{"status":true,"post":{"id":28697,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:48:58","created_at":"2021-09-30T21:00:00.000000Z","updated_at":"2022-10-24T12:48:58.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":28697,"is_featured":0,"title":"Akaryak\u0131t ve LPG teslimlerinin belgelendirilmesi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 231\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendi uyar\u0131nca \u201cFatura, mal\u0131n teslimi veya hizmetin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren azami yedi g\u00fcn i\u00e7inde d\u00fczenlenir. Hazine ve Maliye Bakanl\u0131\u011f\u0131; mal veya hizmetin nev\u2019i, miktar\u0131, fiyat\u0131, tutar\u0131, sat\u0131\u015f\u0131n yap\u0131lma \u015fekli, faaliyet konusu, sekt\u00f6r veya m\u00fckellefiyet t\u00fcr\u00fcn\u00fc ayr\u0131 ayr\u0131 veya birlikte dikkate olarak, bu s\u00fcreyi indirmeye ya da faturan\u0131n mal\u0131n teslim edildi\u011fi veya hizmetin yap\u0131ld\u0131\u011f\u0131 anda d\u00fczenlenmesi zorunlulu\u011fu getirmeye yetkilidir. Bu s\u00fcreler i\u00e7erisinde d\u00fczenlenmeyen faturalar hi\u00e7 d\u00fczenlenmemi\u015f say\u0131l\u0131r.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayn\u0131 kanunun m\u00fckerrer 257\u2019nci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131 \u201c1. m\u00fckellef ve meslek gruplar\u0131 itibariyle muhasebe usul ve esaslar\u0131n\u0131 tespit etmeye, bu kanuna g\u00f6re tutulmakta olan defter ve belgeler ile bunlara ilaveten tutulmas\u0131n\u0131 veya d\u00fczenlenmesini uygun g\u00f6rd\u00fc\u011f\u00fc defter ve belgelerin mahiyet, \u015fekil ve ihtiva etmesi zorunlu bilgileri belirlemeye, bunlarda de\u011fi\u015fiklik yapmaya; bedeli kar\u015f\u0131l\u0131\u011f\u0131nda bas\u0131p da\u011f\u0131tmaya veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filere bast\u0131r\u0131p da\u011f\u0131tmaya veya da\u011f\u0131tt\u0131rmaya, bunlar\u0131n kay\u0131tlar\u0131n\u0131 tutturmaya, bu defter ve belgelere tasdik muhafaza ve ibraz zorunlulu\u011fu getirmeye veya kald\u0131rmaya, bu kanuna g\u00f6re tutulacak defter ve d\u00fczenlenecek belgelerin tutulmas\u0131 ve d\u00fczenlenmesi zorunlulu\u011funu kald\u0131rmaya yetkilidir. \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Vergi Usul Kanunu\u2019nun 231 ve m\u00fckerrer 257\u2019nci maddelerinin verdi\u011fi yetkiye dayan\u0131larak ihrakiye-yan\u0131c\u0131 \u00fcr\u00fcn teslimleri hari\u00e7 olmak \u00fczere, faturan\u0131n a\u015fa\u011f\u0131daki hallerde teslim an\u0131nda d\u00fczenlenmesi gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Lisansa tabi faaliyetlerde bulunanlar\u0131n (rafinerici; da\u011f\u0131t\u0131c\u0131, bayi, serbest kullan\u0131c\u0131 gibi) kendi aralar\u0131nda yapt\u0131klar\u0131 akaryak\u0131t ve LPG teslimleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Tankerlerle veya \u00f6zel nakliye ara\u00e7lar\u0131yla ta\u015f\u0131nmak suretiyle akaryak\u0131t ve LPG otogaz bayii veya istasyonu d\u0131\u015f\u0131nda m\u00fc\u015fterinin istedi\u011fi mahalde (y\u00fcr\u00fctt\u00fckleri faaliyetlerindeki ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak amac\u0131yla fabrika, \u015fantiye, nakliye filosu i\u015fletmeleri ve benzeri yerlerde) yap\u0131lan akaryak\u0131t ve LPG teslimleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Yukar\u0131da birinci f\u0131kra kapsam\u0131ndaki teslimlerde, al\u0131c\u0131n\u0131n tamamen veya k\u0131smen akaryak\u0131t ve LPG al\u0131m\u0131ndan vazge\u00e7mesi ya da s\u00f6z konusu teslimlere ili\u015fkin olarak d\u00fczenlenen faturada g\u00f6sterilen miktardan daha az akaryak\u0131t ve LPG teslim edilmesi halinde, bu durumun ortaya \u00e7\u0131kt\u0131\u011f\u0131 anda;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Al\u0131c\u0131n\u0131n Vergi Usul Kanunu uyar\u0131nca belge d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunanlar kapsam\u0131nda olmamas\u0131 halinde ise sat\u0131c\u0131 taraf\u0131ndan Vergi Usul Kanunu\u2019nun 234\u2019\u00fcnc\u00fc maddesinde belirlenen asgari bilgileri i\u00e7erecek \u015fekilde gider pusulas\u0131 d\u00fczenlenmesi.<\/span><br><span class=\"large\"> Gider pusulas\u0131, i\u015fin mahiyeti, emtian\u0131n cins ve nev\u2019i ile miktar ve bedelini ve i\u015f \u00fccretini ve i\u015fi yapt\u0131ran ile yapan\u0131n veya emtiay\u0131 sat\u0131n alan ile satan\u0131n adlar\u0131yla soyadlar\u0131n\u0131 (t\u00fczel ki\u015filerde unvanlar\u0131n\u0131) ve adreslerini ve tarihi ihtiva eder ve iki n\u00fcsha olarak tanzim ve bir n\u00fcshas\u0131 i\u015fi yapana veya mal\u0131 satana tevdi olunur),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Al\u0131c\u0131n\u0131n Vergi Usul Kanunu uyar\u0131nca belge d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunanlar kapsam\u0131nda olmamas\u0131 halinde ise sat\u0131c\u0131 taraf\u0131ndan Vergi Usul Kanunu\u2019nun 234\u2019\u00fcnc\u00fc maddesinde belirlenen asgari bilgileri i\u00e7erecek \u015fekilde gider pusulas\u0131 d\u00fczenlenecektir. <\/span><\/p>  <p><span class=\"large\">Bu kapsamda d\u00fczenlenen belge \u00fczerinde, i\u015flemin mahiyetine ili\u015fkin a\u00e7\u0131klama ile birlikte ilgili faturan\u0131n tarih ve numaras\u0131na da yer verilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca 5015 say\u0131l\u0131 kanun kapsam\u0131nda da\u011f\u0131t\u0131c\u0131 madeni ya\u011f veya bayilik (m\u00fcnhas\u0131ran ihrakiye yan\u0131c\u0131 \u00fcr\u00fcn bayili\u011fi hari\u00e7) lisans\u0131 bulunanlar ile da\u011f\u0131t\u0131c\u0131 veya otogaz bayilik lisans\u0131 bulunanlar, Vergi Usul Kanunu\u2019nun m\u00fckerrer 257\u2019nci maddesinin birinci f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendi h\u00fck\u00fcmlerine g\u00f6re teminat uygulamas\u0131 kapsam\u0131na al\u0131nm\u0131\u015flard\u0131r.<\/span><\/p>  \t\t\t\t","slug":"akaryakit-ve-lpg-teslimlerinin-belgelendirilmesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Akaryak\u0131t ve LPG teslimlerinin belgelendirilmesi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1094,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":28796,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":28697,"locale":"tr","category_id":73,"title":"Akaryak\u0131t ve LPG teslimlerinin belgelendirilmesi","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 231\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendi uyar\u0131nca \u201cFatura, mal\u0131n teslimi veya hizmetin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren azami yedi g\u00fcn i\u00e7inde d\u00fczenlenir. Hazine ve Maliye Bakanl\u0131\u011f\u0131; mal veya hizmetin nev\u2019i, miktar\u0131, fiyat\u0131, tutar\u0131, sat\u0131\u015f\u0131n yap\u0131lma \u015fekli, faaliyet konusu, sekt\u00f6r veya m\u00fckellefiyet t\u00fcr\u00fcn\u00fc ayr\u0131 ayr\u0131 veya birlikte dikkate olarak, bu s\u00fcreyi indirmeye ya da faturan\u0131n mal\u0131n teslim edildi\u011fi veya hizmetin yap\u0131ld\u0131\u011f\u0131 anda d\u00fczenlenmesi zorunlulu\u011fu getirmeye yetkilidir. Bu s\u00fcreler i\u00e7erisinde d\u00fczenlenmeyen faturalar hi\u00e7 d\u00fczenlenmemi\u015f say\u0131l\u0131r.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayn\u0131 kanunun m\u00fckerrer 257\u2019nci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131 \u201c1. m\u00fckellef ve meslek gruplar\u0131 itibariyle muhasebe usul ve esaslar\u0131n\u0131 tespit etmeye, bu kanuna g\u00f6re tutulmakta olan defter ve belgeler ile bunlara ilaveten tutulmas\u0131n\u0131 veya d\u00fczenlenmesini uygun g\u00f6rd\u00fc\u011f\u00fc defter ve belgelerin mahiyet, \u015fekil ve ihtiva etmesi zorunlu bilgileri belirlemeye, bunlarda de\u011fi\u015fiklik yapmaya; bedeli kar\u015f\u0131l\u0131\u011f\u0131nda bas\u0131p da\u011f\u0131tmaya veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filere bast\u0131r\u0131p da\u011f\u0131tmaya veya da\u011f\u0131tt\u0131rmaya, bunlar\u0131n kay\u0131tlar\u0131n\u0131 tutturmaya, bu defter ve belgelere tasdik muhafaza ve ibraz zorunlulu\u011fu getirmeye veya kald\u0131rmaya, bu kanuna g\u00f6re tutulacak defter ve d\u00fczenlenecek belgelerin tutulmas\u0131 ve d\u00fczenlenmesi zorunlulu\u011funu kald\u0131rmaya yetkilidir. \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Vergi Usul Kanunu\u2019nun 231 ve m\u00fckerrer 257\u2019nci maddelerinin verdi\u011fi yetkiye dayan\u0131larak ihrakiye-yan\u0131c\u0131 \u00fcr\u00fcn teslimleri hari\u00e7 olmak \u00fczere, faturan\u0131n a\u015fa\u011f\u0131daki hallerde teslim an\u0131nda d\u00fczenlenmesi gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Lisansa tabi faaliyetlerde bulunanlar\u0131n (rafinerici; da\u011f\u0131t\u0131c\u0131, bayi, serbest kullan\u0131c\u0131 gibi) kendi aralar\u0131nda yapt\u0131klar\u0131 akaryak\u0131t ve LPG teslimleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Tankerlerle veya \u00f6zel nakliye ara\u00e7lar\u0131yla ta\u015f\u0131nmak suretiyle akaryak\u0131t ve LPG otogaz bayii veya istasyonu d\u0131\u015f\u0131nda m\u00fc\u015fterinin istedi\u011fi mahalde (y\u00fcr\u00fctt\u00fckleri faaliyetlerindeki ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak amac\u0131yla fabrika, \u015fantiye, nakliye filosu i\u015fletmeleri ve benzeri yerlerde) yap\u0131lan akaryak\u0131t ve LPG teslimleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Yukar\u0131da birinci f\u0131kra kapsam\u0131ndaki teslimlerde, al\u0131c\u0131n\u0131n tamamen veya k\u0131smen akaryak\u0131t ve LPG al\u0131m\u0131ndan vazge\u00e7mesi ya da s\u00f6z konusu teslimlere ili\u015fkin olarak d\u00fczenlenen faturada g\u00f6sterilen miktardan daha az akaryak\u0131t ve LPG teslim edilmesi halinde, bu durumun ortaya \u00e7\u0131kt\u0131\u011f\u0131 anda;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Al\u0131c\u0131n\u0131n Vergi Usul Kanunu uyar\u0131nca belge d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunanlar kapsam\u0131nda olmamas\u0131 halinde ise sat\u0131c\u0131 taraf\u0131ndan Vergi Usul Kanunu\u2019nun 234\u2019\u00fcnc\u00fc maddesinde belirlenen asgari bilgileri i\u00e7erecek \u015fekilde gider pusulas\u0131 d\u00fczenlenmesi.<\/span><br><span class=\"large\"> Gider pusulas\u0131, i\u015fin mahiyeti, emtian\u0131n cins ve nev\u2019i ile miktar ve bedelini ve i\u015f \u00fccretini ve i\u015fi yapt\u0131ran ile yapan\u0131n veya emtiay\u0131 sat\u0131n alan ile satan\u0131n adlar\u0131yla soyadlar\u0131n\u0131 (t\u00fczel ki\u015filerde unvanlar\u0131n\u0131) ve adreslerini ve tarihi ihtiva eder ve iki n\u00fcsha olarak tanzim ve bir n\u00fcshas\u0131 i\u015fi yapana veya mal\u0131 satana tevdi olunur),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Al\u0131c\u0131n\u0131n Vergi Usul Kanunu uyar\u0131nca belge d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunanlar kapsam\u0131nda olmamas\u0131 halinde ise sat\u0131c\u0131 taraf\u0131ndan Vergi Usul Kanunu\u2019nun 234\u2019\u00fcnc\u00fc maddesinde belirlenen asgari bilgileri i\u00e7erecek \u015fekilde gider pusulas\u0131 d\u00fczenlenecektir. <\/span><\/p>  <p><span class=\"large\">Bu kapsamda d\u00fczenlenen belge \u00fczerinde, i\u015flemin mahiyetine ili\u015fkin a\u00e7\u0131klama ile birlikte ilgili faturan\u0131n tarih ve numaras\u0131na da yer verilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca 5015 say\u0131l\u0131 kanun kapsam\u0131nda da\u011f\u0131t\u0131c\u0131 madeni ya\u011f veya bayilik (m\u00fcnhas\u0131ran ihrakiye yan\u0131c\u0131 \u00fcr\u00fcn bayili\u011fi hari\u00e7) lisans\u0131 bulunanlar ile da\u011f\u0131t\u0131c\u0131 veya otogaz bayilik lisans\u0131 bulunanlar, Vergi Usul Kanunu\u2019nun m\u00fckerrer 257\u2019nci maddesinin birinci f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendi h\u00fck\u00fcmlerine g\u00f6re teminat uygulamas\u0131 kapsam\u0131na al\u0131nm\u0131\u015flard\u0131r.<\/span><\/p>  \t\t\t\t","slug":"akaryakit-ve-lpg-teslimlerinin-belgelendirilmesi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Akaryak\u0131t ve LPG teslimlerinin belgelendirilmesi","meta_description":"DR. 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