{"id":15688,"date":"2021-04-20T13:07:25","date_gmt":"2021-04-20T13:07:25","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15688"},"modified":"2021-04-20T13:07:39","modified_gmt":"2021-04-20T13:07:39","slug":"vakiflara-vergi-muafiyeti-taninmasi-hakkinda-genel-teblig-seri-no-1de-degisiklik-yapilmasina-dair-teblig-seri-no-4","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/04\/vakiflara-vergi-muafiyeti-taninmasi-hakkinda-genel-teblig-seri-no-1de-degisiklik-yapilmasina-dair-teblig-seri-no-4\/","title":{"rendered":"Vak\u0131flara Vergi Muafiyeti Tan\u0131nmas\u0131 Hakk\u0131nda Genel Tebli\u011f (Seri No: 1)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 4)"},"content":{"rendered":"

\"\"<\/a>Vak\u0131flara Vergi Muafiyeti Tan\u0131nmas\u0131 (Seri No: 4) 20 Nisan 2021 Resmi Gazete Say\u0131: 31460 Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan: MADDE 1 \u2013\u00a03\/4\/2007\u00a0tarihli ve…\u00a0<\/p>\n

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Vak\u0131flara Vergi Muafiyeti Tan\u0131nmas\u0131 Hakk\u0131nda Genel Tebli\u011f (Seri No: 1)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 4)<\/strong><\/p>\n

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Tarih:\u00a0
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Vak\u0131flara Vergi Muafiyeti Tan\u0131nmas\u0131 (Seri No: 4)<\/h4>\n

20 Nisan 2021 Resmi Gazete<\/p>\n

Say\u0131: 31460<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

MADDE 1 \u2013<\/strong>\u00a03\/4\/2007\u00a0tarihli ve 26482 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0Vak\u0131flara Vergi Muafiyeti Tan\u0131nmas\u0131 Hakk\u0131nda Genel Tebli\u011f (Seri No: 1)<\/a><\/strong>\u2018in \u201cKapsam\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131nda yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n \u00f6nerisi \u00fczerine Bakanlar Kurulunca\u201d ibaresi \u201cCumhurba\u015fkan\u0131nca\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 2 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201c1.5. Gelirin harcanma \u015fekli\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn ikinci paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c2547 say\u0131l\u0131 Kanunun 56\u00a0nc\u0131\u00a0maddesi kapsam\u0131ndaki vak\u0131flar\u0131n ise m\u00fcnhas\u0131ran devlet \u00fcniversitelerinin faaliyetlerinin devam ettirilmesi ve desteklenmesi amac\u0131yla kurulmas\u0131, y\u0131ll\u0131k br\u00fct gelirlerinin en az d\u00f6rtte \u00fc\u00e7\u00fcn\u00fcn bu amaca y\u00f6nelik harcanmas\u0131 gerekmektedir. Bu kapsamda, s\u00f6z konusu \u00fcniversitelerin fiziki, teknik ve sosyok\u00fclt\u00fcrel imk\u00e2nlar\u0131n\u0131n geli\u015ftirilmesine y\u00f6nelik yap\u0131lacak harcamalar, \u00fcniversitede g\u00f6revli e\u011fitim g\u00f6revlileri ile \u00fcniversite \u00f6\u011frencilerine yap\u0131lacak harcamalar \u00fcniversite faaliyetinin devam ettirilmesi ve desteklenmesine uygun harcama kabul edilecektir. Bu kapsam\u0131n d\u0131\u015f\u0131nda yap\u0131lacak harcamalar ise amaca uygun harcama kabul edilmeyecektir.\u201d<\/p>\n

MADDE 3 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201c1. Vak\u0131flara Vergi Muafiyeti Tan\u0131nmas\u0131n\u0131n \u015eartlar\u0131\u201d, \u201c2. Vergi muafiyetinden yararlanmada usul\u201d, \u201c3. Vergi Muafiyeti Tan\u0131nan Vak\u0131flar\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri\u201d ve \u201c4. Vergi muafiyetinin kald\u0131r\u0131lmas\u0131\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmlerinde yer alan \u201cMaliye\u201d ibareleri \u201cHazine ve Maliye\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 4 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fde yer alan\u00a0\u00a0\u201cBakanlar Kurulunca\u201d ibareleri \u201cCumhurba\u015fkan\u0131nca\u201d olarak, \u201cBakanlar Kurulundan\u201d ibareleri \u201cCumhurba\u015fkan\u0131ndan\u201d olarak, \u201cBa\u015fbakanl\u0131\u011fa\u201d ibaresi \u201cCumhurba\u015fkanl\u0131\u011f\u0131na\u201d olarak, \u201cYTL\u201d ibareleri \u201cTL\u201d olarak, \u201cYeni T\u00fcrk Liras\u0131\u201d ibareleri \u201cT\u00fcrk Liras\u0131\u201d olarak de\u011fi\u015ftirilmi\u015f ve \u201cBakanlar Kurulu Karar\u0131 ile\u201d ibareleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 5 \u2013\u00a0<\/strong>Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 6 \u2013\u00a0<\/strong>Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

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\u00a0<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n\n\n\n\n\n\n
Tebli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete\u2019nin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
3\/4\/2007<\/td>\n26482<\/td>\n<\/tr>\n
Tebli\u011fde De\u011fi\u015fiklik Yapan Tebli\u011flerin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete\u2019nin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
1-<\/td>\n15\/8\/2012<\/td>\n28385<\/td>\n<\/tr>\n
2-<\/td>\n23\/3\/2013<\/td>\n28596<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Vak\u0131flara Vergi Muafiyeti Tan\u0131nmas\u0131 (Seri No: 4) 20 Nisan 2021 Resmi Gazete Say\u0131: 31460 Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan: MADDE 1 \u2013\u00a03\/4\/2007\u00a0tarihli ve…\u00a0  <\/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-15688","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15688","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=15688"}],"version-history":[{"count":2,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15688\/revisions"}],"predecessor-version":[{"id":15690,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15688\/revisions\/15690"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}