{"id":11185,"date":"2020-04-07T01:15:45","date_gmt":"2020-04-06T22:15:45","guid":{"rendered":"http:\/\/turhanlaw.com\/?p=11185\/"},"modified":"2023-01-03T04:32:59","modified_gmt":"2023-01-03T01:32:59","slug":"hazineye-ait-tasinmaz-mallarin-degerlendirilmesi-ve-katma-deger-vergisi-kanununda-degisiklik-yapilmasi-hakkinda-kanun","status":"publish","type":"post","link":"https:\/\/turhanlaw.com\/en\/hazineye-ait-tasinmaz-mallarin-degerlendirilmesi-ve-katma-deger-vergisi-kanununda-degisiklik-yapilmasi-hakkinda-kanun\/","title":{"rendered":"Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve KDV Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-left\"><a href=\"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/posts\/11185?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\" ><\/a><\/div><div class=\"row \"><div class=\"wpv-grid grid-1-1  wpv-first-level first unextended\" style=\"padding-top:0px;padding-bottom:0px\" id=\"wpv-column-58ca1c886cfe3c3d8f9f01293a97d117\" ><p style=\"text-align: center;\"><strong>Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun<\/strong><\/p>\n<p>31080 (M\u00fckerrer) say\u0131l\u0131 26.03.2020 tarihli Resmi Gazetede yay\u0131mlanan \u201c 7226 numaral\u0131 \u201cBaz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d ile 4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanuna Ge\u00e7ici 25. Madde eklenmi\u015ftir. \u0130\u015fbu maddeye g\u00f6re;<\/p>\n<p>\u00dczerinde turizm tesisleri yap\u0131lmak \u00fczere kamu arazisi tahsis edilen K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan belgeli yat\u0131r\u0131mc\u0131lar ve i\u015fletmecilerin, irtifak hakk\u0131 tesis edilip edilmedi\u011fine veya kullanma izni verilip verilmedi\u011fine bak\u0131lmaks\u0131z\u0131n, 1\/4\/2020 ile 30\/6\/2020 tarihleri aras\u0131nda tahsil edilmesi gereken a\u015fa\u011f\u0131daki \u00f6demelerinin ba\u015fvuru \u015fart\u0131 aranmaks\u0131z\u0131n 6 ay ertelenece\u011fi ve ertelenen s\u00fcre sonuna kadar herhangi bir zam veya faiz uygulanmayaca\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/p>\n<ul>\n<li>Kira,<\/li>\n<li>Kesin \u0130zin,<\/li>\n<li>Kesin Tahsis,<\/li>\n<li>\u0130rtifak Hakk\u0131,<\/li>\n<li>Kullanma \u0130zni,<\/li>\n<li>Yararlanma,<\/li>\n<li>\u0130lave Yararlanma Bedelleri,<\/li>\n<li>Has\u0131lat Paylar\u0131,<\/li>\n<li>Hazine ta\u015f\u0131nmazlar\u0131n\u0131n izinsiz kullan\u0131mlar\u0131ndan dolay\u0131 tahsil edilmesi gereken ecrimisiller.<\/li>\n<\/ul><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun 31080 (M\u00fckerrer) say\u0131l\u0131 26.03.2020 tarihli Resmi Gazetede yay\u0131mlanan \u201c 7226 numaral\u0131 \u201cBaz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d ile 4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanuna Ge\u00e7ici 25. Madde eklenmi\u015ftir. \u0130\u015fbu maddeye g\u00f6re; \u00dczerinde turizm tesisleri yap\u0131lmak \u00fczere kamu arazisi tahsis edilen K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan belgeli yat\u0131r\u0131mc\u0131lar&#8230;<\/p>\n","protected":false},"author":1,"featured_media":10919,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[111],"tags":[],"class_list":["post-11185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-idare-ve-vergi-hukuku"],"_links":{"self":[{"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/posts\/11185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/comments?post=11185"}],"version-history":[{"count":0,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/posts\/11185\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/media\/10919"}],"wp:attachment":[{"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/media?parent=11185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/categories?post=11185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/tags?post=11185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}