{"id":407,"date":"2013-02-28T09:26:46","date_gmt":"2013-02-28T07:26:46","guid":{"rendered":"http:\/\/www.aldagulymm.com.tr\/?p=407"},"modified":"2013-02-28T09:26:46","modified_gmt":"2013-02-28T07:26:46","slug":"117-nolu-teblig-degisikligi-bakir-cinko-ve-aluminyum-ibareleri-bakir-cinko-aluminyum-ve-kursun","status":"publish","type":"post","link":"https:\/\/www.aldagulymm.com.tr\/?p=407","title":{"rendered":"117 NOLU TEBL\u0130\u011e DE\u011e\u0130\u015e\u0130KL\u0130\u011e\u0130- \u201cbak\u0131r, \u00e7inko ve al\u00fcminyum\u201d ibareleri \u201cbak\u0131r, \u00e7inko, al\u00fcminyum ve kur\u015fun\u201d…"},"content":{"rendered":"

Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 122)<\/b><\/p>\n

Yazan: Aldag\u00fcl YMM<\/b> 26 \u015eubat 2013<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/a>1\/3\/2013 tarihinden itibaren ge\u00e7erli olmak \u00fczere a\u015fa\u011f\u0131daki a\u00e7\u0131klama ve d\u00fczenlemelerin yap\u0131lmas\u0131na gerek duyulmu\u015ftur.<\/p>\n

26 \u015eubat 2013 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 28571<\/p>\n

Maliye Bakanl\u0131\u011f\u0131ndan:<\/b><\/p>\n

KATMA DE\u011eER VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 122)<\/b><\/p>\n

3065 say\u0131l\u0131 Katma De\u011fer Vergisi (KDV) Kanununun<\/a> 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n verdi\u011fi yetki \u00e7er\u00e7evesinde 1\/3\/2013 tarihinden itibaren ge\u00e7erli olmak \u00fczere a\u015fa\u011f\u0131daki a\u00e7\u0131klama ve d\u00fczenlemelerin yap\u0131lmas\u0131na gerek duyulmu\u015ftur.<\/p>\n

1. 117 Seri No.lu KDV Genel Tebli\u011finin<\/a>;<\/p>\n

– (3.3.1.) b\u00f6l\u00fcm\u00fcnde yer alan \u201cbak\u0131r, \u00e7inko ve al\u00fcminyum\u201d ibareleri \u201cbak\u0131r, \u00e7inko, al\u00fcminyum ve kur\u015fun\u201d,<\/p>\n

– (3.3.2.) b\u00f6l\u00fcm\u00fcn\u00fcn ba\u015fl\u0131\u011f\u0131 \u201c3.3.2. BAKIR, \u00c7\u0130NKO, AL\u00dcM\u0130NYUM VE KUR\u015eUN \u00dcR\u00dcNLER\u0130N\u0130N TESL\u0130M\u0130\u201d,<\/p>\n

– (3.3.2.1.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131, \u201cBak\u0131r ve ala\u015f\u0131mlar\u0131ndan, \u00e7inko ve ala\u015f\u0131mlar\u0131ndan, al\u00fcminyum ve ala\u015f\u0131mlar\u0131ndan, kur\u015fun ve ala\u015f\u0131mlar\u0131ndan mamul, Tebli\u011fin (3.3.2.2.) b\u00f6l\u00fcm\u00fcnde belirtilen \u00fcr\u00fcnlerin Tebli\u011fin (3.1.2.) b\u00f6l\u00fcm\u00fcnde say\u0131lanlara tesliminde, (5\/10) oran\u0131nda KDV tevkifat\u0131 uygulanacakt\u0131r.\u201d,<\/p>\n

– (3.3.2.2.2.) b\u00f6l\u00fcm\u00fcnde yer alan \u201cBak\u0131r, \u00e7inko ve al\u00fcminyum\u201d ibareleri \u201cBak\u0131r, \u00e7inko, al\u00fcminyum ve kur\u015fun\u201d<\/p>\n

\u015feklinde, (3.3.2.2.1.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131 ise a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cTevkifat kapsam\u0131na bak\u0131r ve ala\u015f\u0131mlar\u0131ndan, \u00e7inko ve ala\u015f\u0131mlar\u0131ndan, al\u00fcminyum ve ala\u015f\u0131mlar\u0131ndan, kur\u015fun ve ala\u015f\u0131mlar\u0131ndan mamul; anot, katot, gran\u00fcl, filma\u015fin, profil, levha, tabaka, rulo, \u015ferit, panel, sac, boru, pirin\u00e7 \u00e7ubuk, lama, her t\u00fcrl\u00fc tel ve benzerleri ile kur\u015fun ve ala\u015f\u0131mlar\u0131ndan mamul, tu\u011fla, m\u00fch\u00fcr, yaprak, plaka, folyo, pul, sa\u00e7ma, \u0131zgara, toz, kur\u015fun oksit, kur\u015fun monoksit, k\u0131rm\u0131z\u0131 oksit ve benzerleri girmektedir.\u201d<\/p>\n

2. 117 Seri No.lu KDV Genel Tebli\u011finin;<\/p>\n

– (3.3.3.1.) ve (3.3.6.1.) b\u00f6l\u00fcmleri ile (3.3.3.2.2.) b\u00f6l\u00fcm\u00fcnde yer alan \u00d6rnek 2\u2019deki (9\/10) oranlar\u0131 (5\/10),<\/p>\n

– 1\/3\/2013 tarihinden itibaren yap\u0131lacak iade taleplerine uygulanmak \u00fczere (5.2.1.) ve (5.2.2.) b\u00f6l\u00fcmlerindeki (2.000 TL) tutarlar\u0131 (4.000 TL),<\/p>\n

– (5.2.1.4.) ve (5.2.2.2.) b\u00f6l\u00fcmlerindeki \u201cBak\u0131r, \u00e7inko ve al\u00fcminyum \u00fcr\u00fcnlerinin teslimi,\u201d ibareleri \u201cBak\u0131r, \u00e7inko, al\u00fcminyum ve kur\u015fun \u00fcr\u00fcnlerinin teslimi\u201d,<\/p>\n

– (5.2.1.4.) b\u00f6l\u00fcm\u00fcndeki \u201cMetal, plastik, ka\u011f\u0131t, cam hurda ve at\u0131klar\u0131n\u0131n teslimi\u201d ibaresi \u201cMetal, plastik, lastik, kau\u00e7uk, ka\u011f\u0131t, cam hurda ve at\u0131klar\u0131n\u0131n teslimi\u201d,<\/p>\n

\u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

3. 117 Seri No.lu KDV Genel Tebli\u011finin (5.2.1.1.) b\u00f6l\u00fcm\u00fcn\u00fcn sonuna a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir:<\/p>\n

\u201c1 No.lu KDV Beyannamesinde g\u00f6sterilen ve mahsuben iade \u015fartlar\u0131n\u0131 ta\u015f\u0131yan KDV iade alaca\u011f\u0131, ayn\u0131 d\u00f6neme ili\u015fkin 2 No.lu KDV Beyannamesine g\u00f6re tahakkuk eden KDV borcuna mahsup edilebilecektir.<\/p>\n

K\u0131smi tevkifat uygulamas\u0131ndan kaynaklanan ve vergi inceleme raporuna g\u00f6re sonu\u00e7land\u0131r\u0131lan mahsuben iade taleplerinde, vergi inceleme raporu d\u0131\u015f\u0131nda di\u011fer belgelerin tamamlanm\u0131\u015f olmas\u0131 ve vergi inceleme raporunun olumlu gelmesi (rapor k\u0131smen olumlu gelmi\u015fse olumlu gelen k\u0131s\u0131m itibariyle) kayd\u0131yla iade talep dilek\u00e7esinin verildi\u011fi tarih itibariyle mahsup i\u015flemi yap\u0131lacakt\u0131r. Bu durumda, mahsuben iade talep edilen vergi borcunun vade tarihinden vergi inceleme raporunun vergi dairesi kay\u0131tlar\u0131na intikal etti\u011fi tarihe kadar ge\u00e7en s\u00fcre i\u00e7in gecikme zamm\u0131 hesaplanmayacakt\u0131r.\u201d<\/p>\n

Tebli\u011f olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"

Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 122) Yazan: Aldag\u00fcl YMM 26 \u015eubat 2013 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1\/3\/2013 tarihinden itibaren ge\u00e7erli olmak \u00fczere a\u015fa\u011f\u0131daki a\u00e7\u0131klama ve d\u00fczenlemelerin yap\u0131lmas\u0131na gerek duyulmu\u015ftur. 26 \u015eubat 2013 Tarihli Resmi Gazete Say\u0131: 28571 Maliye Bakanl\u0131\u011f\u0131ndan: KATMA DE\u011eER VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-407","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/407","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=407"}],"version-history":[{"count":2,"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/407\/revisions"}],"predecessor-version":[{"id":409,"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/407\/revisions\/409"}],"wp:attachment":[{"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}