{"status":true,"post":{"id":17780,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:23:20","created_at":"2018-01-15T21:00:00.000000Z","updated_at":"2022-10-21T07:23:20.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17780,"is_featured":0,"title":"FAT\u0130H Projesi\u2019ne KDV kolayl\u0131\u011f\u0131","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\">FAT\u0130H Projesi, \u201cyurti\u00e7i \u00fcretimin ve katma de\u011ferin art\u0131r\u0131lmas\u0131, teknoloji kazan\u0131m\u0131n\u0131n sa\u011flanmas\u0131, daha \u00f6nce yurt i\u00e7inde \u00fcretimi bulunmayan \u00fcr\u00fcnlerin \u00fcretilebilmesi, yeni teknoloji ve \u00fcr\u00fcnlere y\u00f6nelik ara\u015ft\u0131rma geli\u015ftirme faaliyetlerinin s\u00fcrd\u00fcr\u00fclmesi ve bilgi toplumuna ge\u00e7i\u015f hedefleri do\u011frultusunda E\u011fitimde F\u0131rsatlar\u0131 Art\u0131rma ve Teknolojiyi \u0130yile\u015ftirme Harekat\u0131\u201d olarak tan\u0131mlanmakta olup bu kapsamda ihtiya\u00e7 duyulan her t\u00fcrl\u00fc mal, hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flemlerinde usul ve esaslar rekabete a\u00e7\u0131k olarak yap\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nin II\/E k\u0131sm\u0131n\u0131n 7\u2019nci b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere \u201cE\u011fitimde F\u0131rsatlar\u0131 Art\u0131rma ve Teknolojiyi \u0130yile\u015ftirme Harekat\u0131 (FAT\u0130H) Projesi kapsam\u0131nda Milli E\u011fitim Bakanl\u0131\u011f\u0131\u2019na Yap\u0131lacak Mal Teslimi ve Hizmet istisnas\u0131\u201d ile ilgili a\u00e7\u0131klamalar 8\u2019inci b\u00f6l\u00fcmde yer almaktad\u0131r. (x)<\/span><\/p>  <p><span class=\"large\">Yap\u0131lan d\u00fczenleme gere\u011fi KDV Kanunu\u2019nun ge\u00e7ici 38\u2019inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca \u201c\u2026 05.12.2017 tarihinden itibaren d\u00fczenlenen s\u00f6zle\u015fmelere istinaden Milli E\u011fitim Bakanl\u0131\u011f\u0131 taraf\u0131ndan FAT\u0130H Projesi kapsam\u0131nda yap\u0131lan mal ve hizmet al\u0131mlar\u0131nda uygulanmak \u00fczere proje bile\u015fenlerine ili\u015fkin olarak; Milli E\u011fitim Bakanl\u0131\u011f\u0131\u2019nca yap\u0131lan ithalatlar ile bu Bakanl\u0131\u011fa yap\u0131lan mal teslimleri ve hizmet ifalar\u0131n\u0131n Katma De\u011fer Vergisinden m\u00fcstesna tutulmas\u0131 <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bu kapsamda yap\u0131lan mal teslimleri ve hizmet ifalar\u0131 nedeniyle y\u00fcklenilen vergilerin vergiye tabi i\u015flemler \u00fczerinden hesaplanan vergiden indirim konusu yap\u0131lmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130ndirim yoluyla telafi edilemeyen vergilerin 3065 say\u0131l\u0131 Kanun\u2019un 32\u2019nci maddesi h\u00fckm\u00fc uyar\u0131nca istisna kapsam\u0131nda i\u015flem yapan m\u00fckellefin istemi (talebi) \u00fczerine iade edilmesi<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n istisna ve iadeye ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili oldu\u011fu hususu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">S\u00f6z konusu istisnan\u0131n uygulanabilmesi i\u00e7in;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Konuya ili\u015fkin s\u00f6zle\u015fmenin Milli E\u011fitim Bakanl\u0131\u011f\u0131 ile y\u00fckleniciler aras\u0131nda 05.12.2017 tarihlerinden sonra d\u00fczenlenmi\u015f olmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6zle\u015fme konusu mal ve hizmetlerin FAT\u0130H Projesi kapsam\u0131ndaki bile\u015fenlerden olmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Proje kapsam\u0131ndaki mal ve hizmet ifalar\u0131n\u0131n Milli E\u011fitim Bakanl\u0131\u011f\u0131\u2019na yap\u0131lm\u0131\u015f olmas\u0131 veya bu kapsamdaki ithalat\u0131n Milli E\u011fitim Bakanl\u0131\u011f\u0131 taraf\u0131ndan ger\u00e7ekle\u015ftirilmi\u015f olmas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">FAT\u0130H Projesi kapsam\u0131nda hak sahiplerine Katma De\u011fer Vergisi iadeleri \u201cmahsuben\u201d iade i\u00e7in aranan belgelerin ibraz\u0131 halinde miktar\u0131na bak\u0131lmaks\u0131z\u0131n, Vergi inceleme raporu, YMM raporu ve teminat aranmaks\u0131z\u0131n yerine getirilece\u011fi gibi m\u00fckelleflerin bu istisnadan kaynaklanan ve 5 bin TL\u2019yi a\u015fmayan nakden iade i\u015flemleri ayn\u0131 ko\u015fullarda vergi inceleme raporu, YMM raporu ve teminat aranmadan yerine getirilecektir. \u0130adenin 5 bin TL\u2019yi a\u015fmas\u0131 halinde a\u015fan k\u0131sm\u0131n iadesi, vergi inceleme raporu veya YMM raporuna g\u00f6re yap\u0131lacakt\u0131r. Teminat verilmesi halinde ise m\u00fckellefin iade istemi yerine getirilecek ve teminat, vergi inceleme raporu veya YMM raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fclecektir.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin iadenin yap\u0131labilmesi i\u00e7in hak sahibinden aranacak belgeler;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Standart iade talep dilek\u00e7esi;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130stisnan\u0131n beyan edildi\u011fi d\u00f6neme ili\u015fkin indirilecek KDV Listesi<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130ade hakk\u0131 do\u011furan i\u015fleme ait y\u00fcklenilen KDV Listesi<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130adesi talep edilen KDV hesaplama tablosu<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sat\u0131\u015f faturalar\u0131 listesi<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130stisna belgesi ve eki listenin \u00f6rne\u011finin ibraz\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">(x) 31.12.2017 g\u00fcn ve 30287 say\u0131l\u0131 Resmi Gazete<\/span><\/p>  \t\t\t\t","slug":"fatih-projesine-kdv-kolayligi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"FAT\u0130H Projesi\u2019ne KDV kolayl\u0131\u011f\u0131","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":180,"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":17879,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17780,"locale":"tr","category_id":73,"title":"FAT\u0130H Projesi\u2019ne KDV kolayl\u0131\u011f\u0131","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\">FAT\u0130H Projesi, \u201cyurti\u00e7i \u00fcretimin ve katma de\u011ferin art\u0131r\u0131lmas\u0131, teknoloji kazan\u0131m\u0131n\u0131n sa\u011flanmas\u0131, daha \u00f6nce yurt i\u00e7inde \u00fcretimi bulunmayan \u00fcr\u00fcnlerin \u00fcretilebilmesi, yeni teknoloji ve \u00fcr\u00fcnlere y\u00f6nelik ara\u015ft\u0131rma geli\u015ftirme faaliyetlerinin s\u00fcrd\u00fcr\u00fclmesi ve bilgi toplumuna ge\u00e7i\u015f hedefleri do\u011frultusunda E\u011fitimde F\u0131rsatlar\u0131 Art\u0131rma ve Teknolojiyi \u0130yile\u015ftirme Harekat\u0131\u201d olarak tan\u0131mlanmakta olup bu kapsamda ihtiya\u00e7 duyulan her t\u00fcrl\u00fc mal, hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flemlerinde usul ve esaslar rekabete a\u00e7\u0131k olarak yap\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nin II\/E k\u0131sm\u0131n\u0131n 7\u2019nci b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere \u201cE\u011fitimde F\u0131rsatlar\u0131 Art\u0131rma ve Teknolojiyi \u0130yile\u015ftirme Harekat\u0131 (FAT\u0130H) Projesi kapsam\u0131nda Milli E\u011fitim Bakanl\u0131\u011f\u0131\u2019na Yap\u0131lacak Mal Teslimi ve Hizmet istisnas\u0131\u201d ile ilgili a\u00e7\u0131klamalar 8\u2019inci b\u00f6l\u00fcmde yer almaktad\u0131r. (x)<\/span><\/p>  <p><span class=\"large\">Yap\u0131lan d\u00fczenleme gere\u011fi KDV Kanunu\u2019nun ge\u00e7ici 38\u2019inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca \u201c\u2026 05.12.2017 tarihinden itibaren d\u00fczenlenen s\u00f6zle\u015fmelere istinaden Milli E\u011fitim Bakanl\u0131\u011f\u0131 taraf\u0131ndan FAT\u0130H Projesi kapsam\u0131nda yap\u0131lan mal ve hizmet al\u0131mlar\u0131nda uygulanmak \u00fczere proje bile\u015fenlerine ili\u015fkin olarak; Milli E\u011fitim Bakanl\u0131\u011f\u0131\u2019nca yap\u0131lan ithalatlar ile bu Bakanl\u0131\u011fa yap\u0131lan mal teslimleri ve hizmet ifalar\u0131n\u0131n Katma De\u011fer Vergisinden m\u00fcstesna tutulmas\u0131 <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bu kapsamda yap\u0131lan mal teslimleri ve hizmet ifalar\u0131 nedeniyle y\u00fcklenilen vergilerin vergiye tabi i\u015flemler \u00fczerinden hesaplanan vergiden indirim konusu yap\u0131lmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130ndirim yoluyla telafi edilemeyen vergilerin 3065 say\u0131l\u0131 Kanun\u2019un 32\u2019nci maddesi h\u00fckm\u00fc uyar\u0131nca istisna kapsam\u0131nda i\u015flem yapan m\u00fckellefin istemi (talebi) \u00fczerine iade edilmesi<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n istisna ve iadeye ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili oldu\u011fu hususu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">S\u00f6z konusu istisnan\u0131n uygulanabilmesi i\u00e7in;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Konuya ili\u015fkin s\u00f6zle\u015fmenin Milli E\u011fitim Bakanl\u0131\u011f\u0131 ile y\u00fckleniciler aras\u0131nda 05.12.2017 tarihlerinden sonra d\u00fczenlenmi\u015f olmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6zle\u015fme konusu mal ve hizmetlerin FAT\u0130H Projesi kapsam\u0131ndaki bile\u015fenlerden olmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Proje kapsam\u0131ndaki mal ve hizmet ifalar\u0131n\u0131n Milli E\u011fitim Bakanl\u0131\u011f\u0131\u2019na yap\u0131lm\u0131\u015f olmas\u0131 veya bu kapsamdaki ithalat\u0131n Milli E\u011fitim Bakanl\u0131\u011f\u0131 taraf\u0131ndan ger\u00e7ekle\u015ftirilmi\u015f olmas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">FAT\u0130H Projesi kapsam\u0131nda hak sahiplerine Katma De\u011fer Vergisi iadeleri \u201cmahsuben\u201d iade i\u00e7in aranan belgelerin ibraz\u0131 halinde miktar\u0131na bak\u0131lmaks\u0131z\u0131n, Vergi inceleme raporu, YMM raporu ve teminat aranmaks\u0131z\u0131n yerine getirilece\u011fi gibi m\u00fckelleflerin bu istisnadan kaynaklanan ve 5 bin TL\u2019yi a\u015fmayan nakden iade i\u015flemleri ayn\u0131 ko\u015fullarda vergi inceleme raporu, YMM raporu ve teminat aranmadan yerine getirilecektir. \u0130adenin 5 bin TL\u2019yi a\u015fmas\u0131 halinde a\u015fan k\u0131sm\u0131n iadesi, vergi inceleme raporu veya YMM raporuna g\u00f6re yap\u0131lacakt\u0131r. Teminat verilmesi halinde ise m\u00fckellefin iade istemi yerine getirilecek ve teminat, vergi inceleme raporu veya YMM raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fclecektir.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin iadenin yap\u0131labilmesi i\u00e7in hak sahibinden aranacak belgeler;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Standart iade talep dilek\u00e7esi;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130stisnan\u0131n beyan edildi\u011fi d\u00f6neme ili\u015fkin indirilecek KDV Listesi<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130ade hakk\u0131 do\u011furan i\u015fleme ait y\u00fcklenilen KDV Listesi<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130adesi talep edilen KDV hesaplama tablosu<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sat\u0131\u015f faturalar\u0131 listesi<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130stisna belgesi ve eki listenin \u00f6rne\u011finin ibraz\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">(x) 31.12.2017 g\u00fcn ve 30287 say\u0131l\u0131 Resmi Gazete<\/span><\/p>  \t\t\t\t","slug":"fatih-projesine-kdv-kolayligi","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":"FAT\u0130H Projesi\u2019ne KDV kolayl\u0131\u011f\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":180,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}