{"id":382,"date":"2020-06-17T15:13:35","date_gmt":"2020-06-17T15:13:35","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=382"},"modified":"2024-02-22T14:54:02","modified_gmt":"2024-02-22T14:54:02","slug":"soru-ve-cevaplarla-ozel-tuketim-vergisi-uygulamasi-kitabim-cikti","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=382","title":{"rendered":"Soru ve Cevaplarla \u00d6zel T\u00fcketim Vergisi Uygulamas\u0131 kitab\u0131m \u00e7\u0131kt\u0131"},"content":{"rendered":"\n
\"\"<\/figure><\/div>\n\n\n\n

Soru ve Cevaplarla \u00d6zel T\u00fcketim Vergisi Uygulamas\u0131 kitab\u0131m\u0131n Haziran 2020 bask\u0131s\u0131 G\u00f6zlem Yay\u0131nc\u0131l\u0131k taraf\u0131ndan yay\u0131nland\u0131.<\/p>\n\n\n\n

Kitapta cevaplanan \u00d6TV uygulamas\u0131na ili\u015fkin sorular a\u015fa\u011f\u0131dad\u0131r.<\/p>\n\n\n\n

Birinci\nB\u00f6l\u00fcm: \u00d6TV\u2019N\u0130N \u00d6ZELL\u0130KLER\u0130<\/p>\n\n\n\n

1. \u00d6zel t\u00fcketim vergisi (\u00d6TV) nedir?<\/p>\n\n\n\n

2. \u00d6TV uygulamas\u0131 ne zaman ba\u015flam\u0131\u015ft\u0131r?<\/p>\n\n\n\n

3. \u00d6TV uygulamas\u0131na ge\u00e7i\u015fin gerek\u00e7esi nedir?<\/p>\n\n\n\n

4. \u00d6TV uygulamas\u0131n\u0131n genel \u00f6zellikleri nelerdir?<\/p>\n\n\n\n

5. \u00d6TV ile KDV aras\u0131ndaki benzerlikler nelerdir?<\/p>\n\n\n\n

6. \u00d6TV ile KDV aras\u0131ndaki farkl\u0131l\u0131klar nelerdir?<\/p>\n\n\n\n

7. Vergiden vergi almak olarak yorumlanan \u00d6TV\u2019nin KDV matrah\u0131na\ngirmesi T\u00fcrkiye\u2019ye \u00f6zg\u00fc bir durum mudur?<\/p>\n\n\n\n

\u0130kinci\nB\u00f6l\u00fcm: VERG\u0130N\u0130N KONUSU, VERG\u0130Y\u0130 DO\u011eURAN OLAY, M\u00dcKELLEF<\/p>\n\n\n\n

8. \u00d6TV kapsam\u0131na giren mallar nelerdir?<\/p>\n\n\n\n

9. \u00d6TV\u2019nin konusuna giren mallar nas\u0131l tan\u0131mlanmaktad\u0131r?<\/p>\n\n\n\n

10. \u00d6TV kapsam\u0131na giren mallarda vergi ne zaman do\u011far?<\/p>\n\n\n\n

11. (I) say\u0131l\u0131 listedeki mallar\u0131n ithali neden \u00d6TV\u2019ye tabi\ntutulmam\u0131\u015ft\u0131r?<\/p>\n\n\n\n

12. (I) say\u0131l\u0131 listedeki mallar\u0131n ithali \u00d6TV\u2019ye tabi olmad\u0131\u011f\u0131 halde\nneden g\u00fcmr\u00fckte teminat al\u0131nmaktad\u0131r?<\/p>\n\n\n\n

13. \u00d6TV, kapsama giren mallarda sadece bir kez mi uygulan\u0131r?<\/p>\n\n\n\n

14. Kay\u0131t ve tescile tabi olan ara\u00e7lar hangileridir?<\/p>\n\n\n\n

15. Kay\u0131t ve tescile tabi olmayan ara\u00e7lar hangileridir?<\/p>\n\n\n\n

16. \u00d6TV Kanunu eki (II) say\u0131l\u0131 listedeki G.T.\u0130.P. numaralar\u0131nda yer\nalmas\u0131na ra\u011fmen \u00d6TV kapsam\u0131na girmeyen ta\u015f\u0131t arac\u0131 var m\u0131d\u0131r?<\/p>\n\n\n\n

17. (II) say\u0131l\u0131 listedeki ara\u00e7lardan kay\u0131t ve tescile tabi olanlar\ni\u00e7in vergiyi do\u011furan olay\u0131n meydana geldi\u011fi \u201cilk iktisap\u201d ne demektir?<\/p>\n\n\n\n

18. \u0130mal edilen \u00d6TV\u2019ye tabi bir mal\u0131n, ayn\u0131 i\u015fletmede \u00d6TV\u2019ye tabi\nbir ba\u015fka mal\u0131n imalinde kullan\u0131lmas\u0131 halinde vergi uygulan\u0131r m\u0131?<\/p>\n\n\n\n

19. \u00d6TV\u2019nin m\u00fckellefi kimdir?<\/p>\n\n\n\n

20. Ta\u015f\u0131t ara\u00e7lar\u0131n\u0131 tadil edenler veya \u00fczerinde ek imalat yapanlar\n\u00d6TV m\u00fckellefi midir?<\/p>\n\n\n\n

21. \u00d6TV m\u00fckellefi olan kamu kurumlar\u0131n\u0131n \u00f6zelle\u015ftirilmesi halinde,\nbunlar\u0131n mallar\u0131 nas\u0131l vergilendirilmektedir?<\/p>\n\n\n\n

22. \u00d6TV\u2019de vergi g\u00fcvenlik h\u00fck\u00fcmleri bulunmakta m\u0131d\u0131r?<\/p>\n\n\n\n

23. Her y\u0131l yay\u0131mlanan T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelindeki de\u011fi\u015fiklikler\n\u00d6TV uygulamas\u0131n\u0131 etkilemekte midir?<\/p>\n\n\n\n

24. Kay\u0131t d\u0131\u015f\u0131 ticarette \u00d6TV y\u00f6n\u00fcnden nas\u0131l i\u015flem yap\u0131lmaktad\u0131r?<\/p>\n\n\n\n

\u00dc\u00e7\u00fcnc\u00fc B\u00f6l\u00fcm:\nVERG\u0130LEME \u00d6L\u00c7\u00dcLER\u0130, MATRAH, ORAN, TUTAR<\/p>\n\n\n\n

25. \u00d6TV\u2019de vergileme \u00f6l\u00e7\u00fcleri nelerdir?<\/p>\n\n\n\n

26. Hem oransal hem de maktu vergi uygulamas\u0131n\u0131n nedeni nedir?<\/p>\n\n\n\n

27. Alkoll\u00fc i\u00e7kilerde belirlenen asgari maktu vergi tutarlar\u0131 hangi\n\u00f6l\u00e7\u00fcler \u00fczerinden hesaplan\u0131r?<\/p>\n\n\n\n

28. T\u00fct\u00fcn mamullerinde belirlenen maktu vergi ve asgari maktu vergi tutarlar\u0131\nhangi \u00f6l\u00e7\u00fcler \u00fczerinden hesaplan\u0131r?<\/p>\n\n\n\n

29. \u00d6TV\u2019de \u00f6zel matrah \u015fekli uygulamas\u0131 var m\u0131d\u0131r?<\/p>\n\n\n\n

30. Ta\u015f\u0131t ara\u00e7lar\u0131nda \u00f6zel matrah \u015fekli uygulamas\u0131 nedir?<\/p>\n\n\n\n

31. T\u00fct\u00fcn mamullerinde \u00f6zel matrah \u015fekli uygulamas\u0131 nedir?<\/p>\n\n\n\n

32. Ba\u015fka mallar i\u00e7in de hem nispi hem de maktu \u00d6TV uygulanmakta\nm\u0131d\u0131r?<\/p>\n\n\n\n

33. Petrol \u00fcr\u00fcnlerinin kullan\u0131m \u015fekline g\u00f6re vergilenmesi ne anlama\ngelmektedir?<\/p>\n\n\n\n

34. Ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n \u00d6TV\u2019si eksik \u00f6denir ise al\u0131c\u0131dan m\u0131 sat\u0131c\u0131dan\nm\u0131 tehsil edilir?<\/p>\n\n\n\n

35. Ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n ilk iktisab\u0131nda \u00d6TV, ara\u00e7 sat\u0131lmadan \u00f6nce mi\n\u00f6denmektedir?<\/p>\n\n\n\n

36. Ulusal marker uygulamas\u0131na ayk\u0131r\u0131 petrol \u00fcr\u00fcn\u00fc veya bandrol uygulamas\u0131na\nayk\u0131r\u0131 i\u00e7ki ve sigara bulunduranlar hakk\u0131nda \u00d6TV y\u00f6n\u00fcnden nas\u0131l i\u015flem yap\u0131l\u0131r?<\/p>\n\n\n\n

D\u00f6rd\u00fcnc\u00fc B\u00f6l\u00fcm:\n\u0130ST\u0130SNALAR<\/p>\n\n\n\n

37. K\u00fc\u00e7\u00fck \u00e7ift\u00e7iler, vergiden muaf esnaflar, basit usulde\nvergilenenler \u00d6TV\u2019den m\u00fcstesna m\u0131d\u0131r?<\/p>\n\n\n\n

38. \u00d6TV kapsam\u0131na giren mallar\u0131n vergiye tabi olmas\u0131 i\u00e7in herhangi\nbir alt veya \u00fcst limit var m\u0131d\u0131r?<\/p>\n\n\n\n

39. \u00d6TV m\u00fckellefinin yurt d\u0131\u015f\u0131na g\u00f6nderdi\u011fi mallar i\u00e7in vergi\nistisnas\u0131 var m\u0131d\u0131r?<\/p>\n\n\n\n

40. Yurt i\u00e7inden serbest b\u00f6lgelere yap\u0131lan teslimlerde \u00d6TV istisnas\u0131\nuygulan\u0131r m\u0131?<\/p>\n\n\n\n

41. G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na (Free Shop) yap\u0131lan teslimlerde \u00d6TV\nistisnas\u0131 uygulan\u0131yor mu?<\/p>\n\n\n\n

42. Yabanc\u0131lara \u00f6zel fatura ile yap\u0131lan sat\u0131\u015flarda ve yolcu beraberi\ne\u015fya ihrac\u0131nda \u00d6TV istisnas\u0131 uygulan\u0131r m\u0131?<\/p>\n\n\n\n

43. \u00d6TV\u2019ye tabi tutulmu\u015f mallar\u0131n ihra\u00e7 edilmesi halinde \u00d6TV iadesi\nyap\u0131labilir mi?<\/p>\n\n\n\n

44. \u0130hra\u00e7 edilen mallar\u0131n geri gelmesi halinde \u00d6TV y\u00f6n\u00fcnden ne\n\u015fekilde i\u015flem yap\u0131lacakt\u0131r?<\/p>\n\n\n\n

45. Diplomatik misyonlar \u00d6TV istisnas\u0131ndan yararlanabilmekte midir?<\/p>\n\n\n\n

46. (I) say\u0131l\u0131 listedeki mallarla ilgili di\u011fer istisnalar nelerdir?<\/p>\n\n\n\n

47. Yurt d\u0131\u015f\u0131na \u00e7\u0131k\u0131\u015f yapan ara\u00e7lar \u00d6TV\u2019siz yak\u0131t alabilir mi?<\/p>\n\n\n\n

48. (II) say\u0131l\u0131 listedeki ta\u015f\u0131tlarla ilgili di\u011fer istisnalar nelerdir?<\/p>\n\n\n\n

49. Engellilik derecesi %90 ve \u00fczerinde olanlar\u0131n ara\u00e7 al\u0131m\u0131nda \u00d6TV\nistisnas\u0131 uygulanmas\u0131n\u0131n \u015fartlar\u0131 nelerdir?<\/p>\n\n\n\n

50. Sakatl\u0131k derecesi %90\u2019\u0131n alt\u0131nda olanlar istisnadan hangi\n\u015fartlarla yararlanmaktad\u0131r?<\/p>\n\n\n\n

51. \u0130lk iktisab\u0131nda \u00d6TV istisnas\u0131 uygulanm\u0131\u015f olan ta\u015f\u0131tlar\u0131n\nsat\u0131\u015f\u0131nda \u00d6TV do\u011far m\u0131?<\/p>\n\n\n\n

52. Engellilerin \u00d6TV istisnas\u0131 uygulanarak sat\u0131n ald\u0131klar\u0131 ara\u00e7lar\u0131\nsatmas\u0131 halinde yeniden istisna uygulanabilir mi?<\/p>\n\n\n\n

53. \u0130stisnadan yararlanarak ara\u00e7 sat\u0131n alan ki\u015finin vefat etmesi\nhalinde varislere intikal eden ara\u00e7 i\u00e7in \u00d6TV uygulan\u0131r m\u0131?<\/p>\n\n\n\n

54. Engellilerin yurt d\u0131\u015f\u0131ndan ara\u00e7 ithalinde \u00d6TV istisnas\u0131\nuygulanmakta m\u0131d\u0131r?<\/p>\n\n\n\n

55. (IV) say\u0131l\u0131 listedeki mallarla ilgili di\u011fer istisnalar nelerdir?<\/p>\n\n\n\n

56. Ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n imalinde kullan\u0131lan (IV) say\u0131l\u0131 listedeki\nelektronik cihazlara \u00f6denen \u00d6TV iade edilebilir mi?<\/p>\n\n\n\n

57. Ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n imalinde kullan\u0131lan (I) say\u0131l\u0131 listedeki yak\u0131t\nve ya\u011flarda \u00d6TV iade edilebilir mi?<\/p>\n\n\n\n

58. Serbest b\u00f6lgelerde \u00d6TV nas\u0131l uygulanmaktad\u0131r?<\/p>\n\n\n\n

59. Dahilde i\u015fleme rejimi kapsam\u0131na giren mallarda \u00d6TV istisnas\u0131\nnas\u0131l uygulanmaktad\u0131r?<\/p>\n\n\n\n

60. Uluslararas\u0131 anla\u015fmalara g\u00f6re \u00d6TV istisnas\u0131 nas\u0131l\nuygulanmaktad\u0131r?<\/p>\n\n\n\n

61. AB projeleri kapsam\u0131ndaki mallar i\u00e7in\n\u00d6TV istisnas\u0131 uygulanmakta m\u0131d\u0131r?<\/p>\n\n\n\n

Be\u015finci B\u00f6l\u00fcm: MATRAH, ORAN, TUTAR<\/p>\n\n\n\n

62. \u00d6TV maktu vergi mi yoksa nispi vergi midir?<\/p>\n\n\n\n

63. \u00d6TV\u2019nin matrah\u0131 nas\u0131l hesaplan\u0131r?<\/p>\n\n\n\n

64. \u00d6TV oran\u0131 ve maktu vergi tutar\u0131 ne kadard\u0131r? De\u011fi\u015fir mi?<\/p>\n\n\n\n

65. (I) say\u0131l\u0131 listenin (A) cetvelindeki mallarda uygulanan \u00d6TV\ntutarlar\u0131 ne kadard\u0131r?<\/p>\n\n\n\n

66. (I) say\u0131l\u0131 listenin (B) cetvelindeki mallarda uygulanan \u00d6TV\ntutarlar\u0131 ne kadard\u0131r?<\/p>\n\n\n\n

67. (II) say\u0131l\u0131 listedeki binek otomobillerinde uygulanan \u00d6TV\noranlar\u0131 ka\u00e7t\u0131r?<\/p>\n\n\n\n

68. (II) say\u0131l\u0131 listedeki di\u011fer ara\u00e7larda uygulanan \u00d6TV oranlar\u0131\nka\u00e7t\u0131r?<\/p>\n\n\n\n

69. (III) say\u0131l\u0131 listenin (A) cetvelindeki i\u00e7eceklerde \u00d6TV nas\u0131l uygulanmaktad\u0131r?<\/p>\n\n\n\n

70. (III) say\u0131l\u0131 listenin (B) cetvelindeki t\u00fct\u00fcn mamullerinde \u00d6TV\nnas\u0131l uygulanmaktad\u0131r?<\/p>\n\n\n\n

71. (IV) say\u0131l\u0131 listedeki mallarda uygulanan \u00d6TV oranlar\u0131 ne\nkadard\u0131r?<\/p>\n\n\n\n

72. Promosyon, e\u015fantiyon ve numunelerde \u00d6TV uygulamas\u0131 nas\u0131ld\u0131r?<\/p>\n\n\n\n

73. Perakende sat\u0131\u015f vesikalar\u0131nda \u00d6TV\ng\u00f6sterilir mi?<\/p>\n\n\n\n

Alt\u0131nc\u0131 B\u00f6l\u00fcm: VERG\u0130 HESAPLAMASI<\/p>\n\n\n\n

74. (I) say\u0131l\u0131 listedeki petrol \u00fcr\u00fcnlerinde \u00d6TV nas\u0131l\nhesaplanmaktad\u0131r?<\/p>\n\n\n\n

75. Biyodizel ve biyoetanol kullan\u0131m\u0131 konusunda \u00d6TV mevzuat\u0131nda\nte\u015fvik unsurlar\u0131 var m\u0131d\u0131r?<\/p>\n\n\n\n

76. Hava ve deniz ta\u015f\u0131tlar\u0131nda kullan\u0131lan yak\u0131tlar i\u00e7in \u00d6TV indirimi\nuygulanmakta m\u0131d\u0131r?<\/p>\n\n\n\n

77. Deniz ara\u00e7lar\u0131nda \u00d6TV\u2019siz yak\u0131t al\u0131m\u0131ndan kimler, hangi\n\u015fartlarda<\/p>\n\n\n\n

yararlanmaktad\u0131r?<\/p>\n\n\n\n

78. Elektrik \u00fcretiminde kullan\u0131lan yak\u0131tlar i\u00e7in \u00d6TV indirimi var\nm\u0131d\u0131r?<\/p>\n\n\n\n

79. (I) say\u0131l\u0131 listedeki mallar\u0131n tesliminde \u00d6TV\u2019si s\u0131f\u0131r olarak\nuygulanan ba\u015fka kullan\u0131mlar var m\u0131d\u0131r?<\/p>\n\n\n\n

80. (I) say\u0131l\u0131 listenin (B) cetvelindeki mallar\u0131n imalatta\nkullan\u0131m\u0131nda vergi avantaj\u0131 sa\u011flanmakta m\u0131d\u0131r?<\/p>\n\n\n\n

81. (I) say\u0131l\u0131 listenin (B) cetvelindeki mallar\u0131n (I) say\u0131l\u0131 liste\nd\u0131\u015f\u0131ndaki mallar\u0131n imalinde kullan\u0131m\u0131nda \u00d6TV nas\u0131l uygulanmaktad\u0131r?<\/p>\n\n\n\n

82. (I) say\u0131l\u0131 listenin (B) cetvelindeki mallar\u0131n, ayn\u0131 cetveldeki\nmallar\u0131n imalinde kullan\u0131lmas\u0131 halinde \u00d6TV nas\u0131l uygulanmaktad\u0131r?<\/p>\n\n\n\n

83. \u0130hra\u00e7 edilecek veya ihra\u00e7 kayd\u0131yla sat\u0131lacak madeni ya\u011f veya\nya\u011flama m\u00fcstahzar\u0131 imalinde kullan\u0131lmak \u00fczere baz ya\u011f sat\u0131n al\u0131nmas\u0131nda \u00d6TV nas\u0131l\nuygulanmaktad\u0131r?<\/p>\n\n\n\n

84. \u00d6zel teminat sertifikas\u0131na haiz m\u00fckelleflerin (I) say\u0131l\u0131\nlistedeki mallar\u0131 imalatta kullan\u0131m\u0131ndan do\u011fan \u00d6TV iadeleri nas\u0131l yerine\ngetirilir?<\/p>\n\n\n\n

85. (II) say\u0131l\u0131 listedeki ara\u00e7lar vergilendirme y\u00f6n\u00fcnden nas\u0131l grupland\u0131r\u0131lm\u0131\u015ft\u0131r?<\/p>\n\n\n\n

86. Y\u00fck ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda kullan\u0131lan ara\u00e7lar nas\u0131l vergilendirilmektedir?<\/p>\n\n\n\n

87. \u00d6zel ama\u00e7l\u0131 ara\u00e7lar nas\u0131l vergilendirilmektedir?<\/p>\n\n\n\n

88. Motosiklet ve motorlu bisikletlerde uygulanan vergi oranlar\u0131\nnedir?<\/p>\n\n\n\n

89. U\u00e7ak ve helikopterlerde uygulanan vergi oran\u0131 nedir?<\/p>\n\n\n\n

90. \u00d6TV kapsam\u0131na giren deniz ta\u015f\u0131tlar\u0131nda uygulanan \u00d6TV oran\u0131\nnedir? <\/p>\n\n\n\n

91. (II) say\u0131l\u0131 listedeki ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n matrah\u0131 ile ilgili vergi\ng\u00fcvenlik \u00f6nlemi var m\u0131d\u0131r?<\/p>\n\n\n\n

92. Ta\u015f\u0131t ara\u00e7lar\u0131 sat\u0131\u015f\u0131nda uygulanan fiyat farklar\u0131n\u0131n vergi uygulamalar\u0131ndaki\nyeri nedir?<\/p>\n\n\n\n

93. Alkols\u00fcz i\u00e7eceklerde \u00d6TV nas\u0131l uygulanmaktad\u0131r?<\/p>\n\n\n\n

94. Alkoll\u00fc i\u00e7kilerde \u00d6TV nas\u0131l hesaplanmaktad\u0131r?<\/p>\n\n\n\n

95. T\u00fct\u00fcn mamullerinde \u00f6denecek \u00d6TV nas\u0131l belirlenmektedir?<\/p>\n\n\n\n

96. T\u00fct\u00fcn mamulleri ve alkoll\u00fc i\u00e7kilerde bandrol uygulamas\u0131n\u0131n\nesaslar\u0131 nelerdir?<\/p>\n\n\n\n

97. (IV) say\u0131l\u0131 listedeki t\u00fcketim mallar\u0131nda \u00d6TV nas\u0131l\nhesaplanmaktad\u0131r?<\/p>\n\n\n\n

98. Cep telefonlar\u0131nda \u00d6TV nas\u0131l uygulanmaktad\u0131r?<\/p>\n\n\n\n

Yedinci B\u00f6l\u00fcm: \u00d6TV \u0130ND\u0130R\u0130M\u0130, TEC\u0130L-TERK\u0130N,\nTEVK\u0130FAT UYGULAMASI<\/p>\n\n\n\n

99. Sat\u0131n al\u0131nan mallara \u00f6denen \u00d6TV i\u00e7in ne i\u015flem yap\u0131lacakt\u0131r?<\/p>\n\n\n\n

100. \u00d6TV indiriminin \u015fartlar\u0131 nelerdir?<\/p>\n\n\n\n

101. \u00d6TV tecil edilebilir mi?<\/p>\n\n\n\n

102. \u0130hra\u00e7 kayd\u0131yla teslimlerde KDV ve \u00d6TV i\u00e7in tecil-terkin\nuygulamalar\u0131n\u0131n benzer y\u00f6nleri nelerdir?<\/p>\n\n\n\n

103. \u0130hra\u00e7 kayd\u0131yla teslimlerinde KDV ve \u00d6TV i\u00e7in tecil-terkin uygulamalar\u0131n\u0131n\nfarkl\u0131 y\u00f6nleri nelerdir?<\/p>\n\n\n\n

104. \u0130hra\u00e7 kayd\u0131yla teslim edilen mallar\u0131n\n\u00fc\u00e7 ay i\u00e7inde \u00d6TV m\u00fckellefine iade edilmesi halinde nas\u0131l i\u015flem yap\u0131l\u0131r?<\/p>\n\n\n\n

Sekizinci B\u00f6l\u00fcm: VERG\u0130LEME D\u00d6NEMLER\u0130, BEYAN\nVE \u00d6DEME<\/p>\n\n\n\n

105. \u00d6TV\u2019de vergilendirme d\u00f6nemleri, beyanname verme ve vergi \u00f6deme s\u00fcreleri\nfarkl\u0131 nedir?<\/p>\n\n\n\n

106. \u00d6TV\u2019nin beyan\u0131nda hangi beyannameler kullan\u0131lmaktad\u0131r?<\/p>\n\n\n\n

107. Herhangi bir vergilendirme d\u00f6neminde sat\u0131\u015f\u0131 olmayan\nm\u00fckelleflerin beyanname vermesine gerek var m\u0131d\u0131r?<\/p>\n\n\n\n

108. (II) say\u0131l\u0131 listedeki kay\u0131t ve tescile tabi olan ara\u00e7lar i\u00e7in\nkim, ne zaman ve nas\u0131l beyanda bulunmaktad\u0131r?<\/p>\n\n\n\n

109. (II) say\u0131l\u0131 listedeki ara\u00e7lar\u0131n vergisi \u00f6denmez ise ne \u015fekilde\ni\u015flem yap\u0131lmaktad\u0131r?<\/p>\n\n\n\n

110. \u00d6TV beyannamesi d\u0131\u015f\u0131nda m\u00fckelleflerin bildirim verme\nzorunlulu\u011fu<\/p>\n\n\n\n

var m\u0131d\u0131r?<\/p>\n\n\n\n

111. \u00d6TV tarhiyat\u0131 kimin ad\u0131na yap\u0131lmaktad\u0131r?<\/p>\n\n\n\n

Dokuzuncu B\u00f6l\u00fcm: (I) SAYILI L\u0130STEDEK\u0130\nMALLARIN \u0130THAL\u0130NDE TEM\u0130NAT UYGULAMASI<\/p>\n\n\n\n

112. (I) say\u0131l\u0131 listedeki mallar\u0131n ithalinde \u00d6TV do\u011fmad\u0131\u011f\u0131 halde\nneden teminat al\u0131nmaktad\u0131r?<\/p>\n\n\n\n

113. \u0130thalatta al\u0131nacak teminat tutarlar\u0131 nas\u0131l belirlenmektedir?<\/p>\n\n\n\n

114. (I) say\u0131l\u0131 listedeki mallar\u0131n ithalde verilen teminat nas\u0131l\n\u00e7\u00f6z\u00fclmektedir?<\/p>\n\n\n\n

115. \u0130thalatta g\u00fcmr\u00fck idaresine nakit para verilmesi halinde vergi\ndairesine beyanda bulunmak gerekir mi?<\/p>\n\n\n\n

116. \u00d6zel Teminat Sertifikas\u0131 kapsam\u0131nda\nteminat \u00e7\u00f6z\u00fcm\u00fc nas\u0131l yap\u0131lmaktad\u0131r?<\/p>\n\n\n\n

Onuncu B\u00f6l\u00fcm: D\u00dcZELTME \u0130\u015eLEMLER\u0130<\/p>\n\n\n\n

117. Fatura veya benzeri vesikalarda yanl\u0131\u015fl\u0131kla \u00d6TV g\u00f6sterilmesi\nhalinde ne yap\u0131lr?<\/p>\n\n\n\n

118. \u0130ade edilen mallar nedeniyle al\u0131c\u0131ya geri verilen ya da fazla\nveya yersiz \u00f6denen \u00d6TV nas\u0131l d\u00fczeltilir?<\/p>\n\n\n\n

119. Kay\u0131t ve tescil edilmi\u015f ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n sat\u0131c\u0131s\u0131na geri\nverilmesi halinde \u00d6TV iade edilebilir mi?<\/p>\n\n\n\n

120. Ta\u015f\u0131t ara\u00e7lar\u0131nda tadilat yap\u0131lmas\u0131 halinde \u00d6TV uygulanmakta\nm\u0131d\u0131r?<\/p>\n","protected":false},"excerpt":{"rendered":"

Soru ve Cevaplarla \u00d6zel T\u00fcketim Vergisi Uygulamas\u0131 kitab\u0131m\u0131n Haziran 2020 bask\u0131s\u0131 G\u00f6zlem Yay\u0131nc\u0131l\u0131k taraf\u0131ndan yay\u0131nland\u0131. Kitapta cevaplanan \u00d6TV uygulamas\u0131na ili\u015fkin sorular a\u015fa\u011f\u0131dad\u0131r. Birinci B\u00f6l\u00fcm: \u00d6TV\u2019N\u0130N \u00d6ZELL\u0130KLER\u0130 1. \u00d6zel t\u00fcketim vergisi (\u00d6TV) nedir? 2. \u00d6TV uygulamas\u0131 ne zaman ba\u015flam\u0131\u015ft\u0131r? 3. \u00d6TV uygulamas\u0131na ge\u00e7i\u015fin gerek\u00e7esi nedir? 4. \u00d6TV uygulamas\u0131n\u0131n genel \u00f6zellikleri nelerdir? 5. \u00d6TV ile KDV aras\u0131ndakiHakk\u0131nda daha fazlas\u0131n\u0131 oku Soru ve Cevaplarla \u00d6zel T\u00fcketim Vergisi Uygulamas\u0131 kitab\u0131m \u00e7\u0131kt\u0131<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":381,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/382"}],"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=382"}],"version-history":[{"count":8,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/382\/revisions"}],"predecessor-version":[{"id":392,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/382\/revisions\/392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/media\/381"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}