{"id":895,"date":"2018-01-03T19:23:37","date_gmt":"2018-01-03T16:23:37","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=895"},"modified":"2018-01-07T19:25:19","modified_gmt":"2018-01-07T16:25:19","slug":"on-odemeli-telefon-karti-satislari-ve-fatih-projesi-kapsaminda-kdv-istisnasi-uygulamasi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/01\/03\/on-odemeli-telefon-karti-satislari-ve-fatih-projesi-kapsaminda-kdv-istisnasi-uygulamasi\/","title":{"rendered":"\u00d6n \u00d6demeli Telefon Kart\u0131 Sat\u0131\u015flar\u0131 Ve Fatih Projesi Kapsam\u0131nda KDV \u0130stisnas\u0131 Uygulamas\u0131"},"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';\">Katma De\u011fer Vergisi Uygulama Genel Tebli\u011finde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. <\/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 sat\u0131\u015flar da dahil olmak \u00fczere, b\u00fct\u00fcn \u00f6n \u00f6demeli elektronik haberle\u015fme hizmetleri \u00f6zel matrah \u015fekline g\u00f6re vergilendirilecektir. <\/span><\/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<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">Daha \u00f6nce GSM operat\u00f6r \u015firketleri taraf\u0131ndan sunulan cep telefonu konu\u015fma hizmetlerinden faydalanmak \u00fczere \u00e7\u0131kar\u0131lan \u00f6n \u00f6demeli haz\u0131r kartlar da dahil olmak \u00fczere, b\u00fct\u00fcn telefon kart\u0131 ve jeton sat\u0131\u015flar\u0131 i\u00e7in ge\u00e7erli olan bu uygulama sabit telefon hizmeti sunmaya yetkili i\u015fletmeciler taraf\u0131ndan yap\u0131lan arama kart\u0131 sat\u0131\u015flar\u0131na da yayg\u0131nla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 Milli E\u011fitim Bakanl\u0131\u011f\u0131 taraf\u0131ndan FAT\u0130H Projesi kapsam\u0131nda yap\u0131lan mal ve hizmet al\u0131mlar\u0131nda istisnadan kaynaklanan mahsuben iade talepleri, Tebli\u011fde belgelerin ibraz edilmi\u015f olmas\u0131 halinde miktar\u0131na bak\u0131lmaks\u0131z\u0131n vergi inceleme raporu, YMM raporu ve teminat aranmadan yerine getirilecek olup; m\u00fckelleflerin bu istisnadan kaynaklanan ve 5.000 TL\u2019yi a\u015fmayan nakden iade talepleri vergi inceleme raporu, YMM raporu ve teminat aranmadan yerine getirilecektir. <\/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';\">\u0130ade talebinin 5.000 TL\u2019yi a\u015fmas\u0131 halinde a\u015fan k\u0131sm\u0131n iadesi, vergi inceleme raporu veya YMM raporuna g\u00f6re yerine getirilecektir.Teminat verilmesi halinde m\u00fckellefin iade talebi yerine getirilecek ve teminat, vergi inceleme raporu veya YMM raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fclecektir<\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/15-2018_\u00d6n-\u00d6demeli-Telefon-Sat\u0131\u015flar\u0131-ve-Fatih-Projesi-Kapsam\u0131nda-KDV-\u0130stisnas\u0131-Uygulamas\u0131.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","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-895","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/895","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=895"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/895\/revisions"}],"predecessor-version":[{"id":896,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/895\/revisions\/896"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}