Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019 ndan:<\/strong><\/p>\n Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No:19)<\/p>\n (TASLAK)<\/p>\n \u00d6ZET:\u00a0<\/strong>Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 19) Tasla\u011f\u0131nda; 7104 say\u0131l\u0131 Kanun<\/span><\/strong><\/span> ile 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununda<\/span><\/strong><\/span> yap\u0131lan de\u011fi\u015fiklikler \u00e7er\u00e7evesinde;<\/em><\/p>\n – G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na yap\u0131lan teslimlerde istisna,<\/em><\/p>\n – Genel ve \u00f6zel b\u00fct\u00e7eli kamu idarelerine, il \u00f6zel idarelerine, belediyelere ve k\u00f6ylere ba\u011f\u0131\u015flanan tesislerin in\u015fas\u0131na ili\u015fkin istisna,<\/em><\/p>\n -Yabanc\u0131lara verilen sa\u011fl\u0131k hizmetlerinde istisna,<\/em><\/p>\n -\u0130kinci el ara\u00e7 ve ta\u015f\u0131nmaz ticaretinde \u00f6zel matrah d\u00fczenlemesi<\/em><\/p>\n uygulamalar\u0131na ili\u015fkin usul ve esaslar belirlenmektedir.<\/em><\/p>\n Bu tasla\u011f\u0131n geli\u015ftirilmesi ve yay\u0131mlanmaya haz\u0131r hale getirilmesi i\u00e7in Ba\u015fkanl\u0131\u011f\u0131m\u0131zca \u00e7al\u0131\u015fmalar devam etmekte olup; mevcut taslakta yer alan konular\u0131n geli\u015ftirilmesi, de\u011fi\u015ftirilmesi veya katk\u0131da bulunulmas\u0131 ile ilgili g\u00f6r\u00fc\u015f ve \u00f6nerilerinizi, 13.06.2018 tarihine kadar mayaz@gelirler.gov.tr <\/strong>veya foz@gelirler.gov.tr<\/strong> e-posta adreslerine iletebilirsiniz.<\/em><\/p>\n MADDE 1<\/strong>– 26\/4\/2014 tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin<\/span><\/strong><\/span> (I\/C) k\u0131sm\u0131n\u0131n;<\/p>\n a) (2.1.3.3.3.1.), (2.1.3.3.4.2.), (2.1.5.2.1.), (2.1.5.2.2.) b\u00f6l\u00fcmlerinde yer alan \u201cat\u0131klar\u0131n\u0131n\u201d ibareleri \u201cat\u0131klar\u0131 ile konfeksiyon k\u0131rp\u0131nt\u0131lar\u0131n\u0131n\u201d \u015feklinde; (2.1.5.2.1,), (2.1.5.2.2.) b\u00f6l\u00fcmlerindeki \u201cat\u0131klar\u0131ndan\u201d ibareleri \u201cat\u0131klar\u0131 ile konfeksiyon k\u0131rp\u0131nt\u0131lar\u0131ndan\u201d \u015feklinde; (2.1.3.3.4.) b\u00f6l\u00fcm ba\u015fl\u0131\u011f\u0131ndaki \u201cAt\u0131klar\u0131ndan\u201d ibaresi \u201cAt\u0131klar\u0131 ile Konfeksiyon K\u0131rp\u0131nt\u0131lar\u0131ndan\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n b) (2.1.3.3.3.2.) b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131ndaki \u201ccam k\u0131r\u0131klar\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201c, konfeksiyon k\u0131rp\u0131nt\u0131lar\u0131\u201d ibaresi eklenmi\u015ftir.<\/p>\n MADDE 2<\/strong>– Ayn\u0131 Tebli\u011fin (II\/A-1.1.1.) b\u00f6l\u00fcm\u00fcn\u00fcn;<\/p>\n a) Birinci paragraf\u0131n\u0131n (a) bendinin birinci c\u00fcmlesinde yer alan \u201cserbest b\u00f6lgedeki al\u0131c\u0131ya\u201d ibaresinden sonra gelmek \u00fczere \u201cveya 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun<\/span><\/strong><\/span> 95 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131na g\u00f6re faaliyette bulunan g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na\u201d ibaresi eklenmi\u015ftir.<\/p>\n b) Birinci paragraf\u0131n\u0131n (b) bendinin birinci c\u00fcmlesinde yer alan \u201cvas\u0131l olmal\u0131 ya da\u201d ibaresinden sonra gelmek \u00fczere \u201cg\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na veya\u201d ibaresi eklenmi\u015ftir.<\/p>\n c) D\u00f6rd\u00fcnc\u00fc paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201c3065 say\u0131l\u0131 Kanunun 12 nci maddesi uyar\u0131nca, bir serbest b\u00f6lgedeki al\u0131c\u0131ya yap\u0131lan ve serbest b\u00f6lgeye vas\u0131l olan teslimler ile g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na yap\u0131lan teslimler ihracat istisnas\u0131 kapsam\u0131ndad\u0131r. G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 ve depolar\u0131, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 95 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131ndaki yetkiye istinaden 8\/8\/2017 tarihli ve 30148 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131 Y\u00f6netmeli\u011finde tan\u0131mlanm\u0131\u015ft\u0131r. G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya depolar\u0131na sadece ilgili g\u00fcmr\u00fck mevzuat\u0131na g\u00f6re buralarda sat\u0131lmas\u0131 uygun bulunan mallar istisna kapsam\u0131nda teslim edilebilece\u011finden ilgili g\u00fcmr\u00fck mevzuat\u0131na g\u00f6re g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131labilecek mal cinslerinden olup olmad\u0131\u011f\u0131 m\u00fckelleflerce kontrol edilir.\u201d<\/p>\n d) Yedinci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n \u201cG\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n<\/p>\n depolar\u0131na yap\u0131lan teslimlerde, antrepo beyannamesi d\u00fczenlenecek olup, mal\u0131n g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na veya deposuna konuldu\u011funu (fiilen i\u015fleticiye teslim edildi\u011fini\/i\u015fletici taraf\u0131ndan fiilen teslim al\u0131nd\u0131\u011f\u0131n\u0131) g\u00f6steren antrepo giri\u015f say\u0131m tutana\u011f\u0131n\u0131 da ihtiva eden antrepo beyannamesinin ilgili g\u00fcmr\u00fck idaresi taraf\u0131ndan onayland\u0131\u011f\u0131 tarih itibariyle istisna kapsam\u0131ndaki i\u015flemin ger\u00e7ekle\u015fti\u011fi kabul edilir. \u0130stisna kapsam\u0131nda g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya bunlar\u0131n depolar\u0131na yap\u0131lan teslimler ile ilgili faturaya, \u201c3065 say\u0131l\u0131 Kanunun 11 ve 12 nci maddelerine g\u00f6re g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya bunlar\u0131n depolar\u0131na teslim\u201d ibaresi \u015ferh olarak d\u00fc\u015f\u00fcl\u00fcr.\u201d<\/p>\n MADDE 3<\/strong>– Ayn\u0131 Tebli\u011fin (II\/A-1.1.2.) b\u00f6l\u00fcm\u00fcn\u00fcn sonuna a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir.<\/p>\n \u201cG\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na yap\u0131lan teslimlerde istisna, g\u00fcmr\u00fck idaresi taraf\u0131ndan onaylanm\u0131\u015f antrepo beyannamesiyle tevsik edilir.<\/p>\n G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na veya bunlar\u0131n depolar\u0131na konulan mal\u0131n ilgili mevzuat h\u00fck\u00fcmlerine ayk\u0131r\u0131 olarak usuls\u00fcz sat\u0131\u015f\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131n\u0131n tespiti halinde (hak sahipleri d\u0131\u015f\u0131ndakilere sat\u0131lmas\u0131 veya hak sahibi olanlara belirlenen limitlerin \u00fcst\u00fcnde sat\u0131lmas\u0131 ya da yersiz veya haks\u0131z olarak her t\u00fcrl\u00fc kullan\u0131m\u0131 vb. haller), mal\u0131n g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na konulmas\u0131 s\u0131ras\u0131nda al\u0131nmayan vergi ile buna ba\u011fl\u0131 ceza, faiz ve zamlar al\u0131c\u0131 g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 i\u015fleticisinden aran\u0131r. Usuls\u00fcz sat\u0131\u015f yap\u0131ld\u0131\u011f\u0131 hususu, ilgili g\u00fcmr\u00fck idaresi taraf\u0131ndan ma\u011faza i\u015fleticisinin ba\u011fl\u0131 oldu\u011fu vergi dairesine bildirilir.<\/p>\n G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya depolar\u0131na ilgili mevzuata uygun olarak teslimde bulunan sat\u0131c\u0131n\u0131n istisna ve iadeye ili\u015fkin i\u015flemleri belirlenen usul ve esaslar \u00e7er\u00e7evesinde yerine getirilir.<\/p>\n G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 veya bunlar\u0131n depolar\u0131na, belirlenen usul ve esaslar \u00e7er\u00e7evesinde istisna olarak i\u015flem tesis edilmemesi gerekti\u011fi halde, istisna kapsam\u0131nda mal teslim edilmesi halinde, ma\u011faza i\u015fleticisinin do\u011frudan sorumlu tutuldu\u011fu haller d\u0131\u015f\u0131nda, zaman\u0131nda al\u0131nmayan vergi ile buna ba\u011fl\u0131 ceza, faiz ve zamlar sat\u0131c\u0131 m\u00fckelleften aran\u0131r.\u201d<\/p>\n MADDE 4-<\/strong> Ayn\u0131 Tebli\u011fin (II\/A-1.1.3.) b\u00f6l\u00fcm\u00fcn\u00fcn sonuna a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir.<\/p>\n \u201cG\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na konulan mallar\u0131n sat\u0131c\u0131lara geri g\u00f6nderilmesi halinde ma\u011faza i\u015fleticisi taraf\u0131ndan KDV hesaplanmaz.<\/p>\n G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na yap\u0131lan teslim dolay\u0131s\u0131yla iade talep edilmemi\u015f olmas\u0131 halinde, yaln\u0131zca matrahta meydana gelen de\u011fi\u015fiklik do\u011frultusunda defter kay\u0131tlar\u0131 ile beyanlar\u0131n d\u00fczeltilmesi yeterlidir. Ancak, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya bunlar\u0131n depolar\u0131na istisna kapsam\u0131nda yap\u0131lan teslime ait iade talebi sonu\u00e7land\u0131r\u0131ld\u0131ktan sonra KDV iadesini ortaya \u00e7\u0131karan mallar\u0131n geri gelmesi durumunda a\u015fa\u011f\u0131daki \u015fekilde hareket edilir:<\/p>\n – Mallar\u0131n geri geldi\u011fi vergilendirme d\u00f6neminde, yukar\u0131da belirtildi\u011fi \u015fekilde defter kayd\u0131 ve beyanname \u00fczerinde gerekli d\u00fczeltmeyi yapan m\u00fckellefin vergi dairesine yaz\u0131l\u0131 olarak m\u00fcracaat edip, daha \u00f6nce iadesini ald\u0131\u011f\u0131 tutar\u0131 iade etmesi halinde bu tutar, gecikme faizi ve vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n m\u00fckelleften geri al\u0131n\u0131r.<\/p>\n – M\u00fckellefin, mallar\u0131n geri geldi\u011fi d\u00f6nemde d\u00fczeltme i\u015flemini yapmamas\u0131 halinde; istisna kapsam\u0131ndaki i\u015flem nedeniyle iade edilen KDV, mallar\u0131n geri geldi\u011fi d\u00f6nemden d\u00fczeltmenin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme kadar gecikme faizi uygulanarak vergi ziya\u0131 cezas\u0131 ile birlikte m\u00fckelleften aran\u0131r.\u201d<\/p>\n MADDE 5<\/strong>– Ayn\u0131 Tebli\u011fin (II\/A-1.1.4.) b\u00f6l\u00fcm\u00fcndeki parantez i\u00e7i ifadenin sonuna \u201c, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na yap\u0131lan teslimlerde, mal\u0131n g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na veya deposuna konuldu\u011funa dair ilgili g\u00fcmr\u00fck idaresinin onay\u0131n\u0131 da i\u00e7eren antrepo beyannamesi\u201d ibaresi eklenmi\u015ftir.<\/p>\n MADDE 6<\/strong>– Ayn\u0131 Tebli\u011fin (II\/A-6.1.) b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131n\u0131n ilk c\u00fcmlesinde yer alan \u201cbak\u0131m ve tamir giderlerini\u201d ibaresi \u201cbak\u0131m ve tamir giderleri ile otoyol ge\u00e7i\u015f \u00fccretlerini\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n MADDE 7-<\/strong> Ayn\u0131 Tebli\u011fin (II\/B) k\u0131sm\u0131n\u0131n 14 \u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere s\u0131ras\u0131yla a\u015fa\u011f\u0131daki b\u00f6l\u00fcmler eklenmi\u015f ve bu b\u00f6l\u00fcmlerden sonra gelen b\u00f6l\u00fcm\u00fcn numaras\u0131 buna g\u00f6re tesels\u00fcl ettirilmi\u015ftir.<\/p>\n \u201c15. Genel ve \u00d6zel B\u00fct\u00e7eli Kamu \u0130darelerine, \u0130l \u00d6zel \u0130darelerine, Belediyelere ve K\u00f6ylere Ba\u011f\u0131\u015flanan Tesislerin \u0130n\u015fas\u0131na \u0130li\u015fkin \u0130stisna 7104 say\u0131l\u0131 Kanunla 3065 say\u0131l\u0131 Kanunun 13 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na eklenen (k) bendine g\u00f6re, genel ve \u00f6zel b\u00fct\u00e7eli kamu idarelerine, il \u00f6zel idarelerine, belediyelere ve k\u00f6ylere ba\u011f\u0131\u015flanmak \u00fczere yap\u0131lan okul, sa\u011fl\u0131k tesisi ve y\u00fcz yatak (kalk\u0131nmada \u00f6ncelikli y\u00f6relerde elli yatak) kapasitesinden az olmamak \u00fczere \u00f6\u011frenci yurdu ile \u00e7ocuk yuvas\u0131, yeti\u015ftirme yurdu, huzurevi, bak\u0131m ve rehabilitasyon merkezi, m\u00fclki idare amirlerinin izni ve denetimine tabi ibadethaneler, Diyanet \u0130\u015fleri Ba\u015fkanl\u0131\u011f\u0131 denetimine tabi yayg\u0131n din e\u011fitimi verilen tesisler, Gen\u00e7lik ve Spor Bakanl\u0131\u011f\u0131na ait gen\u00e7lik merkezleri ile gen\u00e7lik ve izcilik kamplar\u0131n\u0131n in\u015fas\u0131 dolay\u0131s\u0131yla ba\u011f\u0131\u015fta bulunacaklara yap\u0131lan teslim ve hizmetler 1\/6\/2018 tarihinden itibaren ge\u00e7erli olmak \u00fczere KDV\u2019den istisnad\u0131r.<\/p>\n 15.1. \u0130stisnan\u0131n Kapsam\u0131<\/p>\n 15.1.1. \u0130stisna Kapsam\u0131nda Yer Alan Tesisler<\/p>\n \u0130stisnan\u0131n kapsam\u0131na, genel ve \u00f6zel b\u00fct\u00e7eli kamu idarelerine, il \u00f6zel idarelerine, belediyelere ve k\u00f6ylere ba\u011f\u0131\u015flanmak \u00fczere a\u015fa\u011f\u0131daki tesislerin in\u015fas\u0131na ili\u015fkin mal teslimleri ve hizmet ifalar\u0131 girmektedir:<\/p>\n – Okul,<\/p>\n – Sa\u011fl\u0131k tesisi,<\/p>\n – Y\u00fcz yatak (kalk\u0131nmada \u00f6ncelikli y\u00f6relerde elli yatak) kapasitesinden az olmamak \u00fczere \u00f6\u011frenci yurdu,<\/p>\n – \u00c7ocuk yuvas\u0131,<\/p>\n – Yeti\u015ftirme yurdu,<\/p>\n – Huzurevi,<\/p>\n – Bak\u0131m ve rehabilitasyon merkezi,<\/p>\n – M\u00fclki idare amirlerinin izni ve denetimine tabi ibadethaneler,<\/p>\n – Diyanet \u0130\u015fleri Ba\u015fkanl\u0131\u011f\u0131 denetimine tabi yayg\u0131n din e\u011fitimi verilen tesisler,<\/p>\n – Gen\u00e7lik ve Spor Bakanl\u0131\u011f\u0131na ait gen\u00e7lik merkezleri,<\/p>\n – Gen\u00e7lik ve izcilik kamplar\u0131.<\/p>\n Genel ve \u00f6zel b\u00fct\u00e7eli kamu idareleri, il \u00f6zel idareleri, belediyeler ve k\u00f6yler d\u0131\u015f\u0131ndakilere ba\u011f\u0131\u015flanan tesisler ile genel ve \u00f6zel b\u00fct\u00e7eli kamu idarelerine, il \u00f6zel idarelerine, belediyelere ve k\u00f6ylere ba\u011f\u0131\u015flanmakla birlikte yukar\u0131da say\u0131lanlar aras\u0131nda yer almayan tesislerin in\u015fas\u0131na ili\u015fkin yap\u0131lan teslim ve hizmetler i\u00e7in bu istisnadan yararlan\u0131lamaz.<\/p>\n D\u00fczenlemedeki \u201cokul\u201d ifadesinden, do\u011frudan e\u011fitim-\u00f6\u011fretim hizmetlerinin verildi\u011fi temel birimlerin anla\u015f\u0131lmas\u0131 gerekmekte olup rehberlik ve ara\u015ft\u0131rma merkezi, mesleki e\u011fitim merkezi, i\u015f e\u011fitim merkezi, mesleki ve teknik e\u011fitim merkezi ve ak\u015fam sanat okullar\u0131 da bu kapsamda de\u011ferlendirilir.<\/p>\n D\u00fczenlemedeki \u201csa\u011fl\u0131k tesisi\u201d ifadesinden, Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131nca sa\u011fl\u0131k tesisi kapsam\u0131nda de\u011ferlendirilen kurum ve kurulu\u015flar\u0131n anla\u015f\u0131lmas\u0131 gerekmektedir.<\/p>\n D\u00fczenlemedeki \u201cibadethane\u201d ve \u201cyayg\u0131n din e\u011fitimi verilen tesis\u201d ifadelerinden Diyanet \u0130\u015fleri Ba\u015fkanl\u0131\u011f\u0131nca ibadethane say\u0131lan yerler ile Diyanet \u0130\u015fleri Ba\u015fkanl\u0131\u011f\u0131 denetimine tabi olan ve din e\u011fitimi verilen tesislerin anla\u015f\u0131lmas\u0131 gerekmektedir.<\/p>\n D\u00fczenlemedeki \u201c\u00e7ocuk yuvas\u0131\u201d ve \u201cyeti\u015ftirme yurdu\u201d ifadeleri, Aile ve Sosyal Politikalar Bakanl\u0131\u011f\u0131n\u0131n hizmet d\u00f6n\u00fc\u015f\u00fcm\u00fc kapsam\u0131nda bulunan \u00e7ocuk evleri sitesi, \u00e7ocuk destek merkezi ve \u00e7ocuk evlerini de kapsar.<\/p>\n 15.1.2. \u0130stisnadan Yararlanacak Al\u0131c\u0131lar<\/p>\n S\u00f6z konusu istisnadan; genel ve \u00f6zel b\u00fct\u00e7eli kamu idarelerine, il \u00f6zel idarelerine, belediyelere ve k\u00f6ylere ba\u011f\u0131\u015flanmak \u00fczere bu idare ve kurulu\u015flarla protokol imzalamak suretiyle Tebli\u011fin (II\/B-15.1.1.) b\u00f6l\u00fcm\u00fcnde say\u0131lan tesisleri in\u015fa eden\/ettiren ger\u00e7ek ve t\u00fczel ki\u015filer (kamu kurumu niteli\u011findeki meslek kurulu\u015fu, kooperatif, dernek, vak\u0131f ve benzerleri dahil), KDV m\u00fckellefi olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n faydalan\u0131r.<\/p>\n 15.1.3. \u0130stisna Kapsam\u0131na Giren \u0130\u015flemler<\/p>\n \u0130stisna kapsam\u0131na; genel ve \u00f6zel b\u00fct\u00e7eli kamu idareleri, il \u00f6zel idareleri, belediyeler ve k\u00f6ylere ba\u011f\u0131\u015flanmak \u00fczere Tebli\u011fin (II\/B-15.1.1.) b\u00f6l\u00fcm\u00fcnde say\u0131lan tesislerin in\u015fas\u0131<\/p>\n Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/strong><\/span><\/p>\n Katma De\u011fer Vergisi 19 Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019 ndan: Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No:19) (TASLAK) \u00d6ZET:\u00a0Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 19) Tasla\u011f\u0131nda; 7104 say\u0131l\u0131 Kanun ile 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununda yap\u0131lan de\u011fi\u015fiklikler \u00e7er\u00e7evesinde; – G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na yap\u0131lan…<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\n