{"id":3468,"date":"2017-02-22T09:23:38","date_gmt":"2017-02-22T07:23:38","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3468"},"modified":"2017-02-22T09:23:38","modified_gmt":"2017-02-22T07:23:38","slug":"katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-11-15-02-2017","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3468","title":{"rendered":"Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 11) – 15.02.2017"},"content":{"rendered":"

Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 11) – 15.02.2017<\/strong><\/p>\n\n\n\n
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15 \u015eubat 2017 \u00c7AR\u015eAMBA<\/td>\n\n

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

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Say\u0131 : 29980<\/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

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: 11)<\/p>\n

MADDE 1 \u2013<\/strong>\u00a026\/4\/2014\u00a0tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (I\/C-2.1.3.1.) b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131n\u0131n (b) bendinde yer alan \u201c \u2013 Bankalar,\u201d sat\u0131r\u0131ndan sonra gelmek \u00fczere \u201c \u2013 B\u00fcy\u00fck\u015fehir belediyelerinin su ve kanalizasyon idareleri,\u201d sat\u0131r\u0131 eklenmi\u015ftir.<\/p>\n

MADDE 2 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (I\/C-2.1.3.2.5.2.) b\u00f6l\u00fcm\u00fcn\u00fcn be\u015finci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n

\u201cK\u0131smi\u00a0tevkifat\u00a0kapsam\u0131ndaki i\u015flemleri belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkili olup, insan veya hayvan sa\u011fl\u0131\u011f\u0131na y\u00f6nelik koruyucu hekimlik, te\u015fhis, tedavi ve\u00a0rehabilitasyon\u00a0hizmetlerini ifa edenlere hekimler vas\u0131tas\u0131yla verilen hizmetler i\u00e7in i\u015fg\u00fcc\u00fc temin hizmeti kapsam\u0131nda\u00a0tevkifat\u00a0uygulanmayacakt\u0131r.\u201d<\/p>\n

MADDE 3 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (I\/C-2.1.4.3.) b\u00f6l\u00fcm\u00fcn\u00fcn sonuna a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir.<\/p>\n

\u201cDi\u011fer taraftan fazla veya yersiz tevkif edilen KDV\u2019nin al\u0131c\u0131 taraf\u0131ndan beyan edilip \u00f6denmi\u015f olmas\u0131 halinde, al\u0131c\u0131 ve sat\u0131c\u0131n\u0131n yaz\u0131l\u0131 talebi \u00fczerine, al\u0131c\u0131ya fazla veya yersiz \u00f6denen KDV\u2019nin iade edilmemesi kayd\u0131yla, fazla veya yersiz tevkif edilen vergiye g\u00f6re sat\u0131c\u0131n\u0131n yapm\u0131\u015f oldu\u011fu beyana ve bu beyana istinaden k\u0131smi\u00a0tevkifat\u00a0uygulamas\u0131ndan kaynaklanan iadeye ili\u015fkin herhangi bir d\u00fczeltme yap\u0131lmas\u0131na gerek bulunmamaktad\u0131r.\u00a0Ancak, fazla veya yersiz KDV tevkif edildi\u011finin, sat\u0131c\u0131ya KDV iadesi yap\u0131lmadan \u00f6nce anla\u015f\u0131lmas\u0131 halinde, fazla veya yersiz\u00a0tevkifata\u00a0ili\u015fkin sat\u0131c\u0131ya KDV iadesi yap\u0131lmaz. Bu durumda i\u015flemlerin\u00a0tevkifat\u00a0uygulanmadan \u00f6nceki hale d\u00f6nd\u00fcr\u00fclmesi gerekir.<\/p>\n

\u00d6rnek:<\/strong>\u00a0(A) Ltd. \u015eti. KDV m\u00fckellefi olmakla birlikte, belirlenmi\u015f al\u0131c\u0131lar kapsam\u0131nda de\u011fildir.\u00a0(A) Ltd. \u015eti. fabrika binas\u0131n\u0131 in\u015faat taahh\u00fct hizmeti almak suretiyle (B) \u0130n\u015faat A.\u015e.\u2019ne yapt\u0131rm\u0131\u015f olup, (A) Ltd. \u015eti.\u00a0tevkifata\u00a0tabi olmad\u0131\u011f\u0131 halde bu i\u015flem nedeniyle hesaplanan 400 TL KDV \u00fczerinden (2\/10) oran\u0131na tekab\u00fcl eden 80 TL KDV\u2019yi tevkif ederek 2 No.lu KDV Beyannamesi ile beyan etmi\u015f ve \u00f6demi\u015ftir.\u00a0(B) \u0130n\u015faat A.\u015e. ise hesaplanan KDV\u2019nin tevkif edilmeyen 320 TL\u2019lik k\u0131sm\u0131n\u0131 1 No.lu KDV Beyannamesi ile beyan etmi\u015f ve tevkif edilen 80 TL KDV\u2019nin 50 TL\u2019sini iade alm\u0131\u015ft\u0131r. Ancak bu i\u015flemle ilgili olarak\u00a0tevkifat\u00a0yap\u0131lmamas\u0131 gerekti\u011finin sonradan anla\u015f\u0131lmas\u0131 durumunda, (A) Ltd. \u015eti. ile (B) \u0130n\u015faat A.\u015e.\u2019nin\u00a0talep etmeleri halinde, (B) \u0130n\u015faat A.\u015e.\u2019nin\u00a0KDV Beyannamesinde ve alm\u0131\u015f oldu\u011fu KDV iadesinde herhangi bir d\u00fczeltme yap\u0131lmayacakt\u0131r. Ayr\u0131ca (A) Ltd.\u00a0\u015eti.\u2019ne\u00a0fazla ve yersiz tevkif ederek \u00f6dedi\u011fi KDV\u2019ye ili\u015fkin herhangi bir KDV iadesi yap\u0131lmayacakt\u0131r.\u201d<\/p>\n

MADDE 4 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (I\/C-2.1.5.2.1.) b\u00f6l\u00fcm\u00fcn\u00fcn sekizinci ve onuncu paragraflar\u0131 s\u0131ras\u0131yla a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c5.000 TL ve \u00fczerindeki mahsuben iade talepleri vergi inceleme raporu ile yerine getirilir.\u201d<\/p>\n

\u201c5.000 TL ve \u00fczerindeki mahsuben iade talepleri vergi inceleme raporu veya YMM raporuna g\u00f6re yerine getirilir. \u0130adenin YMM raporu ile talep edilmesi ve bu iadenin 5.000 TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in teminat verilmesi halinde m\u00fckellefin iade talebi yerine getirilir ve teminat, YMM raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fcl\u00fcr.\u201d<\/p>\n

MADDE 5 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (II\/A-3.3.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131n\u0131n sonuna a\u015fa\u011f\u0131daki c\u00fcmleler eklenmi\u015ftir.<\/p>\n

\u201cBu belgenin al\u0131namad\u0131\u011f\u0131 durumlarda, istisna kapsam\u0131nda i\u015flemi beyan eden m\u00fckellefin ilgili \u00fclkede kendisine verilen\u00a0roaming\u00a0hizmetine KDV uygulanmad\u0131\u011f\u0131n\u0131 tevsik eden fatura \u00f6rne\u011fi de bu belgenin yerine ge\u00e7er. Ancak, bu \u015fekilde tevsik edilmi\u015f olsa dahi ilgili \u00fclkede kar\u015f\u0131l\u0131kl\u0131l\u0131k uygulanmad\u0131\u011f\u0131n\u0131n tespit edilmesi halinde, daha \u00f6nce hesaplanmayan KDV ve buna ili\u015fkin ceza ve faizlerin m\u00fckelleften aranaca\u011f\u0131 tabiidir.\u201d<\/p>\n

MADDE 6 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (II\/A-8.9.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131 a\u015fa\u011f\u0131da yer alan ilk paragraftaki \u015fekilde de\u011fi\u015ftirilmi\u015f, a\u015fa\u011f\u0131da yer alan di\u011fer paragraflar ayn\u0131 b\u00f6l\u00fcme s\u0131ras\u0131yla ikinci ve \u00fc\u00e7\u00fcnc\u00fc paragraf olarak eklenmi\u015ftir.<\/p>\n

\u201c3065 say\u0131l\u0131 Kanunun (11\/1-c) maddesinde, ihracat\u00e7\u0131lara mal teslim eden imalat\u00e7\u0131lara iade edilecek katma de\u011fer vergisinin, ihra\u00e7 edilen mala ili\u015fkin imalat\u00e7\u0131 sat\u0131\u015f bedeline g\u00f6re hesaplanan vergiden, imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fikli\u011fe ili\u015fkin verginin d\u00fc\u015f\u00fclmesinden sonra kalan tutardan fazla olamayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.\u201d<\/p>\n

\u201c\u0130malat\u00e7\u0131 aleyhine ortaya \u00e7\u0131kan kur farklar\u0131 i\u00e7in ihracat\u00e7\u0131lar taraf\u0131ndan d\u00fczenlenecek faturada KDV hesaplanmaz. Bu kapsamda d\u00fczenlenen faturaya; “3065 say\u0131l\u0131 KDV Kanununun (11\/1-c) maddesi h\u00fck\u00fcmlerine g\u00f6re, ihra\u00e7 edilmek \u015fart\u0131yla yap\u0131lan teslimlerde imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fikli\u011fe ili\u015fkin oldu\u011fundan KDV hesaplanmam\u0131\u015ft\u0131r.” ifadesi yaz\u0131l\u0131r. Ayr\u0131ca s\u00f6z konusu faturada, imalat\u00e7\u0131 taraf\u0131ndan d\u00fczenlenen faturan\u0131n tarih ve say\u0131s\u0131na yer verilir.<\/p>\n

\u0130malat\u00e7\u0131lara ihra\u00e7 kay\u0131tl\u0131 teslim nedeniyle iade edilecek KDV hesab\u0131nda, imalat\u00e7\u0131 aleyhine ortaya \u00e7\u0131kan kur farklar\u0131ndan do\u011fanlar da\u00a0dahil\u00a0olmak \u00fczere, imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fikli\u011fe ili\u015fkin verginin (imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fikli\u011fe ihra\u00e7 kay\u0131tl\u0131 teslim edilen mal\u0131n tabi oldu\u011fu oran uygulanmak suretiyle bulunan tutar) ihra\u00e7 kay\u0131tl\u0131 teslim bedeli \u00fczerinden hesaplanan vergiden d\u00fc\u015f\u00fclece\u011fi tabiidir.\u201d<\/p>\n

MADDE 7 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (II\/A-9.1.) b\u00f6l\u00fcm\u00fcn\u00fcn son paragraf\u0131n\u0131n birinci c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c\u00d6te yandan, 3065 say\u0131l\u0131 Kanunun ge\u00e7ici 17\u00a0nci\u00a0maddesi kapsam\u0131nda teslimde bulunan D\u0130\u0130B sahibi m\u00fckellefin iadesini talep edece\u011fi KDV tutar\u0131, ihra\u00e7 kayd\u0131yla teslim bedeli ile bu mallar\u0131n \u00fcretimi i\u00e7in yurti\u00e7i ve yurtd\u0131\u015f\u0131ndan KDV \u00f6demeksizin temin etti\u011fi mallar\u0131n bedeli aras\u0131ndaki farka genel vergi oran\u0131 uygulanmak suretiyle bulunacak tutar\u0131 a\u015famaz.\u201d<\/p>\n

MADDE 8 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (II\/F-4.9.) b\u00f6l\u00fcm\u00fc ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c4.9. Serbest B\u00f6lgelerde Verilen Hizmetler ile Bu B\u00f6lgelere \u0130li\u015fkin Y\u00fck Ta\u015f\u0131ma \u0130\u015fleri<\/strong><\/p>\n

3065 say\u0131l\u0131 Kanunun (17\/4-\u0131) maddesine g\u00f6re, serbest b\u00f6lgelerde verilen hizmetler ile serbest b\u00f6lgelere veya bu b\u00f6lgelerden yap\u0131lan ihra\u00e7 ama\u00e7l\u0131 y\u00fck ta\u015f\u0131ma i\u015fleri KDV\u2019den m\u00fcstesnad\u0131r.<\/p>\n

S\u00f6z konusu istisnan\u0131n kapsam\u0131na, yaln\u0131zca serbest b\u00f6lgede ifa edilen hizmetler ile serbest b\u00f6lgelere veya bu b\u00f6lgelerden yap\u0131lan ihra\u00e7 ama\u00e7l\u0131 y\u00fck ta\u015f\u0131ma i\u015fleri girmektedir. \u0130hra\u00e7 ama\u00e7l\u0131 y\u00fck ta\u015f\u0131ma i\u015fleri d\u0131\u015f\u0131nda, yurti\u00e7inden serbest b\u00f6lgeye verilen hizmetler ile serbest b\u00f6lgeden yurti\u00e7ine y\u00f6nelik olarak verilen hizmetler KDV\u2019ye tabidir.<\/p>\n

Buna g\u00f6re, serbest b\u00f6lgeden bir limana veya bir g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f kap\u0131s\u0131na ihra\u00e7 mal\u0131n\u0131n ta\u015f\u0131nmas\u0131 i\u015fi KDV\u2019den istisnad\u0131r. Serbest b\u00f6lgede \u00fcretilecek mamul\u00fcn \u00fcretiminde kullan\u0131lacak mallar\u0131n yurti\u00e7inden serbest b\u00f6lgeye, serbest b\u00f6lgeden bir ba\u015fka serbest b\u00f6lgeye ta\u015f\u0131nmas\u0131 da istisna kapsam\u0131nda de\u011ferlendirilecektir. Di\u011fer taraftan serbest b\u00f6lgeden yurti\u00e7ine yap\u0131lacak ta\u015f\u0131ma i\u015fleri ihra\u00e7 ama\u00e7l\u0131 y\u00fck ta\u015f\u0131ma i\u015fi kapsam\u0131nda de\u011ferlendirilmeyece\u011finden KDV\u2019ye tabi olacakt\u0131r.<\/p>\n

\u00d6rnek 1:<\/strong>\u00a0Serbest b\u00f6lgede faaliyet g\u00f6steren (A) firmas\u0131na serbest b\u00f6lgeye gelinerek makine bak\u0131m-onar\u0131m hizmeti verilmesi 3065 say\u0131l\u0131 Kanunun (17\/4-\u0131) maddesi kapsam\u0131nda KDV\u2019den istisna iken, (A) firmas\u0131n\u0131n serbest b\u00f6lge d\u0131\u015f\u0131ndan ara\u00e7 kiralamas\u0131 KDV\u2019ye tabi bulunmaktad\u0131r.<\/p>\n

\u00d6rnek 2:<\/strong>\u00a0Serbest b\u00f6lgede faaliyet g\u00f6steren (A) A.\u015e.,\u00a0serbest b\u00f6lgede \u00fcretece\u011fi mallara ili\u015fkin yurti\u00e7inden sat\u0131n ald\u0131\u011f\u0131 hammaddeleri (B) Nakliyat Ltd.\u00a0\u015eti.\u2019ne\u00a0ta\u015f\u0131tt\u0131rm\u0131\u015ft\u0131r. (A) A.\u015e. bu hammaddeleri kullanarak \u00fcretti\u011fi mallar\u0131n bir k\u0131sm\u0131n\u0131 ihra\u00e7 etmi\u015f, ihra\u00e7 edilen mallar\u0131n limana kadar ta\u015f\u0131nmas\u0131 i\u015fini de yine (B) Nakliyat Ltd.\u00a0\u015eti.\u2019ne\u00a0yapt\u0131rm\u0131\u015ft\u0131r. \u00dcretti\u011fi mallar\u0131n kalan k\u0131sm\u0131n\u0131 da yurti\u00e7ine satm\u0131\u015f ve s\u00f6z konusu mallar\u0131 (D) Nakliyat A.\u015e.\u2019ne ta\u015f\u0131tt\u0131rm\u0131\u015ft\u0131r. Bu durumda, (B) Nakliyat Ltd. \u015eti. taraf\u0131ndan yap\u0131lan ta\u015f\u0131ma i\u015fleri KDV\u2019den istisna olacak, (D) Nakliyat A.\u015e. taraf\u0131ndan yap\u0131lan ta\u015f\u0131ma i\u015fi ise ihra\u00e7 ama\u00e7l\u0131 y\u00fck ta\u015f\u0131ma i\u015fi olmad\u0131\u011f\u0131ndan KDV\u2019ye tabi olacakt\u0131r.\u201d<\/p>\n

MADDE 9 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (III\/B-2.1.1.) b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131nda yer alan \u201cKanunu51\u201d, \u201cKanun52\u201d ve \u201cKanununun53\u201d ibareleri s\u0131ras\u0131yla \u201cKanunu\u201d, \u201cKanun\u201d ve \u201cKanununun\u201d olarak de\u011fi\u015ftirilmi\u015f ve ayn\u0131 b\u00f6l\u00fcm\u00fcn sonuna a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir.<\/p>\n

\u201c3065 say\u0131l\u0131 Kanunun (10\/a) maddesinde, mal teslimi ve hizmet ifas\u0131 hallerinde, mal\u0131n teslimi veya hizmetin yap\u0131lmas\u0131; (10\/b) maddesinde, mal\u0131n tesliminden veya hizmetin yap\u0131lmas\u0131ndan \u00f6nce fatura veya benzeri belgeler verilmesi hallerinde, bu belgelerde g\u00f6sterilen miktarla s\u0131n\u0131rl\u0131 olmak \u00fczere fatura veya benzeri belgelerin d\u00fczenlenmesi an\u0131nda vergiyi do\u011furan olay\u0131n meydana gelece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

Konut tesliminden \u00f6nce fatura d\u00fczenlenmesi halinde, faturada g\u00f6sterilen miktarla s\u0131n\u0131rl\u0131 olmak \u00fczere fatura veya benzeri belgelerin d\u00fczenlenmesi an\u0131nda vergiyi do\u011furan olay meydana gelece\u011finden bu faturada g\u00f6sterilen KDV\u2019nin beyan edilip \u00f6denmesi gerekmektedir. Konutun fiilen teslim edildi\u011fi tarih ile faturan\u0131n d\u00fczenlendi\u011fi tarihte konuta ili\u015fkin ge\u00e7erli olan KDV oranlar\u0131n\u0131n farkl\u0131 olmas\u0131 durumunda, faturan\u0131n d\u00fczenlendi\u011fi tarihte ge\u00e7erli olan KDV oran\u0131 esas al\u0131nacakt\u0131r. Dolay\u0131s\u0131yla faturan\u0131n d\u00fczenlendi\u011fi tarihte ge\u00e7erli olan oran esas al\u0131narak hesaplanan KDV\u2019de, konutun fiilen teslim edildi\u011fi tarihte ge\u00e7erli olan KDV oran\u0131na g\u00f6re herhangi bir d\u00fczeltme yap\u0131lmayacakt\u0131r.\u201d<\/p>\n

MADDE 10 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (III\/B-3.1.2.) b\u00f6l\u00fcm\u00fcn\u00fcn alt\u0131nc\u0131 paragraf\u0131n\u0131n birinci c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 11 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (III\/B-3.1.3.1.) b\u00f6l\u00fcm\u00fcne ili\u015fkin \u201c\u00d6rnek 1\u201dde yer alan \u201cmobilya,\u201d ibaresinden sonra gelmek \u00fczere \u201cperde, avize,\u201d ibaresi, \u201c\u00d6rnek 1\u201din sonuna ise a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n

\u201cDi\u011fer taraftan 150 m\u00b2\u2019nin\u00a0alt\u0131ndaki konutun in\u015fas\u0131nda kullan\u0131lan kombi, cam balkon, du\u015f teknesi,\u00a0du\u015fakabin, k\u00fcvet, mutfak dolab\u0131, evye, batarya, du\u015f ba\u015fl\u0131\u011f\u0131, panel radyat\u00f6r gibi e\u015fyalara ili\u015fkin y\u00fcklenilen KDV iade hesab\u0131na\u00a0dahil\u00a0edilebilecektir.\u201d<\/p>\n

MADDE 12 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (III\/B-3.2.1.) b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131nda yer alan \u201cmahsup talepleri\u201d ibaresi \u201cmahsuben iade talepleri YMM raporu,\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 13 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (III\/B-3.2.2.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131nda yer alan \u201cdo\u011falgaz bor\u00e7lar\u0131na\u201d ibaresi \u201cdo\u011falgaz bor\u00e7lar\u0131 ile organize sanayi b\u00f6lgelerinden temin ettikleri elektrik, su, do\u011falgaz, internet hizmetleri, altyap\u0131 kat\u0131l\u0131m paylar\u0131 ve aidatlara ili\u015fkin bor\u00e7lar\u0131na\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f olup, ayn\u0131 b\u00f6l\u00fcm\u00fcn sonuna a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n

\u201c\u0130ndirimli orana tabi i\u015flemlerden do\u011fan KDV iade alacaklar\u0131n\u0131n m\u00fckelleflerin organize sanayi b\u00f6lgelerinden temin ettikleri elektrik, su, do\u011falgaz, internet hizmetleri, altyap\u0131 kat\u0131l\u0131m paylar\u0131 ve aidatlara ili\u015fkin bor\u00e7lar\u0131na mahsubu da yukar\u0131da belirtilen usul ve esaslar \u00e7er\u00e7evesinde yerine getirilir.\u201d<\/p>\n

MADDE 14 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (III\/B-3.3.) b\u00f6l\u00fcm\u00fcn\u00fcn yedinci paragraf\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 15 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (III\/B-3.4.1.) b\u00f6l\u00fcm\u00fcn\u00fcn sonuna a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir.<\/p>\n

\u201cAyn\u0131 i\u015flem dolay\u0131s\u0131yla,\u00a0tevkifat\u00a0ve indirimli oran uygulamalar\u0131 nedeniyle KDV iade alaca\u011f\u0131 do\u011fmu\u015fsa, \u00f6ncelikletevkifattan\u00a0do\u011fan KDV alaca\u011f\u0131 iade edilir. Buna g\u00f6re, indirimli orana tabi olup\u00a0tevkifat\u00a0uygulanan i\u015flemlerden do\u011fan KDV iade talepleri, bu Tebli\u011fin (I\/C-2.1.5.) b\u00f6l\u00fcm\u00fcnde yap\u0131lan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde yerine getirilir.<\/p>\n

Di\u011fer taraftan indirimli orana tabi i\u015flemlerden kaynaklanan iade tutar\u0131n\u0131n hesaplanmas\u0131na ili\u015fkin tablonun \u201cHesaplanan KDV\u201d s\u00fctununa, i\u015flem bedeli \u00fczerinden hesaplanan KDV\u2019nin tamam\u0131 (tevkif edilen tutar\u00a0dahil) yaz\u0131l\u0131r.<\/p>\n

\u00d6rnek:\u00a0<\/strong>(A) firmas\u0131, dokumac\u0131 (B) firmas\u0131na 100.000 TL\u2019lik tiftik teslim etmi\u015ftir. \u0130ndirimli orana tabi (%8) bu teslimde hesaplanan KDV (100.000×0,08=) 8.000 TL olup s\u00f6z konusu teslim ayn\u0131 zamanda (9\/10) oran\u0131nda\u00a0tevkifata\u00a0tabidir. (A) firmas\u0131n\u0131n hem\u00a0tevkifata\u00a0tabi hem de indirimli orana tabi bu i\u015fleminde,\u00a0tevkifata\u00a0tabi tutulan (8.000×0,90=) 7.200 TL KDV\u2019nin\u00a0tevkifata\u00a0ili\u015fkin usul ve esaslar \u00e7er\u00e7evesinde iadesi talep edilecektir. (A) firmas\u0131n\u0131n indirimli orana tabi i\u015flemler nedeniyle iade talep etmesi durumunda ise, hesaplama tablosunun hesaplanan KDV s\u00fctununa, hesaplanan KDV\u2019nin k\u0131smi\u00a0tevkifat\u00a0uygulanmadan \u00f6nceki tutar\u0131 olan 8.000 TL yaz\u0131lacakt\u0131r.\u201d<\/p>\n

MADDE 16 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (III\/B-3.4.7.) b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n

\u201c3.4.8. Vergi \u0130nceleme Raporuna G\u00f6re Mahsuben \u0130ade<\/strong><\/p>\n

\u0130ndirimli orana tabi i\u015flemlerden do\u011fan iade alaca\u011f\u0131n\u0131n, vergi inceleme raporuna g\u00f6re Tebli\u011fin (III\/B-3.2.2.) b\u00f6l\u00fcm\u00fcnde belirtilen bor\u00e7lara mahsubunun talep edilmesi halinde, mahsup i\u015flemi vergi inceleme raporu d\u0131\u015f\u0131nda kalan di\u011fer belgelerin tamamlanm\u0131\u015f olmas\u0131 \u015fart\u0131yla standart iade talep dilek\u00e7esinin vergi dairesine verildi\u011fi tarih itibar\u0131yla teminat aranmadan yap\u0131l\u0131r. Vergi inceleme raporunda iadeye engel bir durumun tespit edilmemi\u015f olmas\u0131 kayd\u0131yla mahsuben iade talep edilen borcun vade tarihinden vergi inceleme raporunun vergi dairesi kay\u0131tlar\u0131na intikal etti\u011fi tarihe kadar ge\u00e7en s\u00fcre i\u00e7in gecikme zamm\u0131 hesaplanmaz.\u201d<\/p>\n

MADDE 17 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (III\/B-3.6.) b\u00f6l\u00fcm\u00fcnde yer alan Tablolar\u0131n (Tablo 1, Tablo 2 ve Tablo 3) alt\u0131nc\u0131 s\u00fctunlar\u0131nda yer alan \u201c\u00d6NCEK\u0130 D\u00d6NEM SONU \u0130ADE ED\u0130LEB\u0130L\u0130R KDV TUTARI\u201d ibaresi \u201c\u00d6NCEK\u0130 D\u00d6NEM SONU \u0130ADEYE ESAS KDV TUTARI\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 18\u00a0<\/strong>\u2013 Ayn\u0131 Tebli\u011fin (III\/C-5.6.) b\u00f6l\u00fcm\u00fcn\u00fcn sonuna a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir.<\/p>\n

\u201cDi\u011fer taraftan, d\u00fczenlenen faturan\u0131n al\u0131c\u0131 taraf\u0131ndan dava konusu yap\u0131lmas\u0131 nedeniyle ilgili takvim y\u0131l\u0131nda indirim konusu yap\u0131lamayan KDV, davan\u0131n sonu\u00e7land\u0131\u011f\u0131 y\u0131l i\u00e7inde al\u0131c\u0131 taraf\u0131ndan kanuni defterlere kaydedilmesi \u015fart\u0131yla indirim konusu yap\u0131labilir.<\/p>\n

Sorumlu s\u0131fat\u0131yla KDV beyan\u0131n\u0131n hi\u00e7 yap\u0131lmad\u0131\u011f\u0131n\u0131n veya eksik yap\u0131ld\u0131\u011f\u0131n\u0131n tespiti \u00fczerine veya m\u00fckellefin kanuni s\u00fcresinden sonra sorumlu s\u0131fat\u0131yla verdi\u011fi beyanname \u00fczerine bu vergilerin tarh edilmesi halinde, tarh edilen KDV\u2019nin vergi dairesine \u00f6denmesi ve \u00f6demenin ger\u00e7ekle\u015fti\u011fi takvim y\u0131l\u0131 a\u015f\u0131lmamas\u0131 \u015fart\u0131yla, \u00f6denen KDV\u2019nin indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

KDV\u2019ye tabi i\u015flemi yapan sat\u0131c\u0131 taraf\u0131ndan zaman\u0131nda d\u00fczenlenmeyip, al\u0131c\u0131 taraf\u0131ndan en ge\u00e7 fatura d\u00fczenleme s\u00fcresinin son g\u00fcn\u00fcn\u00fc takip eden vergilendirme d\u00f6nemi i\u00e7inde noterden ihtarname g\u00f6nderilmesi \u00fczerine sat\u0131c\u0131 taraf\u0131ndan d\u00fczenlenen faturada g\u00f6sterilen KDV, al\u0131c\u0131 taraf\u0131ndan faturan\u0131n d\u00fczenlendi\u011fi takvim y\u0131l\u0131 i\u00e7inde kanuni defterlere kaydedilmek \u015fart\u0131yla indirim konusu yap\u0131labilir.\u201d<\/p>\n

MADDE 19 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (IV\/A-1.5.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ikinci paragraf\u0131n\u0131n birinci c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cD\u0130\u0130B kapsam\u0131nda KDV \u00f6demeksizin yurti\u00e7i ve yurtd\u0131\u015f\u0131ndan sat\u0131n ald\u0131\u011f\u0131 girdileri kullanarak \u00fcretti\u011fi mal\u0131 3065 say\u0131l\u0131 Kanunun (11\/1-c) maddesi kapsam\u0131nda ihra\u00e7 kay\u0131tl\u0131 olarak teslim eden bir m\u00fckellefin iade alaca\u011f\u0131 KDV tutar\u0131, ihra\u00e7 kay\u0131tl\u0131 teslim bedeli ile D\u0130\u0130B kapsam\u0131nda ald\u0131\u011f\u0131 girdilerin bedeli aras\u0131ndaki farka genel vergi oran\u0131 uygulanmak suretiyle bulunacak tutar\u0131 a\u015famaz.\u201d<\/p>\n

MADDE 20 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (IV\/A-4.) b\u00f6l\u00fcm\u00fcn\u00fcn be\u015finci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n

\u201cYMM raporu ile iade talebinde bulunan m\u00fckelleflerin teminat kar\u015f\u0131l\u0131\u011f\u0131 ald\u0131klar\u0131 iadeye ili\u015fkin olarak;<\/p>\n

– \u0130adenin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren alt\u0131 ay i\u00e7inde bu iade ile ilgili olarak YMM raporu ibraz edilmemesi ve ek s\u00fcre talebinde bulunulmamas\u0131,<\/p>\n

– Ek s\u00fcre talebinin uygun bulunmamas\u0131,<\/p>\n

– Alt\u0131 ayl\u0131k ek s\u00fcre i\u00e7inde de YMM raporunun ibraz edilmemesi<\/p>\n

durumlar\u0131nda, teminat kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan iade incelemeye sevk edilir ve teminat vergi inceleme raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fcl\u00fcr.\u201d<\/p>\n

MADDE 21 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (IV\/A-5.) b\u00f6l\u00fcm\u00fcn\u00fcn sonuna ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n

\u201c5.6. Art\u0131r\u0131ml\u0131 Teminat Uygulamas\u0131<\/strong><\/p>\n

\u0130ade taleplerinin yerine getirilmesi bak\u0131m\u0131ndan \u00f6zel esaslara tabi olanlar hari\u00e7 olmak \u00fczere, m\u00fckelleflerin Tebli\u011fin (IV\/A-3) b\u00f6l\u00fcm\u00fcnde belirlenen s\u0131n\u0131r\u0131 a\u015fan ve i\u015flem t\u00fcr\u00fc itibar\u0131yla YMM KDV \u0130adesi Tasdik Raporu ile talep edilen nakden iadelerinde, iade talep dilek\u00e7esi ile Tebli\u011fin ilgili b\u00f6l\u00fcmlerinde iade taleplerine ili\u015fkin aranan belgelerin (YMM KDV \u0130adesi Tasdik Raporu hari\u00e7) tamamlanmas\u0131 sonras\u0131nda, nakden iadesi talep edilen tutar\u0131n %120\u2019si oran\u0131nda (\u0130TUS sertifikas\u0131 sahibi m\u00fckellefler i\u00e7in %60\u2019\u0131 oran\u0131nda) banka teminat mektubu verilmesi halinde, iade i\u015flemi be\u015f i\u015f g\u00fcn\u00fc i\u00e7inde ger\u00e7ekle\u015ftirilir.\u00a0\u0130adeye ili\u015fkin YMM raporunun iadenin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren alt\u0131 ay i\u00e7inde verilmemesi halinde, iade talebi s\u00fcrenin sonunda ivedilikle incelemeye sevk edilir.<\/p>\n

\u0130adeye ili\u015fkin YMM raporunun ibraz edilmesi halinde, KDV\u0130RA, YMM raporuna ili\u015fkin kontroller ile vergi dairesince yap\u0131lmas\u0131 gereken di\u011fer kontroller iki ay i\u00e7erisinde tamamlan\u0131r. \u0130ade hakk\u0131 do\u011furan i\u015flem baz\u0131nda yap\u0131lan bu kontroller sonucunda herhangi bir eksiklik\/olumsuzluk tespit edilmemesi halinde, YMM raporunun ibraz edildi\u011fi tarihten itibaren en ge\u00e7 iki ay i\u00e7inde teminat mektubu m\u00fckellefe iade edilir.<\/p>\n

Ancak yap\u0131lan kontroller sonucunda eksiklik\/olumsuzluk tespit edilmesi halinde, bu eksikli\u011fin\/olumsuzlu\u011fun giderilmesi i\u00e7in m\u00fckellefe 30 g\u00fcnl\u00fck s\u00fcre verilir. S\u00fcresinde eksiklikleri\/olumsuzluklar\u0131 gidermeyen m\u00fckellefe 30 g\u00fcnl\u00fck ek s\u00fcre verilir. M\u00fckellefe verilen bu s\u00fcreler, teminat mektuplar\u0131n\u0131n iade edilmesine ili\u015fkin iki ayl\u0131k s\u00fcrenin hesab\u0131nda dikkate al\u0131nmaz. Bu s\u00fcreler i\u00e7inde eksikliklerin\/olumsuzluklar\u0131n giderilmemesi halinde haks\u0131z iade edilen tutar, gecikme faizi ve vergi\u00a0ziya\u0131\u00a0cezas\u0131 ile birlikte m\u00fckelleften aran\u0131r.\u201d<\/p>\n

MADDE 22 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (IV\/A-6.) b\u00f6l\u00fcm\u00fcn\u00fcn;<\/p>\n

a) Birinci paragraf\u0131nda (iii) s\u0131ras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki s\u0131ra eklenmi\u015f,<\/p>\n

\u201civ. Teminat veya YMM raporu kar\u015f\u0131l\u0131\u011f\u0131 iade talep edilmesine kar\u015f\u0131n vergi dairelerinin yapacaklar\u0131 kontrollerde tespit edilen eksiklik veya olumsuzluklar\u0131n mevzuata uygun \u015fekilde d\u00fczeltilmemesi\u201d<\/p>\n

b) \u0130kinci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n

\u201cYukar\u0131da d\u00f6rd\u00fcnc\u00fc s\u0131ra kapsam\u0131nda, iade talebinin incelemeye sevki Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 veya Vergi Dairesi Ba\u015fkanl\u0131klar\u0131\/Defterdarl\u0131klar taraf\u0131ndan yap\u0131labilir. \u0130ncelemeye sevk, ancak \u00f6ncesinde vergi dairelerince m\u00fckellefin iade dosyas\u0131ndaki eksikliklerin\/olumsuzluklar\u0131n YMM veya m\u00fckellef taraf\u0131ndan d\u00fczelttirilmesine ili\u015fkin yaz\u0131n\u0131n yaz\u0131lmas\u0131 ve belirtilen s\u00fcrede YMM veya m\u00fckellef taraf\u0131ndan gerekli d\u00fczeltmelerin mevzuata uygun \u015fekilde yap\u0131lmamas\u0131 veya olumsuzlu\u011fun giderilmemesi halinde m\u00fcmk\u00fcnd\u00fcr. Bu kapsamda incelemeye sevk edilen iade talepleri, iadesi talep edilen tutar\u0131n %120\u2019si oran\u0131nda banka teminat mektubu verilmesi halinde yerine getirilir, teminat vergi inceleme raporuna g\u00f6re \u00e7\u00f6z\u00fcl\u00fcr.\u201d<\/p>\n

MADDE 23 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (IV\/E-1.3.) b\u00f6l\u00fcm\u00fcn\u00fcn d\u00f6rd\u00fcnc\u00fc paragraf\u0131nda yer alan \u201c(IV\/E\/3.4), (IV\/E\/3.5),\u201d ibaresi \u201c(IV\/E\/3.2), (IV\/E\/3.3),\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 24 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (IV\/E-2.2.) b\u00f6l\u00fcm\u00fcn\u00fcn ikinci paragraf\u0131ndaki \u201c(IV\/E\/3.4), (IV\/E\/3.5),\u201d ibaresi \u201c(IV\/E\/3.2), (IV\/E\/3.3),\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 25 \u2013<\/strong>\u00a0Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 26 \u2013<\/strong>\u00a0Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/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: 11) – 15.02.2017 15 \u015eubat 2017 \u00c7AR\u015eAMBA Resm\u00ee Gazete Say\u0131 : 29980 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: 11) MADDE 1 \u2013\u00a026\/4\/2014\u00a0tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi […]<\/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-3468","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\/3468"}],"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=3468"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3468\/revisions"}],"predecessor-version":[{"id":3469,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3468\/revisions\/3469"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}