{"id":51,"date":"2019-10-16T17:57:28","date_gmt":"2019-10-16T17:57:28","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=51"},"modified":"2019-10-18T19:37:39","modified_gmt":"2019-10-18T19:37:39","slug":"51","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=51","title":{"rendered":"Engellilerin Ara\u00e7 Al\u0131m\u0131nda \u00d6TV \u0130stisnas\u0131"},"content":{"rendered":"\n

HAG\u0130 WATT\u2019LA SOHBETLER (VI)<\/strong>*<\/p>\n\n\n\n

                                                                                                                      Kemal\nOktar<\/strong><\/p>\n\n\n\n

– Ge\u00e7mi\u015f olsun\nHagi Watt\u2019c\u0131\u011f\u0131m, duyunca hemen geldim, nas\u0131l oldun?<\/p>\n\n\n\n

HW<\/strong> – Sa\u011fol, sa\u011fol, \u015fimdi iyiyim. G\u00f6r\u00fcnmez\nkaza i\u015fte, sa\u011f baca\u011f\u0131m\u0131 al\u00e7\u0131ya ald\u0131lar, bir aya kadar iyile\u015firmi\u015fim.<\/p>\n\n\n\n

– \u0130n\u015fallah, aman\ndaha dikkatli ol. Sana bir tekerlekli sandalye laz\u0131m olacak.<\/p>\n\n\n\n

HW<\/strong> – Haa, onu ald\u0131m. Yaln\u0131z sana bir \u015fey\nsoray\u0131m: Sat\u0131c\u0131 tekerlekli sandalyeden KDV almad\u0131, iyile\u015fip y\u00fcr\u00fcmeye ba\u015flay\u0131nca\nMaliye benden KDV istemesin?<\/p>\n\n\n\n

– Yok \u00f6yle \u015fey\nolmaz. Engellilerin kullan\u0131m\u0131na mahsus olan ara\u00e7 gere\u00e7leri kim al\u0131rsa als\u0131n KDV\nyok.<\/p>\n\n\n\n

HW<\/strong> – Oo, iyiymi\u015f, o zaman al\u00e7\u0131y\u0131\n\u00e7\u0131karmadan bir de vergisiz araba alay\u0131m.<\/p>\n\n\n\n

– Yok art\u0131k, o\nkadar da de\u011fil. Ara\u00e7lar\u0131n al\u0131m\u0131nda KDV istisnas\u0131 yok, sadece belirli \u015fartlar\ndahilinde \u00d6TV istisnas\u0131 uygulanabiliyor.<\/p>\n\n\n\n

HW<\/strong> – Neden yahu? Hani engellilerin ara\u00e7\nal\u0131m\u0131nda KDV istisnas\u0131 vard\u0131?<\/p>\n\n\n\n

– KDV Kanununun\n17\/4-s maddesi ile engellilerin e\u011fitimleri, meslekleri, g\u00fcnl\u00fck ya\u015famlar\u0131 i\u00e7in\n\u00f6zel olarak \u00fcretilmi\u015f her t\u00fcrl\u00fc ara\u00e7-gere\u00e7 vergiden istisna edilmi\u015f.<\/p>\n\n\n\n

HW<\/strong> – Ee, iyi ya, neden ara\u00e7 al\u0131m\u0131nda\nistisna yok diyorsun?<\/p>\n\n\n\n

– Maddede\n\u201cara\u00e7-gere\u00e7\u201d yaz\u0131yor. Ta\u015f\u0131t ara\u00e7lar\u0131 sadece ara\u00e7 oldu\u011fu i\u00e7in, yani \u201cara\u00e7-gere\u00e7\u201d\nolmad\u0131\u011f\u0131 i\u00e7in Maliye istisnadan yararland\u0131rm\u0131yor.<\/p>\n\n\n\n

HW<\/strong> – Olur mu \u00f6yle \u015fey yahu, herkes\nmahkemeye gider o zaman.<\/p>\n\n\n\n

– Gidildi ama\nDan\u0131\u015ftay bu konuda Maliyeyi hakl\u0131 buldu.[1]<\/a><\/p>\n\n\n\n

HW<\/strong> – Hay Allah, o zaman \u00d6TV\u2019den\nyararlanal\u0131m bari,<\/p>\n\n\n\n

– O da zor. Ara\u00e7\nal\u0131m\u0131nda \u00d6TV istisnas\u0131 uygulanmas\u0131 i\u00e7in engelli olman laz\u0131m, ge\u00e7ici sakatl\u0131klarda\nistisnadan yararlan\u0131lm\u0131yor. Allah g\u00f6stermesin aya\u011f\u0131n iyile\u015fmez de \u201c\u00d6z\u00fcrl\u00fcl\u00fck\nSa\u011fl\u0131k Raporu Y\u00f6netmeli\u011fi\u201dne g\u00f6re rapor alman gerekirse, belki o zaman \u00d6TV\nistisnas\u0131ndan yararlanabilirsin.<\/p>\n\n\n\n

HW<\/strong> – Belki mi? Onun da garantisi yok yani?<\/p>\n\n\n\n

– Aynen \u00f6yle. \u0130stisnadan\niki grup engelli vatanda\u015f\u0131m\u0131z yararlanabiliyor.<\/p>\n\n\n\n

Birinci grupta;\nY\u00f6netmeli\u011fe g\u00f6re engellilik oran\u0131 %90\u2019\u0131n \u00fczerinde olanlar var. Bunlar ba\u015fka bir\n\u015fart aranmadan, anahtar teslim fiyat\u0131 247.400 liran\u0131n alt\u0131nda olan otomobil,\npanelvan ve jip ile fiyat\u0131na bak\u0131lmaks\u0131z\u0131n kamyonet veya motosikletleri \u00d6TV\u2019siz\nalabiliyor. Yine engellilik derecesi %90\u2019\u0131n \u00fczerinde olup, engellilik durumu\nara\u00e7 kullanmaya uygun olmayan ve s\u00fcrekli tekerlekli sandalye veya sedye\nkullanmas\u0131 gereken ki\u015filer, tekerlekli sandalye veya sedye ile binmeye ve\nseyahat etmeye yarayan \u00f6zel tertibat yapt\u0131racaklar\u0131 s\u00fcr\u00fcc\u00fc dahil 9 ki\u015filik\nminib\u00fcs g\u00f6r\u00fcn\u00fcml\u00fc ara\u00e7lar\u0131, fiyat\u0131 ne olursa olsun \u00d6TV\u2019siz alabilir.<\/p>\n\n\n\n

\u0130kinci grupta;\nY\u00f6netmeli\u011fe g\u00f6re engellilik oran\u0131 %90\u2019\u0131n alt\u0131nda olanlar yer al\u0131yor. Bunlar,\nara\u00e7ta bizzat kullanmak \u00fczere engeline uygun hareket ettirici tertibat\nyapt\u0131rmak \u015fart\u0131yla anahtar teslim fiyat\u0131 247.400 liran\u0131n alt\u0131nda olan\notomobil, panelvan ve jip ile fiyat\u0131na bak\u0131lmaks\u0131z\u0131n kamyonet veya motosikletleri\n\u00d6TV\u2019siz alabiliyor.<\/p>\n\n\n\n

HW<\/strong> \u2013 Tamam, biz de direksiyona topuz\ntakt\u0131r\u0131p \u00d6TV\u2019siz ara\u00e7 alabiliriz o halde.<\/p>\n\n\n\n

– Maliye\n\u201chareket ettirici tertibat\u201d olarak fren, gaz ve debriyaj pedallar\u0131 ile vites\nkolunu anl\u0131yor. Sadece bu aksamlarda engeline uygun \u00f6zel tertibat yapt\u0131ranlar\u0131\nistisnadan yararland\u0131r\u0131yor. \u00d6yle direksiyona topuz tak\u0131lmas\u0131, silecek veya\nsinyal kollar\u0131n\u0131n de\u011fi\u015ftirilmesi, kontak anahtar\u0131n\u0131n yerinin de\u011fi\u015ftirilmesi\nveya d\u00fc\u011fmeli yap\u0131lmas\u0131, koltuklar\u0131n ileri-geri veya yukar\u0131-a\u015fa\u011f\u0131 al\u0131nmas\u0131,\nsiren, korna, ayna tertibatlar\u0131 yap\u0131lmas\u0131 hareket ettirici tertibat say\u0131lm\u0131yor.<\/p>\n\n\n\n

HW<\/strong> \u2013 Ya otomatik vites?<\/p>\n\n\n\n

– Otomatik\nvitesin \u00f6zelli\u011fi ne? Debriyaj pedal\u0131 olmamas\u0131 de\u011fil mi? Debriyaj pedal\u0131 ne\ntarafta? Sol tarafta. Yani sol ayakla kullan\u0131l\u0131yor. Maliye diyor ki, sol\naya\u011f\u0131nda engeli olan ki\u015filer i\u00e7in otomatik vites \u00f6zel bir tertibatt\u0131r,\ndolay\u0131s\u0131yla ba\u015fka bir tertibata gerek olmadan istisnadan yararlan\u0131labilir.\nAncak sa\u011f aya\u011f\u0131nda engeli olan ki\u015filer herhangi bir \u00f6zel tertibat yapt\u0131rmadan\nkullanabilecek olduklar\u0131 otomatik vitesli ara\u00e7 al\u0131m\u0131nda istisnadan\nyararlanamazlar.<\/p>\n\n\n\n

HW<\/strong> –  Yahu bin dereden su getirmek gerekiyor desene?\nBu \u015fartlar yurt d\u0131\u015f\u0131ndan getirilen ara\u00e7larda da var m\u0131? \u00c7o\u011fu ki\u015fi bu nedenle mi\nithalata y\u00f6neliyor?<\/p>\n\n\n\n

– Benzer \u015fartlar\nyurt d\u0131\u015f\u0131ndan vergisiz getirilecek ara\u00e7lar i\u00e7in de var. Bizzat engelli ki\u015fi\ntaraf\u0131ndan kullan\u0131lmak \u00fczere \u00f6zel surette imal edilmi\u015f hareket ettirici\ntertibat\u0131 bulunan motor silindir hacmi 1600 cm\u00b3\u2019e kadar olan otomobiller ve motosiklet\nile el ve ayak fonksiyonlar\u0131n\u0131 tamamen yitirmi\u015f olan ki\u015finin araca binip\ninmesiyle ta\u015f\u0131nmas\u0131n\u0131 kolayla\u015ft\u0131r\u0131c\u0131 tertibat\u0131 bulunan, engelli ki\u015finin \u00fc\u00e7\u00fcnc\u00fc\ndereceye kadar kan ve s\u0131hri h\u0131s\u0131mlar\u0131ndan bir s\u00fcr\u00fcc\u00fc veya ki\u015fi ile i\u015f akdine\nba\u011fl\u0131 olarak istihdam edilen bir \u015fof\u00f6r taraf\u0131ndan kullan\u0131lacak minib\u00fcsler ile\nportatif koltuklar hari\u00e7 olmak \u00fczere, s\u00fcr\u00fcc\u00fcs\u00fc dahil alt\u0131 ila dokuz oturma yeri\nolan, engelli ki\u015finin rahat\u00e7a ta\u015f\u0131nabilmesine imkan verecek tavan y\u00fcksekli\u011fine\nsahip olan motorlu kara nakil vas\u0131talar\u0131 muafiyet kapsam\u0131nda ithal edilebiliyor.\nAyr\u0131ca arac\u0131n \u00fc\u00e7 ya\u015f\u0131ndan b\u00fcy\u00fck olmamas\u0131 ve g\u00fcmr\u00fcklenmi\u015f de\u011ferinin 247.400\nliray\u0131 a\u015fmamas\u0131 gerekiyor.  Bu \u015fartlar\u0131\nhaiz olsa dahi, sadece otomatik vitesli ara\u00e7lar ile arazi ta\u015f\u0131tlar\u0131 istisnadan\nyararlanam\u0131yor. \u0130stisnadan yararlanmak isteyenlerin, gerekli belgelerle\nbirlikte belirlenen g\u00fcmr\u00fck idarelerine bizzat ba\u015fvurarak, durumlar\u0131n\u0131 tespit\nettirmeleri gerekiyor.<\/p>\n\n\n\n

HW <\/strong>\u2013 \u0130thalalatta istisnadan yararlanmak\ndaha me\u015fakkatli imi\u015f. Yine de \u00e7ok ba\u015fvuran oluyor galiba?<\/p>\n\n\n\n

– Bunun nedeni, ithalatta\n\u00d6TV\u2019nin yan\u0131 s\u0131ra KDV ve g\u00fcmr\u00fck vergisinin de al\u0131nmamas\u0131. Nedense engellilerin\nyurt i\u00e7inden ald\u0131\u011f\u0131 ara\u00e7larda sadece \u00d6TV istisnas\u0131 uygulan\u0131rken, yurt d\u0131\u015f\u0131ndan\nithalatta hem \u00d6TV hem de KDV istisnas\u0131 uygulan\u0131yor. Engelliler adet\u00e2 ithal ara\u00e7\nalmalar\u0131 y\u00f6n\u00fcnde \u00f6zendiriliyor.<\/p>\n\n\n\n

HW<\/strong> \u2013 Aman aman kals\u0131n, istisnadan\nyararlanmak i\u00e7in bir s\u00fcr\u00fc \u015fart \u015furt. Arabay\u0131 ald\u0131n diyelim, her an \u015fu eksikmi\u015f,\nbu yanl\u0131\u015fm\u0131\u015f deyip vergi isteyebilirler.<\/p>\n\n\n\n

– Yok can\u0131m o\nkadar da de\u011fil. Vergisiz ara\u00e7 ald\u0131n m\u0131 5 y\u0131l i\u00e7inde satmamak kayd\u0131yla rahats\u0131n.\n5 y\u0131l i\u00e7inde satarsan, senden al\u0131nmayan \u00d6TV tutar\u0131, al\u0131\u015f tarihindeki matrah,\nsat\u0131\u015f tarihindeki orana g\u00f6re hesaplan\u0131p al\u0131c\u0131dan tahsil ediliyor.<\/p>\n\n\n\n

HW<\/strong> – 5 y\u0131l satmay\u0131p, 5 y\u0131ldan sonra\nsatarsam vergi yok mu?<\/p>\n\n\n\n

– Evet engelli\nistisnas\u0131ndan yararlan\u0131lan ara\u00e7lar, sat\u0131n alma tarihinden itibaren 5 y\u0131l\nge\u00e7tikten sonra sat\u0131l\u0131rsa art\u0131k \u00d6TV ile muhatap olunmuyor. \u0130stisnadan da 5\ny\u0131lda bir kere yararlan\u0131labiliyor. \u0130stisnadan yararlan\u0131larak ara\u00e7 sat\u0131n\nal\u0131nd\u0131ktan sonra 5 y\u0131l ge\u00e7ince, eski arac\u0131n sat\u0131l\u0131p sat\u0131lmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n\nyeni bir arac\u0131 da istisnadan yararlanarak sat\u0131n alabiliyorsun. Yani her 5 y\u0131lda\nbir olmak \u00fczere, 25 y\u0131lda \u00d6TV\u2019siz 5 arac\u0131n olabilir.<\/p>\n\n\n\n

HW<\/strong> – \u0130stisnadan yararlanan ki\u015finin vefat\u0131\nhalinde ne oluyor? Varislerden vergi isteniyor mu?<\/p>\n\n\n\n

– \u0130stisnadan\nyararlan\u0131ld\u0131\u011f\u0131 tarihten itibaren 5 y\u0131l ge\u00e7tikten sonra engelli ki\u015finin vefat\netmesi halinde \u00d6TV aranm\u0131yor. 5 y\u0131l ge\u00e7memi\u015f ise, arac\u0131n t\u00fcm miras\u00e7\u0131lara\nm\u00fc\u015fterek m\u00fclkiyet halinde veraseten intikalinde de \u00d6TV aranm\u0131yor. Bu \u015fekilde\narac\u0131n istisnadan yararlan\u0131ld\u0131\u011f\u0131 tarihten itibaren 5 y\u0131l ge\u00e7tikten sonra\nherhangi bir ki\u015fiye intikalinde art\u0131k \u00d6TV yok. Ama murisin 5 y\u0131ldan \u00f6nce vefat\netmesi ve istisnadan yararlan\u0131lan arac\u0131n t\u00fcm miras\u00e7\u0131lara de\u011fil de bir veya\nbirka\u00e7 miras\u00e7\u0131 taraf\u0131ndan adlar\u0131na kay\u0131t ve tescili halinde, di\u011fer miras\u00e7\u0131lara\nda en az ara\u00e7 de\u011ferinde ba\u015fka mallar\u0131n intikal etmi\u015f olmas\u0131 \u015fart\u0131 aran\u0131yor.\nAksi halde arac\u0131n intikali veraset de\u011fil, ivazs\u0131z intikal say\u0131ld\u0131\u011f\u0131ndan \u00d6TV\naran\u0131yor.<\/p>\n\n\n\n

HW<\/strong> \u2013 Amma kar\u0131\u015f\u0131k i\u015fler yahu! \u0130stisnadan\nyararlan\u0131lan ara\u00e7ta avukat bulunmadan seyahat etmemek laz\u0131m desene.<\/p>\n\n\n\n

– \u00d6TV\u2019de basit\ni\u015f var m\u0131 ki Hagi Watt\u2019c\u0131\u011f\u0131m?
<\/p>\n\n\n\n

\n\n\n\n

[1]<\/a> Adana B\u00f6lge \u0130dare Mahkemesinin Maliyenin uygulamas\u0131n\u0131 iptal etti\u011fi 13.4.2010 tarih ve E:2010\/1658, K:2010\/1721 say\u0131l\u0131 karar\u0131, Dan\u0131\u015ftay 3. Daire\u2019nin 22.9.2011 tarih E:2011\/3445, K:2011\/5067 say\u0131l\u0131 karar\u0131 ile kamu yarar\u0131na<\/strong>! bozulmu\u015ftur.<\/em><\/p>\n\n\n\n

*Vergi Alg\u0131 internet sitesinde 3\/7\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

HAG\u0130 WATT\u2019LA SOHBETLER (VI)*                                                                                                                       Kemal Oktar – Ge\u00e7mi\u015f olsun Hagi Watt\u2019c\u0131\u011f\u0131m, duyunca hemen geldim, nas\u0131l oldun? HW – Sa\u011fol, sa\u011fol, \u015fimdi iyiyim. G\u00f6r\u00fcnmez kaza i\u015fte, sa\u011f baca\u011f\u0131m\u0131 al\u00e7\u0131ya ald\u0131lar, bir aya kadar iyile\u015firmi\u015fim. – \u0130n\u015fallah, aman daha dikkatli ol. Sana bir tekerlekli sandalye laz\u0131m olacak. HW – Haa, onu ald\u0131m. Yaln\u0131z sana bir \u015feyHakk\u0131nda daha fazlas\u0131n\u0131 oku Engellilerin Ara\u00e7 Al\u0131m\u0131nda \u00d6TV \u0130stisnas\u0131<\/span>[…]<\/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\/51"}],"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=51"}],"version-history":[{"count":5,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/51\/revisions"}],"predecessor-version":[{"id":340,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/51\/revisions\/340"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=51"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=51"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=51"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}