{"id":19324,"date":"2020-12-29T13:37:02","date_gmt":"2020-12-29T13:37:02","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=19324"},"modified":"2020-12-29T13:41:48","modified_gmt":"2020-12-29T13:41:48","slug":"2020_damga_vergisi","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/2020_damga_vergisi\/","title":{"rendered":"2020 y\u0131l\u0131 damga vergisi tutarlar\u0131 ve oranlar\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19324\" class=\"elementor elementor-19324\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-5bfd45d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"5bfd45d1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c28f48d elementor-column elementor-col-100 elementor-top-column\" data-id=\"6c28f48d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd7beec elementor-widget elementor-widget-heading\" data-id=\"cd7beec\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2020 y\u0131l\u0131 damga vergisi tutarlar\u0131 ve oranlar\u0131<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23391d42 elementor-widget elementor-widget-text-editor\" data-id=\"23391d42\" data-element_type=\"widget\" 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class=MsoNormal><span style='font-size:14.0pt'>1\/7\/1964 tarihli ve 488 say\u0131l\u0131 Damga Vergisi Kanununun 14 \u00fcnc\u00fc maddesinde yer alan azami tutar\u0131n ve Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tabloda yer alan maktu vergilerin yeniden de\u011ferleme oran\u0131na g\u00f6re belirlenerek tespitler yap\u0131lm\u0131\u015ft\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><u><span style='font-size:14.0pt'><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2020\/12\/20201229M1-8-1.pdf\"><span style='color:windowtext'>G\u00fcncel tutarlar\u0131 ve oranlar\u0131 g\u00f6r\u00fcnt\u00fclemek i\u00e7in t\u0131klay\u0131n.<\/span><\/a><\/span><\/u><u><span style='color:#1F497D'><o:p><\/o:p><\/span><\/u><\/p><p class=MsoNormal><span style='font-size:14.0pt'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:14.0pt'>Bilgilerinize, <o:p><\/o:p><\/span><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:5.4pt;border-collapse:collapse'><tr><td width=100% valign=top style='width:100%;padding:0cm 5.4pt 0cm 5.4pt'><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=100% style='width:100%;border-collapse:collapse'><tr style='height:15.85pt'><td \n style='width:100%;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt'><p class=MsoNormal style='line-height:12.0pt'><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\"'>29 Aral\u0131k 2020 SALI<\/span><o:p><\/o:p><\/p><\/td><td width=100% style='width:100%;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt;border-image: initial'><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'><b><span style='font-family:\"Palatino Linotype\",\"serif\";color:maroon'>Resm\u00ee Gazete<\/span><\/b><o:p><\/o:p><\/p><\/td><td width=100% style='width:100%;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt;border-image: initial'><p align=right style='text-align:right'><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\"'>Say\u0131 : 31349&nbsp;<b>(M\u00fckerrer)<\/b><\/span><o:p><\/o:p><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=100% colspan=3 style='width:100%;padding:0cm 5.4pt 0cm 5.4pt;height:24.0pt'><p align=center style='text-align:center'><b><span style='font-size:9.0pt;font-family:\"Arial\",\"sans-serif\";color:navy'>TEBL\u0130\u011e<\/span><\/b><o:p><\/o:p><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=100% colspan=3 style='width:100%;padding:0cm 5.4pt 0cm 5.4pt;height:24.0pt'><p class=balk11pt style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><u><span style='font-size:9.0pt'>Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)&#8217;ndan:<\/span><\/u><u><span style='font-size:11.0pt'><o:p><\/o:p><\/span><\/u><\/p><p class=ortabalkbold align=center style='mso-margin-top-alt:2.8pt;margin-right:0cm;margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>DAMGA VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:8.5pt;margin-left:0cm;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>(SER\u0130 NO: 65)<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Ama\u00e7 ve kapsam<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 1&#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Tebli\u011fin amac\u0131, 1\/7\/1964 tarihli ve 488 say\u0131l\u0131 Damga Vergisi Kanununun 14 \u00fcnc\u00fc maddesinde yer alan azami tutar\u0131n ve Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tabloda yer alan maktu vergilerin yeniden de\u011ferleme oran\u0131na g\u00f6re belirlenerek tespit ve ilan edilmesidir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Dayanak<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 2 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Tebli\u011f, 488 say\u0131l\u0131 Kanunun 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 ve m\u00fckerrer 30 uncu maddesinin birinci f\u0131kras\u0131 h\u00fck\u00fcmlerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Maktu damga vergisi tutarlar\u0131 ile azami tutar\u0131n belirlenmesi<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 3 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bakanl\u0131\u011f\u0131m\u0131zca 2020 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 % 9,11 (dokuz virg\u00fcl onbir) olarak tespit edilmi\u015f ve 28\/11\/2020 tarihli ve 31318 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 521) ile ilan edilmi\u015f bulunmaktad\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) 488 say\u0131l\u0131 Kanunun m\u00fckerrer 30 uncu maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc gere\u011fince, Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan ve 64 Seri No&#8217;lu Damga Vergisi Kanunu Genel Tebli\u011fi ile tespit edilen maktu vergiler, (maktu ve nispi vergilerin asgari ve azami miktarlar\u0131n\u0131 belirleyen hadler dahil), yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015f ve 1\/1\/2021 tarihinden itibaren uygulanacak miktarlar\u0131 Tebli\u011f ekindeki (1) say\u0131l\u0131 tabloda g\u00f6sterilmi\u015ftir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) 488 say\u0131l\u0131 Kanunun 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan her bir ka\u011f\u0131ttan al\u0131nacak damga vergisine ili\u015fkin \u00fcst s\u0131n\u0131r yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015f ve 1\/1\/2021 tarihinden itibaren 3.534.679,90 T\u00fcrk Liras\u0131 olmu\u015ftur.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Y\u00fcr\u00fcrl\u00fck<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 4 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Tebli\u011f 1\/1\/2021 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Y\u00fcr\u00fctme<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 5 &#8211;<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>&nbsp;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><\/div><\/td><\/tr><\/table><p class=MsoNormal><span style='color:black'>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/span><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>2020 y\u0131l\u0131 damga vergisi tutarlar\u0131 ve oranlar\u0131 1\/7\/1964 tarihli ve 488 say\u0131l\u0131 Damga Vergisi Kanununun 14 \u00fcnc\u00fc maddesinde yer alan azami tutar\u0131n ve Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tabloda yer alan maktu vergilerin yeniden de\u011ferleme oran\u0131na g\u00f6re belirlenerek tespitler yap\u0131lm\u0131\u015ft\u0131r. &nbsp; G\u00fcncel tutarlar\u0131 ve oranlar\u0131 g\u00f6r\u00fcnt\u00fclemek i\u00e7in t\u0131klay\u0131n. &nbsp; Bilgilerinize, &nbsp; &nbsp; 29 Aral\u0131k<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/2020_damga_vergisi\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":19326,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-19324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/19324","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/comments?post=19324"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/19324\/revisions"}],"predecessor-version":[{"id":19327,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/19324\/revisions\/19327"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/19326"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=19324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=19324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=19324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}