{"id":71769,"date":"2017-12-30T13:04:11","date_gmt":"2017-12-30T10:04:11","guid":{"rendered":"http:\/\/www.sorubak.com\/blog\/?p=71769"},"modified":"2017-12-30T13:04:11","modified_gmt":"2017-12-30T10:04:11","slug":"2018-yili-harc-miktarlari","status":"publish","type":"post","link":"https:\/\/www.sorubak.com\/blog\/2018-yili-harc-miktarlari.html","title":{"rendered":"2018 y\u0131l\u0131 har\u00e7 miktarlar\u0131"},"content":{"rendered":"

2018 y\u0131l\u0131 har\u00e7 miktarlar\u0131 belli oldu<\/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

HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 80)<\/p>\n

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

MADDE 1 –<\/b> (1) Bu Tebli\u011fin amac\u0131, 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununa ba\u011fl\u0131 tarifelerde yer alan maktu har\u00e7lar\u0131n (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil) yeniden de\u011ferleme oran\u0131nda hesaplanarak tespit ve ilan edilmesidir.<\/p>\n

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

MADDE 2 –<\/b> (1) Bu Tebli\u011f, 492 say\u0131l\u0131 Kanunun m\u00fckerrer 138 inci maddesinin ikinci, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Har\u00e7 miktarlar\u0131n\u0131n hesaplanmas\u0131<\/b><\/p>\n

MADDE 3 –<\/b> (1) Bakanl\u0131\u011f\u0131m\u0131zca 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 Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 484) ile ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n

(2) 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 tarifelerde yer alan ve Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 78) ile tespit edilerek 2017 y\u0131l\u0131nda uygulanan 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\/2018 tarihinden itibaren uygulanmak \u00fczere Tebli\u011f ekindeki tarifelerde g\u00f6sterilmi\u015ftir.<\/p>\n

(3) 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 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.<\/p>\n

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

MADDE 4 –<\/b> (1) Bu Tebli\u011f 1\/1\/2018 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

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

MADDE 5 –<\/b> (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\"\"<\/a> \"\"<\/a> \"\"<\/a> \"\"<\/a> \"\"<\/a> \"\"<\/a> \"\"<\/a> \"\"<\/a> \"\"<\/a> \"\"<\/a> \"\"<\/a> \"\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

2018 y\u0131l\u0131 har\u00e7 miktarlar\u0131 belli oldu 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: HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 80) Ama\u00e7 ve kapsam MADDE 1 – (1) Bu Tebli\u011fin amac\u0131, 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununa ba\u011fl\u0131 tarifelerde yer alan maktu har\u00e7lar\u0131n (maktu ve nispi … Devam\u0131n\u0131 oku…<\/a><\/p>\n","protected":false},"author":1,"featured_media":71783,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13021],"tags":[],"class_list":["post-71769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guncel"],"_links":{"self":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/posts\/71769","targetHints":{"allow":["GET"]}}],"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=71769"}],"version-history":[{"count":0,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/posts\/71769\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/media\/71783"}],"wp:attachment":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/media?parent=71769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/categories?post=71769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/tags?post=71769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}