{"status":true,"post":{"id":12560,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:17:42","created_at":"2015-08-20T21:00:00.000000Z","updated_at":"2022-10-21T06:17:42.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12560,"is_featured":0,"title":"\u00d6TV ile ilgili (III) no\u2019lu liste uygulamas\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><span class=\"large\">\u00dclkemizde \u00d6zel T\u00fcketim Vergisi uygulamas\u0131 4760 say\u0131l\u0131 kanunla 1 A\u011fustos 2002 tarihinden itibaren ba\u015flat\u0131lm\u0131\u015f bulunmaktad\u0131r. S\u00f6z konusu vergiye tabi olan mal ve i\u015flemler d\u00f6rt ayr\u0131 listede belirlenmi\u015f olup bu listelerde yer alan mal ve i\u015flemlerin vergilendirilmesine ili\u015fkin usul ve esaslar Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ayr\u0131 ayr\u0131 yay\u0131mlanan tebli\u011flerle belirlenmektedir. Bu ba\u011flamda son olarak yay\u0131mlanan \u201c\u00d6zel T\u00fcketim Vergisi (III) say\u0131l\u0131 listede yer alan mallara ili\u015fkin h\u00fck\u00fcmler ile bu h\u00fck\u00fcmlerle ilgili olmak \u00fczere ad\u0131 ge\u00e7en kanunun uygulanmas\u0131na dair usul ve a\u00e7\u0131klamalar Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenerek \u00d6zel T\u00fcketim Vergisi (III) say\u0131l\u0131 liste Uygulama Tebli\u011f\u201d ile duyurulmu\u015ftur. S\u00f6z konusu tebli\u011f h\u00fck\u00fcmleri 1 Eyl\u00fcl 2015 tarihinden itibaren ge\u00e7erli olacakt\u0131r. (8 A\u011fustos 2015 g\u00fcn ve 24939 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere \u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun (III) say\u0131l\u0131 listesi iki ayr\u0131 cetvelden olu\u015fmaktad\u0131r. Buna g\u00f6re;<\/span><\/p>  <p><span class=\"large\">* (A) cetvelinde kolal\u0131 gazozlar ile alkoll\u00fc i\u00e7kiler yer almaktad\u0131r. Kolal\u0131 gazozlar d\u0131\u015f\u0131ndaki gazozlar ve etil alkol liste kapsam\u0131nda yer almad\u0131\u011f\u0131ndan \u00d6TV\u2019ye tabi de\u011fildir.<\/span><\/p>  <p><span class=\"large\">* (B) cetvelinde; puro, sigarillo, sigara, nargile t\u00fct\u00fcn\u00fc, enfiye ve \u00e7i\u011fnenmeye mahsus t\u00fct\u00fcn gibi t\u00fct\u00fcn mamulleri yer almaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6TV\u2019nin konusuna giren mallar\u0131n tan\u0131mlanmas\u0131nda, T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nde yer alan tan\u0131mlamalar dikkate al\u0131nmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\"> Bu ba\u011flamda di\u011fer mevzuatta yer alan tan\u0131mlar dikkate al\u0131nmamaktad\u0131r. Ancak T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli ve izahnamesinde tan\u0131mlama ve a\u00e7\u0131klama olmad\u0131\u011f\u0131 durumlarda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca yap\u0131lan belirleme ve a\u00e7\u0131klamalar do\u011frultusunda i\u015flem yap\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun birinci maddesinin ikinci f\u0131kras\u0131nda kanuna ekli listede yer alan mallar\u0131n T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nde tan\u0131mlanan e\u015fyalar oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla \u00d6TV\u2019ye tabi mallar esas itibariyle kanuna ekli listelerde T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019ndeki tarife, tarife alt pozisyon a\u00e7\u0131l\u0131mlar\u0131, G.T.\u0130.P numaralar\u0131na yer verilmek suretiyle ve T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nde tan\u0131mland\u0131\u011f\u0131 \u015fekilde belirlenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Bu ba\u011flamda, \u00fclkemizde bir mal\u0131n T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nin hangi G.T.\u0130.P numaras\u0131nda s\u0131n\u0131fland\u0131r\u0131ld\u0131\u011f\u0131n\u0131n belirlenmesinde yetkili kurum G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 olup, y\u00fck\u00fcml\u00fclerin bu husustaki istemleri bu Bakanl\u0131\u011f\u0131n B\u00f6lge M\u00fcd\u00fcrl\u00fckleri taraf\u0131ndan ilgili mevzuat \u00e7er\u00e7evesinde sonu\u00e7land\u0131r\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun birinci maddesinin (2) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca, kanuna ekli listedeki mallar\u0131n tarife numaralar\u0131nda veya tan\u0131mlanan e\u015fyalar oldu\u011fu hususu belirlenmi\u015f bulunmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re (III) say\u0131l\u0131 listede yer alan bir mal\u0131n G.T.\u0130.P numaras\u0131n\u0131n veya tan\u0131m\u0131n\u0131n de\u011fi\u015ftirilmek ya da kald\u0131r\u0131lmak suretiyle ba\u015fka bir G.T.\u0130.P numaras\u0131na ta\u015f\u0131nmas\u0131 veya bu mal i\u00e7in yeni G.T.\u0130.P numaras\u0131 veya numaralar\u0131 ihdas edilmesi ve benzer hallerde, (III) say\u0131l\u0131 listede de\u011fi\u015fiklik yap\u0131lmad\u0131\u011f\u0131 s\u00fcrece, \u00d6zel T\u00fcketim Vergisi Kanunu ve bu kanuna dayan\u0131larak \u00e7\u0131kar\u0131lan Bakanlar Kurulu Kararlar\u0131 ile \u00d6zel T\u00fcketim Vergisi Tebli\u011fleri a\u00e7\u0131s\u0131ndan uygulamada de\u011fi\u015fiklik olmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"> Di\u011fer yandan Maliye Bakanl\u0131\u011f\u0131 kanuna ekli listelerdeki mallar\u0131n tarife numaralar\u0131nda veya tan\u0131mlamalar\u0131ndaki de\u011fi\u015fikli\u011fin mahiyetini, T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nde yap\u0131lan de\u011fi\u015fikliklere ba\u011fl\u0131 olarak a\u00e7\u0131klamaya yetkilidir.<\/span><\/p>  <p><span class=\"large\">\u00d6zel T\u00fcketim Vergisi uygulamas\u0131 a\u00e7\u0131s\u0131ndan \u201cverginin konusuna giren mallar\u0131n T\u00fcrkiye Cumhuriyeti G\u00fcmr\u00fck B\u00f6lgesine giri\u015fi ithalat olarak\u201d kabul edilmektedir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca \u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun ikinci maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (e) bendinde teslim; bir mal\u0131n \u00fczerindeki tasarruf hakk\u0131n\u0131n malik veya ad\u0131na hareket edenlerce, al\u0131c\u0131ya veya ad\u0131na hareket edenlere devredilmesi olarak kabul edilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca ayn\u0131 maddenin;<\/span><\/p>  <p><span class=\"large\">* (2) numaral\u0131 f\u0131kras\u0131nda, bir mal\u0131n al\u0131c\u0131 veya onun ad\u0131na hareket edenlerin g\u00f6sterdi\u011fi yere veya ki\u015filere tevdiinin teslim h\u00fckm\u00fcnde oldu\u011fu, mal\u0131n al\u0131c\u0131ya veya onun ad\u0131na hareket edenlere g\u00f6nderilmesi halinde, mal\u0131n nakliyesinin ba\u015flat\u0131lmas\u0131 veya nakliyeci ya da s\u00fcr\u00fcc\u00fcye tevdi edilmesinin de teslim oldu\u011fu, trampan\u0131n iki ayr\u0131 teslim h\u00fckm\u00fcnde oldu\u011fu, kap veya ambalajlar\u0131n geri verilmesinin mutat oldu\u011fu hallerde teslimin, bunlar\u0131n i\u00e7inde bulunan mallar itibariyle yap\u0131lm\u0131\u015f say\u0131laca\u011f\u0131,<\/span><\/p>  <p><span class=\"large\">* (3) numaral\u0131 f\u0131kras\u0131nda, vergiye tabi mallar\u0131n, vergiye tabi olan mallar\u0131n imali d\u0131\u015f\u0131nda her ne suretle olursa olsun kullan\u0131lmas\u0131, sarf\u0131, i\u015fletmeden \u00e7ekilmesi veya i\u015fletme personeline \u00fccret, prim, ikramiye, hediye, teberru gibi namlarla verilmesi ile m\u00fclkiyeti muhafaza kayd\u0131yla yap\u0131lan sat\u0131\u015flarda zilyetli\u011fin devrinin say\u0131laca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla, teslim i\u015fleminde mal\u0131n g\u00f6nderildi\u011fi yere varm\u0131\u015f olmas\u0131 \u015fart de\u011fildir. Mal\u0131n nakliyesine ba\u015flanmas\u0131 veya nakliyeci ya da s\u00fcr\u00fcc\u00fcye tevdi edilmesi ile teslim ger\u00e7ekle\u015fmektedir. Trampa ise iki ayr\u0131 teslim say\u0131ld\u0131\u011f\u0131ndan, vergiye tabi bir mal\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131n yine vergiye tabi bir mal olmas\u0131 halinde, her iki teslim ayr\u0131 ayr\u0131 \u00d6TV\u2019ye tabi olacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"otv-ile-ilgili-iii-nolu-liste-uygulamasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u00d6TV ile ilgili (III) no\u2019lu liste uygulamas\u0131","meta_description":"Dr. Veysi SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1100,"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":12659,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12560,"locale":"tr","category_id":73,"title":"\u00d6TV ile ilgili (III) no\u2019lu liste uygulamas\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><span class=\"large\">\u00dclkemizde \u00d6zel T\u00fcketim Vergisi uygulamas\u0131 4760 say\u0131l\u0131 kanunla 1 A\u011fustos 2002 tarihinden itibaren ba\u015flat\u0131lm\u0131\u015f bulunmaktad\u0131r. S\u00f6z konusu vergiye tabi olan mal ve i\u015flemler d\u00f6rt ayr\u0131 listede belirlenmi\u015f olup bu listelerde yer alan mal ve i\u015flemlerin vergilendirilmesine ili\u015fkin usul ve esaslar Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ayr\u0131 ayr\u0131 yay\u0131mlanan tebli\u011flerle belirlenmektedir. Bu ba\u011flamda son olarak yay\u0131mlanan \u201c\u00d6zel T\u00fcketim Vergisi (III) say\u0131l\u0131 listede yer alan mallara ili\u015fkin h\u00fck\u00fcmler ile bu h\u00fck\u00fcmlerle ilgili olmak \u00fczere ad\u0131 ge\u00e7en kanunun uygulanmas\u0131na dair usul ve a\u00e7\u0131klamalar Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenerek \u00d6zel T\u00fcketim Vergisi (III) say\u0131l\u0131 liste Uygulama Tebli\u011f\u201d ile duyurulmu\u015ftur. S\u00f6z konusu tebli\u011f h\u00fck\u00fcmleri 1 Eyl\u00fcl 2015 tarihinden itibaren ge\u00e7erli olacakt\u0131r. (8 A\u011fustos 2015 g\u00fcn ve 24939 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere \u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun (III) say\u0131l\u0131 listesi iki ayr\u0131 cetvelden olu\u015fmaktad\u0131r. Buna g\u00f6re;<\/span><\/p>  <p><span class=\"large\">* (A) cetvelinde kolal\u0131 gazozlar ile alkoll\u00fc i\u00e7kiler yer almaktad\u0131r. Kolal\u0131 gazozlar d\u0131\u015f\u0131ndaki gazozlar ve etil alkol liste kapsam\u0131nda yer almad\u0131\u011f\u0131ndan \u00d6TV\u2019ye tabi de\u011fildir.<\/span><\/p>  <p><span class=\"large\">* (B) cetvelinde; puro, sigarillo, sigara, nargile t\u00fct\u00fcn\u00fc, enfiye ve \u00e7i\u011fnenmeye mahsus t\u00fct\u00fcn gibi t\u00fct\u00fcn mamulleri yer almaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6TV\u2019nin konusuna giren mallar\u0131n tan\u0131mlanmas\u0131nda, T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nde yer alan tan\u0131mlamalar dikkate al\u0131nmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\"> Bu ba\u011flamda di\u011fer mevzuatta yer alan tan\u0131mlar dikkate al\u0131nmamaktad\u0131r. Ancak T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli ve izahnamesinde tan\u0131mlama ve a\u00e7\u0131klama olmad\u0131\u011f\u0131 durumlarda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca yap\u0131lan belirleme ve a\u00e7\u0131klamalar do\u011frultusunda i\u015flem yap\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun birinci maddesinin ikinci f\u0131kras\u0131nda kanuna ekli listede yer alan mallar\u0131n T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nde tan\u0131mlanan e\u015fyalar oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla \u00d6TV\u2019ye tabi mallar esas itibariyle kanuna ekli listelerde T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019ndeki tarife, tarife alt pozisyon a\u00e7\u0131l\u0131mlar\u0131, G.T.\u0130.P numaralar\u0131na yer verilmek suretiyle ve T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nde tan\u0131mland\u0131\u011f\u0131 \u015fekilde belirlenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Bu ba\u011flamda, \u00fclkemizde bir mal\u0131n T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nin hangi G.T.\u0130.P numaras\u0131nda s\u0131n\u0131fland\u0131r\u0131ld\u0131\u011f\u0131n\u0131n belirlenmesinde yetkili kurum G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 olup, y\u00fck\u00fcml\u00fclerin bu husustaki istemleri bu Bakanl\u0131\u011f\u0131n B\u00f6lge M\u00fcd\u00fcrl\u00fckleri taraf\u0131ndan ilgili mevzuat \u00e7er\u00e7evesinde sonu\u00e7land\u0131r\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun birinci maddesinin (2) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca, kanuna ekli listedeki mallar\u0131n tarife numaralar\u0131nda veya tan\u0131mlanan e\u015fyalar oldu\u011fu hususu belirlenmi\u015f bulunmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re (III) say\u0131l\u0131 listede yer alan bir mal\u0131n G.T.\u0130.P numaras\u0131n\u0131n veya tan\u0131m\u0131n\u0131n de\u011fi\u015ftirilmek ya da kald\u0131r\u0131lmak suretiyle ba\u015fka bir G.T.\u0130.P numaras\u0131na ta\u015f\u0131nmas\u0131 veya bu mal i\u00e7in yeni G.T.\u0130.P numaras\u0131 veya numaralar\u0131 ihdas edilmesi ve benzer hallerde, (III) say\u0131l\u0131 listede de\u011fi\u015fiklik yap\u0131lmad\u0131\u011f\u0131 s\u00fcrece, \u00d6zel T\u00fcketim Vergisi Kanunu ve bu kanuna dayan\u0131larak \u00e7\u0131kar\u0131lan Bakanlar Kurulu Kararlar\u0131 ile \u00d6zel T\u00fcketim Vergisi Tebli\u011fleri a\u00e7\u0131s\u0131ndan uygulamada de\u011fi\u015fiklik olmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"> Di\u011fer yandan Maliye Bakanl\u0131\u011f\u0131 kanuna ekli listelerdeki mallar\u0131n tarife numaralar\u0131nda veya tan\u0131mlamalar\u0131ndaki de\u011fi\u015fikli\u011fin mahiyetini, T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nde yap\u0131lan de\u011fi\u015fikliklere ba\u011fl\u0131 olarak a\u00e7\u0131klamaya yetkilidir.<\/span><\/p>  <p><span class=\"large\">\u00d6zel T\u00fcketim Vergisi uygulamas\u0131 a\u00e7\u0131s\u0131ndan \u201cverginin konusuna giren mallar\u0131n T\u00fcrkiye Cumhuriyeti G\u00fcmr\u00fck B\u00f6lgesine giri\u015fi ithalat olarak\u201d kabul edilmektedir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca \u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun ikinci maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (e) bendinde teslim; bir mal\u0131n \u00fczerindeki tasarruf hakk\u0131n\u0131n malik veya ad\u0131na hareket edenlerce, al\u0131c\u0131ya veya ad\u0131na hareket edenlere devredilmesi olarak kabul edilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca ayn\u0131 maddenin;<\/span><\/p>  <p><span class=\"large\">* (2) numaral\u0131 f\u0131kras\u0131nda, bir mal\u0131n al\u0131c\u0131 veya onun ad\u0131na hareket edenlerin g\u00f6sterdi\u011fi yere veya ki\u015filere tevdiinin teslim h\u00fckm\u00fcnde oldu\u011fu, mal\u0131n al\u0131c\u0131ya veya onun ad\u0131na hareket edenlere g\u00f6nderilmesi halinde, mal\u0131n nakliyesinin ba\u015flat\u0131lmas\u0131 veya nakliyeci ya da s\u00fcr\u00fcc\u00fcye tevdi edilmesinin de teslim oldu\u011fu, trampan\u0131n iki ayr\u0131 teslim h\u00fckm\u00fcnde oldu\u011fu, kap veya ambalajlar\u0131n geri verilmesinin mutat oldu\u011fu hallerde teslimin, bunlar\u0131n i\u00e7inde bulunan mallar itibariyle yap\u0131lm\u0131\u015f say\u0131laca\u011f\u0131,<\/span><\/p>  <p><span class=\"large\">* (3) numaral\u0131 f\u0131kras\u0131nda, vergiye tabi mallar\u0131n, vergiye tabi olan mallar\u0131n imali d\u0131\u015f\u0131nda her ne suretle olursa olsun kullan\u0131lmas\u0131, sarf\u0131, i\u015fletmeden \u00e7ekilmesi veya i\u015fletme personeline \u00fccret, prim, ikramiye, hediye, teberru gibi namlarla verilmesi ile m\u00fclkiyeti muhafaza kayd\u0131yla yap\u0131lan sat\u0131\u015flarda zilyetli\u011fin devrinin say\u0131laca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla, teslim i\u015fleminde mal\u0131n g\u00f6nderildi\u011fi yere varm\u0131\u015f olmas\u0131 \u015fart de\u011fildir. Mal\u0131n nakliyesine ba\u015flanmas\u0131 veya nakliyeci ya da s\u00fcr\u00fcc\u00fcye tevdi edilmesi ile teslim ger\u00e7ekle\u015fmektedir. Trampa ise iki ayr\u0131 teslim say\u0131ld\u0131\u011f\u0131ndan, vergiye tabi bir mal\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131n yine vergiye tabi bir mal olmas\u0131 halinde, her iki teslim ayr\u0131 ayr\u0131 \u00d6TV\u2019ye tabi olacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"otv-ile-ilgili-iii-nolu-liste-uygulamasi","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":"\u00d6TV ile ilgili (III) no\u2019lu liste uygulamas\u0131","meta_description":"Dr. Veysi SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1100,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}