{"id":542,"date":"2015-12-25T09:26:56","date_gmt":"2015-12-25T07:26:56","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=542"},"modified":"2015-12-25T09:26:56","modified_gmt":"2015-12-25T07:26:56","slug":"2016-yili-damga-vergisi-oranlari-seri-no-59","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/2016-yili-damga-vergisi-oranlari-seri-no-59\/","title":{"rendered":"2016 Y\u0131l\u0131 Damga Vergisi Oranlar\u0131 (Seri No. 59)"},"content":{"rendered":"<p>488 say\u0131l\u0131 Kanunun m\u00fckerrer 30 uncu maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc gere\u011fince, Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan ve 58 Seri No\u2019lu Damga Vergisi Kanunu Genel Tebli\u011fi ile tespit edilen maktu vergiler, (maktu ve nispi vergilerin asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil), yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015f ve 1\/1\/2016 tarihinden itibaren uygulanacak miktarlar\u0131 Tebli\u011f ekindeki (1) say\u0131l\u0131 tabloda g\u00f6sterilmi\u015ftir.<!--more--><\/p>\n<table width=\"586\">\n<tbody>\n<tr>\n<td width=\"195\">25 Aral\u0131k 2015 CUMA<\/td>\n<td width=\"195\"><strong>Resm\u00ee Gazete<\/strong><\/td>\n<td width=\"195\">Say\u0131 : 29573<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"586\"><strong>TEBL\u0130\u011e<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"586\">Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n<p>DAMGA VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n<p>(SER\u0130 NO: 59)<\/p>\n<p>1\/7\/1964 tarihli ve 488 say\u0131l\u0131 Damga Vergisi Kanununun m\u00fckerrer 30 uncu maddesinin birinci f\u0131kras\u0131nda, \u201c&#8230;Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan maktu vergiler (Maktu ve nispi vergilerin asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil) o y\u0131l i\u00e7in tespit ve ilan olunan yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r. Bu suretle hesaplanan vergi tutarlar\u0131n\u0131n 10 Yeni Kuru\u015fa kadarki kesirleri dikkate al\u0131nmaz.\u201d, 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda ise, \u201cKa\u011f\u0131tlar\u0131n Damga Vergisi bu Kanuna ekli (1) say\u0131l\u0131 tabloda yaz\u0131l\u0131 nispet veya miktarlarda al\u0131n\u0131r. \u015eu kadar ki her bir ka\u011f\u0131t i\u00e7in hesaplanacak vergi tutar\u0131 (1) say\u0131l\u0131 tabloda yer alan s\u0131n\u0131rlamalar sakl\u0131 kalmak \u00fczere 800 bin Yeni T\u00fcrk liras\u0131n\u0131 a\u015famaz. Bir \u00f6nceki y\u0131lda uygulanan bu azami tutar, her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere, o y\u0131l i\u00e7in tespit ve ilan olunan yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r.\u201d h\u00fckm\u00fc yer alm\u0131\u015ft\u0131r.<\/p>\n<p>Bakanl\u0131\u011f\u0131m\u0131zca 2015 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 % 5,58 (be\u015f virg\u00fcl ellisekiz) olarak tespit edilmi\u015f ve 10\/11\/2015 tarihli ve 29528 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 457 S\u0131ra No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fi ile ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n<p>Buna g\u00f6re, 488 say\u0131l\u0131 Kanunun m\u00fckerrer 30 uncu maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc gere\u011fince, Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan ve 58 Seri No\u2019lu Damga Vergisi Kanunu Genel Tebli\u011fi ile tespit edilen maktu vergiler, (maktu ve nispi vergilerin asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil), yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015f ve 1\/1\/2016 tarihinden itibaren uygulanacak miktarlar\u0131 Tebli\u011f ekindeki (1) say\u0131l\u0131 tabloda g\u00f6sterilmi\u015ftir.<\/p>\n<p>Di\u011fer taraftan, an\u0131lan Kanunun 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan her bir ka\u011f\u0131ttan al\u0131nacak damga vergisine ili\u015fkin \u00fcst s\u0131n\u0131r yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015f ve 1\/1\/2016 tarihinden itibaren 1.797.117,30 T\u00fcrk Liras\u0131 olmu\u015ftur.<\/p>\n<p>Tebli\u011f olunur.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2015\/12\/20151225-11-1.pdf\">Eki i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>488 say\u0131l\u0131 Kanunun m\u00fckerrer 30 uncu maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc gere\u011fince, Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan ve 58 Seri No\u2019lu Damga Vergisi Kanunu Genel Tebli\u011fi ile tespit edilen maktu vergiler, (maktu ve nispi vergilerin asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil), yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015f ve 1\/1\/2016 tarihinden itibaren uygulanacak miktarlar\u0131 Tebli\u011f ekindeki&#8230;<\/p>\n","protected":false},"author":1,"featured_media":143,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[11,1,5],"tags":[145,146,147,148],"class_list":["post-542","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-genel","category-muhasebe","tag-2016-yili-damga-vergisi","tag-damga-vergisi","tag-oran","tag-oranlari"],"views":1199,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/542","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=542"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/542\/revisions"}],"predecessor-version":[{"id":543,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/542\/revisions\/543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/143"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}