{"id":1050,"date":"2025-11-13T20:19:49","date_gmt":"2025-11-13T20:19:49","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1050"},"modified":"2025-11-13T20:19:49","modified_gmt":"2025-11-13T20:19:49","slug":"sirkuler-no-2025-045-imalat-sanayi-ile-turizme-yonelik-tesvik-belgesi-sahibi-mukelleflere-taninan-katma-deger-vergisi-istisnasinin-suresi-31-12-2028-tarihine-uzatilmistir-kdv-gec-37","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-045-imalat-sanayi-ile-turizme-yonelik-tesvik-belgesi-sahibi-mukelleflere-taninan-katma-deger-vergisi-istisnasinin-suresi-31-12-2028-tarihine-uzatilmistir-kdv-gec-37\/","title":{"rendered":"Sirk\u00fcler No: 2025-045 \u0130MALAT SANAY\u0130 \u0130LE TUR\u0130ZME Y\u00d6NEL\u0130K TE\u015eV\u0130K BELGES\u0130 SAH\u0130B\u0130 M\u00dcKELLEFLERE TANINAN KATMA DE\u011eER VERG\u0130S\u0130 \u0130ST\u0130SNASININ S\u00dcRES\u0130 31.12.2028 TAR\u0130H\u0130NE UZATILMI\u015eTIR (KDV Ge\u00e7.37)"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><strong>\u0130MALAT SANAY\u0130 \u0130LE TUR\u0130ZME Y\u00d6NEL\u0130K TE\u015eV\u0130K BELGES\u0130 SAH\u0130B\u0130 M\u00dcKELLEFLERE TANINAN KATMA DE\u011eER VERG\u0130S\u0130 \u0130ST\u0130SNASININ S\u00dcRES\u0130 31.12.2028 TAR\u0130H\u0130NE UZATILMI\u015eTIR (KDV Ge\u00e7.37)<\/strong><br><br><strong>(9770 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131)<\/strong><br><br><br>01 May\u0131s 2025 tarih ve 32887 say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanan&nbsp;<a href=\"https:\/\/www.gib.gov.tr\/sites\/default\/files\/fileadmin\/mevzuatek\/CK9770.pdf\">9770 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131<\/a>&nbsp;ile Katma De\u011fer Vergisi Kanununun Ge\u00e7ici 37. maddesinde yer alan imalat sanayii ile turizme y\u00f6nelik yat\u0131r\u0131m te\u015fvik belgesi sahibi m\u00fckelleflere belge kapsam\u0131ndaki in\u015faat i\u015flerine ili\u015fkin mal teslimleri ve hizmet ifalar\u0131na ili\u015fkin Katma De\u011fer Vergisi istisnas\u0131n\u0131n s\u00fcresi&nbsp;31.12.2028 tarihine&nbsp;uzat\u0131lm\u0131\u015ft\u0131r.<br><br>\u0130stisna uygulamas\u0131na ili\u015fkin usul ve esaslar 42 no.lu KDV Tebli\u011finde belirlenmi\u015ftir.<br><br>S\u00f6z konusu KDV istisnas\u0131na ili\u015fkin a\u00e7\u0131klamalar\u0131m\u0131z 2022\/037 ve 2022\/053 no.lu Sirk\u00fclerimizde yap\u0131lm\u0131\u015f olup, 9770 say\u0131l\u0131 Karar ile yap\u0131lan de\u011fi\u015fiklik s\u00fcre uzat\u0131m\u0131ndan ibarettir.<br><br>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130MALAT SANAY\u0130 \u0130LE TUR\u0130ZME Y\u00d6NEL\u0130K TE\u015eV\u0130K BELGES\u0130 SAH\u0130B\u0130 M\u00dcKELLEFLERE TANINAN KATMA DE\u011eER VERG\u0130S\u0130 \u0130ST\u0130SNASININ S\u00dcRES\u0130 31.12.2028 TAR\u0130H\u0130NE UZATILMI\u015eTIR (KDV Ge\u00e7.37) (9770 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131) 01 May\u0131s 2025 tarih ve 32887 say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanan&nbsp;9770 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131&nbsp;ile Katma De\u011fer Vergisi Kanununun Ge\u00e7ici 37. maddesinde yer alan imalat sanayii ile turizme y\u00f6nelik yat\u0131r\u0131m te\u015fvik belgesi sahibi&#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\/1050"}],"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=1050"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1050\/revisions"}],"predecessor-version":[{"id":1051,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1050\/revisions\/1051"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}