

{"id":12739,"date":"2018-11-02T08:36:16","date_gmt":"2018-11-02T08:36:16","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=12739"},"modified":"2018-11-02T08:36:16","modified_gmt":"2018-11-02T08:36:16","slug":"492-sayili-harclar-kanununa-bagli-4-sayili-tarifenin-i-tapu-islemleri-baslikli-bolumunun-20-a-fikrasi-3065-sayili-katma-deger-vergisi-kanununun-28-inci-ve-29-uncu-maddeleri-ile-47","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2018\/11\/492-sayili-harclar-kanununa-bagli-4-sayili-tarifenin-i-tapu-islemleri-baslikli-bolumunun-20-a-fikrasi-3065-sayili-katma-deger-vergisi-kanununun-28-inci-ve-29-uncu-maddeleri-ile-47\/","title":{"rendered":"492 Say\u0131l\u0131 Har\u00e7lar Kanununa Ba\u011fl\u0131 (4) Say\u0131l\u0131 Tarifenin \u201cI-Tapu \u0130\u015flemleri\u201d Ba\u015fl\u0131kl\u0131 B\u00f6l\u00fcm\u00fcn\u00fcn 20\/a F\u0131kras\u0131, 3065 Say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 28 inci ve 29 uncu Maddeleri ile 4760 Say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 12 nci Maddesi Gere\u011fince Karar Verilmesi Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 287)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2018\/08\/tek-hazine-kurumlar-hesabi-kapsamina-alinacak-kamu-idareleri-ve-hesaplarin-belirlenmesi-hakkinda-karar-karar-sayisi-17\/cumhurbaskanligi-cb\/\" rel=\"attachment wp-att-12457\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-12457\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2018\/08\/cumhurbaskanligi-cb.png\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na; 492 say\u0131l\u0131 Har\u00e7lar Kanununa ba\u011fl\u0131 (4) say\u0131l\u0131 tarifenin \u201cI-Tapu \u0130\u015flemleri\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 20\/a f\u0131kras\u0131, 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 28 inci ve 29 uncu maddeleri ile 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 12 nci maddesi gere\u011fince karar verilmi\u015ftir.<\/p>\n<p><!--more--><\/p>\n<p>31 Ekim 2018 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131:\u00a030581<b> (M\u00fckerrer)<\/b><\/p>\n<p><strong>Karar Say\u0131s\u0131: 287<\/strong><br \/>\nEkli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na; <strong><a href=\"http:\/\/www.alomaliye.com\/2000\/01\/02\/harclar-kanunu-492-sayili-kanun\/\">492 say\u0131l\u0131 Har\u00e7lar Kanununa<\/a><\/strong> ba\u011fl\u0131 (4) say\u0131l\u0131 tarifenin \u201cI-Tapu \u0130\u015flemleri\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 20\/a f\u0131kras\u0131, <strong><a href=\"http:\/\/www.alomaliye.com\/2015\/01\/02\/katma-deger-vergisi-kanunu-3065-sayili-kanun\/\">3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun<\/a><\/strong> 28 inci ve 29 uncu maddeleri ile <strong><a href=\"http:\/\/www.alomaliye.com\/2002\/06\/12\/ozel-tuketim-vergisi-kanunu-otv-4760-sayili-kanun\/\">4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun<\/a><\/strong> 12 nci maddesi gere\u011fince karar verilmi\u015ftir.<\/p>\n<p>31 Ekim 2018<\/p>\n<p>Recep Tayyip ERDO\u011eAN<\/p>\n<p>CUMHURBA\u015eKANI<\/p>\n<p><strong>31\/10\/2018 TAR\u0130HL\u0130 VE 287 SAYILI CUMHURBA\u015eKANI KARARININ EK\u0130 KARAR<\/strong><\/p>\n<p><strong>MADDE 1<\/strong>\u2013 (1) 30\/4\/2018 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2018\/05\/05\/bkk-2018-11674\/\">2018\/11674 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131<\/a><\/strong>n\u0131n eki Karar\u0131n 5 inci maddesinde yer alan \u201c31\/10\/2018\u201d ibaresi \u201c31 \/12\/2018\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir,<\/p>\n<p><strong>MADDE 2<\/strong>\u2013 (1) 24\/12\/2007 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2007\/12\/30\/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-karar-bkk-200713033\/\">2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131<\/a><\/strong> ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar\u0131n ge\u00e7ici 3 \u00fcnc\u00fc maddesinde yer alan \u201c31\/10\/2018\u201d ibaresi \u201c31\/12\/2018\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 3<\/strong>\u2013 (1) 31\/12\/2018 tarihine kadar (bu tarih d\u00e2hil) uygulanmak \u00fczere, ekli (1) say\u0131l\u0131 cetvelde yer alan mallar\u0131n teslimlerinde katma de\u011fer vergisi oran\u0131 %8 olarak belirlenmi\u015ftir.<\/p>\n<p>(2) M\u00fckelleflerin, indirimli orana tabi i\u015flemlerine ait iade hesab\u0131na, bu madde kapsam\u0131nda teslim ettikleri mallar nedeniyle y\u00fcklendikleri vergiler d\u00e2hil edilmez.<\/p>\n<p><strong>MADDE 4<\/strong>\u2013 (1) 31\/12\/2018 tarihine kadar (bu tarih d\u00e2hil) uygulanmak \u00fczere; 25\/12\/2017 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2017\/12\/31\/2018-turk-gumruk-tarife-cetveli\/\">2017\/11170 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131<\/a><\/strong> ile y\u00fcr\u00fcrl\u00fc\u011fe konulan \u0130statistik Pozisyonlar\u0131na B\u00f6l\u00fcnm\u00fc\u015f T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin; 8701.20, 87.02, 87.04, 87.05 g\u00fcmr\u00fck tarife istatistik pozisyon numaralar\u0131nda yer alan mallar\u0131n katma de\u011fer vergisi oran\u0131 %1 olarak belirlenmi\u015ftir.<\/p>\n<p>(2) M\u00fckelleflerin, indirimli orana tabi i\u015flemlerine ait iade hesab\u0131na, bu madde kapsam\u0131nda teslim ettikleri mallar nedeniyle y\u00fcklendikleri vergiler d\u00e2hil edilmez.<\/p>\n<p><strong>MADDE 5<\/strong>\u2013 (1) 31\/12\/2018 tarihine kadar (bu tarih d\u00e2hil) uygulanmak \u00fczere, 6\/6\/2002 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2002\/06\/12\/ozel-tuketim-vergisi-kanunu-otv-4760-sayili-kanun\/\">4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa<\/a><\/strong> ekli (II) say\u0131l\u0131 listedeki 87.03 G.T.\u0130.P. numaral\u0131 mallar\u0131n vergi oranlar\u0131 ekli (2) say\u0131l\u0131 cetvelde yer ald\u0131\u011f\u0131 \u015fekilde belirlenmi\u015ftir.<\/p>\n<p><strong>MADDE 6<\/strong>\u2013 (1) 31\/12\/2018 tarihine kadar (bu tarih d\u00e2hil) uygulanmak \u00fczere, 4760 say\u0131l\u0131 Kanuna ekli (IV) say\u0131l\u0131 listede yer alan mallardan ekli (3) say\u0131l\u0131 cetvelde yer alanlar\u0131n \u00f6zel t\u00fcketim vergisi oranlar\u0131 %0 (s\u0131f\u0131r) olarak belirlenmi\u015ftir.<\/p>\n<p><strong>MADDE 7<\/strong>\u2013 (1) Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 8<\/strong>\u2013 (1) Bu Karar h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<div class=\"mom-e3lanat-wrap  \">\n<div class=\"mom-e3lanat \">\n<div class=\"mom-e3lanat-inner\">\n<div class=\"mom-e3lan\" data-id=\"72847\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>1 SAYILI CETVEL<\/strong><\/p>\n<p><strong>(25\/12\/2017 tarihli ve 2017\/11170 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan \u0130statistik Pozisyonlar\u0131na B\u00f6l\u00fcnm\u00fc\u015f T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin a\u015fa\u011f\u0131da g\u00fcmr\u00fck tarife istatistik pozisyon numaralar\u0131nda yer alan mallar)<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"90\"><strong>G.T.\u0130.P.<\/strong><\/p>\n<p><strong>Numaras\u0131<\/strong><\/p>\n<\/td>\n<td width=\"363\"><strong>E\u015fyan\u0131n Tan\u0131m\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9401.30<\/strong><\/td>\n<td width=\"363\">Y\u00fcksekli\u011fi ayarlanabilen oturmaya mahsus d\u00f6ner koltuk ve sandalyeler<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9401.40.00.00.00<\/strong><\/td>\n<td width=\"363\">Yatak haline getirilebilen oturmaya mahsus mobilyalar (kamp veya bah\u00e7ede kullan\u0131lanlar hari\u00e7)<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9401.52.00.00.00<\/strong><\/td>\n<td width=\"363\">Bambudan<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9401.53.00.00.00<\/strong><\/td>\n<td width=\"363\">Hintkam\u0131\u015f\u0131ndan<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9401.59.00.00.00<\/strong><\/td>\n<td width=\"363\">Di\u011ferleri (Kam\u0131\u015f, sepet\u00e7i s\u00f6\u011f\u00fcd\u00fc, bambu veya benzeri maddelerden oturmaya mahsus mobilyalar)<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9401.61<\/strong><\/td>\n<td width=\"363\">\u0130\u00e7leri doldurulmu\u015f, kaplanm\u0131\u015f olanlar<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9401.69<\/strong><\/td>\n<td width=\"363\">Di\u011ferleri (Ah\u015fap iskeletli oturmaya mahsus di\u011fer mobilyalar)<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9401.71<\/strong><\/td>\n<td width=\"363\">\u0130\u00e7leri doldurulmu\u015f, kaplanm\u0131\u015f olanlar (Metal iskeletli oturmaya mahsus di\u011fer mobilyalar)<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9401.79<\/strong><\/td>\n<td width=\"363\">Di\u011ferleri (Metal iskeletli oturmaya mahsus di\u011fer mobilyalar)\u00a0https:\/\/goo.gl\/RkqgJX<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9401.80<\/strong><\/td>\n<td width=\"363\">Oturmaya mahsus di\u011fer mobilyalar<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9402.10.00.00.19<\/strong><\/td>\n<td width=\"363\">Di\u011ferleri (Berber koltuklar\u0131 veya benzeri koltuklar)<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9403.10<\/strong><\/td>\n<td width=\"363\">B\u00fcrolarda kullan\u0131lan t\u00fcrden metal mobilyalar<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9403.20<\/strong><\/td>\n<td width=\"363\">Metalden di\u011fer mobilyalar<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9403.30<\/strong><\/td>\n<td width=\"363\">B\u00fcrolarda kullan\u0131lan t\u00fcrden ah\u015fap mobilyalar<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9403.40<\/strong><\/td>\n<td width=\"363\">Mutfaklarda kullan\u0131lan t\u00fcrden ah\u015fap mobilyalar<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9403.50<\/strong><\/td>\n<td width=\"363\">Yatak odalar\u0131nda kullan\u0131lan t\u00fcrden ah\u015fap mobilyalar<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9403.60<\/strong><\/td>\n<td width=\"363\">Di\u011fer ah\u015fap mobilyalar<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9403.70<\/strong><\/td>\n<td width=\"363\">Plastik maddelerden mobilyalar<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9403.82.00.00.00<\/strong><\/td>\n<td width=\"363\">Bambudan olanlar\u00a0https:\/\/goo.gl\/RkqgJX<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9403.83.00.00.00<\/strong><\/td>\n<td width=\"363\">Hintkam\u0131\u015f\u0131ndan<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9403.89.00.00.00<\/strong><\/td>\n<td width=\"363\">Di\u011ferleri (Di\u011fer maddelerden mobilyalar)<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9404.10.00.00.00<\/strong><\/td>\n<td width=\"363\">\u015eilte mesnetleri<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9404.21<\/strong><\/td>\n<td width=\"363\">G\u00f6zenekli kau\u00e7uktan veya plastik maddelerden olanlar (kaplanm\u0131\u015f olsun olmas\u0131n) (\u015eilteler)<\/td>\n<\/tr>\n<tr>\n<td width=\"90\"><strong>9404.29<\/strong><\/td>\n<td width=\"363\">Di\u011fer maddelerden olanlar (\u015eilteler)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-76815 size-full disappear mom_appear\" src=\"http:\/\/www.alomaliye.com\/wp-content\/uploads\/2018\/11\/otv-2.jpg\" sizes=\"auto, (max-width: 654px) 100vw, 654px\" srcset=\"http:\/\/www.alomaliye.com\/wp-content\/uploads\/2018\/11\/otv-2.jpg 654w, http:\/\/www.alomaliye.com\/wp-content\/uploads\/2018\/11\/otv-2-218x300.jpg 218w, http:\/\/www.alomaliye.com\/wp-content\/uploads\/2018\/11\/otv-2-600x826.jpg 600w\" alt=\"\" width=\"654\" height=\"900\" \/><\/p>\n<p><strong>3 SAYILI CETVEL<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"77\"><strong>G.T.\u0130.P. NO<\/strong><\/td>\n<td width=\"373\"><strong>Mal \u0130smi<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"77\">84.15<\/td>\n<td width=\"373\"><strong>Klima cihazlar\u0131 (motorlu bir vantilat\u00f6r ile nem ve \u0131s\u0131y\u0131 de\u011fi\u015ftirmeye mahsus tertibat\u0131 olanlar) (nemin ayr\u0131 olarak ayarlanamad\u0131\u011f\u0131 cihazlar dahil)<\/strong><\/p>\n<p>[Yaln\u0131z 8415.10.10.00.00 Tek bir g\u00f6vde halinde (self-contained); 8415.10.90.00.00 Ayr\u0131 elemanl\u0131 sistemler (split-sistem); 8415.81.00.90.00 Di\u011ferleri (Bir so\u011futucu \u00fcnite ve so\u011futma-\u0131s\u0131tma \u00e7evrimini tersine de\u011fi\u015ftiren bir valf i\u00e7erenler) (ters \u00e7evrimli \u0131s\u0131 pompalar\u0131) (sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya, binek otolar\u0131na, di\u011fer karayolu ta\u015f\u0131tlar\u0131na mahsus olmayanlar)<a href=\"https:\/\/goo.gl\/RkqgJX\">;<\/a> 8415.82.00.90.00 Di\u011ferleri (Bir so\u011futucu \u00fcnite i\u00e7eren, sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya, binek otolar\u0131na, di\u011fer karayolu ta\u015f\u0131tlar\u0131na mahsus olmayan, pencere ve duvar tipi olmayan, motorlu ta\u015f\u0131tlarda \u015fah\u0131slar i\u00e7in kullan\u0131lmayan klima cihaz\u0131); 8415.83.00.90.00 Di\u011ferleri (Bir so\u011futucu \u00fcnite i\u00e7ermeyen, sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya, binek otolar\u0131na, di\u011fer karayolu ta\u015f\u0131tlar\u0131na mahsus olmayan, pencere ve duvar tipi olmayan motorlu ta\u015f\u0131tlarda \u015fah\u0131slar i\u00e7in kullan\u0131lmayan klima cihaz\u0131); 8415.90.00.90.11 (Split sistemlerin d\u0131\u015f \u00fcniteleri) ve 8415.90.00.90.12 (Split sistemlerin i\u00e7 \u00fcniteleri)]<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">84.18<\/td>\n<td width=\"373\"><strong>Buzdolaplar\u0131, dondurucular ve di\u011fer so\u011futucu ve dondurucu cihazlar (elektrikli olsun olmas\u0131n); \u0131s\u0131 pompalar\u0131 (84.15 pozisyonundaki klima cihazlar\u0131 hari\u00e7)<\/strong><\/p>\n<p>(Di\u011fer so\u011futucu veya dondurucu cihazlar; \u0131s\u0131 pompalar\u0131 hari\u00e7)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8419.11.00.00.00<\/td>\n<td width=\"373\"><strong>Gazla \u00e7al\u0131\u015fan an\u0131nda su \u0131s\u0131t\u0131c\u0131lar<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8419.19.00.00.11<\/td>\n<td width=\"373\">(Kat\u0131 yak\u0131tl\u0131)<\/p>\n<p><strong>Termosifonlar (depolu su \u0131s\u0131t\u0131c\u0131lar\u0131)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8419.19.00.00.19<\/td>\n<td width=\"373\">(Termosifonlar ve g\u00fcne\u015f enerjili su \u0131s\u0131t\u0131c\u0131lar\u0131 d\u0131\u015f\u0131ndaki elektrikli olmayan an\u0131nda veya depolu su \u0131s\u0131t\u0131c\u0131lar\u0131)<\/p>\n<p><strong>Di\u011ferleri<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8421.12.00.00.11<\/td>\n<td width=\"373\">(\u00c7ama\u015f\u0131r kurutma makinalar\u0131)<\/p>\n<p><strong>Bir defada kurutaca\u011f\u0131 \u00e7ama\u015f\u0131r\u0131n kuru a\u011f\u0131rl\u0131\u011f\u0131 6 kg.\u0131 ge\u00e7meyecek kapasitede olanlar<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8422.11.00.00.00<\/td>\n<td width=\"373\">(Bula\u015f\u0131k y\u0131kama makinalar\u0131)<\/p>\n<p><strong>Evlerde kullan\u0131lanlar<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8450.11.11.00.00<\/td>\n<td width=\"373\">(Kuru \u00e7ama\u015f\u0131r kapasitesi 6 kg.\u0131 ge\u00e7meyen tam otomatik \u00e7ama\u015f\u0131r y\u0131kama makinas\u0131)<\/p>\n<p><strong>\u00c7ama\u015f\u0131r\u0131 \u00f6nden y\u00fcklemeli olanlar<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8450.11.19.00.00<\/td>\n<td width=\"373\">(Kuru \u00e7ama\u015f\u0131r kapasitesi 6 kg.\u0131 ge\u00e7meyen tam otomatik \u00e7ama\u015f\u0131r y\u0131kama makinas\u0131)<\/p>\n<p><strong>\u00c7ama\u015f\u0131r\u0131 \u00fcstten y\u00fcklemeli olanlar<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8450.11.90.00.00<\/td>\n<td width=\"373\">(Tam otomatik \u00e7ama\u015f\u0131r y\u0131kama makinas\u0131)<\/p>\n<p><strong>Kuru \u00e7ama\u015f\u0131r kapasitesi 6 kg.\u0131 ge\u00e7en fakat 10 kg.\u0131 ge\u00e7meyenler<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8450.12.00.00.00<\/td>\n<td width=\"373\">(\u00c7ama\u015f\u0131r y\u0131kama makinas\u0131)<\/p>\n<p><strong>Di\u011fer \u00e7ama\u015f\u0131r makinalar\u0131 (santrif\u00fcjl\u00fc kurutma tertibatl\u0131 olanlar)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8450.19.00.00.11<\/td>\n<td width=\"373\">(Kuru \u00e7ama\u015f\u0131r kapasitesi 10 kg.\u0131 ge\u00e7meyen, santrif\u00fcjl\u00fc kurutma tertibat\u0131 olmayan \u00e7ama\u015f\u0131r y\u0131kama makinas\u0131)<\/p>\n<p><strong>Elektrikli olanlar<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8450.19.00.00.19<\/td>\n<td width=\"373\">(Elektrikli olmayan \u00e7ama\u015f\u0131r y\u0131kama makinas\u0131)<\/p>\n<p><strong>Di\u011ferleri<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">8451.21.00.00.11<\/td>\n<td width=\"373\">(Kuru \u00e7ama\u015f\u0131r kapasitesi 10 kg.\u0131 ge\u00e7meyen kurutma makinalar\u0131)<\/p>\n<p><strong>Evlerde kullan\u0131lanlar<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">85.08<\/td>\n<td width=\"373\"><strong>Vakumlu elektrik s\u00fcp\u00fcrgeleri<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"77\">85.09<\/td>\n<td width=\"373\">(G\u0131da maddelerini \u00f6\u011f\u00fct\u00fcc\u00fcler ve kar\u0131\u015ft\u0131r\u0131c\u0131lar; meyva veya sebze presleri, vb.; et k\u0131yma makinalar\u0131 vb.)<\/p>\n<p><strong>Ev i\u015flerinde kullan\u0131lmaya mahsus kendinden elektrik motorlu elektro-mekanik cihazlar (85.08 pozisyonunda yer alan vakumlu elektrik s\u00fcp\u00fcrgeleri hari\u00e7)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"77\">85.16<\/td>\n<td width=\"373\"><strong>Elektrikli an\u0131nda veya depolu su \u0131s\u0131t\u0131c\u0131lar ve dald\u0131rma tipi \u0131s\u0131t\u0131c\u0131lar; herhangi bir mahallin veya toprak ve benzeri yerlerin \u0131s\u0131t\u0131lmas\u0131na mahsus elektrikli cihazlar; berber i\u015fleri i\u00e7in elektrotermik cihazlar (\u00f6rne\u011fin; sa\u00e7 kurutucular, sa\u00e7 k\u0131v\u0131rma cihazlar\u0131, sa\u00e7 k\u0131v\u0131rma ma\u015falar\u0131n\u0131 \u0131s\u0131tma cihazlar\u0131) ve el kurutma makinalar\u0131; elektrikli \u00fct\u00fcler; ev i\u015flerinde kullan\u0131lan di\u011fer elektrotermik cihazlar; elektrikli \u0131s\u0131t\u0131c\u0131 rezistanslar (85.45 pozisyonundakiler hari\u00e7)<\/strong> (8516.40 Elektrikli \u00fct\u00fcler hari\u00e7)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na; 492 say\u0131l\u0131 Har\u00e7lar Kanununa ba\u011fl\u0131 (4) say\u0131l\u0131 tarifenin \u201cI-Tapu \u0130\u015flemleri\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 20\/a f\u0131kras\u0131, 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 28 inci ve 29 uncu maddeleri ile 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 12 nci maddesi gere\u011fince karar verilmi\u015ftir.<\/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-12739","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12739","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=12739"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12739\/revisions"}],"predecessor-version":[{"id":12740,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12739\/revisions\/12740"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=12739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=12739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=12739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}