{"id":242,"date":"2013-01-23T11:48:15","date_gmt":"2013-01-23T09:48:15","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=242"},"modified":"2013-01-23T15:49:05","modified_gmt":"2013-01-23T13:49:05","slug":"2013-yili-guncel-kdv-oranlari","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/blog\/2013-yili-guncel-kdv-oranlari\/","title":{"rendered":"2013 Y\u0131l\u0131 G\u00fcncel KDV Oranlar\u0131"},"content":{"rendered":"

En son haliyle G\u00fcncel KDV Oranlar\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n d\u00fczenledi\u011fi listelerle a\u015fa\u011f\u0131daki yaz\u0131da ve ek dosyalarda g\u00f6sterilmi\u015ftir.<\/p>\n

(2007\/13033 Say\u0131l\u0131 KDV Oranlar\u0131na \u0130li\u015fkin Genel Kararname \u0130le Bu Kararnamede 2008\/13234, 2008\/13426, 2008\/13902, 2008\/14092, 2009\/14802, 2009\/14812, 2011\/1673, 2011\/2466, 2011\/2604, 2012\/2697, 2012\/2931,2012\/3594,2012\/4116 Say\u0131l\u0131 Kararnameler \u0130le Yap\u0131lan Ek ve De\u011fi\u015fiklikler Dahil)<\/strong><\/p>\n

MADDE 1 \u2013<\/strong> (1) Mal teslimleri ile hizmet ifalar\u0131na uygulanacak katma de\u011fer vergisi oranlar\u0131;
\na) Ekli listelerde yer alanlar hari\u00e7 olmak \u00fczere, vergiye tabi i\u015flemler i\u00e7in,\u00a0 % 18<\/strong>
\nb) Ekli (I) say\u0131l\u0131 listede yer alan teslim ve hizmetler i\u00e7in, % 1<\/strong>
\nc) Ekli (II) say\u0131l\u0131 listede yer alan teslim ve hizmetler i\u00e7in, % 8<\/strong>
\nolarak tespit edilmi\u015ftir.<\/p>\n

(2) (2011\/2604 say\u0131l\u0131 Kararname ile de\u011fi\u015fen s\u0131ra Y\u00fcr\u00fcrl\u00fck: 27\/12\/2011) <\/strong>(I) say\u0131l\u0131 listenin 16 nc\u0131 ve 17 nci s\u0131ralar\u0131nda say\u0131lan i\u015flemler hari\u00e7 olmak \u00fczere finansal kiralama i\u015flemlerinde, i\u015fleme konu olan mal\u0131n tabi oldu\u011fu katma de\u011fer vergisi oran\u0131 uygulan\u0131r.(15)<\/strong><\/p>\n

(3) (I) say\u0131l\u0131 listenin 2\/a s\u0131ras\u0131nda yer alan \u00fcr\u00fcnlerin perakende safhadaki teslimlerinde bu maddenin (a) bendinde \u00f6ng\u00f6r\u00fclen vergi oran\u0131, 1, 2\/b ve 3 \u00fcnc\u00fc s\u0131ralar\u0131nda yer alan \u00fcr\u00fcnlerin perakende safhadaki teslimlerinde ise (c) bendinde \u00f6ng\u00f6r\u00fclen vergi oran\u0131 uygulan\u0131r.<\/p>\n

(4) Perakende safhadaki teslimden maksat; teslimi yap\u0131lan \u00fcr\u00fcnlerin aynen veya i\u015flendikten sonra sat\u0131\u015f\u0131n\u0131 yapanlar ile i\u015fletmelerinde kullanacak olanlar d\u0131\u015f\u0131ndakilere sat\u0131lmas\u0131d\u0131r. \u00dcr\u00fcnleri, aynen ya da i\u015flendikten sonra satanlar ile i\u015fletmesinde kullanacak olanlar\u0131n ger\u00e7ek usulde katma de\u011fer vergisi m\u00fckellefi olmamalar\u0131 halinde bunlara yap\u0131lan teslimler de perakende teslim say\u0131l\u0131r.<\/p>\n

(5) (I) say\u0131l\u0131 listenin 9 uncu s\u0131ras\u0131nda yer alan “kullan\u0131lm\u0131\u015f” deyimi, 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa g\u00f6re \u00f6zel t\u00fcketim vergisine tabi olmayan ta\u015f\u0131tlar\u0131 ifade eder.<\/p>\n

(6) (2012\/4116 say\u0131l\u0131 Kararname ile eklenen s\u0131ra Y\u00fcr\u00fcrl\u00fck: 01\/01\/2013)<\/strong>(1) say\u0131l\u0131 listenin 11 inci s\u0131ras\u0131nda yer alan net alan\u0131 150 m2\u2019ye kadar konutlardan; 10\/7\/2004 tarihli ve 5216 say\u0131l\u0131 B\u00fcy\u00fck\u015fehir Belediyesi Kanunu kapsam\u0131ndaki b\u00fcy\u00fck\u015fehirlerde (16\/5\/2012 tarihli ve 6306 say\u0131l\u0131 Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131nda Kanun kapsam\u0131nda rezerv yap\u0131 alan\u0131 ve riskli alan olarak belirlenen yerler ile riskli yap\u0131lar\u0131n bulundu\u011fu yerler hari\u00e7), l\u00fcks veya birinci s\u0131n\u0131f in\u015faat olarak yap\u0131lan ve ruhsat\u0131n sonradan revize edilip in\u015faat kalitesinin y\u00fckseltilmesi hali de dahil olmak \u00fczere, yap\u0131 ruhsat\u0131n\u0131n al\u0131nd\u0131\u011f\u0131 tarihte, \u00fczerine yap\u0131ld\u0131\u011f\u0131 arsan\u0131n 1319 say\u0131l\u0131 Emlak Vergisi Kanununun 29 uncu maddesine istinaden tespit edilen arsa birim m2 vergi de\u011feri;<\/p>\n

a) Be\u015fy\u00fcz T\u00fcrk Liras\u0131 ile bin T\u00fcrk Liras\u0131 (bin T\u00fcrk Liras\u0131 hari\u00e7) aras\u0131nda olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinde belirtilen vergi oran\u0131,<\/p>\n

b) Bin T\u00fcrk Liras\u0131 ve \u00fczerinde olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen vergi oran\u0131, uygulan\u0131r.<\/p>\n

(2012\/4116 say\u0131l\u0131 BKK n\u0131n 7 nci maddesi ile eklenen f\u0131kra. Y\u00fcr\u00fcrl\u00fck: Yap\u0131 ruhsat\u0131 1\/1\/2013 tarihinden itibaren al\u0131nan konut in\u015faat projeleri ile kamu kurum ve kurulu\u015flar\u0131 ile bunlar\u0131n i\u015ftirakleri taraf\u0131ndan ihalesi bu tarihten itibaren yap\u0131lacak konut in\u015faat\u0131 projelerine ili\u015fkin konut teslimlerine uygulanmak \u00fczere 01\/01\/2013)<\/strong><\/p>\n

Mal ve hizmetleri tan\u0131mlama yetkisi<\/strong>
\nMADDE 2 \u2013 <\/strong>(1) Bu Karar kapsam\u0131ndaki mal ve hizmetleri tan\u0131mlamaya Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/p>\n

Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan mevzuat<\/strong>
\nMADDE 3 \u2013<\/strong> (1) Mal teslimleri ve hizmet ifalar\u0131na uygulanacak katma de\u011fer vergisi oranlar\u0131n\u0131n tespit edilmesi hakk\u0131ndaki 17\/7\/2002 tarihli ve 2002\/4480 say\u0131l\u0131 Kararname ile bu Kararnamede de\u011fi\u015fiklik yapan, 25\/4\/2003 tarihli ve 2003\/5557 say\u0131l\u0131, 5\/6\/2003 tarihli ve 2003\/5710 say\u0131l\u0131, 23\/12\/2003 tarihli ve 2003\/6666 say\u0131l\u0131, 26\/2\/2004 tarihli ve 2004\/6887 say\u0131l\u0131, 21\/7\/2004 tarihli ve 2004\/7666 say\u0131l\u0131, 18\/8\/2004 tarihli ve 2004\/7802 say\u0131l\u0131, 27\/12\/2004 tarihli ve 2004\/8301 say\u0131l\u0131, 6\/3\/2006 tarihli ve 2006\/10138 say\u0131l\u0131, 26\/6\/2006 tarihli ve 2006\/10620 say\u0131l\u0131, 25\/5\/2007 tarihli ve 2007\/12143 say\u0131l\u0131 Kararnameler y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Y\u00fcr\u00fcrl\u00fck <\/strong>
\nMADDE 4 \u2013<\/strong> (1) Bu Karar\u0131n; finansal kiralama i\u015flemlerine ili\u015fkin h\u00fck\u00fcmleri Karar\u0131n yay\u0131m\u0131 tarihinden sonra d\u00fczenlenen s\u00f6zle\u015fmeler i\u00e7in ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde, (II) say\u0131l\u0131 listenin “A) GIDA MADDELER\u0130”\u00a0 b\u00f6l\u00fcm\u00fcn\u00fcn 13\/b, 14 ve 18\/b s\u0131ralar\u0131 ile “B) D\u0130\u011eER MAL VE H\u0130ZMETLER” b\u00f6l\u00fcm\u00fcn\u00fcn 24 \u00fcnc\u00fc ve 25 inci s\u0131ralar\u0131 1\/1\/2008 tarihinde, di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131n\u0131 izleyen g\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong>
\nMADDE 5 \u2013<\/strong> (1) Bu Karar h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

GE\u00c7\u0130C\u0130 MADDE 1 \u2013 (2012\/2697 say\u0131l\u0131 Kararname ile eklenen madde Y\u00fcr\u00fcrl\u00fck: 28\/01\/2012)<\/strong> (1)\u00a015\/7\/2012\u00a0tarihine kadar uygulanmak \u00fczere; okul, sa\u011fl\u0131k hizmet tesisi ve \u00f6\u011frenci yurdu olarak kullan\u0131lmak amac\u0131yla in\u015fa edilen prefabrik yap\u0131 teslimlerinde katma de\u011fer vergisi oran\u0131 %1<\/strong> olarak belirlenmi\u015ftir.<\/p>\n

 <\/p>\n

KDV oranlar\u0131 2013 (I) say\u0131l\u0131 liste<\/a><\/strong><\/p>\n

KDV oranlar\u0131 2013 (II) say\u0131l\u0131 liste<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

En son haliyle G\u00fcncel KDV Oranlar\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n d\u00fczenledi\u011fi listelerle a\u015fa\u011f\u0131daki yaz\u0131da ve ek dosyalarda g\u00f6sterilmi\u015ftir.<\/p>\n

MADDE 1 \u2013 (1) Mal teslimleri ile hizmet ifalar\u0131na uygulanacak katma de\u011fer vergisi oranlar\u0131;
\na) Ekli listelerde yer alanlar hari\u00e7 olmak \u00fczere, vergiye tabi i\u015flemler i\u00e7in, % 18
\nb) Ekli (I) say\u0131l\u0131 listede yer alan teslim ve hizmetler i\u00e7in, % 1
\nc) Ekli (II) say\u0131l\u0131 listede yer alan teslim ve hizmetler i\u00e7in, % 8
\nolarak tespit edilmi\u015ftir.<\/p>\n

(2) (2011\/2604 say\u0131l\u0131 Kararname ile de\u011fi\u015fen s\u0131ra Y\u00fcr\u00fcrl\u00fck: 27\/12\/2011) (I) say\u0131l\u0131 listenin 16 nc\u0131 ve 17 nci s\u0131ralar\u0131nda say\u0131lan i\u015flemler hari\u00e7 olmak \u00fczere finansal kiralama i\u015flemlerinde<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[16,78,74,73,77,75,76],"class_list":["post-242","post","type-post","status-publish","format-standard","","category-genel","tag-16","tag-gib","tag-guncel","tag-kdv","tag-liste","tag-oran","tag-oranlar"],"yoast_head":"\n2013 Y\u0131l\u0131 G\u00fcncel KDV Oranlar\u0131<\/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\/blog\/2013-yili-guncel-kdv-oranlari\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2013 Y\u0131l\u0131 G\u00fcncel KDV Oranlar\u0131\" \/>\n<meta property=\"og:description\" content=\"En son haliyle G\u00fcncel KDV Oranlar\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n d\u00fczenledi\u011fi listelerle a\u015fa\u011f\u0131daki yaz\u0131da ve ek dosyalarda g\u00f6sterilmi\u015ftir. MADDE 1 \u2013 (1) Mal teslimleri ile hizmet ifalar\u0131na uygulanacak katma de\u011fer vergisi oranlar\u0131; a) Ekli listelerde yer alanlar hari\u00e7 olmak \u00fczere, vergiye tabi i\u015flemler i\u00e7in, % 18 b) Ekli (I) say\u0131l\u0131 listede yer alan teslim ve hizmetler i\u00e7in, % 1 c) Ekli (II) say\u0131l\u0131 listede yer alan teslim ve hizmetler i\u00e7in, % 8 olarak tespit edilmi\u015ftir. (2) (2011\/2604 say\u0131l\u0131 Kararname ile de\u011fi\u015fen s\u0131ra Y\u00fcr\u00fcrl\u00fck: 27\/12\/2011) (I) say\u0131l\u0131 listenin 16 nc\u0131 ve 17 nci s\u0131ralar\u0131nda say\u0131lan i\u015flemler hari\u00e7 olmak \u00fczere finansal kiralama i\u015flemlerinde\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.muhasebedersleri.com\/blog\/2013-yili-guncel-kdv-oranlari\/\" \/>\n<meta property=\"og:site_name\" content=\"Muhasebe Blog\" \/>\n<meta property=\"article:published_time\" content=\"2013-01-23T09:48:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2013-01-23T13:49:05+00:00\" \/>\n<meta name=\"author\" content=\"Ahmet\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ahmet\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/blog\/2013-yili-guncel-kdv-oranlari\/\",\"url\":\"http:\/\/www.muhasebedersleri.com\/blog\/2013-yili-guncel-kdv-oranlari\/\",\"name\":\"2013 Y\u0131l\u0131 G\u00fcncel KDV Oranlar\u0131\",\"isPartOf\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#website\"},\"datePublished\":\"2013-01-23T09:48:15+00:00\",\"dateModified\":\"2013-01-23T13:49:05+00:00\",\"author\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d\"},\"breadcrumb\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/blog\/2013-yili-guncel-kdv-oranlari\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/www.muhasebedersleri.com\/blog\/2013-yili-guncel-kdv-oranlari\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/blog\/2013-yili-guncel-kdv-oranlari\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"https:\/\/www.muhasebedersleri.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2013 Y\u0131l\u0131 G\u00fcncel KDV Oranlar\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#website\",\"url\":\"https:\/\/www.muhasebedersleri.com\/blog\/\",\"name\":\"Muhasebe Blog\",\"description\":\"Muhasebe hakk\u0131nda her\u015fey\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.muhasebedersleri.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d\",\"name\":\"Ahmet\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"Ahmet\"},\"url\":\"https:\/\/www.muhasebedersleri.com\/blog\/author\/hakan\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"2013 Y\u0131l\u0131 G\u00fcncel KDV Oranlar\u0131","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"http:\/\/www.muhasebedersleri.com\/blog\/2013-yili-guncel-kdv-oranlari\/","og_locale":"tr_TR","og_type":"article","og_title":"2013 Y\u0131l\u0131 G\u00fcncel KDV Oranlar\u0131","og_description":"En son haliyle G\u00fcncel KDV Oranlar\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n d\u00fczenledi\u011fi listelerle a\u015fa\u011f\u0131daki yaz\u0131da ve ek dosyalarda g\u00f6sterilmi\u015ftir. MADDE 1 \u2013 (1) Mal teslimleri ile hizmet ifalar\u0131na uygulanacak katma de\u011fer vergisi oranlar\u0131; a) Ekli listelerde yer alanlar hari\u00e7 olmak \u00fczere, vergiye tabi i\u015flemler i\u00e7in, % 18 b) Ekli (I) say\u0131l\u0131 listede yer alan teslim ve hizmetler i\u00e7in, % 1 c) Ekli (II) say\u0131l\u0131 listede yer alan teslim ve hizmetler i\u00e7in, % 8 olarak tespit edilmi\u015ftir. 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