{"id":11669,"date":"2018-01-13T07:19:20","date_gmt":"2018-01-13T07:19:20","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=11669"},"modified":"2018-01-13T07:19:20","modified_gmt":"2018-01-13T07:19:20","slug":"turkiyede-ikamet-etmeyenlere-ozel-fatura-ile-yapilan-satislar-hakkinda-teblig-ihracat-2003-3de-degisiklik-yapilmasina-dair-teblig-ihracat-2017-9","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2018\/01\/turkiyede-ikamet-etmeyenlere-ozel-fatura-ile-yapilan-satislar-hakkinda-teblig-ihracat-2003-3de-degisiklik-yapilmasina-dair-teblig-ihracat-2017-9\/","title":{"rendered":"T\u00fcrkiye\u2019de \u0130kamet Etmeyenlere \u00d6zel Fatura ile Yap\u0131lan Sat\u0131\u015flar Hakk\u0131nda Tebli\u011f (\u0130hracat: 2003\/3)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (\u0130hracat: 2017\/9)"},"content":{"rendered":"

\"\"<\/a>T\u00fcrkiye\u2019de \u0130kamet Etmeyenlere \u00d6zel Fatura 13 Ocak 2018 Tarihli Resmi Gazete Say\u0131:\u00a030300\u00a0 Ekonomi Bakanl\u0131\u011f\u0131ndan: MADDE 1 \u2013\u00a030\/4\/2003\u00a0tarihli ve 25094 s..<\/p>\n

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T\u00fcrkiye\u2019de \u0130kamet Etmeyenlere \u00d6zel Fatura ile Yap\u0131lan Sat\u0131\u015flar Hakk\u0131nda Tebli\u011f (\u0130hracat: 2003\/3)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (\u0130hracat: 2017\/9)<\/strong><\/p>\n

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T\u00fcrkiye\u2019de \u0130kamet Etmeyenlere \u00d6zel Fatura<\/strong><\/p>\n

13 Ocak 2018 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a030300\u00a0<\/b><\/p>\n

Ekonomi Bakanl\u0131\u011f\u0131ndan:<\/strong><\/p>\n

MADDE 1 \u2013<\/b>\u00a030\/4\/2003<\/span>\u00a0tarihli ve 25094 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0T\u00fcrkiye\u2019de \u0130kamet Etmeyenlere \u00d6zel Fatura ile Yap\u0131lan Sat\u0131\u015flar Hakk\u0131nda Tebli\u011fin (\u0130hracat 2003\/3)<\/a><\/strong>\u00a0ba\u015fl\u0131\u011f\u0131 \u201cT\u00dcRK\u0130YE\u2019DE \u0130KAMET ETMEYENLERE FATURA \u0130LE YAPILAN SATI\u015eLAR HAKKINDA TEBL\u0130\u011e\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 2 \u2013<\/b>\u00a0Ayn\u0131 Tebli\u011fin 1 inci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cMADDE 1 \u2013<\/b>\u00a026\/4\/2014<\/span>\u00a0tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde<\/a><\/strong>\u00a0yer alan T\u00fcrkiye\u2019de \u0130kamet Etmeyenlere \u00d6zel Fatura ile Yap\u0131lan Sat\u0131\u015flar (Bavul Ticareti) ile Yolcu Beraberi E\u015fya (T\u00fcrkiye\u2019de \u0130kamet Etmeyenlere KDV Hesaplanarak Yap\u0131lan Sat\u0131\u015flar) kapsam\u0131nda fatura d\u00fczenlenmek suretiyle yap\u0131lacak sat\u0131\u015flar; fatura kapsam\u0131 e\u015fyan\u0131n yurt d\u0131\u015f\u0131 edildi\u011finin tespiti amac\u0131yla faturan\u0131n ilgili g\u00fcmr\u00fck idaresinde onaylat\u0131lmas\u0131 kayd\u0131yla, 6\/6\/2006 tarihli ve 26190 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u0130hracat Y\u00f6netmeli\u011finin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendine istinaden ihracat olarak kabul edilir.\u201d<\/p>\n

MADDE 3 \u2013<\/b>\u00a0Ayn\u0131\u00a0Tebli\u011fin\u00a0\u00a02<\/span>\u00a0nci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cMADDE 2 \u2013<\/b>\u00a0Bu Tebli\u011fin 1 inci maddesinde belirtilen faturalar, ilgili g\u00fcmr\u00fck idaresine ibraz\u0131ndan \u00f6nce veya g\u00fcmr\u00fck idaresine onaylat\u0131lmas\u0131n\u0131 m\u00fcteakip \u0130hracat\u00e7\u0131 Birlikleri Genel Sekreterliklerine de onaylat\u0131lmas\u0131 halinde, Belgesiz \u0130hracat Kredisi, D\u00e2hilde \u0130\u015fleme \u0130zni, D\u00e2hilde \u0130\u015fleme \u0130zin Belgesi ve Vergi Resim Har\u00e7 \u0130stisnas\u0131 Belgesi ile ilgili i\u015flemlerde g\u00fcmr\u00fck beyannamesi yerine kabul edilir.<\/span><\/p>\n

Fatura muhteviyat\u0131 ihracat, faturay\u0131 d\u00fczenleyen firmaya ait ihracat taahh\u00fctlerine say\u0131laca\u011f\u0131 gibi, fatura \u00fczerinde unvan\u0131 kay\u0131tl\u0131 olmas\u0131 halinde, imalat\u00e7\u0131 firmaya ait ihracat taahh\u00fctlerine de say\u0131l\u0131r.<\/p>\n

Ancak, deri ve deri mamulleri d\u0131\u015f\u0131ndaki tekstil ve\u00a0konfeksiyon<\/span>\u00a0\u00fcr\u00fcnleri sat\u0131\u015f\u0131na ili\u015fkin faturalar, Dahilde \u0130\u015fleme \u0130zni ile Dahilde \u0130\u015fleme \u0130zin Belgesi ihracat taahh\u00fcd\u00fcne say\u0131lmaz.\u201d<\/p>\n

MADDE 4 \u2013<\/b>\u00a0Ayn\u0131 Tebli\u011fe a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n

\u201cD\u00f6viz al\u0131m belgesine ili\u015fkin ge\u00e7ici uygulama<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 1 \u2013<\/b>\u00a0Bu maddenin yay\u0131m\u0131 tarihinden \u00f6nce d\u00fczenlenmi\u015f faturalar bak\u0131m\u0131ndan, bu Tebli\u011fin bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte de\u011fi\u015ftirilen 1 inci maddesi h\u00fck\u00fcmleri uygulan\u0131r.\u201d<\/p>\n

MADDE 5 \u2013<\/b>\u00a0Ayn\u0131 Tebli\u011fin 5 inci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cMADDE 5 \u2013<\/b>\u00a0Bu Tebli\u011f h\u00fck\u00fcmlerini Ekonomi Bakan\u0131 y\u00fcr\u00fct\u00fcr.\u201d<\/p>\n

MADDE 6 \u2013<\/b>\u00a0Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 7 \u2013<\/b>\u00a0Bu Tebli\u011f h\u00fck\u00fcmlerini Ekonomi Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

T\u00fcrkiye\u2019de \u0130kamet Etmeyenlere \u00d6zel Fatura 13 Ocak 2018 Tarihli Resmi Gazete Say\u0131:\u00a030300\u00a0 Ekonomi Bakanl\u0131\u011f\u0131ndan: MADDE 1 \u2013\u00a030\/4\/2003\u00a0tarihli ve 25094 s..  <\/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-11669","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=11669"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11669\/revisions"}],"predecessor-version":[{"id":11670,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11669\/revisions\/11670"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=11669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=11669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=11669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}