{"id":2220,"date":"2014-12-30T10:19:56","date_gmt":"2014-12-30T08:19:56","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2220"},"modified":"2014-12-30T10:21:44","modified_gmt":"2014-12-30T08:21:44","slug":"2015-yili-motorlu-tasitlar-vergileri","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/2015-yili-motorlu-tasitlar-vergileri\/","title":{"rendered":"2015 Y\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergileri"},"content":{"rendered":"

Resmi Gazete, 30 Aral\u0131k 2014 SALI, Say\u0131 : 29221, Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

MOTORLU TA\u015eITLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 45)<\/strong><\/p>\n

I – Vergileme \u00d6l\u00e7\u00fc ve Hadleri<\/p>\n

197 say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Kanununun1<\/sup> “Yetki” ba\u015fl\u0131kl\u0131 10 uncu maddesinin;<\/p>\n

\u0130kinci f\u0131kras\u0131nda, “Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan vergi miktarlar\u0131 o y\u0131l i\u00e7in Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca tespit ve ilan olunan yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r.” h\u00fckm\u00fcne,<\/p>\n

D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda ise, “Bu suretle hesaplanan ve \u00f6denmesi gereken vergi miktarlar\u0131nda 1 Yeni T\u00fcrk Liras\u0131n\u0131n alt\u0131ndaki tutarlar dikkate al\u0131nmaz.” h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

2014 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 % 10,11 (on virg\u00fcl on bir) olarak tespit edilmi\u015f ve 441 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi2<\/sup> ile ilan edilmi\u015ftir.<\/p>\n

Buna g\u00f6re, 1\/1\/2015 tarihinden itibaren, motorlu ta\u015f\u0131tlar\u0131n vergilendirilmesine ili\u015fkin, 197 say\u0131l\u0131 Kanunun 5 ve 6nc\u0131 maddelerinde belirtilen (I), (II) ve (IV) say\u0131l\u0131 tarifeler a\u015fa\u011f\u0131daki gibidir.<\/p>\n

Motorlu Ta<\/strong>\u015f\u0131<\/strong>tlar Vergisi Tarifeleri<\/strong><\/p>\n

    \n
  1. (I) Say<\/strong>\u0131<\/strong>l<\/strong>\u0131<\/strong> Motorlu Ta<\/strong>\u015f\u0131<\/strong>tlar Vergisi Tarifesi<\/strong><\/li>\n<\/ol>\n

    Otomobil, kapt\u0131ka\u00e7t\u0131, arazi ta\u015f\u0131tlar\u0131 ve benzerleri ile motosikletler a\u015fa\u011f\u0131daki (I) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilir.<\/p>\n

    1<\/sup> 23\/2\/1963 tarihli ve 11342 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

    2<\/sup> 15\/11\/2014 tarihli ve 29176 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

    (I) Say\u0131l\u0131 Tarife<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    Motor Silindir Hacmi \u00a0(cm\u00b3<\/strong>)<\/td>\nTa\u015f\u0131tlar\u0131n Ya\u015flar\u0131 \u0130le \u00d6denecek Y\u0131ll\u0131k Vergi Tutar\u0131 (TL)<\/td>\n<\/tr>\n
    1 – 3 ya\u015f<\/td>\n4 – 6 ya\u015f<\/td>\n7 – 11 ya\u015f<\/td>\n12 – 15 ya\u015f<\/td>\n16 veyukar\u0131 ya\u015f<\/td>\n<\/tr>\n
    \u00a01-Otomobil, kapt\u0131ka\u00e7t\u0131, arazi ta\u015f\u0131tlar\u0131 ve benzerleri<\/strong><\/td>\n<\/tr>\n
    \u00a01300 cm\u00b3<\/strong> ve a\u015fa\u011f\u0131s\u0131<\/td>\n591,00<\/td>\n412,00<\/td>\n231,00<\/td>\n175,00<\/td>\n63,00<\/td>\n<\/tr>\n
    \u00a01301 – 1600 cm\u00b3<\/strong> e kadar<\/td>\n945,00<\/td>\n709,00<\/td>\n412,00<\/td>\n291,00<\/td>\n112,00<\/td>\n<\/tr>\n
    \u00a01601 – 1800 cm\u00b3<\/strong> e kadar<\/td>\n1.667,00<\/td>\n1.304,00<\/td>\n768,00<\/td>\n469,00<\/td>\n182,00<\/td>\n<\/tr>\n
    \u00a01801 – 2000 cm\u00b3<\/strong> e kadar<\/td>\n2.626,00<\/td>\n2.024,00<\/td>\n1.189,00<\/td>\n709,00<\/td>\n280,00<\/td>\n<\/tr>\n
    \u00a02001 – 2500 cm\u00b3<\/strong> e kadar<\/td>\n3.939,00<\/td>\n2.860,00<\/td>\n1.787,00<\/td>\n1.068,00<\/td>\n423,00<\/td>\n<\/tr>\n
    \u00a02501 – 3000 cm\u00b3<\/strong> e kadar<\/td>\n5.491,00<\/td>\n4.777,00<\/td>\n2.985,00<\/td>\n1.607,00<\/td>\n591,00<\/td>\n<\/tr>\n
    \u00a03001 – 3500 cm\u00b3<\/strong> e kadar<\/td>\n8.362,00<\/td>\n7.524,00<\/td>\n4.533,00<\/td>\n2.263,00<\/td>\n831,00<\/td>\n<\/tr>\n
    \u00a03501 – 4000 cm\u00b3<\/strong> e kadar<\/td>\n13.147,00<\/td>\n11.352,00<\/td>\n6.686,00<\/td>\n2.985,00<\/td>\n1.189,00<\/td>\n<\/tr>\n
    \u00a04001 cm\u00b3<\/strong> ve yukar\u0131s\u0131<\/td>\n21.516,00<\/td>\n16.135,00<\/td>\n9.556,00<\/td>\n4.296,00<\/td>\n1.667,00<\/td>\n<\/tr>\n
    \u00a02-Motosikletler\u00a0<\/strong><\/td>\n<\/tr>\n
    \u00a0\u00a0 100 –\u00a0\u00a0 250 cm\u00b3<\/strong> e kadar<\/td>\n112,00<\/td>\n85,00<\/td>\n63,00<\/td>\n40,00<\/td>\n17,00<\/td>\n<\/tr>\n
    \u00a0\u00a0 251 –\u00a0\u00a0 650 cm\u00b3<\/strong> e kadar<\/td>\n231,00<\/td>\n175,00<\/td>\n112,00<\/td>\n63,00<\/td>\n40,00<\/td>\n<\/tr>\n
    \u00a0\u00a0 651 –\u00a0 1200 cm\u00b3<\/strong> e kadar<\/td>\n591,00<\/td>\n352,00<\/td>\n175,00<\/td>\n112,00<\/td>\n63,00<\/td>\n<\/tr>\n
    \u00a0 1201 cm\u00b3<\/strong> ve yukar\u0131s\u0131<\/td>\n1.429,00<\/td>\n945,00<\/td>\n591,00<\/td>\n469,00<\/td>\n231,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
      \n
    1. (II) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesi<\/strong><\/li>\n<\/ol>\n

      (I) say\u0131l\u0131 tarifede yaz\u0131l\u0131 ta\u015f\u0131tlar d\u0131\u015f\u0131nda kalan motorlu kara ta\u015f\u0131tlar\u0131, a\u015fa\u011f\u0131daki (II) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilir.<\/p>\n

      (II) Say\u0131l\u0131 Tarife<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      Ta\u015f\u0131t Cinsi ve Oturma Yeri \/Azami Toplam A\u011f\u0131rl\u0131k<\/td>\nTa\u015f\u0131tlar\u0131n Ya\u015flar\u0131 ile \u00d6denecek Y\u0131ll\u0131k Vergi Tutar\u0131 (TL)<\/td>\n<\/tr>\n
      1 – 6 ya\u015f<\/td>\n7 – 15 ya\u015f<\/td>\n16 ve yukar\u0131 ya\u015f<\/td>\n<\/tr>\n
      \u00a01) Minib\u00fcs<\/td>\n709,00<\/td>\n469,00<\/td>\n231,00<\/td>\n<\/tr>\n
      \u00a02) Panel van ve motorlu karavanlar (Motor Silindir Hacmi)<\/strong><\/td>\n<\/tr>\n
      \u00a0 1900 cm\u00b3<\/strong> ve a\u015fa\u011f\u0131s\u0131<\/td>\n945,00<\/td>\n591,00<\/td>\n352,00<\/td>\n<\/tr>\n
      \u00a0 1901 cm\u00b3<\/strong> ve yukar\u0131s\u0131<\/td>\n1.429,00<\/td>\n945,00<\/td>\n591,00<\/td>\n<\/tr>\n
      \u00a03) Otob\u00fcs ve benzerleri (Oturma Yeri)<\/strong><\/td>\n<\/tr>\n
      \u00a0 25 ki\u015fiye kadar<\/td>\n1.787,00<\/td>\n1.068,00<\/td>\n469,00<\/td>\n<\/tr>\n
      \u00a0 26 – 35\u00a0 ki\u015fiye kadar<\/td>\n2.143,00<\/td>\n1.787,00<\/td>\n709,00<\/td>\n<\/tr>\n
      \u00a0 36 – 45\u00a0 ki\u015fiye kadar<\/td>\n2.384,00<\/td>\n2.024,00<\/td>\n945,00<\/td>\n<\/tr>\n
      \u00a0 46 ki\u015fi ve yukar\u0131s\u0131<\/td>\n2.860,00<\/td>\n2.384,00<\/td>\n1.429,00<\/td>\n<\/tr>\n
      \u00a04) Kamyonet, kamyon, \u00e7ekici ve benzerleri (Azami Toplam A\u011f\u0131rl\u0131k)<\/strong><\/td>\n<\/tr>\n
      \u00a0\u00a0 1.500 kg’a kadar<\/td>\n637,00<\/td>\n423,00<\/td>\n209,00<\/td>\n<\/tr>\n
      \u00a0\u00a0 1.501 –\u00a0\u00a0 3.500\u00a0 kg’a kadar<\/td>\n1.286,00<\/td>\n746,00<\/td>\n423,00<\/td>\n<\/tr>\n
      \u00a0\u00a0 3.501 –\u00a0\u00a0 5.000\u00a0 kg’a kadar<\/td>\n1.930,00<\/td>\n1.607,00<\/td>\n637,00<\/td>\n<\/tr>\n
      \u00a0\u00a0 5.001 – 10.000\u00a0 kg’a kadar<\/td>\n2.143,00<\/td>\n1.821,00<\/td>\n855,00<\/td>\n<\/tr>\n
      \u00a0\u00a0 10.001 – 20.000\u00a0 kg’a kadar<\/td>\n2.574,00<\/td>\n2.143,00<\/td>\n1.286,00<\/td>\n<\/tr>\n
      \u00a0\u00a0 20.001 kg ve yukar\u0131s\u0131<\/td>\n3.220,00<\/td>\n2.574,00<\/td>\n1.497,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
        \n
      1. (IV) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesi<\/strong><\/li>\n<\/ol>\n

        U\u00e7ak ve helikopterler (T\u00fcrkku\u015fu, T\u00fcrk Hava Kurumuna ait olanlar hari\u00e7) a\u015fa\u011f\u0131daki (IV) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilir.<\/p>\n

        (IV) Say\u0131l\u0131 Tarife<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
        Ta\u015f\u0131t Cinsi ve Azami Kalk\u0131\u015f A\u011f\u0131rl\u0131\u011f\u0131<\/td>\nTa\u015f\u0131tlar\u0131n Ya\u015flar\u0131 \u0130le \u00d6denecek Y\u0131ll\u0131k Vergi Tutar\u0131 (TL)<\/td>\n<\/tr>\n
        1 – 3 ya\u015f<\/td>\n4 – 5 ya\u015f<\/td>\n6 – 10 ya\u015f<\/td>\n11 ve yukar\u0131 ya\u015f<\/td>\n<\/tr>\n
        \u00a0U\u00e7ak ve helikopterler<\/td>\n<\/tr>\n
        \u00a0\u00a0 1.150 kg’a kadar<\/td>\n11.950,00<\/td>\n9.556,00<\/td>\n7.167,00<\/td>\n5.732,00<\/td>\n<\/tr>\n
        \u00a0\u00a0 1.151 –\u00a0\u00a0 1.800 kg’a kadar<\/td>\n17.929,00<\/td>\n14.339,00<\/td>\n10.755,00<\/td>\n8.603,00<\/td>\n<\/tr>\n
        \u00a0\u00a0 1.801 –\u00a0\u00a0 3.000 kg’a kadar<\/td>\n23.907,00<\/td>\n19.125,00<\/td>\n14.339,00<\/td>\n11.473,00<\/td>\n<\/tr>\n
        \u00a0\u00a0 3.001 –\u00a0\u00a0 5.000 kg’a kadar<\/td>\n29.887,00<\/td>\n23.907,00<\/td>\n17.929,00<\/td>\n14.339,00<\/td>\n<\/tr>\n
        \u00a0\u00a0 5.001 – 10.000 kg’a kadar<\/td>\n35.865,00<\/td>\n28.691,00<\/td>\n21.516,00<\/td>\n17.211,00<\/td>\n<\/tr>\n
        \u00a0\u00a0 10.001 – 20.000 kg’a kadar<\/td>\n41.844,00<\/td>\n33.474,00<\/td>\n25.102,00<\/td>\n20.077,00<\/td>\n<\/tr>\n
        \u00a0\u00a0 20.001 kg ve yukar\u0131s\u0131<\/td>\n47.821,00<\/td>\n38.254,00<\/td>\n28.691,00<\/td>\n22.952,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        197 say\u0131l\u0131 Kanunun 6 nc\u0131 maddesinin birinci f\u0131kras\u0131 uyar\u0131nca; Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131taraf\u0131ndan tutulan sivil hava vas\u0131talar\u0131 siciline zirai ila\u00e7lama amac\u0131yla kullan\u0131lmak \u00fczere kay\u0131t ve tescil edilmi\u015f olan u\u00e7aklar i\u00e7in, bu tarifede belirtilen motorlu ta\u015f\u0131tlar vergisi tutarlar\u0131 y\u00fczde 25 oran\u0131nda uygulan\u0131r.<\/p>\n

        Tebli\u011f olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Resmi Gazete, 30 Aral\u0131k 2014 SALI, Say\u0131 : 29221, Maliye Bakanl\u0131\u011f\u0131ndan: MOTORLU TA\u015eITLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 45) I – Vergileme \u00d6l\u00e7\u00fc ve Hadleri 197 say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Kanununun1 “Yetki” ba\u015fl\u0131kl\u0131 10 uncu maddesinin; \u0130kinci f\u0131kras\u0131nda, “Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan vergi miktarlar\u0131 o y\u0131l i\u00e7in Vergi Usul …<\/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":[729,794,795,219,218,163,629,220,173,216],"class_list":["post-2220","post","type-post","status-publish","format-standard","","category-resmi-gazete","category-vergi-2","tag-729","tag-kamyonet","tag-minibus","tag-motorlu","tag-mtv","tag-ne-kadar","tag-otomobil","tag-tasit","tag-tutar","tag-vergisi"],"yoast_head":"\n2015 Y\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergileri<\/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\/2015-yili-motorlu-tasitlar-vergileri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2015 Y\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergileri\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete, 30 Aral\u0131k 2014 SALI, Say\u0131 : 29221, Maliye Bakanl\u0131\u011f\u0131ndan: MOTORLU TA\u015eITLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 45) I – Vergileme \u00d6l\u00e7\u00fc ve Hadleri 197 say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Kanununun1 “Yetki” ba\u015fl\u0131kl\u0131 10 uncu maddesinin; 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