Resmi Gazete,\u00a08 Nisan\u00a02014\u00a0\u00a0SALI,\u00a0Say\u0131 : 28966,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
MOTORLU TA\u015eITLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130\u00a0(SER\u0130 NO: 44)<\/strong><\/p>\n 18\/2\/2009\u00a0tarihli ve 5838 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun1<\/sup>\u00a0Ge\u00e7ici 2\u00a0ncimaddesinin uygulanmas\u0131na ili\u015fkin usul ve esaslar 362<\/sup>\u00a0ve 413<\/sup>\u00a0Seri No.lu Motorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011flerinde a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n 6447 say\u0131l\u0131 Kanunla4<\/sup>\u00a0de\u011fi\u015fik\u00a012\/11\/2012\u00a0tarihli ve 6360 say\u0131l\u0131 On D\u00f6rt \u0130lde B\u00fcy\u00fck\u015fehir Belediyesi ve Yirmi Yedi \u0130l\u00e7e Kurulmas\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun5<\/sup>\u00a01 inci maddesinin be\u015finci f\u0131kras\u0131 ile Ayd\u0131n, Bal\u0131kesir, Denizli, Hatay, Malatya, Manisa, Kahramanmara\u015f, Mardin, Mu\u011fla, Ordu, Tekirda\u011f, Trabzon, \u015eanl\u0131urfa, Van, Adana, Ankara, Antalya, Bursa, Diyarbak\u0131r, Eski\u015fehir, Erzurum, Gaziantep, \u0130zmir, Kayseri, Konya, Mersin, Sakarya, Samsun, \u0130stanbul ve Kocaeli \u0130l \u00d6zel \u0130darelerinin t\u00fczel ki\u015fili\u011fi 30\/3\/2014 tarihi itibar\u0131yla kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n Bu kapsamda, t\u00fczel ki\u015fili\u011fi kald\u0131r\u0131lan il \u00f6zel idarelerinin bulundu\u011fu illerde, model y\u0131l\u0131 1990 ve daha eski olan ta\u015f\u0131tlar\u0131n 5838 say\u0131l\u0131 Kanunun Ge\u00e7ici 2\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda teslimi bu Tebli\u011fin konusunu olu\u015fturmaktad\u0131r.<\/p>\n 1. Yasal D\u00fczenleme<\/b><\/p>\n 6360 say\u0131l\u0131 Kanunun 3 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda, mevzuatla il \u00f6zel idarelerine yap\u0131lan at\u0131flar bu Kanun kapsam\u0131nda t\u00fczel ki\u015fili\u011fi kald\u0131r\u0131lan il \u00f6zel idareleri i\u00e7in ilgisine g\u00f6re bakanl\u0131klara, bakanl\u0131klar\u0131n ba\u011fl\u0131 veya ilgili kurulu\u015flar\u0131 ile bunlar\u0131n ta\u015fra te\u015fkilat\u0131na, Hazineye, valiliklere, b\u00fcy\u00fck\u015fehir belediyelerine ve ba\u011fl\u0131 kurulu\u015flar\u0131na veya il\u00e7e belediyelerine yap\u0131lm\u0131\u015f say\u0131laca\u011f\u0131, t\u00fczel ki\u015fili\u011fi kald\u0131r\u0131lan il \u00f6zel idarelerine\u00a022\/2\/2005\u00a0tarihli ve 5302 say\u0131l\u0131 \u0130l \u00d6zel \u0130daresi Kanunu6<\/sup>\u00a0ve di\u011fer mevzuatla verilmi\u015f olan yetki, g\u00f6rev ve sorumluluklar\u0131n ilgisine g\u00f6re bu kurum ve kurulu\u015flar taraf\u0131ndan kullan\u0131laca\u011f\u0131 ve yerine getirilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n 2. B\u00fcy\u00fck\u015fehir Belediyelerinin Bulundu\u011fu \u0130llerde Model Y\u0131l\u0131 1990 ve Daha Eski Olan Ta\u015f\u0131tlara \u0130li\u015fkin Yap\u0131lacak \u0130\u015flemler<\/b><\/p>\n \u0130lgili trafik sicilinde adlar\u0131na model y\u0131l\u0131 1990 ve daha eski ta\u015f\u0131t kay\u0131t ve tescilli bulunan ger\u00e7ek ve t\u00fczel ki\u015filerin, 36 Seri No.lu Motorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011finde yap\u0131lan a\u00e7\u0131klamalar do\u011frultusunda, ta\u015f\u0131tlar\u0131n\u0131 en ge\u00e731\/12\/2014\u00a0tarihine kadar b\u00fcy\u00fck\u015fehir belediyelerinden herhangi birine teslim ederek, Karayollar\u0131 Trafik Y\u00f6netmeli\u011fi7<\/sup>h\u00fck\u00fcmlerine uygun olarak ta\u015f\u0131tlar\u0131n\u0131 hurdaya \u00e7\u0131karmak suretiyle kay\u0131t ve tescillerini sildirmeleri halinde, tescil kay\u0131tlar\u0131 silinen ta\u015f\u0131tlar\u0131na ili\u015fkin olarak 31\/12\/2014 tarihine kadar tahakkuk etmi\u015f ve \u00f6denmemi\u015f olan motorlu ta\u015f\u0131tlar vergisi ile gecikme zamm\u0131, gecikme faizi, vergi cezalar\u0131 ve 28\/2\/2009 tarihine kadar tescil plakas\u0131na kesilen idari para cezalar\u0131 terkin edilir.<\/p>\n 36 Seri No.lu Motorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011finde il \u00f6zel idareleri i\u00e7in yap\u0131lan at\u0131flar, t\u00fczel ki\u015fili\u011fi kald\u0131r\u0131lan il \u00f6zel idarelerinin bulundu\u011fu illerdeki b\u00fcy\u00fck\u015fehir belediyelerine de yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n Bu kapsamda, ilgili b\u00fcy\u00fck\u015fehir belediyeleri il \u00f6zel idarelerinin sahip olduklar\u0131 haklara ve tabi olduklar\u0131 y\u00fck\u00fcml\u00fcl\u00fcklere sahiptir.<\/p>\n 3. Di\u011fer Hususlar<\/b><\/p>\n Bu Tebli\u011f ile 36 Seri No.lu Motorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011fin ekinde yer alan EK:1, EK:4, EK:5, EK:6 ve EK:8 ekteki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n Tebli\u011f olunur.<\/p>\n","protected":false},"excerpt":{"rendered":" Resmi Gazete,\u00a08 Nisan\u00a02014\u00a0\u00a0SALI,\u00a0Say\u0131 : 28966,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: MOTORLU TA\u015eITLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130\u00a0(SER\u0130 NO: 44) 18\/2\/2009\u00a0tarihli ve 5838 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun1\u00a0Ge\u00e7ici 2\u00a0ncimaddesinin uygulanmas\u0131na ili\u015fkin usul ve esaslar 362\u00a0ve 413\u00a0Seri No.lu Motorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011flerinde a\u00e7\u0131klanm\u0131\u015ft\u0131r. 6447 say\u0131l\u0131 Kanunla4\u00a0de\u011fi\u015fik\u00a012\/11\/2012\u00a0tarihli ve 6360 say\u0131l\u0131 On D\u00f6rt \u0130lde B\u00fcy\u00fck\u015fehir Belediyesi ve Yirmi Yedi \u0130l\u00e7e Kurulmas\u0131 ile …<\/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":[675,676,677,218,220,66],"class_list":["post-1744","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-675","tag-eski","tag-model","tag-mtv","tag-tasit","tag-teblig"],"yoast_head":"\n