{"id":16064,"date":"2021-07-16T11:29:38","date_gmt":"2021-07-16T11:29:38","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=16064"},"modified":"2021-07-16T11:29:38","modified_gmt":"2021-07-16T11:29:38","slug":"milli-emlak-genel-tebligi-sira-no-405","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/07\/milli-emlak-genel-tebligi-sira-no-405\/","title":{"rendered":"Milli Emlak Genel Tebli\u011fi (S\u0131ra No: 405)"},"content":{"rendered":"

\"\"<\/a>Milli Emlak Genel Tebli\u011fi (S\u0131ra No: 405) 15 Temmuz 2021 Tarihli Resmi Gazete Say\u0131: 31542 \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131ndan: Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(…<\/p>\n

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Milli Emlak Genel Tebli\u011fi (S\u0131ra No: 405)<\/strong><\/p>\n

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Tarih:\u00a0
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Milli Emlak Genel Tebli\u011fi (S\u0131ra No: 405)<\/h4>\n

15 Temmuz 2021 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 31542<\/p>\n

\u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131ndan:<\/p>\n

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

MADDE 1 \u2013<\/b>\u00a0(1) Bu Tebli\u011fin amac\u0131; 3\/6\/2021 tarihli ve\u00a07326 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanunun<\/a><\/strong>\u00a010 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemektir.<\/p>\n

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

MADDE 2 \u2013<\/b>\u00a0(1) Bu Tebli\u011f, 7326 say\u0131l\u0131 Kanunun 10 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

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

MADDE 3 \u2013<\/b>\u00a0(1) Bu Tebli\u011fde ge\u00e7en;<\/p>\n

a) \u0130dare: \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131 ile Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131n\u0131n merkez veya ta\u015fra birimlerini,<\/p>\n

b) Kanun: 3\/6\/2021 tarihli ve 7326 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanunu,<\/p>\n

c) Kullan\u0131m bedeli: \u0130lgili kanunlar\u0131 uyar\u0131nca orman say\u0131lan yerler, Hazinenin \u00f6zel m\u00fclkiyetinde veya Devletin h\u00fck\u00fcm ve tasarrufu alt\u0131nda bulunan ta\u015f\u0131nmazlar hakk\u0131nda yap\u0131lan kesin izin, kesin tahsis, kulland\u0131rma karar\u0131, irtifak hakk\u0131, kullanma izni ve kiralama i\u015flemlerinden kaynaklanan; kesin izin, arazi izin, kesin tahsis, kulland\u0131rma karar\u0131, \u00f6n izin, irtifak hakk\u0131, kullanma izni, kira, yararlanma, ilave yararlanma, mesire yeri i\u015fletme hakk\u0131 kira bedelleri ve bunlara ili\u015fkin ceza ve kullan\u0131m bedellerini,<\/p>\n

\u00e7) Y\u0130-\u00dcFE tutar\u0131: Kullan\u0131m bedelleri ve has\u0131lat\/ticari k\u00e2r paylar\u0131na ili\u015fkin hesaplanan gecikme zamm\u0131, faiz gibi fer\u2019i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak 6 nc\u0131 maddede belirtildi\u011fi \u015fekilde hesaplanacak tutar\u0131,<\/p>\n

ifade eder.<\/p>\n

Yap\u0131land\u0131rma kapsam\u0131ndaki alacaklar<\/b><\/p>\n

MADDE 4 \u2013<\/b>\u00a0(1) Vadesi 30\/4\/2021 tarihi itibar\u0131yla geldi\u011fi halde Kanunun yay\u0131mland\u0131\u011f\u0131 9\/6\/2021 tarihi itibar\u0131yla \u00f6denmemi\u015f olan kullan\u0131m bedelleri ve has\u0131lat\/ticari k\u00e2r paylar\u0131 as\u0131llar\u0131 ile bu alacaklara ili\u015fkin gecikme zamm\u0131, faiz gibi fer\u2019ileri Kanunun 10 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda yap\u0131land\u0131r\u0131l\u0131r.<\/p>\n

(2) 29\/6\/2001 tarihli ve\u00a04706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun<\/a><\/strong>\u00a0ge\u00e7ici 25 inci, ge\u00e7ici 26 nc\u0131 ve ge\u00e7ici 28 inci maddeleri kapsam\u0131nda ertelenen bedeller hakk\u0131nda Kanunun 10 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fckm\u00fc uygulanmaz.<\/p>\n

(3) Ecrimisil alacaklar\u0131, Kanunun 10 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131na girmemektedir. Ancak, bu alacaklar\u0131n Kanunun 2 nci ve 3 \u00fcnc\u00fc maddeleri kapsam\u0131nda yap\u0131land\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmakta olup konuya ili\u015fkin a\u00e7\u0131klamalar 14\/6\/2021 tarihli ve 31511 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin\u00a07326 Say\u0131l\u0131 Kanun Genel Tebli\u011fi (Seri No:1)<\/a><\/strong>\u2019nde yer almaktad\u0131r.<\/p>\n

\u00a0<\/div>\n
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7326 Say\u0131l\u0131 Yeniden Yap\u0131land\u0131rma Kanunu Mevzuat\u0131 \u2013 Toplu<\/a><\/strong><\/div>\n<\/div>\n<\/div>\n
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\u00a0<\/div>\n<\/div>\n

Ba\u015fvuru s\u00fcresi ve yeri<\/b><\/p>\n

MADDE 5 \u2013<\/b>\u00a0(1) Kanunun 10 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131ndaki bor\u00e7lar\u0131 i\u00e7in yap\u0131land\u0131rmadan yararlanmak isteyenlerin, bu Tebli\u011fin Ek-1\u2019inde yer alan ve an\u0131lan f\u0131kra kapsam\u0131ndaki bor\u00e7lar\u0131na ili\u015fkin dava a\u00e7mayacaklar\u0131na veya a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7eceklerine ili\u015fkin iradelerini de i\u00e7eren dilek\u00e7e ile birlikte 31 A\u011fustos 2021 tarihine (bu tarih d\u00e2hil) kadar;<\/p>\n

a) Hazinenin \u00f6zel m\u00fclkiyetinde veya Devletin h\u00fck\u00fcm ve tasarrufu alt\u0131nda bulunan ta\u015f\u0131nmazlar hakk\u0131nda illerde \u00e7evre ve \u015fehircilik il m\u00fcd\u00fcrl\u00fcklerine (mill\u00ee emlak dairesi ba\u015fkanl\u0131\u011f\u0131 veya mill\u00ee emlak m\u00fcd\u00fcrl\u00fc\u011f\u00fc) ve il\u00e7elerde mill\u00ee emlak m\u00fcd\u00fcrl\u00fcklerine yoksa mill\u00ee emlak \u015fefliklerine,<\/p>\n

b) Tabiat varl\u0131klar\u0131 ve do\u011fal sit alanlar\u0131 ile \u00f6zel \u00e7evre koruma b\u00f6lgelerinde yer alan Devletin h\u00fck\u00fcm ve tasarrufu alt\u0131ndaki yerler hakk\u0131nda \u00e7evre ve \u015fehircilik il m\u00fcd\u00fcrl\u00fcklerine,<\/p>\n

c) Orman say\u0131lan yerler hakk\u0131nda Orman Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ba\u011fl\u0131 orman b\u00f6lge m\u00fcd\u00fcrl\u00fcklerine,<\/p>\n

\u00e7) Milli park ve tabiat parklar\u0131 hakk\u0131nda Do\u011fa Koruma ve Milli Parklar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc merkez veya ta\u015fra birimlerine,<\/p>\n

ba\u015fvurmalar\u0131 gerekmektedir.<\/p>\n

Alacak tutar\u0131n\u0131n tespiti<\/b><\/p>\n

MADDE 6 \u2013<\/b>\u00a0(1) Kanunun 10 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda yap\u0131land\u0131r\u0131lacak alacak tutar\u0131;<\/p>\n

a) Vadesi 30\/4\/2021 tarihi itibar\u0131yla geldi\u011fi halde Kanunun yay\u0131mland\u0131\u011f\u0131 9\/6\/2021 tarihi itibar\u0131yla \u00f6denmemi\u015f olan kullan\u0131m bedelleri ve has\u0131lat\/ticari k\u00e2r paylar\u0131 as\u0131llar\u0131n\u0131n,<\/p>\n

b) Y\u0130-\u00dcFE tutar\u0131 ile,<\/p>\n

toplanmas\u0131 suretiyle tespit edilir.<\/p>\n

(2) Y\u0130-\u00dcFE tutar\u0131; kullan\u0131m bedelleri ve has\u0131lat\/ticari k\u00e2r paylar\u0131 as\u0131llar\u0131n\u0131n, alaca\u011f\u0131n vade tarihinden 9\/6\/2021 tarihine kadar olan Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 toplam\u0131 ile \u00e7arp\u0131lmas\u0131 suretiyle tespit edilir.<\/p>\n

(3) Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131, Tebli\u011fin Ek-2\u2019sinde yer alan tabloda yer almakta olup Y\u0130-\u00dcFE tutar\u0131n\u0131n hesab\u0131nda bu tabloda yer alan oranlar dikkate al\u0131n\u0131r.<\/p>\n

(4) Y\u0130-\u00dcFE hesaplamalar\u0131nda ilk aya ili\u015fkin esas al\u0131nacak Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131, alaca\u011f\u0131n vadesinin rastlad\u0131\u011f\u0131 ay i\u00e7in a\u00e7\u0131klanm\u0131\u015f olan orand\u0131r. Alaca\u011f\u0131n vade tarihinin ay\u0131n son g\u00fcn\u00fc olmas\u0131 h\u00e2linde de hesaplamalarda ba\u015flang\u0131\u00e7 oran\u0131 olarak kullan\u0131lacak Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131, vade tarihinin rastlad\u0131\u011f\u0131 ay i\u00e7in belirlenmi\u015f oran olacakt\u0131r.<\/p>\n

(5) Y\u0130-\u00dcFE tutarlar\u0131n\u0131n tespitinde kullan\u0131lacak olan Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131n eksi de\u011fer olmas\u0131 durumunda bu oranlar da hesaplamada eksi de\u011fer olarak dikkate al\u0131n\u0131r. Hesaplamaya konu d\u00f6neme ili\u015fkin olarak Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131n toplam\u0131 eksi de\u011fer oldu\u011fu takdirde Y\u0130-\u00dcFE tutar\u0131 s\u0131f\u0131r kabul edilir.<\/p>\n

(6) Ay kesrine isabet eden g\u00fcnler i\u00e7in Y\u0130-\u00dcFE tutar\u0131n\u0131n hesaplanmas\u0131nda, ilgili ay Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 30\u2019a b\u00f6l\u00fcnmek suretiyle (Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131\/100\/30=) bulunacak g\u00fcnl\u00fck oran kullan\u0131l\u0131r. Bulunacak rakam\u0131n virg\u00fclden sonraki 6 hanesi hesaplamalarda kullan\u0131lacak olup, 7 nci ve devam eden hanelerde bir say\u0131 bulunmas\u0131 h\u00e2linde 6 nc\u0131 hane bir \u00fcst say\u0131ya tamamlan\u0131r ve bulunan rakam 100 say\u0131s\u0131 ile \u00e7arp\u0131lmak suretiyle g\u00fcnl\u00fck Y\u0130-\u00dcFE oran\u0131 bulunur. Bulunan g\u00fcnl\u00fck oran ge\u00e7en g\u00fcn say\u0131s\u0131 ile \u00e7arp\u0131larak ay kesrine isabet eden toplam Y\u0130-\u00dcFE oran\u0131 bulunur.<\/p>\n

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\u00d6rnek 1 \u2013<\/b>\u00a025\/8\/2015 vadeli bir alaca\u011f\u0131n Kanunun yay\u0131m\u0131 tarihi itibar\u0131yla \u00f6denmemi\u015f olmas\u0131 h\u00e2linde bu alaca\u011fa %111,6476 oran\u0131nda hesaplanmas\u0131 gereken gecikme faizi yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 toplam\u0131 a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131r.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

Buna g\u00f6re;<\/p>\n

-26\/8\/2015 tarihinden 25\/5\/2021 tarihine kadar d\u00f6nem i\u00e7in Tebli\u011fin Ek-2\u2019sinde yer alan tabloda bulunan Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131n toplanmas\u0131 suretiyle elde edilen oran:\u00a024,04<\/b><\/p>\n

\u2013 26\/5\/2021 tarihi ile 8\/6\/2021 tarihi aras\u0131ndaki 14 g\u00fcnl\u00fck k\u0131st d\u00f6nem i\u00e7in ise alt\u0131nc\u0131 f\u0131krada belirtilen \u015fekilde yap\u0131lan hesaplama sonucu elde edilen oran:\u00a00,1638\u2019dir.<\/b><\/p>\n

(May\u0131s ay\u0131na ait Y\u0130-\u00dcFE oran\u0131 (14 g\u00fcn)<\/p>\n

[(0,35\/100)\/30\u00d7100]x14)<\/p>\n

Dolay\u0131s\u0131yla; 26\/8\/2015 tarihinden 8\/6\/2021 tarihine kadar ge\u00e7en s\u00fcre i\u00e7in Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 toplam\u0131\u00a024,2038\u00a0<\/b>olmaktad\u0131r.<\/p>\n

Bu oran ile alacak asl\u0131 \u00e7arp\u0131lmak suretiyle Y\u0130-\u00dcFE tutar\u0131 hesaplan\u0131r.<\/p>\n

Bulunan bu Y\u0130-\u00dcFE tutar\u0131, alacak asl\u0131 ile toplanmak suretiyle yap\u0131land\u0131r\u0131lan alacak tutar\u0131 belirlenir.<\/p>\n

\u00d6deme s\u00fcresi ve \u015fekli<\/b><\/p>\n

MADDE 7 \u2013<\/b>\u00a0(1) Yap\u0131land\u0131r\u0131lan alacaklar pe\u015fin veya taksitler (6, 9, 12 veya 18 e\u015fit taksit) h\u00e2linde \u00f6denebilir. Yap\u0131land\u0131r\u0131lan alacaklara ili\u015fkin ilk taksitin son \u00f6deme tarihi 30 Eyl\u00fcl 2021\u2019dir. Di\u011fer taksitler ise bu tarihi takip eden iki\u015fer ayl\u0131k d\u00f6nemler h\u00e2linde \u00f6denir.<\/p>\n

(2) Alacak tutar\u0131n\u0131n tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7erisinde pe\u015fin olarak \u00f6denmesi h\u00e2linde:<\/p>\n

a) Bu tutarlara katsay\u0131 uygulanmaz.<\/p>\n

b) Y\u0130-\u00dcFE tutar\u0131n\u0131n % 90\u2019\u0131n\u0131n tahsilinden vazge\u00e7ilir.<\/p>\n

c) Yap\u0131land\u0131rma sonucu \u00f6denecek alaca\u011f\u0131n sadece fer\u2019i alacaktan ibaret olmas\u0131 h\u00e2linde Y\u0130-\u00dcFE tutar\u0131ndan % 50 indirim yap\u0131l\u0131r.<\/p>\n

\u00e7) Alacak tutar\u0131n\u0131n defaten \u00f6denmesi zorunlu olmay\u0131p, ilk taksit \u00f6deme s\u00fcresi i\u00e7inde farkl\u0131 zamanlarda borcun tamam\u0131n\u0131n \u00f6denmesi h\u00e2linde de bu f\u0131kra h\u00fckm\u00fcnden yararlan\u0131l\u0131r.<\/p>\n

d) Alacak tutar\u0131n\u0131n taksitle \u00f6deme se\u00e7ene\u011fi tercih edilmesine ra\u011fmen ilk taksit \u00f6deme s\u00fcresi i\u00e7inde pe\u015fin olarak tamam\u0131n\u0131n \u00f6denmesi durumunda da bu f\u0131kra h\u00fckm\u00fcnden yararlan\u0131l\u0131r.<\/p>\n

e) Pe\u015fin \u00f6deme se\u00e7ene\u011fi tercih edilmek suretiyle yap\u0131land\u0131r\u0131lan alacaklar\u0131n tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7inde \u00f6denmemesi h\u00e2linde ilk taksit \u00f6deme s\u00fcresini izleyen ay\u0131n sonuna kadar gecikilen her ay ve kesri i\u00e7in\u00a06183 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a051 inci maddesine g\u00f6re belirlenen gecikme zamm\u0131 oran\u0131nda hesaplanacak ge\u00e7 \u00f6deme zamm\u0131 ile birlikte \u00f6deme yap\u0131larak Kanunun 10 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fckm\u00fcnden yararlan\u0131labilir. Bu durumda, ge\u00e7 \u00f6deme zamm\u0131yla birlikte yap\u0131lan \u00f6deme, ilk iki taksit \u00f6deme s\u00fcresi i\u00e7inde yap\u0131lm\u0131\u015f oldu\u011fundan, bu \u00f6demelere \u00fc\u00e7\u00fcnc\u00fc f\u0131kra h\u00fckm\u00fcne g\u00f6re indirim uygulan\u0131r.<\/p>\n

(3) Alacak tutar\u0131n\u0131n ilk taksitinin s\u00fcresinde ve tam olarak \u00f6denmi\u015f olmas\u0131 \u015fart\u0131yla, kalan taksitlerin tamam\u0131n\u0131n ikinci taksit \u00f6deme s\u00fcresi i\u00e7inde \u00f6denmesi h\u00e2linde:<\/p>\n

a) Bu tutarlara katsay\u0131 uygulanmaz.<\/p>\n

b) Y\u0130-\u00dcFE tutar\u0131n\u0131n % 50\u2019sinin tahsilinden vazge\u00e7ilir.<\/p>\n

c) Yap\u0131land\u0131rma sonucu \u00f6denecek alaca\u011f\u0131n sadece fer\u2019i alacaktan ibaret olmas\u0131 h\u00e2linde Y\u0130-\u00dcFE tutar\u0131ndan % 25 indirim yap\u0131l\u0131r.<\/p>\n

(4) Ba\u015fvuruda bulunan bor\u00e7lular ba\u015fvuru s\u0131ras\u0131nda; 6, 9, 12 veya 18 e\u015fit taksitte \u00f6deme se\u00e7eneklerinden birini tercih ederler ve kendilerine tercih ettikleri taksit s\u00fcresine uygun \u00f6deme plan\u0131 verilir. Bor\u00e7lu taraf\u0131ndan taksit say\u0131s\u0131na ili\u015fkin bir tercihte bulunulmamas\u0131 h\u00e2linde, \u0130darece Kanunda \u00f6ng\u00f6r\u00fclen en uzun taksit say\u0131s\u0131 olan 18 taksite ili\u015fkin \u00f6deme plan\u0131 verilir. Taksitle yap\u0131lacak \u00f6demelerde alacak tutar\u0131;<\/p>\n

a) Alt\u0131 e\u015fit taksit i\u00e7in (1,09),<\/p>\n

b) Dokuz e\u015fit taksit i\u00e7in (1,135),<\/p>\n

c) On iki e\u015fit taksit i\u00e7in (1,18),<\/p>\n

\u00e7) On sekiz e\u015fit taksit i\u00e7in (1,27),<\/p>\n

katsay\u0131s\u0131 ile \u00e7arp\u0131l\u0131r ve bulunan tutar taksit say\u0131s\u0131na b\u00f6l\u00fcnmek suretiyle iki\u015fer ayl\u0131k d\u00f6nemler h\u00e2linde \u00f6denecek taksit tutar\u0131 hesaplan\u0131r.<\/p>\n

(5) Tercih edilen s\u00fcreden daha k\u0131sa s\u00fcrede \u00f6deme yap\u0131lmas\u0131 h\u00e2linde \u00f6denecek tutar ilgili katsay\u0131ya g\u00f6re d\u00fczeltilir. Ancak, tercih edilen taksit s\u00fcresinden daha uzun bir s\u00fcrede \u00f6deme yap\u0131lamaz.<\/p>\n

\u00d6rnek 2 \u2013<\/b>\u00a0Kanunun 10 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda \u0130dareye ba\u015fvuruda bulunan bor\u00e7lunun;<\/p>\n

\u2013 Yap\u0131land\u0131r\u0131lacak alacak asl\u0131 tutar\u0131 258.500,00 TL,<\/p>\n

\u2013 Y\u0130-\u00dcFE tutar\u0131 32.500,00 TL<\/p>\n

olmak \u00fczere toplam 291.000,00 TL borcu bulunmaktad\u0131r.<\/p>\n

1)\u00a0<\/b>Bor\u00e7lu \u0130dareye ba\u015fvurarak hesaplanan bu bedeli pe\u015fin \u00f6deme se\u00e7ene\u011fini tercih ederek \u00f6demek istemesi halinde ayr\u0131ca bir katsay\u0131 hesaplanmayacakt\u0131r.<\/p>\n

\u00a0Bor\u00e7lu taraf\u0131ndan, yap\u0131land\u0131r\u0131lan borcun ilk taksit \u00f6deme s\u00fcresi i\u00e7inde \u00f6denmesi nedeniyle Y\u0130-\u00dcFE tutar\u0131ndan % 90 oran\u0131nda indirim yap\u0131lacakt\u0131r.<\/p>\n

Bu durumda bor\u00e7lu;<\/p>\n

\u2013 Y\u0130-\u00dcFE tutar\u0131 olarak [32.500,00 \u2013 (32.500,00 x %90)=] 3.250,00 TL,<\/p>\n

\u2013 Toplamda ise (258.500,00 + 3.250,00=) 261.750,00 TL \u00f6deme yapmak suretiyle,<\/p>\n

Kanunun 10 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fck\u00fcmlerinden yararlanacakt\u0131r.<\/p>\n

Yap\u0131land\u0131r\u0131lan borcun bor\u00e7lu taraf\u0131ndan 30 Eyl\u00fcl 2021 tarihine (bu tarih d\u00e2hil) kadar \u00f6denmeyip, hesaplanacak ge\u00e7 \u00f6deme zamm\u0131 (Yap\u0131land\u0131r\u0131lan bor\u00e7 son \u00f6deme tarihinden 15 g\u00fcn sonra \u00f6denmesine ra\u011fmen ge\u00e7 \u00f6deme zamm\u0131n\u0131n hesab\u0131nda gecikme zamm\u0131 15 g\u00fcn yerine tam ay olarak dikkate al\u0131nm\u0131\u015ft\u0131r. 291.000,00 TL x %1,6= 4.656,00 TL) ile birlikte 15 Ekim 2021 tarihinde \u00f6denmesi durumunda Y\u0130-\u00dcFE tutar\u0131ndan %50 oran\u0131nda indirim yap\u0131lacakt\u0131r.<\/p>\n

Bu durumda bor\u00e7lu;<\/p>\n

\u2013 Y\u0130-\u00dcFE tutar\u0131 olarak [32.500,00 \u2013 (32.500,00 x %50)=]16.250,00 TL,<\/p>\n

\u2013 Toplamda ise (258.500,00 + 16.250,00=) 274.750,00 TL \u00f6deme yapacakt\u0131r.<\/p>\n

2)\u00a0<\/b>Bor\u00e7lunun bor\u00e7lar\u0131n\u0131 18 e\u015fit taksitte \u00f6demeyi talep etmesi halinde ise; 291.000,00 TL alacak tutar\u0131 (1,27) katsay\u0131s\u0131 ile \u00e7arp\u0131l\u0131r. Bu \u015fekilde bulunan tutar, 18\u2019e b\u00f6l\u00fcnmek suretiyle taksit tutar\u0131 bulunur.<\/p>\n

18 e\u015fit taksit i\u00e7in yap\u0131land\u0131rmaya esas tutar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 291.000,00 x 1,27 = 369.570,00 TL<\/p>\n

Taksit tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 369.570,00 \/ 18\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= 20.531,67 TL\u2019dir.<\/p>\n

Taksitlendirmeye esas olan 369.570,00 TL\u2019nin (369.570,00 \u2013 291.000,00=) 78.570,00 TL\u2019si toplam katsay\u0131 tutar\u0131d\u0131r.<\/p>\n

Bu durumda bor\u00e7lu, borcunu 20.531,67 TL\u2019lik e\u015fit taksitler halinde \u00f6deyebilecektir.<\/p>\n

3)\u00a0<\/b>Eyl\u00fcl\/2021 ay\u0131nda bor\u00e7lu \u0130dareye ba\u015fvurarak taksit tutarlar\u0131n\u0131 defaten \u00f6demek istedi\u011fini bildirmi\u015ftir.<\/p>\n

Bu durumda bor\u00e7lu;<\/p>\n

\u2013 Alacak asl\u0131 258.500,00 TL,<\/p>\n

\u2013 Y\u0130-\u00dcFE tutar\u0131n\u0131n %10\u2019u [32.500,00 \u2013 (32.500,00 x % 90)] 3.250,00 TL,<\/p>\n

olmak \u00fczere toplamda 261.750,00 TL \u00f6deme yapacakt\u0131r.<\/p>\n

Bor\u00e7lu taraf\u0131ndan, yap\u0131land\u0131r\u0131lan borcun ilk taksit \u00f6deme s\u00fcresi i\u00e7inde \u00f6denmesi nedeniyle ayr\u0131ca bir katsay\u0131 hesaplanmayacak ve Y\u0130-\u00dcFE tutar\u0131ndan %90 oran\u0131nda indirim yap\u0131lacakt\u0131r.<\/p>\n

Buna g\u00f6re, yap\u0131land\u0131r\u0131lan borcun ilk taksit \u00f6deme s\u00fcresi i\u00e7inde \u00f6denmesi h\u00e2linde 78.570,00 TL katsay\u0131 tutar\u0131 ile 29.250,00 TL Y\u0130-\u00dcFE tutar\u0131 olmak \u00fczere toplam 107.820,00 TL daha az \u00f6deme yap\u0131lacakt\u0131r.<\/p>\n

\u00d6rnek 3 \u2013<\/b>\u00a0Kanunun 10 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda \u0130dareye ba\u015fvuruda bulunan bor\u00e7lu, borcunu 18 e\u015fit taksitte \u00f6demeyi talep etmi\u015ftir.<\/p>\n

\u0130dare taraf\u0131ndan;<\/p>\n

\u2013 Alacak asl\u0131 tutar\u0131 180.000,00 TL,<\/p>\n

\u2013 Y\u0130-\u00dcFE tutar\u0131 36.000,00 TL,<\/p>\n

olmak \u00fczere yap\u0131land\u0131r\u0131lan alacak tutar\u0131 216.000,00 TL olarak hesaplanm\u0131\u015ft\u0131r.<\/p>\n

Bor\u00e7lu, yap\u0131land\u0131r\u0131lan alacak tutar\u0131n\u0131 18 e\u015fit taksitte \u00f6demeyi talep etti\u011finden 216.000,00 TL alacak tutar\u0131 (1,27) katsay\u0131s\u0131 ile \u00e7arp\u0131l\u0131r.<\/p>\n

Bu \u015fekilde bulunan tutar, 18\u2019e b\u00f6l\u00fcnmek suretiyle taksit tutar\u0131 hesaplan\u0131r.<\/p>\n

18 e\u015fit taksit i\u00e7in yap\u0131land\u0131rmaya esas tutar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 216.000,00 x 1,27\u00a0\u00a0\u00a0= 274.320,00 TL<\/p>\n

Taksit tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 274.320,00 \/ 18\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= 15.240,00 TL<\/p>\n

Taksitlendirmeye esas olan 274.320,00 TL\u2019nin (274.320,00 \u2013 216.000,00=) 58.320,00 TL\u2019si toplam katsay\u0131 tutar\u0131d\u0131r.<\/p>\n

Bor\u00e7lu, Eyl\u00fcl\/2021 ay\u0131nda \u00f6demesi gereken taksit tutar\u0131 olan 15.240,00 TL\u2019yi s\u00fcresinde \u00f6demi\u015ftir.<\/p>\n

15\/10\/2021 tarihinde bor\u00e7lu \u0130dareye ba\u015fvurarak kalan taksit tutarlar\u0131n\u0131n tamam\u0131n\u0131 defaten \u00f6demek istedi\u011fini bildirmi\u015ftir.<\/p>\n

Ba\u015fvuru s\u0131ras\u0131nda 18 e\u015fit taksitte \u00f6deme se\u00e7ene\u011fi tercih edilmi\u015f olmakla birlikte, daha sonra ikinci taksit \u00f6deme s\u00fcresi i\u00e7inde, borcun tamam\u0131 \u00f6denmek istendi\u011finde, \u00f6denecek tutar a\u015fa\u011f\u0131daki \u015fekilde bulunur.<\/p>\n

Bor\u00e7lu taraf\u0131ndan, yap\u0131land\u0131r\u0131lan borcun Ekim\/2021 ay\u0131nda \u00f6denmesi nedeniyle ayr\u0131ca bir katsay\u0131 hesaplanmaz ve Y\u0130-\u00dcFE tutar\u0131ndan % 50 oran\u0131nda indirim yap\u0131l\u0131r.<\/p>\n

Buna g\u00f6re, yap\u0131land\u0131r\u0131lan borcun Ekim\/2021 ay\u0131nda \u00f6denmesi h\u00e2linde 58.320,00 TL katsay\u0131 tutar\u0131 ve 18.000,00 TL Y\u0130-\u00dcFE tutar\u0131 olmak \u00fczere toplam 76.320,00 TL daha az \u00f6deme yap\u0131lacakt\u0131r.<\/p>\n

Di\u011fer h\u00fck\u00fcmler<\/b><\/p>\n

MADDE 8 \u2013<\/b>\u00a0(1) Kanun kapsam\u0131nda \u00f6denmesi gereken taksitlerin ilk ikisinin s\u00fcresinde ve tam \u00f6denmesi ko\u015fuluyla, kalan taksitlerden; bir takvim y\u0131l\u0131nda en fazla iki taksitin, s\u00fcresinde \u00f6denmemesi veya eksik \u00f6denmesi h\u00e2linde, \u00f6denmeyen veya eksik \u00f6denen taksit tutarlar\u0131n\u0131n bor\u00e7lunun ba\u015fvuru s\u0131ras\u0131nda tercih etti\u011fi taksitlendirme s\u00fcresinin son taksitini izleyen ay\u0131n sonuna kadar, gecikilen her ay ve kesri i\u00e7in 6183 say\u0131l\u0131 Kanunun 51 inci maddesine g\u00f6re belirlenen gecikme zamm\u0131 oran\u0131nda hesaplanacak ge\u00e7 \u00f6deme zamm\u0131 ile birlikte \u00f6denmesi \u015fart\u0131yla bor\u00e7lu Kanun h\u00fck\u00fcmlerinden yararland\u0131r\u0131l\u0131r.<\/p>\n

(2) Ancak, \u00f6denmesi gereken taksitlerden;<\/p>\n

a) \u0130lk ikisinin s\u00fcresinde \u00f6denmemesi veya eksik \u00f6denmesi,<\/p>\n

b) \u0130lk ikisinin s\u00fcresinde \u00f6denmesine ra\u011fmen bir takvim y\u0131l\u0131nda ikiden fazla taksitin s\u00fcresinde \u00f6denmemesi veya eksik \u00f6denmesi,<\/p>\n

c) S\u00fcresinde \u00f6denmeyen veya eksik \u00f6denen taksitlerin ge\u00e7 \u00f6deme zamm\u0131yla birlikte son taksiti izleyen ay\u0131n sonuna kadar da \u00f6denmemesi,<\/p>\n

h\u00e2linde Kanundan yararlanma hakk\u0131 kaybedilir.<\/p>\n

(3) Yap\u0131land\u0131r\u0131lan alacaklara ili\u015fkin \u00f6denecek taksit tutar\u0131n\u0131n % 10\u2019unu a\u015fmamak \u015fart\u0131yla 10 T\u00fcrk liras\u0131na (bu tutar d\u00e2hil) kadar yap\u0131lm\u0131\u015f eksik \u00f6demeler ihlal sebebi say\u0131lmaz.<\/p>\n

(4) Alacaklar\u0131n birinci f\u0131krada belirtilen \u015fekilde tamamen \u00f6denmemi\u015f olmas\u0131 h\u00e2linde bor\u00e7lular, \u00f6dedikleri tutarlar kadar Kanun h\u00fck\u00fcmlerinden yararlan\u0131rlar. Yap\u0131land\u0131r\u0131ld\u0131\u011f\u0131 h\u00e2lde Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmeyen alacaklar\u0131n yap\u0131land\u0131rma \u00f6ncesi t\u00fcr\u00fc ve vadesi dikkate al\u0131narak takip i\u015flemleri ilgili mevzuat kapsam\u0131nda yap\u0131l\u0131r ve Kanunun yay\u0131m\u0131 tarihinden \u00f6nce ba\u015flam\u0131\u015f olan takip i\u015flemleri ge\u00e7erlili\u011fini koruyarak kald\u0131\u011f\u0131 yerden devam eder.<\/p>\n

(5) Yap\u0131land\u0131r\u0131lan alacaklara ili\u015fkin hesaplanan gecikme zamm\u0131, faiz gibi fer\u2019i alacaklar\u0131n tahsilinden vazge\u00e7ilir.<\/p>\n

(6) S\u00fcresinde \u00f6denen alacaklara, 7 nci maddede \u00f6ng\u00f6r\u00fclen katsay\u0131 uygulamas\u0131 hari\u00e7 olmak \u00fczere Kanunun yay\u0131m\u0131 tarihinden sonraki s\u00fcreler i\u00e7in faiz, gecikme zamm\u0131, gecikme cezas\u0131 gibi herhangi bir fer\u2019i alacak tatbik edilmez.<\/p>\n

(7) Bor\u00e7lar\u0131n s\u00fcresi i\u00e7erisinde \u00f6denmemesi sebebiyle kesin izin, kesin tahsis, kulland\u0131rma karar\u0131, irtifak hakk\u0131, kullanma izni ve kiralama i\u015flemleri iptal edilenler taraf\u0131ndan bor\u00e7lar Tebli\u011fde belirtilen \u015fekilde \u00f6dense dahi, iptal i\u015flemi ihya edilmez ve ge\u00e7erlili\u011fini korur.<\/p>\n

(8) Ba\u015fvuru ve taksit \u00f6deme s\u00fcrelerinin son g\u00fcn\u00fcn\u00fcn resm\u00ee tatile rastlamas\u0131 h\u00e2linde s\u00fcre, tatili izleyen ilk i\u015f g\u00fcn\u00fc mesai saati sonunda biter.<\/p>\n

Dava konusu edilmi\u015f ve\/veya icra takibi ba\u015flat\u0131lm\u0131\u015f alacaklar<\/b><\/p>\n

MADDE 9 \u2013\u00a0<\/b>(1) Kanunun 10 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda olan ve Kanunun yay\u0131mland\u0131\u011f\u0131 9\/6\/2021 tarihinden \u00f6nce dava konusu edilmi\u015f ve\/veya icra takibi ba\u015flat\u0131lm\u0131\u015f alacaklar i\u00e7in bor\u00e7lular\u0131n bu f\u0131kra h\u00fckm\u00fcnden yararlanmak \u00fczere 31 A\u011fustos 2021 tarihine (bu tarih d\u00e2hil) kadar ba\u015fvurmalar\u0131 ve Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde alacaklar\u0131n\u0131 \u00f6demeleri halinde bunlar i\u00e7in a\u00e7\u0131lan davalar sonland\u0131r\u0131l\u0131r ve icra takipleri durdurulur. Bu takdirde bor\u00e7lular\u0131n mahkeme ve icra masraflar\u0131 ile vek\u00e2let \u00fccretini ilk taksit tutar\u0131 ile birlikte \u00f6demeleri gerekmektedir.<\/p>\n

(2) Ba\u015fvuru s\u0131ras\u0131nda \u0130dareye verilen davadan vazge\u00e7meye ili\u015fkin hususlar\u0131n da yer ald\u0131\u011f\u0131 dilek\u00e7enin \u0130dareye verildi\u011fi tarih, ilgili yarg\u0131 merciine verildi\u011fi tarih say\u0131l\u0131r ve dilek\u00e7enin bir \u00f6rne\u011fi derhal davan\u0131n bulundu\u011fu yarg\u0131 merciine g\u00f6nderilir.<\/p>\n

(3) Bor\u00e7lular taraf\u0131ndan, davadan vazge\u00e7ilmesi h\u00e2linde \u0130darece de ihtilaflar s\u00fcrd\u00fcr\u00fclmez.<\/p>\n

(4) Ba\u015fvuruda bulunan ve a\u00e7t\u0131klar\u0131 davalardan vazge\u00e7en bor\u00e7lular\u0131n bu ihtilaflar\u0131yla ilgili olarak karar tarihine bak\u0131lmaks\u0131z\u0131n Kanunun yay\u0131mland\u0131\u011f\u0131 9\/6\/2021 tarihinden sonra tebli\u011f edilen yarg\u0131 kararlar\u0131 uyar\u0131nca i\u015flem yap\u0131lmaz.<\/p>\n

(5) Vazge\u00e7ilen davalarda verilen kararlar ile h\u00fckmedilen yarg\u0131lama gideri, avukatl\u0131k \u00fccreti ve fer\u2019ilerinin bulunmas\u0131 h\u00e2linde bu tutarlar kar\u015f\u0131l\u0131kl\u0131 olarak talep edilmez ve bu alacaklar i\u00e7in icra takibi yap\u0131lamaz. Vazge\u00e7me tarihinden \u00f6nce \u00f6denmi\u015f olan yarg\u0131lama giderleri ve avukatl\u0131k \u00fccretleri geri al\u0131nmaz.<\/p>\n

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

MADDE 10 \u2013<\/b>\u00a0(1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

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

MADDE 11 \u2013<\/b>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini \u00c7evre ve \u015eehircilik Bakan\u0131 y\u00fcr\u00fct\u00fcr.\u00a0<\/span><\/b><\/span><\/p>\n

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

Milli Emlak Genel Tebli\u011fi (S\u0131ra No: 405) 15 Temmuz 2021 Tarihli Resmi Gazete Say\u0131: 31542 \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131ndan: Ama\u00e7 ve kapsam MADDE 1 \u2013\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-16064","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16064","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=16064"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16064\/revisions"}],"predecessor-version":[{"id":16065,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16064\/revisions\/16065"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}