{"id":8785,"date":"2015-12-25T09:12:33","date_gmt":"2015-12-25T09:12:33","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=8785"},"modified":"2015-12-25T09:12:33","modified_gmt":"2015-12-25T09:12:33","slug":"emlak-vergisi-kanunu-genel-tebligi-seri-no-67-2016-yili","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2015\/12\/emlak-vergisi-kanunu-genel-tebligi-seri-no-67-2016-yili\/","title":{"rendered":"Emlak Vergisi Kanunu Genel Tebli\u011fi (Seri No: 67) 2016 Y\u0131l\u0131"},"content":{"rendered":"

\"maliyeb\"<\/a>25 Aral\u0131k 2015 Tarihli Resmi Gazete Say\u0131: 29573 Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: Giri\u015f 2016 y\u0131l\u0131na ait emlak (bina, arsa ve arazi) ve…<\/p>\n

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Emlak Vergisi Kanunu Genel Tebli\u011fi (Seri No: 67) 2016 Y\u0131l\u0131<\/strong><\/p>\n

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25 Aral\u0131k 2015 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 29573<\/p>\n

Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/strong><\/p>\n

    \n
  1. Giri\u015f<\/strong><\/li>\n<\/ol>\n

    2016 y\u0131l\u0131na ait emlak (bina, arsa ve arazi) vergi de\u011ferleri ile 2016 y\u0131l\u0131nda m\u00fckellef olacaklar\u0131n emlak vergi de\u011ferlerinin hesab\u0131nda dikkate al\u0131nacak asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin tespiti hususunda a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131na gerek duyulmu\u015ftur.<\/p>\n

      \n
    1. 2015 Y\u0131l\u0131na Ait Yeniden De\u011ferleme Oran\u0131n\u0131n Tespiti<\/strong><\/li>\n<\/ol>\n

      Bakanl\u0131\u011f\u0131m\u0131zca, 2015 y\u0131l\u0131na ait uygulanacak yeniden de\u011ferleme oran\u0131, 10\/11\/2015 tarihli ve 29528 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 457) ile %5,58 (be\u015f virg\u00fcl elli sekiz) olarak tespit ve ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n

        \n
      1. 2016 Y\u0131l\u0131 Bina, Arsa ve Arazi Vergisi De\u011ferleri ile Asgari \u00d6l\u00e7\u00fcde Arsa ve Arazi Metrekare Birim De\u011ferlerinin Hesab\u0131nda Uygulanacak Oran\u0131n Belirlenmesi<\/strong><\/li>\n<\/ol>\n

        29\/7\/1970 tarihli ve 1319 say\u0131l\u0131 Emlak Vergisi Kanununun 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde bina, 19 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde de arazi (arsa) vergisi m\u00fckellefiyetinin, d\u00f6rt y\u0131lda bir yap\u0131lan takdir i\u015flemlerinde takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden b\u00fct\u00e7e y\u0131l\u0131ndan itibaren ba\u015flayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011fer takdirleri 2013 y\u0131l\u0131nda yap\u0131ld\u0131\u011f\u0131ndan, bu h\u00fck\u00fcmler uyar\u0131nca bina ve arazi vergisi m\u00fckellefiyeti 2014 y\u0131l\u0131ndan itibaren ba\u015flam\u0131\u015f bulunmaktad\u0131r.4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 49 uncu maddesinin (b) f\u0131kras\u0131nda, takdir komisyonlar\u0131n\u0131n d\u00f6rt y\u0131lda bir arsalara ve araziye ait asgari \u00f6l\u00e7\u00fcde metrekare birim de\u011ferlerini takdir edecekleri h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Bu h\u00fck\u00fcm uyar\u0131nca 2013 y\u0131l\u0131nda s\u00f6z konusu takdirler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

        1319 say\u0131l\u0131 Kanunun 29 uncu maddesinin ikinci f\u0131kras\u0131nda, vergi de\u011ferinin, m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131n\u0131 takip eden y\u0131ldan itibaren her y\u0131l, bir \u00f6nceki y\u0131la ait vergi de\u011ferinin Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca ayn\u0131 y\u0131l i\u00e7in tespit edilen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmas\u0131 suretiyle bulunaca\u011f\u0131; \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda da 33 \u00fcnc\u00fc maddede yer alan vergi de\u011ferini tadil eden sebeplerle (8 numaral\u0131 f\u0131kra hari\u00e7) m\u00fckellefiyet tesisi gereken hallerde, Vergi Usul Kanununun m\u00fckerrer 49 uncu maddesinin (b) f\u0131kras\u0131na g\u00f6re takdir komisyonlar\u0131nca belirlenen arsa ve arazi metrekare birim de\u011ferlerinin, takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden ikinci y\u0131l\u0131n ba\u015f\u0131ndan ba\u015flamak suretiyle her y\u0131l, bir \u00f6nceki y\u0131l birim de\u011ferinin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ayn\u0131 y\u0131l i\u00e7in tespit edilmi\u015f bulunan yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmas\u0131 suretiyle dikkate al\u0131naca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

        Ayr\u0131ca, 1319 say\u0131l\u0131 Kanunun 29 uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda, vergi de\u011ferinin hesab\u0131nda bin liraya kadar olan kesirlerin dikkate al\u0131nmayaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

        2015 y\u0131l\u0131ndan \u00f6nceki y\u0131llarda emlak vergisi m\u00fckellefi olanlar\u0131n 2016 y\u0131l\u0131na ait emlak vergisinin tarh ve tahakkukunda esas al\u0131nacak vergi de\u011ferinin (matrah\u0131n) hesab\u0131 ile bina, arsa veya araziye 2015 y\u0131l\u0131nda malik olunmas\u0131 halinde m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131 olan 2016 y\u0131l\u0131 vergi de\u011ferinin hesab\u0131 a\u015fa\u011f\u0131da belirtilen esaslar \u00e7er\u00e7evesinde yap\u0131lacakt\u0131r.<\/p>\n

        3.1. 2015 Y\u0131l\u0131 ve \u00d6nceki Y\u0131llarda M\u00fckellef Olanlar\u0131n 2016 Y\u0131l\u0131na Ait Emlak Vergi De\u011ferlerinin Hesab\u0131<\/strong><\/p>\n

        Bu m\u00fckelleflerin bina, arsa ve arazilerinin 2016 y\u0131l\u0131 vergi de\u011ferleri, 2015 y\u0131l\u0131 vergi de\u011ferlerinin, bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (%5,58\/2=) %2,79 (iki virg\u00fcl yetmi\u015f dokuz) oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunacak tutarlar olacakt\u0131r.<\/p>\n

        \u00d6RNEK 1- <\/strong>M\u00fckellef (A) Ankara ili, Alt\u0131nda\u011f Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7inde yer alan meskeni 2008 y\u0131l\u0131nda sat\u0131n alm\u0131\u015ft\u0131r. 2015 y\u0131l\u0131 vergi de\u011feri 150.000,00 TL olan meskenin 2016 y\u0131l\u0131 emlak vergi de\u011feri a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde hesaplanacakt\u0131r.<\/p>\n\n\n\n\n\n\n
        1<\/td>\nMeskenin 2015 y\u0131l\u0131na ait emlak vergi de\u011feri<\/td>\n150.000,00 TL<\/td>\n<\/tr>\n
        2<\/td>\n2015 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 (%5,58\/2=)<\/td>\n%2,79<\/td>\n<\/tr>\n
        3<\/td>\nMeskenin 2016 y\u0131l\u0131 emlak vergi de\u011feri [1+(1\u00d72)]<\/td>\n154.185,00 TL<\/td>\n<\/tr>\n
        4<\/td>\nBin liraya kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukunda esas al\u0131nacak emlak vergi de\u011feri<\/td>\n154.000,00 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        3.2. 2016 Y\u0131l\u0131 \u0130tibar\u0131yla M\u00fckellef Olacaklar\u0131n Emlak Vergi De\u011ferlerinin Tespiti<\/strong><\/p>\n

        M\u00fckellefiyeti 2016 y\u0131l\u0131nda ba\u015flayanlar\u0131n, m\u00fckellefiyetleri ile ilgili bina, arsa ve arazi vergisi tarhiyat\u0131na esas al\u0131nacak vergi de\u011ferinin hesab\u0131nda; takdir komisyonlar\u0131nca 2013 y\u0131l\u0131nda takdir edilen ve 2014 y\u0131l\u0131nda uygulanan asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferleri; 15\/11\/2014 tarihli ve 29176 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 441) ile 2014 y\u0131l\u0131na ait belirlenen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (%10,11\/2=) %5,055 (be\u015f virg\u00fcl s\u0131f\u0131r elli be\u015f) nispetinde art\u0131r\u0131lmas\u0131 suretiyle bulunacak 2015 y\u0131l\u0131 de\u011ferinin, bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (%5,58\/2=) %2,79 (iki virg\u00fcl yetmi\u015f dokuz) nispetinde art\u0131r\u0131lmak suretiyle dikkate al\u0131nacakt\u0131r.<\/p>\n

        \u00d6RNEK 2- <\/strong>M\u00fckellef (B) 2015 y\u0131l\u0131nda Konya ili, Ak\u015fehir il\u00e7esi s\u0131n\u0131rlar\u0131 i\u00e7inde 900 m2<\/sup>b\u00fcy\u00fckl\u00fc\u011f\u00fcnde bir arsa sat\u0131n alm\u0131\u015f ve bu arsaya ili\u015fkin emlak vergisi bildirimini ilgili belediyeye vermi\u015ftir. Arsan\u0131n bulundu\u011fu cadde i\u00e7in takdir komisyonunca 2014 y\u0131l\u0131ndan itibaren uygulanmak \u00fczere takdir edilen asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri 250,00 TL\u2019dir.<\/p>\n

        2014 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 %5,055, 2015 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 ise %2,79 olarak tespit edilmi\u015f oldu\u011funa g\u00f6re, m\u00fckellefiyeti 2016 y\u0131l\u0131nda ba\u015flayacak bu m\u00fckellefin 2015 y\u0131l\u0131nda sat\u0131n ald\u0131\u011f\u0131 arsan\u0131n 2016 y\u0131l\u0131 arazi (arsa) vergisine esas vergi de\u011feri a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde hesaplanacakt\u0131r.<\/p>\n\n\n\n\n\n\n\n\n\n\n
        1<\/td>\n2014 y\u0131l\u0131ndan itibaren uygulanmak \u00fczere takdir komisyonunca 2013 y\u0131l\u0131nda takdir edilen asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri<\/td>\n250,00 TL<\/td>\n<\/tr>\n
        2<\/td>\n2015 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 (%10,11\/2=)<\/td>\n%5,055<\/td>\n<\/tr>\n
        3<\/td>\n2015 y\u0131l\u0131 emlak vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri [1+(1\u00d72)]<\/td>\n262,63 TL<\/td>\n<\/tr>\n
        4<\/td>\n2016 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 (%5,58\/2=)<\/td>\n%2,79<\/td>\n<\/tr>\n
        5<\/td>\n2016 y\u0131l\u0131 emlak vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri [3+(3\u00d74)]<\/td>\n269,95 TL<\/td>\n<\/tr>\n
        6<\/td>\nArsan\u0131n y\u00fcz\u00f6l\u00e7\u00fcm\u00fc<\/td>\n900 m2<\/sup><\/td>\n<\/tr>\n
        7<\/td>\nArsan\u0131n 2016 y\u0131l\u0131 vergi de\u011feri (5\u00d76)<\/td>\n242.955,00 TL<\/td>\n<\/tr>\n
        8<\/td>\nBin liraya kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukunda esas al\u0131nacak emlak vergi de\u011feri<\/td>\n242.000,00 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u00d6RNEK 3- <\/strong>M\u00fckellef (C) Afyonkarahisar Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7inde 400 m2<\/sup> arsa \u00fczerinde in\u015fa edilen ve in\u015faat\u0131 2008 y\u0131l\u0131nda sona ermi\u015f olan bir i\u015fyerini 2015 y\u0131l\u0131nda sat\u0131n alm\u0131\u015ft\u0131r. Betonarme karkas, 1 inci s\u0131n\u0131f olan in\u015faat\u0131n d\u0131\u015ftan d\u0131\u015fa y\u00fcz\u00f6l\u00e7\u00fcm\u00fc 120 m2<\/sup>\u2019dir. Bu i\u015fyeri i\u00e7in 2016 y\u0131l\u0131na ait uygulanacak bina metrekare normal in\u015faat maliyet bedeli 981,66 TL\u2019dir. Arsan\u0131n bulundu\u011fu cadde i\u00e7in 2014 y\u0131l\u0131nda uygulanan asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri 200 TL\u2019dir. 2015 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 %5,055, 2016 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 ise %2,79 olarak tespit edildi\u011fine g\u00f6re m\u00fckellefiyeti 2016 y\u0131l\u0131nda ba\u015flayan bu m\u00fckellefin i\u015fyerinin 2016 y\u0131l\u0131 vergi de\u011ferinin tespitinde emlak (bina) vergi de\u011feri a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r. (Vergi de\u011ferinin hesab\u0131nda asans\u00f6r, klima veya kalorifer pay\u0131 ilavesi ile a\u015f\u0131nma pay\u0131 indirimi ihmal edilmi\u015ftir.)<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
        1<\/td>\n\u0130n\u015faat\u0131n t\u00fcr\u00fc ve s\u0131n\u0131f\u0131na g\u00f6re 2016 y\u0131l\u0131na ait uygulanacak bina metrekare normal in\u015faat maliyet bedeli<\/td>\n981,66 TL<\/td>\n<\/tr>\n
        2<\/td>\nBinan\u0131n d\u0131\u015ftan d\u0131\u015fa y\u00fcz\u00f6l\u00e7\u00fcm\u00fc<\/td>\n120 m2<\/sup><\/td>\n<\/tr>\n
        3<\/td>\nBinan\u0131n maliyet bedeli (1\u00d72)<\/td>\n117.799,20 TL<\/td>\n<\/tr>\n
        4<\/td>\n2014 y\u0131l\u0131ndan itibaren uygulanmak \u00fczere takdir komisyonunca 2013 y\u0131l\u0131nda takdir edilen asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri<\/td>\n200,00 TL<\/td>\n<\/tr>\n
        5<\/td>\n2015 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 (%10,11\/2=)<\/td>\n%5,055<\/td>\n<\/tr>\n
        6<\/td>\n2015 y\u0131l\u0131 emlak vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri [4+(4\u00d75)]<\/td>\n210,11 TL<\/td>\n<\/tr>\n
        7<\/td>\n2016 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 (%5,58\/2=)<\/td>\n% 2,79<\/td>\n<\/tr>\n
        8<\/td>\n2016 y\u0131l\u0131 emlak vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri [6+(6\u00d77)]<\/td>\n215,97<\/td>\n<\/tr>\n
        9<\/td>\nArsan\u0131n y\u00fcz\u00f6l\u00e7\u00fcm\u00fc<\/td>\n400 m2<\/sup><\/td>\n<\/tr>\n
        10<\/td>\nArsan\u0131n vergi de\u011feri (8\u00d79)<\/td>\n86.388,00 TL<\/td>\n<\/tr>\n
        11<\/td>\nBinan\u0131n 2016 y\u0131l\u0131 vergi de\u011feri (3+10)<\/td>\n204.187,20 TL<\/td>\n<\/tr>\n
        12<\/td>\nBin liraya kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukunda esas al\u0131nacak emlak vergi de\u011feri<\/td>\n204.000,00 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Tebli\u011f olunur.<\/p>\n

        \u00a0<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

        25 Aral\u0131k 2015 Tarihli Resmi Gazete Say\u0131: 29573 Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: Giri\u015f 2016 y\u0131l\u0131na ait emlak (bina, arsa ve arazi) ve…  <\/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-8785","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8785","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=8785"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8785\/revisions"}],"predecessor-version":[{"id":8786,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8785\/revisions\/8786"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=8785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=8785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=8785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}