Belediyeler taraf\u0131ndan bina, arazi ve arsalar i\u00e7in tahsil edilen ve servete dayal\u0131 olarak tahsil edilen Emlak Vergisinde son haftaya girildi. \u0130lk taksit \u00f6demeleri i\u00e7in son g\u00fcn 31 May\u0131s Cuma.<\/p>\n
Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc Mustafa Hakan \u00d6zelmac\u0131kl\u0131, emlak vergisiyle ilgili bilgilendirmelerde bulundu. \u00d6zelmac\u0131kl\u0131, \u201c2019 y\u0131l\u0131 emlak vergi de\u011feri, yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan y\u00fczde11,865 (on bir virg\u00fcl sekiz y\u00fcz altm\u0131\u015f be\u015f) oran\u0131nda art\u0131r\u0131larak uygulan\u0131yor. Vergi oranlar\u0131 ise arazilerde ve meskenlerde binde bir, di\u011fer binalarda binde iki ve arsalarda ise binde \u00fc\u00e7t\u00fcr. Bu oranlar, b\u00fcy\u00fck \u015fehir belediye s\u0131n\u0131rlar\u0131 ve m\u00fccavir alanlar i\u00e7inde y\u00fczde 100 art\u0131r\u0131ml\u0131 uygulan\u0131r. B\u00fcy\u00fck\u015fehir yasas\u0131yla mahalleye d\u00f6n\u00fc\u015fen ve t\u00fczel ki\u015fili\u011fi kald\u0131r\u0131lan k\u00f6ylerde ise emlak vergisi tahsili 2022 y\u0131l\u0131 sonuna kadar ertelendi\u201d dedi.<\/p>\n
\u201c\u0130mar bar\u0131\u015f\u0131 sonras\u0131 beyannameler de\u011fi\u015ftirilmeli\u201d<\/p>\n
Yakla\u015f\u0131k 10 milyon vatanda\u015f taraf\u0131ndan ba\u015fvuru yap\u0131lan \u0130mar Bar\u0131\u015f\u0131 sonras\u0131nda vergi de\u011ferini etkileyen de\u011fi\u015fikliklerin beyan edilmesi gerekti\u011fini de hat\u0131rlatan \u00d6zelmac\u0131kl\u0131, \u201cMevcut binalara ilaveler yap\u0131lmas\u0131, kullan\u0131l\u0131\u015f tarz\u0131n\u0131n de\u011fi\u015fmesi gibi hususlarda y\u0131l\u0131n sonuna kadar bildirimde bulunulur. Y\u0131l\u0131n son 3 ay\u0131nda de\u011fi\u015fiklik olmu\u015fsa de\u011fi\u015fikli\u011fi takip eden 3 ay i\u00e7inde bildirim yap\u0131l\u0131r\u201d dedi.<\/p>\n
\u201cYeni in\u015faa edilen yap\u0131lar\u201d<\/p>\n
Arsa \u00fczerine yeni bir bina yapanlar\u0131n, arsa de\u011feri \u00fczerinden vergi \u00f6demeye devam edebileceklerini ifade eden \u00d6zelmac\u0131kl\u0131 \u201cYeni in\u015fa edilen bina veya binalar\u0131n vergisi, arsas\u0131n\u0131n (veya arsa pay\u0131n\u0131n) vergisinden az olam\u0131yor. Bu uygulama binalar\u0131n in\u015falar\u0131n\u0131n sona erdi\u011fi y\u0131l\u0131 takip eden y\u0131ldan itibaren d\u00f6rt y\u0131l uygulan\u0131yor\u201d \u015feklinde konu\u015ftu.<\/p>\n
\u201cK\u00fclt\u00fcr varl\u0131klar\u0131nda durum farkl\u0131\u201d<\/p>\n
Tapu k\u00fct\u00fc\u011f\u00fcne \u201ckorunmas\u0131 gerekli ta\u015f\u0131nmaz k\u00fclt\u00fcr varl\u0131\u011f\u0131d\u0131r\u201d kayd\u0131 bulunan ta\u015f\u0131nmazlar\u0131n her t\u00fcrl\u00fc vergi har\u00e7tan muaf olduklar\u0131n\u0131 belirten \u00d6zelmac\u0131kl\u0131 \u201cAncak, b\u00fcy\u00fck\u015fehir belediyesi s\u0131n\u0131rlar\u0131 i\u00e7inde yer alan ve ticari faaliyetlerde kullan\u0131lanlar i\u00e7in emlak vergisini yar\u0131s\u0131na bu muafiyet uygulanm\u0131yor. Yap\u0131lanma yasa\u011f\u0131na ayk\u0131r\u0131 olarak tesis edilen yap\u0131lar ve eklentileri bulunan ta\u015f\u0131nmaz k\u00fclt\u00fcr varl\u0131klar\u0131 y\u0131k\u0131l\u0131ncaya veya ayk\u0131r\u0131l\u0131klar giderilinceye kadar ise muafiyetten faydalanam\u0131yor” dedi.<\/p>\n
\u201cTasarrufu k\u0131s\u0131tlanan bina ve arsalar dikkat\u201d<\/p>\n
Tasarrufu k\u0131s\u0131tlanan bina, arsa ve arazilerde emlak vergisinin 1\/10 oran\u0131nda tahsil edilmesi gerekti\u011fine de dikkat \u00e7eken \u00d6zelmac\u0131kl\u0131 \u201c\u0130mar planlar\u0131nda, resmi yap\u0131lara ve umumi hizmetlere ayr\u0131lm\u0131\u015f olmas\u0131 sebebiyle \u00fczerinde in\u015faat yap\u0131lmas\u0131na izin verilmeyen arsalar ile esasl\u0131 de\u011fi\u015fiklik ve ilaveler yap\u0131lmas\u0131na izin verilmeyen binalar\u0131n tasarrufu k\u0131s\u0131tlanm\u0131\u015f say\u0131l\u0131r. K\u0131s\u0131tlama, ilgili arsa veya binan\u0131n bulundu\u011fu alan imar program\u0131na al\u0131n\u0131ncaya kadar devam eder\u201d dedi.<\/p>\n
\u201cEmlak vergisini kimler \u00f6demez\u201d<\/p>\n
\u00d6zelmac\u0131kl\u0131 \u201cHi\u00e7bir geliri olmayanlar, gelirleri sadece kanunla kurulan sosyal g\u00fcvenlik kurumlar\u0131ndan ald\u0131klar\u0131 ayl\u0131ktan ibaret bulunanlar ayr\u0131ca gazilerin, \u00f6z\u00fcrl\u00fclerin, \u015fehitlerin dul ve yetimlerinin T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde br\u00fct 200 metrekareyi ge\u00e7meyen tek meskeni olmas\u0131 halinde emlak vergisinden muaft\u0131r\u201d diye konu\u015ftu.<\/p>\n","protected":false},"excerpt":{"rendered":"
ALTIN EMLAK GENEL M\u00dcD\u00dcR\u00dc MUSTAFA HAKAN \u00d6ZELMACIKLI, EMLAK VERG\u0130S\u0130YLE \u0130LG\u0130L\u0130 B\u0130LG\u0130LEND\u0130RMELERDE BULUNDU. \u00d6ZELMACIKLI, \u201c2019 YILI EMLAK VERG\u0130 DE\u011eER\u0130, YEN\u0130DEN DE\u011eERLEME ORANININ YARISI OLAN Y\u00dcZDE11,865 (ON B\u0130R V\u0130RG\u00dcL SEK\u0130Z Y\u00dcZ ALTMI\u015e BE\u015e) ORANINDA ARTIRILARAK UYGULANIYOR. VERG\u0130 ORANLARI \u0130SE ARAZ\u0130LERDE VE MESKENLERDE B\u0130NDE B\u0130R, D\u0130\u011eER B\u0130NALARDA B\u0130NDE \u0130K\u0130 VE ARSALARDA \u0130SE B\u0130NDE \u00dc\u00c7T\u00dcR. BU ORANLAR, B\u00dcY\u00dcK \u015eEH\u0130R BELED\u0130YE SINIRLARI VE M\u00dcCAV\u0130R ALANLAR \u0130\u00c7\u0130NDE Y\u00dcZDE 100 ARTIRIMLI UYGULANIR. B\u00dcY\u00dcK\u015eEH\u0130R YASASIYLA MAHALLEYE D\u00d6N\u00dc\u015eEN VE T\u00dcZEL K\u0130\u015e\u0130L\u0130\u011e\u0130 KALDIRILAN K\u00d6YLERDE \u0130SE EMLAK VERG\u0130S\u0130 TAHS\u0130L\u0130 2022 YILI SONUNA KADAR ERTELEND\u0130\u201d DED\u0130.<\/p>\n","protected":false},"author":1,"featured_media":162561,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[19],"tags":[32544,1178,1240,38356],"class_list":["post-162560","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-emlak","tag-hafta","tag-son","tag-vergisinde"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.tvturk.com\/wp-content\/uploads\/2019\/05\/emlak-vergisinde-son-hafta_fdd1f79.jpg?fit=1000%2C750","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paKIfm-GhW","_links":{"self":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts\/162560","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/comments?post=162560"}],"version-history":[{"count":0,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts\/162560\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/media\/162561"}],"wp:attachment":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/media?parent=162560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/categories?post=162560"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/tags?post=162560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}