{"id":961,"date":"2025-10-22T17:28:10","date_gmt":"2025-10-22T17:28:10","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=961"},"modified":"2025-10-22T17:28:13","modified_gmt":"2025-10-22T17:28:13","slug":"sirkuler-no-2025-04-engellilere-otvden-istisna-arac-satisindaki-ust-limit-2025-yili-icin-2-290-200-tlye-yukseltilmistir","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/duyuru-sirkuler\/sirkuler-no-2025-04-engellilere-otvden-istisna-arac-satisindaki-ust-limit-2025-yili-icin-2-290-200-tlye-yukseltilmistir\/","title":{"rendered":"Sirk\u00fcler No: 2025\/04 ENGELL\u0130LERE \u00d6TV&#8217;DEN \u0130ST\u0130SNA ARA\u00c7 SATI\u015eINDAK\u0130 \u00dcST L\u0130M\u0130T 2025 YILI \u0130\u00c7\u0130N 2.290.200 TL&#8217;YE Y\u00dcKSELT\u0130LM\u0130\u015eT\u0130R\u00a0"},"content":{"rendered":"\n<ul>\n<li><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>ENGELL\u0130LERE \u00d6TV&#8217;DEN \u0130ST\u0130SNA ARA\u00c7 SATI\u015eINDAK\u0130 \u00dcST L\u0130M\u0130T 2025 YILI \u0130\u00c7\u0130N 2.290.200 TL&#8217;YE Y\u00dcKSELT\u0130LM\u0130\u015eT\u0130R&nbsp;<sup><\/sup><\/p>\n\n\n\n<p>Sirk\u00fcler No: 2025\/04&nbsp;<sup><\/sup>\u0130stanbul, 31.12.2024&nbsp;<sup><\/sup><\/p>\n\n\n\n<p>Bilindi\u011fi gibi, \u00d6zel T\u00fcketim Vergisi (\u00d6TV) Kanununun 7 nci maddesinin birinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendinin (a) alt bendi uyar\u0131nca, Kanuna ekli (II) say\u0131l\u0131 listedeki kay\u0131t ve tescile tabi mallardan, T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin,<\/p>\n\n\n\n<ul>\n<li>87.03 tarife pozisyonunda yer alan, motor silindir hacmine bak\u0131lmaks\u0131z\u0131n, hesaplanmas\u0131 gereken \u00f6zel t\u00fcketim vergisi ve di\u011fer her t\u00fcrl\u00fc vergiler d\u00e2hil bedeli belli bir tutar\u0131n alt\u0131nda olan binek otomobil, panelvan, pick-up, arazi ta\u015f\u0131t\u0131, ATV, jeep, stey\u015f\u0131n vagon, vb. ta\u015f\u0131tlar\u0131n,\u00a0<\/li>\n\n\n\n<li>87.04 tarife pozisyonunda yer alan, e\u015fya ta\u015f\u0131maya mahsus, 2800 cm\u00b3 veya alt\u0131nda motor silindir hacmine sahip van, panelvan, kamyonet, pick-up, vb. ta\u015f\u0131tlar\u0131n,\u00a0<\/li>\n\n\n\n<li>87.11 tarife pozisyonunda yer alan, motor silindir hacmine bak\u0131lmaks\u0131z\u0131n, motosikletlerin,\u00a0<\/li>\n<\/ul>\n\n\n\n<p>engellilik derecesi %90 veya daha fazla olan malul veya engelliler taraf\u0131ndan be\u015f y\u0131lda bir defaya mahsus olmak \u00fczere ilk iktisab\u0131 \u00d6TV&#8217;den m\u00fcstesnad\u0131r<sup><\/sup>.&nbsp;Bu istisnadan yararlanmak i\u00e7in, ta\u015f\u0131t\u0131n \u00f6zel tertibatl\u0131 olmas\u0131 ve malul veya engellinin ta\u015f\u0131t\u0131 bizzat kullanmas\u0131 \u015fart\u0131 aranmaz<sup><\/sup>.<\/p>\n\n\n\n<p>ARTI F\u0130K\u0130R&nbsp;<sup><\/sup><a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.arti-fikir.com\/\">www.arti-fikir.com<\/a>&nbsp;<sup><\/sup>Sayfa 2&nbsp;<sup><\/sup><\/p>\n\n\n\n<p>Yukar\u0131da yer verilen 87.03 tarife pozisyonundaki ara\u00e7lara ili\u015fkin istisna uygulamas\u0131na esas \u00fcst s\u0131n\u0131r 2024 y\u0131l\u0131nda 1.591.200 TL olarak uygulanm\u0131\u015ft\u0131<sup><\/sup>.&nbsp;Bu \u00fcst s\u0131n\u0131r, 30.12.2024 tarihli ve 32768 say\u0131l\u0131 (2. M\u00fckerrer) Resmi Gazete&#8217;de yay\u0131mlanan \u00d6zel T\u00fcketim Vergisi (II) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 13) (Tebli\u011f) ile 2.290.200 TL&#8217;ye \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r<sup><\/sup>.&nbsp;Tebli\u011f 1\/1\/2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir<sup><\/sup>.<\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla&nbsp;<sup><\/sup><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ENGELL\u0130LERE \u00d6TV&#8217;DEN \u0130ST\u0130SNA ARA\u00c7 SATI\u015eINDAK\u0130 \u00dcST L\u0130M\u0130T 2025 YILI \u0130\u00c7\u0130N 2.290.200 TL&#8217;YE Y\u00dcKSELT\u0130LM\u0130\u015eT\u0130R&nbsp; Sirk\u00fcler No: 2025\/04&nbsp;\u0130stanbul, 31.12.2024&nbsp; Bilindi\u011fi gibi, \u00d6zel T\u00fcketim Vergisi (\u00d6TV) Kanununun 7 nci maddesinin birinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendinin (a) alt bendi uyar\u0131nca, Kanuna ekli (II) say\u0131l\u0131 listedeki kay\u0131t ve tescile tabi mallardan, T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin, engellilik derecesi %90 veya daha&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":434,"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":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/961"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=961"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/961\/revisions"}],"predecessor-version":[{"id":962,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/961\/revisions\/962"}],"up":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/434"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}