{"id":3431,"date":"2016-12-27T10:29:02","date_gmt":"2016-12-27T08:29:02","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3431"},"modified":"2016-12-27T10:29:02","modified_gmt":"2016-12-27T08:29:02","slug":"harclar-kanunu-genel-tebligi-seri-no-78-27-12-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3431","title":{"rendered":"Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 78) – 27.12.2016"},"content":{"rendered":"

Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 78) – 27.12.2016<\/strong><\/p>\n

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27 Aral\u0131k 2016 SALI<\/td>\n\n

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

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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

HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 78)<\/p>\n

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

MADDE 1 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fin amac\u0131, 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununa ba\u011fl\u0131 tarifelerde yer alan maktu har\u00e7lar\u0131n (maktu ve nisp\u00ee har\u00e7lar\u0131n asgar\u00ee ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil) 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, 492 say\u0131l\u0131 Kanunun m\u00fckerrer 138 inci maddesinin ikinci, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Har\u00e7 miktarlar\u0131n\u0131n hesaplanmas\u0131<\/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’de 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 3 \u00fcnc\u00fc maddesi ile 1\/1\/2017 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmek \u00fczere, 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 tarifelerde yer alan ve Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 75) ile tespit edilerek 2016 y\u0131l\u0131nda uygulanan maktu har\u00e7lar (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil) yeniden de\u011ferleme oran\u0131 dahil olmak \u00fczere %7,5 oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r. Art\u0131r\u0131lan bu tutarlar 1\/1\/2017 tarihinden itibaren uygulanmak \u00fczere Tebli\u011f ekindeki tarifelerde g\u00f6sterilmi\u015ftir.<\/p>\n

(3) 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 2, 5 ve 7 say\u0131l\u0131 tarifelerin baz\u0131 pozisyonlar\u0131nda beher r\u00fcsum tonilatosundan gibi birim de\u011fer \u00fczerinden al\u0131nacak maktu har\u00e7 tutarlar\u0131 yer almaktad\u0131r. S\u00f6z\u00fc edilen maktu har\u00e7 tutarlar\u0131n\u0131n, birim de\u011ferler toplam\u0131na tatbiki sonucu bulunacak olan ve asgari ve azami hadler aras\u0131nda kalan harc\u0131n 10 Kuru\u015fa kadarki kesirleri de tahsil edilmeyecektir.<\/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><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 78) – 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: HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 78) Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131, 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununa ba\u011fl\u0131 tarifelerde yer alan maktu har\u00e7lar\u0131n (maktu 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-3431","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\/3431"}],"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=3431"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3431\/revisions"}],"predecessor-version":[{"id":3432,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3431\/revisions\/3432"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}