{"id":802,"date":"2017-09-27T09:22:10","date_gmt":"2017-09-27T06:22:10","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=802"},"modified":"2017-09-27T09:22:10","modified_gmt":"2017-09-27T06:22:10","slug":"katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-14","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-14\/","title":{"rendered":"Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 14)"},"content":{"rendered":"

Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (I\/C-2.1.3.2.1.1.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131nda yer alan \u201c(2\/10)\u201d ibaresi \u201c(3\/10)\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n\n\n
27 Eyl\u00fcl 2017 \u00c7AR\u015eAMBA<\/td>\nResm\u00ee Gazete<\/strong><\/td>\nSay\u0131 : 30193<\/td>\n<\/tr>\n
TEBL\u0130\u011e<\/strong><\/td>\n<\/tr>\n
Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

KATMA DE\u011eER VERG\u0130S\u0130 GENEL UYGULAMA TEBL\u0130\u011e\u0130NDE<\/p>\n

DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e<\/p>\n

(SER\u0130 NO: 14)<\/p>\n

MADDE 1 \u2013<\/strong>\u00a026\/4\/2014\u00a0tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (I\/C-2.1.3.2.1.1.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131nda yer alan \u201c(2\/10)\u201d ibaresi \u201c(3\/10)\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 2 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (I\/C-2.1.4.3.) b\u00f6l\u00fcm\u00fcndeki \u201c\u00d6rnek\u201d a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c\u00d6rnek:<\/strong>\u00a0(A) Ltd. \u015eti. KDV m\u00fckellefi olmakla birlikte, belirlenmi\u015f al\u0131c\u0131lar kapsam\u0131nda de\u011fildir.\u00a0(A) Ltd. \u015eti. fabrika binas\u0131n\u0131 in\u015faat taahh\u00fct hizmeti almak suretiyle (B) \u0130n\u015faat A.\u015e.\u2019ne yapt\u0131rm\u0131\u015f olup, (A) Ltd. \u015eti.\u00a0tevkifata\u00a0tabi olmad\u0131\u011f\u0131 halde bu i\u015flem nedeniyle hesaplanan 400 TL KDV \u00fczerinden (3\/10) oran\u0131na tekab\u00fcl eden 120 TL KDV\u2019yi tevkif ederek 2 No.lu KDV Beyannamesi ile beyan etmi\u015f ve \u00f6demi\u015ftir.\u00a0(B) \u0130n\u015faat A.\u015e. ise hesaplanan KDV\u2019nin tevkif edilmeyen 280 TL\u2019lik k\u0131sm\u0131n\u0131 1 No.lu KDV Beyannamesi ile beyan etmi\u015f ve tevkif edilen 120 TL KDV\u2019nin 50 TL\u2019sini iade alm\u0131\u015ft\u0131r. Ancak bu i\u015flemle ilgili olarak\u00a0tevkifat\u00a0yap\u0131lmamas\u0131 gerekti\u011finin sonradan anla\u015f\u0131lmas\u0131 durumunda, (A) Ltd. \u015eti. ile (B) \u0130n\u015faat A.\u015e.\u2019nin\u00a0talep etmeleri halinde, (B) \u0130n\u015faat A.\u015e.\u2019nin\u00a0KDV Beyannamesinde ve alm\u0131\u015f oldu\u011fu KDV iadesinde herhangi bir d\u00fczeltme yap\u0131lmayacakt\u0131r. Ayr\u0131ca (A) Ltd.\u00a0\u015eti.\u2019ne\u00a0fazla ve yersiz tevkif ederek \u00f6dedi\u011fi KDV\u2019ye ili\u015fkin herhangi bir KDV iadesi yap\u0131lmayacakt\u0131r.\u201d<\/p>\n

MADDE 3 \u2013<\/strong>\u00a0Bu Tebli\u011f yay\u0131m tarihini izleyen ayba\u015f\u0131ndan itibaren y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 4 \u2013<\/strong>\u00a0Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (I\/C-2.1.3.2.1.1.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131nda yer alan \u201c(2\/10)\u201d ibaresi \u201c(3\/10)\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n","protected":false},"author":1,"featured_media":143,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","category-vergi"],"views":408,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/802","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=802"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/802\/revisions"}],"predecessor-version":[{"id":803,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/802\/revisions\/803"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/143"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}