ATO Ba\u015fkan\u0131 Baran,\u00a0yaz\u0131l\u0131 bir a\u00e7\u0131klama yaparak, \u201cTorba Yasa\u201d\u00a0olarak bilinen\u00a0\u201cBaz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131ndaki Kanun Tasar\u0131s\u0131\u201dnda yer alan, KDV Tevkifat\u0131na ili\u015fkin d\u00fczenlemeyle, 2 No\u2019lu KDV beyannamesi ile beyan edilerek \u00f6denen Katma De\u011fer Vergisi\u2019nin indirim konusu yap\u0131lmas\u0131na ili\u015fkin d\u00fczenlemeyi de\u011ferlendirdi.\n
S\u00f6z konusu d\u00fczenleme ile i\u015fletmelerin Katma De\u011fer Vergisi\u2019ni indirim konusu yapabilmesinin, ticaret yapt\u0131\u011f\u0131 i\u015fletmenin KDV tevkifat\u0131 \u00f6demesini yapmas\u0131na ba\u011fl\u0131 k\u0131l\u0131nd\u0131\u011f\u0131n\u0131 kaydeden\u00a0Baran, \u201cHer bir i\u015fletme kendi \u00fcretiminden, ticaretinden, muhasebesinden ve devlete kar\u015f\u0131 y\u00fck\u00fcml\u00fcl\u00fcklerinden sorumludur. Hi\u00e7bir i\u015fletme di\u011fer i\u015fletmenin h\u00fckm\u00fc \u015fahsiyetine ve i\u015flerine m\u00fcdahale hakk\u0131na sahip olmad\u0131\u011f\u0131 gibi kamu alaca\u011f\u0131n\u0131 takip etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc de yoktur. KDV indirimi yapabilmenin ticaret yap\u0131lan i\u015fletmenin KDV tevkifat\u0131ndan sorumlu tutulmas\u0131 hayat\u0131n ger\u00e7eklerine uygun d\u00fc\u015fmez. T\u00fcm sekt\u00f6rler i\u00e7in ekstra bir y\u00fck olu\u015fturacak bu uygulama sekt\u00f6rlerde b\u00fcy\u00fck s\u0131k\u0131nt\u0131lara yol a\u00e7ar\u201d\u00a0diye konu\u015ftu.\n
Baran,\u00a0s\u00f6z konusu d\u00fczenlemenin KDV Tevkifat\u0131 uygulamas\u0131 bulunan demir \u00e7elik,\u00a0 al\u00fcminyum sekt\u00f6rlerinin yan\u0131 s\u0131ra nakliye, dan\u0131\u015fmanl\u0131k ve m\u00fc\u015favirlik hizmetleri gibi sekt\u00f6rleri etkileyece\u011fini s\u00f6yledi.\u00a0Baran,\u00a0maddenin bu haliyle onaylanarak yasala\u015fmas\u0131 halinde, kay\u0131t d\u0131\u015f\u0131na \u00e7\u0131k\u0131\u015f\u0131 art\u0131raca\u011f\u0131n\u0131 belirterek, \u201cS\u00f6z konusu d\u00fczenleme ile bir i\u015fletme, di\u011fer i\u015fletmenin vergi denetmeni gibi \u00e7al\u0131\u015fmak durumunda kalacakt\u0131r ki, bu i\u015f bar\u0131\u015f\u0131n\u0131n bozulmas\u0131na neden olur. Uygulama zorluklar\u0131 nedeniyle i\u015fletmeler yapt\u0131klar\u0131 her ticari i\u015flemde KDV indirimini yapamama ihtimallerini g\u00f6z \u00f6n\u00fcnde bulunduracaklard\u0131r. Bu da, kay\u0131t d\u0131\u015f\u0131na \u00e7\u0131k\u0131\u015f\u0131 art\u0131rma, fiyatlarda y\u00fckselme ve istihdama zarar verme riskini art\u0131r\u0131r\u201d\u00a0dedi.\n
Baran,\u00a0d\u00fczenleme ile KDV beyannamesinin beyan ve \u00f6deme s\u00fcrelerinin de \u00f6ne \u00e7ekilmek istendi\u011fini, bu durumun da uygulamada aksakl\u0131klara neden olaca\u011f\u0131n\u0131 belirterek,\u00a0\u201cKDV Tevkifat\u0131na tabii sekt\u00f6rler uygulaman\u0131n mevcut haliyle devam etmesinin do\u011fru olaca\u011f\u0131 g\u00f6r\u00fc\u015f\u00fcndeler\u201d\u00a0diye konu\u015ftu.\n
Baran,\u00a0ilgili maddenin\u00a0TBMM\u00a0Genel Kurulu\u2019ndan ge\u00e7ti\u011fini hat\u0131rlatarak, tekriri m\u00fczakere yap\u0131lmas\u0131 gerekti\u011fini kaydetti.\n","created_at":"2023-12-21T11:28:10.000000Z","updated_at":"2023-12-21T11:28:10.000000Z"}