{"id":296,"date":"2020-12-14T10:09:47","date_gmt":"2020-12-14T07:09:47","guid":{"rendered":"http:\/\/odispro.com\/blog\/?p=296"},"modified":"2021-06-23T14:42:40","modified_gmt":"2021-06-23T11:42:40","slug":"damga-vergisi-nedir","status":"publish","type":"post","link":"https:\/\/www.odispro.com\/blog\/damga-vergisi-nedir","title":{"rendered":"Damga Vergisi Nedir? Damga Vergisi M\u00fckellefleri Kimlerdir?"},"content":{"rendered":"

Damga Vergisi Nedir?<\/h2>\n

Devlet taraf\u0131ndan al\u0131nan vergi t\u00fcr\u00fcd\u00fcr. Bu verginin ki\u015filer ve\/veya kurumlar aras\u0131nda olu\u015fan anla\u015fma ve i\u015flemleri belgeleyen k\u00e2\u011f\u0131ttan al\u0131nan vergidir. Ki\u015filer aras\u0131ndaki i\u015flemlerde damga vergisi iki taraf\u0131nda sorumlulu\u011fundad\u0131r. Ki\u015filer ve resmi kurumlar aras\u0131ndaki i\u015flemlerde damga vergisi ki\u015filerin sorumlulu\u011fundad\u0131r, yani damga vergisini ki\u015filer \u00f6der.<\/p>\n

Damga Vergisi M\u00fckellefleri Kimlerdir?<\/h2>\n

K\u00e2\u011f\u0131tlar\u0131 imza eden m\u00fckellefler damga vergisi m\u00fckellefleridir. Damga vergisi \u00f6denmemi\u015fse veya ge\u00e7 \u00f6denmi\u015f ise faiz i\u015fler \u00f6deme yap\u0131lana kadar, imzalayanlar bu vergi borcundan m\u00fcteselsilin sorumludurlar.<\/p>\n

Damga Vergisi Tabii K\u00e2\u011f\u0131tlar, Oranlar\u0131 ve \u00dccretleri Nelerdir?<\/h2>\n

I. Akitlerle ilgili k\u00e2\u011f\u0131tlar,<\/p>\n

Belli Paray\u0131 \u0130htiva Eden Ka\u011f\u0131tlar:<\/strong><\/p>\n

1.Mukavelenameler, taahh\u00fctnameler ve temliknameler (Binde 9,48).<\/p>\n

2. Kira mukavelenameleri (Mukavele s\u00fcresine g\u00f6re kira bedeli \u00fczerinden). (Binde 1,89).<\/p>\n

3. Kefalet, teminat ve rehin senetleri (Binde 9,48).<\/p>\n

4. Tahkim nameler ve sulh nameler (Binde 9,48).<\/p>\n

5. Fesih nameler (Belli paray\u0131 ihtiva eden bir ka\u011f\u0131da taalluk edenler dahil) (Binde 1,89).<\/p>\n

6. Karayollar\u0131 Trafik Kanunu uyar\u0131nca kay\u0131t ve tescil edilmi\u015f ikinci el ara\u00e7lar\u0131n sat\u0131\u015f ve devrine ili\u015fkin s\u00f6zle\u015fmeler (Binde 1,89).<\/p>\n

7. (Ek: 6728\/28. md.-Y\u00fcr\u00fcrl\u00fck: 09.08.2016) Hazinenin \u00f6zel m\u00fclkiyetinde veya Devletin h\u00fck\u00fcm ve tasarrufu alt\u0131nda bulunan ta\u015f\u0131nmazlara ili\u015fkin \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00f6zle\u015fmeleri (yat\u0131r\u0131m taahh\u00fcd\u00fc bulunanlar d\u00e2hil \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00fcresine g\u00f6re bulunacak bedel \u00fczerinden) (Binde 9,48).<\/p>\n

8. (Ek: 6728\/28. md.-Y\u00fcr\u00fcrl\u00fck: 09.08.2016) Resm\u00ee \u015fekilde d\u00fczenlenen gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri (Binde 0).<\/p>\n

9. (Ek: 6728\/28. md.-Y\u00fcr\u00fcrl\u00fck: 09.08.2016) Resm\u00ee dairelerin mal ve hizmet al\u0131mlar\u0131na ili\u015fkin yapt\u0131klar\u0131 ihalelerde, ihaleyi yapan idare ile d\u00fczenlenen s\u00f6zle\u015fmeler (Binde 9,48).<\/p>\n

10. (Ek: 6728\/28. md.-Y\u00fcr\u00fcrl\u00fck: 09.08.2016) 7\/11\/2013 tarihli ve 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda d\u00fczenlenen:<\/p>\n

T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun Kapsam\u0131nda D\u00fczenlenen:<\/strong><\/h3>\n

a<\/span><\/span>) Taksitle sat\u0131\u015f s\u00f6zle\u015fmeleri (Binde 9,48).<\/span><\/p>\n

b<\/span><\/span>) \u00d6n \u00f6demeli konut sat\u0131\u015f s\u00f6zle\u015fmeleri (Binde 0).<\/span><\/p>\n

c<\/span><\/span>) Devre tatil ve uzun s\u00fcreli tatil hizmeti s\u00f6zle\u015fmeleri (Binde 9,48).<\/span><\/p>\n

\u00e7<\/span><\/span>) Paket tur s\u00f6zle\u015fmeleri (Binde 9,48).<\/span><\/p>\n

d<\/span><\/span>) Abonelik s\u00f6zle\u015fmeleri (Binde 9,48).<\/span><\/p>\n

e<\/span><\/span>) Mesafeli sat\u0131\u015f s\u00f6zle\u015fmeleri (Binde 9,48).<\/span><\/p>\n

11. (Ek: 6728\/28. md.-Y\u00fcr\u00fcrl\u00fck: 09.08.2016) 7\/6\/2012 tarihli ve 6326 say\u0131l\u0131 Turist Rehberli\u011fi Meslek Kanunu kapsam\u0131nda d\u00fczenlenen turist rehberli\u011fine ili\u015fkin s\u00f6zle\u015fmeler (Binde 9,48).<\/p>\n

12. (Ek: 6728\/28. md.-Y\u00fcr\u00fcrl\u00fck: 09.08.2016) 14\/3\/2013 tarihli ve 6446 say\u0131l\u0131 Elektrik Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen:<\/p>\n

a<\/span><\/span>) Toptan elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri (Binde 9,48).<\/span><\/p>\n

b<\/span><\/span>) Perakende elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri (Binde 9,48).<\/span><\/p>\n

13. (Ek: 6728\/28. md.-Y\u00fcr\u00fcrl\u00fck: 09.08.2016) 18\/4\/2001 tarihli ve 4646 say\u0131l\u0131 Do\u011fal Gaz Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen:<\/p>\n

Do\u011fal Gaz Piyasas\u0131 Kanunu Kapsam\u0131nda D\u00fczenlenen:<\/strong><\/h3>\n

a<\/span><\/span>) Toptan do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler (Binde 9,48).<\/span><\/p>\n

b<\/span><\/span>) T\u00fcketicilere do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler (Binde 9,48). 14. Resmi \u015fekilde d\u00fczenlenen kat kar\u015f\u0131l\u0131\u011f\u0131 veya has\u0131lat payla\u015f\u0131m\u0131 in\u015faat s\u00f6zle\u015fmeleri (Binde 0).<\/span><\/p>\n

15. Resmi \u015fekilde d\u00fczenlenen kat kar\u015f\u0131l\u0131\u011f\u0131 veya h\u00e2s\u0131lat payla\u015f\u0131m\u0131 in\u015faat s\u00f6zle\u015fmeleri kapsam\u0131nda yap\u0131 m\u00fcteahhitleri ile alt y\u00fckleniciler aras\u0131nda d\u00fczenlenen in\u015faat taahh\u00fct s\u00f6zle\u015fmeleri (Binde 0).<\/p>\n

16. Kat kar\u015f\u0131l\u0131\u011f\u0131 veya has\u0131lat payla\u015f\u0131m\u0131 in\u015faat i\u015flerine ili\u015fkin dan\u0131\u015fmanl\u0131k hizmet s\u00f6zle\u015fmeleri (Binde 0).<\/p>\n

17. Yap\u0131 denetimi hizmet s\u00f6zle\u015fmeleri (Binde 0).<\/p>\n

B. Belli Paray\u0131 \u0130htiva Etmeyen Ka\u011f\u0131tlar:<\/strong><\/p>\n

1.Tahkim nameler (89,10 TL).<\/p>\n

2.Sulh nameler (89,20 TL).<\/p>\n

3.Turizm i\u015fletmeleri ile seyahat acentelerinin aralar\u0131nda d\u00fczenledikleri kontenjan s\u00f6zle\u015fmeleri (Belli paray\u0131 ihtiva edenler d\u00e2hil). (500,80 TL).<\/p>\n

II. Kararlar Ve Mazbatalar<\/span><\/strong><\/h3>\n

1. Meclislerden, resmi heyetlerden ve idari davalarla ilgili olmayarak Dan\u0131\u015ftay\u2019dan verilen mazbata, ilam ve kararlarla hakem kararlar\u0131:<\/p>\n

a<\/span><\/span>) Belli paray\u0131 ihtiva edenler (Binde 9,48).<\/span><\/p>\n

b<\/span><\/span>) Belli paray\u0131 ihtiva etmeyenler (89,10 TL). <\/span><\/p>\n

2. (Ek: 6728\/28. Md. \u2013 Y\u00fcr\u00fcrl\u00fck 9.8.2016) \u0130hale kanunlar\u0131na tabii olan veya olmayan resmi daire ve kamu t\u00fczel ki\u015fili\u011fini haiz kurumlar\u0131n her t\u00fcrl\u00fc ihale kararlar\u0131 (Binde 5,69).<\/p>\n

III. Ticari \u0130\u015flemlerde Kullan\u0131lan K\u00e2\u011f\u0131tlar<\/span><\/strong><\/p>\n

1.Ticari Ve M\u00fctedavil Senetler:<\/strong><\/h3>\n

a<\/span><\/span>) Emtia senetleri:<\/span><\/p>\n

aa<\/span><\/span>) Makbuz senedi (<\/span>Resepise<\/span><\/span>). (30,70 TL).<\/span><\/p>\n

ab<\/span><\/span>) Rehin senedi (Varant) (18,10 TL).<\/span><\/p>\n

ac<\/span><\/span>) <\/span>\u0130yda<\/span><\/span> senedi (2,90 TL).<\/span><\/p>\n

ad<\/span><\/span>) Ta\u015f\u0131ma senedi (0,80 TL). <\/span><\/p>\n

b<\/span><\/span>) Kon\u015fimentolar (18,10 TL).<\/span><\/p>\n

c<\/span><\/span>)<\/span><\/span>Deniz \u00f6d\u00fcnc\u00fc senedi (Binde 9,48).<\/span><\/p>\n

d<\/span><\/span>) \u0130potekli bor\u00e7 senedi, irat senedi (Binde 9,48).<\/span><\/p>\n

2. Ticari Belgeler:<\/strong><\/h3>\n

a<\/span><\/span>) Men\u015fe ve Mahre\u00e7 \u015fahadetnameleri (30,70 TL).<\/span><\/p>\n

b<\/span><\/span>) Resmi dairelere ve bankalara ibraz edilen bilan\u00e7olar ve i\u015fletme hesab\u0131 \u00f6zetleri:<\/span><\/p>\n

ba<\/span><\/span>) Bilan\u00e7olar (68,70 TL).<\/span><\/p>\n

bb<\/span><\/span>) Gelir tablolar\u0131 (32,90 TL).<\/span><\/p>\n

c<\/span><\/span>) Barnameler (2,90 TL).<\/span><\/p>\n

d<\/span><\/span>) Tasdikli manifesto n\u00fcshalar\u0131 (13,40 TL).<\/span><\/p>\n

e<\/span><\/span>) Ordinolar (0,80 TL).<\/span><\/p>\n

f<\/span><\/span>) G\u00fcmr\u00fck idarelerine verilen \u00f6zet beyan formlar\u0131 (13,40 TL).<\/span><\/p>\n

IV. Makbuzlar Ve Di\u011fer Ka\u011f\u0131tlar<\/span><\/strong><\/p>\n

1. Makbuzlar:<\/strong><\/h3>\n

a<\/span><\/span>) Resmi daireler taraf\u0131ndan yap\u0131lan mal ve hizmet al\u0131mlar\u0131na ili\u015fkin \u00f6demeler (avans olarak yap\u0131lanlar dahil) nedeniyle, ki\u015filer taraf\u0131ndan resmi dairelere verilen ve belli paray\u0131 ihtiva eden makbuz ve ibra senetleri ile bu \u00f6demelerin resmi daireler nam ve hesab\u0131na, ki\u015filer ad\u0131na a\u00e7\u0131lm\u0131\u015f veya a\u00e7\u0131lacak hesaplara nakledilmesini veya emir ve havalelerine tediyesini temin eden ka\u011f\u0131tlar (Binde 9,48).<\/span><\/p>\n

b<\/span><\/span>) Maa\u015f, \u00fccret, g\u00fcndelik, huzur hakk\u0131, aidat, ihtisas zamm\u0131, ikramiye, yemek ve mesken bedeli, harc\u0131rah, tazminat ve benzeri her ne adla olursa olsun hizmet kar\u015f\u0131l\u0131\u011f\u0131 al\u0131nan paralar (Ek: 5766\/10-<\/span>\u00e7<\/span><\/span> md.) (Y\u00fcr\u00fcrl\u00fck: 6\/6\/2008) (avans olarak \u00f6denenler dahil) i\u00e7in verilen makbuzlar ile bu paralar\u0131n nakden \u00f6denmeyerek ki\u015filer ad\u0131na a\u00e7\u0131lm\u0131\u015f veya a\u00e7\u0131lacak cari hesaplara nakledildi\u011fi veya emir ve havalelerine tediye olundu\u011fu takdirde n\u00e2kil veya tediyeyi temin eden ka\u011f\u0131tlar (Binde 7,59).<\/span><\/p>\n

c<\/span><\/span>) \u00d6d\u00fcn\u00e7 al\u0131nan paralar i\u00e7in verilen makbuzlar veya bu mahiyetteki senetler (Binde 7,59).<\/span><\/p>\n

d<\/span><\/span>) \u0130cra dairelerince resmi daireler nam\u0131na \u015fah\u0131slara \u00f6denen paralar i\u00e7in d\u00fczenlenen makbuzlar (Binde 7,59).<\/span><\/p>\n

2. Beyannameler (Bu beyannamelerin sadece bir n\u00fcshas\u0131 vergiye tabidir):<\/strong><\/h3>\n

a<\/span><\/span>) Yabanc\u0131 memleketlerden gelen posta g\u00f6nderilerinin g\u00fcmr\u00fcklenmesi i\u00e7in postanelerce g\u00fcmr\u00fcklere verilen liste beyannamelerde yaz\u0131l\u0131 her g\u00f6nderi maddesi i\u00e7in (0,80 TL).<\/span><\/p>\n

b<\/span><\/span>) Vergi beyannameleri:<\/span><\/p>\n

ba<\/span><\/span>) Y\u0131ll\u0131k gelir vergisi beyannameleri (89,10 TL).<\/span><\/p>\n

bb<\/span><\/span>) Kurumlar vergisi beyannameleri (119,00 TL).<\/span><\/p>\n

bc<\/span><\/span>) Katma de\u011fer vergisi beyannameleri (58,80 TL).<\/span><\/p>\n

bd<\/span><\/span>) Muhtasar beyannameler (58,80 TL).<\/span><\/p>\n

be<\/span><\/span>) Di\u011fer vergi beyannameleri (damga vergisi beyannameleri hari\u00e7) (58,80 TL).<\/span><\/p>\n

c<\/span><\/span>) G\u00fcmr\u00fck idarelerine verilen beyannameler (119,00 TL).<\/span><\/p>\n

d<\/span><\/span>) Belediye ve il \u00f6zel idarelerine verilen beyannameler (43,70 TL).<\/span><\/p>\n

e<\/span><\/span>) Sosyal g\u00fcvenlik kurumlar\u0131na verilen sigorta prim bildirgeleri (43,70 TL).<\/span><\/p>\n

f<\/span><\/span>) (De\u011fi\u015fik: 6728\/28. Md. Y\u00fcr\u00fcrl\u00fck: 9\/8\/2016) 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca verilmesi gereken ayl\u0131k prim ve hizmet belgesi ile muhtasar beyannamenin birle\u015ftirilerek verilmesiyle olu\u015fturulan beyannameler (69,70 TL).<\/span><\/p>\n

3. Tabloda yaz\u0131l\u0131 ka\u011f\u0131tlardan asl\u0131 1,00 Yeni T\u00fcrk Liras\u0131ndan fazla maktu ve nispi vergiye tabii olanlar\u0131n resmi dairelere ibraz edilecek \u00f6zet, suret ve terc\u00fcmeleri. (0,80 TL).<\/p>\n

Damga Vergisi \u00d6deme <\/span>\u015eekilleri<\/span><\/span><\/h2>\n

Damga Vergisi pul yap\u0131\u015ft\u0131r\u0131lmas\u0131yla, makbuzla, istihkaktan kesinti yap\u0131lmas\u0131yla ya da bas\u0131l\u0131 damga konulmas\u0131 y\u00f6ntemlerinden biriyle \u00f6denir. Bas\u0131l\u0131 damga konulmas\u0131 y\u00f6ntemiyle \u00f6deme: A\u015fa\u011f\u0131daki yaz\u0131l\u0131 k\u00e2\u011f\u0131tlar pul yerine bas\u0131l\u0131 damga konulmas\u0131 y\u00f6ntemiyle de \u00f6denebilir.<\/p>\n

Makbuz ve ibra senetleri,<\/p>\n

\u2022 Faturalar,<\/p>\n

\u2022 Ula\u015ft\u0131rma ile ilgili k\u00e2\u011f\u0131tlar,<\/p>\n

\u2022 Elektrik, hava gaz\u0131, telefon ve su abonman mukavelenameleri,<\/p>\n

\u2022 Maliye Bakanl\u0131\u011f\u0131n\u0131n m\u00fcsaadesi al\u0131nmak \u015fart\u0131yla vergiye tabii di\u011fer k\u00e2\u011f\u0131tlar.<\/p>\n

\u2022 Bas\u0131l\u0131 damga konulacak k\u00e2\u011f\u0131tlar\u0131n vergisi, y\u00fczde be\u015f noksan\u0131 ile pe\u015fin olarak \u00f6denir.<\/p>\n

Makbuz Verilmesi Y\u00f6ntemiyle \u00d6deme:<\/h2>\n

Maliye Bakanl\u0131\u011f\u0131nca belirlenen m\u00fckellefler, kurum ve kurulu\u015flar taraf\u0131ndan bir ay i\u00e7inde d\u00fczenlenen k\u00e2\u011f\u0131tlar\u0131n vergisi, ertesi ay\u0131n 20. g\u00fcn\u00fc ak\u015fam\u0131na kadar vergi dairesine bir beyanname ile bildirilir ve 26. g\u00fcn\u00fc ak\u015fam\u0131na kadar \u00f6denir.<\/p>\n

Yukar\u0131daki durum d\u0131\u015f\u0131ndaki hallerde, k\u00e2\u011f\u0131d\u0131n d\u00fczenlendi\u011fi tarihi izleyen 15 g\u00fcn i\u00e7inde vergi dairesine bir beyanname ile bildirilir ve ayn\u0131 s\u00fcre i\u00e7inde \u00f6denir.<\/p>\n

\u0130stihkaktan Kesinti Y\u00f6ntemiyle \u00d6deme:<\/h2>\n

Genel ve \u00f6zel b\u00fct\u00e7eli dairelerle il \u00f6zel idareleri ve belediyeler, bankalar, iktisadi kamu te\u015fekk\u00fclleri ile bunlar\u0131n i\u015ftirakleri ve m\u00fcesseseleri ve benzeri te\u015fekk\u00fcl, i\u015ftirak ve m\u00fcesseselerin \u00f6demelerinde kullan\u0131lan ve nispi vergiye tabii bulunan makbuzlarla bu mahiyetteki k\u00e2\u011f\u0131tlara ait vergilerin, bu \u00f6demelerin yap\u0131lmas\u0131 veya avans suretiyle \u00f6demelerde avans\u0131n itas\u0131 s\u0131ras\u0131nda ilgili daire ve m\u00fcesseseler taraf\u0131ndan istihkaklardan kesinti yap\u0131lmas\u0131 y\u00f6ntemiyle \u00f6denmesine izin verilebilir.<\/p>\n

Genel b\u00fct\u00e7eli daireler d\u0131\u015f\u0131nda kalan ve istihkaktan kesinti yapmak durumunda bulunan daire ve m\u00fcesseseler taraf\u0131ndan bir ay i\u00e7inde kesilen Damga Vergisi, ertesi ay\u0131n 26. g\u00fcn\u00fc ak\u015fam\u0131na kadar \u00f6demenin yap\u0131ld\u0131\u011f\u0131 yer vergi dairesine bir beyanname ile bildirilir ve yat\u0131r\u0131l\u0131r.<\/p>\n

Damga Vergisinde \u0130stisnalar Nelerdir?<\/h2>\n

\u0130stisnalar\u0131 g\u00f6rmek i\u00e7in Damga Vergisi Kanunu’nun 3894-2. sayfas\u0131n\u0131 inceleyebilirsiniz.<\/p>\n

Damga Vergisi Kanunu<\/a><\/p>\n

Damga Vergisi Tutar\u0131 Neye G\u00f6re Hesaplan\u0131r?<\/h2>\n

Damga vergisi oranlar\u0131 ve maktu tutarlar her sene ba\u015f\u0131nda devlet taraf\u0131ndan belirlenmektedir. Nispi vergiye tabii olan k\u00e2\u011f\u0131tlar\u0131n ihtiva etti\u011fi para tutar\u0131 ile ilgili oranla \u00e7arp\u0131larak \u00f6denecek tutar hesaplan\u0131r. Maktu vergiye tabii k\u00e2\u011f\u0131tlarda ise ka\u011f\u0131t i\u00e7eri\u011finden ba\u011f\u0131ms\u0131z olarak sabit tutarlarda tahsilat yap\u0131lmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Damga Vergisi Nedir? Devlet taraf\u0131ndan al\u0131nan vergi t\u00fcr\u00fcd\u00fcr. Bu verginin ki\u015filer ve\/veya kurumlar aras\u0131nda olu\u015fan anla\u015fma ve i\u015flemleri belgeleyen k\u00e2\u011f\u0131ttan<\/p>\n","protected":false},"author":2,"featured_media":644,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[146,205,147,3],"yoast_head":"\r\nDamga Vergisi Nedir? Damga Vergisi M\u00fckellefleri Kimlerdir?<\/title>\r\n<meta name=\"description\" content=\"Damga Vergisi Nedir? M\u00fckellefleri Kimlerdir? 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