{"id":987689,"date":"2022-12-06T11:30:44","date_gmt":"2022-12-06T11:30:44","guid":{"rendered":"http:\/\/ndgdenetim.com\/?p=987689"},"modified":"2022-12-06T11:32:14","modified_gmt":"2022-12-06T11:32:14","slug":"tum-alis-ve-veya-satislari-kdv-haric-5-000-tlnin-altinda-kalan-veya-elektronik-belge-olarak-duzenlenen-belgelerden-olusan-mukelleflerin-bos-form-ba-form-bs-bildirimi-verme-zorunlulugu-kaldi","status":"publish","type":"post","link":"http:\/\/ndgdenetim.com\/index.php\/2022\/12\/06\/tum-alis-ve-veya-satislari-kdv-haric-5-000-tlnin-altinda-kalan-veya-elektronik-belge-olarak-duzenlenen-belgelerden-olusan-mukelleflerin-bos-form-ba-form-bs-bildirimi-verme-zorunlulugu-kaldi\/","title":{"rendered":"T\u00fcm Al\u0131\u015f ve\/veya Sat\u0131\u015flar\u0131 KDV Hari\u00e7 5.000 TL\u2019nin Alt\u0131nda Kalan veya Elektronik Belge Olarak D\u00fczenlenen Belgelerden Olu\u015fan M\u00fckelleflerin Bo\u015f Form Ba \/ Form Bs Bildirimi Verme Zorunlulu\u011fu Kald\u0131r\u0131ld\u0131,"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n\n\t<strong><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/12\/20221203-3.htm\">3 Aral\u0131k 2022 tarih 32032 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:396)&#8217;nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No:543)<\/a>\u00a0<\/strong>ile;\n<ul>\n<li>(Form Ba) ve (Form Bs) Bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan ancak t\u00fcm al\u0131\u015f ve\/veya sat\u0131\u015flar\u0131 belirlenen had olan KDV hari\u00e7 5.000 TL&#8217;nin alt\u0131nda kalan veya elektronik belge olarak d\u00fczenlenen belgelerden olu\u015fan m\u00fckelleflerin, ilgili d\u00f6nem Form Ba ve\/veya Form Bs bildirimlerini verme zorunluluklar\u0131 Ocak\/2023 d\u00f6nemine ili\u015fkin olarak verilecek bildirim formlar\u0131ndan itibaren uygulanmak \u00fczere kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<ul>\n<li>Uygulama ilk olarak Ocak 2023 d\u00f6nemine ait bildirim formlar\u0131na uygulanaca\u011f\u0131ndan, bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan ancak, t\u00fcm al\u0131\u015f ve sat\u0131\u015flar\u0131 belirtilen haddin alt\u0131nda kalan veya elektronik belge olarak d\u00fczenlenen belgelerden olu\u015fan m\u00fckelleflerin, Aral\u0131k 2022 d\u00f6nemine ili\u015fkin Form Ba ve\/veya Form Bs bildirimlerini \u00f6nceden oldu\u011fu gibi &#8220;Ba\/Bs bildiriminde beyan edilecek bilgim bulunmamaktad\u0131r.&#8221; kutucu\u011funu i\u015faretlemek suretiyle vermeleri gerekmektedir.<\/li>\n<\/ul>\n\n<\/div><!-- .vgblk-rw-wrapper -->","protected":false},"excerpt":{"rendered":"<p>3 Aral\u0131k 2022 tarih 32032 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:396)&#8217;nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No:543)\u00a0ile; (Form Ba) ve (Form Bs) Bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[160],"tags":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987689"}],"collection":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/comments?post=987689"}],"version-history":[{"count":1,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987689\/revisions"}],"predecessor-version":[{"id":987704,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987689\/revisions\/987704"}],"wp:attachment":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/media?parent=987689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/categories?post=987689"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/tags?post=987689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}