{"id":1316,"date":"2010-12-30T11:51:31","date_gmt":"2010-12-30T11:51:31","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=1316"},"modified":"2010-12-30T15:00:44","modified_gmt":"2010-12-30T15:00:44","slug":"harclar-kanunu-genel-tebligi-seri-no63","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2010\/12\/harclar-kanunu-genel-tebligi-seri-no63\/","title":{"rendered":"Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No:63)"},"content":{"rendered":"<p><span style=\"font-family: Verdana; color: #666666;\"><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/maliyeb.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-389\" title=\"maliyeb\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/maliyeb.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a><\/span><\/p>\n<p><span style=\"font-family: Verdana; color: #666666;\">Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak  \u00fczere \u00f6nceki y\u0131lda uygulanan maktu har\u00e7lar (maktu ve nispi har\u00e7lar\u0131n asgari ve  azami miktarlar\u0131n\u0131 belirleyen&#8230;<\/span><\/p>\n<p><span style=\"font-family: Verdana; color: #666666;\"><br \/>\n<\/span><\/p>\n<p><span style=\"font-family: Verdana; color: #666666;\"><!--more--><\/span><\/p>\n<p>29 Aral\u0131k 2010 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131:              27800<strong> (6. M\u00fckerrer)<\/strong><\/p>\n<p>Maliye  Bakanl\u0131\u011f\u0131ndan:<\/p>\n<p><strong>HAR\u00c7LAR KANUNU GENEL  TEBL\u0130\u011e\u0130<\/strong><\/p>\n<p><strong>(SER\u0130 NO :\u00a0 63)<\/strong><\/p>\n<p>492<strong> <\/strong>say\u0131l\u0131 Har\u00e7lar Kanununun<sup>1<\/sup> 5281say\u0131l\u0131 Kanun<sup>2<\/sup> ile  de\u011fi\u015ftirilen m\u00fckerrer 138 inci maddesinde,<\/p>\n<p><em>&#8220;&#8230; <\/em><\/p>\n<p><em>Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak  \u00fczere \u00f6nceki y\u0131lda uygulanan maktu har\u00e7lar (maktu ve nispi har\u00e7lar\u0131n asgari ve  azami miktarlar\u0131n\u0131 belirleyen hadler dahil) o y\u0131l i\u00e7in tespit ve ilan olunan  yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r. <\/em><\/p>\n<p><em>Bu suretle hesaplanan har\u00e7 tutarlar\u0131n\u0131n 10  Yeni Kuru\u015fa kadarki kesirleri nazara al\u0131nmaz.<\/em><\/p>\n<p><em>\u2026&#8221; <\/em><\/p>\n<p>h\u00fckm\u00fcne yer  verilmi\u015ftir.<\/p>\n<p>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.lu Vergi Usul Kanunu Genel Tebli\u011fi<sup>3<\/sup><strong> <\/strong>ile ilan  edilmi\u015f bulunmaktad\u0131r.<\/p>\n<p>Buna g\u00f6re, 492 say\u0131l\u0131  Kanunun m\u00fckerrer 138 inci maddesi h\u00fckm\u00fc gere\u011fince, Kanuna ba\u011fl\u0131 tarifelerde yer  alan ve (60) Seri No.lu Har\u00e7lar Kanunu Genel Tebli\u011fi ile tespit edilen maktu  har\u00e7lar (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler  dahil), yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r. Art\u0131r\u0131lan bu tutarlar 1\/1\/2011  tarihinden itibaren uygulanmak \u00fczere Tebli\u011f ekindeki tarifelerde g\u00f6sterilmi\u015ftir.<\/p>\n<p>Ekli 2, 5 ve 7 say\u0131l\u0131  tarifelerin baz\u0131 pozisyonlar\u0131nda beher r\u00fcsum tonilatosundan gibi birim de\u011fer  \u00fczerinden al\u0131nacak maktu har\u00e7 tutarlar\u0131 yer almaktad\u0131r. S\u00f6z\u00fc edilen maktu har\u00e7  tutarlar\u0131n\u0131n, birim de\u011ferler toplam\u0131na tatbiki sonucu bulunacak olan ve asgari  ve azami hadler aras\u0131nda kalan harc\u0131n 10 Kuru\u015fa kadarki kesirleri de tahsil  edilmeyecektir.<\/p>\n<p>Tebli\u011f  olunur.<\/p>\n<p><sup>1 <\/sup>17\/07\/1964 tarihli ve 11756 say\u0131l\u0131 Resm\u00ee Gazete\u2019de  yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p><sup>2 <\/sup>31\/12\/2004 tarihli ve 25687 \u00fc\u00e7\u00fcnc\u00fc M. say\u0131l\u0131 Resm\u00ee  Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p><sup>3 <\/sup>12\/11\/2010 tarihli ve 27757  say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p><strong><a href=\"http:\/\/rega.basbakanlik.gov.tr\/mukerrer\/20101229M6-6-1.pdf\">Ekler i\u00e7in  t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan maktu har\u00e7lar (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen&#8230;<\/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-1316","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1316","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=1316"}],"version-history":[{"count":2,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1316\/revisions"}],"predecessor-version":[{"id":1344,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1316\/revisions\/1344"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=1316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=1316"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=1316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}