30 Aral\u0131k 2014 Tarihli Resmi Gazete
\nSay\u0131: 29221
\nMaliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
KATMA DE\u011eER VERG\u0130S\u0130 GENEL UYGULAMA TEBL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 2)<\/p>\n
3065 say\u0131l\u0131 Katma De\u011fer Vergisi (KDV) Kanununun ilgili maddelerinin verdi\u011fi yetki \u00e7er\u00e7evesinde 26\/04\/2014 tarih ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde a\u015fa\u011f\u0131daki d\u00fczenlemelerin yap\u0131lmas\u0131na gerek duyulmu\u015ftur.<\/p>\n
1. KDV Genel Uygulama Tebli\u011finin (III\/B-3) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir.<\/p>\n
\u201c2006\/10379 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile indirimli vergi oran\u0131na tabi teslim ve hizmetlerde iade uygulamas\u0131 ile ilgili s\u0131n\u0131r, 2006 y\u0131l\u0131nda ger\u00e7ekle\u015fecek i\u015flemler i\u00e7in ge\u00e7erli olmak \u00fczere 10.000 TL olarak belirlenmi\u015f, 2007 ve izleyen y\u0131llarda ise bu s\u0131n\u0131r\u0131n Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulanaca\u011f\u0131, bu \u015fekilde yap\u0131lacak hesaplamada 50 TL ve daha d\u00fc\u015f\u00fck tutarlar\u0131n dikkate al\u0131nmayaca\u011f\u0131, 50 TL’den fazla olan tutarlar\u0131n ise 100 TL\u2019nin en yak\u0131n kat\u0131na y\u00fckseltilece\u011fi belirtilmi\u015ftir.<\/p>\n
Bu kapsamda yap\u0131lan hesaplamaya g\u00f6re, indirimli orana tabi i\u015flemler nedeniyle y\u00fcklenilen ve indirim yoluyla giderilemeyen KDV tutar\u0131n\u0131n iade konusu yap\u0131lamayacak k\u0131sm\u0131yla ilgili s\u0131n\u0131r; 2006 y\u0131l\u0131 i\u00e7in 10.000 TL, 2007 y\u0131l\u0131 i\u00e7in 10.800 TL, 2008 y\u0131l\u0131 i\u00e7in 11.600 TL, 2009 y\u0131l\u0131 i\u00e7in 13.000 TL, 2010 y\u0131l\u0131 i\u00e7in 13.300 TL, 2011 y\u0131l\u0131i\u00e7in 14.300 TL, 2012 y\u0131l\u0131 i\u00e7in 15.800 TL, 2013 y\u0131l\u0131 i\u00e7in 17.000 TL, 2014 y\u0131l\u0131 i\u00e7in 17.700 TL, 2015 y\u0131l\u0131 i\u00e7in 19.500 TL olarak belirlenmi\u015ftir.\u201d<\/p>\n
2. KDV Genel Uygulama Tebli\u011finin (III\/B-3.3.) b\u00f6l\u00fcm\u00fcn\u00fcn d\u00f6rd\u00fcnc\u00fc paragraf\u0131ndaki parantez i\u00e7i \u201c(2006 y\u0131l\u0131 i\u00e7in 10.000 TL, 2007 y\u0131l\u0131 i\u00e7in 10.800 TL, 2008 y\u0131l\u0131 i\u00e7in 11.600 TL, 2009 y\u0131l\u0131 i\u00e7in 13.000 TL, 2010 y\u0131l\u0131 i\u00e7in 13.300 TL, 2011 y\u0131l\u0131 i\u00e7in 14.300 TL, 2012 y\u0131l\u0131 i\u00e7in 15.800 TL, 2013 y\u0131l\u0131 i\u00e7in 17.000 TL ve 2014 y\u0131l\u0131 i\u00e7in 17.700 TL\u2019yi)\u201d ibaresi Tebli\u011f metninden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.
\nTebli\u011f olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"
30 Aral\u0131k 2014 Tarihli Resmi Gazete Say\u0131: 29221 Maliye Bakanl\u0131\u011f\u0131ndan: KATMA DE\u011eER VERG\u0130S\u0130 GENEL UYGULAMA TEBL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 2) 3065 say\u0131l\u0131 Katma De\u011fer Vergisi (KDV) Kanununun ilgili maddelerinin verdi\u011fi yetki \u00e7er\u00e7evesinde 26\/04\/2014 tarih ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde a\u015fa\u011f\u0131daki d\u00fczenlemelerin yap\u0131lmas\u0131na gerek duyulmu\u015ftur. 1. […]<\/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-3071","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\/3071"}],"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=3071"}],"version-history":[{"count":2,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3071\/revisions"}],"predecessor-version":[{"id":3075,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3071\/revisions\/3075"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}