{"id":134,"date":"2011-03-03T14:40:31","date_gmt":"2011-03-03T14:40:31","guid":{"rendered":"http:\/\/legalyonet.com\/?p=134"},"modified":"2011-03-11T14:11:50","modified_gmt":"2011-03-11T14:11:50","slug":"katma-deger-vergisi","status":"publish","type":"post","link":"https:\/\/www.legaldenetim.com\/index.php\/2011\/03\/03\/katma-deger-vergisi\/","title":{"rendered":"Katma De\u011fer Vergisi"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright\" src=\"http:\/\/legalyonet.com\/english\/digerbolumler.jpg\" alt=\"\" width=\"220\" height=\"148\" \/><br \/>\nBilindi\u011fi gibi T\u00fcrkiye&#8217;de yap\u0131lan teslim ve hizmetler Katma De\u011fer Vergisine (KDV) tabidir. Ancak 3065 say\u0131l\u0131 KDV kanunun<\/p>\n<ul>\n<li>11. maddesinde mal ihracat\u0131 ile ihra\u00e7 kay\u0131tl\u0131 teslimleri,<\/li>\n<li>12. maddesinde hizmet ihracat\u0131,<\/li>\n<li>13. maddesinde deniz ve hava ta\u015f\u0131ma ara\u00e7lar\u0131, imal ve in\u015fas\u0131, ithali ve bu ara\u00e7lara verilen hizmetler,<\/li>\n<li>14. maddesinde uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k faaliyetleri<\/li>\n<\/ul>\n<p>KDV&#8217;ne tabi olmad\u0131\u011f\u0131ndan bu faaliyetlerden dolay\u0131 T\u00fcrkiye&#8217;de \u00f6denmi\u015f olan KDV, yap\u0131lan incelemeler sonucunda d\u00fczenlenen Yeminli Mali M\u00fc\u015favir Raporlar\u0131na g\u00f6re m\u00fcmk\u00fcn olan en k\u0131sa s\u00fcrede KDV iadelerinin vergi dairesinden al\u0131nmas\u0131 sa\u011flanmaktad\u0131r.<\/p>\n<p>KDV istisnas\u0131na konu faaliyetlerden dolay\u0131 T\u00fcrkiye&#8217;de \u00f6denmi\u015f olan Katma De\u011fer Vergisi, yap\u0131lan alt firma incelemeleri, kar\u015f\u0131t incelemeler ve analitik de\u011ferlendirmeler sonucunda d\u00fczenlenen Yeminli Mali M\u00fc\u015favir Raporlar\u0131na g\u00f6re, vergi dairesinden iade al\u0131nabilmektedir.<\/p>\n<p>Ayr\u0131ca, dahilde i\u015fleme izin belgesi kapsam\u0131nda yap\u0131lan i\u015flemlerin tecil-terkini, di\u011fer istisnalardan do\u011fan KDV iade i\u015flemleri de hizmet portf\u00f6y\u00fcm\u00fczde yer almaktad\u0131r.<\/p>\n<p>KDV iadesi konusunda her t\u00fcrl\u00fc dan\u0131\u015fmanl\u0131k hizmetleri, bu departmanda g\u00f6revli Yeminli Mali M\u00fc\u015favir, Serbest Muhasebeci Mali M\u00fc\u015favir ve denetim elemanlar\u0131nca verilmekte olup, tam tasdik incelemeleri sonucunda yap\u0131lacak tasdik i\u015flemlerinin do\u011frulu\u011fu a\u00e7\u0131s\u0131ndan, alt firma incelemelerinin tespiti, kar\u015f\u0131t incelemeler ve analitik de\u011ferlendirmeler \u015firketimizce s\u00fcratle ve titizlikle yerine getirilmektedir.<\/p>\n<p>Daha detayl\u0131 bilgi i\u00e7in l\u00fctfen bizimle temasa ge\u00e7iniz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bilindi\u011fi gibi T\u00fcrkiye&#8217;de yap\u0131lan teslim ve hizmetler Katma De\u011fer Vergisine (KDV) tabidir. Ancak 3065 say\u0131l\u0131 KDV kanunun 11. maddesinde mal ihracat\u0131 ile ihra\u00e7 kay\u0131tl\u0131 teslimleri, 12. maddesinde hizmet ihracat\u0131, 13. maddesinde deniz ve hava ta\u015f\u0131ma ara\u00e7lar\u0131, imal ve in\u015fas\u0131, ithali ve bu ara\u00e7lara verilen hizmetler, 14. maddesinde uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k faaliyetleri KDV&#8217;ne tabi olmad\u0131\u011f\u0131ndan bu faaliyetlerden [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-134","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/comments?post=134"}],"version-history":[{"count":5,"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/134\/revisions"}],"predecessor-version":[{"id":388,"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/134\/revisions\/388"}],"wp:attachment":[{"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/media?parent=134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/categories?post=134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/tags?post=134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}