{"id":8390,"date":"2015-08-08T06:12:37","date_gmt":"2015-08-08T06:12:37","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=8390"},"modified":"2015-08-08T06:12:37","modified_gmt":"2015-08-08T06:12:37","slug":"ozel-tuketim-vergisi-iii-sayili-liste-uygulama-genel-tebligi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2015\/08\/ozel-tuketim-vergisi-iii-sayili-liste-uygulama-genel-tebligi\/","title":{"rendered":"\u00d6zel T\u00fcketim Vergisi (III) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011fi"},"content":{"rendered":"

\"maliyeb\"<\/a>Bu Tebli\u011fin konusunu, \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listede yer alan mallara ili\u015fkin h\u00fck\u00fcmler ile<\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

08 A\u011fustos 2015 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 29439<\/p>\n

Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

\u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 (III) SAYILI L\u0130STE UYGULAMA GENEL TEBL\u0130\u011e\u0130<\/strong><\/p>\n

6\/6\/2002\u00a0tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun (1)<\/strong>\u00a019 uncu maddesinin (c) bendi h\u00fckm\u00fcne g\u00f6re, \u00f6zel t\u00fcketim vergisi (\u00d6TV) 1 A\u011fustos 2002 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bu Tebli\u011fin konusunu, \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listede yer alan mallara ili\u015fkin h\u00fck\u00fcmler ile bu h\u00fck\u00fcmlerle ilgili olmak \u00fczere ad\u0131 ge\u00e7en Kanunun uygulanmas\u0131na dair usul ve esaslara y\u00f6nelik a\u00e7\u0131klamalar olu\u015fturmaktad\u0131r.<\/p>\n

 <\/p>\n

I- M\u00dcKELLEF\u0130YET<\/strong><\/p>\n

A- VERG\u0130N\u0130N KONUSU<\/strong><\/p>\n

    \n
  1. (III) Say\u0131l\u0131 Liste Kapsam\u0131ndaki Mallarda Verginin Konusu<\/strong><\/li>\n<\/ol>\n

    \u00d6zel T\u00fcketim Vergisi Kanununun 1 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca, bu Kanuna ekli (III) say\u0131l\u0131 listede yer alan mallar\u0131n ithali veya imal edenler taraf\u0131ndan teslimi ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131 bir defaya mahsus olmak \u00fczere\u00a0\u00d6TV\u2019ye\u00a0tabidir.<\/p>\n

     <\/p>\n

    \u00d6TV, konusuna giren her mal i\u00e7in bir kez uyguland\u0131\u011f\u0131ndan, (III) say\u0131l\u0131 listedeki mallar\u0131n vergi uyguland\u0131ktan sonraki el de\u011fi\u015ftirmeleri vergiye tabi de\u011fildir. \u00d6rne\u011fin, rak\u0131n\u0131n, imalat\u00e7\u0131s\u0131 taraf\u0131ndan pazarlama \u015firketine teslimi\u00a0\u00d6TV\u2019ye\u00a0tabidir. Ancak, pazarlama \u015firketinin ve sonraki safhalar\u0131n perakende veya toptan teslimi a\u015famalar\u0131nda \u00d6TV aranmaz.<\/p>\n

     <\/p>\n

    (III) say\u0131l\u0131 liste kapsam\u0131ndaki mallardan daha \u00f6nce\u00a0\u00d6TV\u2019ye\u00a0tabi tutulmam\u0131\u015f olanlar\u0131n, mahkeme sat\u0131\u015f memurluklar\u0131 ve icra daireleri d\u00e2hil olmak \u00fczere, resm\u00ee veya \u00f6zel kurulu\u015flarca m\u00fczayede yoluyla sat\u0131\u015f\u0131\u00a0\u00d6TV\u2019yetabidir. Ancak, daha \u00f6nce \u00d6TV uygulanm\u0131\u015f mallar\u0131n m\u00fczayede yoluyla sat\u0131\u015flar\u0131nda \u00d6TV uygulanmaz. \u00d6rne\u011fin, sigara imalat\u00e7\u0131s\u0131 bir m\u00fckellefin, \u00fcretti\u011fi ve stoklar\u0131nda bulunan sigaralar\u0131n\u0131n icra yoluyla sat\u0131lmas\u0131 halinde, bu sat\u0131\u015f vergiye tabidir. Bununla birlikte, bu m\u00fckellefin\u00a0\u00d6TV\u2019sini\u00a0\u00f6deyerek ithal etti\u011fi sigaralar\u0131n icra yoluyla sat\u0131lmas\u0131 halinde, \u00d6TV uygulanmaz.<\/p>\n

     <\/p>\n

      \n
    1. (III) Say\u0131l\u0131 Listenin Kapsam\u0131<\/strong><\/li>\n<\/ol>\n

       <\/p>\n

      \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 liste, (A) ve (B) cetvellerinden olu\u015fur.<\/p>\n

       <\/p>\n

      (A) Cetvelinde; kolal\u0131 gazozlar ile alkoll\u00fc i\u00e7kiler yer al\u0131r. Kolal\u0131 gazozlar d\u0131\u015f\u0131ndaki gazozlar ve etil alkol liste kapsam\u0131nda yer almad\u0131\u011f\u0131ndan\u00a0\u00d6TV\u2019ye\u00a0tabi de\u011fildir.<\/p>\n

       <\/p>\n

      (B) Cetvelinde; puro,\u00a0sigarillo, sigara, nargile t\u00fct\u00fcn\u00fc, enfiye veya \u00e7i\u011fnemeye mahsus t\u00fct\u00fcn gibi t\u00fct\u00fcn mamulleri yer al\u0131r.<\/p>\n

       <\/p>\n

      \u00d6TV\u2019nin\u00a0konusuna giren mallar\u0131n tan\u0131mlanmas\u0131nda, T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinde yer alan tan\u0131mlamalar dikkate al\u0131n\u0131r. Di\u011fer mevzuatta yer alan tan\u0131mlar dikkate al\u0131nmaz. Ancak, T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli ve\u00a0\u0130zahnamesinde\u00a0tan\u0131mlama veya a\u00e7\u0131klama olmad\u0131\u011f\u0131 durumlarda, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca yap\u0131lan belirleme ve a\u00e7\u0131klamalar do\u011frultusunda i\u015flem tesis edilir.<\/p>\n

       <\/p>\n

        \n
      1. G\u00fcmr\u00fck Tarife \u0130statistik Pozisyon (G.T.\u0130.P.) Numaras\u0131n\u0131n Tespiti<\/strong><\/li>\n<\/ol>\n

         <\/p>\n

        \u00d6zel T\u00fcketim Vergisi Kanununun 1 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131nda, 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.<\/p>\n

         <\/p>\n

        Dolay\u0131s\u0131yla,\u00a0\u00d6TV\u2019ye\u00a0tabi mallar, esas itibar\u0131yla, Kanuna ekli listelerde, T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelindeki tarife, tarife alt pozisyon a\u00e7\u0131l\u0131mlar\u0131,\u00a0G.T.\u0130.P. numaralar\u0131na yer verilmek suretiyle ve T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinde tan\u0131mland\u0131\u011f\u0131 \u015fekilde belirlenmi\u015ftir.<\/p>\n

         <\/p>\n

        Bu ba\u011flamda, \u00fclkemizde bir mal\u0131n T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin hangi\u00a0G.T.\u0130.P. numaras\u0131nda s\u0131n\u0131fland\u0131r\u0131ld\u0131\u011f\u0131n\u0131n belirlenmesinde yetkili kurum G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 olup, y\u00fck\u00fcml\u00fclerin bu husustaki talepleri bu Bakanl\u0131\u011f\u0131n B\u00f6lge M\u00fcd\u00fcrl\u00fckleri taraf\u0131ndan ilgili mevzuat\u0131 \u00e7er\u00e7evesinde sonu\u00e7land\u0131r\u0131lmaktad\u0131r.<\/p>\n

         <\/p>\n

          \n
        1. Mal\u0131n S\u0131n\u0131fland\u0131r\u0131ld\u0131\u011f\u0131\u00a0G.T.\u0130.P. Numaras\u0131n\u0131n veya Tan\u0131m\u0131n\u0131n De\u011fi\u015fmesi<\/strong><\/li>\n<\/ol>\n

           <\/p>\n

          \u00d6zel T\u00fcketim Vergisi Kanununun 1 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca, Kanuna ekli listelerdeki mallar\u0131n tarife numaralar\u0131nda veya tan\u0131mlar\u0131nda, Kanuna ekli listeler d\u0131\u015f\u0131nda yap\u0131lacak de\u011fi\u015fiklikler \u00d6TV uygulamas\u0131nda h\u00fck\u00fcm ifade etmez.<\/p>\n

           <\/p>\n

          Buna g\u00f6re, (III) say\u0131l\u0131 listede yer alan bir mal\u0131n,\u00a0G.T.\u0130.P. numaras\u0131n\u0131n veya tan\u0131m\u0131n\u0131n de\u011fi\u015ftirilmek ya da kald\u0131r\u0131lmak suretiyle ba\u015fka bir G.T.\u0130.P. numaras\u0131na ta\u015f\u0131nmas\u0131 veya bu mal i\u00e7in yeni G.T.\u0130.P. numaras\u0131\/numaralar\u0131 ihdas edilmesi ve benzeri hallerde, (III) say\u0131l\u0131 listede de\u011fi\u015fiklik yap\u0131lmad\u0131\u011f\u0131 s\u00fcrece, \u00d6zel T\u00fcketim Vergisi Kanunu ve bu Kanuna dayan\u0131larak \u00e7\u0131kar\u0131lan Bakanlar Kurulu Kararlar\u0131 ile \u00d6zel T\u00fcketim Vergisi Genel Tebli\u011fleri a\u00e7\u0131s\u0131ndan uygulamada de\u011fi\u015fiklik olmaz.<\/p>\n

           <\/p>\n

          \u00d6te yandan, Maliye Bakanl\u0131\u011f\u0131 Kanuna ekli listelerdeki mallar\u0131n tarife numaralar\u0131nda veya tan\u0131mlar\u0131ndaki de\u011fi\u015fikli\u011fin mahiyetini, T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinde yap\u0131lan de\u011fi\u015fikliklere ba\u011fl\u0131 olarak a\u00e7\u0131klamaya yetkilidir.<\/p>\n

           <\/p>\n

          B- TANIMLAR<\/strong><\/p>\n

           <\/p>\n

          \u00d6zel T\u00fcketim Vergisi Kanununun 2\u00a0nci\u00a0maddesinde yer alan tan\u0131mlardan, (III) say\u0131l\u0131 liste uygulamas\u0131na ili\u015fkin olanlara y\u00f6nelik a\u00e7\u0131klamalar a\u015fa\u011f\u0131dad\u0131r.<\/p>\n

           <\/p>\n

            \n
          1. \u0130thalat<\/strong><\/li>\n<\/ol>\n

             <\/p>\n

            \u00d6zel T\u00fcketim Vergisi Kanununun 2\u00a0nci\u00a0maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (a) bendinde, verginin konusuna giren mallar\u0131n T\u00fcrkiye Cumhuriyeti G\u00fcmr\u00fck B\u00f6lgesine giri\u015fi \u201cithalat\u201d olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

             <\/p>\n

            Bu kapsamda,\u00a027\/10\/1999\u00a0tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun (2)<\/strong>\u00a0ge\u00e7ici ithalat ve hari\u00e7te i\u015fleme rejimleri ile geri gelen e\u015fyaya ili\u015fkin h\u00fck\u00fcmleri uyar\u0131nca T\u00fcrkiye Cumhuriyeti G\u00fcmr\u00fck B\u00f6lgesine giren mallar da ithal edilmi\u015f say\u0131l\u0131r.<\/p>\n

             <\/p>\n

              \n
            1. Teslim ve Teslim Say\u0131lan Haller<\/strong><\/li>\n<\/ol>\n

               <\/p>\n

              \u00d6zel T\u00fcketim Vergisi Kanununun 2\u00a0nci\u00a0maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (e) bendinde \u201cteslim\u201d, bir mal \u00fczerindeki tasarruf hakk\u0131n\u0131n malik veya ad\u0131na hareket edenlerce, al\u0131c\u0131ya veya ad\u0131na hareket edenlere devredilmesi olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

               <\/p>\n

              Ayr\u0131ca ayn\u0131 maddenin,<\/p>\n

               <\/p>\n

                \n
              • (2) numaral\u0131 f\u0131kras\u0131nda, bir mal\u0131n al\u0131c\u0131 veya onun ad\u0131na hareket edenlerin g\u00f6sterdi\u011fi yere veya ki\u015filere tevdiinin teslim h\u00fckm\u00fcnde oldu\u011fu, mal\u0131n al\u0131c\u0131ya veya onun ad\u0131na hareket edenlere g\u00f6nderilmesi halinde, mal\u0131n nakliyesinin ba\u015flat\u0131lmas\u0131 veya nakliyeci ya da s\u00fcr\u00fcc\u00fcye tevdi edilmesinin de teslim oldu\u011fu, trampan\u0131n iki ayr\u0131 teslim h\u00fckm\u00fcnde oldu\u011fu, kap veya ambalajlar\u0131n geri verilmesinin mutat oldu\u011fu hallerde teslimin, bunlar\u0131n i\u00e7inde bulunan mallar itibar\u0131yla yap\u0131lm\u0131\u015f say\u0131laca\u011f\u0131,<\/li>\n<\/ul>\n

                 <\/p>\n

                  \n
                • (3) numaral\u0131 f\u0131kras\u0131nda, vergiye tabi mallar\u0131n, vergiye tabi olan mallar\u0131n imali d\u0131\u015f\u0131nda her ne suretle olursa olsun kullan\u0131lmas\u0131, sarf\u0131, i\u015fletmeden \u00e7ekilmesi veya i\u015fletme personeline \u00fccret, prim, ikramiye, hediye, teberru gibi namlarla verilmesi ile m\u00fclkiyeti muhafaza kayd\u0131yla yap\u0131lan sat\u0131\u015flarda zilyetli\u011fin devrinin teslim say\u0131laca\u011f\u0131<\/li>\n<\/ul>\n

                   <\/p>\n

                  h\u00fckme\u00a0ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

                   <\/p>\n

                  Dolay\u0131s\u0131yla, teslim i\u015fleminde mal\u0131n g\u00f6nderildi\u011fi yere varm\u0131\u015f olmas\u0131 \u015fart de\u011fildir. Mal\u0131n nakliyesine ba\u015flanmas\u0131 veya nakliyeci ya da s\u00fcr\u00fcc\u00fcye tevdi edilmesi ile teslim ger\u00e7ekle\u015fir. Trampa iki ayr\u0131 teslim say\u0131ld\u0131\u011f\u0131ndan, vergiye tabi bir mal\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131n yine vergiye tabi bir mal olmas\u0131 halinde, her iki teslim ayr\u0131\u00a0ayr\u0131\u00d6TV\u2019ye\u00a0tabidir.<\/p>\n

                   <\/p>\n

                  \u00d6TV kapsam\u0131na giren mallar\u0131n depozito kar\u015f\u0131l\u0131\u011f\u0131 geri verilmesi mutat olan kap ve ambalajlar i\u00e7inde tesliminde vergileme, sadece kap ve ambalajlar\u0131n i\u00e7indeki mallar i\u00e7in yap\u0131l\u0131r. Ancak \u00d6TV kapsam\u0131na giren mallar\u0131n, depozito kar\u015f\u0131l\u0131\u011f\u0131 geri verilmesi mutat olmayan kap ve ambalajlarla birlikte tesliminde, bu mallar, kap ve ambalaj\u0131 ile birlikte\u00a0\u00d6TV\u2019ye\u00a0tabidir.<\/p>\n

                   <\/p>\n

                  Vergiye tabi olan mallar\u0131n, vergiye tabi olan mallar\u0131n imali d\u0131\u015f\u0131nda, her ne suretle olursa olsun kullan\u0131lmas\u0131, sarf\u0131 veya i\u015fletmeden \u00e7ekilmesi de teslim say\u0131l\u0131r. Dolay\u0131s\u0131yla, (III) say\u0131l\u0131 listedeki mallar\u0131n\u00a0\u00d6TV\u2019ninkonusuna girmeyen bir mal\u0131n imalinde kullan\u0131lmas\u0131 halinde teslim ger\u00e7ekle\u015fmi\u015f say\u0131l\u0131r. Ancak i\u015fletmede \u00fcretilen\u00d6TV\u2019ye\u00a0tabi bir mal\u0131n ayn\u0131 i\u015fletme b\u00fcnyesinde\u00a0\u00d6TV\u2019ye\u00a0tabi olan ba\u015fka bir mal\u0131n imalinde girdi olarak kullan\u0131lmas\u0131 vergiye tabi de\u011fildir.<\/p>\n

                   <\/p>\n

                  \u00d6rne\u011fin, i\u015fletmede imal edilen \u015farab\u0131n ayn\u0131 i\u015fletmece vermut imalinde kullan\u0131lmas\u0131 durumunda, teslim ger\u00e7ekle\u015fmi\u015f say\u0131lmaz ve \u00d6TV aranmaz, \u015farab\u0131n girdi olarak kullan\u0131m\u0131yla imal edilen vermutun teslimi ise\u00d6TV\u2019ye\u00a0tabi olur. Di\u011fer taraftan, \u00e7ikolata imalat\u00e7\u0131s\u0131n\u0131n\u00a0\u00d6TV\u2019ye\u00a0tabi olmayan \u00e7ikolata imalinde kulland\u0131\u011f\u0131, kendi \u00fcretti\u011fi lik\u00f6r i\u00e7in teslim ger\u00e7ekle\u015fmi\u015f say\u0131l\u0131r. Bu durumda, imalatta kullan\u0131lan lik\u00f6r i\u00e7in genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde \u00d6TV beyan edilip \u00f6denir.<\/p>\n

                   <\/p>\n

                  Vergiye tabi mallar\u0131n i\u015fletme personeline \u00fccret, prim, ikramiye, hediye, teberru gibi namlarla verilmesi teslim olarak kabul edilir. Bu \u00e7er\u00e7evede, vergiye tabi mallar\u0131n \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara sat\u0131lmas\u0131 ile personele \u00fccret, prim, ikramiye, hediye, teberru gibi namlarla verilmesi ya da \u00f6zel ama\u00e7larla i\u015fletmeden \u00e7ekilmesi aras\u0131nda, vergilendirme a\u00e7\u0131s\u0131ndan bir fark yoktur.<\/p>\n

                   <\/p>\n

                  Teslim ve teslim say\u0131lan haller, Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (3)<\/strong>\u00a0\u00a0(I\/A\/2 ve 3) b\u00f6l\u00fcmlerinde yap\u0131lan a\u00e7\u0131klamalara g\u00f6re de\u011ferlendirilir.<\/p>\n

                   <\/p>\n

                  C- VERG\u0130Y\u0130 DO\u011eURAN OLAY<\/strong><\/p>\n

                   <\/p>\n

                  \u00d6zel T\u00fcketim Vergisi Kanununun 3 \u00fcnc\u00fc maddesinde vergiyi do\u011furan olay, i\u015flemlerin \u00f6zelliklerine g\u00f6re ayr\u0131\u00a0ayr\u0131\u00a0tayin ve tespit edilmi\u015ftir.<\/p>\n

                   <\/p>\n

                  Buna g\u00f6re, (III) say\u0131l\u0131 liste kapsam\u0131ndaki mallar\u0131n;<\/p>\n

                   <\/p>\n

                    \n
                  1. Tesliminde vergiyi do\u011furan olay, bunlar\u0131n, imal edenler ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirenler taraf\u0131ndan teslimi,<\/li>\n<\/ol>\n

                     <\/p>\n

                      \n
                    1. Tesliminden \u00f6nce fatura veya benzeri belgeler verilmesi hallerinde vergiyi do\u011furan olay, bu belgelerde g\u00f6sterilen miktarla s\u0131n\u0131rl\u0131 olmak \u00fczere, fatura veya benzeri belgelerin d\u00fczenlenmesi,<\/li>\n<\/ol>\n

                       <\/p>\n

                      iii. K\u0131s\u0131m\u00a0k\u0131s\u0131m\u00a0tesliminin mutat oldu\u011fu veya bu hususta mutab\u0131k kal\u0131nd\u0131\u011f\u0131 hallerde vergiyi do\u011furan olay, her bir k\u0131sm\u0131n teslimi,<\/p>\n

                       <\/p>\n

                        \n
                      1. Komisyoncular vas\u0131tas\u0131yla veya\u00a0konsinyasyon\u00a0suretiyle sat\u0131\u015f\u0131nda vergiyi do\u011furan olay, imalat\u00e7\u0131 taraf\u0131ndan bu mallar\u0131n komisyoncuya veya\u00a0konsinyi\u00a0i\u015fletmelere verildi\u011fi anda de\u011fil, bu mallar\u0131n komisyoncular veya\u00a0konsinyi\u00a0i\u015fletmeler taraf\u0131ndan al\u0131c\u0131ya teslimi,<\/li>\n<\/ol>\n

                         <\/p>\n

                          \n
                        1. \u0130thalat\u0131nda vergiyi do\u011furan olay, G\u00fcmr\u00fck Kanununa g\u00f6re g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fmas\u0131, ithalat vergilerine tabi olmayan i\u015flemlerde ise g\u00fcmr\u00fck beyannamesinin tescili<\/li>\n<\/ol>\n

                           <\/p>\n

                          an\u0131nda\u00a0meydana gelir.<\/p>\n

                           <\/p>\n

                          \u00c7- M\u00dcKELLEF VE VERG\u0130 SORUMLUSU<\/strong><\/p>\n

                           <\/p>\n

                            \n
                          1. M\u00fckellef<\/strong><\/li>\n<\/ol>\n

                             <\/p>\n

                            \u00d6zel T\u00fcketim Vergisi Kanununun 4 \u00fcnc\u00fc maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (a) bendi uyar\u0131nca, (III) say\u0131l\u0131 listedeki mallar\u0131 imal veya ithal edenler ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirenler \u00d6TV m\u00fckellefidir.<\/p>\n

                             <\/p>\n

                            (III) say\u0131l\u0131 listedeki mallar\u0131n imalat\u00e7\u0131lar\u0131na ili\u015fkin \u00d6TV m\u00fckellefiyeti, imalat faaliyetine ba\u015flanmas\u0131ndan \u00f6nce tesis ettirilir.<\/p>\n

                             <\/p>\n

                            \u00d6te yandan,\u00a04\/1\/1961\u00a0tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun (4)<\/strong>\u00a0153 \u00fcnc\u00fc maddesi uyar\u0131nca \u00d6TV m\u00fckellefiyeti tesis ettiren m\u00fckellefler,\u00a0\u00d6TV\u2019ye\u00a0tabi i\u015flemleri bulunmamas\u0131 nedeniyle \u00d6TV m\u00fckellefiyetlerinin sona erdirilmesini, bir dilek\u00e7e ile ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine ba\u015fvurmak suretiyle isteyebilir. Bu dilek\u00e7e \u00fczerine m\u00fckellefiyet kayd\u0131 ilgili vergi dairesince terkin edilir.<\/p>\n

                             <\/p>\n

                            Ancak Vergi Usul Kanununun 160\u00a0\u0131nc\u0131\u00a0maddesi h\u00fckm\u00fc uyar\u0131nca, m\u00fckellefin\u00a0\u00d6TV\u2019ye\u00a0ili\u015fkin m\u00fckellefiyet kayd\u0131n\u0131n terkin edilmesi, m\u00fckellefin i\u015fi b\u0131rakmas\u0131ndan \u00f6nceki d\u00f6neme ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklerini ortadan kald\u0131rmayaca\u011f\u0131 gibi, bu tarihten sonra faaliyette bulundu\u011funun tespiti halinde, bu d\u00f6nemlere ili\u015fkin vergilendirmeye ve sahte belge d\u00fczenleme fiilini i\u015fleyenler hakk\u0131nda kovu\u015fturma yap\u0131lmas\u0131na ve ceza uygulanmas\u0131na da engel te\u015fkil etmez.<\/p>\n

                             <\/p>\n

                              \n
                            1. Vergi Sorumlusu<\/strong><\/li>\n<\/ol>\n

                               <\/p>\n

                              2.1. M\u00fckellefin T\u00fcrkiye \u0130\u00e7inde \u0130kametg\u00e2h\u0131n\u0131n, \u0130\u015fyerinin, Kanuni ve \u0130\u015f Merkezlerinin Bulunmamas\u0131 Halinde Sorumluluk<\/strong><\/p>\n

                               <\/p>\n

                              \u00d6zel T\u00fcketim Vergisi Kanununun 4 \u00fcnc\u00fc maddesinin (2) numaral\u0131 f\u0131kras\u0131 kapsam\u0131nda, \u00d6TV m\u00fckellefinin T\u00fcrkiye i\u00e7inde ikametg\u00e2h\u0131n\u0131n, i\u015fyerinin, kanuni ve i\u015f merkezlerinin bulunmamas\u0131 halinde, verginin konusuna giren mallar\u0131 m\u00fckelleften teslim alanlar veya ad\u0131na hareket edenler,\u00a0\u00d6TV\u2019nin\u00a0beyan\u0131 ve \u00f6denmesiyle ilgili \u00f6devlerin yerine getirilmesinden m\u00fckellef gibi sorumludur.<\/p>\n

                               <\/p>\n

                              2.2. Belgesiz Mal Bulundurulmas\u0131 Halinde Sorumluluk<\/strong><\/p>\n

                               <\/p>\n

                              \u00d6zel T\u00fcketim Vergisi Kanununun 4 \u00fcnc\u00fc maddesinin (3) numaral\u0131 f\u0131kras\u0131na g\u00f6re, fiil\u00ee veya\u00a0kayd\u00ee\u00a0envanters\u0131ras\u0131nda Kanuna ekli listelerdeki mallar\u0131n belgesiz olarak bulunduruldu\u011funun tespiti halinde, belgesiz mal bulunduran m\u00fckelleflere, bu mallar\u0131n al\u0131\u015f belgelerinin ibraz\u0131 i\u00e7in tespit tarihinden itibaren 10 g\u00fcnl\u00fck bir s\u00fcre verilir. Bu s\u00fcre i\u00e7inde al\u0131\u015f belgelerinin ibraz edilememesi halinde, belgesi ibraz edilemeyen mal\u0131n, tespit tarihindeki emsal bedeli \u00fczerinden hesaplanan \u00d6TV, al\u0131\u015f\u0131n\u0131 belgeleyemeyen m\u00fckellef ad\u0131na\u00a0re\u2019sen\u00a0tarh edilir. Tarh edilecek \u00d6TV, asgari maktu vergi tutar\u0131na g\u00f6re hesaplanan vergiden az olamaz. Bu tarhiyata vergi\u00a0ziya\u0131cezas\u0131 uygulan\u0131r.<\/p>\n

                               <\/p>\n

                              Dolay\u0131s\u0131yla, bu kapsamda i\u015flem tesis edilebilmesi i\u00e7in, m\u00fckellefiyetin veya m\u00fckellefiyeti gerektirecek faaliyetin bulunmas\u0131 ve s\u00f6z konusu mallar\u0131n belgesiz olarak bulunduruldu\u011funun fiil\u00ee veya\u00a0kayd\u00ee\u00a0envanterneticesinde tespit edilmesi gerekmekte olup, bu y\u00f6nde herhangi bir tespit bulunmad\u0131\u011f\u0131 s\u00fcrece mezk\u00fbr d\u00fczenleme kapsam\u0131nda \u00d6TV tarhiyat\u0131 yap\u0131lmaz. \u00d6rne\u011fin, perakende sat\u0131\u015f yapan bir i\u015fletme nezdinde belgesiz olarak alkoll\u00fc i\u00e7ki veya t\u00fct\u00fcn mamul\u00fc bulunduruldu\u011funun tespiti halinde bulunduran hakk\u0131nda bu uygulama kapsam\u0131nda i\u015flem tesis edilir.<\/p>\n

                               <\/p>\n

                              \u00d6te yandan, belgesiz mal bulunduran m\u00fckelleflere bu mallar\u0131 satanlara, bu sat\u0131\u015flar\u0131 ile ilgili vergi inceleme raporuna dayan\u0131larak \u00d6TV tarhiyat\u0131 yap\u0131ld\u0131\u011f\u0131 takdirde, bu kapsamda ayr\u0131ca al\u0131c\u0131dan \u00d6TV ve buna ili\u015fkin ceza aranmaz.<\/p>\n

                               <\/p>\n

                              Ayr\u0131ca, (III) say\u0131l\u0131 liste kapsam\u0131ndaki mallar\u0131n ithalat\u0131, imal edenler taraf\u0131ndan teslimi ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131 a\u015famalar\u0131\u00a0\u00d6TV\u2019ye\u00a0tabi oldu\u011fundan, belgesiz olarak bulunduruldu\u011fu tespit edilen mallar\u0131n s\u00f6z konusu safhalarda vergilendirildi\u011finin tespiti halinde de bu uygulama kapsam\u0131nda i\u015flem tesis edilmez.<\/p>\n

                              II- \u0130ST\u0130SNALAR VE VERG\u0130 \u0130ND\u0130R\u0130M\u0130<\/strong><\/p>\n

                              \u00d6zel T\u00fcketim Vergisi Kanununun 10 uncu maddesinin (2) numaral\u0131 f\u0131kras\u0131nda, Maliye Bakanl\u0131\u011f\u0131n\u0131n,<\/p>\n

                                \n
                              • Bu Kanunda yer alan istisna ve muafiyetlerin uygulanmas\u0131na,<\/li>\n
                              • Verginin tecilinde al\u0131nacak teminatlar\u0131n t\u00fcr\u00fc ve miktarlar\u0131 ile tecil edilen verginin terkinine<\/li>\n<\/ul>\n

                                ili\u015fkin\u00a0usul ve esaslar\u0131 belirlemeye yetkili oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

                                S\u00f6z konusu yetkiye dayan\u0131larak, mezk\u00fbr Kanunda yer alan, (III) say\u0131l\u0131 listedeki mallara ili\u015fkin istisna ve ihra\u00e7 kay\u0131tl\u0131 teslim uygulamalar\u0131n\u0131n usul ve esaslar\u0131 a\u015fa\u011f\u0131da belirlenmi\u015ftir.<\/p>\n

                                 <\/p>\n

                                A- \u0130HRACAT \u0130ST\u0130SNASI<\/strong><\/p>\n

                                 <\/p>\n

                                  \n
                                1. \u00d6TV M\u00fckelleflerinin \u0130hracat Teslimleri<\/strong><\/li>\n<\/ol>\n

                                   <\/p>\n

                                  \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 liste kapsam\u0131na giren mallar\u0131n ihracat teslimleri, Kanunun 5 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (a) ve (b) bentleri uyar\u0131nca;\u00a0<\/p>\n

                                    \n
                                  • Teslimin yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteriye yap\u0131lmas\u0131,<\/li>\n
                                  • Teslim konusu mal\u0131n T\u00fcrkiye Cumhuriyeti G\u00fcmr\u00fck B\u00f6lgesinden \u00e7\u0131km\u0131\u015f olmas\u0131<\/li>\n<\/ul>\n

                                    \u015fartlar\u0131n\u0131n\u00a0birlikte ger\u00e7ekle\u015fmesi halinde\u00a0\u00d6TV\u2019den\u00a0istisnad\u0131r.<\/p>\n

                                    Bu ba\u011flamda, (III) say\u0131l\u0131 liste kapsam\u0131ndaki mallar\u0131n, imalat\u00e7\u0131lar\u0131 taraf\u0131ndan yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fterilere teslim edilmesi ve T\u00fcrkiye Cumhuriyeti G\u00fcmr\u00fck B\u00f6lgesinden \u00e7\u0131kmas\u0131 halinde bu teslim\u00a0\u00d6TV\u2019den\u00a0m\u00fcstesnad\u0131r.<\/p>\n

                                     <\/p>\n

                                    \u201cYurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri\u201d tabiri; ikametg\u00e2h\u0131, i\u015fyeri, kanuni ve i\u015f merkezleri yurt d\u0131\u015f\u0131nda olan al\u0131c\u0131lar ile yurt i\u00e7inde bulunan bir i\u015fletmenin yurt d\u0131\u015f\u0131nda faaliyet g\u00f6steren \u015fubelerini ifade eder.<\/p>\n

                                     <\/p>\n

                                    S\u00f6z konusu mallar\u0131n imalat\u00e7\u0131lar\u0131 taraf\u0131ndan yurt d\u0131\u015f\u0131ndaki b\u00fcro, temsilcilik, acente veya benzeri kurulu\u015flar\u0131na, buralarda t\u00fcketilmek veya sat\u0131lmak \u00fczere tesliminde de ihracat istisnas\u0131 uygulan\u0131r. Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131\u011fa ili\u015fkin olarak; yabanc\u0131 bayrakl\u0131 gemilere, yabanc\u0131 hava yolu firmalar\u0131n\u0131n hava ta\u015f\u0131ma ara\u00e7lar\u0131na ve yerli deniz ve hava ta\u015f\u0131ma ara\u00e7lar\u0131na yap\u0131lan teslimler de ihracat teslimi olarak de\u011ferlendirilir. \u0130stisna kapsam\u0131na giren teslimlere ili\u015fkin i\u015flem veya \u00f6demelerin yabanc\u0131 deniz ve hava yolu firmalar\u0131n\u0131n T\u00fcrkiye\u2019deki acenteleri taraf\u0131ndan yap\u0131lmas\u0131 istisnan\u0131n uygulanmas\u0131na engel de\u011fildir. S\u00f6z konusu teslimlerin ihracat istisnas\u0131 kapsam\u0131nda vergiden m\u00fcstesna tutulabilmesi i\u00e7in g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f beyannamesi ile tevsik edilmesi gerekti\u011fi tabiidir.<\/p>\n

                                     <\/p>\n

                                    \u0130hra\u00e7 edilmeden \u00f6nce yurt d\u0131\u015f\u0131ndaki al\u0131c\u0131 ad\u0131na hareket eden T\u00fcrkiye\u2019deki ki\u015fi ya da kurulu\u015flara veya bizzat al\u0131c\u0131ya i\u015flenmek ya da herhangi bir \u015fekilde de\u011ferlendirilmek \u00fczere T\u00fcrkiye\u2019de teslim edilen mallar i\u00e7in ihracat istisnas\u0131 uygulanmaz.<\/p>\n

                                     <\/p>\n

                                    \u0130hracat teslimine ili\u015fkin yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri ad\u0131na d\u00fczenlenen faturalar ile uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131\u011fa ili\u015fkin olarak yabanc\u0131 bayrakl\u0131 gemilere, yabanc\u0131 hava yolu firmalar\u0131n\u0131n hava ta\u015f\u0131ma ara\u00e7lar\u0131na ve yerli deniz ve hava ta\u015f\u0131ma ara\u00e7lar\u0131na ihracat istisnas\u0131 kapsam\u0131nda yap\u0131lan teslimler dolay\u0131s\u0131yla d\u00fczenlenen faturalarda \u00d6TV hesaplanmaz.<\/p>\n

                                     <\/p>\n

                                    \u0130stisna kapsam\u0131nda yap\u0131lan teslimler, \u00d6TV Beyannamesinin \u201c\u0130stisnalar ve \u0130ndirimler\u201d b\u00f6l\u00fcm\u00fcn\u00fcn \u201c\u0130stisnalar\u201d tablosundaki istisna t\u00fcr\u00fc listesinden \u201c\u0130hracat \u0130stisnas\u0131\u201d se\u00e7ilerek beyan edilir.<\/p>\n

                                     <\/p>\n

                                    \u00d6TV m\u00fckelleflerince ayr\u0131ca, beyannamenin \u201cEkler\u201d b\u00f6l\u00fcm\u00fcnde yer alan \u201c\u0130hracat \u0130stisnas\u0131\u201d tablosuna, istisna kapsam\u0131nda yap\u0131lan teslime ili\u015fkin g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f beyannamesi ile sat\u0131\u015f faturas\u0131na ili\u015fkin bilgiler ve Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca istenebilecek di\u011fer bilgiler girilir.<\/p>\n

                                     <\/p>\n

                                    \u0130hracata konu mallar\u0131n yurt d\u0131\u015f\u0131na \u00e7\u0131kt\u0131\u011f\u0131,<\/p>\n

                                     <\/p>\n

                                      \n
                                    • G\u00fcmr\u00fck beyannamesinin ilgili g\u00fcmr\u00fck idaresi, noter ya da yeminli mali m\u00fc\u015favir (YMM) taraf\u0131ndan onayl\u0131 \u00f6rne\u011fi ile<\/li>\n<\/ul>\n

                                       <\/p>\n

                                        \n
                                      • Yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri ad\u0131na d\u00fczenlenen faturan\u0131n (uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131\u011fa ili\u015fkin yabanc\u0131 ve yerli deniz ve hava ta\u015f\u0131ma ara\u00e7lar\u0131na yap\u0131lan teslimlerde, bu teslimlere ait faturan\u0131n) firma yetkililerince asl\u0131n\u0131n ayn\u0131 oldu\u011funa dair bir \u015ferh verilerek ka\u015fe ve imza tatbik edilmek suretiyle onayl\u0131 fotokopisi<\/li>\n<\/ul>\n

                                         <\/p>\n

                                        bir\u00a0dilek\u00e7e ekinde \u00d6TV y\u00f6n\u00fcnden ba\u011fl\u0131 olunan vergi dairesine ibraz edilerek tevsik edilir.<\/p>\n

                                         <\/p>\n

                                        Posta ve h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yolu ile yap\u0131lan ihracat teslimleri, kargo \u015firketi ad\u0131na d\u00fczenlenen, mal\u0131 yurtd\u0131\u015f\u0131na g\u00f6nderilen m\u00fckellefin bilgisinin yer ald\u0131\u011f\u0131 ve g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan elektronik ortamda onaylanan elektronik ticaret g\u00fcmr\u00fck beyannamesi ile tevsik edilir.<\/p>\n

                                         <\/p>\n

                                        S\u0131n\u0131r ticareti kapsam\u0131nda yap\u0131lan ihracat, g\u00fcmr\u00fck beyannamesi ile tevsik edilir. Bu durumda ayr\u0131ca, bir defaya mahsus olmak \u00fczere s\u0131n\u0131r ticareti yetki belgesi de ibraz edilir.<\/p>\n

                                         <\/p>\n

                                          \n
                                        1. \u00d6TV \u00d6denerek Sat\u0131n Al\u0131nan Mallar\u0131n \u0130hracat Teslimleri<\/strong><\/li>\n<\/ol>\n

                                           <\/p>\n

                                          \u00d6zel T\u00fcketim Vergisi Kanununun 5 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131nda, ihra\u00e7 edilen mallara ait al\u0131\u015f faturalar\u0131 veya benzeri belgelerde ayr\u0131ca g\u00f6sterilen ve beyan edilen\u00a0\u00d6TV\u2019nin\u00a0ihracat\u00e7\u0131ya iade edilmesine imk\u00e2n tan\u0131nm\u0131\u015f olup, bu iadeye ili\u015fkin usul ve esaslar\u0131 belirleme hususunda Maliye Bakanl\u0131\u011f\u0131na yetki verilmi\u015ftir.<\/p>\n

                                           <\/p>\n

                                          Bu kapsamda, (III) say\u0131l\u0131 listedeki mallar\u0131n ihra\u00e7 edilmesi halinde bu verginin iadesi, sadece \u00d6TV m\u00fckelleflerinden sat\u0131n al\u0131nan mallar i\u00e7in s\u00f6z konusudur. \u00d6TV uygulanan safhadan sonraki sat\u0131c\u0131lardan al\u0131nan mallar\u0131n ihra\u00e7 edilmesi halinde, al\u0131\u015f belgelerinde g\u00f6r\u00fcnmeyen ve mal\u0131n fiyat\u0131na d\u00e2hil edilmi\u015f olan \u00d6TV iade edilmez.<\/p>\n

                                           <\/p>\n

                                          \u00d6rnek:\u00a0<\/strong>\u0130malat\u00e7\u0131 (A)\u2019n\u0131n\u00a0\u00fcretti\u011fi sigaray\u0131 \u00d6TV \u00f6deyerek sat\u0131n alan (B)\u2019nin\u00a0bu mal\u0131 ihra\u00e7 etmesi durumunda, (A)\u2019n\u0131n\u00a0sat\u0131\u015f faturas\u0131nda g\u00f6sterilen ve yine (A) taraf\u0131ndan beyan edilerek vergi dairesine \u00f6denen \u00d6TV, (B) taraf\u0131ndan iade konusu yap\u0131labilir. Ancak (B)\u2019nin\u00a0imalat\u00e7\u0131 (A)\u2019dan\u00a0sat\u0131n ald\u0131\u011f\u0131 s\u00f6z konusu mal\u0131 (C)\u2019ye satmas\u0131 ve (C)\u2019nin\u00a0bu mal\u0131 ihra\u00e7 etmesi halinde, (A) taraf\u0131ndan beyan edilen ve (C)\u2019nin\u00a0sat\u0131n ald\u0131\u011f\u0131 sigaran\u0131n fiyat\u0131na d\u00e2hil edilmi\u015f olan \u00d6TV, iade edilmez.<\/p>\n

                                           <\/p>\n

                                          Ayn\u0131 \u015fekilde \u00d6TV \u00f6denerek ithal edilen (III) say\u0131l\u0131 liste kapsam\u0131ndaki mal\u0131n ithalat\u00e7\u0131s\u0131 taraf\u0131ndan ihra\u00e7 edilmesi halinde, g\u00fcmr\u00fck idaresine \u00f6denen \u00d6TV, ithalat\u00e7\u0131-ihracat\u00e7\u0131 taraf\u0131ndan iade konusu yap\u0131labilir. Ancak, \u00d6TV \u00f6denerek ithal edilen mal\u0131n, ithalat\u00e7\u0131s\u0131ndan sat\u0131n al\u0131narak ihra\u00e7 edilmesi halinde \u00d6TV iade konusu yap\u0131lmaz.<\/p>\n

                                           <\/p>\n

                                          \u00d6TV \u00f6denerek ithal edilen veya yurt i\u00e7inde \u00d6TV m\u00fckellefinden sat\u0131n al\u0131nan mallar\u0131n ihracat\u0131nda, \u00f6denen\u00d6TV\u2019nin\u00a0iadesi i\u00e7in s\u00f6z konusu mal\u0131n, ithalat\u00e7\u0131s\u0131 veya yurt i\u00e7inden sat\u0131n alan taraf\u0131ndan, oldu\u011fu gibi (aynen) ihra\u00e7 edilmi\u015f olmas\u0131 \u015fart\u0131 aran\u0131r. \u00d6rne\u011fin, imalat\u00e7\u0131s\u0131ndan\u00a0\u00d6TV\u2019si\u00a0\u00f6denerek sat\u0131n al\u0131nan taze \u00fcz\u00fcm \u015farab\u0131n\u0131n \u00e7e\u015fitliaroma\u00a0ve katk\u0131 maddeleri ile i\u015flenerek ihra\u00e7 edilmesi halinde taze \u00fcz\u00fcm \u015farab\u0131 i\u00e7in \u00f6denen \u00d6TV iade edilmez.<\/p>\n

                                           <\/p>\n

                                          \u0130hra\u00e7 edilen mallara ait\u00a0\u00d6TV\u2019nin\u00a0iadesi, 429 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finde (5)<\/strong>\u00a0belirlenen usul ve esaslar \u00e7er\u00e7evesinde Standart \u0130ade Talep Dilek\u00e7esi ile talep edilir. S\u00f6z konusu\u00a0\u00d6TV\u2019nin\u00a0iadesinin talep edilmesi halinde,<\/p>\n

                                           <\/p>\n

                                            \n
                                          • \u0130hracat\u00e7\u0131 ad\u0131na d\u00fczenlenen ve \u00fczerinde\u00a0\u00d6TV\u2019nin\u00a0ayr\u0131ca g\u00f6sterildi\u011fi fatura veya benzeri belge (ihra\u00e7 edilen mal ithal edilmi\u015f ise ithalatta d\u00fczenlenen g\u00fcmr\u00fck beyannamesi ve verginin \u00f6dendi\u011fini g\u00f6steren g\u00fcmr\u00fck makbuzu),<\/li>\n<\/ul>\n

                                             <\/p>\n

                                              \n
                                            • \u0130hra\u00e7 edilen mala ait g\u00fcmr\u00fck beyannamesi,<\/li>\n<\/ul>\n

                                               <\/p>\n

                                                \n
                                              • \u0130hra\u00e7 edilen mala ili\u015fkin yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri ad\u0131na d\u00fczenlenen fatura (uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131\u011fa ili\u015fkin yabanc\u0131 ve yerli deniz ve hava ta\u015f\u0131ma ara\u00e7lar\u0131na yap\u0131lan teslimlerde, bu teslimlere ait fatura)<\/li>\n<\/ul>\n

                                                 <\/p>\n

                                                ihracat\u00e7\u0131n\u0131n\u00a0katma de\u011fer vergisi (KDV) y\u00f6n\u00fcnden ba\u011fl\u0131 oldu\u011fu vergi dairesine verilir. G\u00fcmr\u00fck beyannamesi ile g\u00fcmr\u00fck makbuzunun ilgili g\u00fcmr\u00fck idaresi, noter ya da YMM taraf\u0131ndan onayl\u0131 \u00f6rne\u011fi, di\u011fer belgelerin ise asl\u0131n\u0131n ayn\u0131 oldu\u011funa dair bir \u015ferh verilerek ka\u015fe tatbiki ve imzalanmas\u0131 suretiyle firma yetkililerince onayl\u0131 fotokopisi vergi dairesine verilir.<\/p>\n

                                                 <\/p>\n

                                                Bu belgelerin vergi dairesine ibraz\u0131 \u00fczerine ilgili vergi dairesince, ihra\u00e7 edilen mal\u0131n al\u0131m\u0131na ait\u00a0\u00d6TV\u2019nin, m\u00fckellefi taraf\u0131ndan ba\u011fl\u0131 oldu\u011fu vergi dairesine (ithalatta g\u00fcmr\u00fck idaresine) \u00f6dendi\u011fi teyit edilir. Bu teyitten sonra, ihra\u00e7 edilen mala ait \u00d6TV, talebe g\u00f6re, g\u00fcmr\u00fck beyannameli mal ihrac\u0131ndan do\u011fan KDV iadesi ile ilgili olarak Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde (IV\/E b\u00f6l\u00fcm\u00fc hari\u00e7) belirlenen usul ve esaslar \u00e7er\u00e7evesinde, nakden ve\/veya mahsuben iade edilir. \u0130hra\u00e7 edilen malla ilgili olarak\u00a0\u00d6TV\u2019nin\u00a0yan\u0131 s\u0131ra KDV iadesi de talep edilmi\u015f olmas\u0131 halinde, yukar\u0131da belirtilen belgelerden KDV iadesi i\u00e7in ibraz edilmi\u015f olanlar m\u00fckelleften ayr\u0131ca istenilmez, vergi dairesine ibraz edilen belgelerin \u015fef ve m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 taraf\u0131ndan onayl\u0131 fotokopileri kullan\u0131l\u0131r.<\/p>\n

                                                  \n
                                                1. \u0130hra\u00e7 Edilen Mallar\u0131n Geri Gelmesi<\/strong><\/li>\n<\/ol>\n

                                                  \u00d6zel T\u00fcketim Vergisi Kanununun 7\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendi uyar\u0131nca, \u00d6TV m\u00fckelleflerince ihracat istisnas\u0131 uygulanarak ihra\u00e7 edilen mallar\u0131n, G\u00fcmr\u00fck Kanunu h\u00fck\u00fcmlerine g\u00f6re geri gelmesi halinde ithalatta \u00d6TV uygulanmaz.<\/p>\n

                                                  Ancak, ihracat\u00e7\u0131lar\u0131n \u00d6TV iadesinden yararland\u0131\u011f\u0131 ihracat i\u015flemine konu mallar\u0131n veya \u00d6TV \u00f6demeksizin ihra\u00e7 kayd\u0131yla sat\u0131n alarak ihra\u00e7 etti\u011fi mallar\u0131n geri gelmesi halinde, g\u00fcmr\u00fck idaresince geri gelen mallar i\u00e7in ithalat\u0131n yap\u0131ld\u0131\u011f\u0131 tarih itibar\u0131yla \u00d6TV uygulan\u0131r. Bu nedenle, geri gelen mallar i\u00e7in g\u00fcmr\u00fck idaresi taraf\u0131ndan, ihracat\u00e7\u0131n\u0131n \u00d6TV iadesinden veya tecil-terkin uygulamas\u0131ndan yararlan\u0131p yararlanmad\u0131\u011f\u0131, yararlanm\u0131\u015fsa yararland\u0131\u011f\u0131 tutar ihracat\u00e7\u0131n\u0131n ba\u011fl\u0131 oldu\u011fu vergi dairesinden tespit edilir ve buna g\u00f6re i\u015flem yap\u0131l\u0131r. Bu tespit, ithalat\u00e7\u0131n\u0131n ad\u0131-soyad\u0131\/unvan\u0131, vergi kimlik numaras\u0131\/T.C. kimlik numaras\u0131, geri gelen mal\u0131n cinsi, miktar\u0131, tutar\u0131, ilgili bulundu\u011fu g\u00fcmr\u00fck beyannamesinin tarih ve say\u0131s\u0131 ile di\u011fer gerekli bilgiler ilgili vergi dairesine aktar\u0131lmak suretiyle yap\u0131l\u0131r.<\/p>\n

                                                  \u0130hra\u00e7 kayd\u0131yla yap\u0131lan teslimlere ili\u015fkin olarak, ihra\u00e7 kayd\u0131yla teslimde bulunan m\u00fckellefin tecil edilen vergisi hen\u00fcz terkin edilmemi\u015fse, ihracat\u00e7\u0131n\u0131n\u00a0\u00d6TV\u2019yi\u00a0g\u00fcmr\u00fck idaresine \u00f6dedi\u011finin tevsiki \u00fczerine, vergi dairesince tecil edilen vergi gecikme zamm\u0131 uygulanmaks\u0131z\u0131n terkin edilir.<\/p>\n

                                                    \n
                                                  1. Serbest B\u00f6lgelere Yap\u0131lan Teslimler<\/strong><\/li>\n<\/ol>\n

                                                    \u00d6zel T\u00fcketim Vergisi Kanununun 5 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131nda, Kanuna ekli listelerdeki mallar\u0131n ihracat teslimlerinde \u00d6TV istisnas\u0131 uygulanabilmesi i\u00e7in;<\/p>\n

                                                      \n
                                                    • Teslimin yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteriye yap\u0131lmas\u0131,<\/li>\n
                                                    • Teslim konusu mal\u0131n T\u00fcrkiye Cumhuriyeti G\u00fcmr\u00fck B\u00f6lgesinden \u00e7\u0131km\u0131\u015f olmas\u0131<\/li>\n<\/ul>\n

                                                      \u015fartlar\u0131n\u0131n\u00a0birlikte ger\u00e7ekle\u015fmesi gerekti\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

                                                      Bu h\u00fck\u00fcm gere\u011fince, yurt i\u00e7inden serbest b\u00f6lgelere yap\u0131lan teslimlerde, teslimin yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteriye yap\u0131lmas\u0131 \u015fart\u0131 ger\u00e7ekle\u015fmedi\u011finden, ihracat istisnas\u0131 uygulanmaz.<\/p>\n

                                                      \u00d6te yandan, serbest b\u00f6lgelerden yurt d\u0131\u015f\u0131na yap\u0131lan teslimler\u00a0\u00d6TV\u2019den\u00a0m\u00fcstesnad\u0131r. Serbest b\u00f6lgelerden yurt d\u0131\u015f\u0131na yap\u0131lan teslimlerde, g\u00fcmr\u00fck beyannamesi d\u00fczenlenmemesi nedeniyle, (III) say\u0131l\u0131 listedeki mallar\u0131n serbest b\u00f6lgeden ihracat\u0131, serbest b\u00f6lgeye giren mallar i\u00e7in d\u00fczenlenen g\u00fcmr\u00fck beyannamesi ile birlikte g\u00fcmr\u00fck idaresince onayl\u0131 serbest b\u00f6lge i\u015flem formlar\u0131yla tevsik edilir. Dolay\u0131s\u0131yla, s\u00f6z konusu belgeler de ihracat\u0131n tevsikinde veya iade talebinde, ibraz\u0131 gerekli di\u011fer belgelerle birlikte vergi dairesine verilir.<\/p>\n

                                                        \n
                                                      1. Yetkili G\u00fcmr\u00fck Antreposu \u0130\u015fleticisine Yap\u0131lan Teslimler<\/strong><\/li>\n<\/ol>\n

                                                        25\/10\/1984\u00a0tarihli ve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun (6)<\/strong>\u00a012\u00a0nci\u00a0maddesinin (1) numaral\u0131 f\u0131kras\u0131ndaki, yetkili g\u00fcmr\u00fck antreposu i\u015fleticisine yap\u0131lan teslimlerin ihracat teslimi say\u0131laca\u011f\u0131na dair h\u00fck\u00fcmler, \u00d6zel T\u00fcketim Vergisi Kanununda yer almamaktad\u0131r.<\/p>\n

                                                        Dolay\u0131s\u0131yla, \u00d6zel T\u00fcketim Vergisi Kanununun 5 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131 gere\u011fince, yetkili g\u00fcmr\u00fck antreposu i\u015fleticilerine yap\u0131lan teslimlerde \u00d6TV y\u00f6n\u00fcnden ihracat istisnas\u0131 uygulanmaz.<\/p>\n

                                                          \n
                                                        1. T\u00fcrkiye\u2019de \u0130kamet Etmeyen Yolculara Yap\u0131lan Teslimler<\/strong><\/li>\n<\/ol>\n

                                                          Katma De\u011fer Vergisi Kanununun 11 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131 kapsam\u0131ndaki, \u201cT\u00fcrkiye\u2019de \u0130kamet Etmeyenlere \u00d6zel Fatura ile Yap\u0131lan Sat\u0131\u015flar (Bavul Ticareti)\u201d ile \u201cYolcu Beraberi E\u015fya (T\u00fcrkiye\u2019de \u0130kamet Etmeyenlere KDV Hesaplanarak Yap\u0131lan Sat\u0131\u015flar)\u201d uygulamalar\u0131na ili\u015fkin olarak mezk\u00fbr Kanun ve Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde yer alan d\u00fczenlemelerin \u00d6TV uygulamas\u0131 bak\u0131m\u0131ndan ge\u00e7erlili\u011fi bulunmamaktad\u0131r.<\/p>\n

                                                          Bu nedenle, T\u00fcrkiye\u2019de ikamet etmeyen yolculara \u00d6TV kapsam\u0131na giren mallar\u0131n tesliminde \u00d6TV istisnas\u0131 uygulanmaz veya tahsil edilen \u00d6TV iade edilmez.<\/p>\n

                                                          B- D\u0130PLOMAT\u0130K \u0130ST\u0130SNA<\/strong><\/p>\n

                                                            \n
                                                          1. Kapsam<\/strong><\/li>\n<\/ol>\n

                                                            \u00d6zel T\u00fcketim Vergisi Kanununun 6\u00a0nc\u0131\u00a0maddesine g\u00f6re, Kanuna ekli (III) say\u0131l\u0131 listede yer alan mallar\u0131n,<\/p>\n

                                                              \n
                                                            • Kar\u015f\u0131l\u0131kl\u0131 olmak kayd\u0131yla yabanc\u0131 devletlerin T\u00fcrkiye\u2019deki diplomatik temsilciliklerine, konsolosluklar\u0131na ve bunlar\u0131n diplomatik haklara sahip mensuplar\u0131na,<\/li>\n
                                                            • Uluslararas\u0131 anla\u015fmalarla vergi muafiyeti tan\u0131nan uluslararas\u0131 kurulu\u015flara ve bunlar\u0131n diplomatik haklara sahip mensuplar\u0131na,<\/li>\n
                                                            • Ev sahibi h\u00fck\u00fcmet anla\u015fmalar\u0131 veya \u00fclkemizin taraf oldu\u011fu di\u011fer anla\u015fmalar \u00e7er\u00e7evesinde T\u00fcrkiye\u2019deki uluslararas\u0131 kurulu\u015flara ve bunlar\u0131n y\u00f6netici kadrolar\u0131nda g\u00f6rev yapan T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131 olmayan mensuplar\u0131na T\u00fcrkiye\u2019de g\u00f6revde bulunduklar\u0131 s\u00fcre i\u00e7erisinde<\/li>\n<\/ul>\n

                                                              kendi\u00a0ihtiya\u00e7lar\u0131 i\u00e7in teslimi, \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131 ve bunlar taraf\u0131ndan ithali\u00d6TV\u2019den\u00a0istisnad\u0131r.<\/p>\n

                                                                \n
                                                              1. \u0130stisnadan Yararlanabilecekler<\/strong><\/li>\n<\/ol>\n

                                                                \u0130stisnadan,<\/p>\n

                                                                  \n
                                                                • Kar\u015f\u0131l\u0131kl\u0131 olmak kayd\u0131yla yabanc\u0131 devletlerin T\u00fcrkiye\u2019deki diplomatik temsilcilikleri, konsolosluklar\u0131 ve bunlar\u0131n diplomatik stat\u00fcy\u00fc haiz bulunan diplomatik\u00a0misyon\u00a0\u015fefleri, diplomasi memurlar\u0131, konsolosluklarda g\u00f6revli misyon \u015fefleri, meslekten konsolosluk memurlar\u0131,<\/li>\n
                                                                • Uluslararas\u0131 anla\u015fmalarla vergi muafiyeti tan\u0131nan uluslararas\u0131 kurulu\u015flar ve bunlar\u0131n diplomatik haklara sahip mensuplar\u0131,<\/li>\n
                                                                • T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi taraf\u0131ndan onaylanan ya da Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan ev sahibi \u00fclke anla\u015fmalar\u0131 veya \u00fclkemizin taraf oldu\u011fu di\u011fer anla\u015fmalar kapsam\u0131nda, T\u00fcrkiye\u2019deki uluslararas\u0131 kurulu\u015flar ile bu kurulu\u015flar\u0131n y\u00f6netici kadrolar\u0131ndaki T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131 olmayan mensuplar\u0131<\/li>\n<\/ul>\n

                                                                  yararlanabilir.<\/p>\n

                                                                  Bu istisna uygulamas\u0131nda, istisnadan yararlanacak olanlar\u0131n kapsam\u0131 D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131 ve Maliye Bakanl\u0131\u011f\u0131nca birlikte belirlenir.<\/p>\n

                                                                    \n
                                                                  1. \u0130stisnadan Yararlananlara Belge Verilmesi<\/strong><\/li>\n<\/ol>\n

                                                                    \u0130stisnadan yararlanan ki\u015fi ve kurulu\u015flara D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131nca, \u00d6TV istisnas\u0131ndan yararlanacaklar\u0131 mallar\u0131 g\u00f6steren bir belge verilir. Bu belge, (III) say\u0131l\u0131 listedeki mallar i\u00e7in varsa istisnadan yararlan\u0131lacak miktar veya tutarlar\u0131 da g\u00f6sterir \u015fekilde, \u00d6TV m\u00fckellefine veya ithalde g\u00fcmr\u00fck idaresine verilmek \u00fczere d\u00fczenlenir.<\/p>\n

                                                                      \n
                                                                    1. \u0130stisna Uygulamas\u0131<\/strong><\/li>\n<\/ol>\n

                                                                      Bu istisna (III) say\u0131l\u0131 listedeki mallar\u0131n, istisnadan yararlananlar taraf\u0131ndan ithalinde veya m\u00fckellefler taraf\u0131ndan istisnadan yararlanan ki\u015fi ve kurulu\u015flara tesliminde uygulan\u0131r.<\/p>\n

                                                                      \u0130stisna uygulamas\u0131ndan yararlanmak isteyen ki\u015fi veya kurulu\u015flarca, i\u015flemi yapacak olan \u00d6TV m\u00fckelleflerine veya g\u00fcmr\u00fck idaresine, D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131nca verilen belge ibraz edilerek bu i\u015flemde \u00d6TV uygulanmamas\u0131 talep edilir. \u00d6TV m\u00fckellefleri veya g\u00fcmr\u00fck idarelerince, kendilerine ibraz edilen belgedeki bilgilere, d\u00fczenledikleri faturada veya g\u00fcmr\u00fck makbuzunda yer verilir. Bu suretle yap\u0131lan teslimler veya ithalat i\u00e7in \u00d6TV hesaplanmaz ve tahsil edilmez.<\/p>\n

                                                                      \u00d6TV m\u00fckelleflerince, bu kapsamda teslim edilen mala ait bilgiler ile bedeli, teslim tarihi ve al\u0131c\u0131ya ait bilgilerin yer ald\u0131\u011f\u0131 ve yan\u0131na ka\u015fe tatbik edilerek imzalanan s\u00f6z konusu belgenin bir fotokopisi, Vergi Usul Kanununun muhafaza ve ibraz h\u00fck\u00fcmleri gere\u011fince muhafaza edilir ve talep edilmesi halinde ibraz edilir.<\/p>\n

                                                                      \u00d6TV m\u00fckellefleri, diplomatik istisna kapsam\u0131ndaki teslimlerinde hesaplanan \u00d6TV tutar\u0131n\u0131, fatura bedeline d\u00e2hil etmez, ancak fatura bedeline d\u00e2hil edilmeyen bu tutar\u0131 d\u00fczenlenen faturada \u201c\u00d6TV Kanununun 6\u00a0nc\u0131Maddesi Kapsam\u0131nda Hesaplan\u0131p Fatura Bedeline D\u00e2hil Edilmeyen \u00d6TV Tutar\u0131\u00a0…………….\u00a0TL\u2019dir.\u201d \u015ferhi ile g\u00f6sterir.<\/p>\n

                                                                      \u0130stisna kapsam\u0131nda yap\u0131lan teslimler, \u00d6TV Beyannamesinin \u201c\u0130stisnalar ve \u0130ndirimler\u201d b\u00f6l\u00fcm\u00fcn\u00fcn \u201c\u0130stisnalar\u201d tablosundaki istisna t\u00fcr\u00fc listesinden \u201cDiplomatik \u0130stisna\u201d se\u00e7ilerek beyan edilir.<\/p>\n

                                                                      \u00d6TV m\u00fckelleflerince ayr\u0131ca, beyannamenin \u201cEkler\u201d b\u00f6l\u00fcm\u00fcnde yer alan \u201cDiplomatik \u0130stisna\u201d tablosuna, D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131nca verilen belgeye ili\u015fkin bilgiler, bu istisna kapsam\u0131nda yap\u0131lan teslimler nedeniyle d\u00fczenlenen faturalara ait bilgiler ve Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca istenebilecek di\u011fer bilgiler girilir.<\/p>\n

                                                                      \u0130stisnadan yararlanan ki\u015fi veya kurulu\u015fun m\u00fckellefe verdi\u011fi D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131 yaz\u0131s\u0131n\u0131n ve i\u015fleme ili\u015fkin olarak d\u00fczenlenen faturan\u0131n asl\u0131n\u0131n ayn\u0131 oldu\u011fu i\u015fletme yetkililerince imzalanarak ve ka\u015fe tatbik edilerek onaylanm\u0131\u015f fotokopileri, bir dilek\u00e7e ekinde vergi dairesine ibraz edilerek teslimin istisna kapsam\u0131nda oldu\u011fu tevsik edilir.<\/p>\n

                                                                        \n
                                                                      1. Sorumluluk<\/strong><\/li>\n<\/ol>\n

                                                                        Bu istisna uygulamas\u0131nda, belirlenen usul ve esaslar \u00e7er\u00e7evesinde i\u015flem tesis edilmemesi suretiyle istisna kapsam\u0131nda mal teslim edilmesi halinde\u00a0ziyaa\u00a0u\u011frat\u0131lan vergi, vergi\u00a0ziya\u0131\u00a0cezas\u0131 ve gecikme faizi ile birlikte \u00d6TV m\u00fckellefinden aran\u0131r.<\/p>\n

                                                                        C- D\u0130\u011eER \u0130ST\u0130SNALAR<\/strong><\/p>\n

                                                                          \n
                                                                        1. \u00d6zel T\u00fcketim Vergisi Kanununun 7\u00a0nci\u00a0Maddesinin Birinci F\u0131kras\u0131n\u0131n (6) Numaral\u0131 Bendi Uygulamas\u0131<\/strong><\/li>\n<\/ol>\n

                                                                          \u00d6zel T\u00fcketim Vergisi Kanununun 7\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendi uyar\u0131nca, G\u00fcmr\u00fck Kanununun;<\/p>\n

                                                                            \n
                                                                          • 167\u00a0nci\u00a0maddesi [5 numaral\u0131 f\u0131kras\u0131n\u0131n (a) bendi ile 7 numaral\u0131 f\u0131kras\u0131 hari\u00e7],<\/li>\n
                                                                          • Ge\u00e7ici ithalat rejimine ili\u015fkin,<\/li>\n
                                                                          • Hari\u00e7te i\u015fleme rejimine ili\u015fkin,<\/li>\n
                                                                          • Geri gelen e\u015fyaya ili\u015fkin<\/li>\n<\/ul>\n

                                                                            h\u00fck\u00fcmleri\u00a0kapsam\u0131nda g\u00fcmr\u00fck vergisinden muaf veya m\u00fcstesna olan mallar\u0131n ithali\u00a0\u00d6TV\u2019den\u00a0istisnad\u0131r.<\/p>\n

                                                                            Bu kapsamda, (III) say\u0131l\u0131 listede yer alan mallar\u0131n, G\u00fcmr\u00fck Kanununun 167\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n 4 ve (6\/a) bentleri kapsam\u0131nda g\u00fcmr\u00fck vergisinden muaf olarak ithalinde \u00d6TV istisnas\u0131 uygulan\u0131r.<\/p>\n

                                                                            Ayr\u0131ca, \u00d6zel T\u00fcketim Vergisi Kanununun 5 inci maddesinde d\u00fczenlenen ihracat istisnas\u0131 ile 8 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131nda d\u00fczenlenen ihra\u00e7 kayd\u0131yla teslimlerde verginin tecil ve terkin edilmesi uygulamas\u0131ndan yararlan\u0131larak ihra\u00e7 edilen, ancak G\u00fcmr\u00fck Kanununun 168, 169 ve 170 inci maddelerinde belirtildi\u011fi \u015fekilde geri gelen e\u015fyan\u0131n ithalat istisnas\u0131ndan faydalanabilmesi i\u00e7in, bu e\u015fya ile ilgili olarak ihracat istisnas\u0131 dolay\u0131s\u0131yla iade al\u0131nan veya tecil-terkin uygulamas\u0131ndan faydalan\u0131lan miktar\u0131n g\u00fcmr\u00fck idaresine \u00f6denmesi veya bu miktar kadar teminat g\u00f6sterilmesi \u015fartt\u0131r.<\/p>\n

                                                                              \n
                                                                            1. \u00d6zel T\u00fcketim Vergisi Kanununun 7\u00a0nci\u00a0Maddesinin Birinci F\u0131kras\u0131n\u0131n (7) Numaral\u0131 Bendi Uygulamas\u0131<\/strong><\/li>\n<\/ol>\n

                                                                              \u00d6zel T\u00fcketim Vergisi Kanununun 7\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendi gere\u011fince, G\u00fcmr\u00fck Kanununun,<\/p>\n

                                                                                \n
                                                                              • Transit, g\u00fcmr\u00fck antrepo, d\u00e2hilde i\u015fleme, g\u00fcmr\u00fck kontrol\u00fc alt\u0131nda i\u015fleme rejimlerine tabi tutulan mallar ile<\/li>\n
                                                                              • Serbest b\u00f6lgeler ve ge\u00e7ici depolama yerleri h\u00fck\u00fcmlerinin uyguland\u0131\u011f\u0131 mallar<\/li>\n<\/ul>\n

                                                                                \u00d6TV\u2019den\u00a0istisnad\u0131r.<\/p>\n

                                                                                Bu kapsamda, d\u00e2hilde i\u015fleme rejimi, ihracat\u0131 taahh\u00fct edilen \u00fcr\u00fcnlerin elde edilmesinde kullan\u0131lan mallar\u0131n, ithalat vergileri \u00f6denmeksizin ithal edilmesine imk\u00e2n sa\u011flayan bir rejim olup, (III) say\u0131l\u0131 listede yer alan mallar\u0131n d\u00e2hilde i\u015fleme rejimi kapsam\u0131nda ithali,\u00a0\u00d6TV\u2019den\u00a0istisnad\u0131r. Ancak, d\u00e2hilde i\u015fleme rejimi kapsam\u0131nda olsa dahi; imalatta kullan\u0131lan mallar\u0131n yurt i\u00e7inden temin edilmesi ile fiilen ihra\u00e7 edilmeyen mallar\u0131n imalinde kullan\u0131lan mallar\u0131n ithal edilmesi hallerinde bu kapsamda \u00d6TV istisnas\u0131 uygulanmaz.<\/p>\n

                                                                                Bunun yan\u0131 s\u0131ra, (III) say\u0131l\u0131 listede yer alan mallar\u0131n s\u00f6z konusu rejimler d\u0131\u015f\u0131nda kullan\u0131lmas\u0131, sarf\u0131 veya yurt i\u00e7ine tesliminin genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde vergilendirilece\u011fi tabiidir.<\/p>\n

                                                                                Ayr\u0131ca, Kanunun 16\u00a0nc\u0131\u00a0maddesinde, G\u00fcmr\u00fck Kanunu ve di\u011fer kanunlar gere\u011fince g\u00fcmr\u00fck vergisi teminata ba\u011flanarak i\u015flem g\u00f6ren mallara ait\u00a0\u00d6TV\u2019nin\u00a0de ayn\u0131 usule tabi tutulaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Buna g\u00f6re, ba\u015fta G\u00fcmr\u00fck Kanununun 118 inci maddesi olmak \u00fczere ilgili mevzuat h\u00fck\u00fcmleri gere\u011fince, g\u00fcmr\u00fck vergisi teminata ba\u011flanarak ithal edilen mallara ait \u00d6TV de teminata ba\u011flan\u0131r.<\/p>\n

                                                                                  \n
                                                                                1. G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131na Yap\u0131lan Teslimler ile Bu Ma\u011fazalar Taraf\u0131ndan Yap\u0131lan Teslimler<\/strong><\/li>\n<\/ol>\n

                                                                                  G\u00fcmr\u00fck Kanunu uyar\u0131nca, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 g\u00fcmr\u00fck antreposu say\u0131ld\u0131\u011f\u0131ndan, bu ma\u011fazalar taraf\u0131ndan\u00a0\u00d6TV’nin\u00a0konusuna giren mallar\u0131n ithali \u00d6zel T\u00fcketim Vergisi Kanununun 7\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendi uyar\u0131nca vergiden m\u00fcstesnad\u0131r. Bu ma\u011fazalar taraf\u0131ndan ithal edilen mallar antrepo rejimi kapsam\u0131nda oldu\u011fu s\u00fcrece \u00d6TV uygulanmaz. Bu mallar\u0131n, G\u00fcmr\u00fck Kanununun 167\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n 4 ve (6\/a) bentleri kapsam\u0131nda g\u00fcmr\u00fck vergisinden muaf olarak ithalinde de Kanunun 7\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendi uyar\u0131nca \u00d6TV istisnas\u0131 uygulan\u0131r.<\/p>\n

                                                                                  Ancak, yurt i\u00e7indeki \u00d6TV m\u00fckellefleri taraf\u0131ndan imal edilerek g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na teslim edilen mallar T.C. G\u00fcmr\u00fck B\u00f6lgesinden \u00e7\u0131kmad\u0131\u011f\u0131ndan ve g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri kapsam\u0131na girmedi\u011finden, bu teslimlerde \u00d6TV y\u00f6n\u00fcnden ihracat istisnas\u0131 uygulanmaz. Yurt i\u00e7indeki m\u00fckelleflerin serbest dola\u015f\u0131mdaki mallar\u0131n\u0131n bu ma\u011fazalara tesliminde antrepo rejimi uygulanmas\u0131 s\u00f6z konusu olmad\u0131\u011f\u0131ndan, \u00d6TV m\u00fckelleflerinin bu ma\u011fazalara yapt\u0131\u011f\u0131 teslimlerde Kanunun 7\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendine g\u00f6re istisna uygulanmas\u0131 da m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

                                                                                  \u00c7- \u0130HRA\u00c7 KAYITLI TESL\u0130MLERDE VERG\u0130N\u0130N TEC\u0130L\u0130 VE TERK\u0130N\u0130<\/strong><\/p>\n

                                                                                  \u00d6zel T\u00fcketim Vergisi Kanununun 8 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131yla, ihra\u00e7 edilmek \u015fart\u0131yla ihracat\u00e7\u0131lara teslim edilen mallara ait\u00a0\u00d6TV\u2019nin, m\u00fckelleflerce ihracat\u00e7\u0131lardan tahsil edilmemesi \u015fart\u0131yla, bu m\u00fckelleflerin talebi \u00fczerine vergi dairesince tarh ve tahakkuk ettirilerek tecil edilece\u011fi, s\u00f6z konusu mallar\u0131n ihracat\u00e7\u0131ya teslim tarihini takip eden ayba\u015f\u0131ndan itibaren \u00fc\u00e7 ay i\u00e7inde ihra\u00e7 edilmesi halinde tecil edilen verginin terkin olunaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                    \n
                                                                                  1. Kapsam<\/strong><\/li>\n<\/ol>\n

                                                                                    (III) say\u0131l\u0131 liste kapsam\u0131ndaki mallar\u0131n ihra\u00e7 edilmek \u00fczere ihracat\u00e7\u0131lara tesliminde hesaplanan\u00a0\u00d6TV\u2019ninihracat\u00e7\u0131dan tahsil edilmemesi \u015fart\u0131yla, \u00d6TV m\u00fckelleflerinin talebi \u00fczerine tecil edilmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

                                                                                    Bu uygulama, ihracat\u00e7\u0131n\u0131n do\u011frudan \u00d6TV m\u00fckelleflerinden sat\u0131n ald\u0131\u011f\u0131 mallar\u0131n, oldu\u011fu gibi (aynen) ihra\u00e7 edilmesi halinde ge\u00e7erlidir.<\/p>\n

                                                                                    \u0130hra\u00e7 kayd\u0131yla yap\u0131lacak teslimler i\u00e7in cins, nitelik, tutar veya miktar konusunda bir s\u0131n\u0131rlama yoktur.<\/p>\n

                                                                                    Serbest b\u00f6lgeye yap\u0131lan teslimlerde ihracat istisnas\u0131 uygulanmad\u0131\u011f\u0131ndan, serbest b\u00f6lgeye teslim edilecek mallar\u0131n \u00d6TV m\u00fckelleflerinden sat\u0131n al\u0131nmas\u0131nda tecil-terkin uygulamas\u0131 kapsam\u0131nda i\u015flem tesis edilemez. Ancak, serbest b\u00f6lgelerden yurt d\u0131\u015f\u0131na yap\u0131lan ihracat teslimleri\u00a0\u00d6TV\u2019den\u00a0m\u00fcstesna oldu\u011fundan, ihra\u00e7 kayd\u0131yla teslim edilen mallar\u0131n serbest b\u00f6lgeden ihra\u00e7 edilmesi durumunda, serbest b\u00f6lgedeki al\u0131c\u0131ya yap\u0131lan teslimlerde tecil-terkin uygulamas\u0131 kapsam\u0131nda i\u015flem yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

                                                                                    Tecil-terkin uygulamas\u0131 kapsam\u0131nda sat\u0131n al\u0131nmakla birlikte, mal\u0131n sonraki a\u015famada tekrar teslime konu edildikten sonra bu a\u015fama taraf\u0131ndan ihrac\u0131n\u0131n yap\u0131lm\u0131\u015f olmas\u0131 halinde, bu durum tecil-terkin \u015fartlar\u0131n\u0131n ihlal edilmesi sonucunu do\u011furdu\u011fundan buna g\u00f6re i\u015flem yap\u0131l\u0131r. Ancak, merkezi yurt i\u00e7inde bulunan bir firma taraf\u0131ndan yurt i\u00e7inden tecil-terkin uygulamas\u0131 kapsam\u0131nda sat\u0131n al\u0131n\u0131p serbest b\u00f6lgedeki \u015fubesi arac\u0131l\u0131\u011f\u0131yla ihra\u00e7 edilen mallara ili\u015fkin olarak m\u00fckellef taraf\u0131ndan beyan edilerek tecil edilen \u00d6TV, serbest b\u00f6lgedeki \u015fubenin merkezden ayr\u0131 m\u00fckellefiyetinin bulunmamas\u0131 veya kendi ad\u0131na\u00a0m\u00fcstakilen\u00a0faaliyet g\u00f6stermiyor olmas\u0131 kayd\u0131yla, terkin edilir. Merkez taraf\u0131ndan serbest b\u00f6lgedeki \u015fubeye mal g\u00f6nderimlerinin ilgili di\u011fer mevzuat gere\u011fince \u015fube ad\u0131na fatura d\u00fczenlenmek suretiyle yap\u0131lmas\u0131 bu y\u00f6nde i\u015flem tesisine engel te\u015fkil etmez.<\/p>\n

                                                                                      \n
                                                                                    1. Verginin Tecili<\/strong><\/li>\n<\/ol>\n

                                                                                      \u0130hra\u00e7 kayd\u0131yla teslimde bulunan \u00d6TV m\u00fckellefleri taraf\u0131ndan d\u00fczenlenen faturada, hesaplanan \u00d6TV ayr\u0131ca g\u00f6sterilir ve faturaya \u201c\u00d6TV Kanununun 8\/2 maddesine g\u00f6re ihra\u00e7 edilmek \u00fczere teslim edilmi\u015f olup \u00d6TV tahsil edilmemi\u015ftir.\u201d ibaresi yaz\u0131l\u0131r.<\/p>\n

                                                                                      Bu uygulama kapsam\u0131nda yap\u0131lan teslimler beyannamenin \u201cMatrah ve Vergi Bildirimi\u201d b\u00f6l\u00fcm\u00fcndeki \u201cTeslimler\u201d tablosu ile \u201cTecil\u201d b\u00f6l\u00fcm\u00fcndeki \u201c\u0130hra\u00e7 Kayd\u0131yla Sat\u0131lan Mallara Ait Teciller\u201d tablosunun her ikisinde de beyan edilir.<\/p>\n

                                                                                      Vergi dairesi, m\u00fckellefin bu beyan\u0131na g\u00f6re gerekli tarhiyat i\u015flemini yapt\u0131ktan sonra, ihra\u00e7 kayd\u0131yla teslimlere ait \u00d6TV tutar\u0131n\u0131 tecil eder.<\/p>\n

                                                                                        \n
                                                                                      1. Verginin Terkini<\/strong><\/li>\n<\/ol>\n

                                                                                        \u0130hra\u00e7 kayd\u0131yla teslim edilen mal\u0131n, ihracat\u00e7\u0131ya teslim tarihini takip eden ayba\u015f\u0131ndan itibaren \u00fc\u00e7 ay i\u00e7inde ihrac\u0131n\u0131n ger\u00e7ekle\u015fmesi halinde, tecil edilen verginin,<\/p>\n

                                                                                          \n
                                                                                        • Mal\u0131n ihra\u00e7 edildi\u011fini g\u00f6steren g\u00fcmr\u00fck beyannamesinin,<\/li>\n
                                                                                        • Mal\u0131n serbest b\u00f6lgeden ihrac\u0131nda ayr\u0131ca \u00f6rne\u011fi Tebli\u011f ekinde (EK:1) olarak yer alan \u201cSerbest B\u00f6lgelerden Yap\u0131lan \u0130hracat Teslimlerine \u0130li\u015fkin Bildirim\u201d ile giri\u015f ve \u00e7\u0131k\u0131\u015fla ilgili serbest b\u00f6lge i\u015flem formlar\u0131n\u0131n<\/li>\n<\/ul>\n

                                                                                          asl\u0131\u00a0veya ilgili g\u00fcmr\u00fck idaresi, noter ya da YMM taraf\u0131ndan onaylanm\u0131\u015f \u00f6rne\u011fi ile \u00d6TV m\u00fckellefinin ihra\u00e7 kayd\u0131yla teslimine ili\u015fkin faturan\u0131n asl\u0131n\u0131n ayn\u0131 oldu\u011fu i\u015fletme yetkililerince imzalanarak ve ka\u015fe tatbik edilerek onaylanm\u0131\u015f fotokopisi vergi dairesine verilmek suretiyle terkini sa\u011flan\u0131r.<\/p>\n

                                                                                          Mal\u0131n serbest b\u00f6lgeden ihra\u00e7 edilmi\u015f olmas\u0131 halinde terkin i\u015fleminden \u00f6nce, ihra\u00e7 edilen mal\u0131n serbest b\u00f6lgeye giri\u015fi ve serbest b\u00f6lgeden yurt d\u0131\u015f\u0131na \u00e7\u0131k\u0131\u015f\u0131yla ilgili serbest b\u00f6lge i\u015flem formlar\u0131ndaki bilgiler, vergi dairelerince ilgili serbest b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fcnden teyit edilir.<\/p>\n

                                                                                            \n
                                                                                          1. \u0130hra\u00e7 Kayd\u0131yla Yap\u0131lan Teslimlerde \u0130hracat\u0131n S\u00fcresinde Ger\u00e7ekle\u015fmemesi<\/strong><\/li>\n<\/ol>\n

                                                                                            \u00d6zel T\u00fcketim Vergisi Kanununun 8 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca, ihracat\u0131n bu uygulama kapsam\u0131nda belirlenen \u015fartlara uygun olarak ger\u00e7ekle\u015fmemesi halinde tecil edilen vergi, vade tarihinden itibaren21\/7\/1953\u00a0tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun7\u00a051 inci maddesine g\u00f6re belirlenen gecikme zamm\u0131 ile birlikte \u00d6TV m\u00fckellefinden tahsil edilir. Ancak ihracat\u0131n Vergi Usul Kanununda belirtilen m\u00fccbir sebepler nedeniyle s\u00fcresinde ger\u00e7ekle\u015fmemi\u015f olmas\u0131 halinde, tecil edilen vergi, tecil edildi\u011fi tarihten itibaren Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 48 inci maddesine g\u00f6re ilgili d\u00f6nemler i\u00e7in ge\u00e7erli tecil faizi ile birlikte tahsil edilir.<\/p>\n

                                                                                            Bu \u00e7er\u00e7evede, ihra\u00e7 kayd\u0131yla teslim edilen mallar\u0131n ihracat\u00e7\u0131ya teslim tarihini takip eden ayba\u015f\u0131ndan itibaren \u00fc\u00e7 ay i\u00e7inde ihra\u00e7 edilmemesi halinde, ilgili vergi dairesinden KDV uygulamas\u0131 a\u00e7\u0131s\u0131ndan ek s\u00fcre al\u0131nm\u0131\u015f olsa dahi, tecil edilen \u00d6TV gecikme zamm\u0131 (m\u00fccbir sebeplerin varl\u0131\u011f\u0131 halinde tecil faizi) ile birlikte tahsil edilir.<\/p>\n

                                                                                              \n
                                                                                            1. \u0130hra\u00e7 Kay\u0131tl\u0131 Teslim Edilen Mal\u0131n \u00d6TV M\u00fckellefine \u0130adesi<\/strong><\/li>\n<\/ol>\n

                                                                                              \u00d6zel T\u00fcketim Vergisi Kanununun 8 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131 kapsam\u0131nda sat\u0131n al\u0131nan mal\u0131n, gerek Kanunda belirtilen s\u00fcre (teslim tarihini takip eden ayba\u015f\u0131ndan itibaren \u00fc\u00e7 ay) i\u00e7erisinde, gerekse bu s\u00fcre ge\u00e7tikten sonra iade edilmesi durumu, tecil-terkin \u015fartlar\u0131n\u0131n ihlal edilmesi sonucunu do\u011furdu\u011fundan, bu uygulama kapsam\u0131nda teslim edilen mal\u0131n iade edilmesi halinde tecil edilen vergi vade tarihinden itibaren gecikme zamm\u0131 (m\u00fccbir sebeplerin varl\u0131\u011f\u0131 halinde tecil faizi) ile birlikte \u00d6TV m\u00fckellefinden tahsil edilir.<\/p>\n

                                                                                              D- \u0130ST\u0130SNALARIN SINIRI<\/strong><\/p>\n

                                                                                              \u00d6zel T\u00fcketim Vergisi Kanununun 10 uncu maddesinin (1) numaral\u0131 f\u0131kras\u0131na g\u00f6re, \u00d6TV ile ilgili istisna veya muafiyetler, ancak \u00d6zel T\u00fcketim Vergisi Kanununa h\u00fck\u00fcm eklenmek veya bu Kanunda de\u011fi\u015fiklik yap\u0131lmak suretiyle d\u00fczenlenir. Di\u011fer kanunlarda yer alan istisna veya muafiyet h\u00fck\u00fcmleri \u00d6TV bak\u0131m\u0131ndan uygulanmaz.<\/p>\n

                                                                                              Dolay\u0131s\u0131yla, s\u00f6z konusu d\u00fczenleme ile bu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce veya sonra di\u011fer kanunlarla, bu Kanun d\u0131\u015f\u0131nda d\u00fczenlenmek suretiyle getirilmi\u015f veya getirilecek olan istisnalar\u0131n \u00d6TV a\u00e7\u0131s\u0131ndan ge\u00e7ersiz olmas\u0131 sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                              \u00d6rne\u011fin; bir kurumun kurulu\u015f kanununda al\u0131mlar\u0131n\u0131n her t\u00fcrl\u00fc vergi, resim, har\u00e7, pay ve fondan muaf oldu\u011funa dair h\u00fck\u00fcm bulunmas\u0131, bu kurumun al\u0131mlar\u0131nda \u00d6TV uygulanmas\u0131na engel te\u015fkil etmez.<\/p>\n

                                                                                              \u00d6te yandan, mezk\u00fbr f\u0131krada, uluslararas\u0131 anla\u015fmalardaki\u00a0\u00d6TV\u2019ye\u00a0ili\u015fkin istisna ve muafiyet h\u00fck\u00fcmleri sakl\u0131 tutulmu\u015f olup, bu h\u00fck\u00fcmler \u00d6zel T\u00fcketim Vergisi Kanunu ile s\u0131n\u0131rl\u0131 olmaks\u0131z\u0131n uygulan\u0131r.<\/p>\n

                                                                                              E- VERG\u0130 \u0130ND\u0130R\u0130M\u0130<\/strong><\/p>\n

                                                                                              \u00d6zel T\u00fcketim Vergisi Kanununun 9 uncu maddesiyle, vergiye tabi mallar\u0131n, yer ald\u0131klar\u0131 listedeki ba\u015fka bir mal\u0131n imalinde kullan\u0131lmas\u0131 halinde, \u00f6denen verginin, Maliye Bakanl\u0131\u011f\u0131nca belirlenen esaslara g\u00f6re, imal edilen mal i\u00e7in \u00f6denecek vergiden indirilmesi suretiyle,\u00a0\u00d6TV\u2019nin\u00a0her mal i\u00e7in bir kez uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

                                                                                              Buna g\u00f6re, vergisi \u00f6denerek ithal edilen veya \u00d6TV m\u00fckelleflerinden sat\u0131n al\u0131nan bir mal\u0131n ayn\u0131 listede yer alan ba\u015fka bir mal\u0131n imalinde kullan\u0131lmas\u0131 halinde, kullan\u0131lan mala isabet eden \u00d6TV tutar\u0131, imal edilen mal\u0131n teslimine ili\u015fkin hesaplanan \u00d6TV tutar\u0131ndan indirilebilir.<\/p>\n

                                                                                              Bu \u015fekilde indirim konusu yap\u0131labilecek azami \u00d6TV tutar\u0131, sat\u0131n al\u0131nan mala ait \u00f6denen \u00d6TV tutar\u0131n\u0131 a\u015famayaca\u011f\u0131 gibi, bu mal\u0131n girdi olarak kullan\u0131lmas\u0131 suretiyle \u00fcretilen mal\u0131n teslimine ili\u015fkin hesaplanan \u00d6TV tutar\u0131n\u0131 da ge\u00e7emez.<\/p>\n

                                                                                              Bununla birlikte, \u00d6TV \u00f6denerek sat\u0131n al\u0131nan mal\u0131n ayn\u0131 listede yer alan vergiye tabi ba\u015fka bir mal\u0131n imalinde kullan\u0131lmas\u0131 sonucu, \u00f6denen verginin tamam\u0131n\u0131n hesaplanan vergiden indirilememesi durumunda indirilemeyen vergi iade edilmez.<\/p>\n

                                                                                              Di\u011fer taraftan, indirim uygulamas\u0131ndan yararlan\u0131labilmesi i\u00e7in imal edilerek teslim edilen mal\u0131n\u00a0\u00d6TV\u2019sininbeyan edilmesi gerekir. Ayr\u0131ca imal edilen mal\u0131n istisna kapsam\u0131nda teslim edilmesi halinde bu mal\u0131n imalinde kullan\u0131lan mallar i\u00e7in y\u00fcklenilen\u00a0\u00d6TV’nin\u00a0indirim konusu yap\u0131lamayaca\u011f\u0131 tabiidir.<\/p>\n

                                                                                              (III) say\u0131l\u0131 listede yer alan bir mal\u0131n imalinde kullan\u0131lmakla birlikte, Kanuna ekli di\u011fer listeler kapsam\u0131nda olan mallar dolay\u0131s\u0131yla \u00f6denen\u00a0\u00d6TV\u2019nin\u00a0mal\u0131n tesliminde hesaplanan\u00a0\u00d6TV\u2019den\u00a0indirimi m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

                                                                                              \u00d6te yandan, indirim konusu yap\u0131lamayan veya indirim yoluyla telafi edilemeyen \u00d6TV, ilgili mevzuata g\u00f6re maliyet veya gider unsuru olarak dikkate al\u0131nabilir.<\/p>\n

                                                                                              III- MATRAH, ORAN, TUTAR, YETK\u0130 VE M\u00dcTESELS\u0130L SORUMLULUK<\/p>\n

                                                                                              A- MATRAH<\/strong><\/p>\n

                                                                                                \n
                                                                                              1. (A) Cetvelindeki Mallarda Verginin Matrah\u0131<\/strong><\/li>\n<\/ol>\n

                                                                                                \u00d6zel T\u00fcketim Vergisi Kanununun 11 inci maddesinin (3) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca, (III) say\u0131l\u0131 listenin (A) cetvelindeki mallar i\u00e7in verginin matrah\u0131, bu mallar\u0131n teslimi ve ithali ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131nda, hesaplanan \u00d6TV hari\u00e7 KDV matrah\u0131n\u0131 olu\u015fturan unsurlardan te\u015fekk\u00fcl eder.<\/p>\n

                                                                                                1.1. Yurt \u0130\u00e7i Teslimde Matrah<\/strong><\/p>\n

                                                                                                \u00d6TV matrah\u0131na esas al\u0131nan KDV matrah\u0131n\u0131n tespitinde, Katma De\u011fer Vergisi Kanununun 20 il\u00e2 27\u00a0ncimaddeleri ile bu maddelere ili\u015fkin Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde yap\u0131lan a\u00e7\u0131klamalar dikkate al\u0131n\u0131r.<\/p>\n

                                                                                                Katma De\u011fer Vergisi Kanununun 20\u00a0nci\u00a0maddesine g\u00f6re, teslim ve hizmet i\u015flemlerinde matrah, bu i\u015flemlerin kar\u015f\u0131l\u0131\u011f\u0131n\u0131 te\u015fkil eden bedel olup; bedel deyimi, mal\u0131 teslim alan veya kendisine hizmet yap\u0131lan veyahut bunlar ad\u0131na hareket edenlerden bu i\u015flemler kar\u015f\u0131l\u0131\u011f\u0131nda her ne suretle olursa olsun al\u0131nan veya bunlarca bor\u00e7lan\u0131lan para, mal ve di\u011fer suretlerde sa\u011flanan ve para ile temsil edilebilen menfaat, hizmet ve de\u011ferler toplam\u0131n\u0131 ifade etmektedir.<\/p>\n

                                                                                                Ayr\u0131ca, ayn\u0131 Kanunun 24 \u00fcnc\u00fc maddesinde belirtilen unsurlar matraha d\u00e2hil edilmekte, 25 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine g\u00f6re, m\u00fckellefin d\u00fczenledi\u011fi fatura veya benzeri vesikalarda g\u00f6sterilen ticari team\u00fcllere uygun\u00a0iskontolar\u00a0ise matrahtan indirilebilmektedir. Bunun yan\u0131 s\u0131ra, mezk\u00fbr Kanunun 26\u00a0nc\u0131maddesi uyar\u0131nca, bedelin d\u00f6viz ile hesaplanmas\u0131 halinde d\u00f6viz, vergiyi do\u011furan olay\u0131n meydana geldi\u011fi andaki cari kur \u00fczerinden T\u00fcrk paras\u0131na \u00e7evrilmekte, cari kuru belli olmayan d\u00f6vizlerin T\u00fcrk paras\u0131na \u00e7evrilmesine ili\u015fkin esaslar ise Maliye Bakanl\u0131\u011f\u0131nca belirlenmektedir.<\/p>\n

                                                                                                Dolay\u0131s\u0131yla, (III) say\u0131l\u0131 listenin (A) cetvelindeki mallar bak\u0131m\u0131ndan nispi vergi hesab\u0131n\u0131n s\u00f6z konusu oldu\u011fu durumlarda \u00d6TV matrah\u0131, i\u015flemin kar\u015f\u0131l\u0131\u011f\u0131n\u0131 te\u015fkil eden bedel olup, teslim edilen mal kar\u015f\u0131l\u0131\u011f\u0131nda her ne nam ad\u0131 alt\u0131nda olursa olsun al\u0131c\u0131dan al\u0131nan bedeller, teslim edilen mal\u0131n \u00d6TV matrah\u0131na d\u00e2hildir.<\/p>\n

                                                                                                Teslimi yap\u0131lan mala ili\u015fkin sat\u0131\u015f an\u0131nda veya daha sonraki bir tarihte ortaya \u00e7\u0131kan vade fark\u0131, fiyat fark\u0131, faiz gibi \u00e7e\u015fitli gelirler \u00d6TV matrah\u0131na d\u00e2hildir.<\/p>\n

                                                                                                Bununla birlikte, m\u00fckellefin d\u00fczenledi\u011fi faturada ayr\u0131ca g\u00f6sterdi\u011fi ticari team\u00fcllere uygun\u00a0iskontolar\u0131n\u00d6TV matrah\u0131ndan indirilmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

                                                                                                \u00d6te yandan, \u00d6zel T\u00fcketim Vergisi Kanununun 11 inci maddesinin (3) numaral\u0131 f\u0131kras\u0131 ve Katma De\u011fer Vergisi Kanununun 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendi uyar\u0131nca, g\u00fcmr\u00fck depolar\u0131nda ve m\u00fczayede mahallerinde yap\u0131lan sat\u0131\u015flarda \u00d6TV matrah\u0131 kesin sat\u0131\u015f bedelidir.<\/p>\n

                                                                                                \u0130malat\u00e7\u0131 sat\u0131\u015f bedelinin emsal bedeline g\u00f6re a\u00e7\u0131k bir \u015fekilde d\u00fc\u015f\u00fck oldu\u011fu ve bu d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn m\u00fckellef\u00e7e hakl\u0131 bir sebeple a\u00e7\u0131klanamad\u0131\u011f\u0131 hallerde matrah olarak emsal bedel esas al\u0131n\u0131r.\u00a0\u00d6TV\u2019ye\u00a0tabi mallar\u0131n m\u00fckellefler taraf\u0131ndan kullan\u0131lmas\u0131, sarf\u0131, i\u015fletmeden \u00e7ekilmesi veya i\u015fletme personeline \u00fccret, prim, ikramiye, hediye, teberru gibi namlarla verilmesi durumunda da matrah olarak emsal bedel esas al\u0131n\u0131r.<\/p>\n

                                                                                                1.2. \u0130thalatta Matrah<\/strong><\/p>\n

                                                                                                \u00d6zel T\u00fcketim Vergisi Kanununun 11 inci maddesinin (3) numaral\u0131 f\u0131kras\u0131 ile Katma De\u011fer Vergisi Kanununun 21 inci maddesi uyar\u0131nca, (III) say\u0131l\u0131 listenin (A) cetvelinde yer alan mallar\u0131n ithalinde\u00a0\u00d6TV\u2019ninmatrah\u0131;<\/p>\n

                                                                                                  \n
                                                                                                • \u0130thal edilen mal\u0131n g\u00fcmr\u00fck vergisi tarh\u0131na esas olan k\u0131ymeti, g\u00fcmr\u00fck vergisinin k\u0131ymet esas\u0131na g\u00f6re al\u0131nmamas\u0131 veya mal\u0131n g\u00fcmr\u00fck vergisinden muaf olmas\u0131 halinde sigorta ve navlun bedelleri d\u00e2hil (CIF) de\u011feri, bunun belli olmad\u0131\u011f\u0131 hallerde mal\u0131n g\u00fcmr\u00fck\u00e7e tespit edilen de\u011feri,<\/li>\n
                                                                                                • \u0130thalat s\u0131ras\u0131nda \u00f6denen her t\u00fcrl\u00fc vergi (\u00d6TV ve KDV hari\u00e7), resim, har\u00e7 ve paylar,<\/li>\n
                                                                                                • G\u00fcmr\u00fck beyannamesinin tescil tarihine kadar yap\u0131lan di\u011fer giderler ve \u00f6demelerden vergilendirilmeyenler ile mal\u0131n bedeli \u00fczerinden hesaplanan fiyat fark\u0131, kur fark\u0131 gibi \u00f6demelerden<\/li>\n<\/ul>\n

                                                                                                  olu\u015fmaktad\u0131r.<\/p>\n

                                                                                                    \n
                                                                                                  1. (B) Cetvelindeki Mallarda Verginin Matrah\u0131<\/strong><\/li>\n<\/ol>\n

                                                                                                    \u00d6zel T\u00fcketim Vergisi Kanununun 11 inci maddesinin (4) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca, (III) say\u0131l\u0131 listenin (B) cetvelindeki mallar\u0131n teslimi ve ithali ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131nda verginin matrah\u0131; bu mallar\u0131n nihai t\u00fcketicilere perakende sat\u0131\u015f fiyat\u0131d\u0131r.<\/p>\n

                                                                                                    B- ORAN, TUTAR VE YETK\u0130<\/strong><\/p>\n

                                                                                                    \u00d6zel T\u00fcketim Vergisi Kanununun 12\u00a0nci\u00a0maddesinin (1) numaral\u0131 f\u0131kras\u0131nda, Kanuna ekli listelerde yer alan mallardan, kar\u015f\u0131lar\u0131nda belirtilen tutar ve\/veya oranlarda \u00d6TV al\u0131naca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                    \u00d6te yandan, Kanunun 11 inci maddesinin,<\/p>\n

                                                                                                      \n
                                                                                                    • (2) numaral\u0131 f\u0131kras\u0131nda, Kanuna ekli (III) say\u0131l\u0131 listenin (A) cetvelindeki mallar i\u00e7in asgari maktu vergi tutarlar\u0131 ile (B) cetvelindeki mallar i\u00e7in asgari maktu vergi ve maktu vergi tutarlar\u0131n\u0131n;<\/li>\n<\/ul>\n
                                                                                                        \n
                                                                                                      1. a) (A) cetvelindeki mallardan, 2203.00\u00a0G.T.\u0130.P. numaral\u0131 mallar i\u00e7in bir litredeki her bir alkol derecesi, 22.04, 22.05 (2205.10.90.00.12 hari\u00e7) ve 2206.00 G.T.\u0130.P. numaral\u0131 mallar i\u00e7in her bir litre, di\u011fer mallar i\u00e7in i\u00e7erdi\u011fi alkol\u00fcn her bir litresi itibar\u0131yla,<\/li>\n
                                                                                                      2. b) (B) cetvelindeki mallar i\u00e7in asgari maktu vergi tutar\u0131n\u0131n perakende sat\u0131\u015fa sunulan sigaralar\u0131n birim ambalaj\u0131 i\u00e7inde yer alan her bir sigara, di\u011fer t\u00fct\u00fcn mamullerinin birim ambalaj\u0131 i\u00e7indeki mamul\u00fcn her bir gram\u0131 itibar\u0131yla, maktu vergi tutar\u0131n\u0131n ise 20 adet sigaradan veya 50 gram t\u00fct\u00fcnden olu\u015fan birim ambalaj itibar\u0131yla (birim ambalajlar\u0131n farkl\u0131 adet veya gramdan olu\u015fmas\u0131 halinde vergi tutar\u0131n\u0131n, an\u0131lan adet veya grama g\u00f6re oranlanarak),<\/li>\n<\/ol>\n
                                                                                                          \n
                                                                                                        • (5) numaral\u0131 f\u0131kras\u0131nda, (III) say\u0131l\u0131 listenin (A) cetvelindeki mallar i\u00e7in asgari maktu vergi tutarlar\u0131na g\u00f6re hesaplanacak vergi tutar\u0131ndan az olmamak \u00fczere, yaln\u0131zca nispi vergi; (B) cetvelindeki mallar i\u00e7in maktu vergi ile birlikte, asgari maktu vergi tutar\u0131na g\u00f6re hesaplanacak vergi tutar\u0131ndan az olmamak \u00fczere nispi vergi<\/li>\n<\/ul>\n

                                                                                                          uygulanaca\u011f\u0131\u00a0h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                            \n
                                                                                                          1. (A) Cetvelindeki Mallarda Verginin Hesab\u0131<\/strong><\/li>\n<\/ol>\n

                                                                                                            1.1. Kolal\u0131 Gazozlarda Verginin Hesab\u0131<\/strong><\/p>\n

                                                                                                            (III) say\u0131l\u0131 listenin (A) cetvelinde, kolal\u0131 gazozlar i\u00e7in sadece nispi vergi oran\u0131 belirlenmi\u015ftir.<\/p>\n

                                                                                                            Dolay\u0131s\u0131yla, kolal\u0131 gazozlar\u0131n ithalinde ve imalat\u00e7\u0131lar\u0131 taraf\u0131ndan teslimi ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131nda, Tebli\u011fin (III\/A\/1) b\u00f6l\u00fcm\u00fc \u00e7er\u00e7evesinde tespit edilen matraha, (III) say\u0131l\u0131 listenin (A) cetvelinde bu mallar i\u00e7in belirlenen vergi oran\u0131 uygulanmak suretiyle \u00d6TV hesaplan\u0131r.<\/p>\n

                                                                                                            \u00d6rnek:<\/strong>\u00a013\/7\/2015\u00a0tarihi itibar\u0131yla KDV ve \u00d6TV hari\u00e7 sat\u0131\u015f\/ithal bedeli 200 TL olan 250 litre kolal\u0131 gazozun\u00a0\u00d6TV\u2019si\u00a0a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131r:<\/p>\n

                                                                                                            Hesaplanan \u00d6TV: 200 TL x 0,25 = 50 TL<\/p>\n

                                                                                                            1.2. Malttan \u00dcretilen Biralarda Verginin Hesab\u0131<\/strong><\/p>\n

                                                                                                            (III) say\u0131l\u0131 listenin (A) cetvelinde, 2203.00\u00a0G.T.\u0130.P. numaras\u0131 s\u0131ras\u0131ndaki malttan \u00fcretilen biralar i\u00e7in nispi vergi oran\u0131n\u0131n yan\u0131 s\u0131ra asgari maktu vergi tutar\u0131 da belirlenmi\u015ftir. Mezk\u00fbr cetvelde belirlenen asgari maktu vergi tutar\u0131 s\u00f6z konusu mallar i\u00e7in bir litredeki her bir alkol derecesi itibar\u0131yla uygulan\u0131r.<\/p>\n

                                                                                                            S\u00f6z konusu mallar\u0131n ithali ve imalat\u00e7\u0131lar\u0131 taraf\u0131ndan teslimi ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131nda, asgari maktu vergi tutar\u0131ndan az olmamak \u00fczere yaln\u0131zca nispi vergi uygulan\u0131r.<\/p>\n

                                                                                                            Bu \u00e7er\u00e7evede, malttan \u00fcretilen biralarda, Tebli\u011fin (III\/A\/1) b\u00f6l\u00fcm\u00fc \u00e7er\u00e7evesinde tespit edilen matraha, (III) say\u0131l\u0131 listenin (A) cetvelinde bu mallar i\u00e7in belirlenen vergi oran\u0131 uygulanarak hesaplanan \u00d6TV tutar\u0131 (nispi \u00d6TV tutar\u0131) ile asgari maktu vergi tutar\u0131na g\u00f6re hesaplanan \u00d6TV tutar\u0131n\u0131n kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 sonucunda, daha y\u00fcksek olan tutar, hesaplanan \u00d6TV olarak dikkate al\u0131n\u0131r.<\/p>\n

                                                                                                            \u00d6rnek:\u00a0<\/strong>13\/7\/2015\u00a0tarihi itibar\u0131yla, KDV ve \u00d6TV hari\u00e7 sat\u0131\u015f\/ithal bedeli 2 TL, alkol derecesi 5 olan, 50cl\u2019lik\u00a0bir kutu biran\u0131n\u00a0\u00d6TV\u2019si\u00a0a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131r:<\/p>\n

                                                                                                            Nispi \u00d6TV tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02 TL x 0, 63\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01,26 TL<\/p>\n

                                                                                                            Asgari maktu vergi tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(5\u2070\u00a0x 0,8966 TL) x 0,5\u00a0lt\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02,2415 TL<\/p>\n

                                                                                                            1,26 TL < 2,2415 TL oldu\u011fundan, asgari maktu vergi tutar\u0131na g\u00f6re hesaplanan \u00d6TV tutar\u0131 dikkate al\u0131n\u0131r.<\/p>\n

                                                                                                            1.3. \u015earaplarda (Alkol Derecesi Hacim \u0130tibariyle %22\u2019den Fazla Olanlar Hari\u00e7) Verginin Hesab\u0131<\/strong><\/p>\n

                                                                                                            (III) say\u0131l\u0131 listenin (A) cetvelinde,<\/p>\n

                                                                                                              \n
                                                                                                            • 22.04 Taze \u00fcz\u00fcm \u015farab\u0131,<\/li>\n
                                                                                                            • 2204.10 K\u00f6p\u00fckl\u00fc \u015faraplar,<\/li>\n
                                                                                                            • 22.05 Vermut ve di\u011fer taze \u00fcz\u00fcm \u015faraplar\u0131 (2205.10.90.00.12 hari\u00e7),<\/li>\n
                                                                                                            • 2205.10.10.00.00 Alkol derecesi hacim itibariyle % 18 veya daha az olanlar,<\/li>\n
                                                                                                            • 2206.00 Fermente edilmi\u015f di\u011fer i\u00e7ecekler, tarifenin ba\u015fka yerinde belirtilmeyen veya yer almayan fermente edilmi\u015f i\u00e7eceklerin kar\u0131\u015f\u0131mlar\u0131 ve fermente edilmi\u015f i\u00e7eceklerle alkols\u00fcz i\u00e7eceklerin kar\u0131\u015f\u0131mlar\u0131<\/li>\n<\/ul>\n

                                                                                                              tarife pozisyon veya\u00a0G.T.\u0130.P. numaras\u0131 s\u0131ralar\u0131ndaki mallar i\u00e7in nispi vergi oran\u0131 Bakanlar Kurulu taraf\u0131ndan \u201c0\u201d (s\u0131f\u0131r) olarak belirlenmek suretiyle, bu mallar\u0131n asgari maktu vergi tutar\u0131 itibar\u0131yla vergilenmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

                                                                                                              Mezk\u00fbr cetvelde belirlenen asgari maktu vergi tutar\u0131, s\u00f6z konusu mallar\u0131n her bir litresi itibar\u0131yla uygulan\u0131r.<\/p>\n

                                                                                                              \u00d6rnek:<\/strong>\u00a013\/7\/2015\u00a0tarihi itibar\u0131yla, KDV ve \u00d6TV hari\u00e7 sat\u0131\u015f\/ithal bedeli 15 TL olan, 75\u00a0cl\u2019lik\u00a0bir \u015fi\u015fe k\u00f6p\u00fckl\u00fc \u015farab\u0131n\u00a0\u00d6TV\u2019si\u00a0a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131r:<\/p>\n

                                                                                                              Asgari maktu vergi tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a00,75\u00a0lt\u00a0x 32,7229 TL\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a024,542175 TL<\/p>\n

                                                                                                              Buna g\u00f6re, hesaplanan \u00d6TV olarak 24,5421 TL dikkate al\u0131n\u0131r.<\/p>\n

                                                                                                              1.4. Di\u011fer Alkoll\u00fc \u0130\u00e7kilerde Verginin Hesab\u0131<\/strong><\/p>\n

                                                                                                              (III) say\u0131l\u0131 listenin (A) cetvelinde, Tebli\u011fin (III\/B\/1.1, 1.2 ve 1.3) b\u00f6l\u00fcmleri kapsam\u0131 d\u0131\u015f\u0131nda kalan di\u011fer mallar (viski, votka, cin, konyak, rom, lik\u00f6r, rak\u0131 gibi) i\u00e7in nispi vergi oran\u0131 Bakanlar Kurulu taraf\u0131ndan \u201c0\u201d (s\u0131f\u0131r) olarak belirlenmek suretiyle, bu mallar\u0131n asgari maktu vergi tutar\u0131 itibar\u0131yla vergilenmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

                                                                                                              Mezk\u00fbr cetvelde belirlenen asgari maktu vergi tutar\u0131, s\u00f6z konusu mallar\u0131n i\u00e7erdi\u011fi alkol\u00fcn her bir litresi itibar\u0131yla uygulan\u0131r.<\/p>\n

                                                                                                              \u00d6rnek:<\/strong>\u00a013\/7\/2015\u00a0tarihi itibar\u0131yla, KDV ve \u00d6TV hari\u00e7 sat\u0131\u015f\/ithal bedeli 20 TL, alkol derecesi\u00a0hacmen\u00a045\u2070olan 70\u00a0cl\u2019lik\u00a0bir \u015fi\u015fe rak\u0131n\u0131n\u00a0\u00d6TV\u2019si\u00a0a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131r:<\/p>\n

                                                                                                              Asgari maktu vergi tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0(113,6338 TL x 0,45) x 0,70\u00a0lt\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a035,794647 TL<\/p>\n

                                                                                                              Buna g\u00f6re, hesaplanan \u00d6TV olarak 35,7946 TL dikkate al\u0131n\u0131r.<\/p>\n

                                                                                                                \n
                                                                                                              1. (B) Cetvelindeki Mallarda Verginin Hesab\u0131<\/strong><\/li>\n<\/ol>\n

                                                                                                                2.1. Sigaralarda Verginin Hesab\u0131<\/strong><\/p>\n

                                                                                                                (III) say\u0131l\u0131 listenin (B) cetveli kapsam\u0131ndaki sigaralar\u0131n vergilendirilmesinde, perakende sat\u0131\u015f fiyat\u0131na bu mallar i\u00e7in ge\u00e7erli olan \u00d6TV oran\u0131 uygulanarak nispi \u00d6TV tutar\u0131 hesaplan\u0131r. Ancak hesaplanan bu tutar, birim paket i\u00e7indeki her bir adet sigara i\u00e7in belirlenen asgari maktu vergi tutar\u0131na g\u00f6re hesaplanan vergi tutar\u0131ndan az olamaz.<\/p>\n

                                                                                                                 <\/p>\n

                                                                                                                Nispi \u00d6TV tutar\u0131 ile asgari maktu vergi tutar\u0131na g\u00f6re hesaplanan \u00d6TV tutar\u0131n\u0131n kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 sonucunda, y\u00fcksek olan tutara, 20 adet sigaradan olu\u015fan her bir paket sigara i\u00e7in (III) say\u0131l\u0131 listenin (B) cetvelinde belirlenen maktu vergi tutar\u0131 eklenerek bir paket sigara i\u00e7in toplam \u00d6TV tutar\u0131 hesaplan\u0131r. Birim ambalaj\u0131n farkl\u0131 adetten olu\u015fmas\u0131 halinde maktu vergi tutar\u0131, an\u0131lan adede g\u00f6re oranlanarak hesaplan\u0131r.<\/p>\n

                                                                                                                 <\/p>\n

                                                                                                                \u00d6rnek:\u00a0<\/strong>13\/7\/2015\u00a0tarihi itibar\u0131yla, perakende sat\u0131\u015f fiyat\u0131 9 TL olan 1 paket (20 adet) sigara i\u00e7in \u00d6TV a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131r:<\/p>\n

                                                                                                                Nispi \u00d6TV tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a09 TL x 0,6525\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a05,8725 TL<\/p>\n

                                                                                                                Asgari maktu \u00d6TV tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a020 x 0,2103 TL\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a04,2060 TL<\/p>\n

                                                                                                                Maktu \u00d6TV tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01 x 0,1968 TL\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a00,1968 TL<\/p>\n

                                                                                                                5,8725 TL > 4,2060 TL oldu\u011fundan, nispi \u00d6TV tutar\u0131 ile maktu \u00d6TV tutar\u0131 toplam\u0131 (5,8725 TL + 0,1968 TL = 6,0693 TL) dikkate al\u0131n\u0131r.<\/p>\n

                                                                                                                S\u00f6z konusu sigaran\u0131n perakende sat\u0131\u015f fiyat\u0131n\u0131n 6 TL olmas\u0131 halinde ise;<\/p>\n

                                                                                                                Nispi \u00d6TV tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a06 TL x 0,6525\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a03,9150 TL<\/p>\n

                                                                                                                Asgari maktu \u00d6TV tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a020 x 0,2103 TL\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a04,2060 TL<\/p>\n

                                                                                                                Maktu \u00d6TV tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01 x 0,1968 TL\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a00,1968 TL<\/p>\n

                                                                                                                3,9150 TL < 4,2060 TL oldu\u011fundan, asgari maktu \u00d6TV tutar\u0131 ile maktu \u00d6TV tutar\u0131 toplam\u0131 (4,2060 TL + 0,1968 TL = 4,4028 TL) dikkate al\u0131n\u0131r.<\/p>\n

                                                                                                                2.2. Di\u011fer T\u00fct\u00fcn Mamullerinde Verginin Hesab\u0131<\/strong><\/p>\n

                                                                                                                (III) say\u0131l\u0131 listenin (B) cetvelinde sigaralar d\u0131\u015f\u0131nda kalan t\u00fct\u00fcn mamullerinin vergilendirilmesinde, perakende sat\u0131\u015f fiyat\u0131na bu mallar i\u00e7in ge\u00e7erli olan \u00d6TV oran\u0131 uygulanarak nispi \u00d6TV tutar\u0131 hesaplan\u0131r. Ancak hesaplanan bu tutar, birim paket\/ambalaj i\u00e7indeki her bir gram t\u00fct\u00fcn mamul\u00fc i\u00e7in belirlenen asgari maktu vergi tutar\u0131na g\u00f6re hesaplanan vergi tutar\u0131ndan az olamaz.<\/p>\n

                                                                                                                 <\/p>\n

                                                                                                                Nispi \u00d6TV tutar\u0131 ile asgari maktu vergi tutar\u0131na g\u00f6re hesaplanan \u00d6TV tutar\u0131n\u0131n kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 sonucunda, y\u00fcksek olan tutara, 50 gramdan olu\u015fan birim ambalaj i\u00e7in (III) say\u0131l\u0131 listenin (B) cetvelinde belirlenen maktu vergi tutar\u0131 eklenerek toplam \u00d6TV tutar\u0131 hesaplan\u0131r. Birim ambalaj\u0131n farkl\u0131 gramdan olu\u015fmas\u0131 halinde maktu vergi tutar\u0131, an\u0131lan grama g\u00f6re oranlanarak hesaplan\u0131r.<\/p>\n

                                                                                                                 <\/p>\n

                                                                                                                \u00d6rnek:\u00a0<\/strong>13\/7\/2015\u00a0tarihi itibar\u0131yla, perakende sat\u0131\u015f fiyat\u0131 55 TL, birim ambalaj\u0131 100 gram olan 1 kutu puronun\u00a0\u00d6TV\u2019si\u00a0a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131r:<\/p>\n

                                                                                                                Nispi \u00d6TV tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a055 TL x 0,40\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a022 TL<\/p>\n

                                                                                                                Asgari maktu \u00d6TV tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0100 gr x 0,2103 TL\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a021,03 TL<\/p>\n

                                                                                                                Maktu \u00d6TV tutar\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(100 gr \/ 50 gr)\u00a0\u00a0x 0,1968 TL\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a00,3936 TL<\/p>\n

                                                                                                                22 TL > 21,03 TL oldu\u011fundan, nispi \u00d6TV tutar\u0131 ile maktu \u00d6TV tutar\u0131 toplam\u0131 (22 TL + 0,3936 TL = 22,3936 TL) dikkate al\u0131n\u0131r.<\/p>\n

                                                                                                                 <\/p>\n

                                                                                                                Tatland\u0131r\u0131c\u0131, \u015feker, su, nem tutucu,\u00a0aroma\u00a0esans\u0131 ve benzeri katk\u0131 maddeleri ilave edilmek suretiyle \u00fcretilen t\u00fct\u00fcn mamullerinin ithali ve tesliminde maktu ve asgari maktu \u00d6TV tutar\u0131, s\u00f6z konusu katk\u0131 maddelerinin miktar\u0131 da d\u00e2hil nihai mamul\u00fcn miktar\u0131 \u00fczerinden hesaplan\u0131r.<\/p>\n

                                                                                                                 <\/p>\n

                                                                                                                  \n
                                                                                                                1. Yetki<\/strong><\/li>\n<\/ol>\n

                                                                                                                   <\/p>\n

                                                                                                                  \u00d6zel T\u00fcketim Vergisi Kanununun 12\u00a0nci\u00a0maddesinin (2) numaral\u0131 f\u0131kras\u0131na g\u00f6re Bakanlar Kurulu topluca veya ayr\u0131\u00a0ayr\u0131\u00a0olmak \u00fczere,<\/p>\n

                                                                                                                   <\/p>\n

                                                                                                                    \n
                                                                                                                  1. a) (III) say\u0131l\u0131 listedeki mallar i\u00e7in belirlenen oranlar\u0131 her bir mal itibar\u0131yla s\u0131f\u0131ra kadar indirmeye, (A) cetvelindeki mallar i\u00e7in d\u00f6rt kat\u0131na, (B) cetvelindeki mallar i\u00e7in yar\u0131s\u0131na kadar art\u0131rmaya,<\/li>\n<\/ol>\n

                                                                                                                     <\/p>\n

                                                                                                                      \n
                                                                                                                    1. b) Asgari maktu vergiyi her bir mal itibar\u0131yla s\u0131f\u0131ra kadar indirmeye, (A) cetvelindeki mallar i\u00e7in iki kat\u0131na, (B) cetvelindeki mallar i\u00e7in bir kat\u0131na kadar art\u0131rmaya,<\/li>\n<\/ol>\n

                                                                                                                       <\/p>\n

                                                                                                                        \n
                                                                                                                      1. c) Bu s\u0131n\u0131rlar i\u00e7inde mallar\u0131n cinsleri, \u00f6zellikleri, fiyat gruplar\u0131, alkol dereceleri ve i\u00e7erdi\u011fi alkol miktar\u0131na g\u00f6re farkl\u0131 vergi oran\u0131 ve asgari maktu vergi tutar\u0131 belirlemeye,<\/li>\n<\/ol>\n

                                                                                                                         <\/p>\n

                                                                                                                        \u00e7) (B) cetvelindeki mallar i\u00e7in listede yer alan asgari maktu vergi tutarlar\u0131n\u0131n, perakende sat\u0131\u015fa sunulan \u00fcr\u00fcnlerin birim ambalaj\u0131 i\u00e7inde yer alan her bir sigara adedi, di\u011fer t\u00fct\u00fcn mamullerinin birim ambalaj\u0131 i\u00e7indeki mamul\u00fcn her bir gram\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar\u0131n %20\u2019sine tekab\u00fcl eden tutar\u0131 a\u015fmamak \u00fczere; birim ambalaj itibar\u0131yla maktu vergi tutar\u0131 belirlemeye, bu tutar\u0131 mallar\u0131n cinsleri, \u00f6zellikleri, ambalajlar\u0131 (paketleri) ve bunlar\u0131n fiyatlar\u0131 ve fiyat gruplar\u0131 itibar\u0131yla farkl\u0131la\u015ft\u0131rmaya,<\/p>\n

                                                                                                                         <\/p>\n

                                                                                                                          \n
                                                                                                                        1. d) Listede g\u00fcmr\u00fck tarife pozisyonu veya tarife alt pozisyonu olarak yer alan mallar\u0131n her biri i\u00e7in belirlenmi\u015f olan oran veya tutarlar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 i\u00e7inde kalmak suretiyle, bu pozisyonlar\u0131n alt\u0131nda yer alan mallar itibar\u0131yla farkl\u0131 vergi tutarlar\u0131 veya oranlar\u0131 belirlemeye<\/li>\n<\/ol>\n

                                                                                                                           <\/p>\n

                                                                                                                          yetkilidir.<\/p>\n

                                                                                                                           <\/p>\n

                                                                                                                          Bunun yan\u0131 s\u0131ra, mezk\u00fbr maddenin (3) numaral\u0131 f\u0131kras\u0131na g\u00f6re, (III) say\u0131l\u0131 listedeki mallar i\u00e7in belirtilen asgari maktu vergi tutarlar\u0131 veya Bakanlar Kurulunca bunlara ili\u015fkin belirlenen en son asgari maktu vergi ve maktu vergi tutarlar\u0131, Ocak ve Temmuz aylar\u0131nda, T\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan ilan edilen yurt i\u00e7i \u00fcretici fiyat endeksinde son alt\u0131 ayda meydana gelen de\u011fi\u015fim oran\u0131nda, bu de\u011fi\u015fimin ilan\u0131 g\u00fcn\u00fcnden ge\u00e7erli olmak \u00fczere yeniden belirlenmi\u015f say\u0131l\u0131r.\u00a0Bakanlar Kurulu, uygulama d\u00f6nemlerini g\u00fcn veya ay olarak belirlemeye veya belirleyece\u011fi mallar ve aylar itibar\u0131yla yeniden belirlenmi\u015f say\u0131lan tutarlar\u0131n uygulanmamas\u0131na karar vermeye yetkilidir.<\/p>\n

                                                                                                                           <\/p>\n

                                                                                                                          \u00d6te yandan,\u00a030\/12\/2014\u00a0tarihli ve 2014\/7127 say\u0131l\u0131 Bakanlar Kurulu Karar\u01318\u00a0eki Karar\u0131n 4 \u00fcnc\u00fc maddesi uyar\u0131nca, Kanunun 12\u00a0nci\u00a0maddesinin (3) numaral\u0131 f\u0131kras\u0131 h\u00fckm\u00fc uygulanarak yurt i\u00e7i \u00fcretici fiyat endeksindeki de\u011fi\u015fim oran\u0131na g\u00f6re vergi tutarlar\u0131n\u0131n artt\u0131r\u0131lmas\u0131nda; (III) say\u0131l\u0131 listenin (A) cetvelinde yer alan asgari maktu vergi tutarlar\u0131 ile (B) cetvelinde yer alan asgari maktu ve maktu vergi tutarlar\u0131 i\u00e7in virg\u00fclden sonraki d\u00f6rt hane dikkate al\u0131n\u0131r.<\/p>\n

                                                                                                                           <\/p>\n

                                                                                                                          C- M\u00dcTESELS\u0130L SORUMLULUK<\/strong><\/p>\n

                                                                                                                           <\/p>\n

                                                                                                                            \n
                                                                                                                          1. \u00d6zel Etiketi veya \u0130\u015fareti Olmayan Mallar\u0131n Tespitinde M\u00fcteselsil Sorumluluk<\/strong><\/li>\n<\/ol>\n

                                                                                                                             <\/p>\n

                                                                                                                            Vergi Usul Kanununun 257\u00a0nci\u00a0maddesinin verdi\u011fi yetkiye dayan\u0131larak, 1 Seri No.lu T\u00fct\u00fcn Mamulleri ve Alkoll\u00fc \u0130\u00e7kilerde Bandroll\u00fc \u00dcr\u00fcn \u0130zleme Sistemi Genel Tebli\u011fi9\u00a0ile vergi g\u00fcvenli\u011fini sa\u011flamak amac\u0131yla t\u00fct\u00fcn mamulleri ve alkoll\u00fc i\u00e7kiler i\u00e7in bandroll\u00fc \u00fcr\u00fcn izleme sistemi kurulmu\u015f ve bu kapsamda s\u00f6z konusu mallar i\u00e7inbandrol\u00a0ve kod (biralar i\u00e7in) uygulamas\u0131 zorunlulu\u011fu getirilmi\u015ftir.<\/p>\n

                                                                                                                             <\/p>\n

                                                                                                                            \u00d6zel T\u00fcketim Vergisi Kanununun 13 \u00fcnc\u00fc maddesinin (5) numaral\u0131 f\u0131kras\u0131na g\u00f6re, Vergi Usul Kanununun m\u00fckerrer 257\u00a0nci\u00a0maddesinin verdi\u011fi yetki uyar\u0131nca kullan\u0131lma zorunlulu\u011fu getirilen \u00f6zel etiketi veya i\u015fareti olmayan\u00a0\u00d6TV\u2019ye\u00a0tabi mallar\u0131n bulunduruldu\u011funun tespit edilmesi halinde, bu mallar\u0131 bulunduranlar ad\u0131na; her bir tespit i\u00e7in bu Kanuna ekli (III) say\u0131l\u0131 listenin (A) Cetvelinde yer alan mallar\u0131n 50 litreyi, (B) Cetvelinde yer alan 2402.20 ve 2402.90.00.00.00 (yaln\u0131z t\u00fct\u00fcn yerine ge\u00e7en maddelerden yap\u0131lm\u0131\u015f sigaralar)\u00a0G.T.\u0130.P. numaral\u0131 mallar\u0131n 5.000 adedi a\u015fmas\u0131 halinde ise\u00a0m\u00fcteselsilen\u00a0sorumlu olmak \u00fczere, bu mallar\u0131 bulunduranlar ile ithal veya imal edenlerden herhangi biri ad\u0131na; mallar\u0131n tespit tarihindeki emsal bedeli veya miktar\u0131 \u00fczerinden Kanunun 11 inci maddesindeki esaslara g\u00f6re \u00d6TV\u00a0re\u2019sen\u00a0tarh edilir ve bu tarhiyata ayr\u0131ca vergi\u00a0ziya\u0131\u00a0cezas\u0131 uygulan\u0131r.<\/p>\n

                                                                                                                             <\/p>\n

                                                                                                                            1.1. Kanunda Belirtilen Hadleri A\u015fmayan (III) Say\u0131l\u0131 Listedeki Mallar\u0131n Tespitinde M\u00fcteselsil Sorumluluk<\/strong><\/p>\n

                                                                                                                             <\/p>\n

                                                                                                                            \u00d6zel T\u00fcketim Vergisi Kanununun 13 \u00fcnc\u00fc maddesinin (5) numaral\u0131 f\u0131kras\u0131nda, mezk\u00fbr f\u0131krada belirlenen hadleri a\u015fmayan \u00f6zel etiketi veya i\u015fareti olmayan sigara ve alkoll\u00fc i\u00e7ki tespitlerinde imalat\u00e7\u0131\/ithalat\u00e7\u0131 bak\u0131m\u0131ndan m\u00fcteselsil sorumluluk \u00f6ng\u00f6r\u00fclmedi\u011finden, bu mallar i\u00e7in sadece mal\u0131 arac\u0131nda, i\u015fyerinde veya herhangi bir yerde bulundurduklar\u0131 tespit edilenler ad\u0131na i\u015flem yap\u0131l\u0131r.<\/p>\n

                                                                                                                             <\/p>\n

                                                                                                                            \u00d6zel etiketi veya i\u015fareti olmayan s\u00f6z konusu mallar\u0131n tespitinde, yakalama\/el koyma i\u015flemini ger\u00e7ekle\u015ftiren ilgili kolluk birimleri taraf\u0131ndan; yakalama\/el koyma i\u015flemine ili\u015fkin d\u00fczenlenen tutana\u011f\u0131n bir \u00f6rne\u011fi, numune olmaks\u0131z\u0131n, do\u011frudan yakalaman\u0131n\/el koyman\u0131n ger\u00e7ekle\u015fti\u011fi yerdeki Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na (bulunmayan yerlerde Defterdarl\u0131\u011fa) g\u00f6nderilir. Bu tutanakta asgari olarak, bulunduranlar\u0131n kimlik\/pasaport bilgileri, yakalanan\/el konulan mal\u0131n miktar bilgileri ile bulunmas\u0131 halinde ay\u0131rt edici ibarelere ve alkoll\u00fc i\u00e7kilerde varsa \u00fcr\u00fcn \u00fczerindeki, i\u00e7erdi\u011fi alkol derecesine\/miktar\u0131na ili\u015fkin bilgilere yer verilir.<\/p>\n

                                                                                                                             <\/p>\n

                                                                                                                            \u0130lgili kolluk birimleri taraf\u0131ndan g\u00f6nderilen tutanak, Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 (bulunmayan yerlerde Defterdarl\u0131k) taraf\u0131ndan, bulunduranlar ad\u0131na tarhiyat yap\u0131labilmesi i\u00e7in bulunduranlar\u0131n;<\/p>\n

                                                                                                                             <\/p>\n

                                                                                                                              \n
                                                                                                                            • Faal m\u00fckellef olmas\u0131 durumunda bunlar\u0131n ba\u011fl\u0131 bulundu\u011fu,<\/li>\n<\/ul>\n

                                                                                                                               <\/p>\n

                                                                                                                                \n
                                                                                                                              • Faal m\u00fckellef olmamas\u0131 durumunda ikametg\u00e2hlar\u0131n\u0131n, i\u015fyerlerinin, kanuni veya i\u015f merkezlerinin bulundu\u011fu yer,<\/li>\n<\/ul>\n

                                                                                                                                 <\/p>\n

                                                                                                                                  \n
                                                                                                                                • T\u00fcrkiye\u2019de ikametg\u00e2h\u0131, i\u015fyeri, kanuni ve i\u015f merkezlerinin bulunmamas\u0131 durumunda ise yakalaman\u0131n\/el koyman\u0131n ger\u00e7ekle\u015fti\u011fi yer<\/li>\n<\/ul>\n

                                                                                                                                   <\/p>\n

                                                                                                                                  vergi\u00a0dairesine g\u00f6nderilir. Yukar\u0131da belirtilen durumlarda, tarhiyat\u0131 yapmas\u0131 \u00f6ng\u00f6r\u00fclen vergi dairesinin bulundu\u011fu ilgili ilde, Kanuna ekli (III) say\u0131l\u0131 liste bak\u0131m\u0131ndan g\u00f6revlendirilmi\u015f\/belirlenmi\u015f vergi dairesi varsa, s\u00f6z konusu tutanak bu vergi dairesine g\u00f6nderilir. Ba\u015fka bir ildeki vergi dairesine g\u00f6nderilmesi gereken tutanaklar, ilgili il Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na (bulunmayan yerlerde Defterdarl\u0131\u011fa) g\u00f6nderilir.<\/p>\n

                                                                                                                                   <\/p>\n

                                                                                                                                  S\u00f6z konusu mallara ait \u00d6TV, tespit tarihindeki emsal bedeli ve\/veya miktar\u0131 \u00fczerinden Kanunun 11 inci maddesindeki esaslar ve Tebli\u011fin (III\/A ve B) b\u00f6l\u00fcmlerindeki a\u00e7\u0131klamalara g\u00f6re\u00a0re\u2019sen\u00a0tarh edilir. Bu tarhiyata ayr\u0131ca vergi\u00a0ziya\u0131\u00a0cezas\u0131 da uygulan\u0131r.<\/p>\n

                                                                                                                                   <\/p>\n

                                                                                                                                  Yap\u0131lacak tarhiyatlarda, tarhiyata esas perakende sat\u0131\u015f fiyat\u0131n\u0131n, takdir komisyonlar\u0131 marifetiyle belirlenmesi m\u00fcmk\u00fcnd\u00fcr. Bu durumda, marka ve ay\u0131rt edici ibaresi ayn\u0131 olan \u00fcr\u00fcn ile ilgili, Tebli\u011fin (III\/C\/1.2) b\u00f6l\u00fcm\u00fc \u00e7er\u00e7evesinde, T\u00fct\u00fcn ve Alkol Piyasas\u0131 D\u00fczenleme Kurumu (TAPDK) taraf\u0131ndan daha \u00f6nce g\u00f6nderilmi\u015f de\u011ferlendirme raporu\/raporlar\u0131 bulunmas\u0131 halinde, ge\u00e7erlili\u011fi hususunda aksi y\u00f6nde tespit olmamas\u0131 kayd\u0131yla, bu rapordaki\/raporlardaki vergilendirmeye esas veriler kullan\u0131labilir. Daha \u00f6nce TAPDK taraf\u0131ndan g\u00f6nderilmi\u015f de\u011ferlendirme raporu bulunmamas\u0131 ve s\u00f6z konusu mal\u0131n yasal olarak piyasada sat\u0131\u015f\u0131n\u0131n olmamas\u0131 halinde ise emsal bedel (piyasaya arz edilen benzer mallar\u0131n piyasadaki en d\u00fc\u015f\u00fck perakende sat\u0131\u015f fiyat\u0131) \u00fczerinden hesaplanan nispi \u00d6TV tutar\u0131, asgari maktu vergi tutar\u0131 ile yap\u0131lacak k\u0131yaslamada dikkate al\u0131nabilir. Emsal bedelin ve alkoll\u00fc i\u00e7ki tespitlerinde ayr\u0131ca alkol oran\u0131n\u0131n, Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\/Defterdarl\u0131k taraf\u0131ndan\u00a0TAPDK\u2019dan\u00a0da temin edilmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

                                                                                                                                   <\/p>\n

                                                                                                                                  Kolluk kuvvetleri taraf\u0131ndan d\u00fczenlenen yakalama\/el koyma tutanaklar\u0131 ile birden fazla ki\u015finin s\u00f6z konusu mallar\u0131 arac\u0131nda, i\u015fyerinde veya herhangi bir yerde bulundurdu\u011funun tespit edilmesi halinde, tarha yetkili vergi daireleri taraf\u0131ndan her biri ad\u0131na ayr\u0131\u00a0ayr\u0131\u00a0tarhiyat yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Bu durumda, yap\u0131lacak\u00a0tahsilataba\u011fl\u0131 olarak di\u011fer bulunduranlar ad\u0131na yap\u0131lan tarhiyatlar\u0131n\/tarhiyatlara ili\u015fkin tahakkuklar\u0131n terkin edilece\u011fi a\u00e7\u0131kt\u0131r.<\/p>\n

                                                                                                                                   <\/p>\n

                                                                                                                                  \u00d6te yandan, \u00d6zel T\u00fcketim Vergisi Kanununun 13 \u00fcnc\u00fc maddesinin (5) numaral\u0131 f\u0131kras\u0131nda, \u00f6zel etiketi veya i\u015fareti olmayan, (III) say\u0131l\u0131 listenin (B) cetvelinde yer alan sigara d\u0131\u015f\u0131ndaki t\u00fct\u00fcn mamullerinin tespitinde de imalat\u00e7\u0131\/ithalat\u00e7\u0131 bak\u0131m\u0131ndan m\u00fcteselsil sorumluluk \u00f6ng\u00f6r\u00fclmemi\u015ftir. Buna g\u00f6re, miktar\u0131na bak\u0131lmaks\u0131z\u0131n sigara d\u0131\u015f\u0131ndaki t\u00fct\u00fcn mamullerine ili\u015fkin tespitlerde de bu b\u00f6l\u00fcmdeki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde i\u015flem tesis edilir.<\/p>\n

                                                                                                                                   <\/p>\n

                                                                                                                                  1.2. Kanunda Belirtilen Hadleri A\u015fan (III) Say\u0131l\u0131 Listedeki Mallar\u0131n Tespitinde M\u00fcteselsil Sorumluluk<\/strong><\/p>\n

                                                                                                                                   <\/p>\n

                                                                                                                                  \u00d6zel T\u00fcketim Vergisi Kanununun 13 \u00fcnc\u00fc maddesinin (5) numaral\u0131 f\u0131kras\u0131nda belirtilen hadleri a\u015fan miktarlarda \u00f6zel etiketi veya i\u015fareti olmayan sigara ve alkoll\u00fc i\u00e7ki tespiti \u00fczerine, yakalama\/el koyma i\u015flemini ger\u00e7ekle\u015ftiren ilgili kolluk birimleri taraf\u0131ndan; yakalama\/el koyma i\u015flemine ili\u015fkin d\u00fczenlenen tutana\u011f\u0131n bir \u00f6rne\u011fi ile yakalanan\/el konulan t\u00fcm mallardan al\u0131nan yeterli say\u0131da ve\/veya miktarda numune, s\u00f6z konusu mallar\u0131n hangi ithalat\u00e7\u0131 ya da imalat\u00e7\u0131ya ait oldu\u011funun tespiti i\u00e7in,\u00a0TAPDK\u2019ya\u00a0g\u00f6nderilir.\u00a0S\u00f6z konusu tutanakta asgari olarak, bulunduranlar\u0131n kimlik\/pasaport bilgileri, yakalanan\/el konulan mal\u0131n miktar bilgileri ile bulunmas\u0131 halinde ay\u0131rt edici ibarelere ili\u015fkin bilgiler yer al\u0131r.<\/p>\n

                                                                                                                                   <\/p>\n

                                                                                                                                  TAPDK, numuneler \u00fczerinde yapaca\u011f\u0131 analiz sonucunda mallar\u0131n miktar\u0131, alkol derecesi, emsal bedeli gibi tespite konu mal t\u00fcrleri itibar\u0131yla verginin hesab\u0131na esas bilgileri de i\u00e7eren bir de\u011ferlendirme raporu d\u00fczenler. Sigaralar i\u00e7in d\u00fczenlenen de\u011ferlendirme raporunda, emsal bedel olarak perakende sat\u0131\u015f fiyatlar\u0131na yer verilir. Raporda ayr\u0131ca yakalanan\/el konulan mallar\u0131n ithalat\u00e7\u0131 veya imalat\u00e7\u0131 baz\u0131nda ayr\u0131m\u0131 ile ayn\u0131 ithalat\u00e7\u0131 ya da imalat\u00e7\u0131ya ait mallar\u0131n miktar ve marka bilgileriyle, bulunmas\u0131 halinde ay\u0131rt edici ibare bilgileri itibar\u0131yla tasnifi yap\u0131l\u0131r ve Kanunda belirtilen miktarlar\u0131n a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131 belirtilir. TAPDK taraf\u0131ndan 30 g\u00fcn i\u00e7erisinde d\u00fczenlenecek bu rapor yakalama\/el koyma i\u015flemine ili\u015fkin olarak d\u00fczenlenen tutanak ile birlikte ayn\u0131 s\u00fcre i\u00e7erisinde yakalaman\u0131n\/el koyman\u0131n ger\u00e7ekle\u015fti\u011fi yerdeki Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na (bulunmayan yerlerde Defterdarl\u0131\u011fa) g\u00f6nderilir. S\u00f6z konusu analiz neticesinde numuneler TAPDK taraf\u0131ndan imha edilir ve yakalama\/el koyma i\u015flemini ger\u00e7ekle\u015ftiren ilgili kolluk birimine bilgi verilir.<\/p>\n

                                                                                                                                   <\/p>\n

                                                                                                                                  Yakalaman\u0131n\/el koyman\u0131n ger\u00e7ekle\u015fti\u011fi yer Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 (bulunmayan yerlerde Defterdarl\u0131k), TAPDK taraf\u0131ndan g\u00f6nderilen rapor ile yakalama\/el koyma i\u015flemine ili\u015fkin tutana\u011f\u0131, bulunduranlar ad\u0131na tarhiyat yap\u0131labilmesi i\u00e7in bulunduranlar\u0131n;<\/p>\n

                                                                                                                                   <\/p>\n

                                                                                                                                    \n
                                                                                                                                  • Faal m\u00fckellef olmas\u0131 durumunda bunlar\u0131n ba\u011fl\u0131 bulundu\u011fu,<\/li>\n<\/ul>\n

                                                                                                                                     <\/p>\n

                                                                                                                                      \n
                                                                                                                                    • Faal m\u00fckellef olmamas\u0131 durumunda ikametg\u00e2hlar\u0131n\u0131n, i\u015fyerlerinin, kanuni veya i\u015f merkezlerinin bulundu\u011fu yer,<\/li>\n<\/ul>\n

                                                                                                                                       <\/p>\n

                                                                                                                                        \n
                                                                                                                                      • T\u00fcrkiye\u2019de ikametg\u00e2h\u0131, i\u015fyeri, kanuni veya i\u015f merkezleri bulunmayanlarda ise yakalaman\u0131n\/el koyman\u0131n ger\u00e7ekle\u015fti\u011fi yer<\/li>\n<\/ul>\n

                                                                                                                                         <\/p>\n

                                                                                                                                        vergi\u00a0dairesine g\u00f6nderir. Yukar\u0131da belirtilen durumlarda, tarhiyat\u0131 yapmas\u0131 \u00f6ng\u00f6r\u00fclen vergi dairesinin bulundu\u011fu ilgili ilde, Kanuna ekli (III) say\u0131l\u0131 liste bak\u0131m\u0131ndan g\u00f6revlendirilmi\u015f\/belirlenmi\u015f vergi dairesi varsa, s\u00f6z konusu belgeler bu vergi dairesine g\u00f6nderilir. Ba\u015fka bir ildeki vergi dairesine g\u00f6nderilmesi gereken belgeler, ilgili il Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na (bulunmayan yerlerde Defterdarl\u0131\u011fa) g\u00f6nderilir.<\/p>\n

                                                                                                                                         <\/p>\n

                                                                                                                                        S\u00f6z konusu mallara ait \u00d6TV, tespit tarihindeki emsal bedeli ve\/veya miktar\u0131 \u00fczerinden Kanunun 11 inci maddesindeki esaslar ve Tebli\u011fin (III\/A ve B) b\u00f6l\u00fcmlerindeki a\u00e7\u0131klamalara g\u00f6re\u00a0re\u2019sen\u00a0tarh edilir. Bu tarhiyata ayr\u0131ca vergi\u00a0ziya\u0131\u00a0cezas\u0131 da uygulan\u0131r. Bahse konu tespitlerde, takdir komisyonlar\u0131nca, TAPDK taraf\u0131ndan g\u00f6nderilen de\u011ferlendirme raporlar\u0131nda yer verilen tutarlar ve vergilendirmeye esas di\u011fer verilerin dikkate al\u0131naca\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/p>\n

                                                                                                                                         <\/p>\n

                                                                                                                                        Kolluk kuvvetleri taraf\u0131ndan yap\u0131lan tespitlerde \u00f6zel etiketi veya i\u015fareti bulunmayan\u00a0\u00d6TV\u2019ye\u00a0tabi s\u00f6z konusu mallar\u0131 bulunduranlar\u0131n birden fazla ki\u015fi olmas\u0131 halinde, tarha yetkili vergi daireleri taraf\u0131ndan her biri ad\u0131na ayr\u0131\u00a0ayr\u0131\u00a0tarhiyat yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Bu durumda, yap\u0131lacak\u00a0tahsilata\u00a0ba\u011fl\u0131 olarak di\u011fer bulunduranlar ad\u0131na yap\u0131lan tarhiyatlar\u0131n\/tarhiyatlara ili\u015fkin tahakkuklar\u0131n terkin edilece\u011fi a\u00e7\u0131kt\u0131r.<\/p>\n

                                                                                                                                         <\/p>\n

                                                                                                                                        \u0130thalat\u00e7\u0131\/imalat\u00e7\u0131 hakk\u0131nda bu kapsamda i\u015flem yap\u0131labilmesi, esas itibar\u0131yla s\u00f6z konusu mallar\u0131nTAPDK\u2019ya\u00a0kay\u0131tl\u0131 firmalarca piyasaya arz edilen \u00fcr\u00fcnler aras\u0131nda yer almas\u0131, di\u011fer bir ifade ile ithalat\u00e7\u0131n\u0131n\/imalat\u00e7\u0131n\u0131n T\u00fcrkiye\u2019de faaliyette bulunan firmalar aras\u0131nda olmas\u0131 halinde m\u00fcmk\u00fcnd\u00fcr. Ayr\u0131ca, ithalat\u00e7\u0131\/imalat\u00e7\u0131 firman\u0131n sorumlulu\u011fu, yakalanan\/el konulan mallardan sadece kendisine ait oldu\u011fu TAPDK taraf\u0131ndan belirlenen miktarla s\u0131n\u0131rl\u0131d\u0131r. Dolay\u0131s\u0131yla, yakalamalarda\/el koymalarda birden fazla ithalat\u00e7\u0131 veya imalat\u00e7\u0131ya ait mallar\u0131n ele ge\u00e7irilmesi durumunda m\u00fcteselsil sorumluluk, her bir ithalat\u00e7\u0131 veya imalat\u00e7\u0131ya ait mallar baz\u0131nda Kanunda belirtilen miktarlar\u0131n a\u015f\u0131lmas\u0131 halinde uygulan\u0131r.<\/p>\n

                                                                                                                                         <\/p>\n

                                                                                                                                        \u0130thalat\u00e7\u0131 veya imalat\u00e7\u0131ya y\u00f6nelik m\u00fcteselsil sorumluluk uygulamas\u0131 a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde yerine getirilir:<\/p>\n

                                                                                                                                         <\/p>\n

                                                                                                                                          \n
                                                                                                                                        1. Vergi, bulunduranlar ad\u0131na tarh ve tahakkuk ettirilerek \u00f6ncelikle bunlardan aran\u0131r.<\/li>\n<\/ol>\n

                                                                                                                                           <\/p>\n

                                                                                                                                            \n
                                                                                                                                          1. Yap\u0131lacak tarhiyat \u00fczerine tahsil edilebilir hale gelen vergi ve\u00a0fer\u2019ileri\u00a0ile cezan\u0131n;<\/li>\n<\/ol>\n

                                                                                                                                             <\/p>\n

                                                                                                                                              \n
                                                                                                                                            • Bulunduranlara, bilinen adreslerinde bulunamad\u0131\u011f\u0131ndan \u00f6deme emri tebli\u011f edilememi\u015f olmas\u0131 veya\u00a0<\/li>\n<\/ul>\n

                                                                                                                                               <\/p>\n

                                                                                                                                                \n
                                                                                                                                              • \u00d6deme emri tebli\u011f edilmekle birlikte mal beyan\u0131nda bulunulmam\u0131\u015f, vergi dairesince de mal\u0131 tespit olunamam\u0131\u015f ya da beyan edilen veya vergi dairesince tespit olunan mallar\u0131n amme alaca\u011f\u0131n\u0131 kar\u015f\u0131lamayaca\u011f\u0131n\u0131n anla\u015f\u0131lm\u0131\u015f olmas\u0131<\/li>\n<\/ul>\n

                                                                                                                                                 <\/p>\n

                                                                                                                                                hallerinde\u00a0ithalat\u00e7\u0131\/imalat\u00e7\u0131 nezdinde \u00f6deme emri ile takibine ba\u015flan\u0131r.\u00a0Ancak, bu mallar\u0131 bulunduranlar\u0131n, T\u00fcrkiye\u2019de ikametg\u00e2h\u0131, i\u015fyeri, kanuni veya i\u015f merkezlerinin olmamas\u0131, kimlik veya yurt i\u00e7i adres bilgilerinin tespit edilememesi, yurt d\u0131\u015f\u0131na ka\u00e7mas\u0131 ya da ka\u00e7ma ihtimalinin olmas\u0131 gibi durumlarda, bulunduranlar ad\u0131na tarha yetkili vergi dairesinin talebi \u00fczerine ithalat\u00e7\u0131n\u0131n\/imalat\u00e7\u0131n\u0131n \u00d6TV y\u00f6n\u00fcnden ba\u011fl\u0131 oldu\u011fu vergi dairesi taraf\u0131ndan do\u011frudan ithalat\u00e7\u0131\/imalat\u00e7\u0131 ad\u0131na bu uygulama kapsam\u0131nda tarhiyat yap\u0131labilir.<\/p>\n

                                                                                                                                                 <\/p>\n

                                                                                                                                                TAPDK taraf\u0131ndan d\u00fczenlenen de\u011ferlendirme raporlar\u0131nda, ithalat\u00e7\u0131n\u0131n\/imalat\u00e7\u0131n\u0131n belirlenemedi\u011fi durumlarda, ithalat\u00e7\u0131\/imalat\u00e7\u0131 hakk\u0131nda yap\u0131lacak bir i\u015flem bulunmad\u0131\u011f\u0131ndan, aksi y\u00f6nde bir tespit bulunmad\u0131k\u00e7a, bu mallar i\u00e7in sadece mal\u0131 arac\u0131nda, i\u015fyerinde veya herhangi bir yerde bulundurduklar\u0131 tespit edilenler ad\u0131na i\u015flem yap\u0131l\u0131r.<\/p>\n

                                                                                                                                                 <\/p>\n

                                                                                                                                                Kanunun 13 \u00fcnc\u00fc maddesinin (5) numaral\u0131 f\u0131kras\u0131nda belirlenen hadleri a\u015fan s\u00f6z konusu mallara ili\u015fkin tespitlerde kolluk kuvvetlerince mallara ili\u015fkin numunenin\u00a0TAPDK\u2019ya\u00a0g\u00f6nderilmemi\u015f olmas\u0131 durumunda, mezk\u00fbr maddede belirlenen limitleri a\u015fmayan tespitler gibi i\u015flem tesis edilir.<\/p>\n

                                                                                                                                                 <\/p>\n

                                                                                                                                                \u0130lgili kolluk birimleri taraf\u0131ndan yakalan\u0131p\/el konulup, analiz edilerek rapor d\u00fczenlenmesini\u00a0teminenTAPDK\u2019ya\u00a0g\u00f6nderilen mallara ve d\u00fczenlenen raporlara ili\u015fkin olarak TAPDK taraf\u0131ndan \u00fc\u00e7er ayl\u0131k d\u00f6nemler halinde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bilgi verilir.<\/p>\n

                                                                                                                                                 <\/p>\n

                                                                                                                                                1.3. Di\u011fer Hususlar<\/strong><\/p>\n

                                                                                                                                                 <\/p>\n

                                                                                                                                                \u00d6zel T\u00fcketim Vergisi Kanununun 13 \u00fcnc\u00fc maddesinin (5) numaral\u0131 f\u0131kras\u0131 uygulamas\u0131nda\u00a0\u00d6TV\u2019ninm\u00fckellefi, Tebli\u011fin (III\/C\/1.2) b\u00f6l\u00fcm\u00fcnde do\u011frudan ithalat\u00e7\u0131\/imalat\u00e7\u0131 ad\u0131na tarhiyat yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen durumlar hari\u00e7, \u00f6zel etiketi veya i\u015fareti olmayan\u00a0\u00d6TV\u2019ye\u00a0tabi mallar\u0131 arac\u0131nda, i\u015fyerinde veya herhangi bir yerde bulundurduklar\u0131 tespit edilenler oldu\u011fundan, hakk\u0131nda bu kapsamda tespit yap\u0131lanlar\u0131n \u00d6TV m\u00fckellefiyeti tesis edilir. S\u00f6z konusu mallar\u0131 bulunduranlar\u0131n yabanc\u0131 uyruklu olmas\u0131 ve\/veya T\u00fcrkiye\u2019de ikametg\u00e2h\u0131, i\u015fyeri, kanuni ve i\u015f merkezlerinin bulunmamas\u0131 bu uygulama kapsam\u0131nda i\u015flem tesisine engel te\u015fkil etmez.<\/p>\n

                                                                                                                                                 <\/p>\n

                                                                                                                                                \u00d6zel etiketi veya i\u015fareti bulunmayan\u00a0\u00d6TV\u2019ye\u00a0tabi mallar\u0131 bulundurdu\u011fu tespit edilen yabanc\u0131 uyruklu ve\/veya T\u00fcrkiye\u2019de ikametg\u00e2h\u0131, i\u015fyeri, kanuni ve i\u015f merkezleri bulunmayan ki\u015filer ad\u0131na tesis edilmesi gereken m\u00fckellefiyet kayd\u0131, mevcut belgelere (pasaportlar\u0131nda yer alan kimlik bilgilerine, ilgili kolluk birimi taraf\u0131ndan d\u00fczenlenen tutanakta yer alan kimlik bilgilerine v.b.) g\u00f6re yakalama\/el koyma i\u015fleminin yap\u0131ld\u0131\u011f\u0131 yer vergi dairesince (varsa Kanuna ekli (III) say\u0131l\u0131 liste bak\u0131m\u0131ndan ilgili ilde g\u00f6revlendirilmi\u015f\/belirlenmi\u015f vergi dairesince) yap\u0131l\u0131r.<\/p>\n

                                                                                                                                                 <\/p>\n

                                                                                                                                                \u00d6zel etiketi veya i\u015fareti olmayan mallar\u0131n kargo \u015firketleri nezdinde yakalanmas\u0131 durumunda, g\u00f6nderici hakk\u0131nda i\u015flem tesis edilir. Ancak, g\u00f6nderen ki\u015fiye ili\u015fkin bilgilerin (kimlik bilgileri, adres) bulunmamas\u0131 nedeniyle g\u00f6nderene ula\u015f\u0131lamad\u0131\u011f\u0131 durumlarda ta\u015f\u0131ma yapan kargo \u015firketi hakk\u0131nda i\u015flem tesis edilir. Bununla birlikte,\u00a021\/3\/2007\u00a0tarihli ve 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu10\u00a0kapsam\u0131nda haklar\u0131nda soru\u015fturma gerektirmesine ba\u011fl\u0131 olarak, yakalama\/el koyma tutana\u011f\u0131nda kargo \u015firketine ve\/veya \u00e7al\u0131\u015fanlar\u0131na y\u00f6nelik tespitlere de yer verilmi\u015f olmas\u0131 halinde, g\u00f6nderen ki\u015fi ile birlikte kargo \u015firketi de sorumlu tutularak buna g\u00f6re i\u015flem tesis edilir.<\/p>\n

                                                                                                                                                 <\/p>\n

                                                                                                                                                Kolluk kuvvetlerince d\u00fczenlenen yakalama\/el koyma tutanaklar\u0131 ile TAPDK taraf\u0131ndan d\u00fczenlenen de\u011ferlendirme raporlar\u0131nda eksiklikler bulunmas\u0131 halinde, Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 (bulunmayan yerlerde Defterdarl\u0131k) arac\u0131l\u0131\u011f\u0131yla tutanaklardaki eksiklikler ilgili kolluk birimi, de\u011ferlendirme raporlar\u0131ndaki eksiklikler ise TAPDK nezdinde tamamlat\u0131l\u0131r.<\/p>\n

                                                                                                                                                  \n
                                                                                                                                                1. \u0130\u015fleme Taraf Olanlar\u0131n M\u00fcteselsil Sorumlulu\u011fu<\/strong><\/li>\n<\/ol>\n

                                                                                                                                                  2.1. M\u00fcteselsil Sorumlulu\u011fun Kapsam<\/strong><\/p>\n

                                                                                                                                                  Vergi Usul Kanununun 11 inci maddesinde, mal al\u0131m-sat\u0131m\u0131 ile hizmet ifas\u0131 dolay\u0131s\u0131yla vergi kesintisi yapmak ve vergi dairesine yat\u0131rmak zorunda olanlar\u0131n, bu y\u00fck\u00fcml\u00fcl\u00fckleri yerine getirmemeleri halinde verginin \u00f6denmesinden, al\u0131m-sat\u0131ma taraf olanlar\u0131n, hizmetten yararlananlar\u0131n ve aralar\u0131nda do\u011frudan veya h\u0131s\u0131ml\u0131k nedeniyle ya da sermaye, organizasyon veya y\u00f6netimine kat\u0131lmak veya menfaat sa\u011flamak suretiyle dolayl\u0131 olarak ili\u015fkide bulundu\u011fu tespit olunanlar\u0131n\u00a0m\u00fcteselsilen\u00a0sorumlu olaca\u011f\u0131, ancak\u00a0m\u00fcteselsilen\u00a0sorumlulu\u011fun nihai t\u00fcketiciler i\u00e7in s\u00f6z konusu olmayaca\u011f\u0131,\u00a0\u00a0m\u00fcteselsil sorumlulu\u011fun \u015fartlar\u0131, s\u0131n\u0131rlar\u0131 ve bu konuya ili\u015fkin usul ve esaslar\u0131n Maliye Bakanl\u0131\u011f\u0131nca belirlenece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                   <\/p>\n

                                                                                                                                                  Bu yetkiye dayan\u0131larak, \u00d6TV m\u00fckellefinin, \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 liste kapsam\u0131ndaki mallar\u0131n teslimine ait\u00a0\u00d6TV\u2019yi\u00a0Hazine’ye intikal ettirmedi\u011finin tespit edilmesi halinde, sat\u0131c\u0131 (\u00d6TV m\u00fckellefi) taraf\u0131ndan mal teslim edilen nihai t\u00fcketici ger\u00e7ek ki\u015filer d\u0131\u015f\u0131ndaki m\u00fckelleflerin, bu i\u015fleme ili\u015fkin olarak Hazine’ye intikal etmeyen\u00a0\u00d6TV\u2019den, sat\u0131c\u0131 ile birlikte\u00a0m\u00fcteselsilen\u00a0sorumlu tutulmas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

                                                                                                                                                   <\/p>\n

                                                                                                                                                  2.2. M\u00fcteselsil Sorumlulu\u011fu Kald\u0131ran Haller<\/strong><\/p>\n

                                                                                                                                                   <\/p>\n

                                                                                                                                                  Al\u0131c\u0131lar\u0131n, \u00d6TV d\u00e2hil toplam i\u015flem bedelini;<\/p>\n

                                                                                                                                                   <\/p>\n

                                                                                                                                                    \n
                                                                                                                                                  • 19\/10\/2005\u00a0tarihli ve 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu11\u00a0h\u00fck\u00fcmlerine g\u00f6re faaliyette bulunan bankalar vas\u0131tas\u0131yla \u00f6demeleri ve bankaya yap\u0131lan \u00f6deme s\u0131ras\u0131nda d\u00fczenlenen belgede sat\u0131c\u0131n\u0131n (veya ad\u0131na hareket edenlerin) ad\u0131-soyad\u0131 (t\u00fczel ki\u015filerde unvan\u0131) ile banka hesap numaras\u0131n\u0131 ve vergi kimlik numaras\u0131n\u0131 do\u011fru olarak yazd\u0131rmalar\u0131,<\/li>\n<\/ul>\n

                                                                                                                                                     <\/p>\n

                                                                                                                                                      \n
                                                                                                                                                    • \u00c7ekle \u00f6demi\u015f olmalar\u0131 halinde, \u00e7ekin\u00a013\/1\/2011\u00a0tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun12\u00a0785 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131 kapsam\u0131nda d\u00fczenlenmi\u015f olmas\u0131,<\/li>\n<\/ul>\n

                                                                                                                                                       <\/p>\n

                                                                                                                                                        \n
                                                                                                                                                      • Kredi kart\u0131 (faturada yer alan ki\u015fi veya kuruma ait) veya kamu kurum ve kurulu\u015flar\u0131 arac\u0131l\u0131\u011f\u0131yla (\u00f6n \u00f6deme avans\u0131 \u015feklinde kamu kurum ve kurulu\u015flar\u0131n\u0131n veznesine \u00f6deme gibi) \u00f6demi\u015f olmalar\u0131,<\/li>\n<\/ul>\n

                                                                                                                                                         <\/p>\n

                                                                                                                                                          \n
                                                                                                                                                        • PTT yoluyla \u00f6demi\u015f olmalar\u0131 halinde, \u00f6deme s\u0131ras\u0131nda d\u00fczenlenen belgenin ibraz\u0131 [sat\u0131c\u0131n\u0131n veya ad\u0131na hareket edenlerin ad\u0131-soyad\u0131 (t\u00fczel ki\u015filerde unvan\u0131) ile hesap numaras\u0131 ve vergi kimlik numaras\u0131n\u0131n do\u011fru olarak yazd\u0131r\u0131lm\u0131\u015f olmas\u0131]<\/li>\n<\/ul>\n

                                                                                                                                                           <\/p>\n

                                                                                                                                                          kayd\u0131yla\u00a0m\u00fcteselsil sorumluluk uygulamas\u0131 ile muhatap tutulmazlar. Herhangi bir hesaba ba\u011fl\u0131 olmaks\u0131z\u0131n yap\u0131lan \u00f6demeler, \u00f6rne\u011fin kasadan \u00f6deme yap\u0131lmas\u0131, sorumlulu\u011fu kald\u0131rmaz.<\/p>\n

                                                                                                                                                           <\/p>\n

                                                                                                                                                          Bunun yan\u0131 s\u0131ra, al\u0131c\u0131 ile sat\u0131c\u0131 aras\u0131nda muvazaaya dayanan bir i\u015flem yap\u0131ld\u0131\u011f\u0131n\u0131n veya menfaat sa\u011flayan do\u011frudan bir ili\u015fkinin veya h\u0131s\u0131ml\u0131k, sermayesine kat\u0131lma, organizasyon veya y\u00f6netimi i\u00e7inde yer alma \u015feklinde dolayl\u0131 bir ili\u015fkinin bulundu\u011funun vergi incelemesine yetkili olanlarca d\u00fczenlenmi\u015f raporlarla tespit edilmesi halinde, \u00f6deme yukar\u0131daki \u015fekilde tevsik edilmi\u015f olsa bile m\u00fcteselsil sorumluluk kalkmaz.<\/p>\n

                                                                                                                                                           <\/p>\n

                                                                                                                                                           <\/p>\n

                                                                                                                                                          Ayn\u0131 \u015fekilde bir m\u00fckellefin, daha \u00f6nceki safhalarda, Hazine’ye intikal ettirilmemi\u015f \u00d6TV nedeniyle m\u00fcteselsil sorumluluk uygulamas\u0131 ile muhatap tutulabilmesi i\u00e7in, s\u00f6z\u00fc edilen m\u00fckellef ile vergiyi Hazine’ye intikal ettirmeyen \u00d6TV m\u00fckellefi aras\u0131nda; menfaat sa\u011flayan do\u011frudan bir ili\u015fkinin veya h\u0131s\u0131ml\u0131k, sermayesine kat\u0131lma, organizasyon veya y\u00f6netimi i\u00e7inde yer alma \u015feklinde dolayl\u0131 bir ili\u015fkinin mevcudiyetinin vergi incelemesine yetkili olanlarca d\u00fczenlenmi\u015f raporlarda a\u00e7\u0131k\u00e7a belirtilmi\u015f olmas\u0131 zorunludur.<\/p>\n

                                                                                                                                                           <\/p>\n

                                                                                                                                                          Genel ve \u00f6zel b\u00fct\u00e7eli idareler, il \u00f6zel idareleri, belediyeler, k\u00f6yler, bunlar\u0131n te\u015fkil ettikleri birlikler, \u00fcniversiteler, d\u00f6ner sermayeli kurulu\u015flar, kanunla kurulan kamu kurum ve kurulu\u015flar\u0131, kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131, siyas\u00ee partiler ve sendikalar, kanunla kurulan veya t\u00fczel ki\u015fili\u011fi haiz emekli ve yard\u0131m sand\u0131klar\u0131, kamu menfaatine yararl\u0131 dernekler, Bakanlar Kurulunca vergi muafiyeti tan\u0131nan vak\u0131flar, sermayelerinin %51 veya daha fazlas\u0131 s\u00f6z konusu idare, kurum ve kurulu\u015flara ait iktisadi i\u015fletmeler ile \u00f6zelle\u015ftirme kapsam ve program\u0131na al\u0131nm\u0131\u015f olup hisselerinin yar\u0131s\u0131ndan fazlas\u0131 kamuya ait olan kurulu\u015flar\u0131n, verginin do\u011fdu\u011fu safhada taraf oldu\u011fu i\u015flemlerde m\u00fcteselsil sorumluluk uygulanmaz.<\/p>\n

                                                                                                                                                          2.3. M\u00fcteselsil Sorumlu Nezdinde Verginin Takibi<\/strong><\/p>\n

                                                                                                                                                          M\u00fcteselsil sorumluluk uygulamas\u0131 a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde yerine getirilir:<\/p>\n

                                                                                                                                                            \n
                                                                                                                                                          1. Vergi, \u00d6TV m\u00fckellefi ad\u0131na tarh ve tahakkuk ettirilerek \u00f6ncelikle m\u00fckellefinden aran\u0131r.<\/li>\n
                                                                                                                                                          2. \u00d6TV m\u00fckellefi taraf\u0131ndan eksik beyan edilen veya hi\u00e7 beyan edilmeyen vergi i\u00e7in yap\u0131lacak tarhiyat \u00fczerine tahsil edilebilir hale gelen vergi ve gecikme faizi ile ilgili olarak;<\/li>\n<\/ol>\n

                                                                                                                                                             <\/p>\n

                                                                                                                                                              \n
                                                                                                                                                            • \u00d6TV m\u00fckellefine, bilinen adreslerinde bulunamad\u0131\u011f\u0131ndan \u00f6deme emri tebli\u011f edilememi\u015f olmas\u0131 veya<\/li>\n<\/ul>\n

                                                                                                                                                               <\/p>\n

                                                                                                                                                                \n
                                                                                                                                                              • Kendisine \u00f6deme emri tebli\u011f edilen \u00d6TV m\u00fckellefinin mal beyan\u0131nda bulunmam\u0131\u015f, vergi dairesince de mal\u0131 tespit olunamam\u0131\u015f ya da beyan edilen veya vergi dairesince tespit olunan mallar\u0131n amme alaca\u011f\u0131n\u0131 kar\u015f\u0131lamayaca\u011f\u0131n\u0131n anla\u015f\u0131lm\u0131\u015f olmas\u0131<\/li>\n<\/ul>\n

                                                                                                                                                                 <\/p>\n

                                                                                                                                                                hallerinde\u00a0\u00d6TV m\u00fckellefi d\u0131\u015f\u0131ndaki m\u00fckellef (m\u00fcteselsil sorumlu) nezdinde \u00f6deme emri ile takibe ba\u015flan\u0131r.<\/p>\n

                                                                                                                                                                 <\/p>\n

                                                                                                                                                                iii. M\u00fcteselsil sorumluluk, sat\u0131n al\u0131nan mala ili\u015fkin hesaplanan \u00d6TV, varsa gecikme faizi ve gecikme zamm\u0131 ile s\u0131n\u0131rl\u0131d\u0131r. Cezalar sorumluluk kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r.<\/p>\n

                                                                                                                                                                IV- VERG\u0130LEND\u0130RME \u0130\u015eLEMLER\u0130<\/strong><\/p>\n

                                                                                                                                                                A- VERG\u0130LEND\u0130RME D\u00d6NEM\u0130<\/strong><\/p>\n

                                                                                                                                                                \u00d6zel T\u00fcketim Vergisi Kanununun 14 \u00fcnc\u00fc maddesine g\u00f6re, Kanuna ekli (III) say\u0131l\u0131 listede yer alan mallar\u0131n tesliminde vergilendirme d\u00f6nemi, faaliyette bulunulan takvim y\u0131l\u0131n\u0131n birer ayl\u0131k d\u00f6nemleridir.<\/p>\n

                                                                                                                                                                B- BEYAN ESASI<\/strong><\/p>\n

                                                                                                                                                                \u00d6TV, m\u00fckelleflerin yaz\u0131l\u0131 beyanlar\u0131 \u00fczerine tarh olunur.<\/p>\n

                                                                                                                                                                \u00d6TV m\u00fckellefleri, bir vergilendirme d\u00f6neminde vergiye tabi i\u015flemleri bulunmasa dahi bu d\u00f6nemlerle ilgili olarak beyanname vermek zorundad\u0131r.<\/p>\n

                                                                                                                                                                 <\/p>\n

                                                                                                                                                                Ancak, m\u00fczayede yoluyla sat\u0131\u015f yapanlar (s\u00fcrekli \u00d6TV m\u00fckellefiyeti bulunmayanlar), kendilerine \u00d6zel T\u00fcketim Vergisi Kanununun 4 \u00fcnc\u00fc maddesi uyar\u0131nca vergi sorumlulu\u011fu y\u00fcklenenler ve faal m\u00fckellefiyeti bulunmayanlardan Kanunun 13 \u00fcnc\u00fc maddesinin (5) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca \u00f6zel etiketi veya i\u015fareti bulunmayan\u00a0\u00d6TV\u2019ye\u00a0tabi mallar\u0131 bulundurmalar\u0131 nedeniyle m\u00fckellefiyet tesis ettirilenlerin, vergiye tabi i\u015flemlerin bulunmad\u0131\u011f\u0131 vergilendirme d\u00f6nemlerine ili\u015fkin olarak beyanname verme zorunluluklar\u0131 yoktur.<\/p>\n

                                                                                                                                                                 <\/p>\n

                                                                                                                                                                (III) say\u0131l\u0131 listede yer alan mallar\u0131n ithalat\u0131nda \u00d6TV, ilgili g\u00fcmr\u00fck idaresince hesaplanarak g\u00fcmr\u00fck mevzuat\u0131na g\u00f6re kabul edilen beyanname veya di\u011fer belgeler \u00fczerine imza al\u0131nmak suretiyle m\u00fckellefe, kanuni temsilcisine veya g\u00fcmr\u00fck m\u00fc\u015favirine tebli\u011f edilir.<\/p>\n

                                                                                                                                                                C- VERG\u0130N\u0130N BEYANI<\/strong><\/p>\n

                                                                                                                                                                  \n
                                                                                                                                                                1. Beyanname Verme Zaman\u0131<\/strong><\/li>\n<\/ol>\n

                                                                                                                                                                  (III) say\u0131l\u0131 listedeki mallara ili\u015fkin \u00d6TV beyannameleri, vergilendirme d\u00f6nemini izleyen ay\u0131n 15 inci g\u00fcn\u00fc ak\u015fam\u0131na kadar, KDV y\u00f6n\u00fcnden ba\u011fl\u0131 bulunulan vergi dairesine verilir.<\/p>\n

                                                                                                                                                                   <\/p>\n

                                                                                                                                                                  Ancak, \u00d6zel T\u00fcketim Vergisi Kanununun 14 \u00fcnc\u00fc maddesinin (5) numaral\u0131 f\u0131kras\u0131 ile\u00a05\/5\/2005\u00a0tarihli ve 5345 say\u0131l\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanunun13\u00a023 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n verdi\u011fi yetkilere dayan\u0131larak, (III) say\u0131l\u0131 liste uygulamas\u0131 bak\u0131m\u0131ndan ilgili ilde belirlenmi\u015f\/g\u00f6revlendirilmi\u015f vergi dairesinin bulunmas\u0131 halinde, beyanname bu vergi dairesine verilir.<\/p>\n

                                                                                                                                                                   <\/p>\n

                                                                                                                                                                  S\u00fcrekli \u00d6TV m\u00fckellefiyeti gerektiren faaliyeti olmayanlar\u0131n m\u00fczayede yoluyla yapt\u0131klar\u0131 sat\u0131\u015flara ili\u015fkin vergi, sat\u0131\u015f bedelinin tahsil edildi\u011fi g\u00fcn\u00fcn mesai saati bitimine kadar beyan edilir ve bu s\u00fcre i\u00e7inde \u00f6denir.<\/p>\n

                                                                                                                                                                   <\/p>\n

                                                                                                                                                                  (III) say\u0131l\u0131 listedeki mallardan, alkoll\u00fc i\u00e7kilere ait verginin beyan\u0131 (3A), t\u00fct\u00fcn mamullerine ait verginin beyan\u0131 (3B), kolal\u0131 gazozlara ait verginin beyan\u0131 ise (3C) numaral\u0131 \u00d6TV Beyannameleri ile yap\u0131l\u0131r.<\/p>\n

                                                                                                                                                                   <\/p>\n

                                                                                                                                                                    \n
                                                                                                                                                                  1. Beyanname \u0130\u00e7eri\u011fi Bilgilerin Do\u011fru Olarak Beyan Edilmemesi<\/strong><\/li>\n<\/ol>\n

                                                                                                                                                                     <\/p>\n

                                                                                                                                                                    Elektronik ortamda veya k\u00e2\u011f\u0131t ortam\u0131nda verilen beyannameler ve eklerinde, matrah ve vergi tutar\u0131 d\u0131\u015f\u0131ndaki bilgileri do\u011fru olarak beyan etmeyen m\u00fckellefler hakk\u0131nda Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca ikinci derece usuls\u00fczl\u00fck cezas\u0131 uygulan\u0131r.<\/p>\n

                                                                                                                                                                      \n
                                                                                                                                                                    1. Beyannamelerin Elektronik Ortamda G\u00f6nderilmesi<\/strong><\/li>\n<\/ol>\n

                                                                                                                                                                      (III) say\u0131l\u0131 listedeki mallara ili\u015fkin \u00d6TV beyannamelerinin, 34014\u00a0ve 34615\u00a0S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fleri ba\u015fta olmak \u00fczere, beyannamelerin elektronik ortamda g\u00f6nderilmesine ili\u015fkin Vergi Usul Kanunu Genel Tebli\u011flerinde belirlenen usul ve esaslar \u00e7er\u00e7evesinde elektronik ortamda g\u00f6nderilmesi zorunludur.<\/p>\n

                                                                                                                                                                      \u00d6TV\u2019ye\u00a0tabi i\u015flemlerin bulunmamas\u0131, ilgili d\u00f6neme ait \u00d6TV beyannamelerinin verilmesine engel te\u015fkil etmez. Bu durumda beyannamenin, \u201cGenel Bilgiler\u201d b\u00f6l\u00fcm\u00fcnde yer alan \u201cBeyannamede beyan edilecek bilgim bulunmamaktad\u0131r.\u201d kutucu\u011fu i\u015faretlenmek suretiyle beyanname verilir.<\/p>\n

                                                                                                                                                                      Beyannamelerde \u00d6TV indirimine dayanak i\u015flem t\u00fcr\u00fc olarak \u201cAyn\u0131 Listedeki Mal\u0131n \u0130malatta Kullan\u0131lmas\u0131\u201d se\u00e7ene\u011finin se\u00e7ilmesi durumunda, \u201c\u0130ndirilecek \u00d6TV\u201d alan\u0131na bu d\u00f6nemde \u00d6TV hesaplanmak suretiyle teslim edilen mal\u0131n imalinde kullan\u0131lan mal i\u00e7in \u00f6denmi\u015f olan \u00d6TV tutar\u0131 yaz\u0131l\u0131r. \u0130mal edilmeyen veya imal edilmi\u015f olsa dahi, \u00d6TV uygulanarak teslimi hen\u00fcz ger\u00e7ekle\u015fmeyen mallar\u0131n imalinde kullan\u0131lan mallar i\u00e7in \u00f6denen \u00d6TV bu alanda beyan edilen tutara d\u00e2hil edilmez.<\/p>\n

                                                                                                                                                                      Beyannamelerin \u201cMatrah ve Vergi Bildirimi\u201d b\u00f6l\u00fcm\u00fcnde yer alan \u201cTeslimler\u201d tablosuna, ihra\u00e7 kayd\u0131yla yap\u0131lan teslimler de d\u00e2hil edilir. \u0130hra\u00e7 kayd\u0131yla yap\u0131lan teslimler, ayr\u0131ca beyannamelerin \u201cTecil\u201d b\u00f6l\u00fcm\u00fcnde yer alan \u201c\u0130hra\u00e7 Kayd\u0131yla Sat\u0131lan Mallara Ait Teciller\u201d tablosunda da beyan edilir.<\/p>\n

                                                                                                                                                                      Alkoll\u00fc i\u00e7ki \u00fcreticilerince, ilgili beyan d\u00f6nemine ait\u00a0bandrol\u00a0bilgileri (3A) numaral\u0131 \u00d6TV Beyannamesinin \u201cEkler\u201d b\u00f6l\u00fcm\u00fcnde yer alan “Bandrol Bilgileri” ba\u015fl\u0131kl\u0131 Tablo-1\u2019e; ayn\u0131 beyan d\u00f6nemine ait bandroll\u00fc\/kodlu alkoll\u00fc i\u00e7ki \u00fcr\u00fcnlerine (bira d\u00e2hil) ili\u015fkin stok bilgileri ise \u201cBandroll\u00fc\/Kodlu \u00dcr\u00fcn Bilgileri\u201d ba\u015fl\u0131kl\u0131 Tablo-2\u2019ye girilir. Bira \u00fcreticilerince, Tablo-1\u2019e sadece f\u0131\u00e7\u0131 ambalajl\u0131 bira \u00fcr\u00fcnlerine ili\u015fkin\u00a0bandrol\u00a0bilgileri; Tablo-2\u2019ye isebandrollenmi\u015f\u00a0f\u0131\u00e7\u0131 ambalajl\u0131 biralarla \u015fi\u015fe, kutu, pet \u015fi\u015fe ve benzeri ambalajl\u0131 di\u011fer kodlu bira \u00fcr\u00fcnlerine ili\u015fkin stok bilgileri girilir.<\/p>\n

                                                                                                                                                                      T\u00fct\u00fcn mamul\u00fc \u00fcreticilerince, ilgili beyan d\u00f6nemine ait\u00a0bandrol\u00a0bilgileri (3B) numaral\u0131 \u00d6TV Beyannamesinin \u201cEkler\u201d b\u00f6l\u00fcm\u00fcnde yer alan \u201cBandrol Bilgileri\u201d ba\u015fl\u0131kl\u0131 Tablo-1\u2019e; ayn\u0131 beyan d\u00f6nemine ait bandroll\u00fc t\u00fct\u00fcn mamullerine ili\u015fkin stok bilgileri ise beyanname eki \u201cBandroll\u00fc \u00dcr\u00fcn Bilgileri\u201d ba\u015fl\u0131kl\u0131 Tablo-2\u2019ye girilir.<\/p>\n

                                                                                                                                                                      Herhangi bir beyan d\u00f6neminde, vergiye tabi i\u015flemin bulunmamas\u0131 nedeniyle matraha ve\/veya hesaplanan vergiye ili\u015fkin bilginin olmamas\u0131 halinde de m\u00fckelleflerce, beyannamenin yukar\u0131da belirtilen\u00a0bandrol\u00a0ve bandroll\u00fc\/kodlu \u00fcr\u00fcn bilgilerine ili\u015fkin tablolar\u0131n kendilerini ilgilendiren k\u0131s\u0131mlar\u0131 doldurulur.<\/p>\n

                                                                                                                                                                      \u0130stisna kapsam\u0131nda yap\u0131lan teslimler ile indirilecek\u00a0\u00d6TV\u2019ye\u00a0ili\u015fkin tevsik edici belgelerin, ilgili oldu\u011fu d\u00f6neme ait \u00d6TV beyannamesinin verildi\u011fi g\u00fcn\u00fcn mesai saati bitimine kadar bir dilek\u00e7e ekinde ilgili vergi dairesine tevdi edilmesi zorunludur. Aksi halde, m\u00fckellefler ad\u0131na Vergi Usul Kanununun ilgili h\u00fck\u00fcmleri gere\u011fince ikinci derece usuls\u00fczl\u00fck cezas\u0131 kesilir.<\/p>\n

                                                                                                                                                                      \u00c7- TARH \u0130\u015eLEMLER\u0130<\/strong><\/p>\n

                                                                                                                                                                        \n
                                                                                                                                                                      1. Tarh Yeri<\/strong><\/li>\n<\/ol>\n

                                                                                                                                                                        (III) say\u0131l\u0131 listedeki mallar i\u00e7in beyan edilen \u00d6TV, m\u00fckellefin KDV y\u00f6n\u00fcnden ba\u011fl\u0131 bulundu\u011fu vergi dairesi taraf\u0131ndan tarh olunur.<\/p>\n

                                                                                                                                                                        (III) say\u0131l\u0131 liste uygulamas\u0131 bak\u0131m\u0131ndan ilgili ilde belirlenmi\u015f\/g\u00f6revlendirilmi\u015f vergi dairesinin bulunmas\u0131 halinde, beyan edilen \u00d6TV bu vergi dairesi taraf\u0131ndan tarh olunur.<\/p>\n

                                                                                                                                                                        S\u00f6z konusu mallar\u0131n ithalat\u0131nda \u00d6TV, ilgili g\u00fcmr\u00fck idaresince hesaplan\u0131r. \u0130thalat vergilerine tabi olmayan mallara ait \u00d6TV, g\u00fcmr\u00fck mevzuat\u0131na g\u00f6re kabul edilen beyannamenin veya di\u011fer belgelerin tescili tarihinde, bu tarihteki oran ve\/veya tutarlar \u00fczerinden hesaplanarak tahsil edilir.<\/p>\n

                                                                                                                                                                          \n
                                                                                                                                                                        1. Tarhiyat\u0131n Muhatab\u0131<\/strong><\/li>\n<\/ol>\n

                                                                                                                                                                          \u00d6TV, bu vergiye m\u00fckellef olan ger\u00e7ek veya t\u00fczel ki\u015filer ad\u0131na tarh olunur. \u015eu kadar ki;<\/p>\n

                                                                                                                                                                            \n
                                                                                                                                                                          • Adi ortakl\u0131klarda, verginin \u00f6denmesinden ortaklar\u0131n tamam\u0131\u00a0m\u00fcteselsilen\u00a0sorumlu olmak \u00fczere ortaklardan herhangi biri,<\/li>\n
                                                                                                                                                                          • M\u00fckellefin, T\u00fcrkiye i\u00e7inde ikametg\u00e2h\u0131n\u0131n, i\u015fyerinin, kanuni merkezi ve i\u015f merkezinin bulunmamas\u0131 veya Maliye Bakanl\u0131\u011f\u0131nca gerekli g\u00f6r\u00fclen hallerde ise vergi sorumlular\u0131<\/li>\n<\/ul>\n

                                                                                                                                                                            tarhiyata\u00a0muhatap tutulur.<\/p>\n

                                                                                                                                                                              \n
                                                                                                                                                                            1. Tarh Zaman\u0131<\/strong><\/li>\n<\/ol>\n

                                                                                                                                                                              (III) say\u0131l\u0131 listedeki mallara ait \u00d6TV, beyannamenin verildi\u011fi g\u00fcnde, beyanname posta ile g\u00f6nderilmi\u015fse tarhiyatla g\u00f6revli vergi dairesine geldi\u011fi tarihi takip eden yedi g\u00fcn i\u00e7inde tarh edilir.<\/p>\n

                                                                                                                                                                              D- VERG\u0130N\u0130N \u00d6DENMES\u0130<\/strong><\/p>\n

                                                                                                                                                                              \u00d6TV, beyanname verme s\u00fcresi i\u00e7inde \u00f6denir.<\/p>\n

                                                                                                                                                                              (III) say\u0131l\u0131 listede yer alan mallar\u0131n ithalat\u0131nda \u00d6TV, ilgili g\u00fcmr\u00fck idaresince hesaplan\u0131r ve g\u00fcmr\u00fck mevzuat\u0131na g\u00f6re kabul edilen beyanname veya di\u011fer belgeler \u00fczerine imza al\u0131nmak suretiyle m\u00fckellefe, kanuni temsilcisine veya g\u00fcmr\u00fck m\u00fc\u015favirine tebli\u011f edilir. Bu tebli\u011f \u00fczerine ortaya \u00e7\u0131kabilecek ihtilaflar i\u00e7in g\u00fcmr\u00fck vergisinin tabi oldu\u011fu usul ve esaslar uygulan\u0131r. Bu vergi, g\u00fcmr\u00fck vergileri ile ayn\u0131 zamanda \u00f6denir. G\u00fcmr\u00fck vergilerine tabi olmayan mallara ait \u00d6TV ise g\u00fcmr\u00fck mevzuat\u0131na g\u00f6re kabul edilen beyannamenin veya di\u011fer belgelerin tescili tarihindeki esaslara g\u00f6re, bu tarihteki oran ve\/veya tutar \u00fczerinden hesaplanarak tahsil edilir.<\/p>\n

                                                                                                                                                                              E- VERG\u0130N\u0130N BELGELERDE G\u00d6STER\u0130LMES\u0130<\/strong><\/p>\n

                                                                                                                                                                              \u00d6zel T\u00fcketim Vergisi Kanununun 15 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca, vergiye tabi i\u015flemlere ait \u00d6TV, fatura veya benzeri belgelerde ayr\u0131ca g\u00f6sterilir.<\/p>\n

                                                                                                                                                                              \u00d6rnek 1:\u00a0<\/strong>13\/7\/2015\u00a0tarihinde, KDV ve \u00d6TV hari\u00e7 imalat\u00e7\u0131 teslim fiyat\u0131 1.000 TL olan 33\u00a0cl\u2019lik\u00a01.000 kutu kolal\u0131 gazozun imalat\u00e7\u0131s\u0131 taraf\u0131ndan teslimine ili\u015fkin d\u00fczenlenen faturada a\u015fa\u011f\u0131daki bilgilere yer verilir.<\/p>\n

                                                                                                                                                                              Sat\u0131\u015f bedeli (KDV ve \u00d6TV hari\u00e7)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01.000 TL<\/p>\n

                                                                                                                                                                              Hesaplanan \u00d6TV Tutar\u0131 (1.000 TL x 0,25=)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0250 TL<\/p>\n

                                                                                                                                                                              KDV Matrah\u0131 (1.000 TL + 250 TL=)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01.250 TL<\/p>\n

                                                                                                                                                                              Hesaplanan KDV Tutar\u0131 (1.250 TL x 0,08=)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0100 TL<\/p>\n

                                                                                                                                                                              GENEL TOPLAM\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01.350 TL<\/p>\n

                                                                                                                                                                              Yaln\u0131z\u00a0bin\u00fc\u00e7y\u00fczelli\u00a0T\u00fcrk Liras\u0131d\u0131r.<\/p>\n

                                                                                                                                                                              \u00d6rnek 2:\u00a0<\/strong>13\/7\/2015\u00a0tarihinde, KDV ve \u00d6TV hari\u00e7 imalat\u00e7\u0131 teslim fiyat\u0131 80 TL, alkol derecesi 5 olan, 20 litre biran\u0131n imalat\u00e7\u0131s\u0131 taraf\u0131ndan teslimine ili\u015fkin d\u00fczenlenen faturada a\u015fa\u011f\u0131daki bilgilere yer verilir.<\/p>\n

                                                                                                                                                                              Sat\u0131\u015f bedeli (KDV ve \u00d6TV hari\u00e7)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a080 TL<\/p>\n

                                                                                                                                                                              Hesaplanan \u00d6TV Tutar\u0131 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a089,66 TL<\/p>\n

                                                                                                                                                                              KDV Matrah\u0131 (80 TL + 89,66 TL=)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0169,66 TL<\/p>\n

                                                                                                                                                                              Hesaplanan KDV Tutar\u0131 (169,66 TL x 0,18=)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a030,54 TL<\/p>\n

                                                                                                                                                                              GENEL TOPLAM\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0200,20 TL<\/p>\n

                                                                                                                                                                              Yaln\u0131z\u00a0ikiy\u00fcz\u00a0T\u00fcrk Liras\u0131, yirmi Kuru\u015ftur.<\/p>\n

                                                                                                                                                                              * \u00d6rnekte, nispi olarak hesaplanan \u00d6TV tutar\u0131, asgari maktu vergi tutar\u0131na g\u00f6re hesaplanan \u00d6TV tutar\u0131ndan d\u00fc\u015f\u00fck oldu\u011fundan\u00a0\u00a0[(80 TL x 0,63) < (5\u2070\u00a0x 0,8966 TL x 20\u00a0lt)], faturada asgari maktu vergi tutar\u0131na g\u00f6re hesaplanan \u00d6TV tutar\u0131 dikkate al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                              \u00d6rnek 3:\u00a0<\/strong>13\/7\/2015\u00a0tarihinde, KDV ve \u00d6TV hari\u00e7 imalat\u00e7\u0131 teslim fiyat\u0131 1 TL, perakende sat\u0131\u015f fiyat\u0131 9 TL olan sigaran\u0131n 100 paketinin (2.000 adet\/dal) imalat\u00e7\u0131s\u0131 taraf\u0131ndan, perakende sat\u0131\u015f\u0131 bulunmayan pazarlama \u015firketine teslimine ili\u015fkin d\u00fczenlenen faturada a\u015fa\u011f\u0131daki bilgilere yer verilir.<\/p>\n

                                                                                                                                                                              Sat\u0131\u015f bedeli (KDV ve \u00d6TV hari\u00e7) (1 TL x 100)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0100 TL<\/p>\n

                                                                                                                                                                              (\u00d6TV Matrah\u0131: 9 TL x 100 = 900 TL)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n

                                                                                                                                                                              Nispi \u00d6TV Tutar\u0131 (900 TL x 0,6525=)*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0587,25 TL<\/p>\n

                                                                                                                                                                              Maktu \u00d6TV Tutar\u0131 (100 x 0,1968 TL)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a019,68 TL<\/p>\n

                                                                                                                                                                              Toplam Hesaplanan \u00d6TV Tutar\u0131 (587,25 TL + 19,68 TL =)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0606,93 TL<\/p>\n

                                                                                                                                                                              KDV Matrah\u0131 (100 TL + 606,93 TL =)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0706,93 TL<\/p>\n

                                                                                                                                                                              Hesaplanan KDV Tutar\u0131 (706,93 TL x 0,18=)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0127,25 TL<\/p>\n

                                                                                                                                                                              GENEL TOPLAM\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0834,18 TL<\/p>\n

                                                                                                                                                                              Yaln\u0131z\u00a0sekizy\u00fczotuzd\u00f6rt\u00a0T\u00fcrk Liras\u0131,\u00a0onsekiz\u00a0Kuru\u015ftur.<\/p>\n

                                                                                                                                                                              * \u00d6rnekte, nispi olarak hesaplanan \u00d6TV tutar\u0131, asgari maktu vergi tutar\u0131na g\u00f6re hesaplanan \u00d6TV tutar\u0131ndan y\u00fcksek oldu\u011fundan [(900 TL x 0,6525) > (2.000 x 0,2103 TL)], faturada nispi olarak hesaplanan \u00d6TV tutar\u0131 dikkate al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                              \u00d6TV uygulanmam\u0131\u015f olan mallar\u0131n perakende tesliminin s\u00f6z konusu oldu\u011fu hallerde, m\u00fckellef\u00e7e d\u00fczenlenen fatura veya benzeri belgelerde \u00d6TV ve KDV ayr\u0131ca g\u00f6sterilir.<\/p>\n

                                                                                                                                                                              \u00d6TV kapsam\u0131na giren mallar\u0131n \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015flar\u0131nda d\u00fczenlenen belgelerde de\u00a0\u00d6TV\u2019nin\u00a0ayr\u0131ca g\u00f6sterilmesi zorunludur.<\/p>\n

                                                                                                                                                                              \u0130thalatta uygulanan \u00d6TV g\u00fcmr\u00fck makbuzunda ayr\u0131ca g\u00f6sterilir. \u0130thalat vergilerinin maktu tutarlarda veya sabit oranl\u0131 al\u0131nd\u0131\u011f\u0131 hallerde buna ili\u015fkin tarife,\u00a0\u00d6TV\u2019yi\u00a0de kapsayacak \u015fekilde tespit olunur ve ayr\u0131ca \u00d6TV hesaplanmaz.<\/p>\n

                                                                                                                                                                              F- D\u00dcZELTME<\/strong><\/p>\n

                                                                                                                                                                              \u00d6zel T\u00fcketim Vergisi Kanununun 15 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131na g\u00f6re,<\/p>\n

                                                                                                                                                                                \n
                                                                                                                                                                              • Vergiye tabi bir i\u015flem s\u00f6z konusu olmad\u0131\u011f\u0131 veya bu Kanun kapsam\u0131na giren vergiyi fatura veya benzeri belgelerde g\u00f6stermeye hakk\u0131 bulunmad\u0131\u011f\u0131 halde, d\u00fczenledi\u011fi bu t\u00fcr belgelerde bu vergiyi g\u00f6sterenler, s\u00f6z konusu vergiyi beyan ve \u00f6demekle m\u00fckelleftirler.<\/li>\n<\/ul>\n

                                                                                                                                                                                 <\/p>\n

                                                                                                                                                                                  \n
                                                                                                                                                                                • Fatura veya benzeri belgelerde Kanuna g\u00f6re bor\u00e7lu olduklar\u0131 vergi tutar\u0131ndan daha y\u00fcksek bir tutar\u0131 g\u00f6sterenler de bu belgelerde g\u00f6sterilen vergi tutar\u0131n\u0131 beyan etmek ve \u00f6demekle m\u00fckelleftirler.<\/li>\n<\/ul>\n

                                                                                                                                                                                   <\/p>\n

                                                                                                                                                                                    \n
                                                                                                                                                                                  • Mallar\u0131n iade edilmesi, i\u015flemin ger\u00e7ekle\u015fmemesi, i\u015flemden vazge\u00e7ilmesi veya di\u011fer nedenlerle matrahta de\u011fi\u015fiklik vuku buldu\u011fu ya da yersiz veya fazla vergi hesapland\u0131\u011f\u0131 hallerde vergiye tabi i\u015flemleri yapm\u0131\u015f olan m\u00fckellefler; bunlarla ilgili bor\u00e7land\u0131klar\u0131 ya da \u00f6dedikleri vergiler i\u00e7in de\u011fi\u015fikli\u011fin mahiyetine uygun \u015fekilde ve meydana geldi\u011fi d\u00f6nem i\u00e7inde d\u00fczeltme yapabilirler, bu vergiden mahsup edebilirler veya iade talebinde bulunabilirler.<\/li>\n<\/ul>\n

                                                                                                                                                                                     <\/p>\n

                                                                                                                                                                                      \n
                                                                                                                                                                                    • \u015eu kadar ki, iade olunan mallar\u0131n fiilen i\u015fletmeye girmi\u015f olmas\u0131, yersiz veya fazla \u00f6denen verginin al\u0131c\u0131ya iade edilmesi ve bu i\u015flemlerin defter kay\u0131tlar\u0131, belgeler ile beyannamede g\u00f6sterilmesi \u015fartt\u0131r.<\/li>\n<\/ul>\n
                                                                                                                                                                                        \n
                                                                                                                                                                                      1. Fazla veya Yersiz Hesaplanan\u00a0\u00d6TV\u2019nin\u00a0D\u00fczeltilmesi<\/strong><\/li>\n<\/ol>\n

                                                                                                                                                                                        Vergiye tabi olmayan mallar i\u00e7in vergi hesaplanmas\u0131 veya vergiye tabi mallar i\u00e7in daha y\u00fcksek oranda ve\/veya tutarda vergi hesaplanmas\u0131 halinde, bu verginin de beyan edilmesi ve \u00f6denmesi zorunludur.<\/p>\n

                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                        Fazla veya yersiz vergi uygulanmas\u0131 halinde, vergiye tabi i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme ait beyannamede gerekli d\u00fczeltme yap\u0131l\u0131r. Bu durumun i\u015fleme ait beyanname verme tarihinden sonra ortaya \u00e7\u0131kmas\u0131 halinde ise de\u011fi\u015fikli\u011fin meydana geldi\u011fi d\u00f6nemde d\u00fczeltme, mahsup ve iade imk\u00e2n\u0131 bulunmaktad\u0131r.<\/p>\n

                                                                                                                                                                                        S\u00f6z konusu vergiye ili\u015fkin d\u00fczeltme i\u015flemi, fazla veya yersiz \u00f6denen\u00a0\u00d6TV\u2019nin, bu durumun ortaya \u00e7\u0131kt\u0131\u011f\u0131 d\u00f6neme ait beyannamenin \u201c\u0130ndirimler\u201d b\u00f6l\u00fcm\u00fcne d\u00e2hil edilmesi suretiyle yap\u0131l\u0131r.\u00a0Bunun m\u00fcmk\u00fcn olmamas\u0131 ya da fazla veya yersiz \u00f6denen\u00a0\u00d6TV\u2019nin\u00a0bu \u015fekilde telafi edilememesi halinde ise 429 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finde belirlenen usul ve esaslar \u00e7er\u00e7evesinde Standart \u0130ade Talep Dilek\u00e7esi ile nakden ya da bu d\u00f6nemdeki veya gelecek d\u00f6nemlerdeki vergi (\u00d6TV d\u00e2hil) bor\u00e7lar\u0131na mahsuben iade talep edilebilir.<\/p>\n

                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                        Ayr\u0131ca, fazla veya yersiz beyan edilip \u00f6denen\u00a0\u00d6TV\u2019ye\u00a0dayanak belgelerin firma yetkilisince onayl\u0131 bir \u00f6rne\u011fi ile birlikte,\u00a0\u00d6TV\u2019nin\u00a0al\u0131c\u0131dan tahsil edilmedi\u011fine, tahsil edilmi\u015fse iade edildi\u011fine dair al\u0131c\u0131n\u0131n kimlik, adres ve telefon bilgilerinin yer ald\u0131\u011f\u0131 al\u0131c\u0131 taraf\u0131ndan da imzalanm\u0131\u015f olan tutanak da vergi dairesine verilir.<\/p>\n

                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                        Vergi dairesi taraf\u0131ndan, d\u00fczeltilmesi veya iadesi talep edilen verginin beyan edilip \u00f6dendi\u011finin tespit edilmesine ba\u011fl\u0131 olarak d\u00fczeltme veya iade talebi yerine getirilir.<\/p>\n

                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                        Fazla veya yersiz hesaplanan verginin beyan edilmi\u015f ancak hen\u00fcz \u00f6denmemi\u015f olmas\u0131 halinde, tahakkuk terkin edilir ve bu durumda iade s\u00f6z konusu olmaz.<\/p>\n

                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                        D\u00fczeltme ve iade talebi, miktar\u0131na bak\u0131lmaks\u0131z\u0131n YMM raporu, inceleme raporu veya teminat aran\u0131lmadan sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n

                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                        \u0130thalat s\u0131ras\u0131nda fazla veya yersiz uygulanan \u00d6TV, G\u00fcmr\u00fck Kanununa g\u00f6re bu vergiye muhatap olanlara iade edilir.<\/p>\n

                                                                                                                                                                                          \n
                                                                                                                                                                                        1. Mallar\u0131n \u0130adesi, \u0130\u015flemin Ger\u00e7ekle\u015fmemesi ve \u0130\u015flemden Vazge\u00e7ilmesi Hallerinde D\u00fczeltme<\/strong><\/li>\n<\/ol>\n

                                                                                                                                                                                          Mallar\u0131n iade edilmesi, i\u015flemin ger\u00e7ekle\u015fmemesi, i\u015flemden vazge\u00e7ilmesi veya di\u011fer nedenlerle matrahta de\u011fi\u015fiklik vuku bulmas\u0131 halinde, vergiye tabi i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme ait beyannamede gerekli d\u00fczeltme yap\u0131l\u0131r. Bu durumlar\u0131n i\u015fleme ait beyanname verme tarihinden sonra ortaya \u00e7\u0131kmas\u0131 halinde ise de\u011fi\u015fikli\u011fin meydana geldi\u011fi d\u00f6nemde d\u00fczeltme, mahsup ve iade imk\u00e2n\u0131 bulunmaktad\u0131r.<\/p>\n

                                                                                                                                                                                           <\/p>\n

                                                                                                                                                                                          (III) say\u0131l\u0131 listedeki mallar\u0131n iadesi, i\u015flemin ger\u00e7ekle\u015fmemesi veya i\u015flemden vazge\u00e7ilmesi durumunda, mal al\u0131c\u0131ya teslim edilmi\u015fse iade edilen mal\u0131n \u00d6TV m\u00fckellefinin i\u015fletmesine girmesi, \u00d6TV tahsil edilmi\u015fse al\u0131c\u0131ya iade edilmesi ve bu i\u015flemlerin yasal defter kay\u0131tlar\u0131 ve belgelerde g\u00f6sterilmesi \u015fart\u0131yla d\u00fczeltme i\u015flemi;\u00a0\u00d6TV\u2019nin, bu durumun ortaya \u00e7\u0131kt\u0131\u011f\u0131 d\u00f6neme ait beyannamenin \u201c\u0130ndirimler\u201d b\u00f6l\u00fcm\u00fcne d\u00e2hil edilmesi suretiyle yap\u0131l\u0131r.<\/p>\n

                                                                                                                                                                                           <\/p>\n

                                                                                                                                                                                          Bunun m\u00fcmk\u00fcn olmamas\u0131 ya da s\u00f6z konusu\u00a0\u00d6TV\u2019nin\u00a0bu \u015fekilde telafi edilememesi halinde, indirilemeyen \u00d6TV tutar\u0131n\u0131n, 429 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finde \u00f6ng\u00f6r\u00fclen usul ve esaslar \u00e7er\u00e7evesinde Standart \u0130ade Talep Dilek\u00e7esi ile nakden ya da bu d\u00f6nemdeki veya gelecek d\u00f6nemlerdeki vergi (\u00d6TV d\u00e2hil) bor\u00e7lar\u0131na mahsuben iadesi talep edilebilir.<\/p>\n

                                                                                                                                                                                           <\/p>\n

                                                                                                                                                                                          Vergi dairesi taraf\u0131ndan, d\u00fczeltilmesi veya iadesi talep edilen verginin beyan edilip \u00f6dendi\u011finin tespit edilmesine ba\u011fl\u0131 olarak d\u00fczeltme veya iade talebi yerine getirilir.<\/p>\n

                                                                                                                                                                                           <\/p>\n

                                                                                                                                                                                          D\u00fczeltmeye konu verginin beyan edilmi\u015f ancak hen\u00fcz \u00f6denmemi\u015f olmas\u0131 halinde, bu i\u015fleme ili\u015fkin tahakkuk terkin edilir ve bu durumda iade s\u00f6z konusu olmaz.<\/p>\n

                                                                                                                                                                                           <\/p>\n

                                                                                                                                                                                          D\u00fczeltme veya iade talebi, miktar\u0131na bak\u0131lmaks\u0131z\u0131n YMM raporu, inceleme raporu veya teminat aran\u0131lmadan sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n

                                                                                                                                                                                           <\/p>\n

                                                                                                                                                                                          \u00d6zel T\u00fcketim Vergisi Kanununun 2\u00a0nci\u00a0maddesinin (2) numaral\u0131 f\u0131kras\u0131na g\u00f6re, trampa iki ayr\u0131 teslim h\u00fckm\u00fcnde oldu\u011fundan, m\u00fckellef taraf\u0131ndan iade al\u0131nan mal yerine verilen\u00a0\u00d6TV\u2019ye\u00a0tabi mal i\u00e7in genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde \u00d6TV uygulan\u0131r.<\/p>\n

                                                                                                                                                                                           <\/p>\n

                                                                                                                                                                                            \n
                                                                                                                                                                                          1. KDV \u0130ade Alaca\u011f\u0131na Mahsup Yoluyla \u00d6denen\u00a0\u00d6TV\u2019nin\u00a0\u0130adesi<\/strong><\/li>\n<\/ol>\n

                                                                                                                                                                                             <\/p>\n

                                                                                                                                                                                            KDV iade alaca\u011f\u0131na mahsup yoluyla \u00f6denen\u00a0\u00d6TV\u2019nin\u00a0iadesinin talep edilmesi durumunda, s\u00f6z konusu iade taleplerinin as\u0131l kayna\u011f\u0131n\u0131n KDV alaca\u011f\u0131 olmas\u0131 nedeniyle bu t\u00fcr iade talepleri, KDV iade alaca\u011f\u0131n\u0131n kayna\u011f\u0131n\u0131 olu\u015fturan i\u015fleme ili\u015fkin nakden iade \u015fartlar\u0131 ile ilgili iade usul ve esaslar\u0131n\u0131n belirlendi\u011fi KDV Genel Uygulama Tebli\u011finin ilgili b\u00f6l\u00fcm\u00fc \u00e7er\u00e7evesinde yerine getirilir.<\/p>\n

                                                                                                                                                                                             <\/p>\n

                                                                                                                                                                                            Bu durumda, iadenin yap\u0131labilmesi i\u00e7in d\u00fczeltme gerek\u00e7esi bak\u0131m\u0131ndan Tebli\u011fin (IV\/F\/1 ve 2) b\u00f6l\u00fcmlerinde belirlenen belgelerin de ibraz edilmesinin aranaca\u011f\u0131 tabiidir.<\/p>\n

                                                                                                                                                                                            V- G\u00dcMR\u00dcK \u0130DARELER\u0130NCE ALINAN \u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130NE \u0130L\u0130\u015eK\u0130N H\u00dcK\u00dcMLER<\/strong><\/p>\n

                                                                                                                                                                                            \u00d6zel T\u00fcketim Vergisi Kanununun 16\u00a0nc\u0131\u00a0maddesi uyar\u0131nca;<\/p>\n

                                                                                                                                                                                              \n
                                                                                                                                                                                            1. a) \u0130thalde al\u0131nan \u00d6TV, yurt i\u00e7i sat\u0131\u015flardaki belge d\u00fczenine paralel olarak, g\u00fcmr\u00fck makbuzunda ayr\u0131ca g\u00f6sterilir.<\/li>\n<\/ol>\n

                                                                                                                                                                                               <\/p>\n

                                                                                                                                                                                                \n
                                                                                                                                                                                              1. b) \u0130thalat vergilerinin maktu veya sabit oranl\u0131 al\u0131nd\u0131\u011f\u0131 hallerde tarife, mal\u0131n ithalinde al\u0131nacak \u00d6TV de d\u00e2hil edilmek suretiyle tespit olunur.<\/li>\n<\/ol>\n

                                                                                                                                                                                                 <\/p>\n

                                                                                                                                                                                                  \n
                                                                                                                                                                                                1. c) G\u00fcmr\u00fck Kanunu ile di\u011fer kanunlar gere\u011fince ithalat vergileri teminata ba\u011flanarak i\u015flem g\u00f6ren mallara ait \u00d6TV de ayn\u0131 usule tabi tutulur. \u00d6rne\u011fin; d\u00e2hilde i\u015fleme izin belgesi kapsam\u0131nda ithal edilen mallar i\u00e7in ithalat vergileri teminata ba\u011flan\u0131rsa, \u00d6TV de teminata ba\u011flanarak ilgili mevzuat kapsam\u0131nda takip edilir.<\/li>\n<\/ol>\n

                                                                                                                                                                                                   <\/p>\n

                                                                                                                                                                                                  \u00e7) Yurda sokulan e\u015fya i\u00e7in\u00a0\u00d6TV\u2019nin\u00a0eksik \u00f6denmi\u015f veya hi\u00e7 \u00f6denmemi\u015f olmas\u0131 halleri ile ithal edilen e\u015fyaya ili\u015fkin olarak m\u00fckelleften fazla al\u0131nan veya vergiden m\u00fcstesna oldu\u011fu halde yanl\u0131\u015fl\u0131kla al\u0131nan\u00a0\u00d6TV\u2019nind\u00fczeltilmesi i\u015fleminde, ilgili g\u00fcmr\u00fck idaresi taraf\u0131ndan G\u00fcmr\u00fck Kanunundaki esaslara g\u00f6re i\u015flem yap\u0131l\u0131r.<\/p>\n

                                                                                                                                                                                                   <\/p>\n

                                                                                                                                                                                                    \n
                                                                                                                                                                                                  1. d) \u0130thal edilen mala ili\u015fkin beyan \u00fczerinden hesaplanan vergiler ile muayene ve denetleme sonucu hesaplanan vergiler aras\u0131ndaki farklarda, G\u00fcmr\u00fck Kanunu uyar\u0131nca ithalat vergileri noksanl\u0131klar\u0131nda uygulanan esaslara g\u00f6re para cezas\u0131 kesilir.<\/li>\n<\/ol>\n

                                                                                                                                                                                                    VI- \u00c7E\u015e\u0130TL\u0130 HUSUSLAR<\/strong><\/p>\n

                                                                                                                                                                                                    A- \u0130THAL ED\u0130LEN MALLARA \u0130L\u0130\u015eK\u0130N B\u0130LD\u0130R\u0130<\/strong><\/p>\n

                                                                                                                                                                                                    (III) say\u0131l\u0131 listedeki mallar\u0131n ithalini yapanlardan KDV m\u00fckellefi olanlar\u0131n, bir ay i\u00e7inde ithal ettikleri, s\u00f6z konusu liste kapsam\u0131nda\u00a0\u00d6TV\u2019ye\u00a0tabi mallara ili\u015fkin, Tebli\u011f ekinde (EK:2) olarak yer alan bildirim formunu, takip eden ay\u0131n 20\u00a0nci\u00a0g\u00fcn\u00fc ak\u015fam\u0131na kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 web adresinde hizmet veren \u201c\u0130nternet Vergi Dairesi\u201d arac\u0131l\u0131\u011f\u0131yla Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na g\u00f6ndermesi zorunludur.<\/p>\n

                                                                                                                                                                                                     <\/p>\n

                                                                                                                                                                                                    S\u00f6z konusu mallar\u0131n ithalini yapanlar\u0131n, ayn\u0131 zamanda bu mallar\u0131n imalat\u00e7\u0131s\u0131 olarak \u00d6TV m\u00fckellefiyetinin bulunmas\u0131 ve bu m\u00fckellefiyet kapsam\u0131nda \u00d6TV beyannamesi vermesi, ithal edilen mallar i\u00e7in \u00d6TV bildirimi verilmesine engel te\u015fkil etmez.<\/p>\n

                                                                                                                                                                                                     <\/p>\n

                                                                                                                                                                                                    (III) say\u0131l\u0131 listedeki mallar\u0131n (kolal\u0131 gazozlar hari\u00e7) ithalat\u0131n\u0131 yapanlar\u0131n, herhangi bir ayda ithalatlar\u0131 olmasa dahi bildirim vermeleri zorunludur. Ancak, bu listedeki kolal\u0131 gazozlar\u0131n ithalat\u0131n\u0131n bulunmad\u0131\u011f\u0131 aylar i\u00e7in bildirim verilmez.\u00a0<\/p>\n

                                                                                                                                                                                                     <\/p>\n

                                                                                                                                                                                                    TAPDK\u2019dan\u00a0t\u00fct\u00fcn mamul\u00fc ve alkoll\u00fc i\u00e7ki ithalat\u00e7\u0131s\u0131 olarak belge alan m\u00fckellefler, ilgili d\u00f6nemde ithalat yapm\u0131\u015f olup olmad\u0131klar\u0131na bak\u0131lmaks\u0131z\u0131n, bildirim formlar\u0131ndaki\u00a0bandrol\u00a0bilgileri ve bandroll\u00fc\/kodlanm\u0131\u015f etiketli \u00fcr\u00fcnlere ili\u015fkin bilgiler i\u00e7in olu\u015fturulan b\u00f6l\u00fcmleri doldurur.<\/p>\n

                                                                                                                                                                                                     <\/p>\n

                                                                                                                                                                                                    Bira d\u0131\u015f\u0131ndaki ithal alkoll\u00fc i\u00e7ki \u00fcr\u00fcnlerine ili\u015fkin\u00a0bandrol\u00a0bilgileri ile ithal bira \u00fcr\u00fcnlerine ili\u015fkin kodlanm\u0131\u015f etiket bilgileri, bildirimdeki \u201cBandrol Bilgileri\u201d b\u00f6l\u00fcm\u00fcne; bandroll\u00fc\/kodlanm\u0131\u015f etiketli (bira d\u00e2hil) ithal alkoll\u00fc i\u00e7ki \u00fcr\u00fcnlerine ili\u015fkin stok bilgileri ise \u201cBandroll\u00fc \u00dcr\u00fcn Bilgileri\u201d b\u00f6l\u00fcm\u00fcne girilir. \u0130thal t\u00fct\u00fcn mamullerine ili\u015fkinbandrol\u00a0bilgileri, bildirimdeki \u201cBandrol Bilgileri\u201d b\u00f6l\u00fcm\u00fcne; ithal t\u00fct\u00fcn mamullerine ili\u015fkin stok bilgileri ise bildirim formundaki \u201cBandroll\u00fc \u00dcr\u00fcn Bilgileri\u201d b\u00f6l\u00fcm\u00fcne girilir.<\/p>\n

                                                                                                                                                                                                    Ayn\u0131 m\u00fckellefin \u00fcretim ve ithalat\u0131 birlikte yapmas\u0131 durumunda;<\/p>\n

                                                                                                                                                                                                      \n
                                                                                                                                                                                                    • Alkoll\u00fc i\u00e7ki \u00fcretimine ili\u015fkin\u00a0bandrol\u00a0ve bandroll\u00fc\/kodlanm\u0131\u015f etiketli \u00fcr\u00fcn bilgileri (3A) beyannamesi ekinde, t\u00fct\u00fcn mamul\u00fc \u00fcretimine ili\u015fkin bandrol ve bandroll\u00fc \u00fcr\u00fcn bilgileri ise (3B) beyannamesi ekinde,<\/li>\n<\/ul>\n

                                                                                                                                                                                                       <\/p>\n

                                                                                                                                                                                                        \n
                                                                                                                                                                                                      • Alkoll\u00fc i\u00e7ki ve t\u00fct\u00fcn mamul\u00fc ithalat\u0131na ili\u015fkin\u00a0bandrol\u00a0ve bandroll\u00fc\/kodlanm\u0131\u015f etiketli \u00fcr\u00fcn bilgileri ise Tebli\u011fin bu b\u00f6l\u00fcm\u00fcnde \u00f6ng\u00f6r\u00fclen bildirim formlar\u0131yla<\/li>\n<\/ul>\n

                                                                                                                                                                                                        bildirilir.<\/p>\n

                                                                                                                                                                                                        Bildirime konu mallar\u0131 ithal eden m\u00fckelleflerce, KDV y\u00f6n\u00fcnden ba\u011fl\u0131 olunan vergi dairesinden kullan\u0131c\u0131 kodu ve ki\u015fisel \u015fifre al\u0131n\u0131r. \u015eifre al\u0131nabilmesi i\u00e7in \u201c\u0130nternet Hizmetleri Kullan\u0131m Ba\u015fvuru Formu\u201d, otomasyonlu vergi dairelerinden temin edilerek veya Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 web adresindeki \u201c\u0130nternet Vergi Dairesi\u201d b\u00f6l\u00fcm\u00fcnden d\u00f6k\u00fcm al\u0131narak d\u00fczenlenir ve KDV y\u00f6n\u00fcnden ba\u011fl\u0131 olunan vergi dairesine verilir. Bu ba\u015fvuru \u00fczerine m\u00fckelleflere ki\u015fisel \u015fifre ve kullan\u0131c\u0131 kodu verilir.<\/p>\n

                                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                                        Daha \u00f6nce vergi dairesinden kullan\u0131c\u0131 kodu ve ki\u015fisel \u015fifre alm\u0131\u015f olanlar\u0131n Bildirim Formunu g\u00f6ndermek i\u00e7in yeniden kullan\u0131c\u0131 kodu ve ki\u015fisel \u015fifre almalar\u0131 gerekmez. Ancak bu i\u015flemi yapabilmek i\u00e7in vergi dairesinden Bildirim Formu g\u00f6nderme yetkisi al\u0131n\u0131r.<\/p>\n

                                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                                        \u0130nternet ortam\u0131nda d\u00fczenlenen bildirimler onaylanmak suretiyle Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n internet vergi dairesine g\u00f6nderilir. G\u00f6nderilen bildirimlerin i\u00e7eri\u011finde m\u00fckelleflerce de\u011fi\u015fiklik yap\u0131lmak istenmesi halinde, yeniden d\u00fczenlenen bildirimler onaylanarak g\u00f6nderilebilir.<\/p>\n

                                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                                        Vergi Usul Kanununun 149 uncu ve m\u00fckerrer 257\u00a0nci\u00a0maddelerinin verdi\u011fi yetkilere dayan\u0131larak getirilen s\u00f6z konusu bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc, s\u00fcresinde yerine getirmeyen veya s\u00fcresinde yerine getirmekle birlikte eksik ya da yanl\u0131\u015f bildirimde bulunan m\u00fckellefler hakk\u0131nda Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca \u00f6zel usuls\u00fczl\u00fck cezas\u0131 uygulan\u0131r.<\/p>\n

                                                                                                                                                                                                        B- KAYIT D\u00dcZEN\u0130<\/strong><\/p>\n

                                                                                                                                                                                                        \u00d6TV m\u00fckellefleri yasal defter kay\u0131tlar\u0131n\u0131\u00a0\u00d6TV\u2019nin\u00a0hesaplanmas\u0131na ve kontrol\u00fcne imk\u00e2n verecek \u015fekilde tutar.<\/p>\n

                                                                                                                                                                                                        Bu maksatla tutulan defter kay\u0131tlar\u0131nda vergiye tabi i\u015flemler, vergisiz tutarlar\u0131 ile g\u00f6sterilir. M\u00fckellefin vergiye tabi i\u015flemleri \u00fczerinden hesaplad\u0131\u011f\u0131 \u00d6TV ve girdileri \u00fczerindeki indirilebilir \u00d6TV tutar\u0131 ayr\u0131 hesaplarda izlenir.<\/p>\n

                                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                                        Vergiden istisna edilmi\u015f i\u015flemlerin mevcut olmas\u0131 halinde, bu i\u015flemler, ayr\u0131 hesaplarda izlenir.<\/p>\n

                                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                                        Mallar\u0131n iade edilmesi, i\u015flemin ger\u00e7ekle\u015fmemesi veya sair sebeplerle matrah, vergi veya indirim tutarlar\u0131nda vuku bulan de\u011fi\u015fiklikler ile \u00f6denen, iade olunan ve terkin edilen \u00d6TV kay\u0131tlarda a\u00e7\u0131k\u00e7a g\u00f6sterilir.<\/p>\n

                                                                                                                                                                                                        C- D\u0130\u011eER HUSUSLAR<\/strong><\/p>\n

                                                                                                                                                                                                        M\u00fckellefler taraf\u0131ndan verilmesi gereken beyanname ve bildirimler, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca uygun g\u00f6r\u00fclen durumlar haricinde, k\u00e2\u011f\u0131t ortam\u0131nda verilemez; verilmeleri halinde Vergi Usul Kanununun ilgili h\u00fck\u00fcmlerine g\u00f6re i\u015flem tesis edilir.<\/p>\n

                                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                                        Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, Tebli\u011f ekinde yer alan bildirimlerde de\u011fi\u015fiklik yapmaya yetkilidir.<\/p>\n

                                                                                                                                                                                                        \u00c7- Y\u00dcR\u00dcRL\u00dcKTEN KALDIRILAN TEBL\u0130\u011eLER<\/strong><\/p>\n

                                                                                                                                                                                                        Bu Tebli\u011fin yay\u0131m\u0131ndan \u00f6nce y\u00fcr\u00fcrl\u00fckte bulunan \u00d6zel T\u00fcketim Vergisi Genel Tebli\u011flerinin, Kanuna ekli (III) say\u0131l\u0131 liste uygulamas\u0131na ili\u015fkin b\u00f6l\u00fcmleri, bu Tebli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                                        Di\u011fer mevzuatta, Genel Tebli\u011flerin y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan b\u00f6l\u00fcmlerine yap\u0131lan at\u0131flar, bu Tebli\u011fin ilgili b\u00f6l\u00fcm\u00fcne veya b\u00f6l\u00fcmlerine yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n

                                                                                                                                                                                                        D- Y\u00dcR\u00dcRL\u00dcK<\/strong><\/p>\n

                                                                                                                                                                                                        Bu Tebli\u011f, yay\u0131m tarihini izleyen ayba\u015f\u0131ndan itibaren y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

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

                                                                                                                                                                                                        _______________________________________<\/p>\n

                                                                                                                                                                                                        1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a012.06.2002 tarihli ve 24783 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a004.11.1999 tarihli ve 23866 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a026.04.2014 tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a010.01.1961 tarihli ve 10703 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a010.10.2013 tarihli ve 28791 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        6\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a002.11.1984 tarihli ve 18563 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a028.07.1953 tarihli ve 8469 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a001.01.2015 tarihli ve 29223 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        9\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a017.03.2007 tarihli ve 26465 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        10\u00a0\u00a0\u00a0\u00a0\u00a031.03.2007 tarihli ve 26479 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        11\u00a0\u00a0\u00a0\u00a0\u00a001.11.2005 tarihli ve m\u00fckerrer 25983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        12\u00a0\u00a0\u00a0\u00a0\u00a014.02.2011 tarihli ve 27846 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        13\u00a0\u00a0\u00a0\u00a0\u00a016.05.2005 tarihli ve 25817 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        14\u00a0\u00a0\u00a0\u00a0\u00a030.09.2004 tarihli ve 25599 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                        15\u00a0\u00a0\u00a0\u00a0\u00a003.03.2005 tarihli ve 25744 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                                        EKLER D\u0130Z\u0130N\u0130<\/strong><\/p>\n

                                                                                                                                                                                                        EK 1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0SERBEST B\u00d6LGELERDEN YAPILAN \u0130HRACAT TESL\u0130MLER\u0130NE<\/strong><\/p>\n

                                                                                                                                                                                                        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u0130L\u0130\u015eK\u0130N B\u0130LD\u0130R\u0130M<\/strong><\/p>\n

                                                                                                                                                                                                        EK 2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0\u0130THAL ED\u0130LEN (III) SAYILI L\u0130STE KAPSAMINDAK\u0130 MALLAR<\/strong><\/p>\n

                                                                                                                                                                                                        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u0130\u00c7\u0130N B\u0130LD\u0130R\u0130MLER<\/strong><\/p>\n

                                                                                                                                                                                                        EK 2A\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0KOLALI GAZOZLAR \u0130\u00c7\u0130N B\u0130LD\u0130R\u0130M FORMU<\/p>\n

                                                                                                                                                                                                        EK 2B\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0ALKOLL\u00dc \u0130\u00c7K\u0130LER \u0130\u00c7\u0130N B\u0130LD\u0130R\u0130M FORMU<\/p>\n

                                                                                                                                                                                                        EK 2C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0\u00a0T\u00dcT\u00dcN MAMULLER\u0130 \u0130\u00c7\u0130N B\u0130LD\u0130R\u0130M FORMU<\/p>\n

                                                                                                                                                                                                         <\/p>\n

                                                                                                                                                                                                        Ekler i\u00e7in t\u0131klay\u0131n\u0131z<\/u><\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

                                                                                                                                                                                                        Bu Tebli\u011fin konusunu, \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listede yer alan mallara ili\u015fkin h\u00fck\u00fcmler ile  <\/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-8390","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8390","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=8390"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8390\/revisions"}],"predecessor-version":[{"id":8391,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8390\/revisions\/8391"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=8390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=8390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=8390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}