{"id":1748,"date":"2017-09-27T08:03:28","date_gmt":"2017-09-27T05:03:28","guid":{"rendered":"http:\/\/noktax.com\/?p=1748"},"modified":"2017-09-27T08:03:28","modified_gmt":"2017-09-27T05:03:28","slug":"yapim-islerinde-kdv-tevkifat-orani-310a-yukseltildi","status":"publish","type":"post","link":"https:\/\/noktax.com\/fr\/2017\/09\/27\/yapim-islerinde-kdv-tevkifat-orani-310a-yukseltildi\/","title":{"rendered":"Taux de retenue TVA augment\u00e9 \u00e0 3\/10 dans les travaux de construction"},"content":{"rendered":"

Yap\u0131m i\u015fleri ile bu i\u015flerle birlikte ifa edilen m\u00fchendislik-mimarl\u0131k ve et\u00fct-proje hizmetlerinde uygulanan KDV tevkifat oran\u0131 3\/10\u2019a y\u00fckseltildi.<\/p>\n

————-<\/p>\n

Katma de\u011fer vergisi genel uygulama tebli\u011finde De\u011fi\u015fiklik yap\u0131lmas\u0131na dair tebli\u011f (seri no: 14) ile yap\u0131lan d\u00fczenlemeye g\u00f6re a\u015fa\u011f\u0131daki m\u00fckelleflere kar\u015f\u0131 ifa edilen\u00a0 edilen yap\u0131m i\u015fleri ile bu i\u015flerle birlikte ifa edilen m\u00fchendislik-mimarl\u0131k ve et\u00fct-proje hizmetlerinde, 1 Ekim 2017 tarihinden itibaren al\u0131c\u0131lar taraf\u0131ndan (3\/10) oran\u0131nda KDV tevkifat\u0131 uygulanacakt\u0131r.<\/p>\n

Bu kapsamda tevkif edilen vergiler, vergi sorumlular\u0131na ait 2 No.lu KDV Beyannamesi ile vergi dairesine, beyan edilip kanuni s\u00fcresi i\u00e7erisinde \u00f6denecektir.<\/p>\n

Tebli\u011fde belirlenen tevkifat yapacak Belirlenmi\u015f al\u0131c\u0131lar (KDV m\u00fckellefi olsun olmas\u0131n):<\/p>\n

– 5018 say\u0131l\u0131 Kanuna ekli cetvellerde yer alan idare, kurum ve kurulu\u015flar, il \u00f6zel idareleri ve bunlar\u0131n te\u015fkil ettikleri birlikler, belediyelerin te\u015fkil ettikleri birlikler ile k\u00f6ylere hizmet g\u00f6t\u00fcrme birlikleri,<\/p>\n

– Yukar\u0131da say\u0131lanlar d\u0131\u015f\u0131ndaki, kanunla kurulan kamu kurum ve kurulu\u015flar\u0131,<\/p>\n

– D\u00f6ner sermayeli kurulu\u015flar,<\/p>\n

– Kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131,<\/p>\n

– Kanunla kurulan veya t\u00fczel ki\u015fili\u011fi haiz emekli ve yard\u0131m sand\u0131klar\u0131,<\/p>\n

– Bankalar,<\/p>\n

– Kamu iktisadi te\u015febb\u00fcsleri (Kamu \u0130ktisadi Kurulu\u015flar\u0131, \u0130ktisadi Devlet Te\u015fekk\u00fclleri),<\/p>\n

– \u00d6zelle\u015ftirme kapsam\u0131ndaki kurulu\u015flar,<\/p>\n

– Organize sanayi b\u00f6lgeleri ile menkul k\u0131ymetler, vadeli i\u015flemler borsalar\u0131 dahil b\u00fct\u00fcn borsalar,<\/p>\n

– Yar\u0131dan fazla hissesi do\u011frudan yukar\u0131da say\u0131lan idare, kurum ve kurulu\u015flara ait olan (tek ba\u015f\u0131na ya da birlikte) kurum, kurulu\u015f ve i\u015fletmeler,<\/p>\n

– Paylar\u0131 Borsa \u0130stanbul (B\u0130ST)A.\u015e.nde i\u015flem g\u00f6ren \u015firketler,<\/p>\n

– Kalk\u0131nma ve yat\u0131r\u0131m ajanslar\u0131.<\/p>\n

Okul aile birlikleri ve Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 aile hekimli\u011fi kurumlar\u0131, bu kapsam\u0131nda de\u011ferlendirilmez.<\/p>\n

Belirlenmi\u015f al\u0131c\u0131lar\u0131n birbirlerine kar\u015f\u0131 yapt\u0131klar\u0131 teslim ve hizmetlerde (\u015firketle\u015fenler dahil profesyonel spor kul\u00fcplerince yap\u0131lanlar hari\u00e7), KDV tevkifat\u0131 uygulanmaz.<\/p>\n

Tebli\u011fin tam metni a\u015fa\u011f\u0131dad\u0131r<\/b>:<\/b><\/p>\n\n\n\n
\n\n\n\n
27 Eyl\u00fcl 2017 \u00c7AR\u015eAMBA<\/td>\nResm\u00ee Gazete<\/b><\/td>\nSay\u0131 : 30193<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
\n\n\n\n
TEBL\u0130\u011e<\/b><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
\n\n\n\n
Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

KATMA DE\u011eER VERG\u0130S\u0130 GENEL UYGULAMA TEBL\u0130\u011e\u0130NDE<\/b><\/p>\n

DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e<\/b><\/p>\n

(SER\u0130 NO: 14)<\/b><\/p>\n

MADDE 1 \u2013<\/b>\u00a026\/4\/2014\u00a0tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (I\/C-2.1.3.2.1.1.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131nda yer alan \u201c(2\/10)\u201d ibaresi \u201c(3\/10)\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 2 \u2013<\/b>\u00a0Ayn\u0131 Tebli\u011fin (I\/C-2.1.4.3.) b\u00f6l\u00fcm\u00fcndeki \u201c\u00d6rnek\u201d a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c\u00d6rnek:<\/b>\u00a0(A) Ltd. \u015eti. KDV m\u00fckellefi olmakla birlikte, belirlenmi\u015f al\u0131c\u0131lar kapsam\u0131nda de\u011fildir.\u00a0(A) Ltd. \u015eti. fabrika binas\u0131n\u0131 in\u015faat taahh\u00fct hizmeti almak suretiyle (B) \u0130n\u015faat A.\u015e.\u2019ne yapt\u0131rm\u0131\u015f olup, (A) Ltd. \u015eti.\u00a0tevkifata\u00a0tabi olmad\u0131\u011f\u0131 halde bu i\u015flem nedeniyle hesaplanan 400 TL KDV \u00fczerinden (3\/10) oran\u0131na tekab\u00fcl eden 120 TL KDV\u2019yi tevkif ederek 2 No.lu KDV Beyannamesi ile beyan etmi\u015f ve \u00f6demi\u015ftir.\u00a0(B) \u0130n\u015faat A.\u015e. ise hesaplanan KDV\u2019nin tevkif edilmeyen 280 TL\u2019lik k\u0131sm\u0131n\u0131 1 No.lu KDV Beyannamesi ile beyan etmi\u015f ve tevkif edilen 120 TL KDV\u2019nin 50 TL\u2019sini iade alm\u0131\u015ft\u0131r. Ancak bu i\u015flemle ilgili olarak\u00a0tevkifat\u00a0yap\u0131lmamas\u0131 gerekti\u011finin sonradan anla\u015f\u0131lmas\u0131 durumunda, (A) Ltd. \u015eti. ile (B) \u0130n\u015faat A.\u015e.\u2019nin\u00a0talep etmeleri halinde, (B) \u0130n\u015faat A.\u015e.\u2019nin\u00a0KDV Beyannamesinde ve alm\u0131\u015f oldu\u011fu KDV iadesinde herhangi bir d\u00fczeltme yap\u0131lmayacakt\u0131r. Ayr\u0131ca (A) Ltd.\u00a0\u015eti.\u2019ne\u00a0fazla ve yersiz tevkif ederek \u00f6dedi\u011fi KDV\u2019ye ili\u015fkin herhangi bir KDV iadesi yap\u0131lmayacakt\u0131r.\u201d<\/p>\n

MADDE 3 \u2013<\/b>\u00a0Bu Tebli\u011f yay\u0131m tarihini izleyen ayba\u015f\u0131ndan itibaren y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 4 \u2013<\/b>\u00a0Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Yap\u0131m i\u015fleri ile bu i\u015flerle birlikte ifa edilen m\u00fchendislik-mimarl\u0131k ve et\u00fct-proje hizmetlerinde uygulanan KDV tevkifat oran\u0131 3\/10\u2019a y\u00fckseltildi. ————- Katma de\u011fer vergisi genel uygulama tebli\u011finde De\u011fi\u015fiklik yap\u0131lmas\u0131na dair tebli\u011f (seri no: 14) ile yap\u0131lan d\u00fczenlemeye g\u00f6re a\u015fa\u011f\u0131daki m\u00fckelleflere kar\u015f\u0131 ifa edilen\u00a0 edilen yap\u0131m i\u015fleri ile bu i\u015flerle birlikte ifa edilen m\u00fchendislik-mimarl\u0131k ve et\u00fct-proje hizmetlerinde, 1<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[117],"tags":[],"_links":{"self":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts\/1748"}],"collection":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/comments?post=1748"}],"version-history":[{"count":1,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts\/1748\/revisions"}],"predecessor-version":[{"id":1749,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts\/1748\/revisions\/1749"}],"wp:attachment":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/media?parent=1748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/categories?post=1748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/tags?post=1748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}