{"id":18689,"date":"2024-09-25T06:35:48","date_gmt":"2024-09-25T06:35:48","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=18689"},"modified":"2024-09-25T06:35:48","modified_gmt":"2024-09-25T06:35:48","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-565","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2024\/09\/vergi-usul-kanunu-genel-tebligi-sira-no-565\/","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 565)"},"content":{"rendered":"

\"\"<\/a>VUK 565 25 Eyl\u00fcl 2024 Tarihli Resmi Gazete Say\u0131: 32673 Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: Ama\u00e7 ve konu MADDE 1-\u00a0(1) Vergiye u…<\/p>\n

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Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 565)<\/strong><\/p>\n

Tarih:\u00a0
\n

VUK 565<\/p>\n

25 Eyl\u00fcl 2024 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 32673<\/p>\n

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

Ama\u00e7 ve konu<\/strong><\/p>\n

MADDE 1-\u00a0<\/strong>(1) Vergiye uyum maliyetleri ile bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn azalt\u0131lmas\u0131 amac\u0131yla,\u00a04\/1\/1961\u00a0tarihli ve\u00a0213 say\u0131l\u0131 Vergi Usul Kanununun<\/a><\/strong>\u00a0148, 149, 170\/A ve m\u00fckerrer 257\u00a0nci\u00a0maddelerinin Hazine ve Maliye Bakanl\u0131\u011f\u0131na verdi\u011fi yetkiye dayan\u0131larak yay\u0131mlanan muhtelif vergi usul kanunu genel tebli\u011fleri ile bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerin belirli bir haddi a\u015fan mal ve hizmet al\u0131m ve sat\u0131mlar\u0131na ili\u015fkin olarak vermekle y\u00fck\u00fcml\u00fc olduklar\u0131 Form\u00a0Ba\u00a0ve Form\u00a0Bs\u00a0bildirimlerinin verilmesine y\u00f6nelik uygulamaya son verilmesine dair usul ve esaslar\u0131n belirlenmesi bu Tebli\u011fin ama\u00e7 ve konusunu olu\u015fturmaktad\u0131r.<\/p>\n

Form\u00a0Ba\u00a0ve Form\u00a0Bs\u00a0bildirimi verilmesi uygulamas\u0131na son verilmesi<\/strong><\/p>\n

MADDE 2-\u00a0<\/strong>(1) 213 say\u0131l\u0131 Kanunun 148, 149 ve m\u00fckerrer 257\u00a0nci\u00a0maddelerinin Hazine ve Maliye Bakanl\u0131\u011f\u0131na verdi\u011fi yetkiye dayan\u0131larak, 21\/7\/2005 tarihli ve 25882 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 350)<\/a><\/strong>\u2019yle, bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerin belirli bir haddi a\u015fan mal ve hizmet al\u0131mlar\u0131n\u0131 \u201cMal ve Hizmet Al\u0131mlar\u0131na \u0130li\u015fkin Bildirim Formu (Form\u00a0Ba)\u201d\u00a0ile,\u00a0mal ve hizmet sat\u0131\u015flar\u0131n\u0131 ise \u201cMal ve Hizmet Sat\u0131\u015flar\u0131na \u0130li\u015fkin Bildirim Formu (Form\u00a0Bs)\u201d ile bildirmeleri y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir.<\/p>\n

(2) Daha sonra\u00a017\/8\/2006\u00a0tarihli ve 26262 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 362)<\/a><\/strong>, 6\/2\/2008 tarihli ve 26779 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 381)<\/a><\/strong>\u00a0ve 4\/2\/2010 tarihli ve 27483 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 396)<\/a><\/strong>\u00a0ile de bu y\u00fck\u00fcml\u00fcl\u00fc\u011fe ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

(3) Elektronik belge uygulamalar\u0131n\u0131n yayg\u0131nla\u015fmas\u0131, elektronik ortamda d\u00fczenlenen belgelere eri\u015fimin kolayla\u015fmas\u0131 ve kamu kurumlar\u0131 aras\u0131ndaki bilgi payla\u015f\u0131m\u0131n\u0131n etkinle\u015fmesine ba\u011fl\u0131 olarak vergi m\u00fckelleflerinin uyum maliyetlerinin azalt\u0131lmas\u0131, m\u00fckellef ve meslek mensuplar\u0131 taraf\u0131ndan verilmesi gereken bildirimlerin azalt\u0131lmas\u0131 amac\u0131yla, Eyl\u00fcl 2024 d\u00f6nemi bildirimlerinden ba\u015flamak \u00fczere Form\u00a0Ba\u00a0ve Form\u00a0Bs\u00a0bildirimlerinin verilmesi uygulamas\u0131na son verilmesi uygun bulunmu\u015ftur.<\/p>\n

(4) Bu kapsamda, Eyl\u00fcl 2024 d\u00f6nemi ve bu d\u00f6nemi izleyen d\u00f6nemlere ili\u015fkin olarak Form\u00a0Ba\u00a0ve Form\u00a0Bs\u00a0bildirimi verilmeyecektir.<\/p>\n

Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan tebli\u011fler<\/strong><\/p>\n

MADDE 3-\u00a0<\/strong>(1) Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 362), Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 381) ve Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 396), Eyl\u00fcl 2024 d\u00f6nemi bildirimlerinden ba\u015flamak \u00fczere y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

(2) Eyl\u00fcl 2024 d\u00f6neminden \u00f6nceki d\u00f6nemlere ili\u015fkin olarak Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 362), Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 381) ve Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 396)\u2019nin\u00a0uygulamas\u0131na devam edilecektir.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 4-\u00a0<\/strong>(1) Bu Tebli\u011f, Eyl\u00fcl 2024 d\u00f6nemi ve bu d\u00f6nemi izleyen d\u00f6nemlere uygulanmak \u00fczere\u00a01\/10\/2024\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 5-\u00a0<\/strong>(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

VUK 565 25 Eyl\u00fcl 2024 Tarihli Resmi Gazete Say\u0131: 32673 Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: Ama\u00e7 ve konu MADDE 1-\u00a0(1) Vergiye u…  <\/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-18689","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18689","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=18689"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18689\/revisions"}],"predecessor-version":[{"id":18690,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18689\/revisions\/18690"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}