{"id":3362,"date":"2016-10-06T09:39:38","date_gmt":"2016-10-06T06:39:38","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3362"},"modified":"2016-10-06T09:39:38","modified_gmt":"2016-10-06T06:39:38","slug":"20169256-4760-sayili-ozel-tuketim-vergisi-kanununa-ekli-ii-sayili-listede-yer-alan-bazi-mallarda-uygulanan-ozel-tuketim-vergisinin-yeniden-tespiti-hakkinda-karar","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3362","title":{"rendered":"2016\/9256 4760 Say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa Ekli (II) Say\u0131l\u0131 Listede Yer Alan Baz\u0131 Mallarda Uygulanan \u00d6zel T\u00fcketim Vergisinin Yeniden Tespiti Hakk\u0131nda Karar"},"content":{"rendered":"<p><strong>2016\/9256 4760 Say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa Ekli (II) Say\u0131l\u0131 Listede Yer Alan Baz\u0131 Mallarda Uygulanan \u00d6zel T\u00fcketim Vergisinin Yeniden Tespiti Hakk\u0131nda Karar &#8211; 05.10.2016<\/strong><\/p>\n<p>05 Ekim 2016 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131:\u00a029848<\/p>\n<p><strong>Karar Say\u0131s\u0131 : 2016\/9256<\/strong><\/p>\n<p><strong><a href=\"http:\/\/www.alomaliye.com\/2002\/06\/12\/ozel-tuketim-vergisi-kanunu-otv-4760-sayili-kanun\/\">4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa<\/a><\/strong>\u00a0ekli (II) say\u0131l\u0131 listede yer alan baz\u0131 mallarda uygulanan \u00f6zel t\u00fcketim vergisinin yeniden tespitine ili\u015fkin ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Maliye Bakanl\u0131\u011f\u0131n\u0131n 23\/9\/2016 tarihli ve 96278 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 12 nci maddesine g\u00f6re. Bakanlar Kurulu\u2019nca 26\/9\/2016 tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r,<\/p>\n<p>Recep Tayyip ERDO\u011eAN<\/p>\n<p>CUMHURBA\u015eKANI<\/p>\n<p><strong>26\/9\/2016 TAR\u0130HL\u0130 VE 2016\/9256 SAYILI KARARNAMEN\u0130N EK\u0130 KARAR<\/strong><\/p>\n<p>MADDE 1- (1) Bu Karar\u0131n amac\u0131, 6\/6\/2002 tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (II) say\u0131l\u0131 listede yer alan baz\u0131 mallara uygulanan \u00f6zel t\u00fcketim vergisi oranlar\u0131n\u0131n tespit edilmesidir.<\/p>\n<p>MADDE 2- (T) Bu Karar, 4760 say\u0131l\u0131 Kanunun 12 nci maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p>MADDE 3- (1) 4760 say\u0131l\u0131 Kanuna ekli (II) say\u0131l\u0131 listedeki \u201c87.03\u2033 G.T.\u0130.P. numaral\u0131 mallardan \u201c-Di\u011ferleri\u201d sat\u0131r\u0131 alt\u0131nda yer alan;<\/p>\n<p>a) \u201cMotor silindir hacmi 1600 cm3\u2019\u00fc ge\u00e7en fakat 2000 cm3\u2019\u00fc ge\u00e7meyenler\u201d alt sat\u0131r\u0131ndaki \u201cElektrik motoru da olanlardan elektrik motor g\u00fcc\u00fc 50 KW\u2019\u0131 ge\u00e7ip motor silindir hacmi 1800 cm3\u2019\u00fc ge\u00e7meyenler\u201d i\u00e7in uygulanan %90 vergi oran\u0131 %45 olarak,<\/p>\n<p>b) \u201cMotor silindir hacmi 2000 cm3\u2019\u00fc ge\u00e7enler\u201d alt sat\u0131r\u0131ndaki \u201cElektrik motoru da olanlardan elektrik motor g\u00fcc\u00fc 100 KW\u2019\u0131 ge\u00e7ip motor silindir hacmi 2500 cm3\u2019\u00fc ge\u00e7meyenler\u201d i\u00e7in uygulanan %145 vergi oram %90 olarak,<\/p>\n<p>yeniden tespit edilmi\u015ftir.<\/p>\n<p>MADDE 4- (1) Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p>MADDE 5- (1) Bu Karar h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2016\/9256 4760 Say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa Ekli (II) Say\u0131l\u0131 Listede Yer Alan Baz\u0131 Mallarda Uygulanan \u00d6zel T\u00fcketim Vergisinin Yeniden Tespiti Hakk\u0131nda Karar &#8211; 05.10.2016 05 Ekim 2016 Tarihli Resmi Gazete Say\u0131:\u00a029848 Karar Say\u0131s\u0131 : 2016\/9256 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa\u00a0ekli (II) say\u0131l\u0131 listede yer alan baz\u0131 mallarda uygulanan \u00f6zel t\u00fcketim vergisinin yeniden tespitine [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3362","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\/3362"}],"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=3362"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3362\/revisions"}],"predecessor-version":[{"id":3363,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3362\/revisions\/3363"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}