{"id":3848,"date":"2018-11-30T15:50:22","date_gmt":"2018-11-30T12:50:22","guid":{"rendered":"https:\/\/bmvd.com.tr\/?p=3848"},"modified":"2018-11-30T15:50:22","modified_gmt":"2018-11-30T12:50:22","slug":"bakir-aluminyum-ve-cinko-mamullerinin-teslimlerindeki-tevkifat-uygulamasi-nasildir","status":"publish","type":"post","link":"https:\/\/bmvd.com.tr\/en\/bakir-aluminyum-ve-cinko-mamullerinin-teslimlerindeki-tevkifat-uygulamasi-nasildir\/","title":{"rendered":"Bak\u0131r, al\u00fcminyum ve \u00e7inko mamullerinin teslimlerindeki tevkifat uygulamas\u0131 nas\u0131ld\u0131r?"},"content":{"rendered":"<p>95 Seri No.lu KDV Genel Tebli\u011finin (104 Seri No.lu KDV Genel Tebli\u011fi ile de\u011fi\u015fik) (7) numaral\u0131 b\u00f6l\u00fcm\u00fcnde hurda metallerden elde edilenler d\u0131\u015f\u0131ndaki bak\u0131r, al\u00fcminyum ve \u00e7inko k\u00fcl\u00e7elerinin tesliminde tevkifat uygulanaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<br \/>\nBuna g\u00f6re, bak\u0131r, al\u00fcminyum ve \u00e7inko \u00fcr\u00fcnlerindeki tevkifat uygulamas\u0131nda hurdadan elde edilme sadece k\u00fcl\u00e7e teslimleri a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r. Dolay\u0131s\u0131yla bak\u0131r, al\u00fcminyum ve \u00e7inko kullan\u0131larak elde edilen \u00fcr\u00fcnlerin tesliminde bu metallerin hurdadan elde edilmi\u015f k\u00fcl\u00e7eden imal edilip edilmediklerinin tevkifat uygulamas\u0131na etkisi bulunmamaktad\u0131r.<br \/>\nBak\u0131r, al\u00fcminyum ve \u00e7inko k\u00fcl\u00e7e ve mamullerindeki tevkifat uygulamas\u0131n\u0131n kapsam\u0131 ile ilgili olarak 97 Seri No.lu KDV Genel Tebli\u011finin (104 Seri No.lu KDV Genel Tebli\u011fi ile de\u011fi\u015fik) (1.2) numaral\u0131 b\u00f6l\u00fcm\u00fcnde; 95 Seri No.lu KDV Genel Tebli\u011finin (7) numaral\u0131 b\u00f6l\u00fcm\u00fcnde belirtilen bak\u0131r, al\u00fcminyum ve \u00e7inko k\u00fcl\u00e7eleri ile kapsam\u0131 96 Seri No.lu KDV Genel Tebli\u011finin (5.3) numaral\u0131 b\u00f6l\u00fcm\u00fc ve bu Tebli\u011f ile belirlenen bak\u0131r, al\u00fcminyum ve \u00e7inko \u00fcr\u00fcnlerinin teslimlerinin tevkifata tabi oldu\u011fu a\u00e7\u0131klamas\u0131 yer almaktad\u0131r.<br \/>\nKonu ile ilgili olarak 30\/6\/2007 tarih ve 26568 say\u0131l\u0131 Resmi Gazetede yay\u0131nlanan 105 Seri No.lu KDV Genel Tebli\u011finin (D) b\u00f6l\u00fcm\u00fcnde de al\u00fcminyum levha ve profil teslimlerindeki tevkifat uygulamas\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>95 Seri No.lu KDV Genel Tebli\u011finin (104 Seri No.lu KDV Genel Tebli\u011fi ile de\u011fi\u015fik) (7) numaral\u0131 b\u00f6l\u00fcm\u00fcnde hurda metallerden elde edilenler d\u0131\u015f\u0131ndaki bak\u0131r, al\u00fcminyum ve \u00e7inko k\u00fcl\u00e7elerinin tesliminde tevkifat uygulanaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Buna g\u00f6re, bak\u0131r, al\u00fcminyum ve \u00e7inko \u00fcr\u00fcnlerindeki tevkifat uygulamas\u0131nda hurdadan elde edilme sadece k\u00fcl\u00e7e teslimleri a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r. Dolay\u0131s\u0131yla bak\u0131r, al\u00fcminyum ve \u00e7inko kullan\u0131larak &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[80,78],"tags":[],"translation":{"provider":"WPGlobus","version":"2.12.2","language":"en","enabled_languages":["tr","en"],"languages":{"tr":{"title":true,"content":true,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/bmvd.com.tr\/en\/wp-json\/wp\/v2\/posts\/3848"}],"collection":[{"href":"https:\/\/bmvd.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bmvd.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bmvd.com.tr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bmvd.com.tr\/en\/wp-json\/wp\/v2\/comments?post=3848"}],"version-history":[{"count":1,"href":"https:\/\/bmvd.com.tr\/en\/wp-json\/wp\/v2\/posts\/3848\/revisions"}],"predecessor-version":[{"id":3849,"href":"https:\/\/bmvd.com.tr\/en\/wp-json\/wp\/v2\/posts\/3848\/revisions\/3849"}],"wp:attachment":[{"href":"https:\/\/bmvd.com.tr\/en\/wp-json\/wp\/v2\/media?parent=3848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bmvd.com.tr\/en\/wp-json\/wp\/v2\/categories?post=3848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bmvd.com.tr\/en\/wp-json\/wp\/v2\/tags?post=3848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}