{"id":3532,"date":"2017-06-23T09:48:45","date_gmt":"2017-06-23T06:48:45","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3532"},"modified":"2017-06-23T09:48:45","modified_gmt":"2017-06-23T06:48:45","slug":"katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-13-22-06-2017","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3532","title":{"rendered":"Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 13) – 22.06.2017"},"content":{"rendered":"
G\u00fcncel Geli\u015fme Detay\u0131<\/div>\n
\n

Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 13) – 22.06.2017<\/strong><\/p>\n\n\n\n\n\n
22 Haziran 2017 PER\u015eEMBE<\/td>\n\n

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

\n

Say\u0131 : 30104<\/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

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: 13)<\/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 (IV\/A-2.1.1.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131nda yer alan \u201c(4760 say\u0131l\u0131 \u00d6TV Kanunundan do\u011fan bor\u00e7lar hari\u00e7)\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 2 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (IV\/A-6.) b\u00f6l\u00fcm\u00fcne d\u00f6rd\u00fcnc\u00fc paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n

\u201c\u00d6te yandan, iade hakk\u0131 tan\u0131nan i\u015flemlerden kaynaklanan KDV iade alaca\u011f\u0131n\u0131n 4760 say\u0131l\u0131 \u00d6TV Kanunundan do\u011fan bor\u00e7lara mahsuben iadesi, m\u00fckellefin talebine bak\u0131lmaks\u0131z\u0131n m\u00fcnhas\u0131ran vergi inceleme raporu sonucuna g\u00f6re yap\u0131l\u0131r. Mahsup i\u015flemi, vergi inceleme raporunun vergi dairesi kay\u0131tlar\u0131na intikal etti\u011fi tarih itibariyle yerine getirilir. Talep edilen iade miktar\u0131n\u0131n tamam\u0131 i\u00e7in (\u0130TUS sertifikas\u0131 sahibi m\u00fckellefler de\u00a0dahil) teminat verilmesi halinde m\u00fckellefin iade talebi yerine getirilir ve teminat vergi inceleme raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fcl\u00fcr.\u201d<\/p>\n

MADDE 3 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (VI\/C) b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki (VI\/\u00c7) b\u00f6l\u00fcm\u00fc eklenmi\u015ftir.<\/p>\n

\u201c\u00c7. GE\u00c7\u0130C\u0130 H\u00dcK\u00dcMLER<\/strong><\/p>\n

1. KDV \u0130ade Alaca\u011f\u0131n\u0131n 4760 say\u0131l\u0131 \u00d6TV Kanunundan Do\u011fan Bor\u00e7lara Mahsuben \u0130adesi<\/strong><\/p>\n

KDV iade alaca\u011f\u0131n\u0131n 4760 say\u0131l\u0131 \u00d6TV Kanunundan do\u011fan bor\u00e7lara mahsuben iadesine ili\u015fkin bu paragraf\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibariyle hen\u00fcz sonu\u00e7land\u0131r\u0131lmam\u0131\u015f iade talepleri, m\u00fcnhas\u0131ran vergi inceleme raporu sonucuna g\u00f6re yerine getirilir. Mahsup i\u015flemi, vergi inceleme raporunun vergi dairesi kay\u0131tlar\u0131na intikal etti\u011fi tarih itibariyle yerine getirilir. Talep edilen iade miktar\u0131n\u0131n tamam\u0131 i\u00e7in (\u0130TUS sertifikas\u0131 sahibi m\u00fckellefler de\u00a0dahil) teminat verilmesi halinde m\u00fckellefin iade talebi yerine getirilir ve teminat vergi inceleme raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fcl\u00fcr.\u201d<\/p>\n

MADDE 4 \u2013<\/strong>\u00a0Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 5 \u2013\u00a0<\/strong>Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

G\u00fcncel Geli\u015fme Detay\u0131 Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 13) – 22.06.2017 22 Haziran 2017 PER\u015eEMBE Resm\u00ee Gazete Say\u0131 : 30104 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: 13) MADDE 1 \u2013\u00a026\/4\/2014\u00a0tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan […]<\/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-3532","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\/3532"}],"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=3532"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3532\/revisions"}],"predecessor-version":[{"id":3533,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3532\/revisions\/3533"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}