{"id":14359,"date":"2020-04-01T06:07:33","date_gmt":"2020-04-01T06:07:33","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=14359"},"modified":"2020-04-01T06:07:33","modified_gmt":"2020-04-01T06:07:33","slug":"kdv-sirkuleri-68-mucbir-sebep-nedeniyle-ihrac-kayitli-teslimlere-iliskin-ihracat-surelerinin-uzatilmasi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2020\/04\/kdv-sirkuleri-68-mucbir-sebep-nedeniyle-ihrac-kayitli-teslimlere-iliskin-ihracat-surelerinin-uzatilmasi\/","title":{"rendered":"KDV Sirk\u00fcleri 68 \u2013 M\u00fccbir Sebep Nedeniyle \u0130hra\u00e7 Kay\u0131tl\u0131 Teslimlere \u0130li\u015fkin \u0130hracat S\u00fcrelerinin Uzat\u0131lmas\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2010\/12\/ticari-kazanc-kurum-kazanci-serbest-meslek-kazanci-rehberleri-2010\/gib\/\" rel=\"attachment wp-att-1139\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>\u0130hra\u00e7 Kay\u0131tl\u0131 Teslimlere \u0130li\u015fkin \u0130hracat S\u00fcrelerinin Uzat\u0131lmas\u0131 T.C. HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 \u00a0KATMA DE\u011eER VERG\u0130S\u0130 S\u0130RK\u00dcLER&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>KDV Sirk\u00fcleri 68 \u2013 M\u00fccbir Sebep Nedeniyle \u0130hra\u00e7 Kay\u0131tl\u0131 Teslimlere \u0130li\u015fkin \u0130hracat S\u00fcrelerinin Uzat\u0131lmas\u0131<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2020-03-31T23:32:03+03:00\">31 Mart 2020 <\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"region content span9 \">\n<div id=\"block-system-main\" class=\"block block-system\">\n<div id=\"node-143189\" class=\"node node-n-sirkuler node-promoted clearfix\">\n<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\">\n<h4 align=\"center\">\u0130hra\u00e7 Kay\u0131tl\u0131 Teslimlere \u0130li\u015fkin \u0130hracat S\u00fcrelerinin Uzat\u0131lmas\u0131<\/h4>\n<p align=\"center\"><b>T.C.<\/b><\/p>\n<p align=\"center\"><b>HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI<\/b><\/p>\n<p align=\"center\"><b>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/b><\/p>\n<p align=\"center\"><b>\u00a0<strong>KATMA DE\u011eER VERG\u0130S\u0130 S\u0130RK\u00dcLER\u0130\/68<\/strong>\u00a0<\/b><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"157\"><b>Konusu<\/b><\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"18\"><b>:\u00a0<\/b><\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"444\">M\u00fccbir Sebep Nedeniyle \u0130hra\u00e7 Kay\u0131tl\u0131 Teslimlere \u0130li\u015fkin \u0130hracat S\u00fcrelerinin Uzat\u0131lmas\u0131<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"157\"><b>Tarihi<\/b><\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"18\"><b>:<\/b><\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"444\">31\/3\/2020<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"157\"><b>Say\u0131s\u0131<\/b><\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"18\"><b>:<\/b><\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"444\">KDV-68\/2020-1<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"157\"><b>\u0130lgili Kanun Maddesi<\/b><\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"18\"><b>:<\/b><\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"444\">3065 say\u0131l\u0131 Katma De\u011fer Vergisi (KDV) Kanununun (11\/1-c) Maddesi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>1. Giri\u015f:<\/b><\/p>\n<p>\u00c7in Halk Cumhuriyeti\u2019nin\u00a0Vuhan\u00a0kentinde ortaya \u00e7\u0131kan ve bir\u00e7ok \u00fclkeye yay\u0131lan\u00a0Koronavir\u00fcs (COVID-19) salg\u0131n\u0131 sebebiyle,\u00a0<strong><a href=\"http:\/\/www.alomaliye.com\/2015\/01\/02\/katma-deger-vergisi-kanunu-3065-sayili-kanun\/\">3065 say\u0131l\u0131 Kanunun<\/a>\u00a0<\/strong>(11\/1-c) maddesinde d\u00fczenlenen tecil-terkin uygulamas\u0131 kapsam\u0131nda teslim edilen mallar\u0131n ihracat s\u00fcrelerinin uzat\u0131lmas\u0131 bu Sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r.<\/p>\n<p><b>2. S\u00fcrelerin Uzat\u0131lmas\u0131:\u00a0 \u00a0<\/b><\/p>\n<p>Bilindi\u011fi \u00fczere, 3065 say\u0131l\u0131 Kanunun (11\/1-c) maddesine g\u00f6re, ihra\u00e7 edilmek \u015fart\u0131yla imalat\u00e7\u0131lar taraf\u0131ndan kendilerine teslim edilen mallara ait katma de\u011fer vergisi, ihracat\u00e7\u0131lar taraf\u0131ndan \u00f6denmemekte, m\u00fckelleflerce tahsil edilmeyen ancak ilgili d\u00f6nem beyannamesinde beyan edilen bu vergi, vergi dairesince tarh ve tahakkuk ettirilerek tecil olunmaktad\u0131r. S\u00f6z konusu mallar\u0131n, ihracat\u00e7\u0131ya teslim tarihini takip eden ay ba\u015f\u0131ndan itibaren \u00fc\u00e7 ay i\u00e7inde ihra\u00e7 edilmesi halinde, tecil edilen vergi terkin olunmaktad\u0131r.<\/p>\n<p>Di\u011fer taraftan, ihracat\u0131n m\u00fccbir sebepler veya beklenmedik durumlar nedeniyle \u00fc\u00e7 ay i\u00e7inde ger\u00e7ekle\u015ftirilememesi halinde, en ge\u00e7 \u00fc\u00e7 ayl\u0131k s\u00fcrenin doldu\u011fu tarihten itibaren 15 g\u00fcn i\u00e7inde ba\u015fvuran ihracat\u00e7\u0131lara \u00fc\u00e7 aya kadar ek s\u00fcre verilebilmektedir.<\/p>\n<p>Ayn\u0131 maddenin ikinci f\u0131kras\u0131nda da Hazine ve Maliye Bakanl\u0131\u011f\u0131na istisnan\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 tespit etme hususunda yetki verilmi\u015ftir.<\/p>\n<p>Buna g\u00f6re, ihra\u00e7 kay\u0131tl\u0131 teslimin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden ay\u0131n ba\u015f\u0131ndan itibaren ba\u015flayan \u00fc\u00e7 ayl\u0131k s\u00fcrenin sonu 1\/4\/2020\u00a0ila 30\/6\/2020 (bu tarihler d\u00e2hil) tarihleri aras\u0131na rastlayan m\u00fckellefler bak\u0131m\u0131ndan, ek s\u00fcre i\u00e7in vergi dairesine ba\u015fvuru yap\u0131lmaks\u0131z\u0131n bu s\u00fcrenin m\u00fccbir sebep kapsam\u0131nda \u00fc\u00e7 ay daha uzat\u0131lm\u0131\u015f kabul edilmesi uygun bulunmu\u015ftur. \u0130hracat s\u00fcresi, belirtilen s\u00fcreden \u00f6nce dolmakla birlikte, ihracat\u0131n ger\u00e7ekle\u015ftirilmesi i\u00e7in ek s\u00fcre talebine ili\u015fkin 15 g\u00fcnl\u00fck ba\u015fvuru s\u00fcresi mezkur d\u00f6neme rastlayan m\u00fckellefler de ayn\u0131 kapsamda de\u011ferlendirilecektir.<\/p>\n<p>Daha \u00f6nce m\u00fccbir sebep veya beklenmedik durum halleri nedeniyle \u00fc\u00e7 aydan k\u0131sa ek s\u00fcre alm\u0131\u015f m\u00fckellefler i\u00e7in, al\u0131nm\u0131\u015f olan ek s\u00fcrenin doldu\u011fu tarihin 1\/4\/2020\u00a0ila 30\/6\/2020 (bu tarihler d\u00e2hil) tarihleri aras\u0131na rastlamas\u0131 halinde, s\u00f6z konusu ek s\u00fcrenin de ilave bir ba\u015fvuruya gerek olmaks\u0131z\u0131n \u00fc\u00e7 aya tamamlanmas\u0131 uygun bulunmu\u015ftur.<\/p>\n<p>\u00d6rne\u011fin, imalat\u00e7\u0131 (A) firmas\u0131 taraf\u0131ndan Ocak 2020 d\u00f6neminde ihra\u00e7 kayd\u0131yla ihracat\u00e7\u0131 (B) firmas\u0131na teslim edilen mallar\u0131n ihracat\u0131, 30\/4\/2020 tarihine kadar ger\u00e7ekle\u015ftirilememi\u015ftir. \u0130hracat\u00e7\u0131 (B) firmas\u0131, ek s\u00fcre talebi i\u00e7in vergi dairesine ba\u015fvuru yapmaks\u0131z\u0131n, 31\/7\/2020 tarihine kadar ihracat i\u015flemini ger\u00e7ekle\u015ftirmesi halinde, tecil edilen vergi terkin olunacakt\u0131r.<\/p>\n<p>Benzer \u015fekilde, daha \u00f6nce beklenmedik durum hali nedeniyle bir ayl\u0131k ek s\u00fcre alm\u0131\u015f olan ihracat\u00e7\u0131 (C) firmas\u0131n\u0131n 30\/4\/2020 tarihinde dolan ihracat s\u00fcresi, m\u00fckellefin ilave bir ba\u015fvuru yapmas\u0131na gerek olmaks\u0131z\u0131n, m\u00fccbir sebep kapsam\u0131nda 30\/6\/2020 tarihine uzayacakt\u0131r.<\/p>\n<p>Duyurulur.<\/p>\n<p><b>Bekir BAYRAKDAR<\/b><\/p>\n<p>Gelir \u0130daresi Ba\u015fkan\u0131<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0130hra\u00e7 Kay\u0131tl\u0131 Teslimlere \u0130li\u015fkin \u0130hracat S\u00fcrelerinin Uzat\u0131lmas\u0131 T.C. HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 \u00a0KATMA DE\u011eER VERG\u0130S\u0130 S\u0130RK\u00dcLER&#8230; &nbsp;<\/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-14359","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14359","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=14359"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14359\/revisions"}],"predecessor-version":[{"id":14360,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14359\/revisions\/14360"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=14359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=14359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=14359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}