{"id":40206,"date":"2026-02-26T20:47:19","date_gmt":"2026-02-26T20:47:19","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=40206"},"modified":"2026-02-26T20:48:07","modified_gmt":"2026-02-26T20:48:07","slug":"ind-meyecek_kdv_beyaninda_ymm_zorunlulugu","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/ind-meyecek_kdv_beyaninda_ymm_zorunlulugu\/","title":{"rendered":"ind.meyecek_kdv_beyaninda_ymm_zorunlulugu"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"40206\" class=\"elementor elementor-40206\" 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-56e1aeaa elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"56e1aeaa\" 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-46afed elementor-column elementor-col-100 elementor-top-column\" data-id=\"46afed\" 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-62258a1 elementor-widget elementor-widget-heading\" data-id=\"62258a1\" 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\">\u0130ndirilmeyecek Kdv'nin VD Beyan\u0131nda Baz\u0131 \u0130th Beyannameleri \u0130\u00e7in YMM Rapor Zorunlulu\u011fu [KDV Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 57)]<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-438cdedd elementor-widget elementor-widget-text-editor\" data-id=\"438cdedd\" 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:x=\"urn:schemas-microsoft-com:office:excel\" 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 15 (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:Aptos;}\n\/* Style Definitions 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class=MsoNormal><b><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/01\/20260131-11.htm\"><span style='color:black;background:white;text-decoration:none'>Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 57)<\/span><\/a><o:p><\/o:p><\/b><\/p><p class=MsoNormal><b><o:p>&nbsp;<\/o:p><\/b><\/p><p class=MsoNormal><b>\u0130ndirilemeyecek KDV i\u00e7in YMM raporu zorunlulu\u011fu<o:p><\/o:p><\/b><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>&#8211; Takvim y\u0131l\u0131n\u0131n alt\u0131\u015far ayl\u0131k d\u00f6nemleri itibar\u0131yla <b><u>ithalat bedeli 46 S\u0131ra No.lu Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Genel Tebli\u011finin 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirlenen tutar\u0131 a\u015fmayan ithalatlara<\/u><\/b><\/span><b><u><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>[<\/span><\/u><\/b><b><u><span style='font-size:9.0pt;font-family:\"Calibri\",sans-serif;color:#A6A6A6;mso-style-textfill-fill-color:#A6A6A6;mso-style-textfill-fill-alpha:100.0%'>Madde3\/1\/(a) \u0130ndirimli orana tabi teslim ve hizmetlerle ilgili katma de\u011fer vergisi iadesi i\u015flemlerinde 2.600.000-TL<\/span><\/u><\/b><b><u><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>]<\/span><\/u><\/b><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:#A6A6A6;mso-style-textfill-fill-color:#A6A6A6;mso-style-textfill-fill-alpha:100.0%'> <\/span><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>ili\u015fkin KDV&#8217;nin, i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme ait KDV beyannamesinde&nbsp;<span class=grame>mezkur<\/span>&nbsp;Karar kapsam\u0131nda do\u011fru bir \u015fekilde indirim konusu yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131n\u0131 <b><u>alt\u0131\u015far ayl\u0131k d\u00f6nemleri izleyen ay\u0131n sonuna kadar ba\u011fl\u0131 olduklar\u0131 vergi dairesine bildirirler<\/u><\/b>.<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;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;color:black'>&#8211; Takvim y\u0131l\u0131n\u0131n alt\u0131\u015far ayl\u0131k d\u00f6nemleri itibar\u0131yla<b><u> ithalat bedelinin belirlenen tutar\u0131 a\u015fmas\u0131 halinde<\/u><\/b>, s\u00f6z konusu uygulamalar nedeniyle \u00f6denen KDV&#8217;nin,&nbsp;<span class=grame>mezkur<\/span>&nbsp;Karar kapsam\u0131nda do\u011fru bir \u015fekilde indirim konusu yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131 <b><u>alt\u0131\u015far ayl\u0131k d\u00f6nemleri izleyen ay\u0131n sonuna kadar ibraz edilecek \u00d6zel Ama\u00e7l\u0131 YMM Raporu ile tevsik edilir<\/u><\/b>. \u015eu kadar ki, m\u00fckellefin ithalat\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l i\u00e7in s\u00fcresinde d\u00fczenlenmi\u015f tam tasdik s\u00f6zle\u015fmesinin bulunmas\u0131 ve d\u00fczenlenecek raporda 7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 kapsam\u0131nda ger\u00e7ekle\u015ftirilen ithalata ili\u015fkin \u00f6denen KDV&#8217;nin indirim konusu yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131na y\u00f6nelik a\u00e7\u0131klama bulunmas\u0131 halinde \u00d6zel Ama\u00e7l\u0131 YMM Raporu ibraz\u0131na gerek bulunmamaktad\u0131r.&#8221;<o:p><\/o:p><\/span><\/p><p class=MsoNormal><b><o:p>&nbsp;<\/o:p><\/b><\/p><p class=MsoNormal><b><o:p>&nbsp;<\/o:p><\/b><\/p><p class=MsoNormal><b><o:p>&nbsp;<\/o:p><\/b><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>Ayn\u0131 Tebli\u011fin (III\/C-<span class=grame>2.5<\/span>.) b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>&#8220;2.6. \u0130thalatta G\u00f6zetim Uygulanmas\u0131, Korunma \u00d6nlemleri ve \u0130thalatta Haks\u0131z Rekabetin \u00d6nlenmesi Hakk\u0131nda \u0130lgili Mevzuat Kapsam\u0131nda \u00d6denen KDV&#8217;nin \u0130ndirimi<\/span><\/b><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span class=grame><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>24\/11\/2023<\/span><\/span><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>&nbsp;tarihli ve 32379 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan 23\/11\/2023 tarihli ve 7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 eki Kararda;<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;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;color:black'>&#8220;(1) \u0130thalatta g\u00f6zetim uygulanmas\u0131 hakk\u0131nda ilgili mevzuat uyar\u0131nca, g\u00f6zetim uygulamas\u0131na tabi tutulan mallara ili\u015fkin g\u00fcmr\u00fck beyannamelerinde beyan olunan ve tevsik edilemeyen tutarlar ile bu tutarlar nedeniyle do\u011fan ve katma de\u011fer vergisi matrah\u0131na d\u00e2hil olan her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve paylar dolay\u0131s\u0131yla \u00f6denen katma de\u011fer vergisinin indirim hakk\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r.<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;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;color:black'>(2) \u0130thalatta korunma \u00f6nlemleri uygulanmas\u0131 hakk\u0131nda ilgili mevzuat uyar\u0131nca korunma \u00f6nlemi olarak uygulanan g\u00fcmr\u00fck vergisi ve\/veya ek mali m\u00fckellefiyetler, ithalatta haks\u0131z rekabetin \u00f6nlenmesi hakk\u0131nda ilgili mevzuat kapsam\u0131nda uygulanan&nbsp;<span class=grame>dampinge<\/span>&nbsp;kar\u015f\u0131 vergi ve telafi edici vergiler ile bu tutarlar nedeniyle do\u011fan ve katma de\u011fer vergisi matrah\u0131na d\u00e2hil olan her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve paylar dolay\u0131s\u0131yla \u00f6denen katma de\u011fer vergisinin indirim hakk\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r.&#8221;<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span class=grame><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>h\u00fckm\u00fcne<\/span><\/span><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>&nbsp;yer verilmi\u015ftir.<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>2.6.1. Genel A\u00e7\u0131klama<\/span><\/b><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span class=grame><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131na g\u00f6re, ithalatta g\u00f6zetim uygulamas\u0131, ithalatta korunma \u00f6nlemleri ve ithalatta haks\u0131z rekabetin \u00f6nlenmesine ili\u015fkin mevzuat kapsam\u0131nda ithal edilen mallar\u0131n KDV matrah\u0131nda bu uygulamalar nedeniyle ortaya \u00e7\u0131kan art\u0131\u015f tutarlar\u0131 ile bu art\u0131\u015f tutarlar\u0131na ili\u015fkin her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve paylar dolay\u0131s\u0131yla \u00f6denen KDV&#8217;nin indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/span><\/span><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;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;color:black'>Ancak, s\u00f6z konusu uygulamalar kapsam\u0131nda ithal edilen mallara ili\u015fkin KDV matrah\u0131nda bu uygulamalar d\u0131\u015f\u0131nda kalan bedeller ile bu bedellere ili\u015fkin her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve paylar dolay\u0131s\u0131yla \u00f6denen KDV&#8217;nin indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>\u00d6rnek:&nbsp;<\/span><\/b><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>(A) A.\u015e. ithalatta g\u00f6zetim uygulamas\u0131 kapsam\u0131nda CIF bedeli 4.000.000 TL, g\u00f6zetim bedeli ise 10.000.000 TL olan (Z) \u00fcr\u00fcn\u00fcn\u00fc ithal etmektedir. \u0130thal edilen \u00fcr\u00fcne ili\u015fkin %10 oran\u0131nda g\u00fcmr\u00fck vergisi (GV), %15 oran\u0131nda ilave g\u00fcmr\u00fck vergisi (\u0130GV) ve %20 oran\u0131nda KDV \u00f6denmi\u015ftir. G\u00f6zetim uygulamas\u0131 nedeniyle olu\u015fan ve tevsik edilemeyen tutar ithalata ili\u015fkin g\u00fcmr\u00fck beyannamesinde yurt d\u0131\u015f\u0131 gider olarak beyan edilmi\u015ftir. Buna g\u00f6re ithalatta g\u00f6zetim uygulamas\u0131 kapsam\u0131nda indirilemeyecek KDV ile indirilebilecek KDV tutarlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r:<o:p><\/o:p><\/span><\/p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:26.5pt;border-collapse:collapse;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>G\u00fcmr\u00fck Vergisi Matrah\u0131<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>10.000.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>G\u00fcmr\u00fck Vergisi (%10)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>1.000.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>\u0130lave G\u00fcmr\u00fck Vergisi (%15)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>1.500.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>KDV Matrah\u0131<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>12.500.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>KDV (%20)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>2.500.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>Yurt D\u0131\u015f\u0131 Gider (Tevsik Edilemeyen Gider)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>6.000.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>(10.000.000-4.000.000)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>Yurt D\u0131\u015f\u0131 Gidere \u0130sabet Eden GV<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>600.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>(6.000.000*%10)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>Yurt D\u0131\u015f\u0131 Gidere \u0130sabet Eden \u0130GV<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>900.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>(6.000.000*%15)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>\u0130ndirilemeyecek KDV Matrah\u0131<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>7.500.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>(6.000.000+600.000+900.000)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>\u0130ndirilemeyecek KDV<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>1.500.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>(7.500.000*%20)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>CIF Bedeli<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>4.000.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>CIF Bedeli \u00dczerinden Hesaplanan GV<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>400.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>(4.000.000*%10)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>CIF Bedeli \u00dczerinden Hesaplanan \u0130GV<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>600.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>(4.000.000*%15)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>\u0130ndirilecek KDV Matrah\u0131<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>5.000.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>(4.000.000+400.000+600.000)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>\u0130ndirilecek KDV<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>:<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin align=right style='margin:0cm;text-align:right;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>1.000.000 TL<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=229 valign=top style='width:171.75pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>(5.000.000*%20)<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=18 valign=top style='width:13.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td width=92 valign=top style='width:69.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=metin style='margin:0cm;text-align:justify;line-height:12.0pt'><i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'>&nbsp;<\/span><\/i><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>2.6.2.&nbsp;<\/span><\/b><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>7846 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 Kapsam\u0131nda \u0130ndirimi Kabul Edilmeyen KDV&#8217;nin \u0130ndirim Konusu Yap\u0131l\u0131p Yap\u0131lmad\u0131\u011f\u0131n\u0131n Tespiti<\/span><\/b><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;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;color:black'>7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 kapsam\u0131nda;<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;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;color:black'>&#8211; \u0130thalatta g\u00f6zetim uygulanmas\u0131 hakk\u0131nda ilgili mevzuat uyar\u0131nca, g\u00f6zetim uygulamas\u0131na tabi tutulan mallara ili\u015fkin g\u00fcmr\u00fck beyannamelerinde beyan olunan ve tevsik edilemeyen tutarlar,<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;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;color:black'>&#8211; \u0130thalatta korunma \u00f6nlemleri uygulanmas\u0131 hakk\u0131nda ilgili mevzuat uyar\u0131nca korunma \u00f6nlemi olarak uygulanan g\u00fcmr\u00fck vergisi ve\/veya ek mali m\u00fckellefiyetler,<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;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;color:black'>&#8211; \u0130thalatta haks\u0131z rekabetin \u00f6nlenmesi hakk\u0131nda ilgili mevzuat kapsam\u0131nda uygulanan&nbsp;<span class=grame>dampinge<\/span>&nbsp;kar\u015f\u0131 vergi ve telafi edici vergiler,<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span class=grame><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>ile<\/span><\/span><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'>&nbsp;bu tutarlar nedeniyle do\u011fan ve KDV matrah\u0131na d\u00e2hil olan her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve paylar dolay\u0131s\u0131yla \u00f6denen KDV&#8217;nin indirimi m\u00fcmk\u00fcn de\u011fildir.<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;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;color:black'>Bu kapsamda ithalat yapan m\u00fckellefler;<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;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;color:black;background:yellow;mso-highlight:yellow'>&#8211; Takvim y\u0131l\u0131n\u0131n alt\u0131\u015far ayl\u0131k d\u00f6nemleri itibar\u0131yla ithalat bedeli 46 S\u0131ra No.lu Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Genel Tebli\u011finin 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirlenen tutar\u0131 a\u015fmayan ithalatlara ili\u015fkin KDV&#8217;nin, i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme ait KDV beyannamesinde&nbsp;<span class=grame>mezkur<\/span>&nbsp;Karar kapsam\u0131nda do\u011fru bir \u015fekilde indirim konusu yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131n\u0131 alt\u0131\u015far ayl\u0131k d\u00f6nemleri izleyen ay\u0131n sonuna kadar ba\u011fl\u0131 olduklar\u0131 vergi dairesine bildirirler.<o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;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;color:black;background:yellow;mso-highlight:yellow'>&#8211; Takvim y\u0131l\u0131n\u0131n alt\u0131\u015far ayl\u0131k d\u00f6nemleri itibar\u0131yla ithalat bedelinin belirlenen tutar\u0131 a\u015fmas\u0131 halinde, s\u00f6z konusu uygulamalar nedeniyle \u00f6denen KDV&#8217;nin,&nbsp;<span class=grame>mezkur<\/span>&nbsp;Karar kapsam\u0131nda do\u011fru bir \u015fekilde indirim konusu yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131 alt\u0131\u015far ayl\u0131k d\u00f6nemleri izleyen ay\u0131n sonuna kadar ibraz edilecek \u00d6zel Ama\u00e7l\u0131 YMM Raporu ile tevsik edilir. \u015eu kadar ki, m\u00fckellefin ithalat\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l i\u00e7in s\u00fcresinde d\u00fczenlenmi\u015f tam tasdik s\u00f6zle\u015fmesinin bulunmas\u0131 ve d\u00fczenlenecek raporda 7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 kapsam\u0131nda ger\u00e7ekle\u015ftirilen ithalata ili\u015fkin \u00f6denen KDV&#8217;nin indirim konusu yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131na y\u00f6nelik a\u00e7\u0131klama bulunmas\u0131 halinde \u00d6zel Ama\u00e7l\u0131 YMM Raporu ibraz\u0131na gerek bulunmamaktad\u0131r.&#8221;<\/span><span style='font-size:11.0pt;font-family:\"Calibri\",sans-serif;color:black'><o:p><\/o:p><\/span><\/p><p class=MsoNormal><b><o:p>&nbsp;<\/o:p><\/b><\/p><p class=MsoNormal><b><o:p>&nbsp;<\/o:p><\/b><\/p><p class=MsoNormal><b><o:p>&nbsp;<\/o:p><\/b><\/p><p class=MsoNormal><b>Resmi Gazete: <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/01\/20260131-11.htm\u00fc\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/01\/20260131-11.htm\u00fc<\/a><o:p><\/o:p><\/b><\/p><p class=MsoNormal><b><o:p>&nbsp;<\/o:p><\/b><\/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>\u0130ndirilmeyecek Kdv&#8217;nin VD Beyan\u0131nda Baz\u0131 \u0130th Beyannameleri \u0130\u00e7in YMM Rapor Zorunlulu\u011fu [KDV Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 57)] Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 57) &nbsp; \u0130ndirilemeyecek KDV i\u00e7in YMM raporu zorunlulu\u011fu &#8211; Takvim y\u0131l\u0131n\u0131n alt\u0131\u015far ayl\u0131k d\u00f6nemleri itibar\u0131yla ithalat bedeli 46 S\u0131ra No.lu Serbest<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/ind-meyecek_kdv_beyaninda_ymm_zorunlulugu\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":39117,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-40206","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\/40206","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=40206"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/40206\/revisions"}],"predecessor-version":[{"id":40208,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/40206\/revisions\/40208"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/39117"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=40206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=40206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=40206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}