{"id":40182,"date":"2022-08-25T13:45:02","date_gmt":"2022-08-25T10:45:02","guid":{"rendered":"https:\/\/emlaktuel.com\/?p=40182"},"modified":"2022-08-25T13:45:02","modified_gmt":"2022-08-25T10:45:02","slug":"kirsal-mahallede-yasayanlar-emlak-vergisi-verir-mi","status":"publish","type":"post","link":"https:\/\/emlaktuel.com\/?p=40182","title":{"rendered":"K\u0131rsal mahallede ya\u015fayanlar emlak vergisi verir mi?"},"content":{"rendered":"
<\/p>\n

B\u00fcy\u00fck\u015fehir s\u0131n\u0131rlar\u0131 i\u00e7indeki 16 binden fazla k\u00f6y\u00fcn stat\u00fcs\u00fc 2012 y\u0131l\u0131nda mahalleye d\u00f6n\u00fc\u015ft\u00fcr\u00fcld\u00fc. 30 Mart 2014 yerel se\u00e7imlerinden sonra y\u00fcr\u00fcrl\u00fc\u011fe giren d\u00fczenlemeyle, k\u00f6y t\u00fczel ki\u015fili\u011finin ortak mallar\u0131 ile meralar\u0131n\u0131n m\u00fclkiyeti ba\u011fland\u0131klar\u0131 belediyeye ge\u00e7ti. K\u0131rsal mahallelerde ya\u015fayanlara da bir\u00e7ok avantajlar verildi.<\/p>\n

Avukat Abide G\u00fclel, k\u0131rsal mahallelerde ya\u015faman\u0131n avantajlar\u0131 hakk\u0131nda \u015fu bilgileri verdi:<\/p>\n

B\u0130NA, ARSA VE ARAZ\u0130LER EMLAK VERG\u0130S\u0130NDEN MUAF<\/strong><\/h2>\n

\u201cKanun\u2019un 10. maddesi ile getirilen d\u00fczenlemede, gelir vergisinden muaf esnaf ile basit usulde gelir vergisine tabi m\u00fckellefler taraf\u0131ndan bizzat i\u015fyeri olarak kullan\u0131lan bina, arsa ve arazilerle mesken ama\u00e7l\u0131 kullan\u0131lan binalar ve zirai \u00fcretimde kullan\u0131lan bina, arsa ve arazilerin emlak vergisinden muaf olaca\u011f\u0131 d\u00fczenlenmi\u015ftir. Bu yerlerde, ticari, s\u0131nai ve turistik faaliyetlerde kullan\u0131lan bina, arsa ve araziler i\u00e7in emlak vergisi y\u00fczde 50 indirimli olarak uygulanacakt\u0131r. <\/p>\n

HAR\u00c7LAR Y\u00dcZDE 50 \u0130ND\u0130R\u0130ML\u0130<\/strong><\/h2>\n

Kanun gere\u011fince k\u0131rsal mahallelerde bina, in\u015faat harc\u0131 ve imarla ilgili har\u00e7lar\u0131n \u00f6denmesinde muafiyet uygulanacak olup di\u011fer vergi, har\u00e7 ve harcamalara kat\u0131l\u0131m pay\u0131 y\u00fczde 50 indirimli uygulanacakt\u0131r. <\/p>\n

UCUZ SU<\/strong><\/h2>\n

Ayr\u0131ca, i\u00e7me ve kullanma sular\u0131 i\u00e7in al\u0131nacak \u00fccretler en d\u00fc\u015f\u00fck tarife esas al\u0131nmak suretiyle, en d\u00fc\u015f\u00fck \u00fccretin konutlarda y\u00fczde 25\u2019ini, i\u015fyerlerinde y\u00fczde 50\u2019sini ge\u00e7meyecek \u015fekilde belirlenecektir. <\/p>\n

Son olarak belirtmek gerekir ki bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerin, 7254 Say\u0131l\u0131 Kanun\u2019unda d\u00fczenlenen muafiyet ve indirimlerden faydalanamayaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

NASIL KIRSAL MAHALLE OLUNUR?<\/strong><\/h2>\n

16 Ekim 2020 tarihli Resmi Gazete\u2019de yay\u0131mlanan \u201cKamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanunu \u0130le Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 7254 Say\u0131l\u0131 Kanun(\u201cKanun\u201d)\u201d ile belli \u015fartlar\u0131 sa\u011flamak ve ba\u015fvuru yapmak ko\u015fulu ile k\u00f6y ve beldelere \u201ck\u0131rsal mahalle\u201d olma hakk\u0131 getirilmi\u015ftir.<\/p>\n

D\u00fczenlemeye g\u00f6re mahallenin k\u0131rsal mahalle stat\u00fcs\u00fcn\u00fc kazanabilmesi i\u00e7in \u00f6ncelikle ba\u011fl\u0131 bulundu\u011fu il\u00e7e belediyesine ba\u015fvuru yapmas\u0131 gerekmektedir. \u0130l\u00e7e belediye meclisinin karar\u0131 ve teklifi \u00fczerine b\u00fcy\u00fck\u015fehir belediye meclisinin en ge\u00e7 90 g\u00fcn i\u00e7inde alaca\u011f\u0131 karar ile k\u0131rsal yerle\u015fim \u00f6zelli\u011fi ta\u015f\u0131d\u0131\u011f\u0131 tespit edilen mahalleler, \u201ck\u0131rsal mahalle\u201d kabul edilecektir. Ba\u015fvuruda mahallenin b\u00fcy\u00fck\u015fehir belediyesi s\u0131n\u0131rlar\u0131 i\u00e7inde bulunup bulunmad\u0131\u011f\u0131, \u015fehir merkezine uzakl\u0131\u011f\u0131, mevcut yap\u0131la\u015fma durumu ve benzeri hususlar dikkate al\u0131nmaktad\u0131r.<\/p>\n

\u201cK\u0131rsal Mahalle\u201d stat\u00fcs\u00fcne ili\u015fkin tespitin, mahalle d\u00fczeyinde yap\u0131lmas\u0131 esast\u0131r. Ancak; tamam\u0131 k\u0131rsal mahalle olarak tespit edilmeyen di\u011fer mahallelerin de on bin metrekareden az olmamak kayd\u0131yla \u201cK\u0131rsal Yerle\u015fik Alan\u201d olarak tespiti m\u00fcmk\u00fcnd\u00fcr. \u201cK\u0131rsal Mahalle\u201d veya \u201cK\u0131rsal Yerle\u015fik Alan\u201d  vasf\u0131 yine yukar\u0131da a\u00e7\u0131klanan usulle kald\u0131r\u0131labilir. B\u00fcy\u00fck\u015fehir belediye meclisi, il\u00e7e belediyesinden gelen k\u0131rsal mahalleye d\u00f6n\u00fc\u015f\u00fcme ili\u015fkin teklifi aynen veya de\u011fi\u015ftirerek kabul edebilir ya da reddedebilir. <\/p>\n

K\u00d6YLER\u0130N VARLIKLARININ AKIBET\u0130 BEL\u0130RS\u0130Z<\/strong><\/h2>\n

2012 y\u0131l\u0131nda mahalleye d\u00f6n\u00fc\u015ft\u00fcr\u00fclen k\u00f6y ve beldelerin varl\u0131klar\u0131n\u0131n t\u00fcm\u00fcyle ba\u011fland\u0131klar\u0131 belediyelere devredilmesinin yaratt\u0131\u011f\u0131 sak\u0131ncalar \u201ck\u0131rsal mahalle\u201d d\u00fczenlemesi ile giderilmeye \u00e7al\u0131\u015f\u0131lmaktad\u0131r. Ne var ki 7254 Say\u0131l\u0131 Kanun ile getirilen de\u011fi\u015fikliklerin uygulamas\u0131 hususunda belirsizlikler bulunmaktad\u0131r. \u00d6rne\u011fin k\u00f6y t\u00fczel ki\u015fili\u011fine aitken b\u00fcy\u00fck\u015fehir belediyesine ge\u00e7en ve b\u00fcy\u00fck\u015fehir belediyesince sat\u0131lan mallar hakk\u0131nda Kanun\u2019da bir d\u00fczenleme bulunmamaktad\u0131r. Bu nedenle Kanun\u2019un uygulama esaslar\u0131n\u0131n idare taraf\u0131ndan \u00e7\u0131kar\u0131lacak bir y\u00f6netmelik veya genelge ile somutla\u015ft\u0131r\u0131lmas\u0131 beklenmektedir.<\/p>\n

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

B\u00fcy\u00fck\u015fehir s\u0131n\u0131rlar\u0131 i\u00e7indeki 16 binden fazla k\u00f6y\u00fcn stat\u00fcs\u00fc 2012 y\u0131l\u0131nda mahalleye d\u00f6n\u00fc\u015ft\u00fcr\u00fcld\u00fc. 30 Mart 2014 yerel se\u00e7imlerinden sonra y\u00fcr\u00fcrl\u00fc\u011fe giren d\u00fczenlemeyle, k\u00f6y t\u00fczel ki\u015fili\u011finin ortak mallar\u0131 ile meralar\u0131n\u0131n m\u00fclkiyeti ba\u011fland\u0131klar\u0131 belediyeye ge\u00e7ti. K\u0131rsal mahallelerde ya\u015fayanlara da bir\u00e7ok avantajlar verildi. Avukat Abide G\u00fclel, k\u0131rsal mahallelerde ya\u015faman\u0131n avantajlar\u0131 hakk\u0131nda \u015fu bilgileri verdi: B\u0130NA, ARSA VE ARAZ\u0130LER EMLAK […]<\/p>\n","protected":false},"author":1,"featured_media":25317,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[5388],"tags":[],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/40182"}],"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=40182"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/40182\/revisions"}],"predecessor-version":[{"id":40183,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/40182\/revisions\/40183"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/25317"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=40182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=40182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=40182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}