{"id":2930,"date":"2014-06-06T14:29:00","date_gmt":"2014-06-06T11:29:00","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=2930"},"modified":"2014-06-06T15:31:09","modified_gmt":"2014-06-06T12:31:09","slug":"20123792-sayili-kararname-kapsamindaki-otv-ienderade-taleplerine-iliskin-verilmesi-gereken-tabloya-iliskin-sirkuler-yayinlandi-11-04-2014","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=2930","title":{"rendered":"2012\/3792 Say\u0131l\u0131 Kararname Kapsam\u0131ndaki \u00d6TV \u0130adeleri Taleplerine \u0130li\u015fkin Verilmesi Gereken Tabloya \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131.(11.04.2014)"},"content":{"rendered":"\n\n\n
\n

2012\/3792 say\u0131l\u0131 Kararname kapsam\u0131ndaki \u00d6TV iade taleplerine ili\u015fkin verilmesi gereken tablo hk.
\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\/2014-2<\/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\/21<\/strong><\/p>\n

Konusu:\u00a0<\/strong>2012<\/strong>\/<\/strong>3792 say\u0131l\u0131 Kararname kapsam\u0131ndaki \u00d6TV iade taleplerine ili\u015fkin verilmesi gereken tablo<\/p>\n

Tarihi:\u00a0<\/strong>11\/4\/2014<\/p>\n

Say\u0131s\u0131:\u00a0<\/strong>\u00d6TV<\/strong>–<\/strong>1\/2014-2<\/p>\n

\u0130lgili Oldu\u011fu Madde:\u00a0<\/strong>\u00d6TV<\/strong>\u00a0Kanunu Madde 12\/4<\/p>\n

4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (I) say\u0131l\u0131 listenin (B) cetvelindeki vergi tutarlar\u0131 uygulanarak teslim edilen mallar\u0131n, imalat\u00e7\u0131lar taraf\u0131ndan imalatta kullan\u0131lmalar\u0131 halinde vergi tutarlar\u0131n\u0131n indirimli uygulanmas\u0131na y\u00f6nelik 8\/10\/2012 tarihli ve 2012\/3792 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 9\/10\/2012 tarihli ve 28436 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

S\u00f6z konusu Kararnamede d\u00fczenlenen indirimli vergi uygulamalar\u0131ndan kaynaklanan vergi farkl\u0131la\u015ft\u0131rmalar\u0131n\u0131n al\u0131c\u0131 imalat\u00e7\u0131lara iade y\u00f6ntemi ile uygulanmas\u0131, \u00d6zel T\u00fcketim Vergisi Kanununun 12 nci maddesinin 4 numaral\u0131 f\u0131kras\u0131nda Maliye Bakanl\u0131\u011f\u0131na verilen yetkiye istinaden 26 ve 33 Seri No.lu \u00d6TV Genel Tebli\u011fleri ile de\u011fi\u015fik 25 Seri No.lu \u00d6TV Genel Tebli\u011fi ile uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

Bahsi ge\u00e7en Tebli\u011fin 4 \u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde \u00d6TV iade taleplerinin imalat\u00e7\u0131lar taraf\u0131ndan internet vergi dairesi \u00fczerinden ilgili vergi dairesine verilecek dilek\u00e7eler ile elektronik ortamda yap\u0131laca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

Ayr\u0131ca yine bu b\u00f6l\u00fcmde yer alan yetki uyar\u0131nca, s\u00f6z konusu dilek\u00e7elerin ekine eklenmesi gereken ve Tebli\u011fin (4.1.2.) b\u00f6l\u00fcm\u00fcnde belirtilen liste ve tablolar ile Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca istenebilecek di\u011fer liste ve tablolar i\u00e7in gerekli g\u00f6r\u00fclmesi halinde internet vergi dairesi \u00fczerinden g\u00f6nderilme zorunlulu\u011fu getirilebilecektir.<\/p>\n

Yukar\u0131da belirtilen yetkiye istinaden, bir \u00f6rne\u011fi ekte yer alan “2012\/3792 say\u0131l\u0131 BKK Kapsam\u0131ndaki \u0130malat\u00e7\u0131lar \u0130\u00e7in \u0130malatta Kullan\u0131lan Mal Bilgileri Tablosu”nun da \u00d6TV iade talep dilek\u00e7elerinin ekine Tebli\u011fin (4.1.2.) b\u00f6l\u00fcm\u00fcnde belirtilen liste ve tablolarla birlikte eklenmesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu tablonun bir \u00f6rne\u011fine “http:\/\/www.gib.gov.tr\/<\/a>” internet adresinden ula\u015f\u0131lmas\u0131 m\u00fcmk\u00fcn olup tablo 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 tablonun 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

Bu zorunlulu\u011fa uymayanlar\u0131n iade talepleri kar\u015f\u0131lanmayacakt\u0131r.<\/p>\n

Duyurulur.<\/p>\n

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

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


\n2012\/3792 SAYILI BKK KAPSAMINDAK\u0130 \u0130MALAT\u00c7ILAR \u0130\u00c7\u0130N \u0130MALATTA KULLANILAN MAL B\u0130LG\u0130LER\u0130 TABLOSU<\/a><\/strong><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

2012\/3792 say\u0131l\u0131 Kararname kapsam\u0131ndaki \u00d6TV iade taleplerine ili\u015fkin verilmesi gereken tablo hk. Tarih 11\/04\/2014 Say\u0131 \u00d6TV-1\/2014-2 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\/21 Konusu:\u00a02012\/3792 say\u0131l\u0131 Kararname kapsam\u0131ndaki \u00d6TV iade taleplerine ili\u015fkin verilmesi gereken tablo Tarihi:\u00a011\/4\/2014 Say\u0131s\u0131:\u00a0\u00d6TV–1\/2014-2 \u0130lgili Oldu\u011fu Madde:\u00a0\u00d6TV\u00a0Kanunu Madde 12\/4 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (I) say\u0131l\u0131 listenin […]<\/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-2930","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\/2930"}],"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=2930"}],"version-history":[{"count":3,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2930\/revisions"}],"predecessor-version":[{"id":2941,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2930\/revisions\/2941"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}