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<p class="MsoNormal" align="center" style='margin-top:2.8pt;margin-right:0cm;
margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center;
line-height:normal'><b>2872 SAYILI ÇEVRE KANUNUNUN 20 NCİ MADDESİNİN
BİRİNCİ</b></p>
<p class="MsoNormal" align="center" style='margin-bottom:0cm;margin-bottom:
.0001pt;text-align:center;line-height:normal'><b>FIKRASININ (k) BENDİ
UYARINCA VERİLECEK İDARİ</b></p>
<p class="MsoNormal" align="center" style='margin-bottom:0cm;margin-bottom:
.0001pt;text-align:center;line-height:normal'><b>PARA CEZALARINA İLİŞKİN
TEBLİĞ</b></p>
<p class="MsoNormal" align="center" style='margin-bottom:0cm;margin-bottom:
.0001pt;text-align:center;line-height:normal'><b>(TEBLİĞ NO: 2023/2)</b></p>
<p class="MsoNormal" align="center" style='margin-bottom:0cm;margin-bottom:
.0001pt;text-align:center;text-indent:28.3pt;line-height:normal'>&nbsp;</p>
<p class="MsoNormal" style='margin-bottom:0cm;margin-bottom:.0001pt;
text-align:justify;text-indent:28.3pt;line-height:normal'>9/8/1983&nbsp;tarihli
ve 2872 sayılı Çevre Kanununun 20&nbsp;nci&nbsp;maddesinde, Kanuna
aykırılık halinde uygulanacak idari para cezaları belirlenmiştir.</p>
<p class="MsoNormal" style='margin-bottom:0cm;margin-bottom:.0001pt;
text-align:justify;text-indent:28.3pt;line-
height:normal'>30/3/2005&nbsp;tarihli
ve 5326 sayılı Kabahatler Kanununun 17&nbsp;nci&nbsp;maddesinin yedinci
fıkrasında idari para cezalarının her takvim yılı başından geçerli olmak
üzere o yıl için 4/1/1961 tarihli ve 213 sayılı Vergi Usul Kanununun
mükerrer 298 inci maddesi hükümleri uyarınca tespit ve ilân edilen yeniden
değerleme oranında artırılmak suretiyle uygulanacağı ve bu şekilde
yapılacak hesaplamalarda bir Türk Lirasının küsurunun dikkate alınmayacağı
hükmü yer almaktadır.</p>
<p class="MsoNormal" style='margin-bottom:0cm;margin-bottom:.0001pt;
text-align:justify;text-indent:28.3pt;line-height:normal'>Hazine ve Maliye
Bakanlığı tarafından hazırlanarak&nbsp;24/11/2022&nbsp;tarihli ve 32023
sayılı Resmî Gazete’de yayımlanan Vergi Usul Kanunu Genel Tebliği (Sıra No:
542) uyarınca 2022 yılı için yeniden değerleme oranı % 122,93 (yüz yirmi
iki virgül doksan üç) olarak tespit ve ilân edilmiştir.</p>
<p class="MsoNormal" style='margin-bottom:0cm;margin-bottom:.0001pt;
text-align:justify;text-indent:28.3pt;line-height:normal'>Bu duruma binaen,
2872 sayılı Çevre Kanununun 20&nbsp;nci&nbsp;maddesinin birinci fıkrasının
(k) bendinde yer alan ve özel çevre koruma bölgelerine ilişkin olanlar
dışındaki para cezası miktarları&nbsp;1/1/2023&nbsp;tarihinden itibaren
aşağıda belirtilen miktarlarda uygulanacaktır.</p>
<p class="MsoNormal" style='margin-bottom:0cm;margin-bottom:.0001pt;
text-align:justify;text-indent:28.3pt;line-height:normal'>Tebliğ olunur.</p>
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alt="https://www.resmigazete.gov.tr/eskiler/2023/01/20230114-16_dosyalar/
image002.gif"></p>
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