2014\/6881 say\u0131l\u0131 Kararname Kapsam\u0131nda Aerosol \u00dcretiminde Kullan\u0131lacak L.P.G. yi \u00dcreten Da\u011f\u0131t\u0131c\u0131lara Verilecek Raporu D\u00fczenlemeye Yetkili Akredite Laboratuvarlar<\/p>\n
Tarih\t19\/11\/2014
\nSay\u0131\t\u00d6TV-1\/2014-3
\nKapsam\t<\/p>\n
T.C.<\/p>\n
MAL\u0130YE BAKANLI\u011eI<\/p>\n
Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/p>\n
\u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 S\u0130RK\u00dcLER\u0130\/22<\/p>\n
Konusu: 2014\/6881 say\u0131l\u0131 Kararname Kapsam\u0131nda Aerosol \u00dcretiminde Kullan\u0131lacak L.P.G. yi \u00dcreten Da\u011f\u0131t\u0131c\u0131lara Verilecek Raporu D\u00fczenlemeye Yetkili Akredite Laboratuvarlar<\/p>\n
Tarihi: 19\/11\/2014<\/p>\n
Say\u0131s\u0131: \u00d6TV-1\/2014-3<\/p>\n
\u0130lgili Oldu\u011fu Madde: \u00d6TV Kanunu Madde 12<\/p>\n
30\/9\/2014 tarihli ve 2014\/6881 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Karar\u0131n 1 inci maddesinde 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (I) say\u0131l\u0131 listenin (A) cetvelindeki vergi tutar\u0131 uygulanarak teslim edilen 2711.19.00.00.11 G.T.\u0130.P. numaral\u0131 “S\u0131v\u0131la\u015ft\u0131r\u0131lm\u0131\u015f Petrol Gaz\u0131 (L.P.G.) Di\u011ferleri” isimli mal\u0131n vergi tutar\u0131n\u0131n, bu mal\u0131n imalat\u00e7\u0131lar taraf\u0131ndan aerosol \u00fcretiminde kullan\u0131lm\u0131\u015f oldu\u011funun tespiti halinde, s\u0131f\u0131r olarak uygulanaca\u011f\u0131na y\u00f6nelik d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n
S\u00f6z konusu Kararnamede d\u00fczenlenen indirimli vergi uygulamas\u0131ndan kaynaklanan vergi farkl\u0131la\u015ft\u0131rmas\u0131n\u0131n aerosol \u00fcreticilerine 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 uygun g\u00f6r\u00fclm\u00fc\u015f olup bu d\u00fczenlemenin uygulama usul ve esaslar\u0131 36 Seri No.lu \u00d6TV Genel Tebli\u011finde a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n
Bu \u00e7er\u00e7evede Kararname kapsam\u0131ndaki aerosol \u00fcreticilerine, aerosol \u00fcretiminde kullan\u0131lmaya uygun standardize edilmi\u015f L.P.G. sat\u0131\u015f\u0131 yapmak isteyen da\u011f\u0131t\u0131c\u0131lara Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan d\u00fczenlenen ve bir \u00f6rne\u011fi Tebli\u011f ekinde yer alan “Da\u011f\u0131t\u0131m \u0130zin Belgesi” verilecektir.<\/p>\n
Bununla birlikte bahse konu Tebli\u011fin 3 \u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde yer alan a\u00e7\u0131klamalar uyar\u0131nca, “Da\u011f\u0131t\u0131m \u0130zin Belgesi” talep eden da\u011f\u0131t\u0131c\u0131lar\u0131n s\u00f6z konusu belgeyi alabilmeleri i\u00e7in di\u011fer \u015fartlar\u0131n yan\u0131nda bu Tebli\u011fde tan\u0131mlanan L.P.G. \u00fcretecek kapasitede tesisinin bulundu\u011funa ve bu tesisten elde edilen numunenin aerosol \u00fcretiminde kullan\u0131lmaya uygun standardize edilmi\u015f L.P.G. oldu\u011funa dair T\u00fcrk Akreditasyon Kurumu taraf\u0131ndan akredite edilmi\u015f ve Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca ilan edilecek genel ve \u00f6zel b\u00fct\u00e7eli idarelere ait laboratuvarlardan al\u0131nan raporu ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\/Defterdarl\u0131\u011fa vermi\u015f olmalar\u0131 gerekmektedir.<\/p>\n
Buna g\u00f6re “Orta Do\u011fu Teknik \u00dcniversitesi Petrol Ara\u015ft\u0131rma Merkezi Ankara Laboratuvar\u0131” s\u00f6z konusu raporu vermeye yetkili laboratuvar olarak belirlenmi\u015ftir.<\/p>\n
Duyurulur.<\/p>\n
Adnan ERT\u00dcRK<\/p>\n
Gelir \u0130daresi Ba\u015fkan\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"
2014\/6881 say\u0131l\u0131 Kararname Kapsam\u0131nda Aerosol \u00dcretiminde Kullan\u0131lacak L.P.G. yi \u00dcreten Da\u011f\u0131t\u0131c\u0131lara Verilecek Raporu D\u00fczenlemeye Yetkili Akredite Laboratuvarlar Tarih 19\/11\/2014 Say\u0131 \u00d6TV-1\/2014-3 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\/22 Konusu: 2014\/6881 say\u0131l\u0131 Kararname Kapsam\u0131nda Aerosol \u00dcretiminde Kullan\u0131lacak L.P.G. yi \u00dcreten Da\u011f\u0131t\u0131c\u0131lara Verilecek Raporu D\u00fczenlemeye Yetkili Akredite Laboratuvarlar Tarihi: 19\/11\/2014 Say\u0131s\u0131: \u00d6TV-1\/2014-3 \u0130lgili […]<\/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-3051","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\/3051"}],"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=3051"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3051\/revisions"}],"predecessor-version":[{"id":3052,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3051\/revisions\/3052"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3051"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3051"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}