{"id":4779,"date":"2015-01-18T15:57:01","date_gmt":"2015-01-18T13:57:01","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/yeni-nesil-yazar-kasa-uygulamas\/"},"modified":"2023-12-28T16:13:06","modified_gmt":"2023-12-28T13:13:06","slug":"yeni-nesil-yazar-kasa-uygulamas","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4779","title":{"rendered":"Yeni Nesil Yazar Kasa Uygulamas\u0131"},"content":{"rendered":"\t\t
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Yeni Nesil Yazar Kasa Uygulamas\u0131<\/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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Yakup USLU
E. Genel M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131<\/b><\/p>\n


<\/strong><\/p>

1- Yeni Nesil \u00d6deme Kaydedici Cihaz Uygulamas\u0131 Ertelendi:<\/strong><\/p>\n

29.06.2013 tarihli ve 28692 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 427 seri no.lu, VUK Genel Tebli\u011fi ile, 07.01.2013’den itibaren ba\u015flan\u0131lmas\u0131 gereken Yeni Nesil \u00d6deme Kaydedici Cihaz (\u00d6KC) uygulamas\u0131, 01.10.2013 tarihine ertelenmi\u015ftir.<\/p>\n

VUK Gn.Teb. 427 ile yap\u0131lan erteleme, VUK Gn. Teb. no: 426 ile yap\u0131lan d\u00fczenlemenin ertelenmesidir.<\/p>\n

Ancak, 3100 say\u0131l\u0131 KDV M\u00fckelleflerinin \u00d6deme Kaydedici Cihazlar\u0131 Kullanmalar\u0131 Mecburiyeti Hakk\u0131nda Kanunla ilgili 69 ve 70 no.lu Genel Tebli\u011flerle de yeni nesil \u00d6KC’lerin belli m\u00fckellef gruplar\u0131 (426 no.lu Tebli\u011fde belirtilenler) i\u00e7in 01.07.2013’de uygulanaca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f ve bu tebli\u011f h\u00fck\u00fcmlerinde bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015ft\u0131r.<\/p>\n

Bu durum, hangi ikincil mevzuat\u0131n y\u00fcr\u00fcrl\u00fckte olaca\u011f\u0131, hukuken tart\u0131\u015fmal\u0131 hale gelmi\u015ftir. Zira VUK Gn. Teb. no: 426’n\u0131n 7’nci b\u00f6l\u00fcm\u00fcnde, 3100 sk.ya dayanarak \u00e7\u0131kart\u0131lan tebli\u011flerin ve di\u011fer ikincil mevzuat\u0131n, 426 no.lu Tebli\u011fe ayk\u0131r\u0131 olmayan h\u00fck\u00fcmlerinin yeni nesil \u00d6KC bak\u0131m\u0131ndan da ge\u00e7erli oldu\u011fu \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

Yani, 69 ve 70 no.lu \u00d6KC Gn.Tebli\u011fleri, 426 no.lu VUK Tebli\u011fi ile kald\u0131r\u0131lmam\u0131\u015f, aksine yap\u0131lan d\u00fczenlemelerin ge\u00e7erli oldu\u011fu belirtilmi\u015f ve 427 ile de bu tebli\u011flerde de\u011fi\u015fiklik yap\u0131lmam\u0131\u015ft\u0131r.<\/p>\n

Bu durumda, yeni nesil \u00d6KC i\u00e7in uygulamas\u0131nda iki tarih kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/p>\n

Ancak, denilebilir ki 427 no.lu Tebli\u011fle, 426 no.lu VUK Tebli\u011finde tarih d\u00fczenlemesi yap\u0131ld\u0131\u011f\u0131na g\u00f6re, buna ayk\u0131r\u0131 \u00d6KCGn. Tebli\u011fleri de de\u011fi\u015fmi\u015f say\u0131lmal\u0131d\u0131r.<\/p>\n

T\u00fcm bu g\u00f6r\u00fc\u015flere ra\u011fmen \u00d6KC Tebli\u011flerinde, yeni bir \u00d6KC tebli\u011fi ile d\u00fczenleme yap\u0131lmad\u0131\u011f\u0131 i\u00e7in idarenin bu hukuki karma\u015fay\u0131 en k\u0131sa s\u00fcrede gidermesi yerinde olur.<\/p>\n

2- Yeni Nesil \u00d6KC’lerle \u0130lgili D\u00fczenlemelerin D\u00fc\u015f\u00fcnd\u00fcrd\u00fckleri :<\/strong><\/p>\n

a) Yeni Nesil \u00d6KC’lerle \u0130lgili Duyurular:<\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n \u0130nternet sitesinde iki adet duyuru yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n

Bunlardan 20.06.2013 tarihli olan\u0131n \u00f6zeti, Bakanl\u0131klar\u0131ndan onay alan firmalar\u0131n listesinin, \u0130nternet adresinde mevcut oldu\u011fu, bu listede yer almayan firmalara ait \u00d6KC’lerin kullan\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 konusuda m\u00fckellefler uyar\u0131lm\u0131\u015ft\u0131r.<\/p>\n

01.07.2013 tarihli duyuruda ise, onay almam\u0131\u015f firmalar\u0131n \u00d6KC’lerinin de al\u0131nabilece\u011fi ve 90 g\u00fcnl\u00fck kay\u0131t s\u00fcresi i\u00e7inde onayl\u0131 olup olmad\u0131\u011f\u0131n\u0131n kontrol edilece\u011fi ifade edilmi\u015ftir. Bu duyuruda ayr\u0131ca, cihaz\u0131n de\u011fil faturan\u0131n al\u0131nmas\u0131n\u0131n \u00f6nemli oldu\u011fu vurgulanm\u0131\u015ft\u0131r.<\/p>\n

Bu ikinci duyuruyu, san\u0131yoruz ki, \u00d6KC’yi inceleyen T\u00dcB\u0130TAK g\u00f6revlisi teknik adamlarca kaleme al\u0131nm\u0131\u015ft\u0131r. Zira, VUK md. 229’u, yani mal teslim edilmeden fatura d\u00fczenlenemeyece\u011fini, vergici olan herkes bilir.<\/p>\n

\u00d6zetle, bu iki duyuru, biribirine ayk\u0131r\u0131 hususlar i\u00e7ermi\u015ftir.<\/p>\n

\u00d6te yandan, bu durum ge\u00e7mi\u015fte Bakanl\u0131ktan onay almadan \u00d6KC satan bir firma ile m\u00fckelleflerin ya\u015fad\u0131\u011f\u0131 s\u0131k\u0131nt\u0131lar\u0131n aynen ya\u015fanaca\u011f\u0131n\u0131 akl\u0131m\u0131za getirmektedir.<\/p>\n

b) \u00d6KC’de \u0130kincil Mevzuat D\u00fczenlenmesi ve Kanunlardaki Yetki Kullan\u0131m\u0131:<\/p>\n

Yeni nesil \u00d6KC’lerin ikincil mevzuat\u0131, 3100 sk.n\u0131n 10’uncu maddesine dayan\u0131larak \u00e7\u0131kart\u0131lan 69 ve 70 no.lu \u00d6KCTebli\u011flerinde ve ayn\u0131 zamanda VUK m\u00fck. 257’nci maddenin verdi\u011fi yetkiye dayan\u0131larak \u00e7\u0131kart\u0131lan, VUK 426 ve 427 no.lu Tebli\u011flerinde d\u00fczenlenmi\u015ftir.<\/p>\n

Her iki yetkinin ayn\u0131 anda kullan\u0131larak d\u00fczenleme yap\u0131lmas\u0131, uygulamada yukar\u0131da da belirtildi\u011fi gibi karma\u015faya neden olmu\u015ftur.<\/p>\n

Buna g\u00f6re, ikincil mevzuat\u0131n hangi yasa yetkisine g\u00f6re d\u00fczenlenece\u011fi a\u00e7\u0131k\u00e7a belirtilmeli, \u00f6rne\u011fin \u00d6KC’deki yetki kullan\u0131lmayacaksa, buna ili\u015fkin daha \u00f6nce \u00e7\u0131kart\u0131lan tebli\u011fler, Tebli\u011f numaras\u0131 da belirtilmek suretiyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n

Genel ifadelerle \u00f6rne\u011fin “ayk\u0131r\u0131 h\u00fck\u00fcmler kald\u0131r\u0131lm\u0131\u015ft\u0131r.” \u015feklinde d\u00fczenleme yap\u0131lmas\u0131 uygulamada zorluk g\u00f6stermektedir. Neyin y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131\u011f\u0131 a\u00e7\u0131k\u00e7a belirtilmelidir.<\/p>\n

c) Yeni Nesil \u00d6KC’lerin Kullan\u0131m\u0131 M\u00fckelleflere \u0130zah Edilmelidir.<\/p>\n

Yeni nesil \u00d6KC’lerin, fatura d\u00fczenleme sn\u0131r\u0131n\u0131n alt\u0131ndaki perakende sat\u0131\u015flar i\u00e7in kullan\u0131laca\u011f\u0131 a\u00e7\u0131k\u00e7a belirtilmeli, zira uygulamada teredd\u00fctler vard\u0131r.<\/p>\n

d) Yeni Nesil \u00d6KC’lerin POS Cihaz\u0131 Olarak da Kullan\u0131labilece\u011fi A\u00e7\u0131k\u00e7a Belirtilmelidir:<\/p>\n

Yeni nesil \u00d6KC ile ilgili yeni bir tebli\u011f daha \u00e7\u0131kart\u0131larak, daha \u00f6nce fatura d\u00fczenlenerek yap\u0131lan sat\u0131\u015flar\u0131n, yeni nesil \u00d6KC ile tahsilat\u0131n\u0131n yap\u0131labilece\u011fi, bu \u015fekilde verilen fi\u015fin bilgi fi\u015fi olaca\u011f\u0131 ve ikinci kez has\u0131lat yaz\u0131lmayaca\u011f\u0131 belirtilmelidir.<\/p>\n

Bu durumun fatura d\u00fczenlenerek yap\u0131lan sat\u0131\u015flar i\u00e7in de ge\u00e7erli olaca\u011f\u0131 ve yazar kasan\u0131n POS cihaz\u0131 olarak da kullan\u0131labilece\u011fi a\u00e7\u0131klanmal\u0131d\u0131r.<\/p>\n

Yeni nesil \u00d6KC teknik k\u0131lavuzu 1 ve 2’nin, B\/17-e b\u00f6l\u00fcm\u00fcndeki ifade, \u00e7\u0131kart\u0131lacak tebli\u011fde a\u00e7\u0131lmal\u0131 ve \u00f6rnekle ifade edilmelidir.<\/p>\n

Yeni nesil \u00d6KC’lerin POS cihaz\u0131 olarak da kullan\u0131lmas\u0131 durumunda, bu cihaz\u0131n bir ka\u00e7 bankan\u0131n ya da bir bankan\u0131n m\u0131 POS cihaz\u0131 oldu\u011fu \u00e7ok net olarak belirtilmelidir.<\/p>\n

e) Akaryak\u0131t \u0130stasyonlar\u0131nda Yeni Nesil \u00d6KC’nin Durumu:<\/p>\n

Akaryak\u0131t istasyonlar\u0131nda d\u00fczenlenen \u00d6KC fi\u015fleri ile yeni nesil \u00d6KC fi\u015flerinde mutlak surette \u00e7ift has\u0131lat kayd\u0131n\u0131 \u00f6nleyici d\u00fczenleme yap\u0131lmal\u0131d\u0131r.<\/p>\n

f) Hatal\u0131 \u0130\u015flemlerde Birden Fazla Fi\u015f Kesilmesi ve Has\u0131lat Yaz\u0131lmas\u0131:<\/p>\n

Yeni nesil \u00d6KC’lerin POS cihaz\u0131 olarak da kullan\u0131lmas\u0131 i\u015fleminde, cihaza hatal\u0131 bilgi girilmesi durumunda, bu hatan\u0131n veya hatalar\u0131n d\u00fczeltilmesi ama\u00e7l\u0131 yap\u0131lan i\u015flemlerde her bir i\u015flemin mali haf\u0131zaya yaz\u0131ld\u0131\u011f\u0131 \u015fikayeti mevcuttur, bu durumun giderilmesi gerekir.<\/p>\n

g) 1 No.lu KDVBeyannamesinin 45’inci Sat\u0131r\u0131 Yeniden D\u00fczenlenmelidir:<\/p>\n

Kredi kart\u0131 ile tahsil edilen bedeller beyannamenin bu sat\u0131r\u0131na yaz\u0131lmaktad\u0131r.<\/p>\n

Yeni nesil \u00d6KC uygulamas\u0131 ile bu sat\u0131ra, bu cihaz\u0131 kullananlar a\u00e7\u0131s\u0131ndan gerek kalmayacakt\u0131r.<\/p>\n

Di\u011fer m\u00fckellefler i\u00e7in bu sat\u0131r yeniden d\u00fczenlenmelidir.<\/p>\n

3- Sonu\u00e7<\/strong><\/p>\n

Sonu\u00e7 olarak, yukar\u0131da belirtmeye \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z sorunlar\u0131 da giderecek yeni bir tebli\u011f \u00e7\u0131kart\u0131lmas\u0131 ve uygulaman\u0131n ba\u015flang\u0131c\u0131n\u0131n bize g\u00f6re 01.01.2014’e ertelenmesi uygun olur.<\/p>\n

B\u00f6ylece, 28.06.2013 Cuma g\u00fcn\u00fc ya\u015fanan; bankalara seyyar POS cihazlar\u0131n\u0131n iadesi i\u015flemi ve yazar kasa firmalar\u0131n\u0131n d\u00fckkan kapatma olay\u0131 ya\u015fanmam\u0131\u015f olur.<\/p>\n

Ayr\u0131ca, s\u00fcre uzat\u0131m\u0131 ile, onay i\u00e7in ba\u015fvurup da onay alamam\u0131\u015f firmalar\u0131n onay i\u015flemi tamamlanm\u0131\u015f, bu alanda \u00e7al\u0131\u015fan firmalar\u0131n say\u0131s\u0131 \u00e7o\u011falt\u0131lm\u0131\u015f ve rekabet ortam\u0131 sa\u011flanm\u0131\u015f olur.<\/p>\n

Kaynak<\/strong>: Maliye Postas\u0131 Dergisi (15\/7\/2013 tarihli 789 say\u0131l\u0131)<\/p>\n

 <\/p>\n


<\/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. Genel M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131 1- Yeni Nesil \u00d6deme Kaydedici Cihaz Uygulamas\u0131 Ertelendi: 29.06.2013 tarihli ve 28692 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 427 seri no.lu, VUK Genel Tebli\u011fi ile, 07.01.2013’den itibaren ba\u015flan\u0131lmas\u0131 gereken Yeni Nesil \u00d6deme Kaydedici Cihaz (\u00d6KC) uygulamas\u0131, 01.10.2013 tarihine ertelenmi\u015ftir. VUK Gn.Teb. 427 ile yap\u0131lan erteleme, VUK Gn. Teb. no: 426 ile […]<\/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-4779","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\/4779","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=4779"}],"version-history":[{"count":15,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4779\/revisions"}],"predecessor-version":[{"id":11529,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4779\/revisions\/11529"}],"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=4779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}