{"id":603,"date":"2024-05-11T20:01:16","date_gmt":"2024-05-11T20:01:16","guid":{"rendered":"https:\/\/zetunas.com\/?p=603"},"modified":"2024-08-03T15:34:27","modified_gmt":"2024-08-03T15:34:27","slug":"tevkifatsiz-faturanin-beyani","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2024\/05\/11\/tevkifatsiz-faturanin-beyani\/","title":{"rendered":"Tevkifats\u0131z Faturan\u0131n Beyan\u0131"},"content":{"rendered":"\n

Katma De\u011fer Vergisi Kanunu Genel Uygulama Tebli\u011finin “2. Vergi Sorumlusu \/ 2.1. KDV\u2019de Tevkifat Uygulamas\u0131” ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde<\/strong>“<\/mark> 3065 say\u0131l\u0131 Kanunun (9\/1) inci maddesine g\u00f6re, 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<\/strong><\/mark> Maliye Bakanl\u0131\u011f\u0131 vergi alaca\u011f\u0131n\u0131n emniyet alt\u0131na al\u0131nmas\u0131 amac\u0131yla, vergiye tabi i\u015flemlere taraf olanlar\u0131 verginin \u00f6denmesinden sorumlu tutma yetkisine sahiptir.<\/p>\n\n\n\n

Vergi alaca\u011f\u0131n\u0131 g\u00fcvence alt\u0131na almak amac\u0131yla d\u00fczenlenen bu madde sadece ikametg\u00e2h\u0131, i\u015fyeri, kanuni merkezi ve i\u015f merkezi T\u00fcrkiye’de bulunmayanlar i\u00e7in \u00f6ng\u00f6r\u00fclm\u00fc\u015f de\u011fildir. Maliye Bakanl\u0131\u011f\u0131, bunlar\u0131n d\u0131\u015f\u0131nda gerekli g\u00f6rd\u00fc\u011f\u00fc di\u011fer hallerde de verginin \u00f6denmesinden i\u015fleme taraf olanlar\u0131 sorumlu tutabilecektir.<\/p>\n\n\n\n

Maddede belirtilen i\u015flemlere taraf olanlar, kendine mal teslim edilen veya hizmet ifa edilen ki\u015fi ve\/veya kurumlard\u0131r. Bunlar, verginin tam olarak kesilip \u00f6denmesinden ve bununla ilgili di\u011fer \u00f6devleri yerine getirmekten m\u00fckellef gibi sorumlu olacaklard\u0131r.<\/mark><\/strong><\/p>\n\n\n\n

KDV tevkifat\u0131 ihtiyari bir uygulama olmay\u0131p, Maliye Bakanl\u0131\u011f\u0131nca tevkifat uygulamas\u0131 kapsam\u0131na al\u0131nan i\u015flemlerde al\u0131c\u0131lar taraf\u0131ndan tevkifat yap\u0131lmas\u0131 zorunludur.<\/mark><\/strong> Di\u011fer taraftan, Maliye Bakanl\u0131\u011f\u0131nca tevkifat kapsam\u0131na al\u0131nmam\u0131\u015f i\u015flemlerde al\u0131c\u0131lar taraf\u0131ndan tevkifat yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.\u201d D\u00fczenlemesine,<\/p>\n\n\n\n

Tebli\u011finin “2.1.1.KDV Tevkifat\u0131n\u0131n Niteli\u011fi<\/strong>\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde,<\/mark>
KDV tevkifat\u0131 uygulamas\u0131, <\/strong>teslim veya hizmet bedeli \u00fczerinden hesaplanan verginin, teslim veya hizmeti yapanlar taraf\u0131ndan de\u011fil, bu i\u015flemlere muhatap olanlar taraf\u0131ndan k\u0131smen veya tamamen vergi sorumlusu s\u0131fat\u0131yla beyan edilip \u00f6denmesidir.<\/strong><\/p>\n\n\n\n

\u201cTam tevkifat\u201d i\u015flem bedeli \u00fczerinden hesaplanan verginin tamam\u0131n\u0131n i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan beyan edilip \u00f6denmesi; \u201ck\u0131smi tevkifat\u201d ise hesaplanan verginin Maliye Bakanl\u0131\u011f\u0131nca belirlenen k\u0131sm\u0131n\u0131n, i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan, di\u011fer k\u0131sm\u0131n\u0131n ise i\u015flemi (teslim veya hizmeti) yapan taraf\u0131ndan beyan edilip \u00f6denmesidir.\u201d D\u00fczenlemelerine yer verilmi\u015ftir.<\/p>\n\n\n\n

Tebli\u011finin “2.1.1.1. Beyan<\/strong>\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde,<\/mark>
Tevkifat<\/strong>, genel b\u00fct\u00e7eli idareler hari\u00e7, tevkifata tabi i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde vergi sorumlular\u0131na ait 2 No.lu KDV Beyannamesi ile beyan edilir.<\/strong><\/p>\n\n\n\n

Tevkifat kapsam\u0131ndaki i\u015flemlerde vergiyi do\u011furan olay bak\u0131m\u0131ndan \u00f6zellikli bir durum s\u00f6z konusu olmay\u0131p, bu i\u015flemlere ili\u015fkin KDV\u2019nin beyan d\u00f6nemi 3065 say\u0131l\u0131 Kanunun 10 uncu maddesine g\u00f6re tespit edilir.<\/p>\n\n\n\n

Bu kapsamda, i\u015fleme ait fatura veya benzeri belge izleyen ay i\u00e7inde d\u00fczenlense dahi sorumlu s\u0131fat\u0131yla beyan, i\u015flemin vuku buldu\u011fu d\u00f6nemin beyan s\u00fcresi i\u00e7inde yap\u0131l\u0131r.<\/strong><\/mark> K\u0131smi tevkifat uygulamas\u0131nda sat\u0131c\u0131n\u0131n m\u00fckellef s\u0131fat\u0131yla 1 No.lu KDV Beyannamesi ile beyan edece\u011fi k\u0131s\u0131m da ayn\u0131 d\u00f6nemde beyan edilir.<\/p>\n\n\n\n

Hizmet i\u015flemlerinde, hizmetin ay\u0131n sonunda tamamlanmas\u0131 halinde de fatura izleyen ayda d\u00fczenlense bile yukar\u0131da belirtildi\u011fi \u015fekilde i\u015flem yap\u0131l\u0131r. \u0130\u015flem bedelinin \u00f6denmemesi, i\u015fleme ait faturan\u0131n s\u00fcresinde d\u00fczenlenmemesi, al\u0131c\u0131ya ge\u00e7 gelmesi veya hi\u00e7 gelmemesi tevkifat\u0131n yap\u0131l\u0131p yukar\u0131da belirtilen s\u00fcre i\u00e7inde sorumlu taraf\u0131ndan beyan edilmesine engel de\u011fildir.<\/mark><\/strong><\/p>\n\n\n\n

Genel b\u00fct\u00e7eli idareler d\u0131\u015f\u0131ndaki vergi sorumlular\u0131 tevkif ettikleri vergiyi, vergi sorumlular\u0131na ait 2 No.lu KDV Beyannamesi ile beyan ederler. Bunlar\u0131n ba\u015fka faaliyetleri nedeniyle KDV m\u00fckellefiyetlerinin bulunmamas\u0131 ve dolay\u0131s\u0131yla 1 No.lu KDV Beyannamesi vermemeleri bu uygulamaya engel de\u011fildir.<\/p>\n\n\n\n

2 No.lu KDV Beyannamesi sadece tevkifata tabi i\u015flemlerin oldu\u011fu d\u00f6nemlerde verilir. Ger\u00e7ek usulde KDV m\u00fckellefleri (KDV1 vergi t\u00fcr\u00fcnden m\u00fckellef sicilinde kay\u0131tl\u0131 olanlar), tevkifata tabi tutulan KDV\u2019nin beyan\u0131nda 1015B Beyanname kodlu KDV2 Beyannamesini, ger\u00e7ek usulde KDV m\u00fckellefiyeti bulunmayanlar (Genel b\u00fct\u00e7eli idareler d\u0131\u015f\u0131ndaki kamu kurum ve kurulu\u015flar\u0131 dahil) ise s\u00f6z konusu verginin beyan\u0131nda 9015 Beyanname kodlu KDV2 Beyannamesini kullan\u0131rlar. (\u2026)<\/p>\n\n\n\n

Yukar\u0131da yer alan yasal d\u00fczenlemeler gere\u011fince; KDV Genel Uygulama Tebli\u011finde \u201cK\u0131smi Tevkifat\u201d kapsam\u0131nda oldu\u011fu a\u00e7\u0131k olan i\u015flemlerle ilgili taraf\u0131n\u0131za d\u00fczenlenen faturada tevkifat tutar\u0131 ayr\u0131ca g\u00f6sterilmemi\u015f olsa bile firman\u0131zca tevkifata konu tutar \u201cyasal sorumlulu\u011funuz gere\u011fi\u201d 2 No.lu KDV beyannamesi ile beyan edilip usul\u00fcnce \u00f6denecektir.<\/mark><\/strong><\/p>\n\n\n\n

Firman\u0131z ad\u0131na d\u00fczenlenen faturan\u0131n yasal defter kay\u0131tlar\u0131n\u0131za aktar\u0131lmas\u0131nda ve KDV beyannamelerinizde bu hususlar\u0131 g\u00f6z \u00f6n\u00fcnde bulundurman\u0131z \u00f6nem arz etmektedir.<\/strong><\/p>\n\n\n\n

Bilgilerinize. Sayg\u0131lar\u0131mla.<\/p>\n\n\n\n

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

Katma De\u011fer Vergisi Kanunu Genel Uygulama Tebli\u011finin “2. Vergi Sorumlusu \/ 2.1. KDV\u2019de Tevkifat Uygulamas\u0131” ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde“ 3065 say\u0131l\u0131 Kanunun (9\/1) inci maddesine g\u00f6re, 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\u0131 vergi alaca\u011f\u0131n\u0131n emniyet alt\u0131na al\u0131nmas\u0131 amac\u0131yla, vergiye tabi i\u015flemlere taraf olanlar\u0131 verginin […]<\/p>\n","protected":false},"author":1,"featured_media":701,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[10],"class_list":["post-603","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mevzuat","tag-blog"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/603","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=603"}],"version-history":[{"count":2,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/603\/revisions"}],"predecessor-version":[{"id":1016,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/603\/revisions\/1016"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media\/701"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}