{"id":4664,"date":"2012-06-04T11:36:43","date_gmt":"2012-06-04T08:36:43","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/royalt-ve-lsans-uecretler-le-der-guemruek-kiymet-unsurlarina-at-kdv\/"},"modified":"2024-01-25T21:36:52","modified_gmt":"2024-01-25T18:36:52","slug":"royalt-ve-lsans-uecretler-le-der-guemruek-kiymet-unsurlarina-at-kdv","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4664","title":{"rendered":"Royalti ve Lisans \u00dccretleri \u0130le Di\u011fer G\u00fcmr\u00fck K\u0131ymeti Unsurlar\u0131na Ait KDV"},"content":{"rendered":"\t\t
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Mustafa Kemal Bulut<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1989
G\u00fcmr\u00fck ve D\u0131\u015f Ticaret Dan\u0131\u015fman\u0131<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t

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G\u00dcMR\u00dcK \u0130DARES\u0130NE BEYAN ED\u0130LMES\u0130 GEREKEN \u201cROYALT\u0130 VE L\u0130SANS \u00dcCRETLER\u0130 \u0130LE D\u0130\u011eER G\u00dcMR\u00dcK KIYMET\u0130 UNSURLARINA A\u0130T KDV\u201d VERG\u0130 DA\u0130RELER\u0130NE BEYAN ED\u0130L\u0130P \u00d6DENEB\u0130L\u0130R M\u0130?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\u00a0<\/p>

\u00a0kemal.bulut@universaldanismanlik.com.tr<\/a><\/em><\/p>

\u00a0<\/span><\/em><\/p>

I.<\/span><\/strong>G\u0130R\u0130\u015e<\/span><\/strong><\/p>

G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nce yay\u0131mlanan 15.12.2011 tarih ve 2011\/48 say\u0131l\u0131 Genelge ile; G\u00fcmr\u00fck \u0130daresine beyan edilmesi gereken ve ihracat\u00e7\u0131 ile ithalat\u00e7\u0131 aras\u0131ndaki s\u00f6zle\u015fme gere\u011fi miktar\u0131 g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flad\u0131\u011f\u0131 tarihten sonra belli olacak Royalti ve Lisans \u00dccretleri ile Di\u011fer G\u00fcmr\u00fck K\u0131ymeti Unsurlar\u0131na ait Katma De\u011fer Vergisi(KDV)\u2019nin 1 veya 2 no.lu KDV beyannamesi ile Vergi Dairesine beyan edilerek \u00f6denmesi halinde, g\u00fcmr\u00fck idarelerince uygulanacak vergilendirme, ceza ve faiz i\u015flemlerinin esas ve usulleri belirlenmi\u015ftir.<\/p>

II.<\/span><\/strong>2011\/48 SAYILI GENELGE\u2019DE YER ALAN D\u00dcZENLEMELER<\/span><\/strong><\/p>

A.<\/span><\/strong>G\u00fcmr\u00fck \u0130daresine beyan edilmeden 1 veya 2 No.lu KDV Beyannamesi ile Vergi Dairesine beyan edilerek KDV\u2019si \u00f6denmi\u015f oldu\u011fu tespit edilen ROYALT\u0130 VE L\u0130SANS \u00dcCRET\u0130 veya D\u0130\u011eER G\u00dcMR\u00dcK KIYMET\u0130 UNSURLARI ile ilgili olarak;<\/span><\/strong><\/p>

1.<\/span><\/em><\/strong>E\u015fyan\u0131n ithalinde G\u00dcMR\u00dcK VERG\u0130S\u0130 ve\/veya \u00d6TV al\u0131nmas\u0131 gerekti\u011fi durumda;<\/span><\/em><\/strong><\/p>

G\u00fcmr\u00fck idaresine beyan edilmeyen k\u0131ymet unsuruna ait fark G\u00dcMR\u00dcK VERG\u0130S\u0130, \u00d6TV \u2018nin ve bu vergilere ait fark KDV\u2019nin g\u00fcmr\u00fck mevzuat\u0131 h\u00fck\u00fcmlerine g\u00f6re takip ve tahsil edilmesi gerekti\u011fi belirtilmi\u015ftir. Ancak s\u00f6z konusu k\u0131ymet unsurunun y\u00fck\u00fcml\u00fc taraf\u0131ndan vergi dairesine beyan edilerek KDV\u2019sinin \u00f6denmi\u015f oldu\u011funun ibraz edilen belgelerden a\u00e7\u0131k olarak anla\u015f\u0131lmas\u0131 veya YMM Raporu ile ispatlanmas\u0131 durumunda g\u00fcmr\u00fck idaresince bu tutara ili\u015fkin olarak(vergi dairesine \u00f6denen tutar) ek bir KDV TAHAKKUKU yap\u0131lamayacakt\u0131r.<\/span><\/p>

Beyan edilmeyen g\u00fcmr\u00fck k\u0131ymeti unsuru \u00fczerinden ithalde al\u0131nmas\u0131 gereken G\u00dcMR\u00dcK VERG\u0130LER\u0130, \u00d6TV ile birlikte s\u00f6z konusu vergilere tekab\u00fcl eden fark KDV, faiz ve cezalar\u0131 ile birlikte tahsil edilecektir.<\/span><\/p>

Di\u011fer taraftan, e\u015fyan\u0131n ithalinde G\u00fcmr\u00fck Vergisi kapsam\u0131nda de\u011ferlendirilmeyen ve G\u00fcmr\u00fck \u0130darelerince takip ve tahsil edilmeyen vergi benzeri mali y\u00fckler (\u00d6rne\u011fin, Fikir ve Sanat Eserleri Kanunu Kapsam\u0131nda Al\u0131nan K\u00fclt\u00fcr Bakanl\u0131\u011f\u0131 Kesintisi vb.) bulunabilir. \u0130thalatta Al\u0131nan KDV\u2019nin matrah\u0131na dahil edilmesi gereken bu t\u00fcr mali y\u00fckler ile ilgili olarak Genelge\u2019de herhangi bir a\u00e7\u0131klama bulunamamaktad\u0131r. Ancak g\u00fcmr\u00fck k\u0131ymetinin eksik beyan edilmesi sonucunda s\u00f6z konusu kesintilerin ve buna ba\u011fl\u0131 olarak KDV matrah\u0131n\u0131n eksik beyan edilerek \u00f6denmi\u015f olaca\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/span><\/p>

2.<\/span><\/em><\/strong>E\u015fyan\u0131n ithalinde G\u00dcMR\u00dcK VERG\u0130S\u0130 ve\/veya \u00d6TV al\u0131nmas\u0131 gerekmedi\u011fi durumda;<\/span><\/em><\/strong><\/p>

Bu durumda y\u00fck\u00fcml\u00fc taraf\u0131ndan s\u00f6z konusu g\u00fcmr\u00fck k\u0131ymetine ait KDV\u2019nin vergi dairesine beyan edilerek \u00f6denmi\u015f oldu\u011fu gerek\u00e7esiyle, \u0130thalatta Al\u0131nan KDV\u2019nin eksik al\u0131nmas\u0131n\u0131n s\u00f6z konusu olamayaca\u011f\u0131ndan buna ba\u011fl\u0131 olarak g\u00fcmr\u00fck idaresince bu tutara ili\u015fkin olarak g\u00fcmr\u00fck idarelerince ek bir KDV tahakkuku yap\u0131lmayacakt\u0131r. <\/span><\/p>

\u00d6te yandan, Genelge\u2019de ek vergi tahakkuku yap\u0131lamas\u0131na gerek olmayan hallerde g\u00fcmr\u00fck mevzuat\u0131na uygun beyan yap\u0131lmamas\u0131 nedeniyle G\u00fcmr\u00fck Kanunu(G.K.)\u2019nun 241\/1 nci maddesi uyar\u0131nca Usuls\u00fczl\u00fck Cezas\u0131 tatbik edilip edilmeyece\u011fi a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmam\u0131\u015ft\u0131r. Bu durumda her bir beyanname kalemi ve\/veya beyanname ba\u015f\u0131na G.K.\u2019nun 241\/1 inci maddesinin tatbik edilebilece\u011fi d\u00fc\u015f\u00fcncesindeyiz. <\/span><\/p>

B.<\/span><\/strong>S\u00f6z konusu Genelgede, e\u015fyan\u0131n g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ba\u015flad\u0131\u011f\u0131 tarihte miktar\u0131 y\u00fck\u00fcml\u00fc taraf\u0131ndan bilinen ve belli olan Royalti ve Lisans \u00dccreti veya Di\u011fer G\u00fcmr\u00fck K\u0131ymeti Unsurlar\u0131na ili\u015fkin a\u00e7\u0131k d\u00fczenlemelere yer verilmedi\u011fi g\u00f6r\u00fclmektedir. Ancak bu durumlarda s\u00f6z konusu Genelge\u2019de \u00e7er\u00e7eve alt\u0131na al\u0131nan kurallara ba\u011fl\u0131 olarak dolayl\u0131 belirlemeler ve yorumlar yapmak m\u00fcmk\u00fcnd\u00fcr. <\/span><\/strong><\/p>

K\u0131s\u0131m (A)\u2019da e\u015fyan\u0131n ithalinde G\u00fcmr\u00fck Vergileri ile \u00d6TV al\u0131n\u0131p al\u0131nmamas\u0131n g\u00f6re de\u011fi\u015fen durumlarda yap\u0131lacak i\u015flemlere ili\u015fkin yap\u0131lan a\u00e7\u0131klamalar ayn\u0131 \u015fekilde bu durumlarda da uygulanaca\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclmektedir.<\/span><\/p>

G\u00fcmr\u00fck k\u0131ymetine girmesi gereken ve y\u00fck\u00fcml\u00fc taraf\u0131ndan g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flad\u0131\u011f\u0131 tarihte miktar\u0131 belli olan Royalti ve Lisans \u00dccretleri ile di\u011fer k\u0131ymet unsurlar\u0131n\u0131n MUTLAKA e\u015fyan\u0131n serbest dola\u015f\u0131ma giri\u015f tarihinde g\u00fcmr\u00fck k\u0131ymetine ilave edilerek beyan edilmesi ve vergilerinin bu a\u015famada \u00f6denmesi gerekmektedir. <\/span><\/p>

Nitekim;<\/span><\/p>

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u0130thalatta Al\u0131nan KDV\u2019yi do\u011furan olay, g\u00fcmr\u00fck beyannamesinin tescili tarihinde meydana gelmektedir. Di\u011fer bir deyi\u015fle, \u0130thalatta Al\u0131nan KDV \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc e\u015fyan\u0131n serbest dola\u015f\u0131ma giri\u015f beyannamesinin tescil tarihinde ba\u015flamaktad\u0131r. Y\u00fck\u00fcml\u00fcs\u00fcnce g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flad\u0131\u011f\u0131 tarihte varl\u0131\u011f\u0131 ve miktar\u0131 bilinen bir k\u0131ymet unsuruna ait KDV\u2019nin g\u00fcmr\u00fck idaresi yerine daha sonraki bir tarihte Vergi Dairesine beyan edilerek \u00f6denmesi halinde KDV a\u00e7\u0131s\u0131ndan bir vergi fark\u0131 olu\u015fmasa dahi g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flad\u0131\u011f\u0131 tarih ile Vergi Dairesine KDV\u2019nin \u00f6dendi\u011fi tarih aras\u0131nda ge\u00e7en s\u00fcre i\u00e7in Faiz al\u0131nmas\u0131 gerekti\u011fi d\u00fc\u015f\u00fcncesindeyiz.<\/span><\/p>

\u00a0<\/span><\/p>

–\u00a0 K<\/span><\/span>aynak Kullan\u0131m\u0131n\u0131 Destekleme Fonu(KKDF) matrah\u0131n\u0131 olu\u015fturan unsurlar ilgili mevzuatta a\u00e7\u0131k olarak d\u00fczenlenmemi\u015ftir. Ayr\u0131ca G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn 2002\/22 say\u0131l\u0131 genelgesinde; \u00f6deme \u015fekline g\u00f6re KKDF\u2019na tabi ithalat i\u015flemlerinde tespit edilen g\u00fcmr\u00fck k\u0131ymeti farklar\u0131na ili\u015fkin olarak ek tahakkuk g\u00fcmr\u00fck idaresince y\u00fck\u00fcml\u00fcs\u00fcne tebli\u011f edilirken KKDF kesintisi ve cezai faizinin de bildirilerek tahsil edilmesi gerekti\u011fi belirtilmi\u015ftir. Bu nedenle, \u00f6zellikle g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flad\u0131\u011f\u0131 tarihte miktar\u0131 belli olan k\u0131ymet unsurunun g\u00fcmr\u00fck idaresine beyan edilmemesi durumunda KKDF tahsil edilip edilmeyece\u011finin olay baz\u0131nda ayr\u0131 olarak analiz edilmesi ve konunun a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmas\u0131 gerekmektedir.<\/span><\/p>

\u00a0KKDF tahsil edilmesi gerekti\u011fi durumlarda buna ait fark KDV ile KDV Para Cezas\u0131 da tahsil edilmesi gerekecektir.<\/span><\/p>

\u00a0<\/span><\/p>

III.<\/span><\/strong> 2011\/48 SAYILI GENELGE\u2019N\u0130N UYGULAMAYA YANSIMA(MA)LARI<\/span><\/strong><\/p>

A.<\/span><\/em><\/strong>GENELGE H\u00dcK\u00dcMLER\u0130 GE\u00c7M\u0130\u015e \u0130\u015eLEMLERE M\u0130 YOKSA GELECEK \u0130\u015eLEMLERE M\u0130 UYGULANACAKTIR; G\u00dcMR\u00dcK MEVZUATININ G\u00dcMR\u00dcK KIYMET\u0130 VE BEYAN H\u00dcK\u00dcMLER\u0130 F\u0130\u0130L\u0130 OLARAK RAFA MI KALDIRILIYOR?<\/span><\/em><\/strong><\/p>

\u00a0<\/span><\/p>

Genelge\u2019de yer alan esas ve usullerin sadece Genelge\u2019nin yay\u0131m tarihinden \u00f6nce Vergi Dairelerine beyan edilerek \u00f6denen KDV i\u00e7in mi uygulanaca\u011f\u0131 yoksa daha sonraki tarihlerde Vergi Dairelerine \u00f6denecek olan KDV i\u00e7in de uygulan\u0131p uygulanmayaca\u011f\u0131 a\u00e7\u0131k de\u011fildir. <\/span><\/p>

Gelecek i\u015flemlere uygulanaca\u011f\u0131 y\u00f6n\u00fcnde de\u011ferlendirme yap\u0131ld\u0131\u011f\u0131nda; ithal e\u015fyas\u0131 \u00fczerinden G\u00fcmr\u00fck Vergileri veya \u00d6TV al\u0131nmas\u0131 gerekmiyorsa esasen g\u00fcmr\u00fck k\u0131ymetine girmesi gereken Royalti ve Lisans \u00dccretleri ile di\u011fer k\u0131ymet unsurlar\u0131n\u0131n g\u00fcmr\u00fck idaresine beyan edilmesine gerek bulunmad\u0131\u011f\u0131 sonucunu do\u011furacakt\u0131r. Bu durumda, G\u00fcmr\u00fck Mevzuat\u0131nda yer alan G\u00fcmr\u00fck K\u0131ymetine ve G\u00fcmr\u00fck Beyan\u0131na ili\u015fkin esas ve usuller Genelge ile fiili olarak i\u015flevsiz hale gelmi\u015f olacakt\u0131r.<\/span><\/p>

B.<\/span><\/em><\/strong>GENELGE \u0130LE \u0130THALDE ALINAN KDV\u2019N\u0130N TARH YER\u0130 VE TAHS\u0130L DA\u0130RES\u0130 VERG\u0130 DA\u0130RELER\u0130 OLARAK DE\u011e\u0130\u015eT\u0130R\u0130L\u0130YOR MU?<\/span><\/em><\/strong><\/p>

Genelge\u2019ye g\u00f6re, e\u015fyan\u0131n ithalinde G\u00fcmr\u00fck Vergisi ya da \u00d6TV tahsil edilmesi \u00f6ng\u00f6r\u00fclm\u00fcyorsa yani sadece KDV tahsil edilmesi gerekli ise, g\u00fcmr\u00fck idaresine beyan edilmeyen g\u00fcmr\u00fck k\u0131ymeti unsurlar\u0131na ait KDV, g\u00fcmr\u00fck idaresi yerine Vergi Dairelerine beyan edilerek \u00f6denebilecektir. <\/span><\/p>

Genelge ile yap\u0131lan d\u00fczenleme yoluyla \u0130thalde Al\u0131nan KDV\u2019nin TARH YER\u0130 VE TAHS\u0130L DA\u0130RES\u0130, KDV Kanunu\u2019na g\u00f6re olarak belirlenmi\u015f olan G\u00fcmr\u00fck \u0130dareleri yerine Vergi Daireleri olarak de\u011fi\u015ftirilmi\u015f oldu\u011funu s\u00f6ylemek yanl\u0131\u015f olmayacakt\u0131r. <\/span><\/p>

Bilindi\u011fi \u00fczere, KDV Kanunu\u2019nun 43\/4 \u00fcnc\u00fc maddesi gere\u011fince <\/span>\u0130thalde Al\u0131nan KDV, G\u00fcmr\u00fck \u0130daresince tarh edilir. 1 Seri No.lu KDV Genel Tebli\u011fi\u2019nin IX\/C-1 b\u00f6l\u00fcm\u00fcnde \u0130thalde Al\u0131nan KDV\u2019nin ithal edilen mal\u0131n yurda girdi\u011fi yer g\u00fcmr\u00fck idaresince tarh edilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Di\u011fer bir deyi\u015fle, KDV\u2019yi do\u011furan i\u015flemin ger\u00e7ekle\u015fti\u011fi yani g\u00fcmr\u00fck beyannamesinin verildi\u011fi g\u00fcmr\u00fck idaresi \u0130thalde Al\u0131nan KDV\u2019nin tarh yeridir.<\/a>[1]<\/span> <\/span><\/p>

\u0130dare hukukunda genel d\u00fczenleyici i\u015flem olarak nitelendirilen Genelge ile Kanun\u2019da yer alan h\u00fck\u00fcmlerin de\u011fi\u015ftirilmesinin m\u00fcmk\u00fcn olamayaca\u011f\u0131 d\u00fc\u015f\u00fcncesindeyiz.<\/span><\/p>

\u00a0<\/span><\/p>

C.<\/span><\/em><\/strong>G\u00dcMR\u00dcK KAYITLARINDA YER ALAN G\u00dcMR\u00dcK KIYMET\u0130N\u0130N D\u00dcZELT\u0130LMEMES\u0130 HAL\u0130NDE DI\u015e T\u0130CARET VER\u0130LER\u0130 YANLI\u015e HESAPLANACAKTIR<\/span><\/em><\/strong><\/p>

\u00a0Genelge\u2019de KDV fark\u0131 yaratmayan durumlarda ek KDV tahakkuku yap\u0131lmayaca\u011f\u0131 a\u00e7\u0131k olarak belirtilmi\u015f olmas\u0131na ra\u011fmen g\u00fcmr\u00fck kay\u0131tlar\u0131ndaki g\u00fcmr\u00fck k\u0131ymetinde herhangi bir d\u00fczletme yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmam\u0131\u015ft\u0131r. <\/span><\/p>

G\u00fcmr\u00fck idaresince ithal e\u015fyas\u0131n\u0131n g\u00fcmr\u00fck k\u0131ymeti kay\u0131tlar\u0131n\u0131n d\u00fczeltilmemesi halinde; DI\u015e T\u0130CARET \u0130STAT\u0130ST\u0130KLER\u0130(VER\u0130LER\u0130) i\u00e7erisinde yer alan \u0130THALAT ve dolay\u0131s\u0131yla \u00fclkenin \u00f6nemli bir makroekonomik g\u00f6stergesi olan DI\u015e T\u0130CARET DENGES\u0130 tutar\u0131 yanl\u0131\u015f ve eksik olarak hesaplanm\u0131\u015f olacakt\u0131r. <\/span><\/p>

\u00a0<\/span>D.<\/span><\/em><\/strong>GENELGE, \u0130THAL E\u015eYASININ YURT\u0130\u00c7\u0130NDE ALINACAK VERG\u0130 VE MAL\u0130 Y\u00dcKLER A\u00c7ISINDAN HAZ\u0130NE KAYBINA YOL A\u00c7AR MI?<\/span><\/em><\/strong><\/p>

G\u00fcmr\u00fck k\u0131ymeti beyan\u0131n\u0131n d\u00fczeltilmemi\u015f olmas\u0131 durumu ithal e\u015fyas\u0131n\u0131n yurti\u00e7inde sat\u0131\u015f, teslim ve imalat\u0131 \u00fczerinden al\u0131nan baz\u0131 Vergi ve Benzeri Mali Y\u00fcklerin eksik al\u0131nmas\u0131na ve dolay\u0131s\u0131yla hazine kayb\u0131na sebebiyet verebilecektir.<\/span><\/p>

\u015e\u00f6yle ki, ithal edilen e\u015fyan\u0131n yurti\u00e7inde sat\u0131\u015f ve tesliminin \u00d6TV\u2019ye ya da TRT Bandrol\u00fcne tabi oldu\u011funu durumlarda; yurti\u00e7indeki sat\u0131\u015fta tahsil edilecek \u00d6TV veya TRT Bandrol\u00fcn\u00fcn matrahlar\u0131 ithal e\u015fyas\u0131n\u0131n g\u00fcmr\u00fck beyannamesinde yer alan G\u00fcmr\u00fck K\u0131ymeti ve\/veya KDV Matrah\u0131 esas al\u0131narak hesaplanaca\u011f\u0131ndan eksik vergilendirme sonucu ortaya \u00e7\u0131kaca\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/span><\/p>

E.<\/span><\/em><\/strong>GENELGE, G\u00dcMR\u00dcK \u0130DARES\u0130NE KEND\u0130L\u0130\u011e\u0130NDEN BEYAN \u00c7ER\u00c7EVES\u0130NDE BEYAN VE \u00d6DEME YAPAN Y\u00dcK\u00dcML\u00dc \u0130LE VERG\u0130 DA\u0130RES\u0130NE BEYAN VE \u00d6DEME YAPAN Y\u00dcK\u00dcML\u00dc ARASINDA \u201cE\u015e\u0130TS\u0130ZL\u0130K\u201d DURUMU YARATIYOR MU?<\/span><\/em><\/strong><\/p>

\u00a0<\/span><\/em><\/strong><\/p>

IV.<\/span><\/strong>DE\u011eERLEND\u0130RME VE SONU\u00c7<\/span><\/strong><\/p>

Genelge\u2019de yer alan d\u00fczenlemelerin g\u00fcmr\u00fck idaresine beyan edilmeden vergi dairesine beyan edilip \u00f6denen KDV\u2019ye ili\u015fkin olarak ayn\u0131 vergi konusu \u00fczerinden M\u00fckerrer KDV \u00f6denmesini \u00f6nleme y\u00f6n\u00fcnde \u00e7ok \u00f6nemli bir i\u015flevi oldu\u011fu ortadad\u0131r ancak somut olay baz\u0131nda uygulamada ortaya \u00e7\u0131kmas\u0131 muhtemel t\u00fcm soru ve sorunlara \u00e7\u00f6z\u00fcm getirdi\u011fini ve her konuyu a\u00e7\u0131klay\u0131c\u0131 nitelikte oldu\u011funu s\u00f6ylemek m\u00fcmk\u00fcn de\u011fildir. <\/span><\/p>

Bu nedenle, teredd\u00fct olu\u015fan hallerde ticaret erbab\u0131 taraf\u0131ndan Bilgi Edinme Hakk\u0131 \u00e7er\u00e7evesinde g\u00fcmr\u00fck idaresinden yaz\u0131l\u0131 g\u00f6r\u00fc\u015f talep edilmesinde yarar g\u00f6r\u00fcyoruz.<\/span><\/p>

<\/a>[1]<\/span><\/span>Cahit Yerci, G\u00fcmr\u00fck Mevzuat\u0131 Dahil T\u00fcm Y\u00f6nleriyle \u0130thalatta KDV, Yakla\u015f\u0131m Yay\u0131nc\u0131l\u0131k, Ankara:2005, s. 234<\/span><\/p>

\u00a0Kaynak: D\u00fcnya Gazetesi 10 \u015eubat 2012 tarihli n\u00fcshas\u0131.
<\/span><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

G\u00dcMR\u00dcK \u0130DARES\u0130NE BEYAN ED\u0130LMES\u0130 GEREKEN \u201cROYALT\u0130 VE L\u0130SANS \u00dcCRETLER\u0130 \u0130LE D\u0130\u011eER G\u00dcMR\u00dcK KIYMET\u0130 UNSURLARINA A\u0130T KDV\u201d VERG\u0130 DA\u0130RELER\u0130NE BEYAN ED\u0130L\u0130P \u00d6DENEB\u0130L\u0130R M\u0130? \u00a0 \u00a0kemal.bulut@universaldanismanlik.com.tr \u00a0 I.G\u0130R\u0130\u015e G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nce yay\u0131mlanan 15.12.2011 tarih ve 2011\/48 say\u0131l\u0131 Genelge ile; G\u00fcmr\u00fck \u0130daresine beyan edilmesi gereken ve ihracat\u00e7\u0131 ile ithalat\u00e7\u0131 aras\u0131ndaki s\u00f6zle\u015fme gere\u011fi miktar\u0131 g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flad\u0131\u011f\u0131 tarihten sonra […]<\/p>\n","protected":false},"author":1,"featured_media":4945,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-4664","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gumruk-hukuku","category-makale"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4664"}],"version-history":[{"count":8,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4664\/revisions"}],"predecessor-version":[{"id":6652,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4664\/revisions\/6652"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4945"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}