<p align="center" style="text-align:center"><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Arial;color:navy">BAKANLAR KURULU KARARI</span></b></p> <p class="MsoNormal" style="text-indent:28.3pt;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:28.3pt center 177.15pt"><span class="Normal1"><b style="mso-bidi-font-weight:normal"><u><span style="font-size:9.0pt; mso-ansi-language:TR">Karar <span class="GramE">Sayısı : 2013</span>/5080</span></u></b></span></p> <p class="MsoNormal" style="text-align:justify;text-indent:28.3pt;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:28.3pt center 177.15pt"><span class="Normal1"><span style="font-size:9.0pt;mso-ansi-language:TR">193 sayılı Gelir Vergisi Kanunu hükümlerine göre basit usulde vergilendirilen mükelleflerle ilgili <span class="GramE">12/1/1995</span> tarihli ve 95/6430 sayılı Bakanlar Kurulu Kararının eki Kararda değişiklik yapılmasına ilişkin ekli Kararın yürürlüğe konulması; Maliye Bakanlığının 14/6/2013 tarihli ve 55988 sayılı yazısı üzerine, adı geçen Kanunun 51 inci maddesine göre, Bakanlar Kurulu'nca 2/7/2013 tarihinde kararlaştırılmıştır.</span></span></p> <p class="MsoNormal" style="text-align:justify;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:28.3pt center 177.15pt"><span class="Normal1"><span style="font-size:9.0pt;mso-ansi-language:TR"> </span></span></p> <p class="MsoNormal" style="margin-top:8.5pt;text-align:justify;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:center 365.55pt"><span class="Normal1"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;mso-ansi-language:TR"><span style="mso-tab-count: 1"> </span></span></b></span><span class="Normal1"><b style="mso-bidi-font-weight:normal"><span style="font-size:7.0pt;mso-ansi-language:TR">Abdullah GÜL</span></b></span></p> <p class="MsoNormal" style="text-align:justify;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:center 365.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count: 1"> </span>CUMHURBAŞKANI</span></span></p> <p class="MsoNormal" style="text-align:justify;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:center 42.5pt 131.8pt 222.5pt 310.0pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>Recep Tayyip ERDOĞAN</span></span></p> <p class="MsoNormal" style="text-align:justify;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:center 42.5pt 131.8pt 222.5pt 310.0pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>Başbakan</span></span></p> <p class="MsoNormal" style="margin-top:8.5pt;text-align:justify;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:center 45.7pt 158.55pt 266.55pt 365.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>B. ARINÇ<span style="mso-tab-count:1"> </span>C. YILMAZ<span style="mso-tab-count:1"> </span>B. ATALAY<span style="mso-tab-count:1"> </span>B. BOZDAĞ</span></span></p> <p class="MsoNormal" style="text-align:justify;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:center 45.7pt 158.55pt 266.55pt 365.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>Başbakan Yardımcısı<span style="mso-tab-count:1"> </span>Başbakan Yardımcısı V.<span style="mso-tab-count:1"> </span>Başbakan Yardımcısı<span style="mso-tab-count:1"> </span>Başbakan Yardımcısı</span></span></p> <p class="MsoNormal" style="margin-top:8.5pt;text-align:justify;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:center 45.7pt 158.55pt 266.55pt 365.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>S. ERGİN<span style="mso-tab-count:1"> </span>F. ŞAHİN<span style="mso-tab-count:1"> </span>E. BAĞIŞ<span style="mso-tab-count:1"> </span>N. ERGÜN</span></span></p> <p class="MsoNormal" style="text-align:justify;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:center 45.7pt 158.55pt 266.55pt 365.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>Adalet Bakanı<span style="mso-tab-count:1"> </span>Aile ve Sosyal Politikalar Bakanı <span style="mso-tab-count:1"> </span>Avrupa Birliği Bakanı<span style="mso-tab-count:1"> </span>Bilim, Sanayi ve Teknoloji Bakanı</span></span></p> <p class="MsoNormal" style="margin-top:8.5pt;text-align:justify;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:center 45.7pt 158.55pt 266.55pt 365.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>F. ÇELİK<span style="mso-tab-count:1"> </span>E. BAYRAKTAR<span style="mso-tab-count:1"> </span>T. YILDIZ<span style="mso-tab-count:1"> </span>M. Z. ÇAĞLAYAN</span></span></p> <p class="MsoNormal" style="text-align:justify;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:center 45.7pt 158.55pt 266.55pt 365.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>Çalışma ve Sosyal Güvenlik Bakanı<span style="mso-tab-count:1"> </span>Çevre ve Şehircilik Bakanı<span style="mso-tab-count:1"> </span>Dışişleri Bakanı V.<span style="mso-tab-count:1"> </span>Ekonomi Bakanı</span></span></p> <p class="MsoNormal" style="margin-top:8.5pt;text-align:justify;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:center 45.7pt 158.55pt 266.55pt 365.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>T. YILDIZ<span style="mso-tab-count:1"> </span>E. BAYRAKTAR<span style="mso-tab-count:1"> </span>M. M. EKER<span style="mso-tab-count:1"> </span>H. YAZICI</span></span></p> <p class="MsoNormal" style="text-align:justify;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:center 45.7pt 158.55pt 266.55pt 365.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>Enerji ve Tabii Kaynaklar Bakanı<span style="mso-tab-count:1"> </span>Gençlik ve Spor Bakanı V.<span style="mso-tab-count:1"> </span>Gıda, Tarım ve Hayvancılık Bakanı<span style="mso-tab-count:1"> </span>Gümrük ve Ticaret Bakanı</span></span></p> <p class="MsoNormal" style="margin-top:8.5pt;text-align:justify;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:center 45.7pt 158.55pt 266.55pt 365.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>M. GÜLER<span style="mso-tab-count:1"> </span>C. YILMAZ<span style="mso-tab-count:1"> </span>Ö. ÇELİK<span style="mso-tab-count:1"> </span>M. ŞİMŞEK</span></span></p> <p class="MsoNormal" style="text-align:justify;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:center 45.7pt 158.55pt 266.55pt 365.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>İçişleri Bakanı<span style="mso-tab-count:1"> </span>Kalkınma Bakanı<span style="mso-tab-count:1"> </span>Kültür ve Turizm Bakanı<span style="mso-tab-count:1"> </span>Maliye Bakanı</span></span></p> <p class="MsoNormal" style="margin-top:8.5pt;text-align:justify;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:center 79.75pt 185.55pt 302.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>N. AVCI<span style="mso-tab-count:1"> </span>İ. YILMAZ<span style="mso-tab-count:1"> </span>V. EROĞLU</span></span></p> <p class="MsoNormal" style="text-align:justify;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:center 79.75pt 185.55pt 302.55pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count: 1"> </span>Milli Eğitim Bakanı<span style="mso-tab-count:1"> </span>Milli Savunma Bakanı<span style="mso-tab-count:1"> </span>Orman ve Su İşleri Bakanı</span></span></p> <p class="MsoNormal" style="margin-top:8.5pt;text-align:justify;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:center 113.75pt 230.75pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count:1"> </span>M. MÜEZZİNOĞLU<span style="mso-tab-count:1"> </span>V. EROĞLU</span></span></p> <p class="MsoNormal" style="text-align:justify;line-height:12.0pt;mso-line-height-rule: exactly;tab-stops:center 113.75pt 230.75pt"><span class="Normal1"><span style="font-size:7.0pt;mso-ansi-language:TR"><span style="mso-tab-count: 1"> </span>Sağlık Bakanı<span style="mso-tab-count:1"> </span>Ulaştırma, Denizcilik ve Haberleşme Bakanı V.</span></span></p> <p class="2-OrtaBaslk" style="line-height:12.0pt;mso-line-height-rule:exactly; tab-stops:center 113.75pt 230.75pt"><span style="font-size:9.0pt"> </span></p> <p class="2-OrtaBaslk" style="line-height:12.0pt;mso-line-height-rule:exactly; tab-stops:center 113.75pt 230.75pt"><span class="GramE"><span style="font-size:9.0pt">2/7/2013</span></span><span style="font-size:9.0pt"> TAR</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">HL</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt"> VE 2013/5080 SAYILI</span></p> <p class="2-OrtaBaslk" style="line-height:12.0pt;mso-line-height-rule:exactly; tab-stops:center 113.75pt 230.75pt"><span style="font-size:9.0pt">KARARNAMEN</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt">N EK</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span></p> <p class="2-OrtaBaslk" style="margin-bottom:5.65pt;line-height:12.0pt; mso-line-height-rule:exactly;tab-stops:center 113.75pt 230.75pt"><u><span style="font-size:9.0pt">KARAR</span></u></p> <p class="MsoNormal" style="text-align:justify;text-indent:28.3pt;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:center 113.75pt 230.75pt"><span class="Normal1"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;mso-ansi-language:TR">MADDE 1 –</span></b></span><span class="Normal1"><span style="font-size:9.0pt;mso-ansi-language:TR"> 193 sayılı Gelir Vergisi Kanunu hükümlerine göre basit usulde vergilendirilen mükelleflerle ilgili 12/1/1995 tarihli ve 95/6430 sayılı Bakanlar Kurulu Kararının eki Kararın 1 inci maddesinin birinci fıkrasında yer alan “nüfusu 30.000’den az olan yerler” ibaresinden sonra gelmek <span class="GramE">üzere,</span> “ile 12/11/2012 tarihli ve 6360 sayılı On Dört İlde Büyükşehir Belediyesi ve Yirmi Yedi İlçe Kurulması ile Bazı Kanun ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılmasına Dair Kanun kapsamında büyükşehir belediyesi kurulan ve büyükşehir belediyesi sınırları içerisine alınan yerler” ibaresi eklenmiştir.</span></span></p> <p class="MsoNormal" style="text-align:justify;text-indent:28.3pt;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:center 113.75pt 230.75pt"><span class="Normal1"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;mso-ansi-language:TR">MADDE 2 –</span></b></span><span class="Normal1"><span style="font-size:9.0pt;mso-ansi-language:TR"> Bu Karar, yayımını izleyen ilk mahalli idareler genel seçiminin yapıldığı tarihte yürürlüğe girer.</span></span></p> <p class="MsoNormal" style="text-align:justify;text-indent:28.3pt;line-height: 12.0pt;mso-line-height-rule:exactly;tab-stops:center 113.75pt 230.75pt"><span class="Normal1"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;mso-ansi-language:TR">MADDE 3 –</span></b></span><span class="Normal1"><span style="font-size:9.0pt;mso-ansi-language:TR"> Bu Karar hükümlerini Maliye Bakanı yürütür.</span></span></p> <p align="center" style="text-align:center"><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Arial;color:navy"> </span></b></p> <br />