{"id":1149,"date":"2024-09-17T19:17:59","date_gmt":"2024-09-17T16:17:59","guid":{"rendered":"https:\/\/www.fairymmdenetim.com\/?p=1149"},"modified":"2024-09-17T19:17:59","modified_gmt":"2024-09-17T16:17:59","slug":"kamu-idareleri-belediyeler-ve-koylere-bagislanan-tesislerin-insaatinda-vergi-ve-istisna-duzenlemeleri","status":"publish","type":"post","link":"https:\/\/www.fairymmdenetim.com\/en\/kamu-idareleri-belediyeler-ve-koylere-bagislanan-tesislerin-insaatinda-vergi-ve-istisna-duzenlemeleri\/","title":{"rendered":"Kamu \u0130dareleri, Belediyeler ve K\u00f6ylere Ba\u011f\u0131\u015flanan Tesislerin \u0130n\u015faat\u0131nda Vergi ve \u0130stisna D\u00fczenlemeleri"},"content":{"rendered":"

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<\/strong><\/p>\n

1- KURUMLAR VERG\u0130S\u0130 <\/strong><\/p>\n

Kurumlar Vergisi Kanununun 10\/1-c maddesi uyar\u0131nca, Kurumlar vergisi matrah\u0131n\u0131n tespitinde; kurumlar vergisi beyannamesi \u00fczerinde ayr\u0131ca g\u00f6sterilmek \u015fart\u0131yla, kurum kazanc\u0131ndan;<\/p>\n

\u201cGenel ve \u00f6zel b\u00fct\u00e7eli kamu idarelerine, il \u00f6zel idarelerine, belediyelere ve k\u00f6ylere, Cumhurba\u015fkan\u0131nca vergi muafiyeti tan\u0131nan vak\u0131flara ve kamu yarar\u0131na \u00e7al\u0131\u015fan dernekler ile bilimsel ara\u015ft\u0131rma ve geli\u015ftirme faaliyetinde bulunan kurum ve kurulu\u015flara makbuz kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan ba\u011f\u0131\u015f ve yard\u0131mlar\u0131n toplam\u0131n\u0131n o y\u0131la ait kurum kazanc\u0131n\u0131n % 5\u2019ine kadar olan k\u0131sm\u0131\u201d indirim konusu yap\u0131labilir.<\/p>\n

2- KATMA DE\u011eER VERG\u0130S\u0130<\/strong><\/p>\n

Katma De\u011fer Vergisi Kanununun 13 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (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

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 KDV Uygulama Genel Tebli\u011finin (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

2.1. \u0130stisna Kapsam\u0131nda \u0130n\u015fa Edilecek Tesislere \u0130li\u015fkin Al\u0131mlarda Kdv \u0130stisnas\u0131<\/strong><\/p>\n

Elektronik ortamda sisteme girdikten sonra ilgili idare veya kurulu\u015fla imzalanm\u0131\u015f ba\u011f\u0131\u015f protokol\u00fc ve in\u015faat ruhsat\u0131n\u0131n bir \u00f6rne\u011fiyle birlikte, KDV m\u00fckellefiyeti bulunuyorsa ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine istisna belgesi almak i\u00e7in ba\u015fvuruda bulunurlar.<\/p>\n

Vergi Dairesi\/Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\/Defterdarl\u0131k, talebin \u00f6ng\u00f6r\u00fclen \u015fartlar\u0131 sa\u011flay\u0131p sa\u011flamad\u0131\u011f\u0131n\u0131 de\u011ferlendirir ve KDV Uygulama Genel Tebli\u011finin 29 numaral\u0131 ekinde yer alan belgeyi d\u00fczenleyerek ba\u011f\u0131\u015f yapacaklara verir ve bir \u00f6rne\u011fini protokol yapan kurulu\u015fa g\u00f6nderir.<\/p>\n

Al\u0131nan istisna belgesinin bir \u00f6rne\u011fi mal ve hizmetin al\u0131m\u0131 s\u0131ras\u0131nda ba\u011f\u0131\u015f yapacaklar taraf\u0131ndan sat\u0131c\u0131lara verilir ve istisna kapsam\u0131nda i\u015flem yap\u0131lmas\u0131 talep edilir. Bu belge sat\u0131c\u0131lar taraf\u0131ndan 213 say\u0131l\u0131 Kanunun muhafaza ve ibraz h\u00fck\u00fcmlerine uygun olarak saklan\u0131r.<\/p>\n

\u0130stisna belgesinin ekinde, istisnal\u0131 olarak al\u0131nacak mal ve hizmet miktar\u0131 ve tutar\u0131 yer al\u0131r. S\u00f6z konusu istisna belgesi kapsam\u0131nda teslim veya hizmette bulunan sat\u0131c\u0131, istisna belgesinin ilgili mal veya hizmete ili\u015fkin b\u00f6l\u00fcm\u00fcn\u00fc fatura tarihi, numaras\u0131, mal veya hizmet miktar\u0131 ve tutar\u0131n\u0131 belirtmek suretiyle onaylar ve bir \u00f6rne\u011fini al\u0131r. Mal teslimi ve hizmet ifas\u0131 ger\u00e7ekle\u015ftik\u00e7e al\u0131c\u0131 ve sat\u0131c\u0131 al\u0131m\/sat\u0131m bilgilerini projeye uygun olarak sisteme girerler.<\/p>\n

2.2. Sat\u0131c\u0131 M\u00fckelleflerin \u0130ade Talepleri<\/strong><\/p>\n

Sat\u0131c\u0131 m\u00fckellefin iade talebi, bu istisna belgesi esas al\u0131nmak suretiyle, iade i\u00e7in gerekli di\u011fer belgeler de aranarak sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n

 <\/p>\n

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

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 1- KURUMLAR VERG\u0130S\u0130 Kurumlar Vergisi Kanununun 10\/1-c maddesi uyar\u0131nca, Kurumlar vergisi matrah\u0131n\u0131n tespitinde; kurumlar vergisi beyannamesi \u00fczerinde ayr\u0131ca g\u00f6sterilmek \u015fart\u0131yla, kurum kazanc\u0131ndan; \u201cGenel ve \u00f6zel b\u00fct\u00e7eli kamu idarelerine, il \u00f6zel idarelerine, belediyelere ve k\u00f6ylere, Cumhurba\u015fkan\u0131nca vergi muafiyeti tan\u0131nan […]<\/p>\n","protected":false},"author":2,"featured_media":1150,"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-1149","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\/1149","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=1149"}],"version-history":[{"count":0,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1149\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/1150"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=1149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=1149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=1149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}