{"status":true,"post":{"id":17347,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:18:46","created_at":"2017-10-22T21:00:00.000000Z","updated_at":"2022-10-21T07:18:46.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17347,"is_featured":0,"title":"Katma De\u011fer Vergisi\u2019nde \u2018tevkifat\u2019 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><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 9\/1\u2019nci maddesi gere\u011fi olarak \u201cM\u00fckellefin T\u00fcrkiye i\u00e7inde ikametgah\u0131n\u0131n, i\u015f yerinin, kanuni merkezi ve i\u015f merkezinin bulunmamas\u0131 hallerinde ve gerekli g\u00f6r\u00fclen di\u011fer hallerde Maliye Bakanl\u0131\u011f\u0131, vergi alaca\u011f\u0131n\u0131n emniyet alt\u0131na al\u0131nmas\u0131 amac\u0131yla vergiye tabi i\u015flemlere taraf olanlar verginin \u00f6denmesinden sorumlu\u201d tutabilmektedir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi tevkifat uygulamas\u0131; 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><\/p>  <p><span class=\"large\">Uygulamada i\u015flem bedeli \u00fczerinden hesaplanan verginin tamam\u0131n\u0131n i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan beyan edilip \u00f6denmesine \u201ctam tevkifat\u201d denilmektedir. Bu ba\u011flamda hesaplanan verginin Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen orandaki k\u0131sm\u0131n\u0131n i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan sat\u0131c\u0131ya \u00f6denmeyip, bu k\u0131sm\u0131 kesinti suretiyle al\u0131koyup Maliye\u2019ye \u00f6demek suretiyle Katma De\u011fer Vergisi\u2019nin Maliye taraf\u0131ndan bir k\u0131sm\u0131n\u0131n sat\u0131c\u0131 veya hizmeti yapan, di\u011fer k\u0131sm\u0131n\u0131 da al\u0131c\u0131 veya hizmetten yararlanan taraf\u0131ndan \u00f6denmesini \u00f6ng\u00f6ren uygulama ise \u201ck\u0131sm\u0131 tevkifat\u201d olarak ifade edilmektedir.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin 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\u0131smi tevkifat uygulamas\u0131nda sat\u0131c\u0131n\u0131n m\u00fckellef s\u0131fat\u0131yla (1) numaral\u0131 Katma De\u011fer Beyannamesi ile beyan edece\u011fi k\u0131s\u0131m da ayn\u0131 d\u00f6nemde beyan edilir.<\/span><\/p>  <p><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\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Tevkifat suretiyle hesaplanan Katma De\u011fer Vergisi (2) No\u2019lu Katma De\u011fer Vergisi Beyannamesi ile sadece tevkifata tabi i\u015flemlerin oldu\u011fu d\u00f6nemlerde verilmektedir.<\/span><\/p>  <p><span class=\"large\">Ger\u00e7ek usulde Katma De\u011fer Vergisi m\u00fckellefleri (KDV1 vergi t\u00fcr\u00fcnden m\u00fckellef sicilinde kay\u0131tl\u0131 olanlar) tevkifata tabi tutulan KDV\u2019nin beyan\u0131nda 1015 B beyanname kodlu KDV2 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 KDV2 Beyannamesini kullan\u0131rlar. <\/span><\/p>  <p><span class=\"large\">2. No\u2019lu Katma De\u011fer Vergisi beyannamesinde herhangi bir surette indirim yap\u0131lmas\u0131 m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan tevkif edilen Katma De\u011fer Vergisi\u2019nin tamam\u0131n\u0131n beyan edilerek vergi dairesine \u00f6denmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Tevkifat uygulayan al\u0131c\u0131n\u0131n Katma De\u011fer Vergisi m\u00fckellefiyetinin bulunmas\u0131 ve tevkifat uygulad\u0131\u011f\u0131 teslim veya hizmeti indirim hakk\u0131 tan\u0131nan i\u015flemlerde kullanacak olmas\u0131 halinde, sorumlu s\u0131fat\u0131yla beyan edilen tutar beyan\u0131n yap\u0131ld\u0131\u011f\u0131 ay i\u00e7inde verilmesi gereken (1) No\u2019lu Katma De\u011fer Vergisi Beyannamesi\u2019nde indirim konusu yap\u0131labilmektedir.<\/span><\/p>  <p><span class=\"large\">K\u0131smi tevkifata tabi i\u015flemlerde, i\u015flem bedeli \u00fczerinden hesaplanan Katma De\u011fer Vergisi;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sat\u0131c\u0131 taraf\u0131ndan beyan edilecek k\u0131sm\u0131, takvim y\u0131l\u0131 a\u015f\u0131lmamak ko\u015fuluyla i\u015fleme ait fatura veya benzeri belgenin defterlere kaydedildi\u011fi d\u00f6neme ili\u015fkin olarak verilmesi gereken,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sorumlu s\u0131fat\u0131yla beyan edilen k\u0131sm\u0131 ise (2) No\u2019lu Katma De\u011fer Vergisi Beyannamesi\u2019nin verildi\u011fi ay i\u00e7inde verilmesi gereken,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">1 No\u2019lu Katma De\u011fer Vergisi Beyannamesi\u2019nde indirim konusu yap\u0131l\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">A\u015fa\u011f\u0131da yer alan i\u015flemlerde i\u015flem bedeli \u00fczerinden hesaplanan Katma De\u011fer Vergisinin tamam\u0131, mal veya hizmetin al\u0131c\u0131lar\u0131 taraf\u0131ndan tevkifata tabi tutulmas\u0131 zorunludur.<\/span><\/p>  <p><span class=\"large\">Tam tevkifat uygulamas\u0131 olarak ifade edilen bu i\u015flemlerde Katma De\u011fer Vergisi\u2019nin tamam\u0131 mal veya hizmetin al\u0131c\u0131lar\u0131 taraf\u0131ndan tevkifat konusu yap\u0131lmaktad\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130kametgah\u0131, i\u015f yeri kanuni merkezi ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayanlar taraf\u0131ndan yap\u0131lan i\u015flemler,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Gelir Vergisi Kanunu\u2019nun 18\u2019inci maddesinde yer alan serbest meslek faaliyeti g\u00f6sterenlerle yap\u0131lan i\u015flemler,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Gelir Vergisi Kanunu\u2019nun 70\u2019inci maddesinde belirtilen mal ve haklar\u0131n\u0131 kiraya verenlere \u00f6denen kira bedelleri tam tevkifata tabidir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"katma-deger-vergisinde-tevkifat-uygulamasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Katma De\u011fer Vergisi\u2019nde \u2018tevkifat\u2019 uygulamas\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":94,"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":17446,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17347,"locale":"tr","category_id":73,"title":"Katma De\u011fer Vergisi\u2019nde \u2018tevkifat\u2019 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><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 9\/1\u2019nci maddesi gere\u011fi olarak \u201cM\u00fckellefin T\u00fcrkiye i\u00e7inde ikametgah\u0131n\u0131n, i\u015f yerinin, kanuni merkezi ve i\u015f merkezinin bulunmamas\u0131 hallerinde ve gerekli g\u00f6r\u00fclen di\u011fer hallerde Maliye Bakanl\u0131\u011f\u0131, vergi alaca\u011f\u0131n\u0131n emniyet alt\u0131na al\u0131nmas\u0131 amac\u0131yla vergiye tabi i\u015flemlere taraf olanlar verginin \u00f6denmesinden sorumlu\u201d tutabilmektedir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi tevkifat uygulamas\u0131; 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><\/p>  <p><span class=\"large\">Uygulamada i\u015flem bedeli \u00fczerinden hesaplanan verginin tamam\u0131n\u0131n i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan beyan edilip \u00f6denmesine \u201ctam tevkifat\u201d denilmektedir. Bu ba\u011flamda hesaplanan verginin Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen orandaki k\u0131sm\u0131n\u0131n i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan sat\u0131c\u0131ya \u00f6denmeyip, bu k\u0131sm\u0131 kesinti suretiyle al\u0131koyup Maliye\u2019ye \u00f6demek suretiyle Katma De\u011fer Vergisi\u2019nin Maliye taraf\u0131ndan bir k\u0131sm\u0131n\u0131n sat\u0131c\u0131 veya hizmeti yapan, di\u011fer k\u0131sm\u0131n\u0131 da al\u0131c\u0131 veya hizmetten yararlanan taraf\u0131ndan \u00f6denmesini \u00f6ng\u00f6ren uygulama ise \u201ck\u0131sm\u0131 tevkifat\u201d olarak ifade edilmektedir.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin 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\u0131smi tevkifat uygulamas\u0131nda sat\u0131c\u0131n\u0131n m\u00fckellef s\u0131fat\u0131yla (1) numaral\u0131 Katma De\u011fer Beyannamesi ile beyan edece\u011fi k\u0131s\u0131m da ayn\u0131 d\u00f6nemde beyan edilir.<\/span><\/p>  <p><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\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Tevkifat suretiyle hesaplanan Katma De\u011fer Vergisi (2) No\u2019lu Katma De\u011fer Vergisi Beyannamesi ile sadece tevkifata tabi i\u015flemlerin oldu\u011fu d\u00f6nemlerde verilmektedir.<\/span><\/p>  <p><span class=\"large\">Ger\u00e7ek usulde Katma De\u011fer Vergisi m\u00fckellefleri (KDV1 vergi t\u00fcr\u00fcnden m\u00fckellef sicilinde kay\u0131tl\u0131 olanlar) tevkifata tabi tutulan KDV\u2019nin beyan\u0131nda 1015 B beyanname kodlu KDV2 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 KDV2 Beyannamesini kullan\u0131rlar. <\/span><\/p>  <p><span class=\"large\">2. No\u2019lu Katma De\u011fer Vergisi beyannamesinde herhangi bir surette indirim yap\u0131lmas\u0131 m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan tevkif edilen Katma De\u011fer Vergisi\u2019nin tamam\u0131n\u0131n beyan edilerek vergi dairesine \u00f6denmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Tevkifat uygulayan al\u0131c\u0131n\u0131n Katma De\u011fer Vergisi m\u00fckellefiyetinin bulunmas\u0131 ve tevkifat uygulad\u0131\u011f\u0131 teslim veya hizmeti indirim hakk\u0131 tan\u0131nan i\u015flemlerde kullanacak olmas\u0131 halinde, sorumlu s\u0131fat\u0131yla beyan edilen tutar beyan\u0131n yap\u0131ld\u0131\u011f\u0131 ay i\u00e7inde verilmesi gereken (1) No\u2019lu Katma De\u011fer Vergisi Beyannamesi\u2019nde indirim konusu yap\u0131labilmektedir.<\/span><\/p>  <p><span class=\"large\">K\u0131smi tevkifata tabi i\u015flemlerde, i\u015flem bedeli \u00fczerinden hesaplanan Katma De\u011fer Vergisi;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sat\u0131c\u0131 taraf\u0131ndan beyan edilecek k\u0131sm\u0131, takvim y\u0131l\u0131 a\u015f\u0131lmamak ko\u015fuluyla i\u015fleme ait fatura veya benzeri belgenin defterlere kaydedildi\u011fi d\u00f6neme ili\u015fkin olarak verilmesi gereken,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sorumlu s\u0131fat\u0131yla beyan edilen k\u0131sm\u0131 ise (2) No\u2019lu Katma De\u011fer Vergisi Beyannamesi\u2019nin verildi\u011fi ay i\u00e7inde verilmesi gereken,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">1 No\u2019lu Katma De\u011fer Vergisi Beyannamesi\u2019nde indirim konusu yap\u0131l\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">A\u015fa\u011f\u0131da yer alan i\u015flemlerde i\u015flem bedeli \u00fczerinden hesaplanan Katma De\u011fer Vergisinin tamam\u0131, mal veya hizmetin al\u0131c\u0131lar\u0131 taraf\u0131ndan tevkifata tabi tutulmas\u0131 zorunludur.<\/span><\/p>  <p><span class=\"large\">Tam tevkifat uygulamas\u0131 olarak ifade edilen bu i\u015flemlerde Katma De\u011fer Vergisi\u2019nin tamam\u0131 mal veya hizmetin al\u0131c\u0131lar\u0131 taraf\u0131ndan tevkifat konusu yap\u0131lmaktad\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130kametgah\u0131, i\u015f yeri kanuni merkezi ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayanlar taraf\u0131ndan yap\u0131lan i\u015flemler,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Gelir Vergisi Kanunu\u2019nun 18\u2019inci maddesinde yer alan serbest meslek faaliyeti g\u00f6sterenlerle yap\u0131lan i\u015flemler,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Gelir Vergisi Kanunu\u2019nun 70\u2019inci maddesinde belirtilen mal ve haklar\u0131n\u0131 kiraya verenlere \u00f6denen kira bedelleri tam tevkifata tabidir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"katma-deger-vergisinde-tevkifat-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\u2019nde \u2018tevkifat\u2019 uygulamas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":94,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}