{"id":436,"date":"2020-05-11T19:19:21","date_gmt":"2020-05-11T19:19:21","guid":{"rendered":"http:\/\/www.proit.com.tr\/blog\/?p=436"},"modified":"2020-05-11T19:19:21","modified_gmt":"2020-05-11T19:19:21","slug":"mucbir-sebep-kapsamindaki-mukelleflere-kdv-tevkifati-uygulamasi","status":"publish","type":"post","link":"https:\/\/www.proit.com.tr\/blog\/2020\/05\/11\/mucbir-sebep-kapsamindaki-mukelleflere-kdv-tevkifati-uygulamasi\/","title":{"rendered":"M\u00fccbir sebep kapsam\u0131ndaki m\u00fckelleflere KDV tevkifat\u0131 uygulamas\u0131"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>M\u00fccbir sebep kapsam\u0131ndaki m\u00fckelleflere KDV tevkifat\u0131 uygulanmayacak<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Koronavir\u00fcs\u2019ten ve salg\u0131nla m\u00fccadele kapsamda al\u0131nan tedbirlerden etkilenen m\u00fckellefler, vergi sorumluluklar\u0131n\u0131 yerine getirirken<strong>&nbsp;m\u00fckellef ve m\u00fckellef gruplar\u0131n\u0131n m\u00fccbir sebep h\u00fck\u00fcmlerinden faydalanacak.<\/strong>&nbsp;Bu kapsamda Nisan, May\u0131s ve Haziran aylar\u0131nda verilen Muhtasar ve KDV beyannameleri 27.07.2020\u2019ye dek uzat\u0131ld\u0131. Tahakkuk eden veri \u00f6deme s\u00fcreleri ise 6\u2019\u015far ay uzat\u0131larak Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131n\u0131n son haftas\u0131 i\u00e7erisinde \u00f6denebilecek.<\/p>\n\n\n\n<!--more-->\n\n\n\n<p class=\"wp-block-paragraph\">M\u00fccbir sebep kapsam\u0131ndaki m\u00fckelleflerin, k\u0131smi tevkifat kapsam\u0131ndaki al\u0131mlar\u0131na ili\u015fkin d\u00fczenlenecek faturalarda, KDV tevkifat\u0131 uygulanm\u0131yor.<br><br><strong>M\u00fccbir sebep halinde kabul edilen m\u00fckellefler ve m\u00fckellef gruplar\u0131<\/strong><br>Vergi Usul Kanunu, 01.04.2020 ile 30.06.2020 tarihleri aras\u0131nda a\u015fa\u011f\u0131daki m\u00fckellefleri m\u00fccbir sebep kapsam\u0131na ald\u0131:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Ticari, zirai ve mesleki kazan\u00e7 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan m\u00fckellefler<\/li><li>Koronavir\u00fcs salg\u0131n\u0131ndan do\u011frudan etkilenen ve ana faaliyet alan\u0131 itibar\u0131yla; al\u0131\u015fveri\u015f merkezleri dahil perakende, sa\u011fl\u0131k hizmetleri, mobilya imalat\u0131, demir \u00e7elik ve metal sanayii, madencilik ve ta\u015f ocak\u00e7\u0131l\u0131\u011f\u0131, bina in\u015faat hizmetleri, end\u00fcstriyel mutfak imalat\u0131, otomotiv imalat\u0131 ve ticareti ile otomotiv sanayii i\u00e7in par\u00e7a ve aksesuar imalat\u0131, ara\u00e7 kiralama, depolama faaliyetleri dahil lojistik ve ula\u015f\u0131m, sinema ve tiyatro gibi sanatsal hizmetler, matbaac\u0131l\u0131k dahil kitap, gazete, dergi ve benzeri bas\u0131l\u0131 \u00fcr\u00fcnlerin yay\u0131mc\u0131l\u0131k faaliyetleri, tur operat\u00f6rleri ve seyahat acenteleri dahil konaklama faaliyetleri, lokanta, k\u0131raathane dahil yiyecek ve i\u00e7ecek hizmetleri, tekstil ve konfeksiyon imalat\u0131 ve ticareti ile halkla ili\u015fkiler dahil etkinlik ve organizasyon hizmetleri sekt\u00f6rlerinde faaliyette bulunan m\u00fckellefler<\/li><li>Ana faaliyet alan\u0131 itibar\u0131yla \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca al\u0131nan tedbirler kapsam\u0131nda ge\u00e7ici s\u00fcreli\u011fine faaliyetlerine ara verilmesine karar verilen i\u015fyerlerinin bulundu\u011fu sekt\u00f6rlerde faaliyette bulunan m\u00fckellefler.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Bu m\u00fckelleflerin m\u00fccbir sebep s\u00fcresi boyunca muhtasar beyanname ve t\u00fcm KDV vergisi beyanname verme s\u00fcreleri 27.07.2020 tarihine kadar uzat\u0131ld\u0131.<br><br><strong>Soka\u011fa \u00e7\u0131kma yasa\u011f\u0131 nedeniyle yasak sona erene dek m\u00fccbir sebep halinde kabul edilen m\u00fckellefler<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>65 ya\u015f ve \u00fcst\u00fcnde olan veya kronik rahats\u0131zl\u0131\u011f\u0131 nedeniyle soka\u011fa \u00e7\u0131kamayan m\u00fckellefler<\/li><li>65 ya\u015f ve \u00fcst\u00fcnde olan veya kronik rahats\u0131zl\u0131\u011f\u0131 nedeniyle soka\u011fa \u00e7\u0131kamayan meslek mensuplar\u0131 (SMMM ve YMM\u2019ler) ile \u201cArac\u0131l\u0131k ve Sorumluluk S\u00f6zle\u015fmesi\u201d uyar\u0131nca beyanname ve bildirimleri bu meslek mensuplar\u0131nca verilen m\u00fckellefler, soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n ba\u015flad\u0131\u011f\u0131 22.03.2020\u2019den itibaren yasa\u011f\u0131n sona erece\u011fi tarihe dek m\u00fccbir sebep halindedir.&nbsp;<\/li><li>Bu m\u00fckellefler i\u00e7in 22.03.2020 tarihinden itibaren verilmesi gereken t\u00fcm KDV beyannameleri, muhtasar (Muhtasar ve Prim Hizmet Beyannameleri d\u00e2hil), damga, \u00d6TV vs. t\u00fcm beyannamelerin verilmesi soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n sona erece\u011fi g\u00fcn\u00fc takip eden 15. g\u00fcn\u00fcn sonuna dek uzat\u0131ld\u0131.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>K\u0131smi tevkifat i\u00e7eri\u011fi ve tevkifat uygulayacak al\u0131c\u0131lar<\/strong><br><br>K\u0131smi tevkifat kapsam\u0131nda KDV tevkifat\u0131 yapacak m\u00fckellefleri a\u015fa\u011f\u0131da iki grup halinde belirttik. Bu gruplar KDV Genel Uygulama Tebli\u011fi\u2019nin (I\/C-2.1.3.2) ve (I\/C-2.1.3.3) b\u00f6l\u00fcmleri kapsam\u0131ndaki i\u015flemlerde, i\u015flem bedeli \u00fczerinden belirlenen oranlarda KDV tevkifat\u0131 yapmak zorundad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>KDV m\u00fckellefleri (sorumlu s\u0131fat\u0131yla KDV \u00f6deyenler bu kapsama dahil de\u011fildir)<\/li><li>Belirlenmi\u015f al\u0131c\u0131lar (KDV m\u00fckellefi olsun olmas\u0131n)<ul><li>5018 say\u0131l\u0131 Kanuna ekli cetvellerde yer alan idare, kurum ve kurulu\u015flar, il \u00f6zel idareleri ve bunlar\u0131n te\u015fkil ettikleri birlikler, belediyelerin te\u015fkil ettikleri birlikler ile k\u00f6ylere hizmet g\u00f6t\u00fcrme birlikleri<\/li><li>Yukar\u0131dakiler d\u0131\u015f\u0131ndaki, kanunla kurulan kamu kurum ve kurulu\u015flar\u0131<\/li><li>D\u00f6ner sermayeli kurulu\u015flar<\/li><li>Kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131<\/li><li>Kanunla kurulan veya t\u00fczel ki\u015fili\u011fi haiz emekli ve yard\u0131m sand\u0131klar\u0131<\/li><li>Bankalar<\/li><li>B\u00fcy\u00fck\u015fehir belediyelerinin su ve kanalizasyon idareleri<\/li><li>Kamu iktisadi te\u015febb\u00fcsleri (Kamu \u0130ktisadi Kurulu\u015flar\u0131, \u0130ktisadi Devlet Te\u015fekk\u00fclleri)<\/li><li>\u00d6zelle\u015ftirme kapsam\u0131ndaki kurulu\u015flar<\/li><li>T\u00fcrkiye Varl\u0131k Fonu ile alt fonlara devredilen kurulu\u015flar<\/li><li>Organize sanayi b\u00f6lgeleri ile menkul k\u0131ymetler, vadeli i\u015flemler borsalar\u0131 dahil b\u00fct\u00fcn borsalar<\/li><li>Yar\u0131dan fazla hissesi do\u011frudan yukar\u0131da say\u0131lan idare, kurum ve kurulu\u015flara ait olan (tek ba\u015f\u0131na ya da birlikte) kurum, kurulu\u015f ve i\u015fletmeler<\/li><li>Paylar\u0131 Borsa \u0130stanbul (B\u0130ST) A.\u015e.\u2019nde i\u015flem g\u00f6ren \u015firketler<\/li><li>Kalk\u0131nma ve yat\u0131r\u0131m ajanslar\u0131<\/li><\/ul><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Bu m\u00fckelleflerden hangilerinin hangi mal ve hizmet al\u0131mlar\u0131nda hangi oranda tevkifat yapmak zorunda oldu\u011fu ilgili tebli\u011fde a\u00e7\u0131klanm\u0131\u015ft\u0131r. KDV Genel Uygulama Tebli\u011fi\u2019nin I\/C-2.1.3.1 b\u00f6l\u00fcm\u00fcnde, VUK\u2019a g\u00f6re, m\u00fccbir sebebin ba\u015flad\u0131\u011f\u0131 tarihten sona erdi\u011fi tarihe kadar ge\u00e7en s\u00fcrede, m\u00fccbir sebepten yararlanan m\u00fckelleflerin vergi \u00f6devlerinin ertelendi\u011fi, bu kapsamda beyanname verme y\u00fck\u00fcml\u00fcl\u00fckleri ileri tarihe ertelenen m\u00fckelleflerin, m\u00fccbir sebep halinde bulundu\u011fu s\u00fcre i\u00e7erisinde k\u0131smi tevkifat kapsam\u0131ndaki al\u0131mlar\u0131nda tevkifat uygulanmayaca\u011f\u0131 belirtilir. Buna g\u00f6re<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>01.04.2020 ile 30.06.2020 tarihleri aras\u0131nda m\u00fccbir sebep kapsam\u0131nda oldu\u011fu kabul edilen m\u00fckellefler ve m\u00fckellef gruplar\u0131<\/li><li>Soka\u011fa \u00e7\u0131kma yasa\u011f\u0131 nedeniyle 22\/3\/2020 tarihinden, yasa\u011f\u0131n sona erece\u011fi tarihe kadar m\u00fccbir sebep halinde oldu\u011fu kabul edilen m\u00fckellefler, bu tarihler aras\u0131nda k\u0131smi tevkifat kapsam\u0131ndaki al\u0131mlar\u0131 nedeniyle d\u00fczenlenmesi gereken faturalardan KDV tevkifat\u0131 yapmayacaklar.<\/li><li>Ayr\u0131ca m\u00fccbir sebep kapsam\u0131na girmeyen m\u00fckelleflerin&nbsp;m\u00fccbir sebepten yararlananlardan k\u0131smi tevkifat kapsam\u0131ndaki al\u0131mlar\u0131nda, KDV tevkifat\u0131 uygulamas\u0131 devam ediyor.<\/li><li>Siz de m\u00fccbir sebep kapsam\u0131nda olup olmad\u0131\u011f\u0131n\u0131z\u0131, \u0130nteraktif Vergi Dairesi\u2019ne girip\u201dBilgilerim\/518 S\u0131ra No\u2019lu VUK Genel Tebli\u011fi Kapsam\u0131nda M\u00fccbir Sebep Durum Sorgusu\u201d ba\u015fl\u0131\u011f\u0131ndan \u00f6\u011frenebilirsiniz.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>M\u00fccbir sebep kapsam\u0131ndaki m\u00fckelleflere KDV tevkifat\u0131 uygulanmayacak Koronavir\u00fcs\u2019ten ve salg\u0131nla m\u00fccadele kapsamda al\u0131nan tedbirlerden etkilenen m\u00fckellefler, vergi sorumluluklar\u0131n\u0131 yerine getirirken&nbsp;m\u00fckellef ve m\u00fckellef gruplar\u0131n\u0131n m\u00fccbir sebep h\u00fck\u00fcmlerinden faydalanacak.&nbsp;Bu kapsamda Nisan, May\u0131s ve Haziran aylar\u0131nda verilen Muhtasar ve KDV beyannameleri 27.07.2020\u2019ye dek uzat\u0131ld\u0131. Tahakkuk eden veri \u00f6deme s\u00fcreleri ise 6\u2019\u015far ay uzat\u0131larak Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131n\u0131n [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[21,25,26,22,23,24,27],"class_list":["post-436","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-kdv","tag-kdv-tevkifati","tag-kdvtevkifati","tag-mucbir","tag-mucbir-sebep","tag-mucbirsebep","tag-mukellef"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\u00fccbir sebep kapsam\u0131ndaki m\u00fckelleflere KDV tevkifat\u0131 uygulamas\u0131 - PROIT Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.proit.com.tr\/blog\/2020\/05\/11\/mucbir-sebep-kapsamindaki-mukelleflere-kdv-tevkifati-uygulamasi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00fccbir sebep kapsam\u0131ndaki m\u00fckelleflere KDV tevkifat\u0131 uygulamas\u0131 - PROIT Blog\" \/>\n<meta property=\"og:description\" content=\"M\u00fccbir sebep kapsam\u0131ndaki m\u00fckelleflere KDV tevkifat\u0131 uygulanmayacak Koronavir\u00fcs\u2019ten ve salg\u0131nla m\u00fccadele kapsamda al\u0131nan tedbirlerden etkilenen m\u00fckellefler, vergi sorumluluklar\u0131n\u0131 yerine getirirken&nbsp;m\u00fckellef ve m\u00fckellef gruplar\u0131n\u0131n m\u00fccbir sebep h\u00fck\u00fcmlerinden faydalanacak.&nbsp;Bu kapsamda Nisan, May\u0131s ve Haziran aylar\u0131nda verilen Muhtasar ve KDV beyannameleri 27.07.2020\u2019ye dek uzat\u0131ld\u0131. 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