{"id":3206,"date":"2012-01-05T16:14:08","date_gmt":"2012-01-05T16:14:08","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=3206"},"modified":"2012-01-05T16:14:08","modified_gmt":"2012-01-05T16:14:08","slug":"ozel-tuketim-vergisi-sirkuleri16","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2012\/01\/ozel-tuketim-vergisi-sirkuleri16\/","title":{"rendered":"\u00d6zel T\u00fcketim Vergisi Sirk\u00fcleri\/16"},"content":{"rendered":"

\"\"<\/a>(YMM Tasdik Raporlar\u0131nda G.T.\u0130.P. Numaras\u0131 Tevsiki Hk.)<\/span><\/p>\n

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T.C.<\/span><\/strong><\/p>\n

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MAL\u0130YE BAKANLI\u011eI<\/span><\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/span><\/strong><\/p>\n<\/div>\n

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\u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 S\u0130RK\u00dcLER\u0130\/16<\/span><\/strong><\/p>\n

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Konusu: YMM \u00dcretim Tasdik Raporlar\u0131nda G.T.\u0130.P. Numaras\u0131 Tevsiki <\/span><\/strong><\/p>\n

Tarihi: 5\/1\/2012<\/span><\/strong><\/p>\n

Say\u0131s\u0131: <\/span><\/strong>\u00d6TV-1\/2012-1<\/span><\/p>\n

\u0130lgili Oldu\u011fu Madde: <\/span><\/strong>\u00d6TV Kanunu 1, 8\/1 ve 12 nci maddeler<\/span><\/p>\n

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1-Giri\u015f:<\/span><\/strong><\/p>\n

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Ba\u015fkanl\u0131\u011f\u0131m\u0131za intikal eden olaylardan, 21 Seri No.lu \u00d6zel T\u00fcketim Vergisi Genel Tebli\u011finde<\/span><\/a> yap\u0131lan d\u00fczenleme sonras\u0131nda sanayi sicil belgesi sahibi imalat\u00e7\u0131lar taraf\u0131ndan 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa<\/span><\/a> ekli (I) say\u0131l\u0131 listenin (B) cetvelinde yer alan mallardan imal edilen mallar\u0131n Yeminli Mali M\u00fc\u015favir (<\/span>YMM) \u00fcretim tasdik raporlar\u0131nda G.T.\u0130.P. numaras\u0131 tevsiklerinin nas\u0131l yap\u0131laca\u011f\u0131na dair<\/span><\/strong> teredd\u00fctler olu\u015ftu\u011fu anla\u015f\u0131lmaktad\u0131r.<\/span><\/p>\n

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2-Yasal D\u00fczenlemeler:<\/span><\/strong><\/p>\n

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\u00d6TV Kanununun 1 inci maddesinin 1 numaral\u0131 f\u0131kras\u0131n\u0131n (a) ve (d) bentlerinde, bu Kanuna ekli (I) say\u0131l\u0131 listedeki mallar\u0131n ithalat\u00e7\u0131lar\u0131 veya rafineriler d\u00e2hil imal edenler taraf\u0131ndan teslimi ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131n\u0131n bir defaya mahsus olmak \u00fczere \u00d6TV’ye t\u00e2bi oldu\u011fu, 2 numaral\u0131 f\u0131kras\u0131nda ise Kanuna ekli listelerde yer alan mallar\u0131n T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinde tan\u0131mlanan e\u015fyalar oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>\n

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Bu h\u00fck\u00fcm \u00e7er\u00e7evesinde ithal edilen veya yurt i\u00e7inde imal edilen herhangi bir mal\u0131n \u00d6TV’ye tabi olup olmad\u0131\u011f\u0131n\u0131 de\u011ferlendirebilmek i\u00e7in o mala ait G.T.\u0130.P. numaras\u0131n\u0131n bilinmesi gerekmektedir. \u00dclkemizde G.T.\u0130.P. numaras\u0131 tespiti ise G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca yap\u0131lmaktad\u0131r. Nitekim 10 Seri No.lu G\u00fcmr\u00fck Genel Tebli\u011fi (Tarife)<\/span><\/a> ile ba\u011flay\u0131c\u0131 tarife bilgisi, 11 Seri No.lu G\u00fcmr\u00fck Genel Tebli\u011fi (Tarife)<\/span><\/a> ile de ba\u011flay\u0131c\u0131 olmayan tarife bilgisine ili\u015fkin m\u00fckellef taleplerinin, bu tebli\u011flerde yer alan formla birlikte G\u00fcmr\u00fck ve Muhafaza Ba\u015fm\u00fcd\u00fcrl\u00fcklerine ba\u015fvurmak suretiyle kar\u015f\u0131lanabilece\u011fi belirtilmi\u015ftir.<\/span><\/p>\n

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\u00d6TV Kanununun 8\/1 inci maddesiyle, Kanuna ekli (I) say\u0131l\u0131 listenin (B) cetvelindeki mallar\u0131n (I) say\u0131l\u0131 listeye dahil olmayan mallar\u0131n imalinde kullan\u0131lmak \u00fczere m\u00fckellefler taraf\u0131ndan tesliminde tarh ve tahakkuk ettirilen \u00d6TV’nin Bakanlar Kurulu taraf\u0131ndan belirlenecek k\u0131sm\u0131n\u0131n teminat al\u0131nmak suretiyle tecil edilmesi, s\u00f6z konusu mallar\u0131n tecil tarihini takip eden ayba\u015f\u0131ndan itibaren 12 ay i\u00e7inde (I) say\u0131l\u0131 listeye dahil olmayan mallar\u0131n imalinde kullan\u0131lmas\u0131 halinde tecil olunan verginin terkin edilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Tecil-terkin uygulamas\u0131n\u0131n usul ve esaslar\u0131 1 Seri No.lu \u00d6TV Genel Tebli\u011finin 2, 3, 5, 12, 14, 15 ve 21 Seri No.lu \u00d6TV Genel Tebli\u011fleri<\/span><\/a> ile de\u011fi\u015fik (9.1.) b\u00f6l\u00fcm\u00fc ile 19 Seri No.lu \u00d6TV Genel Tebli\u011finin<\/span><\/a> (3.) b\u00f6l\u00fcm\u00fcnde a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/span><\/p>\n

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30\/11\/2002 tarihli ve 2002\/4930 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131<\/span><\/a> eki Karar\u0131n 4 \u00fcnc\u00fc maddesinde, \u00d6TV Kanununa ekli (I) say\u0131l\u0131 listenin (B) cetvelinde yer alan mallar\u0131n, ayn\u0131 cetveldeki mallar\u0131n imalinde kullan\u0131lmak \u00fczere tesliminde, imal edilen \u00fcr\u00fcn\u00fcn tabi oldu\u011fu \u00d6TV tutar\u0131n\u0131n uygulanaca\u011f\u0131 h\u00fckm\u00fcne yer verilmi\u015ftir. S\u00f6z konusu maddenin uygulamas\u0131na ili\u015fkin usul ve esaslar ise 1 Seri No.lu \u00d6TV Genel Tebli\u011finin 11 inci b\u00f6l\u00fcm\u00fcne 3 Seri No.lu \u00d6TV Genel Tebli\u011fi ile eklenen (5, 12, 14 ve 21 Seri No.lu \u00d6TV Genel Tebli\u011fleri ile de\u011fi\u015fik) d\u00fczenlemelerle a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/span><\/p>\n

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13\/11\/2003 tarihli ve 2003\/6467 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131<\/span><\/a> eki Karar\u0131n 1 inci maddesinde, G.T.\u0130.P. numaralar\u0131 s\u00f6z konusu maddede yer alan baz ya\u011flar\u0131n; \u00d6TV Kanununun 8 inci maddesinin (1) veya (2) numaral\u0131 f\u0131kralar\u0131 uyar\u0131nca teslim edilecek ya da 5 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca ihra\u00e7 edilecek olan ve G.T.\u0130.P. numaralar\u0131 yine ayn\u0131 maddede liste halinde yer alan mallar\u0131n (madeni ya\u011flar ve ya\u011flama m\u00fcstahzarlar\u0131) imalinde kullan\u0131lmak \u00fczere teslim edilmesi halinde, \u00d6TV tutar\u0131n\u0131n 0,5000 TL\/Kg olarak uygulanaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. (Kararnamenin 1 inci maddesi 2008\/13762 say\u0131l\u0131 Kararname ile yeniden d\u00fczenlenmi\u015f, bahse konu listeye 2009\/15200 say\u0131l\u0131 Kararname<\/span><\/a> ile ya\u011flama m\u00fcstahzarlar\u0131 eklenmi\u015f ve bu listedeki mallar\u0131n G.T.\u0130.P. numaralar\u0131 2011\/1435 say\u0131l\u0131 Kararname<\/span><\/a> ile g\u00fcncellenmi\u015ftir.) S\u00f6z konusu Kararname eki Karar\u0131n uygulama usul ve esaslar\u0131 14 ve 21 Seri No.lu \u00d6TV Genel Tebli\u011fleri ile de\u011fi\u015fik 5 Seri No.lu \u00d6TV Genel Tebli\u011finde d\u00fczenlenmi\u015ftir.<\/span><\/p>\n

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Di\u011fer taraftan, 21 Seri No.lu \u00d6TV Genel Tebli\u011fi ile yukar\u0131da belirtilen uygulamalara ili\u015fkin olarak ilgili \u00d6TV Genel Tebli\u011flerinde yap\u0131lan de\u011fi\u015fiklik sonras\u0131nda s\u00f6z konusu uygulamalar kapsam\u0131nda d\u00fczenlenecek YMM \u00fcretim tasdik raporlar\u0131n\u0131n; gerek imalatta kullan\u0131lan gerekse imal edilen mala ili\u015fkin G.T.\u0130.P. numaras\u0131 bilgileri, bu mallar\u0131n stok bilgileri ve imal edilen mal\u0131n teslim bilgilerini (al\u0131c\u0131n\u0131n vergi kimlik numaras\u0131, ad\u0131, soyad\u0131 veya unvan\u0131, teslim edilen mallar\u0131n G.T.\u0130.P. numaras\u0131 itibar\u0131yla miktar\u0131, tutar\u0131 ve Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca istenecek bilgileri) kapsamas\u0131 zorunlu hale getirilmi\u015ftir.<\/span><\/p>\n

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3-Sonu\u00e7:<\/span><\/strong><\/p>\n

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S\u00f6z konusu d\u00fczenlemeler \u00e7er\u00e7evesinde, \u00d6TV Kanununa ekli (I) say\u0131l\u0131 listenin (B) cetvelinde yer alan mallardan imal edilen mallar\u0131n <\/span>G.T.\u0130.P. numaralar\u0131 tespitlerinin G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131n\u0131n ilgili birimlerine yapt\u0131r\u0131larak, bu birimlerden al\u0131nan yaz\u0131lar\u0131n yukar\u0131da belirtilen uygulamalara ili\u015fkin olarak <\/span><\/strong>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca istenecek bilgiler <\/span>kapsam\u0131nda<\/span><\/strong> d\u00fczenlenmesi gereken <\/span>YMM \u00fcretim tasdik raporlar\u0131na tevsik edici belge olarak eklenmesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu ba\u011flamda bahse konu mallar\u0131n G.T.\u0130.P. numaralar\u0131 tespitlerine ili\u015fkin yaz\u0131lar\u0131 i\u00e7ermeyen raporlar i\u015fleme konulmayacakt\u0131r.<\/span><\/strong><\/p>\n

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

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Mehmet K\u0130LC\u0130<\/span><\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkan\u0131<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

(YMM Tasdik Raporlar\u0131nda G.T.\u0130.P. Numaras\u0131 Tevsiki Hk.)  <\/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-3206","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3206","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=3206"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3206\/revisions"}],"predecessor-version":[{"id":3207,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3206\/revisions\/3207"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=3206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=3206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=3206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}