{"status":true,"post":{"id":20340,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:50:47","created_at":"2019-05-12T21:00:00.000000Z","updated_at":"2022-10-24T10:50:47.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20340,"is_featured":0,"title":"Emlak vergisi de\u011ferlerinin hesaplanmas\u0131","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

Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan yay\u0131mlanm\u0131\u015f olan 74 seri numaral\u0131 \u201cEmlak Vergisi Kanunu Genel Tebli\u011f\u201d ile 2019\u2019a ait emlak (bina, arsa, arazi) vergi de\u011ferlerinin yeniden hesaplanmas\u0131 ve yap\u0131lacak hesaplamalarda dikkate al\u0131nmas\u0131 gereken hususlarla ilgili a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. <\/span>
(31 Aral\u0131k 2018-30642 say\u0131l\u0131 3\u2019\u00fcnc\u00fc m\u00fckerrer Resmi Gazete)<\/span><\/p>

Bilindi\u011fi \u00fczere Vergi Usul Kanunu\u2019nun 49\u2019uncu maddesi uyar\u0131nca Maliye ve Bay\u0131nd\u0131rl\u0131k Bakanl\u0131\u011f\u0131 ile \u0130skan Bakanl\u0131klar\u0131 Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesi h\u00fckm\u00fc ile ayn\u0131 kanunun 31\u2019inci maddesi uyar\u0131nca haz\u0131rlanan y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re bina metrekare normal in\u015faat birim metrekare maliyet bedellerini, uygulanaca\u011f\u0131 y\u0131ldan d\u00f6rt ay \u00f6nce m\u00fc\u015ftereken tespit ve Resmi Gazete\u2019de ilan etmek zorundad\u0131rlar. <\/span><\/p>

1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde bina, 19\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131 (b) bendinde de arazi (arsa) vergisi m\u00fckelleflerinin 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. Bu ba\u011flamda asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011fer takdirleri 2017\u2019de yap\u0131ld\u0131\u011f\u0131ndan bu h\u00fck\u00fcmler uyar\u0131nca bina ve arazi vergisi m\u00fckellefiyeti 2018\u2019den itibaren ba\u015flam\u0131\u015f bulunmaktad\u0131r. <\/span><\/p>

1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesinin ikinci f\u0131kras\u0131nda 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 uyar\u0131nca ayn\u0131 y\u0131l i\u00e7in belirlenmi\u015f bulunan 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\u2019\u00fcnc\u00fc maddede yer alan vergi de\u011ferini tadil eden (de\u011fi\u015ftiren) sebeplerle (8 no\u2019lu f\u0131kra hari\u00e7) m\u00fckellefiyet tesisi gereken hallerde, Vergi Usul Kanunu\u2019nun m\u00fckerrer 49\u2019uncu 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. <\/span><\/p>

Ayr\u0131ca 1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesinin 4\u2019\u00fcnc\u00fc f\u0131kras\u0131nda, vergi de\u011ferinin hesab\u0131nda 1000 TL\u2019ye kadar kesirlerin dikkate al\u0131nmayaca\u011f\u0131 belirtilmi\u015ftir. 2018\u2019de emlak vergisi m\u00fckellefi olanlar\u0131n 2019\u2019a ait emlak vergisinin tarh ve tahakkukunu esas al\u0131nacak vergi de\u011ferinin hesab\u0131nda 1000 TL\u2019ye kadar olan kesimlerin dikkate al\u0131nmayaca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>

2018\u2019de emlak vergisi m\u00fckellefi olanlar\u0131n 2019\u2019a ait emlak vergisinin tarh ve tahakkukuna esas al\u0131nacak vergi de\u011ferinin (matrah\u0131n) hesab\u0131 ile bina, arsa ve araziye 2018\u2019de malik olunmas\u0131 halinde m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131 2019 vergi de\u011ferinin hesab\u0131 bu tebli\u011fde belirtilen esaslar \u00e7er\u00e7evesinde yap\u0131lacak. <\/span><\/p>

2017\u2019de yap\u0131lan takdirler nedeniyle 2018\u2019de m\u00fckellefiyeti ba\u015flayanlar\u0131n 2019\u2019a ait emlak vergi de\u011ferinin hesab\u0131 ise a\u015fa\u011f\u0131daki \u015fekilde olacak.<\/span><\/p>

  1. 2017\u2019deki takdirler nedeniyle bina ve arazi vergisi m\u00fckellefiyeti 2018\u2019den itibaren yeniden ba\u015flam\u0131\u015ft\u0131r.<\/span><\/li>
  2. Bu m\u00fckelleflerin bina, arsa ve arazilerinin 2019 de\u011ferleri 2018 vergi de\u011ferlerinin bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (y\u00fczde 23.72\/2=) y\u00fczde 11.865 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunacak tutar olacak.<\/span><\/li> <\/ol>

    \u00d6rnek: M\u00fckellef (A.) Yozgat ili Ayd\u0131nc\u0131k Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7inde yer alan meskeni 2010\u2019da sat\u0131n alm\u0131\u015ft\u0131r. 2018\u2019de emlak vergisi de\u011feri 140 bin TL olan meskenin 2019 emlak vergisi de\u011feri a\u015fa\u011f\u0131daki \u015fekilde hesaplanacak.<\/span><\/p>

    • Meskenin 2018\u2019e ait emlak vergi de\u011feri: 140.000 TL<\/span><\/li>
    • 2018\u2019e ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 (y\u00fczde 23.73\/2=): Y\u00fczde 11.865<\/span><\/li>
    • Meskenin 2019 emlak vergisi de\u011feri ((1+1x2)) : 156.611.00 TL<\/span><\/li>
    • 1000 TL\u2019ye kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukuna esas al\u0131nacak emlak vergisi de\u011feri: 156.000 TL<\/span><\/li> <\/ul>

      Yukar\u0131daki \u00f6rnekte de g\u00f6r\u00fclece\u011fi \u00fczere m\u00fckellefiyeti 2019\u2019da ba\u015flayanlar\u0131n m\u00fckellefiyetleri ile ilgili bina, arsa, arazi vergisi tarhiyat\u0131na esas al\u0131nacak vergi de\u011ferleri; takdir komisyonlar\u0131nca 2017\u2019de takdir edilen asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin; 2018\u2019e ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmas\u0131 suretiyle bulunacak asgari \u00f6l\u00e7\u00fcde metrekare birim de\u011feri dikkate al\u0131narak hesaplanacak.<\/span><\/p> \t\t\t\t","slug":"emlak-vergisi-degerlerinin-hesaplanmasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Emlak vergisi de\u011ferlerinin hesaplanmas\u0131","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":108,"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":20439,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20340,"locale":"tr","category_id":73,"title":"Emlak vergisi de\u011ferlerinin hesaplanmas\u0131","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

      Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan yay\u0131mlanm\u0131\u015f olan 74 seri numaral\u0131 \u201cEmlak Vergisi Kanunu Genel Tebli\u011f\u201d ile 2019\u2019a ait emlak (bina, arsa, arazi) vergi de\u011ferlerinin yeniden hesaplanmas\u0131 ve yap\u0131lacak hesaplamalarda dikkate al\u0131nmas\u0131 gereken hususlarla ilgili a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. <\/span>
      (31 Aral\u0131k 2018-30642 say\u0131l\u0131 3\u2019\u00fcnc\u00fc m\u00fckerrer Resmi Gazete)<\/span><\/p>

      Bilindi\u011fi \u00fczere Vergi Usul Kanunu\u2019nun 49\u2019uncu maddesi uyar\u0131nca Maliye ve Bay\u0131nd\u0131rl\u0131k Bakanl\u0131\u011f\u0131 ile \u0130skan Bakanl\u0131klar\u0131 Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesi h\u00fckm\u00fc ile ayn\u0131 kanunun 31\u2019inci maddesi uyar\u0131nca haz\u0131rlanan y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re bina metrekare normal in\u015faat birim metrekare maliyet bedellerini, uygulanaca\u011f\u0131 y\u0131ldan d\u00f6rt ay \u00f6nce m\u00fc\u015ftereken tespit ve Resmi Gazete\u2019de ilan etmek zorundad\u0131rlar. <\/span><\/p>

      1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde bina, 19\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131 (b) bendinde de arazi (arsa) vergisi m\u00fckelleflerinin 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. Bu ba\u011flamda asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011fer takdirleri 2017\u2019de yap\u0131ld\u0131\u011f\u0131ndan bu h\u00fck\u00fcmler uyar\u0131nca bina ve arazi vergisi m\u00fckellefiyeti 2018\u2019den itibaren ba\u015flam\u0131\u015f bulunmaktad\u0131r. <\/span><\/p>

      1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesinin ikinci f\u0131kras\u0131nda 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 uyar\u0131nca ayn\u0131 y\u0131l i\u00e7in belirlenmi\u015f bulunan 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\u2019\u00fcnc\u00fc maddede yer alan vergi de\u011ferini tadil eden (de\u011fi\u015ftiren) sebeplerle (8 no\u2019lu f\u0131kra hari\u00e7) m\u00fckellefiyet tesisi gereken hallerde, Vergi Usul Kanunu\u2019nun m\u00fckerrer 49\u2019uncu 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. <\/span><\/p>

      Ayr\u0131ca 1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29\u2019uncu maddesinin 4\u2019\u00fcnc\u00fc f\u0131kras\u0131nda, vergi de\u011ferinin hesab\u0131nda 1000 TL\u2019ye kadar kesirlerin dikkate al\u0131nmayaca\u011f\u0131 belirtilmi\u015ftir. 2018\u2019de emlak vergisi m\u00fckellefi olanlar\u0131n 2019\u2019a ait emlak vergisinin tarh ve tahakkukunu esas al\u0131nacak vergi de\u011ferinin hesab\u0131nda 1000 TL\u2019ye kadar olan kesimlerin dikkate al\u0131nmayaca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>

      2018\u2019de emlak vergisi m\u00fckellefi olanlar\u0131n 2019\u2019a ait emlak vergisinin tarh ve tahakkukuna esas al\u0131nacak vergi de\u011ferinin (matrah\u0131n) hesab\u0131 ile bina, arsa ve araziye 2018\u2019de malik olunmas\u0131 halinde m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131 2019 vergi de\u011ferinin hesab\u0131 bu tebli\u011fde belirtilen esaslar \u00e7er\u00e7evesinde yap\u0131lacak. <\/span><\/p>

      2017\u2019de yap\u0131lan takdirler nedeniyle 2018\u2019de m\u00fckellefiyeti ba\u015flayanlar\u0131n 2019\u2019a ait emlak vergi de\u011ferinin hesab\u0131 ise a\u015fa\u011f\u0131daki \u015fekilde olacak.<\/span><\/p>

      1. 2017\u2019deki takdirler nedeniyle bina ve arazi vergisi m\u00fckellefiyeti 2018\u2019den itibaren yeniden ba\u015flam\u0131\u015ft\u0131r.<\/span><\/li>
      2. Bu m\u00fckelleflerin bina, arsa ve arazilerinin 2019 de\u011ferleri 2018 vergi de\u011ferlerinin bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (y\u00fczde 23.72\/2=) y\u00fczde 11.865 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunacak tutar olacak.<\/span><\/li> <\/ol>

        \u00d6rnek: M\u00fckellef (A.) Yozgat ili Ayd\u0131nc\u0131k Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7inde yer alan meskeni 2010\u2019da sat\u0131n alm\u0131\u015ft\u0131r. 2018\u2019de emlak vergisi de\u011feri 140 bin TL olan meskenin 2019 emlak vergisi de\u011feri a\u015fa\u011f\u0131daki \u015fekilde hesaplanacak.<\/span><\/p>

        • Meskenin 2018\u2019e ait emlak vergi de\u011feri: 140.000 TL<\/span><\/li>
        • 2018\u2019e ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 (y\u00fczde 23.73\/2=): Y\u00fczde 11.865<\/span><\/li>
        • Meskenin 2019 emlak vergisi de\u011feri ((1+1x2)) : 156.611.00 TL<\/span><\/li>
        • 1000 TL\u2019ye kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukuna esas al\u0131nacak emlak vergisi de\u011feri: 156.000 TL<\/span><\/li> <\/ul>

          Yukar\u0131daki \u00f6rnekte de g\u00f6r\u00fclece\u011fi \u00fczere m\u00fckellefiyeti 2019\u2019da ba\u015flayanlar\u0131n m\u00fckellefiyetleri ile ilgili bina, arsa, arazi vergisi tarhiyat\u0131na esas al\u0131nacak vergi de\u011ferleri; takdir komisyonlar\u0131nca 2017\u2019de takdir edilen asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin; 2018\u2019e ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmas\u0131 suretiyle bulunacak asgari \u00f6l\u00e7\u00fcde metrekare birim de\u011feri dikkate al\u0131narak hesaplanacak.<\/span><\/p> \t\t\t\t","slug":"emlak-vergisi-degerlerinin-hesaplanmasi","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":"Emlak vergisi de\u011ferlerinin hesaplanmas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":108,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}