{"id":10993,"date":"2019-12-24T21:59:56","date_gmt":"2019-12-24T18:59:56","guid":{"rendered":"http:\/\/localhost:8080\/?p=10993"},"modified":"2026-10-19T10:37:05","modified_gmt":"2026-10-19T07:37:05","slug":"makine-techizat-alimlarinda-kdv-istisnasi","status":"publish","type":"post","link":"https:\/\/kompozit.org.tr\/en\/makine-techizat-alimlarinda-kdv-istisnasi\/","title":{"rendered":"Makine-Te\u00e7hizat Al\u0131mlar\u0131nda KDV \u0130stisnas\u0131"},"content":{"rendered":"<p>Daha \u00f6nce <strong><em>31\/12\/2019 tarihine<\/em><\/strong> kadar Sanayi Sicil Belgesini haiz m\u00fckelleflerce m\u00fcnhas\u0131ran \u0130malat Sanayiinde kullan\u0131lmak \u00fczere temin edilen yeni makina ve te\u00e7hizat i\u00e7in sa\u011flanan KDV istisnas\u0131 s\u00fcresi; 24\/12\/2019 tarih ve 30988 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan <a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/12\/20191224-4.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"> 7201 say\u0131l\u0131 Kamula\u015ft\u0131rma Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/a> ile <strong><em>31\/12\/2022<\/em><\/strong> tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Te\u015fviklerin ge\u00e7erli oldu\u011fu Makine ve Te\u00e7hizat Listesine (<a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2018\/05\/20180505-7.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2018\/11674 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n<\/a> 4. Maddesi ile belirlenen) <a href=\"https:\/\/1drv.ms\/b\/s!AvA4x730lOhbgvlAzjP0xOH6Gbyw9Q\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/1drv.ms\/b\/s!AvA4x730lOhbgvlAzjP0xOH6Gbyw9Q<\/a> linkinden eri\u015febilirsiniz.<\/p>\n<p><strong>Kimler yararlanabilir? <\/strong><\/p>\n<p>6948 say\u0131l\u0131 Sanayi Sicili Kanununa g\u00f6re Sanayi Sicil Belgesini haiz m\u00fckellefler, m\u00fcnhas\u0131ran \u0130malat Sanayiinde kullan\u0131lmak \u00fczere 31\/12\/2022 tarihine kadar yap\u0131lan yeni makina ve te\u00e7hizat al\u0131mlar\u0131 i\u00e7in yararlanabilir.<\/p>\n<p><strong>\u0130lgili Kanun H\u00fck\u00fcmleri<\/strong><\/p>\n<p>Te\u015fvik Kapsam\u0131<\/p>\n<p>\u0130lgili Kanun Maddeleri<\/p>\n<p>3065 say\u0131l\u0131 KDV Kanununun Ge\u00e7ici 39. Maddesi<\/p>\n<p>Makine ve Te\u00e7hizat i\u00e7in KDV \u0130stisnas\u0131<\/p>\n<p>7201 say\u0131l\u0131 Kamula\u015ft\u0131rma Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanununun 8. Maddesi<\/p>\n<p><strong>3065 say\u0131l\u0131 KDV Kanununun Ge\u00e7ici 39. Maddesi<\/strong><\/p>\n<p>17\/4\/1957 tarihli ve 6948 say\u0131l\u0131 Sanayi Sicili Kanununa g\u00f6re sanayi sicil belgesini haiz katma de\u011fer vergisi m\u00fckelleflerine m\u00fcnhas\u0131ran imalat sanayiinde kullan\u0131lmak \u00fczere yap\u0131lan yeni makina ve te\u00e7hizat teslimleri ile 26\/6\/2001 tarihli ve 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu kapsam\u0131ndaki teknoloji geli\u015ftirme b\u00f6lgesi ile ihtisas teknoloji geli\u015ftirme b\u00f6lgesinde, 28\/2\/2008 tarihli ve 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun kapsam\u0131ndaki Ar-Ge ve Tasar\u0131m Merkezlerinde, 3\/7\/2014 tarihli ve 6550 say\u0131l\u0131 Ara\u015ft\u0131rma Altyap\u0131lar\u0131n\u0131n Desteklenmesine Dair Kanun kapsam\u0131ndaki ara\u015ft\u0131rma laboratuvarlar\u0131nda Ar-Ge, yenilik ve tasar\u0131m faaliyetlerinde bulunanlara, m\u00fcnhas\u0131ran bu faaliyetlerinde kullan\u0131lmak \u00fczere yap\u0131lan yeni makina ve te\u00e7hizat teslimleri <strong> 31\/12\/2022<\/strong> tarihine kadar katma de\u011fer vergisinden m\u00fcstesnad\u0131r.<\/p>\n<p>Bu kapsamda yap\u0131lan teslimler nedeniyle y\u00fcklenilen vergiler, vergiye tabi i\u015flemler \u00fczerinden hesaplanan vergiden indirilir. \u0130ndirim yoluyla telafi edilemeyen vergiler, bu Kanunun 32 nci maddesi h\u00fckm\u00fc uyar\u0131nca istisna kapsam\u0131nda i\u015flem yapan m\u00fckellefin talebi \u00fczerine iade edilir.<\/p>\n<p>\u0130stisna kapsam\u0131nda al\u0131nan makina ve te\u00e7hizat\u0131n, teslim tarihini takip eden takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren \u00fc\u00e7 y\u0131l i\u00e7inde; imalat sanayii veya Ar-Ge, yenilik ve tasar\u0131m faaliyetleri d\u0131\u015f\u0131nda kullan\u0131lmas\u0131 veya elden \u00e7\u0131kar\u0131lmas\u0131 hallerinde, zaman\u0131nda al\u0131nmayan vergi al\u0131c\u0131dan, vergi ziya\u0131 cezas\u0131 uygulanarak gecikme faizi ile birlikte tahsil edilir. Zaman\u0131nda al\u0131nmayan vergiler ile vergi cezalar\u0131nda zamana\u015f\u0131m\u0131, verginin tarh\u0131n\u0131 veya cezan\u0131n kesilmesini gerektiren durumun meydana geldi\u011fi tarihi takip eden takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ba\u015flar.<\/p>\n<p>\u0130malat sanayiinde kullan\u0131lmak \u00fczere istisna kapsam\u0131nda teslim edilecek makina ve te\u00e7hizat\u0131 belirlemeye ve birinci f\u0131krada yer alan s\u00fcreyi iki y\u0131la kadar uzatmaya Cumhurba\u015fkan\u0131, bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/p>","protected":false},"excerpt":{"rendered":"<p>Daha \u00f6nce 31\/12\/2019 tarihine kadar Sanayi Sicil Belgesini haiz m\u00fckelleflerce m\u00fcnhas\u0131ran \u0130malat Sanayiinde kullan\u0131lmak \u00fczere temin edilen yeni makina ve te\u00e7hizat i\u00e7in sa\u011flanan KDV istisnas\u0131 s\u00fcresi; 24\/12\/2019 tarih ve 30988 say\u0131l\u0131 Resmi\u2026<\/p>","protected":false},"author":1,"featured_media":10994,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-10993","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyurular"],"_links":{"self":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/10993","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/comments?post=10993"}],"version-history":[{"count":1,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/10993\/revisions"}],"predecessor-version":[{"id":10995,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/10993\/revisions\/10995"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media\/10994"}],"wp:attachment":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media?parent=10993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/categories?post=10993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/tags?post=10993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}