{"id":2176,"date":"2014-12-05T19:27:51","date_gmt":"2014-12-05T17:27:51","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2176"},"modified":"2014-12-05T19:27:51","modified_gmt":"2014-12-05T17:27:51","slug":"gumruk-yonetmeliginde-yer-alan-tutarlarin-yeniden-belirlenmesi","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/gumruk-yonetmeliginde-yer-alan-tutarlarin-yeniden-belirlenmesi\/","title":{"rendered":"G\u00fcmr\u00fck Y\u00f6netmeli\u011finde Yer Alan Tutarlar\u0131n Yeniden Belirlenmesi"},"content":{"rendered":"

Resmi Gazete, 5 Aral\u0131k 2014 CUMA, Say\u0131 : 29196, G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan:<\/p>\n

G\u00dcMR\u00dcK GENEL TEBL\u0130\u011e\u0130 (G\u00dcMR\u00dcK \u0130\u015eLEMLER\u0130) (SER\u0130 NO: 119)<\/strong><\/p>\n

Ama<\/b>\u00e7<\/b> ve Kapsam<\/b><\/p>\n

MADDE 1 <\/b>\u2013<\/b> (1) Bu Tebli\u011fin ama\u00e7 ve kapsam\u0131, 15\/11\/2014 tarihli ve 29176 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 441) ile 2014 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 % 10,11 (on virg\u00fcl on bir) olarak tespit edilmi\u015f oldu\u011fundan, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 241 inci maddesi, 29\/9\/2009 tarihli ve 2009\/15481 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe konulan 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar\u0131n 122 nci maddesi ve 7\/10\/2009 tarihli ve 27369 M\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 224 \u00fcnc\u00fc, 500 \u00fcnc\u00fc, 519 uncu ve 584 \u00fcnc\u00fc maddelerinde yer alan tutarlar\u0131n yeniden belirlenmesidir.<\/p>\n

4458 Say<\/b>\u0131<\/b>l<\/b>\u0131<\/b> G<\/b>\u00fc<\/b>mr<\/b>\u00fc<\/b>k Kanununda Yer Alan Usuls<\/b>\u00fc<\/b>zl<\/b>\u00fc<\/b>k Cezas<\/b>\u0131<\/b>n<\/b>\u0131<\/b>n Yeniden Belirlenmesi<\/b><\/p>\n

MADDE 2 <\/b>\u2013<\/b> (1) 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 241 inci maddesinin birinci f\u0131kras\u0131nda belirtilen usuls\u00fczl\u00fck cezas\u0131 85,00 TL olarak uygulan\u0131r.<\/p>\n

4458 Say<\/b>\u0131<\/b>l<\/b>\u0131<\/b> G<\/b>\u00fc<\/b>mr<\/b>\u00fc<\/b>k Kanununun Baz<\/b>\u0131<\/b> Maddelerinin Uygulanmas<\/b>\u0131<\/b> Hakk<\/b>\u0131<\/b>nda Kararda Yer Alan\u00a0<\/b>\u00c7<\/b>al<\/b>\u0131\u015f<\/b>ma <\/b>\u00dc<\/b>cretlerinin Yeniden Belirlenmesi<\/b><\/p>\n

MADDE 3 <\/b>\u2013<\/b> (1) 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar\u0131n 122 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen fazla \u00e7al\u0131\u015fma \u00fccreti ihracat i\u00e7in 7,48 TL, di\u011fer i\u015flemler i\u00e7in 17,95 TL, (b) bendinde belirtilen T\u00fcrk plakal\u0131 kamyonlar i\u00e7in fazla \u00e7al\u0131\u015fma \u00fccreti kamyon ba\u015f\u0131na ihracat i\u00e7in 17,95 TL, di\u011fer i\u015flemler i\u00e7in 28,43 TL olarak uygulan\u0131r.<\/p>\n

G<\/b>\u00fc<\/b>mr<\/b>\u00fc<\/b>k Y<\/b>\u00f6<\/b>netmeli<\/b>\u011f<\/b>inde Yer Alan Tutarlar<\/b>\u0131<\/b>n Yeniden Belirlenmesi<\/b><\/p>\n

MADDE 4 <\/b>\u2013<\/b> (1) G\u00fcmr\u00fck Y\u00f6netmeli\u011finin;<\/p>\n

a) 224 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (e) bendinin (1) numaral\u0131 alt bendinde belirtilen tutar 5.721.866,15 TL,<\/p>\n

b) 500 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen tutar 147.000,00 TL, (b) bendinde belirtilen tutar 746.000,00 TL, (c) bendinde belirtilen tutar 746.000,00 TL,<\/p>\n

c) 519 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin (1) numaral\u0131 alt bendinde belirtilen tutar 1.497.169,73 TL, (2) numaral\u0131 alt bendinde belirtilen tutar 524.009,40 TL, (3) numaral\u0131 alt bendinde belirtilen tutar 224.575,46 TL,<\/p>\n

\u00e7) 584 \u00fcnc\u00fc maddesinde belirtilen usuls\u00fczl\u00fck cezas\u0131 85,00 TL<\/p>\n

olarak uygulan\u0131r.<\/p>\n

Y<\/b>\u00fc<\/b>r<\/b>\u00fc<\/b>rl<\/b>\u00fc<\/b>k<\/b><\/p>\n

MADDE 5 <\/b>\u2013<\/b> (1) Bu Tebli\u011f 1\/1\/2015 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y<\/b>\u00fc<\/b>r<\/b>\u00fc<\/b>tme<\/b><\/p>\n

MADDE 6 <\/b>\u2013<\/b> (1) Bu Tebli\u011f h\u00fck\u00fcmlerini G\u00fcmr\u00fck ve Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete, 5 Aral\u0131k 2014 CUMA, Say\u0131 : 29196, G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan: G\u00dcMR\u00dcK GENEL TEBL\u0130\u011e\u0130 (G\u00dcMR\u00dcK \u0130\u015eLEMLER\u0130) (SER\u0130 NO: 119) Ama\u00e7 ve Kapsam MADDE 1 \u2013 (1) Bu Tebli\u011fin ama\u00e7 ve kapsam\u0131, 15\/11\/2014 tarihli ve 29176 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 441) ile 2014 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme …<\/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":[603,783,196,446,177,34,784,555,43],"class_list":["post-2176","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-bedel","tag-calisma-ucreti","tag-ceza","tag-gumruk","tag-tutarlar","tag-ucret","tag-usulsuzluk-cezasi","tag-yeniden","tag-yonetmelik"],"yoast_head":"\nG\u00fcmr\u00fck Y\u00f6netmeli\u011finde Yer Alan Tutarlar\u0131n Yeniden Belirlenmesi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/gumruk-yonetmeliginde-yer-alan-tutarlarin-yeniden-belirlenmesi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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