{"id":75150,"date":"2018-06-11T22:13:29","date_gmt":"2018-06-11T19:13:29","guid":{"rendered":"https:\/\/www.enerjigazetesi.ist\/?p=75150"},"modified":"2018-06-11T22:13:29","modified_gmt":"2018-06-11T19:13:29","slug":"maliye-bakanliginin-cati-ustu-ges-tebligi-yayinlandi","status":"publish","type":"post","link":"https:\/\/www.enerjigazetesi.ist\/en\/maliye-bakanliginin-cati-ustu-ges-tebligi-yayinlandi\/","title":{"rendered":"(Turkish) Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n \u00c7at\u0131 \u00dcst\u00fc GES Tebli\u011fi Yay\u0131nland\u0131"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/www.enerjigazetesi.ist\/tr\/wp-json\/wp\/v2\/posts\/75150\" class=\"qtranxs-available-language-link qtranxs-available-language-link-tr\" title=\"Turkish\">Turkish<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><p><strong>Resmi Gazete&#8217;nin ilgili say\u0131s\u0131nda yay\u0131nlanan\u00a0<a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2018\/06\/20180611-9.htm\" target=\"_blank\" rel=\"noopener\">303 Seri No&#8217;lu Gelir Vergisi Genel Tebli\u011fi<\/a>\u00a0ile daha \u00f6nce torba yasa ve Bakanlar Kurulu Karar\u0131 ile getirilen h\u00fck\u00fcmlere y\u00f6nelik usul ve esaslar belirlendi.<\/strong><\/p>\n<p>D\u00fczenleme ile konut sahipleri bireysel olarak veya apartmanlarda kat malikleri olarak ortakla\u015fa <img loading=\"lazy\" class=\"alignright size-medium wp-image-28402\" src=\"https:\/\/www.enerjigazetesi.ist\/wp-content\/uploads\/2014\/06\/selcuk-belediyesinin-gunes-enerjisi-sistemi-icin-tercihi-formsolar-300x199.jpg\" alt=\"\" width=\"300\" height=\"199\" srcset=\"https:\/\/www.enerjigazetesi.ist\/wp-content\/uploads\/2014\/06\/selcuk-belediyesinin-gunes-enerjisi-sistemi-icin-tercihi-formsolar-300x199.jpg 300w, https:\/\/www.enerjigazetesi.ist\/wp-content\/uploads\/2014\/06\/selcuk-belediyesinin-gunes-enerjisi-sistemi-icin-tercihi-formsolar-500x331.jpg 500w, https:\/\/www.enerjigazetesi.ist\/wp-content\/uploads\/2014\/06\/selcuk-belediyesinin-gunes-enerjisi-sistemi-icin-tercihi-formsolar-75x50.jpg 75w, https:\/\/www.enerjigazetesi.ist\/wp-content\/uploads\/2014\/06\/selcuk-belediyesinin-gunes-enerjisi-sistemi-icin-tercihi-formsolar.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>yapt\u0131klar\u0131 g\u00fcne\u015f elektri\u011fi yat\u0131r\u0131mlar\u0131 ile \u00fcrettikleri ihtiya\u00e7 fazlas\u0131 elektri\u011fin sat\u0131\u015f\u0131ndan elde ettikleri gelirden vergi \u00f6demeyecekler.<\/p>\n<p>Muafiyet i\u015fyeri olarak kullan\u0131lan binalarda ge\u00e7erli olmayacak. Fakat bir apartmanda bulunan i\u015fyeri, apartman y\u00f6netimine ait sistemden sa\u011flanan gelirin payla\u015f\u0131m\u0131 kapsam\u0131nda elde etti\u011fi gelirden dolay\u0131 esnaf muafiyeti hakk\u0131 kazanabilecek.<\/p>\n<p>Ayn\u0131 anda hem i\u015fyeri hem mesken olarak kullan\u0131lan konutlar i\u00e7in de\u00a0 esnaf muafiyeti ge\u00e7erli olacak. Bireylerin birden fazla konutu var ise muafiyet yaln\u0131zca tek bir konuttaki kurulumda ge\u00e7erli olabilecek.<\/p>\n<p>Apartman y\u00f6netimlerince kurulan sistemlerden elde edilen gelir de kat malikleri aras\u0131nda ortak olarak da\u011f\u0131t\u0131lmas\u0131ndan elde edilen gelir de ayn\u0131 \u015fekilde muafiyet kapsam\u0131nda olacak.<\/p>\n<p>Sa\u011flanan bu esnaf muafl\u0131\u011f\u0131ndan faydalananlar\u0131n m\u00fckellefiyet tesisi, belge d\u00fczenleme, defter tutma, beyanname verme gibi y\u00fck\u00fcml\u00fcl\u00fckleri olmayacak.<\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Turkish. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Resmi Gazete&#8217;nin ilgili say\u0131s\u0131nda yay\u0131nlanan\u00a0303 Seri No&#8217;lu Gelir Vergisi Genel Tebli\u011fi\u00a0ile daha \u00f6nce torba yasa ve Bakanlar Kurulu Karar\u0131 ile getirilen h\u00fck\u00fcmlere y\u00f6nelik [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":28402,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[53,49],"tags":[36606,37934,24218,31079,67,1009,1876,7166],"views":973,"_links":{"self":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/75150"}],"collection":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/comments?post=75150"}],"version-history":[{"count":1,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/75150\/revisions"}],"predecessor-version":[{"id":75151,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/75150\/revisions\/75151"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media\/28402"}],"wp:attachment":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media?parent=75150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/categories?post=75150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/tags?post=75150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}