Tebliðler
Emlak Vergisi Kanunu Genel Tebliði (Seri No: 30) Maliye - Bayýndýrlýk ve Ýskan Bakanlýðýndan:
1319 sayýlý Emlak Vergisi Kanununun(1) 10 uncu maddesinde;
"Bina Vergisi, mükelleflerin yazýlý beyaný üzerine tarh ve tahakkuk ettirilir.
Þu kadar ki, mükelleflerin beyan edecekleri deðerler Maliye ve Bayýndýrlýk Bakanlýklarýnca müþtereken tespit ve ilan edilecek bina metrekare normal inþaat maliyet bedelleriyle bu Kanunun 20 nci maddesine göre bulunacak arsa veya arsa payý deðeri esas alýnarak, 31 inci madde uyarýnca hazýrlanmýþ bulunan tüzük hükümlerinden yararlanýlmak suretiyle hesaplanacak maliyet bedelinden düþük olamaz..."
hükmü yer almaktadýr.
Bu hüküm ve söz konusu tüzük uyarýnca emlak vergisine esas olmak üzere 2001 yýlýnda uygulanacak bina metrekare normal inþaat maliyet bedelleri, Bakanlýðýmýz ile Bayýndýrlýk ve Ýskan Bakanlýðýnca bu Teblið ekinde yer alan cetvelde belirtilen tutarlarda tespit edilmiþtir.
Teblið olunur.
---
(1) 11/08/1970 gün ve 13576 sayýlý Resmi Gazete'de yayýmlanmýþtýr.
Sayfa: 179 © Copyright; TAM Bilgi Ýletiþim A.Þ., -REGA Bilgi Bankasi- 30 SERÝ NOLU EMLAK VERGÝSÝ
KANUNU GENEL TEBLÝÐÝ
2001 YILI ÝÇÝN BÝNALARIN METREKARE NORMAL ÝNÞAAT MALÝYET BEDELLERÝNÝ GÖSTERÝR CETVEL
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
1) FABRÝKA VE ÝMALATHANE BÝNALARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| 90.925|101.174| 96.050| 74.980| 82.382| 78.681| 51.441| 63.021| 57.231| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| 57.137| 62.735| 59.936| 48.025| 50.113| 49.069| 30.467| 36.825| 33.646| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 42.900| 48.594| 45.747| 33.883| 36.446| 35.165| 18.792| 24.582| 21.687| 13.951| 17.084| 15.517| 21.069| 26.575| 23.822|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 24.392| 26.670| 25.531| 18.982| 23.158| 21.070| 10.060| 12.149| 11.105| 7.688| 10.060| 8.874| 13.667| 13.857| 13.762|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
BÝN TL.
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER.VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
1) FABRÝKA VE ÝMALATHANE BÝNALARI
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 15.185| 18.603| 16.894| 15.375| 16.135| 15.755| 11.769| 15.185| 13.477|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 8.731| 10.820| 9.776| 7.213| 8.447| 7.830| 5.600| 5.884| 5.742|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
2) FABRÝKA VE ÝMALATHANE BÝNASI SOSYAL BÝNALARI VS.
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| 90.925|101.174| 96.049| 74.980| 82.382| 78.681| 51.441| 63.021| 57.231| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| 57.137| 62.735| 59.936| 48.025| 50.113| 49.069| 30.467| 36.825| 33.646| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 42.900| 48.594| 45.747| 33.883| 36.446| 35.165| 18.792| 24.582| 21.687| 13.951| 17.084| 15.517| 21.069| 26.575| 23.822|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 24.392| 26.670| 25.531| 18.982| 23.158| 21.070| 10.060| 12.149| 11.105| 7.688| 10.060| 8.874| 13.667| 14.141| 13.904|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
BÝN TL.
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER.VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
2) FABRÝKA VE ÝMALATHANE BÝNASI SOSYAL BÝNALARI VS.
file:///C|/Documents and Settings/yapayzeka/Desktop/GOSB Mevzuatlar/Yapı/Y3A-EmlakVergisiKanunuGenelTebligi.txt (2 of 19) [1/10/2008 15:00:00]
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 15.185| 18.603| 16.894| 11.769| 15.185| 13.477| 9.777| 11.769| 10.773|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 8.731| 10.820| 9.776| 5.600| 6.833| 6.217| 4.081| 5.600| 4.841|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
3) OTEL BÝNALARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. |225.982|242.686|234.334|188.872|205.196|197.034|166.093|182.512|174.303|118.733|134.204|126.468|199.312|212.694|206.003|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.|162.677|175.679|169.178|131.357|144.264|137.810|115.222|122.529|118.875| 85.040| 90.165| 87.603|133.065|148.535|140.800|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.|109.526|117.594|113.560| 87.792| 93.202| 90.497| 71.088| 80.674| 75.881| 54.573| 57.041| 55.807| 87.792| 98.517| 93.155|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 85.324| 93.962| 89.643| 61.122| 68.905| 65.014| 46.412| 55.238| 50.825| 38.343| 40.906| 39.625| 63.115| 73.365| 68.240|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| 12.149| 14.901| 13.525| 9.017| 11.769| 10.393| 22.779| 28.568| 25.674|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
BÝN TL.
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER.VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
3) OTEL BÝNALARI
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. |163.056|180.804|171.930| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.|112.563|125.471|119.017| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| 70.139| 77.541| 73.840| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 44.418| 53.149| 48.784| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 14.522| 17.464| 15.993| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
4) SÝNEMA - TÝYATRO BÝNALARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. |225.982|242.686|234.334|183.177|195.421|189.299|166.093|182.512|174.303|113.513|130.787|122.150| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.|162.677|175.679|169.178|131.357|138.291|133.824|115.222|122.529|118.875| 85.040| 90.165| 87.603| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.|109.526|117.594|113.560| 87.792| 93.202| 90.497| 71.088| 80.674| 75.881| 54.573| 57.041| 55.807| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 85.324| 93.962| 89.643| 61.122| 68.905| 65.014| 46.412| 55.238| 50.825| 38.343| 40.906| 39.625| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| 11.769| 14.141| 12.955| 7.309| 8.731| 8.020| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
BÝN TL.
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER.VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
4) SÝNEMA - TÝYATRO BÝNALARI
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 9.681| 12.907| 11.294| 6.644| 8.162| 7.403| 5.031| 6.359| 5.695|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
5) HASTAHANE - KLÝNÝK BÝNALARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. |200.167|213.453|206.810|160.873|172.168|166.521|132.684|145.972|139.328|100.416|115.222|107.819| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
file:///C|/Documents and Settings/yapayzeka/Desktop/GOSB Mevzuatlar/Yapı/Y3A-EmlakVergisiKanunuGenelTebligi.txt (4 of 19) [1/10/2008 15:00:00]
|B) 1. SINIF ÝNÞ.|143.409|154.515|148.962|115.791|120.537|118.164|101.174|108.008|104.591| 74.790| 79.345| 77.067| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| 96.714|103.547|100.131| 76.877| 81.908| 79.393| 62.640| 71.088| 66.864| 48.025| 50.113| 49.069| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 75.264| 82.761| 79.013| 53.909| 61.027| 57.468| 41.001| 48.594| 44.798| 33.883| 36.446| 35.165| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| 10.060| 12.149| 11.105| 6.359| 7.688| 7.024| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
BÝN TL.
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER.VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
5) HASTAHANE - KLÝNÝK BÝNALARI
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 6.833| 10.820| 8.827| 5.884| 6.833| 6.359| 4.650| 5.979| 5.315|
+---+---+---+---+---+---+---+---+---+---+
* REGA Not: Yukarýdaki Tablolar Tarafýmýzdan Ýkiye Bölünmüþtür * Sayfa: 180 © Copyright; TAM Bilgi Ýletiþim A.Þ., -REGA Bilgi Bankasi-
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ORT. |ASG. |AZA. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
6) BANKA - SÝGORTA BÝNALARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. |225.982|258.963|242.473|183.177|195.421|189.299|134.204|150.623|142.414|113.513|130.787|122.150| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.|162.677|175.679|169.178|119.207|131.357|125.282| 93.107|106.300| 99.704| 74.790| 85.894| 80.342| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.|109.526|117.594|113.560| 80.674| 87.792| 84.233| 56.282| 68.525| 62.404| 47.834| 56.282| 52.058| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 85.324| 88.741| 87.033| 55.238| 61.027| 58.133| 38.438| 46.791| 42.615| 35.496| 39.768| 37.632| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 27.713| 30.086| 28.900| 14.901| 20.406| 17.654| 11.769| 14.141| 12.955| 9.017| 11.769| 10.393| 12.907| 15.471| 14.189|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
BÝN TL.
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER.VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
6) BANKA - SÝGORTA BÝNALARI
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 9.681| 12.907| 11.294| 8.257| 9.681| 8.969| 5.884| 6.833| 6.359|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ORT. |ASG. |AZA. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
7) ÝDARE BÝNALARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. |195.421|208.138|201.780|132.684|145.972|139.328|104.211|118.733|111.472| 76.783|100.416| 88.600| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.|120.537|131.926|126.232| 90.925|101.174| 96.050| 69.665| 79.345| 74.505| 56.472| 65.298| 60.885| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| 76.877| 81.908| 79.393| 60.079| 62.735| 61.407| 46.791| 50.113| 48.452| 30.941| 39.008| 34.975| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 53.909| 61.027| 57.468| 41.001| 48.594| 44.798| 33.028| 36.446| 34.737| 19.361| 25.531| 22.446| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 24.392| 29.707| 27.050| 14.522| 17.843| 16.183| 7.688| 10.060| 8.874| 7.688| 10.060| 8.874| 13.667| 14.141| 13.904|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER.VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
7) ÝDARE BÝNALARI
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
file:///C|/Documents and Settings/yapayzeka/Desktop/GOSB Mevzuatlar/Yapı/Y3A-EmlakVergisiKanunuGenelTebligi.txt (6 of 19) [1/10/2008 15:00:00]
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 8.731| 10.820| 9.776| 7.213| 8.447| 7.830| 4.650| 5.884| 5.267|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ORT. |ASG. |AZA. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
8) BENZÝN ÝSTASYONU, YIKAMA VE YAÐLAMA BÝNALARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. |172.168|184.790|178.479|132.684|145.972|139.328|104.211|118.733|111.472| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.|115.791|126.990|121.391| 90.925|101.174| 96.050| 65.773| 79.345| 72.559| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| 71.088| 79.914| 75.501| 56.282| 62.735| 59.509| 39.768| 47.834| 43.801| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 48.784| 53.909| 51.347| 33.883| 40.906| 37.395| 19.361| 26.005| 22.683| 13.951| 17.084| 15.518| 19.361| 26.575| 22.968|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 18.034| 23.158| 20.596| 12.907| 17.843| 15.375| 10.060| 12.149| 11.105| 7.688| 10.060| 8.874| 10.820| 11.769| 11.295|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
BÝN TL.
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER.VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
8) BENZÝN ÝSTASYONU, YIKAMA VE YAÐLAMA BÝNALARI +---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 15.185| 18.603| 16.894| 9.777| 15.185| 12.481| 7.404| 9.777| 8.591|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 6.833| 10.820| 8.827| 5.600| 6.833| 6.217| 4.081| 5.600| 4.841|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ORT. |ASG. |AZA. |
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
9) YERALTI GARAJLARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 61.122| 68.336| 64.729| 42.900| 51.726| 47.313| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 24.392| 29.707| 27.050| 18.982| 24.392| 21.687| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
BÝN TL.
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER.VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
9) YERALTI GARAJLARI
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 9.681| 12.907| 11.294| 6.644| 8.162| 7.403| 5.031| 6.359| 5.695|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ORT. |ASG. |AZA. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
10) MÜSTAKÝL GARAJLAR
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 36.351| 42.900| 39.626| 25.863| 31.701| 28.782| 16.895| 17.843| 17.369| 13.951| 17.084| 15.518| 21.069| 26.575| 23.822|
file:///C|/Documents and Settings/yapayzeka/Desktop/GOSB Mevzuatlar/Yapı/Y3A-EmlakVergisiKanunuGenelTebligi.txt (8 of 19) [1/10/2008 15:00:00]
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 18.982| 23.158| 21.070| 14.522| 17.843| 16.183| 5.789| 7.213| 6.501| 7.688| 10.060| 8.874| 8.731| 10.820| 9.776|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
BÝN TL.
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER.VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
10) MÜSTAKÝL GARAJLAR
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 15.185| 18.697| 16.941| 9.777| 15.185| 12.481| 8.731| 9.777| 9.254|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 8.731| 10.820| 9.776| 4.650| 5.884| 5.267| 4.081| 5.600| 4.841|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ORT. |ASG. |AZA. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
11) ÇOK KATLI GARAJLAR
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 66.342| 70.044| 68.193| 48.784| 53.909| 51.347| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 30.087| 35.496| 32.792| 18.982| 24.392| 21.687| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
BÝN TL.
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER.VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
11) ÇOK KATLI GARAJLAR
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
* REGA Not: Yukarýdaki Tablolar Tarafýmýzdan Ýkiye Bölünmüþtür * Sayfa: 181 © Copyright; TAM Bilgi Ýletiþim A.Þ., -REGA Bilgi Bankasi-
+---+---+---+---+---+---+---+
|BÝNALAR |KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |TAÞ DUVARLI BÝNA |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
12) YURT BÝNALARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 48.784| 53.909| 51.347| 36.351| 42.900| 39.626| 31.701| 36.446| 34.074| 33.028| 36.446| 34.737| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 24.392| 29.707| 27.050| 10.820| 14.141| 12.481| 7.688| 10.060| 8.874| 6.359| 7.688| 7.024| 13.667| 15.471| 14.569| 8.731| 10.820|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+
|BÝNALAR |G.KONDU TARZI BÝNA |KER. VE DÝÐ.BASÝT | |
| +---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+
12) YURT BÝNALARI
+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|E) BASÝT | 9.776| 6.833| 10.820| 8.827| 4.081| 5.600| 4.841|
file:///C|/Documents and Settings/yapayzeka/Desktop/GOSB Mevzuatlar/Yapı/Y3A-EmlakVergisiKanunuGenelTebligi.txt (10 of 19) [1/10/2008 15:00:00]
+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+---+
|BÝNALAR |KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |TAÞ DUVARLI BÝNA |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
13) OKUL BÝNALARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 59.224| 65.868| 62.546| 41.001| 48.594| 44.798| 33.883| 36.446| 35.165| 25.531| 31.701| 28.616| 27.999| 34.357| 31.178| 15.185| 18.603|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 24.392| 26.670| 25.531| 12.149| 14.141| 13.145| 7.734| 10.060| 8.897| 10.156| 10.725| 10.441| 11.199| 13.477| 12.338| 8.731| 10.820|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+
|BÝNALAR |G.KONDU TARZI BÝNA |KER. VE DÝÐ.BASÝT | |
| +---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+
13) OKUL BÝNALARI
+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 16.894| 9.777| 15.185| 12.481| 8.731| 9.777| 9.254|
+---+---+---+---+---+---+---+---+
|E) BASÝT | 9.776| 5.884| 6.833| 6.359| 4.081| 5.600| 4.841|
+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+---+
|BÝNALAR |KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |TAÞ DUVARLI BÝNA |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| 71.088| 79.914| 75.501| 49.638| 53.340| 51.489| 30.467| 39.103| 34.785| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 51.631| 59.224| 55.428| 31.701| 36.446| 34.074| 14.901| 19.361| 17.131| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+
|BÝNALAR |G.KONDU TARZI BÝNA |KER. VE DÝÐ.BASÝT | |
| +---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+
14) YÜZME HAVUZLARI
+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+---+
|BÝNALAR |KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |TAÞ DUVARLI BÝNA |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
15) BANYO ve HAMAMLAR
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.|175.015|189.630|182.323| 89.216| 98.138| 93.677| 66.532| 79.345| 72.939| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.|110.855|120.251|115.553| 56.282| 62.735| 59.509| 46.507| 50.113| 48.310| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 82.761| 88.741| 85.751| 33.883| 40.906| 37.395| 25.057| 31.701| 28.379| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
file:///C|/Documents and Settings/yapayzeka/Desktop/GOSB Mevzuatlar/Yapı/Y3A-EmlakVergisiKanunuGenelTebligi.txt (12 of 19) [1/10/2008 15:00:00]
15) BANYO ve HAMAMLAR
+---+---+---+---+
|BÝNALAR |G.KONDU TARZI BÝNA |KER. VE DÝÐ.BASÝT | |
| +---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+---+
|BÝNALAR |KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |TAÞ DUVARLI BÝNA |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
16) PAZAR ve FUAR YERLERÝNDEKÝ YAPILAR
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 41.001| 48.594| 44.798| 26.479| 33.409| 29.944| 22.210| 24.582| 23.396| 17.084| 19.361| 18.223| 24.202| 26.575| 25.389| 15.185| 18.603|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 26.670| 31.225| 28.948| 12.149| 14.141| 13.145| 10.060| 12.149| 11.105| 7.688| 10.060| 8.874| 13.667| 15.471| 14.569| 8.731| 10.820|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+
|BÝNALAR |G.KONDU TARZI BÝNA |KER. VE DÝÐ.BASÝT | |
| +---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+
16) PAZAR ve FUAR YERLERÝNDEKÝ YAPILAR +---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 16.894| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|E) BASÝT | 9.776| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+---+
|BÝNALAR |KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |TAÞ DUVARLI BÝNA |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
17) SOÐUK HAVA DEPOLARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 48.784| 53.909| 51.347| 36.351| 42.900| 39.626| 26.005| 31.701| 28.853| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 18.982| 24.392| 21.687| 16.419| 18.982| 17.701| 10.060| 12.149| 11.105| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+
|BÝNALAR |G.KONDU TARZI BÝNA |KER. VE DÝÐ.BASÝT | |
| +---+---+---+---+---+---+---+
| |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+
17) SOÐUK HAVA DEPOLARI
+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+
* REGA Not: Yukarýdaki Tablolar Tarafýmýzdan Ýkiye Bölünmüþtür * Sayfa: 182 © Copyright; TAM Bilgi Ýletiþim A.Þ., -REGA Bilgi Bankasi-
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
file:///C|/Documents and Settings/yapayzeka/Desktop/GOSB Mevzuatlar/Yapı/Y3A-EmlakVergisiKanunuGenelTebligi.txt (14 of 19) [1/10/2008 15:00:00]
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
18) KURUTMA YERLERÝ
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 48.594| 51.726| 50.160| 26.479| 33.409| 29.944| 22.210| 24.582| 23.396| 16.895| 17.843| 17.369| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 26.670| 31.225| 28.948| 10.725| 12.907| 11.816| 10.156| 10.725| 10.441| 6.359| 7.688| 7.024| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER. VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
18) KURUTMA YERLERÝ
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
19) SÝLOLAR
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.|110.855|120.251|115.553| 60.079| 69.284| 64.682| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 85.894| 93.107| 89.501| 42.900| 48.594| 45.747| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER. VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
19) SÝLOLAR
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
20) TRANSFORMATÖR BÝNALARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 55.048| 61.977| 58.513| 30.086| 36.540| 33.313| 15.185| 17.653| 16.419| 12.719| 13.288| 13.004| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER. VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
file:///C|/Documents and Settings/yapayzeka/Desktop/GOSB Mevzuatlar/Yapı/Y3A-EmlakVergisiKanunuGenelTebligi.txt (16 of 19) [1/10/2008 15:00:00]
20) TRANSFORMATÖR BÝNALARI
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
21) DÝÐER TÝCARETHANE ve ÝÞYERLERÝ
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. |225.982|242.686|234.334|150.623|166.093|158.358|118.733|134.204|126.469| 90.925|107.248| 99.087|164.100|180.804|172.452|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.|154.515|165.998|160.257|106.300|115.222|110.761| 74.790| 90.165| 82.478| 46.031| 58.845| 52.438|115.791|125.471|120.031|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.|103.547|113.797|108.672| 68.620| 71.088| 69.854| 44.418| 54.669| 49.544| 25.815| 32.649| 29.232| 74.599| 77.541| 76.070|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 69.284| 77.446| 73.365| 46.412| 55.238| 50.825| 29.897| 36.161| 33.029| 17.653| 22.115| 19.884| 50.588| 60.079| 55.334|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 30.086| 33.028| 31.557| 15.850| 20.406| 18.128| 11.769| 14.141| 12.955| 9.017| 11.769| 10.393| 12.149| 15.471| 13.810|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER. VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
21) DÝÐER TÝCARETHANE ve ÝÞYERLERÝ
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 9.681| 12.907| 11.294| 8.257| 9.681| 8.969| 5.031| 6.359| 5.695|
+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+---+---+
|BÝNALAR |ÇELÝK KARKAS BÝNA |BETONARME KARKAS |Y.KAÐÝR BÝNA |YIÐMA Y.KAÐÝR BÝNA |AHÞAP BÝNALAR |
| +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
22) MESKEN BÝNALARI
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. |200.167|213.453|206.810|118.733|133.254|125.994| 97.378|100.416| 98.897| -| -| -|158.596|174.825|166.711|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.|132.305|142.745|137.525| 74.980| 82.382| 78.681| 62.356| 65.773| 64.065| 41.097| 43.089| 42.093|102.029|114.604|108.317|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| 87.792| 96.714| 92.253| 48.025| 57.041| 52.533| 40.811| 42.710| 41.761| 28.947| 29.422| 29.185| 65.868| 75.454| 70.661|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 59.224| 65.868| 62.546| 33.883| 40.527| 37.205| 30.467| 31.701| 31.084| 20.406| 20.785| 20.596| 34.357| 36.446| 35.402|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 24.392| 29.707| 27.050| 17.274| 24.392| 20.833| 9.681| 10.060| 9.871| 9.681| 10.060| 9.871| 11.199| 13.477| 12.338|
+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+---+
+---+---+---+---+
|BÝNALAR |TAÞ DUVARLI BÝNA |G.KONDU TARZI BÝNA |KER. VE DÝÐ.BASÝT |
| +---+---+---+---+---+---+---+---+---+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. | +---+---+---+---+---+---+---+---+---+---+
22) MESKEN BÝNALARI
+---+---+---+---+---+---+---+---+---+---+
|A) LÜKS ÝNÞ. | -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|B) 1. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|C) 2. SINIF ÝNÞ.| -| -| -| -| -| -| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|D) 3. SINIF ÝNÞ.| 17.084| 21.069| 19.077| 9.777| 15.185| 12.481| -| -| -|
+---+---+---+---+---+---+---+---+---+---+
|E) BASÝT | 6.833| 10.820| 8.827| 5.884| 6.833| 6.359| 4.650| 5.884| 5.267|
+---+---+---+---+---+---+---+---+---+---+
* REGA Not: Yukarýdaki Tablolar Tarafýmýzdan Ýkiye Bölünmüþtür *
23) ÖZELLÝK ARZEDEN BÝNALAR PREFABRÝK VE ÖN GERÝLÝMLÝ ÝNÞAAT TÜRÜ ÝLE ÖZELLÝK ARZ EDEN BÝNALARIN ASGARÝ BEYANDA GÖSTERÝLECEK DEÐERLERÝ, CETVELÝN 1-22 SIRALARINDA BETONARME KARKAS ÝNÞAAT TÜRÜNÜN KULLANILIÞ TARZINA GÖRE (OTEL-SÝNEMA-TÝYATRO-ÝÞYERÝ-MESKEN BÝNASI GÝBÝ) EN YAKIN OLANIN LÜKS ÝNÞAAT SINIFINDAKÝ DEÐERLERLE ÝLGÝLÝ ORTALAMA RAKAM ESAS ALINARAK HESAPLANACAK DEÐERDEN AÞAÐI OLAMAZ, ANCAK, BETONARME KARKAS BÝNALARIN LÜKS ÝNÞAAT TÜRÜ ÝÇÝN METREKARE NORMAL ÝNÞAAT MALÝYET BEDELÝ BELÝRLENMEMÝÞ ÝSE BU SINIFIN ALTINDAKÝ BELÝRLEME YAPILMIÞ ÝLK SINIFA AÝT ORTALAMA RAKAMI NAZARA ALINIR. (DEÐERLEME SIRASINDA BU BÝNALARIN ÝNÞA
file:///C|/Documents and Settings/yapayzeka/Desktop/GOSB Mevzuatlar/Yapı/Y3A-EmlakVergisiKanunuGenelTebligi.txt (18 of 19) [1/10/2008 15:00:00]
TARZLARINA VE KULLANILAN MALZEMEYE VE BÝNAYI KARAKTERÝZE EDEN ÖZELLÝÐÝNE GÖRE YERÝNDE GÖRÜLEREK DEÐER TAKDÝRÝNE GÝDÝLMESÝ ÝSABETLÝ OLUR.)
NOT: METREKARE NORMAL ÝNÞAAT MALÝYET BEDELLERÝNE ASANSÖR, KALORÝFER VEYA KLÝMA TESÝSATI BEDELLERÝ DAHÝL DEÐÝLDÝR. (BÝNADA KALORÝFER, KLÝMA VE
ASANSÖR TESÝSATI VARSA BU BEDELLERE KALORÝFER VEYA KLÝMA ÝÇÝN %8, ASANSÖR ÝÇÝN %6 ORANINDA ÝLAVE YAPILACAKTIR.)
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Content-Disposition: form-data; name="SUBMIT"
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