{"id":3335,"date":"2024-08-06T15:00:07","date_gmt":"2024-08-06T12:00:07","guid":{"rendered":"http:\/\/www.karengm.com\/?p=3335"},"modified":"2025-10-09T15:26:53","modified_gmt":"2025-10-09T12:26:53","slug":"kredi-karti-ve-banka-karti-ile-yapilan-odemelere-iliskin-gelir-idaresi-baskanligi-duyurusu","status":"publish","type":"post","link":"https:\/\/www.karengm.com\/?p=3335","title":{"rendered":"Kredi Kart\u0131 ve Banka Kart\u0131 ile Yap\u0131lan \u00d6demelere \u0130li\u015fkin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Duyurusu"},"content":{"rendered":"\n<p><span style=\"color: rgb(0, 0, 0); font-family: &quot;Open Sans&quot;, Helvetica, Arial, sans-serif; font-size: 14px; text-align: justify; white-space-collapse: collapse;\">Bilindi\u011fi \u00fczere, 2\/8\/2024 tarihli Resmi Gazete\u2019de yay\u0131mlanan\u00a0<\/span><a style=\"font-family: &quot;Open Sans&quot;, Helvetica, Arial, sans-serif; font-size: 14px; text-align: justify; white-space-collapse: collapse; background-color: transparent; box-sizing: border-box; color: rgb(0, 163, 224);\" href=\"https:\/\/www.verginet.net\/dtt\/11\/Vergi-Sirkuleri-2024-71.aspx\" target=\"_blank\" rel=\"noopener\">7524 Say\u0131l\u0131 Kanun<\/a><span style=\"color: rgb(0, 0, 0); font-family: &quot;Open Sans&quot;, Helvetica, Arial, sans-serif; font-size: 14px; text-align: justify; white-space-collapse: collapse;\">\u00a0ile mal teslimi veya hizmet ifalar\u0131 i\u00e7in kredi kart\u0131, banka kart\u0131 gibi \u00f6deme arac\u0131 olarak kullan\u0131lan kartlar arac\u0131l\u0131\u011f\u0131yla yap\u0131lan tahsilatlar\u0131, ba\u015fka m\u00fckelleflerin veya m\u00fckellef olmayanlar\u0131n elektronik cihazlar\u0131\/sistemleri (POS ve benzeri cihazlar) arac\u0131l\u0131\u011f\u0131yla yapanlara ve bu elektronik cihazlar\u0131\/sistemleri kulland\u0131ranlara \u00f6zel usuls\u00fczl\u00fck cezas\u0131 getirildi.<\/span><p style=\"box-sizing: border-box; margin: 0px 0px 10px; color: rgb(0, 0, 0); font-family: &quot;Open Sans&quot;, Helvetica, Arial, sans-serif; font-size: 14px; white-space-collapse: collapse; text-align: justify;\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan duyuruda; m\u00fckelleflerin,<li style=\"box-sizing: border-box;\">Bir banka taraf\u0131ndan kendilerine tahsis edilen fiziki veya sanal\u00a0<strong style=\"box-sizing: border-box;\">POS cihaz\u0131n\u0131 bayii, alt bayii ve benzeri ili\u015fki kapsam\u0131nda aralar\u0131ndaki s\u00f6zle\u015fmeye istinaden ba\u015fka i\u015fyerlerinde kulland\u0131rmalar\u0131<\/strong>\u00a0durumunda cezaya muhatap olup olmayacaklar\u0131,\u00a0\u00a0Mal ve hizmet al\u0131mlar\u0131nda\u00a0<strong style=\"box-sizing: border-box;\">m\u00fc\u015fteri ile \u00f6demeyi yapan kart sahibinin farkl\u0131 ki\u015fi olmas\u0131<\/strong>\u00a0durumunda ceza kesilip kesilmeyece\u011fi\u00a0<\/li>konular\u0131nda teredd\u00fcte d\u00fc\u015ft\u00fckleri belirtilerek, a\u015fa\u011f\u0131daki a\u00e7\u0131klamalara yer verilmi\u015ftir:<li style=\"box-sizing: border-box;\">M\u00fckelleflerin bankac\u0131l\u0131k mevzuat\u0131 gere\u011fince, bankalar taraf\u0131ndan kendilerine tahsis edilen\u00a0<strong style=\"box-sizing: border-box;\">fiziki POS cihaz\u0131n\u0131 ve\/veya sanal POS\u2019u bayi-alt bayi ili\u015fkisi ve benzeri ili\u015fki kapsam\u0131nda aralar\u0131ndaki s\u00f6zle\u015fmeye istinaden alt i\u015fyerlerine s\u00f6z konusu mevzuatta yer alan d\u00fczenlemelere uygun olarak kulland\u0131rmalar<\/strong>\u0131 s\u00f6z konusu olabilmektedir. Buna g\u00f6re, bayi-alt bayi ili\u015fkisi ve benzeri ili\u015fki kapsam\u0131nda gerek kendisine tahsis edilen POS cihaz\u0131n\u0131 kulland\u0131ran gerekse bu cihazlar vas\u0131tas\u0131yla teslim ettikleri mal ve hizmetlere ili\u015fkin tahsilatlar\u0131n\u0131 yapan m\u00fckelleflerin, 213 say\u0131l\u0131 Kanunda yer alan h\u00fck\u00fcmler gere\u011fince belge d\u00fczenleme, has\u0131latlar\u0131 kaydetme ve di\u011fer y\u00fck\u00fcml\u00fcl\u00fcklerini tam ve zaman\u0131nda yerine getirmeleri \u015fart\u0131yla bahse konu mevzuatta \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u015fekilde hareket edebilmeleri m\u00fcmk\u00fcn bulunmaktad\u0131r.\u00a0\u00a0Mal teslimi veya hizmet ifas\u0131 yap\u0131lan\u00a0<strong style=\"box-sizing: border-box;\">m\u00fc\u015fteri ile \u00f6demeyi yapan kart sahibinin farkl\u0131 ki\u015filer olmas\u0131 hususu d\u00fczenleme kapsam\u0131nda cezaya tabi fiiller aras\u0131nda say\u0131lmamaktad\u0131r.<\/strong>\u00a0Bir ba\u015fka anlat\u0131mla, madde uygulamas\u0131nda \u00f6demeyi yapan kart sahibinin kim oldu\u011funun bir \u00f6nemi bulunmamaktad\u0131r. Bu nedenle \u00f6deme yaparken ba\u015fkas\u0131n\u0131n kredi kart\u0131n\u0131 kullanmaktan dolay\u0131 \u00f6zel usuls\u00fczl\u00fck cezas\u0131 uygulanmas\u0131 gibi bir durum s\u00f6z konusu de\u011fildir.<\/li>\u0130lgili Duyuruya a\u015fa\u011f\u0131daki ba\u011flant\u0131 yoluyla ula\u015fabilirsiniz:<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bilindi\u011fi \u00fczere, 2\/8\/2024 tarihli Resmi Gazete\u2019de yay\u0131mlanan\u00a07524 Say\u0131l\u0131 Kanun\u00a0ile mal teslimi veya hizmet ifalar\u0131 i\u00e7in kredi kart\u0131, banka kart\u0131 gibi \u00f6deme arac\u0131 olarak kullan\u0131lan kartlar arac\u0131l\u0131\u011f\u0131yla yap\u0131lan tahsilatlar\u0131, ba\u015fka m\u00fckelleflerin veya m\u00fckellef olmayanlar\u0131n elektronik cihazlar\u0131\/sistemleri (POS ve benzeri cihazlar) arac\u0131l\u0131\u011f\u0131yla yapanlara ve bu elektronik cihazlar\u0131\/sistemleri kulland\u0131ranlara \u00f6zel usuls\u00fczl\u00fck cezas\u0131 getirildi. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2337,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[72,71],"class_list":["post-3335","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mevzuat","tag-gumruk-odemesi","tag-kredi-karti"],"_links":{"self":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3335"}],"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=3335"}],"version-history":[{"count":2,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3335\/revisions"}],"predecessor-version":[{"id":3338,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3335\/revisions\/3338"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/media\/2337"}],"wp:attachment":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}