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arkadaşlar diyelim ki alıcıyla belli bir tutardan anlaşılmış ve tevkifata konu bir faturada satıcının eline geçecek toplam tutar tevkifat tutarı kadar azalmış olacak değil mi?
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KDV Tevkifatı Nedir?</span>
KDV
tevkifatı</span> uygulaması, teslim edilen mal veya hizmet bedeli üzerinden
hesaplanan KDV’nin, teslim veya hizmeti yapanlar tarafından değil, bu işlemlere
muhatap olanlar tarafından kısmen veya tamamen vergi sorumlusu sıfatıyla beyan
edilip ödenmesidir.</span>
KDV Tevkifatı Uygulamasında
Amaç Nedir?</span>
KDV
tevkifatı uygulamasında amaç devletin KDV alacağını teminat altına almasıdır.
Bir başka deyişle devlet alacağı KDV’yi bir şekilde garanti altına almak
istemektedir. Dikkat edilirse KDV tevkifatı daha çok KDV tahsilatının
düşük olduğu sektörlerde uygulanmaktadır. Örneğin Özel Güvenlik Sektöründe
devlet Özel Güvenlik firmalarından yeteri derecede KDV tahsilatı yapamadığını
belirlemiş ve özel güvenlik hizmetlerine KDV tevkifatı getirmiştir.
Böylece özel güvenlik firmalarının ödeyeceği KDV’nin bir kısmını bir hizmeti
alan firma sorumlu sıfatıyla özel güvenlik firması adına ödemektedir.</span>
Hangi Hizmetler Tevkifata
Tabidirve Hangi Kuruluşlar Tevkifat Yapacaktır?</span>
Bazı
tevkifatlar tüm KDV mükellefleri için getirilmiştir. Örneğin şirketlerin
birbirlerine yaptıkları işgücü temin hizmeti tüm KDV mükellefleri tarafından
tevkifatlı bir şekilde yapılmaktadır. Ancak aşağıda belirtilen konularda
verilen hizmetler KDV tevkifatlı olmak zorundadır.</span>
1- Yapım
işleri ile bu işlere ilişkin mühendislik-mimarlık ve etüt-proje hizmetleri,</span>
2-
Temizlik, bahçe ve çevre bakım hizmetleri,</span>
3- Özel
güvenlik hizmetleri,</span>
4- Makine,
teçhizat, demirbaş ve taşıtlara ait tadil, bakım ve onarım hizmetleri,</span>
5- Her
türlü yemek servisi,</span>
6- Danışmanlık
ve denetim hizmetleri,</span>
7- Yapı
denetim hizmetleri,</span>
8- Hisse
senetleri İstanbul Menkul Kıymetler Borsasına kote edilmiş şirketler.</span>
Ancak
yukarıda verilen hizmetler sadece aşağıdaki kurum ve kuruluşlara verildiğinde
tevkifatlı olmak zorundadır.</span>
1- Genel
bütçeye dahil daireler, katma bütçeli idareler, il özel idareleri,
belediyeler,Köyler ve bunların teşkil ettikleri birlikler,</span>
2- Döner
sermayeli kuruluşlar,</span>
3- Kanunla
kurulan kamu kurum ve kuruluşları,</span>
4- Kamu
kurumu niteliğindeki meslek kuruluşları,</span>
5-
Üniversiteler (vakıf üniversiteleri hariç),</span>
6- Kanunla
kurulan veya tüzel kişiliği haiz emekli ve yardım sandıkları,</span>
7-
Bankalar ve özel finans kurumları,</span>
8- Kamu
iktisadi teşebbüsleri (Kamu İktisadi Kuruluşları, İktisadi Devlet
Teşekkülleri),</span>
9- Özelleştirme
kapsamındaki kuruluşlar,</span>
10-
Organize sanayi bölgeleri ile menkul kıymetler, vadeli işlemler borsaları dahil
bütün borsalar,</span>
11-
Yarıdan fazla hissesi doğrudan yukarıda sayılan kurum ve kuruluşlara ait olan
(tek başına ya da birlikte) kurum, kuruluş ve işletmeler,</span>
12- Hisse
senetleri İstanbul Menkul Kıymetler Borsasına kote edilmiş şirketler.</span>
Tevkifat Yapılmamasının
Cezası Var Mıdır?</span>
Faturayı
düzenleyen tarafın KDV’yi tevkifatlı yapmamasının belli bir cezai müeyyidesi
yoktur. Burada asıl risk faturayı alan taraftadır. Öyle ki, faturayı düzenleyen
taraf KDV tevkifatı yapmayı unutmuşsa bile faturayı alan tarafın söz konusu KDV
sanki tevkifatlıymış gibi karşı taraf adına yine de sorumlu sıfatıyla 2 nolu
KDV beyannamesi ile KDV’yi beyan etmek zorundadır. Aksi halde beyan etmesi
gerekirken beyan etmediği KDV için re’sen tarhiyat yapılacağı ve vergi ziyaı
cezası salınacağı unutulmamalıdır.</span>
KDV Tevkifatında Tevkifat
Oranları Nedir?</span>
KDV
Tevkifatı uygulamasında tevkifat oranları tevkifata konu olan hizmetler
itibariyle farklı farklı belirlenmiştir. Tevkifat oranlarının tamamı aşağıdaki
linkten öğrenilebilir.</span>
https://www.gib.gov.tr/index.php?id=1028</span></span>
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-
kdv tevkifatında sorumlu her ne kadar karşı taraf ta olsa siz niye vuk vecibelerini yerine getirmediniz diye usulsüzlük sizede gelebilir fatura kesenler için söylüyorum...
Yetkileriniz
- Konu Acma Yetkiniz Yok
- Cevap Yazma Yetkiniz Yok
- Eklenti Yükleme Yetkiniz Yok
- Mesajınızı Değiştirme Yetkiniz Yok
-
Forum Kuralları