KDV Genel uygulama Tebli\u011fine g\u00f6re tam tevkifat kapsam\u0131na giren i\u015flemler \u015funlard\u0131r: <\/p>\n\n\n\n
– \u0130kametg\u00e2h\u0131, i\u015fyeri, kanuni merkezi ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayanlar\u0131n T\u00fcrkiye\u2019de yapt\u0131\u011f\u0131 veya T\u00fcrkiye\u2019de faydalan\u0131lan hizmetleri (hizmet ithali),<\/p>\n\n\n\n
– Gelir Vergisi Kanununun 18. maddesine g\u00f6re serbest meslek faaliyeti kapsam\u0131na girenlerin, ayn\u0131 Kanunun 94. maddesinde belirtilen ki\u015fi ve kurulu\u015flara yapt\u0131\u011f\u0131 teslim ve hizmetler,<\/p>\n\n\n\n
– KDV m\u00fckelleflerinin, banka ve sigorta \u015firketlerinin, 5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanunu kapsam\u0131na giren kurumlar\u0131n; amat\u00f6r spor kul\u00fcplerine, bunlar\u0131n oyuncular\u0131n\u0131n formalar\u0131na, KDV m\u00fckellefiyeti olmayan \u015fah\u0131slara veya kurulu\u015flara ait bina, arsa, arazi gibi yerlere, duvarlara yaz\u0131lmak, pano olarak yerle\u015ftirilmek, dergi, kitap gibi yaz\u0131l\u0131 eserlerde yay\u0131nlanmak \u00fczere reklam vermesi, Gelir Vergisi Kanununun 70. maddesinde belirtilen mal ve haklar\u0131 kiralamas\u0131.<\/p>\n\n\n\n
Yukar\u0131da\nbelirtilen teslim ve hizmetlerden do\u011fan KDV\u2019nin tamam\u0131, al\u0131c\u0131lar taraf\u0131ndan\nsorumlu s\u0131fat\u0131yla verilen 2 No.lu KDV beyannamesi ile beyan edilerek\n\u00f6denmektedir.<\/p>\n\n\n\n
KISM\u0130\nTEVK\u0130FAT<\/strong><\/p>\n\n\n\n KDV\nGenel Uygulama Tebli\u011finde belirlenen al\u0131c\u0131lar\u0131n, k\u0131smi tevkifat zorunlulu\u011fu\ngetirilen mal ve hizmet al\u0131mlar\u0131nda hesaplanan KDV\u2019nin belirlenen oran\u0131ndaki\nk\u0131sm\u0131 sat\u0131c\u0131lara \u00f6denmemekte, al\u0131c\u0131lar taraf\u0131ndan 2 No.lu KDV beyannamesi ile sorumlu\ns\u0131fat\u0131yla beyan edilip \u00f6denmektedir.<\/p>\n\n\n\n K\u0131smi\ntevkifat kapsam\u0131na girenler<\/strong><\/p>\n\n\n\n Tebli\u011fe\ng\u00f6re tevkifat uygulayacak olanlar iki gruba ayr\u0131lmaktad\u0131r. Birinci grupta t\u00fcm\nKDV m\u00fckellefleri (sadece sorumlu s\u0131fat\u0131yla beyanda bulunanlar hari\u00e7) yer\nalmaktad\u0131r. Bunlar yap\u0131m i\u015fleri ile bu i\u015flerle birlikte ifa edilen\nm\u00fchendislik-mimarl\u0131k ve et\u00fct-proje hizmetleri, bask\u0131 ve bas\u0131m hizmetleri, yemek\nservisi ve organizasyonu, makine, te\u00e7hizat, demirba\u015f ve ta\u015f\u0131tlara ait tadil,\nbak\u0131m ve onar\u0131m hizmetleri d\u0131\u015f\u0131nda k\u0131smi tevkifat kapsam\u0131na giren i\u015flemlerde\ntevkifat uygulamak zorundad\u0131r.<\/p>\n\n\n\n \u0130kinci\ngrupta a\u015fa\u011f\u0131da say\u0131lan \u201cbelirlenmi\u015f al\u0131c\u0131lar\u201d yer almaktad\u0131r:<\/p>\n\n\n\n 1.\n5018 say\u0131l\u0131 Kanuna ekli cetvellerde yer alan idare, kurum ve kurulu\u015flar, il\n\u00f6zel idareleri ve bunlar\u0131n te\u015fkil ettikleri birlikler, belediyelerin te\u015fkil\nettikleri birlikler ile k\u00f6ylere hizmet g\u00f6t\u00fcrme birlikleri,<\/p>\n\n\n\n 2.\nYukar\u0131da say\u0131lanlar d\u0131\u015f\u0131ndaki, kanunla kurulan kamu kurum ve kurulu\u015flar\u0131,<\/p>\n\n\n\n 3.\nD\u00f6ner sermayeli kurulu\u015flar,<\/p>\n\n\n\n 4.\nKamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131,<\/p>\n\n\n\n 5.\nKanunla kurulan veya t\u00fczel ki\u015fili\u011fi haiz emekli ve yard\u0131m sand\u0131klar\u0131,<\/p>\n\n\n\n 6.\nBankalar,<\/p>\n\n\n\n 7.\nB\u00fcy\u00fck\u015fehir belediyelerinin su ve kanalizasyon idareleri, <\/p>\n\n\n\n 8.\nKamu iktisadi te\u015febb\u00fcsleri (Kamu \u0130ktisadi Kurulu\u015flar\u0131, \u0130ktisadi Devlet\nTe\u015fekk\u00fclleri),<\/p>\n\n\n\n 9.\n\u00d6zelle\u015ftirme kapsam\u0131ndaki kurulu\u015flar,<\/p>\n\n\n\n 10.\nT\u00fcrkiye Varl\u0131k Fonu ile alt fonlara devredilen kurulu\u015flar, <\/p>\n\n\n\n 11.\nOrganize sanayi b\u00f6lgeleri ile menkul k\u0131ymetler, vadeli i\u015flemler borsalar\u0131 dahil\nb\u00fct\u00fcn borsalar,<\/p>\n\n\n\n 12.\nYar\u0131dan fazla hissesi do\u011frudan yukar\u0131da say\u0131lan idare, kurum ve kurulu\u015flara ait\nolan (tek ba\u015f\u0131na ya da birlikte) kurum, kurulu\u015f ve i\u015fletmeler,<\/p>\n\n\n\n 13.\nPaylar\u0131 Borsa \u0130stanbul (B\u0130ST) A.\u015e.\u2019nde i\u015flem g\u00f6ren \u015firketler,<\/p>\n\n\n\n –\nKalk\u0131nma ve yat\u0131r\u0131m ajanslar\u0131.<\/p>\n\n\n\n \u201cBelirlenmi\u015f al\u0131c\u0131lar\u201d hanut\u00e7uluk (turistik\nma\u011fazalara verilen m\u00fc\u015fteri bulma \/ g\u00f6t\u00fcrme hizmetleri) hari\u00e7 olmak \u00fczere k\u0131smi\ntevkifat kapsam\u0131na giren t\u00fcm teslim ve hizmetlerde tevkifat uygulamak\nzorundad\u0131r.<\/p>\n\n\n\n K\u0131smi\ntevkifat kapsam\u0131na giren teslim ve hizmetler \n<\/strong><\/p>\n\n\n\n – \u0130n\u015faat (yap\u0131m) i\u015fleri ve bu i\u015flerle birlikte\nifa edilen m\u00fchendislik-mimarl\u0131k ve et\u00fct-proje hizmetleri (3\/10)<\/p>\n\n\n\n –\nEt\u00fct, plan-proje, dan\u0131\u015fmanl\u0131k, denetim ve benzeri hizmetler (9\/10)<\/p>\n\n\n\n –\nMakine, te\u00e7hizat, demirba\u015f ve ta\u015f\u0131tlara ait tadil, bak\u0131m ve onar\u0131m hizmetleri\n(5\/10)<\/p>\n\n\n\n –\nYemek servis ve organizasyon <\/a>hizmetleri (5\/10)<\/p>\n\n\n\n –\n\u0130\u015fg\u00fcc\u00fc temin hizmetleri (9\/10)<\/p>\n\n\n\n –\nYap\u0131 denetim hizmetleri (9\/10)<\/p>\n\n\n\n –\nFason tekstil, konfeksiyon, \u00e7anta, ayakkab\u0131 dikim ve bu i\u015flere arac\u0131l\u0131k hizmetleri\n(5\/10)<\/p>\n\n\n\n –\nTuristik ma\u011fazalara m\u00fc\u015fteri bulma \/ g\u00f6t\u00fcrme (hanut\u00e7uluk) hizmetleri (9\/10)<\/p>\n\n\n\n –\nSpor kul\u00fcplerinin yay\u0131n, rekl\u00e2m ve isim hakk\u0131 gelirlerine konu i\u015flemleri (9\/10)<\/p>\n\n\n\n –\nTemizlik, \u00e7evre ve bah\u00e7e bak\u0131m hizmetleri <\/a>(7\/10)<\/p>\n\n\n\n –\nServis ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmeti (5\/10)<\/p>\n\n\n\n –\nBask\u0131 ve bas\u0131m hizmetleri (5\/10)<\/p>\n\n\n\n –\n5018 say\u0131l\u0131 Kanun kapsam\u0131ndaki kurum ve kuru\u015flara yap\u0131lan di\u011fer t\u00fcm hizmetler\n(5\/10)<\/p>\n\n\n\n –\nK\u00fcl\u00e7e metal teslimi (7\/10)<\/p>\n\n\n\n –\nBak\u0131r, \u00e7inko, al\u00fcminyum ve kur\u015fun \u00fcr\u00fcnlerinin teslimi (7\/10)<\/p>\n\n\n\n –\n\u0130stisnadan vazge\u00e7enlerin metal, plastik, lastik, kau\u00e7uk, k\u00e2\u011f\u0131t, cam hurda ve\nat\u0131klar\u0131 teslimi (7\/10)<\/p>\n\n\n\n –\nMetal, plastik, lastik, kau\u00e7uk, k\u00e2\u011f\u0131t, cam hurda ve at\u0131klar\u0131ndan, konfeksiyon\nk\u0131rp\u0131nt\u0131lar\u0131ndan elde edilen hammadde teslimi (9\/10)<\/p>\n\n\n\n –\nPamuk, tiftik, y\u00fcn ve yapa\u011f\u0131 ile ham post ve deri teslimleri (9\/10)<\/p>\n\n\n\n –\nA\u011fa\u00e7 ve orman \u00fcr\u00fcnleri teslimi (5\/10)<\/p>\n\n\n\n K\u0131smi\ntevkifat uygulamas\u0131<\/strong><\/p>\n\n\n\n K\u0131smi\ntevkifat uygulamas\u0131 iste\u011fe ba\u011fl\u0131 de\u011fil zorunludur. Bu nedenle tevkifata tabi\nolan i\u015flem i\u00e7in sat\u0131c\u0131 faturas\u0131nda tevkifat g\u00f6stermemi\u015f olsa dahi al\u0131c\u0131n\u0131n,\nhesaplanan KDV\u2019nin belirlenen oran\u0131ndaki k\u0131sm\u0131n\u0131 kendi vergi dairesine sorumlu\ns\u0131fat\u0131yla beyan edip \u00f6demesi gerekmektedir. aksi halde sat\u0131c\u0131ya sadece\nusuls\u00fczl\u00fck cezas\u0131 kesilirken, al\u0131c\u0131ya vergi ziya\u0131 cezal\u0131 tarhiyat\nyap\u0131lmaktad\u0131r.<\/p>\n\n\n\n Tevkifata\ntabi i\u015flemin bedeli KDV dahil 1.000 TL\u2019yi a\u015fm\u0131yorsa tevkifat uygulanmamakta,\na\u015f\u0131yorsa hesaplanan KDV\u2019nin tamam\u0131 \u00fczerinden tevkifat yap\u0131lmaktad\u0131r. KDV\ntevkifat\u0131ndan ka\u00e7\u0131nmak amac\u0131yla bedelin b\u00f6l\u00fcnerek fatura edilmesi kabul\nedilmemekte, ayn\u0131 i\u015fleme ait bedellerin toplam\u0131 dikkate al\u0131narak bu s\u0131n\u0131r\u0131n\na\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131na bak\u0131lmaktad\u0131r.<\/p>\n\n\n\n Fazla\nveya yersiz tevkifat yap\u0131lmas\u0131 halinde, tevkifat\u0131 yapan al\u0131c\u0131, fazla veya yersiz\ntevkifat tutar\u0131n\u0131 sat\u0131c\u0131ya iade eder, iade etti\u011fi k\u0131s\u0131m vergi dairesi\ntaraf\u0131ndan al\u0131c\u0131ya iade edilir. K\u0131smi tevkifata tabi i\u015flemde sat\u0131c\u0131n\u0131n verginin\ntamam\u0131n\u0131 beyan etmi\u015f olmas\u0131 halinde, fazla veya yersiz beyan edip \u00f6dedi\u011fi KDV sat\u0131c\u0131ya\niade edilir. (Al\u0131c\u0131 her hal\u00fckarda beyan etti\u011fi k\u0131sm\u0131 \u00f6demelidir)<\/p>\n\n\n\n K\u0131smi\ntevkifata tabi teslim ve hizmette bulunan sat\u0131c\u0131lar\u0131n y\u00fcklendi\u011fi KDV\u2019yi indirim\nkonusu yapamamas\u0131 halinde, indirilemeyen KDV ayl\u0131k bazda nakden veya mahsuben\niade edilebilmektedir.<\/p>\n\n\n\n \u00d6te\nyandan \u201cbelirlenmi\u015f al\u0131c\u0131\u201d kapsam\u0131ndakilerin sat\u0131\u015flar\u0131nda veya yapt\u0131\u011f\u0131\nhizmetlerde (profesyonel spor kul\u00fcpleri hari\u00e7) tevkifat uygulanmamaktad\u0131r.\nAyr\u0131ca Vergi Usul Kanunu kapsam\u0131nda m\u00fccbir sebep ilan edilen hallerde, m\u00fccbir\nsebebin ba\u015flad\u0131\u011f\u0131 tarih ile sona erdi\u011fi tarih aras\u0131nda m\u00fccbir sebepten\nyararlanan m\u00fckellefler k\u0131smi tevkifat uygulanmayacakt\u0131r.<\/p>\n\n\n\n KISM\u0130\nTEVK\u0130FAT UYGULAMASINDA YEN\u0130L\u0130KLER<\/strong><\/p>\n\n\n\n Makalemizin\nkonusu olan k\u0131smi tevkifat uygulamas\u0131na ili\u015fkin olarak Gelir \u0130daresi\nBa\u015fkanl\u0131\u011f\u0131nca 2020 y\u0131l\u0131nda uygulamaya konulan yenilikler a\u015fa\u011f\u0131dad\u0131r.<\/p>\n\n\n\n 1-\nKamu-\u00f6zel i\u015f birli\u011fi modeli ile yapt\u0131r\u0131lan sa\u011fl\u0131k tesislerindeki hizmetler<\/strong><\/p>\n\n\n\n Yukar\u0131daki\nb\u00f6l\u00fcmde, in\u015faat (yap\u0131m) i\u015fleri, i\u015fg\u00fcc\u00fc temini, yemek servisi, temizlik, \u00e7evre\nve bah\u00e7e bak\u0131m hizmetleri ile makine, te\u00e7hizat, demirba\u015f ve ta\u015f\u0131tlara ait\ntadil, bak\u0131m ve onar\u0131m hizmetlerinin tevkifat kapsam\u0131na girdi\u011fi belirtilmi\u015fti.<\/p>\n\n\n\n 6428\nsay\u0131l\u0131 Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131nca Kamu \u00d6zel \u0130\u015f Birli\u011fi Modeli ile Tesis Yapt\u0131r\u0131lmas\u0131,\nYenilenmesi ve Hizmet Al\u0131nmas\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde\nDe\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda yapt\u0131r\u0131lan sa\u011fl\u0131k tesislerinde\nde bu t\u00fcr hizmetler, hizmet al\u0131m s\u00f6zle\u015fmeleri kapsam\u0131nda ta\u015feronlara ve alt\nta\u015feronlara yapt\u0131r\u0131labilmektedir. Bu hizmetlerin al\u0131c\u0131s\u0131 olan hastanelerin\nba\u011fl\u0131 oldu\u011fu Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 5018 say\u0131l\u0131 Kanun kapsam\u0131nda her t\u00fcrl\u00fc hizmet\nal\u0131m\u0131nda tevkifat uygulamak zorunda olan kamu kurumudur. Y\u00fcklenici ve alt\ny\u00fcklenicilerden baz\u0131lar\u0131 da \u201cbelirlenmi\u015f al\u0131c\u0131\u201d kapsam\u0131nda tevkifat yapmas\u0131\ngereken grupta yer almaktad\u0131r.<\/p>\n\n\n\n Bu\ndurumda kamu-\u00f6zel i\u015f birli\u011fi modeli ile yapt\u0131r\u0131lan sa\u011fl\u0131k tesislerinde verilen\nhizmetlerde KDV tevkifat\u0131 uygulamas\u0131 konusunda ge\u00e7mi\u015fte \u00e7eli\u015fkiler ya\u015fanm\u0131\u015f,\nfarkl\u0131 uygulamalar s\u00f6z konusu olmu\u015ftu.<\/p>\n\n\n\n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 30 Seri No.lu Tebli\u011f ile KDV Genel Uygulama Tebli\u011fine ekledi\u011fi b\u00f6l\u00fcmle bu konuyla ilgili yeni bir d\u00fczenleme getirmi\u015ftir. 1 Mart 2020 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren bu uygulamaya g\u00f6re, kamu-\u00f6zel i\u015fbirli\u011fi modelinde i\u015fletilen hastanelerde sunulan hizmetleri bilfiil ifa etmeyen alt y\u00fckleniciler taraf\u0131ndan y\u00fcklenici firmalara d\u00fczenlenecek faturalarda (yap\u0131m i\u015fleri hari\u00e7) tevkifat uygulanmayacakt\u0131r. Ancak, y\u00fcklenici firma taraf\u0131ndan alt y\u00fckleniciler arac\u0131l\u0131\u011f\u0131yla temin edilen ve Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131na sunulan hizmetlere ili\u015fkin olarak Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 taraf\u0131ndan; yap\u0131m i\u015flerinde (3\/10) oran\u0131nda, di\u011fer t\u00fcm hizmetlerde ise (5\/10) oran\u0131nda KDV tevkifat\u0131 yap\u0131lacakt\u0131r. S\u00f6z konusu hizmetlerin, alt y\u00fcklenicilerden temin edilmeksizin do\u011frudan y\u00fcklenici firma taraf\u0131ndan Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131na sunulmas\u0131 halinde ise, a\u015fa\u011f\u0131daki tabloda bu hizmetlere kar\u015f\u0131l\u0131k gelen i\u015flem t\u00fcrleri dikkate al\u0131narak (i\u015flem t\u00fcr\u00fc s\u00fctununda i\u015flem t\u00fcr\u00fc belirlenmeyenler i\u00e7in 5\/10 oran\u0131nda) tevkifat uygulanacakt\u0131r. <\/p>\n\n\n\n 2-\nTevkifat oran\u0131 de\u011fi\u015fikli\u011fi<\/strong><\/p>\n\n\n\n KDV\nGenel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 31 Seri No.lu Tebli\u011f ile a\u015fa\u011f\u0131daki\nteslimlerde 5\/10 olan tevkifat oran\u0131 1\/4\/2020 tarihinden itibaren 7\/10<\/strong>\u2019a\ny\u00fckseltilmi\u015ftir:<\/p>\n\n\n\n – Hurda metallerden elde edilen k\u00fcl\u00e7e teslmleri,<\/p>\n\n\n\n –\nHurda metallerden elde edilenler d\u0131\u015f\u0131ndaki bak\u0131r, \u00e7inko, al\u00fcminyum ve kur\u015fun\nk\u00fcl\u00e7eleri, slab, billet (biyet), k\u00fct\u00fck ve ingot teslimleri,<\/p>\n\n\n\n –\nBak\u0131r ve ala\u015f\u0131mlar\u0131ndan, \u00e7inko ve ala\u015f\u0131mlar\u0131ndan, al\u00fcminyum ve ala\u015f\u0131mlar\u0131ndan,\nkur\u015fun ve ala\u015f\u0131mlar\u0131ndan imal edilen anot, katot, gran\u00fcl, filma\u015fin, profil,\nlevha, tabaka, rulo, \u015ferit, panel, sac, boru, pirin\u00e7 \u00e7ubuk, lama, her t\u00fcrl\u00fc tel\nve benzerleri, \u00e7inko oksit ile kur\u015fun ve ala\u015f\u0131mlar\u0131ndan mamul, tu\u011fla, m\u00fch\u00fcr,\nyaprak, plaka, folyo, pul, sa\u00e7ma, \u0131zgara, toz, kur\u015fun oksit, kur\u015fun monoksit,\nk\u0131rm\u0131z\u0131 oksit ve benzerlerinin teslimi,<\/p>\n\n\n\n –\nKDV Kanununun 17\/4-g maddesi uyar\u0131nca KDV\u2019den istisna edilmi\u015f olmakla birlikte,\nsat\u0131c\u0131n\u0131n istisnadan vazge\u00e7erek tesliminde vergi uygulamaya ba\u015flad\u0131\u011f\u0131 her t\u00fcrl\u00fc\nmetal, plastik, lastik, kau\u00e7uk, k\u00e2\u011f\u0131t ve cam hurdas\u0131, bunlar\u0131n hurda halindeki\nkar\u0131\u015f\u0131mlar\u0131, metal, plastik, lastik, kau\u00e7uk, k\u00e2\u011f\u0131t ve cam at\u0131klar\u0131 teslimi.<\/p>\n\n\n\n Buna\ng\u00f6re t\u00fcm KDV m\u00fckellefleri ile KDV m\u00fckellefiyeti olmamakla birlikte \u201cbelirlenmi\u015f\nal\u0131c\u0131\u201d kapsam\u0131na giren kurum ve kurulu\u015flar 1 Nisan 2020 tarihinden itibaren\nyukar\u0131daki mallar\u0131 al\u0131m\u0131nda sat\u0131c\u0131 taraf\u0131ndan hesaplanan % 18 oran\u0131ndaki KDV\u2019nin\n3\/10\u2019unu sat\u0131c\u0131ya \u00f6deyecek, 7\/10\u2019unu ise 2 no.lu KDV beyannamesi ile kendi\nvergi dairelerine sorumlu s\u0131fat\u0131yla beyan edip \u00f6deyecektir.<\/p>\n\n\n\n 3-\nM\u00fccbir sebep halinde tevkifat uygulanmamas\u0131<\/strong><\/p>\n\n\n\n KDV\nGenel Uygulama Tebli\u011fi\u2019nin (I-C\/2.1.3.1) b\u00f6l\u00fcm\u00fcnde, Vergi Usul Kanununa g\u00f6re\nm\u00fccbir sebebin ba\u015flad\u0131\u011f\u0131 tarihten sona erdi\u011fi tarihe kadar ge\u00e7en s\u00fcrede, m\u00fccbir\nsebepten yararlanan m\u00fckelleflerin vergi \u00f6devlerinin ertelendi\u011fi, bu kapsamda\nbeyanname verme y\u00fck\u00fcml\u00fcl\u00fckleri ileri tarihe ertelenen m\u00fckelleflerin m\u00fccbir\nsebep halinde bulundu\u011fu s\u00fcre i\u00e7erisinde k\u0131smi tevkifat kapsam\u0131ndaki al\u0131mlar\u0131nda\ntevkifat uygulanmayaca\u011f\u0131 a\u00e7\u0131klam\u0131\u015ft\u0131r.<\/p>\n\n\n\n 518\nS\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile (COVID-19) salg\u0131n\u0131ndan etkilenen\nbaz\u0131 m\u00fckelleflerin m\u00fccbir sebep h\u00fck\u00fcmlerinden faydaland\u0131r\u0131lmas\u0131na karar\nverilmi\u015ftir. Tebli\u011fe g\u00f6re m\u00fccbir sebepten yararlanacak m\u00fckellefler \u015funlard\u0131r<\/p>\n\n\n\n a)\n1\/4\/2020 ila 30\/6\/2020 tarihleri aras\u0131nda m\u00fccbir sebep halinde oldu\u011fu kabul\nedilen m\u00fckellefler:<\/p>\n\n\n\n –\nTicari, zirai ve mesleki kazan\u00e7 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti\nbulunanlar,<\/p>\n\n\n\n –\nKoronavir\u00fcs salg\u0131n\u0131ndan do\u011frudan etkilenen ve ana faaliyet alan\u0131 itibar\u0131yla;\nal\u0131\u015fveri\u015f merkezleri dahil perakende, sa\u011fl\u0131k hizmetleri, mobilya imalat\u0131, demir\n\u00e7elik ve metal sanayii, madencilik ve ta\u015f ocak\u00e7\u0131l\u0131\u011f\u0131, bina in\u015faat hizmetleri,\nend\u00fcstriyel mutfak imalat\u0131, otomotiv imalat\u0131 ve ticareti ile otomotiv sanayii\ni\u00e7in par\u00e7a ve aksesuar imalat\u0131, ara\u00e7 kiralama, depolama faaliyetleri dahil\nlojistik ve ula\u015f\u0131m, sinema ve tiyatro gibi sanatsal hizmetler, matbaac\u0131l\u0131k\ndahil kitap, gazete, dergi ve benzeri bas\u0131l\u0131 \u00fcr\u00fcnlerin yay\u0131mc\u0131l\u0131k faaliyetleri,\ntur operat\u00f6rleri ve seyahat acenteleri dahil konaklama faaliyetleri, lokanta,\nk\u0131raathane dahil yiyecek ve i\u00e7ecek hizmetleri, tekstil ve konfeksiyon imalat\u0131\nve ticareti ile halkla ili\u015fkiler dahil etkinlik ve organizasyon hizmetleri\nsekt\u00f6rlerinde faaliyette bulunanlar,<\/p>\n\n\n\n –\nAna faaliyet alan\u0131 itibar\u0131yla \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca al\u0131nan tedbirler kapsam\u0131nda\nge\u00e7ici s\u00fcreli\u011fine faaliyetlerine ara verilmesine karar verilen i\u015fyerlerinin\nbulundu\u011fu sekt\u00f6rlerde faaliyette bulunanlar.<\/p>\n\n\n\n b)\nSoka\u011fa \u00e7\u0131kma yasa\u011f\u0131 nedeniyle m\u00fccbir sebep halinde oldu\u011fu kabul edilen\nm\u00fckellefler:<\/p>\n\n\n\n –\n\u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca al\u0131nan tedbirler uyar\u0131nca 65 ya\u015f ve \u00fcst\u00fcnde olmas\u0131 veya\nkronik rahats\u0131zl\u0131\u011f\u0131 bulunmas\u0131 nedeniyle soka\u011fa \u00e7\u0131kma yasa\u011f\u0131 kapsam\u0131na giren m\u00fckellef\nve meslek mensuplar\u0131,<\/p>\n\n\n\n –\n24\/3\/2020 tarihi itibar\u0131yla ge\u00e7erli olan \u201cArac\u0131l\u0131k ve Sorumluluk S\u00f6zle\u015fmesi\u201d\nuyar\u0131nca beyanname\/bildirimleri bu meslek mensuplar\u0131nca verilenler,<\/p>\n\n\n\n 22\/3\/2020\nil\u00e2 soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n sona erece\u011fi tarih aras\u0131nda m\u00fccbir sebep halinde\noldu\u011fu kabul edilecektir.<\/p>\n\n\n\n Bu\ndurumda, 518 S\u0131ra No.lu VUK Genel Tebli\u011fi ile m\u00fccbir sebep h\u00fck\u00fcmlerinden\nfaydaland\u0131r\u0131lmas\u0131na karar verilen m\u00fckelleflerin mal ve hizmet al\u0131mlar\u0131<\/strong>\nk\u0131smi tevkifat kapsam\u0131na girse dahi tevkifat uygulanmayacakt\u0131r. Bu tarihler\naras\u0131nda bu \u015fekilde m\u00fccbir sebep\nh\u00fck\u00fcmlerinden faydalanan m\u00fckelleflere yap\u0131lacak teslim ve hizmetlere ili\u015fkin\nd\u00fczenlenen fatura ve benzeri vesikalarda KDV tevkifat\u0131 g\u00f6sterilmeyecek, al\u0131c\u0131lar\ntaraf\u0131ndan da KDV tevkifat\u0131 kapsam\u0131nda beyanda bulunulmayacakt\u0131r. M\u00fccbir sebep\nhalinden yararlanan m\u00fckellefe tevkifatl\u0131 fatura kesen veya faturada tevkifat\ng\u00f6stermedi\u011fi halde al\u0131c\u0131n\u0131n tevkifat uygulad\u0131\u011f\u0131 i\u015flemlerde sat\u0131c\u0131lar, i\u015flem\nbedeli \u00fczerinden hesaplanan KDV\u2019nin tamam\u0131n\u0131n kendileri taraf\u0131ndan beyan edilip\n\u00f6denmesinden sorumludur. Aksi halde, eksik beyan ettikleri tutar i\u00e7in\nsat\u0131c\u0131lara cezal\u0131 tarhiyat uygulanacakt\u0131r. <\/p>\n\n\n\n \u00d6te\nyandan m\u00fccbir sebep halinden yararlanan m\u00fckelleflerin yapt\u0131\u011f\u0131 tevkifat\nkapsam\u0131na giren teslim ve hizmetlerinde ise genel h\u00fck\u00fcmlere g\u00f6re tevkifat\nuygulanacak olup, sat\u0131c\u0131lar\u0131n<\/strong> m\u00fccbir sebep halinden yararlanmas\u0131\ntevkifat uygulanmas\u0131n\u0131 engellemeyecektir.<\/p>\n\n\n\n Bir hususu hat\u0131rlatmakta yarar g\u00f6r\u00fcyoruz. M\u00fccbir sebep h\u00fck\u00fcmlerinden yararlan\u0131lmas\u0131, tam tevkifata tabi i\u015flemler bak\u0131m\u0131ndan tevkifat uygulanmas\u0131n\u0131 engellememektedir. Bu nedenle makalemizin ba\u015f\u0131nda say\u0131lan tam tevkifat kapsam\u0131na giren mal ve hizmetlerin al\u0131c\u0131lar\u0131 m\u00fccbir sebep haline girseler dahi, s\u00f6z konusu al\u0131mlar\u0131nda tam tevkifat uygulamak zorundad\u0131r. \u00d6rne\u011fin m\u00fccbir sebep h\u00fck\u00fcmlerinden yararlanan m\u00fckelleflerin yurt d\u0131\u015f\u0131ndan ald\u0131\u011f\u0131 hizmetler i\u00e7in yurt d\u0131\u015f\u0131na yapt\u0131\u011f\u0131 \u00f6demelerde 2 No.lu KDV beyannamesi ile sorumlu s\u0131fat\u0131yla vergi beyan edip \u00f6deyeceklerdir.<\/p>\n\n\n\n *Bu makale \u0130zmir SMMM Odas\u0131n\u0131n “\u0130zmir Dayan\u0131\u015fma” Dergisinin May\u0131s 2020 say\u0131s\u0131nda yay\u0131nlanm\u0131\u015ft\u0131r.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":" Maliye Bakanl\u0131\u011f\u0131 KDV Kanununun 9. maddesindeki yetkiye dayanarak, belirledi\u011fi sekt\u00f6rlerde hesaplanan KDV\u2019nin al\u0131c\u0131lar taraf\u0131ndan sat\u0131c\u0131ya de\u011fil, do\u011frudan kendi vergi dairelerine sorumlu s\u0131fat\u0131yla beyan edilip \u00f6denmesini \u00f6ng\u00f6rmektedir. Hesaplanan verginin tamam\u0131n\u0131n al\u0131c\u0131lar taraf\u0131ndan \u00f6denmesi \u201ctam tevkifat\u201d, Maliye Bakanl\u0131\u011f\u0131nca belirlenen k\u0131sm\u0131n\u0131n \u00f6denmesi ise \u201ck\u0131smi tevkifat\u201d olarak tan\u0131mlanmaktad\u0131r. TAM TEVK\u0130FAT KDV Genel uygulama Tebli\u011fine g\u00f6re tam tevkifat kapsam\u0131na girenHakk\u0131nda daha fazlas\u0131n\u0131 oku KDV Tevkifat\u0131nda Yenilikler*<\/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\/346"}],"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=346"}],"version-history":[{"count":3,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/346\/revisions"}],"predecessor-version":[{"id":368,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/346\/revisions\/368"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"\"](\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/05\/tevkifat-601x1024.png\"){kind=spacer}
* Hizmetin \u201cbelirlenmi\u015f al\u0131c\u0131lara\u201d yap\u0131lmas\u0131 durumunda i\u015flem t\u00fcr\u00fc dikkate al\u0131narak tevkifat uygulanacakt\u0131r.<\/sub><\/em> <\/figcaption><\/figure>\n\n\n\n