

{"id":12997,"date":"2019-01-01T11:09:25","date_gmt":"2019-01-01T11:09:25","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=12997"},"modified":"2019-01-01T11:09:25","modified_gmt":"2019-01-01T11:09:25","slug":"harclar-kanunu-genel-tebligi-seri-no-83","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2019\/01\/harclar-kanunu-genel-tebligi-seri-no-83\/","title":{"rendered":"Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 83)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2010\/06\/serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-kanunu-genel-tebligi-sira-no43\/maliyeb\/\" rel=\"attachment wp-att-389\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-389\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/maliyeb.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Bu Tebli\u011fin amac\u0131, Konsolosluk har\u00e7lar\u0131 ile T\u00fcrkiye Cumhuriyeti Muvazzaf ve Fahri Konsolosluklar\u0131n\u0131n yapt\u0131klar\u0131 her t\u00fcrl\u00fc i\u015flemlere ait har\u00e7lar\u0131n d\u00f6viz cinsinden hesaplanmas\u0131na esas olacak ABD dolar\u0131 cinsinden d\u00f6viz kuru ve bu i\u015flemlerle ilgili tarifelere ayr\u0131\u00a0<span class=\"SpellE\">ayr\u0131<\/span>\u00a0veya birlikte uygulanacak emsallerin tespit ve ilan edilmesidir.<\/p>\n<p><!--more--><\/p>\n<p>31 Aral\u0131k 2018 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131:\u00a030642 (3. M\u00fckerrer)<\/p>\n<p class=\"Balk11pt\"><strong>Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019<span class=\"SpellE\">ndan<\/span>:<\/strong><\/p>\n<p class=\"Metin\"><b>Ama\u00e7 ve kapsam<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 1 \u2013<\/b>\u00a0(1) Bu Tebli\u011fin amac\u0131, Konsolosluk har\u00e7lar\u0131 ile T\u00fcrkiye Cumhuriyeti Muvazzaf ve Fahri Konsolosluklar\u0131n\u0131n yapt\u0131klar\u0131 her t\u00fcrl\u00fc i\u015flemlere ait har\u00e7lar\u0131n d\u00f6viz cinsinden hesaplanmas\u0131na esas olacak ABD dolar\u0131 cinsinden d\u00f6viz kuru ve bu i\u015flemlerle ilgili tarifelere ayr\u0131\u00a0<span class=\"SpellE\">ayr\u0131<\/span>\u00a0veya birlikte uygulanacak emsallerin tespit ve ilan edilmesidir.<\/p>\n<p class=\"Metin\"><b>Dayanak<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 2 \u2013<\/b>\u00a0(1) Bu Tebli\u011f,\u00a0<span class=\"GramE\">2\/7\/1964<\/span>\u00a0tarihli ve\u00a0<strong><a href=\"http:\/\/www.alomaliye.com\/2000\/01\/02\/harclar-kanunu-492-sayili-kanun\/\">492 say\u0131l\u0131 Har\u00e7lar Kanununun<\/a><\/strong>\u00a079 uncu ve m\u00fckerrer 138 inci maddelerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p class=\"Metin\"><b>Har\u00e7 miktarlar\u0131n\u0131n hesaplanmas\u0131na esas olacak d\u00f6viz kuru ve emsaller<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 3 \u2013<\/b>\u00a0(1) 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 tarifelerdeki maktu har\u00e7lar ile maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler, an\u0131lan Kanunun m\u00fckerrer 138 inci madde h\u00fckm\u00fc gere\u011fince,\u00a0<span class=\"GramE\">1\/1\/2019<\/span>\u00a0tarihinden ge\u00e7erli olmak \u00fczere yeniden tespit edilmi\u015ftir.<\/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\">(2) Bu \u00e7er\u00e7evede, T\u00fcrkiye Cumhuriyeti Muvazzaf ve Fahri Konsolosluklar\u0131n\u0131n yapaca\u011f\u0131 i\u015flemlerden al\u0131nacak har\u00e7 miktarlar\u0131n\u0131n hesaplanmas\u0131na esas olacak d\u00f6viz kuru 1 ABD Dolar\u0131 = 5,30 TL olarak; bu i\u015flemlere uygulanacak emsal say\u0131lar ise a\u015fa\u011f\u0131daki tabloda g\u00f6sterildi\u011fi \u015fekilde yeniden belirlenmi\u015ftir.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<table>\n<tbody>\n<tr>\n<td width=\"347\">492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (2) say\u0131l\u0131 tarifedeki miktarlar i\u00e7in<\/td>\n<td rowspan=\"2\" width=\"42\">3.880<\/p>\n<p>1.880<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"347\">492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (5) say\u0131l\u0131 tarifedeki miktarlar i\u00e7in<\/td>\n<\/tr>\n<tr>\n<td width=\"347\">492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (6) say\u0131l\u0131 tarifenin \u201cI-Pasaport Har\u00e7lar\u0131\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (1) numaral\u0131 f\u0131kras\u0131nda yer alan pasaport harc\u0131 miktarlar\u0131 i\u00e7in<\/td>\n<td width=\"42\">0,573<\/td>\n<\/tr>\n<tr>\n<td width=\"347\">492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (6) say\u0131l\u0131 tarifede yer alan di\u011fer miktarlar i\u00e7in<\/td>\n<td width=\"42\">0.520<\/td>\n<\/tr>\n<tr>\n<td width=\"347\">492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (7) say\u0131l\u0131 tarifenin II. b\u00f6l\u00fcm\u00fcndeki miktarlar i\u00e7in<\/td>\n<td width=\"42\">1,520<\/td>\n<\/tr>\n<tr>\n<td width=\"347\">492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 di\u011fer tarifelerdeki miktarlar i\u00e7in<\/td>\n<td width=\"42\">1,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"Metin\"><b>Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 4 \u2013<\/b>\u00a0(1) Bu Tebli\u011f\u00a0<span class=\"GramE\">1\/1\/2019<\/span>\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p class=\"Metin\"><b>Y\u00fcr\u00fctme<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 5 \u2013<\/b>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bu Tebli\u011fin amac\u0131, Konsolosluk har\u00e7lar\u0131 ile T\u00fcrkiye Cumhuriyeti Muvazzaf ve Fahri Konsolosluklar\u0131n\u0131n yapt\u0131klar\u0131 her t\u00fcrl\u00fc i\u015flemlere ait har\u00e7lar\u0131n d\u00f6viz cinsinden hesaplanmas\u0131na esas olacak ABD dolar\u0131 cinsinden d\u00f6viz kuru ve bu i\u015flemlerle ilgili tarifelere ayr\u0131\u00a0ayr\u0131\u00a0veya birlikte uygulanacak emsallerin tespit ve ilan edilmesidir.<\/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-12997","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12997","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=12997"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12997\/revisions"}],"predecessor-version":[{"id":12998,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12997\/revisions\/12998"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=12997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=12997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=12997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}