{"id":3434,"date":"2016-12-27T10:30:33","date_gmt":"2016-12-27T08:30:33","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3434"},"modified":"2016-12-27T10:30:33","modified_gmt":"2016-12-27T08:30:33","slug":"harclar-kanunu-genel-tebligi-seri-no-79-27-12-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3434","title":{"rendered":"Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 79) &#8211; 27.12.2016"},"content":{"rendered":"<p><strong>Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 79) &#8211; 27.12.2016<\/strong><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\" align=\"center\">\n<tbody>\n<tr>\n<td>\n<table border=\"0\" width=\"586\" cellspacing=\"0\" cellpadding=\"0\" align=\"center\">\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>HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n<p>(SER\u0130 NO: 79)<\/p>\n<p><strong>Ama\u00e7 ve kapsam<\/strong><\/p>\n<p><strong>MADDE 1 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fin amac\u0131, Konsolosluk har\u00e7lar\u0131 ile T\u00fcrkiye Cumhuriyeti Muvazzaf ve Fahri Konsolosluklar\u0131n\u0131n yapt\u0131klar\u0131 her t\u00fcrl\u00fc i\u015flemlere ait har\u00e7lar\u0131n d\u00f6viz cinsinden hesaplanmas\u0131na esas olacak ABD dolar\u0131 cinsinden d\u00f6viz kuru ve bu i\u015flemlerle ilgili tarifelere ayr\u0131\u00a0ayr\u0131\u00a0veya birlikte uygulanacak emsallerin tespit ve ilan edilmesidir.<\/p>\n<p><strong>Dayanak<\/strong><\/p>\n<p><strong>MADDE 2 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f,\u00a02\/7\/1964\u00a0tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununun 79 uncu ve m\u00fckerrer 138 inci maddelerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Har\u00e7 miktarlar\u0131n\u0131n hesaplanmas\u0131na esas olacak d\u00f6viz kuru ve emsaller<\/strong><\/p>\n<p><strong>MADDE 3 \u2013<\/strong>\u00a0(1) 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 tarifelerdeki maktu har\u00e7lar ile maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler, an\u0131lan Kanunun m\u00fckerrer 138 inci madde h\u00fckm\u00fc gere\u011fince,\u00a01\/1\/2017\u00a0tarihinden ge\u00e7erli olmak \u00fczere yeniden tespit edilmi\u015ftir.<\/p>\n<p>(2) Bu \u00e7er\u00e7evede, T\u00fcrkiye\u00a0Cumhuriyeti\u00a0\u00a0Muvazzaf\u00a0ve Fahri Konsolosluklar\u0131n\u0131n yapaca\u011f\u0131 i\u015flemlerden\u00a0\u00a0al\u0131nacak\u00a0\u00a0har\u00e7\u00a0\u00a0miktarlar\u0131n\u0131n\u00a0\u00a0hesaplanmas\u0131na\u00a0\u00a0esas\u00a0\u00a0olacak\u00a0\u00a0d\u00f6viz kuru 1 ABD Dolar\u0131 = 3,46 TL olarak; bu i\u015flemlere uygulanacak emsal say\u0131lar ise a\u015fa\u011f\u0131daki tabloda g\u00f6sterildi\u011fi \u015fekilde yeniden belirlenmi\u015ftir.<\/p>\n<p align=\"center\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2016\/12\/20161227-14_dosyalar\/image002.gif\" width=\"465\" height=\"117\" \/><\/p>\n<p><strong>Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n<p><strong>MADDE 4 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f\u00a01\/1\/2017\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>Y\u00fcr\u00fctme<\/strong><\/p>\n<p><strong>MADDE 5 \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":"<p>Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 79) &#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: HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 79) Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131, Konsolosluk har\u00e7lar\u0131 ile T\u00fcrkiye Cumhuriyeti Muvazzaf ve Fahri Konsolosluklar\u0131n\u0131n yapt\u0131klar\u0131 her t\u00fcrl\u00fc i\u015flemlere ait har\u00e7lar\u0131n [&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-3434","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\/3434"}],"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=3434"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3434\/revisions"}],"predecessor-version":[{"id":3435,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3434\/revisions\/3435"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}