{"id":2839,"date":"2011-11-01T06:03:34","date_gmt":"2011-11-01T06:03:34","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=2839"},"modified":"2011-11-01T06:03:34","modified_gmt":"2011-11-01T06:03:34","slug":"ozel-tuketim-vergisi-genel-tebligi-seri-no22","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2011\/11\/ozel-tuketim-vergisi-genel-tebligi-seri-no22\/","title":{"rendered":"\u00d6zel T\u00fcketim Vergisi Genel Tebli\u011fi (Seri No:22)"},"content":{"rendered":"

\"\"<\/a>(II) say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> listede yer alan kay<\/span>\u0131<\/span>t ve tescile tabi ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n vergilendirilmesine ili<\/span>\u015f<\/span>kin a<\/span>\u015f<\/span>a<\/span>\u011f\u0131<\/span>daki a<\/span>\u00e7\u0131<\/span>klamalar<\/span>\u0131<\/span>n yap<\/span>\u0131<\/span>lmas<\/span>\u0131<\/span> uygun g<\/span>\u00f6<\/span>r<\/span>\u00fc<\/span>lm<\/span>\u00fc\u015f<\/span>t<\/span>\u00fc<\/span>r.<\/span><\/p>\n

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01 Kas\u0131m 2011 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28102 <\/span><\/p>\n

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Maliye Bakanl<\/span>\u0131\u011f\u0131<\/span>ndan:<\/span><\/p>\n

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\u00d6<\/strong><\/span>ZEL T<\/strong><\/span>\u00dc<\/strong><\/span>KET<\/strong><\/span>\u0130<\/strong><\/span>M VERG<\/strong><\/span>\u0130<\/strong><\/span>S<\/strong><\/span>\u0130<\/strong><\/span> GENEL TEBL<\/strong><\/span>\u0130\u011e\u0130<\/strong><\/span><\/p>\n

(SER<\/strong><\/span>\u0130 <\/strong><\/span>NO: 22)<\/strong><\/span><\/p>\n

\u00a0<\/span><\/strong><\/p>\n

4760 say<\/span><\/a><\/span>\u0131<\/span><\/a><\/span>l<\/span><\/a><\/span>\u0131<\/span><\/a><\/span>\u00d6<\/span><\/a><\/span>zel T<\/span><\/a><\/span>\u00fc<\/span><\/a><\/span>ketim Vergisi Kanununa<\/span><\/a> <\/span>(1)<\/strong><\/span> ekli (II) say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> listede yer alan kay<\/span>\u0131<\/span>t ve tescile tabi ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n vergilendirilmesine ili<\/span>\u015f<\/span>kin a<\/span>\u015f<\/span>a<\/span>\u011f\u0131<\/span>daki a<\/span>\u00e7\u0131<\/span>klamalar<\/span>\u0131<\/span>n yap<\/span>\u0131<\/span>lmas<\/span>\u0131<\/span> uygun g<\/span>\u00f6<\/span>r<\/span>\u00fc<\/span>lm<\/span>\u00fc\u015f<\/span>t<\/span>\u00fc<\/span>r.<\/span><\/p>\n

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A) TA<\/span>\u015e<\/span>ITLARA A<\/span>\u0130<\/span>T 2A NUMARALI <\/span>\u00d6<\/span>TV BEYANNAMES<\/span>\u0130<\/span>N<\/span>\u0130<\/span>N ELEKTRON<\/span>\u0130<\/span>K ORTAMDA VER<\/span>\u0130<\/span>LMES<\/span>\u0130<\/span><\/strong><\/p>\n

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340 S<\/span><\/a><\/span>\u0131<\/span><\/a><\/span>ra No.lu Vergi Usul Kanunu Genel Tebli<\/span><\/a><\/span>\u011f<\/span><\/a><\/span>inin<\/span><\/a> <\/span>(2)<\/strong><\/span>\u201c<\/span>Kapsam<\/span>\u201d<\/span> ba<\/span>\u015f<\/span>l<\/span>\u0131<\/span>kl<\/span>\u0131<\/span> III <\/span>\u00fc<\/span>nc<\/span>\u00fc<\/span> b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>n<\/span>\u00fc<\/span>n (3\/b) s<\/span>\u0131<\/span>ras<\/span>\u0131<\/span> ile 346 S<\/span><\/a><\/span>\u0131<\/span><\/a><\/span>ra No.lu Vergi Usul Kanunu Genel Tebli<\/span><\/a><\/span>\u011f<\/span><\/a><\/span>inin<\/span><\/a> <\/span>(3)<\/strong><\/span>\u201c<\/span>Elektronik Ortamda G<\/span>\u00f6<\/span>nderilmesi Zorunlu Beyannameler<\/span>\u201d<\/span> ba<\/span>\u015f<\/span>l<\/span>\u0131<\/span>kl<\/span>\u0131<\/span> 1 inci b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>n<\/span>\u00fc<\/span>n (d) s<\/span>\u0131<\/span>ras<\/span>\u0131<\/span>ndaki parantez i<\/span>\u00e7<\/span>i h<\/span>\u00fc<\/span>k<\/span>\u00fc<\/span>mlerle, 2A numaral<\/span>\u0131<\/span>\u00f6<\/span>zel t<\/span>\u00fc<\/span>ketim vergisi beyannamesi, elektronik ortamda verilme mecburiyeti d<\/span>\u0131\u015f\u0131<\/span>nda tutulmu<\/span>\u015f<\/span>tur.<\/span><\/p>\n

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Vergi Usul Kanununun m<\/span>\u00fc<\/span>kerrer 257 <\/span>nci<\/span> maddesinin verdi<\/span>\u011f<\/span>i yetkiye istinaden 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesinin 1 Aral<\/span>\u0131<\/span>k 2011 tarihinden itibaren elektronik ortamda d<\/span>\u00fc<\/span>zenlenerek verilmesi uygun g<\/span>\u00f6<\/span>r<\/span>\u00fc<\/span>lm<\/span>\u00fc\u015f<\/span>t<\/span>\u00fc<\/span>r. Buna g<\/span>\u00f6<\/span>re 4760 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span>\u00d6<\/span>zel T<\/span>\u00fc<\/span>ketim Vergisi Kanununa ekli (II) say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> listede yer alan kay<\/span>\u0131<\/span>t ve tescile tabi ara<\/span>\u00e7<\/span>lara ait <\/span>ka<\/span>\u011f\u0131<\/span>t<\/span> ortam<\/span>\u0131<\/span>ndaki 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannameleri 1 Aral<\/span>\u0131<\/span>k 2011 tarihinden itibaren kabul edilmeyecek olup, bu tarihten itibaren kara, deniz ve hava ta<\/span>\u015f\u0131<\/span>tlar<\/span>\u0131<\/span> i<\/span>\u00e7<\/span>in <\/span>\u00fc\u00e7<\/span> farkl<\/span>\u0131<\/span>\u015f<\/span>ekilde olu<\/span>\u015f<\/span>turulan elektronik ortamdaki 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannameleri d<\/span>\u00fc<\/span>zenlenerek vergi dairelerine g<\/span>\u00f6<\/span>nderilecektir. Ayr<\/span>\u0131<\/span>ca isteyen m<\/span>\u00fc<\/span>kelleflerin 1 Kas<\/span>\u0131<\/span>m 2011 tarihinden itibaren elektronik ortamda 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesi vermeleri de m<\/span>\u00fc<\/span>mk<\/span>\u00fc<\/span>n bulunmaktad<\/span>\u0131<\/span>r.<\/span><\/p>\n

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Motorlu ara<\/span>\u00e7<\/span> ticareti yapan m<\/span>\u00fc<\/span>kelleflerin merkez ve <\/span>\u015f<\/span>ubelerinde d<\/span>\u00fc<\/span>zenledikleri 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesini internet vergi dairesini kullanarak elektronik ortamda g<\/span>\u00f6<\/span>nderebilmeleri i<\/span>\u00e7<\/span>in katma de<\/span>\u011f<\/span>er vergisi y<\/span>\u00f6<\/span>n<\/span>\u00fc<\/span>nden ba<\/span>\u011f<\/span>l<\/span>\u0131<\/span> bulunduklar<\/span>\u0131<\/span> vergi dairesine, <\/span>\u00f6<\/span>rne<\/span>\u011f<\/span>i Tebli<\/span>\u011f<\/span> ekinde (EK:1) yer alan <\/span>\u201c<\/span>2A Numaral<\/span>\u0131<\/span>\u00d6<\/span>TV Beyannamesini G<\/span>\u00f6<\/span>nderme Talep Formu” ve ekini d<\/span>\u00fc<\/span>zenleyerek m<\/span>\u00fc<\/span>racaat etmeleri gerekmektedir. M<\/span>\u00fc<\/span>kellef veya kanuni temsilci taraf<\/span>\u0131<\/span>ndan imzalanacak formun, bunlar taraf<\/span>\u0131<\/span>ndan bizzat vergi dairesine teslim edilemeyecek olmas<\/span>\u0131<\/span> halinde, ilgili vergi dairesine verecekleri bir dilek<\/span>\u00e7<\/span>e ile kendilerine ait kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifreyi ihtiva eden zarf<\/span>\u0131<\/span>n vergi dairesince, noterde verilmi<\/span>\u015f<\/span> vek<\/span>\u00e2<\/span>letnameyle yetkili k<\/span>\u0131<\/span>ld<\/span>\u0131<\/span>klar<\/span>\u0131<\/span> ki<\/span>\u015f<\/span>iye verilmesini talep edebileceklerdir.<\/span><\/p>\n

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M<\/span>\u00fc<\/span>kelleflerin talebi halinde, merkez ve <\/span>\u015f<\/span>ubelere i<\/span>\u015f<\/span>lem hacmi ile m<\/span>\u00fc<\/span>tenasip olmak <\/span>\u00fc<\/span>zere birden fazla kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifre verilebilecektir. <\/span>\u00d6<\/span>TV 2A beyannamesinin elektronik ortamda g<\/span>\u00f6<\/span>nderilebilmesi i<\/span>\u00e7<\/span>in merkez ve <\/span>\u015f<\/span>ubelere ait kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifre ek talep formu <\/span>\u00f6<\/span>rne<\/span>\u011f<\/span>i tebli<\/span>\u011f<\/span> ekinde (EK:2) yer almaktad<\/span>\u0131<\/span>r. Ayr<\/span>\u0131<\/span>ca motorlu ara<\/span>\u00e7<\/span> ticareti yapanlar<\/span>\u0131<\/span>n farkl<\/span>\u0131<\/span> yerlerdeki <\/span>\u015f<\/span>ubelerinin, m<\/span>\u00fc<\/span>kellefiyet kayd<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n (m<\/span>\u00fc<\/span>kellefiyetsiz <\/span>\u015f<\/span>ube kayd<\/span>\u0131<\/span>dahil<\/span>) bulundu<\/span>\u011f<\/span>u yerdeki vergi dairesine ba<\/span>\u015f<\/span>vurarak kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifre almalar<\/span>\u0131<\/span> da m<\/span>\u00fc<\/span>mk<\/span>\u00fc<\/span>nd<\/span>\u00fc<\/span>r. <\/span><\/p>\n

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2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesini internet vergi dairesini kullanarak elektronik ortamda g<\/span>\u00f6<\/span>nderebilmeleri i<\/span>\u00e7<\/span>in kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifre talep eden m<\/span>\u00fc<\/span>kelleflerin motorlu ara<\/span>\u00e7<\/span> ticaretini faal olarak icra etti<\/span>\u011f<\/span>i hususu vergi dairesince tespit edildikten sonra 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesini elektronik ortamda g<\/span>\u00f6<\/span>ndermek i<\/span>\u00e7<\/span>in kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifre a<\/span>\u015f<\/span>a<\/span>\u011f\u0131<\/span>da belirtildi<\/span>\u011f<\/span>i <\/span>\u015f<\/span>ekilde verilecektir.<\/span><\/p>\n

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2A Numaral<\/span>\u0131<\/span>\u00d6<\/span>TV Beyannamesini G<\/span>\u00f6<\/span>nderme Talep Formu ve eki ile birlikte talepte bulunan m<\/span>\u00fc<\/span>kelleflere vergi dairesince, m<\/span>\u00fc<\/span>racaat an<\/span>\u0131<\/span>nda sistemden <\/span>\u00fc<\/span>retilecek kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifreyi ihtiva eden kapal<\/span>\u0131<\/span> bir zarf verilecektir. <\/span>\u015e<\/span>ifre zarf<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n m<\/span>\u00fc<\/span>kellefe veya yetki verilen ki<\/span>\u015f<\/span>iye tesliminde; “<\/span>……..<\/span> Vergi Dairesinin <\/span>………<\/span> vergi kimlik numaral<\/span>\u0131<\/span> m<\/span>\u00fc<\/span>kellefi <\/span>…………………<\/span>‘ya beyannamelerini elektronik ortamda g<\/span>\u00f6<\/span>nderebilmesi i<\/span>\u00e7<\/span>in kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifreyi ihtiva eden zarf, kapal<\/span>\u0131<\/span> olarak teslim edilmi<\/span>\u015f<\/span>tir.” <\/span>\u015f<\/span>eklinde bir “Teslim Tutana<\/span>\u011f\u0131<\/span>” tanzim edilecek ve s<\/span>\u00f6<\/span>z konusu tutanak m<\/span>\u00fc<\/span>kellef veya noterde verilmi<\/span>\u015f<\/span> vekaletnameyle yetki verdi<\/span>\u011f<\/span>i ki<\/span>\u015f<\/span>i ile vergi dairesi m<\/span>\u00fc<\/span>d<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span> veya m<\/span>\u00fc<\/span>d<\/span>\u00fc<\/span>r yard<\/span>\u0131<\/span>mc<\/span>\u0131<\/span>s<\/span>\u0131<\/span> taraf<\/span>\u0131<\/span>ndan tarih konulmak suretiyle imzalanacakt<\/span>\u0131<\/span>r. Tanzim edilen teslim tutana<\/span>\u011f\u0131<\/span> ile talep formu ve ekinin birer <\/span>\u00f6<\/span>rne<\/span>\u011f<\/span>i m<\/span>\u00fc<\/span>kellefin dosyas<\/span>\u0131<\/span>nda muhafaza edilecektir. <\/span><\/p>\n

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M<\/span>\u00fc<\/span>kellefler kendilerine verilen kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifrenin kullan<\/span>\u0131<\/span>m<\/span>\u0131<\/span>ndan sorumludurlar. Bu nedenle kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifrelerini ba<\/span>\u015f<\/span>ka ama<\/span>\u00e7<\/span>larla kullanamazlar, herhangi bir <\/span>\u00fc\u00e7\u00fc<\/span>nc<\/span>\u00fc<\/span> ki<\/span>\u015f<\/span>iye a<\/span>\u00e7\u0131<\/span>klayamazlar ve kullan<\/span>\u0131<\/span>m<\/span>\u0131<\/span>na izin veremezler, i<\/span>\u015f<\/span>yerinin sat<\/span>\u0131\u015f\u0131<\/span>, transferi ve i<\/span>\u015f<\/span>i b<\/span>\u0131<\/span>rakmada <\/span>\u00fc\u00e7\u00fc<\/span>nc<\/span>\u00fc<\/span> ki<\/span>\u015f<\/span>ilere devredemezler, kiralayamazlar ve satamazlar. M<\/span>\u00fc<\/span>kellefler kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifrenin yetkisiz ki<\/span>\u015f<\/span>ilerce kullan<\/span>\u0131<\/span>ld<\/span>\u0131\u011f\u0131<\/span>n<\/span>\u0131<\/span>\u00f6\u011f<\/span>rendikleri anda (kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifrenin kaybedilmesi, <\/span>\u00e7<\/span>al<\/span>\u0131<\/span>nmas<\/span>\u0131<\/span> vb. durumlar <\/span>dahil<\/span>) Gelir <\/span>\u0130<\/span>daresi Ba<\/span>\u015f<\/span>kanl<\/span>\u0131\u011f\u0131<\/span>n<\/span>\u0131<\/span>n 444 0 435 telefon numaras<\/span>\u0131<\/span>ndan <\/span>\u00c7<\/span>a<\/span>\u011f<\/span>r<\/span>\u0131<\/span> Merkezine veya ilgili vergi dairesine derhal bilgi vereceklerdir. <\/span><\/p>\n

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Elektronik ortamda yap<\/span>\u0131<\/span>lan i<\/span>\u015f<\/span>lemlerin tespit ve tevsikinde, Gelir <\/span>\u0130<\/span>daresi Ba<\/span>\u015f<\/span>kanl<\/span>\u0131\u011f\u0131<\/span>\/vergi dairesi kay<\/span>\u0131<\/span>tlar<\/span>\u0131<\/span> esas al<\/span>\u0131<\/span>nacakt<\/span>\u0131<\/span>r.<\/span><\/p>\n

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M<\/span>\u00fc<\/span>kellefler, 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesini elektronik ortamda g<\/span>\u00f6<\/span>nderebilmek i<\/span>\u00e7<\/span>in ald<\/span>\u0131<\/span>klar<\/span>\u0131<\/span> kullan<\/span>\u0131<\/span>c<\/span>\u0131<\/span> kodu, parola ve <\/span>\u015f<\/span>ifreyi kullanarak Gelir <\/span>\u0130<\/span>daresi Ba<\/span>\u015f<\/span>kanl<\/span>\u0131\u011f\u0131<\/span>n<\/span>\u0131<\/span>n www.gelirler.gov.tr adresindeki <\/span>\u0130<\/span>nternet Vergi Dairesinde ilgili b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>me giri<\/span>\u015f<\/span> yapacakt<\/span>\u0131<\/span>r. <\/span>\u0130<\/span>nternet vergi dairesi kullan<\/span>\u0131<\/span>larak d<\/span>\u00fc<\/span>zenlenen 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamelerinde vergi dairesi olarak, i<\/span>\u015f<\/span>lemin yap<\/span>\u0131<\/span>ld<\/span>\u0131\u011f\u0131<\/span> yerdeki (birden fazla vergi dairesi varsa motorlu ta<\/span>\u015f\u0131<\/span>tlar vergisi ile g<\/span>\u00f6<\/span>revli) vergi dairesi se<\/span>\u00e7<\/span>ilecektir.<\/span><\/p>\n

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Elektronik ortamdaki 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesinin:<\/span><\/p>\n

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– <\/span>\u201c<\/span>Al<\/span>\u0131\u015f<\/span> Bilgileri<\/span>\u201d<\/span> b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>ndeki KDV matrah<\/span>\u0131<\/span>na, al<\/span>\u0131\u015f<\/span> faturas<\/span>\u0131<\/span>ndaki (varsa al<\/span>\u0131\u015f<\/span> faturas<\/span>\u0131<\/span>nda g<\/span>\u00f6<\/span>sterilen <\/span>iskontolardan<\/span> sonra) <\/span>\u00fc<\/span>zerinden KDV hesaplanan matrah tutar<\/span>\u0131<\/span> yaz<\/span>\u0131<\/span>lacakt<\/span>\u0131<\/span>r. <\/span>\u00d6<\/span>TV m<\/span>\u00fc<\/span>kellefinin, al<\/span>\u0131\u015f<\/span> faturas<\/span>\u0131<\/span> ile arac<\/span>\u0131<\/span> ilk iktisap kapsam<\/span>\u0131<\/span>nda teslimi tarihine kadar, arac<\/span>\u0131<\/span> sat<\/span>\u0131<\/span>n ald<\/span>\u0131\u011f\u0131<\/span> firman<\/span>\u0131<\/span>n kendisine <\/span>iskonto<\/span> yapm<\/span>\u0131\u015f<\/span> olmas<\/span>\u0131<\/span> halinde; bu <\/span>iskontoya<\/span> ili<\/span>\u015f<\/span>kin belge tarihi, numaras<\/span>\u0131<\/span>, tutar<\/span>\u0131<\/span> ile bu <\/span>iskontonun<\/span> d<\/span>\u00fc\u015f\u00fc<\/span>lmesinden sonra olu<\/span>\u015f<\/span>an net al<\/span>\u0131\u015f<\/span> bedeli de bu b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>me yaz<\/span>\u0131<\/span>lacakt<\/span>\u0131<\/span>r.<\/span><\/p>\n

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– <\/span>\u201c<\/span>Arac<\/span>\u0131<\/span>n Sat<\/span>\u0131<\/span>n Al<\/span>\u0131<\/span>nd<\/span>\u0131\u011f\u0131<\/span> Sat<\/span>\u0131<\/span>c<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n<\/span>\u201d<\/span> b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>ne, <\/span>\u00d6<\/span>TV m<\/span>\u00fc<\/span>kellefinin beyanda bulundu<\/span>\u011f<\/span>u arac<\/span>\u0131<\/span> sat<\/span>\u0131<\/span>n ald<\/span>\u0131\u011f\u0131<\/span> (imalat<\/span>\u00e7\u0131<\/span>, ithalat<\/span>\u00e7\u0131<\/span>, <\/span>distrib<\/span>\u00fc<\/span>t<\/span>\u00f6<\/span>r<\/span> veya yurt d<\/span>\u0131\u015f\u0131<\/span>ndaki sat<\/span>\u0131<\/span>c<\/span>\u0131<\/span> gibi) ki<\/span>\u015f<\/span>i veya kurulu<\/span>\u015f<\/span>a ait bilgiler yaz<\/span>\u0131<\/span>lacakt<\/span>\u0131<\/span>r.<\/span><\/p>\n

 <\/p>\n

– <\/span>\u201c<\/span>Arac<\/span>\u0131<\/span>n Sat<\/span>\u0131<\/span>ld<\/span>\u0131\u011f\u0131<\/span> Al<\/span>\u0131<\/span>c<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n<\/span>\u201d<\/span> b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>ne ise beyanda bulunulan arac<\/span>\u0131<\/span>n ilk iktisap kapsam<\/span>\u0131<\/span>nda teslim edildi<\/span>\u011f<\/span>i ki<\/span>\u015f<\/span>i veya kurulu<\/span>\u015f<\/span>a ait bilgiler girilecektir. Ancak ilgili mevzuat<\/span>\u0131<\/span>nda belirlenen belgelerin ibraz<\/span>\u0131<\/span>\u015f<\/span>art<\/span>\u0131<\/span>yla istisna kapsam<\/span>\u0131<\/span>nda <\/span>\u00d6<\/span>TV hesaplamaks<\/span>\u0131<\/span>z<\/span>\u0131<\/span>n yap<\/span>\u0131<\/span>lan teslimlere veya indirilecek <\/span>\u00d6<\/span>TV<\/span>\u2019<\/span>ye<\/span> ili<\/span>\u015f<\/span>kin tevsik edici belgelerin, beyannamenin verildi<\/span>\u011f<\/span>i g<\/span>\u00fc<\/span>n vergi dairesine tevdi edilmesi zorunludur.<\/span><\/p>\n

 <\/p>\n

\u00d6<\/span>te yandan 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesinin elektronik olarak g<\/span>\u00f6<\/span>nderilmesi i<\/span>\u015f<\/span>lemini m<\/span>\u00fc<\/span>teakiben, beyannamede g<\/span>\u00f6<\/span>sterilen <\/span>\u00d6<\/span>TV<\/span>\u2019<\/span>nin<\/span> ayn<\/span>\u0131<\/span> g<\/span>\u00fc<\/span>n i<\/span>\u00e7<\/span>erisinde vergi dairesine veya anla<\/span>\u015f<\/span>mal<\/span>\u0131<\/span> bankalara <\/span>\u00f6<\/span>denmesi gerekmektedir.<\/span><\/p>\n

 <\/p>\n

M<\/span>\u00fc<\/span>kellefin beyan<\/span>\u0131<\/span>\u00fc<\/span>zerine tarh ve tahakkuk ettirilerek <\/span>\u00f6<\/span>denen vergi i<\/span>\u00e7<\/span>in, vergi makbuzunun yan<\/span>\u0131<\/span> s<\/span>\u0131<\/span>ra elektronik ortamda <\/span>\u201c\u00d6<\/span>TV <\/span>\u00d6<\/span>deme Belgesi<\/span>\u201d<\/span> olu<\/span>\u015f<\/span>turulacakt<\/span>\u0131<\/span>r. <\/span>\u00d6<\/span>TV m<\/span>\u00fc<\/span>kellefleri bu belgenin bir d<\/span>\u00f6<\/span>k<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>n<\/span>\u00fc<\/span> al<\/span>\u0131<\/span>p, ka<\/span>\u015f<\/span>e tatbik ederek imzalayacak ve al<\/span>\u0131<\/span>c<\/span>\u0131<\/span>lara verecektir. Gelir <\/span>\u0130<\/span>daresi Ba<\/span>\u015f<\/span>kanl<\/span>\u0131\u011f\u0131<\/span>n<\/span>\u0131<\/span>n <\/span>\u201c<\/span>www.<\/a><\/span>gib<\/a><\/span>.gov.tr<\/a><\/span>\u201d<\/span> adresindeki <\/span>\u0130<\/span>nternet Vergi Dairesi\/Sorgulamalar\/<\/span>\u00d6<\/span>TV <\/span>\u00d6<\/span>deme Belgesi b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>ne s<\/span>\u00f6<\/span>z<\/span>\u00fc<\/span> edilen belgede yer alan dok<\/span>\u00fc<\/span>man numaras<\/span>\u0131<\/span> veya tahakkuk bilgileri ile giri<\/span>\u015f<\/span> yap<\/span>\u0131<\/span>lmak suretiyle, ilk iktisab<\/span>\u0131<\/span> yap<\/span>\u0131<\/span>lan ara<\/span>\u00e7<\/span> ve <\/span>\u00f6<\/span>denen <\/span>\u00d6<\/span>TV bilgilerinin sorgulanmas<\/span>\u0131<\/span> m<\/span>\u00fc<\/span>mk<\/span>\u00fc<\/span>nd<\/span>\u00fc<\/span>r.<\/span><\/p>\n

 <\/p>\n

\u00d6<\/span>TV Kanununun 13 <\/span>\u00fc<\/span>nc<\/span>\u00fc<\/span> maddesinin 3 numaral<\/span>\u0131<\/span> f<\/span>\u0131<\/span>kras<\/span>\u0131<\/span> ile Kanuna ekli (II) say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> listede yer alan ta<\/span>\u015f\u0131<\/span>tlardan kay<\/span>\u0131<\/span>t ve tescile tabi olanlar i<\/span>\u00e7<\/span>in kay<\/span>\u0131<\/span>t ve tescile yetkili memurlar<\/span>\u0131<\/span>n, motorlu ara<\/span>\u00e7<\/span> ticareti yapanlar<\/span>\u0131<\/span>n, icra memurlar<\/span>\u0131<\/span> ile bu mallar<\/span>\u0131<\/span>n m<\/span>\u00fc<\/span>zayede yoluyla sat<\/span>\u0131\u015f\u0131<\/span>n<\/span>\u0131<\/span> ger<\/span>\u00e7<\/span>ekle<\/span>\u015f<\/span>tiren di<\/span>\u011f<\/span>er ki<\/span>\u015f<\/span>i ve kurulu<\/span>\u015f<\/span>lar<\/span>\u0131<\/span>n, ilk iktisapla ilgili i<\/span>\u015f<\/span>lemlerinin tamamlanmas<\/span>\u0131<\/span>ndan <\/span>\u00f6<\/span>nce <\/span>\u00d6<\/span>TV’nin<\/span>\u00f6<\/span>dendi<\/span>\u011f<\/span>ini g<\/span>\u00f6<\/span>sterir belgeyi aramak zorunda olduklar<\/span>\u0131<\/span> h<\/span>\u00fc<\/span>kme ba<\/span>\u011f<\/span>lanm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r. <\/span>Bu nedenle s<\/span>\u00f6<\/span>z<\/span>\u00fc<\/span> edilen ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n kay<\/span>\u0131<\/span>t ve tescil i<\/span>\u015f<\/span>lemini yapan trafik, belediye ve liman sicil memurlar<\/span>\u0131<\/span>, Ula<\/span>\u015f<\/span>t<\/span>\u0131<\/span>rma Bakanl<\/span>\u0131\u011f\u0131<\/span> sivil hava vas<\/span>\u0131<\/span>talar<\/span>\u0131<\/span> sicil memurlar<\/span>\u0131<\/span>, T<\/span>\u00fc<\/span>rk Silahl<\/span>\u0131<\/span> Kuvvetlerindeki kay<\/span>\u0131<\/span>t ve tescil g<\/span>\u00f6<\/span>revlileri kay<\/span>\u0131<\/span>t ve tescil i<\/span>\u015f<\/span>leminden <\/span>\u00f6<\/span>nce yukar<\/span>\u0131<\/span>da belirtildi<\/span>\u011f<\/span>i <\/span>\u015f<\/span>ekilde veya Gelir <\/span>\u0130<\/span>daresi Ba<\/span>\u015f<\/span>kanl<\/span>\u0131\u011f\u0131<\/span>ndan elektronik ortamda sorgulama yapmak zorundad<\/span>\u0131<\/span>rlar. S<\/span>\u00f6<\/span>z konusu ta<\/span>\u015f\u0131<\/span>t ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n kullan<\/span>\u0131<\/span>lmak <\/span>\u00fc<\/span>zere ithalinde <\/span>\u00d6<\/span>TV’nin<\/span>\u00f6<\/span>dendi<\/span>\u011f<\/span>ini g<\/span>\u00f6<\/span>steren g<\/span>\u00fc<\/span>mr<\/span>\u00fc<\/span>k makbuzunun asl<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n yan<\/span>\u0131<\/span> s<\/span>\u0131<\/span>ra g<\/span>\u00fc<\/span>mr<\/span>\u00fc<\/span>k idaresi veya noter taraf<\/span>\u0131<\/span>ndan onayl<\/span>\u0131<\/span>\u00f6<\/span>rne<\/span>\u011f<\/span>ine g<\/span>\u00f6<\/span>re de kay<\/span>\u0131<\/span>t ve tescil i<\/span>\u015f<\/span>lemi yap<\/span>\u0131<\/span>labilecektir.<\/span><\/p>\n

 <\/p>\n

Elektronik ortamda verilen 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesinde g<\/span>\u00f6<\/span>sterilen verginin ayn<\/span>\u0131<\/span> g<\/span>\u00fc<\/span>n i<\/span>\u00e7<\/span>erisinde <\/span>\u00f6<\/span>denmemesi halinde, s<\/span>\u00fc<\/span>resinde <\/span>\u00f6<\/span>denmeyen vergi 6183 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Amme Alacaklar<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n Tahsil Usul<\/span>\u00fc<\/span> Hakk<\/span>\u0131<\/span>nda Kanunun 51 inci maddesine g<\/span>\u00f6<\/span>re hesaplanan gecikme zamm<\/span>\u0131<\/span>yla birlikte tahsil edilecektir.<\/span><\/p>\n

 <\/p>\n

Elektronik ortamda 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesi veren m<\/span>\u00fc<\/span>kelleflerin, beyannamede g<\/span>\u00f6<\/span>sterilen vergi tutar<\/span>\u0131<\/span>\u00f6<\/span>densin veya <\/span>\u00f6<\/span>denmesin, beyannameyi elektronik olarak d<\/span>\u00fc<\/span>zeltmesi veya iptal etmesi m<\/span>\u00fc<\/span>mk<\/span>\u00fc<\/span>n de<\/span>\u011f<\/span>ildir. <\/span>\u0130\u015f<\/span>lemin ger<\/span>\u00e7<\/span>ekle<\/span>\u015f<\/span>memesi, i<\/span>\u015f<\/span>lemden vazge<\/span>\u00e7<\/span>ilmesi veya arac<\/span>\u0131<\/span>n iade edilmesi hallerinde d<\/span>\u00fc<\/span>zeltme, 1 Seri No.lu <\/span><\/a><\/span>\u00d6<\/span><\/a><\/span>zel T<\/span><\/a><\/span>\u00fc<\/span><\/a><\/span>ketim Vergisi Genel Tebli<\/span><\/a><\/span>\u011f<\/span><\/a><\/span>inin<\/span><\/a> <\/span>(4)<\/strong><\/span> (15.1.1.) b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>ndeki a<\/span>\u00e7\u0131<\/span>klamalara g<\/span>\u00f6<\/span>re yerine getirilecektir. Vergisi bu suretle d<\/span>\u00fc<\/span>zeltilen ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n ilk iktisap kapsam<\/span>\u0131<\/span>nda yeniden tesliminde elektronik ortamda beyanda bulunulabilecektir. M<\/span>\u00fc<\/span>kelleflerin beyanlar<\/span>\u0131<\/span>n<\/span>\u0131<\/span> d<\/span>\u00fc<\/span>zeltme talepleri de verilen beyannameye g<\/span>\u00f6<\/span>re yap<\/span>\u0131<\/span>lan i<\/span>\u015f<\/span>lemlerin yukar<\/span>\u0131<\/span>da belirtildi<\/span>\u011f<\/span>i <\/span>\u015f<\/span>ekilde d<\/span>\u00fc<\/span>zeltilmesi, daha sonra yeni beyanname verilmesi suretiyle ger<\/span>\u00e7<\/span>ekle<\/span>\u015f<\/span>tirilecektir.<\/span><\/p>\n

 <\/p>\n

M<\/span>\u00fc<\/span>zayede yoluyla sat<\/span>\u0131\u015f<\/span>larda, ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n tadilat<\/span>\u0131<\/span>nda veya istisnadan yararlanm<\/span>\u0131\u015f<\/span> olan ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n sat<\/span>\u0131<\/span>n al<\/span>\u0131<\/span>nmas<\/span>\u0131<\/span>nda <\/span>\u00d6<\/span>TV beyan edecek olan ki<\/span>\u015f<\/span>i veya kurulu<\/span>\u015f<\/span>lardan s<\/span>\u00fc<\/span>rekli katma de<\/span>\u011f<\/span>er vergisi m<\/span>\u00fc<\/span>kellefiyeti bulunmayanlar, bu i<\/span>\u015f<\/span>lemleri (\u015f.abac\u0131) i<\/span>\u00e7<\/span>in Gelir <\/span>\u0130<\/span>daresi Ba<\/span>\u015f<\/span>kanl<\/span>\u0131\u011f\u0131<\/span>n<\/span>\u0131<\/span>n <\/span>\u201c<\/span>www.<\/span>gib<\/span>.gov.tr<\/span>\u201d<\/span> adresindeki Formlar ve Yay<\/span>\u0131<\/span>nlar\/Beyanname <\/span>\u00d6<\/span>rnek Formlar<\/span>\u0131<\/span> b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>nde yer alan 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesinin (A4) <\/span>ka<\/span>\u011f\u0131<\/span>d<\/span>\u0131<\/span>boyutundaki <\/span>\u00e7\u0131<\/span>kt<\/span>\u0131<\/span>s<\/span>\u0131<\/span>n<\/span>\u0131<\/span> d<\/span>\u00fc<\/span>zenleyerek ilgili vergi dairesine beyanda bulunup vergi <\/span>\u00f6<\/span>deyeceklerdir. Bu <\/span>\u015f<\/span>ekilde <\/span>\u00f6<\/span>denen vergi i<\/span>\u00e7<\/span>in vergi makbuzunun yan<\/span>\u0131<\/span> s<\/span>\u0131<\/span>ra elektronik ortamda olu<\/span>\u015f<\/span>turulan <\/span>\u00d6<\/span>TV <\/span>\u00d6<\/span>deme Belgesinin bir <\/span>\u00e7\u0131<\/span>kt<\/span>\u0131<\/span>s<\/span>\u0131<\/span> vergi dairesince m<\/span>\u00fc<\/span>kellefe verilecektir. <\/span><\/p>\n

 <\/p>\n

B) ARA<\/span>\u00c7<\/span> VE S<\/span>\u00dc<\/span>R<\/span>\u00dc<\/span>C<\/span>\u00dc<\/span> B<\/span>\u0130<\/span>LG<\/span>\u0130<\/span> S<\/span>\u0130<\/span>STEM<\/span>\u0130<\/span> KAPSAMINDA <\/span>\u00d6<\/span>TV BEYANI VE <\/span>\u00d6<\/span>DENMES<\/span>\u0130<\/span><\/strong><\/p>\n

 <\/p>\n

Emniyet Genel M<\/span>\u00fc<\/span>d<\/span>\u00fc<\/span>rl<\/span>\u00fc\u011f\u00fc<\/span> taraf<\/span>\u0131<\/span>ndan olu<\/span>\u015f<\/span>turulan Ara<\/span>\u00e7<\/span> ve S<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>c<\/span>\u00fc<\/span> Bilgi Sistemine (ASB<\/span>\u0130<\/span>S) bilgi giri<\/span>\u015f<\/span>i yap<\/span>\u0131<\/span>lan ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n kay<\/span>\u0131<\/span>t ve tescil i<\/span>\u015f<\/span>lemlerinin elektronik ortamda ger<\/span>\u00e7<\/span>ekle<\/span>\u015f<\/span>tirilmesini <\/span>teminen<\/span>, Vergi Usul Kanununun m<\/span>\u00fc<\/span>kerrer 257 <\/span>nci<\/span> maddesinin verdi<\/span>\u011f<\/span>i yetkiye istinaden a<\/span>\u015f<\/span>a<\/span>\u011f\u0131<\/span>daki <\/span>\u015f<\/span>ekilde i<\/span>\u015f<\/span>lem yap<\/span>\u0131<\/span>lmas<\/span>\u0131<\/span> uygun g<\/span>\u00f6<\/span>r<\/span>\u00fc<\/span>lm<\/span>\u00fc\u015f<\/span>t<\/span>\u00fc<\/span>r.<\/span><\/p>\n

 <\/p>\n

Kara nakil ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n kay<\/span>\u0131<\/span>t ve tescil i<\/span>\u015f<\/span>lemlerinin elektronik ortamda yap<\/span>\u0131<\/span>lmas<\/span>\u0131<\/span> amac<\/span>\u0131<\/span>yla, bu ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n <\/span>\u00fc<\/span>retici ve ithalat<\/span>\u00e7\u0131<\/span>lar<\/span>\u0131<\/span> taraf<\/span>\u0131<\/span>ndan imal veya ithal edilen ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n tesliminde, uygunluk belgesi bilgilerinin yan<\/span>\u0131<\/span> s<\/span>\u0131<\/span>ra <\/span>\u201c\u00d6<\/span>TV Kanunu Eki (II) Say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Listedeki Kara Ta<\/span>\u015f\u0131<\/span>tlar<\/span>\u0131<\/span>\u0130\u00e7<\/span>in <\/span>\u0130<\/span>thalat<\/span>\u00e7\u0131<\/span>lar ve <\/span>\u0130<\/span>malat<\/span>\u00e7\u0131<\/span>lar Taraf<\/span>\u0131<\/span>ndan D<\/span>\u00fc<\/span>zenlenecek Bildirim Formu<\/span>\u201d<\/span>na uygun olarak ASB<\/span>\u0130<\/span>S sistemine bilgi giri<\/span>\u015f<\/span>i yap<\/span>\u0131<\/span>lacakt<\/span>\u0131<\/span>r. <\/span>S<\/span>\u00f6<\/span>z konusu formun bir <\/span>\u00f6<\/span>rne<\/span>\u011f<\/span>i Gelir <\/span>\u0130<\/span>daresi Ba<\/span>\u015f<\/span>kanl<\/span>\u0131\u011f\u0131<\/span>n<\/span>\u0131<\/span>n internet sayfas<\/span>\u0131<\/span>nda <\/span>\u201c<\/span>Formlar ve Yay<\/span>\u0131<\/span>nlar\/ Beyanname <\/span>\u00d6<\/span>rnek Formlar<\/span>\u0131\u201d<\/span> b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>nde yer almaktad<\/span>\u0131<\/span>r. <\/span>\u0130<\/span>malat<\/span>\u00e7\u0131<\/span> veya ithalat<\/span>\u00e7\u0131<\/span>n<\/span>\u0131<\/span>n teslim etti<\/span>\u011f<\/span>i ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n iade edilmesi ve ba<\/span>\u015f<\/span>kalar<\/span>\u0131<\/span>na sat<\/span>\u0131<\/span>lmas<\/span>\u0131<\/span>, bilgi giri<\/span>\u015f<\/span>inin de<\/span>\u011f<\/span>i<\/span>\u015f<\/span>tirilmesini veya yeniden bilgi giri<\/span>\u015f<\/span>i yap<\/span>\u0131<\/span>lmas<\/span>\u0131<\/span>n<\/span>\u0131<\/span> gerektirmemektedir.<\/span><\/p>\n

 <\/p>\n

ASB<\/span>\u0130<\/span>S<\/span>\u2019<\/span>e<\/span> bilgi giri<\/span>\u015f<\/span>i yap<\/span>\u0131<\/span>lan ara<\/span>\u00e7<\/span>larla ilgili olarak <\/span>\u00d6<\/span>TV m<\/span>\u00fc<\/span>kellefleri taraf<\/span>\u0131<\/span>ndan elektronik ortamda verilecek olan 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesinin <\/span>\u201c<\/span>Ta<\/span>\u015f\u0131<\/span>ta <\/span>\u0130<\/span>li<\/span>\u015f<\/span>kin Bilgiler<\/span>\u201d<\/span> ba<\/span>\u015f<\/span>l<\/span>\u0131<\/span>kl<\/span>\u0131<\/span> b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>ndeki bilgiler, ilk iktisab<\/span>\u0131<\/span> yap<\/span>\u0131<\/span>lan arac<\/span>\u0131<\/span>n <\/span>\u015f<\/span>asi numaras<\/span>\u0131<\/span> ve motor seri numaras<\/span>\u0131<\/span> girildi<\/span>\u011f<\/span>inde <\/span>ASB<\/span>\u0130<\/span>S<\/span>\u2019<\/span>ten<\/span> otomatik olarak ekrana gelecektir. Bu bilgiler, arac<\/span>\u0131<\/span>n ithalat<\/span>\u00e7\u0131<\/span>s<\/span>\u0131<\/span> veya imalat<\/span>\u00e7\u0131<\/span>s<\/span>\u0131<\/span> taraf<\/span>\u0131<\/span>ndan <\/span>ASB<\/span>\u0130<\/span>S<\/span>\u2019<\/span>e<\/span> girilen bilgilerden olu<\/span>\u015f<\/span>maktad<\/span>\u0131<\/span>r. <\/span>\u00d6<\/span>TV m<\/span>\u00fc<\/span>kelleflerinin,<\/span>bu bilgilerin do<\/span>\u011f<\/span>rulu<\/span>\u011f<\/span>unu teyit etmek <\/span>\u00fc<\/span>zere <\/span>\u201c<\/span>ASB<\/span>\u0130<\/span>S kay<\/span>\u0131<\/span>tlar<\/span>\u0131<\/span>ndaki ta<\/span>\u015f\u0131<\/span>ta ait bu bilgilerin do<\/span>\u011f<\/span>rulu<\/span>\u011f<\/span>unu onayl<\/span>\u0131<\/span>yorum<\/span>\u201d<\/span> se<\/span>\u00e7<\/span>ene<\/span>\u011f<\/span>ini i<\/span>\u015f<\/span>aretlemesi gerekmektedir. <\/span><\/p>\n

 <\/p>\n

Beyan edilen <\/span>\u00d6<\/span>TV vergi dairesine veya bankaya <\/span>\u00f6<\/span>dendi<\/span>\u011f<\/span>inde, <\/span>\u00f6<\/span>deme bilgisi ASB<\/span>\u0130<\/span>S sisteminden sorgulanabilecektir. Bu nedenle 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesi elektronik ortamda verilerek <\/span>\u00d6<\/span>TV<\/span>\u2019<\/span>si<\/span>\u00f6<\/span>denen ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n tescilinde ayr<\/span>\u0131<\/span>ca <\/span>\u201c\u00d6<\/span>TV <\/span>\u00d6<\/span>deme Belgesi<\/span>\u201d<\/span> istenmeyecektir. Ancak sat<\/span>\u0131<\/span>c<\/span>\u0131<\/span>, arac<\/span>\u0131<\/span>n <\/span>\u00d6<\/span>TV<\/span>\u2019<\/span>sinin<\/span>\u00f6<\/span>dendi<\/span>\u011f<\/span>ine ili<\/span>\u015f<\/span>kin olarak <\/span>\u00f6<\/span>deme bilgisinin bir d<\/span>\u00f6<\/span>k<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>n<\/span>\u00fc<\/span> ka<\/span>\u015f<\/span>e bas<\/span>\u0131<\/span>p imzalamak suretiyle onaylay<\/span>\u0131<\/span>p al<\/span>\u0131<\/span>c<\/span>\u0131<\/span>ya verecektir. Bu <\/span>\u015f<\/span>ekilde <\/span>\u00d6<\/span>TV beyan edilip <\/span>\u00f6<\/span>demesi yap<\/span>\u0131<\/span>lan ara<\/span>\u00e7<\/span>lar<\/span>\u0131<\/span>n ASB<\/span>\u0130<\/span>S sistemi kapsam<\/span>\u0131<\/span>nda kay<\/span>\u0131<\/span>t ve tescili yap<\/span>\u0131<\/span>labilecektir.<\/span><\/p>\n

 <\/p>\n

ASB<\/span>\u0130<\/span>S<\/span>\u2019<\/span>e<\/span> bilgi giri<\/span>\u015f<\/span>i yap<\/span>\u0131<\/span>lmayan veya bilgi giri<\/span>\u015f<\/span>i yap<\/span>\u0131<\/span>lm<\/span>\u0131\u015f<\/span> olsa dahi m<\/span>\u00fc<\/span>kellef<\/span>\u00e7<\/span>e bilgileri onaylanmayan,<\/span>kay<\/span>\u0131<\/span>t ve tescil <\/span>\u00f6<\/span>ncesi yap<\/span>\u0131<\/span>lan tadilatlar ya da di<\/span>\u011f<\/span>er sebeplerden dolay<\/span>\u0131<\/span> sisteme bilgi giri<\/span>\u015f<\/span>i yap<\/span>\u0131<\/span>lamayan ara<\/span>\u00e7<\/span>lar i<\/span>\u00e7<\/span>in bu Tebli<\/span>\u011f<\/span>in (A) B<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>ndeki a<\/span>\u00e7\u0131<\/span>klamalara g<\/span>\u00f6<\/span>re vergi beyan edilip <\/span>\u00f6<\/span>denecektir. Bu durumda elektronik ortamda <\/span>\u00d6<\/span>TV beyannamesi verilmesine ra<\/span>\u011f<\/span>men ASB<\/span>\u0130<\/span>S kapsam<\/span>\u0131<\/span>nda kay<\/span>\u0131<\/span>t ve tescil yap<\/span>\u0131<\/span>lamayaca<\/span>\u011f\u0131<\/span> tabiidir. <\/span><\/p>\n

 <\/p>\n

C) 1 SER<\/span>\u0130<\/span> NO.LU <\/span>\u00d6<\/span>TV GENEL TEBL<\/span>\u0130\u011e\u0130<\/span>NDE YAPILAN DE<\/span>\u011e\u0130\u015e\u0130<\/span>KL<\/span>\u0130<\/span>KLER<\/span><\/strong><\/p>\n

 <\/p>\n

1 Seri No.lu <\/span>\u00d6<\/span>zel T<\/span>\u00fc<\/span>ketim Vergisi Genel Tebli<\/span>\u011f<\/span>inin:<\/span><\/p>\n

 <\/p>\n

a) (12.2.1.) b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>n<\/span>\u00fc<\/span>n d<\/span>\u00f6<\/span>rd<\/span>\u00fc<\/span>nc<\/span>\u00fc<\/span> paragraf<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n ilk c<\/span>\u00fc<\/span>mlesinden sonra gelen c<\/span>\u00fc<\/span>mleler tebli<\/span>\u011f<\/span> metninden <\/span>\u00e7\u0131<\/span>kar<\/span>\u0131<\/span>lm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r.<\/span><\/p>\n

 <\/p>\n

b) (<\/span>12.5<\/span>.) b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>n<\/span>\u00fc<\/span>n <\/span>\u00fc\u00e7\u00fc<\/span>nc<\/span>\u00fc<\/span> paragraf<\/span>\u0131<\/span>;<\/span><\/p>\n

 <\/p>\n

\u201c<\/span> Bu Kanuna ekli (II) say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> listede yer alan kay<\/span>\u0131<\/span>t ve tescile tabi ta<\/span>\u015f\u0131<\/span>tlarda <\/span>\u00d6<\/span>TV<\/span>\u2019<\/span>nin<\/span>, beyannamenin verildi<\/span>\u011f<\/span>i g<\/span>\u00fc<\/span>nde <\/span>\u00f6<\/span>denmesi gerekmektedir. Ancak <\/span>\u00d6<\/span>zel T<\/span>\u00fc<\/span>ketim Vergisi Kanununun 14 <\/span>\u00fc<\/span>nc<\/span>\u00fc<\/span> maddesinin 5 inci f<\/span>\u0131<\/span>kras<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n Bakanl<\/span>\u0131\u011f\u0131<\/span>m<\/span>\u0131<\/span>za verdi<\/span>\u011f<\/span>i yetkiye istinaden Tasfiye Hizmetleri Genel M<\/span>\u00fc<\/span>d<\/span>\u00fc<\/span>rl<\/span>\u00fc\u011f\u00fc<\/span> taraf<\/span>\u0131<\/span>ndan sat<\/span>\u0131<\/span>lan ara<\/span>\u00e7<\/span>lara ait <\/span>\u00d6<\/span>TV<\/span>\u2019<\/span>nin<\/span>, beyannamenin verildi<\/span>\u011f<\/span>i g<\/span>\u00fc<\/span>n<\/span>\u00fc<\/span> takip eden 15 inci g<\/span>\u00fc<\/span>n<\/span>\u00fc<\/span>n ak<\/span>\u015f<\/span>am<\/span>\u0131<\/span>na kadar <\/span>\u00f6<\/span>denmesi uygun g<\/span>\u00f6<\/span>r<\/span>\u00fc<\/span>lm<\/span>\u00fc\u015f<\/span>t<\/span>\u00fc<\/span>r.<\/span>\u201d<\/span><\/p>\n

 <\/p>\n

\u015f<\/span>eklinde<\/span> de<\/span>\u011f<\/span>i<\/span>\u015f<\/span>tirilmi<\/span>\u015f<\/span>, d<\/span>\u00f6<\/span>rd<\/span>\u00fc<\/span>nc<\/span>\u00fc<\/span> paragraf<\/span>\u0131<\/span> tebli<\/span>\u011f<\/span> metninden <\/span>\u00e7\u0131<\/span>kar<\/span>\u0131<\/span>lm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r.<\/span><\/p>\n

 <\/p>\n

c) (15.1.1.1.) b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>nde yer alan;<\/span><\/p>\n

 <\/p>\n

\u201c<\/span>– Arac<\/span>\u0131<\/span>n ilk iktisab<\/span>\u0131<\/span>nda beyan edilen <\/span>\u00d6<\/span>TV<\/span>\u2019<\/span>ye<\/span> ili<\/span>\u015f<\/span>kin <\/span>\u201c\u00d6<\/span>TV <\/span>\u00d6<\/span>deme Belgesi<\/span>\u201d<\/span>nin asl<\/span>\u0131<\/span>,<\/span>\u201d<\/span> ibaresi tebli<\/span>\u011f<\/span> metninden <\/span>\u00e7\u0131<\/span>kar<\/span>\u0131<\/span>lm<\/span>\u0131\u015f<\/span>,<\/span><\/p>\n

 <\/p>\n

\u201c<\/span>verginin <\/span>\u00f6<\/span>dendi<\/span>\u011f<\/span>inin kay<\/span>\u0131<\/span>tlardan tespit edilmek<\/span>\u201d<\/span> ibaresi <\/span>\u201c<\/span>verginin <\/span>\u00f6<\/span>dendi<\/span>\u011f<\/span>i sorgulanmak<\/span>\u201d<\/span>\u015f<\/span>eklinde de<\/span>\u011f<\/span>i<\/span>\u015f<\/span>tirilmi<\/span>\u015f<\/span>tir.<\/span><\/p>\n

 <\/p>\n

d) (<\/span>15.2<\/span>.) b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>nde yer alan <\/span>\u201c<\/span>(2A) numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesi<\/span>\u201d<\/span> ibaresi <\/span>\u201c<\/span>Gelir <\/span>\u0130<\/span>daresi Ba<\/span>\u015f<\/span>kanl<\/span>\u0131\u011f\u0131<\/span>n<\/span>\u0131<\/span>n <\/span>\u201c<\/span>www.<\/span>gib<\/span>.gov.tr<\/span>\u201d<\/span> adresindeki Formlar ve Yay<\/span>\u0131<\/span>nlar\/Beyanname <\/span>\u00d6<\/span>rnek Formlar<\/span>\u0131<\/span> b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>nde yer alan 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesinin (A4) ka<\/span>\u011f\u0131<\/span>d<\/span>\u0131<\/span> boyutundaki <\/span>\u00e7\u0131<\/span>kt<\/span>\u0131<\/span>s<\/span>\u0131\u201d<\/span> olarak de<\/span>\u011f<\/span>i<\/span>\u015f<\/span>tirilmi<\/span>\u015f<\/span>tir.<\/span><\/p>\n

 <\/p>\n

e) (15.3.1.) b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>n<\/span>\u00fc<\/span>n alt<\/span>\u0131<\/span>nc<\/span>\u0131<\/span> paragraf<\/span>\u0131<\/span>;<\/span><\/p>\n

 <\/p>\n

\u201c<\/span>Bu <\/span>\u015f<\/span>ekilde yap<\/span>\u0131<\/span>lacak indirimler, d<\/span>\u00f6<\/span>n<\/span>\u00fc\u015f\u00fc<\/span>m<\/span>\u00fc<\/span> yap<\/span>\u0131<\/span>lan ara<\/span>\u00e7<\/span> i<\/span>\u00e7<\/span>in verilecek 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesinin <\/span>\u201c\u0130<\/span>ndirilecek <\/span>\u00d6<\/span>TV<\/span>\u201d<\/span> sat<\/span>\u0131<\/span>r<\/span>\u0131<\/span>na yaz<\/span>\u0131<\/span>lmak suretiyle ger<\/span>\u00e7<\/span>ekle<\/span>\u015f<\/span>tirilecektir. Beyannamenin verildi<\/span>\u011f<\/span>i vergi dairesi, indirim konusu yap<\/span>\u0131<\/span>lan <\/span>\u00d6<\/span>TV<\/span>\u2019<\/span>nin<\/span>\u00f6<\/span>denip <\/span>\u00f6<\/span>denmedi<\/span>\u011f<\/span>inin sorgulamas<\/span>\u0131<\/span>n<\/span>\u0131<\/span> yapacakt<\/span>\u0131<\/span>r.<\/span>\u201d<\/span><\/p>\n

 <\/p>\n

\u015f<\/span>eklinde<\/span> de<\/span>\u011f<\/span>i<\/span>\u015f<\/span>tirilmi<\/span>\u015f<\/span>tir.<\/span><\/p>\n

 <\/p>\n

f) (15.3.2.) b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>n<\/span>\u00fc<\/span>n ikinci paragraf<\/span>\u0131<\/span>nda yer alan <\/span>\u201c<\/span>(2A) numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesi<\/span>\u201d<\/span> ibaresi <\/span>\u201c<\/span>Gelir <\/span>\u0130<\/span>daresi Ba<\/span>\u015f<\/span>kanl<\/span>\u0131\u011f\u0131<\/span>n<\/span>\u0131<\/span>n <\/span>\u201c<\/span>www.<\/span>gib<\/span>.gov.tr<\/span>\u201d<\/span> adresindeki Formlar ve Yay<\/span>\u0131<\/span>nlar\/Beyanname <\/span>\u00d6<\/span>rnek Formlar<\/span>\u0131<\/span> b<\/span>\u00f6<\/span>l<\/span>\u00fc<\/span>m<\/span>\u00fc<\/span>nde yer alan 2A numaral<\/span>\u0131<\/span>\u00d6<\/span>TV beyannamesinin (A4) <\/span>ka<\/span>\u011f\u0131<\/span>d<\/span>\u0131<\/span>boyutundaki <\/span>\u00e7\u0131<\/span>kt<\/span>\u0131<\/span>s<\/span>\u0131\u201d<\/span> olarak de<\/span>\u011f<\/span>i<\/span>\u015f<\/span>tirilmi<\/span>\u015f<\/span>tir.<\/span><\/p>\n

 <\/p>\n

Tebli<\/span>\u011f<\/span> olunur.<\/span><\/p>\n

 <\/p>\n

\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/span><\/p>\n

(1) 12\/6\/2002<\/span> tarihli ve 24783 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Resm<\/span>\u00ee<\/span> Gazete<\/span>\u2019<\/span>de yay<\/span>\u0131<\/span>mlanm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r.<\/span><\/p>\n

(2) 30\/9\/2004<\/span> tarihli ve 25599 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Resm<\/span>\u00ee<\/span> Gazete<\/span>\u2019<\/span>de yay<\/span>\u0131<\/span>mlanm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r.<\/span><\/p>\n

(3) 3\/3\/2005<\/span> tarihli ve 25744 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Resm<\/span>\u00ee<\/span> Gazete<\/span>\u2019<\/span>de yay<\/span>\u0131<\/span>mlanm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r.<\/span><\/p>\n

(4) <\/span>30\/7\/2002<\/span> tarihli ve 24831 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Resm<\/span>\u00ee<\/span> Gazete<\/span>\u2019<\/span>de yay<\/span>\u0131<\/span>mlanm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r.<\/span><\/p>\n

 <\/p>\n

EK: 1<\/span><\/strong><\/p>\n

2A Numaral\u0131 \u00d6TV Beyannamesini G\u00f6nderme Talep Formu<\/span><\/em><\/strong><\/p>\n

\n

…\/<\/span>….<\/span>\/………..<\/span><\/p>\n

 <\/p>\n

…………………………………………………….<\/span>Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne \/ Ba\u015fkanl\u0131\u011f\u0131na<\/span><\/p>\n

 <\/p>\n

2A numaral\u0131 \u00d6TV beyannamemi internet vergi dairesini kullanarak elektronik ortamda g\u00f6ndermek istiyorum. Talebimin de\u011ferlendirilmesini ve taraf\u0131ma kullan\u0131c\u0131 kodu, parola ve \u015fifre verilmesini arz ederim.<\/span><\/p>\n

 <\/p>\n

 <\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u00dcKELLEF\u0130N K\u0130ML\u0130K\/ADRES B\u0130LG\u0130LER\u0130 (*)<\/span><\/h4>\n<\/td>\n<\/tr>\n

Ad\u0131, Soyad\u0131\/Unvan\u0131 <\/span><\/td>\n<\/td>\n<\/tr>\n
Vergi Kimlik Numaras\u0131 (**) <\/span><\/td>\n<\/td>\n<\/tr>\n
Ticaret Sicil Numaras\u0131 <\/span><\/td>\n<\/td>\n<\/tr>\n
Do\u011fum Yeri\/T\u00fczel Ki\u015filerde Kanuni Merkezi <\/span><\/td>\n<\/td>\n<\/tr>\n
Do\u011fum Tarihi\/T\u00fczel Ki\u015filerde Kurulu\u015f Tarihi <\/span><\/td>\n<\/td>\n<\/tr>\n
Adresi <\/span><\/td>\n<\/td>\n<\/tr>\n
Ba\u011fl\u0131 Bulundu\u011fu Oda ve Sicil Numaras\u0131 <\/span><\/td>\n<\/td>\n<\/tr>\n
Telefon Numaras\u0131 <\/span><\/td>\n<\/td>\n<\/tr>\n
Faks Numaras\u0131 <\/span><\/td>\n<\/td>\n<\/tr>\n
Elektronik Posta Adresi <\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

 <\/p>\n

Elektronik beyanname g\u00f6ndereceklerin dikkat etmesi gereken hususlar:<\/span><\/p>\n

 <\/p>\n

1. Beyannamelerin elektronik ortamda g\u00f6nderilmesi ile ilgili kanuni d\u00fczenlemelerde yer alan usul ve esaslar do\u011frultusunda beyannamelerin elektronik ortamda g\u00f6nderilmesi gerekmektedir.<\/span><\/p>\n

 <\/p>\n

2. Beyannamelerini kendileri g\u00f6nderebilecek m\u00fckellefler kendilerine verilen kullan\u0131c\u0131 kodu, parola ve \u015fifrenin kullan\u0131m\u0131ndan sorumludurlar. Bu nedenle kullan\u0131c\u0131 kodu, parola ve \u015fifrelerini; ba\u015fka ama\u00e7larla kullanamazlar, herhangi bir \u00fc\u00e7\u00fcnc\u00fc ki\u015fiye a\u00e7\u0131klayamazlar ve kullan\u0131m\u0131na izin veremezler, i\u015fyerinin sat\u0131\u015f\u0131, transferi ve i\u015fi b\u0131rakmada \u00fc\u00e7\u00fcnc\u00fc ki\u015filere devredemezler, kiralayamazlar ve satamazlar. <\/span><\/p>\n

 <\/p>\n

3. Beyannamelerini kendileri g\u00f6nderebilecek m\u00fckellefler kendilerine verilen kullan\u0131c\u0131 kodu, parola ve \u015fifrenin kullan\u0131m\u0131ndan sorumlu olduklar\u0131ndan kullan\u0131c\u0131 kodu, parola ve \u015fifrenin yetkisiz ki\u015filerce kullan\u0131ld\u0131\u011f\u0131n\u0131 \u00f6\u011frendikleri anda (kullan\u0131c\u0131 kodu, parola ve \u015fifrenin kaybedilmesi, \u00e7al\u0131nmas\u0131 vb. durumlar <\/span>dahil<\/span>) Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 444 0 435 no.lu \u00c7a\u011fr\u0131 Merkezine telefonla veya ba\u011fl\u0131 olduklar\u0131 vergi dairesine dilek\u00e7e ile derhal bilgi vermeleri gerekmektedir. S\u00f6z konusu ki\u015filer bildirim an\u0131na kadar yap\u0131lan i\u015flemlerden ve taraflar\u0131na verilen kullan\u0131c\u0131 kodu, parola ve \u015fifrenin kullan\u0131m\u0131ndan bizzat sorumlu olacaklard\u0131r. <\/span><\/p>\n

 <\/p>\n

4.<\/span> Elektronik ortamda yap\u0131lan i\u015flemlerin tespit ve tevsikinde Gelir <\/span>\u0130daresi Ba\u015fkanl\u0131\u011f\u0131\/<\/span>vergi dairesi kay\u0131tlar\u0131 esas al\u0131nacakt\u0131r.<\/span><\/p>\n

 <\/p>\n

5. Kullan\u0131c\u0131 kodu, parola ve \u015fifre kullan\u0131larak elektronik ortamda g\u00f6nderilen ve onaylanan beyanname\/bildirimler m\u00fckelleflerce imzalanm\u0131\u015f say\u0131lacakt\u0131r.<\/span><\/p>\n

 <\/p>\n

 <\/p>\n

\n\n\n\n\n
<\/td>\n\n

M\u00fckellef\/Kanuni Temsilci<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Ad\u0131 – Soyad\u0131<\/span><\/p>\n<\/td>\n

\n

\u0130mza<\/span><\/p>\n<\/td>\n

\n

Tarih<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

—————————— <\/span><\/p>\n

(<\/span>*)<\/span> Adi ortakl\u0131k \u015feklindeki m\u00fckellefiyetlerde ortakl\u0131\u011fa ait bilgiler yaz\u0131lacakt\u0131r.<\/span><\/p>\n

(**) T.C.vatanda\u015f\u0131 olan ger\u00e7ek ki\u015filerde T.C.kimlik numaras\u0131, Yabanc\u0131 kimlik numaras\u0131 bulunan yabanc\u0131 ger\u00e7ek ki\u015filerde yabanc\u0131 kimlik numaras\u0131 yaz\u0131lacakt\u0131r.<\/span><\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

EK:2<\/span><\/strong><\/p>\n

\n

\u00d6TV 2A Beyannamesinin Elektronik Ortamda G\u00f6nderilebilmesi<\/span>\u0130\u00e7in<\/span><\/strong><\/p>\n

Merkez ve \u015eubelere ait Kullan\u0131c\u0131 Kodu, Parola ve \u015eifre Ek Talep Formu<\/span><\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

MERKEZ B\u0130LG\u0130LER\u0130<\/span><\/strong><\/p>\n

 <\/p>\n

\n\n\n\n\n
\n

Ad\u0131 soyad\u0131\/ Unvan\u0131<\/span><\/strong><\/p>\n<\/td>\n

\n

Vergi Kimlik Numaras\u0131 (*)<\/span><\/strong><\/p>\n<\/td>\n

\n

Ba\u011fl\u0131 Oldu\u011fu Vergi Dairesi Ad\u0131<\/span><\/strong><\/p>\n<\/td>\n

\n

\u00d6TV 2A Beyannamesi Verdi\u011fi Vergi Dairesinin Ad\u0131<\/span><\/strong><\/p>\n<\/td>\n

\n

Talep Edilen Kullan\u0131c\u0131 Kodu, Parola ve \u015eifre Say\u0131s\u0131<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

 <\/p>\n

\u015eUBE B\u0130LG\u0130LER\u0130<\/span><\/strong><\/p>\n

 <\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u015eubenin<\/span><\/strong><\/p>\n

Ad\u0131 \/<\/span>Unvan\u0131<\/span><\/strong><\/p>\n<\/td>\n

\n

\u015eubenin Adresi<\/span><\/strong><\/p>\n<\/td>\n

\n

\u015eubenin Ba\u011fl\u0131 Oldu\u011fu Vergi Dairesi<\/span><\/strong><\/p>\n<\/td>\n

\n

\u015eubenin \u00d6TV 2A Beyannamesi Verdi\u011fi Vergi Dairesinin Ad\u0131<\/span><\/strong><\/p>\n<\/td>\n

\n

Talep Edilen Kullan\u0131c\u0131 Kodu, Parola ve \u015eifre Say\u0131s\u0131<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
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 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

 <\/p>\n

\n\n\n\n\n
<\/td>\n\n

M\u00fckellef\/Kanuni Temsilci<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Ad\u0131 – Soyad\u0131<\/span><\/p>\n<\/td>\n

\n

\u0130mza<\/span><\/p>\n<\/td>\n

\n

Tarih<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

 <\/p>\n

——————————<\/span><\/p>\n

(*) T.C.vatanda\u015f\u0131 olan ger\u00e7ek ki\u015filerde T.C.kimlik numaras\u0131, Yabanc\u0131 kimlik numaras\u0131 bulunan yabanc\u0131 ger\u00e7ek ki\u015filerde yabanc\u0131 kimlik numaras\u0131 yaz\u0131lacakt\u0131r.<\/span><\/p>\n

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

(II) say\u0131l\u0131 listede yer alan kay\u0131t ve tescile tabi ara\u00e7lar\u0131n vergilendirilmesine ili\u015fkin a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/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-2839","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2839","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=2839"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2839\/revisions"}],"predecessor-version":[{"id":2840,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2839\/revisions\/2840"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=2839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=2839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=2839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}