{"id":91881,"date":"2025-05-14T00:48:07","date_gmt":"2025-05-14T00:48:07","guid":{"rendered":"https:\/\/ekamu.net\/?p=91881"},"modified":"2025-05-14T00:48:07","modified_gmt":"2025-05-14T00:48:07","slug":"kdvye-iliskin-istisna-ve-iade-uygulamalarina-iliskin-esaslar-duzenlendi","status":"publish","type":"post","link":"https:\/\/ekamu.net\/index.php\/2025\/05\/14\/kdvye-iliskin-istisna-ve-iade-uygulamalarina-iliskin-esaslar-duzenlendi\/","title":{"rendered":"KDV’ye ili\u015fkin istisna ve iade uygulamalar\u0131na ili\u015fkin esaslar d\u00fczenlendi"},"content":{"rendered":"
\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi’nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f’i Resmi Gazete’de yay\u0131mland\u0131.<\/p>\n

Tebli\u011fde, a\u011fustos ay\u0131nda Resmi Gazete’de yay\u0131mlanan Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname’de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun do\u011frultusunda d\u00fczenlemeler yap\u0131ld\u0131.<\/p>\n

Buna g\u00f6re, tebli\u011fde, kanunda yer alan e\u011flence ve gezi ama\u00e7l\u0131 deniz ara\u00e7lar\u0131na, \u00f6zel yat ve teknelere limanlarda verilen hizmetlere KDV istisnas\u0131 uygulanmayaca\u011f\u0131na dair d\u00fczenlemeye ili\u015fkin detaylara yer verildi. Y\u00fck ve yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131na uygun deniz, hava ve demir yolu ta\u015f\u0131ma ara\u00e7lar\u0131n\u0131n teslimine, bak\u0131m-onar\u0131m\u0131na ve imalat\u0131na ili\u015fkin yap\u0131lan teslim ve hizmetlerdeki istisna h\u00fckm\u00fc de tebli\u011fe eklendi.<\/p>\n<\/div>\n

\n

Genel b\u00fct\u00e7eli kamu idarelerine ba\u011f\u0131\u015flanmak \u00fczere afet b\u00f6lgesi kabul edilen yerlerdeki ta\u015f\u0131nmazlar\u0131n in\u015fas\u0131na ili\u015fkin yabanc\u0131 devlet kurum ve kurulu\u015flar\u0131na yap\u0131lan teslim ve hizmetler ile genel b\u00fct\u00e7eli kamu idarelerine ba\u011f\u0131\u015flanacak konutlar\u0131n yabanc\u0131 devlet kurum ve kurulu\u015flar\u0131na teslimine ili\u015fkin istisna kapsam\u0131na giren i\u015flemler de tebli\u011fle d\u00fczenlendi.<\/p>\n

Tebli\u011fle ayr\u0131ca mahkemeler veya icra ve iflas m\u00fcd\u00fcrl\u00fcklerince kar\u015f\u0131 tarafa y\u00fckletilen vekalet \u00fccretlerinin avukata \u00f6dendi\u011fi durumlarda serbest meslek makbuzunun davay\u0131 kaybeden ad\u0131na d\u00fczenlenmesine y\u00f6nelik d\u00fczenleme yap\u0131ld\u0131. B\u00f6ylece KDV mevzuat\u0131 ile gelir vergisi mevzuat\u0131ndaki farkl\u0131l\u0131klar giderildi.<\/p>\n

K\u00fc\u00e7\u00fck iade talepleri h\u0131zl\u0131 sonu\u00e7land\u0131r\u0131lacak<\/strong><\/b><\/p>\n

Vergi inceleme raporu, YMM raporu ve teminat aranmadan k\u00fc\u00e7\u00fck iade taleplerinin h\u0131zl\u0131 sonu\u00e7land\u0131r\u0131lmas\u0131n\u0131 teminen mevcut uygulamada yer alan alt s\u0131n\u0131r ayl\u0131k 10 bin liradan 50 bin liraya \u00e7\u0131kar\u0131ld\u0131. B\u00f6ylece m\u00fckelleflerin iade hakk\u0131 do\u011furan i\u015flemleri nedeniyle herhangi bir inceleme, YMM raporu veya teminat vermeden iade alabilece\u011fi tutar 50 bin lira olarak belirlendi.<\/p>\n

Riski nispeten d\u00fc\u015f\u00fck olan sekt\u00f6rlerdeki iadelerin prosed\u00fcrlerinin azalt\u0131lmas\u0131 kapsam\u0131nda alt\u0131n, g\u00fcm\u00fc\u015f, platin ile ilgili arama, i\u015fletme ve zenginle\u015ftirme faaliyetlerinden kaynaklanan mahsuben iade taleplerinin vergi inceleme raporu, YMM raporu ve teminat aranmadan yerine getirilmesine imkan sa\u011fland\u0131.<\/p>\n

Kamusal hizmet sunan kurum ve kurulu\u015flar ile belediyelerin beledi hizmetleri, herhangi bir i\u015fletmenin ticari, s\u0131nai ve zirai faaliyetleri kapsam\u0131nda sunulan hizmetler gibi de\u011ferlendirilecek. Bu kurum ve kurulu\u015flar ad\u0131na d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgelerine istinaden talep edilen KDV istisna belgelerinin, ticari faaliyet kapsam\u0131ndaki ayr\u0131 bir iktisadi i\u015fletmeleri varsa onun ad\u0131na d\u00fczenlenmesine ili\u015fkin esaslar belirlendi.<\/p>\n

\u0130adelerin yap\u0131lmas\u0131nda vergiye uyumlu m\u00fckellefler lehine pozitif ayr\u0131mc\u0131l\u0131k yapan \u0130ndirimli Teminat Uygulamas\u0131 Sistemi ve H\u0131zland\u0131r\u0131lm\u0131\u015f \u0130ade Sistemi Sertifikas\u0131 ile ilgili belgelerin talep edilmesine ili\u015fkin hadler yeniden de\u011ferleme oran\u0131 esas al\u0131narak g\u00fcncellendi.<\/p>\n<\/div>\n

<\/p>\n

Kaynak :\u00a0Bloomberg HT<\/span><\/p>\n

<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

M\u00fckelleflerin katma de\u011fer vergisinde (KDV) iade hakk\u0131 do\u011furan i\u015flemleri nedeniyle herhangi bir inceleme, yeminli mali m\u00fc\u015favir (YMM) raporu veya teminat vermeden iade alabilece\u011fi tutar 50 bin liraya y\u00fckseltildi.<\/p>\n","protected":false},"author":1,"featured_media":91882,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[1555,5468,2145,1457,384],"class_list":["post-91881","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-hizmetler","tag-iade","tag-iliskin","tag-talep","tag-vergi"],"_links":{"self":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts\/91881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/comments?post=91881"}],"version-history":[{"count":1,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts\/91881\/revisions"}],"predecessor-version":[{"id":91883,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts\/91881\/revisions\/91883"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/media\/91882"}],"wp:attachment":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/media?parent=91881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/categories?post=91881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/tags?post=91881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}