Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) taraf\u0131ndan haz\u0131rlanan \u201cVergi Usul Kanunu Genel Tebli\u011fi\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f\u201d Resmi Gazete\u2019de yay\u0131mland\u0131.<\/p>\n
T\u00fcm al\u0131\u015f veya sat\u0131\u015flar\u0131 5 bin liran\u0131n alt\u0131nda olan ya da al\u0131\u015f veya sat\u0131\u015flar\u0131n\u0131 e-Belgelerle ger\u00e7ekle\u015ftiren m\u00fckelleflerin art\u0131k \u201cBa-Bs formu\u201d vermeleri gerekmeyecek.<\/p>\n
Tebli\u011fle Ba\u015fkanl\u0131k, m\u00fckelleflerin bildirim y\u00fck\u00fcml\u00fcl\u00fcklerini azaltan \u00f6nemli bir d\u00fczenlemeyi hayata ge\u00e7irmi\u015f oldu.<\/p>\n
D\u00fczenlemeye ili\u015fkin Bakanl\u0131ktan yap\u0131lan a\u00e7\u0131klamaya g\u00f6re, bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler, 5 bin liran\u0131n \u00fczerindeki mal veya hizmet al\u0131\u015f veya sat\u0131\u015flar\u0131n\u0131 ayl\u0131k olarak elektronik ortamda Ba-Bs formlar\u0131yla bildiriyor. Bu \u015fekilde Ba-Bs formu veren yakla\u015f\u0131k 1,6 milyon m\u00fckellef bulunuyor.<\/p>\n
FORMLARA \u0130L\u0130\u015eK\u0130N B\u0130LD\u0130R\u0130M YAPMAYACAKLAR<\/b><\/p>\n
Ge\u00e7en y\u0131l yap\u0131lan d\u00fczenlemeyle t\u00fcm al\u0131\u015f veya sat\u0131\u015flar\u0131 5 bin liran\u0131n alt\u0131nda olan ya da al\u0131\u015f veya sat\u0131\u015flar\u0131n\u0131 e-Fatura, e-Serbest Meslek Makbuzu, e-M\u00fcstahsil Makbuzu gibi elektronik belgelerle ger\u00e7ekle\u015ftiren m\u00fckelleflerin, bu formlar\u0131 \u201cBa-Bs bildiriminde beyan edilecek bilgim bulunmamaktad\u0131r\u201d kutucu\u011funu i\u015faretleyerek elektronik ortamda g\u00f6ndermeleri gerekiyordu.<\/p>\n
Yeni Tebli\u011fle s\u00f6z konusu m\u00fckelleflerin Ba-Bs formu verme y\u00fck\u00fcml\u00fcl\u00fckleri kald\u0131r\u0131ld\u0131. Buna g\u00f6re, t\u00fcm al\u0131\u015f veya sat\u0131\u015flar\u0131 5 bin liran\u0131n alt\u0131nda olan ya da al\u0131\u015f veya sat\u0131\u015flar\u0131n\u0131 e-Belgelerle ger\u00e7ekle\u015ftiren m\u00fckelleflerin art\u0131k Ba-Bs formu vermeleri gerekmeyecek.<\/p>\n
B\u00f6ylece Ba formu verenler a\u00e7\u0131s\u0131ndan 1,4 milyon m\u00fckellef, Bs formu verenler a\u00e7\u0131s\u0131ndan ise 1,5 milyon m\u00fckellef art\u0131k bu formlara ili\u015fkin herhangi bir bildirim yapmayacak.<\/p>\n
D\u00fczenleme gere\u011fince G\u0130B, kamu kurumlar\u0131ndan m\u00fckelleflerin al\u0131\u015f ve sat\u0131\u015flar\u0131na ili\u015fkin olarak elektronik ortamda bilgi almas\u0131 durumunda, bu bilgilerin Ba-Bs formlar\u0131na dahil edilme zorunlulu\u011funu resmi internet sitesinde yapaca\u011f\u0131 bir duyuruyla kald\u0131rabilecek.<\/p>\n
Bu \u015fekilde halihaz\u0131rda s\u00f6z konusu formlarla bildirilen baz\u0131 bilgilerin de m\u00fckellefler taraf\u0131ndan bildirilmesine gerek kalmayacak.<\/p>\n
Tebli\u011f, takip eden bildirim d\u00f6nemine ili\u015fkin verilecek bildirim formlar\u0131na uygulanmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girdi. (AA)<\/p>\n","protected":false},"excerpt":{"rendered":"
T\u00fcm al\u0131\u015f veya sat\u0131\u015flar\u0131 5 bin liran\u0131n alt\u0131nda olan ya da al\u0131\u015f veya sat\u0131\u015flar\u0131n\u0131 e-Belgelerle ger\u00e7ekle\u015ftiren m\u00fckelleflerin art\u0131k “Ba-Bs formu” vermeleri gerekmeyecek.<\/p>\n","protected":false},"author":1,"featured_media":56907,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[5116,9665,5017,9664,9663],"class_list":["post-56906","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-bildirim","tag-bs-formu","tag-iliskin","tag-mukellef","tag-mukelleflerin"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/56906","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=56906"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/56906\/revisions"}],"predecessor-version":[{"id":56908,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/56906\/revisions\/56908"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/56907"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=56906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=56906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=56906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}