{"id":1668,"date":"2014-02-19T14:16:25","date_gmt":"2014-02-19T12:16:25","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=1668"},"modified":"2014-02-19T14:17:31","modified_gmt":"2014-02-19T12:17:31","slug":"ilan-ve-reklam-vergisi-eglence-vergisi-isgal-harci","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/ilan-ve-reklam-vergisi-eglence-vergisi-isgal-harci\/","title":{"rendered":"\u0130lan Ve Reklam Vergisi, E\u011flence Vergisi, \u0130\u015fgal Harc\u0131"},"content":{"rendered":"

Resmi Gazete,\u00a018 \u015eubat\u00a02014\u00a0\u00a0SALI,\u00a0Say\u0131: 28917, Bakanlar Kurulu Karar\u0131<\/p>\n

Karar\u00a0Say\u0131s\u0131 : 2014\/5896<\/strong><\/p>\n

2464 say\u0131l\u0131 Belediye Gelirleri Kanununda yer alan baz\u0131 maktu vergi ve har\u00e7 tarifelerinin belediye gruplar\u0131 itibar\u0131yla tespitine ili\u015fkin ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Maliye Bakanl\u0131\u011f\u0131n\u0131n\u00a05\/2\/2014\u00a0tarihli ve 13844 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, an\u0131lan Kanunun 96\u00a0nc\u0131\u00a0maddesine g\u00f6re, Bakanlar Kurulu\u2019nca 10\/2\/2014 tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

KARAR<\/strong><\/p>\n

MADDE 1-\u00a0<\/strong>(1) 26\/5\/1981 tarihli ve 2464 say\u0131l\u0131 Belediye Gelirleri Kanununun 15 inci, 21 inci, 56 nc\u0131, 60 \u0131nc\u0131 ve 84 \u00fcnc\u00fc maddelerinde yer alan baz\u0131 maktu vergi ve har\u00e7 tarifeleri belediye gruplar\u0131 itibar\u0131yla a\u015fa\u011f\u0131daki \u015fekilde tespit edilmi\u015ftir.<\/p>\n

 <\/p>\n

A- \u0130LAN VE REKLAM VERG\u0130S\u0130<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

\u0130lan ve Reklam\u0131n T\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

Belediye Grubu \/ Verginin Tutar\u0131 (TL)<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

2<\/strong><\/p>\n<\/td>\n

\n

3<\/strong><\/p>\n<\/td>\n

\n

4<\/strong><\/p>\n<\/td>\n

\n

5<\/strong><\/p>\n<\/td>\n<\/tr>\n

1.\u00a0<\/strong>D\u00fckk\u00e2n, ticari ve s\u0131nai m\u00fcessese ve serbest meslek erbab\u0131nca \u00e7e\u015fitli yerlere as\u0131lan ve tak\u0131lan her \u00e7e\u015fit levha, yaz\u0131 ve resim gibi sabit b\u00fct\u00fcn ilan ve reklamlar\u0131n beher metrekaresinden y\u0131ll\u0131k olarak<\/td>\n\n

60<\/p>\n<\/td>\n

\n

23<\/p>\n<\/td>\n

\n

22<\/p>\n<\/td>\n

\n

21<\/p>\n<\/td>\n

\n

20<\/p>\n<\/td>\n<\/tr>\n

2.\u00a0<\/strong>Motorlu ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n i\u00e7ine veya d\u0131\u015f\u0131na konulan ilan ve reklamlar\u0131n beher metrekaresinden y\u0131ll\u0131k olarak<\/td>\n\n

30<\/p>\n<\/td>\n

\n

11<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

9<\/p>\n<\/td>\n

\n

8<\/p>\n<\/td>\n<\/tr>\n

3.<\/strong>\u00a0Cadde, sokak ve yaya kald\u0131r\u0131mlar \u00fczerine gerilen, binalar\u0131n cephe ve yanlar\u0131na as\u0131lan bez veya sair maddeler vas\u0131tas\u0131yla yap\u0131lan ge\u00e7ici mahiyetteki ilan ve reklamlar\u0131n metrekaresinden haftal\u0131k olarak<\/td>\n\n

10<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n<\/tr>\n

4.<\/strong>\u00a0I\u015f\u0131kl\u0131 veya projeksiyonlu ilan ve reklamlardan her metrekare i\u00e7in y\u0131ll\u0131k olarak<\/td>\n\n

80<\/p>\n<\/td>\n

\n

31<\/p>\n<\/td>\n

\n

31<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

5.<\/strong>\u00a0\u0130lan ve reklam amac\u0131yla da\u011f\u0131t\u0131lan bro\u015f\u00fcr, katalog, duvar ve cep takvimleri, biblolar vb.nin her biri i\u00e7in<\/td>\n\n

0,12<\/p>\n<\/td>\n

\n

0,03<\/p>\n<\/td>\n

\n

0,03<\/p>\n<\/td>\n

\n

0,02<\/p>\n<\/td>\n

\n

0,01<\/p>\n<\/td>\n<\/tr>\n

6.<\/strong>\u00a0Mahiyeti ne olursa olsun yap\u0131\u015ft\u0131r\u0131lacak \u00e7e\u015fitli afi\u015fler ve benzerlerinin beherinin metrekaresinden<\/td>\n\n

0,25<\/p>\n<\/td>\n

\n

0,07<\/p>\n<\/td>\n

\n

0,06<\/p>\n<\/td>\n

\n

0,05<\/p>\n<\/td>\n

\n

0,03<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B- E\u011eLENCE VERG\u0130S\u0130<\/strong><\/p>\n

(Biletle girilmesi zorunlu olmayan e\u011flence yerlerinde)<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

E\u011flence Yerleri ve Alan\u0131<\/strong><\/p>\n<\/td>\n

\n

Belediye Grubu \/ Verginin Miktar\u0131 (TL)<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

2<\/strong><\/p>\n<\/td>\n

\n

3<\/strong><\/p>\n<\/td>\n

\n

4<\/strong><\/p>\n<\/td>\n

\n

5<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1.<\/strong><\/p>\n<\/td>\n

Bar, pavyon, gazino, gece kul\u00fcb\u00fc, taverna, diskotek, kabare, dansing gibi e\u011flence yerlerinden \u00e7al\u0131\u015f\u0131lan her g\u00fcn i\u00e7in<\/td>\n50 m2<\/sup>\u00a0<\/sup>ye kadar<\/td>\n\n

15<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n<\/tr>\n

51 m2<\/sup>\u00a0– 150 m2<\/sup>\u00a0aras\u0131<\/td>\n\n

20<\/p>\n<\/td>\n

\n

7<\/p>\n<\/td>\n

\n

6<\/p>\n<\/td>\n

\n

6<\/p>\n<\/td>\n

\n

6<\/p>\n<\/td>\n<\/tr>\n

151 m2<\/sup>\u00a0– 300 m2<\/sup>\u00a0aras\u0131<\/td>\n\n

25<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

9<\/p>\n<\/td>\n

\n

8<\/p>\n<\/td>\n

\n

7<\/p>\n<\/td>\n<\/tr>\n

301 m2<\/sup>\u00a0den yukar\u0131<\/td>\n\n

30<\/p>\n<\/td>\n

\n

11<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

9<\/p>\n<\/td>\n

\n

8<\/p>\n<\/td>\n<\/tr>\n

4 y\u0131ld\u0131zl\u0131 otelde<\/td>\n\n

40<\/p>\n<\/td>\n

\n

12<\/p>\n<\/td>\n

\n

11<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

9<\/p>\n<\/td>\n<\/tr>\n

5 y\u0131ld\u0131zl\u0131 otelde<\/td>\n\n

50<\/p>\n<\/td>\n

\n

15<\/p>\n<\/td>\n

\n

12<\/p>\n<\/td>\n

\n

11<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n<\/tr>\n

\n

2<\/strong><\/p>\n<\/td>\n

Bilardo ve masa futbolu gibi e\u011flence yerlerinden \u00e7al\u0131\u015f\u0131lan her g\u00fcn i\u00e7in<\/td>\n\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C- \u0130\u015eGAL HARCI<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
\n

\u0130\u015fgalin T\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

Belediye Grubu \/ Harc\u0131n Tutar\u0131 (TL)<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

2<\/strong><\/p>\n<\/td>\n

\n

3<\/strong><\/p>\n<\/td>\n

\n

4<\/strong><\/p>\n<\/td>\n

\n

5<\/strong><\/p>\n<\/td>\n<\/tr>\n

1.<\/strong>\u00a052 nci maddenin (1) ve (2) numaral\u0131 bentlerinde yaz\u0131l\u0131 i\u015fgallerde beher metrekare i\u00e7in g\u00fcnde<\/td>\n\n

1,5<\/p>\n<\/td>\n

\n

0,50<\/p>\n<\/td>\n

\n

0,50<\/p>\n<\/td>\n

\n

0,50<\/p>\n<\/td>\n

\n

0,50<\/p>\n<\/td>\n<\/tr>\n

2.<\/strong>\u00a052 nci maddenin (1) numaral\u0131 bendinde yaz\u0131l\u0131 hayvan sat\u0131c\u0131lar\u0131n\u0131n i\u015fgallerinde<\/td>\na) Sat\u0131\u015f\u0131 yap\u0131lan k\u00fc\u00e7\u00fckba\u015f hayvan ba\u015f\u0131na<\/td>\n\n

1,5<\/p>\n<\/td>\n

\n

0,50<\/p>\n<\/td>\n

\n

0,50<\/p>\n<\/td>\n

\n

0,50<\/p>\n<\/td>\n

\n

0,50<\/p>\n<\/td>\n<\/tr>\n

b) Sat\u0131\u015f\u0131 yap\u0131lan b\u00fcy\u00fckba\u015f hayvan ba\u015f\u0131na<\/td>\n\n

3<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n<\/tr>\n

3.<\/strong>\u00a052 nci maddenin (3) numaral\u0131 bendinde yaz\u0131l\u0131 i\u015fgallerde<\/td>\na) Her ta\u015f\u0131ttan beher saat i\u00e7in<\/td>\n\n

1<\/p>\n<\/td>\n

\n

0,30<\/p>\n<\/td>\n

\n

0,30<\/p>\n<\/td>\n

\n

0,25<\/p>\n<\/td>\n

\n

0,25<\/p>\n<\/td>\n<\/tr>\n

b) Parkmetre \u00e7al\u0131\u015ft\u0131r\u0131lan yerlerde beher saat i\u00e7in<\/td>\n\n

2<\/p>\n<\/td>\n

\n

0,70<\/p>\n<\/td>\n

\n

0,60<\/p>\n<\/td>\n

\n

0,50<\/p>\n<\/td>\n

\n

0,50<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00c7- TAT\u0130L G\u00dcNLER\u0130NDE \u00c7ALI\u015eMA RUHSATI HARCI<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
\n

\u0130\u015fyerinin Alan\u0131<\/strong><\/p>\n<\/td>\n

\n

Belediye Grubu \/ Harc\u0131n Tutar\u0131 (TL)<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

2<\/strong><\/p>\n<\/td>\n

\n

3<\/strong><\/p>\n<\/td>\n

\n

4<\/strong><\/p>\n<\/td>\n

\n

5<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Her t\u00fcr i\u015fyeri i\u00e7in y\u0131ll\u0131k olarak<\/p>\n<\/td>\n

25 m2\u00a0<\/sup>ye kadar<\/td>\n\n

65<\/p>\n<\/td>\n

\n

23<\/p>\n<\/td>\n

\n

22<\/p>\n<\/td>\n

\n

21<\/p>\n<\/td>\n

\n

20<\/p>\n<\/td>\n<\/tr>\n

26 m2<\/sup>-100 m2\u00a0<\/sup>aras\u0131<\/td>\n\n

130<\/p>\n<\/td>\n

\n

45<\/p>\n<\/td>\n

\n

40<\/p>\n<\/td>\n

\n

35<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

101 m2<\/sup>-250 m2\u00a0<\/sup>aras\u0131<\/td>\n\n

260<\/p>\n<\/td>\n

\n

80<\/p>\n<\/td>\n

\n

70<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

50<\/p>\n<\/td>\n<\/tr>\n

251 m2<\/sup>-500 m2\u00a0<\/sup>aras\u0131<\/td>\n\n

400<\/p>\n<\/td>\n

\n

135<\/p>\n<\/td>\n

\n

120<\/p>\n<\/td>\n

\n

105<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

501 m2\u00a0<\/sup>den yukar\u0131<\/td>\n\n

600<\/p>\n<\/td>\n

\n

230<\/p>\n<\/td>\n

\n

210<\/p>\n<\/td>\n

\n

190<\/p>\n<\/td>\n

\n

170<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D- \u0130\u015eYER\u0130 A\u00c7MA \u0130ZN\u0130 HARCI<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
\n

\u0130\u015fyerinin Alan\u0131 \u00a0<\/strong><\/p>\n<\/td>\n

\n

Belediye Grubu \/ Harc\u0131n Tutar\u0131 (TL)<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

2<\/strong><\/p>\n<\/td>\n

\n

3<\/strong><\/p>\n<\/td>\n

\n

4<\/strong><\/p>\n<\/td>\n

\n

5<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Her t\u00fcr i\u015fyeri i\u00e7in<\/p>\n<\/td>\n

25 m2\u00a0<\/sup>ye kadar<\/td>\n\n

0,50<\/p>\n<\/td>\n

\n

0,19<\/p>\n<\/td>\n

\n

0,18<\/p>\n<\/td>\n

\n

0,17<\/p>\n<\/td>\n

\n

0,16<\/p>\n<\/td>\n<\/tr>\n

26 m2<\/sup>-100 m2\u00a0<\/sup>aras\u0131<\/td>\n\n

0,70<\/p>\n<\/td>\n

\n

0,27<\/p>\n<\/td>\n

\n

0,25<\/p>\n<\/td>\n

\n

0,24<\/p>\n<\/td>\n

\n

0,23<\/p>\n<\/td>\n<\/tr>\n

101 m2<\/sup>-250 m2\u00a0<\/sup>aras\u0131<\/td>\n\n

0,80<\/p>\n<\/td>\n

\n

0,31<\/p>\n<\/td>\n

\n

0,29<\/p>\n<\/td>\n

\n

0,28<\/p>\n<\/td>\n

\n

0,26<\/p>\n<\/td>\n<\/tr>\n

251 m2<\/sup>-500 m2\u00a0<\/sup>aras\u0131<\/td>\n\n

0,90<\/p>\n<\/td>\n

\n

0,35<\/p>\n<\/td>\n

\n

0,33<\/p>\n<\/td>\n

\n

0,31<\/p>\n<\/td>\n

\n

0,29<\/p>\n<\/td>\n<\/tr>\n

501 m2\u00a0<\/sup>den yukar\u0131<\/td>\n\n

1<\/p>\n<\/td>\n

\n

0,39<\/p>\n<\/td>\n

\n

0,37<\/p>\n<\/td>\n

\n

0,35<\/p>\n<\/td>\n

\n

0,33<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Madde 2-<\/strong>\u00a0(1) Bu Kararnamede yer alan maktu vergi ve har\u00e7 miktarlar\u0131n\u0131n birinci grup belediyelerde; Ankara, \u0130stanbul ve \u0130zmir illerinde bu Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla b\u00fcy\u00fck\u015fehir s\u0131n\u0131rlar\u0131 i\u00e7inde olan belediyeler i\u00e7in tamam\u0131, 12\/11\/2012 tarihli ve 6360 say\u0131l\u0131 Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce b\u00fcy\u00fck\u015fehir belediyesi s\u0131n\u0131rlar\u0131 i\u00e7inde olan belediyeler i\u00e7in %80’i; 6360 say\u0131l\u0131 Kanunla b\u00fcy\u00fck\u015fehir s\u0131n\u0131rlar\u0131na giren belediyeler i\u00e7in %60’\u0131, di\u011fer birinci grup belediyeler i\u00e7in %40’\u0131 uygulan\u0131r. Bu \u015fekilde yap\u0131lan hesaplama sonucu ortaya \u00e7\u0131kan maktu vergi ve har\u00e7 tutarlar\u0131nda virg\u00fclden sonraki iki hane dikkate al\u0131n\u0131r ve asgari kanuni hadden d\u00fc\u015f\u00fck \u00e7\u0131kan tutarlar asgari hadde y\u00fckseltilir.<\/p>\n

Madde 3-<\/strong>\u00a0(1) 21\/10\/2013 tarihli ve 2013\/5585 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Madde 4-<\/strong>\u00a0(1) Bu Karar 19\/5\/2013 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Madde 5-<\/strong>\u00a0(1) Bu Karar h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete,\u00a018 \u015eubat\u00a02014\u00a0\u00a0SALI,\u00a0Say\u0131: 28917, Bakanlar Kurulu Karar\u0131 Karar\u00a0Say\u0131s\u0131 : 2014\/5896 2464 say\u0131l\u0131 Belediye Gelirleri Kanununda yer alan baz\u0131 maktu vergi ve har\u00e7 tarifelerinin belediye gruplar\u0131 itibar\u0131yla tespitine ili\u015fkin ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Maliye Bakanl\u0131\u011f\u0131n\u0131n\u00a05\/2\/2014\u00a0tarihli ve 13844 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, an\u0131lan Kanunun 96\u00a0nc\u0131\u00a0maddesine g\u00f6re, Bakanlar Kurulu\u2019nca 10\/2\/2014 tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. KARAR MADDE 1-\u00a0(1) 26\/5\/1981 tarihli ve 2464 …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[241,659,661,245,660,39,41,30],"class_list":["post-1668","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-241","tag-belediye","tag-eglence","tag-harc","tag-ilan-ve-reklam","tag-isyeri","tag-ruhsat","tag-vergi"],"yoast_head":"\n\u0130lan Ve Reklam Vergisi, E\u011flence Vergisi, \u0130\u015fgal Harc\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/haber\/ilan-ve-reklam-vergisi-eglence-vergisi-isgal-harci\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0130lan Ve Reklam Vergisi, E\u011flence Vergisi, \u0130\u015fgal Harc\u0131\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a018 \u015eubat\u00a02014\u00a0\u00a0SALI,\u00a0Say\u0131: 28917, Bakanlar Kurulu Karar\u0131 Karar\u00a0Say\u0131s\u0131 : 2014\/5896 2464 say\u0131l\u0131 Belediye Gelirleri Kanununda yer alan baz\u0131 maktu vergi ve har\u00e7 tarifelerinin belediye gruplar\u0131 itibar\u0131yla tespitine ili\u015fkin ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Maliye Bakanl\u0131\u011f\u0131n\u0131n\u00a05\/2\/2014\u00a0tarihli ve 13844 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, an\u0131lan Kanunun 96\u00a0nc\u0131\u00a0maddesine g\u00f6re, Bakanlar Kurulu\u2019nca 10\/2\/2014 tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. 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