{"id":1107,"date":"2018-04-05T15:22:34","date_gmt":"2018-04-05T12:22:34","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=1107"},"modified":"2018-05-06T15:24:35","modified_gmt":"2018-05-06T12:24:35","slug":"otv-iadesi-taleplerinde-istenilen-belgelerin-elektronik-ortamda-verilmesi-uygulamasi-basliyor","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/04\/05\/otv-iadesi-taleplerinde-istenilen-belgelerin-elektronik-ortamda-verilmesi-uygulamasi-basliyor\/","title":{"rendered":"\u00d6TV \u0130ADES\u0130 TALEPLER\u0130NDE \u0130STEN\u0130LEN BELGELER\u0130N ELEKTRON\u0130K ORTAMDA VER\u0130LMES\u0130 UYGULAMASI BA\u015eLIYOR"},"content":{"rendered":"

<\/p>\n

23 No\u2019lu \u00d6TV Sirk\u00fclerinde, \u00d6TV Kanunu\u2019nun 5 inci maddesinin ikinci f\u0131kras\u0131\u00a0ile 12\u2019nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca \u201ciade hakk\u0131 do\u011furan\u00a0i\u015flemler\u201dden kaynaklanan \u00d6TV iade talepleri ile ilgili istenen ve h\u00e2lihaz\u0131rda
\nk\u00e2\u011f\u0131t ortam\u0131nda vergi dairelerine ibraz olunan baz\u0131 belgelerin, iade\u00a0talebinde bulunan m\u00fckellefler taraf\u0131ndan 1 May\u0131s 2018 tarihinden itibaren\u00a0kademeli olarak elektronik ortamda g\u00f6nderilmesine ili\u015fkin a\u00e7\u0131klamalarda\u00a0bulunulmu\u015ftur.
\n\u00d6TV (I) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011finde belirtilen s\u00fcreler i\u00e7inde\u00a0belgeler elektronik ortamda y\u00fcklendikten sonra yap\u0131lan kontrol ve analizler\u00a0neticesinde olu\u015fturulan \u201c\u00d6TV \u0130ade Kontrol Raporu\u201d vergi dairesi
\nm\u00fcd\u00fcrl\u00fcklerinin eri\u015fimine sunulacak ve ilgili vergi daireleri bu kontrol\u00a0raporunu da dikkate alarak iade i\u015flemlerini tekemm\u00fcl ettirecektir.
\nSirk\u00fclerde \u00d6TV\u0130RA uygulamas\u0131n\u0131n ba\u015flang\u0131\u00e7 tarihleri iade hakk\u0131 do\u011furan\u00a0i\u015flem t\u00fcrleri itibariyle belirtilmi\u015ftir.
\nBelge as\u0131llar\u0131 ya da onayl\u0131 \u00f6rneklerinin vergi dairesine ibraz\u0131n\u0131n zorunlu\u00a0oldu\u011fu durumlarda, iade talebi bu belge as\u0131llar\u0131n\u0131n ya da onayl\u0131\u00a0\u00f6rneklerinin vergi dairesine ibraz\u0131 ile ge\u00e7erlilik kazanacakt\u0131r.<\/p>\n

\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1107","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=1107"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1107\/revisions"}],"predecessor-version":[{"id":1108,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1107\/revisions\/1108"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=1107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=1107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=1107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}