{"id":4778,"date":"2015-01-18T15:41:14","date_gmt":"2015-01-18T13:41:14","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/bugday-arpa-nohut-ve-mercimek-gibi-urunlerin-iskartalarinda-kdv-%18-olarak-mi-uygulanacak-ve-kdvde-gtic-sorunu\/"},"modified":"2023-12-28T16:13:48","modified_gmt":"2023-12-28T13:13:48","slug":"bugday-arpa-nohut-ve-mercimek-gibi-urunlerin-iskartalarinda-kdv-olarak-mi-uygulanacak-ve-kdvde-gtic-sorunu","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4778","title":{"rendered":"Bu\u011fday, Arpa, Nohut Ve Mercimek Gibi \u00dcr\u00fcnlerin Iskartalar\u0131nda KDV %18 Olarak M\u0131 Uygulanacak Ve KDV\u2019de GT\u0130C Sorunu"},"content":{"rendered":"\t\t
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Bu\u011fday, Arpa, Nohut Ve Mercimek Gibi \u00dcr\u00fcnlerin Iskartalar\u0131nda KDV %18 Olarak M\u0131 Uygulanacak Ve KDV\u2019de GT\u0130C Sorunu<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\u00a0<\/p>

Yakup USLU<\/strong>
E. Gelirler Gn. Md. Yrd.<\/strong><\/p>

1- Giri\u015f:<\/strong><\/p>

Bakliyat fabrikalar\u0131, baz\u0131 de\u011firmencilik ve zahirecilikle u\u011fra\u015fan m\u00fckelleflerce; bu\u011fday, arpa, nohut, mercimek, fasulye gibi zirai \u00fcr\u00fcnlerin elenmesinden sonra elde edilen (k\u0131r\u0131k ve c\u0131l\u0131z) elek art\u0131klar\u0131n\u0131n, ba\u015fkaca hi\u00e7bir i\u015fleme tabi tutulmadan sat\u0131lmas\u0131 halinde, y\u00fczde ka\u00e7 KDV oran\u0131n\u0131n uygulanaca\u011f\u0131 teredd\u00fct konusu olmu\u015ftur.<\/p>

Bu \u00e7al\u0131\u015fma ile bu \u00fcr\u00fcnlerin KDV oranlar\u0131n\u0131 d\u00fczenleyen KDVKararnamesine (2007\/13033 say\u0131l\u0131) ekli listelerde yer al\u0131p almad\u0131\u011f\u0131 ve sonu\u00e7ta y\u00fczde ka\u00e7 vergi oran\u0131na tabi tutulaca\u011f\u0131 irdelenecektir.<\/p>

Bir mal\u0131n KDV oran\u0131, e\u011fer I ve II say\u0131l\u0131 listelerde yaz\u0131l\u0131 ise, %1 ve %8, yaz\u0131l\u0131 de\u011fil ise %18 olarak uygulan\u0131r.<\/p>

Buna g\u00f6re, s\u00f6z konusu mallar\u0131n durumu a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>

Ayr\u0131ca, GT\u0130C\u2019nin katma de\u011fer vergisi uygulamas\u0131nda yaratt\u0131\u011f\u0131 sorunlara yaz\u0131m\u0131z\u0131n sonunda k\u0131saca de\u011finilecektir.<\/p>

2- Elek Art\u0131\u011f\u0131 Mallar\u0131n KDV Kararnamesindeki Yeri:<\/strong><\/p>

a) I say\u0131l\u0131 Listenin 3\u2019\u00fcnc\u00fc S\u0131ras\u0131nda Yer Alan H\u00fck\u00fcm<\/p>

Bu s\u0131rada; bu\u011fday, arpa, m\u0131s\u0131r, yulaf, \u00e7avdar, dar\u0131, \u00e7eltik, soya, kuru fasulye, kuru barbunya, kuru bakla, nohut ve mercimek say\u0131lm\u0131\u015ft\u0131r.<\/p>

Bu mallardan, hububat grubuna girenler, G\u00fcmr\u00fck Tarife \u0130statistik Cetvelinin (GT\u0130C) 10 no.lu fas\u0131l ile (kuru baklagiller\u201d) 07.13 grubunda yer almaktad\u0131r. Yani, s\u00f6z konusu mallar, GT\u0130C\u2019nin bu numaral\u0131 fas\u0131llar\u0131nda yer almakta ve toptan sat\u0131\u015flar\u0131nda %1 KDV\u2019ye tabi bulunmaktad\u0131r.<\/p>

Hububat ve baklagillerin perakende sat\u0131\u015f\u0131nda %1 oran\u0131 uygulanmaz, %8 oran\u0131na tabi tutulur.<\/p>

b) II say\u0131l\u0131 Listenin Bu Mallara Ait H\u00fck\u00fcmleri<\/p>

\u221a A\/5. s\u0131ras\u0131<\/p>

GT\u0130C\u2019nin 7 no.lu fasl\u0131nda yer alan mallar,<\/p>

GT\u0130C\u2019nin 07.13 grubunda, kuru bakliyat yer almakta ve BKK\u2019n\u0131n II say\u0131l\u0131 listesinin A\/5 s\u0131ras\u0131 h\u00fckm\u00fcne g\u00f6re, bu mallar\u0131n perakende sat\u0131\u015f\u0131 %8\u2019e tabi bulunmaktad\u0131r. Bakliyat grubu \u00fcr\u00fcnlerin elek alt\u0131, GT\u0130C\u2019nin 07.13 fasl\u0131na girmez.<\/p>

\u221a A\/8. s\u0131ras\u0131<\/p>

GT\u0130C\u2019nin 10 no.lu fasl\u0131nda, hububat grubu (bu\u011fday, arpa, yulaf gibi) \u00fcr\u00fcnler yer almakta ve BKK\u2019n\u0131n II say\u0131l\u0131 listesinin A\/8 s\u0131ras\u0131 h\u00fckm\u00fcne g\u00f6re, bu mallar\u0131n perakende sat\u0131\u015f\u0131nda da %8 uygulanmas\u0131 gerekmektedir. Hububat \u00fcr\u00fcnlerinin elek alt\u0131, 10 no.lu fas\u0131la da girmez.<\/p>

\u221a A\/11. s\u0131ras\u0131<\/p>

GT\u0130C\u2019nin 11. nolu fasl\u0131nda da, \u201cde\u011firmencilik \u00fcr\u00fcnleri; malt, ni\u015fasta, in\u00fclin, bu\u011fday gluteni\u201d yer almaktad\u0131r.<\/p>

Hububat\u0131n kabaca \u00f6\u011f\u00fct\u00fclmesinden veya unun elenmesinden elde edilen \u00fcr\u00fcnler (kepek gibi) bu fas\u0131l kapsam\u0131na girer ve bu \u00fcr\u00fcnlerin tesliminde %8 oran\u0131 uygulan\u0131r.<\/p>

Bunlar\u0131n toptan veya perakende sat\u0131\u015flar\u0131n\u0131n \u00f6nemi yoktur, her iki durumda da %8\u2019e tabidir.<\/p>

Hububat ve kuru baklagil \u00fcr\u00fcnlerinin elek alt\u0131, bize g\u00f6re bu fas\u0131l kapsam\u0131na girmez ve bu s\u0131radaki mallar gibi %8\u2019e tabi tutulmaz.<\/p>

\u221a A\/19. s\u0131ras\u0131<\/p>

Bu s\u0131rada yer alan h\u00fck\u00fcm aynen<\/p>

\u201c23 no.lu fas\u0131l\u0131n<\/p>

23.06.90.11.00.11<\/p>

23.06.90.11.00.19<\/p>

23.06.90.19.00.11<\/p>

23.06.90.19.00.19<\/p>

pozisyonlar\u0131nda yer alan mallar.\u201d \u0130fadesi yer almaktad\u0131r.<\/p>

23 no.lu fasl\u0131n 23.02 grubunda ise \u201chububat ve baklagillerin elenmesi, \u00f6\u011f\u00fct\u00fclmesi veya ba\u015fka i\u015flemlere tabi tutulmas\u0131 sonucu elde edilen kepek, kavuz ve di\u011fer kal\u0131nt\u0131lar\u0131\u201d belirtilmektedir.<\/p>

Hububat ve baklagillerin elenmesi sonucu arta kalan elek alt\u0131, bize g\u00f6re bu gruba girer ve bu grup mallar da II say\u0131l\u0131 listede yer almamaktad\u0131r. Nitekim, GT\u0130C izahnamesinin 23.02 fas\u0131la ili\u015fkin b\u00f6l\u00fcm\u00fcn\u00fcn (B) k\u0131sm\u0131nda, bu fas\u0131la hububat danelerinin elenmesinden arta kalan daha k\u00fc\u00e7\u00fck tanesinin, bozuk, k\u0131r\u0131lm\u0131\u015f veya ufalanm\u0131\u015f olanlar\u0131n\u0131n girdi\u011fi belirtilmi\u015ftir. (13.09.2009 tarih ve 26996 say\u0131l\u0131 RG\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. sh. 187) Bu nedenle, bu mallar\u0131n sat\u0131\u015f\u0131nda bize g\u00f6re %18 KDV oran\u0131n\u0131n uygulanmas\u0131 gerekir.<\/p>

\u221a B\/23. s\u0131ras\u0131<\/p>

K\u00fcspe, tam ya\u011fl\u0131 soya, kepek, razmol ve benzeri hayvan yemleri, bu s\u0131ra kapsam\u0131nda %8\u2019e tabidir.<\/p>

Hububat ve baklagillerin elek alt\u0131 \u00fcr\u00fcnleri bu kapsamda de\u011ferlendirilerek, %8\u2019e tabi tutulabilir mi?<\/p>

Maliye Bakanl\u0131\u011f\u0131 s\u00f6z konusu \u00fcr\u00fcnleri, hayvan yemi olarak de\u011ferlendirerek %8\u2019e tabi oldu\u011fu y\u00f6n\u00fcnde g\u00f6r\u00fc\u015fler vermi\u015ftir.<\/p>

3- Sonu\u00e7 ve De\u011ferlendirme<\/strong><\/p>

Bir mal\u0131n %1 veya %8 KDV\u2019ye tabi olup olmad\u0131\u011fn\u0131 belirlemek i\u00e7in, bu mal\u0131n ya ismen veya GT\u0130C\u2019indeki numaras\u0131 ile I ve II say\u0131l\u0131 listelerde yer almas\u0131 gerekir. Aksi takdirde %18 oran\u0131 uygulan\u0131r.<\/p>

Elek alt\u0131 \u00fcr\u00fcnler, GT\u0130C nin 23.02 grubu kapsam\u0131na girmektedir ve bu \u00fcr\u00fcnler, 23.02 numara ile listelerde yer almamaktad\u0131r.<\/p>

Ancak Maliye, bu \u00fcr\u00fcnlerin hayvan yemi olmas\u0131 nedeniyle BKK\u2019n\u0131n II say\u0131l\u0131 listesinin B\/23 s\u0131ra kapsam\u0131na girdi\u011fi ve bu nedenle %8\u2019e tabi oldu\u011fu g\u00f6r\u00fc\u015f\u00fcn\u00fc verdi\u011fi \u00f6zelgelerde \u201cYORUM\u201d yaparak belirtmektedir. Bu yorum, bu \u00fcr\u00fcnlerin hayvan yemi d\u0131\u015f\u0131nda, (\u00d6rne\u011fin sanayide) aynen kullan\u0131lmas\u0131 durumunda ge\u00e7erli olmamas\u0131 gerekir.<\/p>

Bize g\u00f6re bu \u00fcr\u00fcnlerin II say\u0131l\u0131 listenin A\/19\u2019uncu s\u0131ras\u0131na \u201c23.02\u201d ifadesi eklenerek, dahil edilmesi ve bu yolla hi\u00e7 bir teredd\u00fcte yer kalmayacak \u015fekilde %8\u2019e tabi tutulmas\u0131 yolundad\u0131r.<\/p>

Bu de\u011fi\u015fiklik yap\u0131lmad\u0131\u011f\u0131 s\u00fcrece bu t\u00fcr \u00fcr\u00fcnleri satan m\u00fckelleflere \u00f6nerimiz ise, %8 oran\u0131n\u0131 yaz\u0131l\u0131 g\u00f6r\u00fc\u015f almadan uygulamamalar\u0131d\u0131r.<\/p>

\u00c7\u00fcnk\u00fc, elek alt\u0131 tabir edilen mallar, hayvan yemi olarak kullan\u0131lmaz ise %8 oran\u0131 yorum yap\u0131larak da uygulanmaz. Yani sat\u0131c\u0131 al\u0131c\u0131n\u0131n hangi ama\u00e7la kullanaca\u011f\u0131n\u0131 bilmek durumundad\u0131r.<\/p>

4- KDV Uygulamas\u0131nda GT\u0130C Sorunu:<\/strong><\/p>

G\u00fcmr\u00fck Tarife \u0130statistik Cetveli her y\u0131l sonu itibariyle BKK ile uygulamaya konulmakta ve ertesi y\u0131l bu cetvel kullan\u0131lmaktad\u0131r.<\/p>

2009 y\u0131l\u0131nda kullan\u0131lan cetvel de 31.12.2008 tarih ve 27097 (3.m\u00fck) say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 2008\/14483 say\u0131l\u0131 BKK ile y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015f ve 2007\/13007 BKK\u2019ya ekli cetvel kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>

KDV oranlar\u0131n\u0131 d\u00fczenleyen BKK ise 2007\/13033 say\u0131l\u0131d\u0131r. Bu karara ekli I ve II say\u0131l\u0131 listelerde, GT\u0130C\u2019ne at\u0131f yap\u0131lmaktad\u0131r.<\/p>

II say\u0131l\u0131 liste (A) b\u00f6l\u00fcm\u00fcn\u00fcn ilk c\u00fcmlesinde, 22.12.2006 tarihli ve 2006\/11437 say\u0131l\u0131 kararnamenin eki \u201c\u0130statistik Pozisyonlar\u0131na B\u00f6l\u00fcnm\u00fc\u015f T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u201dne at\u0131f yap\u0131lmaktad\u0131r.<\/p>

II say\u0131l\u0131 listenin B\/6-b, B\/19, B\/22, B\/23, B\/28 ve B\/29 s\u0131ras\u0131nda da 2007\/13007 say\u0131l\u0131 BKK\u2019ya ekli cetvele at\u0131f yap\u0131lmaktad\u0131r.<\/p>

Oysa, 2006\/11438 ve 2007\/13007 say\u0131l\u0131 BKK\u2019lar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan cetveller, 01.01.2009\u2019dan itibaren y\u00fcr\u00fcrl\u00fckte de\u011fildir.<\/p>

Dolay\u0131s\u0131yla, KDVkararnamesi ile at\u0131f yap\u0131lan G\u00fcmr\u00fck Tarife \u0130statistik Cetvelleri, hukuken y\u00fcr\u00fcrl\u00fckte de\u011fildir. Ya da, KDV kararnamesince yap\u0131lan at\u0131flarda belirtilen GT\u0130C\u2019leri 2009\u2019da y\u00fcr\u00fcrl\u00fckte (ge\u00e7erli) de\u011fildir. Bu durum bize g\u00f6re \u00e7ok \u00f6nemli hukuki bir sorundur.<\/p>

Bu sorunun giderilmesi i\u00e7in yeni bir BKK \u00e7\u0131kart\u0131larak, yap\u0131lan at\u0131flar\u0131n 2009 da y\u00fcr\u00fcrl\u00fckte olan GT\u0130C\u2019ne yap\u0131ld\u0131\u011f\u0131 d\u00fczenlenmelidir.<\/p>

Aksi takdirde, %1 ve %8 vergi oranlar\u0131 uygulanamaz; uygulayan vergi dairelerine ise Say\u0131\u015ftay\u2019ca eksik vergi tahakkuku nedeniyle zimmet \u00e7\u0131kar\u0131labilir ve vergi m\u00fckelleflerine de ilave tarhiyat yap\u0131labilir.<\/p>

Kaynak<\/strong>: Maliye Postas\u0131 Dergisi (15\/3\/2009 tarihli 685 say\u0131l\u0131<\/span>)<\/p>

\u00a0<\/p>\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":"

Yakup USLU E. Gelirler Gn. Md. Yrd. 1- Giri\u015f: Bakliyat fabrikalar\u0131, baz\u0131 de\u011firmencilik ve zahirecilikle u\u011fra\u015fan m\u00fckelleflerce; bu\u011fday, arpa, nohut, mercimek, fasulye gibi zirai \u00fcr\u00fcnlerin elenmesinden sonra elde edilen (k\u0131r\u0131k ve c\u0131l\u0131z) elek art\u0131klar\u0131n\u0131n, ba\u015fkaca hi\u00e7bir i\u015fleme tabi tutulmadan sat\u0131lmas\u0131 halinde, y\u00fczde ka\u00e7 KDV oran\u0131n\u0131n uygulanaca\u011f\u0131 teredd\u00fct konusu olmu\u015ftur. Bu \u00e7al\u0131\u015fma ile bu \u00fcr\u00fcnlerin KDV […]<\/p>\n","protected":false},"author":1,"featured_media":11526,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4778","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=4778"}],"version-history":[{"count":8,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4778\/revisions"}],"predecessor-version":[{"id":11275,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4778\/revisions\/11275"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/11526"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}