7 A\u011fustos 2014 PER\u015eEMBE<\/p>\n
Resm\u00ee Gazete<\/p>\n
Say\u0131 : 29081<\/p>\n
TEBL\u0130\u011e<\/p>\n
Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 426)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K<\/p>\n
YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 437)<\/p>\n
15\/6\/2013 tarihli ve 28678 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 426)\u2019nin 6 nc\u0131 b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201c6. Yeni Nesil \u00d6deme Kaydedici Cihazlar\u0131n Kay\u0131t S\u00fcreleri<\/p>\n
M\u00fckellefler, gerek mecburiyetlerinin ba\u015flamas\u0131 sebebiyle gerekse mecburiyetleri ba\u015flamadan kendi istekleri ile kullanmak \u00fczere ald\u0131klar\u0131 yeni nesil \u00f6deme kaydedici cihazlar\u0131, al\u0131\u015f faturas\u0131n\u0131n d\u00fczenlendi\u011fi tarihten (fatura tarihi dahil) itibaren 15 g\u00fcn i\u00e7erisinde ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine bir dilek\u00e7eyle (al\u0131\u015f faturas\u0131 \u00f6rne\u011fi, cihaz sicil numaras\u0131, cihazdan al\u0131nan bir fi\u015f \u00f6rne\u011fi de d\u00e2hil olmak \u00fczere gerekli belgeleri eklemek suretiyle) bildirerek kay\u0131t ettireceklerdir. Ayr\u0131ca m\u00fckellefler kay\u0131t i\u015flemi ile birlikte, kullanmak \u00fczere ald\u0131klar\u0131 her bir cihaz i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere \u201c\u00d6deme Kaydedici Cihazlara Ait Levha\u201dy\u0131 s\u00f6z konusu s\u00fcre i\u00e7erisinde vergi dairelerinden alarak i\u015fyerlerinde devaml\u0131 surette g\u00f6r\u00fclebilecek bir yere asacaklard\u0131r.<\/p>\n
Cihaz\u0131n al\u0131nd\u0131\u011f\u0131 tarih itibariyle yeni nesil \u00f6deme kaydedici cihazlar\u0131 kullanma mecburiyetinin ba\u015flamas\u0131na 15 g\u00fcnden daha az bir s\u00fcrenin bulunmas\u0131 halinde m\u00fckellefler, s\u00f6z konusu 15 g\u00fcn\u00fcn sonunu beklemeyecekler ve mecburiyetleri ba\u015flamadan \u00f6nce yukar\u0131da a\u00e7\u0131kland\u0131\u011f\u0131 \u015fekilde kay\u0131tlar\u0131n\u0131 yapt\u0131r\u0131p \u00f6deme kaydedici cihazlara ait levhalar\u0131n\u0131 alacaklard\u0131r. Di\u011fer bir anlat\u0131mla m\u00fckellefler cihazlar\u0131, al\u0131\u015f faturas\u0131n\u0131n d\u00fczenlendi\u011fi tarihten itibaren (yeni nesil\u00f6deme kaydedici cihazlar\u0131 kullanma mecburiyetinin ba\u015flama tarihini ge\u00e7memek \u015fart\u0131yla) 15 g\u00fcn i\u00e7erisinde vergi dairesine kaydettirip levhalar\u0131n\u0131 alarak kullanmaya ba\u015flayacaklard\u0131r.\u201d<\/p>\n
Tebli\u011f olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"
7 A\u011fustos 2014 PER\u015eEMBE Resm\u00ee Gazete Say\u0131 : 29081 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131ndan: VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 426)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 437) 15\/6\/2013 tarihli ve 28678 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 426)\u2019nin 6 nc\u0131 b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. \u201c6. Yeni Nesil \u00d6deme Kaydedici Cihazlar\u0131n […]<\/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-3003","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\/3003"}],"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=3003"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3003\/revisions"}],"predecessor-version":[{"id":3004,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3003\/revisions\/3004"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}