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Severity: Warning

Message: unlink(/tmp/ci_session2a8c28ca37a09f28948e68e7a7a41bdcf369ca0f): Operation not permitted

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Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
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Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session68bb1ce141481af21813aeff728822af448647ee): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session0a078dd70912973dbf0115c3a5af88949319794c): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session3685912eb1ae3e03ebf9b7e3c1bda9bd3bf4aa6a): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session7d82f87e4003da434c587d15d40302afd0e356cd): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session7f284b88c4704121aa294899bfe47cc8fb00878c): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session5c4bd1b9131b2696ba7d8f5d3ca8d8791e0876fe): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session124ffd226c0d6c895d8a2b254d4df84142347ab7): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session0d9249a3a988b9df68dcd22c8db37e3886891614): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session2e7e32c6f387b1b968af4d64b61dcadaa1d51563): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session26ef89f32c3afec2b19c71837912e93021f1936f): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_sessionb366320c58e6de5499c8e60fa472cc14b3da72f2): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session52d472492cb32b43b0a7ff9e1861103865eb753e): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session0c4d3266282572132117d4ebc5e5bf0f1b6b8cf8): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_sessionaf801d9053db124ffdd2f0e0b1c2ac11b0ad5e3b): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session1a5c361b654615ea1dfd0a89f510dff3985194ca): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session195cd400e7d507e783560e36967a906800832730): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session39575d1e32c2d2403b955574241fc8d273bead9d): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_sessionc486c6d7e965d7f8cdb0f39d7e35730844c68b87): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session0a15465fc06157ae491fd455d1b2b16bfaff7874): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session85232d3113cb6f530df8013924c20ef510cc4771): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session3315d02c94798ef047ad5ae9170b5b2ac0176a2d): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_sessiona4ccda44c04d92c790087b71bcef113243031b98): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session2465ccd16af53bc5f09060ced2a0f8dc8ced4f4c): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session88dc998f6245c98046aac3caeca62d545fb8fd9e): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session247ae543ddd926ef2cc6c2eabab242021e7403ba): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_sessionb57e6e00155a98c9f9d4b19f098086edfbe067c3): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session7f0f4d8c35a70de29054c007746151dd518a56de): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session834eb2a19724495fd604da6f87505ecd91b2fb56): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_sessioned6ab7568b9cb41d338c6fcc143a4b874fe8dc98): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session5a41a2cdd3ba218d1b2804db4c7054c4e25a39ab): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_sessiond5cf20d8aa8ddd64ccd54647abd0ba50d4939daf): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_session6a2a1d1e842d3a76cb23d4a52b838ea708d9f17c): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
Line: 0
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/application/controllers/News.php
Line: 10
Function: __construct

File: /home/kibristaza/domains/kibrishaberoku.com/public_html/index.php
Line: 292
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: unlink(/tmp/ci_sessiondb2b050953bd7890befe8f587ed03cc280a383fa): Operation not permitted

Filename: drivers/Session_files_driver.php

Line Number: 372

Backtrace:

File: /home/kibristaza/domains/kibrishaberoku.com/application/core/MY_Controller.php
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Hurda araç teşviki uygulaması başladı.
depolama Engelli Erişim Cihazı Merdiven Tırmanma Cihazı Taşıma iletme Sistemi Uluslararası evden eve nakliyat Adak
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11-06-2018 12:11 | 263 kez okundu

Hurda araç teşviki uygulaması başladı.

16 ve daha büyük yaştaki bazı araçların ihraç edilmesi ya da hurdaya çıkartılmasına bağlı olarak yeni araç alımında 10 bin liraya kadar ÖTV indirimi uygulanmasına ilişkin tebliğ yürürlüğe girdi.

Hurda araç teşviki uygulaması başladı.

Kamuoyunda "hurda araç teşviki" olarak bilinen, 16 ve daha büyük yaştaki bazı araçların ihraç edilmesi ya da hurdaya çıkartılmasına bağlı olarak yeni araç alımında 10 bin liraya kadar Özel Tüketim Vergisi (ÖTVindirimi uygulaması başlıyor.

Maliye Bakanlığı Gelir İdaresi Başkanlığının konuya ilişkin tebliği Resmi Gazete'de yayımlanarak yürürlüğe girdi.

Tebliğle, 16 ve daha büyük yaştaki bazı araçların ihraç edilmesi ya da hurdaya çıkartılmasına bağlı olarak yeni araç alımında 10 bin liraya kadar ÖTV indirimi uygulamasına ilişkin usul ve esaslar belirlendi.

Buna göre, düzenleme kapsamına, yarı römorkler için çekiciler, sürücü dahil 10 veya daha fazla kişi taşımaya mahsus minibüs, midibüs ve otobüsler, binek otomobil, panelvan, pikap, arazi taşıtı, ATV, steyşın vagon vb. araçlar, eşya taşımaya mahsus van, panelvan, pikap, kamyonet, kamyon vb. araçlar girecek. Motorsikletler, hava taşıtları, deniz taşıtları ve iş makinaları gibi taşıtlar kapsamda olmayacak.

Bu araçlardan, 16 ve daha büyük yaşta olanların, doğrudan veya ihracatçılar vasıtasıyla ihraç edilmesi ya da hurdaya çıkartılması halinde, aynı cins yeni bir aracın ilk alımında düzenlemeden yararlanılacak. İhraç edilecek veya hurdaya çıkartılacak aracın araç bütünlüğünün korunuyor olması, motor ve şanzıman gibi önemli aksamlarının bulunması gerekecek.

Model yılı dikkate alınacak

Araçların yaşı, tescil işleminin yapıldığı yıl dikkate alınmadan, tescil belgesinde yazılı model yılında aracın bir yaşında olduğu kabul edilerek tespit edilecek. Bu durumda 2018 yılında 2003 model ve daha eski model araçların, 2019 yılında ise 2004 model ve daha eski model araçların ihraç edilmesi veya hurdaya çıkartılması halinde düzenlemeden yararlanılabilecek. Trafiğe çıktıkları yıldan daha sonraki yılın model yılını haiz olan araçların yaşının hesaplanmasında da tescil belgesinde yazılı model yılı dikkate alınacak.

Madde kapsamında yeni alınacak aracın, ihraç edilen veya hurdaya çıkartılan araçla aynı cins olması gerekecek. Aracın kamyonet cinsi bir araç olması halinde, düzenlemeden sadece kamyonet cinsi yeni bir aracın ilk iktisabında yararlanılabilecek.

Otomobil sınıfı yeni alınacak aracın motor silindir hacminin 1600 santimetreküp ve altında olması gerekecek. Yeni alınacak aynı cins aracın sadece elektrik motorlu olması durumunda, motor gücü sınırlaması olmaksızın düzenlemeden yararlanılabilecek. İhraç edilen veya hurdaya çıkartılan araçta herhangi bir motor silindir hacmi sınırlaması olmayacak.

Düzenlemeden yararlanma hakkı, trafik sicilinde adlarına araç kayıtlı olan kişilere ait olup, başkasına devredilemeyecek.

10 bin liraya kadar ÖTV indirimi

Yeni alınacak aracın vergisiz fiyatı 46 bin liranın altındaysa teşvik tutarı 10 bin lira olacak. Vergisiz fiyatı 46 bin ila 80 bin lira arasında ise 8 bin lira, vergisiz fiyatı 80 bin lirayı aşıyorsa da 3 bin lira ÖTV indirimi sağlanacak.

Bunların dışında kalan kamyon, kamyonet, tır çekicileri, van, panelvan, minibüs, otobüs gibi araçlar için ise ÖTV matrahına bakılmaksızın 10 bin liralık indirim uygulanacak.

Yeni aracın ilk iktisabında tahakkuk eden ÖTV'nin, belirlenen tutarın altında olması halinde bu vergi tahsil edilmeyecek. Tahakkuk eden ÖTV'yi aşan tutar iade edilmeyecek ve başka bir araç alımında kullanılmayacak.

Düzenlemeden, 27 Mart 2018 tarihinden, 31 Aralık 2019'a kadar kayıt ve tescili silinerek doğrudan veya ihracatçılar vasıtasıyla ihraç edilen veya hurdaya çıkartılan araçlar yerine 31 Aralık 2019'a alınacak araçlar için yararlanılacak.

Adlarına kayıt ve tescil edilmiş 16 ve daha büyük yaştaki otomobillerini hurdaya çıkarmak isteyen gerçek veya tüzel kişiler, bu araçlarını il özel idarelerine, büyükşehir belediyelerine veya Makina ve Kimya Endüstrisi Kurumu (MKEK) Hurda İşletmesi Müdürlüğüne ait hurda müdürlüklerinden herhangi birine ya da Ömrünü Tamamlamış Araçların Kontrolü Hakkında Yönetmelik kapsamında faaliyette bulunan Ömrünü Tamamlamış Araç (ÖTA) Teslim Yerlerine veya geçici depolama alanlarına teslim edebilecek.

Öte yandan, Motorlu Taşıtlar Vergisi Genel Tebliği de Resmi Gazete'de yayımlanarak yürürlüğe girdi.

Tebliğde, geçen yıl çıkarılan hurda düzenlemesine ilişkin sürenin 2019 sonuna kadar uzatılması ile 1997 model veya daha eski taşıtların ihraç edilmesi halinde de uygulamadan yararlanılacağına dair esaslar yer aldı.

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