{"status":true,"post":{"id":16640,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:10:36","created_at":"2017-05-28T21:00:00.000000Z","updated_at":"2022-10-21T07:10:36.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":16640,"is_featured":0,"title":"D\u0131\u015f ticarette har\u00e7 ve damga vergisi muafiyeti","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><span class=\"large\">Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan \u201c\u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131ndaki\u201d \u0130hracat: <\/span><br><span class=\"large\"> 2017\/4 say\u0131l\u0131 tebli\u011f, 18 May\u0131s 2017 g\u00fcn ve 30070 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak iptal i\u015flemine ait 18\u2019nci maddesinin 5\u2019inci f\u0131kras\u0131 hari\u00e7 tebli\u011f h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunuyor.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ayn\u0131 tarihli Resmi Gazete\u2019de yay\u0131mlanan \u201c\u0130hracat ve Di\u011fer D\u00f6viz Kazand\u0131r\u0131c\u0131 Faaliyetlerde Damga Vergisi ve Har\u00e7 \u0130stisnas\u0131 Uygulamas\u0131 Genel Tebli\u011fi\u201dnin 4\u2019\u00fcnc\u00fc maddesi gere\u011fi olarak ihracat ve ihracata ili\u015fkin oldu\u011funun tevsiki (kan\u0131tlanmas\u0131) ko\u015fuluyla;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130hracat kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lacak \u00f6demeler (ihracat\u0131n finansman\u0131nda kullan\u0131ld\u0131\u011f\u0131n\u0131n tevsiki kayd\u0131yla prefinansman, Destekleme ve Fiyat \u0130stikrar Fonu \u00e7er\u00e7evesinde yap\u0131lan \u00f6demelere ili\u015fkin taahh\u00fctnameler ile temliknameler ve Sosyal G\u00fcvenlik Kurumu prim bor\u00e7lar\u0131 ile genel b\u00fct\u00e7eli idarelere olan bor\u00e7lar\u0131n mahsubu i\u015flemleri dahil)<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130hracattan do\u011fan alaca\u011f\u0131n ihracat\u00e7\u0131 taraf\u0131ndan temliki<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130hracat ba\u011flant\u0131lar\u0131 i\u00e7in d\u00fczenlenecek anla\u015fmalar<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Transit ticarete konu mal\u0131n sat\u0131n al\u0131nmas\u0131 ve sat\u0131lmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tedarik edildikleri \u015fekliyle ihra\u00e7 edilmek \u00fczere mal al\u0131m\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">G\u00fcmr\u00fck Kanunu\u2019nun 131\u2019inci maddesine istinaden ithalat vergilerinden tam muafiyet suretiyle ge\u00e7ici ithalat rejimine tabi ambalaj malzemesi ithali ile kati ihra\u00e7 edilen mallara ait ambalaj malzemesinin ge\u00e7ici ihrac\u0131 ve ithali<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Dahilde i\u015fleme izni kapsam\u0131nda iznin ge\u00e7erli oldu\u011fu s\u00fcre i\u00e7erisinde yap\u0131lan ithalat<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Dahilde \u0130\u015fleme \u0130zin Belgesi kapsam\u0131nda belgenin ge\u00e7erli oldu\u011fu s\u00fcre i\u00e7erisinde yap\u0131lan ithalat veya yurti\u00e7i al\u0131mlar<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ger\u00e7ekle\u015ftirilen mamul \u00fcr\u00fcn ihracat\u0131 kar\u015f\u0131l\u0131\u011f\u0131 olarak bu \u00fcr\u00fcnlerin \u00fcretiminde kullan\u0131lan girdilerin Toprak Mahsulleri Ofisi\u2019nden veya \u015eeker Kurumu\u2019nca tespit edilen \u015feker fabrikalar\u0131ndan al\u0131m\u0131 ile ilgili i\u015flemler har\u00e7tan bu i\u015flemler nedeniyle d\u00fczenlenen ka\u011f\u0131tlar (g\u00fcmr\u00fck idarelerine verilen beyannameler dahil) damga vergisinden istisna olacak. \u0130stisna kapsam\u0131na al\u0131nan \u201cDi\u011fer D\u00f6viz Kazand\u0131r\u0131c\u0131 Faaliyetler\u201d ise tebli\u011fin 5\u2019inci maddesinde yer al\u0131yor.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan ve 18 May\u0131s\u2019ta y\u00fcr\u00fcrl\u00fc\u011fe giren \u201c\u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131ndaki 2017\/4 say\u0131l\u0131 Tebli\u011fin 7\u2019nci maddesi uyar\u0131nca \u201cfirmalar\u0131n vergi, resim, har\u00e7 istisnas\u0131 olmak \u00fczere s\u00f6z konusu tebli\u011fin ekinde yer alan \u2018Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesi Almak \u0130\u00e7in Gerekli Bilgi ve Belgeler\u2019le birlikte Ekonomi Bakanl\u0131\u011f\u0131\u2019na m\u00fcracaat etmeleri gerekir. Firmalar taraf\u0131ndan ibraz edilen bilgi ve belgeler, aksi sabit oluncaya kadar do\u011fru kabul edilecek. Bu ba\u011flamda Bakanl\u0131k\u00e7a s\u00f6z konusu bilgi ve belgelerin incelenmesi sonucunda vergi, resim, har\u00e7 istisnas\u0131 belgesi d\u00fczenlenerek ba\u015fvuru sahiplerine verilecek. Belge d\u00fczenlenmesi durumunda d\u00fczenlenen belgenin bir \u00f6rne\u011fi ba\u015fvuruda bulunan firmaya g\u00f6nderilecek. Ayr\u0131ca d\u00fczenlenen belgeye ili\u015fkin bilgiler, elektronik ortamda Merkez Bankas\u0131\u2019na da bildirilecek.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan vergi, resim ve har\u00e7 istisnas\u0131 belgeleri ithal hakk\u0131 i\u00e7ermedi\u011finden ithalata mesnet teskil etmedi\u011fi i\u00e7in ithalat i\u015flemleri i\u00e7in kullan\u0131lamayacak. Uygulama a\u00e7\u0131s\u0131ndan ihracat taahh\u00fcd\u00fc \u201cbelgeli ve belgesiz ihracat kredileri, transit ticaretin finansman\u0131nda kulland\u0131r\u0131lan krediler ile bunlarla ilgili i\u015flemlerde, vergi, resim ve har\u00e7 istisnas\u0131ndan yararlanmak amac\u0131yla belirli tutarda d\u00f6viz kazand\u0131rma veya ihracat ger\u00e7ekle\u015ftirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc\u201d.<\/span><\/p>  <p><span class=\"large\">\u0130hracat taahh\u00fcd\u00fcn\u00fcn ger\u00e7ekle\u015ftirilmesi ise \u201cbelgesiz ihracat kredilerinde, ihrac\u0131 taahh\u00fct edilen mal\u0131n veya de\u011ferin y\u00fcr\u00fcrl\u00fckteki \u0130hracat Mevzuat\u0131 ile G\u00fcmr\u00fck Mevzuat\u0131\u2019na uygun \u015fekilde ihracat\u0131n yap\u0131lmas\u0131n\u0131; ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetlerde mal ve hizmet bedelinin tahsil edilmesini; transit ticaretin finansman\u0131nda kullan\u0131lan krediler ise transit ticaret faaliyetiyle ilgili gelirin tahsil edilmesini ifade ediyor.<\/span><\/p>  \t\t\t\t","slug":"dis-ticarette-harc-ve-damga-vergisi-muafiyeti","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"D\u0131\u015f ticarette har\u00e7 ve damga vergisi muafiyeti","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":114,"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":16739,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":16640,"locale":"tr","category_id":73,"title":"D\u0131\u015f ticarette har\u00e7 ve damga vergisi muafiyeti","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><span class=\"large\">Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan \u201c\u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131ndaki\u201d \u0130hracat: <\/span><br><span class=\"large\"> 2017\/4 say\u0131l\u0131 tebli\u011f, 18 May\u0131s 2017 g\u00fcn ve 30070 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak iptal i\u015flemine ait 18\u2019nci maddesinin 5\u2019inci f\u0131kras\u0131 hari\u00e7 tebli\u011f h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunuyor.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ayn\u0131 tarihli Resmi Gazete\u2019de yay\u0131mlanan \u201c\u0130hracat ve Di\u011fer D\u00f6viz Kazand\u0131r\u0131c\u0131 Faaliyetlerde Damga Vergisi ve Har\u00e7 \u0130stisnas\u0131 Uygulamas\u0131 Genel Tebli\u011fi\u201dnin 4\u2019\u00fcnc\u00fc maddesi gere\u011fi olarak ihracat ve ihracata ili\u015fkin oldu\u011funun tevsiki (kan\u0131tlanmas\u0131) ko\u015fuluyla;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130hracat kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lacak \u00f6demeler (ihracat\u0131n finansman\u0131nda kullan\u0131ld\u0131\u011f\u0131n\u0131n tevsiki kayd\u0131yla prefinansman, Destekleme ve Fiyat \u0130stikrar Fonu \u00e7er\u00e7evesinde yap\u0131lan \u00f6demelere ili\u015fkin taahh\u00fctnameler ile temliknameler ve Sosyal G\u00fcvenlik Kurumu prim bor\u00e7lar\u0131 ile genel b\u00fct\u00e7eli idarelere olan bor\u00e7lar\u0131n mahsubu i\u015flemleri dahil)<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130hracattan do\u011fan alaca\u011f\u0131n ihracat\u00e7\u0131 taraf\u0131ndan temliki<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130hracat ba\u011flant\u0131lar\u0131 i\u00e7in d\u00fczenlenecek anla\u015fmalar<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Transit ticarete konu mal\u0131n sat\u0131n al\u0131nmas\u0131 ve sat\u0131lmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tedarik edildikleri \u015fekliyle ihra\u00e7 edilmek \u00fczere mal al\u0131m\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">G\u00fcmr\u00fck Kanunu\u2019nun 131\u2019inci maddesine istinaden ithalat vergilerinden tam muafiyet suretiyle ge\u00e7ici ithalat rejimine tabi ambalaj malzemesi ithali ile kati ihra\u00e7 edilen mallara ait ambalaj malzemesinin ge\u00e7ici ihrac\u0131 ve ithali<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Dahilde i\u015fleme izni kapsam\u0131nda iznin ge\u00e7erli oldu\u011fu s\u00fcre i\u00e7erisinde yap\u0131lan ithalat<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Dahilde \u0130\u015fleme \u0130zin Belgesi kapsam\u0131nda belgenin ge\u00e7erli oldu\u011fu s\u00fcre i\u00e7erisinde yap\u0131lan ithalat veya yurti\u00e7i al\u0131mlar<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ger\u00e7ekle\u015ftirilen mamul \u00fcr\u00fcn ihracat\u0131 kar\u015f\u0131l\u0131\u011f\u0131 olarak bu \u00fcr\u00fcnlerin \u00fcretiminde kullan\u0131lan girdilerin Toprak Mahsulleri Ofisi\u2019nden veya \u015eeker Kurumu\u2019nca tespit edilen \u015feker fabrikalar\u0131ndan al\u0131m\u0131 ile ilgili i\u015flemler har\u00e7tan bu i\u015flemler nedeniyle d\u00fczenlenen ka\u011f\u0131tlar (g\u00fcmr\u00fck idarelerine verilen beyannameler dahil) damga vergisinden istisna olacak. \u0130stisna kapsam\u0131na al\u0131nan \u201cDi\u011fer D\u00f6viz Kazand\u0131r\u0131c\u0131 Faaliyetler\u201d ise tebli\u011fin 5\u2019inci maddesinde yer al\u0131yor.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan ve 18 May\u0131s\u2019ta y\u00fcr\u00fcrl\u00fc\u011fe giren \u201c\u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131ndaki 2017\/4 say\u0131l\u0131 Tebli\u011fin 7\u2019nci maddesi uyar\u0131nca \u201cfirmalar\u0131n vergi, resim, har\u00e7 istisnas\u0131 olmak \u00fczere s\u00f6z konusu tebli\u011fin ekinde yer alan \u2018Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesi Almak \u0130\u00e7in Gerekli Bilgi ve Belgeler\u2019le birlikte Ekonomi Bakanl\u0131\u011f\u0131\u2019na m\u00fcracaat etmeleri gerekir. Firmalar taraf\u0131ndan ibraz edilen bilgi ve belgeler, aksi sabit oluncaya kadar do\u011fru kabul edilecek. Bu ba\u011flamda Bakanl\u0131k\u00e7a s\u00f6z konusu bilgi ve belgelerin incelenmesi sonucunda vergi, resim, har\u00e7 istisnas\u0131 belgesi d\u00fczenlenerek ba\u015fvuru sahiplerine verilecek. Belge d\u00fczenlenmesi durumunda d\u00fczenlenen belgenin bir \u00f6rne\u011fi ba\u015fvuruda bulunan firmaya g\u00f6nderilecek. Ayr\u0131ca d\u00fczenlenen belgeye ili\u015fkin bilgiler, elektronik ortamda Merkez Bankas\u0131\u2019na da bildirilecek.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan vergi, resim ve har\u00e7 istisnas\u0131 belgeleri ithal hakk\u0131 i\u00e7ermedi\u011finden ithalata mesnet teskil etmedi\u011fi i\u00e7in ithalat i\u015flemleri i\u00e7in kullan\u0131lamayacak. Uygulama a\u00e7\u0131s\u0131ndan ihracat taahh\u00fcd\u00fc \u201cbelgeli ve belgesiz ihracat kredileri, transit ticaretin finansman\u0131nda kulland\u0131r\u0131lan krediler ile bunlarla ilgili i\u015flemlerde, vergi, resim ve har\u00e7 istisnas\u0131ndan yararlanmak amac\u0131yla belirli tutarda d\u00f6viz kazand\u0131rma veya ihracat ger\u00e7ekle\u015ftirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc\u201d.<\/span><\/p>  <p><span class=\"large\">\u0130hracat taahh\u00fcd\u00fcn\u00fcn ger\u00e7ekle\u015ftirilmesi ise \u201cbelgesiz ihracat kredilerinde, ihrac\u0131 taahh\u00fct edilen mal\u0131n veya de\u011ferin y\u00fcr\u00fcrl\u00fckteki \u0130hracat Mevzuat\u0131 ile G\u00fcmr\u00fck Mevzuat\u0131\u2019na uygun \u015fekilde ihracat\u0131n yap\u0131lmas\u0131n\u0131; ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetlerde mal ve hizmet bedelinin tahsil edilmesini; transit ticaretin finansman\u0131nda kullan\u0131lan krediler ise transit ticaret faaliyetiyle ilgili gelirin tahsil edilmesini ifade ediyor.<\/span><\/p>  \t\t\t\t","slug":"dis-ticarette-harc-ve-damga-vergisi-muafiyeti","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":"D\u0131\u015f ticarette har\u00e7 ve damga vergisi muafiyeti","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":114,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}