{"id":1433,"date":"2026-01-16T15:56:39","date_gmt":"2026-01-16T15:56:39","guid":{"rendered":"https:\/\/zetunas.com\/?p=1433"},"modified":"2026-01-16T15:56:39","modified_gmt":"2026-01-16T15:56:39","slug":"yillara-sari-projelerde-mal-tedariki-insaat-isi-sayilir-mi-stopaj-tuzagina-dikkat","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/yillara-sari-projelerde-mal-tedariki-insaat-isi-sayilir-mi-stopaj-tuzagina-dikkat\/","title":{"rendered":"Y\u0131llara Sari Projelerde &#8220;Mal Tedariki&#8221;, &#8220;\u0130n\u015faat \u0130\u015fi&#8221; Say\u0131l\u0131r m\u0131? Stopaj Tuza\u011f\u0131na Dikkat!"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"896\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2026\/01\/b9-1024x896.jpg\" alt=\"\" class=\"wp-image-1434\"\/><\/figure>\n\n\n\n<p>\u0130n\u015faat ve enerji sekt\u00f6r\u00fcndeki b\u00fcy\u00fck projelerde, ana y\u00fcklenici (EPC firmas\u0131) ile onlarca alt y\u00fcklenici ve tedarik\u00e7i \u00e7al\u0131\u015f\u0131r. Peki, bir projenin gecikmesi ve y\u0131llara yay\u0131lmas\u0131 durumunda, o projeye sadece\u00a0mal temin eden\u00a0bir firma da &#8220;Y\u0131llara Sari \u0130n\u015faat \u0130\u015fi&#8221; yapm\u0131\u015f say\u0131l\u0131r m\u0131? Bu sorunun cevab\u0131, milyonlarca liral\u0131k stopaj (vergi kesintisi) y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc anlam\u0131na gelebilir.<br><br>Ankara Defterdarl\u0131\u011f\u0131&#8217;n\u0131n verdi\u011fi kritik bir \u00f6zelge, bu gri alan\u0131 ayd\u0131nlat\u0131yor ve net bir \u00e7izgi \u00e7ekiyor.<br><br>Vaka: Hibrit G\u00fcne\u015f Enerjisi Santrali (GES) Projesi<br><br>\ud83d\udd39\u00a0Ana S\u00f6zle\u015fme:\u00a0\u0130\u015fveren ile ana y\u00fcklenici (EPC firmas\u0131) aras\u0131nda &#8220;M\u00fchendislik, Tedarik ve Yap\u0131m \u0130\u015fi&#8221; s\u00f6zle\u015fmesi imzalan\u0131yor. \u0130\u015fin kendisi, gecikmeler nedeniyle y\u0131llara sari hale geliyor.<br><br>\ud83d\udd39\u00a0Alt Y\u00fck\u00fcml\u00fcl\u00fck (Sizin \u015eirketiniz):\u00a0Proje devam ederken, ana y\u00fcklenici, g\u00fcne\u015f panellerinin tedariki i\u00e7in sizin \u015firketinizle bir &#8220;ek protokol&#8221; imzal\u0131yor.<br><br>\ud83d\udd39\u00a0Sizin Rol\u00fcn\u00fcz:\u00a0Sorumlulu\u011funuz sadece belirli marka g\u00fcne\u015f panellerini\u00a0tedarik etmek ve \u015fantiye sahas\u0131na teslim etmekten ibaret.\u00a0Montaj, m\u00fchendislik veya in\u015faat\u0131n di\u011fer k\u0131s\u0131mlar\u0131nda bir rol\u00fcn\u00fcz yok.<br><br>\ud83d\udd39\u00a0\u00d6deme \u015eekli:\u00a0\u0130\u015fveren, panel bedellerini do\u011frudan sizin \u015firketinize \u00f6d\u00fcyor ve ana y\u00fcklenicinin hakedi\u015finden d\u00fc\u015f\u00fcyor.<br><br>\ud83d\udd39\u00a0Kritik Soru:\u00a0Size yap\u0131lan bu \u00f6demelerden, y\u0131llara sari in\u015faat i\u015fleri i\u00e7in zorunlu olan %5&#8217;lik (oran de\u011fi\u015febilir) stopaj kesintisi yap\u0131lacak m\u0131?<br><br>Gelir \u0130daresi&#8217;nin Hayat Kurtaran Yorumu:<br><br>Gelir \u0130daresi, &#8220;Y\u0131llara Sari \u0130n\u015faat \u0130\u015fi&#8221;nin \u00fc\u00e7 temel unsuru oldu\u011funu hat\u0131rlat\u0131yor:<br>1.\u00a0\u00a0\u00a0\u00a0\u00a0\u0130\u015fin &#8220;in\u015faat ve onarma&#8221; i\u015fi olmas\u0131.<br>2.\u00a0\u00a0\u00a0\u00a0\u00a0\u0130\u015fin birden fazla takvim y\u0131l\u0131na sirayet etmesi.<br>3.\u00a0\u00a0\u00a0\u00a0\u00a0\u0130\u015fin bir taahh\u00fcde ba\u011fl\u0131 olmas\u0131.<br><br>\u0130dare, sizin faaliyetinizi bu s\u00fczge\u00e7ten ge\u00e7iriyor ve \u015fu sonuca var\u0131yor:<br>&#8220;Sizin protokol kapsam\u0131ndaki y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz, projenin in\u015faat ve yap\u0131m safhas\u0131n\u0131 de\u011fil,\u00a0sadece mal teslimini (g\u00fcne\u015f paneli tedariki) i\u00e7ermektedir.<br><br>Bu nedenle, faaliyetiniz GVK 42. madde kapsam\u0131nda &#8216;Y\u0131llara Sari \u0130n\u015faat \u0130\u015fi&#8217; olarak de\u011ferlendirilemez ve size yap\u0131lan \u00f6demelerden vergi kesintisi (stopaj) yap\u0131lmas\u0131na gerek yoktur.&#8221;<br><br>Profesyoneller \u0130\u00e7in:<br>Bu \u00f6zelge, \u00f6zellikle b\u00fcy\u00fck projelerde alt y\u00fcklenici veya tedarik\u00e7i olarak yer alan firmalar i\u00e7in bir manifesto niteli\u011findedir. S\u00f6zle\u015fmelerinizi ve protokollerinizi haz\u0131rlarken, \u00fcstlendi\u011finiz rol\u00fcn s\u0131n\u0131rlar\u0131n\u0131 net bir \u015fekilde \u00e7izmelisiniz.<br><br>E\u011fer i\u015finiz sadece &#8220;tedarik&#8221;, &#8220;nakliye&#8221; veya &#8220;dan\u0131\u015fmanl\u0131k&#8221; ise, bunu s\u00f6zle\u015fmede a\u00e7\u0131k\u00e7a belirtin ve kendinizi &#8220;in\u015faat ve onar\u0131m&#8221; tan\u0131m\u0131n\u0131n d\u0131\u015f\u0131nda tutun. Aksi halde, nakit ak\u0131\u015f\u0131n\u0131z\u0131 do\u011frudan etkileyecek beklenmedik bir stopaj y\u00fck\u00fcyle kar\u015f\u0131la\u015fabilirsiniz.<br><br>S\u00f6zle\u015fmedeki tek bir kelime, k\u00e2r\u0131n\u0131z\u0131n kaderini belirleyebilir.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_iaovnagnaathukuku-enerjihukuku-vergi-activity-7363091046873886720-uRpr?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_iaovnagnaathukuku-enerjihukuku-vergi-activity-7363091046873886720-uRpr?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130n\u015faat ve enerji sekt\u00f6r\u00fcndeki b\u00fcy\u00fck projelerde, ana y\u00fcklenici (EPC firmas\u0131) ile onlarca alt y\u00fcklenici ve tedarik\u00e7i \u00e7al\u0131\u015f\u0131r. Peki, bir projenin gecikmesi ve y\u0131llara yay\u0131lmas\u0131 durumunda, o projeye sadece\u00a0mal temin eden\u00a0bir firma da &#8220;Y\u0131llara Sari \u0130n\u015faat \u0130\u015fi&#8221; yapm\u0131\u015f say\u0131l\u0131r m\u0131? Bu sorunun cevab\u0131, milyonlarca liral\u0131k stopaj (vergi kesintisi) y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc anlam\u0131na gelebilir. Ankara Defterdarl\u0131\u011f\u0131&#8217;n\u0131n verdi\u011fi kritik bir [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1433","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1433","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=1433"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1433\/revisions"}],"predecessor-version":[{"id":1435,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1433\/revisions\/1435"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}