{"id":553,"date":"2024-03-23T14:14:22","date_gmt":"2024-03-23T14:14:22","guid":{"rendered":"http:\/\/www.arti-fikir.com\/?page_id=553"},"modified":"2024-03-23T14:14:54","modified_gmt":"2024-03-23T14:14:54","slug":"2024-5-sorumlu-sifatiyla-beyan-edilen-kdv-ile-ilgili-uygulama","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/2024-5-sorumlu-sifatiyla-beyan-edilen-kdv-ile-ilgili-uygulama\/","title":{"rendered":"2024-5 Sorumlu S\u0131fat\u0131yla Beyan Edilen Kdv \u0130le \u0130lgili Uygulama"},"content":{"rendered":"\t\t
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Duyuru & Sirk\u00fcler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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2024-5 Sorumlu S\u0131fat\u0131yla Beyan Edilen Kdv \u0130le \u0130lgili Uygulama\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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23\/01\/2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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SAYI\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p><\/td>

2024-5<\/span><\/p><\/td><\/tr>

\u00a0<\/td>\u00a0<\/td><\/tr>

KONU\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p><\/td>

Sorumlu S\u0131fat\u0131yla Beyan Edilen Kdv \u0130le \u0130lgili Uygulama\u00a0<\/span><\/p><\/td><\/tr>

DAYANAK<\/span><\/p><\/td>

28.12.2023 tarih ve 32413 say\u0131l\u0131 Resmi\u0302 Gazete \u2019de yay\u0131mlanan 7491 say\u0131l\u0131 Kanun\u2019un 30\u2019uncu maddesi ile Katma De\u011fer Vergisi Kanunu\u2019nun (Madde:29\/1) f\u0131kras\u0131na<\/span><\/p><\/td><\/tr>

\u00d6ZET<\/span><\/p><\/td>

Vergi kesintisi yapmakla sorumlu tutulalar taraf\u0131ndan sorumlu s\u0131fat\u0131yla beyan edilen KDV\u2019nin indirimi \u00f6deme \u015fart\u0131na ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p><\/td><\/tr><\/tbody><\/table>

28.12.2023 tarih ve 32413 say\u0131l\u0131 Resmi\u0302 Gazete \u2019de yay\u0131mlanan 7491 say\u0131l\u0131 Kanun\u2019un 30\u2019uncu maddesi ile Katma De\u011fer Vergisi Kanunu\u2019nun (Madde:29\/1) f\u0131kras\u0131na;\u00a0<\/span><\/p>

\u201c\u00e7)Vergi kesintisi yapmakla sorumlu tutulanlar taraf\u0131ndan sorumlu s\u0131fat\u0131yla beyan edilerek \u00f6denen katma de\u011fer vergisi\u201d<\/span><\/p>

bendi eklenerek, vergi sorumlular\u0131 taraf\u0131ndan yap\u0131lan KDV\u00a0<\/span>tevkifat\u0131n\u0131n \u00f6denmedi\u011fi s\u00fcrece\u00a0 (1) no.lu KDV beyannamesinde indirim konusu yap\u0131lamayaca\u011f\u0131 h\u00fckm\u00fc getirilmi\u015ftir<\/span>.<\/span><\/p>

Mevcut uygulamada, sorumlu s\u0131fat\u0131yla beyan edilen KDV\u2019nin, (1) no.lu beyannamede indirim konusu yap\u0131lmas\u0131nda \u00f6denme \u015fart\u0131 aranm\u0131yordu.\u00a0<\/span><\/p>

01.01.2024<\/span>\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren<\/span>\u00a0d\u00fczenleme ile\u00a0<\/span>01.01.2024<\/span>\u00a0tarihinden itibaren verilecek beyannamelerde;<\/span>\u00a0 (2) ve (3) no.lu KDV beyannameleri ile beyan edilen KDV\u2019nin \u00f6denmesi halinde, (1) no.lu beyannamede indirim konusu yap\u0131labilecektir.<\/span><\/p>

Di\u011fer taraftan, yine ayn\u0131 Kanunla;\u00a0<\/span>01.01.2024<\/span>\u00a0tarihinden ge\u00e7erli olmak \u00fczere, (2) ve (3) no.lu KDV beyannamelerinin\u00a0<\/span>izleyen ay\u0131n<\/span>\u00a021\u2019ine kadar verilmi\u015f olmas\u0131 ve 23\u2019\u00fcne kadar \u00f6denmesi\u00a0<\/span>de\u011fi\u015fikli\u011fi getirilmi\u015ftir.<\/span><\/p>

Buna g\u00f6re;\u00a0<\/span>Ocak\/24 ay\u0131na ait<\/span>\u00a0(2) ve (3) no.lu KDV beyannamelerinin<\/span><\/p>

  • 21.02.2024 tarihine kadar verilmi\u015f olmas\u0131 ve<\/span><\/li><\/ul>
    • 23.02.2024 tarihine kadar \u00f6denmesi<\/span><\/li><\/ul>

      gerekmektedir.<\/span><\/p>

      Bilgilerinize Sunulur.<\/span><\/p>

      Sayg\u0131lar\u0131m\u0131zla.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      Duyuru & Sirk\u00fcler 2024-5 Sorumlu S\u0131fat\u0131yla Beyan Edilen Kdv \u0130le \u0130lgili Uygulama 23\/01\/2024 SAYI\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2024-5 \u00a0 \u00a0 KONU\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sorumlu S\u0131fat\u0131yla Beyan Edilen Kdv \u0130le \u0130lgili Uygulama\u00a0 DAYANAK 28.12.2023 tarih ve 32413 say\u0131l\u0131 Resmi\u0302 Gazete \u2019de yay\u0131mlanan 7491 say\u0131l\u0131 Kanun\u2019un 30\u2019uncu maddesi ile Katma De\u011fer Vergisi Kanunu\u2019nun (Madde:29\/1) f\u0131kras\u0131na \u00d6ZET Vergi kesintisi yapmakla sorumlu tutulalar taraf\u0131ndan…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/553"}],"collection":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=553"}],"version-history":[{"count":4,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/553\/revisions"}],"predecessor-version":[{"id":557,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/553\/revisions\/557"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}