{"id":14724,"date":"2020-08-04T08:40:24","date_gmt":"2020-08-04T08:40:24","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=14724"},"modified":"2020-08-04T08:40:24","modified_gmt":"2020-08-04T08:40:24","slug":"mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-2812","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2020\/08\/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-2812\/","title":{"rendered":"Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131: 2812)"},"content":{"rendered":"

\"\"<\/a>KDV Oranlar\u0131n\u0131n Tespiti 2812 (KDV Oranlar\u0131nda 31\/12\/2020 Tarihine Kadar \u0130ndirim Yap\u0131ld\u0131) 31 Temmuz 2020 Tarihli Resmi Gazete Say\u0131: 31202 Karar Say\u0131s\u0131:..<\/p>\n

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Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131: 2812)<\/strong><\/p>\n

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Tarih:\u00a0
\n

KDV Oranlar\u0131n\u0131n Tespiti 2812<\/h4>\n

(KDV Oranlar\u0131nda 31\/12\/2020 Tarihine Kadar \u0130ndirim Yap\u0131ld\u0131<\/em>)<\/p>\n

31 Temmuz 2020 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 31202<\/p>\n

Karar Say\u0131s\u0131: 2812<\/strong><\/p>\n

Ekli \u201cMal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na,\u00a03065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun<\/a><\/strong>\u00a028 inci maddesi gere\u011fince karar verilmi\u015ftir.<\/p>\n

30 Temmuz 2020<\/p>\n

Recep Tayyip ERDO\u011eAN<\/p>\n

CUMHURBA\u015eKANI<\/p>\n

MAL VE H\u0130ZMETLERE UYGULANACAK KATMA DE\u011eER VERG\u0130S\u0130 ORANLARININ TESP\u0130T\u0130NE \u0130L\u0130\u015eK\u0130N KARARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KARAR<\/strong><\/p>\n

MADDE 1<\/strong>\u2013 24\/12\/2007 tarihli ve 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karara, ge\u00e7ici 5 inci maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki ge\u00e7ici 6 nc\u0131 madde eklenmi\u015ftir.<\/p>\n

\u201cGE\u00c7\u0130C\u0130 MADDE 6- (1) 31\/12\/2020 tarihine kadar (bu tarih dahil);<\/p>\n

a) \u0130\u015fyeri kiralama hizmeti,<\/p>\n

b) Kongre, konferans, seminer, konser, fuar ve lunapark giri\u015f \u00fccretleri,<\/p>\n

e) D\u00fc\u011f\u00fcn, nikah, balo ve kokteyl salonlar\u0131nda verilen organizasyon hizmetleri,<\/p>\n

\u00e7) Berberlik ve kuaf\u00f6rl\u00fck hizmetleri ile g\u00fczellik salonunda verilen hizmetler.<\/p>\n

d) Terzilik, giyim e\u015fyas\u0131 ve ev tekstil \u00fcr\u00fcnlerinin onar\u0131m ve tamirat\u0131,<\/p>\n

e) Ayakkab\u0131 ve deri e\u015fyalar\u0131n onar\u0131m\u0131 ile ayakkab\u0131 boyama hizmetleri,<\/p>\n

f) Kuru temizleme, \u00e7ama\u015f\u0131rhane, giyim e\u015fyas\u0131 ve di\u011fer tekstil \u00fcr\u00fcnlerini \u00fct\u00fcleme hizmetleri,<\/p>\n

g) Hal\u0131 ve kilim y\u0131kama hizmetleri,<\/p>\n

\u011f) Bisiklet, motosiklet ve motorlu bisikletlerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/p>\n

h) Evde kullan\u0131lan elektrikli cihazlar\u0131n (buzdolab\u0131, f\u0131r\u0131n, \u00e7ama\u015f\u0131r makinesi, bula\u015f\u0131k makinesi, f\u0131r\u0131n, klima vb.) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/p>\n

\u0131) T\u00fcketici elektroni\u011fi \u00fcr\u00fcnlerinin (TV, radyo, CD\/DVD oynat\u0131c\u0131lar\u0131, ev tipi video kameralar vb.) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/p>\n

i) Evde kullan\u0131lan \u0131s\u0131tma \u00fcr\u00fcnlerinin (termosifon, \u015fofben, banyo kazan\u0131, kombi vb.) (merkezi \u0131s\u0131tma kazanlar\u0131 hari\u00e7) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/p>\n

j) Ev ve bah\u00e7e gere\u00e7lerinin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/p>\n

k) Mobilyalar\u0131n ve ev d\u00f6\u015femelerinin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/p>\n

l) Bilgisayarlar\u0131n, ileti\u015fim ara\u00e7 ve gere\u00e7lerinin, saatlerin bak\u0131m ve onar\u0131m\u0131 (malzemeler<\/p>\n

hari\u00e7),<\/p>\n

m) M\u00fczik aletlerinin bak\u0131m ve onar\u0131m\u0131,<\/p>\n

n) \u00c7ilingirlik ve anahtar \u00e7o\u011faltma hizmetleri ile hamall\u0131k hizmetleri,<\/p>\n

o) Motorlu kara ta\u015f\u0131tlar\u0131n\u0131n ya\u011flanmas\u0131, y\u0131kanmas\u0131, cilalanmas\u0131 hizmetleri ile bunlara ait koltuk ve d\u00f6\u015femelerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/p>\n

\u00f6) Hane sakinlerine verilen konut bak\u0131m, onar\u0131m, boya ve temizlik hizmetleri (malzemeler hari\u00e7),<\/p>\n

p) Ekli II say\u0131l\u0131 listenin \u201cB) D\u0130\u011eER MAL VE H\u0130ZMETLER\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 24 \u00fcnc\u00fc s\u0131ras\u0131 kapsam\u0131 d\u0131\u015f\u0131ndaki yeme-i\u00e7me hizmetleri (alkoll\u00fc i\u00e7eceklere isabet eden k\u0131sm\u0131 hari\u00e7),<\/p>\n

r) Yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmetleri,<\/a><\/p>\n

s) Ekli II say\u0131l\u0131 listenin \u201cA) GIDA MADDELER\u0130\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 4 \u00fcnc\u00fc s\u0131ras\u0131nda yer alan mallar hari\u00e7 olmak \u00fczere, 30\/12\/2019 tarihli ve 1951 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n eki \u0130statistik Pozisyonlar\u0131na B\u00f6l\u00fcnm\u00fc\u015f T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin 6 no.lu fas\u0131l\u0131nda yer alan s\u00fcs bitkileri ile \u00e7i\u00e7ek teslimleri,<\/p>\n

i\u00e7in 1 inci maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinde belirtilen vergi oran\u0131 uygulan\u0131r.<\/p>\n

(2) 31\/12\/2020 tarihine kadar (bu tarih dahil);<\/p>\n

a) Ekli II say\u0131l\u0131 listenin \u201cB) D\u0130\u011eER MAL VE H\u0130ZMETLER\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 16 nc\u0131 s\u0131ras\u0131nda yer alan giri\u015f \u00fccretleri,<\/p>\n

b) Ekli II say\u0131l\u0131 listenin \u201cB) D\u0130\u011eER MAL VE H\u0130ZMETLER\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 24 \u00fcnc\u00fc s\u0131ras\u0131nda yer alan yeme-i\u00e7me hizmetleri,<\/p>\n

c) Ekli II say\u0131l\u0131 listenin \u201cB) D\u0130\u011eER MAL VE H\u0130ZMETLER\u2019\u2019 b\u00f6l\u00fcm\u00fcn\u00fcn 25 inci s\u0131ras\u0131nda yer alan geceleme hizmetleri,<\/p>\n

i\u00e7in 1 inci maddenin birinci f\u0131kras\u0131n\u0131n (b) bendinde belirtilen vergi oran\u0131 uygulan\u0131r.\u201d<\/p>\n

MADDE 2-<\/strong>\u00a0Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 3<\/strong>\u2013 Bu Karar h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\n
\n
\n
\u00a0<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Bakanlar Kurulu Karar\u0131n\u0131n Yay\u0131mland\u0131\u011f\u0131 Resmi Gazetenin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
30\/12\/2007<\/td>\n26742<\/td>\n<\/tr>\n
Bakanlar Kurulu Karar\u0131nda De\u011fi\u015fiklik Yapan D\u00fczenlemelerin Yay\u0131mland\u0131\u011f\u0131 Resmi Gazetenin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
8\/2\/2008<\/td>\n26781<\/td>\n<\/tr>\n
6\/4\/2008<\/td>\n26839<\/td>\n<\/tr>\n
19\/7\/2008<\/td>\n26941<\/td>\n<\/tr>\n
20\/9\/2008<\/td>\n27003<\/td>\n<\/tr>\n
29\/3\/2009<\/td>\n27184<\/td>\n<\/tr>\n
15\/7\/2009<\/td>\n27289<\/td>\n<\/tr>\n
28\/4\/2011<\/td>\n27918<\/td>\n<\/tr>\n
27\/11\/2011<\/td>\n28125<\/td>\n<\/tr>\n
27\/12\/2011<\/td>\n28155<\/td>\n<\/tr>\n
27\/1\/2012<\/td>\n28186<\/td>\n<\/tr>\n
24\/3\/2012<\/td>\n28243<\/td>\n<\/tr>\n
12\/9\/2012<\/td>\n28409<\/td>\n<\/tr>\n
1\/1\/2013<\/td>\n28515<\/td>\n<\/tr>\n
24\/2\/2013<\/td>\n28569<\/td>\n<\/tr>\n
1\/12\/2013<\/td>\n28838<\/td>\n<\/tr>\n
31\/1\/2015<\/td>\n29253<\/td>\n<\/tr>\n
1\/1\/2016<\/td>\n29580<\/td>\n<\/tr>\n
5\/5\/2016<\/td>\n29703<\/td>\n<\/tr>\n
30\/6\/2016<\/td>\n29758<\/td>\n<\/tr>\n
8\/9\/2016<\/td>\n29825<\/td>\n<\/tr>\n
25\/11\/2016<\/td>\n29899<\/td>\n<\/tr>\n
3\/2\/2017<\/td>\n29968<\/td>\n<\/tr>\n
28\/7\/2017<\/td>\n30137<\/td>\n<\/tr>\n
3\/2\/2018<\/td>\n30321<\/td>\n<\/tr>\n
5\/5\/2018<\/td>\n30412<\/td>\n<\/tr>\n
9\/5\/2018<\/td>\n30416<\/td>\n<\/tr>\n
18\/5\/2018<\/td>\n30425<\/td>\n<\/tr>\n
15\/8\/2018<\/td>\n30510<\/td>\n<\/tr>\n
31\/10\/2018<\/td>\n30581 (M\u00fckerrer)<\/td>\n<\/tr>\n
19\/12\/2018<\/td>\n30630<\/td>\n<\/tr>\n
31\/12\/2018<\/td>\n30642 (4. M\u00fckerrer)<\/td>\n<\/tr>\n
21\/3\/2019<\/td>\n30721<\/td>\n<\/tr>\n
22\/3\/2019<\/td>\n30722<\/td>\n<\/tr>\n
1\/5\/2019<\/td>\n30761<\/td>\n<\/tr>\n
2\/10\/2019<\/td>\n30906<\/td>\n<\/tr>\n
2\/1\/2020<\/td>\n30996 (M\u00fckerrer)<\/td>\n<\/tr>\n
22\/3\/2020<\/td>\n31076<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

KDV Oranlar\u0131n\u0131n Tespiti 2812 (KDV Oranlar\u0131nda 31\/12\/2020 Tarihine Kadar \u0130ndirim Yap\u0131ld\u0131) 31 Temmuz 2020 Tarihli Resmi Gazete Say\u0131: 31202 Karar Say\u0131s\u0131:..  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-14724","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14724","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=14724"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14724\/revisions"}],"predecessor-version":[{"id":14725,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14724\/revisions\/14725"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=14724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=14724"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=14724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}