{"id":1239,"date":"2025-06-11T13:27:34","date_gmt":"2025-06-11T13:27:34","guid":{"rendered":"https:\/\/zetunas.com\/?p=1239"},"modified":"2025-06-11T18:23:14","modified_gmt":"2025-06-11T18:23:14","slug":"acil-ithalat-ihtiyaci-olan-yatirimcilar-icin-gecici-cozum-tesvik-belgesiz-makine-ve-techizatin-ithali","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/11\/acil-ithalat-ihtiyaci-olan-yatirimcilar-icin-gecici-cozum-tesvik-belgesiz-makine-ve-techizatin-ithali\/","title":{"rendered":"Acil \u0130thalat \u0130htiyac\u0131 Olan Yat\u0131r\u0131mc\u0131lar \u0130\u00e7in “Ge\u00e7ici \u00c7\u00f6z\u00fcm”; Te\u015fvik Belgesiz Makine ve Te\u00e7hizat\u0131n \u0130thali"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Acil \u0130thalat \u0130htiyac\u0131 Olan Yat\u0131r\u0131mc\u0131lar \u0130\u00e7in “Ge\u00e7ici \u00c7\u00f6z\u00fcm”<\/strong><\/p>\n\n\n\n

Te\u015fvik Belgesiz Makine ve Te\u00e7hizat\u0131n \u0130thali<\/strong><\/p>\n\n\n\n

(G\u00fcmr\u00fck Vergisi Muafiyeti-13\/4)<\/strong><\/p>\n\n\n\n

Say\u0131sal \u00d6rneklerle<\/strong><\/p>\n\n\n\n

Detayl\u0131 Analiz<\/strong><\/p>\n\n\n\n

Bu \u00e7al\u0131\u015fma, Yat\u0131r\u0131m te\u015fvik belgesine m\u00fcracaat edilmi\u015f olmakla birlikte hen\u00fcz Yat\u0131r\u0131m Te\u015fvik Belgesinin olu\u015fmad\u0131\u011f\u0131 durumlarda m\u00fckelleflerin g\u00fcmr\u00fck vergisi muafiyetinden nas\u0131l yararlan\u0131labilece\u011fi a\u00e7\u0131klamaktad\u0131r.<\/p>\n\n\n\n

Madde 13\/4 Metni<\/strong><\/p>\n\n\n\n

“(4) Te\u015fvik belgesi almak \u00fczere m\u00fcracaat edilmi\u015f<\/strong>, ancak te\u015fvik belgesine ba\u011flanmam\u0131\u015f yat\u0131r\u0131mlar<\/strong>a ili\u015fkin makine ve te\u00e7hizat\u0131n ithaline, Bakanl\u0131\u011f\u0131n g\u00f6r\u00fc\u015f\u00fcne istinaden Ticaret Bakanl\u0131\u011f\u0131nca te\u015fvik belgesi kapsam\u0131nda muafiyet tan\u0131nabilecek ve istisna edilebilecek vergi ve kesintilerin toplam tutar\u0131 kadar<\/strong> teminat\u0131n al\u0131nmas\u0131 suretiyle m\u00fcsaade edilebilir (KES\u0130N B\u0130R \u0130\u015eLEM DE\u011e\u0130L)<\/strong>. Teminatla ithalatta, bir defada verilebilecek teminat s\u00fcresi alt\u0131 ay olup, s\u00fcrenin ba\u015flang\u0131\u00e7 tarihi, e\u015fyan\u0131n serbest dola\u015f\u0131ma giri\u015f tarihidir. Bu s\u00fcre i\u00e7erisinde te\u015fvik belgesinin d\u00fczenlenememi\u015f olmas\u0131 halinde s\u00fcre bitimini m\u00fcteakip \u00fc\u00e7 ay i\u00e7erisinde s\u00fcre uzat\u0131m\u0131 i\u00e7in do\u011frudan Ticaret Bakanl\u0131\u011f\u0131na m\u00fcracaat edilir. Verilecek ek s\u00fcrenin ba\u015flang\u0131c\u0131 bir \u00f6nceki s\u00fcrenin sona erdi\u011fi tarihtir. Teminat\u0131n \u00e7\u00f6z\u00fcm\u00fc i\u00e7in Ticaret Bakanl\u0131\u011f\u0131na m\u00fcracaat edilmesi gerekir. Aksi takdirde teminat irat kaydedilir.”<\/p>\n\n\n\n

Maddenin Amac\u0131 ve Anlam\u0131<\/strong><\/p>\n\n\n\n

Bu madde, yat\u0131r\u0131mc\u0131n\u0131n “Te\u015fvik belgesi i\u00e7in ba\u015fvurdum ama s\u00fcre\u00e7 devam ediyor, makinelerim g\u00fcmr\u00fc\u011fe geldi, bekletemem, acilen ithal etmem laz\u0131m!”<\/strong> dedi\u011fi durumlarda devreye girer.<\/p>\n\n\n\n

Basit\u00e7e ifade etmek gerekirse:<\/strong> Devlet, yat\u0131r\u0131mc\u0131ya \u015funu s\u00f6yler:<\/p>\n\n\n\n

“Te\u015fvik belgesi ba\u015fvurunu g\u00f6rd\u00fcm. Makinelerini g\u00fcmr\u00fck vergisi \u00f6demeden ithal etmene izin veriyorum. Ancak bir \u015fart\u0131m var:\u00a0\u00d6demen gereken g\u00fcmr\u00fck vergisi tutar\u0131 kadar (vergi ve kesintilerin toplam tutar\u0131 kadar<\/strong>) bana bir teminat (genellikle banka teminat mektubu) vereceksin.<\/strong>\u00a0Te\u015fvik belgen \u00e7\u0131kt\u0131\u011f\u0131nda bu teminat\u0131 sana geri verece\u011fim. E\u011fer belirtilen s\u00fcrelerde belgeni al\u0131p bana getirmezsen, o teminat\u0131 paraya \u00e7evirir ve g\u00fcmr\u00fck vergisini tahsil etmi\u015f olurum.”<\/p>\n\n\n\n

Bu, hem yat\u0131r\u0131mc\u0131n\u0131n i\u015fini h\u0131zland\u0131ran hem de devletin vergi alaca\u011f\u0131n\u0131 g\u00fcvence alt\u0131na alan bir sistemdir.<\/p>\n\n\n\n

S\u00fcrecin Ad\u0131m Ad\u0131m \u0130\u015fleyi\u015fi (Tablola\u015ft\u0131r\u0131lm\u0131\u015f)<\/strong><\/p>\n\n\n\n

S\u00fcreci daha net anlamak i\u00e7in ad\u0131mlar\u0131 bir tablo halinde g\u00f6relim:<\/p>\n\n\n\n

Ad\u0131m<\/strong><\/td>\u0130\u015flem<\/strong><\/td>A\u00e7\u0131klama<\/strong><\/td>Sorumlu Kurum \/ Ki\u015fi<\/strong><\/td><\/tr>
1<\/strong><\/td>Ba\u015fvuru<\/strong><\/td>Yat\u0131r\u0131mc\u0131, Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131’na (E-TUYS \u00fczerinden) te\u015fvik belgesi i\u00e7in ba\u015fvurur.<\/td>Yat\u0131r\u0131mc\u0131<\/td><\/tr>
2<\/strong><\/td>G\u00fcmr\u00fck A\u015famas\u0131<\/strong><\/td>Te\u015fvik belgesi hen\u00fcz onaylanmam\u0131\u015fken, ithal edilecek makine ve te\u00e7hizat g\u00fcmr\u00fc\u011fe gelir.<\/td>–<\/td><\/tr>
3<\/strong><\/td>Bakanl\u0131k G\u00f6r\u00fc\u015f\u00fc<\/strong><\/td>Yat\u0131r\u0131mc\u0131, “teminatl\u0131 ithalat” yapmak i\u00e7in Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131’ndan Ticaret Bakanl\u0131\u011f\u0131’na hitaben bir “uygunluk yaz\u0131s\u0131\/g\u00f6r\u00fc\u015f\u00fc” talep eder.<\/td>Yat\u0131r\u0131mc\u0131 \/ Sanayi ve Tek. Bak.<\/td><\/tr>
4<\/strong><\/td>Teminat Yat\u0131rma<\/strong><\/td>Yat\u0131r\u0131mc\u0131, bu g\u00f6r\u00fc\u015f yaz\u0131s\u0131yla birlikte Ticaret Bakanl\u0131\u011f\u0131’na (ilgili g\u00fcmr\u00fck idaresine) ba\u015fvurur ve ithal edilecek makinelerin\u00a0toplam g\u00fcmr\u00fck vergisi tutar\u0131 kadar (vergi ve kesintilerin toplam tutar\u0131 kadar<\/strong>) teminat mektubu<\/strong>\u00a0sunar.<\/td>Yat\u0131r\u0131mc\u0131 \/ Ticaret Bak.<\/td><\/tr>
5<\/strong><\/td>\u0130thalat\u0131n Ger\u00e7ekle\u015fmesi<\/strong><\/td>G\u00fcmr\u00fck idaresi teminat\u0131 kabul eder ve makinelerin g\u00fcmr\u00fck vergisi \u00f6denmeksizin ithaline (serbest dola\u015f\u0131ma giri\u015fine) izin verir.<\/td>Ticaret Bakanl\u0131\u011f\u0131<\/td><\/tr>
6<\/strong><\/td>S\u00fcre Ba\u015flang\u0131c\u0131<\/strong><\/td>6 ayl\u0131k teminat s\u00fcresi<\/strong>, makinelerin g\u00fcmr\u00fc\u011fe girdi\u011fi (serbest dola\u015f\u0131ma giri\u015f tarihi<\/strong>) g\u00fcn ba\u015flar. Bu 6 ay i\u00e7inde yat\u0131r\u0131mc\u0131n\u0131n te\u015fvik belgesini almas\u0131 beklenir.<\/td>Yat\u0131r\u0131mc\u0131<\/td><\/tr>
7<\/strong><\/td>S\u00fcre Uzat\u0131m\u0131 (Gerekirse)<\/strong><\/td>E\u011fer 6 ayl\u0131k s\u00fcre sonunda te\u015fvik belgesi hala \u00e7\u0131kmam\u0131\u015fsa, yat\u0131r\u0131mc\u0131n\u0131n s\u00fcrenin bitti\u011fi tarihten itibaren 3 ay i\u00e7inde<\/strong> do\u011frudan Ticaret Bakanl\u0131\u011f\u0131’na ba\u015fvurarak ek s\u00fcre talep etmesi gerekir.<\/td>Yat\u0131r\u0131mc\u0131 \/ Ticaret Bak.<\/td><\/tr>
8<\/strong><\/td>Teminat\u0131n \u00c7\u00f6z\u00fcm\u00fc<\/strong><\/td>Yat\u0131r\u0131mc\u0131, te\u015fvik belgesini ald\u0131ktan sonra, bu belgeyle birlikte Ticaret Bakanl\u0131\u011f\u0131’na ba\u015fvurarak yat\u0131rd\u0131\u011f\u0131 teminat\u0131n iadesini talep eder.<\/td>Yat\u0131r\u0131mc\u0131 \/ Ticaret Bak.<\/td><\/tr>
9<\/strong><\/td>Teminat\u0131n \u0130rat Kaydedilmesi (Risk!)<\/strong><\/td>E\u011fer yat\u0131r\u0131mc\u0131 belirtilen s\u00fcreler i\u00e7inde te\u015fvik belgesini al\u0131p teminat\u0131 \u00e7\u00f6zd\u00fcrmezse veya s\u00fcre uzat\u0131m\u0131 talep etmezse, g\u00fcmr\u00fck idaresi teminat\u0131\u00a0nakde \u00e7evirir (irat kaydeder)<\/strong>\u00a0ve g\u00fcmr\u00fck vergisini (vergi ve kesintilerin toplam tutar\u0131<\/strong>n\u0131) tahsil etmi\u015f olur.<\/td>Ticaret Bakanl\u0131\u011f\u0131<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Say\u0131sal Bir \u00d6rnekle A\u00e7\u0131klama<\/strong><\/p>\n\n\n\n

    \n
  • Yat\u0131r\u0131mc\u0131:<\/strong> ABC Tekstil A.\u015e.<\/li>\n\n\n\n
  • \u0130thal Edilecek Makine:<\/strong> \u0130plik Makinesi<\/li>\n\n\n\n
  • Makinenin Faturas\u0131 (CIF De\u011feri):<\/strong> 200.000 Euro<\/li>\n\n\n\n
  • G\u00fcmr\u00fck Vergisi Oran\u0131:<\/strong> %5<\/li>\n\n\n\n
  • KDV Oran\u0131:<\/strong> %20<\/li>\n\n\n\n
  • Te\u015fvik Belgesi Ba\u015fvuru Tarihi:<\/strong> 15 Haziran 2025<\/li>\n\n\n\n
  • Makinenin G\u00fcmr\u00fc\u011fe Geli\u015f Tarihi:<\/strong> 1 Temmuz 2025<\/li>\n<\/ul>\n\n\n\n

    Hesaplamalar:<\/strong><\/p>\n\n\n\n

      \n
    1. \u00d6denmesi Gereken Vergiler (Normalde):<\/strong>\n
        \n
      • G\u00fcmr\u00fck Vergisi Tutar\u0131:<\/strong> 200.000 Euro * %5 = 10.000 Euro<\/strong><\/li>\n\n\n\n
      • KDV Matrah\u0131:<\/strong> 200.000 (CIF) + 10.000 (GV) = 210.000 Euro<\/li>\n\n\n\n
      • \u0130thalatta KDV Tutar\u0131:<\/strong> 210.000 Euro * %20 = 42.000 Euro<\/strong><\/li>\n\n\n\n
      • Toplam Vergi Y\u00fck\u00fc:<\/strong> 10.000 + 42.000 = 52.000 Euro<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • Teminatl\u0131 \u0130thalat S\u00fcreci:<\/strong>\n
          \n
        • ABC Tekstil, te\u015fvik belgesi ba\u015fvurusunu yapm\u0131\u015f ama belge hen\u00fcz \u00e7\u0131kmam\u0131\u015ft\u0131r.<\/li>\n\n\n\n
        • Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131’ndan “teminatl\u0131 ithalata uygundur” yaz\u0131s\u0131 al\u0131r.<\/li>\n\n\n\n
        • Bu yaz\u0131 ile g\u00fcmr\u00fck idaresine gider.<\/li>\n\n\n\n
        • Madde 13\/4 uyar\u0131nca, muafiyet tan\u0131nacak vergilerin toplam\u0131 kadar teminat yat\u0131rmas\u0131 istenir. Bu tutar, yukar\u0131da hesaplanan 52.000 Euro<\/strong>‘dur. (Uygulamada bazen sadece g\u00fcmr\u00fck vergisi kadar teminat istendi\u011fi durumlar olabilir, bu g\u00fcmr\u00fck idaresinin yorumuna ba\u011fl\u0131d\u0131r, ancak madde “vergi ve kesintilerin toplam tutar\u0131” demektedir).<\/li>\n\n\n\n
        • ABC Tekstil, bankas\u0131ndan 52.000 Euro’luk bir teminat mektubu<\/strong> al\u0131p g\u00fcmr\u00fc\u011fe sunar.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • Zaman \u00c7izelgesi ve Sonu\u00e7lar:<\/strong>\n
            \n
          • 1 Temmuz 2025:<\/strong> Makineler ithal edilir ve 6 ayl\u0131k s\u00fcre ba\u015flar.<\/strong> Son tarih 31 Aral\u0131k 2025<\/strong>‘tir.<\/li>\n\n\n\n
          • Senaryo A (Ba\u015far\u0131l\u0131):<\/strong>\u00a0ABC Tekstil,\u00a020 Kas\u0131m 2025’te<\/strong>\u00a0te\u015fvik belgesini al\u0131r. Belgeyle Ticaret Bakanl\u0131\u011f\u0131na ba\u015fvurur<\/strong>, teminat mektubunu geri al\u0131r. Hi\u00e7 vergi \u00f6dememi\u015f olur.<\/li>\n\n\n\n
          • Senaryo B (S\u00fcre Uzat\u0131m\u0131):<\/strong> 31 Aral\u0131k 2025’e kadar belge \u00e7\u0131kmaz. ABC Tekstil’in en ge\u00e7 31 Mart 2026’ya kadar<\/strong> Ticaret Bakanl\u0131\u011f\u0131’na ba\u015fvurup ek s\u00fcre istemesi gerekir.<\/li>\n\n\n\n
          • Senaryo C (Riskli Sonu\u00e7):<\/strong> ABC Tekstil, 31 Aral\u0131k 2025’e kadar belgeyi alamaz ve s\u00fcre uzat\u0131m\u0131 i\u00e7in de ba\u015fvurmaz. G\u00fcmr\u00fck idaresi, 52.000 Euro’luk teminat mektubunu tahsil eder.<\/strong> ABC Tekstil hem vergiyi \u00f6demi\u015f olur hem de daha sonra belge \u00e7\u0131ksa bile bu para i\u00e7in geri \u00f6deme alamaz.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

            Bu madde (134\/), do\u011fru y\u00f6netildi\u011finde yat\u0131r\u0131mc\u0131 i\u00e7in b\u00fcy\u00fck bir kolayl\u0131k, ancak s\u00fcreler ka\u00e7\u0131r\u0131ld\u0131\u011f\u0131nda ciddi bir mali risk ta\u015f\u0131r. Bu nedenle, s\u00fcrecin bir profesyonel (g\u00fcmr\u00fck m\u00fc\u015faviri veya dan\u0131\u015fman) taraf\u0131ndan dikkatle takip edilmesi hayati \u00f6nemdedir.<\/p>\n\n\n\n

            Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n\n\n\n

            <\/p>\n","protected":false},"excerpt":{"rendered":"

            Acil \u0130thalat \u0130htiyac\u0131 Olan Yat\u0131r\u0131mc\u0131lar \u0130\u00e7in “Ge\u00e7ici \u00c7\u00f6z\u00fcm” Te\u015fvik Belgesiz Makine ve Te\u00e7hizat\u0131n \u0130thali (G\u00fcmr\u00fck Vergisi Muafiyeti-13\/4) Say\u0131sal \u00d6rneklerle Detayl\u0131 Analiz Bu \u00e7al\u0131\u015fma, Yat\u0131r\u0131m te\u015fvik belgesine m\u00fcracaat edilmi\u015f olmakla birlikte hen\u00fcz Yat\u0131r\u0131m Te\u015fvik Belgesinin olu\u015fmad\u0131\u011f\u0131 durumlarda m\u00fckelleflerin g\u00fcmr\u00fck vergisi muafiyetinden nas\u0131l yararlan\u0131labilece\u011fi a\u00e7\u0131klamaktad\u0131r. Madde 13\/4 Metni “(4) Te\u015fvik belgesi almak \u00fczere m\u00fcracaat edilmi\u015f, ancak te\u015fvik belgesine ba\u011flanmam\u0131\u015f […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[79,35,47,73,45,46,77,48,80,78,50,49,42,39,74,51,81,52,25,83,76,82],"class_list":["post-1239","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-buyuk-olcekli-isletme","tag-ekosistem-gelistirme-plani-yukumlulugu","tag-faiz-veya-kar-payi-destegi","tag-giris","tag-gumruk-vergisi-muafiyeti","tag-kdv-istisnasi","tag-kobi","tag-makine-destegi","tag-sabit-yatirim-tutari","tag-sanayi-ve-teknoloji-bakanligi","tag-sigorta-primi-destegi","tag-sigorta-primi-isveren-hissesi-destegi","tag-stratejik-hamle-programi","tag-teknoloji-hamlesi-programi","tag-turkiye-yuzyili-kalkinma-hamlesi","tag-vergi-indirimi","tag-yatirim-ilerleme-raporu","tag-yatirim-yeri-tahsisi","tag-yatirimlarda-devlet-yardimlari-hakkinda-karar","tag-yeminli-mali-musavir","tag-yerel-kalkinma-hamlesi-programi","tag-ymm"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1239","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1239"}],"version-history":[{"count":3,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1239\/revisions"}],"predecessor-version":[{"id":1260,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1239\/revisions\/1260"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}