{"id":17568,"date":"2022-12-05T08:46:43","date_gmt":"2022-12-05T08:46:43","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=17568"},"modified":"2022-12-05T08:46:43","modified_gmt":"2022-12-05T08:46:43","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-396nde-degisiklik-yapilmasina-dair-teblig-sira-no-543","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2022\/12\/vergi-usul-kanunu-genel-tebligi-sira-no-396nde-degisiklik-yapilmasina-dair-teblig-sira-no-543\/","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 396)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 543)"},"content":{"rendered":"

\"\"<\/a>Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 543) VUK 543 03 Aral\u0131k 2022 Tarihli Resmi Gazete Say\u0131: 32032 Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fka…<\/p>\n

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Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 396)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 543)<\/strong><\/p>\n

Tarih:\u00a0
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Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 543)<\/h4>\n

VUK 543<\/h4>\n

03 Aral\u0131k 2022 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 32032<\/p>\n

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

\u00a0<\/div>\n
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\u00d6ZET:<\/strong><\/p>\n

396 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi\u2019nde yap\u0131lan de\u011fi\u015fiklik ile (Form Ba) ve (Form Bs) Bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan ancak t\u00fcm al\u0131\u015f ve\/veya sat\u0131\u015flar\u0131 belirlenen had olan KDV hari\u00e7 5.000 TL\u2019nin alt\u0131nda kalan veya elektronik belge olarak d\u00fczenlenen belgelerden olu\u015fan m\u00fckelleflerin, ilgili d\u00f6nem Form Ba ve\/veya Form Bs bildirimlerini verme zorunluluklar\u0131\u00a0Ocak\/2023<\/strong>\u00a0d\u00f6nemine ili\u015fkin olarak verilecek bildirim formlar\u0131ndan itibaren uygulanmak \u00fczere\u00a0kald\u0131r\u0131ld\u0131<\/strong>\u00a0(T\u00dc\u0130K)<\/p>\n<\/div>\n

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\u00a0<\/div>\n<\/div>\n

MADDE 1-<\/strong>\u00a04\/2\/2010\u00a0tarihli ve 27483 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 396)<\/a><\/strong>\u2019nde yer alan \u201c149\u201d ibaresinden sonra gelmek \u00fczere \u201c, 170\/A\u201d ibaresi eklenmi\u015ftir.<\/p>\n

MADDE 2-\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201c1-KAPSAM\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 1.2.7. numaral\u0131 bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 1.2.8. numaral\u0131 bent eklenmi\u015ftir.<\/p>\n

\u201c1.2.8. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, Form Ba ve Form Bs bildirimlerine d\u00e2hil edilmesi gereken mal ve\/veya hizmet al\u0131\u015f\/sat\u0131\u015flar\u0131na ili\u015fkin bilgileri, ilgili kurumlardan elektronik ortamda temin etti\u011fi takdirde, resmi internet sitesinde (www.gib.gov.tr) yay\u0131mlayaca\u011f\u0131 duyuru ile bu bilgilerin bildirimlere d\u00e2hil edilme zorunlulu\u011funu kald\u0131rmaya yetkilidir.\u201d<\/p>\n

MADDE 3-\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201c3-B\u0130LD\u0130R\u0130MLER\u0130N VER\u0130LME \u015eEKL\u0130 VE DOLDURULMASI\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 3.2.4. numaral\u0131 bendi \u00f6rnekleriyle birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c3.2.4. Bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan ancak t\u00fcm al\u0131\u015f ve\/veya sat\u0131\u015flar\u0131 belirtilen haddin alt\u0131nda kalan veya elektronik belge olarak d\u00fczenlenen belgelerden olu\u015fan m\u00fckelleflerin, ilgili d\u00f6nem Form Ba ve\/veya Form Bs bildirimlerini vermelerine gerek bulunmamaktad\u0131r.<\/p>\n

\u00d6rnek 2. Form Ba ve Form Bs bildirimi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan C firmas\u0131na, 2023\/\u015eubat d\u00f6neminde D firmas\u0131 taraf\u0131ndan elektronik ortamda d\u00fczenlenen 4 adet belge tutar\u0131 toplam\u0131 KDV hari\u00e7 4.000 TL, k\u00e2\u011f\u0131t ortamda d\u00fczenlenen 3 adet belge tutar\u0131 toplam\u0131 ise KDV hari\u00e7 2.500 TL\u2019dir. Ayr\u0131ca, C firmas\u0131nca ayn\u0131 d\u00f6nemde E firmas\u0131na elektronik ortamda d\u00fczenlenen 2 adet belge tutar\u0131 toplam\u0131 KDV hari\u00e7 6.000 TL\u2019dir. \u0130lgili ayda C firmas\u0131n\u0131n bildirimlere konu ba\u015fka bir al\u0131m-sat\u0131m\u0131 olmam\u0131\u015ft\u0131r.<\/p>\n

Bu durumda, C firmas\u0131n\u0131n 2023\/\u015eubat d\u00f6nemi Form Ba bildiriminde, D firmas\u0131nca elektronik ortamda ve k\u00e2\u011f\u0131t ortam\u0131nda d\u00fczenlenen belgelerin KDV hari\u00e7 toplam tutar\u0131 olan (4.000+2.500) 6.500 TL\u2019nin Tebli\u011fde belirtilen haddi ge\u00e7ti\u011fi g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda, sadece k\u00e2\u011f\u0131t ortam\u0131nda d\u00fczenlenen 3 adet belge tutar\u0131 toplam\u0131 olan KDV hari\u00e7 2.500 TL\u2019nin bildirime d\u00e2hil edilmesi, elektronik ortamda d\u00fczenlenen belgelerin ise bildirime d\u00e2hil edilmemesi gerekmektedir.<\/p>\n

Di\u011fer taraftan, C firmas\u0131n\u0131n, E firmas\u0131na 2023\/\u015eubat d\u00f6neminde yapt\u0131\u011f\u0131 sat\u0131\u015flara ili\u015fkin d\u00fczenlenen belgelerin tamam\u0131n\u0131n elektronik ortamda d\u00fczenlenmesi nedeniyle, Form Bs bildirimini vermesine gerek bulunmamaktad\u0131r.\u201d<\/p>\n

MADDE 4-\u00a0<\/strong>Bu Tebli\u011f, yay\u0131mland\u0131\u011f\u0131 tarihi takip eden bildirim d\u00f6nemine ili\u015fkin olarak verilecek bildirim formlar\u0131na uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 5-\u00a0<\/strong>Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 543) VUK 543 03 Aral\u0131k 2022 Tarihli Resmi Gazete Say\u0131: 32032 Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fka…  <\/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-17568","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17568","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=17568"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17568\/revisions"}],"predecessor-version":[{"id":17569,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17568\/revisions\/17569"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=17568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=17568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=17568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}