{"id":1030,"date":"2023-02-15T16:56:33","date_gmt":"2023-02-15T13:56:33","guid":{"rendered":"https:\/\/www.fairymmdenetim.com\/?p=1030"},"modified":"2023-02-15T17:22:28","modified_gmt":"2023-02-15T14:22:28","slug":"mucbir-sebep-halinde-kdv-tevkifati-uygulamasi","status":"publish","type":"post","link":"https:\/\/www.fairymmdenetim.com\/en\/mucbir-sebep-halinde-kdv-tevkifati-uygulamasi\/","title":{"rendered":"M\u00fccbir Sebep Halinde KDV Tevkifat\u0131 Uygulamas\u0131"},"content":{"rendered":"<p><strong>A. KDV K\u0131smi Tevkifat Uygulamas\u0131<\/strong><\/p>\n<p>Katma De\u011fer Vergisi (KDV) Uygulama Genel Tebli\u011fi\u2019nin \u201cI\/C-2.1.3.1 K\u0131smi Tevkifat\u0131n Mahiyeti ve Tevkifat Uygulayacak Al\u0131c\u0131lar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde<\/p>\n<p>&#8220;Vergi Usul Kanununa g\u00f6re, m\u00fccbir sebebin ba\u015flad\u0131\u011f\u0131 tarihten sona erdi\u011fi tarihe kadar vergi \u00f6devleri ertelenen m\u00fckelleflerin, m\u00fccbir sebep halinde bulundu\u011fu s\u00fcre i\u00e7erisinde k\u0131smi tevkifat kapsam\u0131ndaki al\u0131mlar\u0131nda tevkifat uygulanmayaca\u011f\u0131; ancak i\u015fleme taraf sat\u0131c\u0131 m\u00fckellefin de m\u00fccbir sebep kapsam\u0131nda bulunmas\u0131 halinde, s\u00f6z konusu al\u0131mlarda genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde tevkifat uygulamas\u0131na devam olunaca\u011f\u0131&#8221; belirtilmi\u015ftir.<\/p>\n<p>Buna g\u00f6re, deprem nedeniyle m\u00fccbir sebep kapsam\u0131na al\u0131nan m\u00fckelleflerden;<\/p>\n<p>&#8211; Yaln\u0131zca Al\u0131c\u0131 m\u00fccbir sebep halindeyse tevkifat <strong>yapmayacakt\u0131r.<\/strong><\/p>\n<p>&#8211; Yaln\u0131zca Sat\u0131c\u0131 m\u00fccbir sebep halindeyse tevkifat <strong>yap\u0131lacakt\u0131r.<\/strong><\/p>\n<p>&#8211; <strong>Sat\u0131c\u0131 da Al\u0131c\u0131 ile ayn\u0131 anda m\u00fccbir sebep halindeyse tevkifat yap\u0131lacakt\u0131r.<\/strong> Ancak tevkif edilen vergi m\u00fccbir sebep halinin son bulmas\u0131n\u0131n ard\u0131ndan beyan edilecektir.<\/p>\n<p><strong>B. KDV Tam Tevkifat Uygulamas\u0131<\/strong><\/p>\n<p>M\u00fccbir sebep halinin tam tevkifata tabi i\u015flemlerde tevkifat uygulamas\u0131na herhangi bir etkisi <strong>bulunmamaktad\u0131r.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>A. KDV K\u0131smi Tevkifat Uygulamas\u0131 Katma De\u011fer Vergisi (KDV) Uygulama Genel Tebli\u011fi\u2019nin \u201cI\/C-2.1.3.1 K\u0131smi Tevkifat\u0131n Mahiyeti ve Tevkifat Uygulayacak Al\u0131c\u0131lar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde &#8220;Vergi Usul Kanununa g\u00f6re, m\u00fccbir sebebin ba\u015flad\u0131\u011f\u0131 tarihten sona erdi\u011fi tarihe kadar vergi \u00f6devleri ertelenen m\u00fckelleflerin, m\u00fccbir sebep halinde bulundu\u011fu s\u00fcre i\u00e7erisinde k\u0131smi tevkifat kapsam\u0131ndaki al\u0131mlar\u0131nda tevkifat uygulanmayaca\u011f\u0131; ancak i\u015fleme taraf sat\u0131c\u0131 m\u00fckellefin [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1033,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5,1],"tags":[],"class_list":["post-1030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-vergi-tr"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/comments?post=1030"}],"version-history":[{"count":0,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1030\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/1033"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=1030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=1030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=1030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}