Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
KATMA DE\u011eER VERG\u0130S\u0130\u00a0GENEL TEBL\u0130\u011e\u0130<\/strong><\/p>\n (SER\u0130\u00a0NO: 121)<\/p>\n 3065 say\u0131l\u0131\u00a0Katma De\u011fer Vergisi Kanununun 29 uncu maddesinde; bu Kanunun 28 inci maddesinin verdi\u011fi yetkiye dayan\u0131larak Bakanlar Kurulunca vergi oranlar\u0131\u00a0indirilen teslim ve hizmetler dolay\u0131s\u0131yla y\u00fcklenilen ve indirim yoluyla giderilemeyen KDV tutarlar\u0131n\u0131n, Bakanlar Kurulu Karar\u0131\u00a0ile belirlenen s\u0131n\u0131r\u0131\u00a0a\u015fan k\u0131sm\u0131n\u0131n, maddede say\u0131lan bor\u00e7lara y\u0131l\u0131\u00a0i\u00e7inde vergilendirme d\u00f6nemleri itibariyle mahsuben, izleyen y\u0131l i\u00e7erisinde talep edilmesi kayd\u0131yla nakden ya da s\u00f6z konusu bor\u00e7lara mahsuben iade edilebilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n Bakanlar Kurulu, bu h\u00fckm\u00fcn uygulanmas\u0131na y\u00f6nelik olarak 2006\/10379 say\u0131l\u0131\u00a0Kararname ile indirimli vergi oran\u0131na tabi teslim ve hizmetlerde iade uygulamas\u0131\u00a0ile ilgili s\u0131n\u0131r\u0131\u00a02006 y\u0131l\u0131nda ger\u00e7ekle\u015fecek i\u015flemler i\u00e7in ge\u00e7erli olmak \u00fczere 10.000 TL<\/strong> olarak belirlemi\u015ftir.<\/p>\n Ayn\u0131\u00a0Kararnameye g\u00f6re, 2007 ve izleyen y\u0131llarda ise bu s\u0131n\u0131r Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulanacak, bu\u00a0\u015fekilde yap\u0131lacak hesaplamada, 50 TL ve daha d\u00fc\u015f\u00fck tutarlar dikkate al\u0131nmayacak, 50 TL’den fazla olan tutarlar ise 100 TL’nin en yak\u0131n kat\u0131na y\u00fckseltilecektir.<\/p>\n \u0130ndirimli orana tabi i\u015flemlerden do\u011fan KDV iade taleplerinde, bu i\u015flemler nedeniyle y\u00fcklenilen ve indirim yoluyla giderilemeyen KDV tutar\u0131n\u0131n iade konusu yap\u0131lamayacak k\u0131sm\u0131yla ilgili olarak 2012 y\u0131l\u0131nda ge\u00e7erli olan 15.800 TL tutar\u0131ndaki s\u0131n\u0131r, 2006\/10379 say\u0131l\u0131\u00a0Bakanlar Kurulu Karar\u0131\u00a0uyar\u0131nca, 2012 y\u0131l\u0131na ili\u015fkin yeniden de\u011ferleme oran\u0131nda (% 7,80) art\u0131r\u0131larak 2013 y\u0131l\u0131\u00a0i\u00e7in 17.000 TL<\/strong> olarak uygulanacakt\u0131r.<\/p>\n Tebli\u011f\u00a0olunur.<\/p>\n","protected":false},"excerpt":{"rendered":" Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: KATMA DE\u011eER VERG\u0130S\u0130\u00a0GENEL TEBL\u0130\u011e\u0130 (SER\u0130\u00a0NO: 121) 3065 say\u0131l\u0131\u00a0Katma De\u011fer Vergisi Kanununun 29 uncu maddesinde; bu Kanunun 28 inci maddesinin verdi\u011fi yetkiye dayan\u0131larak Bakanlar Kurulunca vergi oranlar\u0131\u00a0indirilen teslim ve hizmetler dolay\u0131s\u0131yla y\u00fcklenilen ve indirim yoluyla giderilemeyen KDV tutarlar\u0131n\u0131n, Bakanlar Kurulu Karar\u0131\u00a0ile belirlenen s\u0131n\u0131r\u0131\u00a0a\u015fan k\u0131sm\u0131n\u0131n, maddede say\u0131lan bor\u00e7lara y\u0131l\u0131\u00a0i\u00e7inde vergilendirme …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28,156],"tags":[233,232,234,66,30],"class_list":["post-447","post","type-post","status-publish","format-standard","","category-resmi-gazete","category-vergi-2","tag-iade","tag-kdv","tag-sinir","tag-teblig","tag-vergi"],"yoast_head":"\n