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KATMA DEĞER VERGİSİNDE TEVKİFAT UYGULAMASI

Şubat 2015 Sayı 317

ÖZET

3065 sayılı Kanunun (9/1) inci maddesine göre, mükellefin Türkiye içinde ikametgâhının, işyerinin, kanuni merkezi ve iş merkezinin bulunmaması hallerinde ve gerekli görülen diğer hallerde Maliye Bakanlığı vergi alacağının emniyet altına alınması amacıyla, vergiye tabi işlemlere taraf olanları verginin ödenmesinden sorumlu tutma yetkisine sahiptir. KDV tevkifatı uygulaması, teslim veya hizmet bedeli üzerinden hesaplanan verginin, teslim veya hizmeti yapanlar tarafından değil, bu işlemlere muhatap olanlar tarafından kısmen veya tamamen vergi sorumlusu sıfatıyla beyan edilip ödenmesidir. “Tam tevkifat” işlem bedeli üzerinden hesaplanan verginin tamamının işleme muhatap olan alıcılar tarafından beyan edilip ödenmesi; “kısmi tevkifat” ise hesaplanan verginin Maliye Bakanlığınca belirlenen kısmının, işleme muhatap olan alıcılar tarafından, diğer kısmının ise işlemi (teslim veya hizmeti) yapan tarafından beyan edilip ödenmesidir.

Anahtar Kelimeler: KDV Tevkifatı, Tam Tevkifat, Kısmi Tevkifat, Teslim ve Hizmet

Jel Sınıflandırması: H20,H25,H29

THE PRACTICE OF DEDUCTION IN THE VALUE ADDED TAX

ABSTRACT

According to article (9/1) of the Law no. 3065, in cases where the taxpayer does not have a place of residence, workplace, legal headquarters and a place of business in Turkey and in other cases as deemed appropriate, the Ministry of Finance has the power to hold those who are parties to taxable transactions liable to pay taxes in order to secure the tax receivables. The practice of deduction is the declaration and payment, partially or fully, of the tax calculated using delivery or service fee by those who are parties to these transactions with the title of the tax responsible rather than those who perform the delivery or service. “Full deduction” is the statement and payment of the full tax calculated using the transaction fee by the parties to the transaction; and “partial deduction” is the statement and payment of a part of the calculated tax determined by the Ministry of Finance by recipients who are parties to the transaction, and the other part by those who carry out the transaction (delivery or service).

Keywords: VAT deduction, full deduction, partial deduction, Delivery and Service

Jel Classification: H20,H25,H29

YORUMLAR

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KATMA DEĞER VERGİSİNDE TEVKİFAT UYGULAMASI

Şubat 2015 Sayı 317

ÖZET

Anahtar Kelimeler: KDV Tevkifatı, Tam Tevkifat, Kısmi Tevkifat, Teslim ve Hizmet

Jel Sınıflandırması: H20,H25,H29

THE PRACTICE OF DEDUCTION IN THE VALUE ADDED TAX

ABSTRACT

Keywords: VAT deduction, full deduction, partial deduction, Delivery and Service

Jel Classification: H20,H25,H29

Devamını okumak ve yorum yapmak için giriş yapmalısınız!

YORUMLAR

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