{"id":10785,"date":"2021-09-02T06:55:35","date_gmt":"2021-09-02T06:55:35","guid":{"rendered":"https:\/\/haberglobal.com.tr\/ekonomi\/akaryakit-kacakciligiyla-mucadelede-usul-ve-esaslar-belirlendi-130031"},"modified":"2021-09-02T06:55:35","modified_gmt":"2021-09-02T06:55:35","slug":"akaryakit-kacakciligiyla-mucadelede-usul-ve-esaslar-belirlendi","status":"publish","type":"post","link":"https:\/\/istanbulchannel.net\/index.php\/2021\/09\/02\/akaryakit-kacakciligiyla-mucadelede-usul-ve-esaslar-belirlendi\/","title":{"rendered":"Akaryak\u0131t ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131yla m\u00fccadelede usul ve esaslar belirlendi"},"content":{"rendered":"
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Akaryak\u0131t ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131yla m\u00fccadeleye ili\u015fkin \u00e7\u0131kar\u0131lan kanun kapsam\u0131nda konuya dair usul ve esaslar da belirlendi.<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Vergi Usul Kanunu Genel Tebli\u011fi Resmi Gazete’de yay\u0131mland\u0131.<\/p>\n

Buna g\u00f6re, Vergi Usul Kanunu’nun fatura nizam\u0131na ili\u015fkin maddesine \u00e7e\u015fitli h\u00fck\u00fcmler eklendi. Bu kapsamda Bakanl\u0131k, belirli kriterleri dikkate alarak yedi g\u00fcnl\u00fck fatura d\u00fczenleme s\u00fcresini indirme ya da faturan\u0131n mal\u0131n teslim edildi\u011fi veya hizmetin yap\u0131ld\u0131\u011f\u0131 anda d\u00fczenlenmesi zorunlulu\u011fu getirmekle m\u00fckellef olacak.<\/p>\n

Ayr\u0131ca Bakanl\u0131\u011fa, Petrol Piyasas\u0131 Kanunu ile S\u0131v\u0131la\u015ft\u0131r\u0131lm\u0131\u015f Petrol Gazlar\u0131 (LPG) Piyasas\u0131 Kanunu ve Elektrik Piyasas\u0131 Kanunu’nda de\u011fi\u015fiklik yapan kanun kapsam\u0131nda lisansa tabi faaliyetlerde bulunanlar ile bandrol, pul, barkod, hologram, kup\u00fcr, damga, sembol gibi \u00f6zel etiket ve i\u015faretleri kullanma zorunlulu\u011fu getirilen \u00fcr\u00fcnleri imal veya ithal edenlerden yeni i\u015fe ba\u015flayanlarda 10 milyon liraya kadar, faaliyeti devam edenlerde 100 milyon liray\u0131 ge\u00e7memek \u00fczere bir \u00f6nceki hesap d\u00f6nemine ait br\u00fct sat\u0131\u015flar toplam\u0131n\u0131n y\u00fczde 1’ine kadar teminat alma yetkisi verildi.<\/p>\n

\u00d6te yandan Bakanl\u0131k; bandrol, pul, barkod, hologram, kup\u00fcr, damga, sembol gibi \u00f6zel etiket ve i\u015faretler verilmesinden \u00f6nce bu \u00fcr\u00fcnler nedeniyle hesaplanan \u00d6TV ve KDV tutar\u0131n\u0131n toplam\u0131na kadar, do\u011facak vergilerin tahsil g\u00fcvenli\u011fini sa\u011flamak amac\u0131yla Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun’un “teminat ve de\u011ferlendirmesi” maddesindeki menkul mallar hari\u00e7 teminat alma ve uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemede de yetkilendirildi.<\/p>\n

Ayr\u0131ca Bakanl\u0131k\u00e7a yetkilendirilmedi\u011fi halde \u00f6deme kaydedici cihazlar\u0131n m\u00fchr\u00fcn\u00fc k\u0131ran, yaz\u0131l\u0131m\u0131n\u0131 de\u011fi\u015ftiren, sat\u0131\u015flar\u0131n kay\u0131t alt\u0131na al\u0131nmas\u0131n\u0131 engelleyen, cihazda kay\u0131t alt\u0131na al\u0131nan bilgileri de\u011fi\u015ftiren veya silen, cihaz\u0131n elektronik ortamda iletilmesi gereken verilerin iletilmesini \u00f6nleyen veya ger\u00e7e\u011fe uygun olmayan \u015fekilde iletilmesine sebebiyet verenler \u00fc\u00e7 y\u0131ldan be\u015f y\u0131la kadar hapis cezas\u0131yla cezaland\u0131r\u0131lacak.<\/p>\n

FATURA D\u00dcZENLEME S\u00dcRELER\u0130<\/strong><\/p>\n

Tebli\u011fle fatura d\u00fczenlenme s\u00fcrelerinin ayr\u0131nt\u0131lar\u0131 da belirlendi.<\/p>\n

Lisansa tabi faaliyetlerde bulunanlar\u0131n kendi aralar\u0131nda yapt\u0131klar\u0131 ve tankerlerle veya \u00f6zel nakliye ara\u00e7lar\u0131yla ta\u015f\u0131nmak suretiyle akaryak\u0131t ve LPG otogaz bayii veya istasyonu d\u0131\u015f\u0131nda m\u00fc\u015fterinin istedi\u011fi mahalde yap\u0131lan akaryak\u0131t ve LPG tesliminde fatura, teslim an\u0131nda d\u00fczenlenecek.<\/p>\n

TEM\u0130NAT UYGULAMASI<\/strong><\/p>\n

Ayr\u0131ca, da\u011f\u0131t\u0131c\u0131 veya LPG otogaz bayilik lisans\u0131 bulunanlar da teminat uygulamas\u0131 kapsam\u0131na al\u0131nd\u0131.<\/p>\n

Teminat uygulamas\u0131 kapsam\u0131nda olup yeni i\u015fe ba\u015flayan m\u00fckelleflerden sahip olduklar\u0131 lisans say\u0131s\u0131na bak\u0131lmaks\u0131z\u0131n da\u011f\u0131t\u0131c\u0131 lisans\u0131na sahip olanlar\u0131n 2021 y\u0131l\u0131 i\u00e7in 20 milyon liraya kadar teminat vermesi gerekecek. Da\u011f\u0131t\u0131c\u0131 lisans\u0131 d\u0131\u015f\u0131nda lisanslara sahip olanlar i\u00e7in ise bu tutar 1 milyon lira olacak.<\/p>\n

Faaliyetlerine devam eden m\u00fckelleflerin, sahip olduklar\u0131 lisans say\u0131s\u0131na bak\u0131lmaks\u0131z\u0131n 2021 y\u0131l\u0131 i\u00e7in 100 milyon liradan fazla olmamak \u00fczere, bir \u00f6nceki hesap d\u00f6nemine ili\u015fkin verilen y\u0131ll\u0131k gelir veya kurumlar vergisi beyannamesi ile bildirilen y\u0131ll\u0131k br\u00fct sat\u0131\u015flar\u0131 toplam\u0131n\u0131n y\u00fczde 1’i oran\u0131nda teminat vermesi gerekecek.<\/p>\n

Da\u011f\u0131t\u0131c\u0131 veya LPG otogaz bayilik lisans\u0131 olan ve faaliyette bulunan m\u00fckellefler, vermeleri gereken ilk teminat\u0131, 2021 y\u0131l\u0131 hesap d\u00f6nemine (\u00f6zel hesap d\u00f6nemine tabi olanlar a\u00e7\u0131s\u0131ndan 2021 y\u0131l\u0131nda kapanan d\u00f6neme) ait br\u00fct sat\u0131\u015flar\u0131n\u0131 dikkate alarak 31 May\u0131s 2022’ye kadar verecek.<\/p>\n

TEM\u0130NAT TALEP \u00dcZER\u0130NE \u0130ADE ED\u0130LEB\u0130LECEK<\/strong><\/p>\n

Tebli\u011fle teminat verme zaman\u0131 ve yeri, al\u0131nacak teminat, al\u0131nan teminat\u0131n iadesine ili\u015fkin detaylar da belirlendi.<\/p>\n

Al\u0131nan teminat, m\u00fckellefin faaliyetine son vermesi, teminat verilen lisanslar\u0131n\u0131n yenilenmemesi, sonland\u0131r\u0131lmas\u0131 veya iptal edilmesi durumunda, vergi borcunun bulunmamas\u0131 ko\u015fuluyla m\u00fckellefin talebi \u00fczerine iade edilecek.<\/p>\n

TEM\u0130NATI VERMEYENLERE \u00d6ZEL US\u00dcLSUZLUK CEZASI KES\u0130LECEK<\/strong><\/p>\n

Teminat vermekle y\u00fck\u00fcml\u00fc olanlardan s\u00fcresinde hi\u00e7 teminat vermeyen, eksik teminat veren ya da daha \u00f6nce verdikleri teminatlar\u0131 tamamlamalar\u0131 gereken s\u00fcre i\u00e7inde tamamlamayanlar ad\u0131na \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecek.<\/p>\n

Bahse konu cezan\u0131n uygulamas\u0131nda, yeni i\u015fe ba\u015flayan ve i\u015fe ba\u015flad\u0131\u011f\u0131 hesap d\u00f6nemi kapanmad\u0131\u011f\u0131 i\u00e7in br\u00fct sat\u0131\u015flar\u0131 net olarak belli olmayan m\u00fckellefler hakk\u0131nda, 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinde yer alan tutar\u0131n 10 kat\u0131 tutar\u0131nda ceza kesilecek.<\/p>\n

Tebli\u011fin fatura d\u00fczenlemesine ili\u015fkin maddesi 1 Ocak 2022’de, di\u011fer maddeler ise bug\u00fcn itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n

Kaynak: AA<\/p>\n","protected":false},"excerpt":{"rendered":"

<p>Akaryak\u0131t ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131yla m\u00fccadeleye ili\u015fkin \u00e7\u0131kar\u0131lan kanun kapsam\u0131nda konuya dair usul ve esaslar da belirlendi.<\/p>
\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Vergi…<\/p>\n","protected":false},"author":2,"featured_media":10786,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-10785","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts\/10785","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/comments?post=10785"}],"version-history":[{"count":0,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts\/10785\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media\/10786"}],"wp:attachment":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media?parent=10785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/categories?post=10785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/tags?post=10785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}