{"id":5500,"date":"2025-09-08T12:15:04","date_gmt":"2025-09-08T09:15:04","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5500"},"modified":"2025-09-08T12:15:04","modified_gmt":"2025-09-08T09:15:04","slug":"488-sayili-damga-vergisi-kanununa-ekli-1-sayili-tabloda-yer-alan-bazi-kagitlara-ait-maktu-vergi-tutarlarinin-yeniden-belirlenmesi-hakkinda-karar-karar-sayisi-10364","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5500","title":{"rendered":"488 Say\u0131l\u0131 Damga Vergisi Kanununa Ekli (1) Say\u0131l\u0131 Tabloda Yer Alan Baz\u0131 K\u00e2\u011f\u0131tlara Ait Maktu Vergi Tutarlar\u0131n\u0131n Yeniden Belirlenmesi Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 10364)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13032\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>06 Eyl&#252;l 2025 Tarihli Resmi Gazete Say&#305;: 33009 Cumhurba&#351;kan&#305; Karar&#305; Karar Say&#305;s&#305;: 10364 488 say&#305;l&#305; Damga Vergisi Kanununa ekli (1) say&#305;l&#305; tabloda yer&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>488 Say&#305;l&#305; Damga Vergisi Kanununa Ekli (1) Say&#305;l&#305; Tabloda Yer Alan Baz&#305; K\u00e2&#287;&#305;tlara Ait Maktu Vergi Tutarlar&#305;n&#305;n Yeniden Belirlenmesi Hakk&#305;nda Karar (Karar Say&#305;s&#305;: 10364)<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a06 Eyl&#252;l 2025 <\/div>\n<div class=\"entry-content\">\n<p>06 Eyl&#252;l 2025 Tarihli Resmi Gazete<\/p>\n<p>Say&#305;: 33009<\/p>\n<p>Cumhurba&#351;kan&#305; Karar&#305;<\/p>\n<p>Karar Say&#305;s&#305;: 10364<\/p>\n<p>488 say&#305;l&#305; Damga Vergisi Kanununa ekli (1) say&#305;l&#305; tabloda yer alan baz&#305; k\u00e2&#287;&#305;tlara ait maktu vergi tutarlar&#305;n&#305;n yeniden belirlenmesi hakk&#305;ndaki ekli Karar&#305;n y&#252;r&#252;rl&#252;&#287;e konulmas&#305;na, mezk\u00fbr Kanunun m&#252;kerrer 30 uncu maddesi gere&#287;ince karar verilmi&#351;tir.<\/p>\n<p>5 Eyl&#252;l 2025<\/p>\n<p>Recep Tayyip ERDO&#286;AN<\/p>\n<p>CUMHURBA&#350;KANI<\/p>\n<p>5\/9\/2025 TAR&#304;HL&#304; VE 10364 SAYILI CUMHURBA&#350;KANI KARARININ EK&#304; KARAR<\/p>\n<p><strong>MADDE 1<\/strong>\u2013 (1) 1\/7\/1964 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2000\/01\/02\/488-sayili-damga-vergisi-kanunu\/\">488 say&#305;l&#305; Damga Vergisi Kanununa<\/a><\/strong>\u00a0ekli (1) say&#305;l&#305; tablonun \u201cIV.Makbuzlar ve di&#287;er k\u00e2&#287;&#305;tlar\u201d ba&#351;l&#305;kl&#305; b&#246;l&#252;m&#252;n&#252;n \u201c2. Beyannameler (Bu beyannamelerin sadece bir n&#252;shas&#305; vergiye t\u00e2bidir):\u201d f&#305;kras&#305;nda yer alan maktu vergi tutarlar&#305; a&#351;a&#287;&#305;daki &#351;ekilde belirlenmi&#351;tir.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"309\">a) Yabanc&#305; memleketlerden gelen posta g&#246;nderilerinin g&#252;mr&#252;klenmesi i&#231;in postanelerce g&#252;mr&#252;klere verilen liste beyannamelerde yaz&#305;l&#305; her g&#246;nderi maddesi i&#231;in<\/td>\n<td width=\"144\">(7,00 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"309\">b) Vergi beyannameleri: ((f) bendi d\u00e2hil olmak &#252;zere, beyanname verme s&#252;resi i&#231;erisinde d&#252;zeltme amac&#305;yla verilen beyannameler hari&#231;)<\/td>\n<td width=\"144\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td width=\"309\">ba) Y&#305;ll&#305;k gelir vergisi beyannameleri<\/td>\n<td width=\"144\">(1.000,00 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"309\">bb) Kurumlar vergisi beyannameleri<\/td>\n<td width=\"144\">(1.350,00 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"309\">be) Katma de&#287;er vergisi beyannameleri<\/td>\n<td width=\"144\">(665.00 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"309\">bd) Muhtasar beyannameler<\/td>\n<td width=\"144\">(665,00 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"309\">be) Di&#287;er vergi beyannameleri (damga vergisi beyannameleri hari&#231;)<\/td>\n<td width=\"144\">(665,00 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"309\">c) G&#252;mr&#252;k idarelerine verilen beyannameler<\/td>\n<td width=\"144\">(1.350,00 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"309\">d) Belediye ve il &#246;zel idarelerine verilen beyannameler<\/td>\n<td width=\"144\">(495,00 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"309\">e) Sosyal g&#252;venlik kuramlar&#305;na verilen sigorta prim bildirgeleri<\/td>\n<td width=\"144\">(495,00 TL)<\/td>\n<\/tr>\n<tr>\n<td width=\"309\">f) 31\/5\/2006 tarihli ve 5510 say&#305;l&#305; Sosyal Sigortalar ve Genel Sa&#287;l&#305;k Sigortas&#305; Kanunu uyar&#305;nca verilmesi gereken ayl&#305;k prim ve hizmet belgesi ile muhtasar beyannamenin birle&#351;tirilerek verilmesiyle olu&#351;turulan beyannameler<\/td>\n<td width=\"144\">(790,00 TL)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>MADDE 2-<\/strong>\u00a0(1) Bu Karar yay&#305;m&#305; tarihini izleyen ayba&#351;&#305;nda y&#252;r&#252;rl&#252;&#287;e girer.<\/p>\n<p><strong>MADDE 3<\/strong>\u2013 (1) Bu Karar h&#252;k&#252;mlerini Hazine ve Maliye Bakan&#305; y&#252;r&#252;t&#252;r.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>06 Eyl&#252;l 2025 Tarihli Resmi Gazete Say&#305;: 33009 Cumhurba&#351;kan&#305; Karar&#305; Karar Say&#305;s&#305;: 10364 488 say&#305;l&#305; Damga Vergisi Kanununa ekli (1) say&#305;l&#305; tabloda yer&#8230; &nbsp;<\/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-5500","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5500","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=5500"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5500\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5500"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}