{"id":10799,"date":"2017-06-06T07:31:40","date_gmt":"2017-06-06T07:31:40","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=10799"},"modified":"2017-06-06T07:31:40","modified_gmt":"2017-06-06T07:31:40","slug":"gumruk-muafiyeti-tebligi-seri-no-2","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2017\/06\/gumruk-muafiyeti-tebligi-seri-no-2\/","title":{"rendered":"G\u00fcmr\u00fck Muafiyeti Tebli\u011fi (Seri No: 2)"},"content":{"rendered":"

\"\"<\/a>G\u00fcmr\u00fck Muafiyeti Tebli\u011fi 2 06 Haziran 2017 Tarihli Resmi Gazete Say\u0131:\u00a030088 G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan: B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7, Kapsam, Dayanak ve Ta..<\/p>\n

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G\u00fcmr\u00fck Muafiyeti Tebli\u011fi (Seri No: 2)<\/strong><\/p>\n

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G\u00fcmr\u00fck Muafiyeti Tebli\u011fi 2<\/strong><\/p>\n

06 Haziran 2017 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a030088<\/p>\n

G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan:<\/strong><\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar<\/strong><\/p>\n

Ama\u00e7 ve kapsam<\/b><\/p>\n

MADDE 1 \u2013<\/b> (1) Bu Tebli\u011f, ger\u00e7ek ki\u015filer taraf\u0131ndan serbest dola\u015f\u0131ma giri\u015f talebinde bulunulacak \u015fahsi e\u015fya, genel ama\u00e7larla serbest dola\u015f\u0131ma girecek di\u011fer e\u015fya, i\u015fyeri nakli suretiyle serbest dola\u015f\u0131ma girecek sermaye mallar\u0131 ve di\u011fer malzemeler, engellilerin kullan\u0131m\u0131na mahsus e\u015fya ile kriz hallerinde zarar g\u00f6renlere g\u00f6nderilen e\u015fyan\u0131n serbest dola\u015f\u0131ma giri\u015fi esnas\u0131nda muafiyet tan\u0131nacak halleri ve bu muafiyetin kullan\u0131lmas\u0131na ili\u015fkin usul ve esaslar\u0131 d\u00fczenlemektedir.<\/p>\n

Dayanak<\/b><\/p>\n

MADDE 2 \u2013<\/b> (1) Bu Tebli\u011f, 29\/9\/2009 tarihli ve 2009\/15481 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131<\/a><\/strong> ekinde y\u00fcr\u00fcrl\u00fc\u011fe giren 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar\u0131n 46 ila 54, 56 ila 58, 68, 80 ila 83, 104, 105, 107, 110, 111 ve 134 \u00fcnc\u00fc maddelerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Tan\u0131mlar<\/b><\/p>\n

MADDE 3 \u2013<\/b> (1) 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Kararda yer alan tan\u0131mlara ek olarak bu Tebli\u011fin uygulanmas\u0131nda;<\/p>\n

a) Cenaze arac\u0131: Cenaze nakil veya cenaze haz\u0131rlama arac\u0131n\u0131,<\/p>\n

b) Hay\u0131r veya insani yard\u0131m kurumu: M\u00fcnhas\u0131ran hay\u0131r veya insani yard\u0131m amac\u0131yla kurulan ve k\u00e2r amac\u0131 g\u00fctmeyen t\u00fczel ki\u015fili\u011fi,<\/p>\n

c) Kurtarma arac\u0131: \u0130\u015f makineleri hari\u00e7 olmak \u00fczere sadece kriz halinde kullan\u0131labilecek nitelikteki ara\u00e7 ile itfaiye arac\u0131 ve ambulans\u0131,<\/p>\n

\u00e7) Ortopedik engel: Do\u011fu\u015ftan veya sonradan herhangi bir nedenle, iskelet, kas ve sinir sistemindeki bozukluklar sonucu bedensel yeteneklerin \u00e7e\u015fitli derecelerde kaybedilmesi nedeniyle alt ve \u00fcst ekstremite sakatl\u0131\u011f\u0131n\u0131,<\/p>\n

ifade eder.<\/p>\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Kullan\u0131lm\u0131\u015f Motorlu veya Motorsuz \u00d6zel Nakil Vas\u0131talar\u0131n\u0131n<\/strong><\/p>\n

Serbest Dola\u015f\u0131ma Giri\u015fi<\/strong><\/p>\n

Ki\u015filer<\/b><\/p>\n

MADDE 4 \u2013<\/b> (1) A\u015fa\u011f\u0131da belirtilen ki\u015filer, motorlu veya motorsuz \u00f6zel nakil vas\u0131talar\u0131n\u0131 g\u00fcmr\u00fck vergilerinden muaf olarak serbest dola\u015f\u0131ma sokabilirler:<\/p>\n

a) T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda en az yirmi d\u00f6rt ay ikamet ettikten sonra, yerle\u015fim yerini T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine kesin olarak nakleden T\u00fcrk vatanda\u015flar\u0131,<\/p>\n

b) Yurt d\u0131\u015f\u0131ndaki milli veya milletleraras\u0131 kadrolara s\u00fcrekli g\u00f6revli olarak atan\u0131p da bu g\u00f6revlerinden d\u00f6nen kamu g\u00f6revlileri,<\/p>\n

c) T\u00fcrk vatanda\u015fl\u0131\u011f\u0131na ge\u00e7mek suretiyle yerle\u015fim yerini yabanc\u0131 bir \u00fclkeden T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine kesin olarak nakleden ger\u00e7ek ki\u015filer,<\/p>\n

\u00e7) T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda yerle\u015fik ki\u015filerin \u00f6l\u00fcm\u00fc halinde, T\u00fcrkiye\u2019de ikamet eden ger\u00e7ek ki\u015fi miras\u00e7\u0131lar\u0131.<\/p>\n

Muafiyet ko\u015fullar\u0131<\/b><\/p>\n

MADDE 5 \u2013<\/b> (1) Muafiyetten yararlanabilmek i\u00e7in a\u015fa\u011f\u0131da belirtilen \u015fartlar\u0131n yerine getirilmesi gerekir:<\/p>\n

a) Motorlu veya motorsuz \u00f6zel nakil vas\u0131talar\u0131n\u0131n, 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) ve (c) bentlerinde belirtilen ki\u015filerin ikamet nakil belgesindeki tarihten sonraki ilk giri\u015f tarihinden; (b) bendindeki ki\u015filerin atama karar\u0131n\u0131n yay\u0131mland\u0131\u011f\u0131 tarihten sonraki ilk giri\u015f tarihinden, ki\u015filerin atama karar\u0131ndan \u00f6nce T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine kesin olarak d\u00f6nmeleri halinde son giri\u015f tarihinden; (\u00e7) bendinde belirtilen yurt d\u0131\u015f\u0131nda yerle\u015fik murisin ise \u00f6l\u00fcm tarihinden en az alt\u0131 ay \u00f6ncesinde, yurt d\u0131\u015f\u0131nda yerle\u015fik bulunduklar\u0131 \u00fclkede adlar\u0131na kay\u0131tl\u0131 olmas\u0131. (Bu muafiyetten faydalanan ki\u015filerin yerle\u015fim yerini T\u00fcrkiye\u2019ye nakletmeden \u00f6nce iki ayr\u0131 \u00fclkede bulunmas\u0131 ve arac\u0131n \u00e7e\u015fitli nedenlerle ki\u015finin ad\u0131na ilk bulunulan \u00fclkede kay\u0131tl\u0131 olarak kalmas\u0131 halinde, ki\u015fi ad\u0131na yurt d\u0131\u015f\u0131nda kay\u0131tl\u0131 olma s\u00fcresi en az alt\u0131 ay olmak ko\u015fuluyla, ki\u015finin ikametini nakletti\u011fi \u00fclkede ad\u0131na kay\u0131tl\u0131 olmas\u0131 \u015fart\u0131 aranmaz.)<\/p>\n

b) Motorlu veya motorsuz \u00f6zel nakil vas\u0131talar\u0131n\u0131n, ki\u015filerin adlar\u0131na kayd\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l itibar\u0131yla, model y\u0131l\u0131 dahil, \u00fc\u00e7 y\u0131ldan eski olmamas\u0131.<\/p>\n

(2) 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (c) bentlerinde belirtilen ki\u015filer taraf\u0131ndan ger\u00e7ekle\u015ftirilecek motorlu veya motorsuz \u00f6zel nakil vas\u0131talar\u0131n\u0131n ithalinde aile \u00fcnitesi esas al\u0131n\u0131r. Aile \u00fcnitesinin tespitinde vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011findeki bilgilere bak\u0131l\u0131r.<\/p>\n

(3) 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen ki\u015filerin ve (\u00e7) bendinde belirtilen yurt d\u0131\u015f\u0131nda yerle\u015fik murisin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde geriye do\u011fru bir takvim y\u0131l\u0131nda alt\u0131 aydan fazla kalmam\u0131\u015f olmalar\u0131 gerekir. T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde bir takvim y\u0131l\u0131nda k\u0131rk be\u015f g\u00fcne kadar kal\u0131\u015flar yurt d\u0131\u015f\u0131ndaki ikamet s\u00fcresinden say\u0131l\u0131r. T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda son on y\u0131l i\u00e7inde en az be\u015f y\u0131l ikamet eden ger\u00e7ek ki\u015filer i\u00e7in yerle\u015fim yerine ili\u015fkin bu s\u00fcre \u015fart\u0131 aranmaz.<\/p>\n

(4) Bu maddede yer alan di\u011fer ko\u015fullar\u0131n sa\u011flanmas\u0131 \u015fart\u0131yla, motorlu ve motorsuz nakil vas\u0131talar\u0131n\u0131n her birinden birer adet serbest dola\u015f\u0131ma sokulabilir.<\/p>\n

Muafiyetin istisnas\u0131<\/b><\/p>\n

MADDE 6 \u2013<\/b> (1) T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda yirmi d\u00f6rt ay\u0131 a\u015fmayan s\u00fcreyle ge\u00e7ici olarak g\u00f6revlendirilen kamu g\u00f6revlileri i\u00e7in bu b\u00f6l\u00fcm h\u00fck\u00fcmleri uygulanmaz.<\/p>\n

(2) Evlilik suretiyle T\u00fcrk vatanda\u015fl\u0131\u011f\u0131na ge\u00e7enler bu b\u00f6l\u00fcmde yer alan muafiyetten faydalanamazlar.<\/p>\n

(3) Motorlu ticari ara\u00e7lar ve di\u011fer ticari nakil vas\u0131talar\u0131n\u0131n bu b\u00f6l\u00fcm kapsam\u0131nda muafen serbest dola\u015f\u0131ma giri\u015fine izin verilmez.<\/p>\n

(4) S\u00fcrekli g\u00f6revle yabanc\u0131 bir \u00fclkede bulunmakta iken, yine s\u00fcrekli g\u00f6revle ba\u015fka bir yabanc\u0131 \u00fclkeye atanmas\u0131 nedeniyle yerle\u015fim yerini T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine kesin olarak nakledemeyen kamu g\u00f6revlileri i\u00e7in bu b\u00f6l\u00fcm h\u00fck\u00fcmleri uygulanmaz.<\/p>\n

(5) Bu b\u00f6l\u00fcm kapsam\u0131nda belirtilen \u015fartlar sa\u011flanm\u0131\u015f ve yabanc\u0131 bir \u00fclkede yeniden ikamet tesis edilmi\u015f olsa dahi, muafen ithal edilen vas\u0131tan\u0131n serbest dola\u015f\u0131ma giri\u015f tarihinden itibaren be\u015f y\u0131l ge\u00e7medik\u00e7e, ayn\u0131 ki\u015filerin motorlu veya motorsuz \u00f6zel nakil vas\u0131talar\u0131n\u0131n muafen serbest dola\u015f\u0131ma giri\u015fine ili\u015fkin talepleri kabul edilmez. Bu b\u00f6l\u00fcm kapsam\u0131 motorlu veya motorsuz \u00f6zel nakil vas\u0131talar\u0131na ili\u015fkin g\u00fcmr\u00fck i\u015flemlerinde, ki\u015finin kendisi ve aile \u00fcnitesindeki di\u011fer ki\u015filer taraf\u0131ndan s\u00f6z konusu be\u015f y\u0131ll\u0131k s\u00fcre i\u00e7inde, bu hakk\u0131n m\u00fckerrer olarak kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131 elektronik sistemler \u00fczerinden tespit edilir.<\/p>\n

(6) T\u00fcrk vatanda\u015fl\u0131\u011f\u0131ndan \u00e7\u0131kma izni almak suretiyle yabanc\u0131 bir \u00fclke vatanda\u015fl\u0131\u011f\u0131n\u0131 kazanan ki\u015filer bu b\u00f6l\u00fcmde yer alan muafiyetten faydalanamazlar.<\/p>\n

M\u00fcracaat s\u00fcreleri<\/b><\/p>\n

MADDE 7 \u2013<\/b> (1) M\u00fccbir sebep veya beklenmeyen haller sakl\u0131 kalmak kayd\u0131yla, 4 \u00fcnc\u00fc maddede yer alan ki\u015filerin kendisi, e\u015fi veya 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 225 inci maddesi \u00e7er\u00e7evesinde temsil yetkisini haiz ki\u015filer taraf\u0131ndan a\u015fa\u011f\u0131da belirtilen s\u00fcreler i\u00e7erisinde g\u00fcmr\u00fck idaresine m\u00fcracaat edilmesi gerekmektedir:<\/p>\n

a) Yurt d\u0131\u015f\u0131nda yirmi d\u00f6rt ay ikamet eden T\u00fcrk vatanda\u015flar\u0131n\u0131n; ikamet nakil belgesindeki tarihten sonraki ilk giri\u015f tarihinden itibaren alt\u0131 ay,<\/p>\n

b) Kamu g\u00f6revlilerinin; g\u00f6rev s\u00fcrelerinin bitimini m\u00fcteakip T\u00fcrkiye\u2019ye ilk giri\u015f tarihinden itibaren alt\u0131 ay,<\/p>\n

c) T\u00fcrk vatanda\u015fl\u0131\u011f\u0131na ge\u00e7enlerin; vatanda\u015fl\u0131\u011fa ge\u00e7i\u015f karar\u0131ndan sonra adlar\u0131na n\u00fcfus ka\u011f\u0131d\u0131n\u0131n d\u00fczenlendi\u011fi tarihten itibaren alt\u0131 ay,<\/p>\n

\u00e7) Miras yoluyla serbest dola\u015f\u0131ma giri\u015f i\u015flemlerinde muafiyetten yararlanacak olan varislerin; veraset ilam\u0131 tarihinden itibaren yirmi d\u00f6rt ay.<\/p>\n

(2) Kamu g\u00f6revlilerinin atama karar\u0131ndan \u00f6nce T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine kesin olarak d\u00f6nmesi halinde birinci f\u0131kran\u0131n (b) bendinde belirtilen s\u00fcre, ki\u015finin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine son giri\u015f tarihinden itibaren hesaplan\u0131r.<\/p>\n

Belgeler<\/b><\/p>\n

MADDE 8 \u2013<\/b> (1) 4 \u00fcnc\u00fc maddede belirtilen ki\u015filerin kendisi, e\u015fi veya G\u00fcmr\u00fck Kanununun 225 inci maddesi \u00e7er\u00e7evesinde temsil yetkisini haiz ki\u015filer taraf\u0131ndan, a\u015fa\u011f\u0131daki belgelerle birlikte, 38 inci maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen yetkili g\u00fcmr\u00fck idaresine ba\u015fvurulur.<\/p>\n

a) 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen ki\u015filer i\u00e7in;<\/p>\n

1) Araca ili\u015fkin teslim-tesell\u00fcm belgesi,<\/p>\n

2) Vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011fi,<\/p>\n

3) Yerle\u015fim yerinin nakledildi\u011fi \u00fclkede bulunan d\u0131\u015f temsilcili\u011fimiz taraf\u0131ndan motorlu veya motorsuz \u00f6zel nakil vas\u0131talar\u0131n\u0131n serbest dola\u015f\u0131ma giri\u015fi i\u00e7in d\u00fczenlenmi\u015f ikamet nakil belgesi,<\/p>\n

4) Motorlu nakil vas\u0131talar\u0131 i\u00e7in hak sahipleri ad\u0131na kay\u0131tl\u0131 m\u00fclkiyet veya trafik belgesinin asl\u0131; yurt d\u0131\u015f\u0131nda bulundu\u011fu \u00fclke makamlar\u0131nca bu belgenin asl\u0131n\u0131n al\u0131konulmas\u0131 sonucu ibraz edilememesi halinde, belgenin d\u0131\u015f temsilciliklerimizce onayl\u0131 \u00f6rne\u011fi.<\/p>\n

b) 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendinde belirtilen ki\u015filer i\u00e7in;<\/p>\n

1) Araca ili\u015fkin teslim-tesell\u00fcm belgesi,<\/p>\n

2) Vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011fi,<\/p>\n

3) Motorlu nakil vas\u0131talar\u0131 i\u00e7in hak sahipleri ad\u0131na kay\u0131tl\u0131 m\u00fclkiyet veya trafik belgesinin asl\u0131; yurt d\u0131\u015f\u0131nda bulundu\u011fu \u00fclke makamlar\u0131nca bu belgenin asl\u0131n\u0131n al\u0131konulmas\u0131 sonucu ibraz edilememesi halinde, belgenin d\u0131\u015f temsilciliklerimizce onayl\u0131 \u00f6rne\u011fi,<\/p>\n

4) Atama karar\u0131 veya g\u00f6revin sona erdi\u011fini g\u00f6steren, kamu g\u00f6revlisinin ba\u011fl\u0131 bulundu\u011fu kamu kurum veya kurulu\u015fu taraf\u0131ndan verilecek belge.<\/p>\n

c) 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinde belirtilen ki\u015filer i\u00e7in;<\/p>\n

1) Araca ili\u015fkin teslim-tesell\u00fcm belgesi,<\/p>\n

2) Vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011fi,<\/p>\n

3) Yerle\u015fim yerinin nakledildi\u011fi \u00fclkede bulunan d\u0131\u015f temsilcili\u011fimiz taraf\u0131ndan motorlu veya motorsuz \u00f6zel nakil vas\u0131talar\u0131n\u0131n serbest dola\u015f\u0131ma giri\u015fi i\u00e7in d\u00fczenlenmi\u015f ikamet nakil belgesi,<\/p>\n

4) Motorlu nakil vas\u0131talar\u0131 i\u00e7in hak sahipleri ad\u0131na kay\u0131tl\u0131 m\u00fclkiyet veya trafik belgesinin asl\u0131; yurt d\u0131\u015f\u0131nda bulundu\u011fu \u00fclke makamlar\u0131nca bu belgenin asl\u0131n\u0131n al\u0131konulmas\u0131 sonucu ibraz edilememesi halinde, belgenin d\u0131\u015f temsilciliklerimizce onayl\u0131 \u00f6rne\u011fi,<\/p>\n

5) T\u00fcrk vatanda\u015fl\u0131\u011f\u0131na ge\u00e7i\u015fi g\u00f6steren belge.<\/p>\n

\u00e7) 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (\u00e7) bendinde belirtilen ki\u015filer i\u00e7in;<\/p>\n

1) Araca ili\u015fkin teslim-tesell\u00fcm belgesi,<\/p>\n

2)\u00a0 Veraset ilam\u0131,<\/p>\n

3) Motorlu nakil vas\u0131talar\u0131 i\u00e7in hak sahipleri ad\u0131na kay\u0131tl\u0131 m\u00fclkiyet veya trafik belgesinin asl\u0131; yurt d\u0131\u015f\u0131nda bulundu\u011fu \u00fclke makamlar\u0131nca bu belgenin asl\u0131n\u0131n al\u0131konulmas\u0131 sonucu ibraz edilememesi halinde, belgenin d\u0131\u015f temsilciliklerimizce onayl\u0131 \u00f6rne\u011fi,<\/p>\n

4) Vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011fi,<\/p>\n

5) Birden fazla varis bulunmas\u0131 halinde, T\u00fcrkiye\u2019de bulunan di\u011fer miras\u00e7\u0131lar i\u00e7in noter tasdikli \u201cferagat mukavelesi\u201d.<\/p>\n

(2) Birinci f\u0131krada belirtilen trafik ve m\u00fclkiyet belgesinin herhangi bir nedenle yenilenmesi halinde, arac\u0131n \u00f6nceden de ayn\u0131 ki\u015fi ya da ki\u015filerden biri ad\u0131na kay\u0131tl\u0131 oldu\u011funun belgelendirilmesi \u015fart\u0131yla \u00f6nceki trafik ve m\u00fclkiyet belgelerindeki tarih esas al\u0131n\u0131r.<\/p>\n

Serbest dola\u015f\u0131ma giri\u015f i\u015flemleri<\/b><\/p>\n

MADDE 9 \u2013<\/b> (1) Bu b\u00f6l\u00fcm kapsam\u0131 ki\u015filerin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda ve\/veya T\u00fcrkiye\u2019de kal\u0131\u015f s\u00fcrelerini g\u00f6steren yurda giri\u015f-\u00e7\u0131k\u0131\u015f kay\u0131tlar\u0131 elektronik sistemler \u00fczerinden tespit edilir.<\/p>\n

(2) Serbest dola\u015f\u0131ma giri\u015f i\u015flemleri tamamlanan ve bu b\u00f6l\u00fcmde belirtilen vas\u0131talar i\u00e7in Tebli\u011fin 38 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen yetkili g\u00fcmr\u00fck idareleri taraf\u0131ndan d\u00fczenlenecek belgeye\/yaz\u0131ya Ek-1\u2019de yer alan \u015ferh konularak;<\/p>\n

a) \u00d6zel kara nakil vas\u0131talar\u0131 i\u00e7in d\u00fczenlenecek trafik \u015fahadetnamesi ilgili trafik tescil idaresine,<\/p>\n

b) \u00d6zel hava nakil vas\u0131talar\u0131 i\u00e7in yaz\u0131lacak yaz\u0131 Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131 Sivil Havac\u0131l\u0131k Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne,<\/p>\n

c) \u00d6zel deniz nakil vas\u0131tas\u0131 i\u00e7in yaz\u0131lacak yaz\u0131 vas\u0131tan\u0131n kay\u0131tl\u0131 oldu\u011fu Liman Ba\u015fkanl\u0131\u011f\u0131na,<\/p>\n

g\u00f6nderilir.<\/p>\n

\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n

Kullan\u0131lm\u0131\u015f Ev E\u015fyas\u0131n\u0131n Serbest Dola\u015f\u0131ma Giri\u015fi<\/strong><\/p>\n

Ki\u015filer<\/b><\/p>\n

MADDE 10 \u2013<\/b> (1) A\u015fa\u011f\u0131da belirtilen ki\u015filer, kullan\u0131lm\u0131\u015f ev e\u015fyas\u0131n\u0131 g\u00fcmr\u00fck vergilerinden muaf olarak serbest dola\u015f\u0131ma sokabilirler:<\/p>\n

a) T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda en az yirmi d\u00f6rt ay ikamet ettikten sonra yerle\u015fim yerini kesin olarak T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine nakleden ger\u00e7ek ki\u015filer,<\/p>\n

b) Yurt d\u0131\u015f\u0131ndaki milli veya milletleraras\u0131 kadrolara s\u00fcrekli g\u00f6revli olarak atan\u0131p da bu g\u00f6revlerinden d\u00f6nen kamu g\u00f6revlileri,<\/p>\n

c) T\u00fcrk vatanda\u015fl\u0131\u011f\u0131na ge\u00e7mek suretiyle yerle\u015fim yerini yabanc\u0131 bir \u00fclkeden T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine kesin olarak nakleden ger\u00e7ek ki\u015filer,<\/p>\n

\u00e7) T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda yerle\u015fik ki\u015filerin \u00f6l\u00fcm\u00fc ile T\u00fcrkiye\u2019de yerle\u015fik ger\u00e7ek ki\u015fi miras\u00e7\u0131lar\u0131.<\/p>\n

Muafiyet ko\u015fullar\u0131<\/b><\/p>\n

MADDE 11 \u2013<\/b> (1) Muafiyetten yararlanabilmek i\u00e7in a\u015fa\u011f\u0131da belirtilen \u015fartlar\u0131n yerine getirilmesi gerekir:<\/p>\n

a) 10 uncu maddenin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (c) bentlerinde belirtilen ki\u015filer taraf\u0131ndan ger\u00e7ekle\u015ftirilecek kullan\u0131lm\u0131\u015f ev e\u015fyas\u0131 ithalinde aile \u00fcnitesi esas al\u0131n\u0131r. Aile \u00fcnitesinin tespitinde vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011findeki bilgiler esas al\u0131n\u0131r.<\/p>\n

b) 10 uncu maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan ki\u015filerin ve (\u00e7) bendinde belirtilen \u00f6len ki\u015finin yurtta bir takvim y\u0131l\u0131nda alt\u0131 aydan fazla kalmam\u0131\u015f olmalar\u0131 gerekir. T\u00fcrkiye\u2019de bir takvim y\u0131l\u0131nda k\u0131rk be\u015f g\u00fcne kadar kal\u0131\u015flar yurt d\u0131\u015f\u0131ndaki ikamet s\u00fcresinden say\u0131l\u0131r. T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda son on y\u0131l i\u00e7inde en az be\u015f y\u0131l ikamet eden ger\u00e7ek ki\u015filer i\u00e7in yerle\u015fim yerlerine ili\u015fkin bu s\u00fcre \u015fart\u0131 aranmaz.<\/p>\n

c) Bu b\u00f6l\u00fcm kapsam\u0131 ki\u015filerin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda ve\/veya T\u00fcrkiye\u2019de kal\u0131\u015f s\u00fcrelerini g\u00f6steren yurda giri\u015f-\u00e7\u0131k\u0131\u015f kay\u0131tlar\u0131 elektronik sistemler \u00fczerinden tespit edilir.<\/p>\n

(2) Bu b\u00f6l\u00fcm kapsam\u0131nda kullan\u0131lm\u0131\u015f ev e\u015fyas\u0131 muafiyetinden faydalanm\u0131\u015f olan 10 uncu maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan ki\u015filerin tekrar ayn\u0131 muafiyetten yararlanabilmeleri i\u00e7in, yurt d\u0131\u015f\u0131nda en az yirmi d\u00f6rt ay yeniden ikamet tesis etmi\u015f olmalar\u0131 gerekir.<\/p>\n

Muafiyetin istisnas\u0131<\/b><\/p>\n

MADDE 12 \u2013<\/b> (1) Yirmi d\u00f6rt ay\u0131 a\u015fmayan s\u00fcreyle T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda ge\u00e7ici olarak g\u00f6revlendirilen kamu g\u00f6revlileri i\u00e7in bu b\u00f6l\u00fcm h\u00fck\u00fcmleri uygulanmaz.<\/p>\n

(2) T\u00fcrk vatanda\u015fl\u0131\u011f\u0131ndan \u00e7\u0131kma izni almak suretiyle, yabanc\u0131 bir \u00fclke vatanda\u015fl\u0131\u011f\u0131n\u0131 kazanan ki\u015filer bu b\u00f6l\u00fcmde yer alan muafiyetten faydalanamazlar. Ancak, \u00e7ift uyruklu ki\u015filer bu b\u00f6l\u00fcmde yer alan muafiyetten faydalan\u0131rlar.<\/p>\n

E\u015fyan\u0131n getirilme s\u00fcresi<\/b><\/p>\n

MADDE 13 \u2013<\/b> (1) Kullan\u0131lm\u0131\u015f ev e\u015fyas\u0131n\u0131n serbest dola\u015f\u0131ma giri\u015f beyan\u0131, m\u00fccbir sebep veya beklenmeyen haller sakl\u0131 kalmak kayd\u0131yla;<\/p>\n

a) 10 uncu maddenin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (c) bentlerinde belirtilen ki\u015filer taraf\u0131ndan geli\u015flerinden \u00f6nce veya beraberlerinde ya da geli\u015flerinden sonraki alt\u0131 ay,<\/p>\n

b) 10 uncu maddenin birinci f\u0131kras\u0131n\u0131n (\u00e7) bendinde yer alan ki\u015filer, veraset ilam\u0131 tarihinden itibaren yirmi d\u00f6rt ay,<\/p>\n

i\u00e7erisinde yap\u0131l\u0131r.<\/p>\n

Belgeler<\/b><\/p>\n

MADDE 14 \u2013<\/b> (1) 10 uncu maddede belirtilen ki\u015filerin kendisi, e\u015fi veya G\u00fcmr\u00fck Kanununun 225 inci maddesi \u00e7er\u00e7evesinde temsil yetkisini haiz ki\u015filer taraf\u0131ndan a\u015fa\u011f\u0131daki belgelerle birlikte yetkili g\u00fcmr\u00fck idaresine ba\u015fvurulur.<\/p>\n

a) 10 uncu maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen ki\u015filer i\u00e7in;<\/p>\n

1) \u0130kamet nakil belgesi,<\/p>\n

2) Vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011fi,<\/p>\n

3) S\u00f6zl\u00fc beyan formuna eklenecek e\u015fya listesi.<\/p>\n

b) 10 uncu maddenin birinci f\u0131kras\u0131n\u0131n (b) bendinde belirtilen ki\u015filer i\u00e7in;<\/p>\n

1) Atama karar\u0131 veya kamu g\u00f6revlisinin ba\u011fl\u0131 bulundu\u011fu kamu kurum veya kurulu\u015fu taraf\u0131ndan verilecek g\u00f6revin sona erdi\u011fini g\u00f6steren belge. (Kamu g\u00f6revlilerinin g\u00f6revlerinin bitiminden \u00f6nce, e\u015fi veya G\u00fcmr\u00fck Kanununun 225 inci maddesi \u00e7er\u00e7evesinde temsil yetkisini haiz ki\u015filer taraf\u0131ndan ger\u00e7ekle\u015ftirilen serbest dola\u015f\u0131ma giri\u015f i\u015flemlerinde, kamu g\u00f6revlilerinin yurt d\u0131\u015f\u0131nda g\u00f6revli olduklar\u0131na ve g\u00f6rev s\u00fcrelerinin sona ermedi\u011fine dair ba\u011fl\u0131 bulunduklar\u0131 kamu kurum veya kurulu\u015fu taraf\u0131ndan verilen belgenin ibraz\u0131 halinde, ayr\u0131ca bu ki\u015filerin e\u015flerinden ikamet nakil belgesinin ibraz\u0131 istenmez.)<\/p>\n

2) Vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011fi,<\/p>\n

3) S\u00f6zl\u00fc beyan formuna eklenecek e\u015fya listesi.<\/p>\n

c) 10 uncu maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinde belirtilen ki\u015filer i\u00e7in;<\/p>\n

1) \u0130kamet nakil belgesi,<\/p>\n

2) T\u00fcrk vatanda\u015fl\u0131\u011f\u0131na ge\u00e7i\u015fi g\u00f6steren belge,<\/p>\n

3) Vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011fi,<\/p>\n

4) S\u00f6zl\u00fc beyan formuna eklenecek e\u015fya listesi.<\/p>\n

\u00e7) 10 uncu maddenin birinci f\u0131kras\u0131n\u0131n (\u00e7) bendinde belirtilen ki\u015filer i\u00e7in;<\/p>\n

1) Veraset ilam\u0131,<\/p>\n

2) Vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011fi,<\/p>\n

3) Birden fazla varis bulunmas\u0131 halinde, T\u00fcrkiye\u2019de bulunan di\u011fer miras\u00e7\u0131lar i\u00e7in noter tasdikli \u201cferagat mukavelesi\u201d,<\/p>\n

4) S\u00f6zl\u00fc beyan formuna eklenecek e\u015fya listesi.<\/p>\n

S\u00fcrekli g\u00f6revle yabanc\u0131 bir \u00fclkede bulunmakta iken s\u00fcrekli g\u00f6revle ba\u015fka bir \u00fclkeye atanan kamu g\u00f6revlilerinin kullan\u0131lm\u0131\u015f ev e\u015fyas\u0131na ili\u015fkin g\u00fcmr\u00fck i\u015flemleri<\/b><\/p>\n

MADDE 15 \u2013<\/b> (1) S\u00fcrekli g\u00f6revle yabanc\u0131 bir \u00fclkede bulunmakta iken s\u00fcrekli g\u00f6revle ba\u015fka bir yabanc\u0131 \u00fclkeye atanan kamu g\u00f6revlilerinin yeni tayin edildikleri \u00fclkenin \u00f6zelli\u011fi veya uzakl\u0131\u011f\u0131 sebebiyle beraberlerinde g\u00f6t\u00fcremeyecekleri ev e\u015fyas\u0131 i\u00e7in bu b\u00f6l\u00fcm h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n

(2) Birinci f\u0131krada belirtilen kamu g\u00f6revlilerine ait kullan\u0131lm\u0131\u015f ev e\u015fyas\u0131na ili\u015fkin g\u00fcmr\u00fck i\u015flemleri a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde ger\u00e7ekle\u015ftirilir:<\/p>\n

a) S\u00f6z konusu ki\u015filer serbest dola\u015f\u0131ma giri\u015f talebinde bulunduklar\u0131 e\u015fyan\u0131n cins ve miktar\u0131n\u0131 ayr\u0131nt\u0131l\u0131 olarak g\u00f6steren, d\u00f6rt n\u00fcsha e\u015fya listesi ekli ve e\u015fyan\u0131n serbest dola\u015f\u0131ma giri\u015f i\u015fleminin yap\u0131laca\u011f\u0131 g\u00fcmr\u00fck idaresinin de belirtildi\u011fi bir dilek\u00e7e ile durumlar\u0131n\u0131 ba\u011fl\u0131 bulunduklar\u0131 kamu kurum veya kurulu\u015funa bildirirler.<\/p>\n

b) Atamay\u0131 yapan kamu kurum veya kurulu\u015funca durum uygun g\u00f6r\u00fcl\u00fcrse, e\u015fya listesinin \u00fc\u00e7 n\u00fcshas\u0131n\u0131n eklenmesi suretiyle talep, e\u015fyan\u0131n serbest dola\u015f\u0131ma giri\u015f i\u015fleminin yap\u0131laca\u011f\u0131 g\u00fcmr\u00fck idaresine bildirilir.<\/p>\n

c) G\u00fcmr\u00fck idaresince e\u015fyan\u0131n kullan\u0131lm\u0131\u015f ev e\u015fyas\u0131 niteli\u011finde olup olmad\u0131\u011f\u0131 ve bu e\u015fyan\u0131n yurda getirilmesi veya g\u00f6nderilmesinin zorunlu olup olmad\u0131\u011f\u0131 hususlar\u0131 incelenir ve uygun g\u00f6r\u00fclmesi halinde i\u015flemler tamamlan\u0131r.\u00a0 Ayr\u0131ca, ilgili kamu kurum veya kurulu\u015funa da bilgi verilir.<\/p>\n

\u00e7) G\u00fcmr\u00fck idaresi, serbest dola\u015f\u0131ma giren e\u015fyan\u0131n cins ve miktar\u0131n\u0131 g\u00f6steren listeyi onaylayarak bir \u00f6rne\u011fini ilgili ki\u015fiye verir.<\/p>\n

Hakk\u0131n m\u00fckerrer kullan\u0131m\u0131n\u0131n kontrol\u00fc<\/b><\/p>\n

MADDE 16 \u2013<\/b> (1) \u00dc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcm kapsam\u0131 kullan\u0131lm\u0131\u015f ev e\u015fyas\u0131na ili\u015fkin g\u00fcmr\u00fck i\u015flemlerinde, ki\u015finin kendisi ve aile \u00fcnitesindeki di\u011fer ki\u015filer taraf\u0131ndan bu hakk\u0131n m\u00fckerrer olarak kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131 elektronik sistemler \u00fczerinden tespit edilir.<\/p>\n

(2) 13 \u00fcnc\u00fc maddede belirtilen s\u00fcreler i\u00e7erisinde e\u015fyan\u0131n partiler halinde getirilmesi, hakk\u0131n m\u00fckerrer kullan\u0131m\u0131 olarak de\u011ferlendirilmez.<\/p>\n

D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n

Yerle\u015fim Yeri T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi D\u0131\u015f\u0131nda Bulunan Ger\u00e7ek Ki\u015filerin T\u00fcrkiye\u2019de Edindikleri Konutlarda Kullanmak \u00dczere Getirdikleri Ev E\u015fyas\u0131<\/strong><\/p>\n

Ki\u015filer<\/b><\/p>\n

MADDE 17 \u2013<\/b> (1) T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda yerle\u015fik bulunan ger\u00e7ek ki\u015filerin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde edindikleri konutlarda kullanmak \u00fczere getirdikleri kullan\u0131lm\u0131\u015f ev e\u015fyas\u0131n\u0131n g\u00fcmr\u00fck vergilerinden muaf olarak serbest dola\u015f\u0131ma giri\u015fine bir defa ile s\u0131n\u0131rl\u0131 olmak \u00fczere izin verilir.<\/p>\n

(2) Bu b\u00f6l\u00fcm h\u00fck\u00fcmlerinin uygulanmas\u0131nda, ki\u015filerin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda yerle\u015fik olmalar\u0131 esas olup ki\u015filerin uyru\u011fu dikkate al\u0131nmaz.<\/p>\n

Muafiyet ko\u015fullar\u0131<\/b><\/p>\n

MADDE 18 \u2013<\/b> (1) 17 nci maddede belirtilen ki\u015filerin muafiyetten yararlanabilmeleri i\u00e7in a\u015fa\u011f\u0131daki \u015fartlar\u0131n yerine getirilmesi gerekir:<\/p>\n

a) Bu ki\u015filerin, T\u00fcrkiye\u2019ye son giri\u015f tarihinden geriye do\u011fru en az yirmi d\u00f6rt ay s\u00fcre ile s\u00fcrekli olarak T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda yerle\u015fik olmalar\u0131 gerekir. T\u00fcrkiye\u2019ye son giri\u015f tarihinden geriye do\u011fru bir y\u0131lda y\u00fcz seksen be\u015f g\u00fcne kadar yurtta bulunmak s\u00fcreklilik halini bozmaz. T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda son on y\u0131l i\u00e7inde en az be\u015f y\u0131l ikamet eden ger\u00e7ek ki\u015filer i\u00e7in yerle\u015fim yerlerine ili\u015fkin bu s\u00fcre \u015fart\u0131 aranmaz.<\/p>\n

b) Bu b\u00f6l\u00fcm kapsam\u0131 ki\u015filerin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda ve\/veya T\u00fcrkiye\u2019de kal\u0131\u015f s\u00fcrelerini g\u00f6steren yurda giri\u015f-\u00e7\u0131k\u0131\u015f kay\u0131tlar\u0131 elektronik sistemler \u00fczerinden tespit edilir.<\/p>\n

c) Bu b\u00f6l\u00fcm kapsam\u0131 kullan\u0131lm\u0131\u015f ev e\u015fyas\u0131 ithalinde aile \u00fcnitesi esas al\u0131n\u0131r. Aile \u00fcnitesinin tespitinde, 20 nci maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan belgedeki bilgilere bak\u0131l\u0131r.<\/p>\n

\u00e7) Konutun sat\u0131n al\u0131nmas\u0131 veya en az bir y\u0131l s\u00fcre i\u00e7in kiralanmas\u0131 gerekir. Bu ko\u015fulun kar\u015f\u0131lanmad\u0131\u011f\u0131 durumlarda ev e\u015fyas\u0131n\u0131n tam muafiyet suretiyle ge\u00e7ici ithaline izin verilir.<\/p>\n

d) Muafiyet bir konutta kullan\u0131lmak \u00fczere getirilecek e\u015fya ile s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n

e) Bu b\u00f6l\u00fcm kapsam\u0131ndaki e\u015fya i\u00e7in ki\u015filer taraf\u0131ndan geli\u015flerinden \u00f6nce veya beraberlerinde ya da geli\u015flerinden sonraki alt\u0131 ay i\u00e7erisinde serbest dola\u015f\u0131ma giri\u015f beyan\u0131nda bulunulmas\u0131 gerekir.<\/p>\n

Ge\u00e7ici ithalat rejimine tabi tutulan ev e\u015fyas\u0131n\u0131n serbest dola\u015f\u0131ma giri\u015fi<\/b><\/p>\n

MADDE 19 \u2013<\/b> (1) E\u015fyan\u0131n ge\u00e7ici ithalat rejimi alt\u0131nda kald\u0131\u011f\u0131 s\u00fcre de dahil olmak \u00fczere konutun en az bir y\u0131l s\u00fcreyle kiralanmas\u0131 veya sat\u0131n al\u0131nmas\u0131 halinde, 18 inci maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan s\u00fcre \u015fart\u0131 aranmaks\u0131z\u0131n e\u015fyan\u0131n g\u00fcmr\u00fck vergilerinden muaf olarak serbest dola\u015f\u0131ma giri\u015fine izin verilir.<\/p>\n

Belgeler<\/b><\/p>\n

MADDE 20 \u2013<\/b> (1) 17 nci maddede belirtilen ki\u015filerin kendisi, e\u015fi veya G\u00fcmr\u00fck Kanununun 225 inci maddesi \u00e7er\u00e7evesinde temsil yetkisini haiz ki\u015filer taraf\u0131ndan a\u015fa\u011f\u0131daki belgelerle birlikte yetkili g\u00fcmr\u00fck idaresine ba\u015fvurulmas\u0131 gerekmektedir.<\/p>\n

a) T\u00fcrk vatanda\u015flar\u0131 veya \u00e7ift uyruklu ki\u015filer i\u00e7in vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011fi; yabanc\u0131 uyruklu ki\u015filer i\u00e7in d\u0131\u015f temsilciliklerimizden ya da T\u00fcrkiye\u2019de bulunan yabanc\u0131 \u00fclke temsilciliklerinden al\u0131nan aile bireylerinin n\u00fcfus bilgilerini i\u00e7eren belge; bu belgenin yabanc\u0131 \u00fclke yasalar\u0131 uyar\u0131nca temin edilememesi durumunda ise ki\u015filerin beyan\u0131 ile yetinilecektir.<\/p>\n

b) Edinilen konut;<\/p>\n

1) Sat\u0131n al\u0131nm\u0131\u015f ise, ki\u015finin veya e\u015finin ad\u0131na d\u00fczenlenmi\u015f olan tapu veya sat\u0131\u015f vaadi ile kooperatiflerden sat\u0131n al\u0131nan ancak kooperatiflerde kat irtifak\u0131n\u0131n ge\u00e7 yap\u0131lmas\u0131 nedeniyle tapunun ibraz edilemedi\u011fi konutlarda kat irtifakl\u0131 arsa tapusu,<\/p>\n

2) Kiralanm\u0131\u015f ise, ki\u015fi veya e\u015finin ad\u0131na d\u00fczenlenmi\u015f noter tasdikli en az bir y\u0131ll\u0131k kira s\u00f6zle\u015fmesi.<\/p>\n

c) S\u00f6zl\u00fc beyan formuna eklenecek e\u015fya listesi.<\/p>\n

Hakk\u0131n m\u00fckerrer kullan\u0131m\u0131n\u0131n kontrol\u00fc<\/b><\/p>\n

MADDE 21 \u2013<\/b> (1) D\u00f6rd\u00fcnc\u00fc b\u00f6l\u00fcm kapsam\u0131 kullan\u0131lm\u0131\u015f ev e\u015fyas\u0131na ili\u015fkin g\u00fcmr\u00fck i\u015flemlerinde, ki\u015finin kendisi ve aile \u00fcnitesindeki di\u011fer ki\u015filer taraf\u0131ndan bu hakk\u0131n m\u00fckerrer olarak kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131 elektronik sistemler \u00fczerinden tespit edilir.<\/p>\n

(2) 18 inci maddenin birinci f\u0131kras\u0131n\u0131n (e) bendinde belirtilen s\u00fcreler i\u00e7erisinde e\u015fyan\u0131n partiler halinde getirilmesi hakk\u0131n m\u00fckerrer kullan\u0131m\u0131 olarak de\u011ferlendirilmez.<\/p>\n

BE\u015e\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Genel Ama\u00e7larla Serbest Dola\u015f\u0131ma Giren Di\u011fer E\u015fya<\/strong><\/p>\n

Muafiyet ko\u015fullar\u0131<\/b><\/p>\n

MADDE 22 \u2013<\/b> (1) Kamu kurum ve kurulu\u015flar\u0131, hay\u0131r kurumlar\u0131 veya insani yard\u0131m kurumlar\u0131 taraf\u0131ndan ticari gaye g\u00fcd\u00fclmemek ve amac\u0131 do\u011frultusunda kullan\u0131lmak \u00fczere serbest dola\u015f\u0131ma giren bu b\u00f6l\u00fcm kapsam\u0131ndaki e\u015fyaya muafiyet tan\u0131n\u0131r.<\/p>\n

(2) Muafiyet kapsam\u0131nda kurtarma ve cenaze ara\u00e7lar\u0131 sadece kamu kurum ve kurulu\u015flar\u0131 ile Bakanlar Kurulunca belirlenen insani yard\u0131m ve hay\u0131r kurumlar\u0131 taraf\u0131ndan serbest dola\u015f\u0131ma sokulur.<\/p>\n

Belgeler<\/b><\/p>\n

MADDE 23 \u2013<\/b> (1) Bu b\u00f6l\u00fcm kapsam\u0131nda ba\u011f\u0131\u015f yoluyla gelen kurtarma ve cenaze ara\u00e7lar\u0131 i\u00e7in kamu kurum ve kurulu\u015flar\u0131 ile Bakanlar Kurulunca belirlenen insani yard\u0131m ve hay\u0131r kurumlar\u0131 taraf\u0131ndan a\u015fa\u011f\u0131da belirtilen belgeler ile bu Tebli\u011fin 38 inci maddesinin ikinci f\u0131kras\u0131nda belirtilen yetkili g\u00fcmr\u00fck idaresine ba\u015fvurulur.<\/p>\n

a) Kurtarma ve cenaze ara\u00e7lar\u0131n\u0131n ba\u011f\u0131\u015flayana ait oldu\u011funu g\u00f6steren ve araca ait model y\u0131l\u0131, \u015fasi ve motor numaras\u0131, ara\u00e7 sahibinin ad\u0131-soyad\u0131 gibi bilgileri i\u00e7eren m\u00fclkiyet belgesi; m\u00fclkiyet belgesi \u00fczerinde ba\u011f\u0131\u015flayan\u0131n ad\u0131n\u0131n kay\u0131tl\u0131 olmamas\u0131 halinde fatura veya sat\u0131\u015f s\u00f6zle\u015fmesinin asl\u0131,<\/p>\n

b) E\u015fyan\u0131n ba\u011f\u0131\u015fland\u0131\u011f\u0131n\u0131 g\u00f6steren yaz\u0131 ya da belge,<\/p>\n

c) Ambulans\u0131n, 7\/12\/2006 tarihli ve 26369 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Ambulanslar ve Acil Sa\u011fl\u0131k Ara\u00e7lar\u0131 ile Ambulans Hizmetleri Y\u00f6netmeli\u011finde belirlenen \u00f6zellikleri ta\u015f\u0131d\u0131\u011f\u0131na ili\u015fkin olarak Ankara \u0130l Sa\u011fl\u0131k M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden al\u0131nacak uygunluk yaz\u0131s\u0131,<\/p>\n

\u00e7) Cenaze haz\u0131rlama ara\u00e7lar\u0131 ile uzun mesafeli nakil yapacak olan cenaze nakil ara\u00e7lar\u0131n\u0131n, 19\/1\/2010 tarihli ve 27467 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Mezarl\u0131k Yerlerinin \u0130n\u015faas\u0131 ile Cenaze Nakil ve Defin \u0130\u015flemleri Hakk\u0131nda Y\u00f6netmelikte belirlenen \u00f6zellikleri ta\u015f\u0131d\u0131\u011f\u0131na ili\u015fkin uygunluk yaz\u0131s\u0131.<\/p>\n

(2) Kurtarma ve cenaze ara\u00e7lar\u0131 d\u0131\u015f\u0131nda kalan e\u015fya i\u00e7in a\u015fa\u011f\u0131da belirtilen belgeler ile e\u015fyan\u0131n teslim edildi\u011fi g\u00fcmr\u00fck idaresine ba\u015fvuruda bulunulur.<\/p>\n

a) Fatura veya sat\u0131\u015f s\u00f6zle\u015fmesinin asl\u0131 ile bunlar\u0131n T\u00fcrk\u00e7e terc\u00fcmesi,<\/p>\n

b) E\u015fyan\u0131n ba\u011f\u0131\u015fland\u0131\u011f\u0131n\u0131 g\u00f6steren yaz\u0131 ya da belge.<\/p>\n

(3) \u0130kinci f\u0131krada belirtilen ve Karar\u0131n 68 inci maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendindeki kullan\u0131lm\u0131\u015f e\u015fya i\u00e7in g\u00fcmr\u00fck idaresine yap\u0131lacak ba\u015fvurularda fatura ibraz edilememesi halinde bu maddede belirtilen di\u011fer belgeler dikkate al\u0131narak i\u015flemler ger\u00e7ekle\u015ftirilir.<\/p>\n

Serbest dola\u015f\u0131ma giri\u015f i\u015flemleri<\/b><\/p>\n

MADDE 24 \u2013<\/b> (1) Kurtarma ve cenaze ara\u00e7lar\u0131n\u0131n serbest dola\u015f\u0131ma giri\u015finde yetkili g\u00fcmr\u00fck idaresince d\u00fczenlenecek olan trafik \u015fahadetnamesine Ek-2\u2019de yer alan \u015ferh konularak g\u00fcmr\u00fck i\u015flemleri tamamlan\u0131r.<\/p>\n

(2) Kurtarma ve cenaze ara\u00e7lar\u0131 d\u0131\u015f\u0131ndaki e\u015fyaya ili\u015fkin talep, teslim edildi\u011fi g\u00fcmr\u00fck idaresince g\u00fcmr\u00fck m\u00fcd\u00fcr\u00fc veya yetkili k\u0131laca\u011f\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 ba\u015fkanl\u0131\u011f\u0131nda iki muayene memurundan olu\u015fan komisyon taraf\u0131ndan oybirli\u011fi ile karara ba\u011flan\u0131r. Komisyon kararlar\u0131n\u0131n olumlu olmas\u0131 halinde e\u015fya muayene edilerek belgelerine uygunlu\u011fu anla\u015f\u0131ld\u0131ktan sonra serbest dola\u015f\u0131ma giri\u015f i\u015flemleri tamamlan\u0131r.<\/p>\n

(3) Daha \u00f6nce serbest dola\u015f\u0131ma giri\u015f i\u015flemleri tamamlanm\u0131\u015f ambulanslar, kullan\u0131c\u0131 idare taraf\u0131ndan cenaze arac\u0131na \u00e7evrilebilir. Bu durumda cenaze arac\u0131n\u0131n kullan\u0131m amac\u0131na g\u00f6re gerekli g\u00f6r\u00fclmesi halinde 23 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (\u00e7) bendinde yer alan uygunluk yaz\u0131s\u0131 aran\u0131r. S\u00f6z konusu uygunluk yaz\u0131s\u0131 d\u0131\u015f\u0131nda herhangi bir belge aranmaks\u0131z\u0131n i\u015flemler tamamlan\u0131r.<\/p>\n

ALTINCI B\u00d6L\u00dcM<\/strong><\/p>\n

\u0130\u015fyeri Nakli<\/strong><\/p>\n

\u0130\u015fyeri nakli<\/b><\/p>\n

MADDE 25 \u2013<\/b> (1) T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda s\u00fcrd\u00fcr\u00fclen ekonomik bir faaliyetin kesin olarak sona erdirilerek T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine nakli dolay\u0131s\u0131yla serbest dola\u015f\u0131ma giren sermaye mal\u0131 ve di\u011fer malzemeye muafiyet tan\u0131n\u0131r.<\/p>\n

(2) Muafiyet;<\/p>\n

a) M\u00fccbir sebep veya beklenmeyen haller sakl\u0131 kalmak kayd\u0131yla, T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine nakletmek \u00fczere yabanc\u0131 \u00fclkedeki faaliyetini sona erdirmeden \u00f6nce en az on iki ay s\u00fcreyle i\u015fletme taraf\u0131ndan fiilen kullan\u0131lmakta olan,<\/p>\n

b) Nakilden sonra da ayn\u0131 ama\u00e7la kullan\u0131lacak olan,<\/p>\n

c) S\u00f6z konusu i\u015fletmenin niteli\u011fi ile b\u00fcy\u00fckl\u00fc\u011f\u00fcne uygun bulunan,<\/p>\n

e\u015fya ve malzeme ile s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n

(3) Muafiyet hakk\u0131 sadece, T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde de benzer bir faaliyeti y\u00fcr\u00fctmek amac\u0131yla, ayr\u0131ld\u0131klar\u0131 \u00fclkedeki faaliyetlerini kesin olarak sona erdiren i\u015f yeri sahibine tan\u0131n\u0131r. T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde yerle\u015fik bulunan bir i\u015fletme ile herhangi bir ba\u011flant\u0131 kurma amac\u0131na y\u00f6nelik i\u015fletmeler i\u00e7in muafiyet uygulanmaz.<\/p>\n

(4) Muafiyet hakk\u0131 sadece ayr\u0131ld\u0131klar\u0131 \u00fclkede en az \u00fc\u00e7 y\u0131l s\u00fcre ile ayn\u0131 i\u015fte \u00e7al\u0131\u015fan ki\u015filere tan\u0131n\u0131r.<\/p>\n

(5) Kazan\u00e7 sa\u011flama amac\u0131na y\u00f6nelik olmayan faaliyetlerle u\u011fra\u015fan ve bu faaliyetini T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine nakleden t\u00fczel ki\u015filer ile mesleklerini T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde y\u00fcr\u00fcteceklerini ispat etmeleri halinde bir serbest meslek veya benzer bir faaliyetle u\u011fra\u015fan ger\u00e7ek ki\u015filere de birinci f\u0131krada belirtilen muafiyet tan\u0131n\u0131r.<\/p>\n

E\u015fyan\u0131n getirilme s\u00fcresi<\/b><\/p>\n

MADDE 26 \u2013<\/b> (1) M\u00fccbir sebep veya beklenmeyen haller sakl\u0131 kalmak kayd\u0131yla e\u015fya ve malzemenin, i\u015fletmenin nakledildi\u011fi \u00fclkedeki faaliyetlerinin sona erdirildi\u011fi tarihten itibaren on iki ay i\u00e7erisinde T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine getirilmesi zorunludur.<\/p>\n

(2) Birinci f\u0131krada belirtilen s\u00fcre i\u00e7erisinde e\u015fyan\u0131n partiler halinde getirilmesi hakk\u0131n m\u00fckerrer kullan\u0131m\u0131 olarak de\u011ferlendirilmez.<\/p>\n

Belgeler<\/b><\/p>\n

MADDE 27 \u2013<\/b> (1) 25 inci maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen ki\u015fi taraf\u0131ndan, i\u015fyeri faaliyetleri devam ederken veya sona erdirildikten sonra a\u015fa\u011f\u0131da belirtilen belgeler ile birlikte g\u00fcmr\u00fck idaresine ba\u015fvurulmas\u0131 gerekmekte olup ba\u015fvurulan g\u00fcmr\u00fck idaresi taraf\u0131ndan i\u015flemler sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n

a) Yurt d\u0131\u015f\u0131ndan temin edilerek d\u0131\u015f temsilciliklerimizce terc\u00fcmeleri onaylanm\u0131\u015f belgeler;<\/p>\n

1) Ekonomik faaliyetin sona erdirildi\u011fine dair ilgili \u00fclke resmi makamlar\u0131ndan al\u0131nacak belge,<\/p>\n

2) \u0130\u015fletmenin son \u00fc\u00e7 y\u0131ll\u0131k kazanc\u0131 ve \u00f6denen vergilere ili\u015fkin belgeler,<\/p>\n

3) Serbest dola\u015f\u0131ma giri\u015fi istenilen makine ve sair e\u015fyan\u0131n varsa faturalar\u0131 ve i\u015fyeri demirba\u015f kay\u0131tlar\u0131na ili\u015fkin belgeler,<\/p>\n

4) Yerle\u015fim yerinin nakledildi\u011fine ili\u015fkin d\u0131\u015f temsilciliklerimizden al\u0131nacak ikamet nakil belgesi,<\/p>\n

5) Serbest dola\u015f\u0131ma giri\u015fi istenilen mallar\u0131n marka, model, seri numaras\u0131 ve kullan\u0131m ama\u00e7lar\u0131na ili\u015fkin ayr\u0131nt\u0131l\u0131 olarak d\u00fczenlenmi\u015f liste.<\/p>\n

b) T\u00fcrkiye\u2019den temin edilecek belgeler;<\/p>\n

1) \u0130\u015fyeri a\u00e7ma izin belgesi,<\/p>\n

2) Mahalli esnaf, sanatk\u00e2r, ticaret veya sanayi odas\u0131na kay\u0131t belgesi.<\/p>\n

Muafiyetin istisnas\u0131<\/b><\/p>\n

MADDE 28 \u2013<\/b> (1) A\u015fa\u011f\u0131da say\u0131lan e\u015fya muafiyet kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r:<\/p>\n

a) \u00dcretim veya hizmet end\u00fcstrisi makinesi olmayan, ta\u015f\u0131nabilir laboratuvar veya d\u0131\u015f yay\u0131n yapma birimleri gibi ula\u015f\u0131m ara\u00e7lar\u0131,<\/p>\n

b) Canl\u0131 hayvan, hayvan yemleri ile tohum ve fidanlar,<\/p>\n

c) Ham, yar\u0131 mamul veya mamul madde stoklar\u0131 ile akaryak\u0131tlar.<\/p>\n

YED\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Engellilerin Kullan\u0131m\u0131na Mahsus E\u015fya<\/strong><\/p>\n

Muafiyet ko\u015fullar\u0131<\/b><\/p>\n

MADDE 29 \u2013<\/b> (1) Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131 \u00e7er\u00e7evesinde \u00f6zel tertibatl\u0131 engelli arac\u0131n\u0131 muafiyet kapsam\u0131nda serbest dola\u015f\u0131ma sokacak ki\u015finin ortopedik engelinin bulunmas\u0131 gerekir.<\/p>\n

(2) Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda muafiyetten yararlanacak ki\u015fide el ve ayak fonksiyonlar\u0131n\u0131n tamamen yitirilmi\u015f olmas\u0131 \u015fart\u0131 aran\u0131r.<\/p>\n

(3) Engelli ki\u015finin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda ikamet etmesi halinde yerle\u015fim yerini T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine kesin olarak nakletmesi gerekir.<\/p>\n

(4) Engelli ki\u015finin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde yerle\u015fik olmas\u0131 halinde arac\u0131n T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131ndaki ger\u00e7ek veya t\u00fczel ki\u015filer taraf\u0131ndan ba\u011f\u0131\u015f yoluyla g\u00f6nderilmesi veya bedel kar\u015f\u0131l\u0131\u011f\u0131 al\u0131nm\u0131\u015f olmas\u0131 gerekir.<\/p>\n

(5) Bu b\u00f6l\u00fcm kapsam\u0131 ki\u015filerin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda ve\/veya T\u00fcrkiye\u2019de kal\u0131\u015f s\u00fcrelerini g\u00f6steren yurda giri\u015f-\u00e7\u0131k\u0131\u015f kay\u0131tlar\u0131 elektronik sistemler \u00fczerinden tespit edilir.<\/p>\n

Belgeler<\/b><\/p>\n

MADDE 30 \u2013<\/b> (1) Karar\u0131n 104 \u00fcnc\u00fc maddesi kapsam\u0131nda muafiyetten faydalanan ki\u015filerin kendileri, vasileri veya G\u00fcmr\u00fck Kanununun 225 inci maddesi \u00e7er\u00e7evesinde temsil yetkisini haiz ki\u015filer taraf\u0131ndan; ayn\u0131 maddenin ikinci f\u0131kras\u0131 kapsam\u0131ndaki \u00f6zel tertibatl\u0131 engelli arac\u0131 i\u00e7in, ara\u00e7 T\u00fcrkiye\u2019ye getirilmeden \u00f6nce, bu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen belgelerle birlikte bu Tebli\u011fin 38 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen yetkili g\u00fcmr\u00fck idaresine ba\u015fvurulur.<\/p>\n

(2) Karar\u0131n 104 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n;<\/p>\n

a) (a) bendi kapsam\u0131nda engelli ki\u015filerin bizzat kendileri veya G\u00fcmr\u00fck Kanununun 225 inci maddesi \u00e7er\u00e7evesinde temsil yetkisini haiz ki\u015filer taraf\u0131ndan serbest dola\u015f\u0131ma giri\u015f talebinde bulunulan motorlu veya motorsuz koltuk, bisiklet ve di\u011fer e\u015fya i\u00e7in;<\/p>\n

1) N\u00fcfus c\u00fczdan\u0131 \u00f6rne\u011fi,<\/p>\n

2) Ki\u015finin engelli oldu\u011funu g\u00f6steren sa\u011fl\u0131k raporu.<\/p>\n

b) (b) bendi kapsam\u0131nda serbest dola\u015f\u0131ma giren motorlu veya motorsuz koltuk, bisiklet ve di\u011fer e\u015fya i\u00e7in, ba\u011f\u0131\u015f belgesinin asl\u0131.<\/p>\n

c) (c) bendi kapsam\u0131nda serbest dola\u015f\u0131ma giren motorlu kara nakil vas\u0131talar\u0131 i\u00e7in;<\/p>\n

1) Arac\u0131n ba\u011f\u0131\u015f yoluyla gelmesi halinde; arac\u0131n ba\u011f\u0131\u015flayana ait oldu\u011funu g\u00f6steren m\u00fclkiyet belgesi ile ba\u011f\u0131\u015f belgesi,<\/p>\n

2) Arac\u0131n bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda ger\u00e7ek ki\u015fiden sat\u0131n al\u0131nmas\u0131 halinde taraflar aras\u0131nda d\u00fczenlenen sat\u0131\u015f s\u00f6zle\u015fmesi; t\u00fczel ki\u015fiden sat\u0131n al\u0131nmas\u0131 halinde fatura asl\u0131 ve her iki belgenin terc\u00fcmesi,<\/p>\n

3) Arac\u0131n Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131nca yetki verilenler taraf\u0131ndan getirilmesi halinde yetkiye ili\u015fkin yaz\u0131.<\/p>\n

(3) Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131 kapsam\u0131nda \u00f6zel tertibatl\u0131 arac\u0131 serbest dola\u015f\u0131ma giri\u015f talebinde bulunacak ki\u015filer i\u00e7in;<\/p>\n

a) Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131 ki\u015filer i\u00e7in; 26\/9\/2006 tarihli ve 26301 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan S\u00fcr\u00fcc\u00fc Adaylar\u0131 ve S\u00fcr\u00fcc\u00fclerde Aranacak Sa\u011fl\u0131k \u015eartlar\u0131 ile Muayenelerine Dair Y\u00f6netmelik esaslar\u0131 \u00e7er\u00e7evesinde engelli ki\u015fi ad\u0131na d\u00fczenlenmi\u015f \u201cS\u00fcr\u00fcc\u00fc Adaylar\u0131 ve S\u00fcr\u00fcc\u00fcler \u0130\u00e7in Sa\u011fl\u0131k Raporu\u201dnun asl\u0131 veya s\u00f6z konusu raporu d\u00fczenleyen kurum taraf\u0131ndan ya da noter taraf\u0131ndan onaylanm\u0131\u015f \u00f6rne\u011fi,<\/p>\n

1) S\u00f6z konusu raporda, \u00f6zel tertibat kod numaras\u0131 ile engelli ki\u015finin hangi s\u0131n\u0131f s\u00fcr\u00fcc\u00fc belgesi alaca\u011f\u0131n\u0131n belirtilmi\u015f olmas\u0131 gerekir.<\/p>\n

2) \u0130lgili ki\u015fi taraf\u0131ndan, ki\u015finin yurt d\u0131\u015f\u0131nda yerle\u015fik bulundu\u011fu \u00fclkenin resmi bir hastanesinden al\u0131nan rapor ibraz ediliyor ise raporun T\u00fcrk\u00e7e terc\u00fcmesinin de bulunmas\u0131 gerekir.<\/p>\n

b) Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131 ki\u015filer i\u00e7in; Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 taraf\u0131ndan sa\u011fl\u0131k kurulu raporu vermeye yetkili sa\u011fl\u0131k kurumundan al\u0131nm\u0131\u015f ki\u015finin el ve ayak fonksiyonlar\u0131n\u0131 tamamen yitirmi\u015f oldu\u011funu ve ki\u015finin rampa veya lift sistemli ara\u00e7 ile ta\u015f\u0131nabilece\u011fini g\u00f6steren sa\u011fl\u0131k kurulu raporunun asl\u0131 veya asl\u0131n\u0131n bir kamu kurumu taraf\u0131ndan ya da noter taraf\u0131ndan onaylanm\u0131\u015f \u00f6rne\u011fi,<\/p>\n

c) Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda arac\u0131 bizzat kullanacak engelli ki\u015filer i\u00e7in, engellinin kullanmaya yetkili oldu\u011fu ara\u00e7 cinsine g\u00f6re \u201cA\u201d veya \u201cB\u201d s\u0131n\u0131f\u0131 s\u00fcr\u00fcc\u00fc belgesi,<\/p>\n

\u00e7) Yurt d\u0131\u015f\u0131nda ikamet eden engelli ki\u015filer i\u00e7in; ikametin T\u00fcrkiye\u2019ye nakledildi\u011fine ili\u015fkin d\u0131\u015f temsilciliklerimizden al\u0131nacak ikamet nakil belgesi ile yerle\u015fim yeri naklinden \u00f6nce sat\u0131n al\u0131nan arac\u0131n m\u00fclkiyetinin kendisine ait oldu\u011funu g\u00f6steren m\u00fclkiyet belgesi,<\/p>\n

d) Yerle\u015fim yeri T\u00fcrkiye\u2019de bulunan engelli \u015fahsa;<\/p>\n

1) Yurt d\u0131\u015f\u0131ndan ba\u011f\u0131\u015f yap\u0131lmas\u0131 halinde; arac\u0131n ba\u011f\u0131\u015flayana ait oldu\u011funu g\u00f6steren m\u00fclkiyet belgesi ile ba\u011f\u0131\u015f belgesi,<\/p>\n

2) Arac\u0131n yurt d\u0131\u015f\u0131ndan bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda ger\u00e7ek ki\u015fi taraf\u0131ndan sat\u0131lmas\u0131 halinde taraflar aras\u0131nda d\u00fczenlenen sat\u0131\u015f s\u00f6zle\u015fmesi; t\u00fczel ki\u015fi taraf\u0131ndan sat\u0131lmas\u0131 halinde fatura asl\u0131 ve her iki belgenin T\u00fcrk\u00e7e terc\u00fcmesi,<\/p>\n

e) Araca tak\u0131lan \u00f6zel tertibata ili\u015fkin fatura,<\/p>\n

f) N\u00fcfus c\u00fczdan\u0131 \u00f6rne\u011fi,<\/p>\n

g) Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131ndaki ara\u00e7lar i\u00e7in engelli ki\u015finin hukuki tasarruf ehliyetini haiz olmamas\u0131 halinde vasilik belgesi,<\/p>\n

\u011f) Engelli ki\u015finin yerle\u015fim yerinin T\u00fcrkiye\u2019de bulunmas\u0131 halinde vukuatl\u0131 n\u00fcfus kay\u0131t \u00f6rne\u011fi.<\/p>\n

(4) Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131 kapsam\u0131nda \u00f6zel tertibatl\u0131 arac\u0131n verasete konu olmas\u0131 halinde;<\/p>\n

a) Veraset ilam\u0131,<\/p>\n

b) Birden fazla varis bulunmas\u0131 halinde T\u00fcrkiye\u2019de bulunan di\u011fer miras\u00e7\u0131lar i\u00e7in noter tasdikli feragat mukavelesi.<\/p>\n

Engelli ki\u015fiye ili\u015fkin yap\u0131lacak tespitler<\/b><\/p>\n

MADDE 31 \u2013<\/b> (1) Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131 kapsam\u0131 arac\u0131n serbest dola\u015f\u0131ma giri\u015fi talebi, G\u00fcmr\u00fck ve Ticaret B\u00f6lge M\u00fcd\u00fcr\u00fc veya yetki verece\u011fi B\u00f6lge M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131 ba\u015fkanl\u0131\u011f\u0131nda, G\u00fcmr\u00fck M\u00fcd\u00fcr\u00fc ve\/veya M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131, bir muayene memuru ile Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131n\u0131 temsilen ortopedi ve travmatoloji uzman\u0131 bir doktordan olu\u015fan komisyon taraf\u0131ndan de\u011ferlendirilerek karara ba\u011flan\u0131r. S\u00f6z konusu komisyon yetkili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnde her ay\u0131n ilk sal\u0131 g\u00fcn\u00fc toplan\u0131r.<\/p>\n

(2) Komisyonun toplanaca\u011f\u0131 g\u00fcn engelli ki\u015fi de g\u00fcmr\u00fck idaresinde haz\u0131r bulunur. Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131 ki\u015filerin komisyona kat\u0131lmas\u0131 zorunlu olmay\u0131p vekalet verece\u011fi ba\u015fka bir ki\u015fi ya da varsa vasisinin temsilci olarak komisyona kat\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

(3) \u00d6zel tertibatl\u0131 arac\u0131n serbest dola\u015f\u0131ma giri\u015fine ili\u015fkin olumlu karar\u0131n Komisyon taraf\u0131ndan oybirli\u011fi ile verilmesi gerekir.<\/p>\n

(4) Komisyon karar\u0131, yetkili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce d\u00fczenlenen \u201cKomisyon Karar Belgesi\u201dnde (Ek-3) belirtilir. Karar\u0131n olumlu olmas\u0131 halinde karar belgesinin ge\u00e7erlilik s\u00fcresi d\u00fczenlendi\u011fi tarihten itibaren alt\u0131 ayd\u0131r.<\/p>\n

(5) \u00d6zel tertibatl\u0131 arac\u0131n, veraset yoluyla intikali sonras\u0131nda, arac\u0131n varis taraf\u0131ndan engelli olan ba\u015fka bir ki\u015fiye devri halinde arac\u0131 devralan engelli ki\u015finin, Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131 kapsam\u0131nda muafen ara\u00e7 ithal edebilecek olan engelli ki\u015fi i\u00e7in aran\u0131lan \u015fartlar\u0131 ta\u015f\u0131mas\u0131 ve gerekli i\u015flemleri tamamlamas\u0131 gerekmektedir.<\/p>\n

Araca ili\u015fkin \u015fartlar<\/b><\/p>\n

MADDE 32 \u2013<\/b> (1) Yetkili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnde toplanan komisyonca engelli ki\u015fi taraf\u0131ndan serbest dola\u015f\u0131ma giri\u015f talebinde bulunulacak ara\u00e7ta, ibraz edilen sa\u011fl\u0131k raporu ve ki\u015finin durumu dikkate al\u0131narak, arac\u0131n s\u00fcr\u00fc\u015f g\u00fcvenli\u011fini sa\u011flayacak \u015fekilde, engelin gerektirdi\u011fi \u00f6zel tertibat belirlenir.<\/p>\n

(2) \u00d6zel tertibatl\u0131 arac\u0131n serbest dola\u015f\u0131ma giri\u015f i\u015flemlerinin yap\u0131laca\u011f\u0131 g\u00fcmr\u00fck idaresine sunuldu\u011fu tarih itibar\u0131yla, model y\u0131l\u0131 dahil, \u00fc\u00e7 y\u0131ldan eski olmamas\u0131 gerekmektedir.<\/p>\n

(3) Karar\u0131n 104 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla, sadece otomatik vitesli olan arac\u0131n, Karar\u0131n 104 \u00fcnc\u00fc maddesi kapsam\u0131nda serbest dola\u015f\u0131ma giri\u015fi m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

Serbest dola\u015f\u0131ma giri\u015f i\u015flemleri<\/b><\/p>\n

MADDE 33 \u2013<\/b> (1) Karar\u0131n 104 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131 kapsam\u0131 ara\u00e7 tertibatland\u0131r\u0131lm\u0131\u015f olarak giri\u015f g\u00fcmr\u00fck idaresine sunulur ve s\u00f6z konusu g\u00fcmr\u00fck idaresinde arac\u0131n 1 no.lu Ta\u015f\u0131t Takip Program\u0131n\u0131n \u201c\u00f6z\u00fcrl\u00fc ara\u00e7\u201d se\u00e7ene\u011fine kaydettirilmesi gerekir.<\/p>\n

\u00a0(2) \u00d6zel tertibatl\u0131 ara\u00e7, komisyon karar belgesinin ge\u00e7erlilik s\u00fcresi i\u00e7erisinde 30 uncu maddede belirtilen belgelerle birlikte s\u00f6z konusu komisyon karar belgesini d\u00fczenleyen yetkili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne teslim edilir.<\/p>\n

(3) G\u00fcmr\u00fck M\u00fcd\u00fcr\u00fc veya yetkilendirece\u011fi G\u00fcmr\u00fck M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131 ba\u015fkanl\u0131\u011f\u0131nda iki muayene memurundan olu\u015fan bir heyet taraf\u0131ndan arac\u0131n s\u00f6z konusu komisyon karar belgesine uygunlu\u011funun tespit edilmesi halinde serbest dola\u015f\u0131ma giri\u015fine izin verilir.<\/p>\n

(4) G\u00fcmr\u00fck idaresince, serbest dola\u015f\u0131ma giri\u015f i\u015flemi tamamlanan Karar\u0131n 104 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendindeki \u00f6zel tertibatl\u0131 ara\u00e7 i\u00e7in d\u00fczenlenecek trafik \u015fahadetnamesine Ek-2\u2019de; ikinci f\u0131kras\u0131n\u0131n (a) bendindeki \u00f6zel tertibatl\u0131 ara\u00e7 i\u00e7in Ek-4\u2019te; ikinci f\u0131kras\u0131n\u0131n (b) bendindeki bizzat engelli ki\u015fi taraf\u0131ndan kullan\u0131lmayan ara\u00e7 i\u00e7in d\u00fczenlenecek trafik \u015fahadetnamesine Ek-5\u2019te; bu arac\u0131n verasete konu olmas\u0131 halinde ise ara\u00e7 i\u00e7in varis ad\u0131na d\u00fczenlenecek olan trafik \u015fahadetnamesine Ek-6\u2019da yer alan \u015ferh konularak ilgili trafik tescil idaresine g\u00f6nderilir.<\/p>\n

Arac\u0131n sat\u0131\u015f ve devrine ili\u015fkin h\u00fck\u00fcmler<\/b><\/p>\n

MADDE 34 \u2013<\/b> (1) Bu b\u00f6l\u00fcm kapsam\u0131 \u00f6zel tertibatl\u0131 arac\u0131n devredilmesi veya sat\u0131lmas\u0131 halinde a\u015fa\u011f\u0131da yer alan hususlar dikkate al\u0131n\u0131r.<\/p>\n

a) Engelli ki\u015fi taraf\u0131ndan, ba\u015fka bir engelli ki\u015fiye herhangi bir s\u00fcre k\u0131s\u0131t\u0131 bulunmaks\u0131z\u0131n ve g\u00fcmr\u00fck vergileri tahsil edilmeksizin arac\u0131n devri m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

b) Engelli ki\u015fi taraf\u0131ndan, engelli olmayan ba\u015fka bir ki\u015fiye arac\u0131n serbest dola\u015f\u0131ma girdi\u011fi tarihten itibaren, \u00fc\u00e7 y\u0131l ge\u00e7meden arac\u0131n sat\u0131\u015f\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

c) Serbest dola\u015f\u0131ma girdi\u011fi tarihten itibaren \u00fc\u00e7 ila on y\u0131l aras\u0131nda engelli olmayan ba\u015fka bir ki\u015fiye arac\u0131n sat\u0131\u015f\u0131nda g\u00fcmr\u00fck vergileri tahsil edilir. On y\u0131l sonras\u0131nda, s\u00f6z konusu ara\u00e7lar\u0131n sat\u0131\u015f\u0131nda g\u00fcmr\u00fck vergileri aranmaz.<\/p>\n

\u00e7) Engelli ki\u015finin vefat\u0131 halinde,<\/p>\n

1) Arac\u0131n varise intikalinde g\u00fcmr\u00fck vergileri aranmaz. Varislerin, kendi adlar\u0131na yeni bir trafik \u015fahadetnamesi d\u00fczenlenmesini teminen veraset ilam\u0131 tarihinden itibaren alt\u0131 ay i\u00e7inde yetkili g\u00fcmr\u00fck idaresine ba\u015fvurmas\u0131 gerekmektedir.<\/p>\n

2) Varis taraf\u0131ndan, engelli veya engelli olmayan ba\u015fka bir ki\u015fiye herhangi bir s\u00fcre k\u0131s\u0131t\u0131 bulunmaks\u0131z\u0131n arac\u0131n devri veya sat\u0131\u015f\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

3) Varis taraf\u0131ndan engelli olan ba\u015fka bir ki\u015fiye arac\u0131n devrinde g\u00fcmr\u00fck vergileri aranmaz. Arac\u0131n serbest dola\u015f\u0131ma girdi\u011fi tarihten itibaren be\u015f y\u0131l i\u00e7erisinde engelli olmayan ba\u015fka bir ki\u015fiye sat\u0131\u015f\u0131nda ise g\u00fcmr\u00fck vergileri tahsil edilir. Be\u015f y\u0131l sonras\u0131nda s\u00f6z konusu ara\u00e7lar\u0131n sat\u0131\u015f\u0131nda g\u00fcmr\u00fck vergileri aranmaz.<\/p>\n

4) Varise intikal etmi\u015f engelli arac\u0131n\u0131n, varis taraf\u0131ndan engelli olan bir ki\u015fiye devrinden sonra, bu engelli ki\u015fi taraf\u0131ndan arac\u0131n engelli olmayan ba\u015fka bir ki\u015fiye sat\u0131\u015f\u0131nda, arac\u0131n serbest dola\u015f\u0131ma girdi\u011fi tarihten itibaren 10 y\u0131ll\u0131k s\u00fcre dolmu\u015f ise g\u00fcmr\u00fck vergileri aranmaz.<\/p>\n

SEK\u0130Z\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Kriz Hallerinde Zarar G\u00f6renlere G\u00f6nderilen E\u015fya<\/strong><\/p>\n

Ki\u015filer<\/b><\/p>\n

MADDE 35 \u2013<\/b> (1) Yurt d\u0131\u015f\u0131nda bulunan ger\u00e7ek ve t\u00fczel ki\u015filer ile resmi kurulu\u015flar taraf\u0131ndan ba\u011f\u0131\u015flanan Karar\u0131n 105 inci maddesinde belirtilen e\u015fyan\u0131n, yaln\u0131zca kamu kurum ve kurulu\u015flar\u0131 ile Bakanlar Kurulunca vergi muafiyeti tan\u0131nan vak\u0131flar ve kamu yarar\u0131na \u00e7al\u0131\u015fan dernekler taraf\u0131ndan serbest dola\u015f\u0131ma giri\u015fine izin verilir.<\/p>\n

E\u015fyaya ili\u015fkin g\u00fcmr\u00fck i\u015flemleri<\/b><\/p>\n

MADDE 36 \u2013<\/b> (1) Kriz hali nedeniyle, kriz halinden etkilenen b\u00f6lgeye yurt d\u0131\u015f\u0131ndan insani ama\u00e7la g\u00f6nderilen temel ihtiya\u00e7 maddeleri ile di\u011fer e\u015fya i\u00e7in g\u00fcmr\u00fck mevzuat\u0131n\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fekilde kon\u015fimento veya ta\u015f\u0131ma belgesi ibraz\u0131 aran\u0131r. Temel ihtiya\u00e7 maddesini ve di\u011fer e\u015fyay\u0131 kabul eden kurulu\u015f taraf\u0131ndan Ek-7\u2019ye uygun olarak d\u00fczenlenecek e\u015fya listesi g\u00fcmr\u00fck idaresine sunulur ve buna g\u00f6re g\u00fcmr\u00fck i\u015flemleri tamamlan\u0131r.<\/p>\n

(2) Kamu kurum ve kurulu\u015flar\u0131na teslim edilen yard\u0131m malzemeleri i\u00e7in mevcut belgelere istinaden i\u015flemler tamamlan\u0131r.<\/p>\n

G\u0131da maddeleri ve sa\u011fl\u0131k malzemelerinin denetimi<\/b><\/p>\n

MADDE 37 \u2013<\/b> (1) Kriz b\u00f6lgesine yard\u0131m amac\u0131yla g\u00f6nderilen g\u0131da maddeleri ile ila\u00e7, ilk yard\u0131m malzemesi vb. sa\u011fl\u0131k malzemeleri i\u00e7in g\u00f6nderildi\u011fi \u00fclkeden veya \u00fclkemizde ilgili Bakanl\u0131ktan al\u0131nacak insan, hayvan, bitki ve \u00e7evre sa\u011fl\u0131\u011f\u0131 y\u00f6n\u00fcnden g\u00fcvenli oldu\u011funu g\u00f6steren belge, g\u00fcmr\u00fck idaresine sunulur.<\/p>\n

DOKUZUNCU B\u00d6L\u00dcM<\/strong><\/p>\n

Ortak H\u00fck\u00fcmler<\/strong><\/p>\n

Yetkili g\u00fcmr\u00fck idareleri<\/b><\/p>\n

MADDE 38 \u2013<\/b> (1) Nakil vas\u0131talar\u0131n\u0131n serbest dola\u015f\u0131ma giri\u015f i\u015flemlerinde;<\/p>\n

a) \u0130kinci b\u00f6l\u00fcm kapsam\u0131 ara\u00e7lar i\u00e7in, Ye\u015filk\u00f6y G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Gebze G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc, \u0130zmir Yolcu Salonu G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc ve Ankara Gar G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc yetkilidir.<\/p>\n

b) 6375 say\u0131l\u0131 Kanun ile onaylanan \u201dKuzey Atlantik Anla\u015fmas\u0131na Taraf Devletler Aras\u0131nda Kuvvetlerin Stat\u00fcs\u00fcne Dair S\u00f6zle\u015fme\u201d (NATO\/SOFA) ile 6427 say\u0131l\u0131 Kanunla onaylanan, T\u00fcrkiye Cumhuriyeti ile Amerika Birle\u015fik Devletleri aras\u0131nda \u201cKuzey Atlantik Anla\u015fmas\u0131na Taraf Devletler Aras\u0131nda Kuvvetlerin Stat\u00fcs\u00fcne Dair S\u00f6zle\u015fmenin Tatbikine M\u00fcteallik Anla\u015fma\u201d kapsam\u0131nda ABD personeli ad\u0131na gelen nakil vas\u0131talar\u0131n\u0131n serbest dola\u015f\u0131ma giri\u015f i\u015flemlerinde \u0130ncirlik G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc de yetkilidir.<\/p>\n

(2) Be\u015finci b\u00f6l\u00fcm kapsam\u0131 kurtarma ve cenaze ara\u00e7lar\u0131n\u0131n serbest dola\u015f\u0131ma giri\u015f i\u015flemlerinde Ankara Gar G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc yetkilidir.<\/p>\n

(3) Yedinci b\u00f6l\u00fcm kapsam\u0131 \u00f6zel tertibatl\u0131 engelli ara\u00e7lar\u0131n\u0131n serbest dola\u015f\u0131ma giri\u015f i\u015flemlerinde Ye\u015filk\u00f6y G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Gebze G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc, \u0130zmir Yolcu Salonu G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Ankara Gar G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Malatya G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Rize G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc ve Mersin G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc yetkilidir.<\/p>\n

(4) Birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kra h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla, bu Tebli\u011f kapsam\u0131 di\u011fer e\u015fyan\u0131n serbest dola\u015f\u0131ma giri\u015f i\u015flemleri herhangi bir yetkili g\u00fcmr\u00fck idaresinden yap\u0131labilir.<\/p>\n

(5) G\u00fcmr\u00fck Kanununun 167 nci maddesi kapsam\u0131 nakil vas\u0131talar\u0131n\u0131n muafiyetten faydalanmayan ki\u015filere devri veya sat\u0131\u015f\u0131 halinde serbest dola\u015f\u0131ma giri\u015f i\u015flemleri birinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131krada ge\u00e7en g\u00fcmr\u00fck idarelerinden yap\u0131l\u0131r.<\/p>\n

Beyan ve sorumluluk<\/b><\/p>\n

MADDE 39 \u2013<\/b> (1)\u00a0 7\/10\/2009 tarihli ve 27369 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 172 nci maddesi h\u00fck\u00fcmlerine g\u00f6re s\u00f6zl\u00fc beyan formu kullan\u0131l\u0131r. Ev e\u015fyas\u0131 ve araca ili\u015fkin verilerin zaman ge\u00e7irmeksizin sisteme giri\u015f yap\u0131lmas\u0131n\u0131n temininden ilgili idare amirleri sorumludur.<\/p>\n

Yetki ve s\u00fcre uzat\u0131m\u0131<\/b><\/p>\n

MADDE 40 \u2013<\/b> (1) Kararda ve bu Tebli\u011fde belirtilen di\u011fer s\u00fcrelerin a\u015f\u0131lmas\u0131 halinde, Karar\u0131n 111 inci maddesinde say\u0131lan m\u00fccbir sebep ve beklenmeyen haller olup olmad\u0131\u011f\u0131n\u0131 de\u011ferlendirmeye ve bu durumun gerekti\u011finde belgelendirilmesi halinde, bir defayla s\u0131n\u0131rl\u0131 olmak \u00fczere s\u00f6z konusu s\u00fcrelerin yar\u0131s\u0131na kadar; Karar\u0131n 58 inci maddesi ile tespit edilen yolcu i\u015flemlerine ili\u015fkin s\u00fcrelerin en fazla alt\u0131 aya kadar uzat\u0131m\u0131na karar vermeye ilgili G\u00fcmr\u00fck ve Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fckleri yetkilidir.<\/p>\n

(2) Bu Tebli\u011f kapsam\u0131ndaki \u00f6zel ve zaruri durumlar\u0131 de\u011ferlendirerek sonu\u00e7land\u0131rmaya ilgili G\u00fcmr\u00fck ve Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fckleri yetkilidir.<\/p>\n

Yasaklama, k\u0131s\u0131tlama ve yapt\u0131r\u0131mlar<\/b><\/p>\n

MADDE 41 \u2013<\/b> (1) Bu Tebli\u011f kapsam\u0131 e\u015fyan\u0131n kar\u015f\u0131l\u0131kl\u0131 veya kar\u015f\u0131l\u0131ks\u0131z olarak g\u00fcmr\u00fck idaresinden izin al\u0131nmaks\u0131z\u0131n muafiyetten faydalanmayan ki\u015fi, kurum ve kurulu\u015flara \u00f6d\u00fcn\u00e7 verilmesi, teminat olarak g\u00f6sterilmesi, kiralanmas\u0131, devri, sat\u0131\u015f\u0131 veya muafiyet amac\u0131n\u0131n d\u0131\u015f\u0131nda kullan\u0131lmas\u0131 yasakt\u0131r. S\u00f6z konusu yasa\u011f\u0131n uygulanmas\u0131nda Karar\u0131n 107 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen s\u00fcreler esas al\u0131n\u0131r.<\/p>\n

(2) Muafiyetten faydalanmayan ki\u015fi, kurum ve kurulu\u015flara izin al\u0131nmaks\u0131z\u0131n bedelli veya bedelsiz olarak \u00f6d\u00fcn\u00e7 verilen, teminat olarak g\u00f6sterilen, kiralanan, devredilen, sat\u0131lan veya muafiyet amac\u0131 d\u0131\u015f\u0131nda kullan\u0131lan e\u015fyan\u0131n g\u00fcmr\u00fck vergileri G\u00fcmr\u00fck Kanununun 181 ila 194 \u00fcnc\u00fc maddelerindeki esaslara g\u00f6re tahsil olunur ve gerekmesi halinde 21\/3\/2007 tarihli ve 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131k Kanunu, 26\/9\/2004 tarihli ve 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu ve varsa di\u011fer kanun h\u00fck\u00fcmlerine g\u00f6re i\u015flem yap\u0131l\u0131r.<\/p>\n

(3) Yedinci b\u00f6l\u00fcm kapsam\u0131 ara\u00e7lara ili\u015fkin a\u015fa\u011f\u0131da yer alan hususlar dikkate al\u0131n\u0131r.<\/p>\n

a) Yedinci b\u00f6l\u00fcm kapsam\u0131 ger\u00e7ek ki\u015filerin tekrar ayn\u0131 muafiyetten faydalanmalar\u0131, adlar\u0131na kay\u0131tl\u0131 olan \u00f6zel tertibatl\u0131 arac\u0131 satm\u0131\u015f veya ba\u015fka bir engelli ki\u015fiye devretmi\u015f olmalar\u0131 halinde m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

b) Bu arac\u0131n ba\u015fka bir engelli ki\u015fiye veraset de dahil olmak \u00fczere devrinde, ara\u00e7 yetkili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne teslim edilir ve devralacak ki\u015finin engeline uygun varsa tertibat de\u011fi\u015fikli\u011fi an\u0131lan g\u00fcmr\u00fck idaresinin g\u00f6zetiminde yap\u0131l\u0131r.<\/p>\n

(4) Tebli\u011f kapsam\u0131 e\u015fyan\u0131n cebri icra veya hacze konu olmas\u0131 durumunda,\u00a0 e\u015fyaya ait g\u00fcmr\u00fck vergileri e\u015fyay\u0131 devralan ki\u015fiden tahsil edilir.<\/p>\n

(5) Bu Tebli\u011f h\u00fck\u00fcmlerine g\u00f6re yap\u0131lacak serbest dola\u015f\u0131ma giri\u015f i\u015flemlerinde ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ibraz edilen belgelerin ger\u00e7e\u011fe ayk\u0131r\u0131 oldu\u011funun anla\u015f\u0131lmas\u0131 halinde; idari soru\u015fturmay\u0131 gerektiren durumlar hari\u00e7, ilgililer hakk\u0131nda cezai takibatta bulunulmas\u0131n\u0131 teminen ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fckleri taraf\u0131ndan en yak\u0131n yetkili Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131na su\u00e7 duyurusunda bulunulur.<\/p>\n

Yetki<\/b><\/p>\n

MADDE 42 \u2013<\/b> (1) Bu Tebli\u011fde yer almayan hususlar\u0131 inceleyip sonu\u00e7land\u0131rmaya G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 (G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) yetkilidir.<\/p>\n

Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan mevzuat<\/b><\/p>\n

MADDE 43 \u2013<\/b> (1) 6\/7\/2011 tarihli ve 27986 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fck Muafiyeti Tebli\u011fi (S\u0131ra No: 1) y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Yetkili g\u00fcmr\u00fck idarelerine ili\u015fkin ge\u00e7i\u015f h\u00fckm\u00fc<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 1 \u2013<\/b> (1) Bu Tebli\u011fin 38 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girene kadar s\u00f6z konusu f\u0131kra kapsam\u0131ndaki idari i\u015flemler, Ankara Gar G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan yerine getirilir.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n

MADDE 44 \u2013<\/b> (1)\u00a0 Bu Tebli\u011fin 38 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 yay\u0131mland\u0131\u011f\u0131 tarihten 60 g\u00fcn sonra, di\u011fer maddeleri yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/b><\/p>\n

MADDE 45 \u2013<\/b> (1) Bu Tebli\u011f h\u00fck\u00fcmlerini G\u00fcmr\u00fck ve Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\u00a0Ekleri i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

G\u00fcmr\u00fck Muafiyeti Tebli\u011fi 2 06 Haziran 2017 Tarihli Resmi Gazete Say\u0131:\u00a030088 G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan: B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7, Kapsam, Dayanak ve Ta..  <\/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-10799","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/10799","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=10799"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/10799\/revisions"}],"predecessor-version":[{"id":10800,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/10799\/revisions\/10800"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=10799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=10799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=10799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}