\u00d6zel T\u00fcketim Vergisi Genel Tebli\u011fi Seri No:1\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No:35)
\n4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu1 uygulamas\u0131na ili\u015fkin 1 Seri No.lu \u00d6zel T\u00fcketim Vergisi (\u00d6TV) Genel Tebli\u011fine2 \u201c16.3.5.2. (B) Cetvelindeki Mallar \u0130\u00e7in Al\u0131nan Teminat\u0131n \u00c7\u00f6z\u00fcm\u00fc \u0130\u015flemleri\u201d alt ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki \u201c16.3.5.3. \u0130malatta Kullan\u0131lan Mallar \u0130\u00e7in Erken Teminat \u00c7\u00f6z\u00fcm\u00fc \u0130\u015flemleri\u201d alt ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm eklenmi\u015ftir.
\n\u201c16.3.5.3. \u0130malatta Kullan\u0131lan Mallar \u0130\u00e7in Erken Teminat \u00c7\u00f6z\u00fcm\u00fc \u0130\u015flemleri
\n\u00d6zel T\u00fcketim Vergisi Kanunu eki (I) say\u0131l\u0131 listede yer alan mallar i\u00e7in g\u00fcmr\u00fck idaresince al\u0131nan teminatlar\u0131n \u00e7\u00f6z\u00fcm\u00fc i\u015flemleri genel olarak bu Tebli\u011fin (16.3.5.1.) ve (16.3.5.2.) b\u00f6l\u00fcmlerinde yer alan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde yerine getirilir.
\n\u0130thal edilen s\u00f6z konusu mallar\u0131n \u00d6TV\u2019ye tabi olmayan mallar\u0131n imalinde kullan\u0131lmas\u0131 halinde tahakkuk eden\u00d6TV\u2019lerin, \u00d6TV iade alacaklar\u0131ndan mahsup edilerek \u00f6denmesinin talep edilmesi de m\u00fcmk\u00fcnd\u00fcr.
\nAncak bu taleplere konu olan mallar i\u00e7in g\u00fcmr\u00fck idaresince al\u0131nan teminatlar\u0131n \u00e7\u00f6z\u00fcm\u00fc i\u015flemleri, \u00d6TV iade alacaklar\u0131n\u0131n vergi incelemesi sonucuna g\u00f6re kesinle\u015fece\u011fi hallerde, mahsuben \u00f6deme \u00fczerine de\u011fil vergi incelemesi sonucuna g\u00f6re ger\u00e7ekle\u015ftirilir.
\nBununla birlikte bu Tebli\u011f ekinde (EK:25) olarak yer alan \u201cErken Teminat \u00c7\u00f6z\u00fcm\u00fc Sertifikas\u0131 (ET\u00c7S)\u201d sahibi m\u00fckelleflerin bahse konu teminatlar\u0131n\u0131n %80\u2019inin \u00e7\u00f6z\u00fcm\u00fc i\u015flemleri \u00d6TV iade alacaklar\u0131na ili\u015fkin devam eden vergi incelemesi sonucu beklenilmeksizin, kalan %20\u2019sinin \u00e7\u00f6z\u00fcm\u00fc i\u015flemleri ise devam eden vergi incelemesinin sonucuna g\u00f6re yerine getirilir.
\nBu kapsamda \u00e7\u00f6z\u00fclecek teminat tutar\u0131n\u0131n Ankara, \u0130stanbul, \u0130zmir ve Kocaeli illeri i\u00e7in 300.000 T\u00fcrk Liras\u0131n\u0131, di\u011fer iller i\u00e7in ise 100.000 T\u00fcrk Liras\u0131n\u0131 a\u015fmas\u0131 halinde ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\/Defterdarl\u0131k onay\u0131n\u0131n al\u0131nmas\u0131 \u00fczerine teminat \u00e7\u00f6z\u00fcm\u00fc i\u015flemleri yerine getirilir.
\n16.3.5.3.1. \u0130malat\u00e7\u0131lar\u0131n M\u00fcracaat \u015eartlar\u0131 ve Sertifika Talebi
\nET\u00c7S almak isteyen ithalat\u00e7\u0131 imalat\u00e7\u0131lar\u0131n;
\ni. Ba\u015fvuru tarihi itibar\u0131yla,
\n– \u015eah\u0131s i\u015fletmelerinde i\u015fletme sahibinin, adi ortakl\u0131klarda ortaklardan her birinin, di\u011fer \u015firketlerde ise y\u00f6netim kurulu \u00fcyeleri ile \u015firket sermayesinin %10\u2019undan fazlas\u0131na sahip olanlar\u0131n affa u\u011fram\u0131\u015f olsalar dahi, h\u0131rs\u0131zl\u0131k, g\u00fcveni k\u00f6t\u00fcye kullanma, doland\u0131r\u0131c\u0131l\u0131k, yalan tan\u0131kl\u0131k, yalan yere yemin, su\u00e7 uydurma, iftira, irtik\u00e2p, r\u00fc\u015fvet c\u00fcr\u00fcmlerinden biri dolay\u0131s\u0131yla hapis cezas\u0131na veya 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu3 ile 1567 say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanuna4 muhalefetten mahkum olmamalar\u0131, 3713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanunu5 kapsam\u0131na giren su\u00e7lardan h\u00fck\u00fcml\u00fc bulunmamalar\u0131 veya 213 say\u0131l\u0131 Vergi Usul Kanununda6 yaz\u0131l\u0131 ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131n\u0131 i\u015flememi\u015f olmalar\u0131,
\n– \u0130malatta kullan\u0131lan mallardan kaynakl\u0131 iade taleplerine y\u00f6nelik en az bir vergi incelemesinin sonu\u00e7lanmas\u0131 ve bu inceleme sonucunun olumlu olmas\u0131,
\n– Katma de\u011fer vergisi a\u00e7\u0131s\u0131ndan sahte belge veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenleme ya da kullanma fiili nedeniyle \u00f6zel esaslara tabi olmamas\u0131,
\n– \u0130malat i\u015finde en az 35 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmas\u0131 (\u0130\u015f\u00e7i say\u0131s\u0131n\u0131n tespitinde bizzat imalat i\u015finde \u00e7al\u0131\u015fan i\u015f\u00e7iler dikkate al\u0131n\u0131r. Bunlar d\u0131\u015f\u0131nda kalan y\u00f6netici, b\u00fcro personeli ve muhasebeci gibi personel dikkate al\u0131nmaz.),
\n– T\u00fcrk Standard\u0131 bulunan konularda, firmalar\u0131n \u00fcretilen \u00fcr\u00fcnlerinin ilgili T\u00fcrk Standartlar\u0131na uygunlu\u011funu belirten ve akdedilen s\u00f6zle\u015fme ile TSE Markas\u0131 kullanma hakk\u0131 veren, firma ad\u0131na d\u00fczenlenen ve \u00fczerlerinde TSE Markas\u0131 kullan\u0131lacak mallar\u0131n ticari markas\u0131, cinsi, s\u0131n\u0131f\u0131, tipi ve t\u00fcr\u00fcn\u00fc belirten, ge\u00e7erlilik s\u00fcresi bir y\u0131l olan \u201cT\u00fcrk Standartlar\u0131na Uygunluk Belgesi\u201dni (TSE Markas\u0131) haiz olmas\u0131,
\n– T\u00fcrk Standard\u0131 bulunmayan konularda, firmalar\u0131n \u00fcretilen \u00fcr\u00fcnlerinin \u00fclkemizin \u015fartlar\u0131 ve ilgili uluslararas\u0131 veya di\u011fer \u00fclkelerin standartlar\u0131 esas al\u0131narak T\u00fcrk Standartlar\u0131 Enstit\u00fcs\u00fc taraf\u0131ndan kabul edilen teknik \u00f6zelliklere uygunlu\u011funu belirten ve akdedilen s\u00f6zle\u015fme ile TSEK Markas\u0131 kullanma hakk\u0131 veren, firma ad\u0131na d\u00fczenlenen ve \u00fczerlerinde TSEK Markas\u0131 kullan\u0131lacak mallar\u0131n ticari markas\u0131, cinsi, s\u0131n\u0131f\u0131, tipi ve t\u00fcr\u00fcn\u00fc belirten, ge\u00e7erlilik s\u00fcresi bir y\u0131l olan \u201cTSE Kritere Uygunluk Belgesi\u201dni (TSEK Markas\u0131) haiz olmas\u0131,
\nii. Ba\u015fvuru tarihinden \u00f6nceki son \u00fc\u00e7 takvim y\u0131l\u0131 itibar\u0131yla;
\n– (I) say\u0131l\u0131 listede yer alan mallara ili\u015fkin \u00d6TV m\u00fckellefiyetinin bulunmas\u0131,
\n– Gelir veya kurumlar vergisi, ge\u00e7ici vergi, gelir veya kurumlar vergisi tevkifat\u0131, katma de\u011fer vergisi (tevkifathari\u00e7) ve \u00d6TV uygulamalar\u0131ndan her birine ait beyanname verme \u00f6devini her bir vergi t\u00fcr\u00fc itibar\u0131yla ikiden fazla aksatmam\u0131\u015f olmas\u0131 (s\u00fcresinden sonra kendili\u011finden verilen beyannameler hari\u00e7),
\n– Vermi\u015f oldu\u011fu muhtasar beyannamelere g\u00f6re ayl\u0131k ortalama \u00e7al\u0131\u015ft\u0131r\u0131lan ki\u015fi say\u0131s\u0131n\u0131n en az 35 olmas\u0131(Hesaplamada, ET\u00c7S ba\u015fvurusunun yap\u0131ld\u0131\u011f\u0131 tarihten \u00f6nceki 36 ayl\u0131k ortalama esas al\u0131n\u0131r. Ancak ayl\u0131k \u00e7al\u0131\u015ft\u0131r\u0131lan ki\u015fi say\u0131s\u0131 en az 30 olmal\u0131d\u0131r.)
\ngerekmektedir.
\nBu \u015fartlar\u0131 haiz ithalat\u00e7\u0131 imalat\u00e7\u0131lar, ET\u00c7S alabilmek i\u00e7in a\u015fa\u011f\u0131daki belgelerin asl\u0131 ya da noter onayl\u0131 \u00f6rneklerini ekleyecekleri bir dilek\u00e7e ile ba\u011fl\u0131 olduklar\u0131 Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\/Defterdarl\u0131\u011fa m\u00fcracaat edeceklerdir:
\n– Sanayi sicil belgesi,
\n– \u00dcretim kapasitesi ile bu kapasitenin gerektirdi\u011fi iktisadi k\u0131ymetlere sahip oldu\u011funu g\u00f6sterir kapasite raporu,
\n– T\u00fcrk Standard\u0131 bulunan konularda T\u00fcrk Standartlar\u0131na Uygunluk Belgesi,
\n– T\u00fcrk Standard\u0131 bulunmayan konularda TSE Kritere Uygunluk Belgesi.
\n16.3.5.3.2. Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\/Defterdarl\u0131k\u00e7a Yap\u0131lacak \u0130\u015flemler
\n\u0130lgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\/Defterdarl\u0131k\u00e7a bu Tebli\u011fin (16.3.5.3.1.) b\u00f6l\u00fcm\u00fcnde ifade edilen hususlara ili\u015fkin bilgi ve belgelerin kontrol\u00fc yap\u0131ld\u0131ktan sonra menfi bir tespit bulunmamas\u0131 halinde ithalat\u00e7\u0131 imalat\u00e7\u0131lara iki takvim y\u0131l\u0131 i\u00e7in ge\u00e7erli olan ET\u00c7S verilir.
\n\u0130malat\u00e7\u0131lara verilen bu sertifikaya ili\u015fkin bilgiler, belgenin verildi\u011fi g\u00fcn\u00fcn ak\u015fam\u0131na kadar \u201cG\u0130B\u0130NTRANET Veri Giri\u015f Sistemi\u201dnde yer alan \u201cErken Teminat \u00c7\u00f6z\u00fcm\u00fc Sertifikas\u0131n\u0131 Haiz \u0130malat\u00e7\u0131lar\u201d formuna i\u015flenir.
\n\u0130thalat\u00e7\u0131 imalat\u00e7\u0131lar\u0131n, m\u00fcracaat tarihinde gerekli olan \u015fartlar\u0131 ta\u015f\u0131mad\u0131\u011f\u0131n\u0131n sonradan anla\u015f\u0131lmas\u0131 veya ET\u00c7S ald\u0131ktan sonra bu sertifikay\u0131 alabilmek i\u00e7in gerekli olan \u015fartlardan bir ya da birka\u00e7\u0131n\u0131 ihlal etmeleri halinde, bu sertifika ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\/Defterdarl\u0131k taraf\u0131ndan iptal edilir ve iptal bilgisi ayn\u0131 g\u00fcn i\u00e7inde \u201cG\u0130B\u0130NTRANET Veri Giri\u015f Sistemi\u201dnde yer alan \u201cErken Teminat \u00c7\u00f6z\u00fcm\u00fc Sertifikas\u0131n\u0131 Haiz \u0130malat\u00e7\u0131lar\u201d formuna i\u015flenir.\u201d
\nTebli\u011f olunur.<\/p>\n
\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014
\n1 12\/6\/2002 tarihli ve 24783 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.
\n2 30\/7\/2002 tarihli ve 24831 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.
\n3 31\/3\/2007 tarihli ve 26479 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.
\n4 25\/2\/1930 tarihli ve 1433 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.
\n5 12\/4\/1991 tarihli ve 20843 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.
\n6 10\/1\/1961 tarihli ve 10703-10705 say\u0131l\u0131 Resm\u00ee Gazeteler\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
Eki i\u00e7in t\u0131klay\u0131n\u0131z.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u00d6zel T\u00fcketim Vergisi Genel Tebli\u011fi Seri No:1\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No:35) 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu1 uygulamas\u0131na ili\u015fkin 1 Seri No.lu \u00d6zel T\u00fcketim Vergisi (\u00d6TV) Genel Tebli\u011fine2 \u201c16.3.5.2. (B) Cetvelindeki Mallar \u0130\u00e7in Al\u0131nan Teminat\u0131n \u00c7\u00f6z\u00fcm\u00fc \u0130\u015flemleri\u201d alt ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki \u201c16.3.5.3. \u0130malatta Kullan\u0131lan Mallar \u0130\u00e7in Erken Teminat \u00c7\u00f6z\u00fcm\u00fc \u0130\u015flemleri\u201d […]<\/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-2991","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\/2991"}],"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=2991"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2991\/revisions"}],"predecessor-version":[{"id":2992,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2991\/revisions\/2992"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}