{"id":3124,"date":"2011-12-26T06:36:11","date_gmt":"2011-12-26T06:36:11","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=3124"},"modified":"2011-12-26T06:36:11","modified_gmt":"2011-12-26T06:36:11","slug":"emlak-vergisi-kanunu-genel-tebligi-seri-no58","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2011\/12\/emlak-vergisi-kanunu-genel-tebligi-seri-no58\/","title":{"rendered":"Emlak Vergisi Kanunu Genel Tebli\u011fi (Seri No:58)"},"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>1319 say\u0131l\u0131 Emlak Vergisi Kanununun 29 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde, binalar i\u00e7in vergi de\u011ferinin<\/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 &#8211; \u00c7evre ve \u015eehircilik Bakanl\u0131klar\u0131ndan:<\/p>\n<p>&nbsp;<\/p>\n<div align=\"center\"><span style=\"font-family: Verdana; font-size: xx-small;\"><strong>EMLAK VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO:58)\u00a0<\/strong><\/span><\/div>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.5.1319&amp;MevzuatIliski=0&amp;sourceXmlSearch=\"><span style=\"text-decoration: underline;\">1319 say\u0131l\u0131 Emlak Vergisi Kanununun<\/span><\/a> <strong>(1)<\/strong> 29 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde, binalar i\u00e7in vergi de\u011ferinin, Maliye ve Bay\u0131nd\u0131rl\u0131k ve \u0130skan Bakanl\u0131klar\u0131nca m\u00fc\u015ftereken tespit ve ilan edilecek bina metrekare normal in\u015faat maliyetleri ile ayn\u0131 maddenin (a) bendinde belirtilen esaslara g\u00f6re bulunacak arsa veya arsa pay\u0131 de\u011feri esas al\u0131narak 31 inci madde uyar\u0131nca haz\u0131rlanm\u0131\u015f bulunan <a href=\"http:\/\/www.resmigazete.gov.tr\/main.aspx?home=http:\/\/www.resmigazete.gov.tr\/arsiv\/14129.pdf&amp;main=http:\/\/www.resmigazete.gov.tr\/arsiv\/14129.pdf\"><span style=\"text-decoration: underline;\">t\u00fcz\u00fck<\/span><\/a> <strong>(2)<\/strong> h\u00fck\u00fcmlerinden yararlanmak suretiyle hesaplanan bedel oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><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 Kanununun<\/span><\/a> <strong>(3)<\/strong> m\u00fckerrer 49 uncu maddesinin (a) f\u0131kras\u0131nda, \u201cMaliye ve Bay\u0131nd\u0131rl\u0131k ve \u0130skan bakanl\u0131klar\u0131 1319 say\u0131l\u0131 Eml\u00e2k Vergisi Kanununun 29 uncu maddesi h\u00fckm\u00fc ile ayn\u0131 Kanunun 31 inci maddesi uyar\u0131nca haz\u0131rlanan t\u00fcz\u00fck h\u00fck\u00fcmlerine g\u00f6re bina metrekare normal in\u015faat maliyet bedellerini, uygulanaca\u011f\u0131 y\u0131ldan d\u00f6rt ay \u00f6nce m\u00fc\u015ftereken tespit ve Resm\u00ee Gazete ile il\u00e2n eder.\u201d, (d) f\u0131kras\u0131nda da, \u201c(a) ve (b) f\u0131kralar\u0131ndaki bina metrekare normal in\u015faat maliyet bedelleri ile arsalara ve araziye ait asgari \u00f6l\u00e7\u00fcde birim de\u011fer tespitlerine ili\u015fkin s\u00fcreleri gerekti\u011fi \u00f6l\u00e7\u00fcde k\u0131saltmaya Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>\u00d6te yandan, 4\/7\/2011 tarihli ve 27984 (1. m\u00fckerrer) say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 29\/6\/2011 tarihli ve <a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2011\/07\/20110704M1-1.htm\"><span style=\"text-decoration: underline;\">644 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin<\/span><\/a> 37 nci maddesinin (1) numaral\u0131 f\u0131kras\u0131nda, Bay\u0131nd\u0131rl\u0131k ve \u0130skan Bakanl\u0131\u011f\u0131na yap\u0131lan at\u0131flar\u0131n \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131na yap\u0131lm\u0131\u015f say\u0131laca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>Buna g\u00f6re, \u201c2012 Y\u0131l\u0131 \u0130\u00e7in Binalar\u0131n Metrekare Normal \u0130n\u015faat Maliyet Bedellerini G\u00f6sterir Cetvel\u201d, 213 say\u0131l\u0131 Kanunun m\u00fckerrer 49 uncu maddesinin (d) f\u0131kras\u0131 h\u00fckm\u00fcn\u00fcn tespit s\u00fcresinin k\u0131salt\u0131lmas\u0131na ili\u015fkin verdi\u011fi yetki do\u011frultusunda Maliye Bakanl\u0131\u011f\u0131 ile \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131nca m\u00fc\u015ftereken tespit edilmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<p>Bu itibarla, tespit olunan \u201c2012 Y\u0131l\u0131 \u0130\u00e7in Binalar\u0131n Metrekare Normal \u0130n\u015faat Maliyet Bedellerini G\u00f6sterir Cetvel\u201d bu Tebli\u011f ekinde yer almaktad\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) 11\/8\/1970 tarihli ve 13576 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>(2) 15\/3\/1972 tarihli ve 14129 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>(3) 10\/1\/1961 tarihli ve 10703 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.alomaliye.com\/2011\/emlak_vergisi_58_eki.xls\"><span style=\"text-decoration: underline;\"><strong><span style=\"font-family: Verdana; font-size: x-small;\">Ekleri i\u00e7in t\u0131klay\u0131n\u0131z<\/span><\/strong><\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1319 say\u0131l\u0131 Emlak Vergisi Kanununun 29 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde, binalar i\u00e7in vergi de\u011ferinin &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-3124","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3124","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=3124"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3124\/revisions"}],"predecessor-version":[{"id":3125,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3124\/revisions\/3125"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=3124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=3124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=3124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}