{"id":1174,"date":"2025-06-27T06:43:45","date_gmt":"2025-06-27T03:43:45","guid":{"rendered":"https:\/\/www.icrarehberi.com\/?p=1174"},"modified":"2025-06-27T06:43:46","modified_gmt":"2025-06-27T03:43:46","slug":"08-mart-2022den-once-ve-sonraki-satis-taleplerinde-uygulanacak-kanun-maddelerine-dair-gorusumuz","status":"publish","type":"post","link":"https:\/\/www.icrarehberi.com\/index.php\/2025\/06\/27\/08-mart-2022den-once-ve-sonraki-satis-taleplerinde-uygulanacak-kanun-maddelerine-dair-gorusumuz\/","title":{"rendered":"08 Mart 2022’den \u00d6nce ve Sonraki Sat\u0131\u015f Taleplerinde Uygulanacak Kanun Maddelerine Dair G\u00f6r\u00fc\u015f\u00fcm\u00fcz"},"content":{"rendered":"\n

Adalet Bakanl\u0131\u011f\u0131 \u0130cra \u0130\u015fleri Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n<\/strong> 09.02.2023 tarihli ve 86420598-55\/1294 say\u0131l\u0131 “Sat\u0131\u015f Giderleri Tarifesinin Uygulanmas\u0131” konulu g\u00f6r\u00fc\u015f yaz\u0131s\u0131nda, yaz\u0131n\u0131n ilgi b\u00f6l\u00fcm\u00fcnde Mevzuat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc’n\u00fcn<\/strong> 03.02.2023 tarihli ve E.39510391-2015-271.01.01-176\/1036 say\u0131l\u0131 yaz\u0131s\u0131na yer verilerek “Tarife’nin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 8.3.2022 tarihinden \u00f6nce sat\u0131\u015f talep edilmi\u015f<\/strong> olmas\u0131na ra\u011fmen k\u0131ymet takdiri ile muhafaza ve sat\u0131\u015f giderlerinin tamam\u0131n\u0131n yat\u0131r\u0131lmad\u0131\u011f\u0131 h\u00e2ller ile 8.3.2022 tarihinden sonra sat\u0131\u015f talep edilmesine<\/strong> ra\u011fmen elektronik sat\u0131\u015f uygulamas\u0131na ge\u00e7ilmemi\u015f olmas\u0131 nedeni ile Tarife’ye ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n takdir edilen veya alacakl\u0131 taraf\u00e7a Tarife’de belirlenen miktar\u0131n alt\u0131nda yat\u0131r\u0131lan giderlerin 8.3.2023 tarihine kadar yat\u0131r\u0131lmas\u0131n\u0131n veya tamamlanmas\u0131n\u0131n zorunlu oldu\u011fu<\/strong>, bu s\u00fcre i\u00e7inde giderlerin pe\u015fin olarak yat\u0131r\u0131lmamas\u0131 durumunda sat\u0131\u015f talebinin vaki olmam\u0131\u015f say\u0131laca\u011f\u0131 sonucunu do\u011furaca\u011f\u0131<\/strong> de\u011ferlendirilmektedir.<\/em>” \u015feklinde g\u00f6r\u00fc\u015fe yer verilmi\u015ftir.<\/p>\n\n\n\n

Ancak bu g\u00f6r\u00fc\u015f yaz\u0131s\u0131ndaki 8.3.2022 tarihinden SONRA sat\u0131\u015f talep edilmesine<\/strong> ra\u011fmen elektronik sat\u0131\u015f uygulamas\u0131na ge\u00e7ilmemi\u015f olmas\u0131 nedeni ile Tarife’ye ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n takdir edilen veya alacakl\u0131 taraf\u00e7a Tarife’de belirlenen miktar\u0131n alt\u0131nda yat\u0131r\u0131lan giderlerin 8.3.2023 tarihine kadar yat\u0131r\u0131lmas\u0131n\u0131n veya tamamlanmas\u0131n\u0131n zorunlu oldu\u011fu<\/strong> k\u0131sm\u0131na kat\u0131lmak m\u00fcmk\u00fcn de\u011fildir.<\/p>\n\n\n\n

\u015e\u00d6YLEK\u0130;<\/strong><\/p>\n\n\n\n

Adalet Bakanl\u0131\u011f\u0131 \u0130cra \u0130\u015fleri Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n<\/strong> 09.02.2023 tarihli ve 86420598-55\/1294 say\u0131l\u0131 “Sat\u0131\u015f Giderleri Tarifesinin Uygulanmas\u0131” konulu g\u00f6r\u00fc\u015f yaz\u0131n\u0131n ilgi b\u00f6l\u00fcm\u00fcnde yer verilen Mevzuat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc’n\u00fcn<\/strong> 03.02.2023 tarihli ve E.39510391-2015-271.01.01-176\/1036 say\u0131l\u0131 yaz\u0131s\u0131nda 8.3.2022 tarihinden sonraki d\u00f6neme yer verilmemesine ra\u011fmen \u0130cra \u0130\u015fleri Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n yaz\u0131s\u0131nda bu d\u00f6neme yer verildi\u011fi g\u00f6r\u00fclmektedir.<\/strong><\/p>\n\n\n\n

7343 say\u0131l\u0131 \u0130cra ve \u0130flas Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun ile<\/strong> de\u011fi\u015fik \u0130cra ve \u0130fl\u00e2s Kanunu’nun 106’nc\u0131 maddesi gere\u011fince \u00e7\u0131kar\u0131lan Sat\u0131\u015f Giderleri Tarifesi’nin<\/strong> 8 Mart 2022 tarihli ve 31772 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi, mezk\u00fbr Kanun’un Ge\u00e7ici 18’inci maddesinin ikinci f\u0131kras\u0131n\u0131n birinci maddesinde “Uygulamaya ge\u00e7ilen il ve il\u00e7elerde, ge\u00e7i\u015f tarihinden sonra haczedilen mallar hakk\u0131nda<\/strong>, bu maddeyi ihdas eden Kanunla de\u011fi\u015ftirilen 87, 106 ve 110 uncu madde h\u00fck\u00fcmleri uygulan\u0131r.<\/strong> Ge\u00e7i\u015f tarihinden \u00f6nce haczedilen mallar hakk\u0131nda ise de\u011fi\u015fikliklerden \u00f6nceki h\u00fck\u00fcmler<\/strong> ile ilga edilen h\u00fck\u00fcmlerin uygulanmas\u0131na devam olunur.” Ge\u00e7ici 18’inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda<\/strong> “106 nc\u0131 madde uyar\u0131nca \u00e7\u0131kar\u0131lacak tarifenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00d6NCE sat\u0131\u015f talep edilmi\u015f olmas\u0131na ra\u011fmen<\/strong> k\u0131ymet takdiri ile muhafaza ve sat\u0131\u015f giderlerinin tamam\u0131n\u0131n yat\u0131r\u0131lmad\u0131\u011f\u0131 h\u00e2llerde bu tarifenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren bir y\u0131l i\u00e7inde<\/strong> tarifede belirlenen giderlerin yat\u0131r\u0131lmas\u0131 zorunludur. Bu s\u00fcre i\u00e7inde giderler pe\u015fin olarak yat\u0131r\u0131lmazsa sat\u0131\u015f talebi vaki olmam\u0131\u015f say\u0131l\u0131r.” h\u00fck\u00fcmleri yer almaktad\u0131r. <\/p>\n\n\n\n

\u0130\u0130K’nun Ge\u00e7ici 18. Maddesine istinaden<\/strong> \u0130\u0130K’n\u0131n 106’nc\u0131 maddesinin yedinci f\u0131kras\u0131 gere\u011fince “Sat\u0131\u015f Giderleri Tarifesi” haz\u0131rlanm\u0131\u015f ve 8 Mart 2022 tarihli ve 31772 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Tarifenin “Ge\u00e7i\u015f h\u00fck\u00fcmleri” kenar ba\u015fl\u0131kl\u0131 Ge\u00e7ici 1’inci maddesinde<\/strong>;<\/p>\n\n\n\n

“(1) Bu Tarife h\u00fck\u00fcmleri;
a) Bakanl\u0131k\u00e7a resm\u00ee internet sitesinden elektronik sat\u0131\u015f uygulamas\u0131na ge\u00e7ilece\u011fi duyurulan il veya il\u00e7elerde belirlenen tarihten sonra haczedilecek<\/strong> mallar hakk\u0131nda,<\/p>\n\n\n\n

b) \u00dclke genelinde ise, \u0130cra ve \u0130fl\u00e2s Kanunu Uyar\u0131nca Elektronik Ortamda Yap\u0131lacak Sat\u0131\u015flar\u0131n Usul\u00fc Hakk\u0131nda Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren en ge\u00e7 bir y\u0131l\u0131n sonunda haczedilecek mallar hakk\u0131nda, uygulan\u0131r.<\/p>\n\n\n\n

(2) Bu Tarife h\u00fck\u00fcmleri elektronik sat\u0131\u015f uygulamas\u0131na hen\u00fcz ge\u00e7ilmeyen il veya il\u00e7elerde uygulanmaz.<\/strong> Bu kapsamda bulunan mahallerdeki haczedilen mallarla ilgili tahsil edilmesi gereken giderler hakk\u0131nda 2004 say\u0131l\u0131 Kanunun 24\/11\/2021 tarihli ve 7343 say\u0131l\u0131 \u0130cra ve \u0130flas Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunla yap\u0131lan de\u011fi\u015fikliklerden \u00f6nceki h\u00fck\u00fcmleri ve ilga edilen h\u00fck\u00fcmleri uygulan\u0131r.” d\u00fczenlemesi yer almaktad\u0131r.<\/p>\n\n\n\n

Di\u011fer taraftan \u0130\u0130K’n\u0131n 106’nc\u0131 maddesinin yedinci f\u0131kras\u0131 gere\u011fince ikinci kez \u00e7\u0131kar\u0131lan<\/strong> “Sat\u0131\u015f Giderleri Tarifesi” 8 Mart 2023 tarihli ve 32126 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bu tarifede ise art\u0131k ge\u00e7i\u015f h\u00fck\u00fcmlerine yer verilmemi\u015ftir.<\/p>\n\n\n\n

Her iki tarifenin 9. Maddesinde de “Sat\u0131\u015f giderinin belirlenmesinde, sat\u0131\u015f talebinin yap\u0131ld\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fckte bulunan tarife esas al\u0131n\u0131r.<\/em><\/strong>” \u015feklinde h\u00fck\u00fcm mevcuttur.<\/p>\n\n\n\n

Yukar\u0131da yer verilen Kanun h\u00fck\u00fcmlerinden hareketle yap\u0131lan de\u011ferlendirmede;<\/strong><\/p>\n\n\n\n

\u0130\u0130K’nun Ge\u00e7ici 18’inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n “106 nc\u0131 madde uyar\u0131nca \u00e7\u0131kar\u0131lacak tarifenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00d6NCE sat\u0131\u015f talep edilmi\u015f olmas\u0131na ra\u011fmen<\/strong> \u015feklinde oldu\u011fu, tarifenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten SONRAK\u0130 sat\u0131\u015f talepleri y\u00f6n\u00fcnden bir d\u00fczenlemeye yer verilmemi\u015ftir<\/strong>.<\/p>\n\n\n\n

Ayn\u0131 maddenin ikinci f\u0131kras\u0131n\u0131n birinci maddesinde “Ge\u00e7i\u015f tarihinden \u00f6nce haczedilen mallar hakk\u0131nda de\u011fi\u015fikliklerden \u00f6nceki h\u00fck\u00fcmler ile ilga edilen h\u00fck\u00fcmlerin uygulanmas\u0131na devam olunur<\/strong>” \u015feklinde h\u00fckme yer verilmi\u015ftir.<\/p>\n\n\n\n

\u0130cra ve \u0130fl\u00e2s Kanunu Uyar\u0131nca Elektronik Ortamda Yap\u0131lacak Sat\u0131\u015flar\u0131n Usul\u00fc Hakk\u0131nda Y\u00f6netmelik ile Sat\u0131\u015f Giderleri Tarifesinin uygulanmas\u0131na 15.03.2022 tarihinden itibaren Ankara Bat\u0131 \u0130cra Dairesi<\/strong>‘nde, 01.06.2022<\/strong> tarihinden itibaren Ankara, Kayseri ve Bursa illeri ile bu illere ba\u011fl\u0131 olan il\u00e7elerde<\/strong>, 01.09.2022<\/strong> tarihinden itibaren Antalya, Ayd\u0131n, Gaziantep, Kocaeli, Konya, Mersin, Samsun ve Van illeri ile bu illere ba\u011fl\u0131 olan il\u00e7elerde<\/strong>, 01.11.2022<\/strong> tarihinden itibaren ise \u0130stanbul ili ve il\u00e7elerinde<\/strong> uygulanmaya ba\u015flanm\u0131\u015f son olarak ta \u00dclke genelinde hen\u00fcz uygulamaya ge\u00e7ilmeyen t\u00fcm il ve il\u00e7elerde 02.01.2023 tarihi itibar\u0131yla<\/strong> ilan\u0131 yap\u0131lacak art\u0131rmalar hakk\u0131nda uygulanmaya ba\u015flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Bir \u00f6rnekle devam edecek olursak;<\/strong> \u0130stanbul ili ve il\u00e7elerinde elektronik ortamda yap\u0131lacak sat\u0131\u015f i\u015flemleriyle sat\u0131\u015f giderleri tarifesinin uygulanmas\u0131na 01.11.2022 tarihinde ge\u00e7ilmi\u015ftir.<\/strong> Sat\u0131\u015f Giderleri Tarifesi ise 08.03.2022 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. \u0130\u0130K’nun Ge\u00e7ici 18. Maddesi dikkate al\u0131nd\u0131\u011f\u0131nda 08.03.2022 tarihinden \u00f6nce sat\u0131\u015f talep edilmi\u015f<\/strong> olup tarifeye g\u00f6re eksik yat\u0131r\u0131lan avans\u0131n 08.03.2023 tarihine kadar depo edilmesi<\/strong> zorunludur. ANCAK KANUNDA VEYA TAR\u0130FEDE 08.03.2022 tarihinden, elektronik ortamda sat\u0131\u015fa ve tarifenin uygulanmas\u0131na ge\u00e7ilen (\u0130stanbul i\u00e7in 01.11.2022) tarih aras\u0131ndaki d\u00f6nemde sat\u0131\u015f talebinde bulunulmas\u0131 halinde eksik avanslar\u0131n alacakl\u0131 taraf\u0131ndan RE’SEN tamamlanmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde bir d\u00fczenlemeye yer verilmemi\u015ftir. Tam aksine<\/strong> Ge\u00e7ici 18. Maddede elektronik sat\u0131\u015f i\u015flemlerine ge\u00e7i\u015f tarihinden \u00f6nce (\u0130stanbul i\u00e7in 01.11.2022) haczedilen mallar hakk\u0131nda eski 106, 110. madde h\u00fck\u00fcmlerinin<\/strong> uygulanaca\u011f\u0131na yer verilmi\u015ftir. Konuyla ilgili Yarg\u0131tay 12. HD’nin 07.11.2024 Tarihli ve 2024\/3855 Esas, 2024\/9403 Karar say\u0131l\u0131 i\u00e7tihad\u0131 da bu y\u00f6ndedir.<\/strong><\/p>\n\n\n\n

Bu durumda TAR\u0130FEN\u0130N Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130RD\u0130\u011e\u0130 08 Mart 2022 tarihinden \u00d6NCE sat\u0131\u015f talebinde bulunulmas\u0131 halinde Sat\u0131\u015f Giderleri Tarifesine g\u00f6re EKS\u0130K AVANSIN 08.03.2023 tarihine kadar tamamlanmas\u0131n\u0131n ZORUNLU OLDU\u011eU ve bu avans\u0131n re’sen tamamlanmamas\u0131 halinde SATI\u015e TALEB\u0130N\u0130N VAK\u0130 OLMAMI\u015e SAYILACA\u011eI (Yarg\u0131tay 12. HD’nin 10.06.2024 Tarihli ve 2023\/7733 Esas, 2024\/6069 Karar say\u0131l\u0131 i\u00e7tihad\u0131 da bu y\u00f6ndedir)<\/strong>,<\/p>\n\n\n\n

Ancak TAR\u0130FEN\u0130N Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130RD\u0130\u011e\u0130 08 Mart 2022 tarihinden ELEKTRON\u0130K SATI\u015e UYGULAMASINA GE\u00c7\u0130LEN tarih aras\u0131ndaki d\u00f6nemde sat\u0131\u015f talebinde bulunulmas\u0131 halinde Sat\u0131\u015f Giderleri Tarifesine g\u00f6re EKS\u0130K AVANSIN 08.03.2023 tarihine kadar tamamlanmas\u0131n\u0131n ZORUNLU OLMADI\u011eINI ve bu aradaki avans\u0131n re’sen tamamlanmamas\u0131 halinin SATI\u015e TALEB\u0130N\u0130N VAK\u0130 OLMAMI\u015e SAYILMASINA NEDEN OLMAYACA\u011eINI d\u00fc\u015f\u00fcnmekteyiz.<\/strong><\/p>\n\n\n\n

Adalet Bakanl\u0131\u011f\u0131 \u0130cra \u0130\u015fleri Dairesi Ba\u015fkanl\u0131\u011f\u0131 ile Mevzuat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc’n\u00fcn G\u00f6r\u00fc\u015f Yaz\u0131lar\u0131<\/a><\/p>\n\n\n\n

\u00d6zg\u00fcr KOCA
\u0130cra M\u00fcd\u00fcr\u00fc<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Adalet Bakanl\u0131\u011f\u0131 \u0130cra \u0130\u015fleri Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 09.02.2023 tarihli ve 86420598-55\/1294 say\u0131l\u0131 “Sat\u0131\u015f Giderleri Tarifesinin Uygulanmas\u0131” konulu g\u00f6r\u00fc\u015f yaz\u0131s\u0131nda, yaz\u0131n\u0131n ilgi b\u00f6l\u00fcm\u00fcnde Mevzuat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc’n\u00fcn 03.02.2023 tarihli ve E.39510391-2015-271.01.01-176\/1036 say\u0131l\u0131 yaz\u0131s\u0131na yer verilerek “Tarife’nin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 8.3.2022 tarihinden \u00f6nce sat\u0131\u015f talep edilmi\u015f olmas\u0131na ra\u011fmen k\u0131ymet takdiri ile muhafaza ve sat\u0131\u015f giderlerinin tamam\u0131n\u0131n yat\u0131r\u0131lmad\u0131\u011f\u0131 h\u00e2ller ile 8.3.2022 tarihinden sonra sat\u0131\u015f talep edilmesine ra\u011fmen elektronik 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