{"status":true,"post":{"id":18977,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:19:10","created_at":"2018-09-17T21:00:00.000000Z","updated_at":"2022-10-24T10:19:10.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18977,"is_featured":0,"title":"KDV\u2019de olumsuz rapordan kurtulma olana\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\">Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nin IV. b\u00f6l\u00fcm\u00fcnde \u201cKatma De\u011fer Vergisi \u0130adesinde Ortak Hususlar\u201d belirlenmi\u015ftir. Bu b\u00f6l\u00fcme 7143 Say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Kapsam\u0131nda \u201cKDV Art\u0131r\u0131m\u0131nda Bulunanlar\u0131n \u00d6zel Esaslar Kar\u015f\u0131s\u0131ndaki Durumu\u201d ile ilgili olarak Aral\u0131k 2017 ve \u00f6ncesi vergilendirme d\u00f6nemlerine y\u00f6nelik yeni d\u00fczenlemelere yer verilmi\u015ftir. Bu d\u00fczenlemeler uyar\u0131nca;<\/span><br><span class=\"large\"> Sahte belge veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma olumsuz raporu ile;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sahte belge veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Beyanname vermeme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Adresinde bulunamama,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Defter ve belge ibraz etmeme olumsuz tespitleri bulunan ve bu nedenle \u00f6zel esaslara tabi olan m\u00fckelleflerden 2013, 2014, 2015, 2016 ve 2017 takvim y\u0131llar\u0131nda faaliyette bulunduklar\u0131 d\u00f6nemlerin tamam\u0131na ili\u015fkin olarak 7143 say\u0131l\u0131 kanunun 5\u2019inci maddesi kapsam\u0131nda Katma De\u011fer Vergisi art\u0131r\u0131m\u0131nda bulunanlar art\u0131r\u0131m tutarlar\u0131n\u0131n tamam\u0131n\u0131 \u00f6dedikleri tarihten itibaren \u00f6zel esaslar kapsam\u0131ndan \u00e7\u0131kar\u0131l\u0131r. Bu ba\u011flamda yukar\u0131da belirtilen y\u0131llardan herhangi birinde faaliyete ba\u015flan\u0131lmas\u0131 halinde faaliyete ba\u015flan\u0131lan y\u0131l ve sonraki y\u0131llar i\u00e7in; faaliyetin terk edilmesi halinde ise faaliyetin terk edildi\u011fi y\u0131l ve \u00f6nceki y\u0131llar i\u00e7in art\u0131r\u0131mda bulunulmas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan taksit uygulamas\u0131ndan faydalanan m\u00fckellefler i\u00e7in hesaplanan tutarlar\u0131n tamam\u0131 \u00f6dendikleri tarihten itibaren \u00f6zel esaslar kapsam\u0131ndan \u00e7\u0131kar\u0131l\u0131r. Ayr\u0131ca taksit uygulamas\u0131ndan faydalanan m\u00fckelleflerin hesaplanan tutarlar\u0131n\u0131n tamam\u0131 ile bir taksite ait tutar\u0131n y\u00fczde 10 kadar banka teminat mektubu (herhangi bir k\u0131s\u0131tlay\u0131c\u0131 \u015fart ta\u015f\u0131mamas\u0131 ko\u015fuluyla) devlet tahvili veya hazine bonosu cinsinden teminat g\u00f6stermeleri halinde taksitlerin tamam\u0131n\u0131n \u00f6denmesi beklenmeksizin genel esaslara d\u00f6n\u00fc\u015f sa\u011flan\u0131r. Buna g\u00f6re teminat g\u00f6steren m\u00fckelleflerin s\u00f6z konusu kanunun verdi\u011fi haktan daha fazla taksiti aksatmalar\u0131 halinde, \u00f6denmemi\u015f taksitler muaccel hale gelir ve kalan borcun tamam\u0131 teminat\u0131n paraya d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi yoluyla tahsil edilir.<\/span><\/p>  <p><span class=\"large\">6736 say\u0131l\u0131 kanun kapsam\u0131nda 2013, 2014 ve 2015 y\u0131llar\u0131 ile 2013, 2014 ve 2015 y\u0131llar\u0131 i\u00e7in (Bu y\u0131llardan herhangi birinde faaliyete ba\u015flan\u0131lmas\u0131 halinde faaliyete ba\u015flanan y\u0131l ve sonraki y\u0131llar i\u00e7in) art\u0131r\u0131mdan yararlanm\u0131\u015f olanlar\u0131n genel esaslara d\u00f6n\u00fc\u015f\u00fcnde, yararlanma ko\u015fullar\u0131n\u0131n ihlal edilmemesi halinde bu y\u0131llar i\u00e7in yeniden art\u0131r\u0131m yap\u0131lmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">2013, 2014, 2015, 2016 ve 2017 takvim y\u0131llar\u0131nda faaliyette bulunduklar\u0131 d\u00f6nemlerin tamam\u0131na ili\u015fkin olarak 7143 say\u0131l\u0131 kanunun 5\u2019inci maddesi do\u011frultusunda KDV art\u0131r\u0131m\u0131nda bulunarak \u00f6zel esaslar kapsam\u0131ndan \u00e7\u0131kar\u0131lan m\u00fckellefler, art\u0131r\u0131mda bulunulan y\u0131llar i\u00e7in yukar\u0131da belirtilen olumsuzluklar kapsam\u0131nda tekrar \u00f6zel esaslara al\u0131nmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6zel esaslar kapsam\u0131nda olmad\u0131\u011f\u0131 halde KDV art\u0131r\u0131m\u0131nda bulunmu\u015f olan m\u00fckellefler, art\u0131r\u0131mda bulunduklar\u0131 y\u0131llarda al\u0131m yapt\u0131klar\u0131 m\u00fckelleflerle ilgili olumsuzluklar i\u00e7in yap\u0131lacak tespitler dolay\u0131s\u0131yla \u00f6zel esaslar kapsam\u0131na al\u0131nmayacakt\u0131r. Ancak bu m\u00fckellefler hakk\u0131nda, art\u0131r\u0131mda bulunulan y\u0131llar i\u00e7in sahte belge kullanma olumsuz tespiti yap\u0131lmas\u0131 halinde sonraki d\u00f6neme devreden Katma De\u011fer Vergisi\u2019ne ili\u015fkin d\u00fczeltme i\u015flemi sonucunda art\u0131r\u0131mda bulunulmayan bir y\u0131lda tarhiyat yap\u0131lmas\u0131 gerekiyorsa m\u00fckellef \u00f6zel esaslara al\u0131nmasa dahi d\u00fczeltme i\u015flemi yap\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Yukar\u0131da belirtilenler d\u0131\u015f\u0131ndaki nedenler dolay\u0131s\u0131yla haklar\u0131nda \u00f6zel esaslar uygulananlar\u0131n KDV art\u0131r\u0131m\u0131nda bulunmalar\u0131 ise bunlar\u0131n genel esaslara d\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fc sa\u011flamayacakt\u0131r. Bu ba\u011flamda da yukar\u0131da belirtilenler d\u0131\u015f\u0131ndaki sebepler dolay\u0131s\u0131yla haklar\u0131nda \u00f6zel esaslar uygulamas\u0131 gerekenlerin KDV art\u0131r\u0131m\u0131nda bulunmalar\u0131 bunlar\u0131n \u00f6zel esaslara tabi tutulmas\u0131n\u0131 engellemeyecektir.<\/span><\/p>  <p><span class=\"large\">7143 say\u0131l\u0131 kanunun 5\u2019inci maddesi kapsam\u0131nda KDV art\u0131r\u0131m\u0131nda bulunmas\u0131na ba\u011fl\u0131 olarak \u00f6zel esaslar kapsam\u0131ndan \u00e7\u0131kar\u0131lan veya \u00f6zel esaslar kapsam\u0131na al\u0131nmayan m\u00fckelleflerin iade taleplerinde haklar\u0131nda olumsuzluk bulunan m\u00fckelleflerden al\u0131mlar\u0131n\u0131n bulundu\u011funun tespiti halinde;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sahte belge d\u00fczenleme raporu veya tespiti bulunan m\u00fckelleflerden yapt\u0131klar\u0131 al\u0131\u015flara isabet eden k\u0131sma \u00fc\u00e7 kat,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Muhteviyat\u0131 itibar\u0131yla, yan\u0131lt\u0131c\u0131 belge d\u00fczenleme raporu veya tespiti bulunan m\u00fckelleflerden yapt\u0131klar\u0131 al\u0131\u015flara isabet eden k\u0131sma iki kat teminat g\u00f6stermeleri kayd\u0131yla, bu k\u0131sm\u0131n iadesinin teminat kar\u015f\u0131l\u0131\u011f\u0131nda, kalan k\u0131sm\u0131n iadesi genel esaslara g\u00f6re yerine getirilecektir. Teminat ise vergi inceleme raporuyla \u00e7\u00f6z\u00fclebilecektir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kendileri hakk\u0131nda herhangi bir olumsuzluk bulunmad\u0131\u011f\u0131 halde do\u011frudan mal veya hizmet temin etti\u011fi m\u00fckellefler hakk\u0131nda sahte belge ve muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenleme raporu veya tespiti bulunan m\u00fckelleflerin 15 g\u00fcn i\u00e7inde olumsuzlu\u011fu giderebilecekleri hususu kendilerine bildirilecektir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"kdvde-olumsuz-rapordan-kurtulma-olanagi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"KDV\u2019de olumsuz rapordan kurtulma olana\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":210,"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":19076,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18977,"locale":"tr","category_id":73,"title":"KDV\u2019de olumsuz rapordan kurtulma olana\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\">Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nin IV. b\u00f6l\u00fcm\u00fcnde \u201cKatma De\u011fer Vergisi \u0130adesinde Ortak Hususlar\u201d belirlenmi\u015ftir. Bu b\u00f6l\u00fcme 7143 Say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Kapsam\u0131nda \u201cKDV Art\u0131r\u0131m\u0131nda Bulunanlar\u0131n \u00d6zel Esaslar Kar\u015f\u0131s\u0131ndaki Durumu\u201d ile ilgili olarak Aral\u0131k 2017 ve \u00f6ncesi vergilendirme d\u00f6nemlerine y\u00f6nelik yeni d\u00fczenlemelere yer verilmi\u015ftir. Bu d\u00fczenlemeler uyar\u0131nca;<\/span><br><span class=\"large\"> Sahte belge veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma olumsuz raporu ile;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sahte belge veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Beyanname vermeme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Adresinde bulunamama,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Defter ve belge ibraz etmeme olumsuz tespitleri bulunan ve bu nedenle \u00f6zel esaslara tabi olan m\u00fckelleflerden 2013, 2014, 2015, 2016 ve 2017 takvim y\u0131llar\u0131nda faaliyette bulunduklar\u0131 d\u00f6nemlerin tamam\u0131na ili\u015fkin olarak 7143 say\u0131l\u0131 kanunun 5\u2019inci maddesi kapsam\u0131nda Katma De\u011fer Vergisi art\u0131r\u0131m\u0131nda bulunanlar art\u0131r\u0131m tutarlar\u0131n\u0131n tamam\u0131n\u0131 \u00f6dedikleri tarihten itibaren \u00f6zel esaslar kapsam\u0131ndan \u00e7\u0131kar\u0131l\u0131r. Bu ba\u011flamda yukar\u0131da belirtilen y\u0131llardan herhangi birinde faaliyete ba\u015flan\u0131lmas\u0131 halinde faaliyete ba\u015flan\u0131lan y\u0131l ve sonraki y\u0131llar i\u00e7in; faaliyetin terk edilmesi halinde ise faaliyetin terk edildi\u011fi y\u0131l ve \u00f6nceki y\u0131llar i\u00e7in art\u0131r\u0131mda bulunulmas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan taksit uygulamas\u0131ndan faydalanan m\u00fckellefler i\u00e7in hesaplanan tutarlar\u0131n tamam\u0131 \u00f6dendikleri tarihten itibaren \u00f6zel esaslar kapsam\u0131ndan \u00e7\u0131kar\u0131l\u0131r. Ayr\u0131ca taksit uygulamas\u0131ndan faydalanan m\u00fckelleflerin hesaplanan tutarlar\u0131n\u0131n tamam\u0131 ile bir taksite ait tutar\u0131n y\u00fczde 10 kadar banka teminat mektubu (herhangi bir k\u0131s\u0131tlay\u0131c\u0131 \u015fart ta\u015f\u0131mamas\u0131 ko\u015fuluyla) devlet tahvili veya hazine bonosu cinsinden teminat g\u00f6stermeleri halinde taksitlerin tamam\u0131n\u0131n \u00f6denmesi beklenmeksizin genel esaslara d\u00f6n\u00fc\u015f sa\u011flan\u0131r. Buna g\u00f6re teminat g\u00f6steren m\u00fckelleflerin s\u00f6z konusu kanunun verdi\u011fi haktan daha fazla taksiti aksatmalar\u0131 halinde, \u00f6denmemi\u015f taksitler muaccel hale gelir ve kalan borcun tamam\u0131 teminat\u0131n paraya d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi yoluyla tahsil edilir.<\/span><\/p>  <p><span class=\"large\">6736 say\u0131l\u0131 kanun kapsam\u0131nda 2013, 2014 ve 2015 y\u0131llar\u0131 ile 2013, 2014 ve 2015 y\u0131llar\u0131 i\u00e7in (Bu y\u0131llardan herhangi birinde faaliyete ba\u015flan\u0131lmas\u0131 halinde faaliyete ba\u015flanan y\u0131l ve sonraki y\u0131llar i\u00e7in) art\u0131r\u0131mdan yararlanm\u0131\u015f olanlar\u0131n genel esaslara d\u00f6n\u00fc\u015f\u00fcnde, yararlanma ko\u015fullar\u0131n\u0131n ihlal edilmemesi halinde bu y\u0131llar i\u00e7in yeniden art\u0131r\u0131m yap\u0131lmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">2013, 2014, 2015, 2016 ve 2017 takvim y\u0131llar\u0131nda faaliyette bulunduklar\u0131 d\u00f6nemlerin tamam\u0131na ili\u015fkin olarak 7143 say\u0131l\u0131 kanunun 5\u2019inci maddesi do\u011frultusunda KDV art\u0131r\u0131m\u0131nda bulunarak \u00f6zel esaslar kapsam\u0131ndan \u00e7\u0131kar\u0131lan m\u00fckellefler, art\u0131r\u0131mda bulunulan y\u0131llar i\u00e7in yukar\u0131da belirtilen olumsuzluklar kapsam\u0131nda tekrar \u00f6zel esaslara al\u0131nmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6zel esaslar kapsam\u0131nda olmad\u0131\u011f\u0131 halde KDV art\u0131r\u0131m\u0131nda bulunmu\u015f olan m\u00fckellefler, art\u0131r\u0131mda bulunduklar\u0131 y\u0131llarda al\u0131m yapt\u0131klar\u0131 m\u00fckelleflerle ilgili olumsuzluklar i\u00e7in yap\u0131lacak tespitler dolay\u0131s\u0131yla \u00f6zel esaslar kapsam\u0131na al\u0131nmayacakt\u0131r. Ancak bu m\u00fckellefler hakk\u0131nda, art\u0131r\u0131mda bulunulan y\u0131llar i\u00e7in sahte belge kullanma olumsuz tespiti yap\u0131lmas\u0131 halinde sonraki d\u00f6neme devreden Katma De\u011fer Vergisi\u2019ne ili\u015fkin d\u00fczeltme i\u015flemi sonucunda art\u0131r\u0131mda bulunulmayan bir y\u0131lda tarhiyat yap\u0131lmas\u0131 gerekiyorsa m\u00fckellef \u00f6zel esaslara al\u0131nmasa dahi d\u00fczeltme i\u015flemi yap\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Yukar\u0131da belirtilenler d\u0131\u015f\u0131ndaki nedenler dolay\u0131s\u0131yla haklar\u0131nda \u00f6zel esaslar uygulananlar\u0131n KDV art\u0131r\u0131m\u0131nda bulunmalar\u0131 ise bunlar\u0131n genel esaslara d\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fc sa\u011flamayacakt\u0131r. Bu ba\u011flamda da yukar\u0131da belirtilenler d\u0131\u015f\u0131ndaki sebepler dolay\u0131s\u0131yla haklar\u0131nda \u00f6zel esaslar uygulamas\u0131 gerekenlerin KDV art\u0131r\u0131m\u0131nda bulunmalar\u0131 bunlar\u0131n \u00f6zel esaslara tabi tutulmas\u0131n\u0131 engellemeyecektir.<\/span><\/p>  <p><span class=\"large\">7143 say\u0131l\u0131 kanunun 5\u2019inci maddesi kapsam\u0131nda KDV art\u0131r\u0131m\u0131nda bulunmas\u0131na ba\u011fl\u0131 olarak \u00f6zel esaslar kapsam\u0131ndan \u00e7\u0131kar\u0131lan veya \u00f6zel esaslar kapsam\u0131na al\u0131nmayan m\u00fckelleflerin iade taleplerinde haklar\u0131nda olumsuzluk bulunan m\u00fckelleflerden al\u0131mlar\u0131n\u0131n bulundu\u011funun tespiti halinde;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sahte belge d\u00fczenleme raporu veya tespiti bulunan m\u00fckelleflerden yapt\u0131klar\u0131 al\u0131\u015flara isabet eden k\u0131sma \u00fc\u00e7 kat,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Muhteviyat\u0131 itibar\u0131yla, yan\u0131lt\u0131c\u0131 belge d\u00fczenleme raporu veya tespiti bulunan m\u00fckelleflerden yapt\u0131klar\u0131 al\u0131\u015flara isabet eden k\u0131sma iki kat teminat g\u00f6stermeleri kayd\u0131yla, bu k\u0131sm\u0131n iadesinin teminat kar\u015f\u0131l\u0131\u011f\u0131nda, kalan k\u0131sm\u0131n iadesi genel esaslara g\u00f6re yerine getirilecektir. Teminat ise vergi inceleme raporuyla \u00e7\u00f6z\u00fclebilecektir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kendileri hakk\u0131nda herhangi bir olumsuzluk bulunmad\u0131\u011f\u0131 halde do\u011frudan mal veya hizmet temin etti\u011fi m\u00fckellefler hakk\u0131nda sahte belge ve muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenleme raporu veya tespiti bulunan m\u00fckelleflerin 15 g\u00fcn i\u00e7inde olumsuzlu\u011fu giderebilecekleri hususu kendilerine bildirilecektir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"kdvde-olumsuz-rapordan-kurtulma-olanagi","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":"KDV\u2019de olumsuz rapordan kurtulma olana\u011f\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":210,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}