{"id":2053,"date":"2020-08-17T16:31:11","date_gmt":"2020-08-17T13:31:11","guid":{"rendered":"https:\/\/www.albayrakmalimusavirlik.com\/?p=2053"},"modified":"2020-08-17T16:31:11","modified_gmt":"2020-08-17T13:31:11","slug":"bazi-mal-ve-hizmetlere-kdv-ve-kira-stopaj-indirimi","status":"publish","type":"post","link":"https:\/\/www.albayrakmalimusavirlik.com\/en\/bazi-mal-ve-hizmetlere-kdv-ve-kira-stopaj-indirimi\/","title":{"rendered":"VAT AND RENTAL WITHDRAWAL DISCOUNT ON SOME GOODS AND SERVICES!"},"content":{"rendered":"

2812 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile2007\/13033 say\u0131l\u0131 Karara eklenen Ge\u00e7ici 6\u2019nc\u0131 madde uyar\u0131nca 31\/12\/2020 tarihine kadar;-Baz\u0131 Mal ve Hizmetlere Uygulanmakta olan Katma De\u011fer Vergisi Oranlar\u0131 %18\u2019den %8\u2019e, -Baz\u0131 Mal ve Hizmetlere Uygulanmakta olan Katma De\u011fer Vergisi Oranlar\u0131 ise %8\u2019den %1\u2019e,indirildi. <\/strong><\/p>\n

I-) KDV oran\u0131 31\/12\/2020 tarihine kadar %18\u2019den %8\u2019eindirilen mal ve hizmetler <\/strong>
\na) Office rental service
\nb) Congress, conference, seminar, concert, fair and amusement park entrance fees
\nc) Organization services provided in wedding, wedding, ball and cocktail halls \u00e7) Services provided in barbering and hairdressing and beauty salons
\nd) Repair and repair of tailoring, clothing and home textile products
\ne) Repair of shoes and leather goods and shoeshine services
\nf) Dry cleaning, laundry, ironing of clothing and other textile products
\ng) Carpet and rug washing services
\n\u011f) Maintenance and repair of bicycles, motorcycles and mopeds (excluding materials)
\nh) Maintenance and repair (excluding materials) of household electrical appliances (refrigerator, oven, washing machine, dishwasher, oven, air conditioner, etc.) i) Consumer electronics products (TV, Radio, CD\/DVD players, home-type video cameras, etc.) .) maintenance and repair (excluding materials)
\ni) Maintenance and repair (excluding materials) of heating products used at home (thermosiphon, water heater, bath boiler, combi boiler, etc.) (excluding central heating boilers)
\nj) Maintenance and repair of home and garden equipment (excluding materials)
\nk) Maintenance and repair of furniture and home furnishings (excluding materials)
\nl) Maintenance and repair of computers, communication tools and equipment, watches (excluding materials)
\nm) Maintenance and repair of musical instruments
\nn) Locksmith and key duplication services and porter services
\no) Lubrication, washing, polishing services of motor vehicles and maintenance and repair of their seats and upholstery (excluding materials)
\n\u00f6) Housing maintenance, repair, painting and cleaning services provided to households (excluding materials)
\np) Food and beverage services outside the scope of the 24th line of the \u201cB) OTHER GOODS AND SERVICES\u201d section of the Annexed list numbered II (excluding the part related to alcoholic beverages)
\nr) Passenger transportation services
\ns) Excluding the goods in the 4th row of the "A) FOOD MATERIALS" section of the Annex II list, the items included in the Chapter 6 of the Turkish Customs Tariff Schedule Divided into Statistical Positions in the annex of the Presidential Decree dated 30\/12\/2019 and numbered 1951. flower delivery with ornamental plants<\/p>\n

II-) Goods and services with VAT rate reduced from %8 to %1 until 31\/12\/2020<\/strong>
\na) Entrance fees in the 16th row of the "B) OTHER GOODS AND SERVICES" section of the Annex II list.
\n16) Cinema, theatre, opera, operetta, ballet, museum entrance fees,
\nb) Food and beverage services in the 24th row of the \u201cB) OTHER GOODS AND SERVICES\u201d section of the attached list no. II.
\n24) Except for casinos, open-air casinos, bars, dance halls, discotheques, pavilions, taverns, pubs, cocktail lounges and similar places, coffee houses, country cafes, tea gardens, tea houses, coffee shops, cafeterias, patisseries, places where standing meals are eaten , places that sell food in packages or provide catering services in other ways, restaurants, alcoholic restaurants, kebab shops and similar places (excluding places that have a first class restaurant license or operating certificate, and restaurants within three star hotels, holiday villages and similar facilities). services (excluding the part of the services provided in these places for alcoholic beverages),
\nc) Food and beverage services in the 25th row of the "B) OTHER GOODS AND SERVICES" section of the Annex II list.
\n25) Overnight service provided in hotels, motels, pensions, holiday villages and similar accommodation facilities (according to the provisions of Law No. 1618, the amount of overnight service transferred to the customer by travel agencies that have obtained an operating license from the Ministry of Culture and Tourism and the intermediary fees related to this service) rate is applied.<\/p>\n

All services provided to those who do not benefit from the overnight service in the accommodation facilities and the services provided together with the overnight service but which are separately documented or priced separately in the document pertaining to the overnight service are not included in this order. However, although other services that are customary to be provided within the scope of overnight service and included in the overnight price are included in this order, the value added tax amounts incurred for alcoholic beverages offered within the overnight price determined in this way cannot be deducted by the service providers.)<\/p>\n

With the regulation, 10 percent income tax will be deducted for rent payments made in cash or on account until 31 December 2020. Thus, a 10% rate will apply to the rent payments to be made by the taxpayers, who are liable to make deductions, to real persons, cooperatives, associations and foundations.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

2812 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile2007\/13033 say\u0131l\u0131 Karara eklenen Ge\u00e7ici 6\u2019nc\u0131 madde uyar\u0131nca 31\/12\/2020 tarihine kadar;-Baz\u0131 Mal ve Hizmetlere Uygulanmakta olan Katma De\u011fer Vergisi Oranlar\u0131 %18\u2019den %8\u2019e, -Baz\u0131 Mal ve Hizmetlere Uygulanmakta olan Katma De\u011fer Vergisi Oranlar\u0131 ise %8\u2019den %1\u2019e,indirildi. I-) KDV oran\u0131 31\/12\/2020 tarihine kadar %18\u2019den %8\u2019eindirilen mal ve hizmetler a)\u0130\u015f yeri kiralama hizmeti b)Kongre, konferans, seminer, konser, fuar ve lunapark giri\u015f \u00fccretleri c)D\u00fc\u011f\u00fcn, nikah, balo ve kokteyl salonlar\u0131nda verilen organizasyon hizmetleri\u00e7)Berberlik ve kuaf\u00f6rl\u00fck hizmetleri ile g\u00fczellik salonunda verilen hizmetler d)Terzilik, giyim e\u015fyas\u0131 ve ev tekstil \u00fcr\u00fcnlerinin onar\u0131m ve tamirat\u0131 e)Ayakkab\u0131 ve deri e\u015fyalar\u0131n onar\u0131m\u0131 ile ayakkab\u0131 boyama hizmetleri f)Kuru temizleme, \u00e7ama\u015f\u0131rhane, giyim e\u015fyas\u0131 ve di\u011fer tekstil \u00fcr\u00fcnlerini \u00fct\u00fcleme hizmetleri g)Hal\u0131 ve kilim y\u0131kama hizmetleri \u011f)Bisiklet, motosiklet ve motorlu bisikletlerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7) h)Evde kullan\u0131lan elektrikli cihazlar\u0131n (buzdolab\u0131, f\u0131r\u0131n, \u00e7ama\u015f\u0131r makinesi, bula\u015f\u0131k makinesi, f\u0131r\u0131n, klima vb.) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7)\u0131)T\u00fcketici elektroni\u011fi \u00fcr\u00fcnlerinin (TV, Radyo, CD\/DVD oynat\u0131c\u0131lar\u0131, ev tipi video kameralar vb.) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7) i)Evde kullan\u0131lan \u0131s\u0131tma \u00fcr\u00fcnlerinin (termosifon, \u015fofben, banyo kazan\u0131, kombi vb.)(merkezi \u0131s\u0131tma kazanlar\u0131 hari\u00e7) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7) j)Ev ve bah\u00e7e gere\u00e7lerinin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7) k)Mobilyalar\u0131n ve ev d\u00f6\u015femelerinin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7) l)Bilgisayarlar\u0131n, ileti\u015fim ara\u00e7 ve gere\u00e7lerinin, saatlerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7) m)M\u00fczik aletlerinin bak\u0131m ve onar\u0131m\u0131 n)\u00c7ilingirlik ve anahtar \u00e7o\u011faltma hizmetleri ile hamall\u0131k hizmetleri o)Motorlu kara ta\u015f\u0131tlar\u0131n\u0131n ya\u011flanmas\u0131, y\u0131kanmas\u0131, cilalanmas\u0131 hizmetleri ile bunlara ait koltuk ve d\u00f6\u015femelerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7) \u00f6)Hane sakinlerine verilen konut bak\u0131m onar\u0131m, boya ve temizlik hizmetleri (malzemeler hari\u00e7) p)Ekli II Say\u0131l\u0131 listenin \u201cB) D\u0130\u011eER MAL VE H\u0130ZMETLER\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 24\u2019\u00fcnc\u00fc s\u0131ras\u0131 kapsam\u0131 d\u0131\u015f\u0131ndaki yeme-i\u00e7me hizmetleri (alkoll\u00fc i\u00e7eceklere isabet eden k\u0131sm\u0131 hari\u00e7) r)Yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmetleri s)Ekli II say\u0131l\u0131 listenin \u201cA) GIDA MADDELER\u0130\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 4\u2019\u00fcnc\u00fc s\u0131ras\u0131nda yer alan mallar hari\u00e7 olmak \u00fczere, 30\/12\/2019 tarihli ve 1951 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n eki \u0130statistik Pozisyonlar\u0131na B\u00f6l\u00fcnm\u00fc\u015f T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin 6 no.lu fas\u0131l\u0131nda yer alan s\u00fcs bitkileri ile \u00e7i\u00e7ek teslimleri II-) KDV oran\u0131 31\/12\/2020 tarihine kadar %8\u2019den %1\u2019eindirilen mal ve hizmetler a)Ekli II say\u0131l\u0131 listenin \u201cB) D\u0130\u011eER MAL VE H\u0130ZMETLER\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 16\u2019nc\u0131 s\u0131ras\u0131nda yer alan giri\u015f \u00fccretleri 16) Sinema, tiyatro, opera, operet, bale, m\u00fcze giri\u015f \u00fccretleri, b)Ekli II say\u0131l\u0131 listenin \u201cB) D\u0130\u011eER MAL VE H\u0130ZMETLER\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 24\u2019\u00fcnc\u00fc s\u0131ras\u0131nda yer alan yeme i\u00e7me hizmetleri 24) Gazino, a\u00e7\u0131k hava gazinosu, bar, dans salonu, diskotek, pavyon, taverna, birahane, kokteyl salonu ve benzeri yerler hari\u00e7 olmak \u00fczere kahvehane, k\u0131r kahvesi, \u00e7ay bah\u00e7esi, \u00e7ay oca\u011f\u0131, k\u0131raathane, kafeterya, pastane, ayakta yemek yenilen yerler, yeme\u011fi pakette satan veya di\u011fer \u015fekillerde yemek hizmeti sunan yerler, lokanta, i\u00e7kili lokanta, kebap\u00e7\u0131 ve benzeri yerlerde(birinci s\u0131n\u0131f lokanta ruhsat\u0131 ya da i\u015fletme belgesine sahip olan yerler ile \u00fc\u00e7 y\u0131ld\u0131z ve \u00fczeri oteller, tatil k\u00f6yleri ve benzeri tesislerin b\u00fcnyesindeki lokantalar hari\u00e7)verilen hizmetler (bu yerlerde verilen hizmetlerin alkoll\u00fc i\u00e7eceklere isabet eden k\u0131sm\u0131 hari\u00e7), c)Ekli II say\u0131l\u0131 listenin \u201cB) D\u0130\u011eER MAL VE H\u0130ZMETLER\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 25 inci s\u0131ras\u0131nda yer yeme i\u00e7me hizmetleri 25) Otel, motel, pansiyon, tatil k\u00f6y\u00fc ve benzeri konaklama tesislerinde sunulan geceleme hizmeti (1618 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan i\u015fletme belgesi alm\u0131\u015f seyahat acenteleri taraf\u0131ndan m\u00fc\u015fteriye aktar\u0131lan geceleme hizmet tutar\u0131 ve bu hizmete ili\u015fkin arac\u0131l\u0131k bedellerine de konaklama tesislerinde verilen geceleme hizmetlerinin ait oldu\u011fu oran uygulan\u0131r. […]<\/p>","protected":false},"author":1,"featured_media":2055,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[52],"tags":[111,118,109,117,115,113,116,114,119,120],"_links":{"self":[{"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/posts\/2053"}],"collection":[{"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/comments?post=2053"}],"version-history":[{"count":2,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/posts\/2053\/revisions"}],"predecessor-version":[{"id":2056,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/posts\/2053\/revisions\/2056"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/media\/2055"}],"wp:attachment":[{"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/media?parent=2053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/categories?post=2053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/tags?post=2053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}