

{"id":3986,"date":"2012-06-26T05:25:37","date_gmt":"2012-06-26T05:25:37","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=3986"},"modified":"2012-06-26T05:25:37","modified_gmt":"2012-06-26T05:25:37","slug":"5607-sayili-kacakcilikla-mucadele-kanunu-uyarinca-elkonulan-esya-veya-alikonulan-aracin-muhafaza-depolama-yukleme-bosaltma-ve-nakliye-ucretlerine-dair-teblig","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2012\/06\/5607-sayili-kacakcilikla-mucadele-kanunu-uyarinca-elkonulan-esya-veya-alikonulan-aracin-muhafaza-depolama-yukleme-bosaltma-ve-nakliye-ucretlerine-dair-teblig\/","title":{"rendered":"5607 Say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu Uyar\u0131nca Elkonulan E\u015fya Veya Al\u0131konulan Arac\u0131n Muhafaza, Depolama, Y\u00fckleme, Bo\u015faltma ve Nakliye \u00dccretlerine Dair Tebli\u011f"},"content":{"rendered":"<p><span style=\"color: #666666; font-family: Verdana;\"><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/gumruk.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-455\" title=\"gumruk\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/gumruk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>&#8230;tasfiye edinceye kadar muhafazas\u0131 s\u0131ras\u0131nda ge\u00e7en s\u00fcreye ait muhafaza <\/span><\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">26 Haziran 2012 Tarihli Resmi Gazete<\/span><\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">Say\u0131: 28335<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan:<\/span><\/p>\n<p align=\"center\">\n<p align=\"center\"><span style=\"font-family: Verdana; font-size: xx-small;\"><strong>5607 SAYILI KA\u00c7AK\u00c7ILIKLA M\u00dcCADELE KANUNU UYARINCA ELKONULAN <\/strong><\/span><\/p>\n<p align=\"center\"><span style=\"font-family: Verdana; font-size: xx-small;\"><strong>E\u015eYA VEYA ALIKONULAN ARACIN MUHAFAZA, DEPOLAMA, Y\u00dcKLEME, <\/strong><\/span><\/p>\n<p align=\"center\"><span style=\"font-family: Verdana; font-size: xx-small;\"><strong>BO\u015eALTMA VE NAKL\u0130YE \u00dcCRETLER\u0130NE DA\u0130R TEBL\u0130\u011e<\/strong><\/span><\/p>\n<p align=\"center\">\n<p align=\"center\"><strong><span style=\"font-family: Verdana; font-size: xx-small;\">B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/span><\/strong><\/p>\n<p align=\"center\"><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar<\/span><\/strong><\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Ama\u00e7<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 1 \u2013<\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\"> (1) Bu Tebli\u011fin amac\u0131, <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">21\/3\/2007<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> tarihli ve <a href=\"http:\/\/www.alomaliye.com\/2007\/5607_sayili_kanun.htm\"><span style=\"text-decoration: underline;\">5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu<\/span><\/a> uyar\u0131nca <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">elkonulan<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> e\u015fya veya al\u0131konulan arac\u0131n muhafaza edildi\u011fi yere teslim tarihinden itibaren, mahkeme karar\u0131na veya tasfiye edilinceye kadar muhafazas\u0131 s\u0131ras\u0131nda ge\u00e7en s\u00fcreye ait muhafaza \u00fccreti ile e\u015fyan\u0131n depolanmas\u0131, y\u00fcklenmesi, bo\u015falt\u0131lmas\u0131 ve nakliyesi gibi nedenlerle yap\u0131lan masraflar\u0131n \u00f6denmesine ili\u015fkin usul ve esaslar\u0131 belirlemektir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Kapsam<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 2 \u2013<\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\"> (1) Bu Tebli\u011f, 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununun 10 uncu ve 11 inci maddeleri uyar\u0131nca e\u015fyan\u0131n muhafazas\u0131, depolanmas\u0131, y\u00fcklenmesi, bo\u015falt\u0131lmas\u0131 ve nakliyesi gibi nedenlerle yap\u0131lan masraflar\u0131n kar\u015f\u0131lanmas\u0131na ili\u015fkin usul ve esaslar\u0131 kapsar.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(2) G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca ka\u00e7ak zann\u0131yla <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">elkonulan<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> e\u015fya veya al\u0131konulan ara\u00e7 i\u00e7in ka\u00e7ak e\u015fya depolama yerleri a\u00e7\u0131l\u0131ncaya kadar, di\u011fer kamu kurum ve kurulu\u015fu ile \u00f6zel ki\u015fi ve kurulu\u015f depolama yerlerine de bu Tebli\u011f h\u00fck\u00fcmleri uygulan\u0131r.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Dayanak<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 3 \u2013<\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\"> (1) Bu Tebli\u011f, 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununun 11 inci maddesi ile <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">3\/6\/2011<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> tarihli ve <a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2011\/06\/20110608M1-8.pdf\" target=\"_blank\"><span style=\"text-decoration: underline;\">640 say\u0131l\u0131 G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131n\u0131n Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamenin<\/span><\/a> 15 inci maddesi uyar\u0131nca haz\u0131rlanm\u0131\u015ft\u0131r.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Tan\u0131mlar<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 4 \u2013<\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\">(1) Bu Tebli\u011fde ge\u00e7en;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">a) Bakanl\u0131k: G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131n\u0131,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">b) Depolama yeri: 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu uyar\u0131nca <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">elkonulan<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> e\u015fya veya al\u0131konulan arac\u0131n muhafaza edildi\u011fi yerleri,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">c) E\u015fya: Her t\u00fcrl\u00fc \u00fcr\u00fcn ve de\u011fer ile muhafaza edilen ta\u015f\u0131t\u0131,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">\u00e7) E\u015fyan\u0131n de\u011feri: Ka\u00e7ak E\u015fya Tespit Varakas\u0131nda (KETV) belirtilen ihra\u00e7 e\u015fyas\u0131 i\u00e7in FOB, ithal e\u015fyas\u0131 i\u00e7in CIF k\u0131ymetini veya varsa mahkemece belirlenmi\u015f de\u011feri,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">d) G\u00fcmr\u00fck idaresi: G\u00fcmr\u00fck ve Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fc ile ba\u011flant\u0131s\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerini ve tasfiye i\u015fletme m\u00fcd\u00fcrl\u00fcklerini,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">e) \u0130\u015fletme: Tasfiye \u0130\u015fletme M\u00fcd\u00fcrl\u00fcklerini,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">f) Rayi\u00e7 bedel: Bir mal, i\u015f veya hizmetin temin edildi\u011fi yer ve tarihteki normal al\u0131m ve sat\u0131m bedelini,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">ifade<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> eder.<\/span><\/p>\n<p align=\"center\"><strong><span style=\"font-family: Verdana; font-size: xx-small;\">\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/span><\/strong><\/p>\n<p align=\"center\"><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Genel H\u00fck\u00fcmler<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">E\u015fyan\u0131n teslimi ve masraflar\u0131n \u00f6denmesi<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 5 \u2013<\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\"> (1) Ka\u00e7ak \u015f\u00fcphesiyle <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">elkonulan<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> e\u015fya ile al\u0131konulan her t\u00fcrl\u00fc ta\u015f\u0131t ve ara\u00e7, en yak\u0131n g\u00fcmr\u00fck veya i\u015fletme m\u00fcd\u00fcrl\u00fc\u011f\u00fcne veya g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce izin verilen yerlere teslim edilir. G\u00fcmr\u00fck ve i\u015fletme m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn ayn\u0131 yerde bulunmas\u0131 halinde b\u00fcnyesinde ka\u00e7ak e\u015fya depolama yeri bulunan idareye teslim edilir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(2) E\u015fya, <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">elkonuldu\u011fu<\/span><span style=\"font-family: Verdana; font-size: xx-small;\">\/al\u0131konuldu\u011fu tarihten itibaren tutanakla, \u00f6ncelik s\u0131ras\u0131na g\u00f6re g\u00fcmr\u00fck veya i\u015fletme m\u00fcd\u00fcrl\u00fc\u011f\u00fcne, di\u011fer kamu kurum ve kurulu\u015flar\u0131na, \u00f6zel ki\u015fi ve kurulu\u015flar\u0131n depolama yerlerine teslim edilir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(3) E\u015fyan\u0131n muhafaza edilece\u011fi yere kadar y\u00fcklenmesi, bo\u015falt\u0131lmas\u0131 ve nakliyesi gibi hizmetler <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">elkoyan<\/span><span style=\"font-family: Verdana; font-size: xx-small;\">\/al\u0131koyan birimlerce yerine getirilir. E\u015fyan\u0131n teslimine kadar yap\u0131lan masraflar rayi\u00e7 bedeli g\u00f6z \u00f6n\u00fcne al\u0131narak fatura veya gider pusulas\u0131 ibraz edilmesi kayd\u0131yla, g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce genel b\u00fct\u00e7eden \u00f6denir. Bakanl\u0131k birimlerince e\u015fyan\u0131n teslimi veya muhafazas\u0131 halinde bu birimlere herhangi bir \u00f6deme yap\u0131lmaz.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Mahkeme karar\u0131n\u0131n tebli\u011fi<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 6 \u2013<\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\"> (1) Mahkemece, 5 inci maddede say\u0131lan yerlere teslim edilen e\u015fyadan sahibine iadesine ili\u015fkin karar verilenler, mahkeme karar\u0131n\u0131n tebli\u011f edildi\u011fi tarihten itibaren yedi g\u00fcn i\u00e7erisinde e\u015fyan\u0131n teslim al\u0131nmas\u0131na dair g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce e\u015fya sahibine veya temsilcisine tebligat yap\u0131l\u0131r. Mahkeme karar\u0131 ile birlikte bu tebligat\u0131n birer \u00f6rne\u011fi e\u015fyay\u0131 muhafaza edene g\u00f6nderilir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(2) Birinci f\u0131kraya g\u00f6re e\u015fya sahibine veya temsilcisine yap\u0131lacak olan tebligat tarihinden sonraki yedinci g\u00fcnde tebligat yap\u0131lm\u0131\u015f say\u0131l\u0131r. Tebligat\u0131n ilgiliye tebli\u011f edildi\u011fi tarihi veya tebligat\u0131n yap\u0131lm\u0131\u015f say\u0131laca\u011f\u0131 tarihi takip eden yedi g\u00fcn i\u00e7inde e\u015fyan\u0131n teslim al\u0131nmamas\u0131 halinde, tebli\u011f tarihini izleyen yedinci g\u00fcnden sonra e\u015fyan\u0131n teslim al\u0131nmas\u0131na kadar ge\u00e7ecek s\u00fcrede olu\u015facak ardiye \u00fccretlerinden e\u015fya sahibi sorumludur.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(3) Mahkemece e\u015fyan\u0131n m\u00fcsaderesi, m\u00fclkiyetin kamuya ge\u00e7irilmesi veya tasfiyesi y\u00f6n\u00fcnde karar verilmesi halinde karar\u0131n g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne tebli\u011f edilmesinden itibaren en ge\u00e7 otuz g\u00fcn i\u00e7erisinde karar i\u015fletmeye bildirilir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">E\u015fyan\u0131n muhafaza s\u00fcresi ve \u00fccreti<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 7 \u2013<\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\"> (1) 5607 say\u0131l\u0131 Kanun uyar\u0131nca ka\u00e7ak zann\u0131 ile <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">elkonulan<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> e\u015fya veya al\u0131konulan arac\u0131n teslim al\u0131nd\u0131\u011f\u0131 tarihten itibaren;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">a) Mahkemece sahibine iadesine karar verilen e\u015fyan\u0131n, karar\u0131n g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce e\u015fya sahibine tebli\u011f edildi\u011fi tarihi takip eden yedinci g\u00fcn <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">dahil<\/span><span style=\"font-family: Verdana; font-size: xx-small;\">,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">b) E\u015fyan\u0131n m\u00fcsaderesi, m\u00fclkiyetin kamuya ge\u00e7irilmesi veya tasfiyesi y\u00f6n\u00fcnde karar verilmesi durumunda, i\u015fletme m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce teslim al\u0131nd\u0131\u011f\u0131 tarihe kadar,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">ge\u00e7en<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> s\u00fcre e\u015fyan\u0131n muhafaza s\u00fcresidir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(2) E\u015fyan\u0131n muhafaza \u00fccreti, e\u015fyan\u0131n de\u011feri \u00fczerinden g\u00fcnl\u00fck binde bir olarak uygulan\u0131r.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(3) Muhafaza edilen motorlu ara\u00e7lar i\u00e7in maktu olarak;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">a) \u0130\u015f Makineleri: 8,00 TL,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">b) T\u0131r, Kamyon ve Otob\u00fcs: 7,00 TL,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">c) Minib\u00fcs, Midib\u00fcs ve Kamyonet: 5,00 TL,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">\u00e7) Di\u011fer Binek ve Y\u00fck Vas\u0131talar\u0131: 3,00 TL,<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">d) Sakatlara Mahsus Motorlu ve\/veya Ak\u00fcl\u00fc Ara\u00e7lar ile Motorlu Bisikletler: 1,00 TL, g\u00fcnl\u00fck \u00fccret uygulan\u0131r.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(4) Bo\u015f <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">konteynerin<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> muhafaza edilmesi halinde <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">konteyner<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> ba\u015f\u0131na g\u00fcnl\u00fck 5,00 TL, e\u015fyan\u0131n <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">konteyner<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> i\u00e7inde muhafaza edilmesi halinde ise <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">konteyner<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> ba\u015f\u0131na g\u00fcnl\u00fck 6,00 TL \u00fccret uygulan\u0131r.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(5) Alt\u0131 aydan sonraki muhafaza s\u00fcresi i\u00e7in bu \u00fccretler yar\u0131s\u0131 oran\u0131nda uygulan\u0131r.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(6) \u00dccret hesab\u0131nda, e\u015fyan\u0131n muhafazas\u0131n\u0131n sona erdi\u011fi g\u00fcn dikkate al\u0131nmaz.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Muhafaza \u00fccretinin azami haddi<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 8 \u2013<\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\"> (1) 7 <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">nci<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> maddenin ikinci, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar\u0131 uyar\u0131nca hesap edilecek \u00fccret, e\u015fyan\u0131n de\u011ferinin y\u00fczde otuzunu ge\u00e7emez.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Tasfiyelik hale gelen e\u015fyan\u0131n ardiye \u00fccreti<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 9 \u2013<\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\"> (1) E\u015fyan\u0131n muhafaza edildi\u011fi yere teslim tarihi ile e\u015fyan\u0131n tasfiye edilip, teslim alma i\u00e7in ge\u00e7en ek s\u00fcreler hari\u00e7, teslim alma tarihine kadar ge\u00e7en s\u00fcrede e\u015fyan\u0131n muhafaza hizmetlerine kar\u015f\u0131l\u0131k olarak \u00f6denecek \u00fccretlere <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">7\/10\/2009<\/span><span style=\"font-family: Verdana; font-size: xx-small;\"> tarihli ve 27369 say\u0131l\u0131 m\u00fckerrer Resm\u00ee Gazete\u2019de yay\u0131mlanan <a href=\"http:\/\/www.alomaliye.com\/2009\/tasfiye_yonetmeligi.htm\"><span style=\"text-decoration: underline;\">Tasfiye Y\u00f6netmeli\u011fi<\/span><\/a> h\u00fck\u00fcmleri uygulan\u0131r. E\u015fyan\u0131n farkl\u0131 i\u015fletmelerin depolar\u0131nda muhafaza edilmesi durumunda, s\u00f6z konusu \u00fccret, muhafaza s\u00fcreleri dikkate al\u0131narak payla\u015ft\u0131r\u0131l\u0131r.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong><span style=\"font-family: Verdana; font-size: xx-small;\">\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/span><\/strong><\/p>\n<p align=\"center\"><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Ge\u00e7ici ve Son H\u00fck\u00fcmler<\/span><\/strong><\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Di\u011fer h\u00fck\u00fcmler<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 10 \u2013<\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\"> (1) E\u015fyan\u0131n perakende olarak sat\u0131lmas\u0131, tahsisi veya imhas\u0131 halinde, e\u015fyay\u0131 muhafaza eden ki\u015fi veya kurulu\u015flarca sa\u011flanan hizmetler i\u00e7in verilecek \u00fccretler bu Tebli\u011f h\u00fck\u00fcmlerine g\u00f6re belirlenir ve \u00fccretler g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce genel b\u00fct\u00e7eden \u00f6denir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(2) E\u015fyan\u0131n yediemin olarak tesliminde muhafaza \u00fccreti bu Tebli\u011fde belirtilen usul ve esaslara g\u00f6re tespit edilir ve \u00f6denir. Sahibine yediemin olarak verilen e\u015fya i\u00e7in herhangi bir \u00f6deme yap\u0131lmaz.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(3) 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu d\u0131\u015f\u0131ndaki yasal takibat nedeniyle g\u00fcmr\u00fck idaresine ait depolama yerlerinde muhafaza edilen e\u015fya i\u00e7in yap\u0131lan masraflar bu Tebli\u011f h\u00fck\u00fcmlerine g\u00f6re ilgili idareden tahsil edilir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">(4) Hesaplanan \u00fccretlere KDV ve di\u011fer vergiler <\/span><span style=\"font-family: Verdana; font-size: xx-small;\">dahildir<\/span><span style=\"font-family: Verdana; font-size: xx-small;\">.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Ge\u00e7i\u015f h\u00fck\u00fcmleri<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">GE\u00c7\u0130C\u0130 MADDE 1 <\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\">\u2013 (1) Halen kamu kurum ve kurulu\u015flar\u0131 ile ger\u00e7ek ve t\u00fczel ki\u015filerin depolama yerlerinde muhafaza edilen e\u015fyaya da bu Tebli\u011f h\u00fck\u00fcmleri uygulan\u0131r.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Y\u00fcr\u00fcrl\u00fck<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 11 \u2013 <\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\">(1)<\/span><span style=\"font-family: Verdana; font-size: xx-small;\">Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">Y\u00fcr\u00fctme<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Verdana; font-size: xx-small;\">MADDE 12 \u2013<\/span><\/strong><span style=\"font-family: Verdana; font-size: xx-small;\"> (1) Bu Tebli\u011f h\u00fck\u00fcmlerini G\u00fcmr\u00fck ve Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n<p><span style=\"font-family: Verdana; font-size: xx-small;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8230;tasfiye edinceye kadar muhafazas\u0131 s\u0131ras\u0131nda ge\u00e7en s\u00fcreye ait muhafaza &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-3986","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3986","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=3986"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3986\/revisions"}],"predecessor-version":[{"id":3987,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3986\/revisions\/3987"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=3986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=3986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=3986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}