{"id":71757,"date":"2017-12-30T12:53:00","date_gmt":"2017-12-30T09:53:00","guid":{"rendered":"http:\/\/www.sorubak.com\/blog\/?p=71757"},"modified":"2017-12-30T12:53:00","modified_gmt":"2017-12-30T09:53:00","slug":"2018-yili-motorlu-tasitlar-vergisi-genel-tebligi","status":"publish","type":"post","link":"https:\/\/www.sorubak.com\/blog\/2018-yili-motorlu-tasitlar-vergisi-genel-tebligi.html","title":{"rendered":"2018 y\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011fi"},"content":{"rendered":"

2018 y\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011fi yay\u0131mland\u0131<\/p>\n

29 Aral\u0131k 2017 CUMA<\/p>\n

Resmi Gazete<\/b><\/p>\n

Say\u0131 : 30285 (M\u00fckerrer)<\/b><\/p>\n

TEBL\u0130\u011e<\/b><\/p>\n

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

MOTORLU TA\u015eITLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 49)<\/p>\n

Ama\u00e7 ve kapsam<\/b><\/p>\n

MADDE 1 –<\/b> (1) Bu Tebli\u011fin amac\u0131, 1\/1\/2018 tarihinden itibaren uygulanacak motorlu ta\u015f\u0131tlar vergisi tutarlar\u0131n\u0131n tespit ve ilan edilmesidir.<\/p>\n

Dayanak<\/b><\/p>\n

MADDE 2 –<\/b> (1) Bu Tebli\u011f, 18\/2\/1963 tarihli ve 197 say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Kanununun “Yetki” ba\u015fl\u0131kl\u0131 10 uncu maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Vergileme \u00f6l\u00e7\u00fc ve hadleri<\/b><\/p>\n

MADDE 3 –<\/b> (1) 197 say\u0131l\u0131 Kanunun 10 uncu maddesinin;<\/p>\n

\u0130kinci f\u0131kras\u0131nda, “Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan vergi miktarlar\u0131 o y\u0131l i\u00e7in Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca tespit ve ilan olunan yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r.” h\u00fckm\u00fcne,<\/p>\n

D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda, “Bu suretle hesaplanan ve \u00f6denmesi gereken vergi miktarlar\u0131nda 1 Yeni T\u00fcrk Liras\u0131n\u0131n alt\u0131ndaki tutarlar dikkate al\u0131nmaz.” h\u00fckm\u00fcne<\/p>\n

yer verilmi\u015ftir.<\/p>\n

(2) 2017 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 %14,47 (on d\u00f6rt virg\u00fcl k\u0131rk yedi) olarak tespit edilmi\u015f ve 11\/11\/2017 tarihli ve 30237 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan No.lu Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 484) ile ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n

(3) Buna g\u00f6re, 1\/1\/2018 tarihinden itibaren motorlu ta\u015f\u0131tlar\u0131n vergilendirilmesine ili\u015fkin 197 say\u0131l\u0131 Kanunun 5 inci maddesindeki (I) say\u0131l\u0131 tarifenin “2- Motosikletler” ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fc ve 6 nc\u0131 maddesinde yer alan (II) ve (IV) say\u0131l\u0131 tarifeler yeniden belirlenmi\u015ftir.<\/p>\n

(4) 197 say\u0131l\u0131 Kanunun 5 inci maddesindeki (I) say\u0131l\u0131 tarifenin “1-Otomobil, kapt\u0131ka\u00e7t\u0131, arazi ta\u015f\u0131tlar\u0131 ve benzerleri” ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde ve ge\u00e7ici 8 inci maddesindeki (I\/A) say\u0131l\u0131 tarifede yer alan ta\u015f\u0131tlar i\u00e7in 1\/1\/2018 tarihinden ge\u00e7erli olmak \u00fczere 28\/11\/2017 tarihli ve 7061 say\u0131l\u0131 Baz\u0131 Vergi Kanunlar\u0131 ile Di\u011fer Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile belirlenmi\u015f olan tarife uygulan\u0131r.<\/p>\n

Motorlu ta\u015f\u0131tlar vergisi tarifeleri<\/b><\/p>\n

MADDE 4 – <\/b>(1)<\/p>\n

A. (I) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesinin Motosikletler B\u00f6l\u00fcm\u00fc<\/b><\/p>\n

Motosikletler a\u015fa\u011f\u0131daki (I) say\u0131l\u0131 tarifenin “2- Motosikletler” ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcne g\u00f6re vergilendirilir.<\/p>\n

\"\"<\/a><\/p>\n

B. (II) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesi<\/b><\/p>\n

(I) say\u0131l\u0131 tarifede yaz\u0131l\u0131 otomobil, arazi ta\u015f\u0131t\u0131, kapt\u0131ka\u00e7t\u0131 ve benzerleri ile motosikletler d\u0131\u015f\u0131nda kalan motorlu kara ta\u015f\u0131tlar\u0131, a\u015fa\u011f\u0131daki (II) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilir.<\/p>\n

\"\"<\/a><\/p>\n

C. (IV) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesi<\/b><\/p>\n

U\u00e7ak ve helikopterler (T\u00fcrkku\u015fu, T\u00fcrk Hava Kurumuna ait olanlar hari\u00e7) a\u015fa\u011f\u0131daki (IV) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilir.<\/p>\n

\"\"<\/a><\/p>\n

197 say\u0131l\u0131 Kanunun 6 nc\u0131 maddesinin birinci f\u0131kras\u0131 uyar\u0131nca; Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131 taraf\u0131ndan tutulan sivil hava vas\u0131talar\u0131 siciline zirai ila\u00e7lama amac\u0131yla kullan\u0131lmak \u00fczere kay\u0131t ve tescil edilmi\u015f olan u\u00e7aklar i\u00e7in, bu tarifede belirtilen motorlu ta\u015f\u0131tlar vergisi tutarlar\u0131 y\u00fczde 25 oran\u0131nda uygulan\u0131r.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n

MADDE 5 –<\/b> (1) Bu Tebli\u011f 1\/1\/2018 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/b><\/p>\n

MADDE 6 –<\/b> (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

2018 y\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011fi yay\u0131mland\u0131 29 Aral\u0131k 2017 CUMA Resmi Gazete Say\u0131 : 30285 (M\u00fckerrer) TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)’ndan: MOTORLU TA\u015eITLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 49) Ama\u00e7 ve kapsam MADDE 1 – (1) Bu Tebli\u011fin amac\u0131, 1\/1\/2018 tarihinden itibaren uygulanacak motorlu ta\u015f\u0131tlar vergisi tutarlar\u0131n\u0131n tespit ve ilan edilmesidir. Dayanak … Devam\u0131n\u0131 oku…<\/a><\/p>\n","protected":false},"author":1,"featured_media":66015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[13021],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/posts\/71757"}],"collection":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/comments?post=71757"}],"version-history":[{"count":0,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/posts\/71757\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/media\/66015"}],"wp:attachment":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/media?parent=71757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/categories?post=71757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/tags?post=71757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}