KDV tevkifatı ve inşaat işleri uygulaması örneği
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Dosyalar
Tarih
2016
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Namık Kemal Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/embargoedAccess
Özet
Katma Değer Vergisinde tevkifat müessesesinin kapsamı son yıllarda artma eğilimindedir. Özellikle 2012 yılında yayınlanan 117 seri No.lu KDV Genel Tebliği ile pek çok işlem tevkifat kapsamına alınmıştır .Bunlardan birisi de inşaat sektörü ile ilgili olup "Yapım İşleri İle Bu İşlerle Birlikte İfa Edilen Mühendislik-Mimarlık ve Etüt-Proje Hizmetleri"dir. İnşaat sektörü Türkiye'nin ekonomik kalkınmasında lokomotif olarak sayılan sektörlerden birisidir. Genelde KDV tevkifatında özel olarak da yapım işlerinde tevkifat uygulanma safhasında çeşitli sorunlarla karşılaşılmaktadır. Bu çalışmada KDV tevkifatı ile ilgili yasal düzenlemeler incelenmiş, ortaya çıkan sorunlara Maliye Bakanlığı Gelir İdaresi Başkanlığının verdiği özelgeler tevkifat başlıklarına göre ayrıma tabi tutularak çalışmaya dahil edilmiştir.
The scope and content of witholding mechanism in Value added tax(VAT) tend to expand in recent years. Particularly with the General Communique on Value added tax with serial number 117 which is issued by Ministry of Finance in 2012, lots of transactions were subjected to the withholding tax. One of these is "Constructional works related to Construction Industry, Architectural and Engineering Works and Consultancy Projects" Construction sector is known as locomotive sector for the development of Turkey. In generally in all sectors and in especially in building sector, Lots of problems are encountered in withholding mechanism in VAT. In these study, legal regulations for witholding mechanisms in VAT and in building sector were reviewed. Emerging issues with explanatory notes of Revenue Administration of Ministry of Finance are included to this study.
The scope and content of witholding mechanism in Value added tax(VAT) tend to expand in recent years. Particularly with the General Communique on Value added tax with serial number 117 which is issued by Ministry of Finance in 2012, lots of transactions were subjected to the withholding tax. One of these is "Constructional works related to Construction Industry, Architectural and Engineering Works and Consultancy Projects" Construction sector is known as locomotive sector for the development of Turkey. In generally in all sectors and in especially in building sector, Lots of problems are encountered in withholding mechanism in VAT. In these study, legal regulations for witholding mechanisms in VAT and in building sector were reviewed. Emerging issues with explanatory notes of Revenue Administration of Ministry of Finance are included to this study.
Açıklama
Anahtar Kelimeler
KDV, Tevkifat, İnşaat, Uygulama, örnek, application, construction, example, withholding, value added tax
