{"id":990,"date":"2025-10-27T19:11:32","date_gmt":"2025-10-27T19:11:32","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=990"},"modified":"2025-10-27T19:11:35","modified_gmt":"2025-10-27T19:11:35","slug":"sirkuler-no-2025-18-2025-yilinda-uygulanacak-maktu-damga-vergisi-tutarlari-ile-damga-vergisi-azami-tutari","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-18-2025-yilinda-uygulanacak-maktu-damga-vergisi-tutarlari-ile-damga-vergisi-azami-tutari\/","title":{"rendered":"Sirk\u00fcler No: 2025\/18 2025 YILINDA UYGULANACAK MAKTU DAMGA VERG\u0130S\u0130 TUTARLARI \u0130LE DAMGA VERG\u0130S\u0130 AZAM\u0130 TUTARI"},"content":{"rendered":"\n

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2025 YILINDA UYGULANACAK MAKTU DAMGA VERG\u0130S\u0130 TUTARLARI \u0130LE DAMGA VERG\u0130S\u0130 AZAM\u0130 TUTARI<\/strong><\/p>\n\n\n\n

Sirk\u00fcler No: 2025\/18 \u0130stanbul, 02.01.2025<\/p>\n\n\n\n

Bilindi\u011fi \u00fczere, Damga Vergisi Kanunu’nun m\u00fckerrer 30 uncu maddesinin 5281 say\u0131l\u0131 Kanunun 6’nc\u0131 maddesiyle de\u011fi\u015fik birinci f\u0131kras\u0131na g\u00f6re Damga Vergisi Kanunu’na ekli (1) say\u0131l\u0131 tabloda yer alan maktu vergiler (maktu ve nispi vergilerin asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil), her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere; \u00f6nceki y\u0131lda uygulanan tutarlar\u0131n, \u00f6nceki y\u0131l i\u00e7in tespit ve il\u00e2n olunan yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle uygulanmaktad\u0131r. Bu suretle hesaplanan vergi miktarlar\u0131nda 10 kuru\u015fa kadarki kesirler dikkate al\u0131nmamaktad\u0131r.<\/p>\n\n\n\n

Maliye Bakanl\u0131\u011f\u0131, 2024 y\u0131l\u0131 i\u00e7in ge\u00e7erli yeniden de\u011ferleme oran\u0131n\u0131 556 s\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile %43,93<\/strong> olarak ilan etmi\u015ftir.<\/p>\n\n\n\n

Buna g\u00f6re, Damga Vergisi Kanunu’nun m\u00fckerrer 30 uncu maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc gere\u011fince, Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan ve 68 Seri No.lu Damga Vergisi Kanunu Genel Tebli\u011fi ile tespit edilen maktu vergiler (maktu ve nispi vergilerin asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil), yeniden de\u011ferleme oran\u0131nda (%43,93)<\/strong> art\u0131r\u0131lm\u0131\u015ft\u0131r. 01.01.2025 tarihinden itibaren uygulanacak miktarlar 68 Seri No.lu Damga Vergisi Kanunu Genel Tebli\u011fi ekindeki (1) say\u0131l\u0131 tabloda yer almaktad\u0131r.<\/p>\n\n\n\n

Di\u011fer taraftan, Kanunun 14’\u00fcnc\u00fc maddesinin 1 inci f\u0131kras\u0131nda yer alan ve 2024 y\u0131l\u0131nda 17.006.516,30 TL<\/strong> olarak uygulanm\u0131\u015f bulunan \u00fcst s\u0131n\u0131r da yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle 24.477.478,90 TL<\/strong> olarak belirlenmi\u015ftir. Buna g\u00f6re 2025 y\u0131l\u0131nda d\u00fczenlenecek her bir k\u00e2\u011f\u0131ttan al\u0131nacak damga vergisinin tutar\u0131 24.477.478,90 TL<\/strong>‘yi a\u015famayacakt\u0131r.<\/p>\n\n\n\n

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Sayg\u0131lar\u0131m\u0131zla.<\/p>\n\n\n\n

(1) SAYILI TABLO (2) Damga Vergisine Tabi Ka\u011f\u0131tlar<\/h3>\n\n\n\n
POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
1. Akitlerle ilgili ka\u011f\u0131tlar<\/strong><\/td><\/td><\/td><\/tr>
A. Belli paray\u0131 ihtiva eden ka\u011f\u0131tlar:<\/strong><\/td><\/td><\/td><\/tr>
1. Mukavelenameler, taahh\u00fctnameler ve temliknameler<\/td><\/td>(Binde 9,48)<\/td><\/tr>
2. Kira mukavelenameleri (Mukavele s\u00fcresine g\u00f6re kira bedeli \u00fczerinden)<\/td><\/td>(Binde 1,89)<\/td><\/tr>
3. Kefalet, teminat ve rehin senetleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
4. Tahkimnameler ve sulhnameler<\/td><\/td>(Binde 9,48)<\/td><\/tr>
5. Fesihnameler (Belli paray\u0131 ihtiva eden bir k\u00e2\u011f\u0131da taalluk edenler dahil)<\/td><\/td>(Binde 1,89)<\/td><\/tr>
6. Karayollar\u0131 Trafik Kanunu uyar\u0131nca kay\u0131t ve tescil edilmi\u015f ikinci el ara\u00e7lar\u0131n sat\u0131\u015f ve devrine ili\u015fkin s\u00f6zle\u015fmeler<\/td><\/td>(Binde 1,89)<\/td><\/tr>
7. (Ek:6728\/28. md. Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) Hazinenin \u00f6zel m\u00fclkiyetinde veya Devletin h\u00fck\u00fcm ve tasarrufu alt\u0131nda bulunan ta\u015f\u0131nmazlara ili\u015fkin \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00f6zle\u015fmeleri (yat\u0131r\u0131m taahh\u00fcd\u00fc bulunanlar dahil \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00fcresine g\u00f6re bulunacak bedel \u00fczerinden)<\/td><\/td>(Binde 9,48)<\/td><\/tr>
8. (Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) Resmi \u015fekilde d\u00fczenlenen gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 0)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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ARTI F\u0130K\u0130R<\/p>\n\n\n\n

www.arti-fikir.com<\/p>\n\n\n\n

Sayfa 3<\/p>\n\n\n\n

POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
1. Akitlerle ilgili ka\u011f\u0131tlar (Devam)<\/strong><\/td><\/td><\/td><\/tr>
9. (Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) Resmi dairelerin mal ve hizmet al\u0131mlar\u0131na ili\u015fkin yapt\u0131klar\u0131 ihalelerde, ihaleyi yapan idare ile d\u00fczenlenen s\u00f6zle\u015fmeler<\/td><\/td>(Binde 9,48)<\/td><\/tr>
10. (Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) 7\/11\/2013 tarihli ve 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda d\u00fczenlenen:<\/td><\/td><\/td><\/tr>
a) Taksitle sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
b) \u00d6n \u00f6demeli konut sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 0)<\/td><\/tr>
c) Devre tatil ve uzun s\u00fcreli tatil s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
\u00e7) Paket tur s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
d) Abonelik s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
e) Mesafeli sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
11. (Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) 7\/6\/2012 tarihli ve 6326 say\u0131l\u0131 Turist Rehberli\u011fi Meslek Kanunu kapsam\u0131nda d\u00fczenlenen turist rehberli\u011fine ili\u015fkin s\u00f6zle\u015fmeler<\/td><\/td>(Binde 9,48)<\/td><\/tr>
12. (Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) 14\/3\/2013 tarihli ve 6446 say\u0131l\u0131 Elektrik Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen:<\/td><\/td><\/td><\/tr>
a) Toptan elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
b) Perakende elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 0)<\/td><\/tr>
13. (Ek:6728\/28 md Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) 18\/4\/2001 tarihli ve 4646 say\u0131l\u0131 Do\u011fal Gaz Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen: a) Toptan do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler<\/td><\/td>(Binde 9,48)<\/td><\/tr>
b) Perakende do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler<\/td><\/td>(Binde 0)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
1. Akitlerle ilgili ka\u011f\u0131tlar (Devam)<\/strong><\/td><\/td><\/td><\/tr>
B. Belli paray\u0131 ihtiva etmeyen ka\u011f\u0131tlar:<\/strong><\/td><\/td><\/td><\/tr>
1. Yerine getirilmesi belli bir paran\u0131n \u00f6denmesini gerektirmeyen taahh\u00fctnameler, temliknameler, sulhnameler ve mukavelenameler<\/td><\/td>(898,20 TL)<\/td><\/tr>
2. Fesihnameler (Belli paray\u0131 ihtiva eden bir k\u00e2\u011f\u0131da taalluk etmeyenler)<\/td><\/td>(178,80 TL)<\/td><\/tr>
3. Garanti ve kefalet mektuplar\u0131<\/td><\/td>(Binde 9,48)<\/td><\/tr>
4. Rehin senetleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
5. Ticar\u00ee ve mal\u00ee i\u015flere ait sair senetler<\/td><\/td>(178,80 TL)<\/td><\/tr>
6. (Ek: 6728\/28 md. Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) Gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri (resmi \u015fekil d\u0131\u015f\u0131nda d\u00fczenlenenler)<\/td><\/td>(898,20 TL)<\/td><\/tr>
7. (Ek: 6728\/28 md. Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) K\u00e2r pay\u0131, ikramiye, promosyon, kira, faiz gibi \u00f6demeler i\u00e7in d\u00fczenlenen bordrolar (Binde 7,59)<\/td><\/td>(Binde 7,59)<\/td><\/tr>
II. Kararlar ve mazbatalar<\/strong><\/td><\/td><\/td><\/tr>
1. Meclis ve kurul kararlar\u0131 (\u0130hale kararlar\u0131 hari\u00e7)<\/td><\/td>(672,40 TL)<\/td><\/tr>
2. \u0130hale kararlar\u0131<\/td><\/td>(Binde 5,69)<\/td><\/tr>
3. Veraset ve intikal vergisi ile ilgili ivazs\u0131z intikallerin beyan\u0131na dair vergi dairelerine verilen tahakkuktan sonraki beyanlar<\/td><\/td>(443,70 TL)<\/td><\/tr>
4. \u0130rat, \u00fccret, yevmiye, kira, faiz gibi \u00f6demeler i\u00e7in d\u00fczenlenen bordrolar ve ekleri (Binde 7,59)<\/td><\/td>(Binde 7,59)<\/td><\/tr>
5. \u0130cra dairelerince resmi daireler nam\u0131na \u015fah\u0131slara \u00f6denen paralar i\u00e7in d\u00fczenlenen makbuzlar<\/td><\/td>(Binde 7,59)<\/td><\/tr>
2. Beyannameler (Bu beyannamelerin sadece bir n\u00fcshas\u0131 vergiye tabidir):<\/strong><\/td><\/td><\/td><\/tr>
a) Yabanc\u0131 memleketlerden gelen posta g\u00f6nderilerinin g\u00fcmr\u00fcklenmesi i\u00e7in postanelerce g\u00fcmr\u00fcklere verilen liste beyannamelerde yaz\u0131l\u0131 her g\u00f6nderi maddesi i\u00e7in<\/td><\/td>(4,80 TL)<\/td><\/tr>
b) Vergi beyannameleri:<\/td><\/td><\/td><\/tr>
ba) Y\u0131ll\u0131k gelir vergisi beyannameleri<\/td><\/td>(672,40 TL)<\/td><\/tr>
bb) Kurumlar vergisi beyannameleri<\/td><\/td>(898,20 TL)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
2. Beyannameler (Devam)<\/strong><\/td><\/td><\/td><\/tr>
bc) Katma de\u011fer vergisi beyannameleri<\/td><\/td>(443,70 TL)<\/td><\/tr>
bd) Muhtasar beyannameler<\/td><\/td>(443,70 TL)<\/td><\/tr>
be) Di\u011fer vergi beyannameleri (damga vergisi beyannameleri hari\u00e7)<\/td><\/td>(443,70 TL)<\/td><\/tr>
c) G\u00fcmr\u00fck idarelerine verilen beyannameler<\/td><\/td>(898,20 TL)<\/td><\/tr>
d) Belediye ve il \u00f6zel idarelerine verilen beyannameler<\/td><\/td>(355,00 TL)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
3. Ticari ka\u011f\u0131tlar<\/strong><\/td><\/td><\/td><\/tr>
A. Belli paray\u0131 ihtiva eden ka\u011f\u0131tlar:<\/strong><\/td><\/td><\/td><\/tr>
1. Ticaret senetleri:<\/td><\/td><\/td><\/tr>
a) Poli\u00e7eler ve emre yaz\u0131l\u0131 senetler (ciro yoluyla tedav\u00fcl edenler)<\/td><\/td>(Binde 9,48)<\/td><\/tr>
b) Ticaret senetleri (ciro yoluyla tedav\u00fcl etmeyenler)<\/td><\/td>(Binde 9,48)<\/td><\/tr>
B. Belli paray\u0131 ihtiva etmeyen ka\u011f\u0131tlar:<\/strong><\/td><\/td><\/td><\/tr>
1. Ticaret sicili kay\u0131tlar\u0131<\/td><\/td>(267,00 TL)<\/td><\/tr>
2. Gemi sicili kay\u0131tlar\u0131<\/td><\/td>(2.265,60 TL)<\/td><\/tr>
3. Ticar\u00ee i\u015fletme rehin senetleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
4. Makbuzlar ve ibra senetleri<\/strong><\/td><\/td><\/td><\/tr>
1. Maa\u015f, \u00fccret, g\u00fcndelik, huzur hakk\u0131, aidat, ikramiye, prim, k\u0131dem tazminat\u0131, ihbar tazminat\u0131 ve sair \u00f6demeler i\u00e7in d\u00fczenlenen makbuzlar ve ibra senetleri<\/td><\/td>(Binde 7,59)<\/td><\/tr>
2. KDV Kanununa g\u00f6re d\u00fczenlenen makbuzlar (Binde 7,59)<\/td><\/td>(Binde 7,59)<\/td><\/tr>
3. Serbest meslek makbuzlar\u0131<\/td><\/td>(Binde 7,59)<\/td><\/tr>
4. Di\u011fer makbuzlar (Belli paray\u0131 ihtiva edenler)<\/td><\/td>(Binde 7,59)<\/td><\/tr>
5. Defterler<\/strong><\/td><\/td><\/td><\/tr>
1. Resmi dairelerin her t\u00fcrl\u00fc i\u015flem ve kayd\u0131 i\u00e7in tuttuklar\u0131 defterler<\/td><\/td>(178,80 TL)<\/td><\/tr>
2. Resmi daireler d\u0131\u015f\u0131nda kalanlar\u0131n tuttuklar\u0131 defterler<\/td><\/td>(443,70 TL)<\/td><\/tr>
6. Noter ka\u011f\u0131tlar\u0131<\/strong><\/td><\/td><\/td><\/tr>
1. Noter senedi<\/td><\/td>(Binde 1,89)<\/td><\/tr>
2. Noter tasti\u011fi<\/td><\/td>(443,70 TL)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
7. Tapu ve kadastro i\u015flemleri<\/strong><\/td><\/td><\/td><\/tr>
1. Gayrimenkullerin, ayni haklar\u0131n ve gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmelerinin tapu siciline tescil ve \u015ferhine ait i\u015flemler (Binde 7,59)<\/td><\/td>(Binde 7,59)<\/td><\/tr>
2. Tapu sicilinden bir k\u0131s\u0131m suretler ve belgelerin tasdiki<\/td><\/td>(355,00 TL)<\/td><\/tr>
8. G\u00fcmr\u00fck i\u015flemleri<\/strong><\/td><\/td><\/td><\/tr>
1. G\u00fcmr\u00fck idarelerine verilen g\u00fcmr\u00fck beyannameleri, g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011furan di\u011fer beyanlar ve g\u00fcmr\u00fck i\u015flemleri<\/td><\/td>(898,20 TL)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
9. Kira, irtifak ve kullanma izni s\u00f6zle\u015fmeleri<\/strong><\/td><\/td><\/td><\/tr>
1. Kira s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 1,89)<\/td><\/tr>
2. \u0130rtifak ve kullanma izni s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
10. \u0130potek, teminat ve kefalet s\u00f6zle\u015fmeleri<\/strong><\/td><\/td><\/td><\/tr>
1. \u0130potek s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
2. Teminat ve kefalet s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr>
11. Finansal kiralama s\u00f6zle\u015fmeleri<\/strong><\/td><\/td><\/td><\/tr>
1. Finansal kiralama s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
12. Sigorta s\u00f6zle\u015fmeleri<\/strong><\/td><\/td><\/td><\/tr>
1. Hayat sigortas\u0131 s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 1,89)<\/td><\/tr>
2. Di\u011fer sigorta s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
13. Yetki belgeleri<\/strong><\/td><\/td><\/td><\/tr>
1. Ta\u015f\u0131t ruhsatlar\u0131<\/td><\/td>(672,40 TL)<\/td><\/tr>
2. Yap\u0131 kullanma izin belgesi<\/td><\/td>(443,70 TL)<\/td><\/tr>
3. Di\u011fer yetki belgeleri<\/td><\/td>(178,80 TL)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
14. Onaylar, tasdikler ve tesciller<\/strong><\/td><\/td><\/td><\/tr>
1. Resmi dairelerin her t\u00fcrl\u00fc onaylar\u0131, tasdikleri ve tescilleri<\/td><\/td>(178,80 TL)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
15. \u0130lam ve \u0130lam Niteli\u011findeki Belgeler<\/strong><\/td><\/td><\/td><\/tr>
1. Mahkeme ilamlar\u0131<\/td><\/td>(Binde 1,89)<\/td><\/tr>
2. Resmi dairelerce d\u00fczenlenen ilam niteli\u011findeki belgeler<\/td><\/td>(Binde 1,89)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
16. Ticari \u0130\u015fletme Devir ve Birle\u015fme S\u00f6zle\u015fmeleri<\/strong><\/td><\/td><\/td><\/tr>
1. Ticari i\u015fletme devir ve birle\u015fme s\u00f6zle\u015fmeleri<\/td><\/td>(Binde 9,48)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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<\/p>\n\n\n\n

POZ\u0130SYON<\/strong><\/td>KONUSU<\/strong><\/td>ORAN<\/strong><\/td><\/tr><\/thead>
17. Di\u011fer Ka\u011f\u0131tlar<\/strong><\/td><\/td><\/td><\/tr>
1. Di\u011fer ka\u011f\u0131tlar<\/td><\/td>(178,80 TL)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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<\/p>\n","protected":false},"excerpt":{"rendered":"

2025 YILINDA UYGULANACAK MAKTU DAMGA VERG\u0130S\u0130 TUTARLARI \u0130LE DAMGA VERG\u0130S\u0130 AZAM\u0130 TUTARI Sirk\u00fcler No: 2025\/18 \u0130stanbul, 02.01.2025 Bilindi\u011fi \u00fczere, Damga Vergisi Kanunu’nun m\u00fckerrer 30 uncu maddesinin 5281 say\u0131l\u0131 Kanunun 6’nc\u0131 maddesiyle de\u011fi\u015fik birinci f\u0131kras\u0131na g\u00f6re Damga Vergisi Kanunu’na ekli (1) say\u0131l\u0131 tabloda yer alan maktu vergiler (maktu ve nispi vergilerin asgari ve azami miktarlar\u0131n\u0131 belirleyen…<\/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\/990"}],"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=990"}],"version-history":[{"count":1,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/990\/revisions"}],"predecessor-version":[{"id":991,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/990\/revisions\/991"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}