{"id":2756,"date":"2023-09-07T20:38:48","date_gmt":"2023-09-07T17:38:48","guid":{"rendered":"https:\/\/es-exchange.com\/haberler\/?p=2756"},"modified":"2023-09-07T20:38:48","modified_gmt":"2023-09-07T17:38:48","slug":"afetzedelere-bagislanacak-konutlara-kdv-istisnasi-getirildi","status":"publish","type":"post","link":"https:\/\/es-exchange.com\/haberler\/?p=2756","title":{"rendered":"Afetzedelere ba\u011f\u0131\u015flanacak konutlara KDV istisnas\u0131 getirildi"},"content":{"rendered":"
\n

\n\tHazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca haz\u0131rlanan “Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f” Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n

\n\tBuna g\u00f6re, 6 \u015eubat’taki depremler nedeniyle genel hayata etkili afet b\u00f6lgesi olarak kabul edilen yerlerde, \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131 Afet ve Acil Durum Y\u00f6netimi Ba\u015fkanl\u0131\u011f\u0131 (AFAD) ile imzalanan protokol kapsam\u0131nda afetzedelere ba\u011f\u0131\u015flanacak konutlar\u0131n in\u015fas\u0131 dolay\u0131s\u0131yla kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na yap\u0131lan teslim ve hizmetler, 31 Aral\u0131k 2024 tarihine kadar KDV’den m\u00fcstesna olacak.<\/p>\n

\n\t\u0130stisnan\u0131n kapsam\u0131na, AFAD ile imzalanan protokol \u00e7er\u00e7evesinde afetzedelere ba\u011f\u0131\u015flanacak konutlar\u0131n in\u015fas\u0131 dolay\u0131s\u0131yla kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na yap\u0131lan teslim ve hizmetler girecek. Konut niteli\u011finde olmayan yap\u0131lar\u0131n (i\u015fyeri, fabrika, al\u0131\u015fveri\u015f merkezi, cami, park, okul, hastane, sosyal tesis gibi) in\u015fas\u0131 ile mevcut konutlar\u0131n tadil, bak\u0131m ve onar\u0131m\u0131na ili\u015fkin mal ve hizmet al\u0131mlar\u0131 istisna kapsam\u0131nda olmayacak.<\/p>\n

\n\tMeslek kurulu\u015flar\u0131 istisnadan faydalanabilecek<\/strong><\/p>\n

\n\t\u0130stisnadan faydalan\u0131labilmesi i\u00e7in kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131n\u0131n AFAD ile ba\u011f\u0131\u015f protokol\u00fc imzalamas\u0131 gerekecek.<\/p>\n

\n\t\u0130stisna, konutun in\u015fas\u0131na y\u00f6nelik mal ve hizmet al\u0131mlar\u0131n\u0131 kapsayacak. Bir arada bulunan konutlar\u0131n yap\u0131m\u0131na ili\u015fkin altyap\u0131 i\u015fleri, site i\u00e7i yollar, istinat duvar\u0131, perde duvar\u0131, \u00e7evre duvar\u0131 ve benzerlerine ili\u015fkin mal ve hizmetler istisna kapsam\u0131nda de\u011ferlendirilecek. \u00c7ocuk park\u0131, bah\u00e7e d\u00fczenlemesi, havuz, pergole, kamelya, spor alan\u0131 ve benzerlerinin yap\u0131m\u0131na ili\u015fkin mal ve hizmet al\u0131mlar\u0131 istisna kapsam\u0131nda olmayacak.<\/p>\n

\n\tAyr\u0131ca, konutlar\u0131n m\u00fctemmimi niteli\u011findeki mutfak dolab\u0131, konut sahibi ki\u015filerce s\u00f6k\u00fcl\u00fcp ta\u015f\u0131namayacak olan banyo dolab\u0131 ve vestiyer, panel radyat\u00f6r, kombi, du\u015fakabin, k\u00fcvet ve benzerleri istisna kapsam\u0131nda yer alacak, mobilya, beyaz e\u015fya, perde, avize, televizyon ve benzeri e\u015fyalar ise istisnan\u0131n d\u0131\u015f\u0131nda tutulacak.<\/p>\n

\n\tAFAD’a nakdi olarak yap\u0131lan ba\u011f\u0131\u015flar kullan\u0131larak, bu kurum taraf\u0131ndan yapt\u0131r\u0131lan konutlara ili\u015fkin mal ve hizmet al\u0131mlar\u0131nda istisna uygulanmayacak.<\/p>\n

\n\t\u00d6te yandan, kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131n\u0131n istisna kapsam\u0131nda in\u015fa ettikleri konutlar\u0131n AFAD’a bedelsiz teslimi de KDV’den istisna tutulacak. \u0130stisna, AFAD ile imzalanan protokol kapsam\u0131nda afetzedelere ba\u011f\u0131\u015flanacak konutlar\u0131n in\u015fas\u0131 dolay\u0131s\u0131yla kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na 31 Aral\u0131k 2024 tarihine kadar yap\u0131lan teslim ve hizmetlere uygulanacak. \u0130n\u015fa edilen konutlar\u0131n 31 Aral\u0131k 2024 tarihinden sonra ba\u011f\u0131\u015flanmas\u0131 istisna uygulamas\u0131n\u0131 etkilemeyecek. \u0130stisnadan, kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131, KDV m\u00fckellefi olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n faydalanabilecek.<\/p>\n

\n\tProje kapsam\u0131nda al\u0131nacak mal ve hizmet listesi AFAD’\u0131n onay\u0131na sunulacak<\/strong><\/p>\n

\n\tKamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131, ba\u011f\u0131\u015flayacaklar\u0131 konutlara ili\u015fkin uygulama projesini haz\u0131rlayacak ve proje kapsam\u0131nda al\u0131nacak mal ve hizmet listesini AFAD’\u0131n onay\u0131na sunacak.<\/p>\n

\n\tMeslek kurulu\u015flar\u0131, AFAD taraf\u0131ndan onaylanm\u0131\u015f olan mal ve hizmetlere ili\u015fkin listeyi elektronik ortamda sisteme girdikten sonra AFAD’la imzalanm\u0131\u015f protokol\u00fcn bir \u00f6rne\u011fiyle KDV m\u00fckellefiyeti bulunuyorsa ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine, bulunmuyorsa in\u015fa edilecek konutlar\u0131n bulundu\u011fu yerdeki vergi dairesi ba\u015fkanl\u0131\u011f\u0131na\/defterdarl\u0131\u011fa istisna belgesi almak i\u00e7in ba\u015fvuruda bulunabilecek.<\/p>\n

\n\t\u0130stisna belgesi, kanunda belirtilen s\u00fcreyi a\u015fmamak kayd\u0131yla projede \u00f6ng\u00f6r\u00fclen s\u00fcreyle s\u0131n\u0131rl\u0131 olarak verilecek. S\u00fcrelerin revize edilmesi durumunda, istisna belgesindeki s\u00fcreler de g\u00fcncellenecek.<\/p>\n

\n\t\u0130stisna kapsam\u0131ndaki mallar\u0131n ithalat yoluyla temin edilmesi halinde s\u00f6z konusu belge, ilgili g\u00fcmr\u00fck idaresine ibraz edilecek. Mal ve hizmet alanlar, istisna belgesinin bitti\u011fi tarih itibar\u0131yla belgesini kapatt\u0131racak. Ayr\u0131ca, istisna kapsam\u0131nda teslimde bulunan veya hizmet ifa eden m\u00fckelleflerin mal ve hizmet al\u0131mlar\u0131 genel h\u00fck\u00fcmlere g\u00f6re KDV’ye tabi olacak.<\/p>\n

\n\t\u00d6te yandan 15 Temmuz 2023 tarihinden \u00f6nce kurumlar\u0131n aktifinde kay\u0131tl\u0131 bulunan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131 suretiyle ger\u00e7ekle\u015fen devir ve teslimlerde KDV istisnas\u0131 uygulamas\u0131na devam edilece\u011finden KDV Genel Uygulama Tebli\u011fi’nin ilgili b\u00f6l\u00fcmlerinde d\u00fczenleme ve de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/p>\n

\n\tKDV Genel Uygulama Tebli\u011fi ile proje uygulamas\u0131 getirilen ancak tebli\u011fin y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden \u00f6nce istisna belgesi almak suretiyle veya verginin \u00f6nce uygulan\u0131p sonra iade edilmesi \u015feklinde y\u00fcr\u00fct\u00fclen proje uygulamas\u0131 d\u0131\u015f\u0131nda i\u015flem yapanlar\u0131n da 1 Ocak 2024 tarihinden itibaren proje uygulamas\u0131 kapsam\u0131nda istisna belgesi almalar\u0131 gerekti\u011fi y\u00f6n\u00fcnde d\u00fczenlemeye gidildi.<\/p>\n

\n
ET\u0130KETLER<\/div>\n
\n Kahramanmara\u015f
\n Deprem
\n Resmi Gazete\n <\/div>\n<\/p><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca haz\u0131rlanan “Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik…<\/p>\n","protected":false},"author":1,"featured_media":2757,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[1440,3438,2426,3441,3440,3439],"class_list":["post-2756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi-haberleri","tag-afetzedelere","tag-bagislanacak","tag-getirildi","tag-istisnasi","tag-kdv","tag-konutlara"],"yoast_head":"\nAfetzedelere ba\u011f\u0131\u015flanacak konutlara KDV istisnas\u0131 getirildi - Es-Exchange Ekonomi Haberleri<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/es-exchange.com\/haberler\/?p=2756\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Afetzedelere ba\u011f\u0131\u015flanacak konutlara KDV istisnas\u0131 getirildi - Es-Exchange Ekonomi Haberleri\" \/>\n<meta property=\"og:description\" content=\"Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca haz\u0131rlanan “Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/es-exchange.com\/haberler\/?p=2756\" \/>\n<meta property=\"og:site_name\" content=\"Es-Exchange Ekonomi Haberleri\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-07T17:38:48+00:00\" \/>\n<meta name=\"author\" content=\"SysAdmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"SysAdmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/es-exchange.com\/haberler\/?p=2756\",\"url\":\"https:\/\/es-exchange.com\/haberler\/?p=2756\",\"name\":\"Afetzedelere ba\u011f\u0131\u015flanacak konutlara KDV istisnas\u0131 getirildi - Es-Exchange Ekonomi Haberleri\",\"isPartOf\":{\"@id\":\"https:\/\/es-exchange.com\/haberler\/#website\"},\"datePublished\":\"2023-09-07T17:38:48+00:00\",\"dateModified\":\"2023-09-07T17:38:48+00:00\",\"author\":{\"@id\":\"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/158dd5fa81df3834f5b3789301ac67bc\"},\"breadcrumb\":{\"@id\":\"https:\/\/es-exchange.com\/haberler\/?p=2756#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/es-exchange.com\/haberler\/?p=2756\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/es-exchange.com\/haberler\/?p=2756#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/es-exchange.com\/haberler\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Afetzedelere ba\u011f\u0131\u015flanacak konutlara KDV istisnas\u0131 getirildi\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/es-exchange.com\/haberler\/#website\",\"url\":\"https:\/\/es-exchange.com\/haberler\/\",\"name\":\"Es-Exchange Ekonomi Haberleri\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/es-exchange.com\/haberler\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/158dd5fa81df3834f5b3789301ac67bc\",\"name\":\"SysAdmin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/97e85c10026bf595e73c516bd77b6b8763a73b584e665e0c1425bd2e7295d7b6?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/97e85c10026bf595e73c516bd77b6b8763a73b584e665e0c1425bd2e7295d7b6?s=96&d=mm&r=g\",\"caption\":\"SysAdmin\"},\"sameAs\":[\"https:\/\/es-exchange.com\/haberler\"],\"url\":\"https:\/\/es-exchange.com\/haberler\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Afetzedelere ba\u011f\u0131\u015flanacak konutlara KDV istisnas\u0131 getirildi - Es-Exchange Ekonomi Haberleri","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/es-exchange.com\/haberler\/?p=2756","og_locale":"tr_TR","og_type":"article","og_title":"Afetzedelere ba\u011f\u0131\u015flanacak konutlara KDV istisnas\u0131 getirildi - Es-Exchange Ekonomi Haberleri","og_description":"Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca haz\u0131rlanan “Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik...","og_url":"https:\/\/es-exchange.com\/haberler\/?p=2756","og_site_name":"Es-Exchange Ekonomi Haberleri","article_published_time":"2023-09-07T17:38:48+00:00","author":"SysAdmin","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"SysAdmin","Tahmini okuma s\u00fcresi":"4 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/es-exchange.com\/haberler\/?p=2756","url":"https:\/\/es-exchange.com\/haberler\/?p=2756","name":"Afetzedelere ba\u011f\u0131\u015flanacak konutlara KDV istisnas\u0131 getirildi - Es-Exchange Ekonomi Haberleri","isPartOf":{"@id":"https:\/\/es-exchange.com\/haberler\/#website"},"datePublished":"2023-09-07T17:38:48+00:00","dateModified":"2023-09-07T17:38:48+00:00","author":{"@id":"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/158dd5fa81df3834f5b3789301ac67bc"},"breadcrumb":{"@id":"https:\/\/es-exchange.com\/haberler\/?p=2756#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/es-exchange.com\/haberler\/?p=2756"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/es-exchange.com\/haberler\/?p=2756#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Anasayfa","item":"https:\/\/es-exchange.com\/haberler"},{"@type":"ListItem","position":2,"name":"Afetzedelere ba\u011f\u0131\u015flanacak konutlara KDV istisnas\u0131 getirildi"}]},{"@type":"WebSite","@id":"https:\/\/es-exchange.com\/haberler\/#website","url":"https:\/\/es-exchange.com\/haberler\/","name":"Es-Exchange Ekonomi Haberleri","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/es-exchange.com\/haberler\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"tr"},{"@type":"Person","@id":"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/158dd5fa81df3834f5b3789301ac67bc","name":"SysAdmin","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/97e85c10026bf595e73c516bd77b6b8763a73b584e665e0c1425bd2e7295d7b6?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/97e85c10026bf595e73c516bd77b6b8763a73b584e665e0c1425bd2e7295d7b6?s=96&d=mm&r=g","caption":"SysAdmin"},"sameAs":["https:\/\/es-exchange.com\/haberler"],"url":"https:\/\/es-exchange.com\/haberler\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/posts\/2756","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2756"}],"version-history":[{"count":0,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/posts\/2756\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/media\/2757"}],"wp:attachment":[{"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}