{"id":2218,"date":"2014-12-30T10:14:08","date_gmt":"2014-12-30T08:14:08","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2218"},"modified":"2014-12-30T10:14:08","modified_gmt":"2014-12-30T08:14:08","slug":"2015-yili-ozel-iletisim-vergisi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/2015-yili-ozel-iletisim-vergisi\/","title":{"rendered":"2015 Y\u0131l\u0131 \u00d6zel \u0130leti\u015fim Vergisi"},"content":{"rendered":"<p>Resmi Gazete, 30 Aral\u0131k 2014 SALI, Say\u0131 : 29221, Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n<p class=\"2-OrtaBaslk\"><strong>\u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 11)<\/strong><\/p>\n<p class=\"3-NormalYaz\">\u00d6zel ileti\u015fim vergisi uygulamas\u0131na ili\u015fkin olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klaman\u0131n yap\u0131lmas\u0131na ihtiya\u00e7 duyulmu\u015ftur.<\/p>\n<p class=\"3-NormalYaz\"><span class=\"GramE\">13\/7\/1956<\/span> tarihli ve 6802 say\u0131l\u0131 Gider Vergileri Kanununun<sup>(1)<\/sup> 39 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cMobil telefon aboneli\u011finin ilk tesisinde (i\u015f ve hizmetlerin merkezi bir sunucu taraf\u0131ndan uzaktan izlenmesi ve y\u00fcr\u00fct\u00fclmesine y\u00f6nelik makineler aras\u0131 veri aktar\u0131m\u0131na mahsus olan ve bunlar\u0131n y\u00fcr\u00fct\u00fclmesi i\u00e7in zorunlu olanlar d\u0131\u015f\u0131nda sesli, g\u00f6rsel ileti\u015fim veya genel ama\u00e7l\u0131 internet eri\u015fimi i\u00e7in kullan\u0131lmayan mobil telefon aboneli\u011finin ilk tesisi ile operat\u00f6r de\u011fi\u015fiklikleri hari\u00e7) <span class=\"SpellE\">yirmimilyon<\/span> lira ayr\u0131ca \u00f6zel ileti\u015fim vergisi al\u0131n\u0131r. Bu tutar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak 213 say\u0131l\u0131 Vergi Usul Kanunu<sup>(2)<\/sup> h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Hesaplanan tutar\u0131n y\u00fczde be\u015fini a\u015fmayan kesirler dikkate al\u0131nmaz.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n<p class=\"3-NormalYaz\"><span class=\"GramE\">Bu h\u00fck\u00fcm uyar\u0131nca, mobil telefon aboneli\u011finin ilk tesisinde (i\u015f ve hizmetlerin merkezi bir sunucu taraf\u0131ndan uzaktan izlenmesi ve y\u00fcr\u00fct\u00fclmesine y\u00f6nelik makineler aras\u0131 veri aktar\u0131m\u0131na mahsus olan ve bunlar\u0131n y\u00fcr\u00fct\u00fclmesi i\u00e7in zorunlu olanlar d\u0131\u015f\u0131nda sesli, g\u00f6rsel ileti\u015fim veya genel ama\u00e7l\u0131 internet eri\u015fimi i\u00e7in kullan\u0131lmayan mobil telefon aboneli\u011finin ilk tesisi ile operat\u00f6r de\u011fi\u015fiklikleri hari\u00e7) maktu olarak al\u0131nmas\u0131 h\u00fckme ba\u011flanan vergi tutar\u0131, 10 Seri No.lu\u00d6zel \u0130leti\u015fim Vergisi Genel Tebli\u011fi<sup>(3)<\/sup> ile 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak 2014 y\u0131l\u0131 i\u00e7in 40,00 TL olarak belirlenmi\u015fti.<\/span><\/p>\n<p class=\"3-NormalYaz\"><span class=\"GramE\">15\/11\/2014<\/span> tarihli ve 29176 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 441 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile yeniden de\u011ferleme oran\u0131 2014 y\u0131l\u0131 i\u00e7in % 10,11 olarak tespit edilmi\u015ftir.<\/p>\n<p class=\"3-NormalYaz\">Buna g\u00f6re, s\u00f6z konusu maktu vergi tutar\u0131 <strong><span class=\"GramE\">1\/1\/2015<\/span><\/strong> tarihinden itibaren <strong>44,00 TL<\/strong> olarak uygulanacakt\u0131r.<\/p>\n<p class=\"3-NormalYaz\">Tebli\u011f olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resmi Gazete, 30 Aral\u0131k 2014 SALI, Say\u0131 : 29221, Maliye Bakanl\u0131\u011f\u0131ndan: \u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 11) \u00d6zel ileti\u015fim vergisi uygulamas\u0131na ili\u015fkin olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klaman\u0131n yap\u0131lmas\u0131na ihtiya\u00e7 duyulmu\u015ftur. 13\/7\/1956 tarihli ve 6802 say\u0131l\u0131 Gider Vergileri Kanununun(1) 39 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cMobil telefon aboneli\u011finin ilk tesisinde (i\u015f ve hizmetlerin merkezi bir sunucu taraf\u0131ndan &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28,156],"tags":[729,236,163,91,173,216],"class_list":["post-2218","post","type-post","status-publish","format-standard","","category-resmi-gazete","category-vergi-2","tag-729","tag-iletisim","tag-ne-kadar","tag-ozel","tag-tutar","tag-vergisi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2015 Y\u0131l\u0131 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