<strong>30 Aralık 2014 SALI<br /> </strong> <p style="line-height: 12pt;" class="3-NormalYaz"><strong><span style="font-family: Verdana;"><span style="font-size: 9pt;"> <br /> Resmî Gazete<br /> <br /> Sayı : 29221</span></span></strong><span style="font-family: Verdana;"><span style="font-size: 9pt;"><br /> <br /> <br /> TEBLİĞ<br /> <br /> <br /> Maliye Bakanlığından:<br /> <br /> <strong>VERASET VE İNTİKAL VERGİSİ KANUNU GENEL TEBLİĞİ</strong><br /> <br /> (SERİ NO: 46)<br /> <br /> 7338 sayılı Veraset ve İntikal Vergisi Kanununun(1) istisnalar başlıklı 4 üncü maddesinin ikinci fıkrasında, “(b), (d) ve (e) bentlerine göre, her bir takvim yılında uygulanacak istisna hadleri, önceki yılda uygulanan istisna hadlerine bu yıla ilişkin olarak Vergi Usul Kanunu hükümleri uyarınca belirlenen yeniden değerleme oranında artış yapılmak suretiyle tespit olunur. Artırım sırasında 1 milyon liraya kadar olan tutarlar dikkate alınmaz.” hükmüne yer verilmiştir.<br /> <br /> Aynı Kanunun 16 ncı maddesinin üçüncü fıkrasında, “Vergi tarifesinin matrah dilim tutarları, her yıl bir önceki yıla ilişkin olarak Vergi Usul Kanunu uyarınca belirlenen yeniden değerleme oranında artırılmak suretiyle uygulanır. Bu şekilde hesaplanan dilim tutarlarının yüzde 5 ini aşmayan kesirler dikkate alınmaz. ...” denilmektedir.<br /> <br /> Bakanlığımızca 2014 yılı için yeniden değerleme oranı % 10,11 (on virgül onbir) olarak tespit edilmiş ve 441 Sıra No’lu Vergi Usul Kanunu Genel Tebliği(2) ile ilan edilmiş bulunmaktadır.<br /> <br /> Buna göre, 1/1/2015 tarihinden itibaren 7338 sayılı Kanunun 4 üncü maddesinin (b), (d) ve (e) bentlerinde yer alan istisna tutarları;<br /> <br /> -Evlatlıklar dâhil, füruğ ve eşten her birine isabet eden miras hisselerinde 161.097 TL (füruğ bulunmaması halinde eşe isabet eden miras hissesinde 322.392 TL),<br /> <br /> -İvazsız suretle meydana gelen intikallerde 3.711 TL,<br /> <br /> -Para ve mal üzerine düzenlenen yarışma ve çekilişler ile 5602 sayılı Şans Oyunları Hasılatından Alınan Vergi, Fon ve Payların Düzenlenmesi Hakkında Kanunda tanımlanan şans oyunlarında kazanılan ikramiyelerde 3.711 TL <br /> <br /> olarak dikkate alınacaktır.<br /> <br /> 7338 sayılı Kanunun 16 ncı maddesinde yer alan vergi tarifesi matrah dilim tutarları yukarıda belirtilen yeniden değerleme oranında artırılmak suretiyle tespit edilmiştir. Bu nedenle, 1/1/2015 tarihinden itibaren veraset yoluyla veya ivazsız surette meydana gelen intikallerde veraset ve intikal vergisi aşağıdaki tarifeye göre hesaplanacaktır.<br /> <br /> </span></span></p> <div align="center"> <table width="567" cellspacing="0" cellpadding="0" border="1" style="border: currentColor; border-image: none; width: 15cm; border-collapse: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext;" class="MsoNormalTable"> <tbody> <tr style="height: 1pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes;"> <td width="251" rowspan="2" style="padding: 0cm 5.4pt; border: 1pt solid windowtext; border-image: none; width: 188.35pt; height: 1pt; mso-border-alt: solid windowtext .5pt;"> <p style="line-height: 12pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Matrah</span></span></p> </td> <td width="217" valign="top" colspan="2" style="border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentColor; padding: 0cm 5.4pt; border-image: none; width: 162.55pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Verginin Oranı (%)</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 1;"> <td width="117" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 87.55pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Veraset Yoluyla </span></span></p> <p style="line-height: 12pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">İntikallerde</span></span></p> </td> <td width="100" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 75pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">İvazsız İntikallerde</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 2;"> <td width="251" valign="top" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 5.4pt; border-image: none; width: 188.35pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">İlk 200.000 TL için</span></span></p> </td> <td width="117" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 87.55pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">1</span></span></p> </td> <td width="100" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 75pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">10</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 3;"> <td width="251" valign="top" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 5.4pt; border-image: none; width: 188.35pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Sonra gelen 480.000 TL için</span></span></p> </td> <td width="117" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 87.55pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">3</span></span></p> </td> <td width="100" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 75pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">15</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 4;"> <td width="251" valign="top" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 5.4pt; border-image: none; width: 188.35pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Sonra <span class="GramE">gelen 1</span>.060.000 TL için</span></span></p> </td> <td width="117" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 87.55pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">5</span></span></p> </td> <td width="100" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 75pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">20</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 5;"> <td width="251" valign="top" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 5.4pt; border-image: none; width: 188.35pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Sonra <span class="GramE">gelen 1</span>.900.000 TL için </span></span></p> </td> <td width="117" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 87.55pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">7</span></span></p> </td> <td width="100" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 75pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">25</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;"> <td width="251" valign="top" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 5.4pt; border-image: none; width: 188.35pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Matrahın 3.640.000 TL’yi aşan </span></span></p> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span class="GramE"><span style="font-size: 9pt;">bölümü</span></span><span style="font-size: 9pt;"> için </span></span></p> </td> <td width="117" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 87.55pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">10</span></span></p> </td> <td width="100" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 75pt; height: 1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p style="line-height: 12pt; margin-right: -0.05pt;" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 9pt;">30</span></span></p> </td> </tr> </tbody> </table> </div> <p style="line-height: 12pt;" class="3-NormalYaz"><span style="font-family: Verdana;"><span style="font-size: 9pt;"> </span></span></p> <p style="line-height: 12pt; text-indent: 28.3pt;" class="3-NormalYaz"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Tebli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;"> olunur.</span></span></p> <p style="line-height: 12pt;" class="3-NormalYaz"><span style="font-family: Verdana;"><span style="font-size: 9pt;">————————————————</span></span></p> <p style="line-height: 12pt;" class="3-NormalYaz"><span style="font-family: Verdana;"><sup><span style="font-size: 9pt;">1</span></sup><span style="font-size: 9pt;"> <span class="GramE">15/6/1959</span> tarihli ve 10231 say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Resm</span><span style="font-size: 9pt;">î</span><span style="font-size: 9pt;"> Gazete</span><span style="font-size: 9pt;">’</span><span style="font-size: 9pt;">de yay</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">mlanm</span><span style="font-size: 9pt;">ış</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r.</span></span></p> <p style="line-height: 12pt;" class="3-NormalYaz"><span style="font-family: Verdana;"><sup><span style="font-size: 9pt;">2</span></sup><span style="font-size: 9pt;"> <span class="GramE">15/11/2014</span> tarihli ve 29176 say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Resm</span><span style="font-size: 9pt;">î</span><span style="font-size: 9pt;"> Gazete</span><span style="font-size: 9pt;">’</span><span style="font-size: 9pt;">de yay</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">mlanm</span><span style="font-size: 9pt;">ış</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r.</span></span></p>