{"id":19371,"date":"2025-12-26T07:08:32","date_gmt":"2025-12-26T07:08:32","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19371"},"modified":"2025-12-26T07:08:32","modified_gmt":"2025-12-26T07:08:32","slug":"serbest-bolge-icinde-yapilan-satis-ozelge","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2025\/12\/serbest-bolge-icinde-yapilan-satis-ozelge\/","title":{"rendered":"Serbest B\u00f6lge \u0130\u00e7inde Yap\u0131lan Sat\u0131\u015f \u2013 \u00d6zelge"},"content":{"rendered":"

\"\"<\/a>T.C. GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI \u0130stanbul Defterdarl\u0131\u011f\u0131 Gelir Kanunlar\u0131 Gelir ve Kurumlar Vergileri Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131: E-62030549-125- Tarih: 09.09.202…<\/p>\n

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<\/p>\n

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Serbest B\u00f6lge \u0130\u00e7inde Yap\u0131lan Sat\u0131\u015f \u2013 \u00d6zelge<\/strong><\/p>\n

Tarih:\u00a0
\n
\n

T.C.<\/p>\n

GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI<\/p>\n

\u0130stanbul Defterdarl\u0131\u011f\u0131<\/p>\n

Gelir Kanunlar\u0131 Gelir ve Kurumlar Vergileri Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/p>\n

Say\u0131: E-62030549-125-<\/p>\n

Tarih: 09.09.2025<\/p>\n

Konu: Serbest B\u00f6lge \u0130\u00e7inde Yap\u0131lan Sat\u0131\u015f<\/p>\n

\u0130lgi: \u2026\u2026..<\/p>\n

\n

\u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunuzun incelenmesinden; \u0130stanbul \u2026 Serbest B\u00f6lgesi i\u00e7inde yer alan \u015fubenizde elastomer iplik hammaddesinin taraf\u0131n\u0131zca i\u015flenerek \u2026GT\u0130P \u00fcr\u00fcn kodunda bulunan \u201c\u2026\u201d \u00fcretimi faaliyetinde bulunuldu\u011fu, s\u00f6z konusu \u00fcr\u00fcnleri hammadde olarak\u00a0 ayn\u0131 serbest b\u00f6lge i\u00e7erisinde medikal mamullerin \u00fcretim faaliyetinde bulunan firmaya sat\u0131\u015f\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131, \u00fcr\u00fcnlerinizin al\u0131c\u0131 firma taraf\u0131ndan \u00fcretimde kullan\u0131ld\u0131\u011f\u0131 ve nihai \u00fcr\u00fcn\u00fcn genelde y\u00fczde 85 ini a\u015fan k\u0131sm\u0131n\u0131n yurt d\u0131\u015f\u0131na geri kalan k\u0131sm\u0131n\u0131n da yurt i\u00e7ine sat\u0131ld\u0131\u011f\u0131 belirtilerek \u00fcr\u00fcnlerinizin serbest b\u00f6lgedeki firmaya sat\u0131lmas\u0131 i\u015fleminin 28\/7\/2024 tarihli ve 7524 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a024 \u00fcnc\u00fc maddesiyle\u00a03218 say\u0131l\u0131 Serbest B\u00f6lgeler Kanununun<\/a><\/strong>\u00a0ge\u00e7ici 3 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendinde yap\u0131lan de\u011fi\u015fiklik kapsam\u0131nda ihracat olarak kabul edilip edilmeyece\u011fi ve ihracat olarak kabul edilmesi durumunda 3218 say\u0131l\u0131 Serbest B\u00f6lgeler Kanununun ge\u00e7ici 3 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendi uyar\u0131nca kurumlar vergisi y\u00f6n\u00fcnden istisna kabul edilip edilemeyece\u011fi hususlar\u0131nda g\u00f6r\u00fc\u015f talep edildi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n<\/div>\n

5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun<\/a><\/strong>\u00a06 nc\u0131 maddesinde; kurumlar vergisinin, m\u00fckelleflerin bir hesap d\u00f6nemi i\u00e7inde elde ettikleri safi kurum kazanc\u0131 \u00fczerinden hesaplanaca\u011f\u0131, safi kurum kazanc\u0131n\u0131n tespitinde\u00a0193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a><\/strong>\u00a0ticari kazan\u00e7 hakk\u0131ndaki h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

3218 say\u0131l\u0131 Serbest B\u00f6lgeler Kanununun ge\u00e7ici 3 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendi uyar\u0131nca, Avrupa Birli\u011fine tam \u00fcyeli\u011fin ger\u00e7ekle\u015fti\u011fi tarihi i\u00e7eren y\u0131l\u0131n vergilendirme d\u00f6neminin sonuna kadar; serbest b\u00f6lgelerde \u00fcretim faaliyetinde bulunan m\u00fckelleflerin bu b\u00f6lgelerde imal ettikleri \u00fcr\u00fcnlerin yurt d\u0131\u015f\u0131na sat\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar\u0131 ile serbest b\u00f6lgelerde, bak\u0131m, onar\u0131m, montaj, demontaj, elle\u00e7leme, ayr\u0131\u015ft\u0131rma, ambalajlama, etiketleme, test etme, depolama hizmeti alanlar\u0131nda faaliyette bulunan ve hizmetin tamam\u0131n\u0131 T\u00fcrkiye\u2019de yerle\u015fmi\u015f olmayan ki\u015filerle, i\u015fyeri, kanuni ve i\u015f merkezi yurt d\u0131\u015f\u0131nda bulunanlara veren hizmet i\u015fletmelerinin, s\u00f6z konusu hizmetlere konu mallar\u0131n serbest b\u00f6lgelerden T\u00fcrkiye\u2019ye herhangi bir \u015fekilde giri\u015fi olmaks\u0131z\u0131n yabanc\u0131 bir \u00fclkeye g\u00f6nderilmesi \u015fart\u0131yla bu hizmetlerden elde ettikleri kazan\u00e7lar\u0131 gelir veya kurumlar vergisinden m\u00fcstesna tutulmu\u015ftur. Bu f\u0131krada yer alan \u201cimal ettikleri \u00fcr\u00fcnlerin\u201d ibaresi 28\/7\/2024 tarihli ve 7524 say\u0131l\u0131 Kanunun 24 \u00fcnc\u00fc maddesi ile \u201cimal ettikleri \u00fcr\u00fcnlerin yurt d\u0131\u015f\u0131na\u201d \u015feklinde de\u011fi\u015ftirilerek metne i\u015flenmi\u015ftir. 28\/7\/2024 tarihli ve 7524 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesi ile bu de\u011fi\u015fikli\u011fin 1\/1\/2025 tarihinden itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

Bu itibarla, \u015firketiniz taraf\u0131ndan serbest b\u00f6lge i\u00e7erisinde \u00fcretilen \u00fcr\u00fcnlerin do\u011frudan yurt d\u0131\u015f\u0131na ihra\u00e7 edilmeyip, ayn\u0131 serbest b\u00f6lge s\u0131n\u0131rlar\u0131 i\u00e7erisinde faaliyet g\u00f6steren ba\u015fka bir firma taraf\u0131ndan hammadde olarak kullan\u0131larak farkl\u0131 bir \u00fcr\u00fcn\u00fcn imalat\u0131nda de\u011ferlendirilmesi ve s\u00f6z konusu \u00fcr\u00fcn\u00fcn niteli\u011fi de\u011fi\u015ftirilerek yurt d\u0131\u015f\u0131na sat\u0131lmas\u0131, i\u015fletmeniz taraf\u0131ndan ger\u00e7ekle\u015ftirilmi\u015f bir ihracat olarak kabul edilemeyece\u011finden, an\u0131lan sat\u0131\u015flardan elde edilen kazan\u00e7lar\u0131n, 3218 say\u0131l\u0131 Kanunun ge\u00e7ici 3 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda kurumlar vergisinden istisna edilmesi m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n

Bilgi edinilmesini rica ederim.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

T.C. GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI \u0130stanbul Defterdarl\u0131\u011f\u0131 Gelir Kanunlar\u0131 Gelir ve Kurumlar Vergileri Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131: E-62030549-125- Tarih: 09.09.202…  <\/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-19371","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19371","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=19371"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19371\/revisions"}],"predecessor-version":[{"id":19372,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19371\/revisions\/19372"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}