{"id":2604,"date":"2018-09-06T13:40:07","date_gmt":"2018-09-06T10:40:07","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2604"},"modified":"2018-09-06T13:40:07","modified_gmt":"2018-09-06T10:40:07","slug":"katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik\/","title":{"rendered":"Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik"},"content":{"rendered":"<p class=\"Balk11pt\">Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n<p style=\"text-align: center;\"><strong>KATMA DE\u011eER VERG\u0130S\u0130 GENEL UYGULAMA TEBL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 20)<\/strong><\/p>\n<p class=\"Metin\"><b>MADDE 1 \u2013<\/b> 26\/4\/2014 tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (IV\/E-13.) b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n<p class=\"Metin\">\u201c14. 11\/5\/2018 Tarihli ve 7143 Say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Kapsam\u0131nda KDV Art\u0131r\u0131m\u0131nda Bulunanlar\u0131n \u00d6zel Esaslar Kar\u015f\u0131s\u0131ndaki Durumu<\/p>\n<p class=\"Metin\">Aral\u0131k\/2017 ve \u00f6ncesi vergilendirme d\u00f6nemlerine ili\u015fkin olarak haklar\u0131nda bu Tebli\u011f kapsam\u0131nda;<\/p>\n<p class=\"Metin\">&#8211; Sahte belge veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma olumsuz raporu ile<\/p>\n<p class=\"Metin\">&#8211; Sahte belge veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma,<\/p>\n<p class=\"Metin\">&#8211; Beyanname vermeme,<\/p>\n<p class=\"Metin\">&#8211; Adresinde bulunamama,<\/p>\n<p class=\"Metin\">&#8211; Defter ve belge ibraz etmeme,<\/p>\n<p class=\"Metin\">olumsuz tespitleri bulunan ve bu nedenle \u00f6zel esaslara tabi olan m\u00fckelleflerden 2013, 2014, 2015, 2016 ve 2017 takvim y\u0131llar\u0131nda faaliyette bulunduklar\u0131 d\u00f6nemlerin tamam\u0131na ili\u015fkin olarak 7143 say\u0131l\u0131 Kanunun 5 inci maddesi kapsam\u0131nda KDV art\u0131r\u0131m\u0131nda bulunanlar (Bu y\u0131llardan herhangi birinde faaliyete ba\u015flanmas\u0131 halinde faaliyete ba\u015flanan y\u0131l ve sonraki y\u0131llar i\u00e7in; faaliyetin terk edilmesi halinde ise faaliyetin terk edildi\u011fi y\u0131l ve \u00f6nceki y\u0131llar i\u00e7in art\u0131r\u0131mda bulunulmas\u0131 gerekir.), art\u0131r\u0131m tutarlar\u0131n\u0131n tamam\u0131n\u0131 \u00f6dedikleri tarihten itibaren \u00f6zel esaslar kapsam\u0131ndan \u00e7\u0131kar\u0131l\u0131r. Ayr\u0131ca, taksit uygulamas\u0131ndan faydalanan m\u00fckelleflerin hesaplanan tutarlar\u0131n tamam\u0131 ile bir taksite ait tutar\u0131n %10\u2019u kadar banka teminat mektubu (herhangi bir k\u0131s\u0131tlay\u0131c\u0131 \u015fart ta\u015f\u0131mamas\u0131 gerekmektedir), devlet tahvili veya hazine bonosu cinsinden teminat g\u00f6stermeleri halinde taksitlerin tamam\u0131n\u0131n \u00f6denmesi beklenmeksizin genel esaslara d\u00f6n\u00fc\u015fleri sa\u011flan\u0131r. Bu \u015fekilde teminat g\u00f6steren m\u00fckelleflerin mezk\u00fbr Kanunun verdi\u011fi haktan daha fazla taksiti aksatmalar\u0131 halinde, \u00f6denmemi\u015f taksitler muaccel hale gelir ve kalan borcun tamam\u0131 teminat\u0131n paraya d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi yoluyla tahsil edilir.<\/p>\n<p class=\"Metin\">6736 say\u0131l\u0131 Kanun kapsam\u0131nda 2013, 2014 ve 2015 y\u0131llar\u0131 i\u00e7in (Bu y\u0131llardan herhangi birinde faaliyete ba\u015flanmas\u0131 halinde faaliyete ba\u015flanan y\u0131l ve sonraki y\u0131llar i\u00e7in) art\u0131r\u0131mdan yararlanm\u0131\u015f olanlar\u0131n genel esaslara d\u00f6n\u00fc\u015f\u00fcnde, yararlanma ko\u015fullar\u0131n\u0131n ihlal edilmemi\u015f olmas\u0131 ko\u015fuluyla bu y\u0131llar i\u00e7in yeniden art\u0131r\u0131mda bulunulmas\u0131 \u015fart\u0131 aranmaz.<\/p>\n<p class=\"Metin\">2013, 2014, 2015, 2016 ve 2017 takvim y\u0131llar\u0131nda faaliyette bulunduklar\u0131 d\u00f6nemlerin tamam\u0131na ili\u015fkin olarak 7143 say\u0131l\u0131 Kanunun 5 inci maddesi do\u011frultusunda KDV art\u0131r\u0131m\u0131nda bulunarak \u00f6zel esaslar kapsam\u0131ndan \u00e7\u0131kar\u0131lan m\u00fckellefler, art\u0131r\u0131mda bulunulan y\u0131llar i\u00e7in yukar\u0131da belirtilen olumsuzluklar kapsam\u0131nda tekrar \u00f6zel esaslara al\u0131nmazlar.<\/p>\n<p class=\"Metin\">\u00d6zel esaslar kapsam\u0131nda olmad\u0131\u011f\u0131 halde KDV art\u0131r\u0131m\u0131nda bulunmu\u015f olan m\u00fckellefler, art\u0131r\u0131mda bulunduklar\u0131 y\u0131llarda al\u0131m yapt\u0131klar\u0131 m\u00fckelleflerle ilgili olumsuzluklar i\u00e7in yap\u0131lacak tespitler dolay\u0131s\u0131yla \u00f6zel esaslar kapsam\u0131na al\u0131nmazlar. Ancak, bu m\u00fckellefler hakk\u0131nda, art\u0131r\u0131mda bulunulan y\u0131llar i\u00e7in sahte belge kullanma olumsuz tespiti yap\u0131lmas\u0131 halinde, Tebli\u011fin (IV\/E-5) b\u00f6l\u00fcm\u00fcnde yer alan h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla, sonraki d\u00f6neme devreden KDV\u2019ye ili\u015fkin d\u00fczeltme i\u015flemi neticesinde art\u0131r\u0131mda bulunulmayan bir y\u0131lda tarhiyat yap\u0131lmas\u0131 gerekiyorsa m\u00fckellef \u00f6zel esaslara al\u0131nmasa dahi d\u00fczeltme i\u015flemi yap\u0131lacakt\u0131r.<\/p>\n<p class=\"Metin\">Yukar\u0131da belirtilenler d\u0131\u015f\u0131ndaki sebepler dolay\u0131s\u0131yla haklar\u0131nda \u00f6zel esaslar uygulananlar\u0131n KDV art\u0131r\u0131m\u0131nda bulunmalar\u0131 ise bunlar\u0131n genel esaslara d\u00f6n\u00fc\u015flerini sa\u011flamaz. Ayn\u0131 \u015fekilde yukar\u0131da belirtilenler d\u0131\u015f\u0131ndaki sebepler dolay\u0131s\u0131yla haklar\u0131nda \u00f6zel esaslar uygulanmas\u0131 gerekenlerin KDV art\u0131r\u0131m\u0131nda bulunmalar\u0131 bunlar\u0131n \u00f6zel esaslara tabi tutulmas\u0131n\u0131 engellemez.<\/p>\n<p class=\"Metin\">7143 say\u0131l\u0131 Kanunun 5 inci maddesi kapsam\u0131nda KDV art\u0131r\u0131m\u0131nda bulunmas\u0131na ba\u011fl\u0131 olarak \u00f6zel esaslar kapsam\u0131ndan \u00e7\u0131kar\u0131lan veya \u00f6zel esaslar kapsam\u0131na al\u0131nmayan m\u00fckelleflerin iade taleplerinde, haklar\u0131nda olumsuzluk bulunan m\u00fckelleflerden al\u0131mlar\u0131n\u0131n bulundu\u011funun tespiti halinde, Tebli\u011fin (IV\/E-11) b\u00f6l\u00fcm\u00fcnde belirtilen h\u00fck\u00fcmlerin uygulanaca\u011f\u0131 tabiidir.<\/p>\n<p class=\"Metin\">7143 say\u0131l\u0131 Kanunun 5 inci maddesinin dokuzuncu f\u0131kras\u0131 kapsam\u0131nda yer alan m\u00fckelleflerden, 213 say\u0131l\u0131 Kanunun 359 uncu maddesinin (b) f\u0131kras\u0131nda yer alan defter, kay\u0131t ve belgeleri yok etme veya defter sahifelerini yok ederek yerine ba\u015fka yapraklar koyma veya hi\u00e7 yaprak koymama veya belgelerin as\u0131l veya suretlerini tamamen veya k\u0131smen sahte olarak d\u00fczenleme fiillerinden hareketle yap\u0131lan vergi incelemesinin tamamlanmas\u0131 sonucu bu fiillerin varl\u0131\u011f\u0131 tespit edilemeyenler de haklar\u0131nda y\u00fcr\u00fct\u00fclen incelemelerin sonu\u00e7lanmas\u0131n\u0131 m\u00fcteakip mezk\u00fbr f\u0131krada belirlenen s\u00fcre ve \u015fekilde KDV art\u0131r\u0131m\u0131nda bulunmalar\u0131 halinde bu Tebli\u011f h\u00fck\u00fcmlerinden yukar\u0131da yer alan a\u00e7\u0131klamalar do\u011frultusunda yararlan\u0131rlar.\u201d<\/p>\n<p class=\"Metin\"><b>MADDE 2 \u2013 <\/b>Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p class=\"Metin\"><b>MADDE 3 \u2013 <\/b>Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: KATMA DE\u011eER VERG\u0130S\u0130 GENEL UYGULAMA TEBL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 20) MADDE 1 \u2013 26\/4\/2014 tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (IV\/E-13.) b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir. \u201c14. 11\/5\/2018 Tarihli ve 7143 Say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[868,876,42,232,877,66],"class_list":["post-2604","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-868","tag-beyanname-vermeme","tag-degisiklik","tag-kdv","tag-kdv-artirimi","tag-teblig"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" 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