{"id":2697,"date":"2018-10-11T11:40:04","date_gmt":"2018-10-11T08:40:04","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2697"},"modified":"2018-10-11T11:42:27","modified_gmt":"2018-10-11T08:42:27","slug":"kdv-uygulama-tebliginde-degisiklik","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/kdv-uygulama-tebliginde-degisiklik\/","title":{"rendered":"KDV 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)\u2019<span class=\"SpellE\">ndan<\/span>:<\/p>\n<p class=\"OrtaBalkBold\" style=\"text-align: center;\"><strong>KATMA DE\u011eER VERG\u0130S\u0130 GENEL UYGULAMA TEBL\u0130\u011e\u0130NDE\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e\u00a0(SER\u0130 NO: 21)<\/strong><\/p>\n<p class=\"Metin\"><b>MADDE 1 \u2013<\/b> <span class=\"GramE\">26\/4\/2014<\/span> tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (I\/C-2.1.3.4.3.1.) b\u00f6l\u00fcm\u00fcn\u00fcn yedinci ve sekizinci paragraflar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p class=\"Metin\">\u201cSorumlu s\u0131fat\u0131yla beyan edilmeyen veya eksik beyan edilen KDV tutar\u0131n\u0131n sat\u0131c\u0131 taraf\u0131ndan beyan edilmi\u015f ve Hazineye \u00f6denmi\u015f olmas\u0131 halinde sorumlu ad\u0131na yap\u0131lacak tarhiyatta vergi asl\u0131 aranmaz. Sorumlu taraf\u0131ndan beyan edilip \u00f6denmesi gerekirken sat\u0131c\u0131 taraf\u0131ndan beyan edilen ve Hazineye \u00f6denen bu verginin normal vade tarihinden \u00f6dendi\u011fi tarihe kadar hesaplanan gecikme faizi al\u0131c\u0131dan aran\u0131r.<\/p>\n<p class=\"Metin\">S\u00f6z konusu vergi sat\u0131c\u0131 taraf\u0131ndan beyan edilmi\u015f olmakla birlikte, tahakkuk eden verginin \u00f6denmemesi veya \u00f6denecek KDV \u00e7\u0131kmamas\u0131 nedenleriyle Hazineye \u00f6denmeyen vergi ile buna ba\u011fl\u0131 ceza, faiz ve zamlar al\u0131c\u0131dan aran\u0131r.\u201d<\/p>\n<p class=\"Metin\"><b>MADDE 2 \u2013<\/b> Ayn\u0131 Tebli\u011fin (II\/B-15.2.1.) b\u00f6l\u00fcm\u00fcn\u00fcn ikinci paragraf\u0131n\u0131n sonuna a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n<p class=\"Metin\">\u201c\u00dcniversitelere yap\u0131lacak ba\u011f\u0131\u015flarda, uygulama imar plan\u0131, parselasyon plan\u0131 veya vaziyet plan\u0131 olmamas\u0131 gibi nedenlerle in\u015faat ruhsat\u0131 al\u0131namamas\u0131 halinde, istisna kapsam\u0131nda al\u0131nacak mal ve hizmet listesinin onay\u0131nda ruhsat yerine \u00fcniversitenin in\u015faatla ilgili sorumlu biriminin uygun g\u00f6r\u00fc\u015f\u00fc aran\u0131r.\u201d<\/p>\n<p class=\"Metin\"><b>MADDE 3 \u2013<\/b> Ayn\u0131 Tebli\u011fin (III\/B-3.1.1.) b\u00f6l\u00fcm\u00fcn\u00fcn sekizinci paragraf\u0131 ile (III\/B-3.1.2.) b\u00f6l\u00fcm\u00fcn\u00fcn be\u015finci paragraf\u0131nda yer alan \u201cay i\u00e7i hesaplamalarda\u201d ibaresi \u201cay i\u00e7i hesaplamalarda do\u011frudan y\u00fcklenimler nedeniyle\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p class=\"Metin\"><b>MADDE 4 \u2013<\/b> Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p class=\"Metin\"><b>MADDE 5 \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\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e\u00a0(SER\u0130 NO: 21) MADDE 1 \u2013 26\/4\/2014 tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (I\/C-2.1.3.4.3.1.) b\u00f6l\u00fcm\u00fcn\u00fcn yedinci ve sekizinci paragraflar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. \u201cSorumlu s\u0131fat\u0131yla beyan edilmeyen veya eksik beyan edilen KDV tutar\u0131n\u0131n sat\u0131c\u0131 &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":[868,42,232,939,66],"class_list":["post-2697","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-868","tag-degisiklik","tag-kdv","tag-kdv-uygulama","tag-teblig"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>KDV Uygulama Tebli\u011finde De\u011fi\u015fiklik, Hazineye \u00f6denmeyen vergi KDVsi<\/title>\n<meta name=\"description\" content=\"KDV \u00e7\u0131kmamas\u0131 nedenleriyle Hazineye \u00f6denmeyen vergi ile buna ba\u011fl\u0131 ceza, faiz ve zamlar al\u0131c\u0131dan aran\u0131r.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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