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<TD>VERASET VE İNTİKAL VERGİSİ NİSPETLERİ
(V.İ.V.K. MAD:16)



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<TD =Normal colSpan=4 height=30>2005 TAKVİM YILI İÇİN</TD></TR>
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<TD =Normal width=338 height=0%>
MATRAH </TD>
<TD =Normal width=166 height=0%>
VERASET YOLUYLA İNTİKALLERDE
% </TD>
<TD =Normal width=162 height=0%>
İVAZSIZ İNTİKALLERDE
% </TD>
<TD =Normal width=274 height=0%>
DAYANAĞI </TD></TR>
<TR>
<TD =Normal width=338 height=0%>İlk 120.000.- YTL için</TD>
<TD =Normal align=middle width=166 height=0%>1</TD>
<TD =Normal align=middle width=162 height=0%>10</TD>
<TD =Normal width=274 height=0% rowSpan=5>
36 SERİ NO'LU VERASET VE İNTİKAL VERGİSİ KANUNU GENEL TEBLİĞİ </TD></TR>
<TR>
<TD =Normal width=338 height=0%>Sonra gelen 260.000.- YTL için </TD>
<TD =Normal align=middle width=166 height=0%>3</TD>
<TD =Normal align=middle width=162 height=0%>15</TD></TR>
<TR>
<TD =Normal width=338 height=0%>Sonra gelen 550.000.- YTL için</TD>
<TD =Normal align=middle width=166 height=0%>5</TD>
<TD =Normal align=middle width=162 height=0%>20</TD></TR>
<TR>
<TD =Normal width=338 height=0%>Sonra gelen 1.100.000.- YTL için</TD>
<TD =Normal align=middle width=166 height=0%>7</TD>
<TD =Normal align=middle width=162 height=0%>25</TD></TR>
<TR>
<TD =Normal width=338 height=0%>Matrahın 2.030.000.- lirayı aşan bölümü için </TD>
<TD =Normal align=middle width=166 height=0%>10</TD>
<TD =Normal align=middle width=162 height=0%>30</TD></TR></T></TABLE>
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<TR bgColor=#cc0033>
<TD =Normal colSpan=4 height=30>2004 TAKVİM YILI İÇİN</TD></TR>
<TR bgColor=#cccccc>
<TD =Normal width=338 height=0%>
MATRAH </TD>
<TD =Normal width=166 height=0%>
VERASET YOLUYLA İNTİKALLERDE
% </TD>
<TD =Normal width=162 height=0%>
İVAZSIZ İNTİKALLERDE
% </TD>
<TD =Normal width=274 height=0%>
DAYANAĞI </TD></TR>
<TR>
<TD =Normal width=338 height=0%>İlk 110.000.000.000.- lira için</TD>
<TD =Normal align=middle width=166 height=0%>1</TD>
<TD =Normal align=middle width=162 height=0%>10</TD>
<TD =Normal width=274 height=0% rowSpan=5>
35 SERİ NO'LU VERASET VE İNTİKAL VERGİSİ KANUNU GENEL TEBLİĞİ </TD></TR>
<TR>
<TD =Normal width=338 height=0%>Sonra gelen 240.000.000.000.-lira için </TD>
<TD =Normal align=middle width=166 height=0%>3</TD>
<TD =Normal align=middle width=162 height=0%>15</TD></TR>
<TR>
<TD =Normal width=338 height=0%>Sonra gelen 500.000.000.000.-lira için</TD>
<TD =Normal align=middle width=166 height=0%>5</TD>
<TD =Normal align=middle width=162 height=0%>20</TD></TR>
<TR>
<TD =Normal width=338 height=0%>Sonra gelen 1.000.000.000.000.-lira için</TD>
<TD =Normal align=middle width=166 height=0%>7</TD>
<TD =Normal align=middle width=162 height=0%>25</TD></TR>
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<TD =Normal width=338 height=0%>Matrahın 1.850.000.000.000.-lirayı aşan bölümü için </TD>
<TD =Normal align=middle width=166 height=0%>10</TD>
<TD =Normal align=middle width=162 height=0%>30</TD></TR>
<TR bgColor=#cc0033>
<TD =Normal colSpan=4 height=30>2003 TAKVİM YILI İÇİN</TD></TR>
<TR bgColor=#cccccc>
<TD =Normal width=338 height=38>
MATRAH </TD>
<TD =Normal width=166 height=38>
VERASET YOLUYLA İNTİKALLERDE
% </TD>
<TD =Normal width=162 height=38>
İVAZSIZ İNTİKALLERDE
% </TD>
<TD =Normal width=274 height=38>
DAYANAĞI </TD></TR>
<TR>
<TD =Normal width=338 height=25>
90.000.000.000. </TD>
<TD =Normal width=166 height=25>
1 </TD>
<TD =Normal width=162 height=25>
10 </TD>
<TD =Normal width=274 height=25>
YENİDEN DEĞERLEME ORANI VE 33 SERİ NOLU TEBLİĞ </TD></TR>
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<TD =Normal width=338 height=25>
190.000.000.000. </TD>
<TD =Normal width=166 height=25>
3 </TD>
<TD =Normal width=162 height=25>
15 </TD>
<TD =Normal width=274 height=25>
YENİDEN DEĞERLEME ORANI VE 33 SERİ NOLU TEBLİĞ </TD></TR>
<TR>
<TD =Normal width=338 height=25>
400.000.000.000. </TD>
<TD =Normal width=166 height=25>
5 </TD>
<TD =Normal width=162 height=25>
20 </TD>
<TD =Normal width=274 height=25>
YENİDEN DEĞERLEME ORANI VE 33 SERİ NOLU TEBLİĞ </TD></TR>
<TR>
<TD =Normal width=338 height=25>
800.000.000.000. </TD>
<TD =Normal width=166 height=25>
7 </TD>
<TD =Normal width=162 height=25>
25 </TD>
<TD =Normal width=274 height=25>
YENİDEN DEĞERLEME ORANI VE 33 SERİ NOLU TEBLİĞ </TD></TR>
<TR>
<TD =Normal width=338 height=25>
1.480.000.000.000. </TD>
<TD =Normal width=166 height=25>
10 </TD>
<TD =Normal width=162 height=25>
30 </TD>
<TD =Normal width=274 height=25>
YENİDEN DEĞERLEME ORANI VE 33 SERİ NOLU TEBLİĞ </TD></TR></T></TABLE>
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<T>
<TR bgColor=#cc0033>
<TD =Normal colSpan=4 height=30>2002 TAKVİM YILI İÇİN</TD></TR>
<TR bgColor=#cccccc>
<TD =Normal width=338>
MATRAH </TD>
<TD =Normal width=166>
VERASET YOLUYLA İNTİKALLERDE
% </TD>
<TD =Normal width=162>
İVAZSIZ İNTİKALLERDE
% </TD>
<TD =Normal width=274>
DAYANAĞI </TD></TR>
<TR>
<TD =Normal width=338>
59.000.000.000. </TD>
<TD =Normal width=166>
1 </TD>
<TD =Normal width=162>
10 </TD>
<TD =Normal align=middle width=274>
YENİDEN DEĞERLEME ORANI VE 32 SERİ NOLU TEBLİĞ </TD></TR>
<TR>
<TD =Normal width=338>
125.000.000.000. </TD>
<TD =Normal width=166>
3 </TD>
<TD =Normal width=162>
15 </TD>
<TD =Normal align=middle width=274>
YENİDEN DEĞERLEME ORANI VE 32 SERİ NOLU TEBLİĞ </TD></TR>
<TR>
<TD =Normal width=338>
254.000.000.000. </TD>
<TD =Normal width=166>
5 </TD>
<TD =Normal width=162>
20 </TD>
<TD =Normal align=middle width=274>
YENİDEN DEĞERLEME ORANI VE 32 SERİ NOLU TEBLİĞ </TD></TR>
<TR>
<TD =Normal width=338>
513.000.000.000. </TD>
<TD =Normal width=166>
7 </TD>
<TD =Normal width=162>
25 </TD>
<TD =Normal align=middle width=274>
YENİDEN DEĞERLEME ORANI VE 32 SERİ NOLU TEBLİĞ </TD></TR>
<TR>
<TD =Normal width=338>
951.000.000.000. </TD>
<TD =Normal width=166>
10 </TD>
<TD =Normal width=162>
30 </TD>
<TD =Normal align=middle width=274>
YENİDEN DEĞERLEME ORANI VE 32 SERİ NOLU TEBLİĞ </TD></TR></T></TABLE>
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<TR bgColor=#cc0033>
<TD =Normal colSpan=4 height=30>2001 TAKVİM YILI İÇİN</TD></TR>
<TR bgColor=#cccccc>
<TD =Normal width=382>
MATRAH </TD>
<TD =Normal width=142>
VERASET YOLUYLA İNTİKALLERDE </TD>
<TD =Normal width=142>
İVAZSIZ İNTİKALLERDE </TD>
<TD =Normal width=274>
DAYANAĞI </TD></TR>
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<TD =Normal width=382>
İLK 39.000.000.000. LİRA İÇİN </TD>
<TD =Normal width=142>
% 1 </TD>
<TD =Normal width=142>
% 10 </TD>
<TD =Normal width=274>
YENİDEN DEĞERLEME ORANI </TD></TR>
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<TD =Normal width=382>
SONRA GELEN 82.000.000.000.LİRA İÇİN </TD>
<TD =Normal width=142>
% 3 </TD>
<TD =Normal width=142>
% 15 </TD>
<TD =Normal width=274>
YENİDEN DEĞERLEME ORANI </TD></TR>
<TR>
<TD =Normal width=382>
SONRA GELEN 166.000.000.000.LİRA İÇİN </TD>
<TD =Normal width=142>
% 5 </TD>
<TD =Normal width=142>
% 20 </TD>
<TD =Normal width=274>
YENİDEN DEĞERLEME ORANI </TD></TR>
<TR>
<TD =Normal width=382>
SONRA GELEN 355.000.000.000.LİRA İÇİN </TD>
<TD =Normal width=142>
% 7 </TD>
<TD =Normal width=142>
% 25 </TD>
<TD =Normal width=274>
YENİDEN DEĞERLEME ORANI </TD></TR>
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<TD =Normal width=382>
MATRAHIN 622.000.000.000.LİRAYI AŞAN KISMI İÇİN </TD>
<TD =Normal width=142>
% 10 </TD>
<TD =Normal width=142>
% 30 </TD>
<TD =Normal width=274>
YENİDEN DEĞERLEME ORANI </TD></TR></T></TABLE>
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<TR bgColor=#cc0033>
<TD =Normal colSpan=4 height=30>2000 TAKVİM YILI İÇİN</TD></TR>
<TR bgColor=#cccccc>
<TD =Normal width=382 height=30>
MATRAH </TD>
<TD =Normal width=142>
VERASET YOLUYLA İNTİKALLERDE </TD>
<TD =Normal width=142>
İVAZSIZ İNTİKALLERDE </TD>
<TD =Normal width=274>
DAYANAĞI </TD></TR>
<TR>
<TD =Normal width=382 height=30>
İLK 25.000.000.000. LİRA İÇİN </TD>
<TD =Normal width=142>
% 1 </TD>
<TD =Normal width=142>
% 10 </TD>
<TD =Normal width=274>
YENİDEN DEĞERLEME ORANI </TD></TR>
<TR>
<TD =Normal width=382 bgColor=#eeeeee height=30>
SONRA GELEN 53.000.000.000.LİRA İÇİN </TD>
<TD =Normal width=142 bgColor=#eeeeee>
% 3 </TD>
<TD =Normal width=142 bgColor=#eeeeee>
% 15 </TD>
<TD =Normal width=274 bgColor=#eeeeee>
YENİDEN DEĞERLEME ORANI </TD></TR>
<TR>
<TD =Normal width=382 height=30>
SONRA GELEN 107.000.000.000.LİRA İÇİN </TD>
<TD =Normal width=142>
% 5 </TD>
<TD =Normal width=142>
% 20 </TD>
<TD =Normal width=274>
YENİDEN DEĞERLEME ORANI </TD></TR>
<TR>
<TD =Normal width=382 bgColor=#eeeeee height=30>
SONRA GELEN 215.000.000.000.LİRA İÇİN </TD>
<TD =Normal width=142 bgColor=#eeeeee>
% 7 </TD>
<TD =Normal width=142 bgColor=#eeeeee>
% 25 </TD>
<TD =Normal width=274 bgColor=#eeeeee>
YENİDEN DEĞERLEME ORANI </TD></TR>
<TR>
<TD =Normal width=382 height=30>
MATRAHIN 400.000.000.000.LİRAYI AŞAN KISMI İÇİN </TD>
<TD =Normal width=142>
% 10 </TD>
<TD =Normal width=142>
% 30 </TD>
<TD =Normal width=274>
YENİDEN DEĞERLEME ORANI </TD></TR></T></TABLE>
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<TABLE =Ms&#111;normalTable cellSpacing=1 cellPadding=3 width="100%">
<T>
<TR bgColor=#cc0033>
<TD =Normal colSpan=4 height=30>1999 TAKVİM YILI İÇİN</TD></TR>
<TR bgColor=#cccccc>
<TD =Normal width=382>
MATRAH </TD>
<TD =Normal width=142>
VERASET YOLUYLA İNTİKALLERDE </TD>
<TD =Normal width=142>
İVAZSIZ İNTİKALLERDE </TD>
<TD =Normal width=274>
DAYANAĞI </TD></TR>
<TR>
<TD =Normal width=382>
İLK 17.000.000.000. LİRASI İÇİN </TD>
<TD =Normal width=142>
% 1 </TD>
<TD =Normal width=142>
% 10 </TD>
<TD =Normal width=274>
YENİDEN DEĞERLEME ORANI </TD></TR>
<TR>
<TD =Normal width=382 bgColor=#eeeeee>
SONRA GELEN 35.000.000.000. LİRA İÇİN </TD>
<TD =Normal width=142 bgColor=#eeeeee>
% 3 </TD>
<TD =Normal width=142 bgColor=#eeeeee>
% 15 </TD>
<TD =Normal width=274 bgColor=#eeeeee>
YENİDEN DEĞERLEME ORANI </TD></TR>
<TR>
<TD =Normal width=382>
SONRA GELEN 71.000.000.000. LİRA İÇİN </TD>
<TD =Normal width=142>
% 5 </TD>
<TD =Normal width=142>
% 20 </TD>
<TD =Normal width=274>
YENİDEN DEĞERLEME ORANI </TD></TR>
<TR>
<TD =Normal width=382 bgColor=#eeeeee>
SONRA GELEN 142.000.000.000.LİRA İÇİN </TD>
<TD =Normal width=142 bgColor=#eeeeee>
% 7 </TD>
<TD =Normal width=142 bgColor=#eeeeee>
% 25 </TD>
<TD =Normal width=274 bgColor=#eeeeee>
YENİDEN DEĞERLEME ORANI </TD></TR>
<TR>
<TD =Normal width=382>
MATRAHIN 266.000.000.000. LİRAYI AŞAN KISMI İÇİN </TD>
<TD =Normal width=142>
% 10 </TD>
<TD =Normal width=142>
% 30 </TD>
<TD =Normal width=274>
YENİDEN DEĞERLEME ORANI </TD></TR></T></TABLE>

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