Resmi Gazete,\u00a021 \u015eubat 2013\u00a0\u00a0PER\u015eEMBE, \u00a0Say\u0131 : 28566,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
VERG\u0130\u00a0USUL KANUNU GENEL TEBL\u0130\u011e\u0130<\/strong><\/p>\n (SIRA NO: 424)<\/p>\n 1. Giri<\/b>\u015f<\/b><\/b><\/p>\n Elektronik fatura kullan\u0131m\u0131na ili\u015fkin usul ve esaslar\u0131\u00a0belirleyen ve 5\/3\/2010 tarihli ve 27512 say\u0131l\u0131\u00a0Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 397) ile Enerji Piyasas\u0131\u00a0D\u00fczenleme Kurumundan da\u011f\u0131t\u0131m lisans\u0131\u00a0alan elektrik ve do\u011falgaz da\u011f\u0131t\u0131m\u00a0\u015firketlerinden ve organize sanayi b\u00f6lgesi t\u00fczel ki\u015filiklerinden; elektrik ve do\u011falgaz abone bilgileri ile t\u00fcketim bilgilerinin al\u0131nmas\u0131na y\u00f6nelik a\u00e7\u0131klamalara yer verilen ve 7\/12\/2012 tarihli ve 28490 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011finde (S\u0131ra No: 420) yap\u0131lan de\u011fi\u015fiklikler ve k\u0131ymetli madenler arac\u0131\u00a0kurulu\u015flar\u0131n\u0131n k\u0131ymetli maden al\u0131m\/sat\u0131m\u0131nda belge d\u00fczeni bu Tebli\u011fin konusunu te\u015fkil etmektedir.<\/p>\n 2. 397 S<\/b>\u0131<\/b>ra Numaral<\/b>\u0131<\/b>\u00a0Vergi Usul Kanunu Genel Tebli<\/b>\u011f<\/b>inde Yap<\/b>\u0131<\/b>lan De<\/b>\u011f<\/b>i<\/b>\u015f<\/b>iklikler<\/b><\/p>\n 2.1.<\/b>\u00a0397 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011finin 28\/6\/2012 tarihli ve 28337 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan 416 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011fi ile de\u011fi\u015ftirilen d\u00f6rd\u00fcnc\u00fc\u00a0b\u00f6l\u00fcm\u00fc\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201c<\/b>4. e-Fatura Uygulamas<\/b>\u0131<\/b>ndan Yararlanma<\/b><\/p>\n 4\/1\/1961 tarihli ve 213 say\u0131l\u0131\u00a0Vergi Usul Kanununun 232 nci maddesi uyar\u0131nca fatura d\u00fczenlemek zorunda olan m\u00fckelleflere bu Tebli\u011fde getirilen usul ve esaslar\u00a0\u00e7er\u00e7evesinde e-Fatura g\u00f6nderme ve\/veya alma izni verilmesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. (Tebli\u011fin 8 inci b\u00f6l\u00fcm\u00fcnde yer alan istisna hari\u00e7\u00a0olmak\u00a0\u00fczere)<\/p>\n Uygulamadan yararlanmak isteyen m\u00fckelleflerin, ba\u015fvuru i\u015flemlerini www.efatura.gov.tr internet adresinde yay\u0131mlanan ba\u015fvuru k\u0131lavuzuna uygun olarak yerine getirmeleri gerekmektedir.<\/p>\n Ba\u015fkanl\u0131k taraf\u0131ndan yap\u0131lan de\u011ferlendirme sonras\u0131nda ba\u015fvurular\u0131\u00a0uygun bulunan m\u00fckelleflerin kullan\u0131c\u0131hesaplar\u0131\u00a0Ba\u015fkanl\u0131k\u00e7a tan\u0131mlanacak ve aktive edilecektir.<\/p>\n Bu i\u015flemlerin tamamlanmas\u0131n\u0131n ard\u0131ndan kullan\u0131c\u0131\u00a0hesab\u0131\u00a0arac\u0131l\u0131\u011f\u0131\u00a0ile e-Fatura g\u00f6nderme ve\/veya alma i\u015flemleri ger\u00e7ekle\u015ftirilecektir.<\/p>\n T\u00fczel ki\u015fi m\u00fckellef olmayan ve e-fatura g\u00f6ndermek ve\/veya almak isteyen kurum, kurulu\u015f\u00a0ve i\u015fletmelerin uygulama kar\u015f\u0131s\u0131ndaki durumu ve uygulamadan yararlanma prosed\u00fcrleri, yapacaklar\u0131\u00a0ba\u015fvuru\u00a0\u00fczerine Ba\u015fkanl\u0131k taraf\u0131ndan belirlenecektir.\u201d<\/p>\n 2.2.<\/b>\u00a0397 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011finin 5.1.1 b\u00f6l\u00fcm\u00fcn\u00fcn be\u015finci paragraf\u0131\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201cUygulamaya entegre olmak isteyenler, bilgi i\u015flem sistemlerinde gerekli\u00a0\u00f6n haz\u0131rl\u0131klar\u0131\u00a0tamamlad\u0131ktan sonra, sistemlerini ve fatura ile ilgili s\u00fcre\u00e7lerini a\u00e7\u0131klayan dok\u00fcmanlarla birlikte www.efatura.gov.tr internet adresinde yer alan ba\u015fvuru k\u0131lavuzuna uygun olarak Ba\u015fkanl\u0131\u011fa ba\u015fvuruda bulunacaklard\u0131r.\u201d<\/p>\n 2.3.<\/b>\u00a0397 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011finin 7 nci b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201cVergi Usul Kanunu kapsam\u0131nda yap\u0131lacak d\u00fczenlemeler\u00a0\u00e7er\u00e7evesinde kullan\u0131lmak\u00a0\u00fczere, t\u00fczel ki\u015fi, di\u011fer kurum, kurulu\u015f, i\u015fletmelere ve istemeleri halinde ger\u00e7ek ki\u015fi m\u00fckelleflere ait veri b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn, kayna\u011f\u0131n ve i\u00e7eri\u011fin garanti alt\u0131na al\u0131nmas\u0131\u00a0ile gerekli durumlarda gizlili\u011fin sa\u011flanmas\u0131\u00a0fonksiyonlar\u0131n\u0131n yerine getirilmesi amac\u0131\u00a0ile olu\u015fturulan ve e-Fatura Uygulamas\u0131\u00a0b\u00fcnyesinde yap\u0131lan i\u015flemlerde kullan\u0131lmas\u0131\u00a0zorunlu olan Mali M\u00fch\u00fcr, Ba\u015fkanl\u0131k ad\u0131na T\u00dcB\u0130TAK-UEKAE taraf\u0131ndan haz\u0131rlanan elektronik sertifika alt yap\u0131s\u0131n\u0131\u00a0ifade etmektedir.\u201d<\/p>\n 2.4.\u00a0<\/b>397 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011finin 7 nci b\u00f6l\u00fcm\u00fcn\u00fcn son paragraf\u0131ndan sonra gelmek\u00fczere a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n \u201ce-Fatura uygulamas\u0131ndan yararlanan m\u00fckellefler ile di\u011fer kurum, kurulu\u015f\u00a0ve i\u015fletmelerin e-faturalar\u0131n\u0131\u00a0kendi mali m\u00fch\u00fcr sertifikalar\u0131\u00a0ile onaylamalar\u0131\u00a0veya nitelikli elektronik sertifikalar\u0131\u00a0ile imzalamalar\u0131\u00a0esast\u0131r. Ancak e-fatura uygulamas\u0131n\u0131\u00a0\u00f6zel entegrat\u00f6r vas\u0131tas\u0131yla kullananlar d\u00fczenlenecek e-faturalar\u0131n\u00a0\u00f6zel entegrat\u00f6r\u00fcn mali m\u00fch\u00fcr sertifikas\u0131ile onaylanmas\u0131na izin verebilirler.\u201d<\/p>\n 3. 420 S<\/b>\u0131<\/b>ra Numaral<\/b>\u0131<\/b>\u00a0Vergi Usul Kanunu Genel Tebli<\/b>\u011f<\/b>inde Yap<\/b>\u0131<\/b>lan De<\/b>\u011f<\/b>i<\/b>\u015f<\/b>iklik<\/b><\/p>\n 3.1.<\/b>\u00a0420 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011finin\u00a0\u201c5. Bilgi verme d\u00f6nemi ve g\u00f6nderilme zaman\u0131\u201db\u00f6l\u00fcm\u00fcn\u00fcn 5.1. ve 5.2. bentleri a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201c5.1. 1 Ocak 2013 tarihi itibariyle i\u015fyeri elektrik ve do\u011falgaz t\u00fcketim bilgileri, t\u00fcketim bilgilerinin okundu\u011fu d\u00f6nemi izleyen ikinci ay\u0131n ond\u00f6rd\u00fcnc\u00fc\u00a0g\u00fcn\u00fc\u00a0saat 24.00’e kadar elektronik ortamda Maliye Bakanl\u0131\u011f\u0131na (Gelir\u00a0\u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u00a0BTRANS arac\u0131l\u0131\u011f\u0131yla) g\u00f6nderilmesi gerekmektedir.<\/p>\n 5.2. 1 Ocak 2013 tarihi itibariyle yeni tesis edilen, de\u011fi\u015fen veya kapanan aboneliklere ili\u015fkin abone bilgileri, abonelik i\u015fleminin tesis edilmesini izleyen ikinci ay\u0131n ond\u00f6rd\u00fcnc\u00fc\u00a0g\u00fcn\u00fc\u00a0saat 24.00’e kadar elektronik ortamda Maliye Bakanl\u0131\u011f\u0131na (Gelir\u00a0\u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u00a0BTRANS arac\u0131l\u0131\u011f\u0131yla) g\u00f6nderilmesi gerekmektedir.\u201d<\/p>\n 4. K<\/b>\u0131<\/b>ymetli Madenler Arac<\/b>\u0131<\/b>\u00a0Kurulu<\/b>\u015f<\/b>lar<\/b>\u0131<\/b>n<\/b>\u0131<\/b>n K<\/b>\u0131<\/b>ymetli Maden Al<\/b>\u0131<\/b>m\/Sat<\/b>\u0131<\/b>m<\/b>\u0131<\/b>nda Belge D<\/b>\u00fc<\/b>zeni<\/b><\/p>\n 5\/4\/1994 tarihli ve 21896 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan 226 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011fi ile 1\/5\/1994 tarihinden ge\u00e7erli olmak\u00a0\u00fczere, 7\/8\/1989 tarihli ve 89\/14391 say\u0131l\u0131\u00a0Bakanlar Kurulu Karar\u0131\u00a0ile y\u00fcr\u00fcrl\u00fc\u011fe konulan T\u00fcrk Paras\u0131\u00a0K\u0131ymetini Koruma Hakk\u0131nda 32 say\u0131l\u0131\u00a0Karar ile tan\u0131mlanan yetkili m\u00fcesseselerce d\u00f6viz al\u0131\u015f\u00a0ve sat\u0131\u015flar\u0131nda d\u00fczenlenen d\u00f6viz al\u0131m ve sat\u0131m belgesi mezk\u00fbr Tebli\u011fde belirlenen\u00a0\u015fartlar\u0131\u00a0ta\u015f\u0131malar\u0131\u00a0kayd\u0131yla 213 say\u0131l\u0131\u00a0Vergi Usul Kanunu uyar\u0131nca d\u00fczenlenmesi zorunlu belgeler kapsam\u0131na al\u0131nm\u0131\u015ft\u0131.<\/p>\n Bil\u00e2hare, Vergi Usul Kanununun m\u00fckerrer 257 nci maddesinin Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden, 5\/1\/2008 tarihli ve 26747 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan 379 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011fi ile 22\/9\/2006 tarihli ve 26297 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan T\u00fcrk Paras\u0131\u00a0K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131Karara ili\u015fkin 2006-32\/32 No.lu Tebli\u011f\u00a0ile kendilerine k\u0131ymetli maden al\u0131m\/sat\u0131m yapma yetkisi verilen yetkili m\u00fcesseselere, 1\/3\/2008 tarihinden ge\u00e7erli olmak\u00a0\u00fczere, k\u0131ymetli maden al\u0131m\u0131nda\u00a0\u201cK\u0131ymetli Maden Al\u0131m Belgesi\u201d, sat\u0131m\u0131nda da\u00a0\u201cK\u0131ymetli Maden Sat\u0131m Belgesi\u201d\u00a0d\u00fczenleme zorunlulu\u011fu getirilmi\u015fti.<\/p>\n 1\/8\/2008 tarihli ve 26954 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan 385 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011fi ile de, yetkili m\u00fcesseselerin s\u00f6z konusu belgeleri d\u00f6viz al\u0131m\/sat\u0131m belgesi ve k\u0131ymetli maden al\u0131m\/sat\u0131m belgesi olarak ayr\u0131\u00a0belgeler olarak de\u011fil, d\u00f6viz ve k\u0131ymetli maden al\u0131m\u0131nda\u00a0\u201cD\u00f6viz ve K\u0131ymetli Maden Al\u0131m Belgesi\u201d, sat\u0131m\u0131nda da\u00a0\u201cD\u00f6viz ve K\u0131ymetli Maden Sat\u0131m Belgesi\u201d\u00a0ad\u0131\u00a0alt\u0131nda tek belge olarak d\u00fczenlemesi imk\u00e2n\u0131\u00a0getirilmi\u015ftir.<\/p>\n Vergi Usul Kanununun m\u00fckerrer 257 nci maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131\u00a0bendi ile Maliye Bakanl\u0131\u011f\u0131, m\u00fckellef ve meslek gruplar\u0131\u00a0itibariyle muhasebe usul ve esaslar\u0131n\u0131\u00a0tespit etmeye, bu Kanuna g\u00f6re tutulmakta olan defter ve belgeler ile bunlara ilaveten tutulmas\u0131n\u0131\u00a0veya d\u00fczenlenmesini uygun g\u00f6rd\u00fc\u011f\u00fc\u00a0defter ve belgelerin mahiyet,\u015fekil ve ihtiva etmesi zorunlu bilgileri belirlemeye ve bunlarda de\u011fi\u015fiklik yapmaya yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n Mezk\u00fbr h\u00fckm\u00fcn Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden, T\u00fcrk Paras\u0131\u00a0K\u0131ymetini Koruma Hakk\u0131nda 32 say\u0131l\u0131Karara dayan\u0131larak yay\u0131mlanan K\u0131ymetli Madenler Borsas\u0131\u00a0Arac\u0131\u00a0Kurulu\u015flar\u0131n\u0131n Faaliyet Esaslar\u0131\u00a0ile 21\/5\/2007 tarihli ve 26528 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan K\u0131ymetli Madenler Arac\u0131\u00a0Kurumlar\u0131n\u0131n Kurulu\u015fu Hakk\u0131nda Y\u00f6netmelik kapsam\u0131nda\u00a0\u0130stanbul Alt\u0131n Borsas\u0131nda faaliyet g\u00f6stermek\u00a0\u00fczere Hazine M\u00fcste\u015farl\u0131\u011f\u0131nca kurulu\u015funa izin verilen, kendi nam ve hesab\u0131na, ba\u015fkas\u0131\u00a0nam ve hesab\u0131na, kendi nam\u0131na ba\u015fkas\u0131\u00a0hesab\u0131na i\u015flem yapan k\u0131ymetli maden arac\u0131\u00a0kurumlar\u0131ile k\u0131ymetli maden\u00a0\u00fcretimi veya ticareti ile i\u015ftigal eden anonim\u00a0\u015firketlere k\u0131ymetli maden al\u0131m\u0131nda\u00a0\u201cK\u0131ymetli Maden Al\u0131m Belgesi\u201d, sat\u0131m\u0131nda da\u00a0\u201cK\u0131ymetli Maden Sat\u0131m Belgesi\u201d\u00a0d\u00fczenleme zorunlulu\u011fu getirilmi\u015f\u00a0ve bu belgelerin Vergi Usul Kanunu uyar\u0131nca d\u00fczenlenmesi gereken belgeler kapsam\u0131na al\u0131nmas\u0131\u00a0uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n Vergi dairesi ba\u015fkanl\u0131klar\u0131yla veya defterdarl\u0131klarla anla\u015fmas\u0131\u00a0bulunan matbaalar ile noterler taraf\u0131ndan bas\u0131m\u0131ya da tasdiki yap\u0131lacak K\u0131ymetli Maden Al\u0131m\/Sat\u0131m Belgelerinin birer\u00a0\u00f6rne\u011fi 379 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011fi ekinde (EK: 1, 2) bulunmakta olup\u00a0\u00f6rnek belgelerde bulunan\u00a0\u201cYetkili M\u00fcessesenin\u201d\u00a0ibaresi bu Tebli\u011fkapsam\u0131nda zorunluluk getirilen m\u00fckellefler bak\u0131m\u0131ndan\u00a0\u201cK\u0131ymetli Madenler Arac\u0131\u00a0Kurulu\u015fu\u201d\u00a0olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n Bu Tebli\u011f\u00a0ile d\u00fczenlenme zorunlulu\u011fu getirilen belgelere ili\u015fkin olarak 379 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011finin birinci b\u00f6l\u00fcm\u00fcnde belirtilen usul ve esaslar\u00a0\u00e7er\u00e7evesinde i\u015flem yap\u0131lacakt\u0131r.<\/p>\n Yukar\u0131da belirtilen\u00a0\u015fartlara uygun olarak belge d\u00fczenlenmedi\u011finin veya ger\u00e7e\u011fe ayk\u0131r\u0131\u00a0olarak d\u00fczenlendi\u011finin tespiti halinde, m\u00fckellefler ad\u0131na Vergi Usul Kanununda yer alan cezalar tatbik edilecektir.<\/p>\n 5. Y<\/b>\u00fc<\/b>r<\/b>\u00fc<\/b>rl<\/b>\u00fc<\/b>k<\/b><\/p>\n 5.1.<\/b>\u00a0Bu Tebli\u011f\u00a0yay\u0131m\u0131\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n","protected":false},"excerpt":{"rendered":" Resmi Gazete,\u00a021 \u015eubat 2013\u00a0\u00a0PER\u015eEMBE, \u00a0Say\u0131 : 28566,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: VERG\u0130\u00a0USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 424) 1. Giri\u015f Elektronik fatura kullan\u0131m\u0131na ili\u015fkin usul ve esaslar\u0131\u00a0belirleyen ve 5\/3\/2010 tarihli ve 27512 say\u0131l\u0131\u00a0Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 397) ile Enerji Piyasas\u0131\u00a0D\u00fczenleme Kurumundan da\u011f\u0131t\u0131m lisans\u0131\u00a0alan elektrik ve do\u011falgaz da\u011f\u0131t\u0131m\u00a0\u015firketlerinden ve organize sanayi b\u00f6lgesi t\u00fczel …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[353,28],"tags":[414,90,87,413,66],"class_list":["post-819","post","type-post","status-publish","format-standard","","category-gib-2","category-resmi-gazete","tag-e-fatura","tag-elektronik","tag-fatura","tag-kullanim","tag-teblig"],"yoast_head":"\n