{"id":107127,"date":"2020-01-24T16:26:28","date_gmt":"2020-01-24T13:26:28","guid":{"rendered":"https:\/\/www.enerjigazetesi.ist\/?p=107127"},"modified":"2020-01-24T16:26:28","modified_gmt":"2020-01-24T13:26:28","slug":"antrepolarda-akaryakit-karistirma-islemlerine-iliskin-tebligde-degisiklik","status":"publish","type":"post","link":"https:\/\/www.enerjigazetesi.ist\/en\/antrepolarda-akaryakit-karistirma-islemlerine-iliskin-tebligde-degisiklik\/","title":{"rendered":"(Turkish) Antrepolar’da ‘Akaryak\u0131t Kar\u0131\u015ft\u0131rma \u0130\u015flemleri’ne \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik"},"content":{"rendered":"

Sorry, this entry is only available in Turkish<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

<\/p>\n

Deniz yoluyla gelen, serbest dola\u015f\u0131mda olmayan ayn\u0131 veya farkl\u0131 g\u00fcmr\u00fck tarife istatistik pozisyonu (GT\u0130P) ve vergi oran\u0131na tabi akaryak\u0131t \u00fcr\u00fcnleri, transit akaryak\u0131tlar\u0131n depoland\u0131\u011f\u0131 antrepolarda\u00a0 birbirleriyle kar\u0131\u015ft\u0131r\u0131larak yurt d\u0131\u015f\u0131na transit edilmesinde uygulanabilecek.<\/strong><\/h1>\n

Ticaret Bakanl\u0131\u011f\u0131<\/strong>‘n\u0131n antrepolarda akaryak\u0131t kar\u0131\u015ft\u0131rma i\u015flemlerine\u00a0<\/strong>ili\u015fkin G\u00fcmr\u00fck Genel Tebli\u011fi’nde De\u011fi\u015fiklik<\/strong> Yap\u0131lmas\u0131na Dair Tebli\u011fi Resmi Gazete’de<\/strong> yay\u0131mland\u0131.<\/p>\n

\"\"Tebli\u011fin amac\u0131, deniz yoluyla gelen serbest dola\u015f\u0131mda<\/strong> olmayan ayn\u0131 veya farkl\u0131 g\u00fcmr\u00fck tarife istatistik pozisyonu (GT\u0130P)<\/strong> ve vergi oran\u0131na tabi akaryak\u0131t \u00fcr\u00fcnlerinin transit akaryak\u0131tlar\u0131n<\/strong> depoland\u0131\u011f\u0131<\/strong> antrepolarda birbirleriyle kar\u0131\u015ft\u0131r\u0131larak yurt d\u0131\u015f\u0131na transit edilmesinde<\/strong> uygulanacak usul ve esaslar\u0131 belirlemek<\/strong> olarak g\u00f6sterildi.<\/p>\n

Antrepoya al\u0131nm\u0131\u015f ayn\u0131 veya farkl\u0131 g\u00fcmr\u00fck tarife istatistik pozisyonu<\/strong> ve vergi oran\u0131na tabi akaryak\u0131t \u00fcr\u00fcnleri<\/strong>nin birbirleriyle kar\u0131\u015ft\u0131r\u0131lmas\u0131na antreponun ba\u011fl\u0131 bulundu\u011fu g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce<\/strong> izin verilebilecek. \u0130zin s\u00fcrecinde g\u00fcmr\u00fck g\u00f6zetim ve denetiminin sa\u011flanmas\u0131n\u0131\u00a0<\/strong>teminen g\u00fcmr\u00fck idaresince istenilen her t\u00fcrl\u00fc bilgi, belge ibraz edilir ve ilave tedbirler<\/strong> al\u0131nacak.<\/p>\n

Her bir kar\u0131\u015ft\u0131rma i\u015flemi i\u00e7in g\u00fcmr\u00fck idaresinden<\/strong> m\u00fcnferiden izin al\u0131nacak. Kar\u0131\u015ft\u0131rma i\u015flemi yap\u0131lacak<\/strong> e\u015fyan\u0131n sahibinin antrepo i\u015fleticisi olmad\u0131\u011f\u0131<\/strong> durumda hem antrepo i\u015fleticisi<\/strong> hem de kullan\u0131c\u0131 taraf\u0131ndan ayr\u0131 ayr\u0131 izin ba\u015fvurusu<\/strong> yap\u0131lacak.<\/p>\n

\u0130hrakiye teslimi<\/strong> kapsam\u0131nda kar\u0131\u015ft\u0131rma i\u015flemleri en az 2 y\u0131ld\u0131r\u00a0<\/strong>fiilen ihrakiye tesliminde<\/strong> bulunan lisans sahibi firmalar<\/strong> taraf\u0131ndan yap\u0131labilecek.<\/p>\n

Geriye d\u00f6n\u00fck<\/strong> son 1 y\u0131l i\u00e7inde<\/strong> vergi kayb\u0131na neden olan g\u00fcmr\u00fck mevzuat\u0131 ihlali<\/strong> nedeniyle uygulanan ceza say\u0131s\u0131n\u0131n birden fazla olmamas\u0131<\/strong>, birden fazla olmas\u0131 halinde ise ayn\u0131 d\u00f6nem i\u00e7in<\/strong> i\u015flem g\u00f6ren beyanname say\u0131s\u0131n\u0131n % 2<\/strong>\u2019sini, geriye d\u00f6n\u00fck son 1 y\u0131l i\u00e7inde\u00a0<\/strong>g\u00fcmr\u00fck mevzuat\u0131n\u0131n ihlali nedeniyle uygulanan usuls\u00fczl\u00fck cezas\u0131<\/strong> say\u0131s\u0131n\u0131n be\u015ften fazla olmamas\u0131, be\u015ften fazla olmas\u0131<\/strong> halinde ise ayn\u0131 d\u00f6nem i\u00e7in i\u015flem g\u00f6ren beyanname<\/strong> say\u0131s\u0131n\u0131n % 5\u2019ini<\/strong> a\u015famayacak.<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Turkish. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language. Deniz yoluyla gelen, serbest dola\u015f\u0131mda olmayan ayn\u0131 veya farkl\u0131 g\u00fcmr\u00fck tarife istatistik pozisyonu (GT\u0130P) ve vergi oran\u0131na tabi akaryak\u0131t \u00fcr\u00fcnleri, transit akaryak\u0131tlar\u0131n […]<\/p>\n","protected":false},"author":1,"featured_media":107130,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[53,44],"tags":[65689,52407,46644,65682,65687,65691,65692,52259,65688,65690,65684,65681,65686,65683,53153,1388,48422,65685],"views":87,"_links":{"self":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/107127"}],"collection":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/comments?post=107127"}],"version-history":[{"count":0,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/107127\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media\/107130"}],"wp:attachment":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media?parent=107127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/categories?post=107127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/tags?post=107127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}