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İhracatta KDV İstisnası (İhracat İstisnası) Mevzuatı

İhracatta KDV İstisnası (İhracat İstisnası) Mevzuatı

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Published by: api-3762401 on Oct 16, 2008
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\u0130HRACATTA KDV
\u0130ST\u0130SNASI
(\u0130HRACAT
\u0130ST\u0130SNASI)
MEVZUATI

Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 4)................................................................3 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 11)..............................................................6 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 15)............................................................12 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 19)............................................................17 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 23)............................................................21 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 25)............................................................37 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 27)............................................................43 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 36)............................................................49 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 37)............................................................51 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 38)............................................................54 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 39)............................................................55 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 42)............................................................62 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 44)............................................................64 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 46)............................................................65 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 51)............................................................68 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 57)............................................................75 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 59)............................................................76 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 61)............................................................77 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 62)............................................................83 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 64)............................................................84 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 70)............................................................86 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 71)............................................................88 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 72)............................................................94 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 73)..........................................................100 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 75)..........................................................103 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 77)..........................................................105 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 81)..........................................................106 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 82)..........................................................110 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 83)..........................................................111 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 84)..........................................................115 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 85)..........................................................140 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 86)..........................................................146 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 87)..........................................................149 Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 91)..........................................................154

Katma De\u011fer Vergisi Genel Tebli\u011fi (Seri No: 4)
Resmi Gazete Tarihi: 8 Aral\u0131k 1984
Resmi Gazete Numaras\u0131: 18599
Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131ndan

3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 11 inci maddesinin 1/a f\u0131kras\u0131 h\u00fckm\u00fc ile ihracat teslimleri ve bu teslimlere ili\u015fkin hizmetler ile yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteriler i\u00e7in yap\u0131lan hizmetler vergiden istisna edilmektedir

Kanunun 12 nci maddesinin 1 nci f\u0131kras\u0131 uyar\u0131nca da bir teslimin ihracat teslimi
say\u0131labilmesi i\u00e7in,
- Teslimin yurt d\u0131\u015f\u0131ndaki bir m\u00fc\u015fteriye yap\u0131lmas\u0131,

- Teslim konusu mal\u0131n T\u00fcrkiye Cumhuriyeti g\u00fcmr\u00fck hatt\u0131ndan ge\u00e7erek bir d\u0131\u015f \u00fclkeye vas\u0131l olmas\u0131 gerekmektedir. Ayr\u0131ca 12 nci f\u0131kras\u0131nda yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri kavram\u0131na a\u00e7\u0131kl\u0131k getirilmi\u015f s\u00f6z konusu kavram\u0131n tan\u0131m\u0131 yap\u0131lm\u0131\u015ft\u0131r. Bu tan\u0131mlamaya g\u00f6re yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri kavram\u0131ndan anla\u015f\u0131lmas\u0131 gereken ik\u00e2metgah\u0131, i\u015fyeri, kanun\u00ee ve i\u015f merkezi yurt d\u0131\u015f\u0131nda olan al\u0131c\u0131lar ile yurt i\u00e7inde bulunan firman\u0131n yurt d\u0131\u015f\u0131nda kendi ad\u0131na m\u00fcstakil olarak faaliyet g\u00f6steren\u015fubeleridir. Ayr\u0131ca bir hizmetin yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteriler i\u00e7in yap\u0131lan hizmet say\u0131labilmesi i\u00e7in de;

- Hizmetlerin yurt d\u0131\u015f\u0131ndaki bir m\u00fc\u015fteri i\u00e7in yap\u0131lmas\u0131,
- Hizmetten yurt d\u0131\u015f\u0131nda faydalan\u0131lmas\u0131 zorunludur.

\u00d6te yandan, Kanunun 11 nci maddesinin 2 nci f\u0131kras\u0131nda, istisnalar\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar ile istisnan\u0131n uygulanaca\u011f\u0131 asgari miktarlar\u0131 tespit etmeye Bakanl\u0131\u011f\u0131m\u0131z yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.

Maddede Bakanl\u0131\u011f\u0131m\u0131za tan\u0131nan yetkiye istinaden a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmas\u0131 gereken
hususlar a\u015fa\u011f\u0131da belirtilmi\u015ftir.
A.\u0130hracat istisnas\u0131 uygulamas\u0131:

1. Bilindi\u011fi \u00fczere T\u00fcrkiye\u2019den ihracat,\u0130hracat Rejimi Karar\u0131 ve Y\u00f6netmelikleri ile T\u00fcrk Paras\u0131 K\u0131ymetini Koruma hakk\u0131ndaki Kararlar ve bu kararlara ili\u015fkin tebli\u011fler ve talimatlar \u00e7er\u00e7evesinde yap\u0131lmaktad\u0131r. S\u00f6z konusu d\u00fczenlemelerde yer alan h\u00fck\u00fcmlere g\u00f6re fiili ihracat g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f beyannamesinin ilgili g\u00fcmr\u00fck idareleri taraf\u0131ndan tescil edilmesi ile ger\u00e7ekle\u015fmi\u015f say\u0131lmaktad\u0131r. Fiili ihracat tarihi ise bu beyannamelerin \u00f6n y\u00fcz\u00fcn\u00fcn \u00fcst orta b\u00f6l\u00fcm\u00fcndeki tarihtir.

Di\u011fer yandan, T\u00fcrkiye\u2019de ik\u00e2metgah\u0131, i\u015fyeri, kanun\u00ee ve i\u015f merkezi bulunan firmalar\u0131n yurt d\u0131\u015f\u0131nda i\u015f yapmak i\u00e7in a\u00e7m\u0131\u015f bulunduklar\u0131\u015fube, b\u00fcro, temsilcilik, acental\u0131k ve benzeri kurulu\u015flar\u0131nda kullanmak veya satmak \u00fczere yurt d\u0131\u015f\u0131na \u00e7\u0131karacaklar\u0131 mallarla ilgili teslimler de ihracat niteli\u011findedir.

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