{"id":987753,"date":"2022-12-30T06:07:18","date_gmt":"2022-12-30T06:07:18","guid":{"rendered":"http:\/\/ndgdenetim.com\/?p=987753"},"modified":"2022-12-30T06:16:10","modified_gmt":"2022-12-30T06:16:10","slug":"imalatcilarasanayi-sicile-kayitli-yeni-makine-ve-techizat-teslimlerinde-uygulanan-kdv-istisnasinin-suresi-31-12-2024-tarihine-kadar-uzatildi","status":"publish","type":"post","link":"http:\/\/ndgdenetim.com\/index.php\/2022\/12\/30\/imalatcilarasanayi-sicile-kayitli-yeni-makine-ve-techizat-teslimlerinde-uygulanan-kdv-istisnasinin-suresi-31-12-2024-tarihine-kadar-uzatildi\/","title":{"rendered":"\u0130malat\u00e7\u0131lara(sanayi sicile kay\u0131tl\u0131) yeni makine ve te\u00e7hizat teslimlerinde uygulanan KDV istisnas\u0131n\u0131n s\u00fcresi 31.12.2024 tarihine kadar uzat\u0131ld\u0131."},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n\n\t<p><i><em>Katma De\u011fer Vergisi Kanunu&#8217;nun ge\u00e7ici 39. maddesi kapsam\u0131nda, sanayi sicil belgesini haiz KDV m\u00fckelleflerine m\u00fcnhas\u0131ran imalat sanayiinde kullan\u0131lmak \u00fczere, Ar-Ge, yenilik ve tasar\u0131m faaliyetlerinde bulunanlara, m\u00fcnhas\u0131ran bu faaliyetlerinde kullan\u0131lmak \u00fczere yap\u0131lan yeni makina ve te\u00e7hizat teslimleri 31 Aral\u0131k 2022 tarihine kadar KDV&#8217;den istisna olarak de\u011ferlendiriliyordu.<\/em><\/i><\/p>\n<p><em>21 Aral\u0131k 2022 Resm\u00ee Gazete&#8217;de yay\u0131mlanan ve ayn\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe giren 6583 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile yukar\u0131daki h\u00fckm\u00fcn uygulama s\u00fcresi 31 Aral\u0131k 2024 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/em><\/p>\n<p>Not: D\u00fczenleme tam istisna niteli\u011finde oldu\u011fundan istisna kapsam\u0131nda teslimde bulunan m\u00fckellefler bu i\u015flemleriyle ilgili y\u00fcklenip indirim yoluyla gideremedikleri vergileri iade talep edebilmektedirler.<\/p>\n\n<\/div><!-- .vgblk-rw-wrapper -->","protected":false},"excerpt":{"rendered":"<p>Katma De\u011fer Vergisi Kanunu&#8217;nun ge\u00e7ici 39. maddesi kapsam\u0131nda, sanayi sicil belgesini haiz KDV m\u00fckelleflerine m\u00fcnhas\u0131ran imalat sanayiinde kullan\u0131lmak \u00fczere, Ar-Ge, yenilik ve tasar\u0131m faaliyetlerinde bulunanlara, m\u00fcnhas\u0131ran bu faaliyetlerinde kullan\u0131lmak \u00fczere&#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":[1],"tags":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987753"}],"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=987753"}],"version-history":[{"count":7,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987753\/revisions"}],"predecessor-version":[{"id":987763,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987753\/revisions\/987763"}],"wp:attachment":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/media?parent=987753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/categories?post=987753"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/tags?post=987753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}