\u00d6TV KANUNU’NUN 12 NC\u0130 VE GE\u00c7\u0130C\u0130 6 NCI MADDELER\u0130NE \u0130L\u0130\u015eK\u0130N
\n<\/h1>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n

B.K.K. No<\/strong><\/td>\n	2011\/2304<\/td>\n<\/tr>\n
Resmi Gazete Tarihi<\/strong><\/td>\n	13\/10\/2011<\/td>\n<\/tr>\n
Resmi Gazete No<\/strong><\/td>\n	28083<\/td>\n<\/tr>\n
Kapsam<\/strong><\/td>\n	<\/td>\n<\/tr>\n
\n \n\n\n\n Karar Say\u0131s\u0131 : 2011\/2304<\/span><\/strong><\/p>\n Kaynak Kullan\u0131m\u0131n\u0131 Destekleme Fonu kesintileri ve baz\u0131 mallarda uygulanan \u00d6zel T\u00fcketim Vergisi ile ilgili ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Maliye Bakanl\u0131\u011f\u0131n\u0131n 12\/10\/2011 tarihli ve 96175 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, 20\/6\/2001 tarihli ve 4684 say\u0131l\u0131 Kanunun ge\u00e7ici 3 \u00fcnc\u00fc maddesi ile 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 12 nci ve ge\u00e7ici 6 nc\u0131 maddelerine g\u00f6re, Bakanlar Kurulu’nca 12\/10\/2011 tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n 12\/10\/2011 TAR\u0130HL\u0130 VE 2011\/2304SAYILI<\/strong><\/p>\n KARARNAMEN\u0130N EK\u0130<\/strong><\/p>\n KARAR<\/span><\/strong><\/p>\n MADDE 1- <\/strong>6\/6\/2002 tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (II) say\u0131l\u0131 listede yer alan baz\u0131 mallar\u0131n vergi oranlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde tespit edilmi\u015ftir.<\/p>\n  <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n <\/td>\n \n (II) SAYILI L\u0130STE<\/strong><\/p>\n<\/td>\n <\/td>\n <\/td>\n<\/tr>\n G.T.\u0130.P. NO<\/strong><\/td>\n \n Mal \u0130smi<\/strong><\/p>\n<\/td>\n \n Vergi Oran\u0131 (%)<\/strong><\/p>\n<\/td>\n <\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 87.03<\/strong><\/td>\n Binek otomobilleri ve esas itibariyle insan ta\u015f\u0131mak \u00fczere imal edilmi\u015f di\u011fer motorlu ta\u015f\u0131tlar (87.02 pozisyonuna girenler hari\u00e7) (stey\u015f\u0131n vagonlar ve yar\u0131\u015f arabalar\u0131 dahil)<\/strong> <\/strong>[Yaln\u0131z binek otomobilleri, stey\u015f\u0131n vagonlar, yar\u0131\u015f arabalar\u0131, arazi ta\u015f\u0131tlar\u0131 vb., (Para arabalar\u0131 dahil), motorlu karavanlar, elektrik, gaz, g\u00fcne\u015f enerjili vb. motorlu ta\u015f\u0131tlar.] [Ambulanslar, mahkum ta\u015f\u0131maya mahsus arabalar, cenaze arabalar\u0131, itfaiye \u00f6nc\u00fc arabalar\u0131 gibi \u00f6zel ama\u00e7la yap\u0131lm\u0131\u015f motorlu ta\u015f\u0131tlar, \u00f6zellikle kar \u00fczerinde hareket etmek i\u00e7in dizayn edilmi\u015f s\u0131k\u0131\u015ft\u0131rma ate\u015flemeli i\u00e7ten yanmal\u0131 pistonlu motorlu olanlar (dizel veya yar\u0131 dizel) veya k\u0131v\u0131lc\u0131m ate\u015flemeli i\u00e7ten yanmal\u0131 pistonlu motorlu ta\u015f\u0131tlar, di\u011ferleri (Golf arabalar\u0131 vb. ta\u015f\u0131tlar) hari\u00e7]<\/td>\n <\/td>\n<\/tr>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n -Y\u00fck ta\u015f\u0131mas\u0131nda kullan\u0131l\u0131p azami a\u011f\u0131rl\u0131\u011f\u0131 3,5 tonu a\u015fmayan ve yolcu ta\u015f\u0131ma kapasitesi (Yolcu ta\u015f\u0131ma kapasitesi s\u00fcr\u00fcc\u00fc d\u00e2hil toplam yolcu say\u0131s\u0131n\u0131n 70 kilogramla \u00e7arp\u0131lmas\u0131 suretiyle hesaplan\u0131r. Bu hesaplamada koltuk olmasa dahi, koltuk montaj\u0131 i\u00e7in bulunan sabit tertibatlar da koltuk olarak dikkate al\u0131n\u0131r) istiap haddinin (bir arac\u0131n g\u00fcvenle ta\u015f\u0131yabilece\u011fi s\u00fcr\u00fcc\u00fc ve yolcu d\u00e2hil toplam y\u00fck a\u011f\u0131rl\u0131\u011f\u0131) % 50’sinin alt\u0131nda olan motorlu ara\u00e7lardan (b\u00fct\u00fcn tekerlekleri motordan g\u00fc\u00e7 alan veya alabilenler, binek otomobilleri, stey\u015f\u0131n vagonlar, yar\u0131\u015f arabalar\u0131, arazi ta\u015f\u0131tlar\u0131 hari\u00e7)<\/p>\n<\/div>\n<\/td>\n<\/tr>\n \u0130stiap haddi 850 kilogram\u0131 ge\u00e7meyip motor silindir hacmi 2000 cm\u00b3’\u00fcn alt\u0131nda olanlar<\/td>\n \n 15<\/p>\n<\/td>\n<\/tr>\n \u0130stiap haddi 850 kilogram\u0131 ge\u00e7ip motor silindir hacmi 2800 cm\u00b3’\u00fcn alt\u0131nda olanlar<\/td>\n \n 15<\/p>\n<\/td>\n<\/tr>\n Sadece elektrik motorlu olanlar<\/td>\n \n 10<\/p>\n<\/td>\n<\/tr>\n – S\u00fcr\u00fcc\u00fc dahil 9 ki\u015filik oturma yeri olanlardanMotor silindir hacmi 3200 cm\u00b3’\u00fc ge\u00e7meyenler<\/p>\n Sadece elektrik motorlu olanlar<\/td>\n \n 15<\/p>\n 10<\/p>\n<\/td>\n<\/tr>\n -Di\u011ferleri<\/td>\n <\/td>\n<\/tr>\n Motor silindir hacmi 1600 cm3<\/sup>‘\u00fc ge\u00e7meyenler<\/td>\n \n 37<\/p>\n<\/td>\n<\/tr>\n Motor silindir hacmi 1600 cm3<\/sup>‘\u00fc ge\u00e7en fakat 2000 cm3<\/sup>‘\u00fc ge\u00e7meyenler<\/td>\n \n 80<\/p>\n<\/td>\n<\/tr>\n Motor silindir hacmi 2000 cm3<\/sup>‘\u00fc ge\u00e7enler<\/td>\n \n 130<\/p>\n<\/td>\n<\/tr>\n Sadece <\/strong>elektrik motorlu olanlar<\/td>\n<\/tr>\n Motor g\u00fcc\u00fc 85 kW ‘\u0131 ge\u00e7meyenler<\/td>\n \n 3<\/p>\n<\/td>\n<\/tr>\n Motor g\u00fcc\u00fc 85 kW’\u0131 ge\u00e7en fakat 120 kW’\u0131 ge\u00e7meyenler<\/td>\n \n 7<\/p>\n<\/td>\n<\/tr>\n Motor g\u00fcc\u00fc 120 kW’\u0131 ge\u00e7enler<\/td>\n \n 15<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n MADDE 2-<\/strong> 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listede yer alan mallar\u0131n vergi oranlar\u0131 ve asgari maktu vergi tutarlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde tespit edilmi\u015ftir.<\/p>\n  <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n <\/td>\n \n (III) SAYILI L\u0130STE<\/strong><\/p>\n<\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n \n (A) CETVEL\u0130<\/strong><\/p>\n<\/td>\n <\/td>\n <\/td>\n<\/tr>\n G.T.\u0130.P. NO<\/strong><\/td>\n \n Mal \u0130smi<\/strong><\/p>\n<\/td>\n \n Vergi<\/strong><\/p>\n Oran\u0131 (%)<\/strong><\/p>\n<\/td>\n \n Asgari<\/strong><\/p>\n Maktu Vergi Tutar\u0131 (TL\/Lt) <\/strong><\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2202.10.00.00.13<\/strong><\/td>\n Kolal\u0131 Gazozlar<\/strong><\/td>\n \n 25<\/p>\n<\/td>\n \n –<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2203.00<\/strong><\/td>\n Malttan \u00fcretilen biralar<\/strong><\/td>\n \n 63<\/p>\n<\/td>\n \n 0,53<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 22.04<\/strong><\/td>\n Taze \u00fcz\u00fcm \u015farab\u0131 (kuvvetlendirilmi\u015f \u015faraplar dahil); \u00fcz\u00fcm \u015f\u0131ras\u0131 (20.09 pozisyonunda yer alanlar hari\u00e7)<\/strong>(2204.10 k\u00f6p\u00fckl\u00fc \u015faraplar ve 2204.30 di\u011fer \u00fcz\u00fcm \u015f\u0131ralar\u0131 hari\u00e7)<\/td>\n \n 0<\/p>\n<\/td>\n \n 2,94<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2204.10<\/strong><\/td>\n K\u00f6p\u00fckl\u00fc \u015faraplar<\/strong><\/td>\n \n 0<\/p>\n<\/td>\n \n 19,82<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 22.05<\/strong><\/td>\n Vermut ve di\u011fer taze \u00fcz\u00fcm \u015faraplar\u0131 (bitkiler veya kokulu maddelerle aromaland\u0131r\u0131lm\u0131\u015f)<\/strong> (2205.10.10.00.00, 2205.10.90.00.12 hari\u00e7)<\/td>\n \n 0<\/p>\n<\/td>\n \n 27,18<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2205.10.10.00.00<\/strong><\/td>\n Alkol derecesi hacim itibariyle % 18 veya daha az olanlar<\/strong><\/td>\n \n 0<\/p>\n<\/td>\n \n 21,58<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2206.00<\/strong><\/td>\n Fermente edilmi\u015f di\u011fer i\u00e7ecekler (elma \u015farab\u0131, armut \u015farab\u0131, bal \u015farab\u0131 gibi), tarifenin ba\u015fka yerinde belirtilmeyen veya yer almayan fermente edilmi\u015f i\u00e7eceklerin kar\u0131\u015f\u0131mlar\u0131 ve fermente edilmi\u015f i\u00e7eceklerle alkols\u00fcz i\u00e7eceklerin kar\u0131\u015f\u0131mlar\u0131<\/strong><\/td>\n \n 0<\/p>\n<\/td>\n \n 2,94<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2205.10.90.00.12<\/strong><\/td>\n Alkol derecesi hacim itibariyle % 22’den fazla olanlar<\/strong><\/td>\n \n 0<\/p>\n<\/td>\n \n 105,8<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2207.20<\/strong><\/td>\n Alkol derecesi ne olursa olsun ta\u011fyir (denat\u00fcre) edilmi\u015f etil alkol ve dam\u0131t\u0131m yoluyla elde edilen di\u011fer alkoll\u00fc i\u00e7kiler<\/strong>(Alkol derecesi ne olursa olsun ta\u011fyir (denat\u00fcre) edilmi\u015f etil alkol hari\u00e7)<\/td>\n \n 0<\/p>\n<\/td>\n \n 105,8<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 22.08<\/strong><\/td>\n Alkol derecesi hacim itibariyle % 80’den az olan ta\u011fyir (denat\u00fcre) edilmemi\u015f etil alkol; dam\u0131t\u0131m yoluyla elde edilen alkoll\u00fc i\u00e7kiler, lik\u00f6rler ve di\u011fer alkoll\u00fc i\u00e7ecekler<\/strong> <\/strong>[(2208.90.91; 2208.90.99) Alkol derecesi hacim itibariyle % 80’den az olan ta\u011fyir (denat\u00fcre) edilmemi\u015f etil alkol hari\u00e7, (2208.20; 2208.50; 2208.60; 2208.70 ve 2208.90 hari\u00e7)]<\/td>\n \n 0<\/p>\n<\/td>\n \n 105,8<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2208.20<\/strong><\/td>\n \u00dcz\u00fcm \u015farab\u0131 veya \u00fcz\u00fcm cibresinin dam\u0131t\u0131lmas\u0131 yolu ile elde edilen alkoll\u00fc i\u00e7kiler<\/strong><\/td>\n \n 0<\/p>\n<\/td>\n \n 87,95<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2208.50<\/strong><\/td>\n Cin ve Geneva<\/strong><\/td>\n \n 0<\/p>\n<\/td>\n \n 70,35<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2208.60<\/strong><\/td>\n Votka <\/strong>(2208.60.91.00.00, 2208.60.99.00.00 hari\u00e7)<\/td>\n \n 0<\/p>\n<\/td>\n \n 70,35<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2208.60.91.00.00<\/strong><\/td>\n Muhtevas\u0131 2 litreyi ge\u00e7meyen kaplarda olanlar<\/strong> (Alkol derecesi hacim itibariyle % 45.4’den fazla olanlar)<\/td>\n \n 0<\/p>\n<\/td>\n \n 105,8<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2208.60.99.00.00<\/strong><\/td>\n Muhtevas\u0131 2 litreyi ge\u00e7en kaplarda olanlar<\/strong> (Alkol derecesi hacim itibariyle % 45.4’den fazla olanlar)<\/td>\n \n 0<\/p>\n<\/td>\n \n 105,8<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2208.70<\/strong><\/td>\n Lik\u00f6rler<\/strong><\/td>\n \n 0<\/p>\n<\/td>\n \n 96,74<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2208.90<\/strong><\/td>\n Di\u011ferleri <\/strong>(2208.90.48.00.11, 2208.90.71.00.11 hari\u00e7)<\/td>\n \n 0<\/p>\n<\/td>\n \n 105,8<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2208.90.48.00.11<\/strong><\/td>\n Rak\u0131<\/strong>(Muhtevas\u0131 2 litreyi ge\u00e7meyen kaplarda olanlar)<\/td>\n \n 0<\/p>\n<\/td>\n \n 63,48<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n 2208.90.71.00.11<\/strong><\/td>\n Rak\u0131<\/strong>(Muhtevas\u0131 2 litreyi ge\u00e7en kaplarda olanlar)<\/td>\n \n 0<\/p>\n<\/td>\n \n 63,48<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n \n (B) CETVEL\u0130<\/strong><\/p>\n<\/td>\n <\/td>\n <\/td>\n<\/tr>\n  <\/p>\n G.T.\u0130.P. NO<\/strong><\/td>\n \n Mal \u0130smi<\/strong><\/p>\n<\/td>\n \n Vergi<\/strong><\/p>\n Oran\u0131 (%)<\/strong><\/p>\n<\/td>\n \n Asgari Maktu Vergi<\/strong><\/p>\n Tutar\u0131 (TL)<\/strong><\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n 2402.10.00.00.11<\/strong><\/td>\n T\u00fct\u00fcn i\u00e7eren purolar<\/strong><\/td>\n \n 69<\/p>\n<\/td>\n \n 0,1450<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n 2402.10.00.00.12<\/strong><\/td>\n U\u00e7lar\u0131 a\u00e7\u0131k purolar<\/strong><\/td>\n \n 69<\/p>\n<\/td>\n \n 0,1450<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n 2402.10.00.00.19<\/strong><\/td>\n Sigarillolar<\/strong><\/td>\n \n 69<\/p>\n<\/td>\n \n 0,1450<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n 2402.20<\/strong><\/td>\n T\u00fct\u00fcn i\u00e7eren sigaralar<\/strong><\/td>\n \n 69<\/p>\n<\/td>\n \n 0,1450<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n 2402.90.00.00.00<\/strong> <\/p>\n  <\/td>\n Di\u011ferleri<\/strong>(T\u00fct\u00fcn yerine ge\u00e7en maddelerden yap\u0131lm\u0131\u015f purolar, u\u00e7lar\u0131 a\u00e7\u0131k purolar, sigarillolar ve sigaralar) <\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n -T\u00fct\u00fcn yerine ge\u00e7en maddelerden yap\u0131lm\u0131\u015f purolar, u\u00e7lar\u0131 a\u00e7\u0131k purolar ve sigarillolar <\/td>\n \n 69<\/p>\n<\/td>\n \n 0,1450<\/p>\n<\/td>\n<\/tr>\n <\/td>\n -T\u00fct\u00fcn yerine ge\u00e7en maddelerden yap\u0131lm\u0131\u015f sigaralar<\/td>\n \n 69<\/p>\n<\/td>\n \n 0,1450<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n 2403.10<\/strong><\/td>\n \u0130\u00e7ilen t\u00fct\u00fcn (Herhangi bir oranda t\u00fct\u00fcn yerine ge\u00e7en maddeleri i\u00e7ersin i\u00e7ermesin)<\/strong>(2403.10.10.00.19 ve 2403.10.90.00.19 hari\u00e7)<\/td>\n \n 69<\/p>\n<\/td>\n \n 0,1450<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n 2403.10.10.00.19<\/strong><\/td>\n Di\u011ferleri<\/strong>(Net muhtevas\u0131 500 gram\u0131 ge\u00e7meyen ambalajlarda olanlar)<\/td>\n \n 69<\/p>\n<\/td>\n \n 0,0375<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n 2403.10.90.00.19<\/strong><\/td>\n Di\u011ferleri<\/strong>(Net muhtevas\u0131 500 gram\u0131 ge\u00e7en ambalajlarda olanlar)<\/td>\n \n 69<\/p>\n<\/td>\n \n 0,0375<\/p>\n<\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n <\/td>\n 2403.99.10.00.00<\/strong><\/td>\n Enfiye ve \u00e7i\u011fnemeye mahsus t\u00fct\u00fcn<\/strong><\/td>\n \n 69<\/p>\n<\/td>\n \n 0,1450<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n MADDE 3-<\/strong> 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (IV) say\u0131l\u0131 listede yer alan 8517.12.00.00.11 G.T.\u0130.P. numaral\u0131 mallar\u0131n vergi oran\u0131 % 25, ayn\u0131 Kanunun ge\u00e7ici 6 nc\u0131 maddesinde 40 T\u00fcrk Liras\u0131 olarak belirlenen tutarlar 100 T\u00fcrk Liras\u0131 olarak tespit edilmi\u015ftir.<\/strong><\/p>\n MADDE 4-<\/strong> Kabul kredili, vadeli akreditif ve mal mukabili \u00f6deme \u015fekillerine g\u00f6re yap\u0131lan ithalatta Kaynak Kullan\u0131m\u0131n\u0131 Destekleme Fonu kesintisi oran\u0131 % 6 olarak tespit edilmi\u015ftir.<\/p>\n MADDE 5-<\/strong> Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n MADDE 6-<\/strong> Bu Karar h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":" \u00d6TV KANUNU’NUN 12 NC\u0130 VE GE\u00c7\u0130C\u0130 6 NCI MADDELER\u0130NE \u0130L\u0130\u015eK\u0130N B.K.K. No 2011\/2304 Resmi Gazete Tarihi 13\/10\/2011 Resmi Gazete No 28083 Kapsam Karar Say\u0131s\u0131 : 2011\/2304 Kaynak Kullan\u0131m\u0131n\u0131 Destekleme Fonu kesintileri ve baz\u0131 mallarda uygulanan \u00d6zel T\u00fcketim Vergisi ile ilgili ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Maliye Bakanl\u0131\u011f\u0131n\u0131n 12\/10\/2011 tarihli ve 96175 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, 20\/6\/2001 tarihli […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.bbtdenetim.com\/genelyazi\/wp-json\/wp\/v2\/posts\/102"}],"collection":[{"href":"https:\/\/www.bbtdenetim.com\/genelyazi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bbtdenetim.com\/genelyazi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bbtdenetim.com\/genelyazi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bbtdenetim.com\/genelyazi\/wp-json\/wp\/v2\/comments?post=102"}],"version-history":[{"count":0,"href":"https:\/\/www.bbtdenetim.com\/genelyazi\/wp-json\/wp\/v2\/posts\/102\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bbtdenetim.com\/genelyazi\/wp-json\/wp\/v2\/media?parent=102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bbtdenetim.com\/genelyazi\/wp-json\/wp\/v2\/categories?post=102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bbtdenetim.com\/genelyazi\/wp-json\/wp\/v2\/tags?post=102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}