Gelir \u0130daresi son d\u00f6nemde KDV uygulamalar\u0131na y\u00f6nelik geni\u015f kapsaml\u0131 bir \u00e7al\u0131\u015fma yapt\u0131. Bu kapsamda uygulamalarda belirledikleri aksakl\u0131klarla kay\u0131p ka\u00e7aklara y\u00f6nelik bir veri taban\u0131 olu\u015fturuldu ve d\u00fczeltme ya da denetim yolunda harekete ge\u00e7ildi.<\/p>\n
D\u00fcnya gazetesinden Mehmet Kaya’n\u0131n haberine g\u00f6re, Gelir \u0130daresi’nin uygulamas\u0131n\u0131n ‘s\u00fcrpriz ma\u011fduru’ ise ‘s\u00fcrpriz yumurta’ olarak bilinen \u00fcr\u00fcn oldu. Bu \u00fcr\u00fcn, yumurta \u015fekli verilmi\u015f bir \u00e7ikolata ve i\u00e7indeki minik oyuncaktan olu\u015fuyor.<\/p>\n
\u00dcr\u00fcn uzun y\u0131llard\u0131r \u00e7e\u015fitli firmalarca piyasaya sunuluyor. Yak\u0131n zamana kadar da \u00e7ikolata say\u0131ld\u0131\u011f\u0131 i\u00e7in KDV’si y\u00fczde 8 olarak uygulan\u0131yordu. KDV uygulamas\u0131nda bu t\u00fcr \u00fcr\u00fcnler i\u00e7in \u00fcr\u00fcn de\u011ferini olu\u015fturan bile\u015fenlerin hangisinin daha fazla oldu\u011funa bak\u0131l\u0131yor. Buna g\u00f6re s\u0131n\u0131flama yap\u0131l\u0131yor.<\/p>\n
Geriye d\u00f6n\u00fck 5 y\u0131l i\u00e7in ceza g\u00fcndemde
\nGelir \u0130daresi \u00fcretici ve ithalat\u00e7\u0131 firmalara bir yaz\u0131 yazarak \u00fcr\u00fcn hakk\u0131nda detayl\u0131 bilgi istedi. Yaz\u0131n\u0131n \u00fczerinden bir s\u00fcre ge\u00e7tikten sonra bu kez \u00fcreticiler aranmaya ba\u015flanarak usuls\u00fczl\u00fck y\u00f6n\u00fcnden denetim yap\u0131laca\u011f\u0131 bilgisini verdiler.<\/p>\n
\u00dcreticiler denetimlere haz\u0131rlan\u0131yor ancak bir yandan da hukuki olarak ne yapabileceklerini tart\u0131\u015f\u0131yor. \u00c7\u00fcnk\u00fc usuls\u00fczl\u00fck y\u00f6n\u00fcnden bir ceza s\u00f6zkonusu olursa geriye d\u00f6n\u00fck 5 y\u0131l\u0131 kapsayacak ve sat\u0131\u015flara g\u00f6re ola\u011fan\u00fcst\u00fc boyutlara \u00e7\u0131kabilecek bir ceza g\u00fcndeme gelecek. Ayr\u0131ca ilave vergi de \u00f6denecek.<\/p>\n\n","protected":false},"excerpt":{"rendered":"
Hazine ve Maliye Bakanl\u0131\u011f\u0131, y\u0131llard\u0131r g\u0131da maddesi say\u0131lan ve y\u00fczde 8 KDV’ye tabi olan ‘s\u00fcrpriz yumurta’lar\u0131n pe\u015fine d\u00fc\u015ft\u00fc. Denetim yap\u0131laca\u011f\u0131 ve s\u00fcrpriz yumurtalar\u0131n oyuncak say\u0131lmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde yaz\u0131lar\u0131n g\u00f6nderildi\u011fi imalat\u00e7\u0131 firmalar, ge\u00e7mi\u015fe d\u00f6n\u00fck 5 y\u0131l\u0131 kapsayacak \u015fekilde ilave vergi ve usuls\u00fczl\u00fck cezalar\u0131yla kar\u015f\u0131 kar\u015f\u0131ya. Gelir \u0130daresi son d\u00f6nemde KDV uygulamalar\u0131na y\u00f6nelik geni\u015f kapsaml\u0131 bir \u00e7al\u0131\u015fma …<\/p>\n","protected":false},"author":4,"featured_media":283940,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6199,6155,5005,349],"tags":[],"class_list":["post-283939","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-gundem","category-manset","category-son-dakika"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/posts\/283939","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/comments?post=283939"}],"version-history":[{"count":0,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/posts\/283939\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/media\/283940"}],"wp:attachment":[{"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/media?parent=283939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/categories?post=283939"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/tags?post=283939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}