Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 421)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 448) – 04.04.2015<\/p>\n
4 Nisan 2015 CUMARTES\u0130<\/p>\n
Resm\u00ee Gazete<\/p>\n
Say\u0131 : 29316<\/p>\n
TEBL\u0130\u011e<\/p>\n
Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n
VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 421)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K<\/p>\n
YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 448)<\/p>\n
4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun1 ilgili maddelerinin verdi\u011fi yetki \u00e7er\u00e7evesinde yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 4212)\u2019nde a\u015fa\u011f\u0131daki d\u00fczenlemelerin yap\u0131lmas\u0131na gerek duyulmu\u015ftur.<\/p>\n
1. Tebli\u011fin \u201c3.1. Kapsama Giren M\u00fckellefler\u201d b\u00f6l\u00fcm\u00fcne a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n
\u201c3.1.7. Bu Tebli\u011f kapsam\u0131nda elektronik fatura ve elektronik defter uygulamas\u0131na ge\u00e7me zorunlulu\u011fu getirilen m\u00fckellefler; tam b\u00f6l\u00fcnme, birle\u015fme (devralma \u015feklinde birle\u015fme ve yeni kurulu\u015f \u015feklinde birle\u015fme) veya t\u00fcr (nev\u2019i) de\u011fi\u015fikli\u011fine gitmeleri halinde devrolunan veya birle\u015filen t\u00fczel ki\u015fi m\u00fckellefler ile tam b\u00f6l\u00fcnme veya t\u00fcr (nev\u2019i) de\u011fi\u015fikli\u011fi sonucunda ortaya \u00e7\u0131kan yeni t\u00fczel ki\u015fi m\u00fckellefler elektronik fatura uygulamas\u0131na ge\u00e7mek ve elektronik defter kullanmak zorundad\u0131r. Uygulamalara ge\u00e7me s\u00fcresi hi\u00e7bir ko\u015fulda i\u015flemin ticaret siciline tescil tarihini izleyen ay\u0131n ba\u015f\u0131ndan itibaren 3 ay\u0131 ge\u00e7emez.\u201d<\/p>\n
2. Tebli\u011fin \u201c5. Sorumluluk ve Cezai Yapt\u0131r\u0131mlar\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 5.1. b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201c5.1. 397 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi kapsam\u0131nda bilgi i\u015flem sistemlerinin entegrasyonuy\u00f6ntemiyle elektronik fatura uygulamas\u0131ndan yararlanan m\u00fckellefler, sistemlerini kesintisiz 7 g\u00fcn 24 saat fatura ve ilgili mesajlar\u0131 alabilir ve g\u00f6nderebilir halde a\u00e7\u0131k tutmak zorundad\u0131rlar. M\u00fccbir sebepler d\u0131\u015f\u0131nda bu zorunlulu\u011fa uymayan m\u00fckelleflerin entegrasyon izinleri iptal edilecek olup, Ba\u015fkanl\u0131k taraf\u0131ndan portal hesaplar\u0131 otomatik olarak a\u00e7\u0131lacakt\u0131r. Entegrasyon izni iptal edilen ve portal hesaplar\u0131 a\u00e7\u0131lan m\u00fckellefler isterlerse Ba\u015fkanl\u0131ktan izin alm\u0131\u015f bir \u00f6zel entegrat\u00f6r ile de anla\u015fabilir ve elektronik fatura uygulamas\u0131n\u0131 \u00f6zel entegrasyon y\u00f6ntemi ile de kullanabilirler.\u201d<\/p>\n
3. Tebli\u011fin 5.4. b\u00f6l\u00fcm\u00fc bu Tebli\u011fin yay\u0131m tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n
Tebli\u011f olunur.<\/p>\n
\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013<\/p>\n
1 10\/1\/1961 tarihli ve 10703 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
2 14\/12\/2012 tarihli ve 28497 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"
Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 421)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 448) – 04.04.2015 4 Nisan 2015 CUMARTES\u0130 Resm\u00ee Gazete Say\u0131 : 29316 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 421)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 448) 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun1 […]<\/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-3129","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\/3129"}],"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=3129"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3129\/revisions"}],"predecessor-version":[{"id":3130,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3129\/revisions\/3130"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}