{"id":30840,"date":"2019-12-20T15:52:51","date_gmt":"2019-12-20T12:52:51","guid":{"rendered":"https:\/\/emlaktuel.com\/?p=30840"},"modified":"2019-12-20T15:52:51","modified_gmt":"2019-12-20T12:52:51","slug":"degerli-konut-vergisi-icin-itirazlar-artiyor","status":"publish","type":"post","link":"https:\/\/emlaktuel.com\/?p=30840","title":{"rendered":"De\u011ferli Konut Vergisi i\u00e7in \u0130tirazlar Art\u0131yor"},"content":{"rendered":"

Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc Mustafa Hakan \u00d6zelmac\u0131kl\u0131, ‘De\u011ferli Konut Vergisi’ uygulamas\u0131 ile ilgili “\u00d6zellikle l\u00fcks konutlarda bu uygulaman\u0131n yap\u0131lmas\u0131, bu t\u00fcrdeki ta\u015f\u0131nmazlar\u0131n de\u011ferlerinde d\u00fc\u015f\u00fc\u015flere neden olacak, sat\u0131\u015flar\u0131n\u0131 zorla\u015ft\u0131racak\u201d dedi.<\/p>\n

5 Aral\u0131k 2019 tarihli 7194 say\u0131l\u0131 kanun ile 1319 say\u0131l\u0131 emlak vergisi kanununa eklenen ‘De\u011ferli Konut Vergisi’ uygulamada baz\u0131 problemleri beraberinde getirdi. TKGM taraf\u0131ndan yap\u0131lan incelemelerin tasinmazdegerleme.tkgm.gov.tr adresinde yay\u0131nlanmas\u0131ndan sonra \u015fimdi de kat maliklerine tebligatlar g\u00f6nderilmeye ba\u015fland\u0131.<\/p>\n

Konuya ili\u015fkin de\u011ferlendirmelerde bulunan Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc Mustafa Hakan \u00d6zelmac\u0131kl\u0131, “Bu ta\u015f\u0131nmazlar\u0131n de\u011feri belirlenirken piyasa de\u011ferinden ziyade ilan portallar\u0131ndaki fiyatlar\u0131n dikkate al\u0131nd\u0131\u011f\u0131 g\u00f6r\u00fcl\u00fcyor. Bana g\u00f6re tebligat yap\u0131lan baz\u0131 b\u00f6lgelerde gayrimenkullerin fiyatlar\u0131 asl\u0131nda ilan sitelerinde istenen fiyatlar\u0131n \u00e7ok daha alt\u0131nda. Yani yanl\u0131\u015f beyan edilen ilanlar bu incelemede \u00f6rnek al\u0131nm\u0131\u015f g\u00f6r\u00fcn\u00fcyor. Bu nedenle tebligatlara \u00e7ok say\u0131da itirazlar\u0131n gelecektir. \u00d6zellikle l\u00fcks konutlarda bu uygulaman\u0131n yap\u0131lmas\u0131, bu t\u00fcrdeki ta\u015f\u0131nmazlar\u0131n de\u011ferlerinde d\u00fc\u015f\u00fc\u015flere neden olacak, sat\u0131\u015flar\u0131n\u0131 zorla\u015ft\u0131racak\u201d dedi.<\/p>\n

15 G\u00fcn \u0130\u00e7erisinde \u0130tiraz, 30 G\u00fcn \u0130\u00e7inde Dava<\/strong><\/h2>\n

Ta\u015f\u0131nmaz\u0131n de\u011ferini etkileyen bir\u00e7ok de\u011fi\u015fken oldu\u011funu belirten \u00d6zelmac\u0131kl\u0131 \u201cTa\u015f\u0131nmaz\u0131n kat\u0131, cephesi, metrekaresi, arsa pay\u0131, manzaras\u0131, tadilat durumu gibi bir\u00e7ok husus de\u011fere etki eden fakt\u00f6rlerdir. E\u011fer kanun kapsam\u0131nda ta\u015f\u0131nmaz\u0131n\u0131n de\u011ferinin tebligatta belirtilen de\u011ferde olmad\u0131\u011f\u0131n\u0131 de\u011ferlendiren kat maliklerinin Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne 15 g\u00fcn i\u00e7inde itiraz etmeleri gerekiyor. \u0130tiraz edilmeyen mesken nitelikli ta\u015f\u0131nmazlar\u0131n de\u011feri kesinle\u015fmi\u015f oluyor. S\u00fcresinde yap\u0131lan itirazlar, on be\u015f g\u00fcn i\u00e7inde de\u011ferlendirilerek sonu\u00e7land\u0131r\u0131l\u0131r ve kesinle\u015fen de\u011fer, ayn\u0131 usulle ilan ve ilgilisine tebli\u011f edilir. E\u011fer bu itiraz kabul edilmez ise 30 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde de dava a\u00e7\u0131lmalar\u0131 gerekiyor.” dedi.<\/p>\n

Kimler De\u011ferli Konut Vergisinden Muaf?<\/strong><\/h2>\n

\u00d6zelmac\u0131kl\u0131, “T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde mesken nitelikli tek ta\u015f\u0131nmaz\u0131 olan ki\u015filerden; kendisine bakmakla m\u00fckellef kimsesi olup on sekiz ya\u015f\u0131n\u0131 doldurmam\u0131\u015f olanlar hari\u00e7 olmak \u00fczere hi\u00e7bir geliri olmad\u0131\u011f\u0131n\u0131 belgeleyenlerin, gelirleri m\u00fcnhas\u0131ran kanunla kurulan sosyal g\u00fcvenlik kurumlar\u0131ndan ald\u0131klar\u0131 ayl\u0131ktan ibaret bulunanlar\u0131n sahip oldu\u011fu mesken nitelikli ta\u015f\u0131nmazlardan de\u011ferli konut vergisi al\u0131nmaz.” dedi.<\/p>\n

Taksitler \u015eubat ve A\u011fustos Aylar\u0131nda
\n<\/strong><\/h2>\n

Vergi dairesi taraf\u0131ndan tarh ve tahakkuk ettirilen verginin ilgili y\u0131l\u0131n \u015eubat ve A\u011fustos aylar\u0131n\u0131n sonuna kadar iki e\u015fit taksitte \u00f6denece\u011fini belirten Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc, “De\u011ferli konut vergisine tabi mesken nitelikli ta\u015f\u0131nmazlardan de\u011feri 5 milyon TL ile 7 milyon 500 bin TL aras\u0131nda olanlar binde 3, 7 milyon 500 bin 1 TL ile 10 milyon TL aras\u0131nda olanlar binde 6, 10 milyon 1 TL\u2019yi a\u015fanlar ise binde 10 oran\u0131nda vergi \u00f6deyecekler.” dedi.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc Mustafa Hakan \u00d6zelmac\u0131kl\u0131, ‘De\u011ferli Konut Vergisi’ uygulamas\u0131 ile ilgili “\u00d6zellikle l\u00fcks konutlarda bu uygulaman\u0131n yap\u0131lmas\u0131, bu t\u00fcrdeki ta\u015f\u0131nmazlar\u0131n de\u011ferlerinde d\u00fc\u015f\u00fc\u015flere neden olacak, sat\u0131\u015flar\u0131n\u0131 zorla\u015ft\u0131racak\u201d dedi. 5 Aral\u0131k 2019 tarihli 7194 say\u0131l\u0131 kanun ile 1319 say\u0131l\u0131 emlak vergisi kanununa eklenen ‘De\u011ferli Konut Vergisi’ uygulamada baz\u0131 problemleri beraberinde getirdi. TKGM taraf\u0131ndan yap\u0131lan incelemelerin […]<\/p>\n","protected":false},"author":1,"featured_media":29854,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[5388],"tags":[13913],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/30840"}],"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=30840"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/30840\/revisions"}],"predecessor-version":[{"id":30841,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/30840\/revisions\/30841"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/29854"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=30840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}