{"id":851,"date":"2017-12-28T18:40:57","date_gmt":"2017-12-28T15:40:57","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=851"},"modified":"2018-01-07T18:43:08","modified_gmt":"2018-01-07T15:43:08","slug":"malul-ve-engellilere-motor-silindir-hacmine-bakilmaksizin-hesaplanmasi-gereken-ozel-tuketim-vergisi-ve-diger-her-turlu-vergiler-dahil-bedeli-200-000-tlnin-altinda-olan-tasitlarda-otv-istis","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/28\/malul-ve-engellilere-motor-silindir-hacmine-bakilmaksizin-hesaplanmasi-gereken-ozel-tuketim-vergisi-ve-diger-her-turlu-vergiler-dahil-bedeli-200-000-tlnin-altinda-olan-tasitlarda-otv-istis\/","title":{"rendered":"Malul Ve Engellilere Motor Silindir Hacmine Bak\u0131lmaks\u0131z\u0131n,  Hesaplanmas\u0131 Gereken \u00d6zel T\u00fcketim Vergisi Ve Di\u011fer Her T\u00fcrl\u00fc Vergiler D\u00e2hil Bedeli 200.000 TL\u2019nin Alt\u0131nda Olan Ta\u015f\u0131tlarda  \u00d6TV \u0130stisnas\u0131"},"content":{"rendered":"<p><!--more--><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u00d6zel T\u00fcketim Vergisi (II) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011finde de\u011fi\u015fiklik yap\u0131ld\u0131. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin, 87.03 tarife pozisyonunda yer alan, motor silindir hacmine bak\u0131lmaks\u0131z\u0131n, hesaplanmas\u0131 gereken \u00f6zel t\u00fcketim vergisi ve di\u011fer her t\u00fcrl\u00fc vergiler d\u00e2hil bedeli 200.000 TL\u2019nin alt\u0131nda olan binek otomobil, panelvan, pick-up, arazi ta\u015f\u0131t\u0131, ATV, jeep, stey\u015f\u0131n vagon, vb. ta\u015f\u0131tlar\u0131n engellilik derecesi %90 veya daha fazla olan malul veya engelliler taraf\u0131ndan be\u015f y\u0131lda bir defaya mahsus olmak \u00fczere ilk iktisab\u0131 \u00d6TV\u2019den m\u00fcstesnad\u0131r. Bu istisnadan yararlanmak i\u00e7in, ta\u015f\u0131t\u0131n \u00f6zel tertibatl\u0131 olmas\u0131 ve malul veya engellinin ta\u015f\u0131t\u0131 bizzat kullanmas\u0131 \u015fart\u0131 aranmaz. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin 87.03 tarife pozisyonunda yer alan, motor silindir hacmine bak\u0131lmaks\u0131z\u0131n, hesaplanmas\u0131 gereken \u00f6zel t\u00fcketim vergisi ve di\u011fer her t\u00fcrl\u00fc vergiler d\u00e2hil bedeli 200.000 TL\u2019nin alt\u0131nda olan binek otomobil, panelvan, pick-up, arazi ta\u015f\u0131t\u0131, ATV, jeep, stey\u015f\u0131n vagon, vb. ta\u015f\u0131tlar\u0131n, bizzat kullanmak amac\u0131yla engellili\u011fine uygun hareket ettirici \u00f6zel tertibat yapt\u0131ran malul veya engelliler taraf\u0131ndan ilk iktisab\u0131 \u00d6TV\u2019den m\u00fcstesnad\u0131r. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 G\u00fcmr\u00fcklenmi\u015f de\u011feri, bu \u015fekilde belirlenen tutarlar\u0131 a\u015fan ta\u015f\u0131tlar\u0131 ithal etmek isteyen malul veya engellilerce, ilgili g\u00fcmr\u00fck idaresine \u00f6zel t\u00fcketim vergisinin beyan edilip \u00f6denmesi gerekir. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 Bu tutarlar, her y\u0131l yeniden de\u011ferleme oran\u0131nda artt\u0131r\u0131lacakt\u0131r. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 Uygulama 1 Ocak 2018 tarihi itibariyle ba\u015flamaktad\u0131r.<\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u0130<a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/160_2017_Malul-ve-Engellilere-Motor-Silindir-Hacmine-Bak\u0131lmaks\u0131z\u0131n-Hesaplanmas\u0131-Gereken-\u00d6zel-T\u00fcketim-Vergisi-ve-Di\u011fer-Her-T\u00fcrl\u00fc-Vergiler-Dahil-Bedeli-200.000-TL\u2019nin-Alt\u0131nda-Olan-Ta\u015f\u0131tlara-\u00d6TV-\u0130st.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/span>.<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-851","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/851","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=851"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/851\/revisions"}],"predecessor-version":[{"id":852,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/851\/revisions\/852"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}