{"id":1420,"date":"2024-01-16T14:46:56","date_gmt":"2024-01-16T14:46:56","guid":{"rendered":"https:\/\/pamukhukuk.com\/?p=1420"},"modified":"2024-01-16T14:52:21","modified_gmt":"2024-01-16T14:52:21","slug":"otv-muafiyetli-arac-satin-alma-hakkinda-bilgi-bulteni","status":"publish","type":"post","link":"https:\/\/pamukhukuk.com\/?p=1420","title":{"rendered":"\u00d6TV MUAF\u0130YETL\u0130 ARA\u00c7 SATIN ALMA HAKKINDA B\u0130LG\u0130 B\u00dcLTEN\u0130"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1420\" class=\"elementor elementor-1420\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ed7151 e-flex e-con-boxed e-con e-parent\" data-id=\"6ed7151\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a97101 elementor-widget elementor-widget-heading\" data-id=\"7a97101\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 14-09-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">\u00d6TV MUAF\u0130YETL\u0130 ARA\u00c7 SATIN ALMA HAKKINDA B\u0130LG\u0130 B\u00dcLTEN\u0130<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24c9cb4 elementor-widget elementor-widget-text-editor\" data-id=\"24c9cb4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 14-09-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p class=\"MsoListParagraph\" style=\"text-align:justify;text-indent:-18.0pt;\nmso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span style=\"mso-bidi-font-family:\nCalibri;mso-bidi-theme-font:minor-latin;color:#C00000\">1)<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"color:#C00000\">G\u0130R\u0130\u015e<o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">Belirli mal veya \u00fcr\u00fcnler\n\u00fczerinden maktu veya oransal olarak al\u0131nan bir harcama vergisi olan \u00f6zel\nt\u00fcketim vergisi<b>\u201d \u00d6TV\u201d,<\/b> otomobillerden de motor hacmi, kullan\u0131m amac\u0131,\nmotor tipi ve sat\u0131\u015f bedeli gibi \u00e7e\u015fitli kriterlere g\u00f6re de\u011fi\u015fen oranlarda\nal\u0131nmaktad\u0131r. Ancak, 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u2019nda malul veya\nengellilerin ta\u015f\u0131t al\u0131m\u0131nda \u00d6TV istisnas\u0131 d\u00fczenlenmi\u015ftir. Buna g\u00f6re T\u00fcrkiye\nCumhuriyeti\u2019nde ya\u015fayan engelli bireyler, \u201c\u00d6zel T\u00fcketim Vergisi (II) Say\u0131l\u0131\nListe Uygulama Tebli\u011fi\u201d uyar\u0131nca \u00d6tv muafiyetinden yararlanarak ara\u00e7 sat\u0131n\nalabilmektedirler. 2024 y\u0131l\u0131 i\u00e7in engelli bireyler, 1 milyon 591 bin 255 T\u00fcrk\nLiras\u0131\u2019na\u201dTL\u201d kadar olan ara\u00e7lar\u0131 \u00d6TV muafiyeti ile sat\u0131n alabilir.<o:p><\/o:p><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">\u0130\u015fbu bilgi b\u00fcltenimizde, engelli\nvatanda\u015flar\u0131n \u00f6tv muafiyeti ile ara\u00e7 almalar\u0131 s\u00fcreci hususunda incelemelere yer\nverilmi\u015ftir.<o:p><\/o:p><\/p><p class=\"MsoListParagraph\" style=\"text-align:justify;text-indent:-18.0pt;\nmso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span style=\"mso-bidi-font-family:\nCalibri;mso-bidi-theme-font:minor-latin;color:#C00000\">2)<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"color:#C00000\">ENGELL\u0130 B\u0130REYLERDEN\n\u00d6TV MUAF\u0130YET\u0130 \u0130LE ARA\u00c7 ALIRKEN \u0130STEN\u0130LEN BELGELER NELERD\u0130R?<o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">Engelli bireylerin, \u00f6tv muafiyeti\nile ara\u00e7 alabilmesi i\u00e7in \u00f6ncelikle engelli sa\u011fl\u0131k kurulu raporuna sahip olmas\u0131\ngerekmektedir. S\u00f6z konusu raporda aranan \u015fartlar, engelli bireyin arac\u0131\nkendisinin kullan\u0131p kullanmayaca\u011f\u0131na g\u00f6re de\u011fi\u015fiklik g\u00f6stermektedir. Arac\u0131\nkendisi kullanacak olan engelli bireylerin ayr\u0131ca s\u00fcr\u00fcc\u00fc raporuna da sahip\nolmas\u0131 gerekmektedir. Bunlardan ba\u015fka kullanmas\u0131 gereken te\u00e7hizat\u0131n a\u00e7\u0131klama\nk\u0131sm\u0131nda belirtildi\u011fi engelli sa\u011fl\u0131k kurulu raporunun orijinali ve noter\ntaraf\u0131ndan \u00e7o\u011falt\u0131l\u0131p asl\u0131 gibidir ibaresi eklenmi\u015f iki adet kopyas\u0131 ve kimlik\nfotokopisi gerekmektedir.<o:p><\/o:p><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">Arac\u0131 kendisi kullanmayacak olan\n%90 ve \u00fczeri malul ve engele sahip ki\u015filer i\u00e7in ise s\u00fcre\u00e7 daha farkl\u0131\nilerlemektedir. Bu ki\u015filer, %90 ve \u00fczeri maluliyet ve engel oran\u0131na sahip\noldu\u011fu belirtilen raporun orijinali ve noter taraf\u0131ndan \u00e7o\u011falt\u0131l\u0131p asl\u0131 gibidir\nibaresi eklenmi\u015f iki adet kopyas\u0131, kimlik fotokopisi ve vekaletname veya vasi\nkarar\u0131n\u0131n belge as\u0131llar\u0131 gerekmektedir.<o:p><\/o:p><\/p><p class=\"MsoListParagraph\" style=\"text-align:justify;text-indent:-18.0pt;\nmso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span style=\"mso-bidi-font-family:\nCalibri;mso-bidi-theme-font:minor-latin;color:#C00000\">3)<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"color:#C00000\">\u00d6TV MUAF\u0130YET\u0130 \u0130LE\nALINAN ARA\u00c7LARI K\u0130MLER KULLANAB\u0130L\u0130R?<o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131\nGelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n \u201c\u00d6TV Kanununun (7\/2) Maddesi Uygulamas\u0131 Hk.\u201d\nkonulu ve 23.12.2022 tarihli a\u00e7\u0131klamas\u0131na g\u00f6re %90 ve \u00fczeri mal\u00fbl ve engelli\nara\u00e7 sahibinin arac\u0131 kullanamamas\u0131 durumunda ara\u00e7, sadece, ara\u00e7 sahibi <a name=\"_Hlk156172417\">engelli ki\u015finin e\u015fi, ayn\u0131 il s\u0131n\u0131rlar\u0131nda ikamet eden\nbirinci dereceye kadar kan ve s\u0131hri h\u0131s\u0131mlar\u0131 ile karde\u015fleri, noterce\nd\u00fczenlenmi\u015f i\u015f akdine ba\u011fl\u0131 olarak istihdam edilen B s\u0131n\u0131f\u0131 ehliyet sahibi olan\nbir s\u00fcr\u00fcc\u00fc <\/a>taraf\u0131ndan kullan\u0131labilecektir.<o:p><\/o:p><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">Burada \u00f6zellikle dikkat etmek\ngerekir ki; noterce i\u015f akdine ba\u011fl\u0131 olarak s\u00fcr\u00fcc\u00fc istihdam edebilmesi i\u00e7in\nengelli bireyin i\u015fveren konumunda olmas\u0131 gerekmektedir. Yine, yukar\u0131da yaz\u0131l\u0131\nyeni genelge uyar\u0131nca s\u00f6z konusu arac\u0131n engelli bireyin e\u015fi, ayn\u0131 il\ns\u0131n\u0131rlar\u0131nda ikamet eden birinci dereceye kadar kan ve s\u0131hri h\u0131s\u0131mlar\u0131 ile\nkarde\u015fleri harici bir ki\u015finin kullanmas\u0131 olas\u0131l\u0131\u011f\u0131 yoktur.<o:p><\/o:p><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">Bireyin birinci dereceye kadar\nkan h\u0131s\u0131mlar\u0131; ki\u015finin \u00e7ocuklar\u0131 ve e\u015fleri, annesi(ve e\u015fi), babas\u0131(ve e\u015fi)\nolup, bireyin birinci dereceye kadar s\u0131hri h\u0131s\u0131mlar\u0131 ise e\u015finin annesi(ve e\u015fi),\nbabas\u0131(ve e\u015fi), varsa e\u015finin \u00e7ocuklar\u0131d\u0131r.<o:p><\/o:p><\/p><p class=\"MsoListParagraph\" style=\"text-align:justify;text-indent:-18.0pt;\nmso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span style=\"mso-bidi-font-family:\nCalibri;mso-bidi-theme-font:minor-latin;color:#C00000\">4)<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"color:#C00000\">\u00d6TV MUAF\u0130YET\u0130 \u0130LE\nALINAN ARACI BA\u015eKASI KULLANIRKEN KAZA GER\u00c7EKLE\u015e\u0130RSE KASKO \u00d6DEME YAPAR MI?<o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">Burada \u00f6zellikle dikkat edilmesi\ngereken nokta \u015fudur ki; e\u011fer arac\u0131 kullanan ki\u015fi engelli bireyin e\u015fi, ayn\u0131 il\ns\u0131n\u0131rlar\u0131nda ikamet eden birinci dereceye kadar kan ve s\u0131hri h\u0131s\u0131mlar\u0131 ile\nkarde\u015fleri, noterce d\u00fczenlenmi\u015f i\u015f akdine ba\u011fl\u0131 olarak istihdam edilen B s\u0131n\u0131f\u0131\nehliyet sahibi olan bir s\u00fcr\u00fcc\u00fcs\u00fc ise ve bu hususta ara\u00e7 i\u00e7in yap\u0131lm\u0131\u015f olan\nkaskoda s\u00f6z konusu ki\u015filerin arac\u0131 kulland\u0131\u011f\u0131 zaman kaza yapmas\u0131 halinde\nkaskonun zarar\u0131 kar\u015f\u0131layaca\u011f\u0131na ili\u015fkin \u00f6zel madde mevcutsa bu durumda kasko,\nhasar\u0131 kar\u015f\u0131layacakt\u0131r. Fakat, arac\u0131 kullanan ki\u015fi yukar\u0131da belirtilen\nki\u015filerden de\u011filse ve kaza arac\u0131 kullanma yetkisi olmayan bir ki\u015fi taraf\u0131ndan\nyap\u0131l\u0131rsa bu durumda kasko, hasar\u0131 kar\u015f\u0131lamayacakt\u0131r.<o:p><\/o:p><\/p><p class=\"MsoListParagraph\" style=\"text-align:justify;text-indent:-18.0pt;\nmso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span style=\"mso-bidi-font-family:\nCalibri;mso-bidi-theme-font:minor-latin;color:#C00000\">5)<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"color:#C00000\">\u00d6TV MUAF\u0130YET\u0130 \u0130LE\nALINAN ENGELL\u0130 B\u0130REY\u0130N ARACINI B\u0130REY\u0130N VAS\u0130S\u0130 KULLANAB\u0130L\u0130R M\u0130?<o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">Yukar\u0131da belirtildi\u011fi \u00fczere T.C.\nHazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n \u201c\u00d6TV Kanununun (7\/2)\nMaddesi Uygulamas\u0131 Hk.\u201d konulu ve 23.12.2022 tarihli a\u00e7\u0131klamas\u0131na g\u00f6re %90 ve\n\u00fczeri mal\u00fbl ve engelli ara\u00e7 sahibinin arac\u0131 kullanamamas\u0131 durumunda ara\u00e7,\nsadece, ara\u00e7 sahibi engelli ki\u015finin e\u015fi, ayn\u0131 il s\u0131n\u0131rlar\u0131nda ikamet eden\nbirinci dereceye kadar kan ve s\u0131hri h\u0131s\u0131mlar\u0131 ile karde\u015fleri, noterce\nd\u00fczenlenmi\u015f i\u015f akdine ba\u011fl\u0131 olarak istihdam edilen B s\u0131n\u0131f\u0131 ehliyet sahibi olan\nbir s\u00fcr\u00fcc\u00fc taraf\u0131ndan kullan\u0131labilecektir.<o:p><\/o:p><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">Bu durumda \u015f\u00f6yle bir ayr\u0131m yapmak\ngerekecektir; s\u00f6z konusu vasi, engelli bireyin e\u015fi, ayn\u0131 il s\u0131n\u0131rlar\u0131nda ikamet\neden birinci dereceye kadar kan ve s\u0131hri h\u0131sm\u0131 veya karde\u015fi ise bu durumda\narac\u0131 kullanabilecektir ve fakat engelli bireyin vasisi, yukar\u0131da say\u0131lan bu\nki\u015filerden de\u011filse bu halde arac\u0131 kullanamayacakt\u0131r.<o:p><\/o:p><\/p><p class=\"MsoListParagraph\" style=\"text-align:justify;text-indent:-18.0pt;\nmso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span style=\"mso-bidi-font-family:\nCalibri;mso-bidi-theme-font:minor-latin;color:#C00000\">6)<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"color:#C00000\">\u00d6TV MUAF\u0130YET\u0130 \u0130LE\nALINAN ENGELL\u0130 B\u0130REY\u0130N ARACINI YETK\u0130S\u0130Z B\u0130R K\u0130\u015e\u0130N\u0130N KULLANMASI VE BU DURUMUN\nTESP\u0130T ED\u0130LMES\u0130 HAL\u0130NDE UYGULANACAK YAPTIRIMLAR NELERD\u0130R?<o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">4760 Say\u0131l\u0131 \u00d6TV Kanunu\u2019nun 7\u2019nci\nmaddesinin birinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendinde d\u00fczenlenen malul veya\nengellilerin ta\u015f\u0131t al\u0131m\u0131nda \u00d6TV istisnas\u0131 uygulamas\u0131n\u0131n usul ve esaslar\u0131na\nili\u015fkin a\u00e7\u0131klamalara \u00d6zel T\u00fcketim Vergisi(II) Say\u0131l\u0131 Liste Uygulama Genel\nTebli\u011fi\u2019nin(II\/C\/I) b\u00f6l\u00fcm\u00fcnde yer verilmi\u015ftir. Buna g\u00f6re;<o:p><\/o:p><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"text-align:justify;text-indent:-18.0pt;\nmso-list:l1 level1 lfo2\"><!--[if !supportLists]-->&#8211;<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><!--[endif]-->(II\/C\/1.5) b\u00f6l\u00fcm\u00fcnde, istisna kapsam\u0131nda ilk\niktisab\u0131 yap\u0131lan ta\u015f\u0131t\u0131n, engelli ki\u015fi taraf\u0131ndan bizzat kullan\u0131lmas\u0131; engelli\nki\u015finin ta\u015f\u0131t\u0131 bizzat kullanmas\u0131n\u0131n m\u00fcmk\u00fcn olmamas\u0131 halinde ise s\u00fcrekli olarak\nistifadesine sunulmas\u0131n\u0131n gerekmekte oldu\u011fu, ta\u015f\u0131t\u0131n zorunlu sebepler d\u0131\u015f\u0131nda\nengelli taraf\u0131ndan bizzat kullan\u0131lmad\u0131\u011f\u0131n\u0131n veya engellinin ta\u015f\u0131t\u0131 bizzat\nkullanamayacak durumda olmas\u0131 halinde ta\u015f\u0131t\u0131n bariz bir \u015fekilde engellinin\nistifadesine sunulmad\u0131\u011f\u0131n\u0131n tespiti halinde, istisna \u015fartlar\u0131n\u0131n ihlal\nedildi\u011finin kabul edilece\u011fi ve ilk iktisapta \u00f6denmeyen \u00d6TV\u2019nin vergi ziya\u0131\ncezas\u0131 ve gecikme faizi ile birlikte malul veya engelliden aranaca\u011f\u0131; ayr\u0131ca,\nta\u015f\u0131t\u0131n ilk iktisab\u0131nda yapt\u0131r\u0131lan hareket ettirici aksam\u0131n sonradan\ns\u00f6k\u00fcld\u00fc\u011f\u00fcn\u00fcn tespit edilmesi halinde de ayn\u0131 y\u00f6nde i\u015flem tesis edilece\u011fi,<o:p><\/o:p><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"text-align:justify\"><o:p>&nbsp;<\/o:p><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"text-align:justify;text-indent:-18.0pt;\nmso-list:l1 level1 lfo2\"><!--[if !supportLists]-->&#8211;<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><!--[endif]-->(II\/C\/1.6) b\u00f6l\u00fcm\u00fcnde ise; muvazaaya dayanan bir\nili\u015fki i\u00e7erisinde engelli ki\u015fi ad\u0131na ta\u015f\u0131t iktisap edildi\u011finin tespiti halinde\nilk iktisapta \u00f6denmeyen \u00d6TV\u2019nin vergi ziya\u0131 cezas\u0131 ve gecikme faizi ile\nbirlikte m\u00fc\u015ftereken ve m\u00fcteselsilen i\u015fleme taraf olanlardan(ad\u0131na ta\u015f\u0131t iktisap\nedilen engelli, engelli ad\u0131na al\u0131p fiilen kendi istifadesine kullanan ile\ndurumdan haberdar olmas\u0131 \u015fart\u0131yla motorlu ara\u00e7 ticareti yapan ki\u015fiden)\naranaca\u011f\u0131 d\u00fczenlenmi\u015ftir.<o:p><\/o:p><\/p><p class=\"MsoNormal\" style=\"text-align:justify\"><o:p>&nbsp;<\/o:p><\/p><p class=\"MsoListParagraph\" style=\"text-align:justify;text-indent:-18.0pt;\nmso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span style=\"mso-bidi-font-family:\nCalibri;mso-bidi-theme-font:minor-latin;color:#C00000\">7)<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"color:#C00000\">\u00d6TV MUAF\u0130YET\u0130 \u0130LE\nALINAN ARA\u00c7LARIN SATI\u015eI NASIL GER\u00c7EKLE\u015e\u0130R?<o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">\u00d6TV muafiyeti ile al\u0131nan ara\u00e7lar,\nsat\u0131n al\u0131nd\u0131klar\u0131 tarihten itibaren 5 y\u0131l boyunca sat\u0131lamazlar. Durum bu\nolmakla birlikte, 5 y\u0131l dolmadan arac\u0131 satmak isteyen engelli bireylerin vergi\ndairesine ba\u015fvurarak arac\u0131n \u00d6TV\u2019sini hesaplatarak \u00f6demeleri gerekmektedir. Bu\ni\u015flem sonras\u0131 arac\u0131n sat\u0131\u015f\u0131 hususunda engel de olmayacakt\u0131r. Bunun d\u0131\u015f\u0131nda,\narac\u0131n al\u0131m\u0131ndan itibaren 5 y\u0131l ge\u00e7mi\u015fse, ara\u00e7 herhangi bir k\u0131s\u0131tlama veya \u00f6zel\nbir vergi \u00f6demesi yap\u0131lmadan sat\u0131labilir. Bundan ba\u015fka engelliler i\u00e7in tan\u0131nan\n\u00d6TV muafiyeti ile ara\u00e7 alma hakk\u0131 her 5 y\u0131lda bir yenilendi\u011fi i\u00e7in engelli\nbireylerin 5 y\u0131lda bir \u00d6TV muafiyeti ile ara\u00e7 almas\u0131 m\u00fcmk\u00fcnd\u00fcr.<o:p><\/o:p><\/p><p class=\"MsoListParagraph\" style=\"text-align:justify;text-indent:-18.0pt;\nmso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span style=\"mso-bidi-font-family:\nCalibri;mso-bidi-theme-font:minor-latin;color:#C00000\">8)<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"color:#C00000\">01\/01\/2023\nTAR\u0130H\u0130NDEN \u0130T\u0130BAREN \u0130ST\u0130SNALI ARA\u00c7 \u0130KT\u0130SAP ETMEK \u0130STEYEN MALUL VEYA ENGELL\u0130\nB\u0130REYLER\u0130N \u0130MZALAMASI VE VERG\u0130 DA\u0130RES\u0130NE TESL\u0130M ETMES\u0130 GEREKEN TAAHH\u00dcTNAME\nNED\u0130R?<o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">01\/01\/2023 tarihinden itibaren\nistisnal\u0131 ara\u00e7 iktisap etmek isteyen engelli bireylerin taahh\u00fctname imzalamas\u0131\ngerekecektir. Motorlu ara\u00e7 ticareti yapan m\u00fckelleflerce s\u00f6z konusu ara\u00e7\nsat\u0131\u015flar\u0131nda taahh\u00fctnamenin istisnal\u0131 ara\u00e7 iktisap etmek isteyen malul veya\nengellilerce veya vasi\/velilerine imzalatt\u0131r\u0131lmas\u0131 ve ta\u015f\u0131tlar\u0131n ilk\niktisab\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 motorlu ara\u00e7 ticareti yapanlar taraf\u0131ndan (2A) numaral\u0131\n\u00d6TV Beyannamesinin verildi\u011fi g\u00fcn\u00fc takip eden g\u00fcn\u00fcn mesai saati bitimine kadar\nbir dilek\u00e7e ekinde beyannamenin verildi\u011fi vergi dairesine verilmesi, an\u0131lan\nilgili taahh\u00fctnamenin vergi dairesine sunulmamas\u0131 halinde&nbsp; \u00d6TV \u00d6deme Belgesi\u2019nin tanzim edilmeyece\u011finin\nhat\u0131rlat\u0131lmas\u0131 gerekmektedir.<o:p><\/o:p><\/p><p class=\"MsoListParagraph\" style=\"text-align:justify;text-indent:-18.0pt;\nmso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span style=\"mso-bidi-font-family:\nCalibri;mso-bidi-theme-font:minor-latin;color:#C00000\">9)<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"color:#C00000\">SONU\u00c7<o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\">Sonu\u00e7 olarak, gerek \u00f6tv muafiyeti\nile ara\u00e7 alabilmek i\u00e7in istenilen belgeler, gerek bu arac\u0131 kimlerin\nkullanabilece\u011fi, gerek arac\u0131 ba\u015fkas\u0131n\u0131n kullanmas\u0131 halinde kaza yap\u0131lmas\u0131\ndurumunda kaskonun bu hasar\u0131 kar\u015f\u0131lay\u0131p kar\u015f\u0131lamayaca\u011f\u0131 gerekse de \u00f6tv\nmuafiyeti ile al\u0131nan arac\u0131n sat\u0131\u015f\u0131n\u0131n nas\u0131l ger\u00e7ekle\u015fece\u011fi hususlar\u0131n\u0131n kanuna\nuygun ilerlemesi vergi cezas\u0131 yapt\u0131r\u0131m\u0131na u\u011framamak ad\u0131na \u00f6nemlidir. Bu hususta\nhukuki destek al\u0131nmas\u0131 s\u00f6z konusu i\u015flemler y\u00fcr\u00fct\u00fcl\u00fcrken hata yap\u0131lmamas\u0131\nanlam\u0131nda \u00f6nem arz etmektedir.<o:p><\/o:p><\/p><p class=\"MsoNormal\" align=\"right\" style=\"margin-bottom:0cm;text-align:right\">Sayg\u0131lar\u0131m\u0131zla<o:p><\/o:p><\/p><p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n<\/p><p class=\"MsoNormal\" align=\"right\" style=\"margin-bottom:0cm;text-align:right\">Pamuk\nHukuk B\u00fcrosu<o:p><\/o:p><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00d6TV MUAF\u0130YETL\u0130 ARA\u00c7 SATIN ALMA HAKKINDA B\u0130LG\u0130 B\u00dcLTEN\u0130 1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; G\u0130R\u0130\u015e Belirli mal veya \u00fcr\u00fcnler \u00fczerinden maktu veya oransal olarak al\u0131nan bir harcama vergisi olan \u00f6zel t\u00fcketim vergisi\u201d \u00d6TV\u201d, otomobillerden de motor hacmi, kullan\u0131m amac\u0131, motor tipi ve sat\u0131\u015f bedeli gibi \u00e7e\u015fitli kriterlere g\u00f6re de\u011fi\u015fen oranlarda al\u0131nmaktad\u0131r. Ancak, 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u2019nda malul veya [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/1420"}],"collection":[{"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1420"}],"version-history":[{"count":5,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/1420\/revisions"}],"predecessor-version":[{"id":1425,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/1420\/revisions\/1425"}],"wp:attachment":[{"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}