{"id":43,"date":"2019-10-16T17:55:49","date_gmt":"2019-10-16T17:55:49","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=43"},"modified":"2019-10-18T19:31:32","modified_gmt":"2019-10-18T19:31:32","slug":"43","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=43","title":{"rendered":"\u00d6TV ile GT\u0130P \u0130li\u015fkisi Nedir?"},"content":{"rendered":"\n<p><strong>HAG\u0130 WATT\u2019A MEKTUPLAR (II)<\/strong>*<\/p>\n\n\n\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kemal\nOktar<\/strong><\/p>\n\n\n\n<p>Sevgili Hagi\nWatt,<\/p>\n\n\n\n<p>\u00d6nceki mektubum\nseni memnun etmemi\u015f san\u0131r\u0131m. \u00dclkemizin patent say\u0131s\u0131n\u0131n d\u00fcnya \u00f6l\u00e7e\u011finde binde\nbir olmas\u0131n\u0131n nedenleri aras\u0131nda \u00d6TV\u2019nin de rol\u00fc var galiba diyorsun. Bunu\nbilemem ama yeni bir icat \u00e7\u0131karmadan \u00f6nce, icat edece\u011fimiz mal \u00d6TV\u2019ye tabi mi\nde\u011fil mi diye G.T.\u0130.P. numaras\u0131n\u0131 (G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu) tespit\netmek \u00f6nemli!<\/p>\n\n\n\n<p>Nerden \u00e7\u0131kt\u0131 bu\nG.T.\u0130.P. diye soruyorsun. Daha \u00d6TV yokken y\u00fcr\u00fcrl\u00fckte olan KDV uygulamas\u0131nda mallar\nad\u0131yla tan\u0131mlan\u0131yordu. Mesela beyaz peynirin vergi oran\u0131 %8\u2019e indiriliyordu, ama\nbeyaz peynir ne demekti? Ezine peyniri beyaz peynir mi, otlu peynir beyaz\npeynir de\u011fil mi, \u00e7\u00f6kelek peynir say\u0131l\u0131r m\u0131, tulum peynirinin rengi beyaz ise\nbeyaz peynir mi say\u0131l\u0131r? gibi tart\u0131\u015fmalar ya\u015fan\u0131yordu. Bu nedenle \u00d6TV kapsam\u0131na\nal\u0131nan mallar \u00f6yle belirlenmeliydi ki, yap\u0131lan tan\u0131mlar sabit olsun, herkesin\nakl\u0131na farkl\u0131 mallar gelmesindi. Ayr\u0131ca ithalattan da vergi al\u0131naca\u011f\u0131na g\u00f6re\ntan\u0131mlar uluslararas\u0131 olmal\u0131yd\u0131.<\/p>\n\n\n\n<p>Bunun tek\ny\u00f6ntemi, uluslararas\u0131 mal tan\u0131mlama sistemi olan Armonize Sistem (Kombine)\nNomanklat\u00fcr\u2019d\u00fc. Bu sistemde mallar numara verilmek suretiyle s\u0131n\u0131fland\u0131r\u0131l\u0131yor.\n\u00d6yle ki, canl\u0131 insan hari\u00e7 (yani cenaze dahil) 5.000\u2019in \u00fczerindeki G.T.\u0130.P.\nnumaras\u0131yla d\u00fcnya \u00f6l\u00e7e\u011finde her mal tan\u0131mlanabiliyor. \u0130\u015fte \u00d6TV Kanunu eki\nlistelerde yer alan mallar\u0131n G.T.\u0130.P. numaralar\u0131 ile tan\u0131mlanmas\u0131n\u0131n nedeni\nbuydu.<\/p>\n\n\n\n<p>G\u00fcmr\u00fck\ni\u015flemleriyle u\u011fra\u015fanlar bu sistemi iyi bilir. Ama g\u00fcmr\u00fck\u00e7\u00fc olmayanlara bu\nsistem yabanc\u0131 gelir. Mesela \u00d6TV Kanunu eki listelerde 12 haneli (digit) bir\nnumaran\u0131n yan\u0131nda \u201cDi\u011ferleri\u201d yazar, ba\u015fka bir a\u00e7\u0131klama yoktur. Eee, nedir\n\u015fimdi bu mal? Bunu \u00f6\u011frenmek i\u00e7in Tarife Cetveli yetmez, \u201c\u0130zahname\u201dye bakmak\ngerekir. Bazen o da yetmez, AB A\u00e7\u0131klama Notlar\u0131, Aviler, S\u0131n\u0131fland\u0131rma\nKararlar\u0131, Ba\u011flay\u0131c\u0131 Tarife Bilgileri, Avrupa Birli\u011fi Ba\u011flay\u0131c\u0131 Tarife\nBilgileri gibi kaynaklara ba\u015fvurmak gerekebilir.<\/p>\n\n\n\n<p>Ne dedin? \u00c7ok mu\nzor? Hakl\u0131s\u0131n, bu durum bilmeyerek de olsa vergi ka\u00e7\u0131rmaya kadar gidebilir.<\/p>\n\n\n\n<p>\u00d6rne\u011fin \u00d6TV\nKanunu eki (IV) say\u0131l\u0131 listede 95.04 tarife numaral\u0131 mallar\u0131n tan\u0131m\u0131: \u201cVideo\noyun konsollar\u0131 ve makinalar\u0131, e\u011flence merkezleri i\u00e7in oyun e\u015fyas\u0131, tilt\nmakinas\u0131, bilardo, kumarhane oyunlar\u0131 i\u00e7in \u00f6zel masalar, salon veya masa\noyunlar\u0131 ve otomatik bowling ekipman\u0131\u201dd\u0131r.<\/p>\n\n\n\n<p>Bu tan\u0131mdan ne\n\u00e7\u0131kar\u0131yorsun? Elektronik oyun makinalar\u0131, kumar makinalar\u0131, bilgisayar\noyunlar\u0131, joystick gibi alet ve cihazlar\u0131n \u00d6TV\u2019ye tabi oldu\u011funu de\u011fil mi? Evet\nbunlar \u00d6TV kapsam\u0131nda, ama akl\u0131na gelmeyecek ba\u015fka mallar da bu tarife\npozisyonuna giriyor. \u00d6rne\u011fin iskambil ka\u011f\u0131tlar\u0131, tavla, tavla pulu, zar\u0131,\ndomino ta\u015f\u0131, okey ta\u015flar\u0131, \u0131stakas\u0131, dama, k\u0131zma birader, tombala oyunlar\u0131,\nbilardo topu, \u0131stakas\u0131, tebe\u015firi, say\u0131 yazma tahtas\u0131\u2026 gibi oyun oynamaya mahsus\nbir\u00e7ok mal da bu tarife pozisyonunda \u00d6TV\u2019ye tabi. Yani bir keser sap\u0131n\u0131\nenlemesine keserek 30 tane tavla pulu yaparsan \u00d6TV m\u00fckellefi oluyorsun. Daha\n\u00f6nce s\u00f6ylemi\u015ftim, \u00d6TV kapsam\u0131na giren mallar\u0131 imal edenin ger\u00e7ek usulde veya\nbasit usulde vergilenen m\u00fckellef olmas\u0131, vergiden muaf esnaf olmas\u0131, \u00f6zel veya\nt\u00fczel ki\u015fi olmas\u0131, imal etti\u011fi mallar\u0131 satmay\u0131p kendisinin kullanmas\u0131\nvergilenmeye engel te\u015fkil etmiyor. Eminim ki vergi idaresi g\u00f6revlileri, her g\u00fcn\nkap\u0131s\u0131n\u0131n \u00f6n\u00fcnden ge\u00e7erek selamla\u015ft\u0131\u011f\u0131 ki\u015filerin \u00d6TV m\u00fckellefi olmas\u0131\ngerekti\u011finin fark\u0131na bile varm\u0131yordur.<\/p>\n\n\n\n<p>\u00c7arp\u0131c\u0131 bir\n\u00f6rnek vereyim mi? Satran\u00e7 tak\u0131m\u0131 \u00d6TV\u2019ye tabi oldu\u011fu gibi, satran\u00e7 tahtas\u0131 da\n\u00d6TV\u2019ye tabi. Peki bir masan\u0131n veya sehpan\u0131n \u00fczerine 8 adet enine, 8 adet boyuna\nolmak \u00fczere 64 kare \u00e7izilirse ne olur? Damal\u0131 masa veya sehpa olur diyeceksin.\nEvet ama daha \u00f6nemlisi bu masa veya sehpa 95.04 tarife pozisyonundaki bir mal\nolur. Yani? Evet \u00d6TV\u2019te tabi olur.<\/p>\n\n\n\n<p>Yaa, b\u00f6yle i\u015fte Hagi Watt\u2019c\u0131\u011f\u0131m. Ya\u015fant\u0131m\u0131zda \u00d6TV ile kar\u015f\u0131la\u015fmamak m\u00fcmk\u00fcn de\u011fil. Gidip da\u011f ba\u015f\u0131nda ya\u015fasan bile \u00d6TV m\u00fckellefi olabilirsin. Yok art\u0131k deme. \u00d6rne\u011fin da\u011fdan \u00fcz\u00fcm toplad\u0131n, yar\u0131s\u0131n\u0131 yedin, kalan\u0131 bozulmaya ba\u015flad\u0131, sen de suyunu s\u0131k\u0131p bir kaba koydun. \u00dcz\u00fcm suyu \u015f\u0131raya d\u00f6n\u00fc\u015f\u00fcrse ne \u00e2l\u00e2, ama mayalan\u0131r da \u015farap olursa \u00d6TV kapsam\u0131na girer. Abart\u0131yor muyum? \u00d6yleyse idareye sor bakal\u0131m, s\u0131kt\u0131\u011f\u0131m \u00fcz\u00fcm suyu \u015faraba d\u00f6n\u00fc\u015fm\u00fc\u015f, bunu i\u00e7ersem \u00d6TV m\u00fckellefi olur muyum diye. Haa, unutmadan s\u00f6yleyeyim, \u00d6TV kapsam\u0131na giren mallar\u0131n miktar\u0131 veya tutar\u0131 ile ilgili bir s\u0131n\u0131rlama da yok. Yani 1 litre de \u00fcretilse, 1000 f\u0131\u00e7\u0131 da \u00fcretilse, imal edilen \u015farab\u0131n sat\u0131\u015f\u0131 veya t\u00fcketilmesinde \u00d6TV beyan edilmesi gerekiyor.<\/p>\n\n\n\n<p>*Vergi Alg\u0131 internet sitesinde (vergialgi.net) 23\/5\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HAG\u0130 WATT\u2019A MEKTUPLAR (II)* &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kemal Oktar Sevgili Hagi Watt, \u00d6nceki mektubum seni memnun etmemi\u015f san\u0131r\u0131m. \u00dclkemizin patent say\u0131s\u0131n\u0131n d\u00fcnya \u00f6l\u00e7e\u011finde binde bir olmas\u0131n\u0131n nedenleri aras\u0131nda \u00d6TV\u2019nin de rol\u00fc var galiba diyorsun. Bunu bilemem ama yeni bir icat \u00e7\u0131karmadan \u00f6nce, icat edece\u011fimiz mal \u00d6TV\u2019ye tabi mi de\u011fil mi diye G.T.\u0130.P. numaras\u0131n\u0131 (G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu)<a class=\"moretag\" href=\"https:\/\/www.kemaloktar.com\/?p=43\"><span class=\"screen-reader-text\">Hakk\u0131nda daha fazlas\u0131n\u0131 oku \u00d6TV ile GT\u0130P \u0130li\u015fkisi Nedir?<\/span>[&#8230;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"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\/43"}],"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=43"}],"version-history":[{"count":5,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/43\/revisions"}],"predecessor-version":[{"id":104,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/43\/revisions\/104"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=43"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=43"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=43"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}