{"id":39742,"date":"2025-12-18T09:34:25","date_gmt":"2025-12-18T09:34:25","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=39742"},"modified":"2025-12-18T09:35:08","modified_gmt":"2025-12-18T09:35:08","slug":"u-suzlukceza_mesai_ucr_geri_v_k_tutarinda_degisiklik_2026","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/u-suzlukceza_mesai_ucr_geri_v_k_tutarinda_degisiklik_2026\/","title":{"rendered":"G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck \u0130\u015flemleri) (Seri No: 217) Usuls\u00fczl\u00fck Cezas\u0131 \u2013 Fazla Mesai \u00dccretleri \u2013 Geri Verme Kald\u0131rma Ba\u015fvuru Hadleri Y\u00fcr\u00fcrl\u00fck 01.01.2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"39742\" class=\"elementor elementor-39742\" 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-6c317bb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"6c317bb2\" 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-1adbcda7 elementor-column elementor-col-100 elementor-top-column\" data-id=\"1adbcda7\" 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-0919db3 elementor-widget elementor-widget-heading\" data-id=\"0919db3\" 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\">G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck \u0130\u015flemleri) (Seri No: 217)\nUsuls\u00fczl\u00fck Cezas\u0131 \u2013 Fazla Mesai \u00dccretleri \u2013 Geri Verme Kald\u0131rma Ba\u015fvuru Hadleri\nY\u00fcr\u00fcrl\u00fck 01.01.2026<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ca360b8 elementor-widget elementor-widget-text-editor\" data-id=\"6ca360b8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><html xmlns:v=\"urn:schemas-microsoft-com:vml\" xmlns:o=\"urn:schemas-microsoft-com:office:office\" xmlns:w=\"urn:schemas-microsoft-com:office:word\" xmlns:m=\"http:\/\/schemas.microsoft.com\/office\/2004\/12\/omml\" xmlns=\"http:\/\/www.w3.org\/TR\/REC-html40\"><head><meta http-equiv=Content-Type content=\"text\/html; charset=iso-8859-9\"><meta name=Generator content=\"Microsoft Word 15 (filtered medium)\"><style><!--\n\/* Font Definitions *\/\n@font-face\n\t{font-family:\"Cambria Math\";\n\tpanose-1:2 4 5 3 5 4 6 3 2 4;}\n@font-face\n\t{font-family:Calibri;\n\tpanose-1:2 15 5 2 2 2 4 3 2 4;}\n\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{margin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",sans-serif;\n\tmso-fareast-language:EN-US;}\na:link, span.MsoHyperlink\n\t{mso-style-priority:99;\n\tcolor:#0563C1;\n\ttext-decoration:underline;}\na:visited, span.MsoHyperlinkFollowed\n\t{mso-style-priority:99;\n\tcolor:#954F72;\n\ttext-decoration:underline;}\nspan.E-postaStili17\n\t{mso-style-type:personal-compose;\n\tfont-family:\"Calibri\",sans-serif;\n\tcolor:windowtext;}\np.metin, li.metin, div.metin\n\t{mso-style-name:metin;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",serif;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tmso-fareast-language:EN-US;}\n@page WordSection1\n\t{size:612.0pt 792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1026\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=\"#0563C1\" vlink=\"#954F72\"><div class=WordSection1><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251217-8.htm\"><span style='color:black;background:white;text-decoration:none'>G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck \u0130\u015flemleri) (Seri No: 217)<\/span><\/a><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'>Usuls\u00fczl\u00fck Cezas\u0131 &#8211; Fazla Mesai \u00dccretleri &#8211; Geri Verme Kald\u0131rma Ba\u015fvuru Hadleri<o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal><u><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif;color:red'>Y\u00fcr\u00fcrl\u00fck 01.01.2026<o:p><\/o:p><\/span><\/u><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><b><span style='color:black'>4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununda yer alan usuls\u00fczl\u00fck cezas\u0131n\u0131n yeniden belirlenmesi<\/span><\/b><span style='color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='color:black'>4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 241 inci maddesinin birinci f\u0131kras\u0131nda belirtilen usuls\u00fczl\u00fck cezas\u0131 1.494,00 TL olarak uygulan\u0131r.<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><b><span style='color:black'>4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Kararda yer alan \u00e7al\u0131\u015fma \u00fccretlerinin yeniden belirlenmesi<\/span><\/b><span style='color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='color:black'>Talep sahibi taraf\u0131ndan yat\u0131r\u0131lacak fazla \u00e7al\u0131\u015fma \u00fccreti;<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><span style='color:black'>a) Saat ba\u015f\u0131na; ihracat i\u015flemleri i\u00e7in 138,00 TL, di\u011fer i\u015flemler i\u00e7in 325,00 TL,<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><span style='color:black'>b) T\u00fcrk plakal\u0131 kamyonlar i\u00e7in kamyon ba\u015f\u0131na; ihracat i\u015flemlerinde 325,00 TL, di\u011fer i\u015flemlerde 510,00 TL<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><span style='color:black'>olarak uygulan\u0131r.<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><b><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><b><span style='color:black'>G\u00fcmr\u00fck Y\u00f6netmeli\u011finde yer alan tutarlar\u0131n yeniden belirlenmesi<\/span><\/b><span style='color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><span style='color:black'>Yetkili g\u00fcmr\u00fck idareleri<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><span style='color:black'>G\u00fcmr\u00fck vergilerinin;<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='color:black'>a) 4.730.000,00&nbsp;TL&#8217;ye kadar olan geri verme veya kald\u0131rma i\u015flemlerini yapmaya ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fckleri,<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='color:black'>b) 47.397.000,00&nbsp;TL&#8217;ye kadar olan geri verme veya kald\u0131rma i\u015flemlerini yapmaya g\u00fcmr\u00fck ve d\u0131\u015f ticaret b\u00f6lge m\u00fcd\u00fcrl\u00fckleri,<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='color:black'>c) 47.397.000,00&nbsp;TL&#8217;nin \u00fcst\u00fcndeki geri verme veya kald\u0131rma i\u015flemlerini yapmaya ise Bakanl\u0131k,<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='color:black'>yetkilidir.&nbsp;<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><span style='color:black'>Usuls\u00fczl\u00fck Cezas\u0131<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='color:black'>G\u00fcmr\u00fck Y\u00f6netmeli\u011fi&nbsp;<a href=\"https:\/\/www.gumrukkulliyati.com\/index.php?id=docs\/gumruk_mevzuati\/dosyalar\/yonetmelik_2009\/ek_82.htm\" target=\"_blank\"><span style='color:black;text-decoration:none'>Ek-82&#8217;de<\/span><\/a>&nbsp;yer alanlarla M\u00fcste\u015farl\u0131k\u00e7a yay\u0131mlanan di\u011fer Y\u00f6netmelik ve Tebli\u011flerde a\u00e7\u0131k\u00e7a belirlenen fiilleri i\u015fleyenlere, Kanunun&nbsp;<a href=\"https:\/\/www.gumrukkulliyati.com\/index.php?id=docs\/gumruk_mevzuati\/gumruk_kanunu_.htm#MAdde241_1\" target=\"_blank\"><span style='color:black;text-decoration:none'>241 inci<\/span><\/a>&nbsp;maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc uyar\u0131nca 1.494,00 TL&nbsp;usuls\u00fczl\u00fck cezas\u0131 uygulan\u0131r.<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif;color:#1F497D'>Resmi Gazete<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif;color:#1F497D'><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251217-8.htm\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251217-8.htm<\/a><o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif;color:#1F497D'><o:p>&nbsp;<\/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>G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck \u0130\u015flemleri) (Seri No: 217) Usuls\u00fczl\u00fck Cezas\u0131 \u2013 Fazla Mesai \u00dccretleri \u2013 Geri Verme Kald\u0131rma Ba\u015fvuru Hadleri Y\u00fcr\u00fcrl\u00fck 01.01.2026 G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck \u0130\u015flemleri) (Seri No: 217) Usuls\u00fczl\u00fck Cezas\u0131 &#8211; Fazla Mesai \u00dccretleri &#8211; Geri Verme Kald\u0131rma Ba\u015fvuru Hadleri Y\u00fcr\u00fcrl\u00fck 01.01.2026 &nbsp; 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununda yer alan usuls\u00fczl\u00fck cezas\u0131n\u0131n yeniden belirlenmesi<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/u-suzlukceza_mesai_ucr_geri_v_k_tutarinda_degisiklik_2026\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":39117,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-39742","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\/39742","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=39742"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39742\/revisions"}],"predecessor-version":[{"id":39744,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39742\/revisions\/39744"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/39117"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=39742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=39742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=39742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}