{"id":718,"date":"2016-12-27T17:23:12","date_gmt":"2016-12-27T15:23:12","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=718"},"modified":"2016-12-27T17:23:12","modified_gmt":"2016-12-27T15:23:12","slug":"2017-damga-vergisi-oranlari-damga-vergisi-kanunu-genel-tebligi-seri-no-61","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/2017-damga-vergisi-oranlari-damga-vergisi-kanunu-genel-tebligi-seri-no-61\/","title":{"rendered":"2017 Damga Vergisi Oranlar\u0131 &#8211; Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No: 61)"},"content":{"rendered":"<p>2017 Y\u0131l\u0131 Damga Vergisi Oranlar\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. 2016 y\u0131l\u0131nda uygulanan maktu vergi tutarlar\u0131 yeniden de\u011ferleme oran\u0131 dahil olmak \u00fczere %7,5 oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><!--more--><\/p>\n<p>01.01.2017 tarihi itibariyle ge\u00e7erli olacak <em>Damga Vergisi Oranlar\u0131na <\/em>ait liste a\u015fa\u011f\u0131da yer almaktad\u0131r.<br \/>\n<strong>(1) SAYILI TABLO\u00a0<\/strong><\/p>\n<table width=\"567\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"601\"><strong>Damga Vergisine Tabi Ka\u011f\u0131tlar<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"493\"><strong>I. Akitlerle ilgili\u00a0ka\u011f\u0131tlar<\/strong><\/td>\n<td width=\"108\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"493\"><strong>A.<\/strong>\u00a0Belli paray\u0131 ihtiva eden\u00a0ka\u011f\u0131tlar:<\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">1.\u00a0\u00a0Mukavelenameler,\u00a0\u00a0taahh\u00fctnameler ve temliknameler<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">2. Kira mukavelenameleri (Mukavele s\u00fcresine g\u00f6re kira bedeli \u00fczerinden)<\/td>\n<td width=\"108\">(Binde 1,89)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">3. Kefalet, teminat ve rehin senetleri<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">4. Tahkimnameler ve sulhnameler<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">5. Fesihnameler (Belli paray\u0131 ihtiva eden bir\u00a0\u00a0ka\u011f\u0131da taalluk edenler dahil)<\/td>\n<td width=\"108\">(Binde 1,89)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">6.\u00a0Karayollar\u0131 Trafik Kanunu uyar\u0131nca kay\u0131t ve tescil edilmi\u015f ikinci el ara\u00e7lar\u0131n sat\u0131\u015f ve devrine ili\u015fkin s\u00f6zle\u015fmeler<\/td>\n<td width=\"108\">(Binde 1,89)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">7.\u00a0(Ek:6728\/28. md.Y\u00fcr\u00fcrl\u00fcl\u00fck: 9\/8\/2016) Hazinenin \u00f6zel m\u00fclkiyetinde veya Devletin h\u00fck\u00fcm ve tasarrufu alt\u0131nda bulunan ta\u015f\u0131nmazlara ili\u015fkin \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00f6zle\u015fmeleri (yat\u0131r\u0131m taahh\u00fcd\u00fc bulunanlar ahil \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00fcresine g\u00f6re bulunacak bedel \u00fczerinden)<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">8.\u00a0(Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) Resmi \u015fekilde d\u00fczenlenen gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">9. (Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) Resmi dairelerin mal ve hizmet al\u0131mlar\u0131na ili\u015fkin yapt\u0131klar\u0131 ihalelerde, ihaleyi yapan idare ile d\u00fczenlenen s\u00f6zle\u015fmeler<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">10. (Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) 7\/11\/2013 tarihli ve 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda d\u00fczenlenen:<br \/>\na) Taksitle sat\u0131\u015f s\u00f6zle\u015fmeleri<br \/>\nb) \u00d6n \u00f6demeli konut sat\u0131\u015f s\u00f6zle\u015fmeleri<br \/>\nc) Devre tatil ve uzun s\u00fcreli tatil s\u00f6zle\u015fmeleri<br \/>\n\u00e7) Paket tur s\u00f6zle\u015fmeleri<br \/>\nd) Abonelik s\u00f6zle\u015fmeleri<br \/>\ne) Mesafeli sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">11. (Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016)\u00a0 7\/6\/2012 tarihli ve 6326 say\u0131l\u0131 Turist Rehberli\u011fi Meslek Kanunu kapsam\u0131nda d\u00fczenlenen turist rehberli\u011fine ili\u015fkin s\u00f6zle\u015fmeler<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">12. (Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) 14\/3\/2013 tarihli ve 6446 say\u0131l\u0131 Elektrik Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen<a href=\"http:\/\/www.muhasebetr.com\/damga-vergisi-oranlari\/\">:<\/a><br \/>\na) Toptan elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri<br \/>\nb) Perakende elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">13. (Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) 18\/4\/2001 tarihli ve 4646 say\u0131l\u0131 Do\u011fal Gaz Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen:<br \/>\na) Toptan do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler<br \/>\nb) T\u00fcketicilere do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\"><strong>B.\u00a0<\/strong>Belli paray\u0131 ihtiva etmeyen ka\u011f\u0131tlar:<\/td>\n<td width=\"108\"><em>\u00a0<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"493\">1.\u00a0Tahkimnameler<\/td>\n<td width=\"108\">(51,40 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">2.\u00a0Sulhnameler<\/td>\n<td width=\"108\">(51,40 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">3.Turizm i\u015fletmeleri ile seyahat acentelerinin aralar\u0131nda d\u00fczenledikleri kontenjan s\u00f6zle\u015fmeleri\u00a0(Belli paray\u0131 ihtiva edenler\u00a0dahil)<\/td>\n<td width=\"108\">(288,60 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\"><strong>II. Kararlar ve mazbatalar<\/strong><\/td>\n<td width=\"108\"><em>\u00a0<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"493\">1. Meclislerden, resmi heyetlerden ve idari davalarla ilgili\u00a0\u00a0olmayarak Dan\u0131\u015ftaydan verilen mazbata, ilam ve kararlarla hakem kararlar\u0131:<\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">\u00a0a) Belli paray\u0131 ihtiva edenler<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">\u00a0b) Belli\u00a0paray\u0131\u00a0ihtiva\u00a0etmeyenler<\/td>\n<td width=\"108\">(51,40 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">2. \u0130hale Kanunlar\u0131na tabi olan veya olmayan resmi daire ve kamu t\u00fczel ki\u015fili\u011fini haiz kurumlar\u0131n her t\u00fcrl\u00fc ihale kararlar\u0131<\/td>\n<td width=\"108\">(Binde 5,69)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\"><strong>III. Ticari i\u015flemlerde kullan\u0131lan\u00a0ka\u011f\u0131tlar<\/strong><\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">1. Ticari ve m\u00fctedavil senetler:<\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">a) Emtia senetleri:<\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">\u00a0\u00a0\u00a0\u00a0aa)\u00a0Makbuz\u00a0senedi\u00a0(Resepise)<\/td>\n<td width=\"108\">(17,80 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">\u00a0\u00a0\u00a0\u00a0ab) Rehin senedi (Varant)<\/td>\n<td width=\"108\">(10,50 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">\u00a0\u00a0\u00a0\u00a0ac)\u00a0\u0130yda\u00a0senedi<\/td>\n<td width=\"108\">(1,80 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">\u00a0\u00a0\u00a0\u00a0ad)\u00a0Ta\u015f\u0131ma\u00a0senedi<\/td>\n<td width=\"108\">(0,60 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">b)\u00a0Kon\u015fimentolar<\/td>\n<td width=\"108\">(10,50 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">c) Deniz \u00f6d\u00fcnc\u00fc senedi<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">d) \u0130potekli bor\u00e7 senedi, irat senedi<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">2. Ticari belgeler:<\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">a) Men\u015fe ve Mahre\u00e7 \u015fahadetnameleri<\/td>\n<td width=\"108\">(17,80 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">b) Resmi\u00a0\u00a0dairelere ve bankalara ibraz edilen bilan\u00e7olar ve i\u015fletme hesab\u0131 \u00f6zetleri:<\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">ba) Bilan\u00e7olar<\/td>\n<td width=\"108\">(39,70 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">bb) Gelir tablolar\u0131<\/td>\n<td width=\"108\">(19,10 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">bc) \u0130\u015fletme hesab\u0131 \u00f6zetleri<\/td>\n<td width=\"108\">(19,10 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">c)\u00a0Barnameler<\/td>\n<td width=\"108\">(1,80 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">d) Tasdikli manifesto n\u00fcshalar\u0131<\/td>\n<td width=\"108\">(7,80 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">e) Ordinolar<\/td>\n<td width=\"108\">(0,60 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">f) G\u00fcmr\u00fck idarelerine verilen \u00f6zet beyan formlar\u0131<\/td>\n<td width=\"108\">(7,80 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\"><strong>IV. Makbuzlar ve di\u011fer ka\u011f\u0131tlar<\/strong><\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">1. Makbuzlar:<\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">a) Resmi daireler taraf\u0131ndan yap\u0131lan mal ve hizmet al\u0131mlar\u0131na ili\u015fkin \u00f6demeler (avans olarak yap\u0131lanlar dahil) nedeniyle, ki\u015filer taraf\u0131ndan resmi dairelere verilen ve belli paray\u0131 ihtiva eden makbuz ve ibra senetleri ile bu \u00f6demelerin resmi daireler nam ve hesab\u0131na, ki\u015filer ad\u0131na a\u00e7\u0131lm\u0131\u015f veya a\u00e7\u0131lacak hesaplara nakledilmesini veya\u00a0emir ve havalelerine tediyesini temin eden ka\u011f\u0131tlar<\/td>\n<td width=\"108\">(Binde 9,48)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\"><strong>b) Maa\u015f, \u00fccret, g\u00fcndelik, huzur hakk\u0131, aidat, ihtisas zamm\u0131, ikramiye, yemek ve mesken bedeli, harc\u0131rah, tazminat ve benzeri her ne adla olursa olsun hizmet kar\u015f\u0131l\u0131\u011f\u0131 al\u0131nan paralar (avans olarak \u00f6denenler dahil) i\u00e7in verilen makbuzlar ile bu paralar\u0131n nakden\u00a0\u00a0\u00f6denmeyerek ki\u015filer ad\u0131na a\u00e7\u0131lm\u0131\u015f veya a\u00e7\u0131lacak cari hesaplara nakledildi\u011fi veya emir ve havalelerine tediye\u00a0<\/strong><strong>olundu\u011fu takdirde nakli veya tediyeyi temin eden ka\u011f\u0131tlar<\/strong><\/td>\n<td width=\"108\"><strong>(Binde 7,59)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"493\">c) \u00d6d\u00fcn\u00e7 al\u0131nan paralar i\u00e7in verilen makbuzlar veya bu\u00a0mahiyetteki senetler<\/td>\n<td width=\"108\">(Binde 7,59)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">d) \u0130cra dairelerince resmi daireler nam\u0131na \u015fah\u0131slara \u00f6denen\u00a0paralar i\u00e7in d\u00fczenlenen makbuzlar<\/td>\n<td width=\"108\">(Binde 7,59)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">2. Beyannameler (Bu beyannamelerin sadece bir n\u00fcshas\u0131 vergiye tabidir):<\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">a) Yabanc\u0131 memleketlerden gelen posta g\u00f6nderilerinin g\u00fcmr\u00fcklenmesi i\u00e7in postanelerce g\u00fcmr\u00fcklere verilen\u00a0liste beyannamelerde yaz\u0131l\u0131 her g\u00f6nderi maddesi i\u00e7in<\/td>\n<td width=\"108\">(0,60 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">b) Vergi beyannameleri:<\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">\u00a0\u00a0\u00a0\u00a0ba) Y\u0131ll\u0131k gelir vergisi beyannameleri<\/td>\n<td width=\"108\">(51,40 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">\u00a0\u00a0\u00a0\u00a0bb)\u00a0\u00a0Kurumlar vergisi beyannameleri<\/td>\n<td width=\"108\">(68,60 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">\u00a0\u00a0\u00a0\u00a0bc)\u00a0\u00a0Katma de\u011fer vergisi beyannameleri<\/td>\n<td width=\"108\">(33,90 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">\u00a0\u00a0\u00a0\u00a0bd) Muhtasar beyannameler<\/td>\n<td width=\"108\">(33,90 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">\u00a0\u00a0\u00a0\u00a0be) Di\u011fer vergi beyannameleri (damga vergisi beyannameleri hari\u00e7)<\/td>\n<td width=\"108\">(33,90 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">c) G\u00fcmr\u00fck idarelerine verilen beyannameler<\/td>\n<td width=\"108\">(68,60 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">d) Belediye ve il \u00f6zel idarelerine verilen beyannameler<\/td>\n<td width=\"108\">(25,30 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">e) Sosyal g\u00fcvenlik kurumlar\u0131na verilen sigorta prim bildirgeleri<\/td>\n<td width=\"108\">(25,30 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">f) (De\u011fi\u015fik: 6728\/28. md Y\u00fcr\u00fcrl\u00fck:9\/8\/2016) 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca verilmesi gereken ayl\u0131k prim ve hizmet belgesi ile muhtasar beyannamenin birle\u015ftirilerek verilmesiyle olu\u015fturulan beyannameler.<\/td>\n<td width=\"108\">&nbsp;<\/p>\n<p>(40,20 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"493\">3. Tabloda yaz\u0131l\u0131 ka\u011f\u0131tlardan asl\u0131 1,00 Yeni T\u00fcrk Liras\u0131ndan fazla maktu ve nispi vergiye tabi olanlar\u0131n resmi dairelere ibraz edilecek \u00f6zet, suret ve terc\u00fcmeleri.<\/td>\n<td width=\"108\">(0,60 TL)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table width=\"586\">\n<tbody>\n<tr>\n<td width=\"195\">27 Aral\u0131k 2016 SALI<\/td>\n<td width=\"195\"><strong>Resm\u00ee Gazete<\/strong><\/td>\n<td width=\"195\">Say\u0131 : 29931<\/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: 61)<\/p>\n<p><strong>Ama\u00e7 ve kapsam<\/strong><\/p>\n<p><strong>MADDE 1 \u2013<\/strong> (1) Bu Tebli\u011fin amac\u0131, 1\/7\/1964 tarihli ve 488 say\u0131l\u0131 Damga Vergisi Kanununun 14 \u00fcnc\u00fc maddesinde yer alan azami tutar\u0131n yeniden de\u011ferleme oran\u0131na g\u00f6re,\u00a0 Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tabloda yer alan maktu vergilerin ise yeniden de\u011ferleme oran\u0131 dahil olmak \u00fczere Bakanlar Kurulu Karar\u0131 ile belirlenen orana g\u00f6re hesaplanarak tespit ve ilan edilmesidir.<\/p>\n<p><strong>Dayanak<\/strong><\/p>\n<p><strong>MADDE 2 \u2013<\/strong> (1) Bu Tebli\u011f, 488 say\u0131l\u0131 Damga Vergisi Kanununun 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 ve m\u00fckerrer 30 uncu maddesinin birinci ve d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 h\u00fck\u00fcmlerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Maktu damga vergisi tutarlar\u0131 ile azami tutar\u0131n belirlenmesi<\/strong><\/p>\n<p><strong>MADDE 3 \u2013<\/strong> (1) Bakanl\u0131\u011f\u0131m\u0131zca 2016 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 %3,83 (\u00fc\u00e7 virg\u00fcl seksen\u00fc\u00e7) olarak tespit edilmi\u015f ve 11\/11\/2016 tarihli ve 29885 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:474) ile ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n<p>(2) 24\/12\/2016 tarihli ve 29928 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 20\/12\/2016 tarihli ve 2016\/9641 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n eki Karar\u0131n 2 nci maddesi ile 1\/1\/2017 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmek \u00fczere, Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tabloda yer alan ka\u011f\u0131tlar i\u00e7in 2016 y\u0131l\u0131nda uygulanan maktu vergi tutarlar\u0131 yeniden de\u011ferleme oran\u0131 dahil olmak \u00fczere %7,5 oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>(3) 488 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan ve 25\/12\/2015 tarihli ve 29573 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No:59) ile tespit edilen maktu vergiler, 1\/1\/2017 tarihinden itibaren uygulanmak \u00fczere %7,5 oran\u0131nda art\u0131r\u0131larak Tebli\u011f ekindeki (1) say\u0131l\u0131 tabloda g\u00f6sterilmi\u015ftir.<\/p>\n<p>(4) 488 say\u0131l\u0131 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\/2017 tarihinden itibaren 1.865.946,80 T\u00fcrk Liras\u0131 olmu\u015ftur.<\/p>\n<p><strong>Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n<p><strong>MADDE 4 \u2013<\/strong> (1) Bu Tebli\u011f 1\/1\/2017 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>Y\u00fcr\u00fctme<\/strong><\/p>\n<p><strong>MADDE 5 \u2013<\/strong> (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2016\/12\/20161227-11-1.pdf\">Ekler i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>2017 Y\u0131l\u0131 Damga Vergisi Oranlar\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. 2016 y\u0131l\u0131nda uygulanan maktu vergi tutarlar\u0131 yeniden de\u011ferleme oran\u0131 dahil olmak \u00fczere %7,5 oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/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":[11,5,7],"tags":[],"class_list":["post-718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-muhasebe","category-vergi"],"views":1699,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/718","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=718"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/718\/revisions"}],"predecessor-version":[{"id":719,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/718\/revisions\/719"}],"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=718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}