{"id":589,"date":"2024-11-04T19:33:13","date_gmt":"2024-11-04T19:33:13","guid":{"rendered":"http:\/\/netymm.net\/?p=589"},"modified":"2025-05-11T20:06:51","modified_gmt":"2025-05-11T20:06:51","slug":"yeni-tasit-sahiplerine-elektronik-tebligat-adresi-edinme-zorunlulugu-getirilmistir","status":"publish","type":"post","link":"https:\/\/netymm.net\/index.php\/2024\/11\/04\/yeni-tasit-sahiplerine-elektronik-tebligat-adresi-edinme-zorunlulugu-getirilmistir\/","title":{"rendered":"Yeni Ta\u015f\u0131t Sahiplerine Elektronik Tebligat Adresi Edinme Zorunlulu\u011fu Getirilmi\u015ftir"},"content":{"rendered":"\n

5 Eyl\u00fcl 2024 tarihli ve 32673 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u201cVergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 568)\u201d ile \u00d6zel T\u00fcketim Vergisi Kanununa ekli (II) say\u0131l\u0131 listede yer alan ve kay\u0131t ve tescile tabi olan ara\u00e7lar\u0131n ilk iktisab\u0131nda,<\/strong> ad\u0131na tescil yap\u0131lacak ger\u00e7ek ve t\u00fczel ki\u015fi al\u0131c\u0131lar\u0131n 1 Ocak 2025<\/strong> tarihinden itibaren elektronik tebligat adresi edinmesi zorunlu hale getirilmi\u015ftir.<\/p>\n\n\n\n

1) Kay\u0131t Ve Tescile Tabi Olanlar Ta\u015f\u0131tlar Hangileridir?<\/strong><\/p>\n\n\n\n

\u00d6zel T\u00fcketim Vergisi Kanununun 2 nci maddesinde, \u201ckay\u0131t ve tescil\u201d, motorlu ta\u015f\u0131tlar\u0131n ilgili mevzuat gere\u011fince trafik, belediye, liman ile Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131 Sivil Havac\u0131l\u0131k Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce tutulan sivil hava vas\u0131talar\u0131 siciline kay\u0131t ve tescil edilmesi olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

\u00d6TV Kanuna ekli (II) say\u0131l\u0131 listede yer alan motorlu ta\u015f\u0131t ara\u00e7lar\u0131, kay\u0131t ve tescile tabi olanlar ile kay\u0131t ve tescile tabi olmayanlar \u015feklinde iki gruba ayr\u0131lmaktad\u0131r.<\/p>\n\n\n\n

a. Kay\u0131t ve Tescile Tabi Olanlar<\/strong><\/p>\n\n\n\n

\u00d6zel T\u00fcketim Vergisi Kanununun 1 inci maddesinde ge\u00e7en \u201ckay\u0131t ve tescile tabi olanlar\u201d ifadesi;<\/p>\n\n\n\n

i. Kara ta\u015f\u0131tlar\u0131 i\u00e7in, Karayollar\u0131 Trafik Kanunu ve Karayollar\u0131 Trafik Y\u00f6netmeli\u011fine g\u00f6re trafik tescil kurulu\u015flar\u0131nca,<\/p>\n\n\n\n

ii. Deniz ta\u015f\u0131tlar\u0131 i\u00e7in, belediyeler veya liman ba\u015fkanl\u0131klar\u0131nca,<\/p>\n\n\n\n

iii. Hava ta\u015f\u0131tlar\u0131 i\u00e7in, Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131 Sivil Havac\u0131l\u0131k Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce<\/p>\n\n\n\n

kay\u0131t ve tescil edilmesi zorunlu olan ta\u015f\u0131tlar\u0131 kapsar.<\/p>\n\n\n\n

Deniz ta\u015f\u0131tlar\u0131 bak\u0131m\u0131ndan, ba\u011flama k\u00fct\u00fc\u011f\u00fcne kayd\u0131 zorunlu olanlar da bu kapsamda de\u011ferlendirilir.<\/p>\n\n\n\n

b. Kay\u0131t ve Tescile Tabi Olmayanlar<\/strong><\/p>\n\n\n\n

\u00d6zel T\u00fcketim Vergisi Kanununun 1 inci maddesinde ge\u00e7en \u201ckay\u0131t ve tescile tabi olmayanlar\u201d ifadesi, (II) say\u0131l\u0131 listede yer alan ta\u015f\u0131tlardan, yukar\u0131da say\u0131lanlar d\u0131\u015f\u0131nda kalanlar\u0131 kapsar. \u00d6rne\u011fin; kar \u00fczerinde hareket etmeye yarayan ta\u015f\u0131tlar, golf sahalar\u0131nda insan ta\u015f\u0131mada kullan\u0131lan arabalar, Off Road (trafi\u011fe \u00e7\u0131k\u0131\u015f\u0131 yasakl\u0131) ATV\u2019ler ile tip onay\u0131ndan muaf yol s\u00fcp\u00fcrme ara\u00e7lar\u0131 bu kapsamdad\u0131r.<\/p>\n\n\n\n

Ayr\u0131ca, \u201ckay\u0131t ve tescil\u201d tan\u0131m\u0131na, T\u00fcrk Silahl\u0131 Kuvvetleri taraf\u0131ndan yap\u0131lan kay\u0131t ve tescil i\u015flemi d\u00e2hil de\u011fildir. Dolay\u0131s\u0131yla, T\u00fcrk Silahl\u0131 Kuvvetleri taraf\u0131ndan kay\u0131t ve tescil edilen\/edilecek ta\u015f\u0131tlar, bu Kanun uygulamas\u0131nda \u201ckay\u0131t ve tescile tabi olmayanlar\u201d kapsam\u0131nda de\u011ferlendirilir.<\/p>\n\n\n\n

2) E-Tebligat Sistemine Nas\u0131l Ba\u015fvurabilir?<\/strong><\/p>\n\n\n\n

2.1.) Ger\u00e7ek Ki\u015filer<\/strong><\/p>\n\n\n\n

Ger\u00e7ek ki\u015filer Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 \u0130nteraktif Vergi Dairesi (https:\/\/ivd.gib.gov.tr\/)<\/p>\n\n\n\n

sistemi \u00fczerinden elektronik ortamda;<\/p>\n\n\n\n

\u2013 \u0130nternet vergi dairesi \u015fifresi olanlar \u201cKullan\u0131c\u0131 Giri\u015fi\u201d ekran\u0131ndan T.C.Kimlik No\/Vergi No\/Kullan\u0131c\u0131 Kodu ve \u015fifresi ile,<\/p>\n\n\n\n

\u2013 \u0130nternet vergi dairesi \u015fifresi olmayanlar ise \u201cKay\u0131t Ol\u201d ekran\u0131ndan kimlik do\u011frulamas\u0131 ile \u015fifre edindikten sonra,<\/p>\n\n\n\n

\u2013 E-devlet \u015fifresi olanlar \u201ce-Devlet \u015eifresi ile Giri\u015f\u201d b\u00f6l\u00fcm\u00fcnden giri\u015f yaparak<\/p>\n\n\n\n

E-Tebligat sistemine ba\u015fvurabilirler.<\/p>\n\n\n\n

Ayr\u0131ca ger\u00e7ek ki\u015filer, E-Tebligat ba\u015fvurusunu; \u201cElektronik Tebligat Talep Bildirimi (Ger\u00e7ek Ki\u015filer \u0130\u00e7in)\u201d\u2019ni kendileri veya elektronik tebligat sistemi ile ilgili i\u015flemleri yapmaya y\u00f6nelik \u00f6zel yetki i\u00e7eren noterde verilmi\u015f vek\u00e2letnameyle yetkili k\u0131l\u0131nan ki\u015filer arac\u0131l\u0131\u011f\u0131yla gelir vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine vermek suretiyle de yapabilirler.<\/p>\n\n\n\n

2.2.) Kurumlar Vergisi M\u00fckellefleri<\/strong><\/p>\n\n\n\n

Elektronik tebligat sistemini kullanmak zorunda olan kurumlar vergisi m\u00fckellefleri, e-Tebligat ba\u015fvurusunu; \u201cElektronik Tebligat Talep Bildirimi (\u015eirketler ve Di\u011fer T\u00fczel Ki\u015filer \u0130\u00e7in)\u201d ile kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine kanuni temsilcileri veya elektronik tebligat sistemi ile ilgili i\u015flemleri yapmaya y\u00f6nelik \u00f6zel yetki i\u00e7eren noterde verilmi\u015f vek\u00e2letnameyle yetkili k\u0131l\u0131nan ki\u015filer arac\u0131l\u0131\u011f\u0131yla yapabilirler.<\/p>\n","protected":false},"excerpt":{"rendered":"

5 Eyl\u00fcl 2024 tarihli ve 32673 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u201cVergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 568)\u201d ile \u00d6zel T\u00fcketim Vergisi Kanununa ekli (II) say\u0131l\u0131 listede yer alan ve kay\u0131t ve tescile tabi olan ara\u00e7lar\u0131n ilk iktisab\u0131nda, ad\u0131na tescil yap\u0131lacak ger\u00e7ek ve t\u00fczel ki\u015fi al\u0131c\u0131lar\u0131n 1 Ocak 2025 tarihinden itibaren elektronik tebligat adresi edinmesi […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-589","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts\/589","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/comments?post=589"}],"version-history":[{"count":1,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts\/589\/revisions"}],"predecessor-version":[{"id":590,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts\/589\/revisions\/590"}],"wp:attachment":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/media?parent=589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/categories?post=589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/tags?post=589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}