{"status":true,"post":{"id":21539,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:09:12","created_at":"2020-02-20T21:00:00.000000Z","updated_at":"2022-10-24T11:09:12.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21539,"is_featured":0,"title":"De\u011ferli konut vergisi d\u00fczenlemesi de\u011fi\u015fiyor","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>Av. Muhammet Aksan<\/strong><\/span><\/p>  <p><span class=\"large\">11 \u015eubat 2020\u2019de TBMM Genel Kurulu\u2019nda kabul edilen \u2018Co\u011frafi Bilgi Sistemleri ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019 teklifi ile Emlak Vergisi Kanunu\u2019na eklenen De\u011ferli Konut Vergisi maddelerinde de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu de\u011fi\u015fiklik ile:<\/span><\/p>  <p><span class=\"large\">1 - De\u011feri 5 milyon TL ve \u00fczeri ta\u015f\u0131nmazlar, De\u011ferli Konut Vergisi\u2019ne tabi iken art\u0131k yaln\u0131zca de\u011feri 5 milyon TL\u2019nin \u00fczerindeki ta\u015f\u0131nmazlar an\u0131lan vergiye tabi tutulacak.<\/span><\/p>  <p><span class=\"large\">2 - De\u011feri 5 milyon TL \u00fczerindeki ta\u015f\u0131nmazlar i\u00e7in ise ta\u015f\u0131nmaz de\u011ferinin tamam\u0131 de\u011fil, sadece 5 milyon TL\u2019yi a\u015fan tutar bak\u0131m\u0131ndan vergi tahakkuk ettirilmesi kararla\u015ft\u0131r\u0131ld\u0131.<\/span><\/p>  <p><span style=\"font-size: 15.6px;\">\u0130lgili de\u011fi\u015fiklik uyar\u0131nca:<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">5 milyon TL ile 7.5 milyon TL aras\u0131nda oldu\u011fu tespit edilen ta\u015f\u0131nmazlar i\u00e7in binde 3,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">7.5 milyon TL ile 10 milyon TL aras\u0131nda oldu\u011fu tespit edilen ta\u015f\u0131nmazlar i\u00e7in 7.5 milyon TL\u2019yi a\u015fan k\u0131s\u0131m i\u00e7in binde 6,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">10 milyon TL\u2019den fazla oldu\u011fu tespit edilen ta\u015f\u0131nmazlar i\u00e7in ise 10 milyon TL i\u00e7in 22 bin 500 TL a\u015fan k\u0131s\u0131m i\u00e7in ise binde 10 vergi tahakkuk ettirilecek.<\/span><\/li>  <\/ul>  <p><\/p>  <p><span class=\"large\">3 - D\u00fczenlemenin ilk halinde ta\u015f\u0131nmaz\u0131n de\u011fer tespiti i\u00e7in bina vergi de\u011ferinin esas al\u0131nmas\u0131 veya Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan de\u011ferleme yap\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131. Yap\u0131lan de\u011fi\u015fiklik ile Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan de\u011ferleme yap\u0131lmas\u0131 uygulamas\u0131 kald\u0131r\u0131ld\u0131. B\u00f6ylelikle, ta\u015f\u0131nmaz\u0131n de\u011feri Emlak Vergisi Kanunu madde 29 uyar\u0131nca mevcut uygulamadaki gibi <\/span><span class=\"large\">tespit edilecek.<\/span><\/p>  <p><span class=\"large\">4 - \u0130lk d\u00fczenlemede de\u011feri 2019\u2019da kesinle\u015fen ta\u015f\u0131nmazlar i\u00e7in 2020\u2019nin \u015fubat ay\u0131nda De\u011ferli Konut Vergisi\u2019nin tahakkuk ettirilmesi kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131. De\u011fi\u015fiklik ile m\u00fckellefiyetin 2021 y\u0131l\u0131ndan itibaren ba\u015flamas\u0131 planlan\u0131yor.<\/span><\/p>  <p><span class=\"large\">5 - De\u011fi\u015fikli\u011fin en \u00f6nemli maddesi ise T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde tek meskeni olanlar\u0131n De\u011ferli Konut Vergisi m\u00fckellefi olmaktan muaf tutulmalar\u0131 oldu.<\/span><\/p>  <p><span class=\"large\">6 - Birden fazla de\u011ferli konut kapsam\u0131na giren ta\u015f\u0131nmaz\u0131 olanlar\u0131n veya ta\u015f\u0131nmaz \u00fczerinde intifa hakk\u0131 sahibi olanlar\u0131n ise en d\u00fc\u015f\u00fck de\u011ferli ta\u015f\u0131nmaz\u0131, De\u011ferli Konut Vergisi\u2019nden muaf olacak. <\/span><\/p>  <p><span class=\"large\">1 Aral\u0131k 2019\u2019da De\u011ferli Konut Vergisi\u2019ne y\u00f6nelik d\u00fczenlemenin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden itibaren Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan ta\u015f\u0131nmaz de\u011ferlemeleri yap\u0131larak m\u00fckelleflere tebli\u011f edilmeye ba\u015flanm\u0131\u015ft\u0131. Kabul edilen de\u011fi\u015fiklik ile Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan ta\u015f\u0131nmaz de\u011ferlemesi yap\u0131lmas\u0131 uygulamas\u0131 kald\u0131r\u0131ld\u0131\u011f\u0131ndan kanunun yay\u0131nlamas\u0131 tarihine kadar yap\u0131lan de\u011ferlemelerin ak\u0131betinin ne olaca\u011f\u0131 ise belirsizdir. Kabul edilen \u00f6nergenin yay\u0131nlanan metninde geriye y\u00fcr\u00fcyecek bir d\u00fczenleme yap\u0131larak bu hususlar\u0131n a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmas\u0131 bekleniyor.<\/span><\/p>  \t\t\t\t","slug":"degerli-konut-vergisi-duzenlemesi-degisiyor","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"De\u011ferli konut vergisi d\u00fczenlemesi de\u011fi\u015fiyor","meta_description":"Av. Muhammet Aksan","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1090,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":21638,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21539,"locale":"tr","category_id":73,"title":"De\u011ferli konut vergisi d\u00fczenlemesi de\u011fi\u015fiyor","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>Av. Muhammet Aksan<\/strong><\/span><\/p>  <p><span class=\"large\">11 \u015eubat 2020\u2019de TBMM Genel Kurulu\u2019nda kabul edilen \u2018Co\u011frafi Bilgi Sistemleri ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019 teklifi ile Emlak Vergisi Kanunu\u2019na eklenen De\u011ferli Konut Vergisi maddelerinde de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu de\u011fi\u015fiklik ile:<\/span><\/p>  <p><span class=\"large\">1 - De\u011feri 5 milyon TL ve \u00fczeri ta\u015f\u0131nmazlar, De\u011ferli Konut Vergisi\u2019ne tabi iken art\u0131k yaln\u0131zca de\u011feri 5 milyon TL\u2019nin \u00fczerindeki ta\u015f\u0131nmazlar an\u0131lan vergiye tabi tutulacak.<\/span><\/p>  <p><span class=\"large\">2 - De\u011feri 5 milyon TL \u00fczerindeki ta\u015f\u0131nmazlar i\u00e7in ise ta\u015f\u0131nmaz de\u011ferinin tamam\u0131 de\u011fil, sadece 5 milyon TL\u2019yi a\u015fan tutar bak\u0131m\u0131ndan vergi tahakkuk ettirilmesi kararla\u015ft\u0131r\u0131ld\u0131.<\/span><\/p>  <p><span style=\"font-size: 15.6px;\">\u0130lgili de\u011fi\u015fiklik uyar\u0131nca:<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">5 milyon TL ile 7.5 milyon TL aras\u0131nda oldu\u011fu tespit edilen ta\u015f\u0131nmazlar i\u00e7in binde 3,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">7.5 milyon TL ile 10 milyon TL aras\u0131nda oldu\u011fu tespit edilen ta\u015f\u0131nmazlar i\u00e7in 7.5 milyon TL\u2019yi a\u015fan k\u0131s\u0131m i\u00e7in binde 6,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">10 milyon TL\u2019den fazla oldu\u011fu tespit edilen ta\u015f\u0131nmazlar i\u00e7in ise 10 milyon TL i\u00e7in 22 bin 500 TL a\u015fan k\u0131s\u0131m i\u00e7in ise binde 10 vergi tahakkuk ettirilecek.<\/span><\/li>  <\/ul>  <p><\/p>  <p><span class=\"large\">3 - D\u00fczenlemenin ilk halinde ta\u015f\u0131nmaz\u0131n de\u011fer tespiti i\u00e7in bina vergi de\u011ferinin esas al\u0131nmas\u0131 veya Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan de\u011ferleme yap\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131. Yap\u0131lan de\u011fi\u015fiklik ile Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan de\u011ferleme yap\u0131lmas\u0131 uygulamas\u0131 kald\u0131r\u0131ld\u0131. B\u00f6ylelikle, ta\u015f\u0131nmaz\u0131n de\u011feri Emlak Vergisi Kanunu madde 29 uyar\u0131nca mevcut uygulamadaki gibi <\/span><span class=\"large\">tespit edilecek.<\/span><\/p>  <p><span class=\"large\">4 - \u0130lk d\u00fczenlemede de\u011feri 2019\u2019da kesinle\u015fen ta\u015f\u0131nmazlar i\u00e7in 2020\u2019nin \u015fubat ay\u0131nda De\u011ferli Konut Vergisi\u2019nin tahakkuk ettirilmesi kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131. De\u011fi\u015fiklik ile m\u00fckellefiyetin 2021 y\u0131l\u0131ndan itibaren ba\u015flamas\u0131 planlan\u0131yor.<\/span><\/p>  <p><span class=\"large\">5 - De\u011fi\u015fikli\u011fin en \u00f6nemli maddesi ise T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde tek meskeni olanlar\u0131n De\u011ferli Konut Vergisi m\u00fckellefi olmaktan muaf tutulmalar\u0131 oldu.<\/span><\/p>  <p><span class=\"large\">6 - Birden fazla de\u011ferli konut kapsam\u0131na giren ta\u015f\u0131nmaz\u0131 olanlar\u0131n veya ta\u015f\u0131nmaz \u00fczerinde intifa hakk\u0131 sahibi olanlar\u0131n ise en d\u00fc\u015f\u00fck de\u011ferli ta\u015f\u0131nmaz\u0131, De\u011ferli Konut Vergisi\u2019nden muaf olacak. <\/span><\/p>  <p><span class=\"large\">1 Aral\u0131k 2019\u2019da De\u011ferli Konut Vergisi\u2019ne y\u00f6nelik d\u00fczenlemenin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden itibaren Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan ta\u015f\u0131nmaz de\u011ferlemeleri yap\u0131larak m\u00fckelleflere tebli\u011f edilmeye ba\u015flanm\u0131\u015ft\u0131. Kabul edilen de\u011fi\u015fiklik ile Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan ta\u015f\u0131nmaz de\u011ferlemesi yap\u0131lmas\u0131 uygulamas\u0131 kald\u0131r\u0131ld\u0131\u011f\u0131ndan kanunun yay\u0131nlamas\u0131 tarihine kadar yap\u0131lan de\u011ferlemelerin ak\u0131betinin ne olaca\u011f\u0131 ise belirsizdir. Kabul edilen \u00f6nergenin yay\u0131nlanan metninde geriye y\u00fcr\u00fcyecek bir d\u00fczenleme yap\u0131larak bu hususlar\u0131n a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmas\u0131 bekleniyor.<\/span><\/p>  \t\t\t\t","slug":"degerli-konut-vergisi-duzenlemesi-degisiyor","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"De\u011ferli konut vergisi d\u00fczenlemesi de\u011fi\u015fiyor","meta_description":"Av. Muhammet Aksan","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1090,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}