{"id":3419,"date":"2016-12-27T10:25:12","date_gmt":"2016-12-27T08:25:12","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3419"},"modified":"2016-12-27T10:25:12","modified_gmt":"2016-12-27T08:25:12","slug":"motorlu-tasitlar-vergisi-genel-tebligi-seri-no-47-27-12-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3419","title":{"rendered":"Motorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011fi (Seri No: 47) – 27.12.2016"},"content":{"rendered":"

Motorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011fi (Seri No: 47) – 27.12.2016<\/strong><\/p>\n\n\n\n
\n\n\n\n\n\n
27 Aral\u0131k 2016 SALI<\/td>\n\n

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

\n

Say\u0131 : 29931<\/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

MOTORLU TA\u015eITLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 47)<\/p>\n

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

MADDE 1 \u2013\u00a0<\/strong>(1) Bu Tebli\u011fin amac\u0131,\u00a01\/1\/2017\u00a0tarihinden itibaren, motorlu ta\u015f\u0131tlar\u0131n vergilendirilmesine ili\u015fkin, 197 say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Kanununun 5 ve 6\u00a0nc\u0131\u00a0maddelerinde belirtilen (I), (II) ve (IV) say\u0131l\u0131 tarifelerin tespit ve ilan edilmesidir.<\/p>\n

Dayanak<\/strong><\/p>\n

MADDE 2 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f, 197 say\u0131l\u0131 Kanunun 10 uncu maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Vergileme \u00f6l\u00e7\u00fc ve hadleri<\/strong><\/p>\n

MADDE 3 \u2013<\/strong>\u00a0(1)\u00a018\/2\/1963\u00a0tarihli ve 197 say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Kanununun \u201cYetki\u201d ba\u015fl\u0131kl\u0131 10 uncu maddesinin;<\/p>\n

\u0130kinci f\u0131kras\u0131nda, \u201cHer takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan vergi miktarlar\u0131 o y\u0131l i\u00e7in Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca tespit ve ilan olunan yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r.\u201d h\u00fckm\u00fcne,<\/p>\n

D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cBu suretle hesaplanan ve \u00f6denmesi gereken vergi miktarlar\u0131nda 1 Yeni T\u00fcrk Liras\u0131n\u0131n alt\u0131ndaki tutarlar dikkate al\u0131nmaz.\u201d h\u00fckm\u00fcne<\/p>\n

yer\u00a0verilmi\u015ftir.<\/p>\n

(2) 2016 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 % 3,83 (\u00fc\u00e7 virg\u00fcl\u00a0seksen\u00fc\u00e7) olarak tespit edilmi\u015f ve\u00a011\/11\/2016\u00a0tarihli ve 29885 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan 474 S\u0131ra\u00a0No\u2019lu\u00a0Vergi Usul Kanunu Genel Tebli\u011fi ile ilan edilmi\u015ftir.<\/p>\n

(3) Buna g\u00f6re,\u00a01\/1\/2017\u00a0tarihinden itibaren, motorlu ta\u015f\u0131tlar\u0131n vergilendirilmesine ili\u015fkin, 197 say\u0131l\u0131 Kanunun 5 ve 6\u00a0nc\u0131\u00a0maddelerinde yer alan (I), (II) ve (IV) say\u0131l\u0131 tarifeler yeniden belirlenmi\u015ftir.<\/p>\n

Motorlu ta\u015f\u0131tlar vergisi tarifeleri<\/strong><\/p>\n

MADDE 4 \u2013<\/strong><\/p>\n

A. (I) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesi<\/strong><\/p>\n

Otomobil, kapt\u0131ka\u00e7t\u0131, arazi ta\u015f\u0131tlar\u0131 ve benzerleri ile motosikletler a\u015fa\u011f\u0131daki (I) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilir.<\/p>\n

 <\/p>\n

<\/p>\n

<\/p>\n

 <\/p>\n

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

MADDE 5 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f\u00a01\/1\/2017\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

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

MADDE 6 \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":"

Motorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011fi (Seri No: 47) – 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: MOTORLU TA\u015eITLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 47) Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131,\u00a01\/1\/2017\u00a0tarihinden itibaren, motorlu ta\u015f\u0131tlar\u0131n vergilendirilmesine ili\u015fkin, 197 say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Kanununun 5 ve […]<\/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-3419","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\/3419"}],"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=3419"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3419\/revisions"}],"predecessor-version":[{"id":3420,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3419\/revisions\/3420"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}