{"id":3422,"date":"2016-12-27T10:26:02","date_gmt":"2016-12-27T08:26:02","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3422"},"modified":"2016-12-27T10:26:02","modified_gmt":"2016-12-27T08:26:02","slug":"veraset-ve-intikal-vergisi-kanunu-genel-tebligi-seri-no-48-27-12-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3422","title":{"rendered":"Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi (Seri No: 48) – 27.12.2016"},"content":{"rendered":"

Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi (Seri No: 48) – 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

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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

VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 48)<\/p>\n

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

MADDE 1 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fin amac\u0131, 7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanununun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b), (d) ve (e) bentlerinde yer alan istisna tutarlar\u0131 ile 16\u00a0nc\u0131\u00a0maddesinde yer alan vergi tarifesi matrah dilim tutarlar\u0131n\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle tespit edilmesidir.<\/p>\n

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

MADDE 2 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f, 7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanununun 4 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131 ile 16\u00a0nc\u0131\u00a0maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Maktu istisna tutarlar\u0131n\u0131n tespiti<\/strong><\/p>\n

MADDE 3 \u2013\u00a0<\/strong>(1) 7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanununun 4 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda, \u201c(b), (d) ve (e) bentlerine g\u00f6re, her bir takvim y\u0131l\u0131nda uygulanacak istisna hadleri, \u00f6nceki y\u0131lda uygulanan istisna hadlerine bu y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131\u015f yap\u0131lmak suretiyle tespit olunur.\u00a0Art\u0131r\u0131m s\u0131ras\u0131nda 1 milyon liraya kadar olan tutarlar dikkate al\u0131nmaz.\u201d h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

(2) Bakanl\u0131\u011f\u0131m\u0131zca 2016 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 %3,83 (\u00fc\u00e7 virg\u00fcl seksen \u00fc\u00e7) olarak tespit edilmi\u015f ve\u00a011\/11\/2016\u00a0tarihli ve 29885 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 474) ile ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n

(3) Buna g\u00f6re,\u00a01\/1\/2017\u00a0tarihinden itibaren 7338 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b), (d) ve (e) bentlerinde yer alan istisna tutarlar\u0131;<\/p>\n

– Evlatl\u0131klar d\u00e2hil,\u00a0f\u00fcru\u011f\u00a0ve e\u015ften her birine isabet eden miras hisselerinde 176.600 TL (f\u00fcru\u011f\u00a0bulunmamas\u0131 halinde e\u015fe isabet eden miras hissesinde 353.417 TL),<\/p>\n

– \u0130vazs\u0131z suretle meydana gelen intikallerde 4.068 TL,<\/p>\n

– Para ve mal \u00fczerine d\u00fczenlenen yar\u0131\u015fma ve \u00e7ekili\u015fler ile\u00a014\/3\/2007\u00a0tarihli ve 5602 say\u0131l\u0131 \u015eans Oyunlar\u0131 Has\u0131lat\u0131ndan Al\u0131nan Vergi, Fon ve Paylar\u0131n D\u00fczenlenmesi Hakk\u0131nda Kanunda tan\u0131mlanan \u015fans oyunlar\u0131nda kazan\u0131lan ikramiyelerde 4.068 TL,<\/p>\n

olarak\u00a0dikkate al\u0131nacakt\u0131r.<\/p>\n

Matrah dilim tutarlar\u0131n\u0131n tespiti<\/strong><\/p>\n

MADDE 4 \u2013\u00a0<\/strong>(1) 7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanununun 16\u00a0nc\u0131\u00a0maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cVergi tarifesinin matrah dilim tutarlar\u0131, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan dilim tutarlar\u0131n\u0131n y\u00fczde 5 ini a\u015fmayan kesirler dikkate al\u0131nmaz.\u201d h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

(2) Buna g\u00f6re,\u00a01\/1\/2017\u00a0tarihinden itibaren veraset yoluyla veya ivazs\u0131z suretle meydana gelen intikallerde veraset ve intikal vergisi a\u015fa\u011f\u0131daki tarifeye g\u00f6re hesaplanacakt\u0131r.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
\n

Matrah<\/p>\n<\/td>\n

\n

Verginin Oran\u0131 (%)<\/p>\n<\/td>\n<\/tr>\n

\n

Veraset Yoluyla
\n\u0130ntikallerde<\/p>\n<\/td>\n

\n

\u0130vazs\u0131z \u0130ntikallerde<\/p>\n<\/td>\n<\/tr>\n

\u0130lk\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0210.000 TL i\u00e7in<\/td>\n\n

1<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n<\/tr>\n

Sonra gelen\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0500.000 TL i\u00e7in<\/td>\n\n

3<\/p>\n<\/td>\n

\n

15<\/p>\n<\/td>\n<\/tr>\n

Sonra\u00a0gelen\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01.110.000 TL i\u00e7in<\/td>\n\n

5<\/p>\n<\/td>\n

\n

20<\/p>\n<\/td>\n<\/tr>\n

Sonra\u00a0gelen\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02.000.000 TL i\u00e7in<\/td>\n\n

7<\/p>\n<\/td>\n

\n

25<\/p>\n<\/td>\n<\/tr>\n

Matrah\u0131n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a03.820.000 TL\u2019yi a\u015fan b\u00f6l\u00fcm\u00fc i\u00e7in<\/td>\n\n

10<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/div>\n

\n

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

MADDE 5 \u2013\u00a0<\/strong>(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\u00a0<\/strong>(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":"

Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi (Seri No: 48) – 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: VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 48) Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131, 7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanununun 4 \u00fcnc\u00fc […]<\/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-3422","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\/3422"}],"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=3422"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3422\/revisions"}],"predecessor-version":[{"id":3423,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3422\/revisions\/3423"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}