{"id":897,"date":"2018-01-03T19:25:58","date_gmt":"2018-01-03T16:25:58","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=897"},"modified":"2018-01-07T19:26:57","modified_gmt":"2018-01-07T16:26:57","slug":"meyveli-gazozlar-enerji-icecekleri-ve-makaronlarda-otv-uygulamasi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/01\/03\/meyveli-gazozlar-enerji-icecekleri-ve-makaronlarda-otv-uygulamasi\/","title":{"rendered":"Meyveli Gazozlar, Enerji \u0130\u00e7ecekleri Ve Makaronlarda \u00d6tv 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';\">Bu de\u011fi\u015fiklikler 7061 say\u0131l\u0131 Kanunla meyveli gazozlar, enerji i\u00e7ecekleri ve meyve suyu \u00f6zelli\u011fi g\u00f6stermeyen \u00e7e\u015fitli i\u00e7ecekler (limonatalar hari\u00e7) ve makaronlar\u0131n \u00d6TV kapsam\u0131na al\u0131nm\u0131\u015f olmas\u0131na ili\u015fkindir. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">Tebli\u011fde s\u00f6z konusu \u00fcr\u00fcnlerde vergilendirmenin nas\u0131l yap\u0131laca\u011f\u0131na ili\u015fkin a\u00e7\u0131klamalar yer almaktad\u0131r. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">20.09 ve 22.02 G.T.\u0130.P. numaralar\u0131nda s\u0131n\u0131fland\u0131r\u0131lan ambalajlanm\u0131\u015f ve\/veya toptan teslime konu edilen; meyve nektarlar\u0131, meyveli i\u00e7ecekler, limonatalar, enerji i\u00e7ecekleri, sporcu i\u00e7ecekleri, so\u011fuk \u00e7ay, so\u011fuk kahve, tonik ve tatland\u0131r\u0131lm\u0131\u015f veya aromaland\u0131r\u0131lm\u0131\u015f benzeri i\u00e7ecekler baz\u0131lar\u0131n\u0131n sadece ambalajlanm\u0131\u015f ve\/veya toptan teslime konu edilenleri verginin kapsam\u0131nda oldu\u011fundan, s\u00f6z konusu i\u00e7ecekleri imal etmekle birlikte; <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">&#8211; \u0130mal etti\u011fi i\u00e7ecekleri toptan teslime konu edenlerin, s\u00f6z konusu i\u00e7ecekleri ambalajlanmam\u0131\u015f (d\u00f6kme halinde) olarak sat\u0131\u015fa konu etseler dahi m\u00fckellefiyet tesis ettirmeleri gerekmektedir, <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">&#8211; \u0130mal ettikleri i\u00e7ecekleri haz\u0131r ambalajl\u0131 g\u0131da kapsam\u0131nda teslime konu edenlerin, hi\u00e7 toptan teslimi s\u00f6z konusu olmasa dahi m\u00fckellefiyet tesis ettirmeleri gerekmektedir, <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">&#8211; \u0130mal ettikleri i\u00e7ecekleri ambalajlanmam\u0131\u015f olarak veya do\u011frudan sat\u0131\u015f i\u00e7in haz\u0131r ambalajl\u0131 hale getirilmi\u015f olarak sadece perakende teslime konu edenlerin, ba\u015fkaca \u00d6TV\u2019ye tabi mal sat\u0131\u015f\u0131 bulunmamas\u0131 halinde, \u00d6TV m\u00fckellefiyeti tesis ettirmesine gerek yoktur. <\/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';\">(III) say\u0131l\u0131 listenin (B) cetvelinde, makaron i\u00e7in nispi vergi oran\u0131 Bakanlar Kurulu taraf\u0131ndan \u201c0\u201d (s\u0131f\u0131r) olarak belirlenmi\u015f ve maktu vergi ihdas edilmemi\u015f olup, bu suretle makaronun asgari maktu vergi tutar\u0131 \u00fczerinden vergilenmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr<\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/16-2018_Meyveli-Gazozlar-Enerji-\u0130\u00e7ecekleri-ve-Makaronlarda-\u00d6TV-Uygulamas.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-897","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/897","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=897"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/897\/revisions"}],"predecessor-version":[{"id":898,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/897\/revisions\/898"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}