{"id":13142,"date":"2019-02-08T11:45:57","date_gmt":"2019-02-08T11:45:57","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=13142"},"modified":"2019-02-08T11:45:57","modified_gmt":"2019-02-08T11:45:57","slug":"tam-tevkifat-kapsamindaki-islemlere-iliskin-indirilecek-kdv-2","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2019\/02\/tam-tevkifat-kapsamindaki-islemlere-iliskin-indirilecek-kdv-2\/","title":{"rendered":"Tam Tevkifat Kapsam\u0131ndaki \u0130\u015flemlere \u0130li\u015fkin \u0130ndirilecek KDV"},"content":{"rendered":"
\"\"<\/a>Tam Tevkifat Kapsam\u0131ndaki \u0130\u015flemlere \u0130li\u015fkin \u0130ndirilecek KDV\u2019nin de 109 No.lu Sat\u0131ra Kaydedilmek Suretiyle \u0130ndirim Konusu Yap\u0131lmas\u0131<\/p>\n
\u00a0<\/div>\n<\/div>\n

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\u00d6ZET<\/strong>: Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n e-Beyanname hizmetini verdi\u011fi internet sayfas\u0131nda yer alan 1.2.2019 tarihli\u00a0 duyuru g\u00fcncellenmi\u015f olup; tam<\/u> tevkifat<\/u><\/strong> kapsam\u0131ndaki i\u015flemlere ili\u015fkin olarak sorumlu s\u0131fat\u0131yla 2 no.lu<\/p>\n

KDV beyannamesinde beyan edilen KDV\u2019nin de, tevkifat\u0131 yapan m\u00fckellefler taraf\u0131ndan \u201c109 \u2013 Sorumlu S\u0131fat\u0131yla Beyan Edilen KDV\u201d<\/em><\/strong> sat\u0131r\u0131nda indirim konusu yap\u0131labilece\u011fi belirtildi.<\/p>\n<\/div>\n

\u00a0<\/div>\n
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Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n e-Beyanname hizmetini verdi\u011fi internet sayfas\u0131nda\u00a0(https:\/\/ebeyanname.gib.gov.tr\/index.html<\/u>) 1.2.2019 tarihinde yapt\u0131\u011f\u0131 duyuruda \u201c1 No.lu KDV Beyannamesinin\u00a0 \u201c\u0130ndirimler\u201d<\/strong> b\u00f6l\u00fcm\u00fcnde yer alan \u201c102-Bu D\u00f6neme Ait \u0130ndirilecek KDV\u201d sat\u0131r\u0131n\u0131n Ocak\/2019 vergilendirme d\u00f6neminden itibaren<\/u><\/strong> kald\u0131r\u0131ld\u0131\u011f\u0131n\u0131 ve bu sat\u0131r yerine 108 \u2013 109 ve 110 numaral\u0131 olarak \u00fc\u00e7 ayr\u0131 yeni sat\u0131r\u0131n eklendi\u011fini, \u201cBu D\u00f6neme Ait \u0130ndirilecek KDV\u2019nin Oranlara G\u00f6re Da\u011f\u0131l\u0131m\u0131\u201d tablosunda ise herhangi bir de\u011fi\u015fiklik yap\u0131lmad\u0131\u011f\u0131n\u0131\u00a0 ve bu tablonun yeni olu\u015fturulacak sat\u0131rlar\u0131n (108, 109, 110 no.lu sat\u0131rlar) toplam\u0131n\u0131 i\u00e7erecek \u015fekilde beyan edilece\u011fini\u201d duyurmu\u015ftu.<\/p>\n

Konuyla ilgili a\u00e7\u0131klamalar\u0131m\u0131za ve de\u011ferlendirmelerimize ise 6.2.019\/47<\/a><\/u><\/strong>\u00a0say\u0131l\u0131 Sirk\u00fclerimizde yer verilmi\u015fti.<\/p>\n

Sirk\u00fclerimizde yer alan a\u00e7\u0131klamada\u00a0 109-Sorumlu S\u0131fat\u0131yla Beyan Edilen KDV<\/em><\/strong> ile ilgili yer verilen a\u00e7\u0131klamalara g\u00f6re\u00a0 sadece KISM\u0130 TEVK\u0130FAT kapsam\u0131ndaki i\u015flemlere ili\u015fkin olarak sorumlu s\u0131fat\u0131yla 2 no.lu KDV beyannamesinde beyan edilen KDV\u2019nin tevkifat\u0131 yapan m\u00fckellef taraf\u0131ndan bu sat\u0131rda indirim konusunun yap\u0131laca\u011f\u0131n\u0131n belirtildi\u011fi; ancak TAM TEVK\u0130FAT kapsam\u0131ndaki i\u015flemler i\u00e7in bir belirlemede bulunulmad\u0131\u011f\u0131 ve 109-Sorumlu S\u0131fat\u0131yla Beyan Edilen KDV <\/em><\/strong>ile ilgili yer verilen a\u00e7\u0131klamalar aras\u0131na tam tevkifat<\/u>\u00a0<\/strong>kapsam\u0131ndaki i\u015flemlere ili\u015fkin sorumlu s\u0131fat\u0131yla 2 no.lu KDV beyannamesinde beyan<\/u><\/strong> edilen KDV\u2019nin<\/u><\/strong> de eklenmesinin uygun olaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131.<\/p>\n<\/div>\n

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Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n e-Beyanname hizmetini verdi\u011fi\u00a0 internet sayfas\u0131nda (https:\/\/ebeyanname.gib.gov.tr\/index.html<\/u>) 1.2.2019 tarihinde yapt\u0131\u011f\u0131 duyuru<\/u> g\u00fcncellenmi\u015f<\/u><\/strong> olup; tam tevkifat<\/u><\/strong> kapsam\u0131ndaki i\u015flemlere ili\u015fkin olarak sorumlu s\u0131fat\u0131yla 2 no.lu KDV beyannamesinde beyan edilen KDV tevkifat\u0131 yapan m\u00fckellef taraf\u0131ndan \u201c109 \u2013 Sorumlu S\u0131fat\u0131yla Beyan Edilen KDV\u201d sat\u0131r\u0131nda indirim konusu yap\u0131lacakt\u0131r.<\/p>\n

Duyurunun son hali a\u015fa\u011f\u0131daki gibidir:<\/p>\n

\u201c01.02.2019 \u2013 1 No.lu KDV Beyannamesinde \u0130ndirimler Tablosunda De\u011fi\u015fiklik <\/em><\/p>\n

1 No.lu KDV Beyannamesinde \u201c\u0130ndirimler\u201d b\u00f6l\u00fcm\u00fcnde yer alan \u201c102-Bu D\u00f6neme Ait <\/em><\/p>\n

\u0130ndirilecek KDV\u201d sat\u0131r\u0131, Ocak\/2019 vergilendirme d\u00f6neminden itibaren kald\u0131r\u0131larak, yerine <\/em><\/p>\n

108 \u2013 109 ve 110 olarak \u00fc\u00e7 ayr\u0131 sat\u0131r getirilmi\u015ftir. \u201cBu D\u00f6neme Ait \u0130ndirilecek KDV\u2019nin Oranlara G\u00f6re Da\u011f\u0131l\u0131m\u0131\u201d tablosunda herhangi bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015ft\u0131r. Bu tablo yeni olu\u015fturulacak sat\u0131rlar\u0131n toplam\u0131n\u0131 i\u00e7erecek \u015fekilde beyan edilecektir. \u0130ndirimler tablosundaki yeni kodlar beyannamede a\u015fa\u011f\u0131daki \u015fekilde kullan\u0131lacakt\u0131r.\u00a0 <\/em><\/p>\n

108\u00a0 \u2013 Yurti\u00e7i Al\u0131mlara \u0130li\u015fkin KDV<\/h4>\n

Tevkifat kapsam\u0131nda olmayan i\u015flemlere ili\u015fkin olarak sat\u0131c\u0131lar taraf\u0131ndan hesaplanan KDV ile k\u0131smi tevkifat kapsam\u0131ndaki i\u015flemlere ili\u015fkin olarak sat\u0131c\u0131lar taraf\u0131ndan beyan edilen KDV bu sat\u0131rda indirim konusu yap\u0131lacakt\u0131r. K\u0131smi tevkifat kapsam\u0131ndaki i\u015flemlere ili\u015fkin sorumlu s\u0131fat\u0131yla beyan edilen KDV bu sat\u0131ra kaydedilmeyecek tevkifat\u0131 yapan m\u00fckellef taraf\u0131ndan 109 no.lu sat\u0131ra kaydedilmek suretiyle indirim konusu yap\u0131lacakt\u0131r. <\/em><\/p>\n

109\u00a0 \u2013 Sorumlu S\u0131fat\u0131yla Beyan Edilen KDV<\/h4>\n

Tam ve k\u0131smi tevkifat kapsam\u0131ndaki i\u015flemlere ili\u015fkin olarak sorumlu s\u0131fat\u0131yla 2 no.lu KDV beyannamesinde beyan edilen KDV, tevkifat\u0131 yapan m\u00fckellef taraf\u0131ndan bu sat\u0131rda indirim konusu yap\u0131lacakt\u0131r. 2 no.lu KDV beyannamesinde beyan edilmeyen ve sat\u0131c\u0131ya \u00f6denen KDV 108 no.lu sat\u0131rda indirim konusu yap\u0131lacakt\u0131r. <\/em><\/p>\n

110\u00a0 \u2013 \u0130thalde \u00d6denen KDV<\/h4>\n

\u0130thalat s\u0131ras\u0131nda g\u00fcmr\u00fck idaresine \u00f6denen ve g\u00fcmr\u00fck makbuzu \u00fczerinde g\u00f6sterilen KDV bu sat\u0131rda indirim konusu yap\u0131lacakt\u0131r.\u201d<\/em><\/p>\n

Kaynak: TURMOB<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Tam Tevkifat Kapsam\u0131ndaki \u0130\u015flemlere \u0130li\u015fkin \u0130ndirilecek KDV\u2019nin de 109 No.lu Sat\u0131ra Kaydedilmek Suretiyle \u0130ndirim Konusu Yap\u0131lmas\u0131 \u00a0<\/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-13142","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13142","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=13142"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13142\/revisions"}],"predecessor-version":[{"id":13143,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13142\/revisions\/13143"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=13142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=13142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=13142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}