{"id":45,"date":"2019-10-16T17:56:11","date_gmt":"2019-10-16T17:56:11","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=45"},"modified":"2019-10-18T19:47:53","modified_gmt":"2019-10-18T19:47:53","slug":"45","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=45","title":{"rendered":"\u00d6TV Kapsam\u0131na Hangi Mallar Giriyor?"},"content":{"rendered":"\n

HAG\u0130 WATT\u2019A MEKTUPLAR (III)<\/strong>*<\/p>\n\n\n\n

                                                                                                                      Kemal\nOktar<\/strong><\/p>\n\n\n\n

Sevgili Hagi\nWatt,<\/p>\n\n\n\n

\u00d6nceki\nmektuplar\u0131m kafan\u0131 epeyce kar\u0131\u015ft\u0131rm\u0131\u015fa benziyor. Yahu her \u015feyde \u00d6TV\u2019mi var?\ndiyorsun. Yok can\u0131m, sadece 241 tane malda \u00d6TV var. Hizmetler ise \u00d6TV\u2019nin\nkonusuna hi\u00e7 girmiyor.<\/p>\n\n\n\n

Buradan \u015f\u00f6yle\nbir sonu\u00e7 \u00e7\u0131k\u0131yor. 867 milyarl\u0131k 2019 y\u0131l\u0131 vergi gelirlerin %18\u2019inin (162\nmilyar TL) sadece 241 tane maldan sa\u011flanmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor. \u00c7arp\u0131c\u0131 bir rakam\ns\u00f6yleyeyim mi? Pe\u015fin vergisi, tevkifat\u0131, beyan \u00fczerine \u00f6denecek olan\u0131 dahil\ntoplam kurumlar vergisinin 74 milyar TL olmas\u0131 bekleniyor. Sadece \u00d6TV (I)\nsay\u0131l\u0131 listeden beklenen has\u0131lat ise 67 milyar TL. (III) say\u0131l\u0131 listedeki\nsigaralardan al\u0131nacak \u00d6TV tutar\u0131 olan 45 milyar lira, motorlu ta\u015f\u0131tlar vergisi,\nbanka ve sigorta i\u015flemleri vergisi, \u00f6zel ileti\u015fim vergisi, \u015fans oyunlar\u0131\nvergisi, veraset ve intikal vergisi gibi vergilerden beklenen toplam has\u0131lattan\ndaha fazla.<\/p>\n\n\n\n

Y\u00fcksek has\u0131lat\u0131\nbir yana, H\u00fck\u00fcmetlerin en sevdi\u011fi vergi de \u00d6TV\u2019dir. Bunun iki nedeni var. \u0130lki,\ngelir veya kurumlar vergisinde bir d\u00fczenleme yap\u0131ld\u0131\u011f\u0131nda sonucunu almak i\u00e7in\nbir y\u0131l beklemek gerekir. Halbuki \u00d6TV\u2019ye bir puan eklendi\u011finde 15 g\u00fcn i\u00e7inde\nsonucu al\u0131rs\u0131n. \u0130kinci sevilen y\u00f6n\u00fc, bu vergi ithalat veya imalat a\u015famas\u0131nda\nal\u0131nd\u0131\u011f\u0131 i\u00e7in, kapsama giren mallar\u0131n t\u00fcketicileri al\u0131\u015f belgelerinde \u00d6TV\ng\u00f6rmez. \u00d6TV zamlar\u0131n\u0131 ancak bas\u0131n yay\u0131n organlar\u0131ndan \u00f6\u011frenebilirsin. O da bir\ns\u00fcre sonra unutulur gider.<\/p>\n\n\n\n

\u015eimdi merak\u0131n\nartm\u0131\u015ft\u0131r, bu 241 mal nedir diye. \u00d6TV kapsam\u0131na giren mallar Kanuna ekli 4\nfarkl\u0131 listede toplanm\u0131\u015f.<\/p>\n\n\n\n

– (I) say\u0131l\u0131\nlistede, eline bula\u015ft\u0131\u011f\u0131nda kolay \u00e7\u0131kmayan akaryak\u0131tlar, madeni ya\u011flar, solvent\nt\u00fcrevleri, kokusu ho\u015f olmayan L.P.G ve do\u011falgaz gibi pis mallar var.<\/p>\n\n\n\n

– (II) say\u0131l\u0131\nlistede otomobil, minib\u00fcs, otob\u00fcs, kamyon, kamyonet, motosiklet gibi kara nakil\nvas\u0131talar\u0131, yat, kotra gibi deniz vas\u0131talar\u0131, u\u00e7ak, helikopter, drone gibi hava\nvas\u0131talar\u0131 yer al\u0131yor.<\/p>\n\n\n\n

– (III) say\u0131l\u0131\nliste i\u00e7ki sigara gibi k\u00f6t\u00fc mallar\u0131n yan\u0131 s\u0131ra enerji i\u00e7ecekleri, sade,\nmeyveli, kolal\u0131 gazozlardan olu\u015fuyor.<\/p>\n\n\n\n

– (IV) say\u0131l\u0131\nlistede beyaz e\u015fyalar, radyo, TV, elektrikli ve elektronik cihazlar, kameralar,\ncep telefonlar\u0131, manyetik bantlar, optik nesneler, uzaktan kumanda cihaz\u0131,\nkristalden mutfak ve s\u00fcs e\u015fyalar\u0131 ile avizeler, kozmetik \u00fcr\u00fcnler, k\u00fcrkler,\nsilahlar, oyun alet ve cihazlar\u0131 ile l\u00fcks mal diye tan\u0131mlanan di\u011fer baz\u0131 mallar\nvar.<\/p>\n\n\n\n

Her liste farkl\u0131\nkategorideki mallardan olu\u015ftu\u011fu gibi, bu listelerdeki mallar i\u00e7in \u00d6TV beyan ve\n\u00f6deme s\u00fcreleri de farkl\u0131. \u00d6rne\u011fin (I) say\u0131l\u0131 listede vergileme d\u00f6nemi 15 g\u00fcn.\nYani bir ayda iki d\u00f6nem var, vergi takip eden 10. g\u00fcn \u00f6deniyor. (II) say\u0131l\u0131\nlistedeki ara\u00e7lardan kay\u0131t ve tescile tabi olanlar i\u00e7in d\u00f6nem yok, fatura\nkesmeden \u00f6nce vergi beyan edilip \u00f6denmesi gerekiyor (Allahtan fatura saati ile\nvergi beyan saatine bakm\u0131yorlar, ayn\u0131 g\u00fcn i\u00e7inde olsun yeter diyorlar). (II)\nsay\u0131l\u0131 listedeki ara\u00e7lardan kay\u0131t ve tescile tabi olmayanlar ile (III) ve (IV)\nsay\u0131l\u0131 listedeki mallar i\u00e7in vergilendirme d\u00f6nemi 1 ay, vergi takip eden ay\u0131n\n15. g\u00fcn\u00fc ak\u015fam\u0131na kadar \u00f6deniyor.<\/p>\n\n\n\n

Olduk\u00e7a kar\u0131\u015f\u0131k\nde\u011fil mi? Uygulamaya girince insan\u0131n kafas\u0131 daha da kar\u0131\u015f\u0131yor. \u00d6rne\u011fin (I)\nsay\u0131l\u0131 listedeki mallar\u0131n ithali \u00d6TV\u2019ye tabi de\u011fil. Yani g\u00fcmr\u00fckte \u00d6TV\n\u00f6denmiyor. Vergi, ithal edilen mallar\u0131n yurt i\u00e7inde sat\u0131\u015f\u0131 veya kullan\u0131m\u0131nda\ndo\u011fuyor. Ama yurt i\u00e7inde \u00f6denecek \u00d6TV tutar\u0131 kadar g\u00fcmr\u00fckte teminat vermezsen\nbu mallar\u0131 ithal edemiyorsun. Dolay\u0131s\u0131yla \u00f6nce ithalatta teminat veriyorsun,\nsonra yurt i\u00e7inde \u00d6TV \u00f6d\u00fcyorsun, daha sonra teminat\u0131n \u00e7\u00f6z\u00fcl\u00fcyor. Yahu ne\nu\u011fra\u015ft\u0131r\u0131yorsun, g\u00fcmr\u00fckte vergiyi \u00f6deyeyim bitsin bu i\u015f diyemiyorsun. \u0130lla ki\niki kere \u00f6deme yapacaks\u0131n, sonra teminat\u0131n \u00e7\u00f6z\u00fclecek.<\/p>\n\n\n\n

\u00c7o\u011fu kimse,\ng\u00fcmr\u00fckte \u00d6TV tutar\u0131 kadar nakit teminat verince, vergiyi \u00f6dedim zanneder ve bir\ndaha vergi dairesine u\u011framaz. Halbuki g\u00fcmr\u00fckte verdi\u011fi sadece teminatt\u0131r. En\nge\u00e7 ithalat tarihinde yetkili vergi dairesine (Gelir, kurumlar veya KDV vergi\ndaireleri d\u0131\u015f\u0131nda \u00d6TV i\u00e7in yetkili vergi daireleri vard\u0131r) m\u00fckellefiyet tesis\nettirmek, bo\u015f da olsa her 15 g\u00fcnde bir beyanname vermesi gerekir. Ne zaman ki\ng\u00fcmr\u00fckte bir tefti\u015f yap\u0131l\u0131r, o zaman m\u00fckellefin teminat\u0131 neden h\u00e2l\u00e2 \u00e7\u00f6zd\u00fcrmedi\u011fi\nara\u015ft\u0131r\u0131r, ilgili vergi dairesine yaz\u0131 yaz\u0131l\u0131r, vergi dairesi m\u00fckellefi arar, ithalat\ntarihinden itibaren y\u0131lda 24 tane beyanname vermedi\u011fi i\u00e7in usuls\u00fczl\u00fck cezas\u0131,\nithal edilen mala ait \u00d6TV i\u00e7in de vergi ziya\u0131 cezal\u0131 tarhiyat yapar. M\u00fckellef\naradan 5 y\u0131l ge\u00e7ti\u011fi i\u00e7in zamana\u015f\u0131m\u0131 iddias\u0131nda bulunur, idare, zamana\u015f\u0131m\u0131n\u0131n\ntarh ve tahakkuk ettirilen vergiler i\u00e7in s\u00f6z konusu oldu\u011funu, ithalatta ise\nvergi do\u011fmad\u0131\u011f\u0131 i\u00e7in zamana\u015f\u0131m\u0131 olmayaca\u011f\u0131n\u0131 s\u00f6yler, ihtilaflar yarg\u0131ya\nta\u015f\u0131n\u0131r\u2026 vs.<\/p>\n\n\n\n

Velhas\u0131l\u0131 kelam, bu \u00d6TV netameli vergidir Hagi Watt\u2019c\u0131\u011f\u0131m, bula\u015fmamak en iyisi!Vergi Alg\u0131 internet sitesinde (vergialgi.net) 3\/6\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

*Vergi Alg\u0131 internet sitesinde (vergialgi.net) 3\/6\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

HAG\u0130 WATT\u2019A MEKTUPLAR (III)*                                                                                                                       Kemal Oktar Sevgili Hagi Watt, \u00d6nceki mektuplar\u0131m kafan\u0131 epeyce kar\u0131\u015ft\u0131rm\u0131\u015fa benziyor. Yahu her \u015feyde \u00d6TV\u2019mi var? diyorsun. Yok can\u0131m, sadece 241 tane malda \u00d6TV var. Hizmetler ise \u00d6TV\u2019nin konusuna hi\u00e7 girmiyor. Buradan \u015f\u00f6yle bir sonu\u00e7 \u00e7\u0131k\u0131yor. 867 milyarl\u0131k 2019 y\u0131l\u0131 vergi gelirlerin %18\u2019inin (162 milyar TL) sadece 241 tane maldanHakk\u0131nda daha fazlas\u0131n\u0131 oku \u00d6TV Kapsam\u0131na Hangi Mallar Giriyor?<\/span>[…]<\/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\/45"}],"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=45"}],"version-history":[{"count":5,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/45\/revisions"}],"predecessor-version":[{"id":112,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/45\/revisions\/112"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=45"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=45"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=45"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}