{"id":40286,"date":"2026-03-04T15:12:56","date_gmt":"2026-03-04T15:12:56","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=40286"},"modified":"2026-03-04T15:13:49","modified_gmt":"2026-03-04T15:13:49","slug":"engelli_arac_otv_limit_emy_matrahi_hk","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/engelli_arac_otv_limit_emy_matrahi_hk\/","title":{"rendered":"Engelli arac\u0131 ithalinde \u00d6TV limiti i\u00e7in EMY&#8217;nin g\u00fcmr\u00fcklenmi\u015f de\u011fere dahil edilece\u011fi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"40286\" class=\"elementor elementor-40286\" 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-56e1aeaa elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"56e1aeaa\" 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-46afed elementor-column elementor-col-100 elementor-top-column\" data-id=\"46afed\" 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-62258a1 elementor-widget elementor-widget-heading\" data-id=\"62258a1\" 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\">Engelli arac\u0131 ithalinde \u00d6TV limiti i\u00e7in EMY'nin g\u00fcmr\u00fcklenmi\u015f de\u011fere dahil edilece\u011fi<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-438cdedd elementor-widget elementor-widget-text-editor\" data-id=\"438cdedd\" 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@font-face\n\t{font-family:Aptos;}\n\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{margin:0cm;\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;}\nspan.E-postaStili19\n\t{mso-style-type:personal-reply;\n\tfont-family:\"Aptos\",sans-serif;\n\tcolor:windowtext;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-size:10.0pt;\n\tmso-ligatures:none;}\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\" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><b><a href=\"https:\/\/www.gumrukkulliyati.com\/duyuru_ac.php?pid=6242\" title=\"30.01.2026 118469444 Engelli arac\u0131 ithalinde \u00d6TV limiti i\u00e7in EMY nin g\u00fcmr\u00fcklenmi\u015f de\u011fere dahil edilece\u011fi\"><span style='color:black;text-decoration:none'>Engelli arac\u0131 ithalinde \u00d6TV limiti i\u00e7in EMY nin g\u00fcmr\u00fcklenmi\u015f de\u011fere dahil edilece\u011fi<\/span><\/a><o:p><\/o:p><\/b><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><b>G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn<\/b> <b><span style='color:black'>30.01.2026 tarihli 118469444 say\u0131l\u0131 yaz\u0131lar\u0131nda;<\/span><\/b><o:p><\/o:p><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt'><i><span style='color:black;mso-fareast-language:TR'>&#8220;B\u00f6lge M\u00fcd\u00fcrl\u00fcklerimizden iletilen muhtelif yaz\u0131larda, engelli ki\u015filer taraf\u0131ndan ger\u00e7ekle\u015ftirilen \u00f6zel tertibatl\u0131 ara\u00e7 ithal i\u015flemlerinde \u00d6TV istisnas\u0131n\u0131n uygulanmas\u0131na ili\u015fkin olarak g\u00fcmr\u00fcklenmi\u015f de\u011ferin hesaplanmas\u0131nda araca ili\u015fkin ek mali y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn hesaplamaya dahil edilip edilmeyece\u011fi hususunda teredd\u00fct has\u0131l oldu\u011fu anla\u015f\u0131lm\u0131\u015ft\u0131r.<o:p><\/o:p><\/span><\/i><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt'><i><span style='color:black;mso-fareast-language:TR'>Bilindi\u011fi \u00fczere, 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 7\/6 nc\u0131 maddesinde; Kanuna ekli listelerdeki mallardan, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 167 nci maddesi&nbsp;[(5) numaral\u0131 f\u0131kras\u0131n\u0131n (a) bendi ve (7) numaral\u0131 f\u0131kras\u0131 kapsam\u0131nda ithal edilen e\u015fya ile (12) numaral\u0131 f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda ithal edilen bu Kanuna ekli (II) say\u0131l\u0131 listenin 87.03 G.T.\u0130.P numaras\u0131nda &#8220;- Di\u011ferleri&#8221; sat\u0131r\u0131 alt\u0131nda yer alan mallardan \u00f6zel t\u00fcketim vergisi ve katma de\u011fer vergisi dahil g\u00fcmr\u00fck vergilerine ili\u015fkin istisna uygulanmamas\u0131 durumunda belirlenecek g\u00fcmr\u00fcklenmi\u015f de\u011feri 200.000 TL&#8217;yi a\u015fanlar hari\u00e7], ge\u00e7ici ithalat ve hari\u00e7te i\u015fleme rejimleri ile geri gelen e\u015fyaya ili\u015fkin h\u00fck\u00fcmleri kapsam\u0131nda g\u00fcmr\u00fck vergisinden muaf veya m\u00fcstesna olan e\u015fyan\u0131n ithalinin \u00d6TV`den m\u00fcstesna olaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.&nbsp;Buna g\u00f6re, G\u00fcmr\u00fck Kanununun 167\/1-12(a) maddesi uyar\u0131nca engelli ki\u015filer taraf\u0131ndan g\u00fcmr\u00fck vergilerinden muaf olarak serbest dola\u015f\u0131ma sokulan \u00f6zel tertibatl\u0131 ara\u00e7lar\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin 2026 y\u0131l\u0131 i\u00e7in 2.873.900TL&#8217;yi a\u015fmas\u0131 halinde \u00d6TV istisnas\u0131n\u0131n uygulanmamas\u0131 gerekmektedir.<o:p><\/o:p><\/span><\/i><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt'><i><span style='color:black;mso-fareast-language:TR'>Bu itibarla, engelli ki\u015filer taraf\u0131ndan serbest dola\u015f\u0131ma sokulacak \u00f6zel tertibatl\u0131 ara\u00e7lar\u0131n ithal i\u015flemlerinde ek mali y\u00fck\u00fcml\u00fcl\u00fc\u011fe muafiyet tan\u0131nm\u0131\u015f olmakla birlikte yukar\u0131da belirtilen \u00d6TV limitinin a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131na ili\u015fkin olarak g\u00fcmr\u00fcklenmi\u015f de\u011ferin hesaplanmas\u0131nda ek mali y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn hesaplamaya dahil edilmesi gerekmektedir.&#8221; <o:p><\/o:p><\/span><\/i><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify'><span style='color:black;mso-fareast-language:TR'>Denilmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify'><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify'><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;mso-fareast-language:TR'><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>Engelli arac\u0131 ithalinde \u00d6TV limiti i\u00e7in EMY&#8217;nin g\u00fcmr\u00fcklenmi\u015f de\u011fere dahil edilece\u011fi Engelli arac\u0131 ithalinde \u00d6TV limiti i\u00e7in EMY nin g\u00fcmr\u00fcklenmi\u015f de\u011fere dahil edilece\u011fi &nbsp; G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn 30.01.2026 tarihli 118469444 say\u0131l\u0131 yaz\u0131lar\u0131nda; &#8220;B\u00f6lge M\u00fcd\u00fcrl\u00fcklerimizden iletilen muhtelif yaz\u0131larda, engelli ki\u015filer taraf\u0131ndan ger\u00e7ekle\u015ftirilen \u00f6zel tertibatl\u0131 ara\u00e7 ithal i\u015flemlerinde \u00d6TV istisnas\u0131n\u0131n uygulanmas\u0131na ili\u015fkin olarak g\u00fcmr\u00fcklenmi\u015f de\u011ferin hesaplanmas\u0131nda araca<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/engelli_arac_otv_limit_emy_matrahi_hk\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":36468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-40286","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\/40286","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=40286"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/40286\/revisions"}],"predecessor-version":[{"id":40288,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/40286\/revisions\/40288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/36468"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=40286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=40286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=40286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}