{"id":15210,"date":"2021-01-05T09:44:43","date_gmt":"2021-01-05T09:44:43","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15210"},"modified":"2021-01-05T09:44:59","modified_gmt":"2021-01-05T09:44:59","slug":"degerli-konut-vergisi-uygulamasi-basliyor","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/01\/degerli-konut-vergisi-uygulamasi-basliyor\/","title":{"rendered":"De\u011ferli Konut Vergisi Uygulamas\u0131 Ba\u015fl\u0131yor!"},"content":{"rendered":"

\"\"<\/a>De\u011ferli Konut Vergisi Uygulamas\u0131 Ba\u015fl\u0131yor De\u011ferli Konut Vergisi Uygulamas\u0131 1 Ocak 2021 Tarihinden \u0130tibaren Ba\u015fl\u0131yor! \u00d6ZET: 2020 y\u0131l\u0131nda T\u00fcrkiye s\u0131n\u0131rl…<\/p>\n

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De\u011ferli Konut Vergisi Uygulamas\u0131 Ba\u015fl\u0131yor!<\/strong><\/p>\n

Tarih:\u00a0
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De\u011ferli Konut Vergisi Uygulamas\u0131 Ba\u015fl\u0131yor<\/h4>\n

De\u011ferli Konut Vergisi Uygulamas\u0131 1 Ocak 2021 Tarihinden \u0130tibaren Ba\u015fl\u0131yor!<\/p>\n

\u00d6ZET<\/strong>:<\/p>\n

2020 y\u0131l\u0131nda T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan mesken nitelikli ta\u015f\u0131nmazlardan Emlak Vergisi Kanunu\u2019nun 29 uncu maddesine g\u00f6re belirlenen bina vergi de\u011feri 5.000.000 T\u00fcrk liras\u0131n\u0131n \u00fczerinde olanlar\u0131n 2021 y\u0131l\u0131ndan itibaren de\u011ferli konut vergisi beyannamesi vermesi gerekiyor.<\/p>\n

78 Seri No.lu Emlak Vergisi Kanunu Genel Tebli\u011finde<\/a><\/strong>\u00a02021 y\u0131l\u0131 de\u011ferli konut vergisi uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalar da yer ald\u0131.<\/p>\n

2021 y\u0131l\u0131nda uygulanacak olan Emlak Vergisi Kanunun 42 nci maddesinde yer alan tutar, 2020 y\u0131l\u0131na ait tutar\u0131n 2020 y\u0131l\u0131 i\u00e7in belirlenen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (%9,11\/2=) %4,555 (d\u00f6rt virg\u00fcl be\u015f y\u00fcz elli be\u015f) oran\u0131nda artt\u0131r\u0131lmas\u0131 suretiyle 5.227.000 T\u00fcrk Liras\u0131 olarak tespit edildi.<\/p>\n

Buna g\u00f6re m\u00fckellefler taraf\u0131ndan, mesken nitelikli ta\u015f\u0131nmaza ili\u015fkin bina vergi de\u011feri buna ait vesikalarla, mesken nitelikli ta\u015f\u0131nmaz\u0131n bulundu\u011fu yerdeki Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ba\u011fl\u0131 yetkili vergi dairesine, mesken nitelikli ta\u015f\u0131nmaz\u0131n de\u011ferinin 42 nci maddede belirtilen yukar\u0131daki tutar\u0131 a\u015ft\u0131\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l\u0131n \u015fubat ay\u0131n\u0131n 20 nci g\u00fcn\u00fc sonuna kadar beyanname ile beyan edilmesi ve vergi, yetkili vergi dairesince y\u0131ll\u0131k olarak tarh ve tahakkuk olunmas\u0131 gerekmektedir.<\/p>\n

M\u00fcteakip y\u0131llar i\u00e7in m\u00fckellef taraf\u0131ndan ayn\u0131 \u015fekilde y\u0131ll\u0131k olarak beyanname verilmesi ve verginin ilgili vergi dairesince tarh ve tahakkuk olunmas\u0131 gerekmektedir.<\/p>\n

Tahakkuk eden vergi, ilgili y\u0131l\u0131n \u015fubat ve a\u011fustos aylar\u0131n\u0131n sonuna kadar iki e\u015fit taksitte \u00f6deniyor.<\/p>\n

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07.12.2019 tarih ve 30971 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 7193 say\u0131l\u0131 D\u0130J\u0130TAL H\u0130ZMET VERG\u0130S\u0130 \u0130LE BAZI KANUNLARDA VE 375 SAYILI KANUN H\u00dcKM\u00dcNDE KARARNAMEDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI HAKKINDA KANUN<\/a><\/strong>\u00a0ile 1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nda yap\u0131lan d\u00fczenlemeler ile De\u011ferli Konut Vergisi ihdas edilmi\u015fti.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

Daha sonra 20.2.2020 tarih ve 31045 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan\u00a07221 say\u0131l\u0131 CO\u011eRAF\u0130 B\u0130LG\u0130 S\u0130STEMLER\u0130 \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI HAKKINDA KANUN<\/a><\/strong>\u00a0ile Emlak Vergisi Kanunu\u2019nun \u201cDe\u011ferli Konut Vergisi\u201d ile ilgili d\u00fczenlemelerinde baz\u0131 de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131. Bu de\u011fi\u015fiklikle a\u015fa\u011f\u0131daki gibiydi.<\/p>\n

Verginin uygulanmas\u0131 2021 y\u0131l\u0131na ertelenirken yap\u0131lan de\u011fi\u015fiklikler \u00f6zetle a\u015fa\u011f\u0131daki gibiydi.<\/p>\n

1) Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn de\u011ferli konut vergisine tabi tutulacak mesken nitelikli ta\u015f\u0131nmaz ile ilgili de\u011fer belirleme g\u00f6revi kald\u0131r\u0131lm\u0131\u015f ve Kanunda bununla ilgili maddelerde gerekli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. De\u011ferli Konut Verginin konusuna T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan mesken nitelikli ta\u015f\u0131nmazlardan Kanunun 29 uncu maddesine g\u00f6re belirlenen bina vergi de\u011feri 5.000.000 T\u00fcrk liras\u0131n\u0131n \u00fczerinde olanlar girmektedir.<\/p>\n

2) Bina vergi de\u011feri 5.000.000 T\u00fcrk liras\u0131 ve alt\u0131nda olan mesken nitelikli ta\u015f\u0131nmazlar verginin konusuna girmemektedir.<\/p>\n

3) De\u011ferli konut vergisi m\u00fckellefiyeti; mesken nitelikli ta\u015f\u0131nmaz\u0131n bina vergi de\u011ferinin 42 nci maddede belirtilen tutar\u0131 (5.000.000 TL) a\u015ft\u0131\u011f\u0131 tarihi takip eden y\u0131ldan itibaren ba\u015flayacakt\u0131r.<\/p>\n

4) Verginin matrah\u0131, bina vergi de\u011feri ve Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce belirlenen de\u011ferden y\u00fcksek olan\u0131 de\u011fil bina vergi de\u011ferinin 5.000.000 TL\u2019yi a\u015fan k\u0131sm\u0131d\u0131r.<\/p>\n

5) Verginin matrah\u0131nda yap\u0131lan de\u011fi\u015fikli\u011fe paralel olarak vergi tarifesi de\u011fi\u015fmi\u015ftir.<\/p>\n

6) T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde mesken nitelikli tek ta\u015f\u0131nmaz\u0131 olanlar ba\u015fkaca bir \u015fart aranmaks\u0131z\u0131n de\u011ferli konut vergisinden muaf tutulmu\u015flard\u0131r.<\/p>\n

7) Birden fazla mesken nitelikli ta\u015f\u0131nmaz\u0131 bulunanlar\u0131n, de\u011ferli konut vergisi konusuna giren en d\u00fc\u015f\u00fck de\u011ferli mesken nitelikli tek ta\u015f\u0131nmaz\u0131 (intifa hakk\u0131na sahip olunmas\u0131 h\u00e2li d\u00e2hil) de\u011ferli konut vergisinden muaf tutulmu\u015ftur.<\/p>\n

8) 5.000.000 TL\u2019lik tutar ile vergi oranlar\u0131na esas mesken nitelikli ta\u015f\u0131nmaz de\u011ferlerinin alt ve \u00fcst s\u0131n\u0131rlar\u0131n\u0131n her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmas\u0131 s\u0131ras\u0131nda hesaplanan tutarlar\u0131n 10.000 T\u00fcrk liras\u0131na kadar olan kesirlerinin dikkate al\u0131nmayaca\u011f\u0131na y\u00f6nelik d\u00fczenleme 1.000 T\u00fcrk liras\u0131na d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr. Ayr\u0131ca Cumhurba\u015fkan\u0131 d\u00f6rd\u00fcnc\u00fc f\u0131krada belirtilen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetindeki art\u0131\u015f oran\u0131n\u0131 yeniden de\u011ferleme oran\u0131na kadar art\u0131rmaya yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n

9) Emlak Vergisi Kanunu\u2019na eklenen Ge\u00e7ici 24\u2019\u00fcnc\u00fc madde uyar\u0131nca De\u011ferli konut vergisine ili\u015fkin m\u00fckellefiyet 2021 y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ba\u015flayacakt\u0131r. 2020 y\u0131l\u0131na ili\u015fkin olarak 2020 y\u0131l\u0131nda verilmesi gereken beyanname verilmeyecek, vergi tahakkuk ettirilmeyecektir.<\/p>\n

10) De\u011ferli konut vergisinin uygulamas\u0131nda 20.02.2020 tarihinden \u00f6nce Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce belirlenen de\u011ferler dikkate al\u0131nmayacakt\u0131r.<\/p>\n

11) Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n maliki veya intifa hakk\u0131na sahip oldu\u011fu mesken nitelikli ta\u015f\u0131nmazlar muafiyet kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

Bu kapsamda 29.12.2020 tarihli ve 31349 (1.M\u00fckerrer) say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 78 Seri No.lu Emlak Vergisi Kanunu\u2019nu Genel Tebli\u011finde 2021 y\u0131l\u0131 de\u011ferli konut vergisi uygulamas\u0131na ili\u015fkin a\u00e7\u0131klama yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

2021 y\u0131l\u0131nda uygulanacak olan 1319 say\u0131l\u0131 Kanunun 42 nci maddesinde yer alan tutar, 2020 y\u0131l\u0131na ait tutar\u0131n 2020 y\u0131l\u0131 i\u00e7in belirlenen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (%9,11\/2=) %4,555 (d\u00f6rt virg\u00fcl be\u015f y\u00fcz elli be\u015f) oran\u0131nda artt\u0131r\u0131lmas\u0131 suretiyle 5.227.000 T\u00fcrk Liras\u0131 olarak tespit edilmi\u015ftir.<\/p>\n

Buna g\u00f6re 2021 y\u0131l\u0131nda uygulanacak olan 1319 say\u0131l\u0131 Kanunun 44 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda yer alan vergi oranlar\u0131na esas mesken nitelikli ta\u015f\u0131nmaz de\u011ferlerinin alt ve \u00fcst s\u0131n\u0131rlar\u0131, 2020 y\u0131l\u0131na ait de\u011ferlerin 2020 y\u0131l\u0131 i\u00e7in belirlenen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (%9,11\/2=) %4,555 (d\u00f6rt virg\u00fcl be\u015f y\u00fcz elli be\u015f) oran\u0131nda artt\u0131r\u0131lmas\u0131 suretiyle a\u015fa\u011f\u0131daki gibi tespit edilmi\u015ftir.<\/p>\n\n\n\n\n\n
5.227.000 TL ile 7.841.000 TL aras\u0131nda olanlar (bu tutar dahil) 5.227.000 TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in<\/td>\n(Binde 3)<\/td>\n<\/tr>\n
10.455.000 TL\u2019ye kadar olanlar (bu tutar dahil) 7.841.000 TL\u2019si i\u00e7in 7.842 TL, fazlas\u0131 i\u00e7in<\/td>\n(Binde 6)<\/td>\n<\/tr>\n
10.455.000 TL\u2019den fazla olanlar 10.455.000 TL\u2019si i\u00e7in 23.526 TL, fazlas\u0131 i\u00e7in<\/td>\n(Binde 10)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\u00a0<\/div>\n

Emlak Vergisi Kanunu Genel Tebli\u011fi (Seri No: 78)<\/a><\/strong><\/p>\n

\u00a0<\/div>\n

Kaynak:<\/strong>\u00a0T\u00dcRMOB<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

De\u011ferli Konut Vergisi Uygulamas\u0131 Ba\u015fl\u0131yor De\u011ferli Konut Vergisi Uygulamas\u0131 1 Ocak 2021 Tarihinden \u0130tibaren Ba\u015fl\u0131yor! \u00d6ZET: 2020 y\u0131l\u0131nda T\u00fcrkiye s\u0131n\u0131rl…  <\/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-15210","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15210","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=15210"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15210\/revisions"}],"predecessor-version":[{"id":15211,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15210\/revisions\/15211"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}