{"id":1060,"date":"2025-11-13T20:26:01","date_gmt":"2025-11-13T20:26:01","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1060"},"modified":"2025-11-13T20:26:01","modified_gmt":"2025-11-13T20:26:01","slug":"sirkuler-no-2025-050-7555-sayili-kanunla-kdv-kanununda-yapilan-degisiklikler","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-050-7555-sayili-kanunla-kdv-kanununda-yapilan-degisiklikler\/","title":{"rendered":"Sirk\u00fcler No: 2025-050 7555 SAYILI KANUNLA KDV KANUNUNDA YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLER"},"content":{"rendered":"\n

<\/p>\n\n\n\n

7555 SAYILI KANUNLA KDV KANUNUNDA YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLER<\/strong>

Bug\u00fcnk\u00fc Resm\u00ee Gazetede 7555 say\u0131l\u0131 \u201cT\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda ve 635 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d<\/em> yay\u0131mlanm\u0131\u015ft\u0131r.

S\u00f6z konusu Kanun ile di\u011fer d\u00fczenlemelerin yan\u0131 s\u0131ra vergi mevzuat\u0131m\u0131zda da \u00f6nemli baz\u0131 d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.

7555 say\u0131l\u0131 Kanun ile KDV Kanunda yap\u0131lan de\u011fi\u015fiklikler \u00f6zetle a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n

    \n
  1. Ulusal G\u00fcvenlik Kurumlar\u0131na Yap\u0131lan Ta\u015f\u0131t Teslimleri KDV \u0130stisnas\u0131 Kapsam\u0131na Al\u0131nm\u0131\u015ft\u0131r (Madde 6)<\/strong><\/li>\n<\/ol>\n\n\n\n

    7555 say\u0131l\u0131 Kanunun 6\u2019nc\u0131 maddesiyle KDV Kanununun 13\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir:<\/p>\n\n\n\n

    \u201co) 4760 say\u0131l\u0131 Kanun\u2019a ekli (II) say\u0131l\u0131 listenin 87.03 GT\u0130P numaras\u0131nda yer alan \u201c- Y\u00fck ta\u015f\u0131mas\u0131nda kullan\u0131l\u0131p azami a\u011f\u0131rl\u0131\u011f\u0131 3,5 tonu a\u015fmayan ve yolcu ta\u015f\u0131ma kapasitesi (Yolcu ta\u015f\u0131ma kapasitesi s\u00fcr\u00fcc\u00fc dahil toplam yolcu say\u0131s\u0131n\u0131n 70 kilogramla \u00e7arp\u0131lmas\u0131 suretiyle hesaplan\u0131r. Bu hesaplamada koltuk olmasa dahi, koltuk montaj\u0131 i\u00e7in bulunan sabit tertibatlar da koltuk olarak dikkate al\u0131n\u0131r) istiap haddinin (bir arac\u0131n g\u00fcvenle ta\u015f\u0131yabilece\u011fi s\u00fcr\u00fcc\u00fc ve yolcu dahil toplam y\u00fck a\u011f\u0131rl\u0131\u011f\u0131) %50\u2019sinin alt\u0131nda olan motorlu ara\u00e7lardan (b\u00fct\u00fcn tekerlekleri motordan g\u00fc\u00e7 alan veya alabilenler, binek otomobilleri, stey\u015f\u0131n vagonlar, yar\u0131\u015f arabalar\u0131, arazi ta\u015f\u0131tlar\u0131 hari\u00e7)\u201d sat\u0131r\u0131ndaki motorlu ta\u015f\u0131tlar ile 87.04 ve 87.11 GT\u0130P numaralar\u0131nda yer alan ta\u015f\u0131tlar\u0131n, m\u00fcnhas\u0131ran mill\u00ee savunma ve i\u00e7 g\u00fcvenlik ihtiya\u00e7lar\u0131nda kullan\u0131lmak \u00fczere Mill\u00ee Savunma Bakanl\u0131\u011f\u0131, \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131, Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131 ve Mill\u00ee \u0130stihbarat Te\u015fkil\u00e2t\u0131 Ba\u015fkanl\u0131\u011f\u0131na teslimi,\u201d<\/em><\/p>\n\n\n\n

    B\u00f6ylece Kanunun yay\u0131m tarihi itibariyle 87.03 ile 87.04 ve 87.11 GT\u0130P numaral\u0131 hafif ticari ta\u015f\u0131tlar, kamyon, kamyonet, kamyonet grubunda bulunan arazi ta\u015f\u0131tlar\u0131 ve motosikletlerin m\u00fcnhas\u0131ran milli savunma ve i\u00e7 g\u00fcvenlik ihtiya\u00e7lar\u0131nda kullan\u0131lmak \u00fczere Mill\u00ee Savunma Bakanl\u0131\u011f\u0131, \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131, Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131 ve Mill\u00ee \u0130stihbarat Te\u015fkil\u00e2t\u0131 Ba\u015fkanl\u0131\u011f\u0131na teslimleri KDV istisnas\u0131 kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

    Bu d\u00fczenleme 24.07.2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n

      \n
    1. Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn Y\u00f6netti\u011fi ve Temsil Etti\u011fi Mazbut Vak\u0131flar\u0131n M\u00fclkiyetinde Bulunan Ta\u015f\u0131nmazlar\u0131n Sat\u0131\u015f\u0131 Suretiyle Ger\u00e7ekle\u015fen Devir ve Teslimler KDV \u0130stisnas\u0131 Kapsam\u0131na Al\u0131nm\u0131\u015ft\u0131r (Madde 7)<\/strong><\/li>\n<\/ol>\n\n\n\n

      Bilindi\u011fi gibi KDV Kanunun 17\u2019nci maddesinin 4\u2019\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (p) bendi uyar\u0131nca;<\/p>\n\n\n\n

      \u201cp) Hazinece yap\u0131lan ta\u015f\u0131nmaz teslimi ve kiralamalar\u0131, irtifak hakk\u0131 tesisi, kullanma izni ve \u00f6n izin verilmesi i\u015flemleri ile (7534 say\u0131l\u0131 kanunun 3\u2019\u00fcnc\u00fc maddesiyle eklenen ibare; Y\u00fcr\u00fcrl\u00fck: 12.12.2024) Kentsel D\u00f6n\u00fc\u015f\u00fcm Ba\u015fkanl\u0131\u011f\u0131 ve Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca yap\u0131lan arsa ve arazi teslimleri, belediyeler ve il \u00f6zel idarelerinin m\u00fclkiyetindeki ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131 suretiyle ger\u00e7ekle\u015fen devir ve teslimler\u201d<\/em><\/p>\n\n\n\n

      KDV\u2019den istisna edilmi\u015ftir.<\/p>\n\n\n\n

      7555 say\u0131l\u0131 Kanunun 7\u2019nci maddesiyle yukar\u0131daki istisna h\u00fckm\u00fcne \u201cm\u00fclkiyetindeki ta\u015f\u0131nmazlar\u0131n\u201d<\/em> ibaresinden sonra gelmek \u00fczere \u201cve Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn y\u00f6netti\u011fi ve temsil etti\u011fi mazbut vak\u0131flar\u0131n m\u00fclkiyetinde bulunan ta\u015f\u0131nmazlar\u0131n\u201d<\/em> ibaresi eklenmek suretiyle istisna h\u00fckm\u00fc geni\u015fletilmi\u015ftir.<\/p>\n\n\n\n

      Mazbut vak\u0131flar i\u00e7in getirilen istisna h\u00fckm\u00fc, mazbut olmayan m\u00fclhak ve m\u00fcstesna vak\u0131flar\u0131 kapsamamaktad\u0131r.<\/p>\n\n\n\n

      Yap\u0131lan d\u00fczenleme 24.07.2025 Kanunun yay\u0131m tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n

        \n
      1. Petrol \u00dcr\u00fcnlerinin \u0130thalinde Hesaplan\u0131p Teminata Ba\u011flanan \u00d6TV Tutarlar\u0131 KDV Matrah\u0131na Dahil Edilmi\u015ftir (Madde 8)<\/strong><\/li>\n<\/ol>\n\n\n\n

        Bilindi\u011fi \u00fczere ithalatta verginin matrah\u0131na giren unsurlar KDV Kanunu madde 21\u2019de \u00fc\u00e7 ayr\u0131 bent halinde tahdidi olarak belirlenmi\u015ftir. 7555 say\u0131l\u0131 Kanunun 8\u2019inci maddesiyle s\u00f6z konusu maddeye a\u015fa\u011f\u0131daki (\u00e7) bendi ilave edilmi\u015ftir.

        \u00e7) \u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun 16. maddesinin (4) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca teminat kar\u015f\u0131l\u0131\u011f\u0131 ithal edilen mal\u0131n teminat\u0131n\u0131n hesaplanmas\u0131na esas \u00f6zel t\u00fcketim vergisi tutar\u0131.<\/em>

        B\u00f6ylece, \u00d6TV Kanununa ekli (I) say\u0131l\u0131 listede yer alan petrol \u00fcr\u00fcnlerinin ithalinde hesaplan\u0131p teminata ba\u011flanan \u00d6TV tutarlar\u0131, KDV matrah\u0131na dahil edilmek suretiyle, ithalatta KDV matrah\u0131 geni\u015fletilmi\u015ftir.

        Yap\u0131lan bu d\u00fczenleme izleyen ay ba\u015f\u0131ndan itibaren 01.08.2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.

        Sayg\u0131lar\u0131m\u0131zla,<\/p>\n","protected":false},"excerpt":{"rendered":"

        7555 SAYILI KANUNLA KDV KANUNUNDA YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLER Bug\u00fcnk\u00fc Resm\u00ee Gazetede 7555 say\u0131l\u0131 \u201cT\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda ve 635 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d yay\u0131mlanm\u0131\u015ft\u0131r. S\u00f6z konusu Kanun ile di\u011fer d\u00fczenlemelerin yan\u0131 s\u0131ra vergi mevzuat\u0131m\u0131zda da \u00f6nemli baz\u0131 d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r. 7555 say\u0131l\u0131 Kanun ile KDV Kanunda yap\u0131lan de\u011fi\u015fiklikler \u00f6zetle a\u015fa\u011f\u0131daki…<\/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\/1060"}],"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=1060"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1060\/revisions"}],"predecessor-version":[{"id":1061,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1060\/revisions\/1061"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}