{"id":12390,"date":"2018-07-05T06:56:51","date_gmt":"2018-07-05T06:56:51","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=12390"},"modified":"2018-07-05T06:56:51","modified_gmt":"2018-07-05T06:56:51","slug":"ozel-tuketim-vergisi-iv-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-2","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2018\/07\/ozel-tuketim-vergisi-iv-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-2\/","title":{"rendered":"\u00d6zel T\u00fcketim Vergisi (IV) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 2)"},"content":{"rendered":"

\"\"<\/a>\u00d6TV IV Say\u0131l\u0131 Liste Tebli\u011fi 2 05 Temmuz 2018 Tarihli Resmi Gazete Say\u0131:\u00a030469 Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: MADDE 1 \u2013\u00a020\/8\/2015 ta…<\/p>\n

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\u00d6zel T\u00fcketim Vergisi (IV) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 2)<\/strong><\/p>\n

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\u00d6TV IV Say\u0131l\u0131 Liste Tebli\u011fi 2<\/h4>\n

05 Temmuz 2018 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a030469<\/p>\n

Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/strong><\/p>\n

MADDE 1 \u2013<\/b>\u00a020\/8\/2015 tarihli ve 29451 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0\u00d6zel T\u00fcketim Vergisi (IV) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011fi<\/a><\/strong>nin;<\/p>\n

a)<\/b>\u00a0(II\/A\/2) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131nda yer alan \u201c(2)\u201d ibaresi, \u201c(3)\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

b)<\/b>\u00a0(II\/A\/3) b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015f ve takip eden b\u00f6l\u00fcmler buna g\u00f6re tesels\u00fcl ettirilmi\u015ftir.<\/p>\n

\u201c4.G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131na Yap\u0131lan Teslimler<\/b><\/p>\n

4.1. \u00d6TV M\u00fckelleflerince G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131na Yap\u0131lan Teslimler<\/b><\/p>\n

\u00d6zel T\u00fcketim Vergisi Kanununun 5 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca, ayn\u0131 Kanuna ekli (IV) say\u0131l\u0131 listedeki mallar\u0131n, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 95 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131na g\u00f6re faaliyette bulunan g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na teslimi vergiden m\u00fcstesnad\u0131r.<\/p>\n

G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 ve depolar\u0131 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 95 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131ndaki yetkiye istinaden 8\/8\/2017 tarihli ve 30148 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131 Y\u00f6netmeli\u011finde tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

D\u00fczenleme gere\u011fi, Kanuna ekli (IV) say\u0131l\u0131 listedeki mallar\u0131n, istisna kapsam\u0131nda, sadece g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere teslimi m\u00fcmk\u00fcn bulundu\u011fundan, teslim a\u015famas\u0131nda teslime konu mal\u0131n ilgili g\u00fcmr\u00fck mevzuat\u0131na g\u00f6re g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131labilecek mal cinslerinden olup olmad\u0131\u011f\u0131 \u00d6TV m\u00fckelleflerince kontrol edilir, teslime konu mal\u0131n ilgili g\u00fcmr\u00fck mevzuat\u0131na g\u00f6re g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131labilecek mal cinslerinden olmamas\u0131 halinde, istisna kapsam\u0131nda mal teslim edilemez.<\/p>\n

\u00d6TV m\u00fckellefleri, istisna kapsam\u0131nda g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya bunlar\u0131n depolar\u0131na yapt\u0131klar\u0131 teslimlerde hesaplanan \u00d6TV tutar\u0131n\u0131, fatura bedeline dahil etmez, ancak fatura bedeline dahil edilmeyen bu tutar\u0131 faturada \u201c\u00d6TV Kanununun (5\/2) Maddesi Kapsam\u0131nda Hesaplan\u0131p Fatura Bedeline D\u00e2hil Edilmeyen \u00d6TV Tutar\u0131 \u2026\u2026\u2026 TL\u2019dir.\u201d \u015ferhi ile g\u00f6sterir.<\/p>\n

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G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na yap\u0131lan teslimlerde, antrepo beyannamesi d\u00fczenlenecek olup, mal\u0131n g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na veya deposuna konuldu\u011funu (fiilen i\u015fleticiye teslim edildi\u011fini\/i\u015fletici taraf\u0131ndan fiilen teslim al\u0131nd\u0131\u011f\u0131n\u0131) g\u00f6steren antrepo giri\u015f say\u0131m tutana\u011f\u0131n\u0131 da ihtiva eden antrepo beyannamesinin ilgili g\u00fcmr\u00fck idaresi taraf\u0131ndan onayland\u0131\u011f\u0131 tarih itibariyle istisna kapsam\u0131ndaki i\u015flemin ger\u00e7ekle\u015fti\u011fi kabul edilir.<\/div>\n<\/div>\n<\/div>\n<\/div>\n

\u0130stisna kapsam\u0131nda yap\u0131lan teslimler, \u00d6TV Beyannamesinin \u201c\u0130stisnalar ve \u0130ndirimler\u201d b\u00f6l\u00fcm\u00fcn\u00fcn \u201c\u0130stisnalar\u201d tablosundaki istisna t\u00fcr\u00fc listesinden \u201cG\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131na Yap\u0131lan Teslimlerde \u0130stisna\u201d se\u00e7ilerek beyan edilir. \u00d6TV m\u00fckelleflerince ayr\u0131ca, beyannamenin \u201cEkler\u201d b\u00f6l\u00fcm\u00fcnde yer alan \u201cG\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131na Yap\u0131<\/a>lan Teslimlerde \u0130stisna\u201d tablosuna, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 i\u015fleticisi taraf\u0131ndan d\u00fczenlenen antrepo beyannamesine ili\u015fkin bilgiler, bu istisna kapsam\u0131nda yap\u0131lan teslimler nedeniyle d\u00fczenlenen faturalara ait bilgiler ve Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca istenebilecek di\u011fer bilgiler girilir.<\/p>\n

Mallar\u0131n g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na teslim edildi\u011fi;<\/p>\n

\u2022 Mal\u0131n g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na veya deposuna konuldu\u011funu g\u00f6steren antrepo giri\u015f say\u0131m tutana\u011f\u0131n\u0131 da ihtiva eden g\u00fcmr\u00fck idaresi taraf\u0131ndan onaylanm\u0131\u015f antrepo beyannamesinin asl\u0131 veya ilgili g\u00fcmr\u00fck idaresi, noter ya da YMM taraf\u0131ndan onaylanm\u0131\u015f \u00f6rne\u011fi ile<\/p>\n

\u2022 G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 i\u015fleticisi ad\u0131na d\u00fczenlenen faturan\u0131n firma yetkililerince asl\u0131n\u0131n ayn\u0131 oldu\u011funa dair bir \u015ferh verilerek ka\u015fe ve imza tatbik edilmek suretiyle onayl\u0131 fotokopisi<\/p>\n

bir dilek\u00e7e ekinde \u00d6TV y\u00f6n\u00fcnden ba\u011fl\u0131 olunan vergi dairesine ibraz edilerek tevsik edilir. Vergi dairesince ilgili g\u00fcmr\u00fck idaresinden antrepo beyannamesinin do\u011frulu\u011fu teyit edilir (g\u00fcmr\u00fck idaresince bilgilerin elektronik ortamda iletilmi\u015f olmas\u0131 halinde ayr\u0131ca yaz\u0131\u015fma yap\u0131lmaz).<\/p>\n

\u00d6TV Kanununun 7 nci maddesinin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendi uyar\u0131nca \u00d6TV\u2019nin konusuna giren mallar\u0131n g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 taraf\u0131ndan yurt d\u0131\u015f\u0131ndan getirilerek bu ma\u011fazalara veya depolar\u0131na konmas\u0131n\u0131n ve ayn\u0131 f\u0131kran\u0131n (6) numaral\u0131 bendi uyar\u0131nca ger\u00e7ek ki\u015filer taraf\u0131ndan bu ma\u011fazalardan (ma\u011fazan\u0131n mallar\u0131 yurt i\u00e7inden mi yoksa yurt d\u0131\u015f\u0131ndan m\u0131 tedarik etti\u011fine bak\u0131lmaks\u0131z\u0131n) sat\u0131n al\u0131nan mallar\u0131n G\u00fcmr\u00fck Kanununun 167 nci maddesinin birinci f\u0131kras\u0131n\u0131n 4 ve (6\/a) bentleri kapsam\u0131nda g\u00fcmr\u00fck vergisinden muaf olarak yurda sokulmas\u0131n\u0131n \u00d6TV\u2019den m\u00fcstesna oldu\u011fu tabiidir.\u00a0https:\/\/goo.gl\/RkqgJX<\/p>\n

4.2. \u00d6TV \u00d6denerek Sat\u0131n Al\u0131nan Mallar\u0131n G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131na Teslimleri<\/b><\/p>\n

\u00d6zel T\u00fcketim Vergisi Kanununun 5 inci maddesinin (3) numaral\u0131 f\u0131kras\u0131nda, G\u00fcmr\u00fck Kanununun 95 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131na g\u00f6re faaliyette bulunan g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na teslim edilen mallar\u0131n al\u0131\u015f faturalar\u0131 ve benzeri belgeler \u00fczerinde g\u00f6sterilen ve beyan edilen \u00d6TV\u2019nin bu mallar\u0131 teslim edenlere iade edilmesine imk\u00e2n tan\u0131nm\u0131\u015f olup, bu iadeye ili\u015fkin usul ve esaslar\u0131 belirleme hususunda Maliye Bakanl\u0131\u011f\u0131na yetki verilmi\u015ftir.<\/p>\n

Bu kapsamda, (IV) say\u0131l\u0131 listedeki mallar\u0131n g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya bunlar\u0131n depolar\u0131na teslim edilmesi halinde bu verginin iadesi, sadece \u00d6TV m\u00fckelleflerinden al\u0131nan veya do\u011frudan ithal edilen mallar i\u00e7in s\u00f6z konusudur. \u00d6TV uygulanan safhadan sonraki sat\u0131c\u0131lardan al\u0131nan mallar\u0131n s\u00f6z konusu ma\u011faza veya depolara teslim edilmesi halinde, al\u0131\u015f belgelerinde g\u00f6r\u00fcnmeyen ve mal\u0131n fiyat\u0131na d\u00e2hil edilmi\u015f olan \u00d6TV iade edilmez.<\/p>\n

\u00d6TV \u00f6denerek ithal edilen veya yurt i\u00e7inde \u00d6TV m\u00fckellefinden sat\u0131n al\u0131nan mallar\u0131n g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya bunlar\u0131n depolar\u0131na teslim edilmesi halinde, \u00f6denen \u00d6TV\u2019nin iadesi i\u00e7in s\u00f6z konusu mal\u0131n, ithalat\u00e7\u0131s\u0131 veya yurt i\u00e7inden sat\u0131n alan taraf\u0131ndan, oldu\u011fu gibi (aynen) teslime konu edilmi\u015f olmas\u0131 \u015fart\u0131 aran\u0131r.<\/p>\n

G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya bunlar\u0131n depolar\u0131na teslim edilen mallara ait \u00d6TV\u2019nin iadesi, 429 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finde belirlenen usul ve esaslar \u00e7er\u00e7evesinde Standart \u0130ade Talep Dilek\u00e7esi ile talep edilir. S\u00f6z konusu \u00d6TV\u2019nin iadesinin talep edilmesi halinde;<\/p>\n

\u2022 G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 veya deposuna mal teslim eden ad\u0131na d\u00fczenlenen ve \u00fczerinde \u00d6TV\u2019nin ayr\u0131ca g\u00f6sterildi\u011fi fatura veya benzeri belge (g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na veya bunlar\u0131n deposuna teslim edilen mal ithal edilmi\u015f ise ithalatta d\u00fczenlenen g\u00fcmr\u00fck beyannamesi ve verginin \u00f6dendi\u011fini g\u00f6steren g\u00fcmr\u00fck makbuzu),<\/p>\n

\u2022 Mal\u0131n g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na veya deposuna konuldu\u011funu g\u00f6steren antrepo giri\u015f say\u0131m tutana\u011f\u0131n\u0131 da ihtiva eden g\u00fcmr\u00fck idaresi taraf\u0131ndan onaylanm\u0131\u015f antrepo beyannamesi,<\/p>\n

\u2022 Teslim edilen mala ili\u015fkin g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 i\u015fleticisi ad\u0131na d\u00fczenlenen fatura<\/p>\n

g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na mal teslim eden ki\u015finin KDV y\u00f6n\u00fcnden ba\u011fl\u0131 oldu\u011fu vergi dairesine verilir. Antrepo beyannamesi ile g\u00fcmr\u00fck beyannamesi ve g\u00fcmr\u00fck makbuzunun ilgili g\u00fcmr\u00fck idaresi, noter ya da YMM taraf\u0131ndan onayl\u0131 \u00f6rne\u011fi, di\u011fer belgelerin ise asl\u0131n\u0131n ayn\u0131 oldu\u011funa dair bir \u015ferh verilerek ka\u015fe tatbiki ve imzalanmas\u0131 suretiyle firma yetkililerince onayl\u0131 fotokopisi vergi dairesine verilir. Bu belgelerin vergi dairesine ibraz\u0131 \u00fczerine ilgili vergi dairesince, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na teslim edilen mal\u0131n al\u0131m\u0131na ait \u00d6TV\u2019nin, m\u00fckellefi taraf\u0131ndan ba\u011fl\u0131 oldu\u011fu vergi dairesine (ithalatta g\u00fcmr\u00fck idaresine) \u00f6dendi\u011fi teyit edilir. Bunun yan\u0131 s\u0131ra, iadenin yap\u0131labilmesi i\u00e7in ilgili g\u00fcmr\u00fck idaresinden antrepo beyannamesinin do\u011frulu\u011funun da teyit edilmesi gerekir (g\u00fcmr\u00fck idaresince bilgilerin elektronik ortamda iletilmi\u015f olmas\u0131 halinde ayr\u0131ca yaz\u0131\u015fma yap\u0131lmaz).<\/p>\n

Bu teyitlerden sonra, s\u00f6z konusu mala ait \u00d6TV, talebe g\u00f6re, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya bunlar\u0131n depolar\u0131na mal tesliminden do\u011fan KDV iadesi ile ilgili olarak Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde (IV\/E b\u00f6l\u00fcm\u00fc hari\u00e7) belirlenen usul ve esaslar \u00e7er\u00e7evesinde, nakden ve\/veya mahsuben iade edilir. G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya bunlar\u0131n depolar\u0131na yap\u0131lan teslimlerle ilgili olarak \u00d6TV\u2019nin yan\u0131 s\u0131ra KDV iadesi de talep edilmi\u015f olmas\u0131 halinde, yukar\u0131da belirtilen belgelerden KDV iadesi i\u00e7in ibraz edilmi\u015f olanlar m\u00fckelleften ayr\u0131ca istenilmez, vergi dairesine ibraz edilen belgelerin \u015fef ve m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 taraf\u0131ndan onayl\u0131 fotokopileri kullan\u0131l\u0131r.<\/p>\n

4.3. G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazas\u0131na Teslim Edilen Mallar\u0131n \u0130ade Edilmesi<\/b><\/p>\n

\u00d6TV m\u00fckelleflerince \u00d6TV Kanununun 5 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131 kapsam\u0131nda istisna uygulanarak g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya bunlar\u0131n depolar\u0131na teslim edilen mallar\u0131n iade edilmesi durumunda \u00d6TV do\u011fmaz. Bu takdirde, iade al\u0131nan mallar\u0131n tekrar teslime konu edilmesi durumunda \u00d6TV m\u00fckelleflerince \u00d6TV hesaplanaca\u011f\u0131 tabiidir.<\/p>\n

Ancak, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya bunlar\u0131n depolar\u0131na \u00d6TV Kanununun 5 inci maddesinin (3) numaral\u0131 f\u0131kras\u0131 kapsam\u0131nda mal teslim edenlerin \u00d6TV iadesinden yararland\u0131\u011f\u0131\/yararlanabilece\u011fi teslimlere konu mallar\u0131n ma\u011faza i\u015fleticilerince iade edilmesi halinde, g\u00fcmr\u00fck idaresince mallar\u0131n iade edildi\u011fi hususu ma\u011fazaya\/depoya teslimde bulunan m\u00fckellefin KDV y\u00f6n\u00fcnden ba\u011fl\u0131 oldu\u011fu vergi dairesine bildirilir. \u0130lgili vergi dairesince hen\u00fcz m\u00fckellefe \u00d6TV iadesi yap\u0131lmam\u0131\u015fsa herhangi bir iade yap\u0131lmaks\u0131z\u0131n talep sonu\u00e7land\u0131r\u0131l\u0131r. \u0130ade yap\u0131lm\u0131\u015fsa;<\/p>\n

\u2022 M\u00fckellefin, mallar\u0131n geri geldi\u011fi ayl\u0131k vergilendirme d\u00f6neminde, yasal defter kay\u0131tlar\u0131n\u0131 d\u00fczeltmek suretiyle iadesini ald\u0131\u011f\u0131 tutar\u0131 vergi dairesine \u00f6demesi halinde bu tutar, gecikme faizi ve vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n m\u00fckelleften geri al\u0131n\u0131r.<\/p>\n

\u2022 M\u00fckellefin, iade ald\u0131\u011f\u0131 tutar\u0131, mallar\u0131n geri geldi\u011fi ayl\u0131k vergilendirme d\u00f6neminde vergi dairesine iade etmemesi halinde, m\u00fckellefe iade edilen \u00d6TV, mallar\u0131n geri geldi\u011fi d\u00f6nemden m\u00fckellef taraf\u0131ndan \u00f6demenin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme kadar gecikme faizi uygulanarak vergi ziya\u0131 cezas\u0131 ile birlikte m\u00fckelleften aran\u0131r.<\/p>\n

4.4. Sorumluluk<\/b><\/p>\n

\u0130stisna kapsam\u0131nda g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na teslim edilen mallar\u0131n, hak sahipleri d\u0131\u015f\u0131ndakilere sat\u0131lmas\u0131 veya hak sahibi olanlara belirlenen limitlerin \u00fcst\u00fcnde sat\u0131lmas\u0131 ya da yersiz veya haks\u0131z olarak her t\u00fcrl\u00fc kullan\u0131m\u0131 halinde, \u00f6denmeyen \u00d6TV ve buna ba\u011fl\u0131 KDV, vergi ziya\u0131 cezas\u0131 ve gecikme faizi ile birlikte ma\u011faza i\u015fleticisinden aran\u0131r. \u0130lgili mevzuat h\u00fck\u00fcmlerine ayk\u0131r\u0131 olarak sat\u0131\u015f\/kullan\u0131m yap\u0131ld\u0131\u011f\u0131n\u0131n tespiti halinde, ilgili g\u00fcmr\u00fck idaresi taraf\u0131ndan durum i\u015fleticinin KDV y\u00f6n\u00fcnden ba\u011fl\u0131 oldu\u011fu vergi dairesine bildirilir.<\/p>\n

Bu istisna uygulamas\u0131nda, belirlenen usul ve esaslar \u00e7er\u00e7evesinde i\u015flem tesis edilmemesi suretiyle istisna kapsam\u0131nda mal teslim edilmesi halinde, ma\u011faza i\u015fleticisinin do\u011frudan sorumlu tutuldu\u011fu haller d\u0131\u015f\u0131nda, ziyaa u\u011frat\u0131lan vergiler, vergi ziya\u0131 cezas\u0131 ve gecikme faizi ile birlikte \u00d6TV m\u00fckellefinden aran\u0131r.\u201d<\/p>\n

c)<\/b>\u00a0Mevcut (II\/A\/5) b\u00f6l\u00fcm\u00fcn\u00fcn ikinci paragraf\u0131n\u0131n sonuna a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir:<\/p>\n

\u201cAncak, Kanunun 5 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 95 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131na g\u00f6re faaliyette bulunan g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na yap\u0131lan teslimlerin vergiden m\u00fcstesna oldu\u011fu tabiidir.\u201d<\/p>\n

MADDE 2 \u2013\u00a0<\/b>Ayn\u0131 Tebli\u011fin (II\/B\/1) b\u00f6l\u00fcm\u00fcn\u00fcn;<\/p>\n

a) \u201c2.1. Kapsam\u201d\u00a0<\/b>ba\u015fl\u0131kl\u0131 alt b\u00f6l\u00fcm\u00fcn\u00fcn ba\u015fl\u0131\u011f\u0131\u00a0\u201c1.1. Kapsam\u201d<\/b>\u00a0\u015feklinde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 alt b\u00f6l\u00fcmde yer alan \u201c9302.00\u201d ibaresi \u201c9302.00.00.00.00\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve \u201cMill\u00ee \u0130stihbarat Te\u015fkilat\u0131,\u201d ibaresinden sonra gelmek \u00fczere \u201cSavunma Sanayii M\u00fcste\u015farl\u0131\u011f\u0131,\u201d ibaresi eklenmi\u015ftir.<\/p>\n

b) \u201c2.2. \u0130stisna Uygulamas\u0131\u201d<\/b>\u00a0ba\u015fl\u0131kl\u0131 alt b\u00f6l\u00fcm\u00fcn\u00fcn ba\u015fl\u0131\u011f\u0131\u00a0\u201c1.2. \u0130stisna Uygulamas\u0131\u201d<\/b>\u00a0\u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 3 \u2013\u00a0<\/b>Ayn\u0131 Tebli\u011fin (II\/B\/5) b\u00f6l\u00fcm\u00fc Tebli\u011f metninden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 4 \u2013\u00a0<\/b>Ayn\u0131 Tebli\u011fin;<\/p>\n

a)<\/b>\u00a0(II\/C\/4) b\u00f6l\u00fcm\u00fcn\u00fcn ikinci paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c\u0130hra\u00e7 kayd\u0131yla teslim ald\u0131klar\u0131 mallar\u0131 yasal s\u00fcresi i\u00e7inde m\u00fccbir sebepler veya beklenmedik durumlara ba\u011fl\u0131 olarak ihra\u00e7 edemeyen ihracat\u00e7\u0131lar\u0131n ek s\u00fcre talepleri ilgili vergi dairesi ba\u015fkanl\u0131\u011f\u0131\/defterdarl\u0131k taraf\u0131ndan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (II\/A-8.6) b\u00f6l\u00fcm\u00fcnde yap\u0131lan a\u00e7\u0131klamalara g\u00f6re de\u011ferlendirilir.\u201d<\/p>\n

b)<\/b>\u00a0(II\/C\/5) b\u00f6l\u00fcm\u00fcnde yer alan \u201cgerek Kanunda belirtilen s\u00fcre (teslim tarihini takip eden ayba\u015f\u0131ndan itibaren \u00fc\u00e7 ay) i\u00e7erisinde, gerekse bu s\u00fcre\u201d ibaresi, \u201cTebli\u011fin (II\/C\/4) b\u00f6l\u00fcm\u00fcnde belirtilen s\u00fcreler i\u00e7erisinde veya bu s\u00fcreler\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 5 \u2013\u00a0<\/b>Bu Tebli\u011fin 1 ve 3 \u00fcnc\u00fc maddeleri 1\/6\/2018 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmek \u00fczere yay\u0131m\u0131 tarihinde, 2 ve 4 \u00fcnc\u00fc maddeleri 27\/3\/2018 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmek \u00fczere yay\u0131m\u0131 tarihinde, di\u011fer maddeleri yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 6 \u2013\u00a0<\/b>Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u00d6TV IV Say\u0131l\u0131 Liste Tebli\u011fi 2 05 Temmuz 2018 Tarihli Resmi Gazete Say\u0131:\u00a030469 Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: MADDE 1 \u2013\u00a020\/8\/2015 ta…  <\/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-12390","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12390","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=12390"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12390\/revisions"}],"predecessor-version":[{"id":12391,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12390\/revisions\/12391"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=12390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=12390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=12390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}