{"id":1346,"date":"2013-11-28T17:00:55","date_gmt":"2013-11-28T15:00:55","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=1346"},"modified":"2013-12-01T11:21:28","modified_gmt":"2013-12-01T09:21:28","slug":"ozel-tuketim-vergisi-tebliginde-degisiklik","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/ozel-tuketim-vergisi-tebliginde-degisiklik\/","title":{"rendered":"\u00d6zel T\u00fcketim Vergisi Tebli\u011finde De\u011fi\u015fiklik"},"content":{"rendered":"

Resmi Gazete, 28 Kas\u0131m\u00a02013,\u00a0Say\u0131 : 28835,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

\u00d6zel T\u00fcketim Vergisi Genel Tebli\u011fi\u2019nde; 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u00a0 uygulamas\u0131na ili\u015fkin olarak 14 Seri No.lu \u00d6zel T\u00fcketim Vergisi Kanunu Genel Tebli\u011fi\u2019nde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

\u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130\u00a0GENEL TEBL\u0130\u011e\u0130\u00a0SER\u0130\u00a0NO: 14\u2019TE\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e\u00a0(SER\u0130\u00a0NO: 28)<\/strong><\/p>\n

4760 say\u0131l\u0131\u00a0\u00d6zel T\u00fcketim Vergisi Kanunu1<\/sup>\u00a0uygulamas\u0131na ili\u015fkin 14 Seri No.lu\u00a0\u00d6zel T\u00fcketim Vergisi Genel Tebli\u011finin2<\/sup>\u00a0\u201c7. TA\u015eIT ARA\u00c7LARINDA VERG\u0130\u00a0MATRAHI\u201d\u00a0b\u00f6l\u00fcm\u00fc\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c<\/b>7. TA<\/b>\u015e<\/b>IT ARA<\/b>\u00c7<\/b>LARINDA VERG<\/b>\u0130<\/b>\u00a0MATRAHI<\/b><\/p>\n

4760 say\u0131l\u0131\u00a0\u00d6zel T\u00fcketim Vergisi Kanununun 11 inci maddesinin 3 numaral\u0131\u00a0f\u0131kras\u0131na g\u00f6re, Kanuna ekli (II) say\u0131l\u0131\u00a0listedeki mallar i\u00e7in verginin matrah\u0131, bunlar\u0131n ilk iktisab\u0131nda hesaplanacak\u00a0\u00d6TV hari\u00e7\u00a0katma de\u011fer vergisi (KDV) matrah\u0131n\u0131\u00a0olu\u015fturan unsurlardan te\u015fekk\u00fcl etmektedir.<\/p>\n

3065 say\u0131l\u0131\u00a0Katma De\u011fer Vergisi Kanununun3<\/sup>\u00a020\u00a0nci\u00a0maddesine g\u00f6re teslim ve hizmet i\u015flemlerinde matrah bu i\u015flemler kar\u015f\u0131l\u0131\u011f\u0131nda her ne suretle olursa olsun al\u0131nan veya bunlarca bor\u00e7lan\u0131lan para, mal ve di\u011fer suretlerde sa\u011flanan ve para ile temsil edilebilen menfaat, hizmet veya de\u011ferler toplam\u0131n\u0131\u00a0ifade etmektedir. Katma De\u011fer Vergisi Kanununun 24\u00fcnc\u00fc\u00a0maddesinde belirtilen unsurlar matraha\u00a0dahil\u00a0edilmekte, Kanunun 25 inci maddesinin (a) bendine g\u00f6re m\u00fckellefin d\u00fczenledi\u011fi fatura veya benzeri vesikalarda g\u00f6sterilen ticari team\u00fcllere uygun\u00a0iskontolar\u00a0ise matrahtan indirilebilmektedir.<\/p>\n

Bu h\u00fck\u00fcmler uyar\u0131nca,\u00a0\u00d6zel T\u00fcketim Vergisi Kanunu eki (II) say\u0131l\u0131\u00a0listedeki ara\u00e7lar\u0131n\u00a0\u00d6TV m\u00fckelleflerince ilk iktisap kapsam\u0131ndaki teslimlerinde hesaplanacak\u00a0\u00d6TV matrah\u0131, teslim i\u015fleminin kar\u015f\u0131l\u0131\u011f\u0131n\u0131\u00a0te\u015fkil eden bedel olup, bu bedelden, m\u00fckellefin d\u00fczenledi\u011fi faturada ayr\u0131ca g\u00f6sterdi\u011fi ticari team\u00fcllere uygun\u00a0iskontonun\u00a0d\u00fc\u015f\u00fclmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n

Ancak,\u00a0\u00d6zel T\u00fcketim Vergisi Kanununun 12\u00a0nci\u00a0maddesinin 6487 say\u0131l\u0131\u00a0Kanunun4<\/sup>\u00a028 inci maddesi ile de\u011fi\u015fik (1) numaral\u0131\u00a0f\u0131kras\u0131\u00a0uyar\u0131nca, (II) say\u0131l\u0131\u00a0listedeki mallardan al\u0131nacak vergi, m\u00fckellefin bu mal\u0131\u00a0al\u0131\u015f\u00a0bedeli ile her hal\u00fck\u00e2rda bu mallar\u0131n imalat\u00e7\u0131s\u0131n\u0131n sat\u0131\u015f\u00a0bedeli veya ithalatta hesaplanan KDV matrah\u0131\u00a0\u00fczerinden mal\u0131n tabi oldu\u011fu orana g\u00f6re hesaplanan vergi tutar\u0131ndan az olamayacakt\u0131r.<\/p>\n

Buna g\u00f6re, s\u00f6z konusu mallar i\u00e7in, m\u00fckellefin bu mal\u0131\u00a0sat\u0131\u015f\u00a0bedeli ve al\u0131\u015f\u00a0bedeli ile mal ithal edilmi\u015f\u00a0ise ithalatta hesaplanan KDV matrah\u0131, yurt i\u00e7inde imal edilmi\u015f\u00a0ise imalat\u00e7\u0131n\u0131n sat\u0131\u015f\u00a0bedeli\u00a0\u00fczerinden hesaplanacak vergi tutarlar\u0131ndan en fazla olan tutar\u00a0\u00d6TV olarak beyan edilip\u00a0\u00f6denecektir.\u00a0\u0130thalat\u00e7\u0131\u00a0veya imalat\u00e7\u0131\u00a0firma ile\u00a0\u00d6TV m\u00fckellefi aras\u0131nda birden fazla safhan\u0131n bulunup bulunmamas\u0131\u00a0yukar\u0131da belirtilen do\u011frultuda\u00a0\u00d6TV matrah\u0131n\u0131n tespitini etkilemeyecektir.<\/p>\n

M\u00fckellefin mal\u0131\u00a0al\u0131c\u0131ya teslim etti\u011fi tarihe kadar, bu mal\u0131\u00a0m\u00fckellefe teslim eden taraf\u0131ndan\u00a0iskonto\u00a0yap\u0131lm\u0131\u015folmas\u0131\u00a0halinde, al\u0131\u015f\u00a0bedelinin y\u00fczde 10\u2019unu ge\u00e7memek\u00a0\u00fczere yap\u0131lan\u00a0iskonto\u00a0tutar\u0131\u00a0indirilmek suretiyle m\u00fckellefin al\u0131\u015fbedeli hesaplanabilecektir. Ancak bu indirimler sonras\u0131\u00a0kalan tutar da mal\u0131n imalat\u00e7\u0131s\u0131n\u0131n sat\u0131\u015f\u00a0bedelinden veya ithalatta hesaplanan KDV matrah\u0131ndan d\u00fc\u015f\u00fck olamayacakt\u0131r.<\/p>\n

\u00d6<\/b>rnek:<\/b>\u00a0Distrib\u00fct\u00f6r (A) firmas\u0131n\u0131n ithal etti\u011fi silindir hacmi 1.600 cm\u00b3\u2019\u00fcn alt\u0131nda olan bir otomobil i\u00e7in ithalattaki KDV matrah\u0131\u00a042.000 TL olup, bu mal (A) taraf\u0131ndan, otomobil bayi olan (B) firmas\u0131na KDV hari\u00e7\u00a045.000 TL\u2019ye teslim edilmi\u015ftir.<\/p>\n

a) (A), bu otomobille ilgili olarak (B)\u2019ye %15\u00a0iskonto\u00a0(indirim)\u00a0\u00a0yapm\u0131\u015ft\u0131r. Daha sonra (B), bu otomobili m\u00fc\u015fterisi (C)\u2019ye ilk iktisap kapsam\u0131nda,\u00a0\u00d6TV ve KDV hari\u00e7\u00a040.000 TL\u2019ye satm\u0131\u015ft\u0131r. Bu durumda (B), (C) ad\u0131na d\u00fczenleyece\u011fi sat\u0131\u015f\u00a0faturas\u0131nda\u00a0\u00d6TV\u2019yi\u00a0a\u015fa\u011f\u0131daki gibi hesaplayacakt\u0131r.<\/p>\n

Otomobilin vergisiz sat\u0131\u015f\u00a0bedeli: 40.000 TL<\/strong><\/p>\n

Al\u0131\u015f\u00a0bedeli:\u00a045.000 TL<\/strong><\/p>\n

\u0130skonto\u00a0tutar\u0131\u00a0(45.000 x 0,15 =):\u00a06.750 TL<\/strong><\/p>\n

Al\u0131\u015f\u00a0bedelinden indirilebilecek\u00a0iskonto\u00a0tutar\u0131\u00a0(45.000 x 0,10 =):\u00a04.500 TL<\/strong><\/p>\n

Al\u0131\u015f\u00a0bedelinden %10\u00a0iskonto\u00a0tutar\u0131 d\u00fc\u015f\u00fclm\u00fc\u015f\u00a0tutar (45.000\u00a0–\u00a04.500 =):\u00a040.500 TL<\/strong><\/p>\n

\u0130thalattaki KDV matrah\u0131:\u00a042.000 TL<\/strong><\/p>\n

\u00d6TV matrah\u0131:\u00a042.000 TL<\/strong><\/p>\n

Hesaplanan\u00a0\u00d6TV (42.000 x 0,40 =):\u00a016.800 TL<\/strong><\/p>\n

 <\/p>\n

b) (A)\u2019n\u0131n\u00a0s\u00f6z konusu mal\u0131n ilk iktisap kapsam\u0131nda sat\u0131l\u0131ncaya kadar m\u00fckellef (B)\u2019ye yapt\u0131\u011f\u0131\u00a0iskonto\u00a0(indirim) tutar\u0131n\u0131n %5 olmas\u0131\u00a0halinde ise (B), (C) ad\u0131na d\u00fczenleyece\u011fi sat\u0131\u015f\u00a0faturas\u0131nda\u00a0\u00d6TV\u2019yi\u00a0a\u015fa\u011f\u0131daki gibi hesaplayacakt\u0131r.<\/p>\n

Otomobilin vergisiz sat\u0131\u015f\u00a0bedeli:\u00a040.000 TL<\/strong><\/p>\n

Al\u0131\u015f\u00a0bedeli:\u00a045.000 TL<\/strong><\/p>\n

\u0130skonto\u00a0tutar\u0131\u00a0(45.000 x 0,05 =):\u00a02.250 TL<\/strong><\/p>\n

Al\u0131\u015f\u00a0bedelinden\u00a0iskonto\u00a0tutar\u0131 d\u00fc\u015f\u00fcm\u00fc\u015f\u00a0tutar (45.000\u00a0–\u00a02.250 =): 42.750 TL<\/strong><\/p>\n

\u0130thalattaki KDV matrah\u0131:\u00a042.000 TL<\/strong><\/p>\n

\u00d6TV matrah\u0131:\u00a042.750 TL<\/strong><\/p>\n

Hesaplanan\u00a0\u00d6TV (42.750 x 0,40 =):\u00a017.100 TL<\/strong><\/p>\n

 <\/p>\n

\u00d6te yandan, m\u00fckellefin al\u0131\u015f\u00a0bedeli olarak, bu mal\u0131\u00a0m\u00fckellefe satan\u0131n d\u00fczenledi\u011fi fatura ve benzeri vesika\u00fczerinde g\u00f6sterilen tutar esas al\u0131nacakt\u0131r. Al\u0131\u015f\u00a0bedeli\u00a0\u00fczerinden yap\u0131lacak indirimlerin matrah\u0131n tespitinde dikkate al\u0131nabilmesi i\u00e7in Vergi Usul Kanunu h\u00fck\u00fcmleri kapsam\u0131nda belgelendirilmesi gerekmektedir.\u201d<\/p>\n

Tebli\u011f\u00a0olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete, 28 Kas\u0131m\u00a02013,\u00a0Say\u0131 : 28835,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: \u00d6zel T\u00fcketim Vergisi Genel Tebli\u011fi\u2019nde; 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u00a0 uygulamas\u0131na ili\u015fkin olarak 14 Seri No.lu \u00d6zel T\u00fcketim Vergisi Kanunu Genel Tebli\u011fi\u2019nde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. \u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130\u00a0GENEL TEBL\u0130\u011e\u0130\u00a0SER\u0130\u00a0NO: 14\u2019TE\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e\u00a0(SER\u0130\u00a0NO: 28) 4760 say\u0131l\u0131\u00a0\u00d6zel T\u00fcketim Vergisi Kanunu1\u00a0uygulamas\u0131na ili\u015fkin 14 Seri No.lu\u00a0\u00d6zel T\u00fcketim Vergisi Genel Tebli\u011finin2\u00a0\u201c7. TA\u015eIT …<\/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":[221,42,232,591,235,592,220,66],"class_list":["post-1346","post","type-post","status-publish","format-standard","","category-resmi-gazete","category-vergi-2","tag-arac","tag-degisiklik","tag-kdv","tag-matrah","tag-otv","tag-ozel-tuketim","tag-tasit","tag-teblig"],"yoast_head":"\n\u00d6zel T\u00fcketim Vergisi Tebli\u011finde De\u011fi\u015fiklik<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/haber\/ozel-tuketim-vergisi-tebliginde-degisiklik\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00d6zel T\u00fcketim Vergisi Tebli\u011finde De\u011fi\u015fiklik\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete, 28 Kas\u0131m\u00a02013,\u00a0Say\u0131 : 28835,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: \u00d6zel T\u00fcketim Vergisi Genel Tebli\u011fi\u2019nde; 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u00a0 uygulamas\u0131na ili\u015fkin olarak 14 Seri No.lu \u00d6zel T\u00fcketim Vergisi Kanunu Genel Tebli\u011fi\u2019nde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. \u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130\u00a0GENEL TEBL\u0130\u011e\u0130\u00a0SER\u0130\u00a0NO: 14\u2019TE\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e\u00a0(SER\u0130\u00a0NO: 28) 4760 say\u0131l\u0131\u00a0\u00d6zel T\u00fcketim Vergisi Kanunu1\u00a0uygulamas\u0131na ili\u015fkin 14 Seri No.lu\u00a0\u00d6zel T\u00fcketim Vergisi Genel Tebli\u011finin2\u00a0\u201c7. 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