{"id":5470,"date":"2025-07-24T13:30:17","date_gmt":"2025-07-24T10:30:17","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5470"},"modified":"2025-07-24T13:30:17","modified_gmt":"2025-07-24T10:30:17","slug":"133550-4760-sayili-ozel-tuketim-vergisi-kanununa-ekli-ii-sayili-listede-yer-alan-bazi-mallarin-ozel-tuketim-vergisi-oranlari-ile-ozel-tuketim-vergisi-oranlarina-esas-ozel-tuketim-vergisi-matrahla","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5470","title":{"rendered":"13:35:50 4760 Say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa Ekli (II) Say\u0131l\u0131 Listede Yer Alan Baz\u0131 Mallar\u0131n, \u00d6zel T\u00fcketim Vergisi Oranlar\u0131 ile \u00d6zel T\u00fcketim Vergisi Oranlar\u0131na Esas \u00d6zel T\u00fcketim Vergisi Matrahlar\u0131n\u0131n Yeniden Tespiti"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2018\/08\/cumhurbaskanligi-cb.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-12457\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2018\/08\/cumhurbaskanligi-cb.png\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>4760 say&#305;l&#305; &#214;zel T&#252;ketim Vergisi Kanununa ekli (II) say&#305;l&#305; listede yer alan baz&#305; mallar&#305;n, &#246;zel t&#252;ketim vergisi oranlar&#305; ile &#246;zel t&#252;ketim vergisi oranlar&#305;na esas &#246;zel t&#252;ketim vergisi matrahlar&#305;n&#305;n yeniden tespiti hakk&#305;ndaki ekli Karar&#305;n y&#252;r&#252;rl&#252;&#287;e konulmas&#305;na, mezk\u00fbr Kanunun 12 nci maddesi gere&#287;ince karar verilmi&#351;tir.<\/p>\n<p><!--more--><\/p>\n<p>24 Temmuz 2025 Tarihli Resmi Gazete<\/p>\n<p>Say&#305;: 32965<\/p>\n<p>Cumhurba&#351;kan&#305; Karar&#305;<\/p>\n<p>Karar Say&#305;s&#305;: 10115<\/p>\n<p>4760 say&#305;l&#305; &#214;zel T&#252;ketim Vergisi Kanununa ekli (II) say&#305;l&#305; listede yer alan baz&#305; mallar&#305;n, &#246;zel t&#252;ketim vergisi oranlar&#305; ile &#246;zel t&#252;ketim vergisi oranlar&#305;na esas &#246;zel t&#252;ketim vergisi matrahlar&#305;n&#305;n yeniden tespiti hakk&#305;ndaki ekli Karar&#305;n y&#252;r&#252;rl&#252;&#287;e konulmas&#305;na, mezk\u00fbr Kanunun 12 nci maddesi gere&#287;ince karar verilmi&#351;tir.<\/p>\n<p>23 Temmuz 2025<\/p>\n<p>Recep Tayyip ERDO&#286;AN<\/p>\n<p>CUMHURBA&#350;KANI<\/p>\n<p>23\/7\/2025 TAR&#304;HL&#304; VE 10115 SAYILI CUMHURBA&#350;KANI KARARININ EK&#304; KARAR<\/p>\n<p><strong>MADDE 1<\/strong>\u2013 (1) 6\/6\/2002 tarihli ve <strong><a href=\"https:\/\/www.alomaliye.com\/2002\/06\/12\/ozel-tuketim-vergisi-kanunu-otv-4760-sayili-kanun\/\">4760 say&#305;l&#305; &#214;zel T&#252;ketim Vergisi Kanununa<\/a><\/strong> ekli (II) say&#305;l&#305; listedeki 87.03 G.T.&#304;.P. numaral&#305; mallardan \u201c- Di&#287;erleri\u201d sat&#305;r&#305; alt&#305;nda yer alan baz&#305; mallar i&#231;in farkl&#305; matrah gruplar&#305; ile bu matrah gruplar&#305;na ili&#351;kin oranlar olu&#351;turulmu&#351; ve mallar&#305;n &#246;zel t&#252;ketim vergisi oranlar&#305;na esas &#246;zel t&#252;ketim vergisi matrahlar&#305; ile &#246;zel t&#252;ketim vergisi oranlar&#305; a&#351;a&#287;&#305;daki &#351;ekilde tespit edilmi&#351;tir.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-170256 size-full not-transparent disappear mom_appear\" src=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2025\/07\/otv-10115.webp\" alt=\"\" width=\"777\" height=\"981\" data-dominant-color=\"f3f3f3\" data-has-transparency=\"false\" \/><\/p>\n<p><strong>MADDE 2<\/strong>\u2013 (1) Bu Karar yay&#305;m&#305; tarihinde y&#252;r&#252;rl&#252;&#287;e girer.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"unfilled\"><\/p>\n<div id=\"aswift_4_host\"><\/div>\n<p><\/ins><\/div>\n<p><strong>MADDE 3-<\/strong> (1) Bu Karar h&#252;k&#252;mlerini Hazine ve Maliye Bakan&#305; y&#252;r&#252;t&#252;r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>4760 say&#305;l&#305; &#214;zel T&#252;ketim Vergisi Kanununa ekli (II) say&#305;l&#305; listede yer alan baz&#305; mallar&#305;n, &#246;zel t&#252;ketim vergisi oranlar&#305; ile &#246;zel t&#252;ketim vergisi oranlar&#305;na esas &#246;zel t&#252;ketim vergisi matrahlar&#305;n&#305;n yeniden tespiti hakk&#305;ndaki ekli Karar&#305;n y&#252;r&#252;rl&#252;&#287;e konulmas&#305;na, mezk\u00fbr Kanunun 12 nci maddesi gere&#287;ince karar verilmi&#351;tir.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5470","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5470","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5470"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5470\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5470"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}