{"id":3410,"date":"2016-12-26T11:54:47","date_gmt":"2016-12-26T09:54:47","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3410"},"modified":"2016-12-26T11:54:47","modified_gmt":"2016-12-26T09:54:47","slug":"20169641-maktu-damga-vergisi-ve-harc-tutarlari-bina-ve-arazi-vergisi-matrahlari-ve-asgari-olcude-arsa-ve-arazi-metrekare-birim-degerlerinin-hesabinda-uygulanacak-artis-oranlari-ile-tutun-fonu-tutari","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3410","title":{"rendered":"2016\/9641 Maktu Damga Vergisi ve Har\u00e7 Tutarlar\u0131, Bina ve Arazi Vergisi Matrahlar\u0131 ve Asgari \u00d6l\u00e7\u00fcde Arsa ve Arazi Metrekare Birim De\u011ferlerinin Hesab\u0131nda Uygulanacak Art\u0131\u015f Oranlar\u0131 ile T\u00fct\u00fcn Fonu Tutar\u0131n\u0131n Belirlenmesi Hakk\u0131nda Karar -24.12.2016"},"content":{"rendered":"<p><strong>2016\/9641 Maktu Damga Vergisi ve Har\u00e7 Tutarlar\u0131, Bina ve Arazi Vergisi Matrahlar\u0131 ve Asgari \u00d6l\u00e7\u00fcde Arsa ve Arazi Metrekare Birim De\u011ferlerinin Hesab\u0131nda Uygulanacak Art\u0131\u015f Oranlar\u0131 ile T\u00fct\u00fcn Fonu Tutar\u0131n\u0131n Belirlenmesi Hakk\u0131nda Karar &#8211; 24.12.2016<\/strong><\/p>\n<p class=\"post-tile entry-title\"><strong>BKK 2016\/9641 Maktu Damga Vergisi ve Har\u00e7 Tutarlar\u0131 Bina ve Arazi Vergisi Matrahlar\u0131 ve Asgari \u00d6l\u00e7\u00fcde Arsa ve Arazi Metrekare Birim De\u011ferlerinin Hesab\u0131nda Uygulanacak Art\u0131\u015f Oranlar\u0131 ile T\u00fct\u00fcn Fonu Tutar\u0131n\u0131n Belirlenmesi Hakk\u0131nda Karar<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\"><\/div>\n<div class=\"mom-post-meta single-post-meta\"><\/div>\n<div class=\"entry-content\">\n<p><strong>Damga Vergisi ve Har\u00e7 Tutarlar\u0131 Bina ve Arazi<\/strong><\/p>\n<p>24 Aral\u0131k 2016 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131:\u00a029928<\/p>\n<p><strong>Karar Say\u0131s\u0131 : 2016\/9641<\/strong><\/p>\n<p>Ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Maliye Bakanl\u0131\u011f\u0131n\u0131n 13\/12\/2016 tarihli ve 122 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, Bakanlar Kurulu\u2019nca 20\/12\/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>20\/12\/2016 TAR\u0130HL\u0130 VE 2016\/9641 SAYILI KARARNAMEN\u0130N EK\u0130<\/strong><\/p>\n<p><strong>KARAR<\/strong><\/p>\n<p><strong>MADDE 1<\/strong>\u2013 (1) Bu Karar; 1\/7\/1964 tarihli ve\u00a0<strong><a href=\"http:\/\/www.alomaliye.com\/2000\/01\/02\/488-sayili-damga-vergisi-kanunu\/\">488 say\u0131l\u0131 Damga Vergisi Kanununun<\/a><\/strong>\u00a0m\u00fckerrer 30 uncu, 2\/7\/1964 tarihli ve\u00a0<strong><a href=\"http:\/\/www.alomaliye.com\/2000\/01\/02\/harclar-kanunu-492-sayili-kanun\/\">492 say\u0131l\u0131 Har\u00e7lar Kanununun<\/a><\/strong>\u00a0m\u00fckerrer 138 inci, 29\/7\/1970 tarihli ve\u00a0<strong><a href=\"http:\/\/www.alomaliye.com\/2000\/08\/11\/emlak-vergisi-kanunu-1319-sayili-kanun\/\">1319 say\u0131l\u0131 Emlak Vergisi Kanununun<\/a><\/strong>\u00a029 uncu, 21\/2\/2001 tarihli ve\u00a0<strong><a href=\"http:\/\/www.alomaliye.com\/2001\/03\/03\/4629-sayili-kanun\/\">4629 say\u0131l\u0131 Baz\u0131 Fonlar\u0131n Tasfiyesi Hakk\u0131nda Kanunun<\/a><\/strong>\u00a0ge\u00e7ici 1 inci maddeleri uyar\u0131nca, maktu damga vergisi ve har\u00e7 tutarlar\u0131, bina ve arazi vergisi matrahlar\u0131 ve asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oranlan ile t\u00fct\u00fcn fonu tutar\u0131n\u0131n belirlenmesi amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p><strong>MADDE 3<\/strong>\u2013 (1) 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 tarifelerde yer alan ve 2016 y\u0131l\u0131nda uygulanan maktu har\u00e7 tutarlar\u0131 (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n belirleyen hadler d\u00e2hil) yeniden de\u011ferleme oran\u0131 d\u00e2hil olmak \u00fczere %7,5 oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><strong>MADDE 4<\/strong>\u2013 (1) 1319 say\u0131l\u0131 Kanunun 29 uncu maddesinin be\u015finci f\u0131kras\u0131 uyar\u0131nca 2017 y\u0131l\u0131na ait bina ve arazi vergisi matrahlar\u0131 ile asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 yeniden de\u011ferleme oran\u0131 (%3,83) olarak tespit edilmi\u015ftir.<\/p>\n<p><strong>MADDE 5<\/strong>\u2013 (1) 21\/12\/2009 tarihli ve\u00a0<strong><a href=\"http:\/\/www.alomaliye.com\/2009\/12\/29\/bazi-mallara-uygulanacak-tutun-fonu-tutarlarinin-belirlenmesine-dair-karar-bkk-200915685\/\">2009\/15685 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131<\/a><\/strong>\u00a0ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Baz\u0131 Mallara Uygulanacak T\u00fct\u00fcn Fonu Tutarlar\u0131n\u0131n Belirlenmesine Dair Karar\u0131n 2 nci maddesinin birinci f\u0131kras\u0131nda yer alan \u201c600 $\/ton\u201d ibaresi \u201c300 $\/ton\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 6<\/strong>\u2013 (1) Bu Karar 1\/1\/2017 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 7<\/strong>\u2013 (1) Bu Karar h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2016\/9641 Maktu Damga Vergisi ve Har\u00e7 Tutarlar\u0131, Bina ve Arazi Vergisi Matrahlar\u0131 ve Asgari \u00d6l\u00e7\u00fcde Arsa ve Arazi Metrekare Birim De\u011ferlerinin Hesab\u0131nda Uygulanacak Art\u0131\u015f Oranlar\u0131 ile T\u00fct\u00fcn Fonu Tutar\u0131n\u0131n Belirlenmesi Hakk\u0131nda Karar &#8211; 24.12.2016 BKK 2016\/9641 Maktu Damga Vergisi ve Har\u00e7 Tutarlar\u0131 Bina ve Arazi Vergisi Matrahlar\u0131 ve Asgari \u00d6l\u00e7\u00fcde Arsa ve Arazi Metrekare Birim [&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-3410","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\/3410"}],"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=3410"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3410\/revisions"}],"predecessor-version":[{"id":3412,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3410\/revisions\/3412"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}