{"id":18892,"date":"2020-12-28T10:42:09","date_gmt":"2020-12-28T10:42:09","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=18892"},"modified":"2020-12-28T10:43:39","modified_gmt":"2020-12-28T10:43:39","slug":"resim_harc_istisna_hkk_teblig","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/resim_harc_istisna_hkk_teblig\/","title":{"rendered":"\u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131nda Tebli\u011f (\u0130hracat: 2017\/4)&#8217;de"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18892\" class=\"elementor elementor-18892\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-5bfd45d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"5bfd45d1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c28f48d elementor-column elementor-col-100 elementor-top-column\" data-id=\"6c28f48d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd7beec elementor-widget elementor-widget-heading\" data-id=\"cd7beec\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131nda Tebli\u011f (\u0130hracat: 2017\/4)'de <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23391d42 elementor-widget elementor-widget-text-editor\" data-id=\"23391d42\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><html xmlns:v=\"urn:schemas-microsoft-com:vml\" xmlns:o=\"urn:schemas-microsoft-com:office:office\" xmlns:w=\"urn:schemas-microsoft-com:office:word\" xmlns:m=\"http:\/\/schemas.microsoft.com\/office\/2004\/12\/omml\" xmlns=\"http:\/\/www.w3.org\/TR\/REC-html40\"><head><meta http-equiv=Content-Type content=\"text\/html; 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\u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131nda; Elektronik ortamda tan\u0131mlanan firmalar\u0131n vergi resim har\u00e7 istisnas\u0131 belgesi almak \u00fczere, tebli\u011f ekinde belirtilen bilgi ve belgelerle birlikte elektronik ortamda Bakanl\u0131\u011fa m\u00fcracaat etmeleri gerekir. <o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Firmalar taraf\u0131ndan ibraz edilen bilgi ve belgeler, aksi sabit oluncaya kadar do\u011fru olarak kabul edilir. Bakanl\u0131k\u00e7a, tebli\u011f ekinde belirtilen bilgi ve belgelerin incelenmesi sonucunda vergi resim har\u00e7 istisnas\u0131 belgesi d\u00fczenlenebilir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>Bilgilerinize, <o:p><\/o:p><\/span><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=\"100%\" style='width:100%;margin-left:-.4pt;border-collapse:collapse'><tr><td width=\"100%\" valign=top style='width:100.0%;padding:0cm 5.4pt 0cm 5.4pt'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=\"100%\" style='width:100.0%;border-collapse:collapse'><tr style='height:15.85pt'><td width=\"100%\" style='width:100.0%;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt'><p class=MsoNormal style='line-height:12.0pt'><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>26 Aral\u0131k 2020 CUMARTES\u0130<\/span><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><td width=\"100%\" style='width:100.0%;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt'><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'><b><span style='font-size:12.0pt;font-family:\"Palatino Linotype\",\"serif\";color:maroon;mso-fareast-language:TR'>Resm\u00ee Gazete<\/span><\/b><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><td width=\"100%\" style='width:100.0%;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt'><p class=MsoNormal align=right style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:right'><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>Say\u0131 : 31346<\/span><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=\"100%\" colspan=3 style='width:100.0%;padding:0cm 5.4pt 0cm 5.4pt;height:24.0pt'><p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:center'><b><span style='font-size:9.0pt;font-family:\"Arial\",\"sans-serif\";color:navy;mso-fareast-language:TR'>TEBL\u0130\u011e<\/span><\/b><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=\"100%\" colspan=3 style='width:100.0%;padding:0cm 5.4pt 0cm 5.4pt;height:24.0pt'><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt'><u><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>Ticaret Bakanl\u0131\u011f\u0131ndan:<\/span><\/u><u><span style='font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/u><\/p><p class=MsoNormal align=center style='margin-top:2.8pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>\u0130HRACAT, TRANS\u0130T T\u0130CARET, \u0130HRACAT SAYILAN SATI\u015e VE TESL\u0130MLER \u0130LE<\/span><\/b><b><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>D\u00d6V\u0130Z KAZANDIRICI H\u0130ZMET VE FAAL\u0130YETLERDE VERG\u0130, RES\u0130M VE<\/span><\/b><b><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>HAR\u00c7 \u0130ST\u0130SNASI HAKKINDA TEBL\u0130\u011e (\u0130HRACAT: 2017\/4)&#8217;DE<\/span><\/b><b><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e<\/span><\/b><b><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal align=center style='margin-bottom:8.5pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>(\u0130HRACAT 2020\/17)<\/span><\/b><b><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 1 &#8211;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&nbsp;18\/5\/2017&nbsp;tarihli ve 30070 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan \u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131nda Tebli\u011f (\u0130hracat: 2017\/4)&#8217;in 7&nbsp;nci&nbsp;maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;<b>MADDE 7 &#8211;&nbsp;<\/b>(1) Elektronik ortamda tan\u0131mlanan firmalar\u0131n vergi resim har\u00e7 istisnas\u0131 belgesi almak \u00fczere, Ek-1&#8217;de belirtilen bilgi ve belgelerle birlikte elektronik ortamda Bakanl\u0131\u011fa m\u00fcracaat etmeleri gerekir. Firmalar taraf\u0131ndan ibraz edilen bilgi ve belgeler, aksi sabit oluncaya kadar do\u011fru olarak kabul edilir. Bakanl\u0131k\u00e7a, Ek-1&#8217;de belirtilen bilgi ve belgelerin incelenmesi sonucunda vergi resim har\u00e7 istisnas\u0131 belgesi d\u00fczenlenebilir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>(2) Vergi resim har\u00e7 istisnas\u0131 belgeleri ithal hakk\u0131 i\u00e7ermedi\u011finden, ithalata mesnet te\u015fkil etmez.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>(3) Belge d\u00fczenlenmesi durumunda, d\u00fczenlenen belgeye ili\u015fkin bilgilere, belge hakk\u0131nda i\u015flem yapacak kurum ve kurulu\u015flarca elektronik ortamda eri\u015filebilir.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 2 &#8211;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&nbsp;Ayn\u0131 Tebli\u011fin 18 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;(4) \u0130ptal edilen belge kapsam\u0131nda uygulanan istisnalar\u0131n 19 uncu madde h\u00fckm\u00fc \u00e7er\u00e7evesinde iptal i\u015flemi, ilgili T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 \u015fubesine ve istisnalar\u0131n tahsil edilmesi i\u00e7in ilgili vergi dairesine bildirilir. Ayr\u0131ca, iptal edilen belgeye ili\u015fkin bilgilere belge hakk\u0131nda i\u015flem yapan kurum ve kurulu\u015flarca elektronik ortamda eri\u015filebilir.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 3 &#8211;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&nbsp;Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-bottom:5.65pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 4 &#8211;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&nbsp;Bu Tebli\u011f h\u00fck\u00fcmlerini Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=\"100%\" colspan=3 style='width:100.0%;padding:0cm 5.4pt 0cm 5.4pt;height:24.0pt'><table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=\"90%\" style='width:90.0%;background:white;border-collapse:collapse'><tr><td width=100% colspan=3 style='width:100%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>Tebli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete&#8217;nin<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=50% colspan=2 style='width:50%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>Tarihi<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><td width=50% style='width:50%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>Say\u0131s\u0131<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=50% colspan=2 style='width:50%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>18\/5\/2017<o:p><\/o:p><\/span><\/p><\/td><td width=50% style='width:50%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>30070<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=100% colspan=3 style='width:100%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>Tebli\u011fde De\u011fi\u015fiklik Yapan Tebli\u011flerin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete&#8217;nin<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=50% colspan=2 style='width:50%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>Tarihi<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><td width=50% style='width:50%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>Say\u0131s\u0131<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=20% style='width:20%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>1-<o:p><\/o:p><\/span><\/p><\/td><td width=40% style='width:40%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>31\/12\/2018<o:p><\/o:p><\/span><\/p><\/td><td width=40% style='width:40%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>30642 (4. 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M\u00fckerrer)<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=20% style='width:20%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>4-<o:p><\/o:p><\/span><\/p><\/td><td width=40% style='width:40%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>23\/9\/2020<o:p><\/o:p><\/span><\/p><\/td><td width=40% style='width:40%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>31253<o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt'><u><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/u><\/p><\/td><\/tr><\/table><\/td><\/tr><\/table><\/div><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><span style='font-size:7.5pt;font-family:\"Arial\",\"sans-serif\";color:#1F497D;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black'>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/span><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131nda Tebli\u011f (\u0130hracat: 2017\/4)&#8217;de &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131nda; Elektronik ortamda tan\u0131mlanan firmalar\u0131n vergi resim har\u00e7 istisnas\u0131 belgesi almak \u00fczere,<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/resim_harc_istisna_hkk_teblig\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":783,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-18892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/18892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/comments?post=18892"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/18892\/revisions"}],"predecessor-version":[{"id":18894,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/18892\/revisions\/18894"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/783"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=18892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=18892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=18892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}