{"id":12145,"date":"2017-03-15T10:13:51","date_gmt":"2017-03-15T07:13:51","guid":{"rendered":"http:\/\/emlaktuel.com\/?p=12145"},"modified":"2018-07-05T16:10:31","modified_gmt":"2018-07-05T13:10:31","slug":"buyuk-mujde-geldi","status":"publish","type":"post","link":"https:\/\/emlaktuel.com\/?p=12145","title":{"rendered":"B\u00fcy\u00fck m\u00fcjde geldi!"},"content":{"rendered":"
<\/div>\n

\"tapuharc\u0131\"<\/h4>\n

Konut al\u0131m sat\u0131m\u0131nda tapu har\u00e7lar\u0131 binde 20’den binde 15’e indirildi. VeA ar\u0131ca damga vergisi oran\u0131 da s\u0131f\u0131rland\u0131.<\/h3>\n

488 Say\u0131l\u0131 Damga Vergisi Kanununa Ekli (1) Say\u0131l\u0131 Tabloda Yer Alan Baz\u0131 Ka\u011f\u0131tlara \u0130li\u015fkin Damga Vergisi Oranlar\u0131 ve 492 Say\u0131l\u0131 Har\u00e7lar Kanununa Ba\u011fl\u0131 (4) Say\u0131l\u0131 Tarifede Yer Alan Baz\u0131 \u0130\u015flemler \u00dczerinden Al\u0131nan Har\u00e7lar ile Kaynak Kullan\u0131m\u0131n\u0131 Destekleme Fonu Kesintisi Hakk\u0131nda Karar bug\u00fcnk\u00fc Resmi Gazete’de yay\u0131mland\u0131.<\/h4>\n

BAKAN \u00d6ZHASEK\u0130 A\u00c7IKLAMA YAPMI\u015eTI<\/h4>\n

Bir \u00f6nceki g\u00fcn \u00c7evre ve \u015eehircilik Bakan\u0131 Mehmet \u00d6zhaseki konuyla ilgili yapm\u0131\u015f oldu\u011fu a\u00e7\u0131klamada; ‘(Tapu har\u00e7lar\u0131<\/a>) \u00d6n\u00fcm\u00fczdeki g\u00fcnlerde Maliye Bakan\u0131m\u0131z\u0131n bu konuda birtak\u0131m m\u00fcjdeleri olacak.’ ifadesinde bulunmu\u015ftu.<\/h4>\n

EMLAK SEKT\u00d6R\u00dc \u0130\u00c7\u0130N \u00c7OK \u00d6NEML\u0130<\/h4>\n

Tapu harc\u0131nda yap\u0131lan indirimin sekt\u00f6r a\u00e7\u0131s\u0131ndan \u00e7ok \u00f6nemli oldu\u011funa vurgu yapan KONUTDER Ba\u015fkan\u0131 \u00d6mer Faruk \u00c7elik \u201cBu y\u0131l\u0131n ba\u015f\u0131ndan itibaren, gerek h\u00fck\u00fcmet, gerek Maliye Bakanl\u0131\u011f\u0131, sekt\u00f6r\u00fcn hassas noktalar\u0131nda, \u00e7\u00f6z\u00fcm arad\u0131\u011f\u0131 her noktada ad\u0131m att\u0131 ve tedbir ald\u0131. Sekt\u00f6r bu y\u0131la umutsuz ve mutsuz girmi\u015fti. Ancak, damga vergisi<\/a>, gerek KDV \u00e7\u00f6z\u00fcmleri ile gerek bug\u00fcn a\u00e7\u0131klanan tapu harc\u0131nda indirim, ki bu tapu harc\u0131 meselesi \u00e7ok \u00f6nemlidir, yap\u0131lan indirim sekt\u00f6r\u00fcn moral ve motivasyonunu artt\u0131rd\u0131. Ki bu tedbirler, do\u011frudan al\u0131c\u0131y\u0131 ilgilendiriyor. Konut al\u0131c\u0131s\u0131n\u0131n cebinde daha az para \u00e7\u0131kmas\u0131na yol a\u00e7\u0131yor. Bu d\u00fczenlemeler sekt\u00f6r\u00fcn moral ve motivasyonunu artt\u0131r\u0131yor\u201d dedi.KONUTDER Ba\u015fkan\u0131 \u00c7elik, yap\u0131lan d\u00fczenlemeler sonras\u0131 sekt\u00f6r\u00fcn bu y\u0131l y\u00fczde 3-4 daha fazla b\u00fcy\u00fcme kat edece\u011fini bu durumun da T\u00fcrkiye’nin genel b\u00fcy\u00fcme oran\u0131na y\u00fczde 1’lik ek katk\u0131 yapaca\u011f\u0131na vurgu yapt\u0131.<\/h4>\n

TAPU HARCI NASIL HESAPLANIR?<\/h4>\n

Gayrimenkul al\u0131m \u2013 sat\u0131m\u0131 yapacaklar\u0131 yak\u0131ndan ilgilendiren konular aras\u0131nda olan tapu harc\u0131, 2012 y\u0131l\u0131 mevzuatlar\u0131na g\u00f6re bir gayrimenkulun al\u0131m sat\u0131m\u0131nda s\u00f6z konusu gayrimenkulun bedeli \u00fczerinden binde 33 oran\u0131nda al\u0131n\u0131yordu. Gayrimenkulun sat\u0131\u015f bedelinin binde 16.5’ini al\u0131c\u0131, binde 16.5’lik k\u0131sm\u0131n\u0131 ise sat\u0131c\u0131 \u00f6d\u00fcyordu.2017-2018 y\u0131l\u0131 i\u00e7in ise s\u00f6z konusu mevzuatta de\u011fi\u015fiklik yap\u0131ld\u0131. Yeni mevzuata g\u00f6re, gayrimenkul alacak veya tam tersi satacaksan\u0131z, ger\u00e7ek sat\u0131\u015f bedeli \u00fczerinden binde 20’\u015fer(y\u00fczde 2) oran\u0131nda ayr\u0131 ayr\u0131 tapu harc\u0131 \u00f6deyeceksiniz. Ancak bug\u00fcn gelen bilgiye g\u00f6re tapu harc\u0131 binde 15’e indirildi. Bu indirim 30 Eyl\u00fcl tarihine kadar ge\u00e7erli olacak.<\/h4>\n

SON TAR\u0130H 30 EYL\u00dcL<\/h4>\n

S\u00f6z konusu indirim uygulamas\u0131 30 Eyl\u00fcl 2017 de dahil bu tarihe kadar uygulanacak.<\/h4>\n

TAPU HARCI HESAPLAMA<\/h4>\n

\u0130ndirimden \u00f6nce binde 20 olan tapu harc\u0131 200 bin TL’lik bir dairede 4 bin TL’ye denk geliyordu. \u015eimdi ise binde 15’lik oranla hesaplarsak 1.000 TL daha ucuza yani 3 bin TL’ye denk geliyor. Bu rakam al\u0131c\u0131 ve sat\u0131c\u0131 taraf\u0131ndan ayr\u0131 ayr\u0131 \u00f6deniyor.<\/h4>\n

NASIL TAHS\u0130L ED\u0130L\u0130YOR?<\/h4>\n

Tapu har\u00e7lar\u0131<\/a>, sat\u0131\u015f i\u015fleminin yap\u0131ld\u0131\u011f\u0131 yerin vergi dairesine \u00f6deniyor. Maliye Bakanl\u0131\u011f\u0131nca yetki verilen kurulu\u015flar taraf\u0131ndan da bu har\u00e7 tahsil olunabiliyor.Ayr\u0131ca tapu m\u00fcd\u00fcrl\u00fcklerinde e-tahsilat uygulamas\u0131na ge\u00e7ilmi\u015f olup; Bu uygulama ile tapu har\u00e7lar\u0131n\u0131n farkl\u0131 \u015fehirdeki \u015fubelerde d\u00e2hil olmak \u00fczere banka \u015fubeleri, ATM’ler ve G\u00f6r\u00fcnt\u00fcl\u00fc \u0130\u015flem Merkezlerinden tahakkuk, tahsil ve kontrol\u00fc elektronik ortamda ger\u00e7ekle\u015ftirilebiliyor.<\/h4>\n

YURTDI\u015eINDAN SA\u011eLANAN KRED\u0130DE KKDF SIFIRLANDI<\/h4>\n

Bakanlar Kurulu, banka ve finansman \u015firketleri d\u0131\u015f\u0131nda yurtd\u0131\u015f\u0131ndan sa\u011flanan kredilerde Kaynak Kullan\u0131m\u0131n\u0131 Destekleme Fonu (KKDF) kesintisini de, vadesi bir y\u0131la kadar olanlarda y\u00fczde 1 olarak belirlerken bir y\u0131ldan uzun vadeli kredilerde s\u0131f\u0131rlad\u0131.<\/h4>\n

DAMGA VERG\u0130S\u0130NE DE D\u00dcZENLEME<\/h4>\n

Karar\u0131n damga vergisi ile ilgili d\u00fczenlemesiyle de y\u00fczde 0.94 olarak uygulanan kat kar\u015f\u0131l\u0131\u011f\u0131 veya has\u0131lat payla\u015f\u0131m\u0131 in\u015faat s\u00f6zle\u015fmeleri, yap\u0131 m\u00fcteahhitleri ile alt y\u00fckleniciler aras\u0131nda d\u00fczenlenen in\u015faat taahh\u00fct s\u00f6zle\u015fmeleri ile dan\u0131\u015fmanl\u0131k hizmet s\u00f6zle\u015fmeleri ve yap\u0131 denetimi hizmet s\u00f6zle\u015fmelerinden al\u0131nan damga vergisi<\/a> oran\u0131 s\u0131f\u0131rland\u0131.<\/h4>\n","protected":false},"excerpt":{"rendered":"

Konut al\u0131m sat\u0131m\u0131nda tapu har\u00e7lar\u0131 binde 20’den binde 15’e indirildi. VeA ar\u0131ca damga vergisi oran\u0131 da s\u0131f\u0131rland\u0131. 488 Say\u0131l\u0131 Damga Vergisi Kanununa Ekli (1) Say\u0131l\u0131 Tabloda Yer Alan Baz\u0131 Ka\u011f\u0131tlara \u0130li\u015fkin Damga Vergisi Oranlar\u0131 ve 492 Say\u0131l\u0131 Har\u00e7lar Kanununa Ba\u011fl\u0131 (4) Say\u0131l\u0131 Tarifede Yer Alan Baz\u0131 \u0130\u015flemler \u00dczerinden Al\u0131nan Har\u00e7lar ile Kaynak Kullan\u0131m\u0131n\u0131 Destekleme Fonu […]<\/p>\n","protected":false},"author":1,"featured_media":12146,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[26,27,97,5388],"tags":[11324,11390,584,107,67,80,4549,11177,6922,6919,6921,6918,6920],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/12145"}],"collection":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12145"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/12145\/revisions"}],"predecessor-version":[{"id":12147,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/12145\/revisions\/12147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/12146"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}