{"id":450,"date":"2012-12-31T21:14:20","date_gmt":"2012-12-31T19:14:20","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=450"},"modified":"2013-12-01T11:31:57","modified_gmt":"2013-12-01T09:31:57","slug":"2013-yili-ozel-iletisim-vergisi-tutari","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/2013-yili-ozel-iletisim-vergisi-tutari\/","title":{"rendered":"2013 Y\u0131l\u0131 \u00d6zel \u0130leti\u015fim Vergisi Tutar\u0131"},"content":{"rendered":"<p>Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n<p><strong>\u00d6ZEL\u00a0\u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130\u00a0GENEL TEBL\u0130\u011e\u0130<\/strong><\/p>\n<p>(SER\u0130\u00a0NO: 9)<\/p>\n<p>\u00d6zel ileti\u015fim vergisi uygulamas\u0131na ili\u015fkin olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klaman\u0131n yap\u0131lmas\u0131na ihtiya\u00e7\u00a0duyulmu\u015ftur.<\/p>\n<p>13\/7\/1956\u00a0tarihli ve 6802 say\u0131l\u0131\u00a0Gider Vergileri Kanununun<sup>1<\/sup>\u00a039 uncu maddesinin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131nda,\u00a0\u201cMobil telefon aboneli\u011finin ilk tesisinde (i\u015f\u00a0ve hizmetlerin merkezi bir sunucu taraf\u0131ndan uzaktan izlenmesi ve y\u00fcr\u00fct\u00fclmesine y\u00f6nelik makineler aras\u0131\u00a0veri 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\u00a0internet eri\u015fimi i\u00e7in kullan\u0131lmayan mobil telefon aboneli\u011finin ilk tesisi ile operat\u00f6r de\u011fi\u015fiklikleri hari\u00e7)\u00a0yirmimilyon\u00a0lira ayr\u0131ca\u00a0\u00f6zel ileti\u015fim vergisi al\u0131n\u0131r. Bu tutar, her y\u0131l bir\u00a0\u00f6nceki y\u0131la ili\u015fkin olarak 213 say\u0131l\u0131\u00a0Vergi Usul Kanunu<sup>2<\/sup>\u00a0h\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\u00a0h\u00fckm\u00fc\u00a0yer almaktad\u0131r.<\/p>\n<p>Bu h\u00fck\u00fcm uyar\u0131nca, mobil telefon aboneli\u011finin ilk tesisinde (i\u015f\u00a0ve hizmetlerin merkezi bir sunucu taraf\u0131ndan uzaktan izlenmesi ve y\u00fcr\u00fct\u00fclmesine y\u00f6nelik makineler aras\u0131\u00a0veri 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\u00a0internet 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\u00a0h\u00fckme ba\u011flanan vergi tutar\u0131\u00a0(yirmimilyonlira), 8 Seri No.lu\u00a0\u00d6zel\u00a0\u0130leti\u015fim Vergisi Genel Tebli\u011fi<sup>3<\/sup>\u00a0ile 213 say\u0131l\u0131\u00a0Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak 2012 y\u0131l\u0131\u00a0i\u00e7in 37,00 TL olarak belirlenmi\u015fti.<\/p>\n<p>10\/11\/2012\u00a0tarihli ve 28463 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan 419 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile <a href=\"http:\/\/www.muhasebedersleri.com\/pratik-bilgiler\/2013-yeniden-degerleme-orani.html\" target=\"_blank\">yeniden de\u011ferleme oran\u0131<\/a>\u00a02012 y\u0131l\u0131\u00a0i\u00e7in %7,80 olarak tespit edilmi\u015ftir.<\/p>\n<p>Buna g\u00f6re, s\u00f6z konusu maktu vergi tutar\u0131\u00a01\/1\/2013\u00a0tarihinde itibaren <strong>39,00 TL<\/strong> olarak uygulanacakt\u0131r.<\/p>\n<p>Tebli\u011f\u00a0olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: \u00d6ZEL\u00a0\u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130\u00a0GENEL TEBL\u0130\u011e\u0130 (SER\u0130\u00a0NO: 9) \u00d6zel ileti\u015fim vergisi uygulamas\u0131na ili\u015fkin olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klaman\u0131n yap\u0131lmas\u0131na ihtiya\u00e7\u00a0duyulmu\u015ftur. 13\/7\/1956\u00a0tarihli ve 6802 say\u0131l\u0131\u00a0Gider Vergileri Kanununun1\u00a039 uncu maddesinin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131nda,\u00a0\u201cMobil telefon aboneli\u011finin ilk tesisinde (i\u015f\u00a0ve hizmetlerin merkezi bir sunucu taraf\u0131ndan uzaktan izlenmesi ve y\u00fcr\u00fct\u00fclmesine y\u00f6nelik makineler aras\u0131\u00a0veri aktar\u0131m\u0131na mahsus olan ve bunlar\u0131n y\u00fcr\u00fct\u00fclmesi i\u00e7in zorunlu &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":[23,236,235,91,173,30],"class_list":["post-450","post","type-post","status-publish","format-standard","","category-resmi-gazete","category-vergi-2","tag-23","tag-iletisim","tag-otv","tag-ozel","tag-tutar","tag-vergi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2013 Y\u0131l\u0131 \u00d6zel \u0130leti\u015fim Vergisi Tutar\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\/2013-yili-ozel-iletisim-vergisi-tutari\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2013 Y\u0131l\u0131 \u00d6zel \u0130leti\u015fim Vergisi Tutar\u0131\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. 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