{"id":6462,"date":"2024-02-12T09:42:39","date_gmt":"2024-02-12T06:42:39","guid":{"rendered":"https:\/\/es-exchange.com\/haberler\/?p=6462"},"modified":"2024-02-12T09:42:39","modified_gmt":"2024-02-12T06:42:39","slug":"kdv-uygulama-tebliginde-degisiklik","status":"publish","type":"post","link":"https:\/\/es-exchange.com\/haberler\/?p=6462","title":{"rendered":"KDV uygulama tebli\u011finde de\u011fi\u015fiklik"},"content":{"rendered":"<div class=\"news-content\">\n<p>\n\tHazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi&#8217;nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f, Resmi Gazete&#8217;de yay\u0131mland\u0131.<\/p>\n<p>\n\tTebli\u011fle KDV tevkifat\u0131 yapabilecek kurulu\u015flara ili\u015fkin d\u00fczenleme yap\u0131ld\u0131.<\/p>\n<p>\n\tDevletin kay\u0131t d\u0131\u015f\u0131l\u0131kla m\u00fccadele kapsam\u0131nda vergi kesintisi yapmakla sorumlu tuttu\u011fu, di\u011fer ifadeyle al\u0131\u015flar\u0131nda sat\u0131c\u0131ya \u00f6deyece\u011fi KDV tutar\u0131n\u0131n bir k\u0131sm\u0131n\u0131n, do\u011frudan al\u0131c\u0131 taraf\u0131ndan &#8220;sorumlu&#8221; s\u0131fat\u0131yla devlete beyan ederek \u00f6demesine ili\u015fkin kanuni d\u00fczenleme yay\u0131mlanm\u0131\u015ft\u0131. Tebli\u011fde, konuya ili\u015fkin a\u00e7\u0131klama ve \u00f6rneklere yer verildi.<\/p>\n<p>\n\t<strong>Baz\u0131 teredd\u00fctlerin giderilmesi ama\u00e7land\u0131<\/strong><\/p>\n<p>\n\t\u0130lgili tebli\u011fde \u00f6zel olarak say\u0131lmayan b\u00fct\u00fcn hizmet al\u0131mlar\u0131nda 5\/10 oran\u0131nda KDV tevkifat\u0131 uygulayanlar kapsam\u0131na, kanunla kurulan kamu iktisadi te\u015febb\u00fcsleri girerken do\u011frudan kanunla kurulmayanlarla ilgili teredd\u00fctler ya\u015fan\u0131yordu. Bu teredd\u00fctleri gidermek ad\u0131na kamu iktisadi kurulu\u015flar\u0131 ve iktisadi devlet te\u015fekk\u00fcllerinin de kamu iktisadi te\u015febb\u00fcslerinde oldu\u011fu gibi tevkifat yapabilmesine imkan sa\u011fland\u0131.<\/p>\n<p>\n\t\u2060Di\u011fer taraftan, k\u0131smi tevkifat uygulamas\u0131nda her bir i\u015flem i\u00e7in uygulanan 2 bin liral\u0131k s\u0131n\u0131r, Vergi Usul Kanunu uyar\u0131nca her y\u0131l g\u00fcncellenen fatura d\u00fczenleme s\u0131n\u0131r\u0131 olarak belirlendi. \u2060Mahkeme karar\u0131 \u00e7er\u00e7evesinde m\u00fckelleflerin vergi bor\u00e7lar\u0131na KDV iade alaca\u011f\u0131ndan mahsup taleplerinde, vergi bor\u00e7lar\u0131 i\u00e7in gecikme zamm\u0131n\u0131n hesaplama y\u00f6ntemine ili\u015fkin a\u00e7\u0131klamalar da tebli\u011fde yer ald\u0131.<\/p>\n<p>\n\tTebli\u011fde ayr\u0131ca, KDV Kanunu&#8217;nun ge\u00e7ici 20, ge\u00e7ici 29, ge\u00e7ici 32 ve ge\u00e7ici 33&#8217;\u00fcnc\u00fc maddelerinde yer alan istisnalar\u0131n s\u00fcresinin uzat\u0131lmas\u0131na y\u00f6nelik yap\u0131lan kanuni d\u00fczenlemelere ili\u015fkin de d\u00fczeltmelere yer verildi.<\/p>\n<p>\n\tTebli\u011fin baz\u0131 maddelerinde y\u00fcr\u00fcrl\u00fck tarihi bug\u00fcn, baz\u0131lar\u0131nda da mart ay\u0131 ba\u015f\u0131 olarak belirlendi.<\/p>\n<div class=\"news-tags\">\n<div class=\"title\">ET\u0130KETLER<\/div>\n<div class=\"tags\">\n                                                                            Hazine ve Maliye Bakanl\u0131\u011f\u0131\n                                                                    <\/div>\n<\/p><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi&#8217;nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair&#8230;<\/p>\n","protected":false},"author":1,"featured_media":876,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[68,3440,6310,2336],"class_list":["post-6462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi-haberleri","tag-degisiklik","tag-kdv","tag-tebliginde","tag-uygulama"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - 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