{"id":888,"date":"2018-01-03T19:17:51","date_gmt":"2018-01-03T16:17:51","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=888"},"modified":"2018-01-07T19:19:49","modified_gmt":"2018-01-07T16:19:49","slug":"hazir-kartlar-ile-fatih-projesi-kapsaminda-elektronik-haberlesme-hizmetlerinde-ozel-iletisim-vergisi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/01\/03\/hazir-kartlar-ile-fatih-projesi-kapsaminda-elektronik-haberlesme-hizmetlerinde-ozel-iletisim-vergisi\/","title":{"rendered":"Haz\u0131r Kartlar \u0130le Fatih Projesi Kapsam\u0131nda Elektronik Haberle\u015fme Hizmetlerinde \u00d6zel \u0130leti\u015fim Vergisi"},"content":{"rendered":"<p><!--more--><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">16 Seri No\u2019lu \u00d6zel \u0130leti\u015fim Vergisi Genel Tebli\u011fi\u2019nde \u00f6n \u00f6demeli hatlara y\u00fcklemeler i\u00e7in yap\u0131lan sat\u0131\u015flarda \u00d6\u0130V matrah\u0131 ile FAT\u0130H Projesi kapsam\u0131nda Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131na verilecek elektronik haberle\u015fme hizmetlerinde \u00d6\u0130V istisnas\u0131 konular\u0131nda a\u00e7\u0131klamalarda bulunulmu\u015ftur. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 Mobil elektronik haberle\u015fme i\u015fletmecileri taraf\u0131ndan \u00f6n \u00f6demeli hatlara y\u00fcklemeler i\u00e7in yap\u0131lan TL sat\u0131\u015flar\u0131 ile sabit telefon hizmeti sunmaya yetkili i\u015fletmeciler taraf\u0131ndan yap\u0131lan arama kart\u0131 sat\u0131\u015flar\u0131nda, \u00d6\u0130V matrah\u0131 ile KDV matrah\u0131n\u0131n ayn\u0131 olmas\u0131 gerekmektedir. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 FAT\u0130H Projesi kapsam\u0131nda Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131na verilecek elektronik haberle\u015fme hizmetlerinin \u00d6\u0130V istisna m\u00fcstesna olabilmesi i\u00e7in; abone hatt\u0131n\u0131n m\u00fcnhas\u0131ran Proje bile\u015fenleri i\u00e7in belirlenen internet kullan\u0131mlar\u0131na mahsus olmas\u0131 gerekmektedir. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u00a0<\/span><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">Tebli\u011fin \u00f6n \u00f6demeli hatlara y\u00fcklemeler i\u00e7in yap\u0131lan sat\u0131\u015flarda \u00d6\u0130V matrah\u0131 ile ilgili a\u00e7\u0131klamalar\u0131 1.1.2018 tarihinde; FAT\u0130H Projesi kapsam\u0131nda Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131na verilecek elektronik haberle\u015fme hizmetlerinde \u00d6\u0130V istisnas\u0131n\u0131n ne \u015fekillde uygulanaca\u011f\u0131na ili\u015fkin a\u00e7\u0131klamalar\u0131 31.12.2017 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir<\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/13-2018_Haz\u0131r-Kartlar-ile-Fatih-Projesi-Kapsam\u0131nda-Elektronik-Haberle\u015fme-Hizmetlerinde-\u00d6zel-\u0130leti\u015fim-Vergisi.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u00a0<\/span><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/span>.<\/a><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u00a0<\/span><\/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-888","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/888","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=888"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/888\/revisions"}],"predecessor-version":[{"id":889,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/888\/revisions\/889"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}