{"id":3208,"date":"2023-11-24T13:12:18","date_gmt":"2023-11-24T10:12:18","guid":{"rendered":"http:\/\/www.karengm.com\/?p=3208"},"modified":"2025-10-09T15:09:19","modified_gmt":"2025-10-09T12:09:19","slug":"ithalatta-kdv-indirim-hakki-kaldirildi","status":"publish","type":"post","link":"https:\/\/www.karengm.com\/?p=3208","title":{"rendered":"\u0130thalatta KDV indirim hakk\u0131 kald\u0131r\u0131ld\u0131"},"content":{"rendered":"\n<p><a href=\"https:\/\/news.google.com\/publications\/CAAqBwgKMNm4nwkwwIlv?hl=tr&amp;gl=TR&amp;ceid=TR%3Atr\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n\n\n\n<p>\u0130thalatta g\u00f6zetim ve korunma \u00f6nlemi uygulamalar\u0131 kapsam\u0131nda hesaplanan katma de\u011fer vergisi indirim hakk\u0131n\u0131n kald\u0131r\u0131lmas\u0131 kararla\u015ft\u0131r\u0131ld\u0131.<\/p>\n\n\n\n<p>Resmi Gazete&#8217;de yay\u0131mlanan Cumhurba\u015fkan\u0131 karar\u0131yla ithalatta KDV indirimiyle ilgili d\u00fczenlemeye gidildi. Buna g\u00f6re, ithalatta g\u00f6zetim uygulamas\u0131na tabi mallara ili\u015fkin g\u00fcmr\u00fck beyannamelerinde beyan edilen ve tevsik edilemeyen tutarlar ile bu tutarlar nedeniyle do\u011fan ve KDV matrah\u0131na dahil edilen her t\u00fcrl\u00fc vergi, resim har\u00e7 ve paylar dolay\u0131s\u0131yla \u00f6denen KDV indirim hakk\u0131 kald\u0131r\u0131ld\u0131.<\/p>\n\n\n\n<p id=\"inpage_reklam\"><ins><\/ins><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">HAKSIZ REKABET\u0130N \u00d6NLENMES\u0130 AMA\u00c7LANDI<\/h3>\n\n\n\n<p>\u0130thalatta korunma \u00f6nlemi olarak uygulanan g\u00fcmr\u00fck vergisi veya ek mali m\u00fckellefiyetler, ithalatta haks\u0131z rekabetin \u00f6nlenmesi amac\u0131yla uygulanan dampinge kar\u015f\u0131 vergi ve telafi edici vergiler ile bu tutarlar nedeniyle do\u011fan ve KDV matrah\u0131na dahil edilen her t\u00fcrl\u00fc vergi, resim har\u00e7 ve paylar dolay\u0131s\u0131yla \u00f6denen KDV indirim hakk\u0131n\u0131n da kald\u0131r\u0131lmas\u0131 uygun bulundu.<\/p>\n\n\n\n<p>Kaynak: AA \/\u00a0<a href=\"https:\/\/www.haberler.com\/ekonomi\/\">Ekonomi<\/a><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u0130thalatta G\u00f6zetim ve Korunma \u00d6nlemi Uygulamalar\u0131 Kapsam\u0131nda Hesaplanan Katma De\u011fer Vergisinin \u0130ndirim Hakk\u0131n\u0131n Kald\u0131r\u0131lmas\u0131na Dair Karar Say\u0131s\u0131 7846<\/strong><br><strong>\u0130THALATTA G\u00d6ZET\u0130M VE KORUNMA \u00d6NLEM\u0130 UYGULAMALARI KAPSAMINDA HESAPLANAN KATMA DE\u011eER VERG\u0130S\u0130N\u0130N \u0130ND\u0130R\u0130M HAKKININ KALDIRILMASINA DA\u0130R KARAR<\/strong><br><br><strong><em>Karar Say\u0131s\u0131: 7846<\/em><\/strong><em>24.11.2023 Tarih ve 32379 Say\u0131l\u0131 R.G.<\/em><br>\u0130thalatta g\u00f6zetim ve korunma \u00f6nlemi uygulamalar\u0131 kapsam\u0131nda hesaplanan katma de\u011fer vergisinin indirim hakk\u0131n\u0131n kald\u0131r\u0131lmas\u0131na dair ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na, 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 36 nc\u0131 maddesi gere\u011fince karar verilmi\u015ftir.<br><strong>23\/11\/2023 TAR\u0130HL\u0130 VE 7846 SAYILI CUMHURBA\u015eKANI KARARININ EK\u0130KARAR<\/strong><br><strong>MADDE 1<\/strong>&#8211; (1) \u0130thalatta g\u00f6zetim uygulanmas\u0131 hakk\u0131nda ilgili mevzuat uyar\u0131nca, g\u00f6zetim uygulanmas\u0131na tabi tutulan mallara ili\u015fkin g\u00fcmr\u00fck beyannamelerinde beyan olunan ve tevsik edilemeyen tutarlar ile bu tutarlar nedeniyle do\u011fan ve katma de\u011fer vergisi matrah\u0131na d\u00e2hil olan her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve paylar dolay\u0131s\u0131yla \u00f6denen katma de\u011fer vergisinin indirim hakk\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r.(2) \u0130thalatta korunma \u00f6nlemleri uygulanmas\u0131 hakk\u0131nda ilgili mevzuat uyar\u0131nca korunma \u00f6nlemi olarak uygulanan g\u00fcmr\u00fck vergisi ve\/veya ek mali m\u00fckellefiyetler, ithalatta haks\u0131z rekabetin \u00f6nlenmesi hakk\u0131nda ilgili mevzuat kapsam\u0131nda uygulanan dampinge kar\u015f\u0131 vergi ve telafi edici vergiler ile bu tutarlar nedeniyle do\u011fan ve katma de\u011fer vergisi matrah\u0131na d\u00e2hil olan her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve paylar dolay\u0131s\u0131yla \u00f6denen vergisinin indirim hakk\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r.<br><strong>MADDE 2-<\/strong>\u00a0(1) Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<br><strong>MADDE 3-<\/strong>\u00a0(1) Bu Karar h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130thalatta g\u00f6zetim ve korunma \u00f6nlemi uygulamalar\u0131 kapsam\u0131nda hesaplanan katma de\u011fer vergisi indirim hakk\u0131n\u0131n kald\u0131r\u0131lmas\u0131 kararla\u015ft\u0131r\u0131ld\u0131. Resmi Gazete&#8217;de yay\u0131mlanan Cumhurba\u015fkan\u0131 karar\u0131yla ithalatta KDV indirimiyle ilgili d\u00fczenlemeye gidildi. Buna g\u00f6re, ithalatta g\u00f6zetim uygulamas\u0131na tabi mallara ili\u015fkin g\u00fcmr\u00fck beyannamelerinde beyan edilen ve tevsik edilemeyen tutarlar ile bu tutarlar nedeniyle do\u011fan ve KDV matrah\u0131na dahil edilen her t\u00fcrl\u00fc vergi, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2515,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[67,65],"class_list":["post-3208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mevzuat","tag-gozetim","tag-kdv"],"_links":{"self":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3208"}],"collection":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3208"}],"version-history":[{"count":3,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3208\/revisions"}],"predecessor-version":[{"id":3212,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3208\/revisions\/3212"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/media\/2515"}],"wp:attachment":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}