{"status":true,"post":{"id":20548,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:53:01","created_at":"2019-06-27T21:00:00.000000Z","updated_at":"2022-10-24T10:53:01.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20548,"is_featured":0,"title":"\u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticaretinde KDV","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\">Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nin \u201cIII\/A 2.5 \u0130kinci El Motorlu Kara Ta\u015f\u0131t\u0131 Ticaretiyle \u0130\u015ftigal Eden M\u00fckelleflerin Binek Otomobil Al\u0131mlar\u0131nda Katma De\u011fer Vergisi \u0130ndirimi\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan a\u00e7\u0131klama gere\u011fi olarak; <\/span><\/p>  <p><span class=\"large\">\u201c3065 say\u0131l\u0131 kanunun 29\/5 maddesine g\u00f6re Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na verdi\u011fi yetkiye dayan\u0131larak 13 \u015eubat 2018 tarih ve 30331 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan \u0130kinci El Motorlu Kara Ta\u015f\u0131tlar\u0131n\u0131n Ticareti Hakk\u0131nda Y\u00f6netmelik kapsam\u0131nda ikinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal eden m\u00fckellefler taraf\u0131ndan al\u0131m-sat\u0131ma konu edilen binek otomobillerinin al\u0131\u015f belgelerinde g\u00f6sterilen KDV\u2019nin indirim konusu yap\u0131lmas\u0131 22 Mart 2019 tarihi itibar\u0131yla uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re, \u0130kinci El Motorlu Kara Ta\u015f\u0131tlar\u0131n\u0131n Ticareti Hakk\u0131nda Y\u00f6netmelik kapsam\u0131nda ikinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal eden m\u00fckellefler, 22 Mart 2019 tarihinden sonra al\u0131m sat\u0131ma konu etmek \u00fczere sat\u0131n ald\u0131klar\u0131 binek otomobillerinin al\u0131\u015f belgelerinde g\u00f6sterilen KDV\u2019yi indirebilirler.<\/span><\/p>  <p><span class=\"large\">Di\u011fer taraftan, ikinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal eden m\u00fckelleflerce 22 Mart 2019 tarihinden \u00f6nce al\u0131m-sat\u0131ma konu etmek \u00fczere sat\u0131n al\u0131nan ancak; <\/span><\/p>  <p><span class=\"large\">22 Mart 2019 tarihi itibar\u0131yla hen\u00fcz sat\u0131lmam\u0131\u015f olup, ticari mal stoklar\u0131nda bulunan binek otomobillerinin al\u0131\u015f belgelerinde g\u00f6sterilen ve daha \u00f6nce indirim konusu yap\u0131lmayan KDV tutar\u0131n\u0131n, bu ara\u00e7lar\u0131n teslim edildi\u011fi d\u00f6neme ili\u015fkin KDV beyannamesinde indirim konusu yap\u0131lmas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ancak, s\u00f6z konusu binek otomobillerinin daha \u00f6nce maliyetine dahil edilen KDV tutarlar\u0131na ili\u015fkin kay\u0131tlar\u0131n d\u00fczeltilmesi gerekti\u011fi tabiidir.<\/span><\/p>  <p><span class=\"large\">\u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal eden m\u00fckelleflerin al\u0131m-sat\u0131m amac\u0131 d\u0131\u015f\u0131nda sat\u0131n ald\u0131klar\u0131 ve i\u015fletmede kulland\u0131klar\u0131 binek otomobillerinin al\u0131\u015f belgelerinde g\u00f6sterilen KDV\u2019nin indirim konusu yap\u0131lamayaca\u011f\u0131 tabiidir.<\/span><br><span class=\"large\"> \u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal edenler, \u0130kinci El Motorlu Kara Ta\u015f\u0131tlar\u0131n\u0131n Ticareti Hakk\u0131nda Y\u00f6netmelik kapsam\u0131nda i\u015fletmesi ad\u0131na yetki belgesi alan tacirler ile esnaf ve sanatk\u00e2rlard\u0131r. \u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal etmekle birlikte hen\u00fcz yetki belgesi almam\u0131\u015f olanlar, an\u0131lan y\u00f6netmeli\u011fe g\u00f6re yetki belgesi al\u0131nmas\u0131 i\u00e7in verilen s\u00fcre ile s\u0131n\u0131rl\u0131 olmak \u00fczere yetki belgesi olmaks\u0131z\u0131n, bu kapsamda i\u015flem yapabilirler.\u201d <\/span><\/p>  <p><span class=\"large\">3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu\u2019nun \u201c\u00d6zel Matrah \u015eekilleri\u201d ba\u015fl\u0131kl\u0131 23 maddesine 7104 say\u0131l\u0131 Kanun\u2019un 23 maddesine 7104 say\u0131l\u0131 Kanun\u2019un 6\u2019nc\u0131 maddesi ile eklenen ve <\/span><span class=\"large\">1 Haziran 2018 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe giren (f) bendi ile kullan\u0131lm\u0131\u015f motorlu kara ta\u015f\u0131t tesliminde \u00f6zel matrah \u015fekli ile vergilendirmenin usul ve esaslar\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">(Nuri De\u011fer \u201cKullan\u0131lm\u0131\u015f Binek Otomobillerinin Tesliminde KDV Uygulamas\u0131\u201d, Yakla\u015f\u0131m Dergisi, Haziran 2019 s\/: 9-15 ) <\/span><\/p>  <p><span class=\"large\">Uygulamada \u201ckullan\u0131lm\u0131\u015f binek otomobillerinin tesliminde \u00f6zel matrah \u015fekli ile vergilendirmenin \u015fartlar\u0131 \u015funlar:<\/span><\/p>  <p><span class=\"large\">* \u00d6zel matrah \u015fekli vergileme uygulamas\u0131 yaln\u0131zca ikinci el motorlu kara ta\u015f\u0131t\u0131 ticaretiyle i\u015ftigal eden m\u00fckellefler taraf\u0131ndan uygulanabilecek.<\/span><\/p>  <p><span class=\"large\">* S\u00f6z\u00fc edilen m\u00fckellefler ancak KDV m\u00fckellefi olmayanlardan (m\u00fckellef olanlardan istisna kapsam\u0131nda yap\u0131lan al\u0131mlar d\u00e2hil) sat\u0131n ald\u0131klar\u0131 ikinci el motorlu kara ta\u015f\u0131tlar\u0131 i\u00e7in yararlanabilir. <\/span><\/p>  <p><span class=\"large\">* Sat\u0131c\u0131n\u0131n sat\u0131n ald\u0131\u011f\u0131 ta\u015f\u0131t\u0131n vasf\u0131nda esasl\u0131 de\u011fi\u015fiklik yapmamas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">* Sat\u0131lan ikinci el motorlu kara ta\u015f\u0131tlar\u0131n\u0131n tesliminde matrah, sat\u0131\u015f bedelinden al\u0131\u015f bedeli d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutard\u0131r.<\/span><\/p>  <p><span class=\"large\">Uygulamaya y\u00f6nelik olarak daha geni\u015f a\u00e7\u0131klama sonraki haftalarda ayr\u0131nt\u0131l\u0131 olarak okurlar\u0131m\u0131za sunulacak.<\/span><\/p>  <p><span class=\"large\">Uygulamada kullan\u0131lm\u0131\u015f binek otomobillerin tesliminde Katma De\u011fer Vergisi uygulamas\u0131 duraksama yaratmaktad\u0131r. Ancak \u201c87.03 tarife pozisyonunda yer alan kullan\u0131lm\u0131\u015f binek otomobili sat\u0131\u015f\u0131nda, y\u00fcklenilen KDV\u2019yi indirim hakk\u0131 bulunmayan m\u00fckelleflere bu ara\u00e7lar\u0131n tesliminde y\u00fczde 1 Katma De\u011fer Vergisi uygulamas\u0131 gerekmektedir.\u201d<\/span><\/p>  \t\t\t\t","slug":"ikinci-el-motorlu-kara-tasiti-ticaretinde-kdv","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticaretinde KDV","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":119,"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":20647,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20548,"locale":"tr","category_id":73,"title":"\u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticaretinde KDV","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\">Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nin \u201cIII\/A 2.5 \u0130kinci El Motorlu Kara Ta\u015f\u0131t\u0131 Ticaretiyle \u0130\u015ftigal Eden M\u00fckelleflerin Binek Otomobil Al\u0131mlar\u0131nda Katma De\u011fer Vergisi \u0130ndirimi\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan a\u00e7\u0131klama gere\u011fi olarak; <\/span><\/p>  <p><span class=\"large\">\u201c3065 say\u0131l\u0131 kanunun 29\/5 maddesine g\u00f6re Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na verdi\u011fi yetkiye dayan\u0131larak 13 \u015eubat 2018 tarih ve 30331 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan \u0130kinci El Motorlu Kara Ta\u015f\u0131tlar\u0131n\u0131n Ticareti Hakk\u0131nda Y\u00f6netmelik kapsam\u0131nda ikinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal eden m\u00fckellefler taraf\u0131ndan al\u0131m-sat\u0131ma konu edilen binek otomobillerinin al\u0131\u015f belgelerinde g\u00f6sterilen KDV\u2019nin indirim konusu yap\u0131lmas\u0131 22 Mart 2019 tarihi itibar\u0131yla uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re, \u0130kinci El Motorlu Kara Ta\u015f\u0131tlar\u0131n\u0131n Ticareti Hakk\u0131nda Y\u00f6netmelik kapsam\u0131nda ikinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal eden m\u00fckellefler, 22 Mart 2019 tarihinden sonra al\u0131m sat\u0131ma konu etmek \u00fczere sat\u0131n ald\u0131klar\u0131 binek otomobillerinin al\u0131\u015f belgelerinde g\u00f6sterilen KDV\u2019yi indirebilirler.<\/span><\/p>  <p><span class=\"large\">Di\u011fer taraftan, ikinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal eden m\u00fckelleflerce 22 Mart 2019 tarihinden \u00f6nce al\u0131m-sat\u0131ma konu etmek \u00fczere sat\u0131n al\u0131nan ancak; <\/span><\/p>  <p><span class=\"large\">22 Mart 2019 tarihi itibar\u0131yla hen\u00fcz sat\u0131lmam\u0131\u015f olup, ticari mal stoklar\u0131nda bulunan binek otomobillerinin al\u0131\u015f belgelerinde g\u00f6sterilen ve daha \u00f6nce indirim konusu yap\u0131lmayan KDV tutar\u0131n\u0131n, bu ara\u00e7lar\u0131n teslim edildi\u011fi d\u00f6neme ili\u015fkin KDV beyannamesinde indirim konusu yap\u0131lmas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ancak, s\u00f6z konusu binek otomobillerinin daha \u00f6nce maliyetine dahil edilen KDV tutarlar\u0131na ili\u015fkin kay\u0131tlar\u0131n d\u00fczeltilmesi gerekti\u011fi tabiidir.<\/span><\/p>  <p><span class=\"large\">\u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal eden m\u00fckelleflerin al\u0131m-sat\u0131m amac\u0131 d\u0131\u015f\u0131nda sat\u0131n ald\u0131klar\u0131 ve i\u015fletmede kulland\u0131klar\u0131 binek otomobillerinin al\u0131\u015f belgelerinde g\u00f6sterilen KDV\u2019nin indirim konusu yap\u0131lamayaca\u011f\u0131 tabiidir.<\/span><br><span class=\"large\"> \u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal edenler, \u0130kinci El Motorlu Kara Ta\u015f\u0131tlar\u0131n\u0131n Ticareti Hakk\u0131nda Y\u00f6netmelik kapsam\u0131nda i\u015fletmesi ad\u0131na yetki belgesi alan tacirler ile esnaf ve sanatk\u00e2rlard\u0131r. \u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal etmekle birlikte hen\u00fcz yetki belgesi almam\u0131\u015f olanlar, an\u0131lan y\u00f6netmeli\u011fe g\u00f6re yetki belgesi al\u0131nmas\u0131 i\u00e7in verilen s\u00fcre ile s\u0131n\u0131rl\u0131 olmak \u00fczere yetki belgesi olmaks\u0131z\u0131n, bu kapsamda i\u015flem yapabilirler.\u201d <\/span><\/p>  <p><span class=\"large\">3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu\u2019nun \u201c\u00d6zel Matrah \u015eekilleri\u201d ba\u015fl\u0131kl\u0131 23 maddesine 7104 say\u0131l\u0131 Kanun\u2019un 23 maddesine 7104 say\u0131l\u0131 Kanun\u2019un 6\u2019nc\u0131 maddesi ile eklenen ve <\/span><span class=\"large\">1 Haziran 2018 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe giren (f) bendi ile kullan\u0131lm\u0131\u015f motorlu kara ta\u015f\u0131t tesliminde \u00f6zel matrah \u015fekli ile vergilendirmenin usul ve esaslar\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">(Nuri De\u011fer \u201cKullan\u0131lm\u0131\u015f Binek Otomobillerinin Tesliminde KDV Uygulamas\u0131\u201d, Yakla\u015f\u0131m Dergisi, Haziran 2019 s\/: 9-15 ) <\/span><\/p>  <p><span class=\"large\">Uygulamada \u201ckullan\u0131lm\u0131\u015f binek otomobillerinin tesliminde \u00f6zel matrah \u015fekli ile vergilendirmenin \u015fartlar\u0131 \u015funlar:<\/span><\/p>  <p><span class=\"large\">* \u00d6zel matrah \u015fekli vergileme uygulamas\u0131 yaln\u0131zca ikinci el motorlu kara ta\u015f\u0131t\u0131 ticaretiyle i\u015ftigal eden m\u00fckellefler taraf\u0131ndan uygulanabilecek.<\/span><\/p>  <p><span class=\"large\">* S\u00f6z\u00fc edilen m\u00fckellefler ancak KDV m\u00fckellefi olmayanlardan (m\u00fckellef olanlardan istisna kapsam\u0131nda yap\u0131lan al\u0131mlar d\u00e2hil) sat\u0131n ald\u0131klar\u0131 ikinci el motorlu kara ta\u015f\u0131tlar\u0131 i\u00e7in yararlanabilir. <\/span><\/p>  <p><span class=\"large\">* Sat\u0131c\u0131n\u0131n sat\u0131n ald\u0131\u011f\u0131 ta\u015f\u0131t\u0131n vasf\u0131nda esasl\u0131 de\u011fi\u015fiklik yapmamas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">* Sat\u0131lan ikinci el motorlu kara ta\u015f\u0131tlar\u0131n\u0131n tesliminde matrah, sat\u0131\u015f bedelinden al\u0131\u015f bedeli d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutard\u0131r.<\/span><\/p>  <p><span class=\"large\">Uygulamaya y\u00f6nelik olarak daha geni\u015f a\u00e7\u0131klama sonraki haftalarda ayr\u0131nt\u0131l\u0131 olarak okurlar\u0131m\u0131za sunulacak.<\/span><\/p>  <p><span class=\"large\">Uygulamada kullan\u0131lm\u0131\u015f binek otomobillerin tesliminde Katma De\u011fer Vergisi uygulamas\u0131 duraksama yaratmaktad\u0131r. Ancak \u201c87.03 tarife pozisyonunda yer alan kullan\u0131lm\u0131\u015f binek otomobili sat\u0131\u015f\u0131nda, y\u00fcklenilen KDV\u2019yi indirim hakk\u0131 bulunmayan m\u00fckelleflere bu ara\u00e7lar\u0131n tesliminde y\u00fczde 1 Katma De\u011fer Vergisi uygulamas\u0131 gerekmektedir.\u201d<\/span><\/p>  \t\t\t\t","slug":"ikinci-el-motorlu-kara-tasiti-ticaretinde-kdv","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":"\u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticaretinde KDV","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":119,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}