T.C.
\nMAL\u0130YE BAKANLI\u011eI
\nGelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 <\/p>\n
KATMA DE\u011eER VERG\u0130S\u0130 S\u0130RK\u00dcLER\u0130\/67<\/p>\n
Konusu<\/p>\n
: K\u0131ymetli ta\u015flarda KDV uygulamas\u0131<\/p>\n
Tarihi<\/p>\n
: 03 \/12\/2014<\/p>\n
Say\u0131s\u0131<\/p>\n
: KDV-67\/2014-2<\/p>\n
\u0130lgili Kanun Maddesi<\/p>\n
: 3065 say\u0131l\u0131 KDV Kanununun (17\/4-g) maddesi<\/p>\n
1. Giri\u015f<\/p>\n
3065 say\u0131l\u0131 Katma De\u011fer Vergisi (KDV) Kanununun 6552 say\u0131l\u0131 Kanunla de\u011fi\u015fik (17\/4-g) maddesi ile k\u0131ymetli ta\u015flar\u0131n (elmas, p\u0131rlanta, yakut, z\u00fcmr\u00fct, topaz, safir, zebercet, inci) 6\/12\/2012 tarihli ve 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanununa g\u00f6re T\u00fcrkiye’de kurulu borsalarda i\u015flem g\u00f6rmek \u00fczere ithali, borsaya teslimi ve borsa \u00fcyeleri aras\u0131nda el de\u011fi\u015ftirmesi KDV’den istisna tutulmu\u015f, bu i\u015flemler d\u0131\u015f\u0131ndaki ithal ve teslimlerde KDV istisnas\u0131 11\/9\/2014 tarihinden itibaren kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n
2. K\u0131ymetli Ta\u015flar\u0131n \u0130thal ve Tesliminde KDV Uygulamas\u0131<\/p>\n
KDV Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No:1) ile k\u0131ymetli ta\u015f teslimlerine ili\u015fkin istisna uygulamas\u0131na y\u00f6nelik a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n
Ba\u015fkanl\u0131\u011f\u0131m\u0131za yans\u0131yan olaylardan k\u0131ymetli ta\u015flardaki istisna uygulamas\u0131na ili\u015fkin teredd\u00fct has\u0131l oldu\u011fu anla\u015f\u0131lan hususlarla ilgili olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131na ihtiya\u00e7 duyulmu\u015ftur.<\/p>\n
2.1. KDV’den \u0130stisna \u0130\u015flemler<\/p>\n
3065 say\u0131l\u0131 KDV Kanununun(17\/4-g) maddesi uyar\u0131nca, 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanununa g\u00f6re T\u00fcrkiye’de kurulu borsalarda i\u015flem g\u00f6recek nitelikteki k\u0131ymetli ta\u015flar\u0131n (elmas, p\u0131rlanta, yakut, z\u00fcmr\u00fct, topaz, safir, zebercet, inci);
\n– Borsada i\u015flem g\u00f6rmek \u00fczere ithali,<\/p>\n
– Borsaya teslimi,<\/p>\n
– Borsa \u00fcyeleri aras\u0131nda borsa i\u00e7inde el de\u011fi\u015ftirmesi,<\/p>\n
– \u0130lgili mevzuat\u0131na g\u00f6re borsaya bildirilmek kayd\u0131yla borsa \u00fcyeleri aras\u0131nda borsa d\u0131\u015f\u0131nda el de\u011fi\u015ftirmesi,<\/p>\n
KDV’den istisna olup, bu i\u015flemlerde KDV hesaplanmayacakt\u0131r.<\/p>\n
2.2. KDV’ye Tabi \u0130\u015flemler<\/p>\n
K\u0131ymetli ta\u015flar\u0131n;<\/p>\n
– Borsaya \u00fcye olmayanlar aras\u0131nda el de\u011fi\u015ftirmesi,<\/p>\n
– Borsa \u00fcyeleri taraf\u0131ndan borsaya \u00fcye olmayanlara teslimi (\u0130lgili mevzuat\u0131na g\u00f6re borsaya bildirilmesi hali dahil),
\n– Borsaya \u00fcye olmayanlar taraf\u0131ndan borsa \u00fcyelerine teslimi,<\/p>\n
– Borsa \u00fcyeleri veya borsaya \u00fcye olmayanlar taraf\u0131ndan nihai t\u00fcketiciye teslimi,<\/p>\n
– Borsa \u00fcyeleri taraf\u0131ndan borsada i\u015flem g\u00f6rmeyecek \u015fekilde ithali,<\/p>\n
– Borsaya \u00fcye olmayanlar taraf\u0131ndan ithali,<\/p>\n
istisna kapsam\u0131na girmemektedir. Bu i\u015flemlerde, k\u0131ymetli ta\u015f bedeli dahil toplam bedel \u00fczerinden (k\u00fcl\u00e7e alt\u0131n ve\/veya k\u00fcl\u00e7e g\u00fcm\u00fc\u015f bedeli hari\u00e7) KDV hesaplanacakt\u0131r.<\/p>\n
2.3. \u00d6zel Matrah \u015eekli Uygulanacak \u0130\u015flemler<\/p>\n
K\u0131ymetli ta\u015f ihtiva eden veya bu ta\u015flardan yap\u0131lm\u0131\u015f e\u015fyan\u0131n ithal ve teslimleri KDV’ye tabidir. Ancak, ilgili mevzuat\u0131na g\u00f6re borsaya bildirilmek kayd\u0131yla, borsada kay\u0131tl\u0131 k\u0131ymetli ta\u015f ihtiva eden veya bu ta\u015flardan yap\u0131lm\u0131\u015f e\u015fyan\u0131n borsa \u00fcyeleri aras\u0131nda borsa d\u0131\u015f\u0131nda el de\u011fi\u015ftirmesinde KDV matrah\u0131; teslim bedelinden borsada kay\u0131tl\u0131 k\u0131ymetli ta\u015f bedeli d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutard\u0131r. Borsada kay\u0131tl\u0131 k\u0131ymetli ta\u015f bedeli olarak ise, k\u0131ymetli ta\u015f\u0131n teslim tarihinde Borsa \u0130stanbul Elmas ve K\u0131ymetli Ta\u015flar Piyasas\u0131nda olu\u015fan fiyat\u0131 esas al\u0131n\u0131r. Teslim tarihinde borsada fiyat olu\u015fmamas\u0131 halinde teslim tarihinden \u00f6nceki son i\u015flem g\u00fcn\u00fc itibariyle olu\u015fan fiyat esas al\u0131n\u0131r.<\/p>\n
\u00d6zel matrah \u015fekli uygulamas\u0131, k\u0131ymetli ta\u015f ihtiva eden veya bu ta\u015flardan yap\u0131lm\u0131\u015f e\u015fyan\u0131n ilgili mevzuat\u0131na g\u00f6re borsaya bildirilmek kayd\u0131yla borsa \u00fcyeleri aras\u0131nda borsa d\u0131\u015f\u0131nda el de\u011fi\u015ftirmesi ile s\u0131n\u0131rl\u0131 olup, k\u0131ymetli ta\u015f ihtiva eden veya bu ta\u015flardan yap\u0131lm\u0131\u015f e\u015fyan\u0131n bu i\u015flem d\u0131\u015f\u0131ndaki ithal, teslim ve el de\u011fi\u015ftirmelerinde \u00f6zel matrah \u015fekli uygulanmayacakt\u0131r. \u00d6rne\u011fin k\u0131ymetli ta\u015f ihtiva eden veya bu ta\u015flardan yap\u0131lm\u0131\u015f e\u015fyan\u0131n borsa \u00fcyeleri veya borsaya \u00fcye olmayanlar taraf\u0131ndan nihai t\u00fcketicilere tesliminde \u00f6zel matrah \u015fekli uygulanmayacak, toplam bedel (k\u00fcl\u00e7e alt\u0131n ve\/veya k\u00fcl\u00e7e g\u00fcm\u00fc\u015f bedeli hari\u00e7) \u00fczerinden KDV hesaplanacakt\u0131r.
\nDuyurulur.<\/p>\n
Adnan ERT\u00dcRK<\/p>\n
Gelir \u0130daresi Ba\u015fkan\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"
T.C. MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 KATMA DE\u011eER VERG\u0130S\u0130 S\u0130RK\u00dcLER\u0130\/67 Konusu : K\u0131ymetli ta\u015flarda KDV uygulamas\u0131 Tarihi : 03 \/12\/2014 Say\u0131s\u0131 : KDV-67\/2014-2 \u0130lgili Kanun Maddesi : 3065 say\u0131l\u0131 KDV Kanununun (17\/4-g) maddesi 1. Giri\u015f 3065 say\u0131l\u0131 Katma De\u011fer Vergisi (KDV) Kanununun 6552 say\u0131l\u0131 Kanunla de\u011fi\u015fik (17\/4-g) maddesi ile k\u0131ymetli ta\u015flar\u0131n (elmas, p\u0131rlanta, yakut, z\u00fcmr\u00fct, […]<\/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-3060","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\/3060"}],"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=3060"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3060\/revisions"}],"predecessor-version":[{"id":3061,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3060\/revisions\/3061"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}