{"id":3181,"date":"2015-07-01T12:51:08","date_gmt":"2015-07-01T09:51:08","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3181"},"modified":"2015-07-01T12:51:08","modified_gmt":"2015-07-01T09:51:08","slug":"katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-3-27-06-2015","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3181","title":{"rendered":"Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 3) – 27.06.2015"},"content":{"rendered":"

Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 3) – 27.06.2015<\/strong><\/p>\n\n\n\n
\n\n\n\n\n\n
27 Haziran 2015 CUMARTES\u0130<\/td>\n\n

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

\n

Say\u0131 : 29399<\/p>\n<\/td>\n<\/tr>\n

\n

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

KATMA DE\u011eER VERG\u0130S\u0130 GENEL UYGULAMA TEBL\u0130\u011e\u0130NDE<\/p>\n

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

(SER\u0130 NO: 3)<\/p>\n

27\/3\/2015\u00a0tarihli ve 6637 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile 25\/10\/1984 tarihli ve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi (KDV) Kanununa eklenen ge\u00e7ici 34 \u00fcnc\u00fc maddenin Maliye Bakanl\u0131\u011f\u0131na verdi\u011fi yetki \u00e7er\u00e7evesinde, 26\/4\/2014 tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan KDV Genel Uygulama Tebli\u011finin (II\/E) b\u00f6l\u00fcm\u00fcn\u00fcn sonuna ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki metin eklenmi\u015ftir.<\/p>\n

\u201c6. Milletleraras\u0131\u00a0Andla\u015fma\u00a0H\u00fck\u00fcmleri \u00c7er\u00e7evesinde KDV\u2019den \u0130stisna Edilmi\u015f Olan Transit Petrol Boru Hatt\u0131 Projelerinin \u0130n\u015fa ve Modernizasyonuna \u0130li\u015fkin \u0130stisna<\/strong><\/p>\n

6.1. \u0130stisnan\u0131n Kapsam\u0131<\/strong><\/p>\n

6637 say\u0131l\u0131 Kanun ile 3065 say\u0131l\u0131 Kanuna eklenen ge\u00e7ici 34 \u00fcnc\u00fc maddede;<\/p>\n

\u201cBu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce usul\u00fcne uygun olarak y\u00fcr\u00fcrl\u00fc\u011fe giren ve\u00a023\/6\/2000\u00a0tarihli ve 4586 say\u0131l\u0131 Petrol\u00fcn Boru Hatlar\u0131 ile Transit Ge\u00e7i\u015fine Dair Kanun kapsam\u0131nda bulunan milletleraras\u0131\u00a0andla\u015fma\u00a0h\u00fck\u00fcmleri \u00e7er\u00e7evesinde katma de\u011fer vergisinden istisna edilmi\u015f olan transit petrol boru hatt\u0131 projelerinin in\u015fa ve modernizasyonunu ger\u00e7ekle\u015ftirenlere 1\/1\/2014 tarihinden itibaren yap\u0131lan teslim ve hizmetler katma de\u011fer vergisinden m\u00fcstesnad\u0131r.<\/p>\n

Bu kapsamda yap\u0131lan mal teslimleri ve hizmet ifalar\u0131 nedeniyle y\u00fcklenilen vergiler, vergiye tabi i\u015flemler \u00fczerinden hesaplanan vergiden indirilir. \u0130ndirim yoluyla telafi edilemeyen vergiler, 32\u00a0nci\u00a0madde h\u00fckm\u00fc uyar\u0131nca istisna kapsam\u0131nda i\u015flem yapan m\u00fckellefin talebi \u00fczerine iade edilir.<\/p>\n

Maliye Bakanl\u0131\u011f\u0131, istisna kapsam\u0131na girecek teslim ve hizmetleri tan\u0131mlamaya, istisna ve iadeye ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

Buna g\u00f6re, s\u00f6z konusu istisna h\u00fckm\u00fcn\u00fcn uygulanabilmesi i\u00e7in;<\/p>\n

-Bu madde h\u00fckm\u00fcn\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi\u00a07\/4\/2015\u00a0tarihinden \u00f6nce usul\u00fcne uygun olarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bir milletleraras\u0131\u00a0andla\u015fma\u00a0olmas\u0131,<\/p>\n

-Bu\u00a0andla\u015fman\u0131n\u00a023\/6\/2000\u00a0tarihli ve 4586 say\u0131l\u0131 Petrol\u00fcn Boru Hatlar\u0131 ile Transit Ge\u00e7i\u015fine Dair Kanun kapsam\u0131nda bulunmas\u0131,<\/p>\n

-Milletleraras\u0131\u00a0andla\u015fmada\u00a0in\u015fa ve modernize edilecek transit petrol boru hatlar\u0131n\u0131n KDV\u2019den istisna edildi\u011fine dair h\u00fck\u00fcm bulunmas\u0131<\/p>\n

gerekmektedir.<\/p>\n

Bu \u015fartlar\u00a0dahilindeki\u00a0transit petrol boru hatlar\u0131n\u0131n in\u015fa ve modernizasyonunu ger\u00e7ekle\u015ftirenlere, in\u015fa ve modernizasyona ili\u015fkin yap\u0131lan teslim ve hizmetler, 1\/1\/2014 tarihinden itibaren KDV\u2019den istisnad\u0131r.<\/p>\n

Enerji ve Tabii Kaynaklar Bakanl\u0131\u011f\u0131, transit petrol boru hatt\u0131 projesinin bu istisna kapsam\u0131nda oldu\u011funa ili\u015fkin bir belge verir. Bu istisnadan Enerji ve Tabii Kaynaklar Bakanl\u0131\u011f\u0131 taraf\u0131ndan verilen belge sahipleri yararlanabilir.<\/p>\n

\u0130stisna kapsam\u0131ndaki projelerin in\u015fa ve modernizasyonunu ger\u00e7ekle\u015ftirenlere yap\u0131lacak teslim ve hizmetlerin, m\u00fcnhas\u0131ran bu hatlar\u0131n in\u015fa ve modernizasyonuna ili\u015fkin olmas\u0131 gerekir.<\/p>\n

Bu nedenle, belge sahiplerinin idari faaliyetleri ile idari bina, tesis ve te\u00e7hizat\u0131n\u0131n in\u015fas\u0131, kurulmas\u0131 ve i\u015fletilmesine ait mal ve hizmet al\u0131mlar\u0131na istisna uygulanmaz. Mobilya, mefru\u015fat ve benzeri demirba\u015flar ile binek otomobili, minib\u00fcs, otob\u00fcs ve benzeri ara\u00e7 al\u0131mlar\u0131 istisna kapsam\u0131nda de\u011ferlendirilmez. \u0130stisna kapsam\u0131nda de\u011ferlendirilmeyen bu al\u0131mlara ili\u015fkin yedek par\u00e7a, yak\u0131t, tadil, bak\u0131m ve onar\u0131m masraflar\u0131 ile idari hizmet birimlerinin tadil, bak\u0131m, onar\u0131m, \u0131s\u0131tma, ayd\u0131nlatma giderleri, her t\u00fcrl\u00fc b\u00fcro malzemesi, k\u0131rtasiye, yiyecek, giyecek gibi al\u0131mlar ve temizlik hizmetlerinde de istisna uygulanmaz.<\/p>\n

Yap\u0131lan i\u015fin b\u00fct\u00fcn\u00fc i\u00e7erisinde istisna kapsam\u0131nda olmayan mal ve hizmetlerin bulunmas\u0131 halinde bunlar ayr\u0131ca fatura edilir ve bu teslim veya hizmet bedelleri \u00fczerinden KDV hesaplan\u0131r.<\/p>\n

\u0130n\u015fa ve modernizasyon i\u015flerinde do\u011frudan kullan\u0131lan mal ve hizmetlere ili\u015fkin olarak, bu i\u015flerde kullan\u0131lan boru, yedek par\u00e7a, sarf malzemesi ve benzeri mal al\u0131mlar\u0131 ile in\u015fa ve modernizasyonla ilgili yap\u0131m i\u015fleri, bu i\u015flerde kullan\u0131lan mallar\u0131n ta\u015f\u0131nmas\u0131na y\u00f6nelik nakliye hizmeti ve benzeri hizmetler istisna kapsam\u0131nda de\u011ferlendirilir.<\/p>\n

3065 say\u0131l\u0131 Kanunun ge\u00e7ici 34 \u00fcnc\u00fc maddesinde d\u00fczenlenen istisnan\u0131n uygulamas\u0131 bu Tebli\u011fin (II\/B-3.2.2), beyan\u0131 (II\/B-3.3), iadesi (II\/B-3.4) b\u00f6l\u00fcm\u00fcnde yap\u0131lan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n

6.2. M\u00fcteselsil Sorumluluk<\/strong><\/p>\n

Bu istisna kapsam\u0131nda i\u015flem yap\u0131labilmesi i\u00e7in, istisna belgesinin, teslim veya hizmeti yapacak olan sat\u0131c\u0131 m\u00fckellefe ibraz edilmesi \u015fartt\u0131r. M\u00fckelleflerin bu belge olmadan istisna uygulamalar\u0131 halinde, istisna uygulamas\u0131 nedeniyle\u00a0ziyaa\u00a0u\u011frat\u0131lan vergi, ceza, zam ve faizlerden teslim veya hizmeti yapan m\u00fckellefler ile birlikte teslim veya hizmet yap\u0131lan al\u0131c\u0131 da\u00a0m\u00fcteselsilen\u00a0sorumludur.<\/p>\n

\u0130\u015flemin, istisna i\u00e7in bu b\u00f6l\u00fcmde a\u00e7\u0131klanan \u015fartlar\u0131 ba\u015ftan ta\u015f\u0131mad\u0131\u011f\u0131 ya da \u015fartlar\u0131n daha sonra ihlal edildi\u011finin tespiti halinde,\u00a0ziyaa\u00a0u\u011frat\u0131lan vergi ile buna ba\u011fl\u0131 ceza, faiz ve zamlar, kendisine istisna kapsam\u0131nda teslim veya hizmet yap\u0131lan al\u0131c\u0131dan aran\u0131r.<\/p>\n

6.3.\u00a01\/1\/2014\u00a0Tarihinden \u0130stisna Belgesinin Al\u0131nd\u0131\u011f\u0131 Tarihe Kadar KDV \u00d6denerek Yap\u0131lan Al\u0131mlar<\/strong><\/p>\n

3065 say\u0131l\u0131 Kanunun ge\u00e7ici 34 \u00fcnc\u00fc maddesi\u00a07\/4\/2015\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmekle birlikte istisna h\u00fckm\u00fc 1\/1\/2014 tarihinden itibaren yap\u0131lan teslim ve hizmetleri de kapsamaktad\u0131r.<\/p>\n

Bu istisna kapsam\u0131nda yap\u0131lan mal teslimleri ve hizmet ifalar\u0131 nedeniyle y\u00fcklenilen vergiler, vergiye tabi i\u015flemler \u00fczerinden hesaplanan vergiden indirilir. \u0130ndirim yoluyla telafi edilemeyen vergiler, 3065 say\u0131l\u0131 Kanunun 32\u00a0nci\u00a0maddesi h\u00fckm\u00fc uyar\u0131nca istisna kapsam\u0131nda i\u015flem yapan m\u00fckellefin talebi \u00fczerine iade edilir.<\/p>\n

Belge sahibi m\u00fckelleflerin\u00a01\/1\/2014\u00a0tarihi ile istisna belgesinin al\u0131nd\u0131\u011f\u0131 tarih aras\u0131nda bu Tebli\u011fin (II\/E-6.1) b\u00f6l\u00fcm\u00fcnde yap\u0131lan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde istisna kapsam\u0131nda olan ancak, KDV \u00f6demek suretiyle temin edilen mal ve hizmetlerle ilgili olarak bu Tebli\u011fin (I\/C-1.1) b\u00f6l\u00fcm\u00fcnde yap\u0131lan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde gerekli d\u00fczeltme i\u015flemleri yap\u0131l\u0131r. Bu d\u00fczeltme i\u015flemleri sonucu fazla veya yersiz olarak \u00f6denmi\u015f olan vergi sat\u0131c\u0131lara iade edilir.\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":"

Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 3) – 27.06.2015 27 Haziran 2015 CUMARTES\u0130 Resm\u00ee Gazete Say\u0131 : 29399 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: 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: 3) 27\/3\/2015\u00a0tarihli ve 6637 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na […]<\/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-3181","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\/3181"}],"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=3181"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3181\/revisions"}],"predecessor-version":[{"id":3182,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3181\/revisions\/3182"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}