ÿþ<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"> <html> <head> <title>Sevkicelik.com</title> </head> <body> <FONT face=Verdana color=#000066 size=1> </FONT> <P style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; LINE-HEIGHT: 115%" align=center><a href="http://www.sevkicelik.com/default.asp" ><IMG height=160 alt="" src="resimler/logo.gif" width=250 border=0></a></P> <CENTER> <table align="center"> <tr> <td width="559"><TABLE width="561"> <TBODY> <TR> <td width="555"></td> </tr> <TR> <TD ></TD></TR> <TR> <TD > <p style="line-height:115%; margin-top:0; margin-bottom:0;" align="left">&nbsp;</p> <p style="line-height:105%; margin-top:0; margin-bottom:0;" align="left"><font size="1" face="Verdana" color="#000066">18 Kas1m 2005 Tarihli Resmi Gazete</font></p> <p style="line-height:115%; margin-top:0; margin-bottom:0;" align="left"><font size="1" face="Verdana" color="#000066">Say1: 25997</font></p> <p style="line-height:115%; margin-top:0; margin-bottom:0;" align="left"><font size="1" face="Verdana" color="#000066">&nbsp;</font></p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Maliye Bakanl11ndan</font></P> <P class=MsoBodyText style="text-align:center; line-height:115%; margin-top:0; margin-bottom:0;" align=center><B><font size="1" face="Verdana" color="#000066">Katma Deer Vergisi Genel Teblii</font></B></P> <P class=MsoBodyText style="text-align:center; text-indent:35.45pt; line-height:115%; margin-top:0; margin-bottom:0;" align=center><B><font size="1" face="Verdana" color="#000066">Seri No:</font><SPAN style="FONT-SIZE: 10pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">96</font></B></P> <P class=MsoNormal style="text-align:justify; text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">3065 say1l1 Katma Deer Vergisi Kanunu uygulamas1na ili_kin olarak a_a1daki d&uuml;zenleme ve a&ccedil;1klamalar1n yap1lmas1na ihtiya&ccedil; duyulmu_tur.</font></P> <p class="MsoNormal" style="text-align:justify; text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoNormal style="line-height:115%; margin-top:0; margin-bottom:0; margin-left:35.4pt;"><font size="1" face="Verdana" color="#000066"><b>1. K&Uuml;LT&Uuml;R VE TAB0AT VARLIKLARINI KORUMA KANUNU KAPSAMINDAK0 0^LEMLERDE 0ST0SNA UYGULAMASI</b></font></P> <p class="MsoNormal" style="line-height:115%; margin-top:0; margin-bottom:0; margin-left:35.4pt;">&nbsp;</p> <P class=MsoNormal style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Katma Deer Vergisi Kanununun 17 </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">nci</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> maddesinin 2 </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">nci</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> f1kras1na </font><a href="http://www.alomaliye.com/5226_sayili_kanun_kultur.htm"><font size="1" face="Verdana">5226 say1l1 Kanunu</font></a><font size="1" face="Verdana" color="#000066">n 19 uncu maddesiyle eklenen (d) bendinde 2863 say1l1 K&uuml;lt&uuml;r ve Tabiat Varl1klar1n1 Koruma Kanunu kapsam1ndaki tescilli ta_1nmaz k&uuml;lt&uuml;r varl1klar1n1n </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">r&ouml;l&ouml;ve</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">, restorasyon ve </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">restit&uuml;syon</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> projelerine m&uuml;nhas1r olmak &uuml;zere, bu projelendirmelerden yararlananlara verilen mimarl1k hizmetleri ile projelerin uygulanmas1 kapsam1nda yap1lacak teslimlerin katma deer vergisinden istisna olaca1 h&uuml;kme balanm1_, istisna kapsam1na girecek mal ve hizmetler ile bunlar1n asgari standartlar1 ve bu bendin uygulanmas1na ili_kin usul ve esaslar1 tespit etmeye Maliye Bakanl11 yetkili k1l1nm1_t1r.</font></P> <P style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</P> <p style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066">Bu yetkiye dayan1larak s&ouml;z konusu istisna uygulamas1n1n usul ve esaslar1 a_a1daki _ekilde belirlenmi_tir. </font></SPAN></p> <p style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066">1.1.</font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: windowtext; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066">0stisna Kapsam1na Giren Mal ve Hizmetler </font></SPAN></B></P> <p style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">0stisna kapsam1na tescilli ta_1nmaz k&uuml;lt&uuml;r varl1klar1n1n sadece </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">r&ouml;l&ouml;ve</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">, restorasyon ve </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">restit&uuml;syon</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> projelerine ili_kin olarak, bu projelendirmelerden yararlananlara verilen mimarl1k hizmetleri ile projelerin uygulanmas1 kapsam1nda yap1lacak mal teslimleri girmektedir. </font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">11/06/2005 tarih ve 25842 say1l1 Resmi Gazete de yay1mlanan  </font><a href="http://www.alomaliye.com/koruma_uygulama_denetim_yonet.htm"><font size="1" face="Verdana">Koruma, Uygulama ve Denetim B&uuml;rolar1, Proje B&uuml;rolar1 ile Eitim Birimlerinin Kurulu_, 0zin, &Ccedil;al1_ma Usul ve Esaslar1na Dair Y&ouml;netmelik</font></a><font size="1" face="Verdana" color="#000066"> te tan1mlanan I.</font></SPAN><font size="1" face="Verdana" color="#000066"> grup yap1lar hari&ccedil; olmak &uuml;zere, tescilli ta_1nmazlar1n fonksiyon ve konfor _artlar1 gerei kullan1ma y&ouml;nelik donan1m1 ve proje hizmetleri (klima, jakuzi, yang1n hassas alg1lama, kapal1 devre kamera sistemi, tefri_ elemanlar1 vb.) istisna kapsam1na dahil deildir.</font></p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Tescilli ta_1nmaz k&uuml;lt&uuml;r varl1klar1na ili_kin bu istisna uygulamas1ndan yararlanabilmek i&ccedil;in bu varl1klar1n sahibi olmak _art deildir. Sponsorluk vb. s&ouml;zle_melerle k&uuml;lt&uuml;r varl1klar1n1n </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">r&ouml;l&ouml;ve</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">, restorasyon veya </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">restit&uuml;syon</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> projelerini ger&ccedil;ekle_tirecek olanlar da bu istisnadan yararlanabilecektir.</font></p> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B style="mso-bidi-font-weight: normal"><font size="1" face="Verdana" color="#000066">&Ouml;rnek:</font></B><font size="1" face="Verdana" color="#000066"> </font></P> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><I><font size="1" face="Verdana" color="#000066">Ta_1nmaz k&uuml;lt&uuml;r varl11 olarak Vak1flar Genel M&uuml;d&uuml;rl&uuml;&uuml; ad1na tescil edilmi_ olan bir &ccedil;e_menin, yap1lan bir s&ouml;zle_me ile (A) ^irketi taraf1ndan restore edilmesi i_leminde, (A) ^irketinin bu b&ouml;l&uuml;mde belirtilen mal ve hizmet al1mlar1nda istisna uygulanabilecektir.</font></I></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066">1.2. 0stisna Kapsam1na Giren 0_lemlerde Alt S1n1r</font></SPAN></B></P> <p style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066">0stisna kapsam1nda sat1n al1nacak mal ve hizmet bedellerinin asgari tutar1, 213 say1l1 Vergi Usul Kanununun 232 </font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: windowtext; FONT-FAMILY: 'Times New Roman'"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">nci</font></SPAN></SPAN><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066"> maddesinde &ouml;ng&ouml;r&uuml;len ve ilgili d&ouml;nemde uygulanmakta olan fatura d&uuml;zenleme s1n1r1 olarak tespit edilmi_tir. </font></SPAN></P> <p style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066">Ayn1 faturada istisna kapsam1na giren birden fazla mal veya hizmetin yer almas1 ve bunlar1n bedelleri toplam1n1n fatura d&uuml;zenleme s1n1r1n1 a_mas1 halinde vergi hesaplanmayacakt1r. Ayn1 belgede istisna kapsam1na giren ve girmeyen i_lemlerin birlikte yer almas1 halinde ise her bir i_lem, t&uuml;r ve tutar itibariyle ayr1 </font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: windowtext; FONT-FAMILY: 'Times New Roman'"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">ayr1</font></SPAN></SPAN><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066"> g&ouml;sterilecek, istisna kapsam1na giren i_lemlere ait bedeller toplam1n1n fatura d&uuml;zenleme s1n1r1ndan fazla olmas1 halinde, sadece istisna kapsam1na girmeyen i_lem bedellerinin toplam1 &uuml;zerinden vergi hesaplanacakt1r.</font></SPAN></P> <p style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066">1.3. 0stisna Uygulamas1</font></SPAN></B></P> <p style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">0lgili K&uuml;lt&uuml;r ve Tabiat Varl1klar1n1</font></SPAN><font size="1" face="Verdana" color="#000066"> Koruma B&ouml;lge Kurulu M&uuml;d&uuml;rl&uuml;&uuml; veya Tapu Sicil M&uuml;d&uuml;rl&uuml;&uuml;nden tescil kayd1 al1nan ta_1nmaz k&uuml;lt&uuml;r varl11na ait </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">r&ouml;l&ouml;ve</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">, restorasyon ve </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">restit&uuml;syon</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> projeleri ile proje kapsam1ndaki i_lerde kullan1lacak malzemeler liste halinde proje m&uuml;elliflerince haz1rlanacakt1r. Haz1rlan1lan proje ve analizler, belediye s1n1rlar1 i&ccedil;erisinde belediyeye, belediye s1n1rlar1 d1_1nda valilie onaylat1larak koruma b&ouml;lge kuruluna sunulacakt1r. Koruma b&ouml;lge kurulu, tescilli ta_1nmaza ait proje ile malzeme listesini inceleyip uygun bulduu takdirde, projeyi onaylayarak projeden yararlanacak olana bu Tebli ekinde yer alan &ouml;rnee uygun olarak haz1rlayaca1 istisna belgesini verecektir. </font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Bu belgenin ekinde yer alan listede, istisna kapsam1nda i_lem g&ouml;recek mal ve malzemeler s1ra numaras1 verilmek suretiyle cins ve miktar (adet, kg, m</font><SUP><font size="1" face="Verdana" color="#000066">3</font></SUP><font size="1" face="Verdana" color="#000066"> vb.) olarak a&ccedil;1k&ccedil;a belirtilecektir. 0stisnadan yararlanacak olanlar istisna belgesi ve listeyi mal ald11 sat1c1lara ibraz ederek bu i_lemlerde katma deer vergisi uygulanmamas1n1 talep edecektir. Sat1c1lar bu kapsamda teslim ettikleri mallar1n listedeki s1ra numaras1n1, cinsini ve teslim ettikleri miktar1 listenin arka y&uuml;z&uuml;ne yazarak imzalamak ve ka_e basmak suretiyle onaylayacak ve bu _ekilde yap1lan sat1_larda katma deer vergisi uygulanmayacakt1r. Kendilerine istisna belgesi ibraz edilen sat1c1lar1n, talep edilen mal1n listedeki miktar1 ile bu maldan daha &ouml;nce ne kadar sat1n al1nd11n1</font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">listenin arka y&uuml;z&uuml;ndeki _erhlerden kontrol etmesi, kendilerinden talep edilen mal1n listedeki miktar1 a_mas1 halinde a_an k1sm1 i&ccedil;in istisna kapsam1nda i_lem yapmay1p katma deer vergisi uygulamas1 gerekmektedir. 0stisna belgesi ile arka taraf1na sat1c1 taraf1ndan _erh d&uuml;_&uuml;lm&uuml;_ listenin al1c1 taraf1ndan onaylanm1_ bir &ouml;rnei sat1c1ya verilecektir. Sat1c1lar1n bu &ouml;rnekleri Vergi Usul Kanununun muhafaza ve ibraz h&uuml;k&uuml;mlerine g&ouml;re saklamalar1 gerekmektedir. </font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066">Dier taraftan, Katma Deer Vergisi Kanununun 30/a ve 32 </font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: windowtext; FONT-FAMILY: 'Times New Roman'"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">nci</font></SPAN></SPAN><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066"> maddeleri gereince, vergiye tabi olmayan veya 32 </font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: windowtext; FONT-FAMILY: 'Times New Roman'"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">nci</font></SPAN></SPAN><SPAN style="font-family:'Times New Roman'; color:black;"><font size="1" face="Verdana" color="#000066"> maddede say1lanlar hari&ccedil; olmak &uuml;zere vergiden istisna edilmi_ bulunan mallar1n teslimi ve hizmet ifas1 ile ilgili al1_ vesikalar1nda g&ouml;sterilen veya bu mal ve hizmetlerin maliyetleri i&ccedil;inde yer alan katma deer vergisi, m&uuml;kellefin vergiye tabi i_lemleri &uuml;zerinden hesaplanan katma deer vergisinden indirilememektedir. </font></SPAN></P> <p style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Bu Tebliin konusunu te_kil eden ve Katma Deer Vergisi Kanununun 17/2-d maddesinde yer alan istisna ayn1 Kanunun 32 </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">nci</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> maddesinde say1lmad11ndan, yukar1da belirtilen mal teslimleri ile mimarl1k hizmetini yapan m&uuml;kellefler taraf1ndan bu i_lemlerle ilgili al1_ ve giderler dolay1s1yla y&uuml;klenilen katma deer vergisi indirim konusu yap1lamayacak, indirilemeyen vergi, gelir veya kurumlar vergisi matrahlar1n1n tespitinde i_in mahiyetine g&ouml;re gider, maliyet </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">ya</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> da kanunen kabul edilmeyen gider</font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">olarak dikkate al1nacakt1r.</font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">S&ouml;z konusu istisna nedeniyle y&uuml;klenilen vergilerin daha &ouml;nce indirim konusu yap1lm1_ olmas1 halinde bu vergiler, i_lemin yap1ld11 d&ouml;neme ait 1 </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">No.lu</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Katma Deer Vergisi Beyannamesinin 30 uncu sat1r1na dahil edilmek suretiyle indirim hesaplar1ndan &ccedil;1kar1lacak ve ayn1 d&ouml;nemde gider, maliyet</font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">veya</font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">kanunen kabul edilmeyen gider</font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">hesaplar1na intikal ettirilecektir.</font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoNormal style="line-height:115%; margin-top:0; margin-bottom:0; margin-left:35.4pt;"><font size="1" face="Verdana" color="#000066"><b>2. 0ZM0R &Uuml;N0VERS0ADE OYUNLARI HAZIRLIK VE D&Uuml;ZENLEME KURULUNA YAPILAN TESL0M VE H0ZMETLERDEN DOAN 0ADE TALEPLER0</b></font></P> <p class="MsoNormal" style="line-height:115%; margin-top:0; margin-bottom:0; margin-left:35.4pt;"><b><font color="#000066" size="1" face="Verdana">&nbsp;</font></b></p> <P class=MsoNormal style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Katma Deer Vergisi Kanununun </font><a href="http://www.alomaliye.com/5398_sayili_kanun_ozellestirme.zip"><font size="1" face="Verdana">5398 say1l1 Kanunla</font></a><font size="1" face="Verdana" color="#000066"> dei_ik ge&ccedil;ici 22 </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">nci</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> maddesinin 1 inci f1kras1 ile 2005 y1l1nda 0zmir Kentinde yap1lacak D&uuml;nya &Uuml;niversiteleraras1 Spor Oyunlar1na ili_kin olmak &uuml;zere 0zmir </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">&Uuml;niversiade</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Oyunlar1 Haz1rl1k ve D&uuml;zenleme Kurulu ile bu oyunlarda kullan1lmak _art1yla s&ouml;z konusu D&uuml;zenleme Kurulunun onaylad11 kurum ve kurulu_lara yap1lacak teslim ve hizmet ifalar1 ve bu maddenin y&uuml;r&uuml;rl&uuml;e girdii tarih itibariyle mevcut olan Organizasyon Komitesi taraf1ndan teslim al1nan mallar1n 0zmir </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">&Uuml;niversiade</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Oyunlar1 Haz1rl1k ve D&uuml;zenleme Kuruluna teslimi katma deer vergisinden istisna edilmi_tir.</font></P> <p class="MsoNormal" style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoNormal style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Ayn1 maddenin 2 </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">nci</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> f1kras1nda, bu istisna dolay1s1yla y&uuml;klenilen vergilerin, vergiye tabi i_lemler &uuml;zerinden hesaplanan vergilerden indirilebilecei, indirim yoluyla telafi edilemeyen k1sm1n,</font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">bu Kanunun 32 </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">nci</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> maddesi gereince istisna kapsam1nda i_lem yapan m&uuml;kellefin talebi &uuml;zerine nakden veya mahsuben iade edilecei, 3 &uuml;nc&uuml; f1kras1nda ise Maliye Bakanl11n1n istisnan1n usul ve esaslar1n1</font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">belirlemeye yetkili olduu h&uuml;kme balanm1_t1r.</font></P> <p class="MsoNormal" style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoNormal style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Bu yetkiye dayan1larak, s&ouml;z konusu istisna kapsam1nda ger&ccedil;ekle_en teslim ve hizmetlerle ilgili olarak y&uuml;klenilen ve indirim konusu yap1lamayan vergilerin, </font><a href="http://www.alomaliye.com/kdv_84.htm"><font size="1" face="Verdana">84 Seri </font></a><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><a href="http://www.alomaliye.com/kdv_84.htm"><font size="1" face="Verdana">No.lu</font></a></SPAN></SPAN><a href="http://www.alomaliye.com/kdv_84.htm"><font size="1" face="Verdana"> Katma Deer Vergisi Genel Tebliinin</font></a><font size="1" face="Verdana" color="#000066"> mal ihrac1ndan doan katma deer vergisi iadelerine ili_kin esaslar &ccedil;er&ccedil;evesinde nakden veya mahsuben iade edilmesi uygun g&ouml;r&uuml;lm&uuml;_t&uuml;r. 0ade i&ccedil;in YMM tasdik raporu ibraz edilen durumlarda da ihracat istisnas1 i&ccedil;in &ouml;ng&ouml;r&uuml;len limitler ge&ccedil;erli olacakt1r.</font></P> <p class="MsoNormal" style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoNormal style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">&Ouml;te yandan, m&uuml;kellefler iade talep ettikleri d&ouml;nem beyannamesine;</font></SPAN></P> <P class=MsoNormal style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">-istisna kapsam1nda yap1lan teslim ve hizmetlere ait faturalar1n fotokopisi veya listesini, </font></P> <P class=MsoNormal style="text-align:justify; text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">-istisna kapsam1ndaki sat1_lara ait y&uuml;klenilen vergi tablosunu,</font></P> <P class=MsoNormal style="text-align:justify; text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">-istisnaya konu i_lemlerin ger&ccedil;ekle_tii d&ouml;neme ili_kin indirilecek katma deer vergisi listesini,</font></P> <P class=MsoNormal style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">ekleyeceklerdir. </font></P> <p class="MsoNormal" style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">0ade talebi bir dilek&ccedil;e ile yap1lacakt1r. Nakden veya mahsuben iade taleplerinin ge&ccedil;erlik kazanabilmesi i&ccedil;in beyanname ve dilek&ccedil;enin verilip yukar1da belirtilen eklerin eksiksiz olarak tamamlanm1_ ve iade i&ccedil;in teminat verilmesini gerektiren durumlarda teminat mektubunun vergi </font><SPAN style="FONT-SIZE: 9pt"><SPAN style="COLOR: black"><font size="1" face="Verdana" color="#000066">dairesine ibraz edilmi_ olmas1 gerekmektedir. Ancak, bu Tebliin yay1m1ndan &ouml;nce istisna kapsam1ndaki i_lemler ile iadesi gereken vergiyi beyan eden ve usul&uuml;ne uygun bir dilek&ccedil;e ile mahsup isteminde bulunan m&uuml;kelleflerin yukar1daki belgeleri Tebliin yay1m1ndan sonra vergi dairesine ibraz etmeleri halinde mahsup i_lemi dilek&ccedil;e tarihi itibariyle sonu&ccedil;land1r1lacakt1r.</font></SPAN></SPAN></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoNormal style="line-height:115%; margin-top:0; margin-bottom:0; margin-left:35.4pt;"><font size="1" face="Verdana" color="#000066"><b>3. L0MAN VE HAVA MEYDANLARININ 0N^ASI, YEN0LENMES0 VE GEN0^LET0LMES0NE 0L0^K0N 0ST0SNA</b></font></P> <p class="MsoNormal" style="line-height:115%; margin-top:0; margin-bottom:0; margin-left:35.4pt;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Katma Deer Vergisi Kanununun 13 &uuml;nc&uuml; maddesine</font><a href="http://www.alomaliye.com/5228_sayili_kanun_bazi_kanun_khk.zip"><font size="1" face="Verdana"> 5228 say1l1 Kanunla</font></a><font size="1" face="Verdana" color="#000066"> eklenen (e) bendi ile liman ve hava meydanlar1n1n in_as1, yenilenmesi ve geni_letilmesi i_lerini fiilen kendisi yapan veya yapt1ran m&uuml;kelleflere bu i_lere ili_kin olarak yap1lan mal teslimleri ve in_aat taahh&uuml;t i_leri istisna kapsam1na al1nm1_, istisnan1n uygulanmas1na ili_kin usul ve esaslar </font><a href="http://www.alomaliye.com/kdv_93.htm"><font size="1" face="Verdana">93 Seri </font></a><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><a href="http://www.alomaliye.com/kdv_93.htm"><font size="1" face="Verdana">No.lu</font></a></SPAN></SPAN><a href="http://www.alomaliye.com/kdv_93.htm"><font size="1" face="Verdana"> Katma Deer Vergisi Genel Tebliinin</font></a><font size="1" face="Verdana" color="#000066"> (1.3.) b&ouml;l&uuml;m&uuml;nde a&ccedil;1klanm1_t1r. </font></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Bu d&uuml;zenlemelerle ilgili olarak uygulamada baz1 teredd&uuml;tlerin ortaya &ccedil;1kt11 anla_1ld11ndan a_a1daki a&ccedil;1klamalara gerek duyulmu_tur.</font></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B><font size="1" face="Verdana" color="#000066">3.1. 0stisnan1n Muhatab1</font></B></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Tek safhada uygulanacak olan istisnadan, ger&ccedil;ek usulde katma deer vergisi m&uuml;kellefi olmalar1 _art1yla, in_a, yenilenme ve geni_letme i_lerini d1_ar1dan mal ve hizmet sat1n almak suretiyle kendi imkanlar1 ile bizzat yapan veya k1smen veya tamamen y&uuml;klenicilere yapt1ran kurum, kurulu_ ve i_letmeler faydalanabilecektir. 0stisna kapsam1na girecek mal ve hizmetler ile uygulanacak asgari limit </font><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_93.htm">93 Seri </a></font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_93.htm">No.lu</a></font></SPAN></SPAN><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_93.htm"> Katma Deer Vergisi Genel Tebliinde</a></font><font size="1" face="Verdana" color="#000066"> a&ccedil;1klanm1_t1r.</font></P> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">M&uuml;kellef i_i bizzat yap1yorsa bu i_le ilgili mal ve hizmet al1_lar1nda, s&ouml;z&uuml; edilen Genel Teblideki kapsam ve asgari limitle ilgili d&uuml;zenlemeler g&ouml;z &ouml;n&uuml;nde tutulmak _art1yla katma deer vergisi uygulanmayacak, bu mal ve hizmetleri temin edenlerin al1_lar1 ise vergiye tabi olacakt1r.</font></p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">M&uuml;kellef i_i y&uuml;klenicilere yapt1r1yorsa y&uuml;klenicilerin d&uuml;zenleyecekleri faturalarda da katma deer vergisi hesaplanmayacak, ancak y&uuml;klenicilerin bu i_le ilgili mal ve hizmet al1_lar1nda genel h&uuml;k&uuml;mler &ccedil;er&ccedil;evesinde katma deer vergisi uygulanacakt1r.</font></p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">&Ouml;te yandan, y&uuml;klenicinin yapt11 i_in b&uuml;t&uuml;n&uuml; i&ccedil;inde </font><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_93.htm">93 Seri </a></font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_93.htm">No.lu</a></font></SPAN></SPAN><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_93.htm"> Katma Deer Vergisi Genel Tebliinde</a></font><font size="1" face="Verdana" color="#000066"> istisna kapsam1na dahil edilmeyen mal ve hizmetlerin bulunmas1 halinde bunlar1n ayr1ca fatura edilmesi ve bu teslim veya hizmet bedelleri &uuml;zerinden katma deer vergisi hesaplanmas1 gerekmektedir.</font></p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B><font size="1" face="Verdana" color="#000066">3.2. Yap-0_let-Devret Modelinde 0stisna Uygulamas1</font></B></p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_93.htm">93 Seri </a></font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_93.htm">No.lu</a></font></SPAN></SPAN><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_93.htm"> Katma Deer Vergisi Genel Tebliinde</a></font><font size="1" face="Verdana" color="#000066">, liman ve hava meydanlar1n1n in_a, yenilenme ve geni_letme i_lerini 3996 say1l1 Kanun kapsam1nda yap-i_let-devret modeli &ccedil;er&ccedil;evesinde bizzat yapan veya ba_kalar1na yapt1ran m&uuml;kelleflerin de istisnadan faydalanabilecekleri a&ccedil;1klanm1_t1r.</font></p> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Yap-i_let-devret modeline g&ouml;re liman ve hava meydanlar1n1n in_a, yenilenme veya geni_letilmesi i_lerinin bu yerlerde k1smen </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">ya</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> da tamamen salanacak i_letme hakk1 kar_1l11nda &uuml;stlenilmesi m&uuml;mk&uuml;n bulunmaktad1r. Bu durumda s&ouml;z&uuml; edilen istisna, i_letme hakk1n1 devralan ve bunun kar_1l11nda in_a, yenilenme ve geni_letme i_ini &uuml;stlenen m&uuml;kellefin al1_lar1nda uygulanacak, istisna belgesi de sadece i_letme hakk1n1 yap-i_let-devret modeli &ccedil;er&ccedil;evesinde devralan firmaya verilecektir. Bu firman1n say1lan i_leri bizzat yapabilecei gibi, y&uuml;klenicilere de yapt1rmas1 m&uuml;mk&uuml;nd&uuml;r. Her iki durumda da istisna uygulamas1 (3.1.) b&ouml;l&uuml;m&uuml;ndeki a&ccedil;1klamalara g&ouml;re y&uuml;r&uuml;t&uuml;lecektir.</font></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">&Ouml;te yandan, i_letme hakk1n1 devralan firman1n, tasarrufundaki i_letme hakk1n1 k1smen veya tamamen, &uuml;stlendii i_in yapt1r1lmas1 kar_1l11nda alt firmalara devretmesi halinde alt firman1n istisnadan faydalanmas1 m&uuml;mk&uuml;n deildir. Yap-i_let-devret s&ouml;zle_mesini imzalayarak i_letme hakk1n1 devralan firman1n say1lan i_leri bedel kar_1l11nda yapt1rd11 y&uuml;klenicilere veya i_letme hakk1 kar_1l11nda yapt1rd11 alt firmalara istisna belgesi verilmeyecektir.</font></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoNormal style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-bottom:0;"><font size="1" face="Verdana" color="#000066"><b>4. KATMA DEER VERG0S0 GENEL TEBL0LER0NDE YAPILAN DE0^0KL0KLER</b></font></P> <p class="MsoNormal" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-bottom:0;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp;</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">4.1. </font></B><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp;</font></SPAN></SPAN><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_51.htm">51 Seri </a></font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_51.htm">No.lu</a></font></SPAN></SPAN><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_51.htm"> Katma Deer Vergisi Genel Tebliinin</a></font><font size="1" face="Verdana" color="#000066"> (I/C) b&ouml;l&uuml;m&uuml;n&uuml;n 2 </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">nci</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> paragraf1n1n ikinci c&uuml;mlesi a_a1daki _ekilde dei_tirilmi_tir:</font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp;</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Bu firmalar s&ouml;zle_me yapt1klar1 sat1c1lar1n isim/unvan, adres, vergi dairesi ve vergi kimlik numaras1na ili_kin bilgileri ayl1k olarak bir liste halinde belirleyerek izleyen ay1n ilk 10 g&uuml;n&uuml; i&ccedil;inde Gelir 0daresi Ba_kanl11na elektronik ortamda g&ouml;ndereceklerdir. </font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B style="mso-bidi-font-weight: normal"><font size="1" face="Verdana" color="#000066">4.2. </font></B><font size="1" face="Verdana" color="#000066">51 Seri </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">No.lu</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Katma Deer Vergisi Genel Tebliinin (I/D) b&ouml;l&uuml;m&uuml;n&uuml;n 7 numaral1 alt b&ouml;l&uuml;m&uuml;n&uuml;n ikinci c&uuml;mlesi a_a1daki _ekilde dei_tirilmi_tir:</font></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="mso-bidi-font-weight: bold"><font size="1" face="Verdana" color="#000066"> Her sat1c1ya verilen fatura &ccedil;eklerin seri ve s1ra numaralar1, teslim tarihini izleyen 15 g&uuml;n i&ccedil;inde yetki belgeli arac1 firma taraf1ndan Gelir 0daresi Ba_kanl11na elektronik ortamda intikal ettirilecektir. </font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B style="mso-bidi-font-weight: normal"><font size="1" face="Verdana" color="#000066">4.3. </font></B><font size="1" face="Verdana" color="#000066">51 Seri </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">No.lu</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Katma Deer Vergisi Genel Tebliinin (I/D) b&ouml;l&uuml;m&uuml;n&uuml;n 8 numaral1 alt b&ouml;l&uuml;m&uuml;n&uuml;n sonuna a_a1daki c&uuml;mle eklenmi_tir:</font></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066"> Vergi daireleri iptal edilen faturalara ili_kin bilgileri tutanak tarihinden itibaren 10 g&uuml;n i&ccedil;inde </font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-bidi-font-weight: bold"><font size="1" face="Verdana" color="#000066">Gelir 0daresi Ba_kanl11na elektronik ortamda intikal ettirecektir. </font></SPAN></SPAN></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B style="mso-bidi-font-weight: normal"><font size="1" face="Verdana" color="#000066">4.4. </font></B><font size="1" face="Verdana" color="#000066">51 Seri </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">No.lu</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Katma Deer Vergisi Genel Tebliinin (I/D) b&ouml;l&uuml;m&uuml;ne a_a1daki 9 numaral1 alt b&ouml;l&uuml;m eklenmi_tir:</font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp;&nbsp; </font></SPAN></SPAN></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066"> 9. </font><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_43.htm">43 Seri </a></font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_43.htm">No.lu</a></font></SPAN></SPAN><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_43.htm"> Katma Deer Vergisi Genel Tebliinin</a></font><font size="1" face="Verdana" color="#000066"> (A/2) b&ouml;l&uuml;m&uuml;ne g&ouml;re T&uuml;rkiye de ikamet etmeyenlere istisna kapsam1nda sat1_ yapacak olanlar1n vergi dairesinden izin almas1 gerekmektedir. Yetki belgesi sahibi arac1 firma ile s&ouml;zle_me yapan sat1c1lar1n vergi dairelerinden izin belgesi alma zorunluluu kald1r1lm1_ ve bu m&uuml;kelleflerin izin belgesi konusunda a_a1daki _ekilde hareket etmeleri uygun g&ouml;r&uuml;lm&uuml;_t&uuml;r:</font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp;&nbsp; </font></SPAN></SPAN></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">- Yetki belgeli arac1 firma ile s&ouml;zle_me yapan sat1c1lar taraf1ndan i_letmelerinin g&ouml;r&uuml;n&uuml;r bir yerine, </font><I><font size="1" face="Verdana" color="#000066"> 0_letmemizde</font></I><font size="1" face="Verdana" color="#000066">, & & & .</font><I><font size="1" face="Verdana" color="#000066"> ile yap1lan </font></I><font size="1" face="Verdana" color="#000066">& ...& . </font><I><font size="1" face="Verdana" color="#000066">tarihli s&ouml;zle_meye dayan1larak, 3065 say1l1 Kanunun 11/1-b maddesi ile 43 ve 96 Seri </font></I><SPAN style="FONT-SIZE: 9pt"><I><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">No.lu</font></SPAN></I></SPAN><I><font size="1" face="Verdana" color="#000066"> Katma Deer Vergisi Genel Teblileri uyar1nca T&uuml;rkiye de ikamet etmeyen yolculara yap1lan sat1_larda katma deer vergisi istisnas1 uygulanmaktad1r. (tarih) </font></I><font size="1" face="Verdana" color="#000066"> ifadesinin yer ald11 bir levha as1lacakt1r. Levhada s&ouml;zle_me yap1lan sat1c1 ve yetki belgeli arac1 firman1n imza tatbik edilmi_ onay ka_eleri ve isteniyorsa logolar1 yer alacakt1r.</font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">-S&ouml;zle_melerin iptal edilmesi, yenilenmemesi veya sat1c1n1n i_i terk etmesi halinde (I/D-8) b&ouml;l&uuml;m&uuml;ndeki a&ccedil;1klamalara g&ouml;re i_lem yap1lacak, bu durumdaki sat1c1lar yukar1da belirtilen levhay1 da vergi dairesine teslim edeceklerdir. 0_e devam eden sat1c1lar1n istisna kapsam1nda i_lem yapmak istemeleri halinde yeni bir izin belgesi veya levha almalar1 gerekmektedir.</font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">&Ouml;te yandan, yetki belgeli arac1 firmalarla s&ouml;zle_mesi bulunan veya ilk defa s&ouml;zle_me imzalayacak olan sat1c1lar1n vergi dairesinden ald1klar1 izin belgesi yerine yukar1da belirtildii _ekilde d&uuml;zenlenmi_ levhay1 i_letmelerinde kullanmalar1 m&uuml;mk&uuml;n bulunmakta ancak bu durumda vergi dairesi izin belgesinin vergi dairesine teslim edilmesi gerekmektedir. </font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B><font size="1" face="Verdana" color="#000066">4.5.</font></B><font size="1" face="Verdana" color="#000066"> 51 Seri </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">No.lu</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Katma Deer Vergisi Genel Tebliinin (I/D) b&ouml;l&uuml;m&uuml;ne a_a1daki 10 numaral1 alt b&ouml;l&uuml;m eklenmi_tir:</font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066"> Bu b&ouml;l&uuml;mdeki a&ccedil;1klamalar &ccedil;er&ccedil;evesinde Gelir 0daresi Ba_kanl11na elektronik ortamda aktar1lacak bilgiler i&ccedil;in yetki belgeli sat1c1lar taraf1ndan Ba_kanl11n</font><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Uygulama ve Veri Y&ouml;netimi Daire Ba_kanl11 ile balant1 kurulmas1 gerekmektedir. </font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-bottom:0;"><B><SPAN style="font-family:'Times New Roman';"><font size="1" face="Verdana" color="#000066">4.6.</font></SPAN></B><SPAN style="font-family:'Times New Roman';"><font size="1" face="Verdana" color="#000066"> 43 Seri </font></SPAN><SPAN style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman'"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">No.lu</font></SPAN></SPAN><SPAN style="font-family:'Times New Roman';"><font size="1" face="Verdana" color="#000066"> Katma Deer Vergisi Genel Tebliinin A/7 b&ouml;l&uuml;m&uuml;n&uuml;n (c ve d) alt ba_l1kl1 b&ouml;l&uuml;mlerinde yer alan  1 ay i&ccedil;inde ibareleri 28/02/2004 tarihinden itibaren uygulanmak &uuml;zere  3 ay i&ccedil;inde _eklinde dei_tirilmi_tir. </font></SPAN></P> <p style="text-align:justify; text-indent:35.4pt; line-height:115%; margin-top:0; margin-bottom:0;"><b>&nbsp;</b></p> <P class=MsoBodyText style="line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:35.4pt;"><font size="1" face="Verdana" color="#000066"><b>5. TEVK0FAT UYGULAMASI</b></font></P> <p class="MsoBodyText" style="line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:35.4pt;">&nbsp;</p> <P class=MsoBodyText style="line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:35.4pt;"><B><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp;</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">5.1. 0_g&uuml;c&uuml; Hizmetlerinde </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">Tevkifat</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Uygulamas1</font></B></P> <p class="MsoBodyText" style="line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:35.4pt;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">Katma deer vergisi m&uuml;kellefi baz1 i_letmeler mal veya hizmet &uuml;retimlerine ili_kin olarak ihtiya&ccedil; duyduklar1 i_g&uuml;c&uuml;n&uuml; kendilerine hizmet akdi ile bal1 &uuml;cretli stat&uuml;s&uuml;nde hizmet erbab1 &ccedil;al1_t1rarak temin etmek yerine, alt i_verenlerden veya bu alanda faaliyette bulunan dier kurum, kurulu_ veya organizasyonlardan sat1n almaktad1rlar.</font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">Katma Deer Vergisi Kanununun 9 uncu maddesinin verdii yetkiye dayan1larak, bu Tebliin yay1m1n1 izleyen ay ba_1ndan itibaren ge&ccedil;erli olmak &uuml;zere katma deer vergisi m&uuml;kelleflerinin alt i_verenlerden veya bu konuda faaliyette bulunan dier i_letmelerden temin ettikleri i_g&uuml;c&uuml; hizmetine ait katma deer vergisinin % 90 1n1n </font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">tevkifata</font></SPAN></SPAN><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066"> tabi tutulmas1 ve bunlar taraf1ndan sorumlu s1fat1yla beyan edilmesi uygun g&ouml;r&uuml;lm&uuml;_t&uuml;r.</font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><a href="http://www.alomaliye.com/kdv_91.htm"><font size="1" face="Verdana">91 </font></a></SPAN><a href="http://www.alomaliye.com/kdv_91.htm"><font size="1" face="Verdana">Seri </font></a><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><a href="http://www.alomaliye.com/kdv_91.htm"><font size="1" face="Verdana">No.lu</font></a></SPAN></SPAN><a href="http://www.alomaliye.com/kdv_91.htm"><font size="1" face="Verdana"> Katma Deer Vergisi Genel Tebliinin</font></a><font size="1" face="Verdana" color="#000066"> (A) b&ouml;l&uuml;m&uuml;ne g&ouml;re hizmet al1mlar1nda </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">tevkifat</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> uygulamas1 gereken kurum, kurulu_ ve i_letmelerin bu b&ouml;l&uuml;mde belirtilen t&uuml;rden i_g&uuml;c&uuml; hizmeti vermeleri halinde i_g&uuml;c&uuml; hizmet bedelleri &uuml;zerinden hesaplanan katma deer vergisi </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">tevkifata</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> tabi olmayacakt1r.</font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN class=SpellE style="color:black;"><font size="1" face="Verdana" color="#000066">Tevkifat</font></SPAN><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066"> kapsam1na al1nan bu i_lem nedeniyle iadesi gereken katma deer vergisinin nakden veya mahsuben iadesi miktar1na bak1lmaks1z1n sadece banka teminat mektubu veya vergi inceleme</font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">raporu kar_1l11nda yerine getirilecek, teminat mektuplar1 vergi inceleme raporu sonucuna g&ouml;re &ccedil;&ouml;z&uuml;lecektir. </font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">Teminat kar_1l11 iade almak isteyenlerin iade talep dilek&ccedil;esi ile birlikte i_g&uuml;c&uuml; hizmeti dolay1s1yla d&uuml;zenleyecekleri faturalar1n onayl1 listesi ile iade talep ettikleri d&ouml;neme ait indirilecek katma deer vergisi listesini ve banka teminat mektubunu vergi dairesine ibraz etmeleri gerekmektedir. Nakden veya mahsuben iade talepleri beyannamenin verilip dilek&ccedil;e ve ekleri ile banka teminat mektubunun vergi dairesine ibraz edildii tarihte ge&ccedil;erlik kazanacakt1r.</font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B style="mso-bidi-font-weight: normal"><font size="1" face="Verdana" color="#000066">5.2. Yap1m 0_lerinde </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">Tevkifat</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Uygulamas1ndan Doan Nakden 0ade Talepleri</font></B></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_91.htm">91 Seri </a></font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_91.htm">No.lu</a></font></SPAN></SPAN><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_91.htm"> Katma Deer Vergisi Genel Tebliinin</a></font><font size="1" face="Verdana" color="#000066"> (A) b&ouml;l&uuml;m&uuml;nde yap1lan d&uuml;zenleme ile </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">tevkifat</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> kapsam1na al1nan yap1m i_lerinden doan nakden iade talepleri, teminat veya vergi inceleme raporu kar_1l11nda yerine getirilmekte, teminat vergi inceleme raporu ile &ccedil;&ouml;z&uuml;lmektedir. </font></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Konunun Bakanl11m1zca deerlendirilmesi sonucunda, yap1m i_lerindeki </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">tevkifat</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> uygulamas1ndan doan nakden iade taleplerinin yeminli mali m&uuml;_avir tasdik raporu ibraz edilmek suretiyle de yerine getirilmesi uygun g&ouml;r&uuml;lm&uuml;_t&uuml;r.</font></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Buna g&ouml;re, bu Tebliin yay1m1n1 i&ccedil;ine alan vergilendirme d&ouml;neminde ger&ccedil;ekle_enler de dahil olmak &uuml;zere yap1m i_lerinde </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">tevkifat</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> uygulamas1ndan doan nakden iade talepleri ihracat istisnas1 i&ccedil;in &ouml;ng&ouml;r&uuml;len limitler dahilinde YMM tasdik raporu ile yerine getirilecektir. </font></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">&Ouml;te yandan bu Tebliin yay1m1 tarihinden &ouml;nceki d&ouml;nemlere ait olup hen&uuml;z sonu&ccedil;land1r1lmam1_ nakden iade talepleri i&ccedil;in </font><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_95.htm">95 Seri </a></font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_95.htm">No.lu</a></font></SPAN></SPAN><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_95.htm"> Katma Deer Vergisi Genel Tebliinin</a></font><font size="1" face="Verdana" color="#000066"> (5.3.2.) b&ouml;l&uuml;m&uuml;n&uuml;n son paragraf1ndaki a&ccedil;1klamalara g&ouml;re i_lem yap1lacakt1r.</font></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">5.3. Bak1r &Uuml;r&uuml;nlerinde </font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">Tevkifat</font></SPAN></SPAN><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066"> Uygulamas1</font></SPAN></B></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black; mso-no-proof: yes"><font size="1" face="Verdana" color="#000066">Katma Deer Vergisi Kanununun 9 uncu maddesinin Bakanl11m1za verdii yetkiye dayan1larak, bu Tebliin yay1m1n1 izleyen ay1n ba_1ndan itibaren bak1r ve bak1r ala_1mlar1ndan mamul; anot, katot, her &ccedil;e_it takoz (biyet), slab, platina, k&uuml;t&uuml;k, gran&uuml;l, filma_in, levha, boru, prin&ccedil; &ccedil;ubuk, lama, her t&uuml;rl&uuml; tel ve benzerlerinin tesliminde % 90 oran1nda tevkifat uygulanarak al1c1lar taraf1ndan sorumlu s1fat1yla beyan edilmesi uygun g&ouml;r&uuml;lm&uuml;_t&uuml;r.</font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">Katma Deer Vergisi Kanununun 17/1 inci maddesinde say1lan kurum ve kurulu_lar1n (tar1msal ama&ccedil;l1 kooperatifler hari&ccedil;), sermayelerinin % 51 veya daha fazlas1 kamuya ait i_letmelerin ve &ouml;zelle_tirme kapsam1ndaki kurulu_lar ile bu &uuml;r&uuml;nlerin ilk &uuml;retici (cevherden &uuml;retim yapanlar) veya ithalat&ccedil;1lar1n1n bu kapsamdaki teslimlerinde </font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">tevkifat</font></SPAN></SPAN><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066"> uygulanmayacakt1r.</font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN class=SpellE style="color:black;"><font size="1" face="Verdana" color="#000066">Tevkifat</font></SPAN><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066"> uygulamas1 ve bu uygulamadan doan katma deer vergisi alacaklar1n1n nakden ve mahsuben iadesi, metal, cam, plastik ve ka1t hurda ve at1klar1nda </font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">tevkifat</font></SPAN></SPAN><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066"> uygulamas1n1 d&uuml;zenleyen daha &ouml;nceki Genel Teblilerdeki a&ccedil;1klamalar &ccedil;er&ccedil;evesinde y&uuml;r&uuml;t&uuml;lecektir.</font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066"><b>6. 0ADE HAKKINI 0ND0R0M YOLUYLA KULLANMAK 0STEYEN M&Uuml;KELLEFLER</b></font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_39.htm">39 Seri </a></font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black"><SPAN class=SpellE><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_39.htm">No.lu</a></font></SPAN></SPAN><SPAN style="color:black;"><font size="1" face="Verdana"><a href="http://www.alomaliye.com/kdv_39.htm"> Katma Deer Vergisi Genel Tebliinin</a></font><font size="1" face="Verdana" color="#000066"> (D) b&ouml;l&uuml;m&uuml;nde de a&ccedil;1kland11 &uuml;zere, iade hakk1 douran i_lemleri bulunan m&uuml;kelleflerin bu i_lemler dolay1s1yla y&uuml;klendikleri vergileri nakden veya mahsuben iade olarak talep etmek yerine indirim yoluyla giderme tercihinde bulunmalar1 m&uuml;mk&uuml;nd&uuml;r. </font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">Tercihini bu y&ouml;nde kullanan m&uuml;kellefler taraf1ndan iade hakk1 douran i_lem bedelleri Katma Deer Vergisi Beyannamesinin 8 ve 9 numaral1 tablolar1nda beyan edilecek, ancak Tablolar1n  Y&uuml;klenilen KDV veya  0adeye Konu Olan KDV s&uuml;tunlar1na  0 (s1f1r) yaz1lacakt1r.</font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">Bu _ekilde beyanda bulunan m&uuml;kelleflerin, iade i&ccedil;in istenenler hari&ccedil;, iade hakk1 douran i_lemi tevsik eden belgeleri beyanname ekinde ibraz etmeleri gerekmektedir. </font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B style="mso-bidi-font-weight: normal"><SPAN style="color:black; mso-bidi-font-style: italic"><font size="1" face="Verdana" color="#000066">&Ouml;rnek:</font></SPAN></B></P> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><I style="mso-bidi-font-style: normal"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">Uluslararas1 ta_1mac1l1k yapan bir m&uuml;kellefin Ekim/2005 d&ouml;neminde ger&ccedil;ekle_en istisna kapsam1ndaki i_lemlere ait bedellerin toplam1 100 000 YTL </font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">dir</font></SPAN></SPAN><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">. Y&uuml;klendii vergiyi indirim yoluyla gidermek isteyen m&uuml;kellef bu d&ouml;nem beyannamesinin 8 numaral1 tablosunun;</font></SPAN></I></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><I style="mso-bidi-font-style: normal"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">- Kod No. s&uuml;tununa 311,</font></SPAN></I></P> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><I style="mso-bidi-font-style: normal"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">- KDVK Md. No.  s&uuml;tununa 14,</font></SPAN></I></P> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><I style="mso-bidi-font-style: normal"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">- Teslim ve Hizmet Bedeli s&uuml;tununa 100 000,</font></SPAN></I></P> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><I style="mso-bidi-font-style: normal"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">- Y&uuml;klenilen KDV s&uuml;tununa 0,</font></SPAN></I></P> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><I style="mso-bidi-font-style: normal"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">yazacakt1r.</font></SPAN></I></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><I style="mso-bidi-font-style: normal"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">Bu m&uuml;kellef d&ouml;nem beyannamesine uluslararas1 ta_1mac1l1a ili_kin hizmet faturas1 ile TIR karnesi, kara manifestosu vb. istisnay1 tevsik edecek belgeleri ekleyecek, indirilecek KDV listesi ile y&uuml;klenilen KDV tablosu gibi iade i&ccedil;in aran1lan belgeler beyannameye eklenmeyecektir.</font></SPAN></I></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">&Ouml;te yandan, katma deer vergisi alaca1n1 indirim yoluyla giderme tercihinde bulunan m&uuml;kelleflerin daha sonra bu tercihinden vazge&ccedil;erek nakden veya mahsuben iade talep etmeleri halinde aradaki d&ouml;nemler i&ccedil;in d&uuml;zeltme beyannameleri vermeleri gerekmektedir. Tercih dei_ikliinin yap1ld11 d&ouml;nemde iade i&ccedil;in istenilen belgelerin de beyannameye eklenecei tabiidir.</font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">Ancak, indirimli orana tabi i_lemlerle ilgili katma deer vergisi alacaklar1 i&ccedil;in s&uuml;resinde iade talebinde bulunmayan m&uuml;kelleflerin daha sonra d&uuml;zeltme beyannameleri vererek iade talebinde bulunmalar1 m&uuml;mk&uuml;n deildir. Bu m&uuml;kelleflerle ilgili olarak </font><a href="http://www.alomaliye.com/kdv_85.htm"><font size="1" face="Verdana">85 Seri </font></a></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black"><SPAN class=SpellE><a href="http://www.alomaliye.com/kdv_85.htm"><font size="1" face="Verdana">No.lu</font></a></SPAN></SPAN><SPAN style="color:black;"><a href="http://www.alomaliye.com/kdv_85.htm"><font size="1" face="Verdana"> Katma Deer Vergisi Genel Tebliinin</font></a><font size="1" face="Verdana" color="#000066"> (A/4) b&ouml;l&uuml;m&uuml;ndeki a&ccedil;1klamalar esas al1narak i_lem yap1lacakt1r.</font></SPAN></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Tebli olunur.</font></P> <P class=MsoBodyText style="line-height:115%; margin-top:0; margin-bottom:0;"><B><font size="1" face="Verdana" color="#000066">&nbsp;</font></B></P> <P class=MsoBodyText style="line-height:115%; margin-top:0; margin-bottom:0;"><B><font size="1" face="Verdana" color="#000066">&nbsp;</font></B></P> <P class=MsoBodyText style="text-align:center; text-indent:35.45pt; line-height:115%; margin-top:0; margin-bottom:0;" align=center><B><font size="1" face="Verdana" color="#000066">&nbsp;</font></B></P> <P class=MsoBodyText style="text-align:center; text-indent:35.45pt; line-height:115%; margin-top:0; margin-bottom:0;" align=center><B><font size="1" face="Verdana" color="#000066">T.C.</font></B></P> <P class=MsoBodyText style="text-align:center; text-indent:35.45pt; line-height:115%; margin-top:0; margin-bottom:0;" align=center><B><font size="1" face="Verdana" color="#000066">K&Uuml;LT&Uuml;R VE TUR0ZM BAKANLII</font></B></P> <P class=MsoBodyText style="text-align:center; text-indent:35.45pt; line-height:115%; margin-top:0; margin-bottom:0;" align=center><font size="1" face="Verdana" color="#000066">K&uuml;lt&uuml;r Varl1klar1 ve M&uuml;zeler Genel M&uuml;d&uuml;rl&uuml;&uuml;</font></P> <P class=MsoBodyText style="text-align:center; text-indent:35.45pt; line-height:115%; margin-top:0; margin-bottom:0;" align=center><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">...............</font></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp; </font></SPAN></SPAN><SPAN style="color:black;"><font size="1" face="Verdana" color="#000066">K&uuml;lt&uuml;r ve Tabiat Varl1klar1n1 Koruma B&ouml;lge Kurulu M&uuml;d&uuml;rl&uuml;&uuml;</font></SPAN></P> <P class=MsoBodyText style="text-align:center; text-indent:35.45pt; line-height:115%; margin-top:0; margin-bottom:0;" align=center><font size="1" face="Verdana" color="#000066">&nbsp;</font></P> <P class=MsoBodyText style="line-height:115%; margin-top:0; margin-bottom:0;"><B><font size="1" face="Verdana" color="#000066">Say1:</font></B></P> <P class=MsoBodyText style="line-height:115%; margin-top:0; margin-bottom:0;"><B><font size="1" face="Verdana" color="#000066">Konu:</font></B></P> <P class=MsoBodyText style="line-height:115%; margin-top:0; margin-bottom:0;"><B><font size="1" face="Verdana" color="#000066">&nbsp;</font></B></P> <P class=MsoBodyText style="text-align:center; text-indent:35.45pt; line-height:115%; margin-top:0; margin-bottom:0;" align=center><font size="1" face="Verdana" color="#000066">................................</font></P> <P class=MsoBodyText style="text-align:center; text-indent:35.45pt; line-height:115%; margin-top:0; margin-bottom:0;" align=center><font size="1" face="Verdana" color="#000066">................................</font></P> <P class=MsoBodyText style="text-align:center; text-indent:35.45pt; line-height:115%; margin-top:0; margin-bottom:0;" align=center><font size="1" face="Verdana" color="#000066">................................</font></P> <P class=MsoBodyText style="text-align:center; text-indent:35.45pt; line-height:115%; margin-top:0; margin-bottom:0;" align=center><SPAN style="FONT-SIZE: 9pt"><SPAN style="mso-spacerun: yes"><font size="1" face="Verdana" color="#000066">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">...............</font></P> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">&nbsp;</font></P> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">&nbsp;</font></P> <P class=MsoBodyText style="line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><B><font size="1" face="Verdana" color="#000066">0LG0:</font></B></P> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">&nbsp;</font></P> <P class=MsoBodyText style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">3065 say1l1 Katma Deer Vergisi Kanununun 17/2-d maddesi kapsam1nda </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">r&ouml;l&ouml;ve</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066">, restorasyon veya </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">restit&uuml;syon</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> projesi ger&ccedil;ekle_tirilecek tescilli ta_1nmaz k&uuml;lt&uuml;r varl11 ile ilgili olarak taraf1n1za </font><SPAN style="FONT-SIZE: 9pt"><SPAN style="COLOR: black"><font size="1" face="Verdana" color="#000066">verilecek olan ve Kurulumuzun .. / .. / .... tarih ve ....... say1l1 karar1 ile onaylanan mimarl1k hizmetleri</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> ile bu projelerin uygulanmas1 kapsam1nda ekte d&ouml;k&uuml;m&uuml; yap1lan teslimler katma deer vergisinden m&uuml;stesnad1r.</font></P> <p class="MsoBodyText" style="text-indent:35.45pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Bu belge, Maliye Bakanl11 Gelir 0daresi Ba_kanl11 taraf1ndan yay1mlanan 96 Seri </font><SPAN style="FONT-SIZE: 9pt"><SPAN class=SpellE><font size="1" face="Verdana" color="#000066">No.lu</font></SPAN></SPAN><font size="1" face="Verdana" color="#000066"> Katma Deer Vergisi Genel Tebliinde yap1lan a&ccedil;1klamalar uyar1nca d&uuml;zenlenmi_ olup .. / ... / 200.. tarihine kadar ge&ccedil;erlidir.</font></P> <p class="MsoBodyText" style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;">&nbsp;</p> <P class=MsoBodyText style="text-indent:35.4pt; line-height:115%; margin-top:0; margin-right:0cm; margin-bottom:0; margin-left:0cm;"><font size="1" face="Verdana" color="#000066">Bilgi edinilmesini rica ederim.</font><font size="1" face="Verdana"><BR><BR></font></P> <DIV align=justify> <p style="line-height:115%; margin-top:0; margin-bottom:0;"><font size="1" face="Verdana"><BR> </font><TABLE cellSpacing=0 cellPadding=0 border=0 style="line-height:115%; margin-top:0; margin-bottom:0;"> <TBODY> <TR vAlign=top> <TD width=454> <p style="line-height:115%; margin-top:0; margin-bottom:0;"><font size="1" face="Verdana"><IMG height=1 alt="" src="ecblank.gif" width=1 border=0></font></TD> <TD width=302> <DIV align=right> <p style="line-height:115%; margin-top:0; margin-bottom:0;"><FONT face="Verdana" color=#000080 size="1">0mza Onay </FONT></DIV></TD></TR></TBODY></TABLE> </DIV> <p style="line-height:115%; margin-top:0; margin-bottom:0;" align="center"> <font size="1" face="Verdana">&nbsp;</font></p> <p style="line-height:115%; margin-top:0; margin-bottom:0;">&nbsp;</p> </TD></TR> <TR> <TD vAlign=top bgColor=#000066 height=1 width="555"></TD></TR> </TBODY></TABLE></td> </tr> </table> </body> </html>