{"id":1039,"date":"2025-10-27T20:26:21","date_gmt":"2025-10-27T20:26:21","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1039"},"modified":"2025-10-27T20:26:21","modified_gmt":"2025-10-27T20:26:21","slug":"sirkuler-no-2025-41-katma-deger-vergisi-iadelerinde-asgari-talep-tutari-10-000-tl-olarak-belirlenmistir","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-41-katma-deger-vergisi-iadelerinde-asgari-talep-tutari-10-000-tl-olarak-belirlenmistir\/","title":{"rendered":"Sirk\u00fcler No: 2025\/41 KATMA DE\u011eER VERG\u0130S\u0130 \u0130ADELER\u0130NDE ASGAR\u0130 TALEP TUTARI 10.000 TL OLARAK BEL\u0130RLENM\u0130\u015eT\u0130R"},"content":{"rendered":"\n<p><strong>KATMA DE\u011eER VERG\u0130S\u0130 \u0130ADELER\u0130NDE ASGAR\u0130 TALEP TUTARI 10.000 TL OLARAK BEL\u0130RLENM\u0130\u015eT\u0130R<\/strong> <\/p>\n\n\n\n<p>Sirk\u00fcler No: 2025\/41 \u0130stanbul, 17.03.2025<\/p>\n\n\n\n<p>15.03.2025 tarih ve 32842 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 9582 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 27.01.2023 tarih ve 6775 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n <\/p>\n\n\n\n<p>1 inci maddesinde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Karara g\u00f6re 3065 say\u0131l\u0131 KDV Kanunu&#8217;nun 36&#8217;nc\u0131 maddesi kapsam\u0131nda talep edilebilecek asgari iade tutar\u0131 <strong>2.000 TL&#8217;den 10.000 TL&#8217;ye y\u00fckseltilmi\u015ftir.<\/strong><\/p>\n\n\n\n<p>S\u00f6z konusu karar yay\u0131m tarihini izleyen ayba\u015f\u0131ndan itibaren <strong>01.04.2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/strong><\/p>\n\n\n\n<p>Bu d\u00fczenlemenin, indirimli orana tabi i\u015flemlerden kaynaklanan iade taleplerinde iade konusu yap\u0131lamayacak olan tutarla bir ilgisinin olmad\u0131\u011f\u0131 g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r. (Bkz. 2025\/015 say\u0131l\u0131 Sirk\u00fclerimiz) Sayg\u0131lar\u0131m\u0131zla. 2024 y\u0131l\u0131nda 90.800 TL olarak uygulanan indirimli orana tabi i\u015flemlerden kaynaklanan KDV iade s\u0131n\u0131r\u0131, 53 seri no.lu KDV Tebli\u011fi ile 2025 y\u0131l\u0131 i\u00e7in 130.700 TL&#8217;ye y\u00fckseltilmi\u015f bulunmaktad\u0131r. <\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>KATMA DE\u011eER VERG\u0130S\u0130 \u0130ADELER\u0130NDE ASGAR\u0130 TALEP TUTARI 10.000 TL OLARAK BEL\u0130RLENM\u0130\u015eT\u0130R Sirk\u00fcler No: 2025\/41 \u0130stanbul, 17.03.2025 15.03.2025 tarih ve 32842 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 9582 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 27.01.2023 tarih ve 6775 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n 1 inci maddesinde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. Karara g\u00f6re 3065 say\u0131l\u0131 KDV Kanunu&#8217;nun 36&#8217;nc\u0131 maddesi kapsam\u0131nda talep edilebilecek asgari iade tutar\u0131&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1039"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1039"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1039\/revisions"}],"predecessor-version":[{"id":1040,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1039\/revisions\/1040"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}