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Emlak Vergisi taşınmaz mal varlığı için devlete ödenen vergi türüdür. 1986 yılından bu yana belediyeler tarafından tahsil edilen emlak vergi sini taşınmaz sahipleri yıllık olarak ödemekle sorumludur. Emlak vergisi; bina vergisi ve arazi vergisi olarak ikiye ayrılmaktadır. Emlak vergisinin ödemesinde zorluk yaşanmaması adına vatandaşlara iki taksit imkanı sunulmuştur. Mart ayından başlatılan ilk taksit ödemeleri Haziran ayının başlamasıyla sona erecek. Emlak vergisinin ilk ödemesi Mart, Nisan ve Mayıs aylarını kapsayacak şekilde 3 ay süreyle ödenebilecek. Ancak vatandaşların belirlenen sürede emlak vergilerini ödememesi durumunda ise aylık 1.6 oranında faiz devreye sokulacak.
EMLAK VERGİSİ İADESİ NASIL OLUR?
Ülkemizde çoğu vatandaş emlak vergisinden muaf olduğu halde taşınmazlarına dair ödemelerini yapıyorlar. Bu kişilerin mağduriyetlerini gidermek için ise belirlenen süre içerisinde başvurularını iletmesi halinde vergi iadesi gerçekleştiriliyor.
Vergi Usul Kanunu kapsamında belirlenen emlak vergi si iadesi 5 yıllık süreyi kapsayacak şekilde yapılıyor. İlgili kanuna göre; emlak vergisi muafiyeti olmasına rağmen ödeme yapan kişilerin geriye dönük olarak 5 yıllık ödenen vergilerinin iade başvurusunu belediyeler üzerinden gerçekleştirmeleri gerekiyor.
Vergilerin ödendiği belediyeden gerçekleştirilen başvuru işlemi sırasında kişilerin yanında emlak vergisi iade dilekçesinin bulunması gerekiyor.
KİMLER EMLAK VERGİSİNDEN MUAFTIR?
Her taşınmazın konumu, büyüklüğü ve ikamet adresine göre emlak vergisi miktarı belirlenir. Buna göre adına kayıtlı ev, arsa, iş yeri, dükkan, tarla ve arazi gibi taşınmazı olan tüm vatandaşların genel olarak emlak vergi si ödemesi zorunludur. Ancak bazı durumlarda kişiler emlak vergisi ödemesinden muaf tutulur. Kişinin adına kayıtlı olan taşınmazın brüt alanının 200 metrekareden küçük olması ve kişinin adına başka herhangi bir taşınmazın kayıtlı olmaması durumunda emlak vergisi ödenmez.
Sosyal Güvenlik Kurumu'ndan aldıkları maaş dışında başka bir geliri olmayan emekliler, engelliler, şehit ve gazi yakınları emlak vergisinden muaf tutulur. İşi olmayan kişiler ile ev hanımları emlak vergisinden muaftır.
EMLAK VERGİSİ İADE DİLEKÇESİ NASIL OLMALIDIR?
Emlak vergisine ilişkin iade dilekçesinde mutlaka talebin iletileceği belediyeye hitap edilerek başlangıç yapılmalıdır. (....... Belediyesi Emlak Dairesi Başkanlığına) Taşınmazın adresi verildikten sonra bu taşınmaz için iadesi istenecek emlak vergi si yıl bazından eklenmelidir. Dilekçede "talep ediyorum, gereğinin yapılmasını arz ederim, saygılarımla" gibi ifadelere yer verilmelidir. Dilekçenin sonuna ise; isim-soyisim, tarih ve ıslak imza gibi kişisel bilgiler yer almalıdır.
EMLAK VERGİSİ NASIL SORGULANIR?
Kişilerin adına kayıtlı olan taşınmazlarına ilişkin emlak vergisinin sorgulanmasında alternatif yöntemler sunulmuştur.
Vatandaşlar taşınmazın kayıtlı olduğu belediyelere giderek kendilerine ait olan mülklerin emlak vergi sine ilişkin bilgilerini öğrenebilirler. Online sorgulama yapmak isteyenler için; ilçe belediyelerinin e-belediye sistemi devreye girer. Hizmete entegre olan belediyeler için geçerli olmak üzere e-Devlet kapısı üzerinden de sorgulamalar tamamlanabilir. e-Devlet kapısını kullanarak vatandaşların sorgulama yapabilmesi için ilgili belediyenin ödeme sayfasına girmeleri yeterli olur.
EMLAK VERGİSİ NEDİR?
Emlak Vergisi taşınmaz mal varlığı için devlete ödenen vergi türüdür. 1986 yılından bu yana belediyeler tarafından tahsil edilen emlak vergi sini taşınmaz sahipleri yıllık olarak ödemekle sorumludur. Emlak vergisi; bina vergisi ve arazi vergisi olarak ikiye ayrılmaktadır.
EMLAK VERGİSİ NEREYE ÖDENİR?
Emlak vergisini ödemek istediğiniz taşınmazın bulunduğu belediyeye başvurarak gerçekleştirebilirsiniz. Emlak vergi sini ödemek işlemini belediyeye gitmeden de yapmanız mümkün. Ödeme işlemini PTT ile havale ile ya da emlak vergisi mükellef numarasını kullanarak yapabilirsiniz. Ayrıca E-Belediye sistemiyle de ödemelerinizi gerçekleştirebilirsiniz.