{"id":7355,"date":"2005-05-16T00:00:00","date_gmt":"2005-05-15T21:00:00","guid":{"rendered":"https:\/\/2021.zeytinburnu.istanbul\/haberler\/belediye-gelirleri-kanunu-genel-tebligi-yayinlandi\/"},"modified":"2022-02-11T11:24:08","modified_gmt":"2022-02-11T08:24:08","slug":"belediye-gelirleri-kanunu-genel-tebligi-yayinlandi","status":"publish","type":"post","link":"https:\/\/zeytinburnu.istanbul\/haberler\/belediye-gelirleri-kanunu-genel-tebligi-yayinlandi\/","title":{"rendered":"Belediye Gelirleri Kanunu Genel Tebli\u011fi yay\u0131nland\u0131"},"content":{"rendered":"

Belediyelerin yapt\u0131klar\u0131 hizmetler kar\u015f\u0131l\u0131\u011f\u0131nda \u00fccret almalar\u0131na ili\u015fkin h\u00fck\u00fcmler 1981 y\u0131l\u0131nda y\u00fcr\u00fcl\u00fc\u011fe giren 2464 Say\u0131l\u0131 Belediye Gelirleri Kanununun 97’nci maddesi ile d\u00fczenleniyor. Resmi Gazete’nin 16 May\u0131s 2005 Pazartesi g\u00fcnk\u00fc say\u0131s\u0131nda bu konu ile iligili Maliye Bakanl\u0131\u011f\u0131 Tebli\u011fi yay\u0131nland\u0131.<\/p>\n

Tebli\u011fde; “2464 say\u0131l\u0131 Kanunun 97’nci maddesinde, belediyelerin; bu Kanunda har\u00e7 veya kat\u0131lma pay\u0131 konusu yap\u0131lmayan ve ilgililerin iste\u011fine ba\u011fl\u0131 olarak ifa edecekleri her t\u00fcrl\u00fc hizmet i\u00e7in belediye meclislerince d\u00fczenlenecek tarifelere g\u00f6re \u00fccret almaya yetkili olduklar\u0131 belirtilmi\u015f olup, belediyeye tekel olarak verilmi\u015f i\u015flerin kendi \u00f6zel h\u00fck\u00fcmlerine tabi olaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r” denilirken, 5272 say\u0131l\u0131 Belediye Kanununda, belediye meclisi taraf\u0131ndan belirlenecek tarifelere g\u00f6re tahsil edilecek hizmet kar\u015f\u0131l\u0131\u011f\u0131 \u00fccretlerin, belediyelerin gelirleri aras\u0131nda yer ald\u0131\u011f\u0131 ifade edildi.<\/p>\n

Ayr\u0131ca, b\u00fcy\u00fck\u015fehir belediyesinin yetki alan\u0131ndaki meydan, bulvar, cadde ve ana yollar ile bu alanlara cephesi bulunan binalar \u00fczerindeki her t\u00fcrl\u00fc ilan ve reklamlar\u0131n vergileri ile asma, tahsis ve bak\u0131m \u00fccretleri ve yap\u0131lacak hizmetler kar\u015f\u0131l\u0131\u011f\u0131 al\u0131nacak \u00fccretlerin de b\u00fcy\u00fck\u015fehir belediyelerinin gelirleri aras\u0131nda say\u0131ld\u0131\u011f\u0131 belirtildi.<\/p>\n

Tebli\u011fde adaletli \u00fccret tesbitine vurgu yap\u0131larak \u015f\u00f6ye denildi; “Belediyelerin har\u00e7 veya kat\u0131lma pay\u0131 konusu yap\u0131lmayan ve ilgililerin iste\u011fine ba\u011fl\u0131 olarak ifa edecekleri her t\u00fcrl\u00fc hizmet i\u00e7in belediye meclislerince d\u00fczenlenecek tarifelere g\u00f6re \u00fccret almalar\u0131 m\u00fcmk\u00fcn bulunmakla beraber, \u00fccretlerin hizmetten faydalananlardan yap\u0131lan hizmetin maliyeti g\u00f6z \u00f6n\u00fcnde bulundurularak adalet, e\u015fitlik ve genellik prensiplerine uygun olarak tespit edilmesi gerekmektedir.”<\/p>\n

Resmi Gazete’de \u00fccret uygulamalar\u0131na ili\u015fkin verilen \u00f6rnekler \u015f\u00f6yle;<\/p>\n

“\u00d6rnek 1: 2464 say\u0131l\u0131 Kanunun 80’inci maddesinin (d) f\u0131kras\u0131nda yer alan Zemin A\u00e7ma \u0130zni ve Toprak Hafriyat\u0131 Harc\u0131, yukar\u0131da belirtilen y\u00f6netmelikte;<\/p>\n

“1. Zemin A\u00e7ma:Gayrimenkul sahiplerince pis su mecralar\u0131n\u0131n yap\u0131n\u0131n bulundu\u011fu sokaktaki la\u011f\u0131m \u015febekesine veya umumi fossepti\u011fe ba\u011flanmas\u0131 veya elektrik, temiz su, P.T.T. hatt\u0131 gibi teknik altyap\u0131 hizmetlerinin g\u00f6t\u00fcr\u00fclmesi amac\u0131 ile belediyelerce tespit edilen esaslar dahilinde yol, kald\u0131r\u0131m, meydan veya benzeri yerlerin kazan\u0131lmas\u0131d\u0131r.<\/p>\n

2. Toprak Hafriyat\u0131: Temel kaz\u0131s\u0131 ile in\u015faat sahas\u0131nda daha \u00f6nceden mevcut olup da bu in\u015faat sebebiyle kald\u0131r\u0131lmas\u0131 gereken y\u0131k\u0131m art\u0131\u011f\u0131 malzemenin belediyece g\u00f6sterilecek yere d\u00f6k\u00fclmesi ve bu yerlerin tesviyesi faaliyetlerinin b\u00fct\u00fcn\u00fcd\u00fcr” \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

M\u00fckellefler taraf\u0131ndan yukar\u0131da a\u00e7\u0131klanan zemin a\u00e7ma ve toprak hafriyat\u0131 i\u00e7in belediyeden izin talebinde bulunulmas\u0131 halinde an\u0131lan Kanunda yer alan tarifelere g\u00f6re har\u00e7 al\u0131nmas\u0131 gerekmekte olup, bunun i\u00e7in ayr\u0131ca \u00fccret al\u0131nmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Ancak, hafriyatta meydana gelen y\u0131k\u0131m art\u0131\u011f\u0131 malzemenin m\u00fckellefin talebi \u00fczerine belediyece kald\u0131r\u0131lmas\u0131 ve ta\u015f\u0131nmas\u0131 halinde \u00fccret al\u0131nmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n

\u00d6rnek 2: B\u00fcy\u00fck\u015fehir belediyeleri ile di\u011fer belediyeler, ilan ve reklam vergisi d\u0131\u015f\u0131nda verecekleri hizmete kar\u015f\u0131l\u0131k olarak asma, tahsis ve bak\u0131m \u00fccreti alabileceklerdir. S\u00f6z\u00fc edilen \u00fccretlerin al\u0131nabilmesi i\u00e7in m\u00fckelleflerin hizmet binalar\u0131 d\u0131\u015f\u0131nda, meydan, bulvar, cadde ve ana yollar ile bu alanlara cephesi bulunan binalara ve di\u011fer yerlere ilan ve reklamlar\u0131n\u0131 asabilmek i\u00e7in belediyelerden asma, tahsis ve bak\u0131m hizmeti talebinde bulunmas\u0131 ve belediyelerin de bu hizmeti yerine getirmesi gerekmektedir. Bu durumda belediye meclislerince d\u00fczenlenecek tarifelere g\u00f6re \u00fccret almalar\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. Buna kar\u015f\u0131l\u0131k, \u00fccrete konu edilen ve m\u00fckelleflerin hizmet binalar\u0131nda ve di\u011fer yerlerde bulunan ve belediyelerden asma, tahsis ve bak\u0131m hizmeti talep edilmeyen ilan ve reklamlar\u0131 i\u00e7in, 2464 say\u0131l\u0131 Kanunda yer alan ilan ve reklam vergisi d\u0131\u015f\u0131nda herhangi bir \u00fccret al\u0131nmas\u0131 s\u00f6z konusu de\u011fildir.<\/p>\n

Bu durumda, yukar\u0131da yer alan \u00f6rneklerde de belirtildi\u011fi \u00fczere, 2464 say\u0131l\u0131 Kanunda har\u00e7 ve kat\u0131lma pay\u0131 konusu olan i\u015f ve hizmetler i\u00e7in, belediyelerce bu kapsam d\u0131\u015f\u0131nda ba\u015fkaca bir i\u015f veya hizmet verilmeyen hallerde, har\u00e7 ve kat\u0131lma pay\u0131 d\u0131\u015f\u0131nda her ne ad alt\u0131nda olursa olsun ba\u015fka bir bedel al\u0131nmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.”<\/p>\n","protected":false},"excerpt":{"rendered":"

Belediyelerin yapt\u0131klar\u0131 hizmetler kar\u015f\u0131l\u0131\u011f\u0131nda \u00fccret almalar\u0131na ili\u015fkin h\u00fck\u00fcmlerin d\u00fczenlendi\u011fi 2464 Say\u0131l\u0131 Belediye Gelirleri Kanunu ile ilgli tebli\u011f Resmi Gazete’de yay\u0131nland\u0131.<\/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":"\nBelediye Gelirleri Kanunu Genel Tebli\u011fi yay\u0131nland\u0131 - Zeytinburnu Belediyesi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/zeytinburnu.istanbul\/haberler\/belediye-gelirleri-kanunu-genel-tebligi-yayinlandi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Belediye Gelirleri Kanunu Genel Tebli\u011fi yay\u0131nland\u0131 - 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