{"id":3645,"date":"2021-08-13T19:04:59","date_gmt":"2021-08-13T16:04:59","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/2009-14592-sayili-bakanlar-kurulu-karari\/"},"modified":"2021-08-13T19:07:28","modified_gmt":"2021-08-13T16:07:28","slug":"2009-14592-sayili-bakanlar-kurulu-karari","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/de\/2009-14592-sayili-bakanlar-kurulu-karari\/","title":{"rendered":"2009\/14592 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Sirk\u00fcler Tarihi\u00a0\u00a0 : 30.07.2021<\/strong><\/p>\n

Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2021\/16<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n

    \n
  1. Hat\u0131rlanaca\u011f\u0131 \u00fczere, 31\/7\/2020 tarihli R.G\u2019 de yay\u0131mlanan 2813 say\u0131l\u0131 Karar ile stopajlara ili\u015fkin 2009\/14592 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131\u2019nda de\u011fi\u015fiklikler yap\u0131larak gayrimenkul kiralamalar\u0131nda uygulanan stopaj oran\u0131 ve kurumlar taraf\u0131ndan kooperatiflere ait ta\u015f\u0131nmazlar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan kira \u00f6demeleri \u00fczerinden hesaplanmas\u0131 gereken tevkifat\u0131n oran\u0131 %20\u2019den %10\u2019a d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fc.<\/li>\n<\/ol>\n

    Daha sonra, 23\/12\/2020 tarihli ve 31343 say\u0131l\u0131 R.G\u2019 de yay\u0131mlanan 3319 Say\u0131l\u0131 Karar ile s\u00f6z konusu stopaj oranlar\u0131 eski oranlar\u0131na (%20) d\u00f6nd\u00fcr\u00fclm\u00fc\u015f; ancak ayn\u0131 Karara eklenen ge\u00e7ici 2 nci maddeyle %10\u2019luk stopaj oranlar\u0131n\u0131n 31.07.2021 tarihine kadar devam ettirilmesi sa\u011flanm\u0131\u015ft\u0131.<\/p>\n

    Bu defa, 4311 say\u0131l\u0131 Karar ile gayrimenkul kiralamalar\u0131nda ve kurumlar taraf\u0131ndan kooperatiflere ait ta\u015f\u0131nmazlar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan kira \u00f6demelerinde uygulanan %10\u2019luk stopaj oran\u0131n\u0131n s\u00fcresi\u00a030\/9\/2021 tarihine\u00a0uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n

      \n
    1. Hat\u0131rlanaca\u011f\u0131 \u00fczere, 31\/7\/2020 tarihli Resmi Gazete\u2019 de yay\u0131mlanan 2812 say\u0131l\u0131 Karar ile 2007\/13033 say\u0131l\u0131 Karar\u2019a eklenen\u00a0ge\u00e7ici 6 nc\u0131 maddeyle, 31\/07\/2020 tarihinden ge\u00e7erli olmak \u00fczere, 31\/12\/2020 tarihine kadar (bu tarih dahil) baz\u0131 hizmetlerde KDV oran\u0131 y\u00fczde 8\u2019e baz\u0131lar\u0131nda ise y\u00fczde 1\u2019e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fc. Daha sonra 23\/12\/2020 tarihli ve 3318 say\u0131l\u0131 Karar ile s\u00f6z konusu d\u00fczenlemenin uygulama s\u00fcresi 31\/7\/2021 tarihine kadar (bu tarih dahil) uzat\u0131lm\u0131\u015ft\u0131.<\/li>\n<\/ol>\n

      Bu Karar ile d\u00fc\u015f\u00fcr\u00fclen KDV oranlar\u0131n\u0131n uygulama s\u00fcresi bir kez daha uzat\u0131larak\u00a030\/9\/2021\u00a0olarak belirlenmi\u015ftir.<\/p>\n

      Karar\u00a031\/7\/2021\u00a0tarihinden ge\u00e7erli olmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

        \n
      • %8 KDV oran\u0131 uygulanacak hizmetler<\/li>\n<\/ul>\n

        Buna g\u00f6re,\u00a031\/7\/2021\u00a0tarihine kadar a\u015fa\u011f\u0131daki hizmetler i\u00e7in\u00a0% 8 KDV\u00a0oran\u0131 uygulanacakt\u0131r.<\/p>\n

          \n
        1. \u0130\u015fyeri kiralama hizmeti,<\/li>\n
        2. Kongre, konferans, seminer, konser, fuar ve lunapark giri\u015f \u00fccretleri,<\/li>\n
        3. D\u00fc\u011f\u00fcn, nikah, balo ve kokteyl salonlar\u0131nda verilen organizasyon hizmetleri,<\/li>\n
        4. Berberlik ve kuaf\u00f6rl\u00fck hizmetleri ile g\u00fczellik salonunda verilen hizmetler.<\/li>\n
        5. Terzilik, giyim e\u015fyas\u0131 ve ev tekstil \u00fcr\u00fcnlerinin onar\u0131m ve tamirat\u0131,<\/li>\n
        6. Ayakkab\u0131 ve deri e\u015fyalar\u0131n onar\u0131m\u0131 ile ayakkab\u0131 boyama hizmetleri,<\/li>\n
        7. Kuru temizleme, \u00e7ama\u015f\u0131rhane, giyim e\u015fyas\u0131 ve di\u011fer tekstil \u00fcr\u00fcnlerini \u00fct\u00fcleme hizmetleri,<\/li>\n
        8. Hal\u0131 ve kilim y\u0131kama hizmetleri,<\/li>\n
        9. \u011f) Bisiklet, motosiklet ve motorlu bisikletlerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/li>\n
        10. Evde kullan\u0131lan elektrikli cihazlar\u0131n (buzdolab\u0131, f\u0131r\u0131n, \u00e7ama\u015f\u0131r makinesi, bula\u015f\u0131k makinesi, f\u0131r\u0131n, klima vb.) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/li>\n
        11. \u0131) T\u00fcketici elektroni\u011fi \u00fcr\u00fcnlerinin (TV, radyo, CD\/DVD oynat\u0131c\u0131lar\u0131, ev tipi video kameralar vb.) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/li>\n
        12. Evde kullan\u0131lan \u0131s\u0131tma \u00fcr\u00fcnlerinin (termosifon, \u015fofben, banyo kazan\u0131, kombi vb.) (merkezi \u0131s\u0131tma kazanlar\u0131 hari\u00e7) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/li>\n
        13. Ev ve bah\u00e7e gere\u00e7lerinin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/li>\n
        14. Mobilyalar\u0131n ve ev d\u00f6\u015femelerinin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/li>\n
        15. Bilgisayarlar\u0131n, ileti\u015fim ara\u00e7 ve gere\u00e7lerinin, saatlerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/li>\n
        16. M\u00fczik aletlerinin bak\u0131m ve onar\u0131m\u0131,<\/li>\n
        17. \u00c7ilingirlik ve anahtar \u00e7o\u011faltma hizmetleri ile hamall\u0131k hizmetleri,<\/li>\n
        18. Motorlu kara ta\u015f\u0131tlar\u0131n\u0131n ya\u011flanmas\u0131, y\u0131kanmas\u0131, cilalanmas\u0131 hizmetleri ile bunlara ait koltuk ve d\u00f6\u015femelerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/li>\n
        19. \u00f6) Hane sakinlerine verilen konut bak\u0131m, onar\u0131m, boya ve temizlik hizmetleri (malzemeler hari\u00e7),<\/li>\n
        20. Ekli II say\u0131l\u0131 listenin \u201cB) D\u0130\u011eER MAL VE H\u0130ZMETLER\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 24 \u00fcnc\u00fc s\u0131ras\u0131 kapsam\u0131 d\u0131\u015f\u0131ndaki yeme-i\u00e7me hizmetleri (alkoll\u00fc i\u00e7eceklere isabet eden k\u0131sm\u0131 hari\u00e7),<\/li>\n
        21. Yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmetleri,<\/li>\n
        22. Ekli II say\u0131l\u0131 listenin \u201cA) GIDA MADDELER\u0130\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 4 \u00fcnc\u00fc s\u0131ras\u0131nda yer alan mallar hari\u00e7 olmak \u00fczere, 30\/12\/2019 tarihli ve 1951 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n eki \u0130statistik Pozisyonlar\u0131na B\u00f6l\u00fcnm\u00fc\u015f T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin 6 No.lu fas\u0131l\u0131nda yer alan s\u00fcs bitkileri ile \u00e7i\u00e7ek teslimleri.<\/li>\n<\/ol>\n
            \n
          • %1 KDV oran\u0131 uygulanacak hizmetler:<\/li>\n<\/ul>\n

            Buna g\u00f6re,\u00a031\/7\/2021\u00a0tarihine kadar a\u015fa\u011f\u0131daki hizmetler i\u00e7in\u00a0% 1 KDV\u00a0oran\u0131 uygulanacakt\u0131r.<\/p>\n

            Ekli II say\u0131l\u0131 listenin \u201cB) Di\u011fer Mal ve Hizmetler\u201d b\u00f6l\u00fcm\u00fcn\u00fcn;<\/p>\n

              \n
            1. 16 nc\u0131 s\u0131ras\u0131nda yer alan giri\u015f \u00fccretleri; sinema, tiyatro, opera, operet, bale, m\u00fcze giri\u015f \u00fccretleri,<\/li>\n
            2. 24 \u00fcnc\u00fc s\u0131ras\u0131nda yer alan yeme-i\u00e7me hizmetleri; Gazino, a\u00e7\u0131k hava gazinosu, bar, dans salonu, diskotek, pavyon, taverna, birahane, kokteyl salonu ve benzeri yerler hari\u00e7 olmak \u00fczere kahvehane, k\u0131r kahvesi, \u00e7ay bah\u00e7esi, \u00e7ay oca\u011f\u0131, k\u0131raathane, kafeterya, pastane, ayakta yemek yenilen yerler, yeme\u011fi pakette satan veya di\u011fer \u015fekillerde yemek hizmeti sunan yerler, lokanta, i\u00e7kili lokanta, kebap\u00e7\u0131 ve benzeri yerlerde (birinci s\u0131n\u0131f lokanta ruhsat\u0131 ya da i\u015fletme belgesine sahip olan yerler ile \u00fc\u00e7 y\u0131ld\u0131z ve \u00fczeri oteller, tatil k\u00f6yleri ve benzeri tesislerin b\u00fcnyesindeki lokantalar hari\u00e7) verilen yeme-i\u00e7me hizmetleri (bu yerlerde verilen hizmetlerin alkoll\u00fc i\u00e7eceklere isabet eden k\u0131sm\u0131 hari\u00e7),<\/li>\n<\/ol>\n
                \n
              • Konaklama Tesislerinde KDV Oran\u0131<\/li>\n<\/ul>\n

                Hat\u0131rlanaca\u011f\u0131 \u00fczere, 30\/4\/2021 tarihli R.G\u2019de yay\u0131mlanan 3931 say\u0131l\u0131 Karar ile 2007\/13033 Say\u0131l\u0131 Karar’a eklenen ge\u00e7ici 9 uncu maddeyle,\u00a0konaklama tesislerinde sunulan geceleme hizmetleri(*) i\u00e7in %1 KDV oran\u0131 uygulanmas\u0131na\u00a030\/6\/2021\u00a0tarihine kadar devam edilece\u011fi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131.<\/p>\n

                Bu do\u011frultuda, 4062 say\u0131l\u0131 Kararla, 2007\/13033 say\u0131l\u0131 Karar\u2019a eklenen\u00a0ge\u00e7ici 6 nc\u0131 maddenin\u00a0konaklama tesislerine ili\u015fkin ikinci f\u0131kras\u0131n\u0131n (c) bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

                (*)\u00a025- Otel, motel, pansiyon, tatil k\u00f6y\u00fc ve benzeri konaklama tesislerinde sunulan geceleme hizmeti (1618 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan i\u015fletme belgesi alm\u0131\u015f seyahat acenteleri taraf\u0131ndan m\u00fc\u015fteriye aktar\u0131lan geceleme hizmet tutar\u0131 ve bu hizmete ili\u015fkin arac\u0131l\u0131k bedellerine de konaklama tesislerinde verilen geceleme hizmetlerinin ait oldu\u011fu oran uygulan\u0131r.<\/p>\n

                Konaklama tesislerinde geceleme hizmetinden yararlanmayanlara verilen t\u00fcm hizmetler ile geceleme hizmetiyle beraber verilen ancak ayr\u0131ca belgelendirilen ya da geceleme hizmetine ait belgede ayr\u0131ca fiyatland\u0131r\u0131lan hizmetler bu s\u0131ra kapsam\u0131nda yer almamaktad\u0131r. Ancak geceleme hizmeti kapsam\u0131nda verilmesi ve geceleme bedeline dahil edilmesi mutat olan di\u011fer hizmetler bu s\u0131ra kapsam\u0131nda yer almakla birlikte bu \u015fekilde belirlenen geceleme bedeli i\u00e7inde sunulan alkoll\u00fc i\u00e7eceklere ili\u015fkin y\u00fcklenilen katma de\u011fer vergisi tutarlar\u0131, hizmeti sunanlar taraf\u0131ndan indirim konusu yap\u0131lamaz.),<\/p>\n

                 <\/p>\n

                Sayg\u0131lar\u0131m\u0131zla,<\/p>\n

                Y.S.S. Consulting[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

                [vc_row][vc_column][vc_column_text]Sirk\u00fcler Tarihi\u00a0\u00a0 : 30.07.2021 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2021\/16 \u00a0 Say\u0131n M\u00fc\u015fterilerimiz; Hat\u0131rlanaca\u011f\u0131 \u00fczere, 31\/7\/2020 tarihli R.G\u2019 de yay\u0131mlanan 2813 say\u0131l\u0131 Karar ile stopajlara ili\u015fkin 2009\/14592 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131\u2019nda de\u011fi\u015fiklikler yap\u0131larak gayrimenkul kiralamalar\u0131nda uygulanan stopaj oran\u0131 ve kurumlar taraf\u0131ndan kooperatiflere ait ta\u015f\u0131nmazlar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan kira \u00f6demeleri \u00fczerinden hesaplanmas\u0131 gereken tevkifat\u0131n oran\u0131 %20\u2019den %10\u2019a d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fc.…<\/p>\n","protected":false},"author":1,"featured_media":3594,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[170],"tags":[],"class_list":["post-3645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeine","category-170","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/comments?post=3645"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3645\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media\/3594"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media?parent=3645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/categories?post=3645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/tags?post=3645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}