Katma Deฤer Vergisi (KDV) iade alacaฤฤฑnฤฑn 4760 sayฤฑlฤฑ รzel Tรผketim Vergisi (รTV) Kanunu’ndan doฤan borรงlara mahsuben iadesi, mรผnhasฤฑran vergi inceleme raporu sonucuna gรถre yapฤฑlacak.
Maliye Bakanlฤฑฤฤฑnฤฑn Katma Deฤer Vergisi Genel Uygulama Tebliฤinde Deฤiลiklik Yapฤฑlmasฤฑna Dair Tebliฤi, Resmi Gazete’de yayฤฑmlanarak yรผrรผrlรผฤe girdi.
Buna gรถre, KDV iade alacaฤฤฑnฤฑn 4760 sayฤฑlฤฑ รTV Kanunu’ndan doฤan borรงlara mahsuben iade edilemeyeceฤine yรถnelik ibare yรผrรผrlรผkten kaldฤฑrฤฑldฤฑ.
ฤฐade hakkฤฑ tanฤฑnan iลlemlerden kaynaklanan KDV iade alacaฤฤฑnฤฑn 4760 sayฤฑlฤฑ รTV Kanunu’ndan doฤan borรงlara mahsuben iadesi, mรผkellefin talebine bakฤฑlmaksฤฑzฤฑn mรผnhasฤฑran vergi inceleme raporu sonucuna gรถre yapฤฑlacak.
Mahsup iลlemi, vergi inceleme raporunun vergi dairesi kayฤฑtlarฤฑna intikal ettiฤi tarih itibarฤฑyla yapฤฑlacak. ฤฐndirimli Teminat Uygulamasฤฑ Sertifikasฤฑ ฤฐTUS) sahibi mรผkellefler de dahil talep edilen iade miktarฤฑnฤฑn tamamฤฑ iรงin teminat verilmesi halinde mรผkellefin iade talebi yerine getirilecek. Teminat vergi inceleme raporu sonucuna gรถre รงรถzรผlecek.
KDV iade alacaฤฤฑnฤฑn 4760 sayฤฑlฤฑ รTV Kanunu’ndan doฤan borรงlara mahsuben iadesine iliลkin, bugรผn itibarฤฑyla henรผz sonuรงlandฤฑrฤฑlmamฤฑล iade talepleri, mรผnhasฤฑran vergi inceleme raporu sonucuna gรถre yerine getirilecek. Mahsup iลlemi, vergi inceleme raporunun vergi dairesi kayฤฑtlarฤฑna intikal ettiฤi tarih itibarฤฑyla yerine getirilecek.
ฤฐTUS sahibi mรผkellefler de dahil talep edilen iade miktarฤฑnฤฑn tamamฤฑ iรงin teminat verilmesi halinde mรผkellefin iade talebi yerine getirilecek ve teminat vergi inceleme raporu sonucuna gรถre รงรถzรผlecek?
KDV uygulama tebliฤinde deฤiลiklik
Katma Deฤer Vergisi (KDV) iade alacaฤฤฑnฤฑn 4760 sayฤฑlฤฑ รzel Tรผketim Vergisi (รTV) Kanunu'ndan doฤan borรงlara mahsuben iadesi, mรผnhasฤฑran vergi inceleme raporu sonucuna gรถre yapฤฑlacak.
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Canlฤฑ Dรถviz Kurlarฤฑ
| Ad | Alฤฑล โบ | Satฤฑล โบ | Dฤล.% |
|---|---|---|---|
| DOLAR | 47.5355 | 47.5391 | 0.05% |
| EURO | 54.8259 | 54.8361 | 0.03% |
| JAPON YENฤฐ | 3.293 | 3.3 | -0.54% |
| ฤฐSVฤฐรRE FRANKI | 58.7447 | 58.7691 | -0.15% |
| STERLฤฐN | 64.0436 | 64.0547 | -0.18% |
| รฤฐN YUANI | 7.0393 | 7.0405 | 0.05% |
| RUS RUBLESฤฐ | 0.5894 | 0.5935 | -0.61% |
| Ad | Alฤฑล โบ | Satฤฑล โบ | Dฤล.% |
|---|---|---|---|
| EURO | 54.4 | 54.45 | 0.09% |
| DOLAR | 47.36 | 47.38 | 0.13% |
| LEH ZLOTฤฐSฤฐ | 12.6531 | 12.7165 | 0.11% |
| SURฤฐYE LฤฐRASI | 0.3873 | 0.3892 | 0.13% |
| BAHREYN DฤฐNARI | 125.319 | 125.947 | 0.14% |
| HฤฐNDฤฐSTAN RUPฤฐSฤฐ | 0.4953 | 0.4978 | 0.23% |
| ฤฐSVEร KRONU | 4.9525 | 4.9773 | -0.09% |
| GรNEY KORE WONU | 0.0331 | 0.0332 | 1.14% |
| AVUSTRALYA DOLARI | 33.0785 | 33.2443 | -0.19% |
| KUVEYT DฤฐNARI | 152.5967 | 153.3616 | -0.05% |
| SฤฐNGAPUR DOLARI | 36.8462 | 37.0309 | 0.13% |
| Ad | Alฤฑล โบ | Satฤฑล โบ | Dฤล.% |
|---|---|---|---|
| EURO/DOLAR | 1.1525 | 1.1526 | -0.12% |
| DOLAR/ฤฐSVฤฐรRE FRANKI | 0.8089 | 0.8092 | 0.17% |
| DOLAR/รฤฐN YUANI | 6.7522 | 6.753 | 0% |
| DOLAR/KANADA DOLARI | 1.4039 | 1.4042 | 0.21% |
| DOLAR/NORVEร KRONU | 9.5364 | 9.5415 | 0.79% |
| EURO/ฤฐSVEร KRONU | 10.9909 | 10.9934 | 0.14% |
| DOLAR/AFRฤฐKA RANDI | 16.4854 | 16.4885 | -0.45% |
| STERLฤฐN/YENฤฐ ZELANDA DOLARI | 2.2958 | 2.2962 | 0.29% |
| AVUSTRALYA DOLARI/ฤฐSVฤฐรRE FRANKI | 0.5662 | 0.5665 | -0.04% |
| AVUSTRALYA DOLARI/DOLAR | 0.6999 | 0.7002 | -0.31% |
| Ad | Alฤฑล โบ | Satฤฑล โบ | Dฤล.% |
|---|---|---|---|
| Euro | 54.4841 | 54.5822 | 0.47% |
| Euro / ABD Dolarฤฑ | 1.1508 | 1.1508 | 0.44% |
| Gรผrcistan Larisi | 18.0939 | 18.0939 | 0.08% |
| Suriye Lirasฤฑ | 0.3883 | 0.3883 | 0% |
| ฤฐngiliz Sterlini / ABD Dolarฤฑ | 1.3446 | 1.3446 | 0.6% |
| S.ARABฤฐSTAN RฤฐYALฤฐ | 12.6082 | 12.631 | 0.03% |
| Yeni ฤฐsrail ลekeli | 15.504 | 15.504 | 0.56% |
| Gรผney Kore Wonu | 0.0328 | 0.0332 | 0.12% |
| Peru Yeni Solu | 13.9791 | 13.9791 | 0.01% |
Canlฤฑ Altฤฑn Fiyatlarฤฑ
| Ad | Satฤฑล โบ | Dฤล.% |
|---|---|---|
| ALTIN/ONS ($) | 4050.23 | 0.19% |
| SPOT ALTIN GRAM (TL) | 6185.98 | 0.17% |
| GRAM ALTIN SERBEST P. | 6149.88 | 0.24% |
| SPOT GรMรล GRAM (TL) | 88.57 | 0.66% |
| KรLรE ALTIN (DOLAR) | 129150.00 | 0.12% |
| HAS ALTIN GRAM (TL) | 6155.05 | 0.17% |
| SPOT ALTIN KG (TL) | 129478.00 | 0.12% |
| CUMHURฤฐYET ALTINI (TL) | 41401.00 | 0.3% |
| GรMรล/ONS ($) | 57.96 | 0.63% |
| Ad | Satฤฑล โบ | Dฤล.% |
|---|---|---|
| รEYREK ALTIN (TL) | 10055.05 | 0.24% |
| ATA ALTIN (TL) | 41573.16 | 0.24% |
| GREMSE ALTIN (TL) | 100550.47 | 0.24% |
| KรLรE ALTIN (โฌ) | 112083.00 | 0.27% |
| ฤฐKฤฐ BUรUK ALTIN SERBEST P. | 99873.99 | 0.24% |
| YARIM ALTIN (TL) | 20110.09 | 0.24% |
| BEลLฤฐ ALTIN SERBEST P. | 202945.91 | 0.24% |
