{"id":3896,"date":"2022-04-17T03:27:42","date_gmt":"2022-04-17T00:27:42","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/21-12-2021-tarih-ve-31696-sayili-resmi-gazetede-yayimlanan-80-nolu-emlak-vergisi-kanunu-genel-tebligi\/"},"modified":"2022-04-17T03:27:42","modified_gmt":"2022-04-17T00:27:42","slug":"21-12-2021-tarih-ve-31696-sayili-resmi-gazetede-yayimlanan-80-nolu-emlak-vergisi-kanunu-genel-tebligi","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/en\/21-12-2021-tarih-ve-31696-sayili-resmi-gazetede-yayimlanan-80-nolu-emlak-vergisi-kanunu-genel-tebligi\/","title":{"rendered":"21.12.2021 tarih ve 31696 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 80 Nolu Emlak Vergisi Kanunu Genel Tebli\u011fi"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 11.02.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/14<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>Bilindi\u011fi \u00fczere, T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde mesken nitelikli tek ta\u015f\u0131nmaz\u0131 olanlar\u0131n bu ta\u015f\u0131nmaz\u0131 ile birden fazla mesken nitelikli ta\u015f\u0131nmaz\u0131 bulunanlar\u0131n de\u011ferli konut vergisinin konusuna giren en d\u00fc\u015f\u00fck de\u011ferli mesken nitelikli tek ta\u015f\u0131nmaz\u0131 (intifa hakk\u0131na sahip olunmas\u0131 h\u00e2li d\u00e2hil) haricinde kalan meskenleri i\u00e7in de\u011ferli konut vergisi uygulanmaktad\u0131r.<\/p>\n<p>21.12.2021 tarih ve 31696 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 80 No.lu Emlak Vergisi Kanunu Genel Tebli\u011fi ile mesken nitelikli ta\u015f\u0131nmazlara ait bina vergi de\u011ferinin 2022 y\u0131l\u0131nda 6.173.000 TL\u2019s\u0131n\u0131 a\u015fan k\u0131sm\u0131 de\u011ferli konut vergisinin matrah\u0131n\u0131 olu\u015fturmaktad\u0131r ve bu verginin son \u00f6denme zaman\u0131 20 \u015eubat 2022\u2019dir.<\/p>\n<p>Buna g\u00f6re de\u011ferli konut vergisine tabi mesken nitelikli ta\u015f\u0131nmazlardan, de\u011feri:<\/p>\n<ul>\n<li>173.000 TL ile 9.260.000 TL aras\u0131nda olan (bu tutar dahil) konutlar\u0131n 6.173.000 TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in (Binde 3) oran\u0131nda,<\/li>\n<li>347.000 TL\u2019ye kadar olan konutlar\u0131n (bu tutar dahil) 9.260.000 TL\u2019si i\u00e7in 9.261 TL; fazlas\u0131 i\u00e7in (Binde 6) oran\u0131nda,<\/li>\n<li>347.000 TL\u2019den fazla olan konutlar\u0131n 12.347.000 TL\u2019si i\u00e7in 27.783 TL; fazlas\u0131 i\u00e7in (Binde 10) oran\u0131nda,<\/li>\n<\/ul>\n<p>hesaplanan de\u011ferli konut vergisinin \u015eubat ay\u0131n\u0131n 20. g\u00fcn\u00fc sonuna kadar beyan\u0131 gerekli olup, m\u00fckellefiyetin ba\u015flamas\u0131n\u0131 gerektirecek durumun 2021 y\u0131l\u0131nda meydana gelmesi halinde de m\u00fckellefiyet takip eden y\u0131ldan itibaren ba\u015flamakta, de\u011ferli konut vergisi beyannamesinin de 2022 y\u0131l\u0131n\u0131n \u015eubat ay\u0131n\u0131n 20. g\u00fcn\u00fc sonuna kadar verilmesi gerekmektedir.<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Sirk\u00fcler Tarihi\u00a0\u00a0 : 11.02.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/14 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; Bilindi\u011fi \u00fczere, T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde mesken nitelikli tek ta\u015f\u0131nmaz\u0131 olanlar\u0131n bu ta\u015f\u0131nmaz\u0131 ile birden fazla mesken nitelikli ta\u015f\u0131nmaz\u0131 bulunanlar\u0131n de\u011ferli konut vergisinin konusuna giren en d\u00fc\u015f\u00fck de\u011ferli mesken nitelikli tek ta\u015f\u0131nmaz\u0131 (intifa hakk\u0131na sahip olunmas\u0131 h\u00e2li d\u00e2hil) haricinde kalan meskenleri i\u00e7in de\u011ferli konut vergisi&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[92],"tags":[],"class_list":["post-3896","post","type-post","status-publish","format-standard","hentry","category-general","category-92","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3896","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/comments?post=3896"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3896\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media?parent=3896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/categories?post=3896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/tags?post=3896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}