{"id":307,"date":"2020-03-01T08:14:28","date_gmt":"2020-03-01T08:14:28","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=307"},"modified":"2023-11-10T08:20:13","modified_gmt":"2023-11-10T08:20:13","slug":"yuklenilen-kdv-sorunu","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=307","title":{"rendered":"Y\u00fcklenilen KDV Sorunu"},"content":{"rendered":"\n

Y\u0130NE AYNI SORUN: GE\u00c7M\u0130\u015e D\u00d6NEMLERDE \u0130ND\u0130R\u0130LM\u0130\u015e OLAN KDV Y\u00dcKLEN\u0130LEN KDV L\u0130STES\u0130NE YAZILAB\u0130L\u0130R M\u0130? <\/strong><\/p>\n\n\n\n

SORUN NE?<\/strong><\/p>\n\n\n\n

KDV uygulamas\u0131nda sat\u0131n\nal\u0131nan mal ve hizmetlere \u00f6denen KDV, bunlar\u0131n sat\u0131\u015f\u0131, imalata girmesi veya\n\u00fczerinden katma de\u011fer yarat\u0131lmas\u0131 beklenmeksizin sat\u0131n al\u0131nd\u0131\u011f\u0131 d\u00f6nemde\nindirilecek KDV olarak dikkate al\u0131nabilmektedir. Bir vergilendirme d\u00f6neminde hesaplanan\nverginin bulunmamas\u0131 veya hesaplanan verginin indirilecek vergiden az olmas\u0131\nhalinde indirilemeyen KDV, kural olarak bir sonraki d\u00f6nemde indirilmek \u00fczere\ndevredilmektedir. (KDV K. m.29\/2)<\/p>\n\n\n\n

Ancak KDV Kanununun 32.\nmaddesi, bu maddede say\u0131lan h\u00fck\u00fcmlerle vergiden istisna edilmi\u015f i\u015flemlerle\nilgili olup indirilemeyen KDV\u2019nin iade edilece\u011fini h\u00fckme ba\u011flam\u0131\u015ft\u0131r. \u0130ade\nedilecek olan tutar, s\u00f6z konusu istisnalar kapsam\u0131nda KDV hesaplanmayan\ni\u015flemlerin ger\u00e7ekle\u015ftirilmesine y\u00f6nelik sat\u0131n al\u0131nan mal veya hizmetlere\n\u00f6denmi\u015f olan (teknik olarak \u201cy\u00fcklenilen vergi\u201d olarak isimlendirilen) KDV\u2019nin\nindirilemeyen k\u0131sm\u0131d\u0131r. \u00c7o\u011fu zaman istisna kapsam\u0131ndaki i\u015flemlerin yap\u0131ld\u0131\u011f\u0131\nd\u00f6nemde, bu i\u015flemlerle ilgili y\u00fcklenilen vergilerin bir k\u0131sm\u0131 veya tamam\u0131\nge\u00e7mi\u015f d\u00f6nemlerde fiilen indirilmi\u015f olabilmektedir.<\/p>\n\n\n\n

\u0130\u015fte sorun burada ortaya\n\u00e7\u0131kmaktad\u0131r. Kanunun 32. maddesine g\u00f6re iadesi yap\u0131lacak olan \u201cindirilemeyen\nKDV\u201d; y\u00fcklenilen vergilerden istisna kapsam\u0131ndaki i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme\nkadar fiilen indirim konusu yap\u0131lamam\u0131\u015f olan tutar m\u0131d\u0131r? Yoksa istisna\nkapsam\u0131ndaki i\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6nemde indirilemeyen tutar m\u0131d\u0131r?<\/p>\n\n\n\n

<\/p>\n\n\n\n

KONUYLA \u0130LG\u0130L\u0130 D\u00dcZENLEMELER<\/strong><\/p>\n\n\n\n

Bu konu, KDV\u2019nin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 1985 y\u0131l\u0131ndan beri tart\u0131\u015f\u0131lmaktad\u0131r.  Ba\u015flang\u0131\u00e7ta idare genel bir d\u00fczenleme yapmam\u0131\u015f, y\u00fcklenilen vergilerin istisna kapsam\u0131ndaki i\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6nemde indirilememesi halinde iade yap\u0131labilece\u011fi y\u00f6n\u00fcnde \u00f6zelgeler vermi\u015ftir. Ancak denetim elemanlar\u0131n\u0131n, istisna kapsam\u0131ndaki i\u015flemle ilgili y\u00fcklenilenilen vergilerin i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme kadar indirim konusu yap\u0131lm\u0131\u015f oldu\u011funu ispatlayarak iadeleri reddetmeleri, m\u00fckellefler ile idare aras\u0131nda ihtilaflara neden olmu\u015ftur.<\/p>\n\n\n\n

Konuyu basite indirgeyen bir \u00f6rnekle a\u00e7\u0131klayabiliriz. Ocak 2020 d\u00f6neminde <\/a>180 TL KDV \u00f6deyerek mal al\u0131nm\u0131\u015f, bu d\u00f6nemde sat\u0131lan di\u011fer mallar dolay\u0131s\u0131yla 200 TL KDV hesaplanm\u0131\u015f, dolay\u0131s\u0131yla vergi dairesine (200 \u2013 180) 20 TL KDV yat\u0131r\u0131lm\u0131\u015f olsun. Sat\u0131n al\u0131nan mal \u015eubat 2020 d\u00f6neminde yurt d\u0131\u015f\u0131na ihra\u00e7 edilmi\u015f, ayn\u0131 d\u00f6nemde sat\u0131n al\u0131nan di\u011fer mal ve hizmetlere 300 TL KDV \u00f6denmi\u015f olsun. Bu d\u00f6nemde ba\u015fka herhangi bir sat\u0131\u015f olmad\u0131\u011f\u0131 i\u00e7in hesaplanan vergi de bulunmas\u0131n. Bu durumda ihra\u00e7 edilen malla ilgili y\u00fcklenilen KDV (180 TL) Ocak 2020 d\u00f6neminde fiilen indirim konusu yap\u0131lm\u0131\u015f oldu\u011fu i\u00e7in, \u015eubat d\u00f6nemdeki indirilemeyen 300 TL KDV sonraki d\u00f6neme devrolacak ve iade do\u011fmayacak m\u0131? Yoksa indirilemeyen KDV\u2019nin ihracata ili\u015fkin y\u00fcklenilen vergi tutar\u0131 olan 180 TL\u2019si iade edilip, 120 TL\u2019lik k\u0131s\u0131m m\u0131 sonraki d\u00f6neme devredilecek?<\/p>\n\n\n\n

A) 39 Seri No.lu KDV Genel\nTebli\u011fi<\/strong><\/p>\n\n\n\n

Bu konudaki ihtilaflar\n\u00fczerine 12\/3\/1992 tarihinde yay\u0131mlanan 39 Seri No.lu KDV Genel Tebli\u011finde sorun,\nidarenin tutumunu yans\u0131t\u0131r \u015fekilde \u00e7\u00f6z\u00fcme ba\u011flanm\u0131\u015ft\u0131r. Yeni dizayn edilen KDV\nbeyannamesinin d\u00fczenlenmesine ili\u015fkin a\u00e7\u0131klamalar\u0131n yap\u0131ld\u0131\u011f\u0131 bu tebli\u011fin (D)\nb\u00f6l\u00fcm\u00fcnde, iade hakk\u0131 do\u011furan i\u015flemlere ili\u015fkin bildirimin doldurulmas\u0131nda\n\u201cY\u00fcklenilen KDV\u201d ba\u015fl\u0131kl\u0131 sat\u0131rlara, y\u00fcklenilen toplam vergilerden o d\u00f6nemde\nger\u00e7ekle\u015ftirilen iade hakk\u0131 do\u011furan i\u015flemlere isabet eden k\u0131sm\u0131n yaz\u0131laca\u011f\u0131, bu\ntutar\u0131n \u00f6nceki d\u00f6nemlerde verilen beyannamelere g\u00f6re indirimle giderilip\ngiderilmedi\u011fine bak\u0131lmayaca\u011f\u0131 <\/strong>belirtilmi\u015ftir. B\u00f6ylece iade hakk\u0131 do\u011furan\ni\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6nemde hesaplanan vergiden, toplam indirilecek verginin\nd\u00fc\u015f\u00fclmesinden sonra indirilemeyen k\u0131s\u0131m kal\u0131rsa, bu tutar\u0131n, bildirimde beyan\nedilen y\u00fcklenilen vergi tutar\u0131n\u0131 a\u015fmayan k\u0131sm\u0131 iade edilecek, kalan k\u0131s\u0131m\nsonraki d\u00f6neme devredilecektir.<\/p>\n\n\n\n

B) KDV Genel Tebli\u011fi \u201ctasla\u011f\u0131\u201d<\/strong><\/p>\n\n\n\n

Uygulamaya bu \u015fekilde y\u00f6n\nverilmesine ra\u011fmen, zaman zaman denetim elemanlar\u0131n\u0131n tebli\u011fle yap\u0131lan bu\na\u00e7\u0131klamay\u0131 g\u00f6zard\u0131 ederek, indirimle telafi edilmi\u015f olan verginin iade hesab\u0131na\ndahil edilmesine muhalefet ettikleri g\u00f6zlenmi\u015ftir. Bu uygulamalar gelir\nidaresini de etkilemi\u015f olmal\u0131 ki, KDV Kanununun 32. maddesinde say\u0131lan istisna\nuygulamalar\u0131n\u0131n kapsam\u0131 ile bu uygulamalardan kaynaklanan iade taleplerinin\nyerine getirilmesine ili\u015fkin usul ve esaslar\u0131n belirlenmesine ili\u015fkin olarak 1 \u015eubat\n2013 tarihinde internet sitesine konulan tebli\u011f tasla\u011f\u0131n\u0131n (III-A\/1.2.)\nb\u00f6l\u00fcm\u00fcnde a\u015fa\u011f\u0131daki a\u00e7\u0131klama yer alm\u0131\u015ft\u0131r:<\/p>\n\n\n\n

\u201cY\u00fcklenilen KDV\nbulunurken, m\u00fckellefin y\u00fcklenilen toplam vergileri i\u00e7inde, o d\u00f6nemde\nger\u00e7ekle\u015ftirilen iade hakk\u0131 do\u011furan i\u015flemlere isabet eden k\u0131s\u0131m hesaplan\u0131r. Bu\nhesaplama sonucu bulunacak vergi, beyannamenin ilgili sat\u0131rlar\u0131nda beyan\nedilir.<\/em><\/p>\n\n\n\n

Tarh zamana\u015f\u0131m\u0131 \u00f6ncesi\nd\u00f6nemlere ili\u015fkin al\u0131m ve giderler nedeniyle y\u00fcklenilen KDV, iade konusu\nyap\u0131lacak tutar\u0131n hesab\u0131nda dikkate al\u0131nmaz.<\/em><\/p>\n\n\n\n

Ayr\u0131ca, indirim konusu\nyap\u0131lan d\u00f6nem ve sonraki d\u00f6nemlerde \u00f6denmesi gereken KDV beyan edilmi\u015f olmas\u0131\nya da devreden KDV olmamas\u0131 hallerinde, \u00f6denmesi gereken KDV beyan edilen ya da\ndevreden KDV olmayan d\u00f6nem ve \u00f6ncesinde, iade hakk\u0131 do\u011furan i\u015flem dolay\u0131s\u0131yla y\u00fcklenilen\nKDV tutarlar\u0131 indirim yoluyla telafi edildi\u011finden iade hesab\u0131na dahil edilmez.\nAra d\u00f6nemlerde y\u00fcklenilen KDV, devreden KDV kar\u015f\u0131la\u015ft\u0131rmas\u0131 yap\u0131larak, devreden\nKDV beyan\u0131 bulunmakla birlikte, s\u00f6z konusu d\u00f6nemlerde y\u00fcklenilen KDV tutar\u0131ndan\nd\u00fc\u015f\u00fck olmas\u0131 halinde k\u00fc\u00e7\u00fck olan tutar iade hesab\u0131na dahil edilebilir<\/em><\/strong>.\u201d<\/p>\n\n\n\n

Bu ifade 39 Seri No.lu\nTebli\u011fdeki a\u00e7\u0131klaman\u0131n tam z\u0131dd\u0131d\u0131r. A\u00e7\u0131klamay\u0131 okuyanlar gelir idaresinin\ng\u00f6r\u00fc\u015f de\u011fi\u015ftirdi\u011fini d\u00fc\u015f\u00fcnm\u00fc\u015ft\u00fcr. \u0130lerleyen g\u00fcnlerde tebli\u011f tasla\u011f\u0131nda baz\u0131\nde\u011fi\u015fiklikler yap\u0131lmas\u0131na ragmen, tasla\u011f\u0131n (III-A\/1.2.) b\u00f6l\u00fcm\u00fcndeki bu a\u00e7\u0131klama\nde\u011fi\u015fmemi\u015ftir. Art\u0131k herkes, istisna uygulamalar\u0131n\u0131n kapsam\u0131 ile bu\nuygulamalardan kaynaklanan iade taleplerinin yerine getirilmesine ili\u015fkin usul\nve esaslar\u0131n belirlenmesine ili\u015fkin tebli\u011fin yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmesini beklerken\ns\u00fcrpriz bir geli\u015fme ya\u015fanm\u0131\u015ft\u0131r. 26 Nisan 2014 tarihli Resmi Gazetede, o g\u00fcne\nkadar yay\u0131mlanm\u0131\u015f olan 123 tane KDV genel tebli\u011fini y\u00fcr\u00fcrl\u00fckten kald\u0131rarak tek\ntebli\u011f haline getiren KDV Genel Uygulama Tebli\u011fi yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

C) KDV Genel Uygulama\nTebli\u011fi<\/strong><\/p>\n\n\n\n

KDV Genel Uygulama\nTebli\u011finin \u201cKDV \u0130adesinde Ortak Hususlar\u201d ba\u015fl\u0131kl\u0131 (IV-A\/1.1 ve 2.) b\u00f6l\u00fcm\u00fcnde\nyer alan a\u00e7\u0131klamalar \u015f\u00f6yledir: <\/p>\n\n\n\n

\u201c\u0130\u015flemin b\u00fcnyesine giren\nKDV, teslim i\u015flemlerinde mal\u0131n \u00fcretimi, iktisab\u0131, muhafazas\u0131 ve teslimi; hizmet\ni\u015flemlerinde ise ifa edilen hizmetin meydana getirilmesi ile do\u011frudan veya\ndolayl\u0131 olarak ilgisi bulunan harcamalar nedeniyle y\u00fcklenilen KDV\u2019den olu\u015fur.<\/em><\/p>\n\n\n\n

KDV\u2019nin, iade hakk\u0131 do\u011furan\ni\u015flemlerin ger\u00e7ekle\u015fti\u011fi d\u00f6nemde ortaya \u00e7\u0131km\u0131\u015f olmas\u0131 \u015fart de\u011fildir. \u0130ade hakk\u0131\ndo\u011furan i\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6nemden \u00f6nce yukar\u0131da belirtilen al\u0131mlargiderler\nnedeniyle \u00f6denen\/bor\u00e7lan\u0131lan KDV de bu tutara d\u00e2hildir.<\/em><\/p>\n\n\n\n

\u0130ade hakk\u0131 do\u011furan i\u015flemler\ni\u00e7in y\u00fcklenilen KDV, \u00f6ncelikle indirim konusu yap\u0131l\u0131r. \u0130ndirimle giderilemeyen\nbir miktar\u0131n kalmas\u0131 halinde, kalan tutar iade hakk\u0131 do\u011furan i\u015flemin\nger\u00e7ekle\u015fti\u011fi d\u00f6nemde iade edilecek KDV olarak dikkate al\u0131nabilir.<\/em><\/p>\n\n\n\n

\u0130ade hakk\u0131 do\u011furan i\u015flemle\nilgili talep edilecek KDV tutar\u0131;<\/em><\/p>\n\n\n\n

a) \u0130ade hakk\u0131 do\u011furan\ni\u015flemin do\u011frudan girdisini olu\u015fturan mal ve hizmetler,<\/em><\/p>\n\n\n\n

b) \u0130ade hakk\u0131 do\u011furan\ni\u015flemle ilgili olan telefon, k\u0131rtasiye, posta, ula\u015f\u0131m, konaklama, akaryak\u0131t,\nelektrik, su, b\u00fcro malzemeleri, muhasebe, rekl\u00e2m, temizlik malzemeleri, kira\nvb. Genel imal ve genel idare giderlerinden iade hakk\u0131 do\u011furan i\u015fleme isabet\neden k\u0131s\u0131m,<\/em><\/p>\n\n\n\n

c) \u0130ade hakk\u0131 do\u011furan\ni\u015flemde kullan\u0131lan AT\u0130K\u2019in al\u0131m\u0131,<\/em><\/p>\n\n\n\n

nedeniyle y\u00fcklenilen KDV\u2019den\nolu\u015fur.<\/em><\/p>\n\n\n\n

\u0130ade tutar\u0131n\u0131n\nhesaplanmas\u0131nda, \u00f6nce i\u015flemin b\u00fcnyesine do\u011frudan giren harcamalar nedeniyle\ny\u00fcklenilen KDV dikkate al\u0131n\u0131r. Daha sonra ilgili d\u00f6nem genel imal ve genel\nidare giderleri i\u00e7in y\u00fcklenilen KDV\u2019den pay verilir. Bu \u015fekilde hesaplanan\ntutar\u0131n, azami iade edilebilir KDV tutar\u0131n\u0131 a\u015fmamas\u0131 halinde, bu tutar ile\nazami iade edilebilir KDV tutar\u0131 aras\u0131ndaki farka isabet eden tutar kadar\nAT\u0130K\u2019ler dolay\u0131s\u0131yla y\u00fcklenilen KDV\u2019den iade hesab\u0131na pay verilebilir.<\/em>\u201d<\/p>\n\n\n\n

G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi KDV Genel\nUygulama Tebli\u011finde, daha \u00f6nce yay\u0131mlanm\u0131\u015f olan KDV iadelerine ili\u015fkin tebli\u011f\ntasla\u011f\u0131ndaki s\u0131n\u0131rlay\u0131c\u0131 ifade yer almad\u0131\u011f\u0131 gibi, bu uygulamay\u0131 \u00e7a\u011fr\u0131\u015ft\u0131racak\n(y\u00fcklenilen vergilerden daha \u00f6nce indirimle giderilmi\u015f olan k\u0131sm\u0131n iade\nhesab\u0131na dahil edilmeyece\u011fine dair) bir a\u00e7\u0131klama da yap\u0131lmam\u0131\u015ft\u0131r. B\u00f6ylece\ntaslakta \u00f6ng\u00f6r\u00fclen uygulaman\u0131n hayata ge\u00e7irilmedi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n\n\n\n

D) \u0130stanbul Vergi Dairesi\nBa\u015fkanl\u0131\u011f\u0131 Tamimi<\/strong><\/p>\n\n\n\n

Ancak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n konu ile ilgili m\u00fctalas\u0131n\u0131 istedi\u011fi yaz\u0131ya cevaben g\u00f6nderdi\u011fi 19\/2\/2015 tarihli ve 15885 say\u0131l\u0131 yaz\u0131s\u0131nda, iade hakk\u0131 do\u011furan i\u015flemin ger\u00e7ekle\u015fti\u011fi vergilendirme d\u00f6neminden iade talebinin yap\u0131ld\u0131\u011f\u0131 vergilendirme d\u00f6nemine kadar devreden KDV tutarlar\u0131n\u0131n dikkate al\u0131naca\u011f\u0131n\u0131, bu aradaki vergilendirme d\u00f6nemlerinde y\u00fcklenilen KDV\u2019den daha az devreden KDV olmas\u0131 durumunda iade edilecek KDV\u2019nin devreden KDV tutar\u0131 kadar olaca\u011f\u0131, aradaki vergilendirme d\u00f6nemlerinden herhangi bir birinde \u00f6denecek KDV \u00e7\u0131kmas\u0131 durumunda y\u00fcklenilen vergiler indirim yoluyla telafi edilmi\u015f olaca\u011f\u0131ndan iade talep edilmesinin m\u00fcmk\u00fcn olmayaca\u011f\u0131n\u0131 bildirmi\u015ftir.<\/p>\n\n\n\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n\nbu yaz\u0131s\u0131 \u00fczerine \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n (M\u00fckellef\nHizmetleri KDV Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc) ba\u011fl\u0131 birimlerine g\u00f6nderdi\u011fi 341 s\u0131ra numaral\u0131 \u201cKDV\nTamimleri (Birle\u015ftirilmi\u015f ve G\u00fcncellenmi\u015f)\u201d ba\u015fl\u0131kl\u0131 \u00e7al\u0131\u015fmas\u0131n\u0131n 5. b\u00f6l\u00fcm\u00fcnde:<\/a><\/p>\n\n\n\n

\u201cKDV Genel Uygulama\nTebli\u011finin (IV\/A) 1.1. Kapsam b\u00f6l\u00fcm\u00fcnde \u201c\u0130ade hakk\u0131 do\u011furan i\u015flemler i\u00e7in\ny\u00fcklenilen KDV, \u00f6ncelikle indirim konusu yap\u0131l\u0131r. \u0130ndirimle giderilemeyen bir\nmiktar\u0131n kalmas\u0131 halinde, kalan tutar iade hakk\u0131 do\u011furan i\u015flemin ger\u00e7ekle\u015fti\u011fi\nd\u00f6nemde iade edilecek KDV olarak dikkate al\u0131nabilir.\u201d denilmektedir.<\/em><\/p>\n\n\n\n

KDV Genel Uygulama\nTebli\u011finin y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden sonraki d\u00f6nemlere ili\u015fkin iade taleplerinde, indirimle\ngiderilemeyen bir miktar\u0131n kalmas\u0131 halinde, kalan tutar iade hakk\u0131 do\u011furan\ni\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6nemde iade edilecek KDV olarak dikkate al\u0131nabilir.\nY\u00fcklenilen KDV\u2019nin indirim yoluyla giderilip giderilmedi\u011finin hesab\u0131nda,\ny\u00fcklenilen KDV listelerinde yer alan KDV\u2019nin indirilecek KDV hesab\u0131na dahil\nedildi\u011fi d\u00f6nemden iade hakk\u0131 do\u011furan i\u015flemin ger\u00e7ekle\u015fti\u011fi vergilendirme\nd\u00f6nemine kadar devreden KDV tutarlar\u0131 dikkate al\u0131n\u0131r. Bu aradaki vergilendirme\nd\u00f6nemlerine ili\u015fkin beyannamelerde y\u00fcklenilen KDV tutarlar\u0131ndan daha az\ndevreden KDV olmas\u0131 durumunda, y\u00fcklenilen KDV ile devreden KDV aras\u0131ndaki tutar\nindirim yoluyla telafi edildi\u011finden, iade edilecek KDV aradaki d\u00f6nemlerde\ndevreden KDV\u2019nin en d\u00fc\u015f\u00fck oldu\u011fu tutarla s\u0131n\u0131rl\u0131d\u0131r. Bu aradaki vergilendirme\nd\u00f6nemlerine ili\u015fkin beyannamelerden herhangi birinde \u00f6denecek KDV \u00e7\u0131kmas\u0131\ndurumunda ise y\u00fcklenilen KDV indirim yoluyla telafi edilmi\u015f olaca\u011f\u0131ndan iade\ntalep edilmesi m\u00fcmk\u00fcn de\u011fildir.\u201d<\/em><\/p>\n\n\n\n

\u015feklinde a\u00e7\u0131klama\nyap\u0131lm\u0131\u015ft\u0131r. Ayn\u0131 tamimde konuya ili\u015fkin \u00f6rnek de verilmek suretiyle, KDV Genel\nUygulama Tebli\u011finin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi d\u00f6nemden (May\u0131s 2014) sonraki iade\ntaleplerinde y\u00fcklenilen KDV\u2019nin \u00f6ncelikle indirim yoluyla telafi edilip\nedilmedi\u011finin kontrol edilmesi gerekti\u011fi, Tebli\u011fin y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden \u00f6nceki\nvergilendirme d\u00f6nemlerine ait tam istisna kapsam\u0131ndaki i\u015flemleri nedeniyle\ny\u00fcklenilen KDV\u2019nin ise y\u00fcklenildi\u011fi d\u00f6nem ile iadenin talep edildi\u011fi d\u00f6nem\naras\u0131ndaki KDV beyannamelerinde yer alan devreden KDV ile kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131\nyap\u0131lmaks\u0131z\u0131n, iadenin talep edildi\u011fi d\u00f6nem beyannamesindeki toplam indirilecek\nKDV ile k\u0131yaslanarak iade talebinin sonu\u00e7land\u0131r\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn bulundu\u011fu ifade\nedilmi\u015ftir.<\/p>\n\n\n\n

\u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n\nbu tamiminin, yay\u0131mlanmayan KDV tebli\u011fi tasla\u011f\u0131ndaki g\u00f6r\u00fc\u015fleri i\u00e7erdi\u011fi\ntart\u0131\u015fmas\u0131zd\u0131r. Yay\u0131mlanan KDV Genel Uygulama Tebli\u011finde bu y\u00f6nde bir\na\u00e7\u0131klamaya yer verilmemi\u015f iken, tamimdeki kesin ifadeler hatta y\u00fcr\u00fcrl\u00fc\u011fe\nili\u015fkin a\u00e7\u0131klamalar kafalar\u0131 birkez daha kar\u0131\u015ft\u0131rm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

\u0130stanbul Vergi Dairesi\nBa\u015fkanl\u0131\u011f\u0131n\u0131n s\u00f6z konusu tamimine internet ortam\u0131nda eri\u015filebilmekte, bu\ntamimin ge\u00e7erli olup olmad\u0131\u011f\u0131na dair herhangi bir bilgi bulunmamaktad\u0131r. Gelir\n\u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n internet sitesinde, KDV Genel Uygulama Tebli\u011finin\ny\u00fcr\u00fcrl\u00fc\u011fe girmesinden sonra yay\u0131nlanan bu tamimde yap\u0131lan a\u00e7\u0131klamalara aksi\ny\u00f6nde g\u00f6r\u00fc\u015f bildiren bir \u00f6zelge bulunmamas\u0131, tebli\u011fin mi tamimin mi ge\u00e7erli\nolaca\u011f\u0131 konusunda m\u00fckellefler ve meslek mensuplar\u0131 aras\u0131nda \u00e7eki\u015fmelere neden\noldu\u011fu gibi, zaman zaman denetim elemanlar\u0131n\u0131n da \u00e7eli\u015fkiye d\u00fc\u015fmesine yol\na\u00e7maktad\u0131r.<\/p>\n\n\n\n

E) Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n\n11\/12\/2015 tarihli yaz\u0131s\u0131<\/strong><\/p>\n\n\n\n

\u0130stanbul Vergi Dairesi\nBa\u015fkanl\u0131\u011f\u0131n\u0131n s\u00f6z konusu tamimi, m\u00fckellefler ve meslek mensuplar\u0131n\u0131n tepkisini\n\u00e7ekmi\u015f, bu konudaki ele\u015ftiriler Gelir \u0130daresi Ba\u015fkan\u0131n\u0131n kat\u0131ld\u0131\u011f\u0131 bir\ntoplant\u0131da dile getirilmi\u015ftir. Ele\u015ftirileri hakl\u0131 bulan Gelir \u0130daresi\nBa\u015fkanl\u0131\u011f\u0131, \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na g\u00f6nderdi\u011fi 11\/12\/2015 tarihli\nve 118555 say\u0131l\u0131 yaz\u0131da, durumun yeniden de\u011ferlendirilmesi sonucu, teredd\u00fct\nuyand\u0131ran konu hakk\u0131nda yeni bir d\u00fczenleme yap\u0131l\u0131ncaya kadar, tam istisna\nkapsam\u0131nda i\u015flemleri bulunan m\u00fckelleflerin bu i\u015flemler nedeniyle y\u00fcklendi\u011fi\nKDV\u2019nin; y\u00fcklenildi\u011fi d\u00f6nem ile iadenin talep edildi\u011fi d\u00f6nem aras\u0131ndaki KDV\nbeyannamelerinde yer alan devreden KDV ile kar\u015f\u0131la\u015ft\u0131rmas\u0131n\u0131n yap\u0131lmamas\u0131,\niadenin talep edildi\u011fi d\u00f6nem beyannemesindeki toplam indirim KDV ile\nkar\u015f\u0131la\u015ft\u0131r\u0131larak iade talebinin sonu\u00e7land\u0131r\u0131lmas\u0131 gerekti\u011fini bildirmi\u015ftir. Bu\ny\u00f6ndeki yaz\u0131lar, konuyla ilgili bilgi isteyen ba\u015fka vergi dairesi\nba\u015fkanl\u0131klar\u0131na da iletilmi\u015ftir.<\/p>\n\n\n\n

Bunun \u00fczerine \u0130stanbul Vergi\nDairesi Ba\u015fkanl\u0131\u011f\u0131 (M\u00fckellef Hizmetleri KDV Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc) ba\u011fl\u0131 birimlerine\ng\u00f6nderdi\u011fi 359 s\u0131ra numaral\u0131 \u201cKDV Tamimleri (Birle\u015ftirilmi\u015f ve G\u00fcncellenmi\u015f)\u201d\nba\u015fl\u0131kl\u0131 \u00e7al\u0131\u015fmas\u0131n\u0131n 5. b\u00f6l\u00fcm\u00fcn\u00fcn 15. maddesinde de\u011fi\u015fiklik yaparak:<\/p>\n\n\n\n

\u201cKDV Genel Uygulama Tebli\u011finin y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden \u00f6nceki ve sonraki\nvergilendirme d\u00f6nemlerinde tam istisna kapsam\u0131nda i\u015flemleri bulunan\nm\u00fckelleflerin bu i\u015flemleri nedeniyle y\u00fcklendikleri KDV\u2019nin, y\u00fcklenildi\u011fi d\u00f6nem\nile iadenin talep edildi\u011fi d\u00f6nem aras\u0131ndaki KDV beyannamelerinde yer alan\ndevreden KDV ile kar\u015f\u0131la\u015ft\u0131r\u0131lmamas\u0131, iadenin talep edildi\u011fi d\u00f6nem\nbeyannamesindeki toplam indirim KDV ile kar\u015f\u0131la\u015ft\u0131r\u0131larak iade talebinin\nsonu\u00e7land\u0131r\u0131lmas\u0131 gerekti\u011fini<\/em>\u201d<\/p>\n\n\n\n

belirtmi\u015ftir.<\/p>\n\n\n\n

Ancak internetten aran\u0131nca\nkonu ile ilgili olarak sadece \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n ilk tamimi\nile kar\u015f\u0131la\u015f\u0131lmas\u0131, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 ile \u0130stanbul Vergi Dairesi\nBa\u015fkanl\u0131\u011f\u0131 aras\u0131ndaki yaz\u0131\u015fmalara ve bu tamimin d\u00fczeltilmi\u015f \u015fekline\nula\u015f\u0131lamamas\u0131, s\u00f6z\u00fc edilen tamimin iptal edildi\u011fine dair bir a\u00e7\u0131klama\nbulunmay\u0131\u015f\u0131, m\u00fckellefleri, meslek mensuplar\u0131n\u0131, hatta denetim elemanlar\u0131n\u0131\nyan\u0131lg\u0131ya d\u00fc\u015f\u00fcrebilmektedir. Halbuki \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n\nTamimi uygulamaya ge\u00e7irilmemi\u015ftir. Her ne kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n\nd\u00fczeltme yaz\u0131s\u0131nda \u201cyeni bir d\u00fczenleme yap\u0131l\u0131ncaya kadar\u201d denilmi\u015f olsa da,\naradan ge\u00e7en 5 y\u0131l boyunca yeni bir d\u00fczenleme yap\u0131lmam\u0131\u015f olu\u015fu, iade hakk\u0131\ndo\u011furan i\u015flemin b\u00fcnyesine giren vergilerin, iade hakk\u0131 do\u011furan i\u015flemin\nyap\u0131ld\u0131\u011f\u0131 d\u00f6nemde indirim konusu yap\u0131lamayan k\u0131sm\u0131n\u0131n iade edilmesi y\u00f6n\u00fcndeki\nuygulaman\u0131n de\u011fi\u015fmeyece\u011fini g\u00f6stermektedir.<\/p>\n\n\n\n

DE\u011eERLEND\u0130RME<\/strong><\/p>\n\n\n\n

KDV Kanununun 32. maddesinde\nsay\u0131lan h\u00fck\u00fcmlere g\u00f6re ihracat, deniz, hava, demiryolu ara\u00e7lar\u0131, te\u015fvik belgeli\nyat\u0131r\u0131mlar, petrol ve maden arama faaliyetleri, yabanc\u0131lara sat\u0131lan konutlar ve\nsa\u011fl\u0131k hizmetleri, yem ve g\u00fcbre teslimleri, uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k,\ndiplomatik misyonlara ve engellilere yap\u0131lan teslimler gibi tam istisna\nkapsam\u0131na giren bir\u00e7ok i\u015flemde KDV iadesi hesaplamas\u0131nda yukar\u0131da belirtti\u011fimiz\n\u00e7eli\u015fkili uygulama, KDV Kanununun 32. maddesinin yorumundan kaynaklanmaktad\u0131r.<\/p>\n\n\n\n

\u0130stanbul Vergi Dairesi\nBa\u015fkanl\u0131\u011f\u0131n\u0131n tamiminde \u00f6ng\u00f6r\u00fclen uygulama, y\u00fcklenilen verginin fiilen\nindirimle telafi edildi\u011fi halde bir de iadeye konu edilmesinin m\u00fckerrer\nindirime neden oldu\u011fu endi\u015fesinden kaynaklanmaktad\u0131r. Bu g\u00f6r\u00fc\u015ften hareketle KDV\nKanununun 32. maddesinde iade edilece\u011fi belirtilen \u201cindirilemeyen KDV\u201dyi; istisna kapsam\u0131ndaki i\u015flemle ilgili sat\u0131n al\u0131nan mal ve\nhizmetlere \u00f6denen<\/a> ve bunlar\u0131n sat\u0131n al\u0131nd\u0131\u011f\u0131 d\u00f6nemden, istisna kapsam\u0131ndaki\ni\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6neme kadar fiilen indirilememi\u015f olan KDV oldu\u011fu\n\u015feklinde yorumlamaktad\u0131r.<\/p>\n\n\n\n

KDV Genel Uygulama\nTebli\u011finde ise indirilemeyen KDV; istisna kapsam\u0131ndaki i\u015flemle ilgili sat\u0131n\nal\u0131nan mal ve hizmetlere \u00f6denen ve istisna kapsam\u0131na giren i\u015flemin yap\u0131ld\u0131\u011f\u0131\nd\u00f6nemde indirim konusu yap\u0131lamayan k\u0131s\u0131m olarak yorumlamaktad\u0131r. \u0130stisna\nkapsam\u0131ndaki i\u015flemle ilgili olarak \u00f6denen KDV\u2019nin tamam\u0131 veya bir k\u0131sm\u0131 fiilen\nindirim konusu yap\u0131ld\u0131\u011f\u0131 halde, sonradan y\u00fcklenilen vergiler dolay\u0131s\u0131yla\ni\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6nemde y\u00fcklenilen vergi olarak beyan edilen tutar\u0131n iade\nedilmemesi halinde, m\u00fckellefin \u00fczerinde s\u00fcrekli indirilemeyen vergi kalaca\u011f\u0131,\nbu durumda istisna kapsam\u0131ndaki i\u015flemler dolay\u0131s\u0131yla y\u00fcklenilen vergilerin\nindirilememesi halinde iade edilmesini \u00f6ng\u00f6ren Kanunun 32. maddesinin\nuygulanmamas\u0131na neden olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnmektedir. \u0130lk b\u00f6l\u00fcmde verdi\u011fimiz \u00f6rnekte\nihracat\u0131n ger\u00e7ekle\u015fti\u011fi \u015eubat 2020 d\u00f6neminde ihracatla ilgili y\u00fcklenilen vergi\nolarak 180 TL yaz\u0131l\u0131p bunun iadesi yap\u0131lmaz ise m\u00fckellef y\u00fcklendi\u011fi vergileri,\nvergiye tabi faaliyetlerinden tahsil edece\u011fi KDV\u2019den indirmek d\u0131\u015f\u0131nda ba\u015fka bir\nyolla telafi edemeyecek, muhtemelen \u00fczerinde s\u00fcrekli devreden vergi y\u00fck\u00fc ta\u015f\u0131yacakt\u0131r.\nDolay\u0131s\u0131yla bu m\u00fckellef i\u00e7in Kanunun 32. maddesi hi\u00e7bir zaman uygulanmam\u0131\u015f olacakt\u0131r.<\/p>\n\n\n\n

Ki\u015fisel g\u00f6r\u00fc\u015f\u00fcm\u00fcz de, iade\nhakk\u0131 do\u011furan i\u015flemin b\u00fcnyesine giren vergilerin, iade hakk\u0131 do\u011furan i\u015flemin\nyap\u0131ld\u0131\u011f\u0131 d\u00f6nemde indirim konusu yap\u0131lamayan k\u0131sm\u0131n\u0131n iade edilmesi \u015feklindeki tebli\u011fde\n\u00f6ng\u00f6r\u00fclen uygulaman\u0131n do\u011fru oldu\u011fu y\u00f6n\u00fcndedir. <\/p>\n","protected":false},"excerpt":{"rendered":"

Y\u0130NE AYNI SORUN: GE\u00c7M\u0130\u015e D\u00d6NEMLERDE \u0130ND\u0130R\u0130LM\u0130\u015e OLAN KDV Y\u00dcKLEN\u0130LEN KDV L\u0130STES\u0130NE YAZILAB\u0130L\u0130R M\u0130? SORUN NE? KDV uygulamas\u0131nda sat\u0131n al\u0131nan mal ve hizmetlere \u00f6denen KDV, bunlar\u0131n sat\u0131\u015f\u0131, imalata girmesi veya \u00fczerinden katma de\u011fer yarat\u0131lmas\u0131 beklenmeksizin sat\u0131n al\u0131nd\u0131\u011f\u0131 d\u00f6nemde indirilecek KDV olarak dikkate al\u0131nabilmektedir. Bir vergilendirme d\u00f6neminde hesaplanan verginin bulunmamas\u0131 veya hesaplanan verginin indirilecek vergiden az olmas\u0131Hakk\u0131nda daha fazlas\u0131n\u0131 oku Y\u00fcklenilen KDV Sorunu<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/307"}],"collection":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=307"}],"version-history":[{"count":6,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/307\/revisions"}],"predecessor-version":[{"id":526,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/307\/revisions\/526"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}