{"version":"1.0","provider_name":"Muhasebe Blog","provider_url":"https:\/\/www.muhasebedersleri.com\/blog","author_name":"Cihat Hat\u0131sar\u0131","author_url":"https:\/\/www.muhasebedersleri.com\/blog\/author\/cihat_12\/","title":"\u0130ndirimli Orana Tabi \u0130\u015flemlerde \u0130ade Uygulamas\u0131","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"mGtc4rpjvo\"><a href=\"https:\/\/www.muhasebedersleri.com\/blog\/indirimli-orana-tabi-islemlerde-iade-uygulamasi\/\">\u0130ndirimli Orana Tabi \u0130\u015flemlerde \u0130ade Uygulamas\u0131<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.muhasebedersleri.com\/blog\/indirimli-orana-tabi-islemlerde-iade-uygulamasi\/embed\/#?secret=mGtc4rpjvo\" width=\"600\" height=\"338\" title=\"&#8220;\u0130ndirimli Orana Tabi \u0130\u015flemlerde \u0130ade Uygulamas\u0131&#8221; &#8212; Muhasebe Blog\" data-secret=\"mGtc4rpjvo\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","description":"KDV Kanununun 28 inci maddesinin verdi\u011fi yetkiye dayan\u0131larak Bakanlar Kurulunca vergi oranlar\u0131 indirilen teslim ve hizmetler dolay\u0131s\u0131yla y\u00fcklenilen ve indirim yoluyla giderilemeyen KDV tutarlar\u0131n\u0131n, Bakanlar Kurulu Karar\u0131 ile belirlenen s\u0131n\u0131r\u0131 a\u015fan k\u0131sm\u0131, bu Tebli\u011fin (4.2.) b\u00f6l\u00fcm\u00fcnde belirtilen bor\u00e7lara y\u0131l\u0131 i\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 edilebilecektir.  \u0130ndirimli oran kapsam\u0131nda yer almakla birlikte verginin konusuna girmeyen veya KDV den istisna edilen i\u015flemler dolay\u0131s\u0131yla"}