{"id":3270,"date":"2016-05-04T12:36:44","date_gmt":"2016-05-04T09:36:44","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3270"},"modified":"2016-05-04T12:36:44","modified_gmt":"2016-05-04T09:36:44","slug":"ozel-tuketim-vergisi-ii-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-1","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3270","title":{"rendered":"\u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 (II) SAYILI L\u0130STE UYGULAMA GENEL TEBL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 1)"},"content":{"rendered":"\n\n\n\n\n
May\u0131s 2016 \u00c7AR\u015eAMBA<\/td>\nResm\u00ee Gazete<\/strong><\/td>\nSay\u0131 : 29702<\/td>\n<\/tr>\n
TEBL\u0130\u011e<\/strong><\/td>\n<\/tr>\n
Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

\u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 (II) SAYILI L\u0130STE UYGULAMA GENEL<\/p>\n

TEBL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e<\/p>\n

(SER\u0130 NO: 1)<\/p>\n

MADDE 1 \u2013<\/strong> 18\/4\/2015 tarihli ve 29330 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u00d6zel T\u00fcketim Vergisi (II) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011finin (I\/A\/2) b\u00f6l\u00fcm\u00fcn\u00fcn d\u00f6rd\u00fcnc\u00fc paragraf\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 2 \u2013 <\/strong>Ayn\u0131 Tebli\u011fin;<\/p>\n

a) (II\/A\/1.2) b\u00f6l\u00fcm\u00fcn\u00fcn son paragraf\u0131ndaki \u201cihracat\u0131n ger\u00e7ekle\u015fti\u011fi d\u00f6neme ait \u00d6TV beyannamesinin verilme s\u00fcresi i\u00e7inde\u201d ibaresi \u201cihracat\u0131n ger\u00e7ekle\u015fti\u011fi d\u00f6neme ait \u00d6TV beyannamesinin verildi\u011fi g\u00fcn\u00fcn mesai saati bitimine kadar\u201d,<\/p>\n

b) (II\/B\/4) b\u00f6l\u00fcm\u00fcn\u00fcn son paragraf\u0131ndaki \u201c(2B) numaral\u0131 \u00d6TV Beyannamesinin ise verilme s\u00fcresi i\u00e7inde\u201d ibaresi \u201c(2B) numaral\u0131 \u00d6TV Beyannamesinin ise verildi\u011fi g\u00fcn\u00fcn mesai saati bitimine kadar\u201d,<\/p>\n

olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 3 \u2013<\/strong> Ayn\u0131 Tebli\u011fin;<\/p>\n

a) (II\/C\/1.1) b\u00f6l\u00fcm\u00fcne \u201cEkspertiz raporu\u201d tan\u0131m\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n

\u201cS\u00fcr\u00fcc\u00fc belgesi:<\/strong> 1\/1\/2016 tarihinden \u00f6nce al\u0131nan ve ilgili mevzuat\u0131 uyar\u0131nca s\u00f6z konusu tarihten itibaren be\u015f y\u0131l (31\/12\/2020 tarihine kadar) ge\u00e7erlili\u011fi bulunan H s\u0131n\u0131f\u0131 ve 1\/1\/2016 tarihinden itibaren al\u0131nan, (II\/C\/1.3) b\u00f6l\u00fcm\u00fcnde belirtilen engellilik durumlar\u0131 itibar\u0131yla istisna kapsam\u0131ndaki ta\u015f\u0131tta bulunmas\u0131 gereken \u00f6zel tertibata\/tertibatlara ili\u015fkin ibareleri (kod numaras\u0131n\u0131\/numaralar\u0131n\u0131) i\u00e7eren A, A1, A2, B, B1, BE ve M s\u0131n\u0131f\u0131 s\u00fcr\u00fcc\u00fc belgelerini,\u201d<\/p>\n

b) (II\/C\/1.3) b\u00f6l\u00fcm\u00fcndeki \u201c\u201cH\u201d s\u0131n\u0131f\u0131\u201d ibareleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

c) (II\/C\/1.5) b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131n\u0131n birinci c\u00fcmlesindeki \u201c(ay baz\u0131nda)\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 4 \u2013 <\/strong>Ayn\u0131 Tebli\u011fin;<\/p>\n

a) (III\/A\/1) b\u00f6l\u00fcm\u00fcn\u00fcn son paragraf\u0131n\u0131n birinci c\u00fcmlesindeki \u201cimalat\u00e7\u0131ya veya distrib\u00fct\u00f6re\u201d ibaresi \u201cdistrib\u00fct\u00f6re veya imalat\u00e7\u0131 hari\u00e7 \u00f6nceki safhaya\u201d olarak de\u011fi\u015ftirilmi\u015f ve ayn\u0131 paragraf\u0131n sonuna a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n

\u201cTa\u015f\u0131t\u0131n, bayi taraf\u0131ndan kendisine sat\u0131\u015f yapan imalat\u00e7\u0131ya iade edilerek tekrar sat\u0131n al\u0131nmas\u0131 ve ikinci al\u0131ma ait bedelin ilk al\u0131ma ait bedelden d\u00fc\u015f\u00fck olmas\u0131 halinde, bayinin al\u0131\u015f bedeli imalat\u00e7\u0131n\u0131n ilk sat\u0131\u015f bedelidir.\u201d<\/p>\n

b) (III\/B\/2.3) b\u00f6l\u00fcm\u00fcn\u00fcn ba\u015fl\u0131\u011f\u0131 \u201cBirden Fazla S\u0131ra Koltuklu ve \u00c7ift Kabinli Pick-up T\u00fcr\u00fc Ta\u015f\u0131tlar\u201d olarak, ayn\u0131 b\u00f6l\u00fcm\u00fcn ikinci paragraf\u0131n\u0131n birinci c\u00fcmlesindeki \u201ciki s\u0131ra\u201d ibaresi ise \u201cbirden fazla s\u0131ra\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

c) (III\/C\/2.2) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131nda yer alan \u201cbanka hesap numaras\u0131\u201d ibaresi \u201chesap numaras\u0131\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 5 \u2013<\/strong> Ayn\u0131 Tebli\u011fin (IV\/G\/2) b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131n\u0131n ikinci c\u00fcmlesindeki \u201cmurisler\u201d ibareleri \u201cmiras\u00e7\u0131lar\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 6 \u2013 <\/strong>Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 7 \u2013<\/strong> Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

May\u0131s 2016 \u00c7AR\u015eAMBA Resm\u00ee Gazete Say\u0131 : 29702 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: \u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 (II) SAYILI L\u0130STE UYGULAMA GENEL TEBL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 1) MADDE 1 \u2013 18\/4\/2015 tarihli ve 29330 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u00d6zel T\u00fcketim Vergisi (II) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011finin (I\/A\/2) b\u00f6l\u00fcm\u00fcn\u00fcn d\u00f6rd\u00fcnc\u00fc paragraf\u0131 y\u00fcr\u00fcrl\u00fckten […]<\/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-3270","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\/3270"}],"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=3270"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3270\/revisions"}],"predecessor-version":[{"id":3271,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3270\/revisions\/3271"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}