<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">TEBLİĞ</span></b></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><u><span style="font-size:9.0pt">Maliye Bakanl</span></u><u><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ığı</span></u><u><span style="font-size:9.0pt">ndan:</span></u></p> <p class="2-OrtaBaslk" style="margin-top:2.8pt;line-height:12.0pt;mso-line-height-rule: exactly"><span style="font-size:9.0pt">VERG</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"> USUL KANUNU GENEL TEBL</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İĞİ</span></p> <p class="2-OrtaBaslk" style="margin-bottom:8.5pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">(SIRA NO: 442)</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">213 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Vergi Usul Kanununun M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">kerrer 414 </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesinin </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">üçü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt"> f</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda, </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">“</span><span style="font-size:9.0pt">Bu Kanunda yer alan maktu hadler ile asgari ve azami miktarlar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> belirtilmi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt"> olan para ile </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denecek ceza miktarlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">, her y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l bir </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">nceki y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">la ili</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin olarak bu Kanun uyar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nca belirlenen yeniden de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">erleme oran</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda art</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmak suretiyle uygulan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r. Bu </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde hesaplanan maktu had ve miktarlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zde 5 ini a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">mayan kesirler dikkate al</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nmaz. Bakanlar Kurulu, bu suretle tespit edilen had ve miktarlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> yar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na kadar art</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">rmaya veya indirmeye, nispi hadleri ise iki kat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">na kadar art</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">rmaya veya yar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na kadar indirmeye veya tekrar kanuni seviyesine getirmeye yetkilidir.</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> h</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">km</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> yer almaktad</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r. </span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">Bu h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">m g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">z </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ne al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">narak, Vergi Usul Kanununun 104, M</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">kerrer 115, 153/A, 177, 232, 252, 313, 343, 352 (Kanuna Ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Cetvel), 353, 355 ve M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">kerrer 355 inci maddelerinde yer al</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">p 2014 y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda uygulanan tutarlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n ve hadlerin, 2014 y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in %10,11 (on virg</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">l on bir) olarak tespit edilen yeniden de</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erleme oran</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nda art</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> suretiyle belirlenen ve <span class="GramE">1/1/2015</span> tarihinden itibaren uygulanacak olan tutarlar ve hadler ekli listede g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">sterilmi</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">Tebli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt"> olunur.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt"> </span></p> <b><span style="font-size:9.0pt"><a href="http://www.resmigazete.gov.tr/eskiler/2014/12/20141230-17-1.doc"><span style="text-decoration: none;text-underline:none">Ekler i</span><span style="font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"; text-decoration:none;text-underline:none">ç</span><span style="text-decoration: none;text-underline:none">in t</span><span style="font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"; text-decoration:none;text-underline:none">ı</span><span style="text-decoration: none;text-underline:none">klay</span><span style="font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"; text-decoration:none;text-underline:none">ı</span><span style="text-decoration: none;text-underline:none">n</span><span style="font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"; text-decoration:none;text-underline:none">ı</span><span style="text-decoration: none;text-underline:none">z</span></a></span></b>