le relerin bitiminden itibaren bir ay tarihinde Gelir nun (17/4-g) maddesinde tarihinde Gelir

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26.11.2014 tarihinde Gelir úGDUHVL%DüNDQO×ù×WDUDI×QGDQBa- ]×$ODFDNODU×Q6D\×O×.DQXQ

.DSVDP×QGD<DS×ODQG×U×OPDV×QD

'DLU úo *HQHOJH 6HUL 1R

2014/2) \D\×QODQP×üW×U Bu úo

Genelgede, 7RUED<DVDV×LOHJH

tirilen af uygulamalaU×KDNN×QGD

Do×NODPDODU\DS×OP×üW×U.

28.11.2014 tarih ve 29189 6D\×O×5HVPL*D]HWH·GHKGK Ku- rulu .DUDU× No: 75935942-050.

01.04 - [01/38] ya\×PODQP×üW×U

Bu Karar ile, %Dù×PV×] 'HQHWLP

<|QHWPHOLùLQin 28/1 (b) mad- GHVLQGH VRUXPOX GHQHWoL ROD

ELOPHN LoLQ |QJ|UOHQ üDUWODU×Q

31/12/2016 tarihine kadar uza- W×OPDV×QDNDUDUYHULOPLüWLU

29.11.2014 tarih ve 29190 6D\×O×5HVPL*D]HWH·GHúVWDQEXO

Tahkim Merkezi Kanunu (6570 6D\×O× .DQXQ ya\×PODQP×üW×U Bu .DQXQXQDPDF×\DEDQF×O×NXQ

VXUX WDü×\DQODU GD GkKLO ROPDN

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XVXOYHHVDVODU×G]HQOHPHNWLU.

30.11.2014 tarih ve 29191 6D\×O× 5HVPL *D]HWH·GH 6552 6D\×O× .DQXQGD <HU $ODQ %D]×

%DüYXUXYHúON7DNVLWgGHPH6

UHOHULQLQ8]DW×OPDV×QDúOLüNLQBKK No: 2014/7016 \D\×PODQP×üW×U

Bu karar ile, Torba Yasa EDüYXUX

VUHOHULLOHLONWDNVLW|GHPHVUH

leULDQ×ODQI×NUDODUGDEHOLUWLOHQV

relerin bitiminden itibaren bir ay X]DW×OP×üW×U

26.11.2014 tarihinde Gelir úGDUHVL %DüNDQO×ù× WDUDI×QGDQ

.DWPD 'HùHU 9HUJLVL 6LUNOHUL

67 \D\×QODQP×üW×U %X 6LUNOHUGH, .DWPD 'HùHU 9HUJLVL .DQXQX

nun (17/4-g) maddesinde 6552 VD\×O×.DQXQLOH\DS×ODQGHùLüLNOLN

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05.12.2014 tarih ve 29196 6D\×O×5HVPL*D]HWH·GH*PUN

*HQHO 7HEOLùL *PUNúüOHPOH

ri) (Seri No: 119) \D\×QODQP×üW×U

Bu *HQHO 7HEOLù LOH, 01.01.2015 WDULKLQGHQ LWLEDUHQ JHoHUOL RODQ

*PUN &H]DODU× WXWDUODU× yeniden belirlenPLüWLU.

10.12.2014 tarih ve 29201 6D\×O× 5HVPL *D]HWH·GH *YHQ

ce DenetLPL 6WDQGDUG× 

*'6%LUú]DKQDPHGH<HU

Alan Proforma Finansal Bilgilerin

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11.12.2014 tarih ve 29202 6D\×O× 5HVPL *D]HWH·GH %D]×

$ODFDNODU×Q 6D\×O× .DQXQ

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(Seri No: 2) \D\×PODQP×üW×U %X

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PDV×QD LOLüNLQ XVXO YH HVDVODUD

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PLüWLU.

11.12.2014 tarih ve 29202 6D\×O× 5HVPL *D]HWH·GH 6552 6D\×O×.DQXQXQXQFX0DGGH

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nunun 79. maddesiyle getirilen G]HQOHPHOHUGHQ \DUDUODQPD

V×QD \|QHOLN VUH WDUL

hine kadar (bu tarih dahil) uza- W×OP×üW×U.

(2)

84

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14.12.2014 tarih ve 29205 6D\×O×5HVPL*D]HWH·GH \D\×QOD

nan TCMB KarDU×QDJ|UHvade- VLQHHQoRND\NDODQsenetler NDUü×O×ù×QGD \DS×ODFDN UHHVNRQW

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20.12.2014 tarih ve 29211 6D\×O×5HVPL*D]HWH·GH Gümrük

*HQHO7HEOLùL<NPO.D\×WYH

Takip Sistemi) (Seri No: 1) ya-

\×PODQP×üW×U %X 7HEOLù, <NPO

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Liste kamuoyunun bilgisine su- QXOPXüWXU.

Vergi Usul KaQXQX6LUNOHUL

ya\×QODQP×üW×U%XVLUNOHUGHver- JLGHQHWLPIDDOL\HWOHULQLQJHOLüHQ

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30.12.2014 tarih ve 29221 6D\×O× 5HVPL *D]HWH·GH 58 Seri No'lu Damga Vergisi Kanunu

*HQHO7HEOLùLya\×PODQP×üW×U%X

7HEOLù ile, \×O×QGDQ

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belirleyen hadler dahil) ile her ELU NDù×WWDQ DO×QDFDN GDPJD

YHUJLVLQHLOLüNLQVW V×Q×U yeniden EHOLUOHQPLüWLU.

30.12.2014 tarih ve 29221 6D\×O× 5HVPL *D]HWH·GH 65 Seri No'lu Emlak Vergisi Kanunu

7HEOLù LOH \×O×QD DLW HPODN

(bina, arsa ve arazi) vergi de- ùHUOHUL LOH \×O×QGD PNHOOHI

RODFDNODU×QHPODNYHUJLGHùHU

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UD\HUYHULOPLüWLU.

30.12.2014 tarih ve 29221 6D\×O× 5HVPL *D]HWH·GH 46 Seri No'lu Belediye Gelirleri Kanunu

7HEOLùLOH01.01.2015 tarihinden LWLEDUHQ NRQXWODU LOH Lü\HUOHUL YH

GLùHUüHNLOGHNXOODQ×ODQELQDODUD

DLWoHYUHWHPL]OLNYHUJLVLWXWDUOD

U×QD \|QHOLN KXVXVODUD \HU YHULO

PLüWLU.

30.12.2014 tarih ve 29221 6D\×O×5HVPL*D]HWH·GH287 Seri 1ROX*HOLU9HUJLVL*HQHO7HEOLùL

ya\×PODQP×üW×U %X 7HEOLù LOH

01.01.2015 tarihinden itibaren JHoHUOL RODQ maktu had ve tu- WDUODU×QD \|QHOLN Do×NODPDODUD

\HUYHULOPLüWLU.

30.12.2014 tarih ve 29221 6D\×O× 5HVPL *D]HWH·GH 73 Seri 1ROX +DUoODU .DQXQX *HQHO

7HEOLùL ya\×PODQP×üW×U%X7HEOLù

ile, 01.01.2015 tarihinden itibaren JHoHUOLRODQmaktu haUoOD

U×Q WXWDUODU×QD\|QHOLNDo×NODPD

lara \HUYHULOPLüWLU.

30.12.2014 tarih ve 29221 6D\×O× 5HVPL *D]HWH·GH 74 Seri 1ROX +DUoODU .DQXQX *HQHO

7HEOLùL ya\×PODQP×üW×U%X7HEOLù

ile, 01.01.2015 tarihinden itibaren Muvazzaf ve Fahri Konso- ORVOXNODU×P×]×Q \DSDFDù× LüOHP

OHUGHQ DO×QDFDN KDUo PLNWDUOD

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X\JXODQDFDN HPVDO VD\×ODUD

LOLüNLQDo×NODPDODU\DS×OP×üW×U.

30.12.2014 tarih ve 29221 6D\×O× 5HVPL *D]HWH·GH 2 Seri 1ROX.DWPD'HùHU9HUJLVL*H

QHO8\JXODPD7HEOLùLQGH'HùL

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30.12.2014 tarih ve 29221 6D\×O× 5HVPL *D]HWH·GH 45 Seri 1ROX 0RWRUOX 7Dü×WODU 9HUJLVL

*HQHO7HEOLùLya\×PODQP×üW×U%u 7HEOLù LOH 01.01.2015 1.1.2015 tarihinden itibaren, motorlu ta- ü×WODU×QYHUJLOHQGLULOPHVLQHLOLüNLQ

0RWRUOX 7Dü×WODU 9HUJLVL .DQX

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30.12.2014 tarih ve 29221 6D\×O× 5HVPL *D]HWH·GH Özel úOHWLüLP 9HUJLVL *HQHO 7HEOLùL

Seri No:11 ya\×PODQP×üW×U %X

7HEOLùLOHmobil telefon abone- OLùLQLQLONWHVLVLQGHPDNWXRODUDN

DO×QDQYHUJLWXWDU×Q×Q01.01.2015 tarihinden itibaren 44,00 TL ola- UDN X\JXODQPDV×QD \|QHOLN

Do×NODPDODUD\HUYHULOPLüWLU.

30.12.2014 tarih ve 29221 6D\×O× 5HVPL *D]HWH·GH 46 Seri 1ROX9HUDVHW9HúQWLNDO9HUJLVL

.DQXQX *HQHO 7HEOLùL ya\×P

ODQP×üW×U %X 7HEOLù LOH

01.01.2015 tarihinden itibaren JHoHUOL RODQ LVWLVQD WXWDUODU×Q×Q

belirlenmHVLQH \|QHOLN KXVXVOD

UD\HUYHULOPLüWLU.

30.12.2014 tarih ve 29221 6D\×O×5HVPL*D]HWH·GH6×UD

No'lu Vergi Usul Kanunu Genel

(3)

85

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7HEOLùLya\×PODQP×üW×U%X7HEOLù

ile, 01.01.2015 tarihinden itibaren JHoHUOL RODQ miktarlar ve KDGOHUH LOLüNLQ Do×NODPDODU \D

p×OP×üW×U.

30.12.2014 tarih ve 29221 6D\×O×5HVPL*D]HWH·GH443 6×UD

No'lu Vergi Usul Kanunu Genel 7HEOLùLya\×PODQP×üW×U%X7HEOLù

ile, 9HUJL8VXO.DQXQXX\DU×QFD

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muhafaza ve ibraz edilmek zo- UXQOXOXùX EXOXQDQ IDWXUDQ×Q

elektroQLN RUWDPGD G]HQOHQ

PHVL YH LNLQFL QVKDV×Q×Q HOHNW

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e-$UüLY8\JXODPDV×QDLOLüNLQXVXO

YHHVDVODUGD\DS×ODQGHùLüLNOLN

OHUH\HUYHULOPLüWLU.

30.12.2014 tarih ve 29221 6D\×O×5HVPL*D]HWH·GH6×UD

No'lu Vergi Usul Kanunu Genel 7HEOLùLya\×PODQP×üW×U%X7HEOLù

ile, 01.01.2015 tarihinden itibaren JHoHUOL RODQ miktarlar ve KDGOHUH LOLüNLQ Do×NODPDODU \D

S×OP×üW×U.

30.12.2014 tarih ve 29221 6D\×O×5HVPL*D]HWH·GH KGK Ka- rar× No: 75935942-050.01.04–

[01/41] ya\×PODQP×üW×U %X Karar ile, LQFL I×NUD NDSVDP×QGD EX

OXQDQüLUNHWOHUWDUDI×QGDQ01.01.

WDULKLYHVRQUDV×QGDEDüOD

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YH VXQXOPDV×QGD X\JXODQacak NXUDOODUEHOLUOHQPLüWLU.

30.12.2014 tarih ve 29221 6D\×O×5HVPL*D]HWH·GH KGK Ka- rar× No: 75935942-050.01.04–

[01/42] ya\×PODQP×üW×U %X Kara- UDJ|UH, EDù×PV×]GHQHWoLNLPOL

ùL EDù×PV×] GHQHWoL EHOJHVL

EDù×PV×] GHQHWLP NXUXOXüX EHO

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31.12.2014 tarih ve 29222 6D\×O× 5HVPL *D]HWH·GH Muha- VHEDW *HQHO 0GUOù *HQHO

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DPDF× /2/1963 tarihli ve 210 VD\×O×'HùHUOL.Dù×WODU.DQXQXQD

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\×O×QGD X\JXODQDFDN VDW×ü be- dellerini tespit etmektir.

31.12.2014 tarih ve 29222 6D\×O× 5HVPL *D]HWH·GH Asgari hFUHW 7HVSLW .RPLV\RQX .DUDU×

ya\×PODQP×üW×U Bu Karar ile, 01.01.2015 tarihinden itibaren JHoHUOLRODQDVJDULFUHWH LOLüNLQ

Do×NODPDODU\DS×OP×üW×U.

31.12.2014 tarih ve 29222 6D\×O× 5HVPL *D]HWH·GH 40 Seri 1ROX 'HùHUOL .Dù×WODU .DQXQX

*HQHO7HEOLùLya\×PODQP×üW×UBu 7HEOLùLQ DPDF×WDULKOL

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etmektir.

01.01.2015 tarih ve 29223 6D\×O× 5HVPL *D]HWH·GH %D]×

Mallara UygulanDQ g79 2UDQ

ODU× LOH 0DNWX YH $VJDUL 0DNWX

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+DNN×QGD %.. 1R 

ya\×PODQP×üW×U Bu Karar ile, g79·\HWDELED]×PDOODU×Qasgari PDNWX YHUJL WXWDUODU× yeniden tespit eGLOPLüWLU.

01.01.2015 tarih ve 29223 6D\×O× 5HVPL *D]HWH·GH TCMB WHPHUUWIDL]RUDQ× ya\×PODQP×ü

W×UBuQDJ|UH 7UN7LFDUHW.DQX

nunun 1530. maddesinin yedin- FLI×NUDV×X\DU×QFDPDOYHKL]PHW

WHGDULNLQGH DODFDNO×\D \DS×ODQ

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01.01.2015 tarih ve 29223 6D\×O× 5HVPL *D]HWH·GH <XUWG×ü×

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2014/7128 ya\×PODQP×üW×U Buna J|UH ..7&YH\XUWG×ü×QGDX\JX

ODQDFDN JQdelikler yeniden WHVSLWHGLOPLüWLU.

03.01.2015 tarih ve 29225 6D\×O× 5HVPL *D]HWH·GH Zorunlu .DUü×O×NODU +DNN×QGD 7HEOLù 6D

\× ·GH 'HùLüLNOLN <D

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LOH ]RUXQOX NDUü×O×N RUDQODU× \HQL

den teVSLWHGLOPLüWLU.

17.01.2014 tarih ve 29239 6D\×O×5HVPL*D]HWH·GH %Dù×PV×]

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konusu WHEOLùLQ ED]× PDGdele- rinde deùLüLNOLNOHU\DS×OP×üW×U

17.01.2014 tarih ve 29239 6D\×O× 5HVPL *D]HWH·GH *YHQ

FH 'HQHWLPL 6WDQGDUG× 

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No: 43 ya\×PODQP×üW×U Bu Tebli- ùLQ DPDF× EX 7HEOLùLQ HNLQGH

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17.01.2014 tarih ve 29239 6D\×O× 5HVPL *D]HWH·GH Vergi 8VXO.DQXQX *HQHO7HEOLùL 6×UD

1R ·QLQ <UUONWHQ .DOG×

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444) ya\×PODQP×üW×U%X7HEOLù ile;

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6×UD 1R \UUONWHQ NDOG×

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itibaren uygulanmakta olan 0NHOOHI %LOJLOHUL %LOGLULPLQH VRQ

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(4)

86

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30/12/2013 tarihli ve 28867 PNHUUHU VD\×O× 5HVPv *D]H

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