{"id":824,"date":"2017-12-29T14:50:41","date_gmt":"2017-12-29T12:50:41","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=824"},"modified":"2017-12-29T14:50:41","modified_gmt":"2017-12-29T12:50:41","slug":"damga-vergisi-kanunu-genel-tebligi-seri-no-62","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/damga-vergisi-kanunu-genel-tebligi-seri-no-62\/","title":{"rendered":"Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No: 62)"},"content":{"rendered":"<p>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 ve Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tabloda yer alan maktu vergilerin yeniden de\u011ferleme oran\u0131na g\u00f6re belirlenerek tespit ve ilan edilmesidir.<!--more--><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"607\">\n<table width=\"586\">\n<tbody>\n<tr>\n<td width=\"195\">29 Aral\u0131k 2017 CUMA<\/td>\n<td width=\"195\"><strong>Resm\u00ee Gazete<\/strong><\/td>\n<td width=\"195\">Say\u0131 : 30285&nbsp;<strong>(M\u00fckerrer)<\/strong><\/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: 62)<\/p>\n<p><strong>Ama\u00e7 ve kapsam<\/strong><\/p>\n<p><strong>MADDE 1 \u2013<\/strong>&nbsp;(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 ve Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tabloda yer alan maktu vergilerin yeniden de\u011ferleme oran\u0131na g\u00f6re belirlenerek tespit ve ilan edilmesidir.<\/p>\n<p><strong>Dayanak<\/strong><\/p>\n<p><strong>MADDE 2 \u2013<\/strong>&nbsp;(1) Bu Tebli\u011f, 488 say\u0131l\u0131 Kanunun 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 ve m\u00fckerrer 30 uncu maddesinin birinci 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>&nbsp;(1) Bakanl\u0131\u011f\u0131m\u0131zca 2017 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 % 14,47 (ond\u00f6rt virg\u00fcl k\u0131rkyedi) olarak tespit edilmi\u015f ve 11\/11\/2017 tarihli ve 30237 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 484 S\u0131ra No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fi ile ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n<p>(2) 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 61 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\/2018 tarihinden itibaren uygulanacak miktarlar\u0131 Tebli\u011f ekindeki (1) say\u0131l\u0131 tabloda g\u00f6sterilmi\u015ftir.<\/p>\n<p>(3) 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\/2018 tarihinden itibaren 2.135.949,30 T\u00fcrk Liras\u0131 olmu\u015ftur.<\/p>\n<p><strong>Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n<p><strong>MADDE 4 \u2013<\/strong>&nbsp;(1) Bu Tebli\u011f 1\/1\/2018 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>Y\u00fcr\u00fctme<\/strong><\/p>\n<p><strong>MADDE 5 \u2013<\/strong>&nbsp;(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\/2017\/12\/20171229M1-4-1.pdf\">Eki i\u00e7in t\u0131klay\u0131n\u0131z.<\/a><\/strong><\/p>\n<p><strong>&nbsp;<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>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 ve Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tabloda yer alan maktu vergilerin yeniden de\u011ferleme oran\u0131na g\u00f6re belirlenerek tespit ve ilan edilmesidir.<\/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-824","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-muhasebe","category-vergi"],"views":372,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/824","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=824"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/824\/revisions"}],"predecessor-version":[{"id":825,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/824\/revisions\/825"}],"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=824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}