{"id":3508,"date":"2018-07-17T03:00:07","date_gmt":"2018-07-17T00:00:07","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2018\/07\/yayinlarimiz\/haber\/bina-yapi-harclarinda-verginin-mukellefleri-ve-istisnalar-ibrahim-doner-smmm\/"},"modified":"2018-07-17T03:00:07","modified_gmt":"2018-07-17T00:00:07","slug":"bina-yapi-harclarinda-verginin-mukellefleri-ve-istisnalar-ibrahim-doner-smmm","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2018\/07\/yayinlarimiz\/makale\/bina-yapi-harclarinda-verginin-mukellefleri-ve-istisnalar-ibrahim-doner-smmm\/","title":{"rendered":"Bina Yap\u0131 Har\u00e7lar\u0131nda Verginin M\u00fckellefleri ve \u0130stisnalar – \u0130brahim D\u00d6NER, SMMM"},"content":{"rendered":"

Bina Yap\u0131 Harc\u0131 Vergi \u0130stisnalar<\/h4>\n

<\/span>\u0130brahim D\u00d6NER<\/strong>
SM. Mali M\u00fc\u015favir
ibrahimdoner66@gmail.com <\/p>\n

\/\/ < ![CDATA[ \/\/ < ![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); \/\/ ]]><\/div>\n

I-G\u0130R\u0130\u015e<\/strong><\/p>\n

Arsa veya arazi \u00fczerlerine yap\u0131lacak in\u015faatlar \u00e7ok say\u0131da b\u00fcrokratik i\u015flem gerektiren bir s\u00fcre\u00e7tir. \u0130n\u015faat ruhsat\u0131 al\u0131nmadan \u00f6nce \u00e7e\u015fitli harcamalar yap\u0131lmaktad\u0131r. Bunlardan en \u00f6nemlisi belediye bina in\u015faat yap\u0131 harc\u0131d\u0131r.<\/p>\n

Bina in\u015faatlar\u0131 i\u00e7in yap\u0131lmas\u0131 gereken ilk i\u015flemler a\u011f\u0131rl\u0131kl\u0131 olarak belediyede yap\u0131lmaktad\u0131r. Bina ve araziye in\u015faat yapabilmek i\u00e7in ilk \u00f6nce belediyede resmi i\u015flemlerin tamamlanmas\u0131 gerekmektedir. Arazi ve arsaya yap\u0131lacak in\u015faat\u0131n t\u00fcr\u00fc, zeminin b\u00fcy\u00fckl\u00fc\u011f\u00fc ve \u00f6zellikleri, kat y\u00fckseklikleri, yol ve \u00e7ekme mesafeleri, binan\u0131n balkon mesafe ve \u00e7\u0131k\u0131nt\u0131lar\u0131, belediyeden imar durumlar\u0131 al\u0131narak kontrol edilmesi gerekmektedir. Belediyeden imar durumlar\u0131 sorulduktan sonra yap\u0131lacak in\u015faat\u0131n projelendirme a\u015famas\u0131na ge\u00e7ilir. Binan\u0131n mimari projeleri, elektrik , s\u0131hh\u0131 tesisat, asans\u00f6r projeleri belediyeye sunulur. Belediye uygunluk verdikten sonra in\u015faat yap\u0131 ruhsat\u0131 al\u0131n\u0131r. \u0130n\u015faat yap\u0131 ruhsat\u0131 al\u0131nd\u0131ktan sonra m\u00fcteahhit firma taraf\u0131ndan in\u015faat ba\u015flan\u0131r. \u0130n\u015faat ruhsat\u0131 al\u0131nmadan \u00f6nce \u00e7e\u015fitli har\u00e7lar ilgili belediyece al\u0131narak tahsil edilir. Bu har\u00e7lardan biride bina in\u015faat yap\u0131 harc\u0131d\u0131r. Bina in\u015faat har\u00e7lar\u0131 belediye gelirler kanununun ek 6. maddeleri ile belirlenen nispet ve oranda, ilgili belediye taraf\u0131ndan hesaplanarak tahsil edilmektedir.<\/p>\n

II<\/strong> –<\/strong>B\u0130NA \u0130N\u015eAAT HARCININ KONUSU <\/strong><\/p>\n

Bina in\u015faat harc\u0131n\u0131n konusu;<\/p>\n

Belediye s\u0131n\u0131rlar\u0131 ve m\u00fccavir alanlar i\u00e7inde yap\u0131lan her t\u00fcrl\u00fc bina in\u015faatlar\u0131 ile ilave ve tadilat yap\u0131lan in\u015faatlar harc\u0131n konusuna girmektedir.<\/p>\n

Har\u00e7lar, in\u015faat ve tadilat ruhsat\u0131n\u0131n al\u0131nmas\u0131 s\u0131ras\u0131nda yer alan tarifede g\u00f6sterilen nispet ve hadlerde belirlenerek al\u0131n\u0131r.<\/p>\n

Konut veya i\u015fyerlerinin kullan\u0131l\u0131\u015f tarzlar\u0131n\u0131n da\u011fi\u015ftirilmesi (konutun i\u015fyerine veya harca tabi olmayan i\u015fyerinin harca tabi i\u015fyerine d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi) halinde de bu de\u011fi\u015fiklik tadilat say\u0131larak ek harca tabi tutulur.<\/p>\n

\u0130n\u015faata ruhsats\u0131z ba\u015flanmas\u0131 halinde de har\u00e7 alaca\u011f\u0131 do\u011fmu\u015f say\u0131l\u0131r.<\/p>\n

Bu h\u00fck\u00fcmlerin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce in\u015fa edilmi\u015f olan binalar\u0131n y\u00fcz\u00f6l\u00e7\u00fcmlerine ilave veya binada tadilat yap\u0131lmas\u0131 halinde har\u00e7, binan\u0131n toplam y\u00fcz\u00f6l\u00e7\u00fcm\u00fcne g\u00f6re tabi oldu\u011fu tarife esas al\u0131narak ve yaln\u0131z ilave edilen k\u0131sm\u0131n y\u00fcz\u00f6l\u00e7\u00fcm\u00fc \u00fczerinden hesaplan\u0131r.<\/p>\n

Bu h\u00fck\u00fcmlerin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra in\u015fa adilmi\u015f olan binalarda tadil veya ilaveler yap\u0131lmas\u0131 halinde har\u00e7, binan\u0131n \u00f6nceki y\u00fcz\u00f6l\u00e7\u00fcm\u00fc ile ilave k\u0131sm\u0131n y\u00fcz\u00f6l\u00e7\u00fcm\u00fc toplam\u0131 \u00fczerinden hesaplan\u0131r. Ancak, daha \u00f6nce ayn\u0131 konut ve i\u015fyeri birimleri i\u00e7in \u00f6denmi\u015f bulunan bina in\u015faat harc\u0131 yeniden hesaplanan har\u00e7tan mahsup edilir.<\/p>\n

Bina \u0130n\u015faat Harc\u0131ndan Muaf Tutulan \u0130n\u015faatlar<\/strong><\/p>\n

    \n
  1. \u0130n\u015faat giderleri genel ve katma b\u00fct\u00e7eler ile il \u00f6zel idareleri ve belediye b\u00fct\u00e7elerinden kar\u015f\u0131lanan her t\u00fcrl\u00fc in\u015fa edilen binalar,<\/li>\n
  2. Hastane, prevantoryum, sanatoryum, dispanser ve benzeri sa\u011fl\u0131k kurulu\u015flar\u0131,<\/li>\n
  3. Her t\u00fcrl\u00fc fabrika, de\u011firmen, s\u0131nai nitelikteki imalathaneler ve tersaneler, organize sanayi b\u00f6lgelerinde yap\u0131lan her t\u00fcrl\u00fc bina in\u015faat\u0131 ile sera\u00a0 ve benzeri \u00f6rt\u00fc alt\u0131 tar\u0131m yap\u0131lan tesisler, ah\u0131r, samanl\u0131k, k\u00fcmes, su \u00fcr\u00fcnleri ve hayvan bar\u0131na\u011f\u0131 ile yemlik gibi yap\u0131 ve tesis in\u015faat\u0131,<\/li>\n
  4. Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen binalar, K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 ile Devlet Planlama Te\u015fkilat\u0131nca te\u015fviki karara ba\u011flanm\u0131\u015f otel, motel ve benzeri turistik tesisler<\/li>\n<\/ol>\n

    – Yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda muafiyetten faydalanmak i\u00e7in;<\/p>\n

    – Bina in\u015faatlar\u0131na ili\u015fkin in\u015faat veya tadilat ruhsat\u0131n\u0131n Yat\u0131r\u0131m Te\u015fvik Belgesinin tamamlama vizesinin yap\u0131laca\u011f\u0131 tarihten \u00f6nce al\u0131nmas\u0131,<\/p>\n

    – Bu kapsamdaki bina in\u015faatlar\u0131na (ilave ve tadiller\u00a0dahil) ili\u015fkin olarak in\u015faat veya tadilat ruhsat\u0131 al\u0131nmas\u0131nda Yat\u0131r\u0131m Te\u015fvik Belgesi\u2019nin bir \u00f6rne\u011finin ilgili belediyeye verilmesi gerekmektedir.<\/p>\n

      \n
    1. Kooperatifler eliyle, ana s\u00f6zle\u015fmelerine uygun olarak yap\u0131lan sanayi ve k\u00fc\u00e7\u00fck sanat siteleri ile esnaf \u00e7ar\u015f\u0131lar\u0131,<\/li>\n
    2. Dini hizmetlerin ifas\u0131na mahsus ve umuma a\u00e7\u0131k bulunan ibadethaneler, bunlar\u0131n m\u00fc\u015ftemilat\u0131,<\/li>\n
    3. Kar\u015f\u0131l\u0131k g\u00f6zetmeksizin devlete devrolunmak \u015fart\u0131yla in\u015fa edilen okullar ve \u00f6\u011frenci yurtlar\u0131,<\/li>\n
    4. Deprem, su basmas\u0131, yang\u0131n gibi tabii afetler sebebiyle binalar\u0131 yanan, y\u0131k\u0131lan ve kullan\u0131lmaz hale gelen ki\u015filer taraf\u0131ndan, afetin vuku buldu\u011fu tarihten itibaren en ge\u00e7 5 y\u0131l i\u00e7inde, afetin vuku buldu\u011fu veya kamu kurulu\u015flar\u0131nca g\u00f6sterilen yerlerde in\u015fa edilen binalar,<\/li>\n
    5. Yang\u0131n, su basmas\u0131, kaya d\u00fc\u015fmesi, \u00e7\u0131\u011f ve benzeri afetlerden zarar g\u00f6rmesi muhtemel yerlerdeki binalar\u0131n sahipleri taraf\u0131ndan, afete maruz kal\u0131naca\u011f\u0131n\u0131n yetkili kurulu\u015flarca tebli\u011f tarihinden itibaren en ge\u00e7 5 y\u0131l i\u00e7inde, kamu kurulu\u015flar\u0131nca g\u00f6sterilen yerlerde in\u015fa edilen binalar,<\/li>\n
    6. Bina in\u015faat harc\u0131 \u00f6demek veya istisnadan yararlanmak suretiyle in\u015faat ruhsat\u0131 al\u0131nm\u0131\u015f olup da \u0130mar Kanunu\u2019nun 10. Maddesi gere\u011fince, ruhsatlar\u0131 yenilenen binalar.<\/li>\n<\/ol>\n

      Yukar\u0131da (8.) ve (9.) maddelerde belirtilen hallerde, kamu kurulu\u015flar\u0131nca ilgili kanunlar\u0131na g\u00f6re hak sahiplerine teslim edilmek \u00fczere in\u015fa olunan binalar da bu istisnadan faydaland\u0131r\u0131l\u0131r. Bu madde h\u00fck\u00fcmlerinde yer alan istisnadan faydalanacak m\u00fckellefler, \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131\u2019ndan veya bu Bakanl\u0131\u011f\u0131n yetkili k\u0131ld\u0131\u011f\u0131 kurulu\u015flardan afete maruz kald\u0131klar\u0131na dair alacaklar\u0131 bir belgeyi belediyeye ibraz etmeye mecburdurlar.<\/p>\n

      Bina \u0130n\u015faat Harc\u0131n\u0131n M\u00fckellefleri<\/strong><\/p>\n

      Bina in\u015faat harc\u0131n\u0131 in\u015faat, ilave veya tadilat i\u00e7in ruhsat alan ki\u015filer \u00f6derler.<\/p>\n

      Ruhsats\u0131z in\u015faat yapanlarda, in\u015faat ruhsat\u0131 almas\u0131 mecbur olan ki\u015filer \u00f6derler.<\/p>\n

      Binan\u0131n kullan\u0131m amac\u0131n\u0131n de\u011fi\u015fmesi halinde, verginin m\u00fckellefi binan\u0131n sahipleridir.<\/p>\n

      III-<\/strong>B\u0130NA \u0130N\u015eAAT HARCININ MATRAHI NASIL BEL\u0130RLEN\u0130R?<\/strong><\/p>\n

      Bina \u0130n\u015faat Harc\u0131n\u0131n matrah\u0131, her bir konut veya i\u015fyeri biriminin ayr\u0131 ayr\u0131 in\u015faat sahas\u0131n\u0131n y\u00fcz\u00f6l\u00e7\u00fcmleri ile hesaplan\u0131r.<\/p>\n

      Konut in\u015fatlar\u0131nda in\u015faat alan\u0131n\u0131n tespitinde, s\u0131\u011f\u0131nak, merdiven sahanl\u0131\u011f\u0131, m\u00fc\u015fterek garaj, depo, kalorifer ve kap\u0131c\u0131 dairesi gibi ortak yerlerden gelen paylar ile k\u00f6m\u00fcrl\u00fckler hari\u00e7 tutulur, \u00f6zel garaj ve \u00f6zel depo gibi m\u00fc\u015ftemilat dahil edilir.<\/p>\n

      \u0130\u015fyeri in\u015faatlar\u0131nda, in\u015faat alan\u0131na m\u00fc\u015ftemilat ve ortak yerlerden gelen hisselerin t\u00fcm\u00fc dahildir.<\/p>\n

      Matrah\u0131n hesaplanmas\u0131nda metrekare kesirleri dikkate al\u0131nmaz<\/p>\n

      Bina in\u015faat harc\u0131 2464 Say\u0131l\u0131 Belediye Gelirleri Kanunu<\/span><\/strong><\/span>\u2019nun ek 6. Maddesinde belirtilen tarifeye g\u00f6re hesaplan\u0131r. \u0130lgili bina in\u015faat harc\u0131 tarifesi a\u015fa\u011f\u0131daki gibidir.<\/p>\n\n\n\n\n\n\n\n\n\n
      1. Konut \u0130n\u015faat\u0131<\/strong><\/th>\nm\u00b2 ba\u015f\u0131na (TL)<\/strong><\/th>\n<\/tr>\n
      \n

      \u0130n\u015faat Alan\u0131<\/strong><\/p>\n<\/td>\n

      		\n

      En az<\/strong><\/p>\n<\/td>\n

      		\n

      En \u00e7ok<\/strong><\/p>\n<\/td>\n<\/tr>\n

      a) 100 m\u00b2 ye kadar<\/td>\n0,50<\/td>\n1,5<\/td>\n<\/tr>\n
      b) 101-120 m\u00b2<\/td>\n1<\/td>\n3<\/td>\n<\/tr>\n
      c) 121-150 m\u00b2<\/td>\n1,5<\/td>\n4,5<\/td>\n<\/tr>\n
      d) 151-200 m\u00b2<\/td>\n2<\/td>\n6<\/td>\n<\/tr>\n
      e) 200 m2\u2019den yukar\u0131<\/td>\n2,50<\/td>\n7,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n\n\n\n\n\n\n\n\n
      2. \u0130\u015fyeri \u0130n\u015faat\u0131<\/strong><\/th>\n\u00a0\u00a0 m\u00b2 ba\u015f\u0131na (TL)<\/strong><\/th>\n<\/tr>\n
      \n

      \u0130n\u015faat alan\u0131<\/strong><\/p>\n<\/td>\n

      		\n

      En az<\/strong><\/p>\n<\/td>\n

      		\n

      En \u00e7ok<\/strong><\/p>\n<\/td>\n<\/tr>\n

      a) 25 m\u00b2 ye kadar<\/td>\n2<\/td>\n6<\/td>\n<\/tr>\n
      b) 26-50 m\u00b2<\/td>\n3<\/td>\n9<\/td>\n<\/tr>\n
      c) 51-100 m\u00b2<\/td>\n4<\/td>\n12<\/td>\n<\/tr>\n
      d) 100 m2\u2019den yukar\u0131<\/td>\n5<\/td>\n15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Ayr\u0131ca, Belediye Gelirleri Kanunu\u2019nun 96. Maddesi ile kanunda en az ve en \u00e7ok miktarlar\u0131 g\u00f6sterilen vergi ve har\u00e7lar\u0131n tutarlar\u0131n\u0131 belediye gruplar\u0131 itibariyle tayin ve tespit etme yetkisi Cumhurba\u015fkan\u0131\u2019na verilmi\u015f olup,\u00a0 Cumhurba\u015fkan\u0131\u2019nca, 13.04.2005 tarihli ve 2005\/8730 say\u0131l\u0131 Kararname<\/span><\/strong><\/span> ile bu belirlemeyi\u00a0belediye gruplar\u0131<\/strong>\u00a0itibariyle yapm\u0131\u015ft\u0131r. ( 2\/7\/2018 tarihli ve 700 say\u0131l\u0131 KHK ile bu f\u0131krada yer alan \u201cBakanlar Kurulu\u201d ibaresi \u201cCumhurba\u015fkan\u0131\u201d \u015feklinde ve \u201cBakanlar Kurulunca\u201d ibaresi \u201cCumhurba\u015fkan\u0131\u2019nca\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir)<\/p>\n

      Bu kapsamda bina in\u015faat har\u00e7lar\u0131,\u00a0konut ve i\u015fyerleri<\/strong>\u00a0i\u00e7in ayr\u0131 ayr\u0131 belirlenmi\u015ftir.\u00a0 Tutarlar, in\u015fa edilecek binan\u0131n metrekaresine g\u00f6re de\u011fi\u015fen tarife tutarlar\u0131 \u00fczerinden, be\u015f farkl\u0131 belediye grubu itibariyle al\u0131nmakta olup, s\u00f6z konusu Cumhurba\u015fkan\u0131\u2019nca belirlenen har\u00e7 tarifesi a\u015fa\u011f\u0131daki tablodaki gibidir.<\/p>\n<\/p>\n

      Yukar\u0131daki tabloda belirtilen belediye gruplar\u0131, Belediye Gelirler Kanunu\u2019nun 95. maddesinden al\u0131nan yetki uyar\u0131nca, \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131 taraf\u0131ndan, belediyelerin n\u00fcfuslar\u0131 ile ekonomik ve sosyal geli\u015fme durumlar\u0131na g\u00f6re al\u0131narak 16.09.2011 tarihli ve 28056 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan, 2011\/1 seri numaral\u0131 Belediye Gelirleri Kanunu Genel Tebli\u011fi<\/span><\/strong><\/span> ile belirlenmi\u015f gruplar olup, s\u00f6z konusu gruplar ilgili Tebli\u011f ile n\u00fcfuslar\u0131 ile sosyal ve ekonomik geli\u015fme durumlar\u0131na g\u00f6re, belediyeler a\u015fa\u011f\u0131daki gruplara ayr\u0131lm\u0131\u015ft\u0131r.<\/p>\n

      \u2014 N\u00fcfusu 100.001 ve yukar\u0131 olan belediyeler 1. grup,<\/p>\n

      \u2014 N\u00fcfusu 50.001 – 100.000 aras\u0131nda olan belediyeler ile n\u00fcfusu 50.001 den a\u015fa\u011f\u0131da olsa il merkezi belediyeleri 2. grup,<\/p>\n

      \u2014 N\u00fcfusu 20.001 – 50.000 aras\u0131nda olan belediyeler 3. grup,<\/p>\n

      \u2014 N\u00fcfusu 5.001 – 20.000 aras\u0131nda olan belediyeler 4. grup,<\/p>\n

      \u2014 N\u00fcfusu 5.000 den a\u015fa\u011f\u0131 olan belediyeler 5. grup.<\/p>\n

      Bina \u0130n\u015faat Harc\u0131n\u0131n \u00d6denme Yeri ve Zaman\u0131<\/strong><\/p>\n

      Bina \u0130n\u015faat Harc\u0131, in\u015faat ruhsat\u0131n\u0131n al\u0131nmas\u0131ndan \u00f6nce makbuz kar\u015f\u0131l\u0131\u011f\u0131nda ilgili belediyeye \u00f6denir.<\/p>\n

      \u0130n\u015faat\u0131n k\u0131smen yap\u0131lmas\u0131 veya hi\u00e7 yap\u0131lmamas\u0131 halinde in\u015faat ruhsat\u0131 k\u0131smen veya tamamen iptal edilirse, daha \u00f6nce \u00f6denmi\u015f olan har\u00e7ta gerekli d\u00fczeltmeler yap\u0131larak varsa iadeler yap\u0131l\u0131r.<\/p>\n

      IV<\/strong>–<\/strong>SONU\u00c7 VE DE\u011eERLEND\u0130RME<\/strong><\/p>\n

      Bina in\u015faat har\u00e7lar\u0131 Belediye Gelirleri Kanunu\u2019na g\u00f6re belirlenerek tahsil edilmektedir. Bu har\u00e7lar ilgili belediyeler i\u00e7in \u00e7ok \u00f6nemli bir gelirdir. Bu har\u00e7lar sade, basit ve anla\u015f\u0131labilir yap\u0131larak mevzuat karma\u015f\u0131kl\u0131\u011f\u0131na son verilerek, kanunla belirlenen bu vergi gelirlerinin g\u00f6zden ge\u00e7irilerek bir araya toplan\u0131lmas\u0131 gerekmektedir.<\/p>\n

      KAYNAKLAR<\/strong><\/p>\n

      – Belediye Gelirleri Kanunu<\/p>\n

      – 16.09.2011 tarihli ve 28056 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan, 2011\/1 seri numaral\u0131 Belediye Gelirleri Kanunu Genel Tebli\u011fi<\/p>\n

      \n
      \n
      \t\t \t\t<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

      Bina Yap\u0131 Harc\u0131 Vergi \u0130stisnalar \u0130brahim D\u00d6NER SM. Mali M\u00fc\u015favir ibrahimdoner66@gmail.com \/\/ < ![CDATA[ \/\/ < ![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); \/\/ ]]> I-G\u0130R\u0130\u015e Arsa veya arazi \u00fczerlerine yap\u0131lacak in\u015faatlar \u00e7ok say\u0131da b\u00fcrokratik i\u015flem gerektiren bir s\u00fcre\u00e7tir. \u0130n\u015faat ruhsat\u0131 al\u0131nmadan \u00f6nce \u00e7e\u015fitli harcamalar yap\u0131lmaktad\u0131r. Bunlardan en \u00f6nemlisi belediye bina in\u015faat yap\u0131 harc\u0131d\u0131r. Bina in\u015faatlar\u0131…\n<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"yoast_head":"\nBina Yap\u0131 Har\u00e7lar\u0131nda Verginin M\u00fckellefleri ve \u0130stisnalar – \u0130brahim D\u00d6NER, SMMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/07\/yayinlarimiz\/makale\/bina-yapi-harclarinda-verginin-mukellefleri-ve-istisnalar-ibrahim-doner-smmm\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bina Yap\u0131 Har\u00e7lar\u0131nda Verginin M\u00fckellefleri ve \u0130stisnalar – \u0130brahim D\u00d6NER, SMMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"Bina Yap\u0131 Harc\u0131 Vergi \u0130stisnalar \u0130brahim D\u00d6NER SM. 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