{"id":3427,"date":"2016-12-27T10:27:38","date_gmt":"2016-12-27T08:27:38","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3427"},"modified":"2016-12-27T10:27:38","modified_gmt":"2016-12-27T08:27:38","slug":"damga-vergisi-kanunu-genel-tebligi-seri-no-61-27-12-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3427","title":{"rendered":"Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No: 61) – 27.12.2016"},"content":{"rendered":"

Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No: 61) – 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

DAMGA VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 61)<\/p>\n

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

MADDE 1 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fin amac\u0131, 1\/7\/1964 tarihli ve 488 say\u0131l\u0131 Damga Vergisi Kanununun 14 \u00fcnc\u00fc maddesinde yer alan azami tutar\u0131n yeniden de\u011ferleme oran\u0131na g\u00f6re,\u00a0\u00a0Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tabloda yer alan maktu vergilerin ise yeniden de\u011ferleme oran\u0131 dahil olmak \u00fczere Bakanlar Kurulu Karar\u0131 ile belirlenen orana g\u00f6re hesaplanarak tespit ve ilan edilmesidir.<\/p>\n

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

MADDE 2 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f, 488 say\u0131l\u0131 Damga Vergisi Kanununun 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 ve m\u00fckerrer 30 uncu maddesinin birinci ve d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 h\u00fck\u00fcmlerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Maktu damga vergisi tutarlar\u0131 ile azami tutar\u0131n belirlenmesi<\/strong><\/p>\n

MADDE 3 \u2013<\/strong>\u00a0(1) 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 11\/11\/2016 tarihli 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

(2) 24\/12\/2016 tarihli ve 29928 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 20\/12\/2016 tarihli ve 2016\/9641 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n eki Karar\u0131n 2 nci maddesi ile 1\/1\/2017 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmek \u00fczere, Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tabloda yer alan ka\u011f\u0131tlar i\u00e7in 2016 y\u0131l\u0131nda uygulanan maktu vergi tutarlar\u0131 yeniden de\u011ferleme oran\u0131 dahil olmak \u00fczere %7,5 oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

(3) 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan ve 25\/12\/2015 tarihli ve 29573 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No:59) ile tespit edilen maktu vergiler, 1\/1\/2017 tarihinden itibaren uygulanmak \u00fczere %7,5 oran\u0131nda art\u0131r\u0131larak Tebli\u011f ekindeki (1) say\u0131l\u0131 tabloda g\u00f6sterilmi\u015ftir.<\/p>\n

(4) 488 say\u0131l\u0131 Kanunun 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan her bir ka\u011f\u0131ttan al\u0131nacak damga vergisine ili\u015fkin \u00fcst s\u0131n\u0131r yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015f ve 1\/1\/2017 tarihinden itibaren 1.865.946,80 T\u00fcrk Liras\u0131 olmu\u015ftur.<\/p>\n

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

MADDE 4 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f 1\/1\/2017 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

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

MADDE 5 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

 <\/p>\n

Ekler i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n

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

<\/div>\n

\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No: 61) – 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: DAMGA VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 61) Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131, 1\/7\/1964 tarihli ve 488 say\u0131l\u0131 Damga Vergisi Kanununun 14 \u00fcnc\u00fc maddesinde yer alan […]<\/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-3427","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\/3427"}],"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=3427"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3427\/revisions"}],"predecessor-version":[{"id":3428,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3427\/revisions\/3428"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}