{"id":38668,"date":"2021-06-21T04:49:29","date_gmt":"2021-06-21T04:49:29","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38668"},"modified":"2021-06-21T04:51:34","modified_gmt":"2021-06-21T04:51:34","slug":"diib_fire_oranlarinin_gerceklesen_fire_oranlariyla_degistirilmesi_hakkinda","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/diib_fire_oranlarinin_gerceklesen_fire_oranlariyla_degistirilmesi_hakkinda\/","title":{"rendered":"Dahilde \u0130\u015fleme \u0130zin belgesi al\u0131n\u0131rken belirlenen fire ve kullan\u0131m oranlar\u0131n\u0131n ger\u00e7ekle\u015fen fire ve kullan\u0131m oranlar\u0131 olarak revize edilmesi zorunlulu\u011fu"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38668\" class=\"elementor elementor-38668\" 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-2eede179 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"2eede179\" 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-26f14d70 elementor-column elementor-col-100 elementor-top-column\" data-id=\"26f14d70\" 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-8f5ad75 elementor-widget elementor-widget-heading\" data-id=\"8f5ad75\" 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\">Dahilde \u0130\u015fleme \u0130zin belgesi al\u0131n\u0131rken belirlenen fire ve kullan\u0131m oranlar\u0131n\u0131n ger\u00e7ekle\u015fen fire ve kullan\u0131m oranlar\u0131 olarak revize edilmesi zorunlulu\u011fu<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fbe5205 elementor-widget elementor-widget-text-editor\" data-id=\"2fbe5205\" 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; charset=iso-8859-9\"><meta name=Generator content=\"Microsoft Word 14 (filtered medium)\"><style><!--\n\/* Font Definitions *\/\n@font-face\n\t{font-family:\"Cambria Math\";\n\tpanose-1:2 4 5 3 5 4 6 3 2 4;}\n@font-face\n\t{font-family:Calibri;\n\tpanose-1:2 15 5 2 2 2 4 3 2 4;}\n@font-face\n\t{font-family:Tahoma;\n\tpanose-1:2 11 6 4 3 5 4 4 2 4;}\n\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{margin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\na:link, span.MsoHyperlink\n\t{mso-style-priority:99;\n\tcolor:blue;\n\ttext-decoration:underline;}\na:visited, span.MsoHyperlinkFollowed\n\t{mso-style-priority:99;\n\tcolor:purple;\n\ttext-decoration:underline;}\np\n\t{mso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.MsoAcetate, li.MsoAcetate, div.MsoAcetate\n\t{mso-style-priority:99;\n\tmso-style-link:\"Balon Metni Char\";\n\tmargin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:8.0pt;\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\nspan.E-postaStili17\n\t{mso-style-type:personal-compose;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:windowtext;}\nspan.BalonMetniChar\n\t{mso-style-name:\"Balon Metni Char\";\n\tmso-style-priority:99;\n\tmso-style-link:\"Balon Metni\";\n\tfont-family:\"Tahoma\",\"sans-serif\";}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\n@page WordSection1\n\t{size:612.0pt 792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1026\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=blue vlink=purple><div class=WordSection1><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:15.0pt;margin-left:0cm;background:white'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";mso-fareast-language:EN-US'>Ticaret Bakanl\u0131\u011f\u0131ndan gelen 14.06.2021 tarihli yaz\u0131yla 2015\/2 say\u0131l\u0131 Tekstil, Konfeksiyon, Deri ve Deri \u00dcr\u00fcnlerine ili\u015fkin Dahilde \u0130\u015fleme Rejimi Genelgesinin &#8220;fire oranlar\u0131&#8221; ba\u015fl\u0131kl\u0131 8. Maddesinde &#8220;\u0130\u015fbu Genelge&#8217;de belirtilen oranlar\u0131 a\u015fmamak (a\u015fmas\u0131 halinde, Genelge&#8217;deki oranlar esas al\u0131n\u0131r.) kayd\u0131yla kapasite raporundaki (kapasite raporu d\u00fczenlenmeyen \u00fcretim faaliyetleri i\u00e7in ilgili kurumdan al\u0131nan belge) fire, kullan\u0131m ve ikincil i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn oranlar\u0131 esas al\u0131narak D\u0130\u0130B d\u00fczenlenir. Bahse konu fire oranlar\u0131n\u0131n kapasite raporunda yer almas\u0131 halinde ise, Genelge&#8217;de belirtilen oranlar\u0131 a\u015fmamak kayd\u0131yla kapasite raporundaki fire oranlar\u0131 esas al\u0131n\u0131r. Ancak, belge kapatma a\u015famas\u0131nda ger\u00e7ekle\u015fen fire oranlar\u0131 belge d\u00fczenlenme a\u015famas\u0131ndaki fire oranlar\u0131ndan d\u00fc\u015f\u00fck ise ger\u00e7ekle\u015fen fire oranlar\u0131 dikkate al\u0131narak belge taahh\u00fct hesab\u0131 kapat\u0131l\u0131r. Ancak, i\u015fbu Genelge&#8217;de belirtilen fire ve kullan\u0131m oranlar\u0131 azami oranlar\u0131 g\u00f6stermekte olup, s\u00f6z konusu oranlar\u0131n D\u0130\u0130B d\u00fczenlenmesi a\u015famas\u0131nda esas al\u0131nmas\u0131 Tebli\u011f&#8217;in 44 \u00fcnc\u00fc maddesi h\u00fck\u00fcmleri \u00e7er\u00e7evesinde firman\u0131n sorumlulu\u011funu ortadan kald\u0131rmaz.&#8221; h\u00fckm\u00fc yer almaktad\u0131r. Genelge ile ilgili olarak, Bakanl\u0131\u011f\u0131m\u0131z Rehberlik ve Tefti\u015f Ba\u015fkanl\u0131\u011f\u0131 Ticaret M\u00fcfetti\u015fi, taraf\u0131ndan d\u00fczenlenen 30.11.2020 tarihli Kontrol Raporunda; Dahilde \u0130\u015fleme \u0130zin belgelerinin d\u00fczenlenme a\u015famas\u0131nda firmalar\u0131n fire ve kullan\u0131m oranlar\u0131n\u0131 genelgeye g\u00f6re azami oranlar \u00fczerinden beyan ederek belge talebinde bulunduklar\u0131 ancak M\u00fcfetti\u015fliklerince bizzat yap\u0131lan incelemelerde fiiliyatta bunun \u00e7ok alt\u0131nda rakamlarla \u00fcretim yap\u0131ld\u0131\u011f\u0131n\u0131n tespit edildi\u011finin ifade edilmesi \u00fczerine bu husus Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcm\u00fczce de de\u011ferlendirilmi\u015f ve Genelgenin 8. Maddesi kapsam\u0131nda ilave baz\u0131 kararlar al\u0131nmas\u0131 zarureti do\u011fmu\u015ftur. Bu ba\u011flamda, Tekstil ve Konfeksiyon sekt\u00f6r\u00fcnde bundan sonra d\u00fczenlenecek t\u00fcm belgelere Genelgede yer alan yukar\u0131daki h\u00fck\u00fcmle ilgili konuya bir kez daha dikkat \u00e7ekilebilmesini teminen &#8220;\u0130\u015f bu belge kapsam\u0131nda \u00fcretilecek \u00fcr\u00fcnler i\u00e7in verilen fire ve kullan\u0131m oranlar\u0131, 2015\/2 say\u0131l\u0131 Genelgeye g\u00f6re verilebilecek azami oranlar olup, \u00fcretim a\u015famas\u0131nda ger\u00e7ekle\u015fen de\u011ferlerin bu oranlar\u0131n alt\u0131nda kalmas\u0131 durumunda an\u0131lan Genelgenin 8. maddesinde de yer ald\u0131\u011f\u0131 \u00fczere kapatma i\u015flemlerinin bu oranlar \u00fczerinden ger\u00e7ekle\u015ftirilmesine y\u00f6nelik belgenin revize edilmesi firman\u0131n sorumlulu\u011fundad\u0131r.&#8221; \u00f6zel \u015fart\u0131n\u0131n konulmas\u0131na karar verilmi\u015ftir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:15.0pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";mso-fareast-language:EN-US'>Bu \u00e7er\u00e7evede, yukar\u0131da bahsi ge\u00e7en hususlarla ilgili firmalar\u0131m\u0131z\u0131n ileride ya\u015fanacak ma\u011fduriyetlerinin \u00f6n\u00fcne ge\u00e7ilebilmesini teminen; 2015\/2 say\u0131l\u0131 Tekstil, Konfeksiyon, Deri ve Deri \u00dcr\u00fcnlerine ili\u015fkin Dahilde \u0130\u015fleme Rejimi Genelgesinin yay\u0131mlanma tarihi olan 13.05.2015 tarihinden sonra d\u00fczenlenmi\u015f t\u00fcm belgelerin bir defaya mahsus olmak \u00fczere yaz\u0131m\u0131z tarihinden itibaren <b><u>3 ay<\/u> <\/b>i\u00e7erisinde ba\u011fl\u0131 bulunduklar\u0131 B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fcne m\u00fcracaat ederek ger\u00e7ekle\u015fen fire ve kullan\u0131m oranlar\u0131n\u0131 beyan ederek gerekli d\u00fczeltme i\u015flemlerinin yap\u0131lmas\u0131na olanak sa\u011fland\u0131\u011f\u0131 bildirilmi\u015ftir. Ayr\u0131ca, Taahh\u00fct hesab\u0131 kapat\u0131lm\u0131\u015f olan belgelerde de yeniden bir yaz\u0131\u015fmaya gerek kalmaks\u0131z\u0131n B\u00f6lge M\u00fcd\u00fcrl\u00fcklerince taahh\u00fct hesab\u0131 a\u00e7\u0131larak yeni duruma g\u00f6re kapatma i\u015flemlerinin tekemm\u00fcl ettirilmesi gerekmektedir.&#8221; denilmi\u015ftir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/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>Dahilde \u0130\u015fleme \u0130zin belgesi al\u0131n\u0131rken belirlenen fire ve kullan\u0131m oranlar\u0131n\u0131n ger\u00e7ekle\u015fen fire ve kullan\u0131m oranlar\u0131 olarak revize edilmesi zorunlulu\u011fu Ticaret Bakanl\u0131\u011f\u0131ndan gelen 14.06.2021 tarihli yaz\u0131yla 2015\/2 say\u0131l\u0131 Tekstil, Konfeksiyon, Deri ve Deri \u00dcr\u00fcnlerine ili\u015fkin Dahilde \u0130\u015fleme Rejimi Genelgesinin &#8220;fire oranlar\u0131&#8221; ba\u015fl\u0131kl\u0131 8. Maddesinde &#8220;\u0130\u015fbu Genelge&#8217;de belirtilen oranlar\u0131 a\u015fmamak (a\u015fmas\u0131 halinde, Genelge&#8217;deki oranlar esas al\u0131n\u0131r.) kayd\u0131yla<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/diib_fire_oranlarinin_gerceklesen_fire_oranlariyla_degistirilmesi_hakkinda\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":2221,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38668","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\/38668","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=38668"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38668\/revisions"}],"predecessor-version":[{"id":38670,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38668\/revisions\/38670"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/2221"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}