Bu Tebli\u011fin amac\u0131, 9\/8\/2016 tarih ve 29796 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 15\/7\/2016 tarihli ve 6728 say\u0131l\u0131 Yat\u0131r\u0131m Ortam\u0131n\u0131n \u0130yile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019da yer alan 492 say\u0131l\u0131 Har\u00e7lar Kanununun uygulamas\u0131na y\u00f6nelik d\u00fczenlemelere ili\u015fkin a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131d\u0131r.<\/p>\n
| 4 Ekim 2016 SALI<\/td>\n | Resm\u00ee Gazete<\/strong><\/td>\n| Say\u0131 : 29847<\/td>\n<\/tr>\n | TEBL\u0130\u011e<\/strong><\/td>\n<\/tr>\n | Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n | HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n (SER\u0130 NO: 77)<\/p>\n Ama\u00e7 ve kapsam<\/strong><\/p>\n MADDE 1 \u2013<\/strong> (1) Bu Tebli\u011fin amac\u0131, 9\/8\/2016 tarih ve 29796 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 15\/7\/2016 tarihli ve 6728 say\u0131l\u0131 Yat\u0131r\u0131m Ortam\u0131n\u0131n \u0130yile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019da yer alan 492 say\u0131l\u0131 Har\u00e7lar Kanununun uygulamas\u0131na y\u00f6nelik d\u00fczenlemelere ili\u015fkin a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131d\u0131r.<\/p>\n (2) Bu Tebli\u011f, 492 say\u0131l\u0131 Kanun ve bu Kanuna ba\u011fl\u0131 tarifeler ile 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring ve Finansman \u015eirketleri Kanununun 37 nci maddesinde 6728 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fiklikleri kapsamaktad\u0131r.<\/p>\n Yasal d\u00fczenlemeler<\/strong><\/p>\n MADDE 2 \u2013<\/strong> (1) 6728 say\u0131l\u0131 Kanunda yer alan Har\u00e7lar Kanununun uygulamas\u0131na y\u00f6nelik d\u00fczenlemeler a\u015fa\u011f\u0131daki gibidir.<\/p>\n \u201cMADDE 30- 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununun 38 inci maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/em><\/p>\n \u201cBirden fazla n\u00fcsha olarak d\u00fczenlenen muayyen bir bedeli ihtiva eden k\u00e2\u011f\u0131tlarla ilgili nispi harca tabi i\u015flemlerden sadece bir n\u00fcsha i\u00e7in har\u00e7 tahsil olunur.\u201d<\/em><\/p>\n MADDE 31- 492 say\u0131l\u0131 Kanunun 47 nci maddesinin ba\u015fl\u0131\u011f\u0131 \u201c\u00c7e\u015fitli i\u015flemlerde har\u00e7:\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/em><\/p>\n \u201cNoterde i\u015fleme konu edilmi\u015f belli tutar\u0131 ihtiva eden her nevi senet, mukavelename ve k\u00e2\u011f\u0131tlar\u0131n de\u011fi\u015ftirilmesi halinde, de\u011fi\u015fikli\u011fe ili\u015fkin senet, mukavelename ve k\u00e2\u011f\u0131tlar artan miktar \u00fczerinden ayn\u0131 nispette harca tabidir.\u201d<\/em><\/p>\n MADDE 32- 492 say\u0131l\u0131 Kanunun 59 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (p) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n \u201cp) 21\/11\/2012 tarihli ve 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring ve Finansman \u015eirketleri Kanunu kapsam\u0131nda yap\u0131lan finansal kiralama i\u015flemlerinde, kiralanan ta\u015f\u0131nmaz\u0131n finansal kiralama s\u00f6zle\u015fmesinin s\u00fcresi sonunda kirac\u0131ya devri.\u201d<\/em><\/p>\n MADDE 33- 492 say\u0131l\u0131 Kanunun 123 \u00fcnc\u00fc maddesinin;<\/em><\/p>\n a) \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na \u201c\u015firketlerin kurulu\u015f,\u201d ibaresinden sonra gelmek \u00fczere \u201cpay devri,\u201d ibaresi, \u201cbankalar,\u201d ibaresinden sonra gelmek \u00fczere \u201cfinansman \u015firketleri,\u201d ibaresi eklenmi\u015f ve f\u0131krada yer alan \u201cEsnaf ve Sanatkarlar Kredi ve Kefalet Kooperatifleri\u201d ibaresinden sonra gelen parantez i\u00e7i h\u00fck\u00fcm \u201c(Bu kooperatifler taraf\u0131ndan bankalardan kulland\u0131r\u0131lacak krediler i\u00e7in verilecek kefaletler ile Kredi Garanti Fonu \u0130\u015fletme ve Ara\u015ft\u0131rma Anonim \u015eirketi taraf\u0131ndan verilecek kefaletler dahil)\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n b) D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n \u201cKira sertifikas\u0131 ihrac\u0131na dayanak te\u015fkil eden her t\u00fcrl\u00fc varl\u0131k ve haklar\u0131n; devri, al\u0131m\u0131, sat\u0131m\u0131, kiralanmas\u0131, vekaleten y\u00f6netimi, kira sertifikas\u0131 ihrac\u0131 amac\u0131yla bir ortak giri\u015fime ortak olunmas\u0131, i\u015f sahibi s\u0131fat\u0131yla bir eser veya i\u015fin yapt\u0131r\u0131lmas\u0131 ve bu i\u015f veya eserin kiralanmas\u0131 veya sat\u0131lmas\u0131 ile bu i\u015flemlere ba\u011fl\u0131 olarak yap\u0131lan her t\u00fcrl\u00fc teminat, ipotek ve benzeri i\u015flemler, bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.\u201d<\/em><\/p>\n c) D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131ndan sonra gelmek \u00fczere maddeye a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015ftir.<\/em><\/p>\n \u201cYat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda yer alan yat\u0131r\u0131m mallar\u0131na ili\u015fkin olarak Yat\u0131r\u0131m Te\u015fvik Belgesi sahibi yat\u0131r\u0131mc\u0131larla bu mallar\u0131n \u00fcreticileri ve tedarik\u00e7ileri aras\u0131nda d\u00fczenlenen k\u00e2\u011f\u0131tlar, m\u00fcnhas\u0131ran yat\u0131r\u0131m d\u00f6neminde belge kapsam\u0131ndaki yat\u0131r\u0131ma y\u00f6nelik gayri maddi haklar\u0131n kiralanmas\u0131 ve sat\u0131n al\u0131nmas\u0131na ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlar, belge kapsam\u0131nda sabit k\u0131ymet yat\u0131r\u0131mlar\u0131n\u0131n imal ve in\u015fas\u0131na y\u00f6nelik d\u00fczenlenen s\u00f6zle\u015fmeler, taahh\u00fctnameler, teminatlar ve bu mahiyetteki k\u00e2\u011f\u0131tlar ile s\u00f6z konusu yat\u0131r\u0131mlara y\u00f6nelik dan\u0131\u015fmanl\u0131k ve teknik m\u00fc\u015favirlik hizmetlerine ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/em><\/p>\n \u0130leri teknolojiye sahip ve teknoloji transferi sa\u011flayacak yurt d\u0131\u015f\u0131nda yerle\u015fik \u015firketlerin sat\u0131n al\u0131nmas\u0131 ile bu al\u0131mlara y\u00f6nelik mali ve hukuki dan\u0131\u015fmanl\u0131k hizmeti al\u0131m\u0131na ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/em><\/p>\n Yat\u0131r\u0131mlarda Devlet yard\u0131mlar\u0131 hakk\u0131nda kararlarla belirlenen y\u00fcksek ve orta-y\u00fcksek teknolojili sanayi s\u0131n\u0131f\u0131nda yer alan \u00fcr\u00fcnlerin imalat\u0131na ili\u015fkin olarak imalat\u00e7\u0131lar ile tedarik\u00e7ileri aras\u0131nda mal ve hizmet al\u0131m\u0131 nedeniyle d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/em><\/p>\n Binalarda \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik olarak yap\u0131lan i\u015flemler ile 17\/4\/1957 tarihli ve 6948 say\u0131l\u0131 Sanayi Sicili Kanununa g\u00f6re sanayi sicil belgesini haiz sanayi i\u015fletmelerince m\u00fcnhas\u0131ran imalat sanayinde kullan\u0131lmak \u00fczere yeni makine ve te\u00e7hizat al\u0131m\u0131na y\u00f6nelik olarak yap\u0131lan i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/em><\/p>\n \u00dcr\u00fcnlerin yurt d\u0131\u015f\u0131nda tan\u0131t\u0131m ve pazarlamas\u0131n\u0131 sa\u011flamak amac\u0131yla, miktar\u0131 ticari team\u00fcllere uygun \u00f6rnek \u00fcr\u00fcnler, tan\u0131t\u0131m malzemeleri veya promosyon ama\u00e7l\u0131 \u00fcr\u00fcnlerin bedelsiz ihracat\u0131na ili\u015fkin yap\u0131lan i\u015flemler ile yurt d\u0131\u015f\u0131ndaki fuarlara kat\u0131l\u0131m amac\u0131yla yap\u0131lan i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/em><\/p>\n Her t\u00fcrl\u00fc gemi, yat ve di\u011fer su ara\u00e7lar\u0131n\u0131n in\u015fas\u0131, yenileme ve d\u00f6n\u00fc\u015f\u00fcm\u00fc ile bak\u0131m ve onar\u0131m\u0131na y\u00f6nelik olarak d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/em><\/p>\n \u00d6\u011frencilerin burs veya \u00f6\u011frenim kredisi almak ve okula veya \u00f6\u011frenci yurduna girebilmek i\u00e7in d\u00fczenledikleri s\u00f6zle\u015fme, taahh\u00fctname, kefaletname ve benzeri k\u00e2\u011f\u0131tlara ili\u015fkin i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.\u201d<\/em><\/p>\n MADDE 34- 492 say\u0131l\u0131 Kanunun 132 nci maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/em><\/p>\n \u201cBu Kanuna ba\u011fl\u0131 (1) say\u0131l\u0131 tarifenin \u201cC)Ticaret sicili har\u00e7lar\u0131:\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde yaz\u0131l\u0131 ticaret sicili i\u015flemlerine ili\u015fkin har\u00e7lar, ticaret ve sanayi odalar\u0131 veya ticaret odalar\u0131 veyahut ilgili odalar taraf\u0131ndan makbuz kar\u015f\u0131l\u0131\u011f\u0131 pe\u015fin olarak tahsil edilir. Bu suretle tahsil olunan bir aya ait har\u00e7lar \u015fekil, i\u00e7erik ve muhteviyat\u0131 Maliye Bakanl\u0131\u011f\u0131nca belirlenen bir bildirim ile ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc b\u00fcnyesinde bulunduran odan\u0131n muhtasar y\u00f6n\u00fcnden ba\u011fl\u0131 oldu\u011fu vergi dairesine, izleyen ay\u0131n on be\u015finci g\u00fcn\u00fc ak\u015fam\u0131na kadar bildirilip \u00f6denir. Tahsil edilen har\u00e7lar\u0131n ilgili vergi dairesine s\u00fcresinde \u00f6denmemesi durumunda, har\u00e7 ilgili odadan 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re takip ve tahsil edilir. S\u00fcresinde vergi dairesine beyan edilmeyen tutarlar hakk\u0131nda 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmleri uygulan\u0131r. \u0130\u015flemden do\u011fan har\u00e7lar\u0131 tamamen almadan i\u015flem yapan ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fc g\u00f6revlileri ve ilgili odalar harc\u0131n \u00f6denmesinden m\u00fckelleflerle birlikte m\u00fcteselsilen sorumludur.\u201d<\/em><\/p>\n MADDE 36- 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (1) say\u0131l\u0131 Tarifenin \u201cA) Mahkeme Har\u00e7lar\u0131\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn \u201cIII-Karar ve ilam harc\u0131\u201d ba\u015fl\u0131kl\u0131 alt b\u00f6l\u00fcm\u00fcn\u00fcn birinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201cTahkim yarg\u0131lamas\u0131nda bu bende g\u00f6re hesaplanan har\u00e7 y\u00fczde elli oran\u0131nda uygulan\u0131r.\u201d c\u00fcmlesi \u201cTahkim yarg\u0131lamas\u0131nda bu bent h\u00fck\u00fcmlerine g\u00f6re har\u00e7 al\u0131nmaz.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n MADDE 37- 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (2) say\u0131l\u0131 Tarifenin \u201cII- Maktu har\u00e7lar:\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn;<\/em><\/p>\n a) (3) numaral\u0131 f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n \u201c3. Vekaletnamelerde beher imza i\u00e7in \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12,40 TL.\u201d<\/em><\/p>\n b) (4) numaral\u0131 f\u0131kras\u0131n\u0131n ba\u015fl\u0131\u011f\u0131 \u201c4. Defter tasdiki (kurulu\u015f a\u015famas\u0131nda yap\u0131lan tasdikler hari\u00e7):\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n MADDE 38- 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (4) say\u0131l\u0131 Tarifenin \u201cI-Tapu i\u015flemleri\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (7) numaral\u0131 f\u0131kras\u0131na a\u015fa\u011f\u0131daki parantez i\u00e7i h\u00fck\u00fcm eklenmi\u015ftir.<\/em><\/p>\n \u201c(Tacirler aras\u0131 ipotek tesis i\u015flemlerinde bu f\u0131kraya g\u00f6re hesaplanan har\u00e7lar y\u00fczde elli oran\u0131nda uygulan\u0131r.)\u201d<\/em><\/p>\n MADDE 74- 21\/11\/2012 tarihli ve 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring ve Finansman \u015eirketleri Kanununun 37 nci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n \u201c(1) Finansal kiralama s\u00f6zle\u015fmeleri, bu s\u00f6zle\u015fmelerin devrine ve tadiline ili\u015fkin k\u00e2\u011f\u0131tlar, finansal kiralama konusu mallar\u0131n teminine ili\u015fkin kiralayan ve sat\u0131c\u0131 aras\u0131nda d\u00fczenlenen s\u00f6zle\u015fmeler ile bunlar\u0131n teminat\u0131 amac\u0131yla d\u00fczenlenen k\u00e2\u011f\u0131tlar damga vergisinden, bu k\u00e2\u011f\u0131tlarla ilgili yap\u0131lacak i\u015flemler (finansal kiralama konusu gayrimenkullerin kiralayanlar taraf\u0131ndan devir al\u0131nmas\u0131na ili\u015fkin tapu i\u015flemleri hari\u00e7) har\u00e7tan m\u00fcstesnad\u0131r.\u201d<\/em><\/p>\n 492 say\u0131l\u0131 Har\u00e7lar Kanununda yap\u0131lan de\u011fi\u015fiklikler<\/strong><\/p>\n MADDE 3 \u2013<\/strong> (1) 6728 say\u0131l\u0131 Kanunla Har\u00e7lar Kanununun 38 inci maddesinde yap\u0131lan de\u011fi\u015fiklikle, noterde i\u015flem g\u00f6ren ve belli bir bedel ihtiva eden k\u00e2\u011f\u0131tlar\u0131n her bir n\u00fcshas\u0131ndan noter harc\u0131 tahsil edilmesi uygulamas\u0131na son verilmi\u015ftir. S\u00f6z konusu nispi harca tabi ka\u011f\u0131tlar\u0131n birden fazla n\u00fcsha olarak d\u00fczenlenmesi durumunda, sadece tek n\u00fcsha \u00fczerinden ka\u011f\u0131tta yer alan imza say\u0131s\u0131na g\u00f6re nispi noter harc\u0131 al\u0131nacakt\u0131r.<\/p>\n (2) Noterde i\u015fleme konu edilmi\u015f belli tutar\u0131 ihtiva eden her nev\u2019i senet, s\u00f6zle\u015fme ve ka\u011f\u0131tlar\u0131n de\u011fi\u015ftirilmesi halinde, daha \u00f6nce bir i\u015flem yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, de\u011fi\u015fikli\u011fe ili\u015fkin ka\u011f\u0131d\u0131n ihtiva etti\u011fi de\u011fer \u00fczerinden noter harc\u0131 al\u0131nmaktayd\u0131. 6728 say\u0131l\u0131 Kanunla Har\u00e7lar Kanununun 47 nci maddesinde yap\u0131lan de\u011fi\u015fiklikle, noterde i\u015flem g\u00f6ren s\u00f6z konusu ka\u011f\u0131tlar\u0131n de\u011fi\u015ftirilmesine ili\u015fkin ka\u011f\u0131tlardan, sadece artan tutar \u00fczerinden noter harc\u0131 al\u0131nacakt\u0131r.<\/p>\n (3) 6728 say\u0131l\u0131 Kanunla Har\u00e7lar Kanununun 59 uncu maddesinin (p) bendinde yap\u0131lan d\u00fczenleme ile konut finansman\u0131 amac\u0131yla yap\u0131lacak finansal kiralamalarda konutun kiralama s\u00fcresi sonunda kirac\u0131ya devrine ili\u015fkin tapu harc\u0131 istisnas\u0131 uygulamas\u0131n\u0131n kapsam\u0131 geni\u015fletilmi\u015ftir. B\u00f6ylelikle, 6361 say\u0131l\u0131 Kanun kapsam\u0131nda yer alan finansal kiralamaya konu her t\u00fcrl\u00fc ta\u015f\u0131nmaz\u0131n kiralama s\u00fcresi sonunda kirac\u0131ya devrinde kiralayandan ve kirac\u0131dan tapu harc\u0131 al\u0131nmayacakt\u0131r.<\/p>\n (4) 6728 say\u0131l\u0131 Kanunla Har\u00e7lar Kanununun 123 \u00fcnc\u00fc maddesinde yap\u0131lan de\u011fi\u015fiklikler sonucunda;<\/p>\n a) Anonim, limited ve eshaml\u0131 komandit \u015firketlerin pay devirleri nedeniyle yap\u0131lacak i\u015flemlere har\u00e7 istisnas\u0131 uygulanacakt\u0131r.<\/p>\n b) Kredi Garanti Fonunun, bankalar\u0131n yan\u0131 s\u0131ra banka d\u0131\u015f\u0131 kurulu\u015flardan da (T\u00dcB\u0130TAK, KOSGEB, kalk\u0131nma ajanslar\u0131 ve benzeri) temin edilecek kamusal destekler ve mali yard\u0131mlar i\u00e7in verece\u011fi kefaletler nedeniyle yap\u0131lacak i\u015flemler har\u00e7tan istisna olacakt\u0131r.<\/p>\n c) Finansman \u015firketlerince kulland\u0131r\u0131lan kredilere, bunlar\u0131n teminatlar\u0131na ve geri \u00f6denmelerine ili\u015fkin i\u015flemlere (yarg\u0131 har\u00e7lar\u0131 hari\u00e7) har\u00e7 istisnas\u0131 uygulanacakt\u0131r.<\/p>\n \u00e7) Sermaye Piyasas\u0131 Kurulunun d\u00fczenlemeleri \u00e7er\u00e7evesinde, sahipli\u011fe dayal\u0131 kira sertifikalar\u0131n\u0131n yan\u0131 s\u0131ra y\u00f6netim s\u00f6zle\u015fmesine, vadeli al\u0131m sat\u0131m dahil al\u0131m sat\u0131ma, ortakl\u0131\u011fa, eser s\u00f6zle\u015fmesine dayal\u0131 farkl\u0131 kira sertifikas\u0131 t\u00fcrlerine ili\u015fkin i\u015flemler ile bu i\u015flemlere ba\u011fl\u0131 olarak yap\u0131lan her t\u00fcrl\u00fc teminat, ipotek ve benzeri i\u015flemler har\u00e7lardan istisna olacakt\u0131r.<\/p>\n d) Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda;<\/p>\n 1) Belgede yer alan yat\u0131r\u0131m mallar\u0131na ili\u015fkin olarak yat\u0131r\u0131m te\u015fvik belgesi sahibi yat\u0131r\u0131mc\u0131larla bu mallar\u0131n \u00fcreticileri ve tedarik\u00e7ileri aras\u0131nda d\u00fczenlenen k\u00e2\u011f\u0131tlar,<\/p>\n 2) M\u00fcnhas\u0131ran yat\u0131r\u0131m d\u00f6neminde belge kapsam\u0131ndaki yat\u0131r\u0131ma y\u00f6nelik gayri maddi haklar\u0131n kiralanmas\u0131 ve sat\u0131n al\u0131nmas\u0131na ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlar,<\/p>\n 3) Sabit k\u0131ymet yat\u0131r\u0131mlar\u0131n\u0131n imal ve in\u015fas\u0131na y\u00f6nelik d\u00fczenlenen s\u00f6zle\u015fmeler, taahh\u00fctnameler, teminatlar ve bu mahiyetteki k\u00e2\u011f\u0131tlar,<\/p>\n 4) S\u00f6z konusu yat\u0131r\u0131mlara y\u00f6nelik dan\u0131\u015fmanl\u0131k ve teknik m\u00fc\u015favirlik hizmetlerine ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlar,<\/p>\n ile ilgili i\u015flemlere har\u00e7 istisnas\u0131 uygulanacakt\u0131r.<\/p>\n e) \u0130leri teknolojiye sahip ve teknoloji transferi sa\u011flayacak yurt d\u0131\u015f\u0131nda yerle\u015fik \u015firketlerin sat\u0131n al\u0131nmas\u0131 ile bu al\u0131mlara y\u00f6nelik mali ve hukuki dan\u0131\u015fmanl\u0131k hizmeti al\u0131m\u0131na ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili i\u015flemler har\u00e7tan istisna olacakt\u0131r.<\/p>\n f) Yat\u0131r\u0131mlarda Devlet yard\u0131mlar\u0131 hakk\u0131nda kararlarla belirlenen y\u00fcksek ve orta-y\u00fcksek teknolojili sanayi s\u0131n\u0131f\u0131nda yer alan \u00fcr\u00fcnlerin imalat\u0131na ili\u015fkin olarak imalat\u00e7\u0131lar ile tedarik\u00e7ileri aras\u0131nda mal ve hizmet al\u0131m\u0131 nedeniyle d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili i\u015flemlere har\u00e7 istisnas\u0131 uygulanacakt\u0131r.<\/p>\n g) Binalarda \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik olarak yap\u0131lan i\u015flemler ile 17\/4\/1957 tarihli ve 6948 say\u0131l\u0131 Sanayi Sicili Kanununa g\u00f6re sanayi sicil belgesini haiz sanayi i\u015fletmelerince m\u00fcnhas\u0131ran imalat sanayinde kullan\u0131lmak \u00fczere yeni makine ve te\u00e7hizat al\u0131m\u0131na y\u00f6nelik olarak yap\u0131lan i\u015flemler har\u00e7tan istisna olacakt\u0131r.<\/p>\n \u011f) \u00dcr\u00fcnlerin yurt d\u0131\u015f\u0131nda tan\u0131t\u0131m ve pazarlamas\u0131n\u0131 sa\u011flamak amac\u0131yla, miktar\u0131 ticari team\u00fcllere uygun \u00f6rnek \u00fcr\u00fcnler, tan\u0131t\u0131m malzemeleri veya promosyon ama\u00e7l\u0131 \u00fcr\u00fcnlerin bedelsiz ihracat\u0131na ili\u015fkin yap\u0131lan i\u015flemler ile yurt d\u0131\u015f\u0131ndaki fuarlara kat\u0131l\u0131m amac\u0131yla yap\u0131lan i\u015flemlere har\u00e7 istisnas\u0131 uygulanacakt\u0131r.<\/p>\n h) Her t\u00fcrl\u00fc gemi, yat ve di\u011fer su ara\u00e7lar\u0131n\u0131n in\u015fas\u0131, yenileme ve d\u00f6n\u00fc\u015f\u00fcm\u00fc ile bak\u0131m ve onar\u0131m\u0131na y\u00f6nelik olarak d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili i\u015flemler har\u00e7tan istisna olacakt\u0131r.<\/p>\n \u0131) \u00d6\u011frencilerin burs veya \u00f6\u011frenim kredisi almak ve okula veya \u00f6\u011frenci yurduna girebilmek i\u00e7in d\u00fczenledikleri s\u00f6zle\u015fme, taahh\u00fctname, kefaletname ve benzeri k\u00e2\u011f\u0131tlara ili\u015fkin i\u015flemlere har\u00e7 istisnas\u0131 uygulanacakt\u0131r.<\/p>\n Ticaret sicili har\u00e7lar\u0131n\u0131n odalarca tahsil edilmesi<\/strong><\/p>\n MADDE 4 \u2013<\/strong> (1) 6728 say\u0131l\u0131 Kanunla Har\u00e7lar Kanununun 132 nci maddesinde yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca, Har\u00e7lar Kanununa ekli (1) say\u0131l\u0131 tarifede yer alan ticaret sicili har\u00e7lar\u0131, ticaret sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn kuruldu\u011fu; ticaret ve sanayi odalar\u0131 veya ticaret odalar\u0131, oda bulunmayan veya sicil i\u015flemlerinin y\u00fcr\u00fct\u00fclebilmesi i\u00e7in yeterli te\u015fkilat\u0131 bulunmayan veyahut te\u015fkilat\u0131 sonradan yetersiz hale gelen odalar\u0131n bulundu\u011fu yerlerde, G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca belirlenen oda taraf\u0131ndan makbuz kar\u015f\u0131l\u0131\u011f\u0131 pe\u015fin olarak tahsil edilebilecektir.<\/p>\n (2) Odalar taraf\u0131ndan tahsil olunan bir aya ait har\u00e7lar, bir \u00f6rne\u011fi Tebli\u011fin ekinde yer alan \u201cTicaret Sicili Har\u00e7lar\u0131na \u0130li\u015fkin Bildirim\u201d ile ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc b\u00fcnyesinde bulunduran odan\u0131n muhtasar y\u00f6n\u00fcnden ba\u011fl\u0131 oldu\u011fu vergi dairesine, takip eden ay\u0131n on be\u015finci g\u00fcn\u00fc ak\u015fam\u0131na kadar bildirilip \u00f6denecektir.<\/p>\n (3) 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 257 nci maddesinin Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden, ticaret sicili har\u00e7lar\u0131n\u0131 tahsil eden odalara, \u201cTicaret Sicili Har\u00e7lar\u0131na \u0130li\u015fkin Bildirim\u201di 30\/9\/2004 tarihli ve 25599 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi S\u0131ra No:340 ve 3\/3\/2005 tarihli ve 25744 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:346)\u2019nde yer alan usul ve esaslar do\u011frultusunda elektronik ortamda g\u00f6nderme zorunlulu\u011fu getirilmi\u015ftir. \u201cTicaret Sicili Har\u00e7lar\u0131na \u0130li\u015fkin Bildirim\u201din s\u00fcresinde elektronik ortamda g\u00f6nderilmemesi durumunda Vergi Usul Kanununun m\u00fckerrer 355 inci maddesi gere\u011fi \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n (4) \u201cTicaret Sicili Har\u00e7lar\u0131na \u0130li\u015fkin Bildirim\u201di, mevcut \u015fifresi bulunan odalar\u0131n daha \u00f6nce beyannamelerin elektronik ortamda g\u00f6nderilebilmesi i\u00e7in kendilerine verilmi\u015f olan kullan\u0131c\u0131 kodu, parola ve \u015fifreleri ile mevcut \u015fifresi bulunmayan odalar\u0131n ise muhtasar y\u00f6n\u00fcnden ba\u011fl\u0131 olduklar\u0131 vergi dairesine m\u00fcracaat etmeleri durumunda kendilerine verilecek olan kullan\u0131c\u0131 kodu, parola ve \u015fifreleri ile elektronik ortamda g\u00f6ndermeleri gerekmektedir.<\/p>\n (5) Har\u00e7 bildiriminin s\u00fcresi i\u00e7inde verilmemesi durumunda s\u00f6z\u00fc edilen odalar hakk\u0131nda 213 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re i\u015flem yap\u0131lacakt\u0131r.<\/p>\n (6) Ticaret Sicili Har\u00e7lar\u0131na \u0130li\u015fkin Bildirim ile bildirilen harc\u0131n s\u00fcresinde \u00f6denmemesi halinde, 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re harc\u0131n s\u00f6z konusu odalardan takip ve tahsili sa\u011flanacakt\u0131r.<\/p>\n (7) Ticaret sicili har\u00e7lar\u0131n\u0131 tamamen almadan i\u015flem yapan ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fc g\u00f6revlileri ve harc\u0131n tahsiline yetkili odalar, harc\u0131n \u00f6denmesinden m\u00fckelleflerle birlikte m\u00fcteselsilen sorumludur.<\/p>\n (8) Bu maddenin bir ila sekizinci f\u0131kralar\u0131na g\u00f6re yap\u0131lacak uygulama, il ve il\u00e7eler itibar\u0131yla Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca ayr\u0131ca ilan edilecektir. Bu ilan yap\u0131l\u0131ncaya kadar ticaret sicili har\u00e7lar\u0131n\u0131n ilgili vergi dairelerince tahsil edilmesine devam edilecektir.<\/p>\n 492 say\u0131l\u0131 Har\u00e7lar Kanununa ba\u011fl\u0131 tarifelerde yap\u0131lan de\u011fi\u015fiklikler<\/strong><\/p>\n MADDE 5 \u2013<\/strong> (1) Tahkim davalar\u0131nda nispi karar ve ilam harc\u0131 2014 y\u0131l\u0131ndan itibaren % 50 oran\u0131nda uygulanmakta iken, 6728 say\u0131l\u0131 Kanunla Har\u00e7lar Kanununa ba\u011fl\u0131 (1) say\u0131l\u0131 tarifede yap\u0131lan d\u00fczenleme neticesinde tahkim yarg\u0131lamas\u0131nda nispi karar ve ilam harc\u0131 al\u0131nmayacakt\u0131r.<\/p>\n (2) 6728 say\u0131l\u0131 Kanunla Har\u00e7lar Kanununa ba\u011fl\u0131 (2) say\u0131l\u0131 tarifede yap\u0131lan d\u00fczenlemeler sonucunda;<\/p>\n a) Genel ve \u00f6zel vekaletnamelerden farkl\u0131 tutarlarda noter harc\u0131 al\u0131nmas\u0131 uygulamas\u0131 kald\u0131r\u0131lm\u0131\u015f olup, vekaletnamelerin tamam\u0131ndan ayn\u0131 tutarda noter harc\u0131 al\u0131nacakt\u0131r.<\/p>\n b) Sermaye \u015firketleri dahil ticari i\u015fletmelerin kurulu\u015f a\u015famas\u0131ndaki defter tasdiki i\u015flemleri noter har\u00e7lar\u0131n\u0131n konusu d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lm\u0131\u015f olup, gerek ticaret sicil m\u00fcd\u00fcrl\u00fcklerinde gerekse noterliklerde yap\u0131lan s\u00f6z konusu defter tasdiki i\u015flemlerinden har\u00e7 al\u0131nmayacakt\u0131r.<\/p>\n (3) Har\u00e7lar Kanununa ba\u011fl\u0131 (4) say\u0131l\u0131 tarifenin \u201cI-Tapu \u0130\u015flemleri:\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 7 numaral\u0131 f\u0131kras\u0131 gere\u011fince ipotek tesisinde;<\/p>\n a) \u0130potekle sa\u011flanan bor\u00e7 miktar\u0131 \u00fczerinden (Binde 4,55),<\/p>\n b) \u0130pote\u011fe dahil gayrimenkullerden birisinin \u00e7\u0131kar\u0131larak ba\u015fkas\u0131n\u0131n ithalinde veya teminat ilavesinde bor\u00e7 miktar\u0131 \u00fczerinden (Binde 4,55),<\/p>\n c) Mevcut ipotek derecelerinin sonradan istenilen de\u011fi\u015fikliklerinde bor\u00e7 miktar\u0131 \u00fczerinden (Binde 2,27),<\/p>\n oran\u0131nda tapu harc\u0131 al\u0131nmaktad\u0131r. 6728 say\u0131l\u0131 Kanunla s\u00f6z konusu f\u0131kraya \u201c(Tacirler aras\u0131 ipotek tesis i\u015flemlerinde bu f\u0131kraya g\u00f6re hesaplanan har\u00e7lar y\u00fczde elli oran\u0131nda uygulan\u0131r.)\u201d h\u00fckm\u00fc eklenmi\u015ftir. S\u00f6z konusu h\u00fck\u00fcm gere\u011fince, tacirlerin kendi aralar\u0131nda yapt\u0131klar\u0131 ipotek tesis i\u015flemlerinde tapu harc\u0131 % 50 oran\u0131nda uygulanacakt\u0131r. Bu indirimin uygulanabilmesi i\u00e7in, tapuda i\u015flem esnas\u0131nda taraflar\u0131n tacir oldu\u011funun ticaret sicil kayd\u0131 ile ipotek tesisinin ticari bir i\u015flemden kaynakland\u0131\u011f\u0131n\u0131n da fatura, s\u00f6zle\u015fme, irsaliye, senet ve benzeri belgelerle tevsiki gerekmektedir. Lehine ipotek tesis edilenin tacir olmas\u0131 ve i\u015flemin tacirin ticari faaliyetine ili\u015fkin olmas\u0131 kayd\u0131yla, \u00fc\u00e7\u00fcnc\u00fc ki\u015filere ait gayrimenkuller \u00fczerinde tacir lehine ipotek tesis i\u015flemlerinde de indirimli har\u00e7 oran\u0131 uygulanacakt\u0131r.<\/p>\n 6361 say\u0131l\u0131 Kanunun 37 nci maddesinde yap\u0131lan de\u011fi\u015fiklik<\/strong><\/p>\n MADDE 6 \u2013<\/strong> (1) 6361 say\u0131l\u0131 Kanunun \u201cTan\u0131mlar\u201d ba\u015fl\u0131kl\u0131 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendinde, kat\u0131l\u0131m bankalar\u0131, kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131 ile finansal kiralama \u015firketleri kiralayan olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n (2) 6728 say\u0131l\u0131 Kanunun 74 \u00fcnc\u00fc maddesi ile 6361 say\u0131l\u0131 Kanunun 37 nci maddesinde yap\u0131lan d\u00fczenleme \u00f6ncesinde, sadece finansal kiralama s\u00f6zle\u015fmeleri ve bu s\u00f6zle\u015fmelerin devrine ve tadiline ili\u015fkin k\u00e2\u011f\u0131tlar ile bunlar\u0131n teminat\u0131 amac\u0131yla d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili yap\u0131lacak i\u015flemler har\u00e7tan m\u00fcstesna tutulmakta, finansal kiralama konusu mallar\u0131n kiralayan konumundaki finansal kiralama \u015firketlerince tedarikine ili\u015fkin olarak d\u00fczenlenen ka\u011f\u0131tlarla ilgili i\u015flemlerden har\u00e7 al\u0131nmaktayd\u0131.<\/p>\n (3) Yap\u0131lan d\u00fczenleme ile 6361 say\u0131l\u0131 Kanunda tan\u0131mlanan kiralayanlar ile finansal kiralama konusu mallar\u0131n tedarik\u00e7ileri aras\u0131nda imzalanan s\u00f6zle\u015fmeler ve bunlar\u0131n teminat\u0131na ili\u015fkin ka\u011f\u0131tlarla ilgili i\u015flemler de istisna kapsam\u0131na al\u0131nm\u0131\u015f olup, s\u00f6z konusu i\u015flemler nedeniyle har\u00e7 al\u0131nmayacakt\u0131r. Ancak, finansal kiralama konusu ta\u015f\u0131nmazlar\u0131n kiralayanlar taraf\u0131ndan tedarik\u00e7ilerden devral\u0131nmas\u0131na ili\u015fkin tapuda yap\u0131lacak i\u015flemlerden tapu harc\u0131 al\u0131nacakt\u0131r.<\/p>\n Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n MADDE 7 \u2013<\/strong> (1) Bu Tebli\u011f 9\/8\/2016 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n |