Jrrr T

Transkript

Jrrr T
-'l
T,C.
cf, LiR iDARESI BA$(ANLIc I
izMIR T'ERGI DAIRESi BA$KANLIdI
Mlikellef Hizherlcri KDV v. Dller v€rgiler Crup Mitd[rtil60
S.yr
:2ll52l95.troleg,U0tl -o2.a8tl-'?
Konn
: Unjvcdir. raafindrn sc.b.s
9a|Fn
suEkrioramt
eEinTcnlil hizmcri alrnoas hllinde bu
kiril.E &Lmelei. v..silendirilmcsi
Iqi
:
2l l1T
Jrrr
b'skerbor
sahGran
Arar
U: -
3[ Hr?o[
izMiR XATIP CELEBI TJNiv. SIRAIEJi GELI$T, DAIRE BASKANLIGI
iirk Oryoni* san.vl adlssi Mab. Hrvritrbrso!$ No:JJ 2 Brt.ri'tt CigMZMIR
29105/20rlbnhli&.lg.Lt.pfomu.
llside krytlr ijulse rulcp lbmunuzda, UniveNilenDi. $erb€st otadt 9a|9r. rahsr6n .yl|k
ol.ral egibcnlik hizmeli ahdrlr k diize.lencr h!rcam pusuhsrda % 20 C.tir v€,lisi rddrar
yrp'ld'g b.linil.Ek, b,hsi geccn hmma puslts'nda KDV k sinrisi yrp'trp y!pnm.y&rg, ile
t lonr.mc v.rilip v.rilrcy.cel i hususu.dr Balke|lgmr S6dt!0 r.teD editm.*r.dii
I.CELIR Vf, RCISi KANUNU YdNUNDf,
N
r9r er,lr Cclir veraisi Krnununun 6l inci maddesind.. icEr, r$wptu labi w heli i bir
baalt Alual cat4antaru httur ba tg qt .n pna w drto tt. fiEIM |e pam c
knel.dr lebr l. n N nteletdtr
\Er:n
lic tk ttdzneh tmimt, *aM tutuhatt tMoli ettntutuk tuhihd, tahsisot,.am, dws,
huu halh, pjn, il7adir..
*z1thp era bar*t &nat att,tuta dtanni! otMt ww bil
dtatht nwsb.r nklianl. otnamat
'{idet tad' e tm'n hcth ht wdea ,.^tttu!" ,ryn;d,ln,
ttuIuhos qw mhi4ini detislimz." denitnilft.
uidd.
Ayo K{nunun 65 jnci maddcsinde
H,
tutlu
ptb*t
dastek faatirplh&n
.tiat
kMketal
S.rtun n{Ll fulhEh wtda!..Ln uvde tahli a.\di!p, ,tni ryu N,Iptt hita4c wya
.
t4nmu
day.n?4 w ti.oi duhty.n? rldtun irtz
rtra|\Ei |,lA, ervdlutLl
rxt4da kend. mn i h?\abtno lofi /uarl,, hutlune)e-\rntm\n,.
i*.
Ayn' Krnunun 66 ncl m.dd.sinde
Slrhz! nene* faatiwti,, nutad h.sttt halini. ita
e,baia.i,r
,t n\\].A t-rlii.tint
nene*len hnlta hir i. vN
gdpr ite deran'|t olara* lEflr'tnat bu tug .hgtrtit@.... hoknn \.r at6akr.dk.
t&nl.r lrth.r
ft,].t
.ib
\t-d.
Serbeslm.sleklaliy.rindclnaunsur,iutiycrinehjdycdcnzilade$hsigatrtnrya,bitimsl
vcr.mesleki bilgilc vcja iha$$ dalsnGdrr Dn aetydi. &rh€31 resLk tutiycri ot.bitmdi igin
s.liri doim edin ilni r. dr dd.ti hitsi ky. it i,g dryrh otn6, sFrn.id.dir
Diger ranftln, g€Fk ihFt ge@ke elb.sr m*Lt ke.ncr em*e &ysnqn aclir unsurldndr
cn.k, bn iw€En. i.bi otnlkszn rrh"i *.umlutuk aidnd.
mn
sc.besr mesl.k kaanglsmdo
!e hcsrb,d
raprrmbdu.
tlndi
[.
r'.rrroi
(@r)1s1mtuk
.* ,_,.,c, , u" ., ,"_, \
",
(0?r){3r434 eF& rn reruk^g \\vrnndbsdh
",
'-
,
16
-'
6v*a*",""."^"."
Scrbcn meslcl
.l6oplo, ldlirllcini yrpdten n0ir€rileri.. teF h
yapng, kim*1.rc
b€Eh olm.z, ir shiplcrinden .dn v. |.lim.! llmab. rlcai uygulm.s'nd. i$, b.lti
itylrinc
ba!l' vc bi! iweEne tabiolorak, igv.rc.in enir ve l5tiroltan dotsultusunda 9!tr!ma siz tonusudur
Bu
h0l[nLc
g&e,
bi
iinir*icnt ih sd€ k@uu 4irnd @nd. sdzt.F. r4snm&
b.*eibol dirFnlil hiati hMldhn ncd olrmk
ve€isi K.nununun 94/l ve 103 0.c[ nltlue.irc sbE
y!p'l rc bc Lpd6& .&M
d.&rlddinlip bn o.dldin c.til
v.qilendnilm4i g.@lnckredii
a.5ka bir ifldeyle, e'le c,ihqin 0niv€6ndi2i..mn ve l.timr! alhd. c.trlmd h.tinde
6<h6.ldin
o.ra del vdgi|adnitn6i, !rcoL etirm€n ite 0.ivc6iteniz aB6& hcinansi
trp'ld
bn hiher sdtern€si bulunnamasi ve st'z konusu l,,tiyctin egitnen hhfindan bt ois.niaro;
komakezrn, kedi $rublulugu altrtula. ilni. mcsleki bil8i ve ibrisrna daya.atlk bird€n tuta
sll'etlc$nilmeii rdi mulad m.sl.k h.tind. ifa dilmesi durumund. sr6.* ned.k fuli'€ii otlak
dclprlqdirilm6i E bw B6E v..giladirillgi 8@k*gi t biidn
rI- xaTMA DECER vERclslK,aNUNU ydN0NDIN
1065
eyri
x.n
Dcgr \4ql'i (KDv)
(r|]ltx|N,
- I inci daddesindcr To.*iye,de ljcari, rmi. zimi raaliler vc slbe$ mestek tirtiveri
(.'T8ernd. )ap'lm cllim re hih.rienn KDv kbi otdugu. ricd, inor. /,d, rutiyd ,t. (r*{
msbr tuliydinin d.v.nl'l'g'. r.pemr rc n'iqtilin'n
'. cehr v.rsni KMunu hiiriimt.nm s6r.Cchr
YeBF' Krnununda ar'kht butunmad'g' hatt.rde. ti,l( ticaE( K,nunu \e drg.r,tsiti m.\zuar
hukiimlein. 90re tayin ve respnedil.ccAi.
- 4 0ncn mrddcaiode; Hincrin, t6tim vc Ldim $y,tan halcr it. mt irfialru dgmdr trt.n
irl.mld ouugq b{ irl.ml.rin bir 9.yi rapr.k, irlmk, o.ydana sc.imet. inol dm.lq 6@molq
tcmizlehet, muhlf.a .|heL haztrlmsk, degot.ndimek, kimtamak, bn
r€yi yapmMayr taahh0r
etnek gibi tekillerde !cl9cktctcbilcceEi!
uncu modd.sinin (l) run.Eb fitshd. is. h0kc efin T0rkiyc iqind. itmetsih,nr.
.ily.rinin,- 9kanuni
-hatb,a"
me.kczi vs ir m.rkczinin
butunhlmN hrltcrinde,. g.rcirigo.itbn aig".
Maliy. B.l6nt|l ldgi llasgmrn emniyel alrrna dhnmrr lnacrlh. vd8iy. nbi ilt;lere raof
old|r vcBini. iid.mcsi.dd etudturuhoy.lkisire ship olduEu,
hokUh
ahmaainm'i'.
Bu t.lkiye htinaden yaymlanan tt? Seri No.tu Kt)V Cenel 'l!bli!inin (3.1.2) bijliimi'nde
lcvkiaal yrphakla sdnlu tudl.nlar. 02) b6tinii.& revkirar uygula.rcal hindl.r, (1,3)
bdrihtud. ir cvriit uysut@t not r*timtai sy,lm,ir
Teblilin (3.2.13,) boliim0nd.
iF, KDv miikelbn$i tlBfindcn sol3 eyrl Knma.kli
LhtuSle rL ed,tcn \c reltigd. iffi h.tinitftrq di&r
if.tirui. tl0 mnr& K Dv w*i6tr uysuts(,$ b<trriitnisrir
.cieller Lp$r'nd/k i&(. turun
HInn hizrld
vc
Bra
.ltnenlik
gdrc. m.rtrsk1i
cC.
a,s. do J4p,rr sozterne r,pemrnd. od.n.n
'tL
'.(ntcr
da
du\hlnl'l
ts
hwn.r
d(,'cnir uld nr.tiginde ot.ntm tDV n,n tonuluna
tr
Arrt. bu hiltrerteirn. eg,rmen )s dr ddn,)nmtrr kmrrddl \(nd, \uruntu.Jit&, akrne
nm'. me\reli b.lgi \c finerlm.. dajaru-,t mubd m$tck otsBt g.4a enintm.si hatmoe, laz
rouq h@(lt.r *ltcsr m6kt ratildit pem,nda deg..hndnit*trf Bu uldin..eg,h.n ]a d
p
,. ,r- v!,aai.o x'.,,r'( / c ii i/nu
(Br)4crr s"u,..g,
ctsr' : gr.rrhik^,
tr
24.
+
.,:1 'ta.
Il fttt, *",' *!"-'c,
&nrttunlMn 0riw6ir.ni4 v.rditi d.!ard'r hiztrrld, KDV Knnun6 | imi Mdd6i
s.E{i@ KDV F i.ti oLol E Il? Sri tb.luxDvcin l T.bliai.i! (3.213.) baludi k romn&
tl0 ondxh KDv r4,ldi!a r.!i nnl||.lrt
III.VERGT USUL X^I'{UNU YONONDEN
I ey'! vclli Usl Krnununun, 'ls4 edici l6t ot b€tnkn 22? ami m!!.sinin binnci
i*tutnd., Bu Lt.tndt olsi& h.htn oha ka, bu lbnw edE tututah e tciitt tonslola ola
niwb.t w MLhE ait oln brdb'h t rti*i M.builir" hokmon. v.rilmirrir Sd2
kdusu loytunn i* ml.. *$!nu. 229 rc not..tip m.dd.Lri L y.r .ls, f!ru,
'lr gide pBulrir.
2
mosuhdl
r
mkb@ *klindcti b.lg.Ldd h.d.ngi bifti il. cvsik cdilnBi S.EkftkEdir
Bu ilibel., 0e0m0 rlh8l.rl. ol.. molleb.t
d.y.nrl.E} E$i* .dilmii aru.lu bul!nn|t|!d'r
kr
nunclcl.E !n byrld'n
rcsik l.E
Ayn' K.nununun 236 rB m!&Lsind. S.tb.t es/* .rbobL ed.ti [email protected] ilitrth
iinu tataildt 4in iti ntsha
red.l tultbdu twin etwt w bir n'rthsm hnietir4
|emL nttteid.
^
r.
ptk!
b4 ra,bd t'!*, - .btd Mbuit4lj'd.dh
"
hltnorJ,lrvqiliittii
k*E L. tu q d&didat bEk Ai dlful
bo,Aoat) ffiq,t ,*h!.de.
rM S.t .tStb rd ole, b.tbd. tl*l
o.E! b.t t L,t E,'iA tobi hiet.r&N Ndd @tt dd.*Lti Ein bt&o Ntn@-..
M.ztu Keunu 23aimi m.dd.sind.
Cdb y.t8ij/
hUkm0nc
tq tailhitrir
S! nib.na, univ.Fncniz ilc .girncnlit hihdi v.rn kig !c'nd. irci irwH itirkbinin
bulonIB h.lifllc, y.plr dd.h.l.rin lcFr sytlmar gdkrith&.2t1 S.yrh \tigi Usl
r.,tlllMo 238 iei mdd6i'b 3a.! 0ni6iroiz nEtnds 0.€ bo'dw deahnmi
Ol. ytnd!. 4nm.nlik hiacta
clbcst ft31.k tuliyai
Eb6r rGLt n*.ha
kd
tignin Lndi
.rn
vc hcsbrM C.l$m.s' hrlind. is
olu&n ln bo liti r@f'n&n
ad* !e *du
Frcsiid. r.p|lD
dbnLdsi !.Elml&dir
bir
gilgi .di.ilm.rini riq .dcrim,
ri SIDAL
l') Bu o-lF 2 rl rri' \4iti U.urx
r.', !E.E,:! ,|dt d{nrdr odrru hd& F, a., r drD dur }dr{ br,6ihn i,. tu &r!..4.6i:dii
(-) ridi''iu 6ir lyii dir'rii ota {El&-y. ..' ;,. i :J!,! 4dnu h.tid. h{ riilrqiiiu dr9B,ytr cri bir
dirBiicT.d4o^ni6€Bik $'ruE irtr:5r.. r! i{r. ed.r.r \q!i irii i*irm fti, rE+|nmiyd;
J
cuiuirn sde
xxo
r/
x2(' 17.r{tr
&id'i4 ir
ri$i : Mlmd sosocul
ie$e !p.$ El*h r^aisqidinnhFYtr
c.tn u:lM,

Benzer belgeler