{"status":true,"post":{"id":29076,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:56:27","created_at":"2021-10-21T21:00:00.000000Z","updated_at":"2022-10-24T12:56:27.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":29076,"is_featured":0,"title":"Katma De\u011fer Vergisi uygulamas\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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 9\/1 maddesi uyar\u0131nca \u201cM\u00fckellefin T\u00fcrkiye i\u00e7inde ikametgah\u0131n\u0131n, i\u015fyerinin, kanuni merkezi ve i\u015f merkezinin bulunmamas\u0131 hallerinde ve gerekli g\u00f6r\u00fclen di\u011fer hallerde Hazine ve Maliye Bakanl\u0131\u011f\u0131, vergi alaca\u011f\u0131n\u0131n emniyet alt\u0131na al\u0131nmas\u0131 amac\u0131yla, vergiye tabi i\u015flemlere taraf olanlar\u0131 verginin \u00f6denmesinden sorumlu tutma\u201d yetkisine sahiptir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi alaca\u011f\u0131n\u0131 g\u00fcvence alt\u0131na almak amac\u0131yla d\u00fczenlenen bu madde sadece ikametgah\u0131, i\u015fyeri, kanuni merkezi ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayanlar i\u00e7in \u00f6ng\u00f6r\u00fclm\u00fc\u015f de\u011fildir. Hazine ve Maliye Bakanl\u0131\u011f\u0131, bunlar\u0131n d\u0131\u015f\u0131nda gerekli g\u00f6rd\u00fc\u011f\u00fc di\u011fer hallerde de verginin \u00f6denmesinden i\u015fletme taraf olanlar\u0131 sorumlu tutabilmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Maddede belirtilen i\u015flemlere taraf olanlar, kendilerine mal teslim edilen veya hizmet ifa edilen ki\u015fi ve\/veya kurumlard\u0131r. Bunlar, verginin tam olarak kesilip \u00f6denmesinden ve bununla ilgili di\u011fer \u00f6devleri yerine getirmekten m\u00fckellef gibi sorumludurlar.<\/span><br><span class=\"large\"> KDV tevkifat\u0131 ihtiyari bir uygulama olmay\u0131p, Hazine ve Maliye Bakanl\u0131\u011f\u0131nca tevkifat uygulamas\u0131 kapsam\u0131na al\u0131nan i\u015flemlerde al\u0131c\u0131lar taraf\u0131ndan tevkifat yap\u0131lmas\u0131 zorunludur. Di\u011fer taraftan, Maliye Bakanl\u0131\u011f\u0131nca tevkifat kapsam\u0131na al\u0131nmam\u0131\u015f i\u015flemlerde al\u0131c\u0131lar taraf\u0131ndan tevkifat yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Katma De\u011fer Vergisi tevkifat\u0131 uygulamas\u0131, teslim veya hizmet bedeli \u00fczerinden hesaplanan verginin teslim veya hizmeti yapanlar taraf\u0131ndan de\u011fil, bu i\u015flemlere muhatap olanlar taraf\u0131ndan k\u0131smen veya tamamen vergi sorumlusu s\u0131fat\u0131yla beyan edilip \u00f6denmesidir.<\/span><br><span class=\"large\"> \u201cTam tevkifat\u201d i\u015flem bedeli \u00fczerinden hesaplanan verginin tamam\u0131n\u0131n i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan beyan edilip \u00f6denmesi, \u201ck\u0131smi tevkifat\u201d ise hesaplanan verginin Hazine ve Maliye Bakanl\u0131\u011f\u0131nca belirlenen k\u0131sm\u0131n\u0131n i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan di\u011fer k\u0131sm\u0131n\u0131n ise i\u015fleme (teslim veya hizmeti) yapan taraf\u0131ndan beyan edilip \u00f6denmesidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tevkifat genel b\u00fct\u00e7eli idareler hari\u00e7, tevkifata tabi i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde vergi sorumlular\u0131na ait 2 No\u2019lu Katma De\u011fer Vergisi Beyannamesi ile beyan edilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tevkifat kapsam\u0131ndaki i\u015flemlerde vergiyi do\u011furan olay bak\u0131m\u0131ndan \u00f6zellikli bir durum s\u00f6z konusu olmay\u0131p, bu i\u015flemlere ili\u015fkin Katma De\u011fer Vergisinin beyan d\u00f6nemi 3065 say\u0131l\u0131 Kanun\u2019un 10\u2019uncu maddesine g\u00f6re tespit edilir. Bu kapsamda, i\u015fleme ait fatura veya benzeri belge izleyen ay i\u00e7inde d\u00fczenlense dahi sorumlu s\u0131fat\u0131yla beyan, i\u015flemin vuku buldu\u011fu d\u00f6nemin beyan s\u00fcresi i\u00e7inde yap\u0131l\u0131r. K\u0131sm\u0131 tevkifat uygulanmas\u0131nda sat\u0131c\u0131n\u0131n m\u00fckellef 1 No\u2019lu KDV Beyannamesi ile beyan edece\u011fi k\u0131s\u0131m da ayn\u0131 d\u00f6nemde beyan edilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Hizmet i\u015flemlerinde, hizmetin ay\u0131n sonunda tamamlanmas\u0131 halinde de fatura izleyen ayda d\u00fczenlense bile yukar\u0131da belirtildi\u011fi \u015fekilde i\u015flem yap\u0131l\u0131r. \u0130\u015flem bedelinin \u00f6denmemesi, i\u015fleme ait faturan\u0131n s\u00fcresinde d\u00fczenlenmemesi, al\u0131c\u0131n\u0131n ge\u00e7 gelmesi veya hi\u00e7 gelmemesi engel de\u011fildir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Genel b\u00fct\u00e7eli idareler d\u0131\u015f\u0131ndaki vergi sorumlular\u0131 tevkif ettikleri vergi sorumlular\u0131na ait 2 No\u2019lu KDV\u2008Beyannamesi ile beyan ederler. Bunlar\u0131n ba\u015fka faaliyetleri nedeniyle Katma De\u011fer Vergisi m\u00fckellefiyetlerinin bulunmamas\u0131 ve dolay\u0131s\u0131yla (1) No\u2019lu Katma De\u011fer Vergisi Beyannamesi vermemeleri bu uygulamaya engel te\u015fkil etmez. 2 No\u2019lu Katma De\u011fer Vergisi Beyannamesi sadece tabi i\u015flemlerin oldu\u011fu d\u00f6nemlerde verilir. Ger\u00e7ek usulde Katma De\u011fer Vergisi m\u00fckellefleri (KDV 1 vergi t\u00fcr\u00fcnden m\u00fckellef sicile kay\u0131tl\u0131 olanlar) tevkifata tabi tutulan Katma De\u011fer Vergisi\u2019nin beyan\u0131nda 1015 B Beyanname kodlu KDV 2 beyannamesini, ger\u00e7ek usulde KDV m\u00fckellefiyeti bulunmayanlar (Genel b\u00fct\u00e7eli idareler d\u0131\u015f\u0131ndaki kamu kurum ve kurulu\u015flar\u0131 dahil) ise s\u00f6z konusu verginin beyan\u0131nda 9015 Beyanname kodlu KDV 2 Beyannamesini kullan\u0131rlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Genel b\u00fct\u00e7eli idareler, tevkif ettikleri KDV i\u00e7in sorumlu s\u0131fat\u0131yla beyanname vermezler, tevkif edilen KDV do\u011frudan bunlar\u0131n muhasebe birimlerince gelir kaydedilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca 5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanununa ekli cetvellerde yer alan idare, kurum ve kurulu\u015flar\u0131n tevkifat uygulamas\u0131 kapsam\u0131ndaki al\u0131mlar\u0131na ait bedellerin, genel b\u00fct\u00e7eli \u00f6denekleri d\u0131\u015f\u0131ndaki bir kaynaktan kar\u015f\u0131lanmas\u0131 halinde tevkif edilen Katma De\u011fer Vergisi, s\u00f6z konusu idare, kurum ve kurulu\u015flar taraf\u0131ndan 2 No\u2019lu KDV Beyannamesi ile beyan edilip \u00f6denmek zorundad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"katma-deger-vergisi-uygulamasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Katma De\u011fer Vergisi uygulamas\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1085,"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":29175,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":29076,"locale":"tr","category_id":73,"title":"Katma De\u011fer Vergisi uygulamas\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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 9\/1 maddesi uyar\u0131nca \u201cM\u00fckellefin T\u00fcrkiye i\u00e7inde ikametgah\u0131n\u0131n, i\u015fyerinin, kanuni merkezi ve i\u015f merkezinin bulunmamas\u0131 hallerinde ve gerekli g\u00f6r\u00fclen di\u011fer hallerde Hazine ve Maliye Bakanl\u0131\u011f\u0131, vergi alaca\u011f\u0131n\u0131n emniyet alt\u0131na al\u0131nmas\u0131 amac\u0131yla, vergiye tabi i\u015flemlere taraf olanlar\u0131 verginin \u00f6denmesinden sorumlu tutma\u201d yetkisine sahiptir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi alaca\u011f\u0131n\u0131 g\u00fcvence alt\u0131na almak amac\u0131yla d\u00fczenlenen bu madde sadece ikametgah\u0131, i\u015fyeri, kanuni merkezi ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayanlar i\u00e7in \u00f6ng\u00f6r\u00fclm\u00fc\u015f de\u011fildir. Hazine ve Maliye Bakanl\u0131\u011f\u0131, bunlar\u0131n d\u0131\u015f\u0131nda gerekli g\u00f6rd\u00fc\u011f\u00fc di\u011fer hallerde de verginin \u00f6denmesinden i\u015fletme taraf olanlar\u0131 sorumlu tutabilmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Maddede belirtilen i\u015flemlere taraf olanlar, kendilerine mal teslim edilen veya hizmet ifa edilen ki\u015fi ve\/veya kurumlard\u0131r. Bunlar, verginin tam olarak kesilip \u00f6denmesinden ve bununla ilgili di\u011fer \u00f6devleri yerine getirmekten m\u00fckellef gibi sorumludurlar.<\/span><br><span class=\"large\"> KDV tevkifat\u0131 ihtiyari bir uygulama olmay\u0131p, Hazine ve Maliye Bakanl\u0131\u011f\u0131nca tevkifat uygulamas\u0131 kapsam\u0131na al\u0131nan i\u015flemlerde al\u0131c\u0131lar taraf\u0131ndan tevkifat yap\u0131lmas\u0131 zorunludur. Di\u011fer taraftan, Maliye Bakanl\u0131\u011f\u0131nca tevkifat kapsam\u0131na al\u0131nmam\u0131\u015f i\u015flemlerde al\u0131c\u0131lar taraf\u0131ndan tevkifat yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Katma De\u011fer Vergisi tevkifat\u0131 uygulamas\u0131, teslim veya hizmet bedeli \u00fczerinden hesaplanan verginin teslim veya hizmeti yapanlar taraf\u0131ndan de\u011fil, bu i\u015flemlere muhatap olanlar taraf\u0131ndan k\u0131smen veya tamamen vergi sorumlusu s\u0131fat\u0131yla beyan edilip \u00f6denmesidir.<\/span><br><span class=\"large\"> \u201cTam tevkifat\u201d i\u015flem bedeli \u00fczerinden hesaplanan verginin tamam\u0131n\u0131n i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan beyan edilip \u00f6denmesi, \u201ck\u0131smi tevkifat\u201d ise hesaplanan verginin Hazine ve Maliye Bakanl\u0131\u011f\u0131nca belirlenen k\u0131sm\u0131n\u0131n i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan di\u011fer k\u0131sm\u0131n\u0131n ise i\u015fleme (teslim veya hizmeti) yapan taraf\u0131ndan beyan edilip \u00f6denmesidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tevkifat genel b\u00fct\u00e7eli idareler hari\u00e7, tevkifata tabi i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde vergi sorumlular\u0131na ait 2 No\u2019lu Katma De\u011fer Vergisi Beyannamesi ile beyan edilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tevkifat kapsam\u0131ndaki i\u015flemlerde vergiyi do\u011furan olay bak\u0131m\u0131ndan \u00f6zellikli bir durum s\u00f6z konusu olmay\u0131p, bu i\u015flemlere ili\u015fkin Katma De\u011fer Vergisinin beyan d\u00f6nemi 3065 say\u0131l\u0131 Kanun\u2019un 10\u2019uncu maddesine g\u00f6re tespit edilir. Bu kapsamda, i\u015fleme ait fatura veya benzeri belge izleyen ay i\u00e7inde d\u00fczenlense dahi sorumlu s\u0131fat\u0131yla beyan, i\u015flemin vuku buldu\u011fu d\u00f6nemin beyan s\u00fcresi i\u00e7inde yap\u0131l\u0131r. K\u0131sm\u0131 tevkifat uygulanmas\u0131nda sat\u0131c\u0131n\u0131n m\u00fckellef 1 No\u2019lu KDV Beyannamesi ile beyan edece\u011fi k\u0131s\u0131m da ayn\u0131 d\u00f6nemde beyan edilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Hizmet i\u015flemlerinde, hizmetin ay\u0131n sonunda tamamlanmas\u0131 halinde de fatura izleyen ayda d\u00fczenlense bile yukar\u0131da belirtildi\u011fi \u015fekilde i\u015flem yap\u0131l\u0131r. \u0130\u015flem bedelinin \u00f6denmemesi, i\u015fleme ait faturan\u0131n s\u00fcresinde d\u00fczenlenmemesi, al\u0131c\u0131n\u0131n ge\u00e7 gelmesi veya hi\u00e7 gelmemesi engel de\u011fildir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Genel b\u00fct\u00e7eli idareler d\u0131\u015f\u0131ndaki vergi sorumlular\u0131 tevkif ettikleri vergi sorumlular\u0131na ait 2 No\u2019lu KDV\u2008Beyannamesi ile beyan ederler. Bunlar\u0131n ba\u015fka faaliyetleri nedeniyle Katma De\u011fer Vergisi m\u00fckellefiyetlerinin bulunmamas\u0131 ve dolay\u0131s\u0131yla (1) No\u2019lu Katma De\u011fer Vergisi Beyannamesi vermemeleri bu uygulamaya engel te\u015fkil etmez. 2 No\u2019lu Katma De\u011fer Vergisi Beyannamesi sadece tabi i\u015flemlerin oldu\u011fu d\u00f6nemlerde verilir. Ger\u00e7ek usulde Katma De\u011fer Vergisi m\u00fckellefleri (KDV 1 vergi t\u00fcr\u00fcnden m\u00fckellef sicile kay\u0131tl\u0131 olanlar) tevkifata tabi tutulan Katma De\u011fer Vergisi\u2019nin beyan\u0131nda 1015 B Beyanname kodlu KDV 2 beyannamesini, ger\u00e7ek usulde KDV m\u00fckellefiyeti bulunmayanlar (Genel b\u00fct\u00e7eli idareler d\u0131\u015f\u0131ndaki kamu kurum ve kurulu\u015flar\u0131 dahil) ise s\u00f6z konusu verginin beyan\u0131nda 9015 Beyanname kodlu KDV 2 Beyannamesini kullan\u0131rlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Genel b\u00fct\u00e7eli idareler, tevkif ettikleri KDV i\u00e7in sorumlu s\u0131fat\u0131yla beyanname vermezler, tevkif edilen KDV do\u011frudan bunlar\u0131n muhasebe birimlerince gelir kaydedilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca 5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanununa ekli cetvellerde yer alan idare, kurum ve kurulu\u015flar\u0131n tevkifat uygulamas\u0131 kapsam\u0131ndaki al\u0131mlar\u0131na ait bedellerin, genel b\u00fct\u00e7eli \u00f6denekleri d\u0131\u015f\u0131ndaki bir kaynaktan kar\u015f\u0131lanmas\u0131 halinde tevkif edilen Katma De\u011fer Vergisi, s\u00f6z konusu idare, kurum ve kurulu\u015flar taraf\u0131ndan 2 No\u2019lu KDV Beyannamesi ile beyan edilip \u00f6denmek zorundad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"katma-deger-vergisi-uygulamasi","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":"Katma De\u011fer Vergisi uygulamas\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1085,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}