{"id":756,"date":"2017-12-05T16:54:32","date_gmt":"2017-12-05T13:54:32","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=756"},"modified":"2017-12-11T16:54:51","modified_gmt":"2017-12-11T13:54:51","slug":"indirim-yoluyla-telafi-edilemeyen-kdvnin-belge-aranmaksizin-iadesi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/05\/indirim-yoluyla-telafi-edilemeyen-kdvnin-belge-aranmaksizin-iadesi\/","title":{"rendered":"\u0130ndirim Yoluyla Telafi Edilemeyen KDV\u2019nin  Belge Aranmaksizin \u0130adesi"},"content":{"rendered":"<p><!--more--><\/p>\n<p>Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nde a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<ul>\n<li>T\u00fcrkiye i\u00e7inde ta\u015f\u0131ma hakk\u0131 bulunmayan yabanc\u0131 bayrakl\u0131 gemilerin tadil, bak\u0131m ve onar\u0131m hizmetlerinde, geminin tersaneye giri\u015f \u00e7\u0131k\u0131\u015f yapt\u0131\u011f\u0131n\u0131n Liman Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan verilecek belge ile tevsik edilmesi kayd\u0131yla, istisna kapsam\u0131ndaki hizmet nedeniyle y\u00fcklenilen ve indirim yoluyla telafi edilemeyen KDV\u2019nin %50\u2019si, hizmet bedelinin d\u00f6viz olarak T\u00fcrkiye\u2019ye getirildi\u011fini tevsik eden belge aranmaks\u0131z\u0131n iade edilir. \u0130ade edilecek KDV\u2019nin kalan k\u0131sm\u0131, i\u015fleme ili\u015fkin bedelin yar\u0131s\u0131n\u0131n d\u00f6viz olarak T\u00fcrkiye\u2019ye getirildi\u011fi oranda iade edilecektir,<\/li>\n<\/ul>\n<ul>\n<li>S\u0131v\u0131la\u015ft\u0131r\u0131lm\u0131\u015f Petrol Gaz\u0131 (L.P.G.)&#8217;n\u0131n, motorlu ta\u015f\u0131tlarda yak\u0131t olarak kullan\u0131lacak olanlar\u0131 (otogaz) hari\u00e7 olmak \u00fczere Enerji Piyasas\u0131 D\u00fczenleme Kurumundan &#8220;LPG Da\u011f\u0131t\u0131c\u0131 Lisans\u0131n\u0131 haiz olanlarca teslimi ile bunlardan sat\u0131n alanlar\u0131n sonraki safhalardaki teslimlerinden do\u011fan KDV iadelerinin, y\u0131l\u0131 i\u00e7inde vergilendirme d\u00f6nemleri itibariyle talep edilmesi kayd\u0131yla nakden yap\u0131lmas\u0131 uygulamas\u0131 getirilmi\u015ftir,<\/li>\n<\/ul>\n<p>\u00d6zel t\u00fcketim vergisine tabi olan mallar\u0131n indirimli oran uygulanmak suretiyle tesliminden kaynaklanan KDV iade alaca\u011f\u0131n\u0131n, bu mallara ili\u015fkin \u00d6TV bor\u00e7lar\u0131na mahsuben iadesinin m\u00fckellefin talebine bak\u0131lmaks\u0131z\u0131n m\u00fcnhas\u0131ran vergi inceleme raporu sonucuna g\u00f6re yap\u0131lmas\u0131 uygulamas\u0131na son verilmi\u015ftir.<\/p>\n<p><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/137_2017_\u0130ndirim-Yoluyla-Telafi-Edilemeyen-KDV\u2019nin-Belge-Aranmaks\u0131z\u0131n-\u0130adesi.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\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-756","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/756","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=756"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/756\/revisions"}],"predecessor-version":[{"id":757,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/756\/revisions\/757"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}