311 Seri No.lu Gelir Vergisi Genel Tebli\u011finin 12.\nmaddesinin 2 numaral\u0131 f\u0131kras\u0131nda, kanun maddesinde yer alan binek otomobili\nifadesinden T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin 87.03 pozisyonunda yer alan motorlu\nta\u015f\u0131tlar\u0131n anla\u015f\u0131lmas\u0131 gerekti\u011fi ifade edilmi\u015ftir. Bu belirlemenin hangi kanun\nmaddesi ile verilen yetkiye g\u00f6re yap\u0131ld\u0131\u011f\u0131 bilinmemekle birlikte, KDV\noranlar\u0131n\u0131n tespit edildi\u011fi 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki (I)\nsay\u0131l\u0131 listenin kullan\u0131lm\u0131\u015f binek otomobillerine ili\u015fkin ara\u00e7lar\u0131n tan\u0131mland\u0131\u011f\u0131\n9. s\u0131radaki tan\u0131m\u0131 \u00e7a\u011fr\u0131\u015ft\u0131rd\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/p>\n\n\n\n
311 Seri No.lu Gelir Vergisi Genel Tebli\u011finde yap\u0131lan\nbinek otomobili tan\u0131m\u0131n\u0131n, 87.03 pozisyonunda yer alan e\u015fyalar\u0131n tan\u0131m\u0131na ili\u015fkin\nolarak 8 Seri No.lu G\u00fcmr\u00fck Genel Tebli\u011fi (Tarife-S\u0131n\u0131fland\u0131rma Kararlar\u0131) ile 2\nSeri No.lu G\u00fcmr\u00fck Genel Tebli\u011finde (G\u00fcmr\u00fck Tarife Cetveli A\u00e7\u0131klama Notlar\u0131) yap\u0131lan\na\u00e7\u0131klamalar\u0131 esas alan 60 S\u0131ra No.lu KDV Sirk\u00fclerine g\u00f6re belirlendi\u011fi\nanla\u015f\u0131lmaktad\u0131r. Buna g\u00f6re 1+1, 1+3, 1+4 veya 1+7 koltuklu, \u015fof\u00f6r ve \u00f6ndeki\nyolcunun arkas\u0131ndaki k\u0131s\u0131mda emniyet kemerleri veya emniyet kemeri montaj\u0131 i\u00e7in\ntertibat, koltuk ve emniyet ekipman\u0131 montaj\u0131 i\u00e7in sabit tertibat, arac\u0131n i\u00e7 k\u0131sm\u0131n\u0131n\nher taraf\u0131nda, ara\u00e7lar\u0131n yolcu b\u00f6l\u00fcmlerinde yer alan konfor \u00f6zellikleri ve i\u00e7 d\u00f6\u015femeleri\n(\u00f6rne\u011fin: yer kaplamalar\u0131, havaland\u0131rma, i\u00e7 ayd\u0131nlatma, k\u00fcll\u00fckler), iki yan\npanel boyunca arka camlar\u0131 bulunan (en arkada y\u00fck b\u00f6l\u00fcm\u00fcn\u00fcn sa\u011f ve sol taraflar\u0131nda\ncam bulunsun bulunmas\u0131n); \u015fof\u00f6r ve \u00f6ndeki yolcular\u0131n b\u00f6l\u00fcm\u00fc ile insan veya e\u015fya\nta\u015f\u0131nmas\u0131 i\u00e7in kullan\u0131lan arka b\u00f6l\u00fcm aras\u0131nda sabit bir panel veya bariyer\nbulunmayan kapal\u0131 kasa motorlu ta\u015f\u0131tlar 87.03 pozisyonunda yer almakta olup,\nbinek otomobiller bu kapsamda de\u011ferlendirilmektedir. Bu ba\u011flamda binek\notomobilleri, 87.03 pozisyonunda tan\u0131mlanan binek otomobiller ile esas itibar\u0131yla\ninsan ta\u015f\u0131mak \u00fczere imal edilmi\u015f hem insan hem e\u015fya ta\u015f\u0131yabilen motorlu ara\u00e7lar\ngibi \u00e7ok ama\u00e7l\u0131 ara\u00e7lar\u0131 kapsamaktad\u0131r.<\/p>\n\n\n\n
\u00d6te yandan 311 Seri No.lu Gelir Vergisi Genel Tebli\u011finde,\n87.03 tarife pozisyonunda s\u0131n\u0131fland\u0131r\u0131lmas\u0131na ra\u011fmen, ambulanslar, mahk\u00fbm ta\u015f\u0131maya\nmahsus arabalar, para arabalar\u0131, cenaze arabalar\u0131, itfaiye \u00f6nc\u00fc arabalar\u0131 gibi \u00f6zel\nama\u00e7la yap\u0131lm\u0131\u015f motorlu ta\u015f\u0131tlar ile Karayollar\u0131 Trafik Kanununa g\u00f6re trafik \u015fube\nveya b\u00fcrolar\u0131na kay\u0131t ve tescil edilme zorunlulu\u011fu bulunmayan ve sadece\nhavaliman\u0131 apron b\u00f6lgesi gibi belli alanlarda kullan\u0131lan ta\u015f\u0131tlar\u0131n binek\notomobili olarak de\u011ferlendirilmeyece\u011fi, dolay\u0131s\u0131yla gider k\u0131s\u0131tlamas\u0131na tabi\ntutulmayaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\n
G\u0130DER KISITLAMASINA TAB\u0130\nARA\u00c7LAR HANG\u0130LER\u0130?<\/strong><\/p>\n\n\n\n 87.03 tarife pozisyonuna giren ara\u00e7lar binek otomobili\nolarak de\u011ferlendirildi\u011fine g\u00f6re, gider k\u0131s\u0131tlamas\u0131na tabi ara\u00e7lar\u0131 a\u015fa\u011f\u0131daki\n\u015fekilde a\u00e7\u0131klayabiliriz.<\/p>\n\n\n\n 1- Yolcu Otomobilleri<\/strong><\/p>\n\n\n\n Motorlu Ara\u00e7lar ve R\u00f6morklar\u0131 Tip Onay\u0131 Y\u00f6netmeli\u011fi\u2019nin\n\u201cAra\u00e7 kategorilerinin ve tiplerinin tan\u0131m\u0131\u201d ba\u015fl\u0131kl\u0131 Ek-II\/A b\u00f6l\u00fcm\u00fcnde yer alan\n(M1) kategorisindeki:<\/p>\n\n\n\n AA\nSedan <\/p>\n\n\n\n AB He\u00e7bek <\/p>\n\n\n\n AC\nStey\u015f\u0131n <\/p>\n\n\n\n AD\nKupe <\/p>\n\n\n\n AE\n\u00dcst\u00fc a\u00e7\u0131l\u0131r kapan\u0131r <\/p>\n\n\n\n AF\n\u00c7ok ama\u00e7l\u0131 ara\u00e7lar<\/p>\n\n\n\n bu grupta yer almaktad\u0131r.<\/p>\n\n\n\n 2- Arazi ta\u015f\u0131tlar\u0131\n(Jipler)<\/strong><\/p>\n\n\n\n Motorlu Ta\u015f\u0131tlar Vergisi Kanununa g\u00f6re karayollar\u0131nda yolcu veya y\u00fck ta\u015f\u0131yabilecek \u015fekilde imal edilmi\u015f olmakla beraber b\u00fct\u00fcn tekerlekleri motordan g\u00fc\u00e7 alan veya alabilen motorlu ara\u00e7 olan arazi ta\u015f\u0131tlar\u0131 (jipler) 87.03 tarife pozisyonunda yer alan binek otomobilleri grubunda yer almaktad\u0131r.<\/p>\n\n\n\n 3- Panelvanlar<\/strong><\/p>\n\n\n\n Motorlu Ta\u015f\u0131tlar Vergisi Kanununun 2. maddesinde, azami\ntoplam a\u011f\u0131rl\u0131\u011f\u0131 3500 kilogram\u0131 ge\u00e7meyen, kapal\u0131 kasal\u0131 (yandan caml\u0131 olanlar\ndahil), s\u00fcr\u00fcc\u00fc k\u0131sm\u0131ndan ba\u015fka tek veya daha fazla s\u0131ral\u0131 oturma yeri bulunan,\ninsan ve y\u00fck ta\u015f\u0131mak i\u00e7in imal edilmi\u015f olan ta\u015f\u0131t olarak tan\u0131mlanan\npanelvanlar, 6 ve 8 Seri No.lu G\u00fcmr\u00fck Genel Tebli\u011fi (Tarife S\u0131n\u0131fland\u0131rma\nKararlar\u0131) uyar\u0131nca 87.03 tarife pozisyonunda yer almaktad\u0131r.<\/p>\n\n\n\n Bu ara\u00e7lar, \u00d6TV Kanunu eki (II) say\u0131l\u0131 listenin 87.03\ntarife pozisyonunda \u201cY\u00fck ta\u015f\u0131mas\u0131nda kullan\u0131l\u0131p azami a\u011f\u0131rl\u0131\u011f\u0131 3,5 tonu a\u015fmayan\nve yolcu ta\u015f\u0131ma kapasitesi (Yolcu ta\u015f\u0131ma\nkapasitesi s\u00fcr\u00fcc\u00fc dahil toplam yolcu say\u0131s\u0131n\u0131n 70 kilogramla \u00e7arp\u0131lmas\u0131\nsuretiyle hesaplan\u0131r. Bu hesaplamada koltuk olmasa dahi, koltuk montaj\u0131 i\u00e7in\nbulunan sabit tertibatlar da koltuk olarak dikkate al\u0131n\u0131r)<\/em> istiap haddinin (bir arac\u0131n g\u00fcvenle ta\u015f\u0131yabilece\u011fi s\u00fcr\u00fcc\u00fc ve\nyolcu dahil toplam y\u00fck a\u011f\u0131rl\u0131\u011f\u0131)<\/em> % 50’sinin alt\u0131nda olan motorlu ara\u00e7lar\nolarak vergilendirilmektedir.<\/p>\n\n\n\n Bu ara\u00e7lara kamyonet ruhsat\u0131 verilmi\u015f olmas\u0131 veya caml\u0131 van, cityvan gibi adlarla tan\u0131mlanmas\u0131 87.03 tarife pozisyonuna girmesini engellememektedir. Bu kapsamdaki ara\u00e7lara a\u015fa\u011f\u0131da resimleri g\u00f6r\u00fclen ara\u00e7lar \u00f6rnek g\u00f6sterilebilir.<\/p>\n\n\n\n 4- \u00c7ift kabinli a\u00e7\u0131k\nkasal\u0131 ara\u00e7lar<\/strong><\/p>\n\n\n\n 2 Seri No.lu G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck Tarife\nCetveli A\u00e7\u0131klama Notlar\u0131) eki g\u00fcmr\u00fck tarife cetveli a\u00e7\u0131klama notlar\u0131n\u0131n nakil\nvas\u0131talar\u0131na ili\u015fkin XVI. b\u00f6l\u00fcm 87. fas\u0131lda, birden fazla koltuk s\u0131ras\u0131na sahip\nolup, biri insan ta\u015f\u0131nmas\u0131na mahsus kapal\u0131 bir kabin ve e\u015fya ta\u015f\u0131nmas\u0131na mahsus\na\u00e7\u0131k veya kapal\u0131 bir alan olmak \u00fczere iki ayr\u0131 alandan olu\u015fan ara\u00e7lardan, e\u015fya\nta\u015f\u0131nmaya mahsus alandaki azami taban uzunlu\u011fu, arac\u0131n \u00f6n ve arka dingiller\naras\u0131ndaki mesafenin %50\u2019sinden fazla olanlar\u0131n 87.04 tarife pozisyonunda\ns\u0131n\u0131fland\u0131r\u0131laca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\n Bu durumda a\u015fa\u011f\u0131daki resimlerde g\u00f6r\u00fclen \u00e7ift kabinli ara\u00e7lar\u0131n e\u015fya ta\u015f\u0131nmaya mahsus alandaki azami taban uzunlu\u011fu, arac\u0131n \u00f6n ve arka akslar\u0131 aras\u0131ndaki uzunlu\u011fun yar\u0131s\u0131ndan daha az olmas\u0131 halinde, bu ara\u00e7lar 87.03 tarife pozisyonunda de\u011ferlendirilerek gider k\u0131s\u0131tlamas\u0131na tabi olacakt\u0131r.<\/p>\n\n\n\n 5- Triport\u00f6rler<\/strong><\/p>\n\n\n\n 3 tekerlekli triport\u00f6rlerden sadece insan ta\u015f\u0131maya mahsus olanlar (y\u00fck ta\u015f\u0131maya mahsus alan\u0131 olmayanlar) 87.03 tarife pozisyonunda s\u0131n\u0131fland\u0131r\u0131lmaktad\u0131r. Bu durumda kay\u0131t ve tescili zorunlu olan insan ta\u015f\u0131maya mahsus triport\u00f6rler gider k\u0131s\u0131tlamas\u0131na tabi ara\u00e7lar kapsam\u0131ndad\u0131r. A\u015fa\u011f\u0131da resimleri g\u00f6r\u00fclen ara\u00e7lar 87.03 tarife pozisyonundaki triport\u00f6rlere \u00f6rnek g\u00f6sterilebilir.<\/p>\n\n\n\n G\u0130DER KISITLAMASINA TAB\u0130\nOLMAYAN ARA\u00c7LAR<\/strong><\/p>\n\n\n\n 311 Seri No.lu Gelir Vergisi Genel Tebli\u011finde 87.03\ntarife pozisyonunda s\u0131n\u0131fland\u0131r\u0131lmas\u0131na ra\u011fmen, a\u015fa\u011f\u0131da say\u0131lan ara\u00e7lar\u0131n binek\notomobili olarak de\u011ferlendirilmeyece\u011fi, dolay\u0131s\u0131yla gider k\u0131s\u0131tlamas\u0131na tabi\ntutulmayaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\n 1- \u00d6zel ama\u00e7l\u0131 ara\u00e7lar<\/strong><\/p>\n\n\n\n Ambulanslar, mahk\u00fbm ta\u015f\u0131maya mahsus arabalar, para arabalar\u0131, cenaze arabalar\u0131, itfaiye \u00f6nc\u00fc arabalar\u0131 gibi \u00f6zel ama\u00e7la yap\u0131lm\u0131\u015f motorlu ta\u015f\u0131tlar gider k\u0131s\u0131tlamas\u0131na tabi olmayacakt\u0131r. Bu ara\u00e7lar \u00d6TV Kanunu eki (II) say\u0131l\u0131 listeye eklenen parantez i\u00e7i h\u00fck\u00fcmle \u00d6TV kapsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015ftur. Ayn\u0131 \u015fekilde KDV oranlar\u0131n\u0131n belirlendi\u011fi 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki (I) say\u0131l\u0131 listenin kullan\u0131lm\u0131\u015f binek otomobillerinin tan\u0131mland\u0131\u011f\u0131 9. s\u0131ra kapsam\u0131na da dahil edilmemi\u015ftir. Bu tan\u0131mlardan etkilenilmi\u015f olmal\u0131 ki, ambulanslar, mahk\u00fbm ta\u015f\u0131maya mahsus arabalar, para arabalar\u0131, cenaze nakil arabalar\u0131, itfaiye \u00f6nc\u00fc arabalar\u0131 gibi \u00f6zel ama\u00e7la yap\u0131lm\u0131\u015f motorlu ta\u015f\u0131tlar gider k\u0131s\u0131tlamas\u0131 getirilen ara\u00e7lar kapsam\u0131na dahil edilmemi\u015ftir.<\/p>\n\n\n\n Motorlu karavanlar\u0131n durumu:<\/strong> Motorlu karavanlar 87.03 tarife pozisyonunda yer almaktad\u0131r. Yukar\u0131da 87.03 tarife pozisyonunda yer almas\u0131na ra\u011fmen ambulans, mahk\u00fbm ta\u015f\u0131ma arac\u0131, para arabas\u0131, cenaze arabas\u0131, itfaiye \u00f6nc\u00fc arabas\u0131 gibi<\/strong> \u00f6zel ama\u00e7la yap\u0131lm\u0131\u015f motorlu ta\u015f\u0131tlar\u0131n gider k\u0131s\u0131tlamas\u0131na tabi tutulmayaca\u011f\u0131 belirtilmi\u015fti. Bu c\u00fcmlede ge\u00e7en \u201cgibi\u201d edat\u0131n\u0131n motorlu karavan\u0131 kapsamad\u0131\u011f\u0131n\u0131, dolay\u0131s\u0131yla motorlu karavanlar\u0131n gider k\u0131s\u0131tlamas\u0131na tabi oldu\u011funu d\u00fc\u015f\u00fcnmekle birlikte, bu konuda idareden g\u00f6r\u00fc\u015f al\u0131nmas\u0131 uygun olacakt\u0131r.<\/p>\n\n\n\n 2- Trafi\u011fe kay\u0131t ve\ntescil edilme zorunlulu\u011fu bulunmayan ara\u00e7lar<\/strong><\/p>\n\n\n\n 311 Seri No.lu Gelir Vergisi Genel Tebli\u011finde 87.03\ntarife pozisyonuna girmekle birlikte, Karayollar\u0131 Trafik Kanununa g\u00f6re trafik \u015fube\nveya b\u00fcrolar\u0131na kay\u0131t ve tescil edilme zorunlulu\u011fu bulunmayan ve sadece\nhavaliman\u0131 apron b\u00f6lgesi gibi belli alanlarda kullan\u0131lan ta\u015f\u0131tlar\u0131n da gider\nk\u0131s\u0131tlamas\u0131na tabi olmad\u0131\u011f\u0131 a\u00e7\u0131klamas\u0131na yer verilmi\u015ftir. Asl\u0131nda apron\nb\u00f6lgesinde kullan\u0131lan otomobillere tip onay\u0131 belgesi ve buna ba\u011fl\u0131 olarak\nuygunluk belgesi verildi\u011finden, Karayollar\u0131 Trafik Y\u00f6netmeli\u011finin 28. maddesi\nuyar\u0131nca bu ara\u00e7lar\u0131n trafi\u011fe kay\u0131t ve tescili zorunludur. Ancak karayoluna\n\u00e7\u0131kmamalar\u0131 nedeniyle denetime girme ihtimali olmad\u0131\u011f\u0131ndan trafi\u011fe kay\u0131t ve\ntescili zorunlu olmad\u0131\u011f\u0131 \u015feklinde yorumlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n \u00d6te yandan benzer \u015fekilde sadece yar\u0131\u015f pistlerinde\nkullan\u0131lan yar\u0131\u015f arabalar\u0131 da karayoluna \u00e7\u0131kmamas\u0131na, dolay\u0131s\u0131yla denetim\nkapsam\u0131na girmemesine ra\u011fmen, apronlarda kullan\u0131lan otomobillerin aksine yar\u0131\u015f\narabalar\u0131n\u0131n gider k\u0131s\u0131tlamas\u0131na tabi olaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n Tebli\u011fdeki a\u00e7\u0131klamaya g\u00f6re, 87.03 tarife pozisyonunda\nyer almas\u0131na ra\u011fmen kar ara\u00e7lar\u0131 ve golf ara\u00e7lar\u0131 kay\u0131t ve tescile tabi\nolmad\u0131\u011f\u0131ndan gider k\u0131s\u0131tlamas\u0131na tabi tutulmayacakt\u0131r.<\/p>\n\n\n\n ATV\u2019lerin durumu: <\/strong>4 tekerlekli ATV\u2019ler ile Ackerman prensibine g\u00f6re \u00e7al\u0131\u015fan direksiyonu ve geri vitesi bulunan 3 tekerlekli ATV\u2019ler 87.03 tarife pozisyonunda yer almaktad\u0131r. (\u00d6rnek resimleri a\u015fa\u011f\u0131dad\u0131r)<\/p>\n\n\n\n 311 Seri No.lu Gelir Vergisi Genel Tebli\u011finde, Karayollar\u0131\nTrafik Kanununa g\u00f6re trafik \u015fube veya b\u00fcrolar\u0131na kay\u0131t ve tescil edilme\nzorunlulu\u011fu bulunmayan ve sadece havaliman\u0131 apron b\u00f6lgesi gibi belli alanlarda\nkullan\u0131lan ta\u015f\u0131tlar\u0131n 87.03 pozisyonunda yer almakla birlikte binek otomobil\nkapsam\u0131nda de\u011ferlendirilmeyece\u011fi belirtilmektedir. Bu c\u00fcmlenin \u201ckay\u0131t ve tescil\nedilme zorunlulu\u011fu bulunmayan ara\u00e7lar ile sadece havaliman\u0131 apron b\u00f6lgesi gibi\nbelli alanlarda kullan\u0131lan ta\u015f\u0131tlar\u201d olarak iki farkl\u0131 arac\u0131 m\u0131, yoksa \u201ckay\u0131t\nve tescil edilme zorunlulu\u011fu bulunmay\u0131p sadece havaliman\u0131 apron b\u00f6lgesi gibi\nbelli alanlarda kullan\u0131lan ta\u015f\u0131tlar\u0131\u201d m\u0131 ifade etti\u011fi anla\u015f\u0131lamamaktad\u0131r.<\/p>\n\n\n\n E\u011fer ilk anlam ge\u00e7erli ise, kay\u0131t ve tescil edilme zorunlulu\u011fu bulunan 3 veya 4 tekerlekli ATV\u2019lerin (All Terrain Vehicle) gider k\u0131s\u0131tlamas\u0131na tabi olaca\u011f\u0131 s\u00f6ylenebilir. Bu konuda Gelir \u0130daresince verilen bir \u00f6zelgede[1]<\/strong><\/em><\/a>, off road (trafi\u011fe \u00e7\u0131k\u0131\u015f\u0131 yasakl\u0131) oldu\u011fu belirtilen ATV cinsi ara\u00e7lar\u0131n ilgili mevzuat uyar\u0131nca “Ara\u00e7 Tip Onay Belgesi” d\u00fczenlenme zorunlulu\u011funun olmamas\u0131 veya bu ara\u00e7 i\u00e7in TSE taraf\u0131ndan tip onay\u0131ndan muafiyet yaz\u0131s\u0131 verilmesi, dolay\u0131s\u0131yla “Uygunluk Belgesi”nin bulunmamas\u0131 halinde kay\u0131t ve tescile tabi olmayan ara\u00e7 kapsam\u0131nda; ilgili mevzuat uyar\u0131nca “Ara\u00e7 Tip Onay Belgesi” d\u00fczenlenme zorunlulu\u011funun bulunmas\u0131 halinde ise kay\u0131t ve tescile tabi olan ara\u00e7lar kapsam\u0131nda de\u011ferlendirilece\u011fi ifade edilmi\u015ftir. Buna g\u00f6re tip onay\u0131 ve uygunluk belgesi d\u00fczenlenmeyen, dolay\u0131s\u0131yla kay\u0131t ve tescil edilmeyen ATV\u2019ler gider k\u0131s\u0131tlamas\u0131na tabi olmayacakt\u0131r. Tip onay\u0131 ve uygunluk belgesi d\u00fczenlenen, dolay\u0131s\u0131yla kay\u0131t ve tescil edilen ATV\u2019ler ise gider k\u0131s\u0131tlamas\u0131na tabi olacakt\u0131r. E\u011fer ikinci anlam ge\u00e7erli ise, ATV\u2019lerin sadece havaliman\u0131 apron b\u00f6lgesi gibi belli alanlarda kullan\u0131lmas\u0131 s\u00f6z konusu olmad\u0131\u011f\u0131ndan, bu ara\u00e7lar gider k\u0131s\u0131tlamas\u0131na tabi olacakt\u0131r.<\/p>\n\n\n\n *Bu makale Vergi Alg\u0131 internet sitesinde 4\/6\/2020 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r. [1]<\/strong><\/em><\/a> \u0130stanbul\nVergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 2\/9\/2013 tarihli ve 39044742-\u00d6TV 01.MADDE\nGENEL-1395 say\u0131l\u0131 \u00f6zelgesi.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":" Gelir Vergisi Kanununun 40. maddesine 7194 say\u0131l\u0131 Kanunla eklenen bentler ile faaliyetleri k\u0131smen veya tamamen binek otomobillerinin kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesi olanlar\u0131n bu ama\u00e7la kulland\u0131klar\u0131 hari\u00e7 olmak \u00fczere, i\u015fletmelerin binek otomobili al\u0131m\u0131, kiralamas\u0131 ve giderlerine ili\u015fkin k\u0131s\u0131tlama h\u00fck\u00fcmleri getirilmi\u015fti. 19 Aral\u0131k 2019 tarihli \u201cGider K\u0131s\u0131tlamas\u0131 Getirilen Binek Otomobilleri Hangisi?\u201d ba\u015fl\u0131kl\u0131 makalemizde, gider k\u0131s\u0131tlamalar\u0131 getirilenHakk\u0131nda daha fazlas\u0131n\u0131 oku MAL\u0130YE MERAKIMIZI G\u0130DERD\u0130: G\u0130DER KISITLAMASI GET\u0130R\u0130LEN B\u0130NEK OTOMOB\u0130LLER\u0130 A\u00c7IKLANDI*<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/393"}],"collection":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=393"}],"version-history":[{"count":5,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/393\/revisions"}],"predecessor-version":[{"id":427,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/393\/revisions\/427"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"\"](\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/06\/image.png\")
<\/figcaption><\/figure>\n\n\n\n![\"\"](\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/06\/image-20.png\")
<\/figure>\n\n\n\n![\"\"](\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/06\/image-21.png\")
<\/figure>\n\n\n\n![\"\"](\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/06\/image-22.png\")
<\/figure>\n\n\n\n![\"\"](\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/06\/image-23.png\")
<\/figure>\n\n\n\n![\"\"](\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/06\/image-24.png\")
<\/figure>\n\n\n\n![\"\"](\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/06\/image-25.png\")
<\/figure>\n\n\n\n![\"\"](\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/06\/image-26.png\")
<\/figure>\n\n\n\n
<\/em><\/p>\n\n\n\n
\n\n\n\n