{"id":3530,"date":"2017-06-19T11:38:58","date_gmt":"2017-06-19T08:38:58","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3530"},"modified":"2017-06-19T11:38:58","modified_gmt":"2017-06-19T08:38:58","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-459nde-degisiklik-yapilmasina-dair-teblig-sira-no-480-09-06-2017","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3530","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 459)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 480) – 09.06.2017"},"content":{"rendered":"

Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 459)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 480) – 09.06.2017<\/strong><\/p>\n\n\n\n\n\n
9 Haziran 2017 CUMA<\/td>\n\n

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

\n

Say\u0131 : 30091<\/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

VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 459)\u2019NDE<\/p>\n

DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 480)<\/p>\n

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\u201c4.1. Kapsam ve Tutar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn sonuna a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n

\u201cTevsik zorunlulu\u011fu kapsam\u0131nda olanlardan ara\u00e7 kiralama faaliyeti ile u\u011fra\u015fanlar\u0131n vermi\u015f olduklar\u0131 motorlu kara ta\u015f\u0131t\u0131 ve motorlu kara arac\u0131 (13\/10\/1983\u00a0tarihli ve 2918 say\u0131l\u0131 Karayollar\u0131 Trafik Kanunu ile 18\/7\/1997 tarihli ve 23053 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Karayollar\u0131 Trafik Y\u00f6netmeli\u011fine g\u00f6re tescile yetkili kurulu\u015flarca kay\u0131t ve tescil edilmesi zorunlu olmayan ta\u015f\u0131t ve ara\u00e7lar hari\u00e7) kiralama hizmetlerine ili\u015fkin tahsilat ve \u00f6demelerin ise yukar\u0131da belirtilen hadle s\u0131n\u0131rl\u0131 kal\u0131nmaks\u0131z\u0131n, arac\u0131 finansal kurumlar taraf\u0131ndan d\u00fczenlenen belgeler ile tevsik edilmesi zorunludur.\u201d<\/p>\n

MADDE 2 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201c4.2. Kapsamda Olmayan Tahsilat ve \u00d6demeler\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcne (g) bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n

\u201c\u011f) Ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7ilere ait \u00fcr\u00fcnlerin, 18\/5\/2004 tarihli ve 5174 say\u0131l\u0131 T\u00fcrkiye Odalar ve Borsalar Birli\u011fi ile Odalar ve Borsalar Kanunu kapsam\u0131nda kurulan ticaret borsalar\u0131na mezkur Kanunun 46\u00a0nc\u0131maddesinde belirtilen s\u00fcreler\u00a0dahilinde\u00a0tescil ettirilerek ger\u00e7ekle\u015fen sat\u0131\u015flar\u0131na ili\u015fkin tahsilat ve \u00f6demelerin,\u201d<\/p>\n

MADDE 3 \u2013<\/strong>\u00a0Bu Tebli\u011fin;<\/p>\n

a) Birinci maddesi\u00a01\/7\/2017\u00a0tarihinde,<\/p>\n

b) Di\u011fer maddeleri yay\u0131m\u0131 tarihinde<\/p>\n

y\u00fcr\u00fcrl\u00fc\u011fe\u00a0girer.<\/p>\n

MADDE 4 \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":"

Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 459)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 480) – 09.06.2017 9 Haziran 2017 CUMA Resm\u00ee Gazete Say\u0131 : 30091 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: 480) MADDE 1 \u2013\u00a024\/12\/2015\u00a0tarihli ve 29572 say\u0131l\u0131 Resm\u00ee Gazete\u2019de […]<\/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-3530","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\/3530"}],"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=3530"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3530\/revisions"}],"predecessor-version":[{"id":3531,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3530\/revisions\/3531"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}