{"status":true,"post":{"id":20001,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:42:15","created_at":"2019-03-10T21:00:00.000000Z","updated_at":"2022-10-24T10:42:15.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20001,"is_featured":0,"title":"Hurda ve at\u0131k toplamada belge d\u00fczeni","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\">Son zamanlarda \u00f6zellikle b\u00fcy\u00fck\u015fehirlerde yabanc\u0131 uyruklu hurda toplay\u0131c\u0131lar\u0131ndan yap\u0131lan hurda, lastik ve benzeri \u00fcr\u00fcnlerin al\u0131m\u0131nda belgelendirilmesi konusu uygulamada duraksama yaratm\u0131\u015ft\u0131r. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131nlanan \u00f6zelge ile konu a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmu\u015ftur. \u015e\u00f6yle ki: <\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesi uyar\u0131nca vergiden muaf esnafa ili\u015fkin d\u00fczenlemelere yer verilmi\u015f, kimlerin esnaf muafl\u0131\u011f\u0131ndan faydalanamayacaklar\u0131 da maddede say\u0131lmak suretiyle belirlenmi\u015ftir. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu maddenin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendinde de; ticari i\u015fletmelere ait at\u0131klar\u0131 mutat olarak veya belli aral\u0131klarla sat\u0131n alanlar hari\u00e7 olmak \u00fczere bir i\u015f yeri a\u00e7maks\u0131z\u0131n kendi nam ve hesab\u0131na m\u00fcnhas\u0131ran (\u00f6zellikle) kap\u0131 kap\u0131 dola\u015fmak suretiyle, her t\u00fcrl\u00fc hurda maddeyi toplayarak veya sat\u0131n alarak bu mallar\u0131n ticaretini yapanlara veya tekrar i\u015fleyenlere satanlar\u0131n gelir vergisinden muaf olacaklar\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">Ayn\u0131 maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda ise ticari, zirai veya mesleki kazanc\u0131 dolay\u0131s\u0131yla ger\u00e7ek usulde gelir vergisine tabii olanlar ile yukar\u0131da say\u0131lan i\u015fleri gelir ve kurumlar vergisi m\u00fckelleflerine ba\u011fl\u0131l\u0131k arz edecek \u015fekilde yapanlar\u0131n esnaf muafl\u0131\u011f\u0131ndan faydalanamayacaklar\u0131 belirtilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Maddenin son f\u0131kras\u0131nda ise esnaf muafl\u0131\u011f\u0131n\u0131n 94\u2019\u00fcnc\u00fc madde uyar\u0131nca tevkif suretiyle kesilen vergilere \u015fum\u00fclu olmad\u0131\u011f\u0131 hususu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan, s\u00f6z konusu kanunun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda vergi tevkifat\u0131 yapmak zorunda olanlar ile tevkifata tabi tutulacak ve tevkifat\u0131 yapacak olanlar belirlenmi\u015f olup an\u0131lan f\u0131kran\u0131n 13\/b numaral\u0131 bendinde ise esnaf muafl\u0131\u011f\u0131ndan yararlananlara mal ve hizmet al\u0131mlar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demelerden hurda al\u0131mlar\u0131 i\u00e7in y\u00fczde 2 oran\u0131nda gelir vergisi tevkifat\u0131 uygulanaca\u011f\u0131 hususu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak yay\u0131mlanan 267 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011f\u2019inin 2. b\u00f6l\u00fcm\u00fcnde; Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesine eklenen bent h\u00fckm\u00fc uyar\u0131nca hurda metal, hurda plastik, hurda naylon, at\u0131k ka\u011f\u0131t, hurda cam ile at\u0131l \u015fi\u015feleri ve benzerlerini ge\u00e7imini sa\u011flamak \u00fczere bir i\u015f yeri a\u00e7maks\u0131z\u0131n kendi nam ve hesab\u0131na m\u00fcnhas\u0131ran (\u00f6zellikle) kap\u0131 kap\u0131 dola\u015fmak suretiyle toplayan veya sat\u0131n alan ki\u015filer esnaf muafl\u0131\u011f\u0131ndan yararlanacaklard\u0131r. S\u00f6z konusu i\u015flerin devam\u0131 olarak yap\u0131lmas\u0131 ya da motorlu ara\u00e7 kullan\u0131larak faaliyette bulunulmas\u0131 muafiyetten yararlanmaya engel te\u015fkil etmeyecektir.<\/span><\/p>  <p><span class=\"large\">Ancak s\u00f6z konusu m\u00fckelleflerden;<\/span><\/p>  <ul>   <li><span class=\"large\">Ticari i\u015fletmelere ait at\u0131klar\u0131 mutad olarak veya belli aral\u0131klarla sat\u0131n alanlar veya anla\u015fma yapmak suretiyle toplay\u0131p satan ki\u015filer,<\/span><\/li>   <li><span class=\"large\">Gelir ve kurumlar vergisi m\u00fckelleflerine ba\u011fl\u0131l\u0131k arz edecek \u015fekilde yapanlar, esnaf muafl\u0131\u011f\u0131ndan yararlanamayacakt\u0131r <\/span><\/li>  <\/ul>  <p><span class=\"large\"> a\u00e7\u0131klamalar\u0131 yer almaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re, hurda al\u0131m\u0131n\u0131n esnaf muafl\u0131\u011f\u0131 kapsam\u0131nda bulunan ve kendi nam ve hesab\u0131na m\u00fcnhas\u0131ran, kap\u0131 kap\u0131 dola\u015fmak suretiyle hurda toplayanlardan yap\u0131lmas\u0131 halinde, bu ki\u015filere yap\u0131lacak \u00f6demeler \u00fczerinden y\u00fczde 2 oran\u0131nda gelir vergisi tevkifat\u0131 yap\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu a\u00e7\u0131s\u0131ndan olay irdelendi\u011finde;<\/span><\/p>  <ul>   <li><span class=\"large\">227\u2019nci maddesinde; bu kanunda aksine h\u00fck\u00fcm olmad\u0131k\u00e7a; bu kanuna g\u00f6re tutulan ve \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slarla olan m\u00fcnasebet ve muamelelere ait olan kay\u0131tlar\u0131n tevsiki mecburidir.<\/span><\/li>   <li><span class=\"large\">229\u2019uncu maddesinde; \u201cfatura, sat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesikad\u0131r.\u201d<\/span><\/li>   <li><span class=\"large\">234\u2019\u00fcnc\u00fc maddesinde ise \u201cbirinci ve ikinci s\u0131n\u0131f t\u00fcccarlar, kazanc\u0131 basit usulde tespit edilenlerle defter tutmak mecburiyetinde olan serbest meslek erbab\u0131n\u0131n ve \u00e7ift\u00e7ilerin;<\/span><\/li>  <\/ul>  <p><span class=\"large\">Vergiden muaf esnafa yapt\u0131rd\u0131klar\u0131 i\u015fler veya onlardan sat\u0131n ald\u0131klar\u0131 emtia i\u00e7in tanzim edilip (d\u00fczenlenen) i\u015fi yapana veya emtiay\u0131 satana imza ettirecekleri gider pusulas\u0131 vergiden muaf esnaf taraf\u0131ndan verilmi\u015f fatura h\u00fckm\u00fcndedir. Bu belge birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar\u0131n, zati (ki\u015fisel) e\u015fyalar\u0131n\u0131 satan kimselerden sat\u0131n ald\u0131klar\u0131 alt\u0131n, m\u00fccevher gibi k\u0131ymetli e\u015fya i\u00e7inde tanzim edilir. Gider pusulas\u0131, i\u015fin mahiyeti, emtian\u0131n cins ve nev\u2019i ile miktar ve bedelini ve i\u015f \u00fccretini ve i\u015fi yapt\u0131ran ile yapan\u0131n veya emtiay\u0131 satan kimselerden sat\u0131n ald\u0131klar\u0131 alt\u0131n, m\u00fccevher gibi k\u0131ymetli e\u015fya i\u00e7in de tanzim edilir. Gider pusulas\u0131, i\u015fin mahiyeti, emtian\u0131n cins ve nev\u2019i ile miktar ve bedelini ve i\u015f \u00fccretini ve i\u015fi yapt\u0131ran ile yapan\u0131n veya emtiay\u0131 sat\u0131n alan ile satan\u0131n adlar\u0131 ile soyadlar\u0131n\u0131 (t\u00fczel ki\u015filerde \u00fcnvanlar\u0131n\u0131) ve adreslerini ve tarihi ihtiva eder ve iki n\u00fcsha olarak tanzim ve bir n\u00fcshas\u0131 i\u015fi yapana veya mal\u0131 satana tevdi olunur. Gider pusulalar\u0131 seri ve s\u0131ra numaras\u0131 dahilinde tesels\u00fcl ettirilir. (d\u00fczenlenir)\u201d h\u00fck\u00fcmlerine yer verilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca, konu hakk\u0131nda yay\u0131mlanan 225 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi\u2019nde gider pusulalar\u0131nda; i\u015fin mahiyeti, cinsi, adedi, fiyat\u0131, tutar\u0131, toplam\u0131, tevkif edilen vergi oran\u0131 ve net tutar\u0131, i\u015fi yapt\u0131ran ile yapt\u0131ran ile yapan\u0131n veya emtiay\u0131 sat\u0131n alan ile satan\u0131n ad\u0131-soyad\u0131 (t\u00fczel ki\u015filerden \u00fcnvan\u0131, adresi varsa vergi dairesi ve hesap numaras\u0131, seri ve m\u00fcteselsil s\u0131ra numaras\u0131 ve d\u00fczenleme tarihine ili\u015fkin bilgilere yer verilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">Gider pusulas\u0131n\u0131n s\u00f6z konusu e\u015fya al\u0131m\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 anda d\u00fczenlenmesi mecburi olup, g\u00fcn sonunda toplu olarak d\u00fczenlenmesi m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>  <p><span class=\"large\">(01.01.2019 g\u00fcn ve 62030549-120 [94-2017\/642] \u2013 E Say\u0131l\u0131 \u00d6zelge (Hazine ve Maliye Bakanl\u0131\u011f\u0131 \u00d6zelgesi, Yakla\u015f\u0131m Dergisi, 2019 Mart S. 209-210)<\/span><\/p>  \t\t\t\t","slug":"hurda-ve-atik-toplamada-belge-duzeni","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Hurda ve at\u0131k toplamada belge d\u00fczeni","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":108,"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":20100,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20001,"locale":"tr","category_id":73,"title":"Hurda ve at\u0131k toplamada belge d\u00fczeni","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\">Son zamanlarda \u00f6zellikle b\u00fcy\u00fck\u015fehirlerde yabanc\u0131 uyruklu hurda toplay\u0131c\u0131lar\u0131ndan yap\u0131lan hurda, lastik ve benzeri \u00fcr\u00fcnlerin al\u0131m\u0131nda belgelendirilmesi konusu uygulamada duraksama yaratm\u0131\u015ft\u0131r. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131nlanan \u00f6zelge ile konu a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmu\u015ftur. \u015e\u00f6yle ki: <\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesi uyar\u0131nca vergiden muaf esnafa ili\u015fkin d\u00fczenlemelere yer verilmi\u015f, kimlerin esnaf muafl\u0131\u011f\u0131ndan faydalanamayacaklar\u0131 da maddede say\u0131lmak suretiyle belirlenmi\u015ftir. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu maddenin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendinde de; ticari i\u015fletmelere ait at\u0131klar\u0131 mutat olarak veya belli aral\u0131klarla sat\u0131n alanlar hari\u00e7 olmak \u00fczere bir i\u015f yeri a\u00e7maks\u0131z\u0131n kendi nam ve hesab\u0131na m\u00fcnhas\u0131ran (\u00f6zellikle) kap\u0131 kap\u0131 dola\u015fmak suretiyle, her t\u00fcrl\u00fc hurda maddeyi toplayarak veya sat\u0131n alarak bu mallar\u0131n ticaretini yapanlara veya tekrar i\u015fleyenlere satanlar\u0131n gelir vergisinden muaf olacaklar\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">Ayn\u0131 maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda ise ticari, zirai veya mesleki kazanc\u0131 dolay\u0131s\u0131yla ger\u00e7ek usulde gelir vergisine tabii olanlar ile yukar\u0131da say\u0131lan i\u015fleri gelir ve kurumlar vergisi m\u00fckelleflerine ba\u011fl\u0131l\u0131k arz edecek \u015fekilde yapanlar\u0131n esnaf muafl\u0131\u011f\u0131ndan faydalanamayacaklar\u0131 belirtilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Maddenin son f\u0131kras\u0131nda ise esnaf muafl\u0131\u011f\u0131n\u0131n 94\u2019\u00fcnc\u00fc madde uyar\u0131nca tevkif suretiyle kesilen vergilere \u015fum\u00fclu olmad\u0131\u011f\u0131 hususu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan, s\u00f6z konusu kanunun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda vergi tevkifat\u0131 yapmak zorunda olanlar ile tevkifata tabi tutulacak ve tevkifat\u0131 yapacak olanlar belirlenmi\u015f olup an\u0131lan f\u0131kran\u0131n 13\/b numaral\u0131 bendinde ise esnaf muafl\u0131\u011f\u0131ndan yararlananlara mal ve hizmet al\u0131mlar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demelerden hurda al\u0131mlar\u0131 i\u00e7in y\u00fczde 2 oran\u0131nda gelir vergisi tevkifat\u0131 uygulanaca\u011f\u0131 hususu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak yay\u0131mlanan 267 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011f\u2019inin 2. b\u00f6l\u00fcm\u00fcnde; Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesine eklenen bent h\u00fckm\u00fc uyar\u0131nca hurda metal, hurda plastik, hurda naylon, at\u0131k ka\u011f\u0131t, hurda cam ile at\u0131l \u015fi\u015feleri ve benzerlerini ge\u00e7imini sa\u011flamak \u00fczere bir i\u015f yeri a\u00e7maks\u0131z\u0131n kendi nam ve hesab\u0131na m\u00fcnhas\u0131ran (\u00f6zellikle) kap\u0131 kap\u0131 dola\u015fmak suretiyle toplayan veya sat\u0131n alan ki\u015filer esnaf muafl\u0131\u011f\u0131ndan yararlanacaklard\u0131r. S\u00f6z konusu i\u015flerin devam\u0131 olarak yap\u0131lmas\u0131 ya da motorlu ara\u00e7 kullan\u0131larak faaliyette bulunulmas\u0131 muafiyetten yararlanmaya engel te\u015fkil etmeyecektir.<\/span><\/p>  <p><span class=\"large\">Ancak s\u00f6z konusu m\u00fckelleflerden;<\/span><\/p>  <ul>   <li><span class=\"large\">Ticari i\u015fletmelere ait at\u0131klar\u0131 mutad olarak veya belli aral\u0131klarla sat\u0131n alanlar veya anla\u015fma yapmak suretiyle toplay\u0131p satan ki\u015filer,<\/span><\/li>   <li><span class=\"large\">Gelir ve kurumlar vergisi m\u00fckelleflerine ba\u011fl\u0131l\u0131k arz edecek \u015fekilde yapanlar, esnaf muafl\u0131\u011f\u0131ndan yararlanamayacakt\u0131r <\/span><\/li>  <\/ul>  <p><span class=\"large\"> a\u00e7\u0131klamalar\u0131 yer almaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re, hurda al\u0131m\u0131n\u0131n esnaf muafl\u0131\u011f\u0131 kapsam\u0131nda bulunan ve kendi nam ve hesab\u0131na m\u00fcnhas\u0131ran, kap\u0131 kap\u0131 dola\u015fmak suretiyle hurda toplayanlardan yap\u0131lmas\u0131 halinde, bu ki\u015filere yap\u0131lacak \u00f6demeler \u00fczerinden y\u00fczde 2 oran\u0131nda gelir vergisi tevkifat\u0131 yap\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu a\u00e7\u0131s\u0131ndan olay irdelendi\u011finde;<\/span><\/p>  <ul>   <li><span class=\"large\">227\u2019nci maddesinde; bu kanunda aksine h\u00fck\u00fcm olmad\u0131k\u00e7a; bu kanuna g\u00f6re tutulan ve \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slarla olan m\u00fcnasebet ve muamelelere ait olan kay\u0131tlar\u0131n tevsiki mecburidir.<\/span><\/li>   <li><span class=\"large\">229\u2019uncu maddesinde; \u201cfatura, sat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesikad\u0131r.\u201d<\/span><\/li>   <li><span class=\"large\">234\u2019\u00fcnc\u00fc maddesinde ise \u201cbirinci ve ikinci s\u0131n\u0131f t\u00fcccarlar, kazanc\u0131 basit usulde tespit edilenlerle defter tutmak mecburiyetinde olan serbest meslek erbab\u0131n\u0131n ve \u00e7ift\u00e7ilerin;<\/span><\/li>  <\/ul>  <p><span class=\"large\">Vergiden muaf esnafa yapt\u0131rd\u0131klar\u0131 i\u015fler veya onlardan sat\u0131n ald\u0131klar\u0131 emtia i\u00e7in tanzim edilip (d\u00fczenlenen) i\u015fi yapana veya emtiay\u0131 satana imza ettirecekleri gider pusulas\u0131 vergiden muaf esnaf taraf\u0131ndan verilmi\u015f fatura h\u00fckm\u00fcndedir. Bu belge birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar\u0131n, zati (ki\u015fisel) e\u015fyalar\u0131n\u0131 satan kimselerden sat\u0131n ald\u0131klar\u0131 alt\u0131n, m\u00fccevher gibi k\u0131ymetli e\u015fya i\u00e7inde tanzim edilir. Gider pusulas\u0131, i\u015fin mahiyeti, emtian\u0131n cins ve nev\u2019i ile miktar ve bedelini ve i\u015f \u00fccretini ve i\u015fi yapt\u0131ran ile yapan\u0131n veya emtiay\u0131 satan kimselerden sat\u0131n ald\u0131klar\u0131 alt\u0131n, m\u00fccevher gibi k\u0131ymetli e\u015fya i\u00e7in de tanzim edilir. Gider pusulas\u0131, i\u015fin mahiyeti, emtian\u0131n cins ve nev\u2019i ile miktar ve bedelini ve i\u015f \u00fccretini ve i\u015fi yapt\u0131ran ile yapan\u0131n veya emtiay\u0131 sat\u0131n alan ile satan\u0131n adlar\u0131 ile soyadlar\u0131n\u0131 (t\u00fczel ki\u015filerde \u00fcnvanlar\u0131n\u0131) ve adreslerini ve tarihi ihtiva eder ve iki n\u00fcsha olarak tanzim ve bir n\u00fcshas\u0131 i\u015fi yapana veya mal\u0131 satana tevdi olunur. Gider pusulalar\u0131 seri ve s\u0131ra numaras\u0131 dahilinde tesels\u00fcl ettirilir. (d\u00fczenlenir)\u201d h\u00fck\u00fcmlerine yer verilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca, konu hakk\u0131nda yay\u0131mlanan 225 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi\u2019nde gider pusulalar\u0131nda; i\u015fin mahiyeti, cinsi, adedi, fiyat\u0131, tutar\u0131, toplam\u0131, tevkif edilen vergi oran\u0131 ve net tutar\u0131, i\u015fi yapt\u0131ran ile yapt\u0131ran ile yapan\u0131n veya emtiay\u0131 sat\u0131n alan ile satan\u0131n ad\u0131-soyad\u0131 (t\u00fczel ki\u015filerden \u00fcnvan\u0131, adresi varsa vergi dairesi ve hesap numaras\u0131, seri ve m\u00fcteselsil s\u0131ra numaras\u0131 ve d\u00fczenleme tarihine ili\u015fkin bilgilere yer verilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">Gider pusulas\u0131n\u0131n s\u00f6z konusu e\u015fya al\u0131m\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 anda d\u00fczenlenmesi mecburi olup, g\u00fcn sonunda toplu olarak d\u00fczenlenmesi m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>  <p><span class=\"large\">(01.01.2019 g\u00fcn ve 62030549-120 [94-2017\/642] \u2013 E Say\u0131l\u0131 \u00d6zelge (Hazine ve Maliye Bakanl\u0131\u011f\u0131 \u00d6zelgesi, Yakla\u015f\u0131m Dergisi, 2019 Mart S. 209-210)<\/span><\/p>  \t\t\t\t","slug":"hurda-ve-atik-toplamada-belge-duzeni","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":"Hurda ve at\u0131k toplamada belge d\u00fczeni","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":108,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}