{"id":18616,"date":"2024-08-01T07:28:54","date_gmt":"2024-08-01T07:28:54","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=18616"},"modified":"2024-08-01T07:28:54","modified_gmt":"2024-08-01T07:28:54","slug":"damga-ve-otvde-yasa-degisiklikleri","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2024\/08\/damga-ve-otvde-yasa-degisiklikleri\/","title":{"rendered":"Damga ve \u00d6TV\u2019de Yasa De\u011fi\u015fiklikleri"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2017\/01\/turmob.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-10368\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2017\/01\/turmob.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>DAMGA VE \u00d6ZEL T\u00dcKET\u0130M VERG\u0130LER\u0130NDE YASA DE\u011e\u0130\u015e\u0130KL\u0130\u011e\u0130 26\/7\/2024 tarihli ve 7521 say\u0131l\u0131 BAZI KANUN VE KANUN H\u00dcKM\u00dcNDE KARARNAMELERDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASIN&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>Damga ve \u00d6TV\u2019de Yasa De\u011fi\u015fiklikleri<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2024-07-29T15:22:43+03:00\">29 Temmuz 2024<\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"wpb-content-wrapper\">\n<p>DAMGA VE \u00d6ZEL T\u00dcKET\u0130M VERG\u0130LER\u0130NDE YASA DE\u011e\u0130\u015e\u0130KL\u0130\u011e\u0130<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\"><strong>\u00d6ZET<\/strong><\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-rounded vc_color-vista_blue vc_do_message\">\n<p>26\/7\/2024 tarihli ve 7521 say\u0131l\u0131 BAZI KANUN VE KANUN H\u00dcKM\u00dcNDE KARARNAMELERDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN\u2019la Damga Vergisi Kanunu ve \u00d6zel T\u00fcketim Vergisi Kanununda a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>\u2013 17\/10\/2016 tarihli ve 2016\/9495 say\u0131l\u0131 Yat\u0131r\u0131mlara Proje Bazl\u0131 Devlet Yard\u0131m\u0131 Verilmesine \u0130li\u015fkin Karar\u0131n ek 1\u2019inci maddesi h\u00fckm\u00fcnde oldu\u011fu gibi Sanayi ve Teknoloji Bakan\u0131 ile yat\u0131r\u0131mc\u0131lar aras\u0131nda imzalanan ve yat\u0131r\u0131m te\u015fviklerine ili\u015fkin h\u00fck\u00fcmler i\u00e7eren yat\u0131r\u0131m s\u00f6zle\u015fmeleri, yat\u0131r\u0131m te\u015fvik belgelerine istinaden uygulananlara benzer \u015fekilde damga vergisinden istisna tutulmu\u015ftur. D\u00fczenleme 1\/7\/2024 tarihinden itibaren ge\u00e7erli olmak \u00fczere 26\/7\/2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>\u2013 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (II) say\u0131l\u0131 listede de\u011fi\u015fiklik yap\u0131larak, sadece ara\u00e7 d\u0131\u015f\u0131ndan \u015farj edilebilen (plug-in) hibrit elektrikli ara\u00e7lardan birle\u015ftirilmi\u015f kilometre ba\u015f\u0131na karbondioksit emisyonu 25 gram\u0131n alt\u0131nda ve birle\u015ftirilmi\u015f elektrikli motor menzili 70 kilometre ve \u00fczerinde olanlar\u0131n \u00d6TV oranlar\u0131 motor silindir hacmi ve ve matrah e\u015fikleri dikkate al\u0131narak d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr. D\u00fczenleme 26\/7\/2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<p>26\/7\/2024 tarihli ve\u00a0<a href=\"https:\/\/www.alomaliye.com\/2024\/07\/26\/7521-sayili-bazi-kanun-ve-khklerde-degisiklik-yapilmasina-dair-kanun\/\">7521 say\u0131l\u0131 BAZI KANUN VE KANUN H\u00dcKM\u00dcNDE KARARNAMELERDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN<\/a>\u2019la, Damga Vergisi Kanunu ve \u00d6zel T\u00fcketim Vergisi Kanununda a\u015fa\u011f\u0131daki de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>\u2013 Kanunun 3\u2019\u00fcnc\u00fc maddesi ile 17\/10\/2016 tarihli ve 2016\/9495 say\u0131l\u0131\u00a0<a href=\"https:\/\/www.alomaliye.com\/2016\/11\/26\/bkk-2016-9495-yatirimlara-proje-bazli-devlet-yardimi-verilmesi\/\">Yat\u0131r\u0131mlara Proje Bazl\u0131 Devlet Yard\u0131m\u0131 Verilmesine \u0130li\u015fkin Karar\u0131n<\/a>\u00a0ek 1\u2019inci maddesi h\u00fckm\u00fcnde oldu\u011fu gibi Sanayi ve Teknoloji Bakan\u0131 ile yat\u0131r\u0131mc\u0131lar aras\u0131nda imzalanan ve yat\u0131r\u0131m te\u015fviklerine ili\u015fkin h\u00fck\u00fcmler i\u00e7eren yat\u0131r\u0131m s\u00f6zle\u015fmeleri, yat\u0131r\u0131m te\u015fvik belgelerine istinaden uygulananlara benzer \u015fekilde damga vergisinden istisna tutulmu\u015ftur. D\u00fczenleme 1\/7\/2024 tarihinden itibaren ge\u00e7erli olmak \u00fczere 26\/7\/2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir<\/p>\n<p>\u2013 Kanunun 11\u2019nci maddesi ile\u00a0<a href=\"https:\/\/www.alomaliye.com\/2002\/06\/12\/ozel-tuketim-vergisi-kanunu-otv-4760-sayili-kanun\/\">4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa<\/a>\u00a0ekli (II) say\u0131l\u0131 listede de\u011fi\u015fiklik yap\u0131larak, sadece ara\u00e7 d\u0131\u015f\u0131ndan \u015farj edilebilen (plug-in) hibrit elektrikli ara\u00e7lardan birle\u015ftirilmi\u015f kilometre ba\u015f\u0131na karbondioksit emisyonu 25 gram\u0131n alt\u0131nda ve birle\u015ftirilmi\u015f elektrikli motor menzili 70 kilometre ve \u00fczerinde olan ara\u00e7lardan,<\/p>\n<p>\u2022 motor silindir hacmi 1600 cm3\u2019\u00fc ge\u00e7meyenlerden \u00f6zel t\u00fcketim vergisi matrah\u0131 1.350.000 TL\u2019yi a\u015fmayanlar\u0131n \u00d6TV oran\u0131 30\u2019a, di\u011ferleri ise 60\u2019a;<\/p>\n<p>\u2022 motor silindir hacmi 1600 cm3\u2019\u00fc ge\u00e7en fakat 1800 cm3\u2019\u00fc ge\u00e7meyenlerden \u00f6zel t\u00fcketim vergisi matrah\u0131 1.350.000 TL\u2019yi a\u015fmayanlar\u0131n \u00d6TV oran\u0131 %70\u2019e, d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>D\u00fczenleme 26\/7\/2024 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>D\u00fczenlemeler a\u015fa\u011f\u0131da kar\u015f\u0131la\u015ft\u0131rmal\u0131 tablo halinde verilmi\u015ftir.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"not-transparent aligncenter wp-image-160196 size-full disappear mom_appear\" src=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/dam-otv-jpg.webp\" sizes=\"auto, (max-width: 771px) 100vw, 771px\" srcset=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/dam-otv-jpg.webp 771w, https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/dam-otv-300x246.webp 300w, https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/dam-otv-768x630.webp 768w, https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/dam-otv-600x492.webp 600w\" alt=\"\" width=\"771\" height=\"632\" data-dominant-color=\"d8dce0\" data-has-transparency=\"false\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"not-transparent aligncenter wp-image-160197 size-full disappear mom_appear\" src=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/2024-07-29_15-15-57.png\" sizes=\"auto, (max-width: 766px) 100vw, 766px\" srcset=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/2024-07-29_15-15-57.png 766w, https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/2024-07-29_15-15-57-288x300.png 288w, https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/2024-07-29_15-15-57-600x625.png 600w\" alt=\"\" width=\"766\" height=\"798\" data-dominant-color=\"dfe3dc\" data-has-transparency=\"false\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"not-transparent aligncenter wp-image-160059 disappear mom_appear\" src=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/7521-resim-jpg.webp\" sizes=\"auto, (max-width: 562px) 100vw, 562px\" srcset=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/7521-resim-jpg.webp 465w, https:\/\/www.alomaliye.com\/wp-content\/uploads\/2024\/07\/7521-resim-300x103.webp 300w\" alt=\"\" width=\"562\" height=\"192\" data-dominant-color=\"e6e6e6\" data-has-transparency=\"false\" \/><\/p>\n<p><strong>Kaynak:<\/strong>\u00a0T\u00dcRMOB<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>DAMGA VE \u00d6ZEL T\u00dcKET\u0130M VERG\u0130LER\u0130NDE YASA DE\u011e\u0130\u015e\u0130KL\u0130\u011e\u0130 26\/7\/2024 tarihli ve 7521 say\u0131l\u0131 BAZI KANUN VE KANUN H\u00dcKM\u00dcNDE KARARNAMELERDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASIN&#8230; &nbsp;<\/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-18616","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18616","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=18616"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18616\/revisions"}],"predecessor-version":[{"id":18617,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18616\/revisions\/18617"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}