{"id":7353,"date":"2006-11-08T00:00:00","date_gmt":"2006-11-07T22:00:00","guid":{"rendered":"https:\/\/2021.zeytinburnu.istanbul\/haberler\/49-seri-no-lu-emlak-vergisi-genel-tebligi-yayimlandi\/"},"modified":"2022-02-11T11:31:58","modified_gmt":"2022-02-11T08:31:58","slug":"49-seri-no-lu-emlak-vergisi-genel-tebligi-yayimlandi","status":"publish","type":"post","link":"https:\/\/zeytinburnu.istanbul\/haberler\/49-seri-no-lu-emlak-vergisi-genel-tebligi-yayimlandi\/","title":{"rendered":"49 Seri No.lu Emlak Vergisi Genel Tebli\u011fi Yay\u0131mland\u0131"},"content":{"rendered":"<p>8.11.2006 tarih ve 26340 seri No.lu Emlak Vergisi Genel Tebli\u011fi ile Emlak Vergisi Kanunu uyar\u0131nca, A\u011fustos ay\u0131nda birim de\u011ferlerinde d\u00fczeltme yap\u0131lan yerlerin emlak vergilerinin hesaplanma \u015fekli ve \u00f6denmesi konusuna a\u00e7\u0131klamalar yap\u0131ld\u0131.<\/p>\n<p>Buna g\u00f6re, yeni de\u011fer takdirleri s\u0131ras\u0131nda birim de\u011feri artan yerlerin 2006 y\u0131l\u0131na ili\u015fkin emlak vergisi, belirlenen yeni de\u011ferler \u00fczerinden hesaplanacak ve daha sonra Mart-May\u0131s d\u00f6neminde yat\u0131r\u0131lan ilk taksit, verginin \u00f6denmi\u015f olmas\u0131na bak\u0131lmaks\u0131z\u0131n bu tutardan mahsup edilecek; bakiye k\u0131s\u0131m 30 Kas\u0131m 2006 tarihine kadar tarh ve tahakkuk ettirilecek.<\/p>\n<p>Emlak vergisi de\u011ferlerinin yeni takdirler s\u0131ras\u0131nda d\u00fc\u015f\u00fcr\u00fclmesi ve b\u00f6ylece hesaplanan emlak vergisinin 2006 y\u0131l\u0131na ait birinci taksitten az olmas\u0131 halinde ise aradaki fark, m\u00fckellefin ilgili belediyeye Emlak Vergisi ya da Belediye Gelirleri Kanunu kapsam\u0131nda borcu varsa, bunlara mahsup edilecektir. Borcun bulunmamas\u0131 durumunda da red ve iade yoluna ba\u015fvurulacak.<\/p>\n<p>A\u011fustos ay\u0131nda emlak vergisine tabi birim de\u011ferler de\u011fi\u015fmeyen yerlerde emla\u011f\u0131 bulunanlar ise yeni bir i\u015fleme gerek kalmadan, verginin ikinci taksidini yat\u0131racaklar.<\/p>\n<p>Genel Tebli\u011f metnine eri\u015fmek i\u00e7in &#8211; [link]Mevzuat\/18\/emlak-vergisi-kanunu-genel-tebligi.aspx:Emlak Vergisi Genel Tebli\u011fi (Seri No: 49)[\/link]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Genel Tebi\u011fde, Emlak Vergisi \u0130kinci Taksidinin \u00d6denmesi ve Arsa ve Arazi Metrekare Birim De\u011ferlerinin Tespitine \u0130li\u015fkin hususlara a\u00e7\u0131kl\u0131k getiriliyor.<\/p>\n","protected":false},"author":1,"featured_media":49675,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - 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