{"id":1312,"date":"2010-12-30T11:49:07","date_gmt":"2010-12-30T11:49:07","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=1312"},"modified":"2010-12-30T14:59:33","modified_gmt":"2010-12-30T14:59:33","slug":"veraset-ve-intikal-vergisi-kanunu-genel-tebligi-seri-no42","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2010\/12\/veraset-ve-intikal-vergisi-kanunu-genel-tebligi-seri-no42\/","title":{"rendered":"Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi (Seri No:42)"},"content":{"rendered":"

\"\"<\/a><\/span><\/p>\n

Evlatl\u0131klar d\u00e2hil, f\u00fcru\u011f ve e\u015ften her birine isabet eden miras hisselerinde 118.438 TL (f\u00fcru\u011f bulunmamas\u0131 halinde e\u015fe isabet eden miras hissesinde 237.018 TL),<\/span><\/p>\n


\n<\/span><\/p>\n

<\/span><\/p>\n

29 Aral\u0131k 2010 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 27800 (6. M\u00fckerrer)<\/strong><\/p>\n

Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130 KANUNU <\/strong><\/p>\n

GENEL TEBL\u0130\u011e\u0130<\/strong><\/p>\n

(SER\u0130 NO:42)<\/strong><\/p>\n

7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanununun(1)<\/sup> istisnalar ba\u015fl\u0131kl\u0131 4 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda, \u201c(b), (d) ve (e) bentlerine g\u00f6re, her bir takvim y\u0131l\u0131nda uygulanacak istisna hadleri, \u00f6nceki y\u0131lda uygulanan istisna hadlerine bu y\u0131la ili\u015fkin olarak Vergi Usul Kanunu(2)<\/sup> h\u00fck\u00fcmleri uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131\u015f yap\u0131lmak suretiyle tespit olunur. Art\u0131r\u0131m s\u0131ras\u0131nda 1 milyon liraya kadar olan tutarlar dikkate al\u0131nmaz.\u201d h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

Ayn\u0131 Kanunun 16 nc\u0131 maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cVergi tarifesinin matrah dilim tutarlar\u0131, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan dilim tutarlar\u0131n\u0131n y\u00fczde 5 ini a\u015fmayan kesirler dikkate al\u0131nmaz …\u201d denilmektedir.<\/p>\n

Bakanl\u0131\u011f\u0131m\u0131zca 2010 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 % 7,7 (yedi virg\u00fcl yedi) olarak tespit edilmi\u015f ve 401 S\u0131ra No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fi(3)<\/sup> ile ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n

Buna g\u00f6re, 1\/1\/2011 tarihinden itibaren 7338 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin (b), (d) ve (e) bentlerinde yer alan istisna tutarlar\u0131;<\/p>\n

-Evlatl\u0131klar d\u00e2hil, f\u00fcru\u011f ve e\u015ften her birine isabet eden miras hisselerinde 118.438 TL (f\u00fcru\u011f bulunmamas\u0131 halinde e\u015fe isabet eden miras hissesinde 237.018 TL),<\/p>\n

-\u0130vazs\u0131z suretle meydana gelen intikallerde 2.730 TL,<\/p>\n

-Para ve mal \u00fczerine d\u00fczenlenen yar\u0131\u015fma ve \u00e7ekili\u015fler ile 14\/3\/2007 tarihli ve 5602 say\u0131l\u0131 \u015eans Oyunlar\u0131 Has\u0131lat\u0131ndan Al\u0131nan Vergi, Fon ve Paylar\u0131n D\u00fczenlenmesi Hakk\u0131nda Kanunda tan\u0131mlanan \u015fans oyunlar\u0131nda kazan\u0131lan ikramiyelerde 2.730 TL<\/p>\n

olarak dikkate al\u0131nacakt\u0131r.<\/p>\n

7338 say\u0131l\u0131 Kanunun 16 nc\u0131 maddesinde yer alan vergi tarifesi matrah dilim tutarlar\u0131 yukar\u0131da belirtilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle tespit edilmi\u015ftir. Bu nedenle, 1\/1\/2011 tarihinden itibaren veraset yoluyla veya ivazs\u0131z surette meydana gelen intikallerde veraset ve intikal vergisi a\u015fa\u011f\u0131daki tarifeye g\u00f6re hesaplanacakt\u0131r.<\/p>\n\n\n\n\n\n\n\n\n\n
Matrah<\/td>\nVerginin Oran\u0131 (%)<\/td>\n<\/tr>\n
Veraset Yoluyla \u0130ntikallerde<\/td>\n\u0130vazs\u0131z \u0130ntikallerde<\/td>\n<\/tr>\n
\u0130lk\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 170.000 TL i\u00e7in<\/td>\n1<\/td>\n10<\/td>\n<\/tr>\n
Sonra gelen\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 370.000 TL i\u00e7in<\/td>\n3<\/td>\n15<\/td>\n<\/tr>\n
Sonra gelen\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 800.000 TL i\u00e7in<\/td>\n5<\/td>\n20<\/td>\n<\/tr>\n
Sonra gelen\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.600.000 TL i\u00e7in<\/td>\n7<\/td>\n25<\/td>\n<\/tr>\n
Matrah\u0131n\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02.940.000 TL\u2019yi a\u015fan b\u00f6l\u00fcm\u00fc i\u00e7in<\/td>\n10<\/td>\n30<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tebli\u011f olunur.<\/p>\n

1<\/sup> 15\/6\/1959 tarihli ve 10231 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

2<\/sup> 10\/1\/1961 tarihli ve 10703 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

3 <\/sup>12\/11\/2010 tarihli ve 27757 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Evlatl\u0131klar d\u00e2hil, f\u00fcru\u011f ve e\u015ften her birine isabet eden miras hisselerinde 118.438 TL (f\u00fcru\u011f bulunmamas\u0131 halinde e\u015fe isabet eden miras hissesinde 237.018 TL),<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1312","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=1312"}],"version-history":[{"count":2,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1312\/revisions"}],"predecessor-version":[{"id":1342,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1312\/revisions\/1342"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=1312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=1312"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=1312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}