{"id":2928,"date":"2014-06-06T14:26:54","date_gmt":"2014-06-06T11:26:54","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=2928"},"modified":"2014-06-06T15:36:42","modified_gmt":"2014-06-06T12:36:42","slug":"otv-kanununa-ekli-i-sayili-listedeki-mallarin-ithalinde-alinan-teminatlarin-cozumu-talebi-icin-verilmesi-gereken-dilekceye-iliskin-sirkuler-yayinlandi-11-04-2014","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=2928","title":{"rendered":"\u00d6TV Kanununa Ekli (I) Say\u0131l\u0131 Listedeki Mallar\u0131n \u0130thalinde Al\u0131nan Teminatlar\u0131n \u00c7\u00f6z\u00fcm\u00fc Talebi \u0130\u00e7in Verilmesi Gereken Dilek\u00e7eye \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131.(11.04.2014)"},"content":{"rendered":"\n\n\n
\n

\u00d6TV Kanununa Ekli (I) Say\u0131l\u0131 Listedeki Mallar\u0131n \u0130thalinde Al\u0131nan Teminatlar\u0131n \u00c7\u00f6z\u00fcm\u00fc Talebi \u0130\u00e7in Verilmesi Gereken Dilek\u00e7e
\n<\/h1>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n
Tarih<\/b><\/td>\n11\/04\/2014<\/td>\n<\/tr>\n
Say\u0131<\/b><\/td>\n\u00d6TV-1\/2014-1<\/td>\n<\/tr>\n
Kapsam<\/b><\/td>\n\"\"<\/td>\n<\/tr>\n
\n
\n

T.C.<\/strong><\/p>\n

MAL\u0130YE BAKANLI\u011eI<\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/strong><\/p>\n

\u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 S\u0130RK\u00dcLER\u0130\/20<\/strong><\/p>\n\n\n\n\n\n\n
\n

Konusu<\/strong><\/p>\n<\/td>\n

\n

:<\/strong>\u00a0\u00d6TV Kanununa Ekli (I) Say\u0131l\u0131 Listedeki Mallar\u0131n \u0130thalinde Al\u0131nan Teminatlar\u0131n\u00a0\u00c7\u00f6z\u00fcm\u00fc Talebi \u0130\u00e7in Verilmesi Gereken Dilek\u00e7e<\/p>\n<\/td>\n<\/tr>\n

\n

Tarihi<\/strong><\/p>\n<\/td>\n

\n

:<\/strong>\u00a011\/4\/2014<\/p>\n<\/td>\n<\/tr>\n

\n

Say\u0131s\u0131<\/strong><\/p>\n<\/td>\n

\n

:\u00a0<\/strong>\u00d6TV–<\/strong>1\/2014-1<\/p>\n<\/td>\n<\/tr>\n

\n

\u0130lgili Oldu\u011fu Maddeler<\/strong><\/p>\n<\/td>\n

\n

:<\/strong>\u00a0\u00d6TV Kanunu Madde 16\/4<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (I) say\u0131l\u0131 listedeki mallar i\u00e7in g\u00fcmr\u00fckte al\u0131nacak teminata ili\u015fkin olarak 30 Seri No.lu \u00d6TV Genel Tebli\u011fi ile 1 Seri No.lu \u00d6TV Genel Tebli\u011finin ilgili b\u00f6l\u00fcm\u00fcnde de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Bu kapsamda, \u00d6TV Kanununun 16\/4. maddesindeki yetkiye istinaden (I) say\u0131l\u0131 listedeki mallar i\u00e7in teminat\u0131n al\u0131nmas\u0131, g\u00f6nderilmesi ve \u00e7\u00f6z\u00fcm\u00fcne y\u00f6nelik i\u015flemler yeniden belirlenmi\u015f olup, bu i\u015flemlere ili\u015fkin kullan\u0131lan (EK:11) ve (EK:12) Bilgi Formlar\u0131 1\/4\/2014 tarihinden itibaren elektronik ortama ta\u015f\u0131nm\u0131\u015ft\u0131r.<\/p>\n

Ayr\u0131ca s\u00f6z\u00fc edilen Tebli\u011fdeki d\u00fczenlemeler uyar\u0131nca bahse konu teminat\u0131n \u00e7\u00f6z\u00fcm\u00fc i\u015flemleri, (A) cetvelindeki mallar i\u00e7in m\u00fckellefin talebi \u00fczerine Tebli\u011f ekinde (EK:12) olarak yer alan “Bilgi Formu”nun ilgili vergi dairesince elektronik ortamda olu\u015fturularak g\u00fcmr\u00fck idaresine g\u00f6nderilmesi \u00fczerine, (B) cetvelindeki mallar i\u00e7in ise ilgili vergi dairelerince G\u0130B sistemi kullan\u0131lmak suretiyle ger\u00e7ekle\u015ftirilecektir.<\/p>\n

Buna g\u00f6re, teminat \u00e7\u00f6z\u00fcm\u00fc talebinde bulunacak m\u00fckelleflerin, (A) ve (B) cetvelindeki mallar i\u00e7in ayr\u0131 ayr\u0131 d\u00fczenlenmi\u015f bir \u00f6rne\u011fi ekte yer alan dilek\u00e7eyi vermeleri uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu dilek\u00e7enin bir \u00f6rne\u011fine “http:\/\/www.gib.gov.tr\/<\/a>” internet adresinden ula\u015f\u0131lmas\u0131 m\u00fcmk\u00fcn olup dilek\u00e7e format\u0131nda Ba\u015fkanl\u0131\u011f\u0131m\u0131zca gerekli g\u00f6r\u00fclmesi halinde de\u011fi\u015fiklik yap\u0131labilecektir.<\/p>\n

Bununla birlikte s\u00f6z konusu dilek\u00e7enin ilgili vergi dairesine 1\/6\/2014 tarihine kadar ka\u011f\u0131t ortam\u0131nda d\u00fczenlenerek verilmesi, bu tarihten itibaren ise elektronik ortamda doldurulmak suretiyle “www.gib.gov.tr” internet adresinde hizmet veren internet vergi dairesi \u00fczerinden g\u00f6nderilmesi gerekmektedir.<\/p>\n

Duyurulur.<\/p>\n

Mehmet K\u0130LC\u0130<\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkan\u0131<\/strong><\/p>\n

Ek i\u00e7in t\u0131klay\u0131n\u0131z.<\/strong><\/a><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

\u00d6TV Kanununa Ekli (I) Say\u0131l\u0131 Listedeki Mallar\u0131n \u0130thalinde Al\u0131nan Teminatlar\u0131n \u00c7\u00f6z\u00fcm\u00fc Talebi \u0130\u00e7in Verilmesi Gereken Dilek\u00e7e Tarih 11\/04\/2014 Say\u0131 \u00d6TV-1\/2014-1 Kapsam T.C. MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 \u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 S\u0130RK\u00dcLER\u0130\/20 Konusu :\u00a0\u00d6TV Kanununa Ekli (I) Say\u0131l\u0131 Listedeki Mallar\u0131n \u0130thalinde Al\u0131nan Teminatlar\u0131n\u00a0\u00c7\u00f6z\u00fcm\u00fc Talebi \u0130\u00e7in Verilmesi Gereken Dilek\u00e7e Tarihi :\u00a011\/4\/2014 Say\u0131s\u0131 :\u00a0\u00d6TV–1\/2014-1 \u0130lgili Oldu\u011fu Maddeler :\u00a0\u00d6TV […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-2928","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2928"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2928"}],"version-history":[{"count":4,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2928\/revisions"}],"predecessor-version":[{"id":2944,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2928\/revisions\/2944"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}