{"id":3450,"date":"2017-01-11T13:17:26","date_gmt":"2017-01-11T11:17:26","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3450"},"modified":"2017-01-11T13:17:26","modified_gmt":"2017-01-11T11:17:26","slug":"ticaret-sicili-harclarinin-tahsiline-iliskin-harclar-kanunu-sirkuleri-yayinlandi-06-01-2017","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3450","title":{"rendered":"Ticaret Sicili Har\u00e7lar\u0131n\u0131n Tahsiline \u0130li\u015fkin Har\u00e7lar Kanunu Sirk\u00fcleri Yay\u0131nland\u0131. &#8211; 06.01.2017"},"content":{"rendered":"<p><strong>Ticaret Sicili Har\u00e7lar\u0131n\u0131n Tahsiline \u0130li\u015fkin Har\u00e7lar Kanunu Sirk\u00fcleri Yay\u0131nland\u0131. &#8211; 06.01.2017<\/strong><\/p>\n<div class=\"group-kunye field-group-div\">\n<div class=\"field field-name-field-f-tarih field-type-datetime field-label-inline clearfix\">\n<div class=\"field-label\">Tarih:<\/div>\n<div class=\"field-items\">\n<div class=\"field-item even\"><span class=\"date-display-single\">06\/01\/2017<\/span><\/div>\n<\/div>\n<\/div>\n<div class=\"field field-name-field-f-sayi field-type-text field-label-inline clearfix\">\n<div class=\"field-label\">Say\u0131:<\/div>\n<div class=\"field-items\">\n<div class=\"field-item even\">HK-17\/2017-1<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\">\n<p class=\"std\" align=\"center\">T.C.<\/p>\n<p class=\"std\" align=\"center\">MAL\u0130YE BAKANLI\u011eI<\/p>\n<p class=\"std\" align=\"center\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/p>\n<p class=\"std\">\n<p class=\"std\">\n<p align=\"center\">Har\u00e7lar Kanunu Sirk\u00fcleri \/ 17<\/p>\n<p>&nbsp;<\/p>\n<p>Konusu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :\u00a0Ticaret sicili har\u00e7lar\u0131n\u0131n tahsili<\/p>\n<p>Tarihi \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0:\u00a06\/1\/2017<\/p>\n<p>Say\u0131 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0:\u00a0HK-17\/2017-1<\/p>\n<p>\u0130lgili Kanunlar \u00a0\u00a0\u00a0\u00a0:\u00a0492 say\u0131l\u0131 Har\u00e7lar Kanunu<\/p>\n<p>&nbsp;<\/p>\n<p class=\"std\">6728 say\u0131l\u0131 Kanunla 492 say\u0131l\u0131 Har\u00e7lar Kanununun 132 nci maddesine eklenen \u00fc\u00e7\u00fcnc\u00fc f\u0131kra ile ticaret sicili har\u00e7lar\u0131n\u0131n Odalarca tahsiline ili\u015fkin d\u00fczenleme yap\u0131lm\u0131\u015f olup, 77 Seri No.lu Har\u00e7lar Kanunu Genel Tebli\u011finde uygulamaya ili\u015fkin usul ve esaslar hakk\u0131nda a\u00e7\u0131klamalar yap\u0131lm\u0131\u015f, s\u00f6z konusu Tebli\u011fin 4 \u00fcnc\u00fc maddesinin son f\u0131kras\u0131nda Ba\u015fkanl\u0131\u011f\u0131m\u0131za verilen yetkiye istinaden, 15 No.lu Har\u00e7lar Kanunu Sirk\u00fcleri ile Mu\u011fla Ticaret ve Sanayi Odas\u0131na, 16 Seri No.lu Har\u00e7lar Kanunu Sirk\u00fcleri ile \u0130stanbul Ticaret Odas\u0131 hari\u00e7 di\u011fer t\u00fcm ticaret odalar\u0131 ile ticaret ve sanayi odalar\u0131na ticaret sicili har\u00e7lar\u0131n\u0131n tahsili konusunda yetki verilmi\u015f bulunmaktad\u0131r.<\/p>\n<p class=\"std\">Bu defa, \u0130stanbul Ticaret Odas\u0131na da 9\/1\/2017 tarihinden itibaren ticaret sicili har\u00e7lar\u0131n\u0131n tahsili konusunda yetki verilmi\u015ftir.<\/p>\n<p>Bu kapsamda, yetkilendirilen ticaret odalar\u0131 ile ticaret ve sanayi odalar\u0131 b\u00fcnyesinde bulunan ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fc i\u015flemlerine ili\u015fkin olarak ticaret sicili har\u00e7lar\u0131 sadece s\u00f6z konusu Odalar taraf\u0131ndan tahsil edilecek olup, vergi dairelerince bir tahsilat yap\u0131lmayacakt\u0131r.<\/p>\n<p>Di\u011fer taraftan, 77 Seri No.lu Har\u00e7lar Kanunu Genel Tebli\u011finin 4 \u00fcnc\u00fc maddesinde yer alan usul ve esaslar \u00e7er\u00e7evesinde ilgili vergi dairesine ticaret sicili har\u00e7lar\u0131n\u0131n tahsili hususunda ba\u015fvuruda bulunmalar\u0131 \u015fart\u0131yla, bu Sirk\u00fclerin yay\u0131m\u0131 tarihinden sonra kurulacak ticaret odalar\u0131 ile ticaret ve sanayi odalar\u0131n\u0131n da b\u00fcnyelerinde bulunan ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fc i\u015flemlerine ili\u015fkin ticaret sicili har\u00e7lar\u0131n\u0131n tahsili konusunda yetkili olaca\u011f\u0131 tabiidir.<\/p>\n<p>Duyurulur.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p align=\"center\">\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\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\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Adnan ERT\u00dcRK<\/p>\n<p align=\"center\">\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\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\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\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Gelir \u0130daresi Ba\u015fkan\u0131<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ticaret Sicili Har\u00e7lar\u0131n\u0131n Tahsiline \u0130li\u015fkin Har\u00e7lar Kanunu Sirk\u00fcleri Yay\u0131nland\u0131. &#8211; 06.01.2017 Tarih: 06\/01\/2017 Say\u0131: HK-17\/2017-1 T.C. MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Har\u00e7lar Kanunu Sirk\u00fcleri \/ 17 &nbsp; Konusu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :\u00a0Ticaret sicili har\u00e7lar\u0131n\u0131n tahsili Tarihi \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0:\u00a06\/1\/2017 Say\u0131 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 [&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-3450","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\/3450"}],"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=3450"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3450\/revisions"}],"predecessor-version":[{"id":3451,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3450\/revisions\/3451"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}