{"status":true,"post":{"id":26256,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:18:03","created_at":"2021-04-29T21:00:00.000000Z","updated_at":"2022-10-24T12:18:03.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":26256,"is_featured":0,"title":"Katma De\u011fer Vergisi\u2019nde uygulama alan\u0131 art\u0131yor","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\">Resmi Gazete\u2019nin 16.02.2021 tarihli say\u0131s\u0131nda yay\u0131mlanan 35 seri No\u2019lu KDV Tebli\u011fi ile Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde \u2018K\u0131smi Katma De\u011fer Vergisi tevkifat\u0131\u2019 konusunda \u00f6nemli d\u00fczenlemeler yap\u0131lm\u0131\u015f, al\u0131c\u0131lar\u0131n kapsam\u0131 geni\u015fletilmi\u015ftir. Bu ba\u011flamda da Uygulama Tebli\u011fi\u2019nin I\/C-2.1.3.1 b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131n\u0131n (b) bendinde yer alan k\u0131smi tevkifat yapmakla y\u00fck\u00fcml\u00fc belirlenmi\u015f al\u0131c\u0131lar listesine \u201cBankalar\u201d sat\u0131r\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki sat\u0131rlar eklendi:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Sigorta ve reas\u00fcrans \u015firketleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Sendikalar ve \u00fcst kurulu\u015flar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Vak\u0131f \u00fcniversiteleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Mobil elektronik haberle\u015fme i\u015fletmecileri.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu d\u00fczenleme ile yukar\u0131da yer alan kurulu\u015flarda belirlenmi\u015f al\u0131c\u0131lar kapsama al\u0131nm\u0131\u015f olup 1 Mart 2021 tarihinden itibaren k\u0131smi tevkifat kapsam\u0131nda bulunan mal ve hizmet al\u0131mlar\u0131nda Katma De\u011fer Vergisi tevkifat\u0131 yapmakla y\u00fck\u00fcml\u00fc k\u0131l\u0131nm\u0131\u015flard\u0131r.<\/span><br><span class=\"large\"> S\u00f6z konusu tebli\u011fin 2\u2019nci maddesi ile yap\u0131m i\u015flerine ili\u015fkin tevkifat uygulamas\u0131nda da de\u011fi\u015fiklik yap\u0131lm\u0131\u015f olup s\u00f6z konusu madde ile Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (IC-2.1.3.2.1.1) b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirildi:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tebli\u011fin;<\/span><br><span class=\"large\"> a- (I\/C-2.1.3.1\/b) ay\u0131r\u0131m\u0131nda say\u0131lanlara kar\u015f\u0131 ifa edilen yap\u0131m i\u015fleri,<\/span><br><span class=\"large\"> b- (I\/C-2.1.3.1\/a) ay\u0131r\u0131m\u0131nda say\u0131lanlara kar\u015f\u0131 ifa edilen ve KDV dahil bedeli 5 (be\u015f) milyon TL ve \u00fczerinde olan yap\u0131m i\u015fleri ile bu yap\u0131m i\u015fleriyle birlikte ifa edilen m\u00fchendislik, mimarl\u0131k ve et\u00fct-proje hizmetlerinde, al\u0131c\u0131lar taraf\u0131ndan (4\/10) oran\u0131nda Katma De\u011fer Vergisi tevkifat\u0131 uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Projenin geni\u015flemesi, s\u00f6zle\u015fme bedelinin g\u00fcncellenmesi ve benzeri nedenlerle i\u015f bedelinin daha sonra 5 (be\u015f) milyon TL\u2019yi a\u015fmas\u0131 halinde, bu durumun ortaya \u00e7\u0131kt\u0131\u011f\u0131 tarihten itibaren tevkifat uygulanacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bilindi\u011fi \u00fczere bu de\u011fi\u015fiklikten \u00f6nce sadece belirlenmi\u015f al\u0131c\u0131lara kar\u015f\u0131 ifa edilen yap\u0131m i\u015fleri ile bu i\u015flerle birlikte ifa edilen m\u00fchendislik-mimarl\u0131k ve et\u00fct-proje hizmetlerinde (3\/10) oran\u0131nda Katma De\u011fer Vergisi tevkifat\u0131 uygulan\u0131yordu.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yap\u0131lan de\u011fi\u015fiklikle yap\u0131m i\u015flerindeki tevkifat oran\u0131 (4\/10) olarak uygulanacakt\u0131r. Ayr\u0131ca Katma De\u011fer Vergisi m\u00fckelleflerine kar\u015f\u0131 ifa edilen ve Katma De\u011fer Vergisi m\u00fckelleflerine kar\u015f\u0131 ifa edilen ve Katma De\u011fer Vergisi dahil (5) be\u015f milyon TL ve \u00fczerinde olan yap\u0131m i\u015fleri ile bu yap\u0131m i\u015fleriyle birlikte ifa edilen m\u00fchendislik-mimarl\u0131k ve et\u00fct-proje hizmetlerde k\u0131smi tevkifat kapsam\u0131na al\u0131nd\u0131. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Projenin geni\u015fletilmesi, s\u00f6zle\u015fme bedelinin g\u00fcncellenmesi ve benzeri nedenlerle i\u015f bedelinin daha sonra 5 (be\u015f) milyon TL\u2019yi a\u015fmas\u0131 halinde, bu durumun ortaya \u00e7\u0131kt\u0131\u011f\u0131 tarihten itibaren tevkifat uygulanmayacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Katma De\u011fer Vergisi m\u00fckelleflerine kar\u015f\u0131 ifa edilen ve 01.03.2021 tarihinden itibaren ba\u015flanan Katma De\u011fer Vergisi dahil bedeli 5 (be\u015f) milyon TL ve \u00fczerinde olan yap\u0131m i\u015flerinde tevkifat uygulanaca\u011f\u0131 a\u00e7\u0131k olup, ancak s\u00f6z konusu tarihten \u00f6nce ba\u015flanm\u0131\u015f olup halihaz\u0131rda devam eden ve Katma De\u011fer Vergisi dahil bedeli (5) milyon TL ve \u00fczerinde olan yap\u0131m i\u015fleri i\u00e7in 01.03.2021 ve sonras\u0131nda yap\u0131lacak \u00f6demelerde tevkifat yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131 hususunda herhangi bir belirleme yap\u0131lmam\u0131\u015ft\u0131r. Bununla birlikte yap\u0131m i\u015flerinde tevkifata ili\u015fkin genel uygulama dikkate al\u0131nd\u0131\u011f\u0131nda, bu \u00f6demelerde tevkifat yap\u0131lmas\u0131n\u0131n aranaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer y\u00f6nden \u201cBelirlenmi\u015f al\u0131c\u0131lara kar\u015f\u0131 ifa edilen makine, te\u00e7hizat demirba\u015f ve ta\u015f\u0131tlara ait tadil, bak\u0131m ve onar\u0131m hizmetlerinde (5\/10) olan tevkifat oran\u0131 (7\/10) olarak belirlenmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Belirlenmi\u015f al\u0131c\u0131lara ifa edilen her t\u00fcrl\u00fc bask\u0131 ve bas\u0131m hizmetlerinde (5\/10) olan tevkifat oran\u0131 (7\/10) yeniden belirlenmi\u015ftir.<\/span><br><span class=\"large\"> Katma De\u011fer Vergisi m\u00fckellefleri ve belirlenmi\u015f al\u0131c\u0131lara kar\u015f\u0131 ifa edilen temizlik, \u00e7evre ve bah\u00e7e bak\u0131m hizmetlerinde (7\/10) olan tevkifat oran\u0131 (9\/10) dur.<\/span><\/p>  \t\t\t\t","slug":"katma-deger-vergisinde-uygulama-alani-artiyor","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Katma De\u011fer Vergisi\u2019nde uygulama alan\u0131 art\u0131yor","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":1082,"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":26355,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":26256,"locale":"tr","category_id":73,"title":"Katma De\u011fer Vergisi\u2019nde uygulama alan\u0131 art\u0131yor","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\">Resmi Gazete\u2019nin 16.02.2021 tarihli say\u0131s\u0131nda yay\u0131mlanan 35 seri No\u2019lu KDV Tebli\u011fi ile Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde \u2018K\u0131smi Katma De\u011fer Vergisi tevkifat\u0131\u2019 konusunda \u00f6nemli d\u00fczenlemeler yap\u0131lm\u0131\u015f, al\u0131c\u0131lar\u0131n kapsam\u0131 geni\u015fletilmi\u015ftir. Bu ba\u011flamda da Uygulama Tebli\u011fi\u2019nin I\/C-2.1.3.1 b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131n\u0131n (b) bendinde yer alan k\u0131smi tevkifat yapmakla y\u00fck\u00fcml\u00fc belirlenmi\u015f al\u0131c\u0131lar listesine \u201cBankalar\u201d sat\u0131r\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki sat\u0131rlar eklendi:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Sigorta ve reas\u00fcrans \u015firketleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Sendikalar ve \u00fcst kurulu\u015flar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Vak\u0131f \u00fcniversiteleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Mobil elektronik haberle\u015fme i\u015fletmecileri.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu d\u00fczenleme ile yukar\u0131da yer alan kurulu\u015flarda belirlenmi\u015f al\u0131c\u0131lar kapsama al\u0131nm\u0131\u015f olup 1 Mart 2021 tarihinden itibaren k\u0131smi tevkifat kapsam\u0131nda bulunan mal ve hizmet al\u0131mlar\u0131nda Katma De\u011fer Vergisi tevkifat\u0131 yapmakla y\u00fck\u00fcml\u00fc k\u0131l\u0131nm\u0131\u015flard\u0131r.<\/span><br><span class=\"large\"> S\u00f6z konusu tebli\u011fin 2\u2019nci maddesi ile yap\u0131m i\u015flerine ili\u015fkin tevkifat uygulamas\u0131nda da de\u011fi\u015fiklik yap\u0131lm\u0131\u015f olup s\u00f6z konusu madde ile Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (IC-2.1.3.2.1.1) b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirildi:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tebli\u011fin;<\/span><br><span class=\"large\"> a- (I\/C-2.1.3.1\/b) ay\u0131r\u0131m\u0131nda say\u0131lanlara kar\u015f\u0131 ifa edilen yap\u0131m i\u015fleri,<\/span><br><span class=\"large\"> b- (I\/C-2.1.3.1\/a) ay\u0131r\u0131m\u0131nda say\u0131lanlara kar\u015f\u0131 ifa edilen ve KDV dahil bedeli 5 (be\u015f) milyon TL ve \u00fczerinde olan yap\u0131m i\u015fleri ile bu yap\u0131m i\u015fleriyle birlikte ifa edilen m\u00fchendislik, mimarl\u0131k ve et\u00fct-proje hizmetlerinde, al\u0131c\u0131lar taraf\u0131ndan (4\/10) oran\u0131nda Katma De\u011fer Vergisi tevkifat\u0131 uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Projenin geni\u015flemesi, s\u00f6zle\u015fme bedelinin g\u00fcncellenmesi ve benzeri nedenlerle i\u015f bedelinin daha sonra 5 (be\u015f) milyon TL\u2019yi a\u015fmas\u0131 halinde, bu durumun ortaya \u00e7\u0131kt\u0131\u011f\u0131 tarihten itibaren tevkifat uygulanacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bilindi\u011fi \u00fczere bu de\u011fi\u015fiklikten \u00f6nce sadece belirlenmi\u015f al\u0131c\u0131lara kar\u015f\u0131 ifa edilen yap\u0131m i\u015fleri ile bu i\u015flerle birlikte ifa edilen m\u00fchendislik-mimarl\u0131k ve et\u00fct-proje hizmetlerinde (3\/10) oran\u0131nda Katma De\u011fer Vergisi tevkifat\u0131 uygulan\u0131yordu.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yap\u0131lan de\u011fi\u015fiklikle yap\u0131m i\u015flerindeki tevkifat oran\u0131 (4\/10) olarak uygulanacakt\u0131r. Ayr\u0131ca Katma De\u011fer Vergisi m\u00fckelleflerine kar\u015f\u0131 ifa edilen ve Katma De\u011fer Vergisi m\u00fckelleflerine kar\u015f\u0131 ifa edilen ve Katma De\u011fer Vergisi dahil (5) be\u015f milyon TL ve \u00fczerinde olan yap\u0131m i\u015fleri ile bu yap\u0131m i\u015fleriyle birlikte ifa edilen m\u00fchendislik-mimarl\u0131k ve et\u00fct-proje hizmetlerde k\u0131smi tevkifat kapsam\u0131na al\u0131nd\u0131. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Projenin geni\u015fletilmesi, s\u00f6zle\u015fme bedelinin g\u00fcncellenmesi ve benzeri nedenlerle i\u015f bedelinin daha sonra 5 (be\u015f) milyon TL\u2019yi a\u015fmas\u0131 halinde, bu durumun ortaya \u00e7\u0131kt\u0131\u011f\u0131 tarihten itibaren tevkifat uygulanmayacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Katma De\u011fer Vergisi m\u00fckelleflerine kar\u015f\u0131 ifa edilen ve 01.03.2021 tarihinden itibaren ba\u015flanan Katma De\u011fer Vergisi dahil bedeli 5 (be\u015f) milyon TL ve \u00fczerinde olan yap\u0131m i\u015flerinde tevkifat uygulanaca\u011f\u0131 a\u00e7\u0131k olup, ancak s\u00f6z konusu tarihten \u00f6nce ba\u015flanm\u0131\u015f olup halihaz\u0131rda devam eden ve Katma De\u011fer Vergisi dahil bedeli (5) milyon TL ve \u00fczerinde olan yap\u0131m i\u015fleri i\u00e7in 01.03.2021 ve sonras\u0131nda yap\u0131lacak \u00f6demelerde tevkifat yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131 hususunda herhangi bir belirleme yap\u0131lmam\u0131\u015ft\u0131r. Bununla birlikte yap\u0131m i\u015flerinde tevkifata ili\u015fkin genel uygulama dikkate al\u0131nd\u0131\u011f\u0131nda, bu \u00f6demelerde tevkifat yap\u0131lmas\u0131n\u0131n aranaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer y\u00f6nden \u201cBelirlenmi\u015f al\u0131c\u0131lara kar\u015f\u0131 ifa edilen makine, te\u00e7hizat demirba\u015f ve ta\u015f\u0131tlara ait tadil, bak\u0131m ve onar\u0131m hizmetlerinde (5\/10) olan tevkifat oran\u0131 (7\/10) olarak belirlenmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Belirlenmi\u015f al\u0131c\u0131lara ifa edilen her t\u00fcrl\u00fc bask\u0131 ve bas\u0131m hizmetlerinde (5\/10) olan tevkifat oran\u0131 (7\/10) yeniden belirlenmi\u015ftir.<\/span><br><span class=\"large\"> Katma De\u011fer Vergisi m\u00fckellefleri ve belirlenmi\u015f al\u0131c\u0131lara kar\u015f\u0131 ifa edilen temizlik, \u00e7evre ve bah\u00e7e bak\u0131m hizmetlerinde (7\/10) olan tevkifat oran\u0131 (9\/10) dur.<\/span><\/p>  \t\t\t\t","slug":"katma-deger-vergisinde-uygulama-alani-artiyor","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":"Katma De\u011fer Vergisi\u2019nde uygulama alan\u0131 art\u0131yor","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1082,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}