{"id":3491,"date":"2017-04-04T13:29:46","date_gmt":"2017-04-04T10:29:46","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3491"},"modified":"2017-04-04T13:29:46","modified_gmt":"2017-04-04T10:29:46","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-459nde-degisiklik-yapilmasina-dair-teblig-sira-no-479-01-04-2017","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3491","title":{"rendered":"VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 459)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 479) &#8211; 01.04.2017"},"content":{"rendered":"<p><strong>VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 459)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 479) &#8211; 01.04.2017<\/strong><\/p>\n<table border=\"0\" width=\"586\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>1 Nisan 2017 CUMARTES\u0130<\/td>\n<td>\n<p align=\"center\"><strong>Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n<td>\n<p align=\"right\">Say\u0131 : 30025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">\n<p align=\"center\"><strong>TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n<p>VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 459)\u2019NDE<\/p>\n<p>DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 479)<\/p>\n<p><strong>MADDE 1 \u2013<\/strong>\u00a024\/12\/2015\u00a0tarihli ve 29572 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 459)\u2019nin\u00a0\u201c4.2. Kapsamda Olmayan Tahsilat ve \u00d6demeler\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcne (f) bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n<p>\u201cg) Ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7iler taraf\u0131ndan;\u00a011\/3\/2010\u00a0tarihli ve 5957 say\u0131l\u0131 Sebze ve Meyveler ile Yeterli Arz ve Talep Derinli\u011fi Bulunan Di\u011fer Mallar\u0131n Ticaretinin D\u00fczenlenmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re kurulmu\u015f olan toptanc\u0131 hallerinde faaliyet g\u00f6steren t\u00fcccar, \u00fcretici, \u00fcretici \u00f6rg\u00fctleri ve komisyonculara yap\u0131lan sebze ve meyve, et ve et \u00fcr\u00fcnleri, s\u00fct ve s\u00fct \u00fcr\u00fcnleri, su ve su \u00fcr\u00fcnleri, bal ve yumurta gibi di\u011fer g\u0131da maddeleri, kesme \u00e7i\u00e7ek ve s\u00fcs bitkileri sat\u0131\u015flar\u0131 ile s\u00f6z konusu yerler d\u0131\u015f\u0131nda yap\u0131lmakla birlikte an\u0131lan Kanunun 4 \u00fcnc\u00fc maddesi kapsam\u0131nda bildirime tabi tutulmu\u015f sat\u0131\u015flara ili\u015fkin tahsilat ve \u00f6demelerin,\u201d<\/p>\n<p><strong>MADDE 2 \u2013<\/strong>\u00a0Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 3 \u2013<\/strong>\u00a0Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 459)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 479) &#8211; 01.04.2017 1 Nisan 2017 CUMARTES\u0130 Resm\u00ee Gazete Say\u0131 : 30025 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: 459)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 479) MADDE 1 \u2013\u00a024\/12\/2015\u00a0tarihli ve 29572 say\u0131l\u0131 Resm\u00ee Gazete\u2019de [&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-3491","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\/3491"}],"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=3491"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3491\/revisions"}],"predecessor-version":[{"id":3492,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3491\/revisions\/3492"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}