{"id":11079,"date":"2019-12-31T16:37:51","date_gmt":"2019-12-31T13:37:51","guid":{"rendered":"http:\/\/localhost:8080\/?p=11079"},"modified":"2026-10-19T10:37:06","modified_gmt":"2026-10-19T07:37:06","slug":"kdv-iadesi-ve-ilave-vergi-indirimi-hakkinda","status":"publish","type":"post","link":"https:\/\/kompozit.org.tr\/en\/kdv-iadesi-ve-ilave-vergi-indirimi-hakkinda\/","title":{"rendered":"KDV \u0130adesi ve \u0130lave Vergi \u0130ndirimi Hakk\u0131nda"},"content":{"rendered":"<p>30.12.2019 tarih ve 30994 Say\u0131l\u0131 Resmi Gazetede, <em>\u201c3065 Say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun Ge\u00e7ici 37 nci Maddesi ile 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanununun Ge\u00e7ici 9 uncu Maddesinin Uygulanma S\u00fcreleri Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 1950)\u201d <\/em>(Cumhurba\u015fkan\u0131 Karar\u0131) yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>Bu Karar kapsam\u0131nda;<\/p>\n<ul>\n<li>3065 Say\u0131l\u0131 KDV Kanununun, imalat sanayiine y\u00f6nelik yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda yap\u0131lan yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri nedeniyle y\u00fcklenilen ve indirim yoluyla giderilemeyen <strong>katma de\u011fer vergisinin iade edilmesi<\/strong> hakk\u0131ndaki ge\u00e7ici 37 nci maddesi, mezkur maddede d\u00fczenlendi\u011fi \u015fekilde, <strong>2020 ve 2021<\/strong> y\u0131llar\u0131nda y\u00fcklenilen ve indirim yoluyla giderilemeyen katma de\u011fer vergisi i\u00e7in de uygulanmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>2012\/3305 say\u0131l\u0131 BKK ile daha \u00f6nceki kararlara istinaden imalat sanayiine y\u00f6nelik (US-97 Kodu: 15-37) d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgeleri kapsam\u0131nda, <strong>1\/1\/2020-31\/12\/2022<\/strong> tarihleri aras\u0131nda ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131m harcamalar\u0131 i\u00e7in b\u00f6lgesel ve stratejik te\u015fvik uygulamalar\u0131 kapsam\u0131nda <strong>vergi indirimi deste\u011finde<\/strong> uygulanacak yat\u0131r\u0131ma katk\u0131 oranlar\u0131 her bir b\u00f6lgede ge\u00e7erli olan yat\u0131r\u0131ma katk\u0131 oran\u0131 <strong>15 puan<\/strong> ilave edilmek suretiyle, kurumlar vergisi veya gelir vergisi indirimi t\u00fcm b\u00f6lgelerde <strong>y\u00fczde y\u00fcz oran\u0131nda<\/strong> ve yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n yat\u0131r\u0131m d\u00f6neminde yat\u0131r\u0131mc\u0131n\u0131n di\u011fer faaliyetlerinden elde etti\u011fi kazan\u00e7lar\u0131na uygulanacak oran\u0131 <strong>y\u00fczde y\u00fcz olmak<\/strong> \u00fczere, te\u015fvik belgesi \u00fczerinde herhangi bir i\u015flem yap\u0131lmaks\u0131z\u0131n uygulanaca\u011f\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<p><strong>3065 Say\u0131l\u0131 KDV Kanununun \u0130lgili Maddesi<\/strong><\/p>\n<p><strong>\u0130lgili 2012\/3305 Say\u0131l\u0131 Bakanlar Kurulu Karar\u0131<\/strong><\/p>\n<p><strong>Ge\u00e7ici Madde 37- (Ek: 18\/1\/2017-6770\/10 md.)<sup>(1)<\/sup><\/strong><\/p>\n<p>\u0130malat sanayiine y\u00f6nelik yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda;<\/p>\n<p>a) Asgari 50 milyon T\u00fcrk liras\u0131 tutar\u0131nda sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri nedeniyle <strong>2017, 2018 ve 2019<\/strong> y\u0131llar\u0131nda y\u00fcklenilen ve <strong>2017, 2018 ve 2019<\/strong> y\u0131llar\u0131n\u0131n alt\u0131 ayl\u0131k d\u00f6nemleri itibar\u0131yla indirim yoluyla telafi edilemeyen katma de\u011fer vergisi alt\u0131 ayl\u0131k d\u00f6nemleri izleyen bir y\u0131l i\u00e7erisinde, <sup>(1)(3)<\/sup><\/p>\n<p>b) 50 milyon T\u00fcrk liras\u0131 tutar\u0131na kadar sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri nedeniyle <strong>2017, 2018 ve 2019<\/strong> y\u0131llar\u0131nda y\u00fcklenilen ve 2017, 2018 ve 2019 y\u0131l\u0131 sonuna kadar indirim yoluyla telafi edilemeyen <strong>katma de\u011fer vergisi<\/strong> izleyen y\u0131l i\u00e7erisinde, <sup>(1)(3)<\/sup><\/p>\n<p>talep edilmesi halinde <strong>belge sahibi m\u00fckellefe iade olunur<\/strong>. Te\u015fvik belgesine konu yat\u0131r\u0131m\u0131n tamamlanmamas\u0131 halinde, iade edilen vergiler, vergi ziya\u0131 cezas\u0131 uygulanarak iade tarihinden itibaren gecikme faizi ile birlikte tahsil edilir. Bu vergiler ve cezalarda zamana\u015f\u0131m\u0131, verginin tarh\u0131n\u0131 veya cezan\u0131n kesilmesini gerektiren durumun meydana geldi\u011fi tarihi takip eden takvim y\u0131l\u0131 ba\u015f\u0131nda ba\u015flar.<\/p>\n<p>Cumhurba\u015fkan\u0131, birinci f\u0131krada yer alan s\u00fcreleri, bitiminden itibaren, s\u00fcrelerin bitimini takip eden her bir takvim y\u0131l\u0131 itibar\u0131yla ayr\u0131 ayr\u0131 ya da birlikte, be\u015f y\u0131la kadar uzatmaya yetkilidir.<\/p>\n<p>Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/p>\n<p><strong>GE\u00c7\u0130C\u0130 MADDE 8-<\/strong> (1) Bu Karar ve daha \u00f6nceki kararlara istinaden imalat sanayiine y\u00f6nelik (US97 Kodu:15-37) d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgeleri kapsam\u0131nda, <strong>1\/1\/2017 ile 31\/12\/2019<\/strong> tarihleri aras\u0131nda ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131m harcamalar\u0131 i\u00e7in;<\/p>\n<p>a) Bina-in\u015faat harcamalar\u0131nda KDV iadesi,<\/p>\n<p>b)(De\u011fi\u015fik:RG-07\/08\/2019-30855)B\u00f6lgesel ve stratejik te\u015fvik uygulamalar\u0131 kapsam\u0131nda vergi indirimi deste\u011finde uygulanacak yat\u0131r\u0131ma katk\u0131 oranlar\u0131 her bir b\u00f6lgede ge\u00e7erli olan <strong><em>yat\u0131r\u0131ma katk\u0131 oran\u0131na 15 puan ilave<\/em><\/strong> edilmek suretiyle, kurumlar vergisi veya gelir vergisi indirimi t\u00fcm b\u00f6lgelerde <strong>y\u00fczde y\u00fcz oran\u0131nda<\/strong> ve yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n yat\u0131r\u0131m d\u00f6neminde yat\u0131r\u0131mc\u0131n\u0131n di\u011fer faaliyetlerinden elde etti\u011fi kazan\u00e7lar\u0131na uygulanacak oran\u0131 y\u00fczde y\u00fcz olmak \u00fczere, te\u015fvik belgesi \u00fczerinde herhangi bir i\u015flem yap\u0131lmaks\u0131z\u0131n uygulan\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"<p>30.12.2019 tarih ve 30994 Say\u0131l\u0131 Resmi Gazetede, \u201c3065 Say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun Ge\u00e7ici 37 nci Maddesi ile 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanununun Ge\u00e7ici 9 uncu Maddesinin Uygulanma S\u00fcreleri Hakk\u0131nda Karar (Karar\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-11079","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\/11079","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=11079"}],"version-history":[{"count":1,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/11079\/revisions"}],"predecessor-version":[{"id":11080,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/11079\/revisions\/11080"}],"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=11079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/categories?post=11079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/tags?post=11079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}