{"id":981,"date":"2013-10-10T12:24:11","date_gmt":"2013-10-10T09:24:11","guid":{"rendered":"http:\/\/www.aldagulymm.com.tr\/?p=981"},"modified":"2013-10-10T12:24:11","modified_gmt":"2013-10-10T09:24:11","slug":"429-sira-nolu-vergi-usul-kanunu-genel-tebligi","status":"publish","type":"post","link":"https:\/\/www.aldagulymm.com.tr\/?p=981","title":{"rendered":"429 SIRA NO’LU VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130!!!!"},"content":{"rendered":"\n\n\n
\n

429 SIRA NO’LU VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130
\n\"\"\"\"<\/h1>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n
Resmi Gazete No<\/b><\/td>\n28791<\/td>\n<\/tr>\n
Resmi Gazete Tarihi<\/b><\/td>\n10\/10\/2013<\/td>\n<\/tr>\n
Kapsam<\/b><\/td>\n\"\"<\/td>\n<\/tr>\n
\n
\n

1. Giri<\/strong>\u015f<\/strong>\u00a0ve Kapsam<\/strong><\/p>\n

Vergi kanunlar\u0131\u00a0gere\u011fi iade hakk\u0131\u00a0do\u011furan i\u015flemler nedeniyle nakden veya mahsuben talep edilecek iadelerin ba\u015fvurular\u0131na ili\u015fkin olarak\u00a010\/1\/1961\u00a0tarihli ve 10703 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete’de yay\u0131mlanan 4\/1\/1961 tarihli ve 213 say\u0131l\u0131Vergi Usul Kanununun 120\u00a0nci\u00a0maddesi ve di\u011fer vergi kanunlar\u0131n\u0131n Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden a\u015fa\u011f\u0131daki d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

2.\u00a0<\/strong>\u0130<\/strong>ade Talep Dilek<\/strong>\u00e7<\/strong>elerinin Standart Hale Getirilmesine\u00a0<\/strong>\u0130<\/strong>li<\/strong>\u015f<\/strong>kin Esaslar<\/strong><\/p>\n

Bu Tebli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren, iade hakk\u0131\u00a0do\u011furan i\u015flemler nedeniyle nakden veya mahsuben yap\u0131lacak iade talepleri, Ba\u015fkanl\u0131\u011f\u0131m\u0131z internet vergi dairesi\u00a0\u00fczerinden elektronik ortamda, bu Tebli\u011f\u00a0ekindeki standart dilek\u00e7eler kullan\u0131lmak suretiyle yap\u0131l\u0131r.<\/p>\n

\u0130ade talep dilek\u00e7eleri, internet vergi dairesi\u00a0\u015fifresi kullan\u0131lmak suretiyle m\u00fckellefler veya m\u00fckelleflerce yetkilendirilecek\u00a01\/6\/1989\u00a0tarihli ve 3568 say\u0131l\u0131\u00a0Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununa g\u00f6re yetki alm\u0131\u015f\u00a0bir meslek mensubu (serbest muhasebeci, serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favir) vas\u0131tas\u0131\u00a0ile elektronik ortamda g\u00f6nderilebilir.<\/p>\n

Yetkilendirme olmas\u0131\u00a0durumunda, meslek mensubunun kimlik bilgileri (ad\u0131\u00a0soyad\u0131, T.C. kimlik numaras\u0131, vergi dairesi, adresi, telefon numaras\u0131, ortakl\u0131k veya\u00a0\u015firket olmas\u0131\u00a0halinde ortakl\u0131\u011f\u0131n veya\u00a0\u015firketin ad\u0131\u00a0veya unvan\u0131, meslek unvan\u0131\u00a0ve ruhsat numaras\u0131) ile ba\u011fl\u0131\u00a0oldu\u011fu meslek odas\u0131n\u0131n ad\u0131n\u0131\u00a0da i\u00e7eren bir dilek\u00e7enin m\u00fckellef taraf\u0131ndan ba\u011fl\u0131olunan vergi dairesine verilmesi gerekmektedir.<\/p>\n

\u00d6te yandan, m\u00fckellefler taraf\u0131ndan meslek mensuplar\u0131na verilen yetkinin iptal edilmek istenmesi halinde, m\u00fckellef\u00e7e bu husus ba\u011fl\u0131\u00a0olunan vergi dairesine bir dilek\u00e7e ile bildirilir.<\/p>\n

M\u00fckellefler ayn\u0131\u00a0standart dilek\u00e7e ile hem mahsuben hem de nakden iade talebinde bulunabilirler. Bu durumda mahsuben iadesi talep edilen tutar i\u00e7in mahsuben iadenin\u00a0\u015fartlar\u0131, nakden iadesi talep edilen tutar i\u00e7in nakden iadenin\u015fartlar\u0131\u00a0aran\u0131r.<\/p>\n

Dilek\u00e7elere eklenmesi gereken belgeler elektronik olarak eklenir. Elektronik olarak verilmesi m\u00fcmk\u00fcn olmayanlar ise vergi dairesine evrak kay\u0131t numaras\u0131\/iade dosya numaras\u0131\u00a0belirtilmek suretiyle teslim edilir.<\/p>\n

\u0130ade taleplerini elektronik olarak yapmak zorunda olan m\u00fckelleflerin iade taleplerini elektronik olarak yapmamalar\u0131\u00a0durumunda iade talepleri dikkate al\u0131nmayacakt\u0131r.<\/p>\n

Bu Tebli\u011fe ekli (6) numaral\u0131\u00a0iade\u00a0\u00a0talep\u00a0dilek\u00e7esi ile yap\u0131lacak iade taleplerinin ilgili vergi dairesine yaz\u0131l\u0131\u00a0olarak ba\u015fvurulmak suretiyle veya elektronik olarak yap\u0131lmas\u0131\u00a0m\u00fcmk\u00fcnd\u00fcr. Dolay\u0131s\u0131yla, (6) numaral\u0131\u00a0talep dilek\u00e7esine konu iade taleplerinin elektronik ortamda verilmesi ihtiyaridir.<\/p>\n

Verilmesi gereken beyannamelerden hi\u00e7birini elektronik ortamda verme zorunlulu\u011fu bulunmayan m\u00fckellefler, iade taleplerini elektronik ortamda yapabilecekleri gibi, standart iade talep dilek\u00e7elerini kullanarak vergi dairesine de ba\u015fvurabilirler.<\/p>\n

Gelir\u00a0\u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca elektronik ortamda al\u0131nmas\u0131\u00a0uygun g\u00f6r\u00fclen belgeler ayr\u0131ca k\u00e2\u011f\u0131t ortam\u0131nda vergi dairesine verilmez.<\/p>\n

Bu Tebli\u011fde yer verilen ba\u015fvuru\u00a0\u015fartlar\u0131na uygun olmamas\u0131\u00a0nedeniyle iade talebinin dikkate al\u0131nmamas\u0131, iade hakk\u0131n\u0131\u00a0ortadan kald\u0131rmad\u0131\u011f\u0131\u00a0gibi gerekli\u00a0\u015fartlar\u0131n sa\u011flanmas\u0131\u00a0halinde yeniden iade talebinde bulunulmas\u0131na da engel de\u011fildir.<\/p>\n

3. Standart\u00a0<\/strong>\u0130<\/strong>ade Talep Dilek<\/strong>\u00e7<\/strong>eleri<\/strong><\/p>\n

\u0130ade talep dilek\u00e7eleri, a\u015fa\u011f\u0131da belirtilen adlarla, ilgili mevzuatta belirlenen esaslara uygun olarak standart formlar halinde d\u00fczenlenmi\u015ftir.<\/p>\n

Buna g\u00f6re;<\/p>\n

a. Kesinti yoluyla\u00a0\u00f6denen vergilerden do\u011fan gelir veya kurumlar vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in Gelir\/Kurumlar Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (1A),<\/p>\n

b. Ge\u00e7ici vergiden do\u011fan gelir veya kurumlar vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in Gelir\/Kurumlar Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (1B),<\/p>\n

c. Fazla veya yersiz olarak\u00a0\u00f6denen gelir\/kurumlar vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in Gelir\/Kurumlar Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (1C),<\/p>\n

\u00e7.\u00a0\u0130hracat istisnas\u0131\u00a0nedeniyle do\u011fan katma de\u011fer vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in Katma De\u011fer Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (2A),<\/p>\n

d.\u00a0\u0130hracat istisnas\u0131\u00a0d\u0131\u015f\u0131ndaki tam istisnalar nedeniyle do\u011fan katma de\u011fer vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in Katma De\u011fer Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (2B),<\/p>\n

e. K\u0131smi\u00a0tevkifat\u00a0uygulamas\u0131na ili\u015fkin katma de\u011fer vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in Katma De\u011fer Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (2C),<\/p>\n

f.\u00a0\u0130ndirimli orana tabi i\u015flemlerden kaynaklanan katma de\u011fer vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in Katma De\u011fer Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (2D),<\/p>\n

g.\u00a0Katma de\u011fer vergisi beyannamesinden ba\u011f\u0131ms\u0131z olarak yap\u0131lacak katma de\u011fer vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in Katma De\u011fer Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (2E),<\/p>\n

\u011f. Fazla veya yersiz\u00a0\u00f6denen katma de\u011fer vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in Katma De\u011fer Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (2F),<\/p>\n

h.\u00a0\u0130hracat istisnas\u0131ndan ve indirimli\u00a0\u00d6TV uygulamalar\u0131ndan do\u011fan\u00a0\u00f6zel t\u00fcketim vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in\u00a0\u00d6zel T\u00fcketim Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (3A),<\/p>\n

\u0131. Fazla veya yersiz\u00a0\u00f6denen\u00a0\u00f6zel t\u00fcketim vergisi ile baz\u0131\u00a0uluslararas\u0131\u00a0anla\u015fmalar kapsam\u0131ndaki al\u0131mlara ili\u015fkin\u00f6zel t\u00fcketim vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in\u00a0\u00d6zel T\u00fcketim Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (3B),<\/p>\n

i.\u00a0\u00d6zel ileti\u015fim vergisi beyannamesine ba\u011fl\u0131\u00a0olarak yap\u0131lacak\u00a0\u00f6zel ileti\u015fim vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in\u00a0\u00d6zel\u00a0\u0130leti\u015fim Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (4A),<\/p>\n

j.\u00a0\u00d6zel ileti\u015fim vergisi beyannamesinden ba\u011f\u0131ms\u0131z olarak yap\u0131lacak\u00a0\u00f6zel ileti\u015fim vergisinin nakden veya mahsuben iadesine ili\u015fkin talepler i\u00e7in\u00a0\u00d6zel\u00a0\u0130leti\u015fim Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (4B),<\/p>\n

k. Avrupa Birli\u011fi mali yard\u0131mlar\u0131\u00a0kapsam\u0131ndaki vergilerle ilgili nakden veya mahsuben iadeye ili\u015fkin talepler i\u00e7in Avrupa Birli\u011fi Mali Yard\u0131mlar\u0131\u00a0Kapsam\u0131ndaki Vergilerle\u00a0\u0130lgili\u00a0\u0130ade Talep Dilek\u00e7esi (5),<\/p>\n

l.\u00a0Di\u011fer iade talepleri i\u00e7in Di\u011fer\u00a0\u0130adelere\u00a0\u0130li\u015fkin Talep Dilek\u00e7esi (6)<\/p>\n

kullan\u0131lacakt\u0131r.<\/p>\n

4.\u00a0<\/strong>\u0130<\/strong>ade Talebinin De<\/strong>\u011f<\/strong>i<\/strong>\u015f<\/strong>tirilmesi veya Talepten Vazge<\/strong>\u00e7<\/strong>ilmesi<\/strong><\/p>\n

Mahsuben ve\/veya nakden iade talebi, muhasebe i\u015flem fi\u015finin d\u00fczenlenmesinden\u00a0\u00f6nce verilecek yeni bir dilek\u00e7e ile de\u011fi\u015ftirilebilir veya iade talebinden vazge\u00e7ilebilir.<\/p>\n

De\u011fi\u015fiklik veya vazge\u00e7me taleplerinin Tebli\u011f\u00a0ekinde yer alan\u00a0“\u0130ade Talebinin De\u011fi\u015ftirilmesine\/\u0130ade Talebinden Vazge\u00e7ilmesine\u00a0\u0130li\u015fkin Dilek\u00e7e (7)”\u00a0ile yap\u0131lmas\u0131\u00a0gerekmektedir.<\/p>\n

\u00dc\u00e7\u00fcnc\u00fc\u00a0\u015fah\u0131slar\u0131n bor\u00e7lar\u0131na y\u00f6nelik mahsup taleplerinin de\u011fi\u015ftirilebilmesi i\u00e7in\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0\u015fah\u0131slar\u0131n\u00a0bu\u00a0\u00a0husustakimuvafakatlar\u0131n\u0131n\u00a0al\u0131nmas\u0131\u00a0ve bunu g\u00f6steren belgenin (noter tasdikli) dilek\u00e7e ekinde vergi dairesine ibraz edilmesi\u00a0\u015fartt\u0131r.<\/p>\n

5. Di<\/strong>\u011f<\/strong>er Hususlar<\/strong><\/p>\n

5.1. Bu Tebli\u011fle iade taleplerinde kullan\u0131lmas\u0131\u00a0\u00f6ng\u00f6r\u00fclen standart iade talep dilek\u00e7eleri muhteviyat\u0131nda de\u011fi\u015fiklik yapmaya Gelir\u00a0\u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u00a0yetkili olup, g\u00fcncel standart iade talep dilek\u00e7elerine Ba\u015fkanl\u0131k internet sitesinden ula\u015f\u0131labilecektir.<\/p>\n

5.2. Elektronik ortamda iade talebinde bulunmak zorunda olmayan m\u00fckellefler, iade talep dilek\u00e7elerini ve eklerini, ilgili vergi dairesine elden verebilecekleri gibi posta ile de g\u00f6nderebilirler. Taahh\u00fctl\u00fc\u00a0posta veya APS ile g\u00f6nderilen dilek\u00e7e ve eklerinde postaya verildi\u011fi tarih, adi posta ile g\u00f6nderilen dilek\u00e7e ve eklerinde ise vergi dairesi kay\u0131tlar\u0131na giri\u015f\u00a0tarihi esas al\u0131n\u0131r.<\/p>\n

5.3. 21\/6\/2006 tarihli ve 26205 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete’de yay\u0131mlanan 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131\u00a0Kurumlar Vergisi Kanununun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendinde say\u0131lan fonlar\u0131n ve\u00a0yat\u0131r\u0131m\u00a0\u00a0ortakl\u0131klar\u0131n\u0131n, 3\/4\/2007 tarihli ve 26482 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete’de yay\u0131mlanan 1 Seri No.lu Kurumlar Vergisi Genel Tebli\u011finin (34.6) b\u00f6l\u00fcm\u00fcnde yap\u0131lan a\u00e7\u0131klamalar\u00a0\u00e7er\u00e7evesinde do\u011fan iade talepleri\u00a0“Gelir\/Kurumlar Vergisi\u00a0\u0130ade Talep Dilek\u00e7esi (1A)”\u00a0ile yap\u0131l\u0131r.<\/p>\n

6. Y<\/strong>\u00fc<\/strong>r<\/strong>\u00fc<\/strong>rl<\/strong>\u00fc<\/strong>k<\/strong><\/p>\n

Bu Tebli\u011f\u00a0yay\u0131m\u0131\u00a0tarihini izleyen ay\u0131n ba\u015f\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Tebli\u011f\u00a0olunur.<\/p>\n

 <\/p>\n

Tebli\u011fin Ekleri<\/a><\/strong><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

429 SIRA NO’LU VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 Resmi Gazete No 28791 Resmi Gazete Tarihi 10\/10\/2013 Kapsam 1. Giri\u015f\u00a0ve Kapsam Vergi kanunlar\u0131\u00a0gere\u011fi iade hakk\u0131\u00a0do\u011furan i\u015flemler nedeniyle nakden veya mahsuben talep edilecek iadelerin ba\u015fvurular\u0131na ili\u015fkin olarak\u00a010\/1\/1961\u00a0tarihli ve 10703 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete’de yay\u0131mlanan 4\/1\/1961 tarihli ve 213 say\u0131l\u0131Vergi Usul Kanununun 120\u00a0nci\u00a0maddesi ve di\u011fer vergi kanunlar\u0131n\u0131n Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden […]<\/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-981","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\/981","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=981"}],"version-history":[{"count":1,"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/981\/revisions"}],"predecessor-version":[{"id":982,"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/981\/revisions\/982"}],"wp:attachment":[{"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.aldagulymm.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}