{"id":3417,"date":"2016-12-27T10:23:13","date_gmt":"2016-12-27T08:23:13","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3417"},"modified":"2016-12-27T10:23:13","modified_gmt":"2016-12-27T08:23:13","slug":"ozel-iletisim-vergisi-genel-tebligi-seri-no-15-27-12-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3417","title":{"rendered":"\u00d6zel \u0130leti\u015fim Vergisi Genel Tebli\u011fi (Seri No: 15) &#8211; 27.12.2016"},"content":{"rendered":"<p><strong>\u00d6zel \u0130leti\u015fim Vergisi Genel Tebli\u011fi (Seri No: 15) &#8211; 27.12.2016<\/strong><\/p>\n<table border=\"0\" width=\"586\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>27 Aral\u0131k 2016 SALI<\/td>\n<td>\n<p align=\"center\"><strong>Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n<td>\n<p align=\"right\">Say\u0131 : 29931<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">\n<p align=\"center\"><strong>TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n<p>\u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130<\/p>\n<p>(SER\u0130 NO: 15)<\/p>\n<p>13\/7\/1956 tarihli ve 6802 say\u0131l\u0131 Gider Vergileri Kanununun 39 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cMobil telefon aboneli\u011finin ilk tesisinde (i\u015f ve hizmetlerin merkezi bir sunucu taraf\u0131ndan uzaktan izlenmesi ve y\u00fcr\u00fct\u00fclmesine y\u00f6nelik makineler aras\u0131 veri aktar\u0131m\u0131na mahsus olan ve bunlar\u0131n y\u00fcr\u00fct\u00fclmesi i\u00e7in zorunlu olanlar d\u0131\u015f\u0131nda sesli, g\u00f6rsel ileti\u015fim veya genel ama\u00e7l\u0131 internet eri\u015fimi i\u00e7in kullan\u0131lmayan mobil telefon aboneli\u011finin ilk tesisi ile operat\u00f6r de\u011fi\u015fiklikleri hari\u00e7) yirmimilyon lira ayr\u0131ca \u00f6zel ileti\u015fim vergisi al\u0131n\u0131r. Bu tutar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Hesaplanan tutar\u0131n y\u00fczde be\u015fini a\u015fmayan kesirler dikkate al\u0131nmaz.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n<p>11\/11\/2016 tarihli ve 29885 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 474 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile yeniden de\u011ferleme oran\u0131 2016 y\u0131l\u0131 i\u00e7in %3,83 olarak tespit edilmi\u015ftir.<\/p>\n<p>Buna g\u00f6re, s\u00f6z konusu maktu vergi tutar\u0131 1\/1\/2017 tarihinden itibaren 47,00 TL olarak uygulanacakt\u0131r.<\/p>\n<p>Tebli\u011f olunur.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u00d6zel \u0130leti\u015fim Vergisi Genel Tebli\u011fi (Seri No: 15) &#8211; 27.12.2016 27 Aral\u0131k 2016 SALI Resm\u00ee Gazete Say\u0131 : 29931 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: \u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 15) 13\/7\/1956 tarihli ve 6802 say\u0131l\u0131 Gider Vergileri Kanununun 39 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cMobil telefon aboneli\u011finin ilk tesisinde (i\u015f ve hizmetlerin merkezi [&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-3417","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\/3417"}],"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=3417"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3417\/revisions"}],"predecessor-version":[{"id":3418,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3417\/revisions\/3418"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}