Gayrimenkul ticareti hakk\u0131nda y\u00f6netmelik kapsam\u0131nda kullan\u0131lan s\u00f6zle\u015fmelerde var olan damga vergisi uygulamas\u0131 i\u015fletmeleri ma\u011fdur ediyor.<\/p>\n
Konuya ili\u015fkin bilgi veren Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc Mustafa Hakan \u00d6zelmac\u0131kl\u0131 \u201cEmlak i\u015fletmeleri ile i\u015f sahipleri aras\u0131nda d\u00fczenlenen ve belli bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda belirtilen hizmetlerin verilmesini \u00f6ng\u00f6ren s\u00f6zle\u015fmelerde var olan damga vergisi uygulamas\u0131 emlak i\u015fletmeleri i\u00e7in ma\u011fduriyet olu\u015fturuyor. Emlak i\u015fletmeleri ald\u0131klar\u0131 yetkilendirme s\u00f6zle\u015fmesi ile pazarlad\u0131klar\u0131 m\u00fclk\u00fc sat\u0131\u015fa veya kiralamaya \u00e7evirmesi halinde hizmet bedeline hak kazanmaktad\u0131r. Sat\u0131\u015fa veya kiralamaya \u00e7evrilmeyen yetkilendirme s\u00f6zle\u015fmeleri neticesinde emlak i\u015fletmeleri gelir elde edememekte ve ortada bir ticari al\u0131\u015fveri\u015f do\u011fmamaktad\u0131r. Ticari olarak bir gelirin olmad\u0131\u011f\u0131 bir ortamda damga vergisinin \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc emlak i\u015fletmelerini zor durumda b\u0131rak\u0131yor\u201d dedi.<\/p>\n
\u00a0<\/strong>Gayrimenkul Ticareti Hakk\u0131nda Y\u00f6netmeli\u011fe g\u00f6re emlak i\u015fletmelerinin, i\u015f sahipleri ile yetkilendirme s\u00f6zle\u015fmesi yapmalar\u0131n\u0131n zorunlu oldu\u011funu belirten Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc \u201cSadece yetkilendirme s\u00f6zle\u015fmesi de\u011fil ayn\u0131 zamanda y\u00f6netmelik gere\u011fi, hizmet ortakl\u0131\u011f\u0131 ve gayrimenkul g\u00f6sterme s\u00f6zle\u015fmelerinde de damga vergisi kald\u0131r\u0131lmal\u0131. Taraflar\u0131n anla\u015fmalar\u0131 sonras\u0131nda d\u00fczenlenen kiralamaya arac\u0131l\u0131k s\u00f6zle\u015fmesi ve al\u0131m \u2013 sat\u0131m arac\u0131l\u0131k s\u00f6zle\u015fmelerinde ise damga vergisi uygulanabilir. Lakin burada da damga vergisinin kimin taraf\u0131ndan \u00f6denece\u011finin belirtilmesi gerekir\u201d dedi.<\/p>\n \u00a0<\/strong>Vatanda\u015flar\u0131n tapu m\u00fcd\u00fcrl\u00fc\u011f\u00fcne gitmeden emlak\u00e7\u0131lara yetki verebildikleri uygulama olan Web Tapu sisteminde de Damga Vergisi uygulamas\u0131n\u0131n bulundu\u011funu belirten \u00d6zelmac\u0131kl\u0131 \u201cEmlak\u00e7\u0131lar\u0131n tapu m\u00fcd\u00fcrl\u00fcklerine ba\u015fvuru yapabilmek ve i\u015f takibi y\u00fcr\u00fctebilmeleri i\u00e7in i\u015f sahipleri ile aralar\u0131nda d\u00fczenlenmi\u015f olan tellaliye s\u00f6zle\u015fmesini, tapu sicil m\u00fcd\u00fcrl\u00fcklerine ibraz etmeleri gerekiyor. Emlak\u00e7\u0131 ba\u015fvurular\u0131nda tellaliye belgesinin irdeleniyor ve s\u00f6zle\u015fme \u00fczerinde, damga vergisi defter s\u0131ra numaras\u0131n\u0131n yaz\u0131l\u0131 olmas\u0131na dikkat ediliyor. Defter s\u0131ra numaras\u0131n\u0131n bulunmamas\u0131 durumunda ise damga vergisinin \u00f6dendi\u011fine ili\u015fkin makbuzun sistem \u00fczerinden taranarak g\u00f6nderilmesi isteniyor. Uygulama da bu konuda da bir\u00e7ok zorluk \u00e7\u0131k\u0131yor. Bu verginin de en az\u0131ndan internet vergi dairesinden online olarak \u00f6denmesinin<\/p>\n","protected":false},"excerpt":{"rendered":" Gayrimenkul ticareti hakk\u0131nda y\u00f6netmelik kapsam\u0131nda kullan\u0131lan s\u00f6zle\u015fmelerde var olan damga vergisi uygulamas\u0131 i\u015fletmeleri ma\u011fdur ediyor. Konuya ili\u015fkin bilgi veren Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc Mustafa Hakan \u00d6zelmac\u0131kl\u0131 \u201cEmlak i\u015fletmeleri ile i\u015f sahipleri aras\u0131nda d\u00fczenlenen ve belli bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda belirtilen hizmetlerin verilmesini \u00f6ng\u00f6ren s\u00f6zle\u015fmelerde var olan damga vergisi uygulamas\u0131 emlak i\u015fletmeleri i\u00e7in ma\u011fduriyet olu\u015fturuyor. Emlak i\u015fletmeleri […]<\/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":[7706,14586],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/32486"}],"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=32486"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/32486\/revisions"}],"predecessor-version":[{"id":32487,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/32486\/revisions\/32487"}],"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=32486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=32486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=32486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Tapu \u0130\u015flem Ba\u015fvurular\u0131nda da Damga Vergisi Var<\/strong><\/h2>\n