{"id":987786,"date":"2023-02-15T11:24:35","date_gmt":"2023-02-15T11:24:35","guid":{"rendered":"http:\/\/ndgdenetim.com\/?p=987786"},"modified":"2023-02-15T11:32:57","modified_gmt":"2023-02-15T11:32:57","slug":"mucbir-sebep-hali-durumunda-kdv-tam-ve-kismi-tevkifat-uygulamasi-2","status":"publish","type":"post","link":"http:\/\/ndgdenetim.com\/index.php\/2023\/02\/15\/mucbir-sebep-hali-durumunda-kdv-tam-ve-kismi-tevkifat-uygulamasi-2\/","title":{"rendered":"\u00a0M\u00fccbir sebep hali durumunda KDV Tam ve K\u0131smi Tevkifat Uygulamas\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n\n\t<table width=\"80%\">\n<tbody>\n<tr>\n<td width=\"100%\"><strong>\u00a0<\/strong>\n<strong>\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0M\u00fccbir sebep hali durumunda KDV Tam ve K\u0131smi Tevkifat Uygulamas\u0131<\/strong><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"100%\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"100%\">&nbsp;\nKDV Genel Uygulama Tebli\u011finin I\/C\/2.1.3.1. K\u0131smi Tevkifat\u0131n Mahiyeti ve Tevkifat Uygulayacak Al\u0131c\u0131lar b\u00f6l\u00fcm\u00fcnde:<br \/>\n&#8220;213 say\u0131l\u0131 Kanuna g\u00f6re, m\u00fccbir sebebin ba\u015flad\u0131\u011f\u0131 tarihten sona erdi\u011fi tarihe kadar ge\u00e7en s\u00fcrede, m\u00fccbir sebepten yararlanan m\u00fckelleflerin vergi \u00f6devleri ertelenmektedir. <strong>Bu kapsamda beyanname verme y\u00fck\u00fcml\u00fcl\u00fckleri ileri tarihe ertelenen m\u00fckelleflerin, m\u00fccbir sebep halinde bulundu\u011fu s\u00fcre i\u00e7erisinde k\u0131smi tevkifat kapsam\u0131ndaki al\u0131mlar\u0131nda tevkifat uygulanmaz. <\/strong><strong><br \/>\n<\/strong>\u015eu kadar ki, <strong>i\u015fleme taraf sat\u0131c\u0131 m\u00fckellefin de m\u00fccbir sebep kapsam\u0131nda bulunmas\u0131 halinde, s\u00f6z konusu al\u0131mlarda genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde tevkifat uygulamas\u0131na devam olunur.&#8221;<\/strong><strong><br \/>\n<\/strong><br \/>\n\u00d6rnek:\nGaziantep m\u00fckellefi olan (Ak\u0131n ) A.\u015e, m\u00fckellefiyet kayd\u0131 \u0130stanbul&#8217;da bulunan (Burak) A.\u015e ile \u00fcr\u00fcnlerinin kara yolu ile ta\u015f\u0131nmas\u0131 konusunda ta\u015f\u0131ma hizmet anla\u015fmas\u0131 yapm\u0131\u015ft\u0131r. S\u00f6z konusu ta\u015f\u0131ma hizmeti do\u011frudan (Burak) A.\u015e taraf\u0131ndan yerine getirilecektir. Bu durumda (Burak) A.\u015e&#8217;den al\u0131nan y\u00fck ta\u015f\u0131ma hizmeti nedeniyle KDV tevkifat\u0131 yap\u0131lmayacak, (Burak) A.\u015e. faturay\u0131 tevkifat uygulamadan kesecektir.<br \/>\nS\u00f6z konusu hizmetin Adana m\u00fckellefi (Ceyhun) A.\u015e.&#8217; den al\u0131nmas\u0131 halinde ise y\u00fck ta\u015f\u0131ma hizmeti \u00fczerinden 2\/10 oran\u0131nda tevkifat yap\u0131lacakt\u0131r.\n<p>Di\u011fer taraftan tam tevkifat kapsam\u0131ndaki i\u015flemlerde tevkifat uygulamas\u0131 genel kurallara tabi olmaya devam edecektir.<\/p>\n<p>&nbsp;<\/p>\n<strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- .vgblk-rw-wrapper -->","protected":false},"excerpt":{"rendered":"<p>Deprem M\u00fccbir sebep hali durumunda KDV Tam ve K\u0131smi Tevkifat Uygulamas\u0131\u00a0\u00a0\u00a0<\/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":[163],"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987786"}],"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=987786"}],"version-history":[{"count":4,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987786\/revisions"}],"predecessor-version":[{"id":987792,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987786\/revisions\/987792"}],"wp:attachment":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/media?parent=987786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/categories?post=987786"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/tags?post=987786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}