{"id":53,"date":"2019-10-16T17:57:12","date_gmt":"2019-10-16T17:57:12","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=53"},"modified":"2020-03-30T08:54:50","modified_gmt":"2020-03-30T08:54:50","slug":"53","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=53","title":{"rendered":"\u015eehit ve Gazi Yak\u0131n\u0131n\u0131n Ara\u00e7 Al\u0131m\u0131nda \u00d6TV \u0130stisnas\u0131"},"content":{"rendered":"\n<p><strong>HAG\u0130 WATT\u2019LA SOHBETLER (VII)<\/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>&#8211; Nas\u0131l oldun\nHagi Watt\u2019c\u0131\u011f\u0131m, bug\u00fcn daha iyisin galiba?<\/p>\n\n\n\n<p><strong>HW<\/strong> \u2013 Sa\u011folas\u0131n, aya\u011f\u0131m iyice d\u00fczeldi,\nbastonsuz y\u00fcr\u00fcyebiliyorum art\u0131k. Ne zormu\u015f bu ayak k\u0131r\u0131\u011f\u0131 yahu, 3 ayda zor\niyile\u015fti.<\/p>\n\n\n\n<p>&#8211; \u00dc\u00e7 ayda eski haline\nd\u00f6nebildi\u011fin i\u00e7in sen yine de \u015fansl\u0131 say\u0131l\u0131rs\u0131n. \u0130n\u015fallah bir daha b\u00f6yle\nkazalar ya\u015famazs\u0131n.<\/p>\n\n\n\n<p><strong>HW \u2013 <\/strong>Yahu akl\u0131ma tak\u0131ld\u0131, ge\u00e7en geli\u015finde\nengellilerin otomobil al\u0131m\u0131nda KDV istisnas\u0131 yok ama \u00d6TV istisnas\u0131 var\ndemi\u015ftin. Bu istisnadan gazilerimiz de yararlanabiliyor muydu?<\/p>\n\n\n\n<p>&#8211; Tabii ki\nyararlanabilir. Kanunda \u00f6ng\u00f6r\u00fclen \u015fartlar\u0131 haiz olan gaziler de engellilik\nraporuna g\u00f6re istisnadan yararlanarak ara\u00e7 alabilir veya yurt d\u0131\u015f\u0131ndan ithal\nedebilir.<\/p>\n\n\n\n<p><strong>HW \u2013<\/strong> Peki ya \u015fehitlerimizin veya vefat eden\ngazilerimizin yak\u0131nlar\u0131 i\u00e7in bir istisna yok mu?<\/p>\n\n\n\n<p>&#8211; Var tabii.\nTer\u00f6rle M\u00fccadele Kanunu kapsam\u0131na giren \u015fehitlerimizin veya vefat eden vazife\nmalullerinin yak\u0131n\u0131 bir ki\u015finin ara\u00e7 al\u0131m\u0131nda da \u00d6TV istisnas\u0131 uygulan\u0131yor.<\/p>\n\n\n\n<p><strong>HW \u2013<\/strong> Hangi yak\u0131n\u0131 yararlanabiliyor? E\u015fi mi,\n\u00e7ocuklar\u0131 m\u0131?<\/p>\n\n\n\n<p>&#8211; E\u015fi veya\n\u00e7ocuklar\u0131ndan biri yararlanabiliyor. Di\u011ferleri, istisnadan yararlanmas\u0131n\u0131 kabul\nettikleri e\u015f veya \u00e7ocuk ad\u0131na feragatname veriyor.<\/p>\n\n\n\n<p><strong>HW \u2013 <\/strong>Ya rahmetli evli de\u011filse? Bu haktan\nakrabalar\u0131 yararlanam\u0131yor mu?<\/p>\n\n\n\n<p>&#8211; \u015eehit veya\nvefat etmi\u015f gazinin evli olmas\u0131 halinde, e\u015fi veya \u00e7ocuklar\u0131 d\u0131\u015f\u0131nda kimse bu\nhaktan yararlanam\u0131yor. Ama evli olmamas\u0131 halinde, sadece anne veya babas\u0131 bu\nhaktan yararlanabiliyor. Anne veya baba istemez ise karde\u015f, amca, day\u0131, hala\ngibi di\u011fer akrabalar\u0131n bu haktan yararlanmas\u0131 m\u00fcmk\u00fcn de\u011fil.<\/p>\n\n\n\n<p>HW \u2013 Yahu, amma\nince i\u015flermi\u015f. Peki bunlar her t\u00fcrl\u00fc arac\u0131 istisnadan yararlanarak alabiliyor\nmu? Hani engellilerin yararlanabilece\u011fi ara\u00e7larla ilgili baz\u0131 k\u0131s\u0131tlamalar\nvard\u0131, bunlar i\u00e7in de ayn\u0131 k\u0131s\u0131tlamalar ge\u00e7erli mi?<\/p>\n\n\n\n<p>&#8211; Evet,\nistisnadan yararlanabilecek olan \u015fehit veya vefat etmi\u015f gazinin yak\u0131n\u0131;<\/p>\n\n\n\n<p>\u2022\nMotor silindir hacmi 1600 cm\u00b3 veya daha alt\u0131nda olmak \u015fart\u0131yla binek otomobili,<\/p>\n\n\n\n<p>panelvan,\npick-up, arazi ta\u015f\u0131t\u0131, ATV, jeep, stey\u015f\u0131n vagon gibi ta\u015f\u0131tlardan,<\/p>\n\n\n\n<p>\u2022 Motor\nsilindir hacmi 2800 cm\u00b3 veya alt\u0131nda olmak \u015fart\u0131yla a\u00e7\u0131k veya kapal\u0131 kasal\u0131\n(van) kamyonet, pick-up gibi ta\u015f\u0131tlardan,<\/p>\n\n\n\n<p>\u2022\nMotor silindir hacmine bak\u0131lmaks\u0131z\u0131n motosikletlerden,<\/p>\n\n\n\n<p>sadece\nbirini \u00d6TV \u00f6demeden sat\u0131n alabilmektedir.<\/p>\n\n\n\n<p><strong>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<p>&#8211; 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.\n<\/p>\n\n\n\n<p><strong>HW<\/strong> \u2013 \u00d6yle deme yahu, ge\u00e7enlerde bir\ntan\u0131d\u0131\u011f\u0131m, dara d\u00fc\u015fen bir engellinin arabas\u0131n\u0131 alm\u0131\u015f, kendisinden s\u0131f\u0131r araba\n\u00d6TV\u2019si istemi\u015fler.<\/p>\n\n\n\n<p>&#8211; San\u0131r\u0131m 5 y\u0131l\nge\u00e7meden sat\u0131\u015f yap\u0131ld\u0131\u011f\u0131 i\u00e7indir. Dedi\u011fim gibi engellilerin veya \u015fehit\nyak\u0131nlar\u0131n\u0131n \u00d6TV\u2019siz ald\u0131\u011f\u0131 arac\u0131 5 y\u0131l i\u00e7inde satarsa, istisnadan\nyararlanandan al\u0131nmayan \u00d6TV tutar\u0131, al\u0131\u015f tarihindeki matrah, sat\u0131\u015f tarihindeki\norana g\u00f6re hesaplan\u0131p al\u0131c\u0131dan tahsil ediliyor.<\/p>\n\n\n\n<p><strong>HW \u2013<\/strong> Yani 5 y\u0131l satmay\u0131p, 5 y\u0131ldan sonra\nsat\u0131l\u0131rsa vergi yok mu?<\/p>\n\n\n\n<p>&#8211; Evet engellilerin\nve \u015fehit yak\u0131nlar\u0131n\u0131n istisnadan yararlanarak ald\u0131\u011f\u0131 ara\u00e7lar, sat\u0131n alma\ntarihinden itibaren 5 y\u0131l ge\u00e7tikten sonra sat\u0131l\u0131rsa art\u0131k \u00d6TV ile muhatap\nolunmuyor. Ayr\u0131ca engelli vatanda\u015flar her 5 y\u0131lda bir kere, daha \u00f6nce ald\u0131\u011f\u0131\narac\u0131 sat\u0131p satmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n istisnadan yararlanabiliyor. Yani 25\ny\u0131lda \u00d6TV\u2019siz 5 ara\u00e7 alabiliyor.<\/p>\n\n\n\n<p><strong>HW<\/strong> &#8211; \u0130stisnadan yararlanan ki\u015finin vefat\u0131\nhalinde ne oluyor? Varislerden vergi isteniyor mu?<\/p>\n\n\n\n<p>&#8211; \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<p><strong>HW<\/strong> \u2013 Amma kar\u0131\u015f\u0131k i\u015fler yahu! Arabada\navukat bulunmadan seyahat etmemek laz\u0131m desene. Bu ara\u00e7lar\u0131 kimin kullanaca\u011f\u0131na\ndair bir s\u0131n\u0131rlama var m\u0131?<\/p>\n\n\n\n<p>&#8211; O da ayr\u0131 bir\nkonu. \u0130stisnadan yararlan\u0131larak yurt i\u00e7inden sat\u0131n al\u0131nan arac\u0131 kullanacaklar\ni\u00e7in bir s\u0131n\u0131rlama yok. Ancak yurt d\u0131\u015f\u0131ndan sat\u0131n al\u0131nan ara\u00e7lardan, bizzat\nkullan\u0131m \u015fart\u0131na ba\u011fl\u0131 olanlar\u0131 ba\u015fkas\u0131n\u0131n kullanmas\u0131 yasak. Ara\u00e7 kullanmas\u0131\nm\u00fcmk\u00fcn olmayanlar\u0131n ithal etti\u011fi ara\u00e7lar\u0131n ise engelli ki\u015finin e\u015fi, kanuni\nm\u00fcmessili, \u00fc\u00e7\u00fcnc\u00fc dereceye kadar kan ve s\u0131hri h\u0131s\u0131mlar\u0131ndan biri veya noterce\nd\u00fczenlenmi\u015f i\u015f akdine ba\u011fl\u0131 olarak istihdam edilen \u015fof\u00f6r taraf\u0131ndan\nkullan\u0131lmas\u0131 zorunlu.<\/p>\n\n\n\n<p><strong>HW \u2013<\/strong> Tamam tamam, iyice akl\u0131m kar\u0131\u015fmadan\nb\u0131rakal\u0131m bu konuyu.<\/p>\n\n\n\n<p>&#8211; Tekrar ge\u00e7mi\u015f\nolsun Hagi Watt\u2019c\u0131\u011f\u0131m, kendini iyi bak.<\/p>\n\n\n\n<p><strong>HW \u2013<\/strong> Sa\u011fol, sa\u011fol.<\/p>\n\n\n\n<p>*Vergi Alg\u0131 internet sitesinde (vergialgi.net) 29\/7\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HAG\u0130 WATT\u2019LA SOHBETLER (VII)* &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 &#8211; Nas\u0131l oldun Hagi Watt\u2019c\u0131\u011f\u0131m, bug\u00fcn daha iyisin galiba? HW \u2013 Sa\u011folas\u0131n, aya\u011f\u0131m iyice d\u00fczeldi, bastonsuz y\u00fcr\u00fcyebiliyorum art\u0131k. Ne zormu\u015f bu ayak k\u0131r\u0131\u011f\u0131 yahu, 3 ayda zor iyile\u015fti. &#8211; \u00dc\u00e7 ayda eski haline d\u00f6nebildi\u011fin i\u00e7in sen yine de \u015fansl\u0131 say\u0131l\u0131rs\u0131n. \u0130n\u015fallah bir daha b\u00f6yle kazalar ya\u015famazs\u0131n. HW \u2013<a class=\"moretag\" href=\"https:\/\/www.kemaloktar.com\/?p=53\"><span class=\"screen-reader-text\">Hakk\u0131nda daha fazlas\u0131n\u0131 oku \u015eehit ve Gazi Yak\u0131n\u0131n\u0131n Ara\u00e7 Al\u0131m\u0131nda \u00d6TV \u0130stisnas\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\/53"}],"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=53"}],"version-history":[{"count":6,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/53\/revisions"}],"predecessor-version":[{"id":341,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/53\/revisions\/341"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=53"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=53"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=53"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}