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21.06.2016 tarih ve 29749 6D\×O×5HVPL*D]HWH·GH 6×UD

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23.06.2016 tarihinde Sosyal

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28.04.2016 tarih ve 29756 6D\×O× 5HVPL *D]HWH·GH úKUDFDW

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30.06.2016 tarih ve 29758 6D\×O× 5HVPL *D]HWH·GH Mal ve Hizmetlere Uygulanacak Katma 'HùHU9HUJLVL2UDQODU×Q×Q7HVSi- WLQH úOLüNLQ .DUDUGD 'HùLüLNOLN

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04.07.2016 tarihinde Maliye

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23.07.2016 tarih ve 29779 6D\×O× 5HVPL *D]HWH·GH Vergi 0XDIL\HWL7DQ×QDQ9DN×IODU/Lste- sinde JQFHOOHPH \DS×OP×üW×U.

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27.07.2016 tarih ve 29783 6D\×O× 5HVPL *D]HWH·GH Vergi Usul KDQXQX*HQHO7HEOLùL6×UD

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29.07.2016 tarih ve 29785 6D\×O× 5HVPL *D]HWH·GH 6Xo

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30.07.2016 tarihinde Gelir úGDUHVL %DüNDQO×ù× WDUDI×QGDQ

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30.07.2016 tarih ve 29786 6D\×O×5HVPL*D]HWH·GHTahsilat

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30.07.2016 tarih ve 29786 6D\×O×5HVPL*D]HWH·GH<×O×

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05.08.2016 tarih ve 29792 6D\×O× 5HVPL *D]HWH·GH Vergi 8VXO .DQXQX *HQHO 7HEOLùLQGH

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05.08.2016 tarih ve 29792 6D\×O×5HVPL*D]HWH·GH Kurum- ODU 9HUJLVL *HQHO 7HEOLùLQGH

(Seri No: 10) \D\×PODQP×üW×U %X

7HEOLù LOH 13/06/2006 tarihli ve

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09.08.2016 tarih ve 29796 6D\×O× 5HVPL *D]HWH·GH 6728 VD\×O× <DW×U×P 2UWDP×Q×Q ú\LOHüWi- ULOPHVL $PDF×\OD %D]× .DQXn- ODUGD 'HùLüLNOLN <DS×OPDV×QD

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10.08.2016 tarih ve 29797 6D\×O×5HVPL*D]HWH·GHZorunlu .DUü×O×NODU+DNN×QGD7HEOLù6a-

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11.08.2016 tarihinde Gelir úGDUHVL %DüNDQO×ù× WDUDI×QGDQ

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10.08.2016 tarih ve 29797 6D\×O× 5HVPL *D]HWH·GH Mali 6XoODU× $UDüW×UPD .XUXOX *HQHO

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10.08.2016 tarih ve 29797 6D\×O× 5HVPL *D]HWH·GH BKK 2016/9092 Ar-Ge, Yenilik ve Ta- VDU×P +DUFDPDODU×Q×Q .D]DQF×Q

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19.08.2016 tarih ve 29806 6D\×O× 5HVPL *D]HWH·GH %D]×

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22.08.2016 tarihinde Sosyal

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26.08.2016 tarih ve 29813 6D\×O× 5HVPL *D]HWH·GH BKK

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27.08.2016 tarih ve 29814 6D\×O× 5HVPL *D]HWH·GH <DW×U×m- ODUGD'HYOHW<DUG×PODU×+DNN×n- GD .DUDU×Q 8\JXODQPDV×QD úOLü

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01.09.2016 tarih ve 29818 6D\×O× 5HVPL *D]HWH·GH BKK

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03.09.2016 tarih ve 29820 6D\×O×5HVPL*D]HWH·GH *PUN

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08.09.2016 tarih ve 29825 6D\×O× 5HVPL *D]HWH·GH 2016/

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09.09.2016 tarih ve 29826 6D\×O× 5HVPL *D]HWH·GH 0üWHUL

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20.09.2016 tarih ve 29833 6D\×O×5HVPL*D]HWH·GHTahsilat

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22.09.2016 tarih ve 29835 6D\×O× 5HVPL *D]HWH·GH Hazine 7Dü×QPD]ODU×Q×QúGDUHVL+DNN×n- GD<|QHWPHOLNWH'HùLüLNOLNYa- S×OPDV×QD 'DLU <|QHWPHOLN ya-

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27.09.2016 tarih ve 29840 6D\×O× 5HVPL *D]HWH·GH Finan- sal Kiralama, Faktoring ve Fi- QDQVPDQ ûLUNHWOHULQLQ 0XKDVe- be Uygulamalar× LOH )LQDQVDO

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27.09.2016 tarih ve 29840 6D\×O× 5HVPL *D]HWH·GH Finan- sal Kiralama, Faktoring ve Fi- QDQVPDQ ûLUNHWOHULQLQ .XUXOXü

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29.09.2016 tarih ve 29842 6D\×O× 5HVPL *D]HWH·GH Güm- UN *HQHO 7HEOLùL 1LKDL .XOOa- Q×P6HUL1R \D\×mODQP×üW×U

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29.09.2016 tarih ve 29842 6D\×O× 5HVPL *D]HWH·GH Beledi- ye Gelirleri Kanunu Genel Teb- OLùL6HUL 1R \D\×mODQP×üW×U

%X 7HEOLù LOH, 9/8/2016 tarihli ve

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Kanun ile 26/5/1981 tarihli ve

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29.09.2016 tarih ve 29842 6D\×O×5HVPL*D]HWH·GHDamga 9HUJLVL .DQXQX *HQHO 7HEOLùL

(Seri No: 60) \D\×mODQP×üW×U Bu 7HEOLù LOH, 15/7/2016 tarihli ve

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29.09.2016 tarih ve 29842 6D\×O× 5HVPL *D]HWH·GH Emlak 9HUJLVL .DQXQX *HQHO 7HEOLùL

(Seri No: 69) \D\×mODQP×üW×U Bu 7HEOLù LOH, 9/8/2016 tarihli ve

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Kanun ile 29/7/1970 tarihli ve

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YDUO×ù× KDOLQGH IHUDJDWLQ VDù

ODQPDV×LVWHQLOHFHNWLU

ùKWLODIOÖHFULPLVLODODFDNODUÖ MADDE 6 – )×NUDGD´«%X

I×NUD KNPOHULQGHQ \DUDUODn- PDNLVWH\HQERUoOXODU×QI×krada EHOLUWLOHQüDUWOaU×Q\DQ×V×UDGDYD

DoPDPDODU× Do×OP×ü GDYDODr- GDQ YD]JHoPHOHUL YH NDQXQ

\ROODU×QD EDüYXUPDPDODU× üDUt- W×U«µKNP\HUDOPDNWDG×U

(2) Ecrimisil DODFDNODU×Q×Qec- rimisil ihbarnamesi veya ecrimi- sil G]HOWPH LKEDUQDPHVL LOH

66

PHY]XDWGH÷LúLNOLNOHUL

PHY]XDWGH÷LúLNOLNOHUL

ERUoOXVXQDWHEOLùHGLOPHVL]e- ULQHVD\×O×ú<8. NDSVDP×n- da idare mahkemelerinde da- YD Do×OPDV× PPNQGU úh- EDUQDPHOHUH GDYD Do×OP×ü ol- PDV×  VD\×O× .DQXQXQ 

nci PDGGHVLQLQ ELULQFL I×NUDV×

JHUHùLQFH LGDUL LüOHPLQ \Ut- PHVLQL NHQGLOLùLQGHQ GXUGXr- PDG×ù×QGDQ YH PDGGHQLQ

LNLQFL I×NUDV× NDSVDP×QGD GD

PDKNHPHFH \UWPHQLQ GXr- GXUXOPDV×QD NDUDU YHULOPeGLùL

PGGHWoH EX DODFDNODU×Q Wa- kip edilmesi gerekmektedir.

(3) Ecrimisil DODFDNODU×

|GHPH VUHVL LoHULVLQGH |GHn- PHGLùL WDNGLUGH  VD\×O× .a- QXQKNPOHULQHJ|UHWDNLSYH

WDKVLO HGLOPHN ]HUH YHUJL GDi- resine bildirilmektedir. Bu ala- FDNODU×Q WDNLS YH WDKVLOL\OH LOJLOL

olarak vergi dairelerince yap×

ODQ LüOHPOHU GH LGDUL \DUJ× PHr- cilerinde dava konusu \DS×Oa- bilmektedir.

)×NUDGDQ\DUDUODQPDNLs- WH\HQOHULQ GDYD DoPDPDODU×

GDYD DoP×ü ROPDODU× KDOLQGH

GDYDODUGDQ YD]JHoPHOHUL YH

NDQXQ \ROODU×QD EDüYXUPDPa- ODU× EDüYXUPXüODUVD YD]JHo

meOHUL üDUW ROGXùXQGDQ ERUo

luODU×Q JHUHN LKEDUQDPHOHUH

JHUHNVH WDNLS LüOemleriQH NDUü×

DoP×ü ROGXNODU× GDYDODUGDQ

ND\×WV×]YHüDUWV×]IHUDJDWHWPe- leri gerekmektedir.

)×NUDGDQ\DUDUODQPDNLs- WH\HQERUoOXODU×QLKEDUQDPHOe- UHYH\DWDNLSLüOHPOHULQHDoP×ü

ROGXNODU× GDYDODUGDQ YHYH\D

NDQXQ \ROODU×QGDQ IHUDJDW Ht- tikOHULQH LOLüNLQ GLOHNoH\L LOJLOL

mahkemesine vermeleri ve fe- UDJDWOHULQHLOLüNLQEHOJH\LLOJLVLQH

J|UH PLOOL HPODN ELULPOHULQH Ye- ya vergi dairelerine ibraz etme- leri gerekmektedir.

 úKEDUQDPHOHUH NDUü×

Do×OP×ü RODQ GDYDODUGDQ YH

YH\D NDQXQ \ROODU×QGDQ IHUa- gat edilmesi, GDYDF×Q×Q WDOe- ELQGHQ YD]JHoPHVL VRQXFXQX

GRùXUGXùXQGDQ ERUoOXODU Lh- barnamelerde belirtilen tutar

]HULQGHQ I×NUDGDQ \DUDUODQa- bileceklerdir.

Milli emlak birimlerince yapÖlacak LûOHPOHU

MADDE 7 – (1) Milli emlak bi- rimleri vergi dairelerinden ge- len bilgi ve EHOJHOHU]HULQHI×k- UDGDQ\DUDUODQPDNLoLQEDüYu- UXGD EXOXQDQ NLüLOHULQ I×NUD

NDSVDP×QGD WXUL]P EHOJHVLQH

VDKLS ROXS ROPDG×ù×Q× WHVSLW

edecektir.

 %DüYXUXGD EXOXQDQ NLüi- OHULQ I×NUD NDSVDP×QGD Wurizm EHOJHVLQH VDKLS ROPDG×ù×Q×Q

tespit edilmesi halinde bu husus ilgili vergi daiUHVLQH RQEHü JQ

LoHULVLQGHELOGLULOHFHNWLU

 )×NUDGDQ \DUDUODQPDN

LoLQ EDüYXUXGD EXOXQDQ NLüLOe- ULQ I×NUD NDSVDP×QGD WXUL]P

EHOJHVLQH VDKLS ROPDV× GXUu- munda;

a) Ecrimisil ERUoODU×QD LOLüNLQ

LKEDUQDPHOHUH GDYD Do×O×S

Do×OPDG×ù× Lle kanun yolODU×QD

EDüYXUXOXS EDüYXUXOPDG×ù×

tespit edilecek, ihbarnamelere GDYDDo×OP×üYH\DNDQXQ\ROOa- U×QD EDüYXUXOPXü ROPDV× GXUu- PXQGD ERUoOX\OD LUWLEDWD Je- oLOPHVLYH15 JQLoHULVLQGHIe- UDJDWWH EXOXQXOPDV× VDùODQa- UDN\DS×ODQLüOHPOHULQVRQXçODU×

b) BRUoOXQXQLKEDUQDPHOHUH

GDYDDoPDG×ù×Q×QYH\DNanun

\ROODU×QD EDüYXUPDG×ù×Q×Q WHs- SLWLKDOLQGHI×NUDNDSVDP×QDJi- ren ecrimisil ERUoODU×QD LOLüNLQ

bilgiler, RQEHü JQ LoHULVLQGH

vergi dairesine bildirilecektir.

0LOOLHPODNELULPOHULQGHQDOÖQDQ

ELOJLOHU]HULne vergi dairelerince

\DSÖODFDNLûOHmler

MADDE 8 – (1) Milli emlak bi- ULPOHULQFHI×NUDGDQ\DUDUODnmak LVWH\HQLQI×NUDNDSVDP×nda;

a) Turizm belgesine sahip ol- PDG×ù×Q×QELOGLULOPHVLKDOLQGHI×k- UDGDQ\DUDUODQDPD\DFDù×Q×Q

b) Turizm belgesine sahip ROGXùXKDOde bu ecrimisil boro

ODU×QDLOLüNLQLKEDUQDPHOHUHDo×

ODQGDYDODUGDQ\DGDEDüYXUu- ODQ NDQXQ \ROODU×QGDQ IHUDJDW

HGLOPHGLùLQLQ ELOGLULOPHVL GXUu- munda, feragat edilmeyen ihti- laflara konu ecrimisil ERUoODU×

LoLQ I×NUDGDQ \DUDUODQDPD\a- FDù×Q×Q

bildirilmesi ]HULne, durum YHUJL GDLUHVLQFH EDüYXUDQD

ELOGLULOHUHN EDüYXUXVX UHGGHGi- lecektir.

(2) Milli emlak birimlerince I×NUDGDQ\DUDrlanmak isteyenin, I×NUDNDSVDP×QGDWXUL]PEHOJe- VLQH VDKLS ROGXùX YH YDUVD EX

ecrimisil ERUoODU×QD LOLüNLQ LKWLOa- I×\OD LOJLOL IHUDJDWWH EXOXQGXùu- QXQ ELOGLULOPHVL ]HULQH \DS×

ODQG×UPD\D NRQX HGLOHcek ec- rimisil alacakODU×QD LOLüNLQ YHUJL

GDLUHVLQLQ WDNLS LüOHPOHULQLQ

mahkemeler nezdinde ihtilafa NRQXHGLOLSHGLOPHGLùLQLQWHVSLW

HGLOPHVLYHEX\|QGHELUWHVSi- WLQEXOXQPDV×KDOLQGHERUoOXLOH

irtibata geçilerek 15 JQ LoHUi- VLQGHEXLKWLODIODU×QGDQIHUDJDt- te buOXQPDV×YHIHUDJDWHLOLüNLQ

EHOJHQLQ YHUJL GDLUHVLQH LEUD]×

istenecektir. Borçlunun, vergi GDLUHVLQLQWDNLSLüOHPOHULQHLOLüNLQ

LKWLODIODU×QGDQ IHUDJDW HWPe- mesi durumunda vergi daire- since feragat edilmeyen ihtilaf- lara konu ecrimisil ERUoODU× LoLQ

I×NUDGDQ \DUDUODQDPD\aFDù×

hususu kendisine bildirilecektir.

<DSÖODQGÖUÖODFDNERUFXQWHVSLWL

YH|GHQPHVL

MADDE 9 –  )×NUD NDSVa- P×QGD WDULKLLWLEDU×y- OD YDGHVL JHOGLùL KDOGH |GHn- PHPLüROan ecrimisil ERUoODU×LOH

EXWDULKHNDGDUEXWDULKKDULo hesaplanacak gecikme zam- laU×\DS×ODQG×U×ODFDNW×U

 +HVDSODQDQ WXWDUODU×Q

WRSODP×Q×Q (\OO (y- OOYH(\OOD\OaU×QGD

67

1"**27æ201,0"6)¶)

 

LGDUHNDUDUODUÕ

ROPDN ]HUH o HüLW WDNVLWWH

|GHQPHVLJHUHNPHktedir.

(3) Taksitlere, 26/4/2016 tari- KLQGHQWDNVLW|GHPHVUHOHULQLQ

sonuna kadar herhangi bir zam YHIDL]X\JXODQPD\DFDNW×U

Örnek 1- Borçlu, 19/3/2014 YDGHOL  7/ WXWDU×Qda ecrimisil ERUFX LoLQ I×NUD Kk-

PQGHQ \DUDUODQPDN ]HUH

YHUJLGDLUHVLQHEDüYXUPXütur.

Ecrimisil borcunun vade ta- rihi olan 19/3/2014 tarihinden 26/4/2016 tarihine kadar (bu WDULKKDULoEXERUoLoLQKHVDp- ODQDQ JHFLNPH ]DPP× WXWDU×

 7/·GLU grneklerdeki JHFLNPH ]DPP× KHVDSODPDOa- U×QGD D\O×N  RUDQ× HVDV

al×QP×üW×U). Ecrimisil ile gecikme ]DPP×Q×Q WRSODP× RODQ

7/oHE|OQPHNVu- UHWL\OH |GeQHFHN WDNVLW WXWDU×

bulunacakW×U

%RUoOXQXQ |GH\HFHùL WDNVLW

WXWDUODU× YH YDGeOHUL DüDù×GDNL

gibidir.

7DNVLW6D\×V× 7DNVLW7XWDU× Vade

1 67.640,10 TL 30/9/2017*

2 67.640,10 TL 30/9/2018**

3 67.640,10 TL 30/9/2019

*30/9/2017 WDULKLQLQ&XPDUWHVLJQQHUDVWODPDV×QHGHQL\OH|GHPHVUHVL/10/2017 WDULKLQHX]DPDNWDG×U

*WDULKLQLQ3D]DUJQQHUDVWODPDV×QHGHQL\OH|GHPHVUHVL/10/201WDULKLQHX]DPDNWDG×U

Süresinde ödenmeyen taksitler MADDE 10 – (1) Taksitlerin sü- UHVLQGH|GHQPHPLüYH\D Hksik

|GHQPLü ROPDV× VRQUDNL WDNVLt- OHULQ I×NUD NDSVDP×QGD |GHn- PHVLQHHQJHOGHùLOGLU

 6UHVLQGH |GHQPH\HQ

\DGDHNVLN|GHQHQWDNVLWWXWDr- ODU× KHU ELU WDNVLGLQ vade tari- KLQGHQ |GHPHQLQ \DS×OG×ù× Wa- rihe kadar (bu tarih dahil) ge- oHQ VUH LoLQ  VD\×O× .DQu- nun 51. PDGGHVLQH J|UH Ke- saplanaFDNJHFLNPH]DPP×LOH

ELUOLNWH EX .DQXQ KNPOHUine J|UHWDNLSYHWDKVLOHGLOecektir.

Örnek 2- gUQHN ·GHNL

30/9/2017 vadeli 67.640,10 TL WXWDU×QGDNL ELULQci taksidin

 WDULKLQGH |GHnGLùL

YDUVD\×OG×ù×QGDERUoOXdan tak- sidin YDGH WDULKLQGHQ |GHPe- QLQ \DS×OG×ù× WDULKH NDGDU EX

tarih GDKLO JHoHQ VUH LoLQ

 VD\×O× .DQXQXQ  LQFL

maddeVLQH J|UH KHVDSODQDQ

4.198,49 TL tuWDU×QGDNLJHFLNPH

]DPP× LOH ELUOikte toplam

 7/·QLQ WDKVLO HGLOPHVL

gerekmektedir.

Örnek 3- gUQHN ·GHNL

30/9/2018 vadeli 67.640,10 TL WXWDU×QGDNL LNLQci taksidin

 7/·OLN N×VP× VUHVLnde

|GHQPLüWLU .DODQ WDNVLW WXWDU×

Q×Q  WDULKLQGH |GHn- GLùLYDUVD\×OG×ù×QGDERrçludan taksidin YDGH WDULKLQGHQ |Ge- PHQLQ \DS×OG×ù× WDULKH NDdar (bu tarih GDKLOJHoHQVUHLoLQ

 VD\×O× .DQXQXQ  LQFL

PDGGHVLQH J|UH KHVDSODQDQ

4.224,25 TL tutaU×QGDNLJHFLNPH

]DPP× LOH ELUOLNWH WRSODP

 7/·QLQ WDKVLO HGLOPHVL

gerekmektedir.

'LøHUKXVXVODU

MADDE 11 –  )×NUD NDSVa- P×QD  WDULKL LWLEDU×yla (bu tarih dahil) vadesi geldiùL

KDOGH|GHQPHPLüRODQecrimi- sil DODFDNODU× JLUPHNWHGLU %X

QHGHQOH EDüYXUX Vüresinin son JQ RODQ  WDULKLQH

kadar milli emlak birimleri tara- I×QGDQWDNLSLoLQYHUJLGDLUHOHUi- ne bildirilen ve vadesi

 WDULKLQGHQ |QFH

olan (bu tarih dahil) ecrimisil DODFDNODU×GDI×kUDNDSVDP×QGD

\DS×ODQG×U×ODEilecektir.

 )×NUD NDSVDP×QGDNL DOa- FDNODUD LOLüNLQ RODrak 26/4/2016 WDULKLQGHQ |QFH \aS×OP×ü olan tahsilatlar red ve iade edilme- yecektir.

 %RUoOXODU×Q I×NUDGDQ \a- UDUODQDELOPHVL LoLQ |GHPH

emirOHULQH LOLüNLQ LKWLODIOaU×QGDQ

IHUDJDW HWPHOHUL \DVDO üDUW Rl-

GXùXQGDQ IHUDJDWWH EXOXQDQ

ERUoOXODUGDQ  VD\×O× .DQu- nun 58. PDGGHVL NDSVDP×nda

%10 oran×QGDNL KDNV×] o×NPD

]DPP×WDOHSHGLOPH\HFHktir.

 )×NUDGDQ \DUDUODQDQ

ERUoOXODU×Q PDO YDUO×ù×QD WDtbik HGLOPLüRODQKDFL]OHUEXPDOOa- U×QE|OQHELOLUQLWHOLNWHROPDV×YH

KDF]LQGHYDPHGHFHùLPDOOa- U×Q DPPH DODFDù×Q× NDUü×OD\a- FDN GHùHUGH RlPDV× KDOLQGH

ödHPHOHU QLVSHWLQGH NDOG×U×Oa- FDNW×U

 )×NUDGDQ WXUL]P EHOJHVL

EXOXQDQ ERUoOXODU×Q \DUDUODQa- ELOHFHùL G]HQOHQGLùLQGHQ I×k- UD NDSVDP×QD JLUHQ ecrimisil ERUoODU×QGDQGROD\×KDNOaU×QGD

 VD\×O× .DQXQGD \HU DODQ

VRUXPOXOXN G]HQOHPHOHUL Qe- deniyle takibat yDS×ODQPLUDVo×

ODU NHILOOHU üLUNHW RUWDNODU× YH

kanuni temsilciler gibi amme ERUoOXVXVD\×ODQNLüLOHULQVRUXm- OX ROGXNODU× WXWDUODU LoLQ I×NUD

KNPQGHQ \DUDUODQPDODU×

PPNQEXOXQPDPDNWDG×U

<UUON

MADDE 12 – %X7HEOLù\a-

\×P×WDULKLQGH\UUOùHJLrer.

Yürütme

MADDE 13 – %X7HEOLùKü- NPOHULQL0DOL\H%DNDQ×\UüWU