{"status":true,"post":{"id":21485,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:08:30","created_at":"2020-02-06T21:00:00.000000Z","updated_at":"2022-10-24T11:08:30.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21485,"is_featured":0,"title":"Emlak vergisi de\u011ferlerinde art\u0131\u015f hesab\u0131","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>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 2019 i\u00e7in yeniden de\u011ferleme oran\u0131n\u0131 y\u00fczde 22.58 olarak belirledi. (23\/12\/2019 g\u00fcn ve 30987 R.G) Vergi Usul Kanunu\u2019nun m\u00fckerrer 49\u2019uncu maddesinin (b) f\u0131kras\u0131 uyar\u0131nca takdir komisyonlar\u0131n\u0131n d\u00f6rt y\u0131lda bir arsalara ve arazilere ait askeri \u00f6l\u00e7\u00fcde metrekare birim de\u011ferlerini belirleyecekleri (takdir edecekleri) hususunu h\u00fckme ba\u011flad\u0131. (76 seri no\u2019lu Emlak Vergisi Kanunu Genel Tebli\u011fi)<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere Vergi Usul Kanunu\u2019nun m\u00fckerrer 49\u2019uncu maddesini (b) f\u0131kras\u0131nda takdir komisyonlar\u0131n\u0131n d\u00f6rt y\u0131lda bir arsalara ve araziye ait asgari \u00fccret metrekare birim de\u011ferlerine takdir yoluyla belirlemeleri ge\u00e7mi\u015ften gelen bir uygulama. Maliye Bakanl\u0131\u011f\u0131<\/span><span class=\"large\">Emlak Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde bina, 19\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde de arsa (arazi) vergisi m\u00fckellefiyetini, d\u00f6rt y\u0131lda bir yap\u0131lan takdir i\u015flemlerinde, takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden b\u00fct\u00e7e y\u0131l\u0131ndan itibaren yeni de\u011ferler \u00fczerinden Emlak Vergisi\u2019ne tabii tutulaca\u011f\u0131 hususunu h\u00fckme ba\u011flad\u0131. Bu ba\u011flamda da asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011fer takdirleri 2017\u2019de yap\u0131lm\u0131\u015f olup, bu ba\u011flamda da bina ve arazi vergisi m\u00fckellefiyeti 2018\u2019den itibaren ba\u015flad\u0131.<\/span><\/p>  <p><span class=\"large\">1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca vergi de\u011ferinin hesab\u0131nda bin TL\u2019ye kadar kesirler dikkate al\u0131nm\u0131yor.<\/span><br><span class=\"large\">Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca vergi de\u011ferinin, m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131n\u0131 izleyen y\u0131ldan itibaren her y\u0131l, bir \u00f6nceki y\u0131la ait vergi de\u011ferini Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ayn\u0131 y\u0131l i\u00e7in tespit edilen yeniden derleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmas\u0131 suretiyle bulunaca\u011f\u0131, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda da vergi de\u011ferini tadil eden (de\u011fi\u015ftiren) nedenlerle m\u00fckellefiyet tesisi gereken hallerde Vergi Usul Kanunu\u2019nun m\u00fckerrer 49\u2019uncu maddesinin (b) f\u0131kras\u0131na g\u00f6re takdir komisyonlar\u0131nca belirlenen arsa ve arazi metrekare birim de\u011ferlerinin takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 izleyen ikinci y\u0131l\u0131n ba\u015f\u0131ndan ba\u015flamak suretiyle her y\u0131l bir \u00f6nceki y\u0131l birim de\u011ferinin VUK h\u00fck\u00fcmlerine g\u00f6re ayn\u0131 oran\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131laca\u011f\u0131 hususu h\u00fck\u00fcm alt\u0131na al\u0131nd\u0131. Bu ba\u011flamda da 1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesinin 4\u2019\u00fcnc\u00fc f\u0131kras\u0131nda vergi de\u011ferinin hesab\u0131nda 1 TL\u2019ye kadar olan kesirlerin dikkate al\u0131nmamas\u0131 gerekiyor.<\/span><\/p>  <p><span class=\"large\">M\u00fckelleflerin bina, arsa ve arazilerinin 2020 vergi de\u011ferleri, 2019 vergi de\u011ferlerinin bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131<\/span><span class=\"large\">olan (y\u00fczde 22.58\/2=) y\u00fczde 11.29 oran\u0131nda art\u0131r\u0131lmas\u0131 gerekiyor.<\/span><\/p>  <p><span class=\"large\">M\u00fckellefiyeti 2020\u2019de ba\u015flayanlar\u0131n, m\u00fckellefiyetleri ile ilgili bina, arsa ve arazi vergisi tarhiyat\u0131na esas al\u0131nacak vergi de\u011ferinin hesab\u0131nda takdir komisyonlar\u0131nca 2017\u2019de takdir edilen ve 2018\u2019de uygulanan asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferleri 30 Kas\u0131m 2018 tarihli ve 30601 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:503) ile 2018\u2019e ait belirlenen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (y\u00fczde 23.73\/2=) y\u00fczde 11.865 nispetinde art\u0131r\u0131lmas\u0131 suretiyle bulunacak, 2019 de\u011ferinin, bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (y\u00fczde 22.58\/2=) y\u00fczde 11.29 nispetinde art\u0131r\u0131lmas\u0131 suretiyle<\/span><span class=\"large\">dikkate al\u0131nmas\u0131 gerekiyor.<\/span><\/p>  <p><span class=\"large\">2019\u2019dan \u00f6nceki y\u0131llarda Emlak Vergisi m\u00fckellefi olanlar\u0131n 2020\u2019ye ait Emlak Vergisi\u2019nin tarh ve tahakkukunda esas al\u0131nacak vergi de\u011ferinin (matrah\u0131n) hesab\u0131 ile bina, arsa veya araziye 2019\u2019da malik olunmas\u0131 halinde m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131 olan 2020 vergi de\u011ferinin hesab\u0131 76 seri numaral\u0131 Emlak Vergisi Kanunu Genel Tebli\u011fi\u2019nde yer al\u0131yor. (27.12.2019 g\u00fcn ve m\u00fckerrer 30991 no\u2019lu Resmi Gazete (2. m\u00fckerrer) Konuya ili\u015fkin ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in 76 seri no\u2019lu Emlak Vergisi Kanunu Genel Tebli\u011f\u2019e bakabilirsiniz. (27.12.2019 g\u00fcn ve 30991 2\u2019nci m\u00fckerrer Resmi Gazete)<\/span><\/p>  \t\t\t\t","slug":"emlak-vergisi-degerlerinde-artis-hesabi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Emlak vergisi de\u011ferlerinde art\u0131\u015f hesab\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":98,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":21584,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21485,"locale":"tr","category_id":73,"title":"Emlak vergisi de\u011ferlerinde art\u0131\u015f hesab\u0131","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>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 2019 i\u00e7in yeniden de\u011ferleme oran\u0131n\u0131 y\u00fczde 22.58 olarak belirledi. (23\/12\/2019 g\u00fcn ve 30987 R.G) Vergi Usul Kanunu\u2019nun m\u00fckerrer 49\u2019uncu maddesinin (b) f\u0131kras\u0131 uyar\u0131nca takdir komisyonlar\u0131n\u0131n d\u00f6rt y\u0131lda bir arsalara ve arazilere ait askeri \u00f6l\u00e7\u00fcde metrekare birim de\u011ferlerini belirleyecekleri (takdir edecekleri) hususunu h\u00fckme ba\u011flad\u0131. (76 seri no\u2019lu Emlak Vergisi Kanunu Genel Tebli\u011fi)<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere Vergi Usul Kanunu\u2019nun m\u00fckerrer 49\u2019uncu maddesini (b) f\u0131kras\u0131nda takdir komisyonlar\u0131n\u0131n d\u00f6rt y\u0131lda bir arsalara ve araziye ait asgari \u00fccret metrekare birim de\u011ferlerine takdir yoluyla belirlemeleri ge\u00e7mi\u015ften gelen bir uygulama. Maliye Bakanl\u0131\u011f\u0131<\/span><span class=\"large\">Emlak Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde bina, 19\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde de arsa (arazi) vergisi m\u00fckellefiyetini, d\u00f6rt y\u0131lda bir yap\u0131lan takdir i\u015flemlerinde, takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden b\u00fct\u00e7e y\u0131l\u0131ndan itibaren yeni de\u011ferler \u00fczerinden Emlak Vergisi\u2019ne tabii tutulaca\u011f\u0131 hususunu h\u00fckme ba\u011flad\u0131. Bu ba\u011flamda da asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011fer takdirleri 2017\u2019de yap\u0131lm\u0131\u015f olup, bu ba\u011flamda da bina ve arazi vergisi m\u00fckellefiyeti 2018\u2019den itibaren ba\u015flad\u0131.<\/span><\/p>  <p><span class=\"large\">1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca vergi de\u011ferinin hesab\u0131nda bin TL\u2019ye kadar kesirler dikkate al\u0131nm\u0131yor.<\/span><br><span class=\"large\">Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca vergi de\u011ferinin, m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131n\u0131 izleyen y\u0131ldan itibaren her y\u0131l, bir \u00f6nceki y\u0131la ait vergi de\u011ferini Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ayn\u0131 y\u0131l i\u00e7in tespit edilen yeniden derleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmas\u0131 suretiyle bulunaca\u011f\u0131, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda da vergi de\u011ferini tadil eden (de\u011fi\u015ftiren) nedenlerle m\u00fckellefiyet tesisi gereken hallerde Vergi Usul Kanunu\u2019nun m\u00fckerrer 49\u2019uncu maddesinin (b) f\u0131kras\u0131na g\u00f6re takdir komisyonlar\u0131nca belirlenen arsa ve arazi metrekare birim de\u011ferlerinin takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 izleyen ikinci y\u0131l\u0131n ba\u015f\u0131ndan ba\u015flamak suretiyle her y\u0131l bir \u00f6nceki y\u0131l birim de\u011ferinin VUK h\u00fck\u00fcmlerine g\u00f6re ayn\u0131 oran\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131laca\u011f\u0131 hususu h\u00fck\u00fcm alt\u0131na al\u0131nd\u0131. Bu ba\u011flamda da 1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesinin 4\u2019\u00fcnc\u00fc f\u0131kras\u0131nda vergi de\u011ferinin hesab\u0131nda 1 TL\u2019ye kadar olan kesirlerin dikkate al\u0131nmamas\u0131 gerekiyor.<\/span><\/p>  <p><span class=\"large\">M\u00fckelleflerin bina, arsa ve arazilerinin 2020 vergi de\u011ferleri, 2019 vergi de\u011ferlerinin bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131<\/span><span class=\"large\">olan (y\u00fczde 22.58\/2=) y\u00fczde 11.29 oran\u0131nda art\u0131r\u0131lmas\u0131 gerekiyor.<\/span><\/p>  <p><span class=\"large\">M\u00fckellefiyeti 2020\u2019de ba\u015flayanlar\u0131n, m\u00fckellefiyetleri ile ilgili bina, arsa ve arazi vergisi tarhiyat\u0131na esas al\u0131nacak vergi de\u011ferinin hesab\u0131nda takdir komisyonlar\u0131nca 2017\u2019de takdir edilen ve 2018\u2019de uygulanan asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferleri 30 Kas\u0131m 2018 tarihli ve 30601 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:503) ile 2018\u2019e ait belirlenen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (y\u00fczde 23.73\/2=) y\u00fczde 11.865 nispetinde art\u0131r\u0131lmas\u0131 suretiyle bulunacak, 2019 de\u011ferinin, bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (y\u00fczde 22.58\/2=) y\u00fczde 11.29 nispetinde art\u0131r\u0131lmas\u0131 suretiyle<\/span><span class=\"large\">dikkate al\u0131nmas\u0131 gerekiyor.<\/span><\/p>  <p><span class=\"large\">2019\u2019dan \u00f6nceki y\u0131llarda Emlak Vergisi m\u00fckellefi olanlar\u0131n 2020\u2019ye ait Emlak Vergisi\u2019nin tarh ve tahakkukunda esas al\u0131nacak vergi de\u011ferinin (matrah\u0131n) hesab\u0131 ile bina, arsa veya araziye 2019\u2019da malik olunmas\u0131 halinde m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131 olan 2020 vergi de\u011ferinin hesab\u0131 76 seri numaral\u0131 Emlak Vergisi Kanunu Genel Tebli\u011fi\u2019nde yer al\u0131yor. (27.12.2019 g\u00fcn ve m\u00fckerrer 30991 no\u2019lu Resmi Gazete (2. m\u00fckerrer) Konuya ili\u015fkin ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in 76 seri no\u2019lu Emlak Vergisi Kanunu Genel Tebli\u011f\u2019e bakabilirsiniz. (27.12.2019 g\u00fcn ve 30991 2\u2019nci m\u00fckerrer Resmi Gazete)<\/span><\/p>  \t\t\t\t","slug":"emlak-vergisi-degerlerinde-artis-hesabi","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":"Emlak vergisi de\u011ferlerinde art\u0131\u015f hesab\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":98,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}