{"id":3231,"date":"2016-04-05T09:16:49","date_gmt":"2016-04-05T06:16:49","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3231"},"modified":"2016-04-05T09:16:55","modified_gmt":"2016-04-05T06:16:55","slug":"ozel-iletisim-vergisi-genel-tebligi-seri-no-14-05-04-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3231","title":{"rendered":"\u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130  (SER\u0130 NO: 14) 05.04.2016"},"content":{"rendered":"<table width=\"586\">\n<tbody>\n<tr>\n<td width=\"195\">\n<p>5 Nisan 2016 SALI<\/p>\n<\/td>\n<td width=\"195\">\n<p><strong>Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n<td width=\"195\">\n<p>Say\u0131 : 29675<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"586\">\n<p><strong>TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"586\">\n<p>Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n<p>\u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130<\/p>\n<p>(SER\u0130 NO: 14)<\/p>\n<p>B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n<p>Ama\u00e7, Kapsam ve Dayanak<\/p>\n<p><strong>Ama\u00e7<\/strong><\/p>\n<p><strong>MADDE 1 \u2013<\/strong> (1) Bu Tebli\u011fin amac\u0131, 13\/7\/1956 tarihli ve 6802 say\u0131l\u0131 Gider Vergileri Kanununun 39 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi, ikinci f\u0131kras\u0131 ile yedinci f\u0131kras\u0131n\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131n belirlenmesidir.<\/p>\n<p><strong>Kapsam<\/strong><\/p>\n<p><strong>MADDE 2 \u2013<\/strong> (1) Bu Tebli\u011f; kablolu, kablosuz ve mobil internet servis sa\u011flay\u0131c\u0131l\u0131\u011f\u0131 hizmetlerinde uygulanacak \u00d6zel \u0130leti\u015fim Vergisi (\u00d6\u0130V)\u2019ne ili\u015fkin a\u00e7\u0131klamalar\u0131 kapsamaktad\u0131r.<\/p>\n<p><strong>Dayanak<\/strong><\/p>\n<p><strong>MADDE 3 \u2013<\/strong> (1) Bu Tebli\u011f, 6802 say\u0131l\u0131 Kanunun 39 uncu maddesinin yedinci f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p>\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n<p>\u0130nternet Servis Sa\u011flay\u0131c\u0131l\u0131\u011f\u0131 Hizmetlerinde \u00d6\u0130V Uygulamas\u0131<\/p>\n<p>Kablolu ve kablosuz internet servis sa\u011flay\u0131c\u0131l\u0131\u011f\u0131 hizmeti sunmaya yetkili i\u015fletmeciler<strong> taraf\u0131ndan verilen internet eri\u015fim hizmetlerinde \u00d6\u0130V uygulamas\u0131<\/strong><\/p>\n<p><strong>MADDE 4 \u2013<\/strong> (1) Kablolu ve kablosuz internet servis sa\u011flay\u0131c\u0131l\u0131\u011f\u0131 hizmeti sunan i\u015fletmeciler taraf\u0131ndan verilen internet eri\u015fim hizmetlerinde % 5 oran\u0131nda \u00d6\u0130V uygulan\u0131r.<\/p>\n<p>(2) \u0130nternet servis sa\u011flay\u0131c\u0131l\u0131\u011f\u0131 hizmeti, kullan\u0131c\u0131lara internet \u015febekesi \u00fczerinden sunulan internet eri\u015fim hizmeti olarak tan\u0131mlanmaktad\u0131r. \u0130nternet servis sa\u011flay\u0131c\u0131l\u0131\u011f\u0131 hizmeti vermek \u00fczere yetkilendirilen i\u015fletmecilere verilen internet eri\u015fim hizmeti de bu kapsamda oldu\u011fundan % 5 oran\u0131nda \u00d6\u0130V\u2019ye tabidir.<\/p>\n<p><strong>Mobil elektronik haberle\u015fme i\u015fletmecileri taraf\u0131ndan fatural\u0131 hat abonelerine verilen internet eri\u015fim hizmetlerinde \u00d6\u0130V uygulamas\u0131<\/strong><\/p>\n<p><strong>MADDE 5 \u2013<\/strong> (1) Mobil elektronik haberle\u015fme i\u015fletmecilerince fatural\u0131 hat abonelerine verilen internet eri\u015fim hizmet bedelleri \u00fczerinden % 5 oran\u0131nda \u00d6\u0130V hesaplan\u0131r.<\/p>\n<p>(2) Mobil elektronik haberle\u015fme i\u015fletmecileri taraf\u0131ndan internet eri\u015fim hizmetleri ile di\u011fer haberle\u015fme hizmetlerinin birlikte verilmesi halinde her bir hizmet t\u00fcr\u00fcne tabi oldu\u011fu oran\u0131n uygulanabilmesi i\u00e7in hizmetlerin teknik olarak ayr\u0131\u015ft\u0131r\u0131lmas\u0131 ve faturalarda her bir hizmet t\u00fcr\u00fcn\u00fcn ayr\u0131ca g\u00f6sterilmesi gerekmektedir.<\/p>\n<p><strong>Mobil elektronik haberle\u015fme i\u015fletmecileri taraf\u0131ndan \u00f6n \u00f6demeli hat abonelerine verilen internet eri\u015fim hizmetlerinde \u00d6\u0130V uygulamas\u0131<\/strong><\/p>\n<p><strong>MADDE 6 \u2013<\/strong> (1) 6802 say\u0131l\u0131 Kanunun 39 uncu maddesine g\u00f6re \u00f6n \u00f6demeli hatlara y\u00fcklemeler i\u00e7in yap\u0131lan sat\u0131\u015flar %25 oran\u0131nda \u00d6\u0130V\u2019ye tabidir. Ancak, \u00f6n \u00f6demeli hat abonelerine haberle\u015fme hizmetleri ile birlikte internet eri\u015fim hizmetleri de verilebilmektedir. Mezk\u00fbr maddede 6\/2\/2014 tarihli ve 6518 say\u0131l\u0131 Kanunun 3 \u00fcnc\u00fc maddesiyle yap\u0131lan d\u00fczenleme ile \u00f6n \u00f6demeli hat kullan\u0131c\u0131lar\u0131 taraf\u0131ndan yap\u0131lan y\u00fcklemelerin farkl\u0131 oranlara tabi hizmetlerde kullan\u0131lmas\u0131 halinde, her hizmetin tabi oldu\u011fu oran \u00fczerinden vergilendirilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Buna g\u00f6re, \u00f6n \u00f6demeli hatta yap\u0131lan\/yap\u0131lacak y\u00fcklemenin;<\/p>\n<p>&#8211; Mobil internet eri\u015fim hizmeti ve di\u011fer mobil elektronik haberle\u015fme hizmetleri i\u00e7in birlikte kullan\u0131labilmesi halinde % 25,<\/p>\n<p>&#8211; M\u00fcnhas\u0131ran mobil internet eri\u015fim hizmeti amac\u0131yla kullan\u0131labilir olmas\u0131, ba\u015fka bir ifadeyle konu\u015fma, k\u0131sa mesaj vb. di\u011fer hizmetler i\u00e7in kullan\u0131lmaya imk\u00e2n vermemesi ve y\u00fckleme sonras\u0131nda bu t\u00fcr hizmetlerde kullan\u0131lmak amac\u0131yla d\u00f6n\u00fc\u015ft\u00fcr\u00fclemeyecek mahiyette olmas\u0131 halinde ise % 5,<\/p>\n<p>oran\u0131nda \u00d6\u0130V hesaplan\u0131r.<\/p>\n<p>(2) \u00d6n \u00f6demeli hatlara y\u00fcklemeler i\u00e7in yap\u0131lan ve sat\u0131\u015f\u0131ndan %25 \u00d6\u0130V \u00f6denmi\u015f olan y\u00fcklemelerin di\u011fer haberle\u015fme hizmetlerinin yan\u0131 s\u0131ra internet eri\u015fim hizmeti i\u00e7in de kullan\u0131lmas\u0131 halinde internet eri\u015fim hizmeti dolay\u0131s\u0131yla fazla \u00f6denmi\u015f olan vergi, 7 nci ve 8 inci maddelerde belirlenen usul ve esaslara g\u00f6re, abonelere iade edilmesi ko\u015fuluyla \u00d6\u0130V m\u00fckellefi mobil elektronik haberle\u015fme i\u015fletmecilerine iade edilecektir.<\/p>\n<p><strong>Abonelere yap\u0131lacak iade i\u015flemleri<\/strong><\/p>\n<p><strong>MADDE 7 \u2013<\/strong> (1) Mobil elektronik haberle\u015fme i\u015fletmecileri, \u00f6n \u00f6demeli hatlar\u0131na yapt\u0131klar\u0131 y\u00fcklemeleri di\u011fer haberle\u015fme hizmetlerinin yan\u0131 s\u0131ra internet eri\u015fim hizmetinde de kullanan abonelerinden, internet eri\u015fim hizmetine isabet eden bedel \u00fczerinden fazla olarak tahsil edilmi\u015f olan \u00d6\u0130V tutar\u0131n\u0131 birer ayl\u0131k d\u00f6nemler itibariyle hesaplay\u0131p, hesaplama yap\u0131lan d\u00f6nemi takip eden ay\u0131n sonuna kadar abonelere bildirerek iade ederler.<\/p>\n<p>(2) Aboneler, s\u00f6z konusu verginin hatlar\u0131na y\u00fckleme yap\u0131lmas\u0131 suretiyle iadesini tercih edebilece\u011fi gibi nakden iade edilmesini de tercih edebilir ve i\u015fleme ili\u015fkin olarak ilk kez yapacaklar\u0131 tercihin sonraki d\u00f6nemlerde yap\u0131lacak y\u00fcklemelerde de ge\u00e7erli olmas\u0131n\u0131 talep edebilirler. Bu durumda, abonelerin \u00d6\u0130V iadesi y\u00f6ntemine ili\u015fkin tercih de\u011fi\u015fikli\u011fi talebi olmad\u0131\u011f\u0131 s\u00fcrece abonelere tercihlerinin yeniden sorulmas\u0131na gerek bulunmamaktad\u0131r.<\/p>\n<p>(3) Abonelerin hatlar\u0131n\u0131 kapatt\u0131rmalar\u0131 veya operat\u00f6r de\u011fi\u015ftirmeleri durumunda iade i\u015fleminin nakit olarak yap\u0131lmas\u0131 esast\u0131r.<\/p>\n<p>(4) Abonelerin iadeyi nakit olarak almak yerine hatlar\u0131na y\u00fckleme yap\u0131lmas\u0131n\u0131 tercih etmeleri, fazla \u00f6denen vergiyi nakit olarak iade al\u0131p hatlar\u0131na kendilerinin y\u00fckleme yapmas\u0131 niteli\u011finde oldu\u011fundan, bu durumda y\u00fckleme yap\u0131lan bedel \u00fczerinden mobil elektronik haberle\u015fme i\u015fletmecilerince, \u00f6n \u00f6demeli hatlara yap\u0131lan y\u00fcklemeler i\u00e7in ger\u00e7ekle\u015ftirilen sat\u0131\u015flarda oldu\u011fu gibi \u00d6\u0130V ve KDV hesaplanaca\u011f\u0131 tabiidir.<\/p>\n<p><strong>Mobil elektronik haberle\u015fme i\u015fletmecilerine yap\u0131lacak iade i\u015flemleri<\/strong><\/p>\n<p><strong>MADDE 8 \u2013<\/strong> (1) 7 nci maddede a\u00e7\u0131kland\u0131\u011f\u0131 \u015fekilde mobil elektronik haberle\u015fme i\u015fletmelerince nakden veya hatta y\u00fckleme yoluyla \u00f6n \u00f6demeli hat abonelerine iade edilen \u00d6\u0130V tutarlar\u0131, i\u015fletmecilerin talebi \u00fczerine nakden veya kendi vergi bor\u00e7lar\u0131na mahsuben iade edilir.<\/p>\n<p>(2) \u0130ade talebinin birer ayl\u0131k d\u00f6nemler itibar\u0131yla ve 7 nci maddedeki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde abonelere iade yap\u0131ld\u0131ktan sonra en erken iade yap\u0131lan ay\u0131 takip eden aydan itibaren yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p>(3) Abonelerine iade ettikleri tutarlar\u0131n mobil elektronik haberle\u015fme i\u015fletmecilerine iadesinde a\u015fa\u011f\u0131daki belgeler aran\u0131r:<\/p>\n<p>a) 10\/10\/2013 tarihli ve 28791 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 429)\u2019nde belirtilen standart iade talep dilek\u00e7esi,<\/p>\n<p>b) Abonelere nakden veya hatta y\u00fckleme yoluyla yap\u0131lan \u00d6\u0130V iadesine ili\u015fkin \u00f6zet tablo (EK-1),<\/p>\n<p>c) Abonelere nakden yap\u0131lan \u00d6\u0130V iadesine ili\u015fkin bildirim (EK-2),<\/p>\n<p>\u00e7) Abonelere hatta y\u00fckleme yoluyla yap\u0131lan \u00d6\u0130V iadesine ili\u015fkin bildirim (EK-3).<\/p>\n<p>(4) Mobil elektronik haberle\u015fme i\u015fletmecilerinin, \u00f6n \u00f6demeli hat abonelerine nakit veya hatta y\u00fckleme yoluyla yapt\u0131klar\u0131 iadelerden do\u011fan nakden veya mahsuben iade talepleri vergi inceleme raporu veya yeminli mali m\u00fc\u015favir tasdik raporuna g\u00f6re yerine getirilir. Teminat verilmesi halinde, iade talebi yerine getirilir ve teminat, vergi inceleme raporu veya yeminli mali m\u00fc\u015favir raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fcl\u00fcr.<\/p>\n<p>\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/p>\n<p>\u00c7e\u015fitli H\u00fck\u00fcmler<\/p>\n<p><strong>Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan tebli\u011f<\/strong><\/p>\n<p><strong>MADDE 9 \u2013<\/strong> (1) 2\/5\/2009 tarihli ve 27216 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u00d6zel \u0130leti\u015fim Vergisi Genel Tebli\u011fi (Seri No: 5) y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n<p><strong>MADDE 10 \u2013<\/strong> (1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2016\/04\/20160405-4-1.pdf\">Ekleri i\u00e7in t\u0131klay\u0131n\u0131z.<\/a><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>5 Nisan 2016 SALI Resm\u00ee Gazete Say\u0131 : 29675 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: \u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 14) B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7, Kapsam ve Dayanak Ama\u00e7 MADDE 1 \u2013 (1) Bu Tebli\u011fin amac\u0131, 13\/7\/1956 tarihli ve 6802 say\u0131l\u0131 Gider Vergileri Kanununun 39 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi, ikinci f\u0131kras\u0131 ile [&hellip;]<\/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-3231","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\/3231"}],"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=3231"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3231\/revisions"}],"predecessor-version":[{"id":3232,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3231\/revisions\/3232"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}