Katma de\u011fer vergisi (KDV) iadesinin, ilgili y\u0131l\u0131n 6 ayl\u0131k d\u00f6nemi itibar\u0131yla nakden al\u0131nabilmesi m\u00fcmk\u00fcn hale geldi.<\/b><\/p>\n
Temel g\u0131da maddelerinde daha \u00f6nce y\u0131l\u0131 i\u00e7inde mahsuben, ertesi y\u0131l nakden veya mahsuben al\u0131nabilen katma de\u011fer vergisi (KDV) iadesinin, ilgili y\u0131l\u0131nda da 6 ayl\u0131k d\u00f6nem itibar\u0131yla nakden al\u0131nabilmesi m\u00fcmk\u00fcn hale geldi.<\/p>\n
Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f, Resmi Gazete\u2019de yay\u0131mland\u0131.<\/p>\n
Tebli\u011fle temel g\u0131da maddelerinde KDV oran\u0131n\u0131n y\u00fczde 1\u2019e indirilmesi nedeniyle m\u00fckellefler \u00fczerindeki finansman y\u00fck\u00fcn\u00fcn azalt\u0131lmas\u0131 amac\u0131yla m\u00fckellefler taraf\u0131ndan KDV iadesinin y\u0131l\u0131 i\u00e7inde nakden al\u0131nabilmesine y\u00f6nelik d\u00fczenleme yap\u0131ld\u0131.<\/p>\n
B\u00f6ylece daha \u00f6nce y\u0131l\u0131 i\u00e7inde mahsuben, ertesi y\u0131l nakden veya mahsuben al\u0131nabilen KDV iadesinin, ilgili y\u0131l\u0131nda da 6 ayl\u0131k d\u00f6nem itibar\u0131yla nakden al\u0131nabilmesinin \u00f6n\u00fc a\u00e7\u0131ld\u0131.<\/p>\n
TEVK\u0130FAT ORANI Y\u00dcKSELT\u0130LD\u0130<\/b><\/p>\n
Sigorta \u015firketleri taraf\u0131ndan verilen s\u00fcresiz ve \u015farts\u0131z kefalet senetlerinin KDV iadelerinde teminat olarak kabul edilebilmesi sa\u011fland\u0131.<\/p>\n
KDV\u2019den istisna olarak i\u015flem yapan m\u00fckelleflerin mal ve hizmet al\u0131mlar\u0131na ili\u015fkin olarak kendi lehlerine ortaya \u00e7\u0131kan kur farklar\u0131n\u0131n KDV iade hesab\u0131nda ne \u015fekilde dikkate al\u0131naca\u011f\u0131 hususuna ili\u015fkin a\u00e7\u0131klama yap\u0131larak, KDV iadesi yap\u0131ld\u0131ktan sonra ortaya \u00e7\u0131kan kur farklar\u0131na ili\u015fkin m\u00fckelleflere iade hesab\u0131nda de\u011fi\u015fiklik yapmama kolayl\u0131\u011f\u0131 getirildi.<\/p>\n
Kay\u0131t d\u0131\u015f\u0131 ekonomiyle m\u00fccadele kapsam\u0131nda demir-\u00e7elik \u00fcr\u00fcnlerinin tesliminde uygulanan tevkifat oran\u0131 4\/10\u2019dan 5\/10\u2019a y\u00fckseltildi. Ayr\u0131ca s\u00f6z konusu \u00fcr\u00fcnleri satanlar\u0131n, paylar\u0131 Borsa \u0130stanbul A\u015e\u2019de i\u015flem g\u00f6ren \u015firketler olmas\u0131 durumunda da tevkifat uygulanmas\u0131 kararla\u015ft\u0131r\u0131ld\u0131.<\/p>\n
S\u00fcresinden sonra beyan edilen tevkifata tabi i\u015flemlere ili\u015fkin KDV\u2019nin, m\u00fckelleflerce hangi d\u00f6nemde indirim konusu yap\u0131labilece\u011fi hususu netle\u015ftirilmi\u015f oldu.<\/p>\n
Tebli\u011fin baz\u0131 maddeleri y\u00fcr\u00fcrl\u00fc\u011fe girerken baz\u0131lar\u0131 gelecek ay ba\u015f\u0131nda uygulanmaya ba\u015flanacak. (AA)<\/p>\n","protected":false},"excerpt":{"rendered":"
Katma de\u011fer vergisi (KDV) iadesinin, ilgili y\u0131l\u0131n 6 ayl\u0131k d\u00f6nemi itibar\u0131yla nakden al\u0131nabilmesi m\u00fcmk\u00fcn hale geldi. Temel g\u0131da maddelerinde daha …<\/p>\n","protected":false},"author":1,"featured_media":43983,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[5901,8217,67],"class_list":["post-43982","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-kdv","tag-mukellefler","tag-yili"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/43982","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=43982"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/43982\/revisions"}],"predecessor-version":[{"id":43984,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/43982\/revisions\/43984"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/43983"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=43982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=43982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=43982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}