{"id":3166,"date":"2015-06-23T08:53:06","date_gmt":"2015-06-23T05:53:06","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3166"},"modified":"2015-06-23T08:53:06","modified_gmt":"2015-06-23T05:53:06","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-435nde-degisiklik-yapilmasina-dair-teblig-sira-no-451-03-06-2015","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3166","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 435)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 451) – 03.06.2015"},"content":{"rendered":"

Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 435)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 451) – 03.06.2015<\/strong><\/p>\n\n\n\n
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3 Haziran 2015 \u00c7AR\u015eAMBA<\/td>\n\n

Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

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Say\u0131 : 29375<\/p>\n<\/td>\n<\/tr>\n

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TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\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: 435)\u2019NDE<\/p>\n

DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e<\/p>\n

(SIRA NO: 451)<\/p>\n

3\/4\/2014\u00a0tarihli ve 28961 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 435)\u2019nde a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

1- An\u0131lan Genel Tebli\u011fin; “1. Yeni Nesil \u00d6deme Kaydedici Cihaz Fi\u015fleri” ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (k) bendinden sonra gelen ikinci ve \u00fc\u00e7\u00fcnc\u00fc paragraflar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

“Bu Tebli\u011f ile ihdas edilen ve bankac\u0131l\u0131k bilgilerini de ihtiva eden \u00d6KC fi\u015fleri ile banka POS harcama belgesinin i\u015fyeri n\u00fcshas\u0131 sadece yeni nesil \u00d6KC\u2019nin yaz\u0131c\u0131s\u0131ndan bas\u0131lacakt\u0131r.<\/p>\n

Bankac\u0131l\u0131k kartlar\u0131 ile yap\u0131lan \u00f6deme kar\u015f\u0131l\u0131\u011f\u0131nda \u00d6KC fi\u015fi yerine fatura d\u00fczenlenmesinin s\u00f6z konusu oldu\u011fu durumlarda, mali de\u011feri olan \u00d6KC fi\u015fi yerine, sat\u0131\u015f\u0131n fatural\u0131 sat\u0131\u015f oldu\u011funu belirten bir\u00a0bilgi\u00a0\u00a0fi\u015finin\u00a0\u00d6KC\u2019den d\u00fczenlenerek m\u00fc\u015fteriye verilmesi ve bu bilgi fi\u015finde banka POS harcama bilgilerinin de g\u00f6sterilmesi gerekmektedir. Bilgi fi\u015finde bulunmas\u0131 gereken asgar\u00ee bilgiler ile bilgi fi\u015finin d\u00fczenlenme usul ve esaslar\u0131na ili\u015fkin hususlara Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Mesajla\u015fma Protokol\u00fc dok\u00fcmanlar\u0131nda yer verilir.”<\/p>\n

2- Ayn\u0131 Genel Tebli\u011fin “1.1. Uygulamaya Ge\u00e7i\u015f S\u00fcresi” b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cYetkili \u00d6KC firmalar\u0131n\u0131n,\u00a01\/8\/2014\u00a0tarihinden itibaren satacaklar\u0131 EFT-POS \u00f6zellikli yeni nesil \u00d6KC\u2019lerin yukar\u0131da a\u00e7\u0131kland\u0131\u011f\u0131 \u015fekilde belge d\u00fczenleyecek \u00f6zellikte olmas\u0131 zorunludur. Mezk\u00fbr tarihten evvel sat\u0131lan ve an\u0131lan \u00f6zellikleri ihtiva etmeyen EFT-POS \u00f6zellikli yeni nesil \u00d6KC\u2019leri kullanan m\u00fckellefler, cihazlar\u0131n\u0131n \u00fcretici veya ithalat\u00e7\u0131s\u0131 olan yetkili \u00d6KC firmalar\u0131na m\u00fcracaat ederek cihazlar\u0131n\u0131 en ge\u00e7\u00a01\/8\/2014\u00a0tarihine kadar yukar\u0131da say\u0131lan \u00f6zellikleri haiz hale getirtmeleri mecburidir. Yetkili firmalar\u0131n bu talepleri yerine getirmeleri zorunludur. Yetkili \u00d6KC firmalar\u0131, basit\/bilgisayar ba\u011flant\u0131l\u0131 yeni nesil \u00d6KC\u2019ler i\u00e7in s\u00f6z konusu zorunlulu\u011fu en ge\u00e7\u00a01\/1\/2016\u00a0tarihine kadar yerine getireceklerdir.<\/p>\n

Faaliyetlerinde seyyar EFT-POS (banka POS) cihaz\u0131 kullanan m\u00fckelleflere\u00a01\/10\/2013\u00a0tarihinden itibaren EFT-POS \u00f6zellikli yeni nesil \u00d6KC kullanma mecburiyeti getirildi\u011finden, bu m\u00fckelleflerin seyyar kullan\u0131m \u00f6zelli\u011fi olan banka POS cihaz\u0131 bulundurmamalar\u0131 ve kullanmamalar\u0131 gerekmektedir.<\/p>\n

Basit\/bilgisayar ba\u011flant\u0131l\u0131 yeni nesil \u00d6KC kullanan m\u00fckelleflerin ise, i\u015fletmelerindeki harici banka POS cihazlar\u0131n\u0131\u00a01\/1\/2016\u00a0tarihine kadar yetkili \u00d6KC firmalar\u0131 arac\u0131l\u0131\u011f\u0131yla yeni nesil \u00d6KC\u2019lere (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Mesajla\u015fma Protokollerine uygun olarak) ba\u011flatmalar\u0131 zorunlu olup, bu tarihten sonra yeni nesil \u00d6KC\u2019den ba\u011f\u0131ms\u0131z banka POS cihazlar\u0131n\u0131 kullanmalar\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.\u201d<\/p>\n

Tebli\u011f olunur.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 435)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 451) – 03.06.2015 3 Haziran 2015 \u00c7AR\u015eAMBA Resm\u00ee Gazete Say\u0131 : 29375 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: 435)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 451) 3\/4\/2014\u00a0tarihli ve 28961 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi […]<\/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-3166","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\/3166"}],"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=3166"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3166\/revisions"}],"predecessor-version":[{"id":3167,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3166\/revisions\/3167"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}