{"status":true,"post":{"id":12615,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:18:11","created_at":"2015-09-06T21:00:00.000000Z","updated_at":"2022-10-21T06:18:11.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12615,"is_featured":0,"title":"\u00d6TV\u2019de IV say\u0131l\u0131 liste 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\">\u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli IV. say\u0131l\u0131 listede, genel itibariyle, havyar ve havyar yerine kullan\u0131lan \u00fcr\u00fcnler, kozmetik \u00fcr\u00fcnleri, k\u00fcrkler ve k\u00fcrkten giyim e\u015fyas\u0131, muz\u0131r ne\u015friyat, sofra, mutfak, tuvalet, yaz\u0131hane, ev tezyinat\u0131 ve benzeri i\u015fler i\u00e7in baz\u0131 cam e\u015fyalar, manik\u00fcr ve pedik\u00fcr tak\u0131m ve aletleri, alt\u0131n ve g\u00fcm\u00fc\u015f kaplama, ka\u015f\u0131k, \u00e7atal ve ka\u015f\u0131k-\u00e7atal tak\u0131mlar\u0131, klimalar, \u0131s\u0131t\u0131c\u0131lar, beyaz e\u015fyalar, elektrik motorlu ara\u00e7lar\u0131n\u0131n motorunu \u00e7al\u0131\u015ft\u0131rmaya mahsus ara\u00e7 pilleri, k\u00fc\u00e7\u00fck ev aletleri, cep telefonu, telsiz-telefon cihazlar\u0131, mikrofon, hoparl\u00f6r, kulakl\u0131k, emplifikat\u00f6rler, ses kay\u0131t ve \u00e7alma cihazlar\u0131, infarared ile \u00e7al\u0131\u015fan uzaktan kumanda cihaz\u0131, inci ve k\u0131ymetli ta\u015flardan mamul saat kay\u0131\u015flar\u0131, tabancalar ve di\u011fer ate\u015fli silahlar ile s\u00fcrg\u00fcl\u00fc silahlar, kristal avizeler, baz\u0131 oyun e\u015fyalar\u0131, hayvansal maddelerden s\u00fcs e\u015fyalar\u0131 gibi mallar yer almaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">\u00d6zel T\u00fcketim Vergisi IV. Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalar uyar\u0131nca bu listedeki tarife pozisyon numaralar\u0131nda s\u0131n\u0131fland\u0131r\u0131lan mallar\u0131n aksam ve par\u00e7alar\u0131 tek ba\u015flar\u0131na bu listede yer alan tarife pozisyon ve g\u00fcmr\u00fck tarife istatistik pozisyon numaralar\u0131 kapsam\u0131nda ayr\u0131 bir mal olarak yer almamalar\u0131 kayd\u0131yla \u00d6TV\u2019ye tabi olmayacakt\u0131r. (20 A\u011fustos 2015 g\u00fcn ve 29451 say\u0131l\u0131 Resmi Gazete) <\/span><\/p>  <p><span class=\"large\">Kural olarak \u00d6TV\u2019nin konusuna giren mallar\u0131n tan\u0131mlanmas\u0131nda T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nde yer alan tan\u0131mlamalar dikkate al\u0131nmaktad\u0131r. Bunun d\u0131\u015f\u0131nda di\u011fer mevzuatta yer alan tan\u0131mlar dikkate al\u0131nmamaktad\u0131r. Ancak T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli ve \u0130zahnamesi\u2019nde tan\u0131mlama veya a\u00e7\u0131klama olmad\u0131\u011f\u0131 durumlarda, Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan belirleme ve a\u00e7\u0131klamalar do\u011frultusunda i\u015flem yap\u0131lmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere \u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun 3. maddesinde vergiyi do\u011furan olay i\u015flemlerin \u00f6zelliklerine g\u00f6re ayr\u0131 ayr\u0131 tayin ve tespit edilmi\u015ftir. <\/span><span class=\"large\">Buna g\u00f6re IV. say\u0131l\u0131 liste kapsam\u0131ndaki mallar\u0131n;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6000003814697px;\">Tesliminde vergiyi do\u011furan olay, bunlar\u0131 imal edenler ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirenler taraf\u0131ndan teslimi,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Tesliminden \u00f6nce fatura veya benzeri belgeler verilmesi hallerinde vergiyi do\u011furan olay, bu belgelerde g\u00f6sterilen miktarla s\u0131n\u0131rl\u0131 olmak \u00fczere, fatura veya benzeri belgelerin d\u00fczenlenmesi,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">K\u0131s\u0131m k\u0131s\u0131m tesliminin mutat oldu\u011fu veya bu hususta mutab\u0131k kal\u0131nd\u0131\u011f\u0131 hallerde vergiyi do\u011furan olay, her bir k\u0131sm\u0131n teslimi,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Komisyoncular vas\u0131tas\u0131yla veya konsinyasyon suretiyle sat\u0131\u015f\u0131nda vergiyi do\u011furan olay, imalat\u00e7\u0131 taraf\u0131ndan bu mallar\u0131n komisyoncuya veya konsinyi i\u015fletmelere verildi\u011fi anda de\u011fil, bu mallar\u0131n komisyoncular veya konsinyi i\u015fletmeler taraf\u0131ndan al\u0131c\u0131ya teslimi,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">\u0130thalat\u0131nda vergiyi do\u011furan olay, G\u00fcmr\u00fck Kanunu\u2019na g\u00f6re g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fmas\u0131, ithalat vergilerine tabi olmayan i\u015flemlerde ise g\u00fcmr\u00fck beyannamesinin tescili an\u0131nda meydana gelmektedir.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6000003814697px;\">\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun 4. maddesinin (2) numaral\u0131 f\u0131kras\u0131 kapsam\u0131nda \u00d6zel T\u00fcketim Vergisi m\u00fckellefinin T\u00fcrkiye i\u00e7inde ikametgah\u0131n\u0131n, i\u015fyerinin, kanuni ve i\u015f merkezlerinin bulunmamas\u0131 halinde, verginin konusuna giren mallar\u0131, m\u00fckelleften teslim alanlar veya ad\u0131na hareket edenler \u00d6TV\u2019nin beyan\u0131 ve \u00f6denmesiyle ilgili \u00f6devlerin yerine getirilmesinden m\u00fckellefler gibi sorumlu olmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun 4. maddesinin (3) numaral\u0131 f\u0131kras\u0131na g\u00f6re de fiili veya kaydi envanter s\u0131ras\u0131nda kanuna ekli listelerdeki mallar\u0131n belgesiz olarak bulunduruldu\u011funun tespiti halinde belgesiz mal bulunduran m\u00fckelleflere bu mallar\u0131n al\u0131\u015f belgelerinin ibraz\u0131 i\u00e7in tespit tarihinden itibaren 10 g\u00fcnl\u00fck bir s\u00fcre verilmektedir. Bu s\u00fcre i\u00e7inde al\u0131\u015f belgelerinin ibraz edilememesi halinde, belgesi ibraz edilemeyen mal\u0131n, tespit tarihindeki emsal bedeli \u00fczerinden hesaplanan \u00d6TV; al\u0131\u015f\u0131n\u0131 belgeleyemeyen m\u00fckellef ad\u0131na re\u2019sen tarh edilerek, bu tarhiyata ayr\u0131ca vergi ziya\u0131 cezas\u0131 uygulanmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"otvde-iv-sayili-liste-uygulamasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u00d6TV\u2019de IV say\u0131l\u0131 liste 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":1073,"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":12714,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12615,"locale":"tr","category_id":73,"title":"\u00d6TV\u2019de IV say\u0131l\u0131 liste 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\">\u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli IV. say\u0131l\u0131 listede, genel itibariyle, havyar ve havyar yerine kullan\u0131lan \u00fcr\u00fcnler, kozmetik \u00fcr\u00fcnleri, k\u00fcrkler ve k\u00fcrkten giyim e\u015fyas\u0131, muz\u0131r ne\u015friyat, sofra, mutfak, tuvalet, yaz\u0131hane, ev tezyinat\u0131 ve benzeri i\u015fler i\u00e7in baz\u0131 cam e\u015fyalar, manik\u00fcr ve pedik\u00fcr tak\u0131m ve aletleri, alt\u0131n ve g\u00fcm\u00fc\u015f kaplama, ka\u015f\u0131k, \u00e7atal ve ka\u015f\u0131k-\u00e7atal tak\u0131mlar\u0131, klimalar, \u0131s\u0131t\u0131c\u0131lar, beyaz e\u015fyalar, elektrik motorlu ara\u00e7lar\u0131n\u0131n motorunu \u00e7al\u0131\u015ft\u0131rmaya mahsus ara\u00e7 pilleri, k\u00fc\u00e7\u00fck ev aletleri, cep telefonu, telsiz-telefon cihazlar\u0131, mikrofon, hoparl\u00f6r, kulakl\u0131k, emplifikat\u00f6rler, ses kay\u0131t ve \u00e7alma cihazlar\u0131, infarared ile \u00e7al\u0131\u015fan uzaktan kumanda cihaz\u0131, inci ve k\u0131ymetli ta\u015flardan mamul saat kay\u0131\u015flar\u0131, tabancalar ve di\u011fer ate\u015fli silahlar ile s\u00fcrg\u00fcl\u00fc silahlar, kristal avizeler, baz\u0131 oyun e\u015fyalar\u0131, hayvansal maddelerden s\u00fcs e\u015fyalar\u0131 gibi mallar yer almaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">\u00d6zel T\u00fcketim Vergisi IV. Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalar uyar\u0131nca bu listedeki tarife pozisyon numaralar\u0131nda s\u0131n\u0131fland\u0131r\u0131lan mallar\u0131n aksam ve par\u00e7alar\u0131 tek ba\u015flar\u0131na bu listede yer alan tarife pozisyon ve g\u00fcmr\u00fck tarife istatistik pozisyon numaralar\u0131 kapsam\u0131nda ayr\u0131 bir mal olarak yer almamalar\u0131 kayd\u0131yla \u00d6TV\u2019ye tabi olmayacakt\u0131r. (20 A\u011fustos 2015 g\u00fcn ve 29451 say\u0131l\u0131 Resmi Gazete) <\/span><\/p>  <p><span class=\"large\">Kural olarak \u00d6TV\u2019nin konusuna giren mallar\u0131n tan\u0131mlanmas\u0131nda T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nde yer alan tan\u0131mlamalar dikkate al\u0131nmaktad\u0131r. Bunun d\u0131\u015f\u0131nda di\u011fer mevzuatta yer alan tan\u0131mlar dikkate al\u0131nmamaktad\u0131r. Ancak T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli ve \u0130zahnamesi\u2019nde tan\u0131mlama veya a\u00e7\u0131klama olmad\u0131\u011f\u0131 durumlarda, Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan belirleme ve a\u00e7\u0131klamalar do\u011frultusunda i\u015flem yap\u0131lmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere \u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun 3. maddesinde vergiyi do\u011furan olay i\u015flemlerin \u00f6zelliklerine g\u00f6re ayr\u0131 ayr\u0131 tayin ve tespit edilmi\u015ftir. <\/span><span class=\"large\">Buna g\u00f6re IV. say\u0131l\u0131 liste kapsam\u0131ndaki mallar\u0131n;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6000003814697px;\">Tesliminde vergiyi do\u011furan olay, bunlar\u0131 imal edenler ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirenler taraf\u0131ndan teslimi,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Tesliminden \u00f6nce fatura veya benzeri belgeler verilmesi hallerinde vergiyi do\u011furan olay, bu belgelerde g\u00f6sterilen miktarla s\u0131n\u0131rl\u0131 olmak \u00fczere, fatura veya benzeri belgelerin d\u00fczenlenmesi,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">K\u0131s\u0131m k\u0131s\u0131m tesliminin mutat oldu\u011fu veya bu hususta mutab\u0131k kal\u0131nd\u0131\u011f\u0131 hallerde vergiyi do\u011furan olay, her bir k\u0131sm\u0131n teslimi,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Komisyoncular vas\u0131tas\u0131yla veya konsinyasyon suretiyle sat\u0131\u015f\u0131nda vergiyi do\u011furan olay, imalat\u00e7\u0131 taraf\u0131ndan bu mallar\u0131n komisyoncuya veya konsinyi i\u015fletmelere verildi\u011fi anda de\u011fil, bu mallar\u0131n komisyoncular veya konsinyi i\u015fletmeler taraf\u0131ndan al\u0131c\u0131ya teslimi,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">\u0130thalat\u0131nda vergiyi do\u011furan olay, G\u00fcmr\u00fck Kanunu\u2019na g\u00f6re g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fmas\u0131, ithalat vergilerine tabi olmayan i\u015flemlerde ise g\u00fcmr\u00fck beyannamesinin tescili an\u0131nda meydana gelmektedir.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6000003814697px;\">\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun 4. maddesinin (2) numaral\u0131 f\u0131kras\u0131 kapsam\u0131nda \u00d6zel T\u00fcketim Vergisi m\u00fckellefinin T\u00fcrkiye i\u00e7inde ikametgah\u0131n\u0131n, i\u015fyerinin, kanuni ve i\u015f merkezlerinin bulunmamas\u0131 halinde, verginin konusuna giren mallar\u0131, m\u00fckelleften teslim alanlar veya ad\u0131na hareket edenler \u00d6TV\u2019nin beyan\u0131 ve \u00f6denmesiyle ilgili \u00f6devlerin yerine getirilmesinden m\u00fckellefler gibi sorumlu olmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun 4. maddesinin (3) numaral\u0131 f\u0131kras\u0131na g\u00f6re de fiili veya kaydi envanter s\u0131ras\u0131nda kanuna ekli listelerdeki mallar\u0131n belgesiz olarak bulunduruldu\u011funun tespiti halinde belgesiz mal bulunduran m\u00fckelleflere bu mallar\u0131n al\u0131\u015f belgelerinin ibraz\u0131 i\u00e7in tespit tarihinden itibaren 10 g\u00fcnl\u00fck bir s\u00fcre verilmektedir. Bu s\u00fcre i\u00e7inde al\u0131\u015f belgelerinin ibraz edilememesi halinde, belgesi ibraz edilemeyen mal\u0131n, tespit tarihindeki emsal bedeli \u00fczerinden hesaplanan \u00d6TV; al\u0131\u015f\u0131n\u0131 belgeleyemeyen m\u00fckellef ad\u0131na re\u2019sen tarh edilerek, bu tarhiyata ayr\u0131ca vergi ziya\u0131 cezas\u0131 uygulanmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"otvde-iv-sayili-liste-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":"\u00d6TV\u2019de IV say\u0131l\u0131 liste uygulamas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1073,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}