{"id":2869,"date":"2020-05-08T09:00:29","date_gmt":"2020-05-08T06:00:29","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2869"},"modified":"2020-11-23T19:01:58","modified_gmt":"2020-11-23T16:01:58","slug":"mucbir-sebep-doneminde-kdv-iade-uygulamasi","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/","title":{"rendered":"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131"},"content":{"rendered":"<p><strong>No : 2020-56<\/strong><\/p>\n<p><strong>Tarih : <\/strong>8 May\u0131s 2020<\/p>\n<p><strong>Konu :<\/strong>518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi \u0130le \u0130lan Edilen M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131<\/p>\n<p>26\/4\/2014 tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (VI\/\u00c7-1.) b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n<p>Bilindi\u011fi \u00fczere, 24\/3\/2020 tarihli ve 31078 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile \u00c7in Halk Cumhuriyetinin Vuhan kentinde ortaya \u00e7\u0131kan ve bir\u00e7ok \u00fclkeye yay\u0131lan Koronavir\u00fcs (COVID-19) salg\u0131n\u0131ndan ve bu kapsamda al\u0131nan tedbirlerden do\u011frudan etkilenen ve mezkur Tebli\u011f ile belirlenen m\u00fckelleflerin m\u00fccbir sebep halinde oldu\u011funun kabul edilmesi uygun bulunmu\u015f ve m\u00fccbir sebep kapsam\u0131nda bulunan m\u00fckelleflerin ilgili d\u00f6nemlere ili\u015fkin KDV beyannamelerinin verilme s\u00fcresi ileri tarihe uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>M\u00fccbir sebep d\u00f6neminde KDV iade taleplerinin yerine getirilmesinde, bu Tebli\u011fin muhtelif b\u00f6l\u00fcmlerinde iade t\u00fcrleri itibar\u0131yla belirlenen usul ve esaslar korunmakla birlikte, 518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin 4 \u00fcnc\u00fc maddesinde yer alan KDV beyannamelerinin (uzayan) verilme tarihini takip eden ayba\u015f\u0131na kadar yap\u0131lacak iade taleplerine (ATU ve \u00f6n kontrol raporuna dayal\u0131 iadeler hari\u00e7) istinaden KDV\u0130RA sistemi taraf\u0131ndan yap\u0131lan sorgulama neticesinde \u00fcretilecek \u201cKDV \u0130adesi Kontrol Raporu\u201dnda yer alan sonu\u00e7lar bak\u0131m\u0131ndan a\u015fa\u011f\u0131da belirtilen usul ve esaslar do\u011frultusunda i\u015flem tesis edilmesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p><strong>\u00a0<\/strong><strong>Tebli\u011fde Yer Alan \u00c7\u00f6z\u00fcm Nedir?<\/strong><\/p>\n<p>M\u00fccbir sebep hallerinden yararlanarak KDV Beyanlar\u0131 Temmuz ay\u0131 sonuna ertelenmi\u015f olup, bunlardan mal ve hizmet alanlar\u0131n bu al\u0131mlar\u0131 ile ilgili y\u00fcklendikleri KDV\u2019nin iadesi i\u00e7in temmuz ay\u0131 sonunun beklenecek olmas\u0131ndan kaynakl\u0131 \u00f6ng\u00f6r\u00fclen \u00e7\u00f6z\u00fcm; Teminatla iade yapmakt\u0131r. Tebli\u011fe g\u00f6re m\u00fccbir sebepler kapsam\u0131nda KDV beyanlar\u0131 ertelenen m\u00fckelleflerden al\u0131nan mal ve hizmetlerle ilgili y\u00fcklenilen KDV tutarlar\u0131 bu m\u00fckellefler KDV beyannamesi verinceye kadar teminat g\u00f6sterilmek kayd\u0131yla iade edilebilecektir. Bu kapsamda;<\/p>\n<p><strong>Mahsuben \u0130adelerde;<\/strong><\/p>\n<p>KDV\u0130RA (KDV \u0130adesi Risk Analizi) sistemi taraf\u0131ndan yap\u0131lan sorgulama neticesinde \u00fcretilen kontrol raporunda, al\u0131m yap\u0131lan m\u00fckelleflerin (alt m\u00fckellefler dahil) m\u00fccbir sebep nedeniyle KDV beyannamesi vermemesi ve\/veya Ba-Bs bildiriminde bulunmamas\u0131ndan kaynakland\u0131\u011f\u0131 tespit edilen olumsuzluklara isabet eden k\u0131sm\u0131n mahsuben iadesi;<\/p>\n<ul>\n<li>H\u0130S (H\u0131zland\u0131r\u0131lm\u0131\u015f \u0130ade Sistemi) sertifikas\u0131 sahibi m\u00fckelleflerin iade taleplerinde, bu tutar\u0131n %12,5\u2019i oran\u0131nda,<\/li>\n<li>\u0130TUS (\u0130ndirimli Teminat Uygulamas\u0131 Sistemi) sertifikas\u0131 sahibi m\u00fckelleflerin iade taleplerinde, bu tutar\u0131n %25\u2019i oran\u0131nda,<\/li>\n<li>H\u0130S ve \u0130TUS sertifikas\u0131 sahibi olmayan m\u00fckelleflerin YMM raporu, vergi inceleme raporu veya teminat aranmayan iade taleplerinde %50\u2019si oran\u0131nda, YMM raporu, vergi inceleme raporu veya teminat aranan iade taleplerinde ise bu tutar\u0131n %120\u2019si oran\u0131nda<\/li>\n<\/ul>\n<p><strong>Nakden \u0130adelerde;<\/strong><\/p>\n<p>KDV\u0130RA (KDV \u0130adesi Risk Analizi) sistemi taraf\u0131ndan yap\u0131lan sorgulama neticesinde \u00fcretilen kontrol raporunda, al\u0131m yap\u0131lan m\u00fckelleflerin (alt m\u00fckellefler dahil) m\u00fccbir sebep nedeniyle KDV beyannamesi vermemesi ve\/veya Ba-Bs bildiriminde bulunmamas\u0131ndan kaynakland\u0131\u011f\u0131 tespit edilen olumsuzluklara isabet eden k\u0131sm\u0131n nakden iadesi;<\/p>\n<ul>\n<li>H\u0130S (H\u0131zland\u0131r\u0131lm\u0131\u015f \u0130ade Sistemi) sertifikas\u0131 sahibi m\u00fckelleflerin iade taleplerinde, bu tutar\u0131n %30\u2019u oran\u0131nda,<\/li>\n<li>\u0130TUS (\u0130ndirimli Teminat Uygulamas\u0131 Sistemi) sertifikas\u0131 sahibi m\u00fckelleflerin iade taleplerinde, bu tutar\u0131n %60\u2019\u0131 oran\u0131nda,<\/li>\n<li>H\u0130S ve \u0130TUS sertifikas\u0131 sahibi olmayan m\u00fckelleflerin iade taleplerinde, bu tutar\u0131n %120\u2019si oran\u0131nda teminat verilmesi halinde verginin iadesi yap\u0131lacakt\u0131r.<\/li>\n<\/ul>\n<p><strong>De\u011ferlendirme<\/strong><\/p>\n<p><strong>\u00a0<\/strong>Tebli\u011fde, YMM raporu ile yap\u0131lacak nakdi iadeler i\u00e7in yap\u0131lmas\u0131 zorunlu olan kar\u015f\u0131t inceleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn COV\u0130D-19 salg\u0131n\u0131 nedeniyle ger\u00e7ekle\u015ftirilemiyor olmas\u0131 sorununa herhangi bir \u00e7\u00f6z\u00fcm getirilemedi\u011fi g\u00f6r\u00fclmektedir.<\/p>\n<p>Getirilen \u00e7\u00f6z\u00fcm sadece teminat g\u00f6sterebilecek finansal duruma sahip firmalar i\u00e7in bir alternatif olabilir. \u00d6zellikle teminat alman\u0131n da maliyetlerinin oldu\u011fu g\u00f6z ard\u0131 edilmemelidir.<\/p>\n<p>S\u00f6z konusu d\u00fczenleme ve KDV iade s\u00fcre\u00e7leriyle ilgili beklentilerle ilgili di\u011fer geli\u015fmeleri de sizlere duyurmaya devam ediyor olaca\u011f\u0131z.<\/p>\n<p>Bu b\u00fcltende ge\u00e7en herhangi bir konuyla ilgili sorular\u0131n\u0131z i\u00e7in dolayl\u0131 vergiler ve KDV iadesi dan\u0131\u015fmanlar\u0131m\u0131za ula\u015fabilirsiniz.<\/p>\n<p><em>Te\u015fekk\u00fcrler say\u0131n \u0130brahim Aksoy <\/em><\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-0  avia-builder-el-no-sibling ' ><a href='https:\/\/ia.com.tr\/wp-content\/uploads\/2020\/05\/2020-56-M\u00fccbir-Sebep-S\u00fcresinde-kdv-iadesi-v2.pdf' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-large avia-position-left ' target=\"_blank\" rel=\"noopener\"><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue82d' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >Download PDF<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>26\/4\/2014 tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (VI\/\u00c7-1.) b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n<p>Bilindi\u011fi \u00fczere, 24\/3\/2020 tarihli ve 31078 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile \u00c7in Halk Cumhuriyetinin Vuhan kentinde ortaya \u00e7\u0131kan ve bir\u00e7ok \u00fclkeye yay\u0131lan Koronavir\u00fcs (COVID-19) salg\u0131n\u0131ndan ve bu kapsamda al\u0131nan tedbirlerden do\u011frudan etkilenen ve mezkur Tebli\u011f ile belirlenen m\u00fckelleflerin m\u00fccbir sebep halinde oldu\u011funun kabul edilmesi uygun bulunmu\u015f ve m\u00fccbir sebep kapsam\u0131nda bulunan m\u00fckelleflerin ilgili d\u00f6nemlere ili\u015fkin KDV beyannamelerinin verilme s\u00fcresi ileri tarihe uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"author":3,"featured_media":2498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,61,55],"tags":[],"class_list":["post-2869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2020tr-sirkuler","category-covidtr","category-memorandumlar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131<\/title>\n<meta name=\"description\" content=\"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131\" \/>\n<meta property=\"og:description\" content=\"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/\" \/>\n<meta property=\"og:site_name\" content=\"IA | Accounting | Payroll | Tax | Paralegal | Audit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IndependentAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2020-05-08T06:00:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-23T16:01:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\" \/>\n\t<meta property=\"og:image:width\" content=\"80\" \/>\n\t<meta property=\"og:image:height\" content=\"80\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Independent Accounting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Independent Accounting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/\"},\"author\":{\"name\":\"Independent Accounting\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34\"},\"headline\":\"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131\",\"datePublished\":\"2020-05-08T06:00:29+00:00\",\"dateModified\":\"2020-11-23T16:01:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/\"},\"wordCount\":807,\"publisher\":{\"@id\":\"https:\/\/ia.com.tr\/#organization\"},\"image\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"articleSection\":[\"2020tr\",\"covidtr\",\"Memorandumlar\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/\",\"url\":\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/\",\"name\":\"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131\",\"isPartOf\":{\"@id\":\"https:\/\/ia.com.tr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"datePublished\":\"2020-05-08T06:00:29+00:00\",\"dateModified\":\"2020-11-23T16:01:58+00:00\",\"description\":\"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131\",\"breadcrumb\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#primaryimage\",\"url\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"contentUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"width\":80,\"height\":80},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/ia.com.tr\/tr\/ana-sayfa\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/ia.com.tr\/#website\",\"url\":\"https:\/\/ia.com.tr\/\",\"name\":\"IA | Accounting | Payroll | Tax | Paralegal | Audit\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/ia.com.tr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/ia.com.tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/ia.com.tr\/#organization\",\"name\":\"INDEPENDENT ACCOUNTANTS & ADVISORS\",\"url\":\"https:\/\/ia.com.tr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg\",\"contentUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg\",\"width\":193,\"height\":193,\"caption\":\"INDEPENDENT ACCOUNTANTS & ADVISORS\"},\"image\":{\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/IndependentAccountants\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34\",\"name\":\"Independent Accounting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g\",\"caption\":\"Independent Accounting\"},\"url\":\"https:\/\/ia.com.tr\/tr\/author\/ia-editor\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131","description":"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/","og_locale":"tr_TR","og_type":"article","og_title":"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131","og_description":"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131","og_url":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/","og_site_name":"IA | Accounting | Payroll | Tax | Paralegal | Audit","article_publisher":"https:\/\/www.facebook.com\/IndependentAccountants","article_published_time":"2020-05-08T06:00:29+00:00","article_modified_time":"2020-11-23T16:01:58+00:00","og_image":[{"width":80,"height":80,"url":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","type":"image\/png"}],"author":"Independent Accounting","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"Independent Accounting","Tahmini okuma s\u00fcresi":"4 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#article","isPartOf":{"@id":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/"},"author":{"name":"Independent Accounting","@id":"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34"},"headline":"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131","datePublished":"2020-05-08T06:00:29+00:00","dateModified":"2020-11-23T16:01:58+00:00","mainEntityOfPage":{"@id":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/"},"wordCount":807,"publisher":{"@id":"https:\/\/ia.com.tr\/#organization"},"image":{"@id":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#primaryimage"},"thumbnailUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","articleSection":["2020tr","covidtr","Memorandumlar"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/","url":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/","name":"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131","isPartOf":{"@id":"https:\/\/ia.com.tr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#primaryimage"},"image":{"@id":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#primaryimage"},"thumbnailUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","datePublished":"2020-05-08T06:00:29+00:00","dateModified":"2020-11-23T16:01:58+00:00","description":"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131","breadcrumb":{"@id":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#primaryimage","url":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","contentUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","width":80,"height":80},{"@type":"BreadcrumbList","@id":"https:\/\/ia.com.tr\/tr\/mucbir-sebep-doneminde-kdv-iade-uygulamasi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ia.com.tr\/tr\/ana-sayfa\/"},{"@type":"ListItem","position":2,"name":"M\u00fccbir Sebep D\u00f6neminde KDV \u0130ade Uygulamas\u0131"}]},{"@type":"WebSite","@id":"https:\/\/ia.com.tr\/#website","url":"https:\/\/ia.com.tr\/","name":"IA | Accounting | Payroll | Tax | Paralegal | Audit","description":"","publisher":{"@id":"https:\/\/ia.com.tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ia.com.tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/ia.com.tr\/#organization","name":"INDEPENDENT ACCOUNTANTS & ADVISORS","url":"https:\/\/ia.com.tr\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/","url":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg","contentUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg","width":193,"height":193,"caption":"INDEPENDENT ACCOUNTANTS & ADVISORS"},"image":{"@id":"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/IndependentAccountants"]},{"@type":"Person","@id":"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34","name":"Independent Accounting","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/ia.com.tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g","caption":"Independent Accounting"},"url":"https:\/\/ia.com.tr\/tr\/author\/ia-editor\/"}]}},"_links":{"self":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts\/2869","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/comments?post=2869"}],"version-history":[{"count":3,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts\/2869\/revisions"}],"predecessor-version":[{"id":2872,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts\/2869\/revisions\/2872"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/media\/2498"}],"wp:attachment":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/media?parent=2869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/categories?post=2869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/tags?post=2869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}