{"id":982,"date":"2025-10-27T18:49:51","date_gmt":"2025-10-27T18:49:51","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=982"},"modified":"2025-10-27T18:49:52","modified_gmt":"2025-10-27T18:49:52","slug":"sirkuler-no-2025-13-2025-yilinda-uygulanacak-harc-tutarlari-belirlenmistir","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-13-2025-yilinda-uygulanacak-harc-tutarlari-belirlenmistir\/","title":{"rendered":"Sirk\u00fcler No: 2025\/13 2025 YILINDA UYGULANACAK HAR\u00c7 TUTARLARI BEL\u0130RLENM\u0130\u015eT\u0130R\u00a0"},"content":{"rendered":"\n

2025 YILINDA UYGULANACAK HAR\u00c7 TUTARLARI BEL\u0130RLENM\u0130\u015eT\u0130R<\/strong> <\/sup><\/p>\n\n\n\n

Sirk\u00fcler No: 2025\/13 <\/sup>\u0130stanbul, 31.12.2024 <\/sup><\/p>\n\n\n\n

Bilindi\u011fi \u00fczere, 492 say\u0131l\u0131 Har\u00e7lar Kanununun 5281 say\u0131l\u0131 Kanun ile de\u011fi\u015fik m\u00fckerrer 138 inci maddesinde, maktu har\u00e7 tutarlar\u0131n\u0131n birim de\u011ferler toplam\u0131na tatbiki sonucu bulunacak olan ve asgari ve azami hadler aras\u0131nda kalan harc\u0131n 10 Kuru\u015fa kadarki kesirlerinin tahsil edilmeyece\u011fi<\/strong> h\u00fckme ba\u011flanm\u0131\u015ft\u0131r<\/sup>. Son f\u0131kras\u0131nda ise, Cumhurba\u015fkan\u0131n\u0131n bu Kanuna ba\u011fl\u0131 tarifelerde yer alan maktu har\u00e7lar\u0131 veya bu har\u00e7lar\u0131n yeniden de\u011ferleme oran\u0131 uygulanmak suretiyle belirlenmi\u015f miktarlar\u0131 ile nispi har\u00e7lar\u0131, tarifeler yahut tarifelerin ilgili f\u0131kra ve bentleri itibariyle birlikte veya ayr\u0131 ayr\u0131 olmak \u00fczere, maktu har\u00e7larda yirmi kat\u0131na, nispi har\u00e7larda ise bir kat\u0131na kadar art\u0131rmaya yetkili oldu\u011fu belirtilmi\u015ftir<\/sup>. Ayr\u0131ca, uygulanmakta olan maktu har\u00e7lar\u0131 yar\u0131s\u0131na, nispi har\u00e7lar\u0131 ise Kanunla belirlenen oranlar\u0131n onda birine kadar indirmeye, bu had ve miktarlar aras\u0131nda yeni had, miktar ve nispetler tespit etmeye yetkili oldu\u011fu belirtilmi\u015ftir<\/sup>.<\/p>\n\n\n\n

Di\u011fer taraftan, 2024 y\u0131l\u0131 i\u00e7in ge\u00e7erli yeniden de\u011ferleme oran\u0131, 574 s\u0131ra no.lu Vergi Usul Kanunu Genel Tebli\u011fi ile %43,93 olarak ilan edilmi\u015ftir<\/strong><\/sup>.<\/p>\n\n\n\n

Buna g\u00f6re, 96 seri no.lu Har\u00e7lar Kanunu Genel Tebli\u011fi ile; 2024 y\u0131l\u0131nda uygulanan maktu har\u00e7lar (maktu ve nispi har\u00e7lar\u0131n asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil) yeniden de\u011ferleme oran\u0131nda %43,93 art\u0131r\u0131lm\u0131\u015f<\/strong> olup <\/sup>, art\u0131r\u0131lan bu tutarlar 01.01.2025 tarihinden itibaren uygulanmak \u00fczere<\/strong> Tebli\u011f ekindeki tarifelerde g\u00f6sterilmi\u015ftir<\/sup>.<\/p>\n\n\n\n

Har\u00e7lar Kanununa ba\u011fl\u0131 (2), (5) ve (7) say\u0131l\u0131 tarifelerin baz\u0131 pozisyonlar\u0131nda, (beher r\u00fcsum tonilatosundan gibi) birim de\u011fer \u00fczerinden al\u0131nacak maktu har\u00e7 tutarlar\u0131 yer almaktad\u0131r<\/sup>.<\/p>\n\n\n\n

An\u0131lan Tebli\u011fde, toplam de\u011fere birim maktu harc\u0131n uygulanmas\u0131 suretiyle bulunan ve asgar\u00ee-azam\u00ee s\u0131n\u0131rlar aras\u0131nda kalan har\u00e7 miktarlar\u0131ndaki 10 Kuru\u015fa kadarki kesirlerin de dikkate al\u0131nmayaca\u011f\u0131<\/strong> belirtilmi\u015ftir<\/sup>.<\/p>\n\n\n\n

\n\n\n\n

<\/p>\n\n\n\n

\u00d6te yandan, Har\u00e7lar Kanununa ba\u011fl\u0131 (8) ve (9) no.lu tarifelerde<\/strong> yaz\u0131l\u0131 baz\u0131 belgelerin y\u0131ll\u0131k har\u00e7<\/strong> kapsam\u0131nda bulundu\u011funu <\/sup>, bu har\u00e7lar\u0131n m\u00fckelleflerce OCAK AYI \u0130\u00c7\u0130NDE \u00d6DENMES\u0130 GEREKT\u0130\u011e\u0130N\u0130<\/strong> <\/sup>, aksi takdirde bunlar\u0131n (39 seri no.lu Har\u00e7lar Kanunu Genel Tebli\u011fi uyar\u0131nca) gecikme zamm\u0131 ile birlikte \u00f6denmesi gerekece\u011fini<\/strong> hat\u0131rlatmak isteriz<\/sup>.<\/p>\n\n\n\n

Sayg\u0131lar\u0131m\u0131zla <\/sup><\/p>\n","protected":false},"excerpt":{"rendered":"

2025 YILINDA UYGULANACAK HAR\u00c7 TUTARLARI BEL\u0130RLENM\u0130\u015eT\u0130R  Sirk\u00fcler No: 2025\/13 \u0130stanbul, 31.12.2024  Bilindi\u011fi \u00fczere, 492 say\u0131l\u0131 Har\u00e7lar Kanununun 5281 say\u0131l\u0131 Kanun ile de\u011fi\u015fik m\u00fckerrer 138 inci maddesinde, maktu har\u00e7 tutarlar\u0131n\u0131n birim de\u011ferler toplam\u0131na tatbiki sonucu bulunacak olan ve asgari ve azami hadler aras\u0131nda kalan harc\u0131n 10 Kuru\u015fa kadarki kesirlerinin tahsil edilmeyece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Son f\u0131kras\u0131nda ise, Cumhurba\u015fkan\u0131n\u0131n bu Kanuna ba\u011fl\u0131…<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/982"}],"collection":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=982"}],"version-history":[{"count":1,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/982\/revisions"}],"predecessor-version":[{"id":983,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/982\/revisions\/983"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}