{"id":3122,"date":"2011-12-26T06:35:24","date_gmt":"2011-12-26T06:35:24","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=3122"},"modified":"2011-12-26T06:35:24","modified_gmt":"2011-12-26T06:35:24","slug":"ozel-iletisim-vergisi-genel-tebligi-seri-no8","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2011\/12\/ozel-iletisim-vergisi-genel-tebligi-seri-no8\/","title":{"rendered":"\u00d6zel \u0130leti\u015fim Vergisi Genel Tebli\u011fi (Seri No:8)"},"content":{"rendered":"<p><span style=\"color: #666666; font-family: Verdana;\"><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/maliyeb.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-389\" title=\"maliyeb\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/maliyeb.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>6802 say\u0131l\u0131 Gider Vergileri Kanununun 39 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cMobil telefon aboneli\u011finin ilk<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>26 Aral\u0131k 2011 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 28154<\/p>\n<p>&nbsp;<\/p>\n<p>Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n<p>&nbsp;<\/p>\n<div align=\"center\"><span style=\"font-family: Verdana; font-size: xx-small;\"><strong>\u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO:8)<\/strong><\/span><\/div>\n<p>&nbsp;<\/p>\n<p>\u00d6zel ileti\u015fim vergisi uygulamas\u0131na ili\u015fkin olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klaman\u0131n yap\u0131lmas\u0131na ihtiya\u00e7 duyulmu\u015ftur.<\/p>\n<p>&nbsp;<\/p>\n<p>13\/7\/1956 tarihli ve <a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.3.6802&amp;MevzuatIliski=0&amp;sourceXmlSearch=\"><span style=\"text-decoration: underline;\">6802 say\u0131l\u0131 Gider Vergileri Kanununun<\/span><\/a> <strong>(1)<\/strong> 39 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cMobil telefon aboneli\u011finin ilk tesisinde (operat\u00f6r de\u011fi\u015fiklikleri hari\u00e7) yirmimilyon lira ayr\u0131ca \u00f6zel ileti\u015fim vergisi al\u0131n\u0131r. Bu tutar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak <a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.4.213&amp;MevzuatIliski=0&amp;sourceXmlSearch=\"><span style=\"text-decoration: underline;\">213 say\u0131l\u0131 Vergi Usul Kanunu<\/span><\/a> <strong>(2)<\/strong> h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Hesaplanan tutar\u0131n y\u00fczde be\u015fini a\u015fmayan kesirler dikkate al\u0131nmaz.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>Bu h\u00fck\u00fcm uyar\u0131nca, mobil telefon aboneli\u011finin ilk tesisinde (operat\u00f6r de\u011fi\u015fiklikleri hari\u00e7) maktu olarak al\u0131nmas\u0131 h\u00fckme ba\u011flanan vergi tutar\u0131 (yirmimilyon lira), <a href=\"http:\/\/www.alomaliye.com\/2010\/ozel_iletisim_vergisi_7.htm\"><span style=\"text-decoration: underline;\">7 Seri No.lu \u00d6zel \u0130leti\u015fim Vergisi Genel Tebli\u011fi<\/span><\/a> <strong>(3)<\/strong> ile 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak 2011 y\u0131l\u0131 i\u00e7in 34,00 TL olarak belirlenmi\u015fti.<\/p>\n<p>&nbsp;<\/p>\n<p>17\/11\/2011 tarihli ve 28115 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <a href=\"http:\/\/www.alomaliye.com\/2011\/vuk_genel_tebligi_410.htm\"><span style=\"text-decoration: underline;\">410 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi<\/span><\/a> ile yeniden de\u011ferleme oran\u0131 2011 y\u0131l\u0131 i\u00e7in %10,26 olarak tespit edilmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<p>Buna g\u00f6re, s\u00f6z konusu maktu vergi tutar\u0131 1\/1\/2012 tarihinden itibaren 37,00-TL olarak uygulanacakt\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>Tebli\u011f olunur.<\/p>\n<p>&nbsp;<\/p>\n<p>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/p>\n<p>&nbsp;<\/p>\n<p>1 23\/07\/1956 tarihli ve 9362 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>2 10\/01\/1961 tarihli ve 10703 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>3 29\/12\/2010 tarihli ve 27800 m\u00fckerrer (6.) say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>6802 say\u0131l\u0131 Gider Vergileri Kanununun 39 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cMobil telefon aboneli\u011finin ilk &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-3122","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3122","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=3122"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3122\/revisions"}],"predecessor-version":[{"id":3123,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3122\/revisions\/3123"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=3122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=3122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=3122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}