Jrrr T
Transkript
Jrrr T
-'l T,C. cf, LiR iDARESI BA$(ANLIc I izMIR T'ERGI DAIRESi BA$KANLIdI Mlikellef Hizherlcri KDV v. Dller v€rgiler Crup Mitd[rtil60 S.yr :2ll52l95.troleg,U0tl -o2.a8tl-'? Konn : Unjvcdir. raafindrn sc.b.s 9a|Fn suEkrioramt eEinTcnlil hizmcri alrnoas hllinde bu kiril.E &Lmelei. v..silendirilmcsi Iqi : 2l l1T Jrrr b'skerbor sahGran Arar U: - 3[ Hr?o[ izMiR XATIP CELEBI TJNiv. SIRAIEJi GELI$T, DAIRE BASKANLIGI iirk Oryoni* san.vl adlssi Mab. Hrvritrbrso!$ No:JJ 2 Brt.ri'tt CigMZMIR 29105/20rlbnhli&.lg.Lt.pfomu. llside krytlr ijulse rulcp lbmunuzda, UniveNilenDi. $erb€st otadt 9a|9r. rahsr6n .yl|k ol.ral egibcnlik hizmeli ahdrlr k diize.lencr h!rcam pusuhsrda % 20 C.tir v€,lisi rddrar yrp'ld'g b.linil.Ek, b,hsi geccn hmma puslts'nda KDV k sinrisi yrp'trp y!pnm.y&rg, ile t lonr.mc v.rilip v.rilrcy.cel i hususu.dr Balke|lgmr S6dt!0 r.teD editm.*r.dii I.CELIR Vf, RCISi KANUNU YdNUNDf, N r9r er,lr Cclir veraisi Krnununun 6l inci maddesind.. icEr, r$wptu labi w heli i bir baalt Alual cat4antaru httur ba tg qt .n pna w drto tt. fiEIM |e pam c knel.dr lebr l. n N nteletdtr \Er:n lic tk ttdzneh tmimt, *aM tutuhatt tMoli ettntutuk tuhihd, tahsisot,.am, dws, huu halh, pjn, il7adir.. *z1thp era bar*t &nat att,tuta dtanni! otMt ww bil dtatht nwsb.r nklianl. otnamat '{idet tad' e tm'n hcth ht wdea ,.^tttu!" ,ryn;d,ln, ttuIuhos qw mhi4ini detislimz." denitnilft. uidd. Ayo K{nunun 65 jnci maddcsinde H, tutlu ptb*t dastek faatirplh&n .tiat kMketal S.rtun n{Ll fulhEh wtda!..Ln uvde tahli a.\di!p, ,tni ryu N,Iptt hita4c wya . t4nmu day.n?4 w ti.oi duhty.n? rldtun irtz rtra|\Ei |,lA, ervdlutLl rxt4da kend. mn i h?\abtno lofi /uarl,, hutlune)e-\rntm\n,. i*. Ayn' Krnunun 66 ncl m.dd.sinde Slrhz! nene* faatiwti,, nutad h.sttt halini. ita e,baia.i,r ,t n\\].A t-rlii.tint nene*len hnlta hir i. vN gdpr ite deran'|t olara* lEflr'tnat bu tug .hgtrtit@.... hoknn \.r at6akr.dk. t&nl.r lrth.r ft,].t .ib \t-d. Serbeslm.sleklaliy.rindclnaunsur,iutiycrinehjdycdcnzilade$hsigatrtnrya,bitimsl vcr.mesleki bilgilc vcja iha$$ dalsnGdrr Dn aetydi. &rh€31 resLk tutiycri ot.bitmdi igin s.liri doim edin ilni r. dr dd.ti hitsi ky. it i,g dryrh otn6, sFrn.id.dir Diger ranftln, g€Fk ihFt ge@ke elb.sr m*Lt ke.ncr em*e &ysnqn aclir unsurldndr cn.k, bn iw€En. i.bi otnlkszn rrh"i *.umlutuk aidnd. mn sc.besr mesl.k kaanglsmdo !e hcsrb,d raprrmbdu. tlndi [. r'.rrroi (@r)1s1mtuk .* ,_,.,c, , u" ., ,"_, \ ", (0?r){3r434 eF& rn reruk^g \\vrnndbsdh ", '- , 16 -' 6v*a*",""."^"." Scrbcn meslcl .l6oplo, ldlirllcini yrpdten n0ir€rileri.. teF h yapng, kim*1.rc b€Eh olm.z, ir shiplcrinden .dn v. |.lim.! llmab. rlcai uygulm.s'nd. i$, b.lti itylrinc ba!l' vc bi! iweEne tabiolorak, igv.rc.in enir ve l5tiroltan dotsultusunda 9!tr!ma siz tonusudur Bu h0l[nLc g&e, bi iinir*icnt ih sd€ k@uu 4irnd @nd. sdzt.F. r4snm& b.*eibol dirFnlil hiati hMldhn ncd olrmk ve€isi K.nununun 94/l ve 103 0.c[ nltlue.irc sbE y!p'l rc bc Lpd6& .&M d.&rlddinlip bn o.dldin c.til v.qilendnilm4i g.@lnckredii a.5ka bir ifldeyle, e'le c,ihqin 0niv€6ndi2i..mn ve l.timr! alhd. c.trlmd h.tinde 6<h6.ldin o.ra del vdgi|adnitn6i, !rcoL etirm€n ite 0.ivc6iteniz aB6& hcinansi trp'ld bn hiher sdtern€si bulunnamasi ve st'z konusu l,,tiyctin egitnen hhfindan bt ois.niaro; komakezrn, kedi $rublulugu altrtula. ilni. mcsleki bil8i ve ibrisrna daya.atlk bird€n tuta sll'etlc$nilmeii rdi mulad m.sl.k h.tind. ifa dilmesi durumund. sr6.* ned.k fuli'€ii otlak dclprlqdirilm6i E bw B6E v..giladirillgi 8@k*gi t biidn rI- xaTMA DECER vERclslK,aNUNU ydN0NDIN 1065 eyri x.n Dcgr \4ql'i (KDv) (r|]ltx|N, - I inci daddesindcr To.*iye,de ljcari, rmi. zimi raaliler vc slbe$ mestek tirtiveri (.'T8ernd. )ap'lm cllim re hih.rienn KDv kbi otdugu. ricd, inor. /,d, rutiyd ,t. (r*{ msbr tuliydinin d.v.nl'l'g'. r.pemr rc n'iqtilin'n '. cehr v.rsni KMunu hiiriimt.nm s6r.Cchr YeBF' Krnununda ar'kht butunmad'g' hatt.rde. ti,l( ticaE( K,nunu \e drg.r,tsiti m.\zuar hukiimlein. 90re tayin ve respnedil.ccAi. - 4 0ncn mrddcaiode; Hincrin, t6tim vc Ldim $y,tan halcr it. mt irfialru dgmdr trt.n irl.mld ouugq b{ irl.ml.rin bir 9.yi rapr.k, irlmk, o.ydana sc.imet. inol dm.lq 6@molq tcmizlehet, muhlf.a .|heL haztrlmsk, degot.ndimek, kimtamak, bn r€yi yapmMayr taahh0r etnek gibi tekillerde !cl9cktctcbilcceEi! uncu modd.sinin (l) run.Eb fitshd. is. h0kc efin T0rkiyc iqind. itmetsih,nr. .ily.rinin,- 9kanuni -hatb,a" me.kczi vs ir m.rkczinin butunhlmN hrltcrinde,. g.rcirigo.itbn aig". Maliy. B.l6nt|l ldgi llasgmrn emniyel alrrna dhnmrr lnacrlh. vd8iy. nbi ilt;lere raof old|r vcBini. iid.mcsi.dd etudturuhoy.lkisire ship olduEu, hokUh ahmaainm'i'. Bu t.lkiye htinaden yaymlanan tt? Seri No.tu Kt)V Cenel 'l!bli!inin (3.1.2) bijliimi'nde lcvkiaal yrphakla sdnlu tudl.nlar. 02) b6tinii.& revkirar uygula.rcal hindl.r, (1,3) bdrihtud. ir cvriit uysut@t not r*timtai sy,lm,ir Teblilin (3.2.13,) boliim0nd. iF, KDv miikelbn$i tlBfindcn sol3 eyrl Knma.kli LhtuSle rL ed,tcn \c reltigd. iffi h.tinitftrq di&r if.tirui. tl0 mnr& K Dv w*i6tr uysuts(,$ b<trriitnisrir .cieller Lp$r'nd/k i&(. turun HInn hizrld vc Bra .ltnenlik gdrc. m.rtrsk1i cC. a,s. do J4p,rr sozterne r,pemrnd. od.n.n 'tL '.(ntcr da du\hlnl'l ts hwn.r d(,'cnir uld nr.tiginde ot.ntm tDV n,n tonuluna tr Arrt. bu hiltrerteirn. eg,rmen )s dr ddn,)nmtrr kmrrddl \(nd, \uruntu.Jit&, akrne nm'. me\reli b.lgi \c finerlm.. dajaru-,t mubd m$tck otsBt g.4a enintm.si hatmoe, laz rouq h@(lt.r *ltcsr m6kt ratildit pem,nda deg..hndnit*trf Bu uldin..eg,h.n ]a d p ,. ,r- v!,aai.o x'.,,r'( / c ii i/nu (Br)4crr s"u,..g, ctsr' : gr.rrhik^, tr 24. + .,:1 'ta. Il fttt, *",' *!"-'c, &nrttunlMn 0riw6ir.ni4 v.rditi d.!ard'r hiztrrld, KDV Knnun6 | imi Mdd6i s.E{i@ KDV F i.ti oLol E Il? Sri tb.luxDvcin l T.bliai.i! (3.213.) baludi k romn& tl0 ondxh KDv r4,ldi!a r.!i nnl||.lrt III.VERGT USUL X^I'{UNU YONONDEN I ey'! vclli Usl Krnununun, 'ls4 edici l6t ot b€tnkn 22? ami m!!.sinin binnci i*tutnd., Bu Lt.tndt olsi& h.htn oha ka, bu lbnw edE tututah e tciitt tonslola ola niwb.t w MLhE ait oln brdb'h t rti*i M.builir" hokmon. v.rilmirrir Sd2 kdusu loytunn i* ml.. *$!nu. 229 rc not..tip m.dd.Lri L y.r .ls, f!ru, 'lr gide pBulrir. 2 mosuhdl r mkb@ *klindcti b.lg.Ldd h.d.ngi bifti il. cvsik cdilnBi S.EkftkEdir Bu ilibel., 0e0m0 rlh8l.rl. ol.. molleb.t d.y.nrl.E} E$i* .dilmii aru.lu bul!nn|t|!d'r kr nunclcl.E !n byrld'n rcsik l.E Ayn' K.nununun 236 rB m!&Lsind. S.tb.t es/* .rbobL ed.ti l@liratl.riP ilitrth iinu tataildt 4in iti ntsha red.l tultbdu twin etwt w bir n'rthsm hnietir4 |emL nttteid. ^ r. ptk! b4 ra,bd t'!*, - .btd Mbuit4lj'd.dh " hltnorJ,lrvqiliittii k*E L. tu q d&didat bEk Ai dlful bo,Aoat) ffiq,t ,*h!.de. rM S.t .tStb rd ole, b.tbd. tl*l o.E! b.t t L,t E,'iA tobi hiet.r&N Ndd @tt dd.*Lti Ein bt&o Ntn@-.. M.ztu Keunu 23aimi m.dd.sind. Cdb y.t8ij/ hUkm0nc tq tailhitrir S! nib.na, univ.Fncniz ilc .girncnlit hihdi v.rn kig !c'nd. irci irwH itirkbinin bulonIB h.lifllc, y.plr dd.h.l.rin lcFr sytlmar gdkrith&.2t1 S.yrh \tigi Usl r.,tlllMo 238 iei mdd6i'b 3a.! 0ni6iroiz nEtnds 0.€ bo'dw deahnmi Ol. ytnd!. 4nm.nlik hiacta clbcst ft31.k tuliyai Eb6r rGLt n*.ha kd tignin Lndi .rn vc hcsbrM C.l$m.s' hrlind. is olu&n ln bo liti r@f'n&n ad* !e *du Frcsiid. r.p|lD dbnLdsi !.Elml&dir bir gilgi .di.ilm.rini riq .dcrim, ri SIDAL l') Bu o-lF 2 rl rri' \4iti U.urx r.', !E.E,:! ,|dt d{nrdr odrru hd& F, a., r drD dur }dr{ br,6ihn i,. tu &r!..4.6i:dii (-) ridi''iu 6ir lyii dir'rii ota {El&-y. ..' ;,. i :J!,! 4dnu h.tid. h{ riilrqiiiu dr9B,ytr cri bir dirBiicT.d4o^ni6€Bik $'ruE irtr:5r.. r! i{r. ed.r.r \q!i irii i*irm fti, rE+|nmiyd; J cuiuirn sde xxo r/ x2(' 17.r{tr &id'i4 ir ri$i : Mlmd sosocul ie$e !p.$ El*h r^aisqidinnhFYtr c.tn u:lM,