{"id":3349,"date":"2015-07-15T20:19:52","date_gmt":"2015-07-15T17:19:52","guid":{"rendered":"http:\/\/www.gazeteyenisehir.com\/?p=3349"},"modified":"2015-07-15T20:19:52","modified_gmt":"2015-07-15T17:19:52","slug":"kismi-tevkifatta-fatura-siniri","status":"publish","type":"post","link":"https:\/\/www.yenisehirgundem.com\/index.php\/2015\/07\/15\/kismi-tevkifatta-fatura-siniri\/","title":{"rendered":"K\u0131smi Tevkifatta Fatura S\u0131n\u0131r\u0131"},"content":{"rendered":"

\"cevdet-yilmaz-kismi-tevkifatta-fatura-siniri\"<\/p>\n

KISM\u0130 TEVK\u0130FATTA FATURA SINIRI<\/strong>
\nCevdet YILMAZ – Mali M\u00fc\u015favir – Denet\u00e7i<\/strong><\/p>\n

KDV Kanunu 1\/1 maddesinde, ticari, s\u0131na\u00ee, zirai faaliyet ve serbest meslek faaliyeti \u00e7er\u00e7evesinde T\u00fcrkiye’de yap\u0131lan teslim ve hizmetlerin KDV ye tabi oldu\u011fu belirtilmi\u015ftir. 9\/1 inci maddesinde ise; m\u00fckellefin T\u00fcrkiye i\u00e7inde ikametg\u00e2h\u0131n\u0131n, i\u015fyerinin, kanuni merkezi ve i\u015f merkezinin bulunmamas\u0131 hallerinde ve gerekli g\u00f6r\u00fclen di\u011fer hallerde Maliye Bakanl\u0131\u011f\u0131n\u0131n, vergi alaca\u011f\u0131n\u0131n emniyet alt\u0131na al\u0131nmas\u0131 amac\u0131yla, vergiye tabi i\u015flemlere taraf olanlar\u0131 verginin \u00f6denmesinden sorumlu tutabilece\u011fi h\u00fckmolunmu\u015ftur.<\/p>\n

Bakanl\u0131k, yukar\u0131daki h\u00fckme istinaden gerek g\u00f6rd\u00fc\u011f\u00fc hallerde vergiye tabi i\u015flemlerde s\u00f6z konusu i\u015flemlerin taraflar\u0131n\u0131 vergiden sorumlu tutabilmektedir. S\u00f6z konusu vergi sorumlulu\u011fu ise, alacakl\u0131 vergi dairesine kar\u015f\u0131 borcu \u00f6demekle y\u00fck\u00fcml\u00fc sorumluluk durumunu ifade etmektedir. Bunun sonucu olarak da KDV \u2018nin i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan beyan edilip \u00f6denmesi tam tevkifat, sat\u0131c\u0131 taraf\u0131ndan hesaplanan ve bakanl\u0131k\u00e7a belirlenen k\u0131sm\u0131n\u0131n i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan beyan edilip \u00f6denmesine ise k\u0131smi tevkifat olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

Tevkifat uygulamas\u0131 kapsam\u0131na giren her bir i\u015flemin KDV d\u00e2hil bedeli<\/u> 1.000 TL\u2019yi a\u015fmad\u0131\u011f\u0131 takdirde, hesaplanan KDV tevkifata tabi tutulmayacakt\u0131r. S\u0131n\u0131r\u0131n a\u015f\u0131lmas\u0131 halinde ise tutar\u0131n tamam\u0131 \u00fczerinden tevkifat yap\u0131lmas\u0131 gerekmektedir. KDV Uygulama Genel Tebli\u011fi\u2019ne g\u00f6re, Tespit edilen tutar\u0131 a\u015fan i\u015flemlerde KDV tevkifat\u0131 zorunlulu\u011fundan ka\u00e7\u0131nmak amac\u0131yla bedel par\u00e7alara ayr\u0131lamayacak, ayn\u0131 i\u015fleme ait bedellerin toplam\u0131 dikkate al\u0131narak bu s\u0131n\u0131r\u0131n a\u015f\u0131lmas\u0131 halinde tevkifat yap\u0131lacakt\u0131r1<\/sup>.<\/strong> \u00d6rne\u011fin, KDV d\u00e2hil bedeli 1000 TL\u2019yi a\u015fan ve 10 par\u00e7adan olu\u015fan teslimin, tevkifat\u0131ndan ka\u00e7\u0131nmak ama\u00e7l\u0131 5\u2019er par\u00e7a \u015feklinde fatura edilmesi durumunda cezai yapt\u0131r\u0131mla kar\u015f\u0131la\u015f\u0131lacakt\u0131r. Ayr\u0131ca \u015fubelere ayr\u0131 ayr\u0131 yap\u0131lan teslim birbirinden ba\u011f\u0131ms\u0131z kabul edilmeyecek<\/u>, bu teslimlerin tutar\u0131n\u0131n 1000 TL\u2019yi a\u015fmas\u0131 halinde tevkifata tabi tutulacakt\u0131r2<\/sup>.<\/strong><\/p>\n

1<\/sup> \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n, 04.09.2013 g\u00fcn ve 1436 say\u0131l\u0131 \u00f6zelgesi.<\/p>\n

2<\/sup> \u00a0\u0130stanbul vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n, 05.09.2011 g\u00fcn ve 1474 say\u0131l\u0131 \u00f6zelgesi<\/p>\n

Cevdet YILMAZ – Mali M\u00fc\u015favir – Denet\u00e7i<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

KISM\u0130 TEVK\u0130FATTA FATURA SINIRI Cevdet YILMAZ – Mali M\u00fc\u015favir – Denet\u00e7i KDV Kanunu 1\/1 maddesinde, ticari,...<\/p>\n","protected":false},"author":1,"featured_media":3350,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,1,31],"tags":[979,980,1505,1684,2482,2551,2618,2804],"manset":[],"bilesen":[],"class_list":["post-3349","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-guncel","category-kose-yazilari","tag-cevdet-yilmaz","tag-cevdet-yilmaz-yazilari","tag-ekonomi-yazilari","tag-fatura","tag-kdv","tag-kismi-tevkifat","tag-kose-yazilari","tag-mali-musavir-cevdet-yilmaz"],"_links":{"self":[{"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/posts\/3349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/comments?post=3349"}],"version-history":[{"count":0,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/posts\/3349\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/media?parent=3349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/categories?post=3349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/tags?post=3349"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/manset?post=3349"},{"taxonomy":"bilesen","embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/bilesen?post=3349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}