{"id":47,"date":"2019-10-16T17:56:32","date_gmt":"2019-10-16T17:56:32","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=47"},"modified":"2019-10-18T19:34:26","modified_gmt":"2019-10-18T19:34:26","slug":"47","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=47","title":{"rendered":"Ara\u00e7 S\u0131n\u0131flar\u0131 ve \u00d6TV Oranlar\u0131"},"content":{"rendered":"\n<p><strong>HAG\u0130 WATT\u2019A MEKTUPLAR (IV)<\/strong>*<\/p>\n\n\n\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kemal\nOktar<\/strong><\/p>\n\n\n\n<p>Sevgili Hagi\nWatt,<\/p>\n\n\n\n<p>Bu mektubumda,\n\u00d6TV Kanunu eki (II) say\u0131l\u0131 listede yer alan ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n\nvergilendirilmesindeki ilgin\u00e7 hususlardan bahsetmek istiyorum.<\/p>\n\n\n\n<p>\u00d6TV\u2019ye tabi\ndi\u011fer mallarda oldu\u011fu gibi, ta\u015f\u0131t ara\u00e7lar\u0131 da T\u00fcrk g\u00fcmr\u00fck tarife cetvelindeki\nG.T.\u0130.P. numaralar\u0131yla tan\u0131mlan\u0131yor. Tan\u0131mlar\u0131n uluslararas\u0131 standartlarda\nolmas\u0131 iyi ama, di\u011fer mevzuatlarla \u00f6rt\u00fc\u015fmemesi sorunlara yol a\u00e7\u0131yor. <\/p>\n\n\n\n<p>\u00dclkemizde\nara\u00e7lar\u0131 tan\u0131mlayan d\u00f6rt farkl\u0131 mevzuat var: Karayollar\u0131 Trafik Kanunu, Motorlu\nTa\u015f\u0131tlar Vergisi (MTV) Kanunu, Motorlu Ara\u00e7lar ve R\u00f6morklar\u0131 Tip Onay\u0131\nY\u00f6netmeli\u011fi (MARTOY) ile T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli (TGTC). \u00d6zellikle\notomobillerin tan\u0131m\u0131 konusunda bu mevzuatlarda birbiriyle \u00e7eli\u015fen h\u00fck\u00fcmler yer\nal\u0131yor. \u00d6rne\u011fin MTV Kanununda otomobil; \u015fof\u00f6r dahil en \u00e7ok 8 oturma yeri olan (7+1)\nara\u00e7 olarak tan\u0131mlan\u0131yor. TGTC\u2019de ise \u015fof\u00f6r dahil 9 ki\u015fiye kadar (8+1) insan\nta\u015f\u0131yan ara\u00e7lar otomobil olarak tan\u0131mlan\u0131yor. Karayollar\u0131 Trafik Kanunu, 2013\u2019e\nkadar \u015fof\u00f6r dahil 8 koltuklu (7+1) ara\u00e7lar\u0131 otomobil olarak kabul ederken, bu\ntarihten sonra \u015fof\u00f6r dahil 9 koltuklu (8+1) ara\u00e7lar\u0131 otomobil olarak kabul\netmekte. MARTOY Y\u00f6netmeli\u011fi de genel olarak 8+1 koltuklu ara\u00e7lar\u0131 M1 s\u0131n\u0131f\u0131\n(otomobil) olarak tan\u0131mlarken, \u015fof\u00f6r hari\u00e7 en fazla 6 koltu\u011fu olup, y\u00fck ta\u015f\u0131ma\nkapasitesi daha fazla olan \u00e7ok ama\u00e7l\u0131 ara\u00e7lar\u0131 N1 s\u0131n\u0131f\u0131ndaki y\u00fck ta\u015f\u0131ma arac\u0131\nolarak kabul ediyor.<\/p>\n\n\n\n<p>Bu tan\u0131m\nkarma\u015fas\u0131 dolay\u0131s\u0131yla, genellikle \u00e7ift s\u0131ra koltuklu, koltuklar\u0131n arkas\u0131nda y\u00fck\nta\u015f\u0131maya mahsus kapal\u0131 bir alan\u0131 bulanan \u201chafif ticari ara\u00e7\u201d olarak\nisimlendirilen ara\u00e7lar, \u00d6TV (ve KDV) y\u00f6n\u00fcnden otomobil, MTV y\u00f6n\u00fcnden \u201cpanelvan\u201d\nolarak vergileniyor, MARTOY Y\u00f6netmeli\u011fine g\u00f6re y\u00fck\/yolcu kapasitesine ba\u011fl\u0131\nolarak M1 veya N1 s\u0131n\u0131f\u0131nda de\u011ferlendiriliyor, buna ba\u011fl\u0131 olarak da Karayollar\u0131\nTrafik Kanununa g\u00f6re otomobil veya kamyonet ruhsat\u0131 veriliyor.<\/p>\n\n\n\n<p>G\u00f6rd\u00fc\u011f\u00fcn gibi\nHagi Watt\u2019c\u0131\u011f\u0131m ara\u00e7lar, ruhsat\u0131na, tip onay belgesine, G.T.\u0130.P. numaras\u0131na\nveya \u00f6denen MTV\u2019sine g\u00f6re farkl\u0131 farkl\u0131 s\u0131n\u0131fland\u0131r\u0131labiliyor. (Farkl\u0131\ns\u0131n\u0131fland\u0131rma nedeniyle Bo\u011faz k\u00f6pr\u00fclerinden ge\u00e7i\u015fte cezaya muhatap olan ara\u00e7lar\nda bunlar)<\/p>\n\n\n\n<p>Bir ba\u015fka \u00f6rnek,\n\u00e7ift kabinli, iki s\u0131ra koltuklu, arkas\u0131nda a\u00e7\u0131k kasas\u0131 bulunan 4&#215;4 ara\u00e7lar\u0131\nbilirsin. Bunlara arazi ta\u015f\u0131t\u0131 ruhsat\u0131 verilir. \u00d6TV (ve KDV) y\u00f6n\u00fcnden\nvergilenmesi ise \u015f\u00f6yle yap\u0131l\u0131r: \u00d6n ve arka tekerleklerin akslar\u0131 aras\u0131ndaki\nuzunlu\u011fun yar\u0131s\u0131 ile kasas\u0131n\u0131n \u00f6nden arkaya uzunlu\u011fu kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r, kasa k\u0131sa\nise 87.03 tarife pozisyonundaki otomobil olarak; kasa uzun ise 87.04 tarife\npozisyonundaki kamyonet olarak vergilendirilir. MTV ise ne otomobil, ne\nkamyonet, arazi ta\u015f\u0131t\u0131 olarak al\u0131n\u0131r.<\/p>\n\n\n\n<p>Kafan iyice\nkar\u0131\u015ft\u0131, ara\u00e7larla ilgili ba\u015fka konulara girelim istersen.<\/p>\n\n\n\n<p>Ara\u00e7lar\u0131n\nruhsat\u0131 al\u0131nmadan \u00d6TV\u2019si \u00f6deniyor. Ama sat\u0131n al\u0131nan ara\u00e7 \u00fczerinde 5 y\u0131l i\u00e7inde\ntadilat yap\u0131l\u0131rsa, tadilat sonras\u0131ndaki duruma g\u00f6re \u00d6TV fark\u0131 \u00f6denebiliyor.<\/p>\n\n\n\n<p>\u00d6rne\u011fin bir\nbakkal, d\u00fckkan\u0131na e\u015fya ta\u015f\u0131mak i\u00e7in 87.04 tarife pozisyonundaki \u00f6nde 2 koltuklu,\narkada cam\u0131 olmayan, y\u00fck ta\u015f\u0131maya mahsus, azami a\u011f\u0131rl\u0131\u011f\u0131 3,5 tonu a\u015fmayan,\nistiap haddi 650 kg, motor silindir hacmi 2850 cm\u00b3 \u201cvan\u201d tipi kapal\u0131 kasal\u0131 bir\nkamyonet als\u0131n. \u00d6TV oran\u0131 %4 (30\/6\/2019 tarihine kadar %1) olan bu arac\u0131n\nal\u0131m\u0131nda \u00f6denen KDV indirim konusu yap\u0131labilecektir. Bakkal\u0131n kar\u0131s\u0131 her g\u00fcn \u201cNe\nbi\u00e7im araba alm\u0131\u015fs\u0131n, bununla do\u011fru d\u00fcr\u00fcst gezmeye gidemiyoruz. Hafta sonu\npikni\u011fe gitsek, \u00f6ndeki koltu\u011fa kim oturacak diye kavga \u00e7\u0131k\u0131yor, arkada koltuk\nyok, cam yok, virajlarda yuvarlan\u0131yoruz, peri\u015fan oluyoruz\u201d diye s\u0131zland\u0131\u011f\u0131 i\u00e7in\nbakkal, \u00f6n koltuklar\u0131n arkas\u0131na 3\u2019l\u00fc bir s\u0131ra koltuk daha ekletip, yanlara cam\na\u00e7t\u0131rs\u0131n. Tadilat g\u00f6ren arac\u0131 trafi\u011fe i\u015fletmezse ceza yiyece\u011fi i\u00e7in trafik\ntescil b\u00fcrosuna gitti\u011finde, kendisinden %106 oran\u0131nda ek vergi istenecektir.<\/p>\n\n\n\n<p>\u00c7\u00fcnk\u00fc 87.03\ntarife pozisyonuna d\u00f6n\u00fc\u015fm\u00fc\u015f olan arac\u0131n yolcu kapasitesi (5 x 70 = 350 kg) y\u00fck\nkapasitesinden (650 \u2013 350 = 300 kg) fazla olaca\u011f\u0131 i\u00e7in, bu arac\u0131n vergi oran\u0131\n%110 olmu\u015ftur. Dolay\u0131s\u0131yla arac\u0131n s\u0131f\u0131r de\u011feri \u00fczerinden %106 oran\u0131nda ek \u00d6TV\n\u00f6denmesi istenecektir. (Arac\u0131n \u00d6TV matrah\u0131n\u0131n 114.000 liray\u0131 a\u015fmad\u0131\u011f\u0131\nvarsay\u0131lm\u0131\u015ft\u0131r, a\u015farsa vergi oran\u0131 %160 olaca\u011f\u0131ndan, s\u0131f\u0131r de\u011feri \u00fczerinden %156\noran\u0131nda ek \u00d6TV \u00f6deyecektir) \u00dcst\u00fcne \u00fcstl\u00fck, bu arac\u0131 al\u0131m\u0131nda \u00f6dedi\u011fi ve\nindirim konusu yapt\u0131\u011f\u0131 KDV\u2019yi de ilave edilecek KDV olarak beyan etmesi\ngerekecektir.<\/p>\n\n\n\n<p>Bu durum \u00fczerine bakkal kar\u0131s\u0131na ne der bilmem ama sen sen ol, ara\u00e7lar\u0131 ald\u0131\u011f\u0131n gibi kullan Hagi Watt\u2019c\u0131\u011f\u0131m, tadilat madilat yapt\u0131rmaya kalkma!<\/p>\n\n\n\n<p>*Vergi Alg\u0131 internet sitesinde 12\/6\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>HAG\u0130 WATT\u2019A MEKTUPLAR (IV)* &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kemal Oktar Sevgili Hagi Watt, Bu mektubumda, \u00d6TV Kanunu eki (II) say\u0131l\u0131 listede yer alan ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n vergilendirilmesindeki ilgin\u00e7 hususlardan bahsetmek istiyorum. \u00d6TV\u2019ye tabi di\u011fer mallarda oldu\u011fu gibi, ta\u015f\u0131t ara\u00e7lar\u0131 da T\u00fcrk g\u00fcmr\u00fck tarife cetvelindeki G.T.\u0130.P. numaralar\u0131yla tan\u0131mlan\u0131yor. Tan\u0131mlar\u0131n uluslararas\u0131 standartlarda olmas\u0131 iyi ama, di\u011fer mevzuatlarla \u00f6rt\u00fc\u015fmemesi sorunlara yol a\u00e7\u0131yor.<a class=\"moretag\" href=\"https:\/\/www.kemaloktar.com\/?p=47\"><span class=\"screen-reader-text\">Hakk\u0131nda daha fazlas\u0131n\u0131 oku Ara\u00e7 S\u0131n\u0131flar\u0131 ve \u00d6TV Oranlar\u0131<\/span>[&#8230;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/47"}],"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=47"}],"version-history":[{"count":4,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/47\/revisions"}],"predecessor-version":[{"id":106,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/47\/revisions\/106"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=47"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=47"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=47"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}