresi \u201c, geri \u00f6denmelerine, devrine ve krediden do\u011fan alacaklar\u0131n temlikine\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, s\u00f6z konusu f\u0131kra h\u00fckm\u00fc, \u201c23. Bankalar, yurt d\u0131\u015f\u0131 kredi kurulu\u015flar\u0131 ve uluslararas\u0131 kurumlarca kulland\u0131r\u0131lacak kredilere, bunlar\u0131n teminatlar\u0131na, geri \u00f6denmelerine, devrine ve krediden do\u011fan alacaklar\u0131n temlikine ili\u015fkin ka\u011f\u0131tlar ile bu k\u00e2\u011f\u0131tlar \u00fczerine konulacak \u015ferhler (kredilerin kullan\u0131mlar\u0131 hari\u00e7).\u201d halini alm\u0131\u015ft\u0131r. Buna g\u00f6re, bankalar, yurt d\u0131\u015f\u0131 kredi kurulu\u015flar\u0131 ve uluslararas\u0131 kurumlar\u0131n kulland\u0131rd\u0131klar\u0131 kredilerin devrine ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlar ile bu krediden do\u011fan alacaklar\u0131n temlikine ili\u015fkin d\u00fczenledikleri ka\u011f\u0131tlara da damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

(8) 6728 say\u0131l\u0131 Kanunun 29\/c-6 maddesiyle 488 say\u0131l\u0131 Kanuna ekli (2) say\u0131l\u0131 tablonun \u201cIV-Ticari ve medeni i\u015flerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (30) numaral\u0131 f\u0131kras\u0131nda yer alan \u201cteminatlar\u0131na\u201d ibaresi \u201cdevrine, teminatlar\u0131na\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, s\u00f6z konusu f\u0131kra h\u00fckm\u00fc, \u201c30. Finansman \u015firketlerince kulland\u0131r\u0131lacak kredilere, bunlar\u0131n devrine, teminatlar\u0131na ve geri \u00f6denmelerine ili\u015fkin k\u00e2\u011f\u0131tlar ile bu k\u00e2\u011f\u0131tlar \u00fczerine konulacak \u015ferhler (kredilerin kullan\u0131mlar\u0131 hari\u00e7).\u201d halini alm\u0131\u015ft\u0131r. Buna g\u00f6re, bankalarda oldu\u011fu gibi finansman \u015firketlerince kulland\u0131r\u0131lan kredilerin devrine ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlara da damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

(9) 6728 say\u0131l\u0131 Kanunun 29\/c-7 ve 8 maddeleriyle yap\u0131lan de\u011fi\u015fikliklerle; 488 say\u0131l\u0131 Kanuna ekli (2) say\u0131l\u0131 tablonun \u201cIV-Ticari ve medeni i\u015flerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (31) ve (32) numaral\u0131 f\u0131kralar\u0131nda yer alan \u201ckira mukavelenameleri.\u201d ibareleri \u201ckira mukavelenameleri ile bu mukavelenameler \u00fczerine konulacak kefalet \u015ferhleri ve teminatlar.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir. S\u00f6z konusu (31) numaral\u0131 f\u0131kra, \u201cDernek ve vak\u0131flarca yerle\u015fim yeri, ger\u00e7ek ki\u015filerce mesken olarak kullan\u0131lmak \u00fczere kiralanan ve iktisad\u00ee i\u015fletmelere dahil olmayan ta\u015f\u0131nmazlara ili\u015fkin kira mukavelenameleri ile bu mukavelenameler \u00fczerine konulacak kefalet \u015ferhleri ve teminatlar.\u201d halini, (32) numaral\u0131 f\u0131kra ise, \u201cGelir vergisinden muaf esnaf, muaf serbest meslek erbab\u0131 ile basit usulde vergilendirilen m\u00fckellefler taraf\u0131ndan i\u015fyeri olarak kullan\u0131lmak \u00fczere kiralanan ve iktisad\u00ee i\u015fletmelere dahil olmayan ta\u015f\u0131nmazlara ili\u015fkin kira mukavelenameleri ile bu mukavelenameler \u00fczerine konulacak kefalet \u015ferhleri ve teminatlar.\u201d halini alm\u0131\u015ft\u0131r. Buna g\u00f6re, damga vergisinden istisna olan s\u00f6z konusu kira s\u00f6zle\u015fmelerinden, bu s\u00f6zle\u015fmelerdeki kefalet \u015ferhleri ve teminat taahh\u00fctleri nedeniyle de damga vergisi al\u0131nmayacakt\u0131r.<\/p>\n

(10) 6728 say\u0131l\u0131 Kanunun 29\/c-9 maddesiyle 488 say\u0131l\u0131 Kanuna ekli (2) say\u0131l\u0131 tablonun \u201cIV-Ticari ve medeni i\u015flerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (41) numaral\u0131 f\u0131kras\u0131, \u201cKira sertifikas\u0131 ihrac\u0131na dayanak te\u015fkil eden her t\u00fcrl\u00fc varl\u0131k ve haklar\u0131n devri, al\u0131m\u0131, sat\u0131m\u0131, kiralanmas\u0131, vekaleten y\u00f6netimi, kira sertifikas\u0131 ihrac\u0131 amac\u0131yla bir ortak giri\u015fime ortak olunmas\u0131, i\u015f sahibi s\u0131fat\u0131yla bir eser veya i\u015fin yapt\u0131r\u0131lmas\u0131 ve bu i\u015f veya eserin kiralanmas\u0131 veya sat\u0131lmas\u0131 nedeniyle d\u00fczenlenen ka\u011f\u0131tlar ile kira sertifikalar\u0131 ve kira sertifikas\u0131 \u00f6demelerine ili\u015fkin her t\u00fcrl\u00fc garanti ve teminatlar i\u00e7in d\u00fczenlenen ka\u011f\u0131tlar.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir. Buna g\u00f6re, sahipli\u011fe dayal\u0131 kira sertifikas\u0131n\u0131n yan\u0131 s\u0131ra Sermeye Piyasas\u0131 Kurulu taraf\u0131ndan belirlenen y\u00f6netim s\u00f6zle\u015fmesine, vadeli al\u0131m sat\u0131m dahil al\u0131m sat\u0131ma, ortakl\u0131\u011fa, eser s\u00f6zle\u015fmesine dayal\u0131 farkl\u0131 kira sertifikas\u0131 t\u00fcrlerine g\u00f6re d\u00fczenlenen k\u00e2\u011f\u0131tlar ve kira sertifikalar\u0131 \u00f6demeleri ile bunlar\u0131n teminatlar\u0131na ili\u015fkin olarak d\u00fczenlenen her t\u00fcrl\u00fc k\u00e2\u011f\u0131da damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

(11) 6728 say\u0131l\u0131 Kanunun 29\/c-10 maddesiyle 488 say\u0131l\u0131 Kanuna ekli (2) say\u0131l\u0131 tablonun \u201cIV-Ticari ve medeni i\u015flerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcne 42 nci f\u0131kradan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki yeni f\u0131kralar eklenmi\u015ftir. Buna g\u00f6re:<\/p>\n

a) (43) numaral\u0131 f\u0131kra kapsam\u0131nda;<\/p>\n

1) Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda yer alan yat\u0131r\u0131m mallar\u0131na ili\u015fkin olarak Yat\u0131r\u0131m Te\u015fvik Belgesi sahibi yat\u0131r\u0131mc\u0131larla bu mallar\u0131n \u00fcreticileri ve tedarik\u00e7ileri aras\u0131nda d\u00fczenlenen ka\u011f\u0131tlara,<\/p>\n

2) M\u00fcnhas\u0131ran yat\u0131r\u0131m d\u00f6neminde Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131ndaki yat\u0131r\u0131ma y\u00f6nelik gayri maddi haklar\u0131n kiralanmas\u0131 ve sat\u0131n al\u0131nmas\u0131na ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlara,<\/p>\n

3) Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131ndaki sabit k\u0131ymet yat\u0131r\u0131mlar\u0131n\u0131n imal ve in\u015fas\u0131na y\u00f6nelik d\u00fczenlenen s\u00f6zle\u015fmeler, taahh\u00fctnameler, teminatlar ve bu mahiyetteki ka\u011f\u0131tlara,<\/p>\n

4) Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131ndaki yat\u0131r\u0131mlara y\u00f6nelik dan\u0131\u015fmanl\u0131k ve teknik m\u00fc\u015favirlik hizmetlerine ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlara,<\/p>\n

damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

b) (44) numaral\u0131 f\u0131kra kapsam\u0131nda; yat\u0131r\u0131mlarda Devlet yard\u0131mlar\u0131 hakk\u0131nda kararlarla belirlenen y\u00fcksek ve orta-y\u00fcksek teknolojili sanayi s\u0131n\u0131f\u0131nda yer alan \u00fcr\u00fcnlerin imalat\u0131na ili\u015fkin olarak imalat\u00e7\u0131lar ile tedarik\u00e7ileri aras\u0131nda mal ve hizmet al\u0131m\u0131 nedeniyle d\u00fczenlenen ka\u011f\u0131tlara damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

c) (45) numaral\u0131 f\u0131kra kapsam\u0131nda; 6\/6\/2002 tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu ve ayn\u0131 Kanunun uygulamas\u0131na ili\u015fkin yay\u0131mlanan genel tebli\u011fler ile d\u00fczenlenme zorunlulu\u011fu getirilen taahh\u00fctnamelere damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

\u00e7) (46) numaral\u0131 f\u0131kra kapsam\u0131nda; 20\/6\/2013 tarihli ve 6493 say\u0131l\u0131 \u00d6deme ve Menkul K\u0131ymet Mutabakat Sistemleri, \u00d6deme Hizmetleri ve Elektronik Para Kurulu\u015flar\u0131 Hakk\u0131nda Kanun kapsam\u0131nda \u00f6deme hizmeti sa\u011flay\u0131c\u0131s\u0131 ile \u00f6deme hizmeti kullan\u0131c\u0131s\u0131 aras\u0131nda d\u00fczenlenen tek seferlik \u00f6deme s\u00f6zle\u015fmelerine damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

d) (47) numaral\u0131 f\u0131kra kapsam\u0131nda; binalarda \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik olarak d\u00fczenlenen ka\u011f\u0131tlar ile 17\/4\/1957 tarihli ve 6948 say\u0131l\u0131 Sanayi Sicili Kanununa g\u00f6re sanayi sicil belgesini haiz sanayi i\u015fletmelerince m\u00fcnhas\u0131ran imalat sanayinde kullan\u0131lmak \u00fczere yeni makine ve te\u00e7hizat al\u0131m\u0131na y\u00f6nelik d\u00fczenlenen ka\u011f\u0131tlara damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

e) (48) numaral\u0131 f\u0131kra kapsam\u0131nda; \u00fcr\u00fcnlerin yurt d\u0131\u015f\u0131nda tan\u0131t\u0131m ve pazarlamas\u0131n\u0131 sa\u011flamak amac\u0131yla, miktar\u0131 ticari team\u00fcllere uygun \u00f6rnek \u00fcr\u00fcnler, tan\u0131t\u0131m malzemeleri veya promosyon ama\u00e7l\u0131 \u00fcr\u00fcnlerin bedelsiz ihracat\u0131na ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlar ile yurt d\u0131\u015f\u0131ndaki fuarlara kat\u0131l\u0131m amac\u0131yla d\u00fczenlenen ka\u011f\u0131tlara damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

f) (49) numaral\u0131 f\u0131kra kapsam\u0131nda; \u00fclkemiz tersanelerinde her t\u00fcrl\u00fc gemi, yat ve di\u011fer su ara\u00e7lar\u0131n\u0131n in\u015fas\u0131, yenileme ve d\u00f6n\u00fc\u015f\u00fcm\u00fc ile bak\u0131m ve onar\u0131m\u0131na ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlara damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

g) (50) numaral\u0131 f\u0131kra kapsam\u0131nda; giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131 ve giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131n\u0131n m\u00fcnhas\u0131ran giri\u015fim sermayesi yat\u0131r\u0131mlar\u0131 ile ilgili d\u00fczenlenen s\u00f6zle\u015fmeler ile bu s\u00f6zle\u015fmelere ili\u015fkin d\u00fczenlenen di\u011fer ka\u011f\u0131tlara damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

\u011f) (51) numaral\u0131 f\u0131kra kapsam\u0131nda; sermaye piyasas\u0131 mevzuat\u0131 \u00e7er\u00e7evesinde sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n kredili al\u0131m\u0131, a\u00e7\u0131\u011fa sat\u0131\u015f\u0131 ve \u00f6d\u00fcn\u00e7 alma ve verme i\u015flemleri ile ilgili olarak arac\u0131 kurumlar ile yat\u0131r\u0131mc\u0131lar aras\u0131nda d\u00fczenlenecek s\u00f6zle\u015fmelere damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

h) (52) numaral\u0131 f\u0131kra kapsam\u0131nda; ileri teknolojiye sahip ve teknoloji transferi sa\u011flayacak yurt d\u0131\u015f\u0131nda yerle\u015fik \u015firketlerin sat\u0131n al\u0131nmas\u0131na ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlar ile bu al\u0131mlara y\u00f6nelik mali ve hukuki dan\u0131\u015fmanl\u0131k hizmet al\u0131m\u0131na ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlara damga vergisi istisnas\u0131 uygulanacakt\u0131r.<\/p>\n

BE\u015e\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n

6361 Say\u0131l\u0131 Kanunda Yap\u0131lan De\u011fi\u015fiklikler<\/p>\n

Finansal kiralama konusu mallar\u0131n teminine ili\u015fkin ka\u011f\u0131tlar<\/strong><\/p>\n

MADDE 10 \u2013<\/strong>\u00a0(1) 6728 say\u0131l\u0131 Kanunun 74 \u00fcnc\u00fc maddesi ile 21\/11\/2012 tarihli ve 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring ve Finansman \u015eirketleri Kanununun 37 nci maddesinin birinci f\u0131kras\u0131, \u201c(1) Finansal kiralama s\u00f6zle\u015fmeleri, bu s\u00f6zle\u015fmelerin devrine ve tadiline ili\u015fkin k\u00e2\u011f\u0131tlar, finansal kiralama konusu mallar\u0131n teminine ili\u015fkin kiralayan ve sat\u0131c\u0131 aras\u0131nda d\u00fczenlenen s\u00f6zle\u015fmeler ile bunlar\u0131n teminat\u0131 amac\u0131yla d\u00fczenlenen k\u00e2\u011f\u0131tlar damga vergisinden, bu k\u00e2\u011f\u0131tlarla ilgili yap\u0131lacak i\u015flemler (finansal kiralama konusu gayrimenkullerin kiralayanlar taraf\u0131ndan devir al\u0131nmas\u0131na ili\u015fkin tapu i\u015flemleri hari\u00e7) har\u00e7tan m\u00fcstesnad\u0131r.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

(2) 6361 say\u0131l\u0131 Kanunun \u201cTan\u0131mlar\u201d ba\u015fl\u0131kl\u0131 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendinde, kat\u0131l\u0131m bankalar\u0131, kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131 ile finansal kiralama \u015firketleri kiralayan olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

(3) 6728 say\u0131l\u0131 Kanunun 74 \u00fcnc\u00fc maddesi ile 6361 say\u0131l\u0131 Kanunun 37 nci maddesinde yap\u0131lan d\u00fczenleme \u00f6ncesinde, sadece finansal kiralama s\u00f6zle\u015fmeleri ve bu s\u00f6zle\u015fmelerin devrine ve tadiline ili\u015fkin k\u00e2\u011f\u0131tlar ile bunlar\u0131n teminat\u0131 amac\u0131yla d\u00fczenlenen k\u00e2\u011f\u0131tlara damga vergisi istisnas\u0131 uygulanmakta, finansal kiralama konusu mallar\u0131n kiralayan konumundaki finansal kiralama \u015firketlerince tedarikine ili\u015fkin olarak d\u00fczenlenen ka\u011f\u0131tlardan damga vergisi al\u0131nmaktayd\u0131.<\/p>\n

(4) Yap\u0131lan d\u00fczenleme ile 6361 say\u0131l\u0131 Kanunda tan\u0131mlanan kiralayanlar ile finansal kiralama konusu mallar\u0131n tedarik\u00e7ileri aras\u0131nda imzalanan s\u00f6zle\u015fmeler ve bunlar\u0131n teminat\u0131na ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlar da istisna kapsam\u0131na al\u0131nm\u0131\u015f olup s\u00f6z konusu ka\u011f\u0131tlardan damga vergisi al\u0131nmayacakt\u0131r.<\/p>\n

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

MADDE 11 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f, 9\/8\/2016 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

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

MADDE 12 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No: 60) – 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: DAMGA VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 60)   B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7 ve Kapsam Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131, 9\/8\/2016 tarihli ve 29796 say\u0131l\u0131 Resm\u00ee Gazete\u2019de […]<\/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-3347","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\/3347"}],"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=3347"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3347\/revisions"}],"predecessor-version":[{"id":3348,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3347\/revisions\/3348"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}