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Dilekçeyle başvuranlara para iadesi yapılıyor. 5 sene koşulu bulunuyor. Ev, arsa, arazi, tarla, işyeri gibi gayrimenkul sahipleri Emlak Vergisi 'ni ödemekle yükümlü. Fakat muaf olan ve muaflığını bilmeyen büyük bir kesim de var. Muafiyeti bilmeden ödeme yapıldıysa 5 senelik geriye dönük iade alınabiliyor. Bunun amacıyla belediyeye başvurmak yeterli. Fakat birtakım belediyeler geriye dönük ödemede zorluk çıkarıyor. Bu halde vatandaşın hakkı nedir?
BELEDİYEDEN İSTEYİN
Vergi Usul Kanunu'na göre, nakden ya da mahsuben tahsil edilen fakat çok ya da yersiz tahsil edildiği anlaşılan vergilerin iadesine olanak tanınıyor. Bu kapsama Emlak Vergisi de giriyor. Emlak Vergisi'nden muaf bulunduğunu bilmeden ödeme yapanların, alakalı belediyenin emlak birimine başvurup, Vergi Usul Kanunu Madde 120'yi dayanak göstererek yersiz ödediği vergilerin iadesini talep etme hakkı bulunuyor.
TALEP REDDEDİLİYOR
İade talebinde bulunmak amacıyla belediyelerin emlak birimine 'düzeltme dilekçesi' verilmesi gerekiyor. Bu müracaat ardından belediyelerin beyanın doğruluğunu araştırıp, mükellefe yanıt vermesi zorunlu. Fakat vergiler belediyenin gelir kaynağı bulunduğu amacıyla fazlası belediye, vatandaşı ya sözlü olarak reddedip dilekçesini bile işleme koymuyor ya da talebini detaylı gerekçelerle reddetme yolunu seçiyor.
Takvim.com.tr kısaca veriler sizlerle. Aşağıdan haber imizi okumaya devam edebilirsiniz
DAVA AÇILABİLİR
Düzeltme talebinin reddi durumunda bu defa belediye başkanlığına aynı şekilde şikayet müracaatı yapılması gerekiyor. Hak sahiplerinin geri ödeme talebinin belediye başkanlığı doğrultusundan da reddedilmesi üstüne yapılması gerekenleri Avukat Hanife Emine Kara anlattı. Kara, "Bu muafiyetten yararlanmak amacıyla taşınmazın olduğu yerdeki alakalı belediyeye bir dilekçe ile başvurulmasına karşın talebin yazılı olarak reddedilmesi ya da 30 gün içerisinde rastgele bir yanıt verilmemesi durumunda mükelleflerin dava açma hakkı mevcuttur" dedi.
KİMLER MUAF?
Hiç geliri olmadığını belgeleyenler (ev hanımları ya da işsiz kalanlar), gelirleri sosyal güvenlik kurumlarından aldıkları aylıkla (emekli , dul, yetim, ölüm ve maluliyet aylığı gibi) sınırlı olan yani yalnızca emekli maaşı olan kişiler, gaziler, şehitlerin dul ve yetimleri ve engelli vatandaşlar emlak vergisi nden muaf tutuluyor. Fakat bunun amacıyla birtakım şartları yerine getirmeleri gerekiyor.
İDARİ İŞLEMİN İPTALİ
Talep yazılı olarak reddedilirse 30 gün içinde dava açma hakkının olduğunu ifade eden Kara, taşınmazın olduğu yerdeki Vergi Mahkemesi'nde idari işlemin iptali davasının açılabileceğini söyledi. Kara, belediye sözlü olarak cevap sunar ya da talebe hiç cevap vermezse, talebin zımni olarak reddedilmiş sayılacağını ve 30 günün sonucunda dava açma süresinin başlayacağını belirtti.
KDK'YA BAŞVURULABİLİR
Yersiz ödenmiş Emlak Vergisi 'ni iade etmeyen belediyelere yönelik yapılacaklar arasında Kamu Denetçiliği Kurumu'na (KDK) müracaat da var. KDK, vakit vakit gelen şikayetleri inceleyip tavsiye kararı alıyor. Mesela 2019 senesinde verdiği bir kararda, rastgele bir işte çalışmayan, yaşadığı evden diğer bir mülkü de bulunmayan kadının, geçmişe dönük 5 senelik Emlak Vergisi'nin iadesi talebinin reddedilmesi üstüne KDK, son 5 senede ödenen Emlak Vergisi'nin müracaatcuya ödenmesini tavsiye etti.
TEK EV ŞARTI VAR
Vergiden muaf olabilmek amacıyla en mühim koşul tek ev. Bu vatandaşlar, Türkiye sınırları içerisinde brüt 200 metrekareyi geçmeyen tek meskene ya da tek meskende hisseye sahip olmaları durumunda (intifa hakkına sahip olunması durumu dahil) sıfır oranlı vergi hakkından yararlanabiliyor. Hisse ile bile olsa, aniden çok eve sahip olanlar muafiyetten yararlanamıyor. Bu koşulları taşıyanların alakalı formu doldurup bağlı bulundukları belediyeye vermeleri yeterli oluyor.
KİMLER EMLAK VERGİSİ MÜKELLEFİDİR?
Konut, bina ya da arazinin sahibi, varsa intifa (kullananlar) hakkı sahipleri emlak vergisi mükellefi kabul ediliyor. Her ikisi yoksa bina ya da arazide malik gibi tasarruf eden vatandaşlar bu kapsama giriyor. Paylı mülkiyet durumunda sahip olanlar payları seviyesinde mükellef oluyor.
EMLAK VERGİSİ BEYANI KAÇ YILDA BİR VERİLİYOR, ÖDEMELER NE ZAMAN YAPILIYOR?
Her sene iki taksit durumunda ya da tek seferde ödeniyor. Emlak Vergisi Kanunu'na göre mülkü, genişliği, çeşidine göre değişen emlak vergisi birinci taksit ödemeleri senede iki eşit taksit durumunda ödeniyor. İlk taksiti mart, nisan, mayıs aylarında, ikinci taksit de kasım ayında yatırılıyor.
2021'DE KONUT SATIN ALAN VERGİSİNİ AYNI YIL MI ÖDEMEYE BAŞLIYOR?
Evini yeni satın alan emlak vergisini taşındıktan bir sene sonra ödemeye başlar. 2021'de alınan gayrimenkulün vergisi gelecek sene yatırılmaya başlar. Her sene taksit ödeme Aralıklarının denetim edilmesi faydalı olur. Ödeme tarihinin geçirilmesi durumunda gecikme zammı işlemeye başlar. Bu sene amacıyla satın alınan mülk amacıyla sahip olunan tapu bedeli, kimlikle eş güdümlü bulunulan ilçe belediyesine beyanda bulunulması gerekiyor.
BU YIL EMEKLİ OLANLAR EMLAK VERGİSİNİ YATIRIYOR MU?
Bu sene emekli olanların emlak vergisi ni yatırması gerekiyor. Muafiyet emekli olunan tarihi izleyen sene itibariyle başlıyor. Bu sene açıklamada olan emekliler itibariye vergiden muaf olacak.
EMEKLİ OLUP İKİ EVİ OLAN EMLAK VERGİSİ ÖDER Mİ?
Hem kendisinin hem de eşinin evi varsa emlak vergisi ödemez. Bu haktan yararlanacak emeklinin üstünde yalnızca bir konut olması gerekiyor.
EMLAK VERGİSİ BORCU OLAN EV SATILABİLİR Mİ?
Satacak bireyin tapu devri işleminden evvel emlak vergisini yatırması gerekiyor. Alım-satımda emlak vergisi dahil bütün borçlara satıcıya ait olup satış esnasında ödeme yapılabilir.
MUAFİYET KAPSAMINDA OLUP DA TİCARİ, KONUT YA DA MEVDUAT GELİRİ OLANLAR DA FAYDALANABİLİYOR MU?
Bu kapsamdakilerin ticari, ücret, tarımsal ve mesleki faaliyet, konut ya da işyeri, mevduat, faiz gelirinin olmaması gerekiyor. Fakat bu sene amacıyla kabul edilen bu gelirlerin 49 bin lirayı geçmemesi durumunda tek konut amacıyla muafiyetten yararlanılabilir.
YENİ ALINAN KONUTUN EMLAK BEYANNAMESİNİN NE ZAMAN VERİLMESİ GEREKİYOR?
Tapu alındıktan sonra en geç içerisinde bulunulan senenin sonuna kadar beyanname verilmesi gerekiyor. Mesela bu sene şubat ayında ev aldıysanız 31 Aralık 2021 tarihine kadar emlak vergisi bildirimi yapmanız gerekiyor.
EMLAK VERGİSİ ORANLARI NASIL HESAPLANIYOR?
Her mükellef emlak vergisi amacıyla değişik oran, bedellerde vergi öder. Konutların emlak vergisi büyükşehir sınırlarında binde 2, işyeri dükkân binde 4, diğer belediyelerde konut binde 1, işyeri, dükkân binde 2 olarak hesaplanıyor. Yine büyükşehir'deki bir arazinin vergi seviyesi binde 2, arsanın seviyesi binde 6, diğer belediyelerde de arazi binde 1, arsa binde 3 seviyesiyla belirleniyor.
MUAFİYET HAKKI OLDUĞUNU BİLMEDEN ÖDEME YAPAN PARASINI GERİ ALABİLİR Mİ?
Beş senelik geriye dönük iade hakkı bulunuyor. Belediyeye "düzeltme dilekçesi" müracaatı gerekiyor.
TEK BİR YAZLIĞI OLAN EMEKLİ DE EMLAK VERGİSİ ÖDER Mİ?
Yılın yalnızca bir döneminde oturulan yazlık, yayla evi gibi konutlar emlak vergisi muafiyeti kapsamında yer almıyor. Fakat emekli olup sıksık ikamet edilen tek bir yazlık amacıyla muafiyet söz konusu. Vergiden muaf olanların bir evi bir de yazlığı varsa ikisi amacıyla ödeme yapması gerekiyor.
EMLAK VERGİSİ BİLDİRİMİ YAPILMAMASI DURUMUNDA NE TÜR BİR YAPTIRIM UYGULANIYOR?
Bildirim süresinde yapılmazsa Vergi Usul Kanunu kapsamında ceza kesilir. Kesilecek ceza tutarı zarara uğratılan emlak vergisi nin bir katı olarak hesaplanır.
BİR EVİ OLUP DA KİRAYA ÇIKAN DA MUAFİYET LİSTESİNDE YER ALIYOR MU?
Tek konutunu kiraya verip kirada oturanlar da kapsamda yer alıyor. Fakat tek evini kiraya verip diğer evde kira vermeden oturanlar muafiyetten yararlanamıyor.
EVDEN BAŞKA GAYRİMENKULÜ OLANLAR MUAFİYETTEN YARARLANABİLİR Mİ?
Muafiyet yalnızca tek konuta sahip emekli aylığından diğer geliri olmayan ya da geliri olmayan, ev hanımı , şehit yakını, gazi, engelli vatandaşlar amacıyla sağlanan kolaylık. Tek konutun yanısıra gelir getirmeyen arsa, arazi, işyeri varsa muafiyetten yararlanılıyor.