{"id":8787,"date":"2015-12-25T09:13:29","date_gmt":"2015-12-25T09:13:29","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=8787"},"modified":"2015-12-25T09:13:29","modified_gmt":"2015-12-25T09:13:29","slug":"harclar-kanunu-genel-tebligi-seri-no-75-2016-yili","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2015\/12\/harclar-kanunu-genel-tebligi-seri-no-75-2016-yili\/","title":{"rendered":"Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 75) 2016 Y\u0131l\u0131"},"content":{"rendered":"<p><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\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/maliyeb.jpg\" alt=\"maliyeb\" width=\"80\" height=\"80\" \/><\/a>25 Aral\u0131k 2015 Tarihli Resmi Gazete Say\u0131: 29573 Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununun m\u00fck&#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>Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 75) 2016 Y\u0131l\u0131<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">\u00a0<\/div>\n<div class=\"mom-post-meta single-post-meta\">\u00a0<\/div>\n<div class=\"entry-content\">\n<p>25 Aral\u0131k 2015 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 29573<\/p>\n<p><strong>Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/strong><\/p>\n<p>2\/7\/1964 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2000\/01\/02\/harclar-kanunu-492-sayili-kanun\/\">492 say\u0131l\u0131 Har\u00e7lar Kanununun<\/a><\/strong> m\u00fckerrer 138 inci maddesinde,<\/p>\n<p>\u201cHer takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan maktu har\u00e7lar (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil) o y\u0131l i\u00e7in tespit ve ilan olunan yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r.<\/p>\n<p>Bu suretle hesaplanan har\u00e7 tutarlar\u0131n\u0131n 10 Yeni Kuru\u015fa kadarki kesirleri nazara al\u0131nmaz.\u201d<\/p>\n<p>h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n<p>Bakanl\u0131\u011f\u0131m\u0131zca 2015 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 % 5,58 (be\u015f virg\u00fcl elli sekiz) olarak tespit edilmi\u015f ve 10\/11\/2015 tarihli ve 29528 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <strong><a href=\"http:\/\/www.alomaliye.com\/2015\/11\/10\/vergi-usul-kanunu-genel-tebligi-sira-no-457-vuk-457\/\">457 S\u0131ra No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fi<\/a><\/strong> ile ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n<p>Ekli 2, 5 ve 7 say\u0131l\u0131 tarifelerin baz\u0131 pozisyonlar\u0131nda beher r\u00fcsum tonilatosundan gibi birim de\u011fer \u00fczerinden al\u0131nacak maktu har\u00e7 tutarlar\u0131 yer almaktad\u0131r. S\u00f6z\u00fc edilen maktu har\u00e7 tutarlar\u0131n\u0131n, birim de\u011ferler toplam\u0131na tatbiki sonucu bulunacak olan ve asgari ve azami hadler aras\u0131nda kalan harc\u0131n 10 Kuru\u015fa kadarki kesirleri de tahsil edilmeyecektir.Buna g\u00f6re, 492 say\u0131l\u0131 Kanunun m\u00fckerrer 138 inci maddesi h\u00fckm\u00fc gere\u011fince, Kanuna ba\u011fl\u0131 tarifelerde yer alan ve 73 Seri No\u2019lu Har\u00e7lar Kanunu Genel Tebli\u011fi ile tespit edilen maktu har\u00e7lar (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil), yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r. Art\u0131r\u0131lan bu tutarlar 1\/1\/2016 tarihinden itibaren uygulanmak \u00fczere Tebli\u011f ekindeki tarifelerde g\u00f6sterilmi\u015ftir.<\/p>\n<p>Tebli\u011f olunur.<\/p>\n<p><strong><a href=\"http:\/\/www.alomaliye.com\/wp-content\/uploads\/2015\/12\/harclar-tebligi-75-eki.pdf\" rel=\"\">Ekler i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>25 Aral\u0131k 2015 Tarihli Resmi Gazete Say\u0131: 29573 Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununun m\u00fck&#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-8787","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8787","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=8787"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8787\/revisions"}],"predecessor-version":[{"id":8788,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8787\/revisions\/8788"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=8787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=8787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=8787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}