4760\nsay\u0131l\u0131 \u00d6TV Kanunu eki (I) say\u0131l\u0131 listedeki akaryak\u0131t \u00fcr\u00fcnleri, L.P.G.,\ndo\u011falgaz, solvent, tiner, madeni ya\u011f ve t\u00fcrevlerinin ithalini ve imalini yapan \u00e7o\u011fu\ni\u015fletmede, stok kay\u0131tlar\u0131 ile \u00d6TV beyannamelerinin uyu\u015fmamas\u0131 \u015feklinde kronik\nbir sorun bulunmaktad\u0131r. Baz\u0131lar\u0131nda \u00d6TV\u2019nin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 2002 y\u0131l\u0131ndan\nberi ithal edilen miktarlarla beyan edilen \u00d6TV miktarlar\u0131n\u0131n \u00f6rt\u00fc\u015fmemesi sonucu\ng\u00fcmr\u00fc\u011fe verilen teminatlar \u00e7\u00f6z\u00fclemezken, baz\u0131lar\u0131nda imalat kay\u0131tlar\u0131n\u0131n\nidarenin istedi\u011fi \u015fekilde olu\u015fturulamamas\u0131, bunlara ba\u011fl\u0131 olarak indirim ve\niade taleplerinin kar\u015f\u0131lanamamas\u0131 sonucunu do\u011furmaktad\u0131r.<\/p>\n\n\n\n
\u00c7\u00d6Z\u00dcM:\n7326 SAYILI KANUN<\/strong><\/p>\n\n\n\n 9 Haziran\n2021 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 7326 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden\nYap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanunun 6.\nmaddesinde, i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesine ili\u015fkin h\u00fck\u00fcmler yer alm\u0131\u015ft\u0131r.\nBu d\u00fczenlemelerin, petrol sekt\u00f6r\u00fcnde stok kay\u0131tlar\u0131n\u0131n ger\u00e7ek duruma\ngetirilerek, \u00d6TV\u2019den kaynaklanan sorunlar\u0131n \u00e7\u00f6z\u00fcm\u00fc i\u00e7in \u00f6nemli bir f\u0131rsat\noldu\u011funu de\u011ferlendiriyoruz.<\/p>\n\n\n\n \u0130\u015eLETMEDE\nMEVCUT OLDU\u011eU H\u00c2LDE KAYITLARDA YER ALMAYAN \u00dcR\u00dcNLER\u0130N KAYDA ALINMASI<\/strong><\/p>\n\n\n\n \u00d6TV\nKanunu eki (I) say\u0131l\u0131 listedeki mallar\u0131n ithali veya imali dolay\u0131s\u0131yla \u00d6TV\nm\u00fckellefi olanlar, i\u015fletme stoklar\u0131nda yer ald\u0131\u011f\u0131 halde ithali, imali veya yurt\ni\u00e7inden al\u0131m\u0131na ili\u015fkin kay\u0131tlar\u0131 bulunmayan veya kay\u0131tlardaki tutarlardan daha\nfazla olan mallar i\u00e7in, 31 A\u011fustos 2021 tarihine kadar 1 Seri No.lu Baz\u0131\nAlacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 7326 Say\u0131l\u0131 Kanun Genel Tebli\u011fi\nekindeki (Ek:20) beyanname ile beyan etti\u011fi \u00d6TV\u2019yi ayn\u0131 tarihe kadar \u00f6demeleri\nhalinde, bu mallar kay\u0131t alt\u0131na al\u0131nm\u0131\u015f olacakt\u0131r. Bu beyanda vergi cezas\u0131\nuygulanmayacakt\u0131r. B\u00f6ylece \u00d6TV\u2019si \u00f6denen mallar i\u00e7in g\u00fcmr\u00fc\u011fe verilen\nteminatlar\u0131n \u00e7\u00f6z\u00fcm\u00fc de yap\u0131labilecektir.<\/p>\n\n\n\n Her ne\nkadar (I) say\u0131l\u0131 listedeki mallar i\u00e7in vergi ithalatta veya imalatta de\u011fil,\nithal veya imal edilen mallar\u0131n sat\u0131\u015f\u0131nda veya kullan\u0131m\u0131nda do\u011fuyor olsa dahi, 7326\nSay\u0131l\u0131 Kanun uyar\u0131nca bu \u015fekilde \u00d6TV beyan edilip \u00f6denen mallar\u0131n sat\u0131\u015f\u0131nda\nveya kullan\u0131m\u0131nda bir kez daha \u00d6TV uygulanmas\u0131 s\u00f6z konusu olmayacakt\u0131r.<\/p>\n\n\n\n Ayr\u0131ca\n\u00d6TV\u2019si \u00f6denen mallar\u0131n \u00d6TV\u2019li bir ba\u015fka mal\u0131n imalinde kullan\u0131lmas\u0131 halinde\n(\u00d6TV\u2019si \u00f6denen bazya\u011f\u0131n madeni ya\u011f imalinde kullan\u0131lmas\u0131 gibi), m\u00fckerrer\nvergilemeye sebep olmama ad\u0131na, imal edilen mal\u0131n tesliminde hesaplanan\n\u00d6TV\u2019den, bu mal\u0131n imalinde kullan\u0131lan mala \u00f6denen \u00d6TV\u2019nin indirim konusu\nyap\u0131labilece\u011fini d\u00fc\u015f\u00fcn\u00fcyoruz. Hatta bu \u015fekilde \u00d6TV \u00f6denen mallar\u0131n ihra\u00e7\nedilmesi veya 2012\/3792 say\u0131l\u0131 Kararname kapsam\u0131nda imalatta kullan\u0131lmas\u0131\nhalinde belirlenen tutarlar\u0131n iade edilebilece\u011fi g\u00f6r\u00fc\u015f\u00fcndeyiz. Ancak bu\nkonularda idareden g\u00f6r\u00fc\u015f al\u0131nmas\u0131 uygun olacakt\u0131r.<\/p>\n\n\n\n Bu mallar\ni\u00e7in ayn\u0131 zamanda 7326 Say\u0131l\u0131 Kanunun 6. maddesi kapsam\u0131nda tabi olduklar\u0131\nvergi oran\u0131n\u0131n yar\u0131s\u0131 kadar KDV de beyan edip \u00f6deyen m\u00fckellefler, belgesiz mal\nbulundurmayla ilgili cezal\u0131 vergi tarhiyatlar\u0131ndan kurtulacakt\u0131r. KDV beyan\u0131\ni\u00e7in rayi\u00e7 bedel hesaplan\u0131rken, miktar \u00fczerinden hesaplanan maktu \u00d6TV tutar\u0131n\u0131n\nda matraha dahil edilece\u011fi tabiidir.<\/p>\n\n\n\n KAYITLARDA\nYER ALDI\u011eI H\u00c2LDE \u0130\u015eLETMEDE MEVCUT OLMAYAN MALLAR \u0130\u00c7\u0130N \u00d6TV BEYANI<\/strong><\/p>\n\n\n\n (I)\nsay\u0131l\u0131 listedeki mallar\u0131n ithali veya imali dolay\u0131s\u0131yla \u00d6TV m\u00fckellefi olanlar,\nkay\u0131tlar\u0131nda yer ald\u0131\u011f\u0131 halde fiilen stoklar\u0131nda bulunmayan mallar i\u00e7in 31\nA\u011fustos 2021 tarihine kadar \u201cMuhtelif Al\u0131c\u0131lar\u201d ad\u0131na (\u201c7326 Say\u0131l\u0131 Kanunun 6\/2\nmaddesi \u00e7er\u00e7evesinde d\u00fczenlenmi\u015ftir\u201d \u015ferhi koymak suretiyle) d\u00fczenledi\u011fi\nfaturada g\u00f6sterdi\u011fi \u00d6TV\u2019yi, ilgili d\u00f6neme ait 1 numaral\u0131 \u00d6TV beyannamesinde\nbeyan edip \u00f6demek suretiyle bu mallar\u0131n \u00e7\u0131k\u0131\u015f\u0131n\u0131 yapabilecektir. <\/p>\n\n\n\n Bu\nsuretle vergisi \u00f6denen mallar i\u00e7in g\u00fcmr\u00fckte verilen teminatlar \u00e7\u00f6z\u00fclebilecek,\nithal veya imal edilen mallarla ilgili emtia dengesi sa\u011flanabilecektir.<\/p>\n\n\n\n Kay\u0131tlarda\nyer ald\u0131\u011f\u0131 h\u00e2lde i\u015fletmede mevcut olmayan mallar i\u00e7in emsal bedel \u00fczerinden\ntabi oldu\u011fu oranda hesaplanan KDV, ilgili d\u00f6nem KDV beyannamesinde \u201c7326 Say\u0131l\u0131\nKanunun (6\/2-a) maddesi kapsam\u0131ndaki bildirim\u201d tablosuna kay\u0131t yap\u0131larak beyan\nedilecektir. Faturada bedel olarak ayn\u0131 cins mallara ili\u015fkin cari y\u0131l\nkay\u0131tlar\u0131na g\u00f6re tespit edilen gayrisafi k\u00e2r oran\u0131, m\u00fckelleflerin kendileri\nveya ba\u011fl\u0131 olduklar\u0131 meslek kurulu\u015funca tespit edilecek rayi\u00e7 bedeller dikkate\nal\u0131narak tespit edilecektir.<\/p>\n\n\n\n Fatura\nd\u00fczenlenmek suretiyle has\u0131lat\u0131 kay\u0131tlara intikal ettirilen mallar\u0131n daha \u00f6nceki\nd\u00f6nemlerde sat\u0131ld\u0131\u011f\u0131n\u0131n veya kullan\u0131ld\u0131\u011f\u0131n\u0131n tespit edilmesi h\u00e2linde, ge\u00e7mi\u015fe\ny\u00f6nelik \u00d6TV ve KDV tarhiyatlar\u0131 yap\u0131lmayaca\u011f\u0131 gibi ceza ve faiz de\nuygulanmayacakt\u0131r.<\/p>\n\n\n\n SONU\u00c7<\/strong><\/p>\n\n\n\n 7326 say\u0131l\u0131 Kanunun 6. maddesi \u00e7er\u00e7evesinde kay\u0131tlar\u0131n fiili duruma uygun hal getirilmesine y\u00f6nelik d\u00fczenlemeler, \u00f6zellikle petrol sekt\u00f6r\u00fcnde teminat \u00e7\u00f6z\u00fcm\u00fc, stok kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi, \u00d6TV beyannamesinin ilgili b\u00f6l\u00fcmlerinin do\u011fru bir \u015fekilde d\u00fczenlenmesi, indirim ve iade taleplerinin yap\u0131labilmesi, yani normale d\u00f6n\u00fclmesi i\u00e7in \u00f6nemli bir f\u0131rsat sundu\u011fundan, bu t\u00fcr i\u015flemleri bulunan m\u00fckelleflerin bu f\u0131rsat\u0131 iyi de\u011ferlendirmeleri gerekti\u011fini d\u00fc\u015f\u00fcn\u00fcyoruz.<\/p>\n\n\n\n (*) Bu makale “PwC T\u00fcrkiye, Medya, K\u00f6\u015fe Yaz\u0131lar\u0131” (https:\/\/www.pwc.com.tr\/tr\/medya\/kose-yazilari.html) b\u00f6l\u00fcm\u00fcnde G\u00fcncel Yaz\u0131lar kapsam\u0131nda 6\/7\/2021 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":" 4760 say\u0131l\u0131 \u00d6TV Kanunu eki (I) say\u0131l\u0131 listedeki akaryak\u0131t \u00fcr\u00fcnleri, L.P.G., do\u011falgaz, solvent, tiner, madeni ya\u011f ve t\u00fcrevlerinin ithalini ve imalini yapan \u00e7o\u011fu i\u015fletmede, stok kay\u0131tlar\u0131 ile \u00d6TV beyannamelerinin uyu\u015fmamas\u0131 \u015feklinde kronik bir sorun bulunmaktad\u0131r. Baz\u0131lar\u0131nda \u00d6TV\u2019nin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 2002 y\u0131l\u0131ndan beri ithal edilen miktarlarla beyan edilen \u00d6TV miktarlar\u0131n\u0131n \u00f6rt\u00fc\u015fmemesi sonucu g\u00fcmr\u00fc\u011fe verilen teminatlar \u00e7\u00f6z\u00fclemezken,Hakk\u0131nda daha fazlas\u0131n\u0131 oku AKARYAKIT VE MADEN\u0130 YA\u011e SEKT\u00d6R\u00dcNDE \u0130\u015eLETME KAYITLARINA \u0130L\u0130\u015eK\u0130N \u0130MKAN*<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","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\/445"}],"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=445"}],"version-history":[{"count":1,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/445\/revisions"}],"predecessor-version":[{"id":446,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/445\/revisions\/446"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}