{"id":14067,"date":"2023-07-11T11:20:58","date_gmt":"2023-07-11T08:20:58","guid":{"rendered":"https:\/\/citil.av.tr\/?p=14067"},"modified":"2023-07-11T11:31:40","modified_gmt":"2023-07-11T08:31:40","slug":"ogrenciler-icin-otv-muafiyeti-nedir","status":"publish","type":"post","link":"https:\/\/citil.av.tr\/en\/ogrenciler-icin-otv-muafiyeti-nedir\/","title":{"rendered":"\u00d6\u011frenciler i\u00e7in \u00d6TV Muafiyeti Nedir?"},"content":{"rendered":"

\u00d6\u011frencilere \u00d6TV Muafiyeti M\u00fcjdesi<\/strong><\/h3>\n

\u00dclkemizde may\u0131s ay\u0131nda yap\u0131lan genel se\u00e7imlerde say\u0131n Cumhurba\u015fkan\u0131m\u0131z Recep Tayyip Erdo\u011fan\u2019\u0131n se\u00e7im vaadi olarak \u00f6n lisans ve lisans \u00f6\u011frencilerine, bir kereli\u011fine mahsus olmak kayd\u0131yla, cep telefonu ve bilgisayar al\u0131mlar\u0131nda vergi muafiyeti getirilece\u011fi a\u00e7\u0131klam\u0131\u015ft\u0131. Bu yaz\u0131m\u0131zda ise uygulanabilme ihtimali olan vergi muafiyeti a\u00e7\u0131s\u0131ndan \u00d6zel T\u00fcketim Vergisi\u2019ni sizler i\u00e7in de\u011ferlendirece\u011fiz.<\/p>\n

\u00d6zel T\u00fcketim Vergisi Nedir ?<\/strong>
\n\u00d6zel T\u00fcketim Vergisi halk aras\u0131nda yayg\u0131n olarak bilinen k\u0131saltmas\u0131 ile \u00d6TV, g\u00fcn\u00fcm\u00fczdeki uygulanma \u015fekline de binaen 4760 say\u0131l\u0131 \u2018\u00d6zel T\u00fcketim Vergisi Kanunu\u2019 adl\u0131 kanunda belirtilen belirli mal ya da \u00fcr\u00fcnler \u00fczerinden al\u0131nan t\u00fcketim vergisidir. \u00d6zel T\u00fcketim Vergisi, tek a\u015famal\u0131 bir vergi olmakla birlikte belirli mal ya da \u00fcr\u00fcn\u00fc ilk sat\u0131n alan ki\u015fi \u00fczerinden al\u0131n\u0131r. Bunun bir sonucu olarak da mal\u0131n ya da \u00fcr\u00fcn\u00fcn el de\u011fi\u015ftirmesi durumunda bir daha \u00d6TV al\u0131nmas\u0131 s\u00f6z konusu de\u011fildir.<\/p>\n

\u00d6tv Muafiyeti Nas\u0131l Uygulan\u0131r ?<\/strong><\/p>\n

\u00d6zel T\u00fcketim Vergisi\u2019nin muafiyeti i\u00e7in ise 4760 say\u0131l\u0131 Kanuna bakmam\u0131z gerekiyor. Bu kanunda ise \u00d6TV muafiyetinin ger\u00e7ekle\u015fmesi i\u00e7in -istisnalar d\u0131\u015f\u0131nda- 2 \u015fart gerekmektedir:
\n\u2022 <\/strong>Kanuna h\u00fck\u00fcm eklenmesi,
\n\u2022<\/strong> Kanunda de\u011fi\u015fiklik yap\u0131lmas\u0131.
\nBu \u015fartlar\u0131n ger\u00e7ekle\u015fmesi Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan sa\u011flan\u0131r. Bunlara ek olarak ise daha \u00f6nce \u2018ara\u00e7larda \u00d6TV muafiyeti\u2019 i\u00e7in \u00e7\u0131kar\u0131lan y\u00f6netmelik ile Cumhurba\u015fkan\u0131na yetki verilmi\u015fti. Bir se\u00e7im beyannamesinde sunulan \u2018vergi muafiyeti\u2019 vaadinin yine ayn\u0131 \u015fekilde Cumhurba\u015fkan\u0131na verilen bir yetki ile de ger\u00e7ekle\u015fmesi m\u00fcmk\u00fcn k\u0131l\u0131nabilir.<\/p>\n

\u00dclkemizde ilk olarak pandemi daha sonra ya\u015fad\u0131\u011f\u0131m\u0131z deprem felaketi ile uzaktan e\u011fitimin gen\u00e7lerin hayat\u0131ndaki yeri yads\u0131namaz. Bunun do\u011fal bir sonucu olarak ise bilgisayar ve buna eri\u015fim g\u00fcc\u00fc olmayan gen\u00e7ler i\u00e7in ise telefon hem sosyal hem de bilimsel e\u011fitimlerini geli\u015ftirebilmeleri i\u00e7in e\u011fitim hayat\u0131n\u0131n yeni zaruri ihtiyac\u0131 haline gelmi\u015ftir. Bu y\u00fczden milyonlarca genci ilgilendiren bu muafiyetin y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi zaman ve s\u00fcrecin nas\u0131l i\u015fleyece\u011fi gen\u00e7ler taraf\u0131ndan umutla beklenmektedir.
\n<\/strong><\/p>\n

\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131 Blog sayfas\u0131nda yer alan hukuk ve di\u011fer konulardaki yaz\u0131lar ilk sizin e-postan\u0131za gelsin isterseniz \u00c7itil Haber B\u00fclteni\u2019ne abone olun!<\/strong><\/p>\n

Melissa \u00d6ZDEM\u0130R<\/strong>\u00a0<\/strong><\/p>\n

https:\/\/www.mevzuat.gov.tr\/<\/a><\/p>\n

https:\/\/www.resmigazete.gov.tr\/<\/a><\/p>","protected":false},"excerpt":{"rendered":"

\u00d6\u011frencilere \u00d6TV Muafiyeti M\u00fcjdesi \u00dclkemizde may\u0131s ay\u0131nda yap\u0131lan genel se\u00e7imlerde say\u0131n Cumhurba\u015fkan\u0131m\u0131z Recep Tayyip Erdo\u011fan\u2019\u0131n se\u00e7im vaadi olarak \u00f6n lisans ve lisans \u00f6\u011frencilerine, bir kereli\u011fine mahsus olmak kayd\u0131yla, cep telefonu ve bilgisayar al\u0131mlar\u0131nda vergi muafiyeti getirilece\u011fi a\u00e7\u0131klam\u0131\u015ft\u0131. Bu yaz\u0131m\u0131zda ise uygulanabilme ihtimali olan vergi muafiyeti a\u00e7\u0131s\u0131ndan \u00d6zel T\u00fcketim Vergisi\u2019ni sizler i\u00e7in de\u011ferlendirece\u011fiz. \u00d6zel T\u00fcketim Vergisi…<\/p>","protected":false},"author":1,"featured_media":14068,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[95],"tags":[784,164,785,787,786,783],"yoast_head":"\n\u00d6\u011frenciler i\u00e7in \u00d6TV Muafiyeti Nedir? - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131<\/title>\n<meta name=\"description\" content=\"\u00d6n lisans ve lisans \u00f6\u011frencilerine, bir kereli\u011fine mahsus olmak kayd\u0131yla, cep telefonu ve bilgisayar al\u0131mlar\u0131nda vergi muafiyeti getirilece\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/citil.av.tr\/en\/ogrenciler-icin-otv-muafiyeti-nedir\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00d6\u011frenciler i\u00e7in \u00d6TV Muafiyeti Nedir? 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