{"id":6187,"date":"2023-07-18T10:29:51","date_gmt":"2023-07-18T07:29:51","guid":{"rendered":"http:\/\/ankarasymm.com\/?p=6187"},"modified":"2023-07-18T10:29:51","modified_gmt":"2023-07-18T07:29:51","slug":"harclar-kanunu-genel-tebligi-seri-no-93","status":"publish","type":"post","link":"https:\/\/ankarasymm.com\/?p=6187","title":{"rendered":"Har\u00e7lar Kanunu Genel Tebli\u011fi (Seri No: 93)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13032\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Har&#231;lar Kanunu Genel Tebli&#287;i (Seri No: 93) 11 Temmuz 2023 Tarihli Resmi Gazete Say&#305;: 32247 Hazine ve Maliye Bakanl&#305;&#287;&#305; (Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305;)\u2019ndan:&#8230;\u00a0<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Har&#231;lar Kanunu Genel Tebli&#287;i (Seri No: 93)<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a013 Temmuz 2023 <\/div>\n<div class=\"entry-content\">\n<h4>Har&#231;lar Kanunu Genel Tebli&#287;i (Seri No: 93)<\/h4>\n<p>11 Temmuz 2023 Tarihli Resmi Gazete<\/p>\n<p>Say&#305;: 32247<\/p>\n<p>Hazine ve Maliye Bakanl&#305;&#287;&#305; (Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305;)\u2019ndan:<\/p>\n<p><strong>Ama&#231; ve kapsam<\/strong><\/p>\n<p><strong>MADDE 1-<\/strong>\u00a0(1) Bu Tebli&#287;in amac&#305;, 6\/7\/2023 tarihli ve\u00a0<a href=\"https:\/\/www.alomaliye.com\/2023\/07\/07\/492-sayili-harclar-kanunu-maktu-harc-tutarlari-karar-sayisi-7344\/\">7344 say&#305;l&#305; Cumhurba&#351;kan&#305; Karar&#305;n&#305;n<\/a>\u00a0eki Karar&#305;n 1 inci maddesi ile 2\/7\/1964 tarihli ve\u00a0<a href=\"https:\/\/www.alomaliye.com\/2000\/01\/02\/harclar-kanunu-492-sayili-kanun\/\">492 say&#305;l&#305; Har&#231;lar Kanununa<\/a>\u00a0ba&#287;l&#305; tarifelerde yer alan baz&#305; maktu har&#231;lar&#305;n art&#305;r&#305;lmas&#305; &#252;zerine belirlenen yeni tutarlar&#305;n ilan edilmesidir.<\/p>\n<p><strong>Har&#231; miktarlar&#305;n&#305;n hesaplanmas&#305;<\/strong><\/p>\n<p><strong>MADDE 2-<\/strong>\u00a0(1) S&#246;z konusu Karar&#305;n 1 inci maddesi ile 492 say&#305;l&#305; Kanuna ba&#287;l&#305;, (9) say&#305;l&#305; tarifenin \u201cII- S&#252;r&#252;c&#252; belgesi har&#231;lar&#305;\u201d ba&#351;l&#305;kl&#305; b&#246;l&#252;m&#252; hari&#231; olmak &#252;zere, tarifelerde yer alan ve 2023 y&#305;l&#305;nda uygulanan maktu har&#231; tutarlar&#305; (maktu ve nispi har&#231;lar&#305;n asgari ve azami miktarlar&#305;n&#305; belirleyen hadler d\u00e2hil) %50 oran&#305;nda art&#305;r&#305;lm&#305;&#351;, an&#305;lan Kanuna ba&#287;l&#305; (8) say&#305;l&#305; tarifenin \u201cVIII-Yolcu beraberinde getirilen telefon kullan&#305;m izin harc&#305;\u201d ba&#351;l&#305;kl&#305; b&#246;l&#252;m&#252;n&#252;n (1) numaral&#305; f&#305;kras&#305;nda yer alan har&#231; tutar&#305; 20.000 TL olarak yeniden belirlenmi&#351;tir.<\/p>\n<p>(2) Nispi har&#231;lar ile s&#246;z konusu Karara istinaden belirlenen maktu har&#231; tutarlar&#305; bu Tebli&#287; ekindeki tarifelerde g&#246;sterilmi&#351;tir.<\/p>\n<p><strong>Y&#252;r&#252;rl&#252;k<\/strong><\/p>\n<p><strong>MADDE 3-<\/strong>\u00a0(1) Bu Tebli&#287; 8\/7\/2023 tarihinden ge&#231;erli olmak &#252;zere yay&#305;m&#305; tarihinde y&#252;r&#252;rl&#252;&#287;e girer.<\/p>\n<p><strong>Y&#252;r&#252;tme<\/strong><\/p>\n<p><strong>MADDE 4-<\/strong>\u00a0(1) Bu Tebli&#287; h&#252;k&#252;mlerini Hazine ve Maliye Bakan&#305; y&#252;r&#252;t&#252;r.<\/p>\n<p><strong><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2023\/07\/20230713-6-1.pdf\">Eki i&#231;in t&#305;klay&#305;n&#305;z<\/a><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Har&#231;lar Kanunu Genel Tebli&#287;i (Seri No: 93) 11 Temmuz 2023 Tarihli Resmi Gazete Say&#305;: 32247 Hazine ve Maliye Bakanl&#305;&#287;&#305; (Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305;)\u2019ndan:&#8230;\u00a0 &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6187","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/ankarasymm.com\/index.php?rest_route=\/wp\/v2\/posts\/6187","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ankarasymm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ankarasymm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ankarasymm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ankarasymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6187"}],"version-history":[{"count":0,"href":"https:\/\/ankarasymm.com\/index.php?rest_route=\/wp\/v2\/posts\/6187\/revisions"}],"wp:attachment":[{"href":"https:\/\/ankarasymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ankarasymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ankarasymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}