{"id":361,"date":"2022-10-27T21:30:20","date_gmt":"2022-10-27T18:30:20","guid":{"rendered":"https:\/\/www.fairymmdenetim.com\/?p=361"},"modified":"2023-02-15T17:19:16","modified_gmt":"2023-02-15T14:19:16","slug":"ithal-esyanin-kiymetinin-sonradan-degismesi","status":"publish","type":"post","link":"https:\/\/www.fairymmdenetim.com\/en\/ithal-esyanin-kiymetinin-sonradan-degismesi\/","title":{"rendered":"\u0130thal E\u015fyan\u0131n K\u0131ymetinin Sonradan De\u011fi\u015fmesi"},"content":{"rendered":"<p><strong>Emtia (Commodity) fiyatlar\u0131n\u0131n sonradan de\u011fi\u015fmesi nedeniyle (Debit Note al\u0131nmas\u0131) \u0130thal E\u015fyan\u0131n K\u0131ymetinin De\u011fi\u015fmesi<\/strong><\/p>\n<p>\u0130thalattan sonra ortaya \u00e7\u0131kan d\u00fczeltmelerin g\u00fcmr\u00fck idaresine kendili\u011finden bildirilmesi gerekiyor. Ancak bu durumda ek ithalat vergileriyle birlikte, bu vergilerin %30 oran\u0131nda da idari para cezas\u0131 \u00f6deniyor.<\/p>\n<p>G\u00fcmr\u00fck idaresi taraf\u0131ndan ithalatta eksik vergi \u00f6demesinin tespit edilmesi durumunda eksik \u00f6denen verginin %300\u2019\u00fc, yani tam 3 kat\u0131 oran\u0131nda idari para cezas\u0131 tatbik ediliyor. G\u00fcmr\u00fck idaresi tespit etmeden \u00f6nce kendili\u011finden bildirilme durumunda ise bu idari para cezas\u0131 eksik \u00f6denen verginin %30 oran\u0131na d\u00fc\u015f\u00fcyor.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Ne yap\u0131lmal\u0131?<\/strong><\/p>\n<p>\u00d6ng\u00f6r\u00fclen fiyat de\u011fi\u015fikliklerine kar\u015f\u0131 en iyi y\u00f6ntem \u201cistisnai k\u0131ymet\u201d uygulamas\u0131 (GY 53\/5). \u00c7\u00fcnk\u00fc istisnai k\u0131ymetle beyan, ithal edilen e\u015fyaya ili\u015fkin olarak, ithalat sonras\u0131nda ithal e\u015fyan\u0131n fiyat\u0131nda d\u00fczeltme yap\u0131lmas\u0131n\u0131 gerektiren durumlarda, bu d\u00fczeltmelerin ceza tatbik edilmeksizin yap\u0131lmas\u0131n\u0131 sa\u011flayan bir basitle\u015ftirilmi\u015f bir usul. \u015eirketler a\u00e7\u0131s\u0131ndan ciddi bir avantaj sa\u011flayan bu uygulaman\u0131n, fiyatlaman\u0131n zor oldu\u011fu bu d\u00f6nemde muhakkak dikkate al\u0131nmas\u0131 gerekiyor.<\/p>\n<p>Ancak bundan yararlanmak i\u00e7in ithalattan sonra ortaya \u00e7\u0131kan bu fiyat farklar\u0131n\u0131n ithalat an\u0131nda bilinmiyor olmas\u0131 ve idarenin de ikna olmas\u0131 gerekiyor. Bu noktada da ilave bir d\u00fczenlemeyle \u201cmevcudiyetin bilinmemesi\u201d kavram\u0131n\u0131n netle\u015ftirilmesi do\u011fru olacakt\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"<p>Emtia (Commodity) fiyatlar\u0131n\u0131n sonradan de\u011fi\u015fmesi nedeniyle (Debit Note al\u0131nmas\u0131) \u0130thal E\u015fyan\u0131n K\u0131ymetinin De\u011fi\u015fmesi \u0130thalattan sonra ortaya \u00e7\u0131kan d\u00fczeltmelerin g\u00fcmr\u00fck idaresine kendili\u011finden bildirilmesi gerekiyor. Ancak bu durumda ek ithalat vergileriyle birlikte, bu vergilerin %30 oran\u0131nda da idari para cezas\u0131 \u00f6deniyor. G\u00fcmr\u00fck idaresi taraf\u0131ndan ithalatta eksik vergi \u00f6demesinin tespit edilmesi durumunda eksik \u00f6denen verginin %300\u2019\u00fc, yani tam [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":362,"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":[5,8],"tags":[],"class_list":["post-361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-gumruk"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/361","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=361"}],"version-history":[{"count":0,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/361\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/362"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}