{"id":476,"date":"2012-12-31T22:42:00","date_gmt":"2012-12-31T20:42:00","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=476"},"modified":"2013-12-01T11:31:17","modified_gmt":"2013-12-01T09:31:17","slug":"2013-cevre-temizlik-vergisi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/","title":{"rendered":"2013 Y\u0131l\u0131 \u00c7evre Temizlik Vergileri"},"content":{"rendered":"

Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0<\/strong>(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

BELED\u0130YE GEL\u0130RLER\u0130\u00a0KANUNU GENEL TEBL\u0130\u011e\u0130<\/strong><\/p>\n

(SER\u0130\u00a0NO: 42)<\/p>\n

2464 say\u0131l\u0131\u00a0Belediye Gelirleri Kanununun\u00a0m\u00fckerrer 44\u00a0\u00fcnc\u00fc\u00a0maddesinde, belediye s\u0131n\u0131rlar\u0131\u00a0ve m\u00fccavir alanlar i\u00e7inde bulunan ve belediyelerin\u00a0\u00e7evre temizlik hizmetlerinden yararlanan konut, i\u015fyeri ve di\u011fer\u00a0\u015fekillerde kullan\u0131lan binalar\u0131n\u00a0\u00e7evre temizlik vergisine tabi oldu\u011fu; konutlara ait\u00a0\u00e7evre temizlik vergisinin, su t\u00fcketim miktar\u0131\u00a0esas al\u0131nmak suretiyle metrek\u00fcp ba\u015f\u0131na b\u00fcy\u00fck \u015fehirlerde 15\u00a0YKr, di\u011fer yerlerde 12\u00a0YKr\u00a0<\/strong>olarak hesaplanaca\u011f\u0131; i\u015fyerleri ve di\u011fer \u015fekilde kullan\u0131lan binalara ait\u00a0\u00e7evre temizlik vergisinin maddede belirtilen tarifeye g\u00f6re al\u0131naca\u011f\u0131\u00a0ve b\u00fcy\u00fck \u015fehirlerde % 25 art\u0131r\u0131ml\u0131\u00a0uygulanaca\u011f\u0131; bu maddede yer alan tutarlar\u0131n her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131laca\u011f\u0131\u00a0ve bu tutarlar\u0131n belirlenmesinde, vergi tutarlar\u0131n\u0131n y\u00fczde be\u015fini a\u015fmayan kesirlerin dikkate al\u0131nmayaca\u011f\u0131\u00a0h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

Bakanl\u0131\u011f\u0131m\u0131zca 2012 y\u0131l\u0131\u00a0i\u00e7in yeniden de\u011ferleme oran\u0131\u00a0% 7,80 (yedi virg\u00fcl seksen) olarak tespit edilmi\u015f\u00a0ve 419 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi\u00a0ile ilan edilmi\u015f\u00a0bulunmaktad\u0131r.<\/p>\n

Buna g\u00f6re;\u00a01\/1\/2013\u00a0tarihinden itibaren konutlar ile i\u015fyerleri ve di\u011fer\u00a0\u015fekilde kullan\u0131lan binalara ait\u00a0\u00e7evre temizlik vergisi a\u015fa\u011f\u0131daki tutarlara g\u00f6re tahsil edilecektir.<\/p>\n

1. Konutlara Ait\u00a0<\/b>\u00c7<\/b>evre Temizlik Vergisi<\/b><\/p>\n

Konutlara ait\u00a0\u00e7evre temizlik vergisi; su t\u00fcketim miktar\u0131\u00a0esas al\u0131nmak suretiyle metrek\u00fcp ba\u015f\u0131na b\u00fcy\u00fck\u015fehir belediyelerinde 24 Kuru\u015f, di\u011fer belediyelerde 19 Kuru\u015f\u00a0olarak hesaplanacakt\u0131r.<\/p>\n

Di\u011fer taraftan, belediyenin\u00a0\u00e7evre temizlik hizmetlerinden yararlanan ancak, su ihtiyac\u0131n\u0131\u00a0belediyece veya b\u00fcy\u00fck\u015fehir belediyelerine ba\u011fl\u0131\u00a0su ve kanalizasyon idarelerince tesis edilmi\u015f\u00a0su\u00a0\u015febekesi haricinden kar\u015f\u0131layan konutlara ili\u015fkin\u00a0\u00e7evre temizlik vergisi, a\u015fa\u011f\u0131da yer alan ilgili tarifelerin yedinci grubunun belediye meclislerince en son intibak ettirilen derecelere ait tutarlar\u00a0\u00fczerinden tahakkuk ettirilecektir.<\/p>\n

2.\u00a0<\/b>\u0130\u015f<\/b>yerleri ve Di<\/b>\u011f<\/b>er\u00a0<\/b>\u015e<\/b>ekilde Kullan<\/b>\u0131<\/b>lan Binalara Ait\u00a0<\/b>\u00c7<\/b>evre Temizlik Vergisi<\/b><\/p>\n

\u0130\u015fyerleri ve di\u011fer\u00a0\u015fekilde kullan\u0131lan binalara ait\u00a0\u00e7evre temizlik vergisi, b\u00fcy\u00fck\u015fehir belediyeleri ve b\u00fcy\u00fck\u015fehir belediyeleri d\u0131\u015f\u0131ndaki belediyelerde a\u015fa\u011f\u0131daki tarifelere g\u00f6re uygulanacakt\u0131r.<\/p>\n

2.1. B<\/b>\u00fc<\/b>y<\/b>\u00fc<\/b>k<\/b>\u015f<\/b>ehir Belediyeleri D<\/b>\u0131\u015f\u0131<\/b>ndaki Belediyelerde Uygulanacak\u00a0<\/b>\u00c7<\/b>evre Temizlik Vergisi<\/b><\/p>\n

B\u00fcy\u00fck\u015fehir belediyeleri d\u0131\u015f\u0131ndaki belediyelerde uygulanacak olan\u00a0\u00e7evre temizlik vergisi tarifesi a\u015fa\u011f\u0131da yer almaktad\u0131r.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n
\n

Bina Gruplar\u0131<\/b><\/p>\n<\/td>\n

\n

Bina Dereceleri ve Y\u0131ll\u0131k Vergi Tutarlar\u0131 (TL)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1. Derece<\/b><\/p>\n<\/td>\n

\n

2. Derece<\/b><\/p>\n<\/td>\n

\n

3. Derece<\/b><\/p>\n<\/td>\n

\n

4. Derece<\/b><\/p>\n<\/td>\n

\n

5. Derece<\/b><\/p>\n<\/td>\n<\/tr>\n

1. Grup<\/td>\n\n

2300<\/p>\n<\/td>\n

\n

1.800<\/p>\n<\/td>\n

\n

1.500<\/p>\n<\/td>\n

\n

1.180<\/p>\n<\/td>\n

\n

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

2. Grup<\/td>\n\n

1.500<\/p>\n<\/td>\n

\n

1.100<\/p>\n<\/td>\n

\n

860<\/p>\n<\/td>\n

\n

700<\/p>\n<\/td>\n

\n

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

3. Grup<\/td>\n\n

970<\/p>\n<\/td>\n

\n

750<\/p>\n<\/td>\n

\n

590<\/p>\n<\/td>\n

\n

470<\/p>\n<\/td>\n

\n

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

4. Grup<\/td>\n\n

470<\/p>\n<\/td>\n

\n

370<\/p>\n<\/td>\n

\n

280<\/p>\n<\/td>\n

\n

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

\n

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

5. Grup<\/td>\n\n

280<\/p>\n<\/td>\n

\n

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

\n

160<\/p>\n<\/td>\n

\n

150<\/p>\n<\/td>\n

\n

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

6. Grup<\/td>\n\n

150<\/p>\n<\/td>\n

\n

118<\/p>\n<\/td>\n

\n

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

\n

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

\n

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

7. Grup<\/td>\n\n

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

\n

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

\n

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

\n

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

\n

19<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

2.2. B<\/b>\u00fc<\/b>y<\/b>\u00fc<\/b>k<\/b>\u015f<\/b>ehir Belediyelerinde Uygulanacak\u00a0<\/b>\u00c7<\/b>evre Temizlik Vergisi<\/b><\/p>\n

2464 say\u0131l\u0131\u00a0Kanunun m\u00fckerrer 44\u00a0\u00fcnc\u00fc\u00a0maddesinin be\u015finci f\u0131kras\u0131na g\u00f6re, b\u00fcy\u00fck\u015fehir belediyelerinde\u00a0\u00e7evre temizlik vergisi, di\u011fer belediyelerde uygulanan\u00a0\u00e7evre temizlik vergisi tutarlar\u0131\u00a0% 25 art\u0131r\u0131larak hesaplanacakt\u0131r. Buna g\u00f6re b\u00fcy\u00fck\u015fehir belediyelerinde uygulanacak olan\u00a0\u00e7evre temizlik vergisi tarifesi a\u015fa\u011f\u0131da yer almaktad\u0131r.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n
\n

Bina Gruplar\u0131<\/b><\/p>\n<\/td>\n

\n

Bina Dereceleri ve Y\u0131ll\u0131k Vergi Tutarlar\u0131 (TL)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1. Derece<\/b><\/p>\n<\/td>\n

\n

2. Derece<\/b><\/p>\n<\/td>\n

\n

3. Derece<\/b><\/p>\n<\/td>\n

\n

4. Derece<\/b><\/p>\n<\/td>\n

\n

5. Derece<\/b><\/p>\n<\/td>\n<\/tr>\n

1. Grup<\/td>\n\n

2.875<\/p>\n<\/td>\n

\n

2.250<\/p>\n<\/td>\n

\n

1.875<\/p>\n<\/td>\n

\n

1.475<\/p>\n<\/td>\n

\n

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

2. Grup<\/td>\n\n

1.875<\/p>\n<\/td>\n

\n

1.375<\/p>\n<\/td>\n

\n

1.075<\/p>\n<\/td>\n

\n

875<\/p>\n<\/td>\n

\n

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

3. Grup<\/td>\n\n

1.212<\/p>\n<\/td>\n

\n

937<\/p>\n<\/td>\n

\n

737<\/p>\n<\/td>\n

\n

587<\/p>\n<\/td>\n

\n

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

4. Grup<\/td>\n\n

587<\/p>\n<\/td>\n

\n

462<\/p>\n<\/td>\n

\n

350<\/p>\n<\/td>\n

\n

287<\/p>\n<\/td>\n

\n

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

5. Grup<\/td>\n\n

350<\/p>\n<\/td>\n

\n

287<\/p>\n<\/td>\n

\n

200<\/p>\n<\/td>\n

\n

187<\/p>\n<\/td>\n

\n

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

6. Grup<\/td>\n\n

187<\/p>\n<\/td>\n

\n

147<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

87<\/p>\n<\/td>\n

\n

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

7. Grup<\/td>\n\n

62<\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

23<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

3.\u00a0<\/b>\u0130<\/b>ndirimli\u00a0<\/b>\u00c7<\/b>evre Temizlik Vergisi Uygulamas<\/b>\u0131<\/b><\/p>\n

2464 say\u0131l\u0131\u00a0Kanunun m\u00fckerrer 44\u00a0\u00fcnc\u00fc\u00a0maddesinin\u00a0onikinci\u00a0f\u0131kras\u0131nda,\u00a0\u201cBakanlar Kurulu; be\u015finci f\u0131kradaki tarifede yer alan bina gruplar\u0131n\u0131\u00a0belirlemeye ve bu maddenin d\u00f6rd\u00fcnc\u00fc\u00a0ve be\u015finci f\u0131kralar\u0131nda yer alan tutarlar\u0131\u00a0y\u00f6reler, belediyelerin n\u00fcfuslar\u0131\u00a0ve bina gruplar\u0131\u00a0itibar\u0131yla ayr\u0131\u00a0ayr\u0131\u00a0d\u00f6rtte birine kadar indirmeye veya yar\u0131s\u0131na kadar art\u0131rmaya yetkilidir.\u201d\u00a0h\u00fckm\u00fc\u00a0yer almaktad\u0131r.<\/p>\n

Bu h\u00fckm\u00fcn verdi\u011fi yetkiye dayan\u0131larak yay\u0131mlanan 2005\/9817 say\u0131l\u0131\u00a0Bakanlar Kurulu Karar\u0131n\u0131n\u00a07\u00a0ncimaddesine g\u00f6re; konut, i\u015fyeri ve di\u011fer\u00a0\u015fekilde kullan\u0131lan binalar i\u00e7in belirtilen tutarlar, b\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131i\u00e7inde bulunanlar hari\u00e7\u00a0olmak\u00a0\u00fczere kalk\u0131nmada\u00a0\u00f6ncelikli y\u00f6relerdeki belediyeler ile n\u00fcfusu 5000\u2019den az olan belediyelerde % 50 indirimli olarak uygulanacakt\u0131r.<\/p>\n

Buna g\u00f6re, kalk\u0131nmada\u00a0\u00f6ncelikli y\u00f6relerdeki belediyeler ile n\u00fcfusu 5000’den az olan belediyelerde bulunan konutlara ait\u00a0\u00e7evre temizlik vergisi su t\u00fcketim miktar\u0131\u00a0esas al\u0131nmak suretiyle metrek\u00fcp ba\u015f\u0131na 9 Kuru\u015f\u00a0olarak hesaplanacak; i\u015fyeri ve di\u011fer\u00a0\u015fekillerde kullan\u0131lan binalara ait\u00a0\u00e7evre temizlik vergisi tutarlar\u0131\u00a0ise a\u015fa\u011f\u0131daki tarifeye g\u00f6re hesaplanacakt\u0131r.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n
\n

Bina Gruplar\u0131<\/b><\/p>\n<\/td>\n

\n

Bina Dereceleri ve Y\u0131ll\u0131k Vergi Tutarlar\u0131 (TL)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1. Derece<\/b><\/p>\n<\/td>\n

\n

2. Derece<\/b><\/p>\n<\/td>\n

\n

3. Derece<\/b><\/p>\n<\/td>\n

\n

4. Derece<\/b><\/p>\n<\/td>\n

\n

5. Derece<\/b><\/p>\n<\/td>\n<\/tr>\n

1. Grup<\/td>\n\n

1.150<\/p>\n<\/td>\n

\n

900<\/p>\n<\/td>\n

\n

750<\/p>\n<\/td>\n

\n

590<\/p>\n<\/td>\n

\n

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

2. Grup<\/td>\n\n

750<\/p>\n<\/td>\n

\n

550<\/p>\n<\/td>\n

\n

430<\/p>\n<\/td>\n

\n

350<\/p>\n<\/td>\n

\n

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

3. Grup<\/td>\n\n

485<\/p>\n<\/td>\n

\n

375<\/p>\n<\/td>\n

\n

295<\/p>\n<\/td>\n

\n

235<\/p>\n<\/td>\n

\n

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

4. Grup<\/td>\n\n

235<\/p>\n<\/td>\n

\n

185<\/p>\n<\/td>\n

\n

140<\/p>\n<\/td>\n

\n

115<\/p>\n<\/td>\n

\n

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

5. Grup<\/td>\n\n

140<\/p>\n<\/td>\n

\n

115<\/p>\n<\/td>\n

\n

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

\n

75<\/p>\n<\/td>\n

\n

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

6. Grup<\/td>\n\n

75<\/p>\n<\/td>\n

\n

59<\/p>\n<\/td>\n

\n

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

\n

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

\n

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

7. Grup<\/td>\n\n

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

\n

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

\n

14<\/p>\n<\/td>\n

\n

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

\n

9<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: BELED\u0130YE GEL\u0130RLER\u0130\u00a0KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130\u00a0NO: 42) 2464 say\u0131l\u0131\u00a0Belediye Gelirleri Kanununun\u00a0m\u00fckerrer 44\u00a0\u00fcnc\u00fc\u00a0maddesinde, belediye s\u0131n\u0131rlar\u0131\u00a0ve m\u00fccavir alanlar i\u00e7inde bulunan ve belediyelerin\u00a0\u00e7evre temizlik hizmetlerinden yararlanan konut, i\u015fyeri ve di\u011fer\u00a0\u015fekillerde kullan\u0131lan binalar\u0131n\u00a0\u00e7evre temizlik vergisine tabi oldu\u011fu; konutlara ait\u00a0\u00e7evre temizlik vergisinin, su t\u00fcketim miktar\u0131\u00a0esas al\u0131nmak suretiyle metrek\u00fcp ba\u015f\u0131na b\u00fcy\u00fck \u015fehirlerde 15\u00a0YKr, di\u011fer yerlerde …<\/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":[241,243,239,39,242,240,30],"class_list":["post-476","post","type-post","status-publish","format-standard","","category-resmi-gazete","category-vergi-2","tag-241","tag-bina","tag-cevre","tag-isyeri","tag-konut","tag-temizlik","tag-vergi"],"yoast_head":"\n2013 Y\u0131l\u0131 \u00c7evre Temizlik 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\/2013-cevre-temizlik-vergisi\/\" \/>\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 \u00c7evre Temizlik Vergileri\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: BELED\u0130YE GEL\u0130RLER\u0130\u00a0KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130\u00a0NO: 42) 2464 say\u0131l\u0131\u00a0Belediye Gelirleri Kanununun\u00a0m\u00fckerrer 44\u00a0\u00fcnc\u00fc\u00a0maddesinde, belediye s\u0131n\u0131rlar\u0131\u00a0ve m\u00fccavir alanlar i\u00e7inde bulunan ve belediyelerin\u00a0\u00e7evre temizlik hizmetlerinden yararlanan konut, i\u015fyeri ve di\u011fer\u00a0\u015fekillerde kullan\u0131lan binalar\u0131n\u00a0\u00e7evre temizlik vergisine tabi oldu\u011fu; konutlara ait\u00a0\u00e7evre temizlik vergisinin, su t\u00fcketim miktar\u0131\u00a0esas al\u0131nmak suretiyle metrek\u00fcp ba\u015f\u0131na b\u00fcy\u00fck \u015fehirlerde 15\u00a0YKr, di\u011fer yerlerde …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2012-12-31T20:42:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2013-12-01T09:31:17+00:00\" \/>\n<meta name=\"author\" content=\"hkn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"hkn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/\",\"url\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/\",\"name\":\"2013 Y\u0131l\u0131 \u00c7evre Temizlik Vergileri\",\"isPartOf\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"datePublished\":\"2012-12-31T20:42:00+00:00\",\"dateModified\":\"2013-12-01T09:31:17+00:00\",\"author\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"http:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2013 Y\u0131l\u0131 \u00c7evre Temizlik Vergileri\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"hkn\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"2013 Y\u0131l\u0131 \u00c7evre Temizlik Vergileri","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/","og_locale":"tr_TR","og_type":"article","og_title":"2013 Y\u0131l\u0131 \u00c7evre Temizlik Vergileri","og_description":"Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: BELED\u0130YE GEL\u0130RLER\u0130\u00a0KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130\u00a0NO: 42) 2464 say\u0131l\u0131\u00a0Belediye Gelirleri Kanununun\u00a0m\u00fckerrer 44\u00a0\u00fcnc\u00fc\u00a0maddesinde, belediye s\u0131n\u0131rlar\u0131\u00a0ve m\u00fccavir alanlar i\u00e7inde bulunan ve belediyelerin\u00a0\u00e7evre temizlik hizmetlerinden yararlanan konut, i\u015fyeri ve di\u011fer\u00a0\u015fekillerde kullan\u0131lan binalar\u0131n\u00a0\u00e7evre temizlik vergisine tabi oldu\u011fu; konutlara ait\u00a0\u00e7evre temizlik vergisinin, su t\u00fcketim miktar\u0131\u00a0esas al\u0131nmak suretiyle metrek\u00fcp ba\u015f\u0131na b\u00fcy\u00fck \u015fehirlerde 15\u00a0YKr, di\u011fer yerlerde …","og_url":"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/","og_site_name":"Haberler","article_published_time":"2012-12-31T20:42:00+00:00","article_modified_time":"2013-12-01T09:31:17+00:00","author":"hkn","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"hkn","Tahmini okuma s\u00fcresi":"4 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/","url":"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/","name":"2013 Y\u0131l\u0131 \u00c7evre Temizlik Vergileri","isPartOf":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website"},"datePublished":"2012-12-31T20:42:00+00:00","dateModified":"2013-12-01T09:31:17+00:00","author":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137"},"breadcrumb":{"@id":"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.muhasebedersleri.com\/haber\/2013-cevre-temizlik-vergisi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"http:\/\/www.muhasebedersleri.com\/haber\/"},{"@type":"ListItem","position":2,"name":"2013 Y\u0131l\u0131 \u00c7evre Temizlik Vergileri"}]},{"@type":"WebSite","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website","url":"http:\/\/www.muhasebedersleri.com\/haber\/","name":"Haberler","description":"Muhasebe haber","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137","name":"hkn","image":{"@type":"ImageObject","inLanguage":"tr","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","caption":"hkn"},"url":"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/"}]}},"views":8132,"_links":{"self":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/comments?post=476"}],"version-history":[{"count":6,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/476\/revisions"}],"predecessor-version":[{"id":1398,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/476\/revisions\/1398"}],"wp:attachment":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/media?parent=476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/categories?post=476"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/tags?post=476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}