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Dahilde ve Hariçte İşleme Rejimleri Bölüm 2

Dahilde ve Hariçte İşleme Rejimleri Bölüm 2

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Published by: api-3762401 on Oct 16, 2008
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05/09/2014

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DAH\u0130LDE
VE
HAR\u0130\u00c7TE \u0130\u015eLEME
REJ\u0130MLER\u0130
1
II.B\u00d6L\u00dcM
2

\u0130HRACAT, \u0130HRACAT SAYILAN SATI\u015e VE TESL\u0130MLER
\u0130LE D\u00d6V\u0130Z KAZANDIRICI H\u0130ZMET VE
FAAL\u0130YETLERDE VERG\u0130, RES\u0130M VE HAR\u00c7 \u0130ST\u0130SNASI

HAKKINDA KARAR............................................................................. 3
BELGES\u0130Z \u0130HRACAT KRED\u0130LER\u0130 \u0130LE VERG\u0130 RES\u0130M
VE HAR\u00c7 \u0130ST\u0130SNASI BELGELER\u0130 HAKKINDA KARAR............ 10

\u0130hracat, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131
Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131nda
Tebli\u011f (\u0130hracat 2000/1)..................................................................................... 12

\u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler Hakk\u0131nda Tebli\u011f (\u0130hracat 2005/2)................ 30
\u0130hracat ve Yat\u0131r\u0131mlarda Damga Vergisi ve Har\u00e7 \u0130stisnas\u0131 Uygulamas\u0131
Hakk\u0131nda Tebli\u011f (Seri No: 4)........................................................................... 46
D\u00f6viz Kazand\u0131r\u0131c\u0131 Faaliyetlerde Damga Vergisi ve Har\u00e7 \u0130stisnas\u0131
Uygulamas\u0131 Hakk\u0131nda Tebli\u011f (Seri No: 1)........................................................ 63
HAR\u0130\u00c7TE \u0130\u015eLEME REJ\u0130M\u0130 KARARI.............................................. 74
Hari\u00e7te \u0130\u015fleme Rejimi Tebli\u011fi (\u0130hracat 2000/8)................................................. 81
3
\u0130HRACAT, \u0130HRACAT SAYILAN SATI\u015e VE TESL\u0130MLER
\u0130LE D\u00d6V\u0130Z KAZANDIRICI H\u0130ZMET VE
FAAL\u0130YETLERDE VERG\u0130, RES\u0130M VE HAR\u00c7 \u0130ST\u0130SNASI
HAKKINDA KARAR
Resmi Gazete Tarihi: 31 Aral\u0131k 1999
Resmi Gazete Numaras\u0131: 23923
Karar Say\u0131s\u0131 : 99/13812
I. B\u00d6L\u00dcM
AMA\u00c7, KAPSAM VE TANIMLAR
Ama\u00e7
Madde 1\u00ad Bu Karar\u037e ihracat\u0131 artt\u0131rmak, ihra\u00e7 \u00fcr\u00fcnlerine uluslararas\u0131 piyasalarda rekabet
g\u00fcc\u00fc kazand\u0131rmak ve ihra\u00e7 pazarlar\u0131n\u0131 geli\u015ftirmek amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r.
Kapsam

Madde 2\u00ad Bu Karar\u037e ihracat, ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetlerde vergi, resim ve har\u00e7 istisnas\u0131na ili\u015fkin tedbirlerin d\u00fczenlenmesi ve y\u00fcr\u00fct\u00fclmesini kapsar.

Tan\u0131mlar
Madde 3\u00ad Bu Kararda ge\u00e7en\u037e
M\u00fcste\u015farl\u0131k: D\u0131\u015f Ticaret M\u00fcste\u015farl\u0131\u011f\u0131n\u0131,

\u0130hracat: Bir mal\u0131n veya de\u011ferin y\u00fcr\u00fcrl\u00fckteki \u0130hracat Mevzuat\u0131 ile G\u00fcmr\u00fck Mevzuat\u0131na uygun \u015fekilde fiili ihracat\u0131n\u0131n yap\u0131lmas\u0131 ve Kambiyo Mevzuat\u0131na g\u00f6re bedelinin (bedelsiz ihracat hari\u00e7) yurda getirilmesini veya M\u00fcste\u015farl\u0131k\u00e7a ihracat olarak kabul edilecek sair \u00e7\u0131k\u0131\u015flar\u0131,

\u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler: \u0130\u00e7 piyasada sat\u0131\u015f\u0131 ihracat say\u0131lan ve vergi, resim
ve har\u00e7 istisnas\u0131 ile ithalatta g\u00fcmr\u00fck muafiyetinden yararland\u0131r\u0131lan sat\u0131\u015f ve teslimleri,
D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetler: Vergi, resim ve har\u00e7 istisnas\u0131ndan
yararland\u0131r\u0131lan hizmet ve faaliyetleri,

Vergi Resim Har\u00e7 \u0130stisnas\u0131 Belgesi: \u0130hracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetlerin vergi, resim ve har\u00e7 istisnas\u0131ndan yararland\u0131r\u0131lmas\u0131na imkan sa\u011flayan M\u00fcste\u015farl\u0131k\u00e7a d\u00fczenlenen belgeyi,

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