{"id":68437,"date":"2022-12-30T15:35:04","date_gmt":"2022-12-30T15:35:04","guid":{"rendered":"https:\/\/haberulus.net\/?p=68437"},"modified":"2022-12-30T15:35:04","modified_gmt":"2022-12-30T15:35:04","slug":"2023-mtv-odemesi-ne-kadar-oldu-motorlu-tasitlar-vergisi-karari-resmi-gazete-yayinlandi","status":"publish","type":"post","link":"https:\/\/haberulus.net\/?p=68437","title":{"rendered":"2023 MTV \u00f6demesi ne kadar oldu? Motorlu Ta\u015f\u0131tlar Vergisi karar\u0131 Resmi Gazete yay\u0131nland\u0131"},"content":{"rendered":"

Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan \u201cMotorlu Ta\u015f\u0131tlar Vergisi Genel Tebli\u011fi\u201d Resmi Gazete\u2019de yay\u0131nland\u0131. De\u011fi\u015fiklikle ilgili \u015fu ifadeler yer ald\u0131:<\/p>\n

\u201cAma\u00e7 ve kapsam<\/strong><\/p>\n

MADDE 1- (1) Bu Tebli\u011fin amac\u0131, 1\/1\/2023 tarihinden itibaren uygulanacak motorlu ta\u015f\u0131tlar vergisi tutarlar\u0131n\u0131n tespit ve ilan edilmesidir.<\/p>\n

Dayanak<\/strong><\/p>\n

MADDE 2- (1) Bu Tebli\u011f, 18\/2\/1963 tarihli ve 197 say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Kanununun \u201cYetki\u201d ba\u015fl\u0131kl\u0131 10 uncu maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Vergileme \u00f6l\u00e7\u00fc ve hadleri<\/strong><\/p>\n

MADDE 3- (1) 197 say\u0131l\u0131 Kanunun 10 uncu maddesinin;<\/p>\n

a) \u0130kinci f\u0131kras\u0131nda, \u201cHer takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere \u00f6nceki y\u0131lda uygulanan ta\u015f\u0131t de\u011ferleri ve vergi miktarlar\u0131 o y\u0131l i\u00e7in Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca tespit ve ilan olunan yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r.\u201d h\u00fckm\u00fcne,<\/p>\n

b) D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cTa\u015f\u0131t de\u011ferlerinin hesab\u0131nda y\u00fcz T\u00fcrk liras\u0131na, \u00f6denmesi gereken vergi miktarlar\u0131nda ise bir T\u00fcrk liras\u0131na kadar olan kesirler dikkate al\u0131nmaz.\u201d h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

(2) 2022 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 % 122,93 (y\u00fcz yirmi iki virg\u00fcl doksan \u00fc\u00e7) olarak tespit edilmi\u015f ve 24\/11\/2022 tarihli ve 32023 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:542) ile ilan edilmi\u015f bulunmaktad\u0131r. Ayr\u0131ca 20\/12\/2022 tarihli ve 6582 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla s\u00f6z konusu yeniden de\u011ferleme oran\u0131, 197 say\u0131l\u0131 Kanunun 5 inci maddesinde yer alan (I) say\u0131l\u0131 tarife, 6 nc\u0131 maddesinde yer alan (II) ve (IV) say\u0131l\u0131 tarifeler ve ge\u00e7ici 8 inci maddesinde yer alan (I\/A) say\u0131l\u0131 tarifesinde bulunan ta\u015f\u0131tlar i\u00e7in, 2023 y\u0131l\u0131 motorlu ta\u015f\u0131tlar vergisi tutarlar\u0131n\u0131n tespitinde uygulanmak \u00fczere % 61,5 (altm\u0131\u015f bir virg\u00fcl be\u015f) olarak belirlenmi\u015ftir.<\/p>\n

(3) Buna g\u00f6re, 1\/1\/2023 tarihinden itibaren motorlu ta\u015f\u0131tlar\u0131n vergilendirilmesine ili\u015fkin 197 say\u0131l\u0131 Kanunun 5 inci maddesindeki (I) say\u0131l\u0131 tarife, 6 nc\u0131 maddesinde yer alan (II) ve (IV) say\u0131l\u0131 tarifeler ve ge\u00e7ici 8 inci maddesindeki (I\/A) say\u0131l\u0131 tarife yeniden belirlenmi\u015ftir.<\/p>\n

2023 MOTORLU TA\u015eITLAR VERG\u0130S\u0130 TAR\u0130FELER\u0130<\/strong><\/p>\n

MADDE 4- (1)<\/p>\n

A. (I) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesi<\/strong><\/p>\n

1\/1\/2018 tarihinden (bu tarih dahil) sonra kay\u0131t ve tescil edilen otomobil, kapt\u0131ka\u00e7t\u0131, arazi ta\u015f\u0131tlar\u0131 ve benzeri ta\u015f\u0131tlar ile motosikletler a\u015fa\u011f\u0131daki (I) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilir.<\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

B. (II) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesi<\/strong><\/p>\n

(I) ve (I\/A) say\u0131l\u0131 tarifelerde yaz\u0131l\u0131 otomobil, arazi ta\u015f\u0131t\u0131, kapt\u0131ka\u00e7t\u0131 ve benzerleri ile motosikletler d\u0131\u015f\u0131nda kalan motorlu kara ta\u015f\u0131tlar\u0131, a\u015fa\u011f\u0131daki (II) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilir.<\/p>\n

\"\"<\/p>\n

C. (IV) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesi<\/strong><\/p>\n

U\u00e7ak ve helikopterler (T\u00fcrkku\u015fu, T\u00fcrk Hava Kurumuna ait olanlar hari\u00e7) a\u015fa\u011f\u0131daki (IV) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilir.<\/p>\n

\"\"<\/p>\n

D. (I\/A) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesi<\/strong><\/p>\n

31\/12\/2017 tarihinden (bu tarih dahil) \u00f6nce kay\u0131t ve tescil edilen otomobil, kapt\u0131ka\u00e7t\u0131, arazi ta\u015f\u0131tlar\u0131 ve benzeri ta\u015f\u0131tlar, 197 say\u0131l\u0131 Kanunun ge\u00e7ici 8 inci maddesinde d\u00fczenlenen (I\/A) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilir.<\/p>\n

\"\"

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 5- (1) Bu Tebli\u011f 1\/1\/2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 6- (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete’de “Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f” yay\u0131nland\u0131. Resmi Gazete’nin m\u00fckerrer say\u0131s\u0131nda yer alan kararda, 2023 y\u0131l\u0131nda uygulanacak g\u00fcncel MTV tarifeleri yer ald\u0131.<\/p>\n","protected":false},"author":1,"featured_media":68438,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[319,579,113,3234,50],"class_list":["post-68437","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-319","tag-madde","tag-tarih","tag-teblig","tag-vergi"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/68437","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=68437"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/68437\/revisions"}],"predecessor-version":[{"id":68439,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/68437\/revisions\/68439"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/68438"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=68437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=68437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=68437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}