{"id":3613,"date":"2021-08-13T17:48:43","date_gmt":"2021-08-13T14:48:43","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/katma-deger-vergisi-genel-uygulama-tebligi\/"},"modified":"2021-08-13T18:35:19","modified_gmt":"2021-08-13T15:35:19","slug":"katma-deger-vergisi-genel-uygulama-tebligi","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/en\/katma-deger-vergisi-genel-uygulama-tebligi\/","title":{"rendered":"Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi"},"content":{"rendered":"

Sirk\u00fcler Tarihi\u00a0\u00a0 : 03.06.2021<\/strong><\/p>\n

Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0: 2021\/12<\/strong><\/p>\n

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

 <\/p>\n

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

03 Haziran 2021 Tarihli 31500 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi (Seri No: 36) ile yap\u0131lan de\u011fi\u015fiklikler bu sirk\u00fclerimizin konusunu olu\u015fturmaktad\u0131r.<\/p>\n

S\u00f6z konusu 36 Seri No\u2019lu Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi ile \u00f6zetle \u015fu konularda \u00f6nemli d\u00fczenlemeler yer almaktad\u0131r.<\/p>\n

    \n
  1. K\u0131smi tevkifat uygulamas\u0131na ili\u015fkin 1.000,00-TL olan s\u0131n\u0131r\u0131n 2.000,00-TL olarak yeniden belirlenmesine karar verilmi\u015ftir.<\/li>\n
  2. Genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri d\u0131\u015f\u0131nda KDV m\u00fckellefi olmayan al\u0131c\u0131lar\u0131n tevkifat uygulad\u0131\u011f\u0131 i\u015flemlerde d\u00fczeltme yap\u0131lmas\u0131 gerekti\u011finde s\u00f6z konusu i\u015flemlerin ne \u015fekilde yap\u0131lmas\u0131 gerekti\u011fine y\u00f6nelik a\u00e7\u0131klamalarda bulunulmu\u015ftur.<\/li>\n<\/ol>\n

    Buna g\u00f6re; Al\u0131c\u0131 taraf\u0131ndan, i\u015flem bedeli ve tevkif edilmeyen KDV k\u0131sm\u0131n\u0131 ayr\u0131ca g\u00f6stermek suretiyle iade ama\u00e7l\u0131 bir belge (fatura,\u00a0dekont\u00a0vb.) d\u00fczenlenir. S\u00f6z konusu belgede g\u00f6sterilen tutarlar al\u0131c\u0131 ve sat\u0131c\u0131 taraf\u0131ndan ilgili iade i\u015flemini g\u00f6sterecek \u015fekilde mevzuata uygun olarak kay\u0131tlara al\u0131n\u0131r. D\u00fczeltmenin bu \u015fekilde yap\u0131ld\u0131\u011f\u0131n\u0131n tevsik edilmesine istinaden, i\u015fleme ili\u015fkin tevkif edilen KDV, bu vergiyi vergi dairesine beyan ederek \u00f6deyen al\u0131c\u0131ya iade edilebilecektir.<\/p>\n

      \n
    1. 193 say\u0131l\u0131 Gelir Vergisi Kanununun 41 inci maddesinin birinci f\u0131kras\u0131n\u0131n 9 numaral\u0131 bendi ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 11 inci maddesinin birinci f\u0131kras\u0131n\u0131n (i) bendi kapsam\u0131nda finansman gider k\u0131s\u0131tlamas\u0131<\/strong> uygulanan tutarlara ili\u015fkin y\u00fcklenilen KDV nedeniyle 3065 say\u0131l\u0131 KDV Kanununun (30\/d) maddesinin uygulanmayaca\u011f\u0131na di\u011fer bir ifade ile finansman gider k\u0131s\u0131tlamas\u0131na konu olan faturalarda yer alan KDV\u2019lerin indirim konusu olmas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011funa y\u00f6nelik d\u00fczenlemede bulunulmu\u015ftur.<\/li>\n<\/ol>\n

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

      Y.S.S. Consulting<\/p>\n","protected":false},"excerpt":{"rendered":"

      Sirk\u00fcler Tarihi\u00a0\u00a0 : 03.06.2021 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0: 2021\/12 \u00a0   Say\u0131n M\u00fc\u015fterilerimiz; 03 Haziran 2021 Tarihli 31500 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi (Seri No: 36) ile yap\u0131lan de\u011fi\u015fiklikler bu sirk\u00fclerimizin konusunu olu\u015fturmaktad\u0131r. S\u00f6z konusu 36 Seri No\u2019lu Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi ile \u00f6zetle \u015fu konularda \u00f6nemli…<\/p>\n","protected":false},"author":1,"featured_media":3587,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[92],"tags":[],"class_list":["post-3613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-92","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/comments?post=3613"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3613\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media\/3587"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media?parent=3613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/categories?post=3613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/tags?post=3613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}