{"status":true,"post":{"id":16808,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:12:23","created_at":"2017-07-02T21:00:00.000000Z","updated_at":"2022-10-21T07:12:23.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":16808,"is_featured":0,"title":"D\u00f6viz kazand\u0131r\u0131c\u0131 i\u015flemlerde damga vergisi ve har\u00e7 istisnas\u0131","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\">\u0130hracat ve Di\u011fer D\u00f6viz Kazand\u0131r\u0131c\u0131 Faaliyetlerde Damga Vergisi ve Har\u00e7 \u0130stisnas\u0131 Uygulama Genel Tebli\u011fi ile \u201cD\u00f6viz Kazand\u0131r\u0131c\u0131 Faaliyetler\u201d say\u0131lmak suretiyle yeniden belirlenmi\u015ftir. (x) Bu ba\u011flamda Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesi\u2019ne ba\u011flanan ve ihracat i\u015flemleri d\u0131\u015f\u0131nda kalan d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetlere ili\u015fkin i\u015flemler nedeniyle, belgenin ge\u00e7erlilik s\u00fcresi i\u00e7erisinde belgede yer alan tutarla s\u0131n\u0131rl\u0131 olmak kayd\u0131yla d\u00fczenlenen ka\u011f\u0131tlara damga vergisi, yap\u0131lan i\u015flemlere har\u00e7 istisnas\u0131 uygulan\u0131yor. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kalk\u0131nma Bakanl\u0131\u011f\u0131\u2019nca yay\u0131mlanan cari y\u0131l yat\u0131r\u0131m program\u0131nda yer alan yat\u0131r\u0131mlardan ve Milli Savunma Bakanl\u0131\u011f\u0131, Jandarma Genel Komutanl\u0131\u011f\u0131 ve Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131\u2019n\u0131n bu programda yer almayan kamu yat\u0131r\u0131mlar\u0131ndan uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lanlar\u0131n ihalesini kazanan veya yabanc\u0131 para ile finanse edilenlerin yap\u0131m\u0131n\u0131 \u00fcstlenen alt y\u00fcklenicileri hari\u00e7 y\u00fcklenici firmalar\u0131n;<\/span><\/li>  <\/ul>  <ol>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tam m\u00fckellef olmas\u0131 halinde, uluslararas\u0131 ihalelerde tamam\u0131 \u00fczerinden, yabanc\u0131 para ile finanse edilenlerde ise yabanc\u0131 paraya isabet eden oranda yapacaklar\u0131 teslim, hizmet ve faaliyetler ile tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n, bahse konu i\u015fte kullan\u0131lmak \u00fczere i\u015fin yap\u0131m\u0131n\u0131 y\u00fcklenen firmaya \u00fcreterek yapacaklar\u0131 mal ve malzeme ile hizmet, sat\u0131\u015f ve teslimleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Dar m\u00fckellef olmas\u0131 halinde s\u00f6z konusu firman\u0131n bu i\u015fte kullanaca\u011f\u0131 mal ve malzemeyi \u00fcreten firmalar\u0131n yapacaklar\u0131 sat\u0131\u015f ve teslimleri (i\u015fi taahh\u00fct eden firmalarda bu haktan yararlanacaklar).<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tam ve dar m\u00fckellef, m\u00fckellef firmalar\u0131n ortakl\u0131\u011f\u0131 halinde, tam m\u00fckellef firmaya kendi faaliyeti oran\u0131nda, di\u011fer firmaya ise (2) No\u2019lu bent \u00e7er\u00e7evesinde tam m\u00fckellef firmalar\u0131n yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/span><\/li>  <\/ol>  <p><span class=\"large\">Yukar\u0131da belirtilen haller \u00e7er\u00e7evesinde proje sahibi kamu kurumlar\u0131 ile bu projeleri \u00fcstlenen firmalara proje s\u00fcresince yap\u0131lacak teknik m\u00fc\u015favirlik, m\u00fchendislik ve benzeri hizmet sat\u0131\u015flar\u0131,<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Savunma Sanayii M\u00fcste\u015farl\u0131\u011f\u0131\u2019nca onaylanan savunma, g\u00fcvenlik ve istihbarat alanlar\u0131 a\u00e7\u0131s\u0131ndan \u00f6nem arz etti\u011fi belirtilen savunma, g\u00fcvenlik ve istihbarata y\u00f6nelik her t\u00fcrl\u00fc platform, sistem, yaz\u0131l\u0131m, ara\u00e7 ve gere\u00e7lerini \u00fcreten tam m\u00fckellef imalat\u00e7\u0131 firmalar ile savun-ma, g\u00fcvenlik veya istihbarat alanlar\u0131nda yap\u0131lacak ara\u015ft\u0131rma ve geli\u015ftirme projelerini \u00fcstlenen tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n \u00fclkenin savunma, g\u00fcvenlik veya istihbarat\u0131 ile ilgili kamu kurum ve kurulu\u015flar\u0131na yapacaklar\u0131 sat\u0131\u015f ve teslim ile bu sat\u0131\u015f ve teslimler sonras\u0131 do\u011fan bak\u0131m ve onar\u0131m hizmetleri,<\/span><\/li>  <\/ul>  <p><span class=\"large\">Bu firmalara, tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri ile bu i\u015fleri y\u00fcklenen firman\u0131n dar m\u00fckellef firma olmas\u0131 halinde tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n bu firmaya \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen yat\u0131r\u0131m mallar\u0131 listesinde belirtilen mallar\u0131 \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda monte edilmemi\u015f haldeki aksam ve par\u00e7alar\u0131 ithal edebilecek firmalara, ithal edebilecekleri bu aksam ve par\u00e7alar\u0131 \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yap-i\u015flet modeli \u00e7er\u00e7evesinde yap\u0131lacak yat\u0131r\u0131m projelerini \u00fcstlenen tam m\u00fckellef firmalar\u0131n yapacaklar\u0131 hizmet ve faaliyetleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Uluslararas\u0131 y\u00fck ve yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131ndan d\u00f6viz olarak kazan\u0131lan bedellerin yurda getirilmesi ko\u015fuluyla kara, deniz veya hava ula\u015ft\u0131rma hizmet ve faaliyetleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yabanc\u0131 uyruklulara (diplomatik temsilcilikler ve mensuplar\u0131 dahil) turistlere veya yurtd\u0131\u015f\u0131nda \u00e7al\u0131\u015fan T\u00fcrk vatanda\u015flar\u0131na \u00fclkemizde bulunduklar\u0131 s\u00fcrede d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 verilecek sa\u011fl\u0131k hizmetleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Turizm m\u00fcesseseleri ile seyahat acentelerinin yurti\u00e7indeki ve yurtd\u0131\u015f\u0131ndaki turizm faaliyetleri s\u0131ras\u0131nda yapt\u0131klar\u0131 d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 hizmet sat\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bedelleri d\u00f6viz olarak al\u0131nmak kayd\u0131yla yurtd\u0131\u015f\u0131nda yerle\u015fik firmalar ad\u0131na ger\u00e7ekle\u015ftirilen bak\u0131m ve onar\u0131m hizmetleriyle, d\u0131\u015f sefere \u00e7\u0131kan T\u00fcrk ve yabanc\u0131 bayrakl\u0131 gemi veya t\u0131rlar\u0131n bak\u0131m\u0131 ve onar\u0131m\u0131, yenileme ve d\u00f6n\u00fc\u015f\u00fcm ile bak\u0131m, onar\u0131m, yenileme ve d\u00f6n\u00fc\u015f\u00fcm kapsam\u0131nda ger\u00e7ekle\u015ftirilen mal yak\u0131t ve madeni ya\u011flar hari\u00e7 olmak \u00fczere hizmet sat\u0131\u015flar\u0131 ve daha bir\u00e7ok konuda d\u00fczenlenen ka\u011f\u0131tlara damga vergisi, yap\u0131lan i\u015flemlere har\u00e7 istisnas\u0131 uygulan\u0131yor.<\/span><\/li>  <\/ul>  <p><em><span class=\"large\">(x) 18.05.2017 g\u00fcn ve 30070 say\u0131l\u0131 Resmi Gazete<\/span><\/em><\/p>  \t\t\t\t","slug":"doviz-kazandirici-islemlerde-damga-vergisi-ve-harc-istisnasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"D\u00f6viz kazand\u0131r\u0131c\u0131 i\u015flemlerde damga vergisi ve har\u00e7 istisnas\u0131","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":123,"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":16907,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":16808,"locale":"tr","category_id":73,"title":"D\u00f6viz kazand\u0131r\u0131c\u0131 i\u015flemlerde damga vergisi ve har\u00e7 istisnas\u0131","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\">\u0130hracat ve Di\u011fer D\u00f6viz Kazand\u0131r\u0131c\u0131 Faaliyetlerde Damga Vergisi ve Har\u00e7 \u0130stisnas\u0131 Uygulama Genel Tebli\u011fi ile \u201cD\u00f6viz Kazand\u0131r\u0131c\u0131 Faaliyetler\u201d say\u0131lmak suretiyle yeniden belirlenmi\u015ftir. (x) Bu ba\u011flamda Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesi\u2019ne ba\u011flanan ve ihracat i\u015flemleri d\u0131\u015f\u0131nda kalan d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetlere ili\u015fkin i\u015flemler nedeniyle, belgenin ge\u00e7erlilik s\u00fcresi i\u00e7erisinde belgede yer alan tutarla s\u0131n\u0131rl\u0131 olmak kayd\u0131yla d\u00fczenlenen ka\u011f\u0131tlara damga vergisi, yap\u0131lan i\u015flemlere har\u00e7 istisnas\u0131 uygulan\u0131yor. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kalk\u0131nma Bakanl\u0131\u011f\u0131\u2019nca yay\u0131mlanan cari y\u0131l yat\u0131r\u0131m program\u0131nda yer alan yat\u0131r\u0131mlardan ve Milli Savunma Bakanl\u0131\u011f\u0131, Jandarma Genel Komutanl\u0131\u011f\u0131 ve Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131\u2019n\u0131n bu programda yer almayan kamu yat\u0131r\u0131mlar\u0131ndan uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lanlar\u0131n ihalesini kazanan veya yabanc\u0131 para ile finanse edilenlerin yap\u0131m\u0131n\u0131 \u00fcstlenen alt y\u00fcklenicileri hari\u00e7 y\u00fcklenici firmalar\u0131n;<\/span><\/li>  <\/ul>  <ol>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tam m\u00fckellef olmas\u0131 halinde, uluslararas\u0131 ihalelerde tamam\u0131 \u00fczerinden, yabanc\u0131 para ile finanse edilenlerde ise yabanc\u0131 paraya isabet eden oranda yapacaklar\u0131 teslim, hizmet ve faaliyetler ile tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n, bahse konu i\u015fte kullan\u0131lmak \u00fczere i\u015fin yap\u0131m\u0131n\u0131 y\u00fcklenen firmaya \u00fcreterek yapacaklar\u0131 mal ve malzeme ile hizmet, sat\u0131\u015f ve teslimleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Dar m\u00fckellef olmas\u0131 halinde s\u00f6z konusu firman\u0131n bu i\u015fte kullanaca\u011f\u0131 mal ve malzemeyi \u00fcreten firmalar\u0131n yapacaklar\u0131 sat\u0131\u015f ve teslimleri (i\u015fi taahh\u00fct eden firmalarda bu haktan yararlanacaklar).<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tam ve dar m\u00fckellef, m\u00fckellef firmalar\u0131n ortakl\u0131\u011f\u0131 halinde, tam m\u00fckellef firmaya kendi faaliyeti oran\u0131nda, di\u011fer firmaya ise (2) No\u2019lu bent \u00e7er\u00e7evesinde tam m\u00fckellef firmalar\u0131n yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/span><\/li>  <\/ol>  <p><span class=\"large\">Yukar\u0131da belirtilen haller \u00e7er\u00e7evesinde proje sahibi kamu kurumlar\u0131 ile bu projeleri \u00fcstlenen firmalara proje s\u00fcresince yap\u0131lacak teknik m\u00fc\u015favirlik, m\u00fchendislik ve benzeri hizmet sat\u0131\u015flar\u0131,<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Savunma Sanayii M\u00fcste\u015farl\u0131\u011f\u0131\u2019nca onaylanan savunma, g\u00fcvenlik ve istihbarat alanlar\u0131 a\u00e7\u0131s\u0131ndan \u00f6nem arz etti\u011fi belirtilen savunma, g\u00fcvenlik ve istihbarata y\u00f6nelik her t\u00fcrl\u00fc platform, sistem, yaz\u0131l\u0131m, ara\u00e7 ve gere\u00e7lerini \u00fcreten tam m\u00fckellef imalat\u00e7\u0131 firmalar ile savun-ma, g\u00fcvenlik veya istihbarat alanlar\u0131nda yap\u0131lacak ara\u015ft\u0131rma ve geli\u015ftirme projelerini \u00fcstlenen tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n \u00fclkenin savunma, g\u00fcvenlik veya istihbarat\u0131 ile ilgili kamu kurum ve kurulu\u015flar\u0131na yapacaklar\u0131 sat\u0131\u015f ve teslim ile bu sat\u0131\u015f ve teslimler sonras\u0131 do\u011fan bak\u0131m ve onar\u0131m hizmetleri,<\/span><\/li>  <\/ul>  <p><span class=\"large\">Bu firmalara, tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri ile bu i\u015fleri y\u00fcklenen firman\u0131n dar m\u00fckellef firma olmas\u0131 halinde tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n bu firmaya \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen yat\u0131r\u0131m mallar\u0131 listesinde belirtilen mallar\u0131 \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda monte edilmemi\u015f haldeki aksam ve par\u00e7alar\u0131 ithal edebilecek firmalara, ithal edebilecekleri bu aksam ve par\u00e7alar\u0131 \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yap-i\u015flet modeli \u00e7er\u00e7evesinde yap\u0131lacak yat\u0131r\u0131m projelerini \u00fcstlenen tam m\u00fckellef firmalar\u0131n yapacaklar\u0131 hizmet ve faaliyetleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Uluslararas\u0131 y\u00fck ve yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131ndan d\u00f6viz olarak kazan\u0131lan bedellerin yurda getirilmesi ko\u015fuluyla kara, deniz veya hava ula\u015ft\u0131rma hizmet ve faaliyetleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yabanc\u0131 uyruklulara (diplomatik temsilcilikler ve mensuplar\u0131 dahil) turistlere veya yurtd\u0131\u015f\u0131nda \u00e7al\u0131\u015fan T\u00fcrk vatanda\u015flar\u0131na \u00fclkemizde bulunduklar\u0131 s\u00fcrede d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 verilecek sa\u011fl\u0131k hizmetleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Turizm m\u00fcesseseleri ile seyahat acentelerinin yurti\u00e7indeki ve yurtd\u0131\u015f\u0131ndaki turizm faaliyetleri s\u0131ras\u0131nda yapt\u0131klar\u0131 d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 hizmet sat\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bedelleri d\u00f6viz olarak al\u0131nmak kayd\u0131yla yurtd\u0131\u015f\u0131nda yerle\u015fik firmalar ad\u0131na ger\u00e7ekle\u015ftirilen bak\u0131m ve onar\u0131m hizmetleriyle, d\u0131\u015f sefere \u00e7\u0131kan T\u00fcrk ve yabanc\u0131 bayrakl\u0131 gemi veya t\u0131rlar\u0131n bak\u0131m\u0131 ve onar\u0131m\u0131, yenileme ve d\u00f6n\u00fc\u015f\u00fcm ile bak\u0131m, onar\u0131m, yenileme ve d\u00f6n\u00fc\u015f\u00fcm kapsam\u0131nda ger\u00e7ekle\u015ftirilen mal yak\u0131t ve madeni ya\u011flar hari\u00e7 olmak \u00fczere hizmet sat\u0131\u015flar\u0131 ve daha bir\u00e7ok konuda d\u00fczenlenen ka\u011f\u0131tlara damga vergisi, yap\u0131lan i\u015flemlere har\u00e7 istisnas\u0131 uygulan\u0131yor.<\/span><\/li>  <\/ul>  <p><em><span class=\"large\">(x) 18.05.2017 g\u00fcn ve 30070 say\u0131l\u0131 Resmi Gazete<\/span><\/em><\/p>  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