{"status":true,"post":{"id":27733,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:35:24","created_at":"2021-07-29T21:00:00.000000Z","updated_at":"2022-10-24T12:35:24.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":27733,"is_featured":0,"title":"Bina, arsa ve arazilerde emlak vergisi de\u011ferleri","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Dr. Veysi Sevi\u011f<\/strong><\/span>
<\/strong><\/span><\/p>

Emlak Vergisi Kanunu Genel Tebli\u011fi (Seri No:78) ile 2021 y\u0131l\u0131na ait (bina, arsa, arazi) vergi de\u011ferleri ve 2021 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\u011ferleri belirlenmi\u015ftir.<\/span><\/p>

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca 2020 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 28.11.2020 g\u00fcn ve 31318 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011f S\u0131ra No:521 ile y\u00fczde 9.11 olarak belirlenmi\u015f ve ilan edilmi\u015ftir.<\/span><\/p>

Vergi Usul Kanunu\u2019nun 49. maddesinin (b) f\u0131kras\u0131 ile takdir komisyonlar\u0131n\u0131n d\u00f6rt y\u0131lda bir arsalara ve araziye ait asgari \u00f6l\u00e7\u00fcde metrekare birim de\u011ferlerini takdir edecekleri hususu h\u00fckme ba\u011flanm\u0131\u015f olup, bu konuda 2017 y\u0131l\u0131nda s\u00f6z konusu takdirler yap\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>

1319 Say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 9. maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde bina, 19. maddesinin birinci f\u0131kras\u0131n\u0131n<\/span>(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 izleyen b\u00fct\u00e7e y\u0131l\u0131ndan itibaren ba\u015flayaca\u011f\u0131 hususu h\u00fckme ba\u011flanm\u0131\u015f olup, asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011fer takdirleri 2017 y\u0131l\u0131nda yap\u0131lm\u0131\u015f olup, bu h\u00fck\u00fcmler sonucunda bina ve arazi vergisi m\u00fckellefiyeti 2018 y\u0131l\u0131ndan itibaren ba\u015flat\u0131lm\u0131\u015f bulunmaktad\u0131r.<\/span><\/p>

1319 Say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29. maddesinin birinci f\u0131kras\u0131 uyar\u0131nca, vergi de\u011ferinin m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131n\u0131 izleyen y\u0131ldan itibaren her y\u0131l, bir \u00f6nceki y\u0131la ait vergi de\u011ferinin Vergi Usul Kanunu h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ayn\u0131 y\u0131l i\u00e7in belirlenmi\u015f olan 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. maddede yer alan vergi de\u011ferini tadil eden nedenlerle (8 numaral\u0131 f\u0131kra hari\u00e7) m\u00fckellefiyet tesisi gereken hallerde Vergi Usul Kanunu\u2019nun m\u00fckerrer 49. maddesinin (b) f\u0131kras\u0131 uyar\u0131nca takdir komisyonlar\u0131nca belirlenen arsa ve arazi metrekare birim de\u011ferlerinin takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 izleyen 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 dikkate al\u0131naca\u011f\u0131 hususu ayr\u0131ca h\u00fckme ba\u011flanm\u0131\u015f bulunmaktad\u0131r.<\/span><\/p>

1319 Say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda ifade edildi\u011fi \u00fczere vergi de\u011ferinin hesab\u0131nda 1.000 TL\u2019ye kadar olan kesirleri hesaba al\u0131nmayaca\u011f\u0131 hususu ayr\u0131ca h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>

Emlak Vergisi Kanunu\u2019nun<\/span>44. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda<\/span>42. maddede yer alan tutar,<\/span>44. maddenin ikinci f\u0131kras\u0131nda yer alan vergi oranlar\u0131na esas mesken nitelikli ta\u015f\u0131nmaz de\u011ferlerinin alt ve \u00fcst s\u0131n\u0131rlar\u0131n\u0131n her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmak suretiyle dikkate al\u0131naca\u011f\u0131, bu \u015fekilde hesaplanan tutarlar\u0131n 1.000 TL\u2019ye kadar kesirlerinin dikkate al\u0131nmayaca\u011f\u0131 hususu ayr\u0131ca h\u00fckme ba\u011flanm\u0131\u015f bulunmaktad\u0131r.<\/span><\/p>

2020 y\u0131l\u0131 ve \u00f6nceki y\u0131llarda m\u00fckellef olanlar\u0131n 2021 y\u0131l\u0131na ait bina, arsa ve arazilerinin 2021 y\u0131l\u0131 vergi de\u011ferleri 2020 y\u0131l\u0131 vergi de\u011ferlerinin bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (%9.11\/2=)y\u00fczde 4.555 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunacak tutar olacakt\u0131r. \u00d6rne\u011fin;<\/span><\/p>

1. Meskenin 2020 y\u0131l\u0131na ait emlak vergi de\u011feri: 220.000 TL<\/span><\/p>

2. 2020 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131: %4.555<\/span><\/p>

3. Meskenin 2021 y\u0131l\u0131 emlak vergisi (1+(1x2)): 230.021 TL<\/span><\/p>

4. 1.000 TL\u2019ye kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukunda esas al\u0131nacak emlak vergi de\u011feri: 230.000 TL olarak hesaplanacakt\u0131r.<\/span><\/p> \t\t\t\t","slug":"bina-arsa-ve-arazilerde-emlak-vergisi-degerleri","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Bina, arsa ve arazilerde emlak vergisi de\u011ferleri","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1077,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":27832,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":27733,"locale":"tr","category_id":73,"title":"Bina, arsa ve arazilerde emlak vergisi de\u011ferleri","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Dr. Veysi Sevi\u011f<\/strong><\/span>
<\/strong><\/span><\/p>

Emlak Vergisi Kanunu Genel Tebli\u011fi (Seri No:78) ile 2021 y\u0131l\u0131na ait (bina, arsa, arazi) vergi de\u011ferleri ve 2021 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\u011ferleri belirlenmi\u015ftir.<\/span><\/p>

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca 2020 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 28.11.2020 g\u00fcn ve 31318 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011f S\u0131ra No:521 ile y\u00fczde 9.11 olarak belirlenmi\u015f ve ilan edilmi\u015ftir.<\/span><\/p>

Vergi Usul Kanunu\u2019nun 49. maddesinin (b) f\u0131kras\u0131 ile takdir komisyonlar\u0131n\u0131n d\u00f6rt y\u0131lda bir arsalara ve araziye ait asgari \u00f6l\u00e7\u00fcde metrekare birim de\u011ferlerini takdir edecekleri hususu h\u00fckme ba\u011flanm\u0131\u015f olup, bu konuda 2017 y\u0131l\u0131nda s\u00f6z konusu takdirler yap\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>

1319 Say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 9. maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde bina, 19. maddesinin birinci f\u0131kras\u0131n\u0131n<\/span>(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 izleyen b\u00fct\u00e7e y\u0131l\u0131ndan itibaren ba\u015flayaca\u011f\u0131 hususu h\u00fckme ba\u011flanm\u0131\u015f olup, asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011fer takdirleri 2017 y\u0131l\u0131nda yap\u0131lm\u0131\u015f olup, bu h\u00fck\u00fcmler sonucunda bina ve arazi vergisi m\u00fckellefiyeti 2018 y\u0131l\u0131ndan itibaren ba\u015flat\u0131lm\u0131\u015f bulunmaktad\u0131r.<\/span><\/p>

1319 Say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29. maddesinin birinci f\u0131kras\u0131 uyar\u0131nca, vergi de\u011ferinin m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131n\u0131 izleyen y\u0131ldan itibaren her y\u0131l, bir \u00f6nceki y\u0131la ait vergi de\u011ferinin Vergi Usul Kanunu h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ayn\u0131 y\u0131l i\u00e7in belirlenmi\u015f olan 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. maddede yer alan vergi de\u011ferini tadil eden nedenlerle (8 numaral\u0131 f\u0131kra hari\u00e7) m\u00fckellefiyet tesisi gereken hallerde Vergi Usul Kanunu\u2019nun m\u00fckerrer 49. maddesinin (b) f\u0131kras\u0131 uyar\u0131nca takdir komisyonlar\u0131nca belirlenen arsa ve arazi metrekare birim de\u011ferlerinin takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 izleyen 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 dikkate al\u0131naca\u011f\u0131 hususu ayr\u0131ca h\u00fckme ba\u011flanm\u0131\u015f bulunmaktad\u0131r.<\/span><\/p>

1319 Say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda ifade edildi\u011fi \u00fczere vergi de\u011ferinin hesab\u0131nda 1.000 TL\u2019ye kadar olan kesirleri hesaba al\u0131nmayaca\u011f\u0131 hususu ayr\u0131ca h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>

Emlak Vergisi Kanunu\u2019nun<\/span>44. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda<\/span>42. maddede yer alan tutar,<\/span>44. maddenin ikinci f\u0131kras\u0131nda yer alan vergi oranlar\u0131na esas mesken nitelikli ta\u015f\u0131nmaz de\u011ferlerinin alt ve \u00fcst s\u0131n\u0131rlar\u0131n\u0131n her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmak suretiyle dikkate al\u0131naca\u011f\u0131, bu \u015fekilde hesaplanan tutarlar\u0131n 1.000 TL\u2019ye kadar kesirlerinin dikkate al\u0131nmayaca\u011f\u0131 hususu ayr\u0131ca h\u00fckme ba\u011flanm\u0131\u015f bulunmaktad\u0131r.<\/span><\/p>

2020 y\u0131l\u0131 ve \u00f6nceki y\u0131llarda m\u00fckellef olanlar\u0131n 2021 y\u0131l\u0131na ait bina, arsa ve arazilerinin 2021 y\u0131l\u0131 vergi de\u011ferleri 2020 y\u0131l\u0131 vergi de\u011ferlerinin bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (%9.11\/2=)y\u00fczde 4.555 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunacak tutar olacakt\u0131r. \u00d6rne\u011fin;<\/span><\/p>

1. Meskenin 2020 y\u0131l\u0131na ait emlak vergi de\u011feri: 220.000 TL<\/span><\/p>

2. 2020 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131: %4.555<\/span><\/p>

3. Meskenin 2021 y\u0131l\u0131 emlak vergisi (1+(1x2)): 230.021 TL<\/span><\/p>

4. 1.000 TL\u2019ye kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukunda esas al\u0131nacak emlak vergi de\u011feri: 230.000 TL olarak hesaplanacakt\u0131r.<\/span><\/p> \t\t\t\t","slug":"bina-arsa-ve-arazilerde-emlak-vergisi-degerleri","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Bina, arsa ve arazilerde emlak vergisi de\u011ferleri","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1077,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}