{"id":38887,"date":"2021-12-20T11:06:47","date_gmt":"2021-12-20T11:06:47","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38887"},"modified":"2021-12-20T11:09:35","modified_gmt":"2021-12-20T11:09:35","slug":"mali-sorumlunun-gumruk-beyannamelerine-dogru-beyan-edilmemesiyle-alakali-gumruk-gen-mudnun-yazisi","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/mali-sorumlunun-gumruk-beyannamelerine-dogru-beyan-edilmemesiyle-alakali-gumruk-gen-mudnun-yazisi\/","title":{"rendered":"Mali sorumlunun g\u00fcmr\u00fck beyannamelerine do\u011fru beyan edilmemesiyle alakal\u0131 G\u00fcmr\u00fck Gen.M\u00fcd&#8217;n\u00fcn Yaz\u0131s\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38887\" class=\"elementor elementor-38887\" 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-2184f441 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"2184f441\" 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-71325a0e elementor-column elementor-col-100 elementor-top-column\" data-id=\"71325a0e\" 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-ebddc17 elementor-widget elementor-widget-heading\" data-id=\"ebddc17\" 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\">Sonradan Gelen Atr Belgesiyle G\u00fcmr\u00fck Vergisinin \u0130ade Al\u0131nmas\u0131 Usul\u00fc Hakk\u0131nda G\u00fcmr\u00fckler Gen.M\u00fcd. Yaz\u0131s\u0131 GY 204-\u0130GV hk.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fbadbc3 elementor-widget elementor-widget-text-editor\" data-id=\"4fbadbc3\" 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.MsoPlainText, li.MsoPlainText, div.MsoPlainText\n\t{mso-style-priority:99;\n\tmso-style-link:\"D\u00fcz Metin Char\";\n\tmargin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\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\";}\nspan.DzMetinChar\n\t{mso-style-name:\"D\u00fcz Metin Char\";\n\tmso-style-priority:99;\n\tmso-style-link:\"D\u00fcz Metin\";\n\tfont-family:\"Calibri\",\"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 class=MsoPlainText>AB&#8217;den gelerek A.TR dola\u015f\u0131m belgesi olmaks\u0131z\u0131n serbest dola\u015f\u0131ma giren ilave g\u00fcmr\u00fck vergisine tabi AB men\u015feli e\u015fya i\u00e7in A.TR dola\u015f\u0131m belgesinin sonradan g\u00fcmr\u00fck idaresine ibraz edilmesi durumunda men\u015fe ispat\u0131n\u0131n ve buna ba\u011fl\u0131 olarak geri verme veya tahsilat i\u015flemlerinin ne \u015fekilde yap\u0131laca\u011f\u0131 konusunda teredd\u00fct has\u0131l olmas\u0131 nedeniyle;<o:p><\/o:p><\/p><p class=MsoPlainText><o:p>&nbsp;<\/o:p><\/p><p class=MsoPlainText>AB&#8217;den gelerek A.TR dola\u015f\u0131m belgesi olmaks\u0131z\u0131n serbest dola\u015f\u0131ma giren ilave g\u00fcmr\u00fck vergisine tabi AB men\u015feli e\u015fya i\u00e7in; sonradan (serbest dola\u015f\u0131ma giri\u015ften sonra) A.TR Dola\u015f\u0131m Belgesinin ibraz edilmesi durumunda e\u015fyan\u0131n men\u015feine ili\u015fkin y\u00fck\u00fcml\u00fc beyan\u0131na g\u00f6re (men\u015fe ispat\u0131n\u0131n yap\u0131lmas\u0131na gerek<o:p><\/o:p><\/p><p class=MsoPlainText>bulunmaks\u0131z\u0131n) ilgili mevzuat\u0131 kapsam\u0131nda i\u015flemlerinin tamamlanmas\u0131 gerekmektedir.<o:p><\/o:p><\/p><p class=MsoPlainText><o:p>&nbsp;<\/o:p><\/p><p class=MsoPlainText>\u0130lgili yaz\u0131ya ula\u015fmak i\u00e7in <a href=\"http:\/\/haber.evrim.com\/uploads\/files\/12930.pdf\">t\u0131klay\u0131n\u0131z.<\/a><span style='font-size:9.0pt;color:#7F7F7F;mso-style-textfill-fill-color:#7F7F7F;mso-style-textfill-fill-alpha:100.0%'>(alternatif link: http:\/\/haber.evrim.com\/uploads\/files\/12930.pdf)<\/span><o:p><\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/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>Sonradan Gelen Atr Belgesiyle G\u00fcmr\u00fck Vergisinin \u0130ade Al\u0131nmas\u0131 Usul\u00fc Hakk\u0131nda G\u00fcmr\u00fckler Gen.M\u00fcd. Yaz\u0131s\u0131 GY 204-\u0130GV hk. AB&#8217;den gelerek A.TR dola\u015f\u0131m belgesi olmaks\u0131z\u0131n serbest dola\u015f\u0131ma giren ilave g\u00fcmr\u00fck vergisine tabi AB men\u015feli e\u015fya i\u00e7in A.TR dola\u015f\u0131m belgesinin sonradan g\u00fcmr\u00fck idaresine ibraz edilmesi durumunda men\u015fe ispat\u0131n\u0131n ve buna ba\u011fl\u0131 olarak geri verme veya tahsilat i\u015flemlerinin ne \u015fekilde<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/mali-sorumlunun-gumruk-beyannamelerine-dogru-beyan-edilmemesiyle-alakali-gumruk-gen-mudnun-yazisi\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":3162,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38887","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\/38887","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=38887"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38887\/revisions"}],"predecessor-version":[{"id":38890,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38887\/revisions\/38890"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/3162"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}