{"id":491,"date":"2013-01-02T00:15:12","date_gmt":"2013-01-01T22:15:12","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=491"},"modified":"2013-12-01T11:30:19","modified_gmt":"2013-12-01T09:30:19","slug":"2013-yili-harc-tutarlari-ne-kadar-oldu","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/2013-yili-harc-tutarlari-ne-kadar-oldu\/","title":{"rendered":"2013 Y\u0131l\u0131 Har\u00e7 Tutarlar\u0131"},"content":{"rendered":"

Resmi Gazete,\u00a01 Ocak\u00a02013\u00a0\u00a0SALI,\u00a0Say\u0131 : 28515,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130<\/strong><\/p>\n

(SER\u0130 NO: 69)<\/p>\n

492 say\u0131l\u0131 Har\u00e7lar Kanununun1<\/sup>\u00a05281 say\u0131l\u0131 Kanun2<\/sup>\u00a0ile de\u011fi\u015ftirilen m\u00fckerrer 138 inci maddesinde,<\/p>\n

Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan maktu har\u00e7lar (Maktu ve nisp\u00ee har\u00e7lar\u0131n asgar\u00ee ve azami miktarlar\u0131n\u0131 belirleyen hadler\u00a0dahil), o y\u0131l i\u00e7in tespit ve ilan olunan yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r.<\/p>\n

Bu suretle hesaplanan har\u00e7 tutar\u0131n\u0131n 10 Yeni Kuru\u015fa kadarki kesirleri, nazara al\u0131nmaz.<\/p>\n

\u2026 Bakanlar Kurulu, bu Kanuna ba\u011fl\u0131 tarifelerde yer alan maktu har\u00e7lar\u0131 veya bu har\u00e7lar\u0131n yeniden de\u011ferleme oran\u0131 uygulamak suretiyle belirlenmi\u015f olan tutarlar\u0131 (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler\u00a0dahil) ile nispi har\u00e7lar\u0131, tarifeler yahut tarifelerin ilgili f\u0131kra ve bentleri itibariyle birlikte veya ayr\u0131\u00a0ayr\u0131\u00a0olmak \u00fczere; maktu har\u00e7larda yirmi kat\u0131na, nispi ha\u00e7larda ise bir kat\u0131na kadar art\u0131rmaya, uygulanmakta maktu har\u00e7lar\u0131 yar\u0131s\u0131na, nispi har\u00e7lar\u0131 ise Kanunla belirlenen oranlar\u0131n onda birine kadar indirmeye, bu had ve miktarlar aras\u0131nda yeni had, miktar ve nispetler tespit etmeye yetkilidir.\u201dh\u00fckm\u00fcne\u00a0yer verilmi\u015ftir.<\/p>\n

Bakanl\u0131\u011f\u0131m\u0131zca 2013 y\u0131l\u0131<\/strong> i\u00e7in yeniden de\u011ferleme oran\u0131 % 7,80<\/strong> (yedi virg\u00fcl seksen) olarak tespit edilmi\u015f ve (419) S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi3<\/sup>\u00a0ile ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n

24\/12\/2012 tarihli ve 2012\/4116 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile 1\/1\/2013 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmek \u00fczere, 492 say\u0131l\u0131 Har\u00e7lar Kanununa ba\u011fl\u0131 tarifelerde yer alan ve 2012 y\u0131l\u0131nda uygulanan maktu ve nispi har\u00e7lar ( (4) say\u0131l\u0131 tarifenin \u201cI-Tapu \u0130\u015flemleri\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 20 numaral\u0131 f\u0131kras\u0131nda say\u0131lan tapu i\u015flemleri hari\u00e7 olmak \u00fczere) yeniden de\u011ferleme oran\u0131\u00a0dahil\u00a0olmak \u00fczere (maktu ve nisp\u00ee har\u00e7lar\u0131n asgar\u00ee ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil), %15<\/strong> oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r. Art\u0131r\u0131lan bu tutarlar\u00a01\/1\/2013\u00a0tarihinden itibaren uygulanmak \u00fczere tebli\u011f ekindeki tarifelerde g\u00f6sterilmi\u015ftir.<\/p>\n

Ekli 2, 5 ve 7 say\u0131l\u0131 tarifelerin baz\u0131 pozisyonlar\u0131nda beher r\u00fcsum tonilatosundan gibi birim de\u011fer \u00fczerinden al\u0131nacak maktu har\u00e7 tutarlar\u0131 yer almaktad\u0131r. S\u00f6z\u00fc edilen maktu har\u00e7 tutarlar\u0131n\u0131n, birim de\u011ferler toplam\u0131na tatbiki sonucu bulunacak olan ve asgari ve azami hadler aras\u0131nda kalan harc\u0131n 10 Kuru\u015fa kadarki kesirleri de tahsil edilmeyecektir.<\/p>\n

 <\/p>\n

T\u00fcm Tarifeler i\u00e7in t\u0131klay\u0131n\u0131z<\/strong><\/a><\/p>\n

2013 Tapu ve Kadastro Har\u00e7lar\u0131<\/a><\/p>\n

2013 Trafik Har\u00e7lar\u0131<\/a><\/p>\n

2013 Pasaport ve Vize Har\u00e7lar\u0131<\/a><\/p>\n

2013 Yarg\u0131 Har\u00e7lar\u0131<\/a><\/p>\n

2013 Noter Har\u00e7lar\u0131<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete,\u00a01 Ocak\u00a02013\u00a0\u00a0SALI,\u00a0Say\u0131 : 28515,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 69) 492 say\u0131l\u0131 Har\u00e7lar Kanununun1\u00a05281 say\u0131l\u0131 Kanun2\u00a0ile de\u011fi\u015ftirilen m\u00fckerrer 138 inci maddesinde, Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan maktu har\u00e7lar (Maktu ve nisp\u00ee har\u00e7lar\u0131n asgar\u00ee ve azami miktarlar\u0131n\u0131 belirleyen hadler\u00a0dahil), o y\u0131l i\u00e7in tespit ve ilan olunan 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":[28,156],"tags":[23,245,246,251,250,248,247,249],"class_list":["post-491","post","type-post","status-publish","format-standard","","category-resmi-gazete","category-vergi-2","tag-23","tag-harc","tag-harclari","tag-noter","tag-pasaport","tag-tapu","tag-trafik","tag-yargi"],"yoast_head":"\n2013 Y\u0131l\u0131 Har\u00e7 Tutarlar\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-harc-tutarlari-ne-kadar-oldu\/\" \/>\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 Har\u00e7 Tutarlar\u0131\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a01 Ocak\u00a02013\u00a0\u00a0SALI,\u00a0Say\u0131 : 28515,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: HAR\u00c7LAR KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 69) 492 say\u0131l\u0131 Har\u00e7lar Kanununun1\u00a05281 say\u0131l\u0131 Kanun2\u00a0ile de\u011fi\u015ftirilen m\u00fckerrer 138 inci maddesinde, Her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan maktu har\u00e7lar (Maktu ve nisp\u00ee har\u00e7lar\u0131n asgar\u00ee ve azami miktarlar\u0131n\u0131 belirleyen hadler\u00a0dahil), o y\u0131l i\u00e7in tespit ve ilan olunan yeniden de\u011ferleme …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/haber\/2013-yili-harc-tutarlari-ne-kadar-oldu\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2013-01-01T22:15:12+00:00\" \/>\n<meta property=\"article:modified_time\" 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