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<DIV align=left>İADE İŞLEMLERİNDE YILLAR İTİBARİYLE UYGULANACAK LİMİTLER</TD></TR>
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<TD colSpan=15 height=21>A- YMM RAPORU İLE ALINABİLECEK KDV İADESİ ÜST LİMİTLERİ (TAM TASDİK SÖZLEŞMESİ İMZALAMAYANLAR İÇİN)</TD></TR>
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<TD colSpan=5 height=40>İADE HAKKI DOĞURAN İŞLEM</TD>
<TD colSpan=2 height=40>2001 YILI</TD>
<TD colSpan=2 height=40>2002 YILI</TD>
<TD colSpan=2 height=40>2003 YILI</TD>
<TD colSpan=2 height=40>2004 YILI</TD>
<TD colSpan=2 height=40>2005 YILI</TD></TR>
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<TD colSpan=5 height=40>11/1-a, 11/1-c, 13/a, 13/d, 14, 15/b, 9</TD>
<TD colSpan=2 height=40 x:num="60000000000">60.000.000.000</TD>
<TD colSpan=2 height=40 x:num="92000000000">92.000.000.000</TD>
<TD colSpan=2 height=40 x:num="146000000000">146.000.000.000</TD>
<TD colSpan=2 height=40 x:num="188000000000">188.000.000.000</TD>
<TD colSpan=2 height=40 x:num="209000">209.000</TD></TR>
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<TD width=320 colSpan=5 height=40>29/2</TD>
<TD colSpan=2 height=40 x:num="120000000000">120.000.000.000</TD>
<TD colSpan=2 height=40 x:num="184000000000">184.000.000.000</TD>
<TD colSpan=2 height=40 x:num="292000000000">292.000.000.000</TD>
<TD colSpan=2 height=40 x:num="376000000000">376.000.000.000</TD>
<TD colSpan=2 height=40 x:num="418000">418.000</TD></TR>
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<TD width=320 colSpan=5 height=40>11/1-b(Tam Tasdik Sözleşmesi olup olmadığına bakılmaksızın)</TD>
<TD colSpan=2 height=40 x:num="15000000000">15.000.000.000</TD>
<TD colSpan=2 height=40 x:num="23000000000">23.000.000.000</TD>
<TD colSpan=2 height=40 x:num="37000000000">37.000.000.000</TD>
<TD colSpan=2 height=40 x:num="48000000000">48.000.000.000</TD>
<TD colSpan=2 height=40 x:num="53000">53.000</TD></TR>
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<TD colSpan=15 height=21>B- YMM RAPORU İLE YAPILABİLECEK GELİR VE KURUMLAR VERGİSİ İADELERİNDEKİ LİMİTLER</TD></TR>
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<TD width=104 colSpan=2 height=40>2000 VE ÖNCEKİ YILLAR</TD>
<TD colSpan=2 height=40>2001 YILI</TD>
<TD colSpan=2 height=40>2002 YILI</TD>
<TD colSpan=2 height=40>2003 YILI</TD>
<TD colSpan=2 height=40>2004 YILI</TD></TR>
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<TD width=320 colSpan=5 height=112>Tam tasdik sözleşmesi imzalayan mükelleflerin tevkif yoluyla kesilen ve beyanname üzerinden mahsup edemedikleri vergilerin YMM raporuna istinaden nakden ve mahsuben iadesi limiti</TD>
<TD colSpan=2>40.000.000.000.</TD>
<TD width=123 colSpan=2>61.000.000.000. (01.01.2002 Tarihinden Sonra Verilen Beyannameler İçin)</TD>
<TD width=128 colSpan=2>97.000.000.000. (01.01.2003 Tarihinden Sonra Verilen Beyannameler İçin)</TD>
<TD width=128 colSpan=2>100.000.000.000. (252 Seri No.lu Tebliğ ile Belirlenmiştir.) (01.01.2003 Tarihinden Sonra Verilen Beyannameler İçin)</TD>
<TD width=128 colSpan=2>111.000. YTL (01.01.2005 Tarihinden Sonra Verilen Beyannameler İçin)</TD></TR>
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<TD colSpan=15 height=21>C- YMM'LERİN YAPACAKLARI KARŞIT İNCELEMELERE İLİŞKİN LİMİTLER</TD></TR>
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<TD colSpan=5 height=74>İŞLEM TÜRÜ</TD>
<TD width=104 colSpan=2>01.01.2001 Tarihinden İtibaren Düzenlenen Belgeler</TD>
<TD width=123 colSpan=2>01.01.2002 Tarihinden İtibaren Düzenlenen Belgeler</TD>
<TD width=128 colSpan=2>01.01.2003 Tarihinden İtibaren Düzenlenen Belgeler</TD>
<TD width=128 colSpan=2>01.01.2004 Tarihinden İtibaren Düzenlenen Belgeler</TD>
<TD width=128 colSpan=2>01.01.2005 Tarihinden İtibaren Düzenlenen Belgeler</TD></TR>
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<TD width=320 colSpan=5 height=37>Karşıt inceleme yapılmasının zorunlu olmadığı haller</TD>
<TD colSpan=2 x:num="3120000000">3.120.000.000</TD>
<TD colSpan=2 x:num="4779840000">4.779.840.000</TD>
<TD colSpan=2 x:num="7599945600">7.599.945.600</TD>
<TD colSpan=2 x:num="9765930096">9.765.930.096</TD>
<TD colSpan=2 x:num="10859.71">10.859,71</TD></TR>
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<TD width=320 colSpan=5 height=68>Bir mükelleften bir aylık dönemde yapılan mal ve hizmet alımları toplamının aşması halinde karşıt inceleme yapılması gereken limit</TD>
<TD colSpan=2 x:num="9360000000">9.360.000.000</TD>
<TD colSpan=2 x:num="14339520000">14.339.520.000</TD>
<TD colSpan=2 x:num="22799836800">22.799.836.800</TD>
<TD colSpan=2 x:num="29297790288">29.297.790.288</TD>
<TD colSpan=2 x:num="32579.14">32.579,14</TD></TR>
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<TD colSpan=15 height=21>D- İNDİRİMLİ ORANA TABİ İŞLEMLERDE YILLIK KDV İADESİ ALINMASINA İLİŞKİN LİMİTLER</TD></TR>
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<TD colSpan=2 height=30>2000 YILI</TD>
<TD colSpan=2 height=30>2001 YILI</TD>
<TD colSpan=2 height=30>2002 YILI</TD>
<TD colSpan=2 height=30>2003 YILI</TD>
<TD colSpan=2 height=30>2004 YILI</TD></TR>
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<TD width=320 colSpan=5 height=22>İade yapılabilmesi için aşılması gereken limit</TD>
<TD colSpan=2 x:num="2000000000">2.000.000.000</TD>
<TD colSpan=2 x:num="4000000000">4.000.000.000</TD>
<TD colSpan=2 x:num="6400000000">6.400.000.000</TD>
<TD colSpan=2 x:num="8200000000">8.200.000.000</TD>
<TD colSpan=2 x:num="9100">9.100</TD></TR></T></TABLE></TD>
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