{"id":4054,"date":"2020-07-24T06:17:38","date_gmt":"2020-07-24T06:17:38","guid":{"rendered":"https:\/\/ilkercivil.com\/staging\/?p=4054"},"modified":"2020-07-24T11:19:27","modified_gmt":"2020-07-24T11:19:27","slug":"gekap-usul-esaslar","status":"publish","type":"post","link":"https:\/\/ilkercivil.com\/staging\/2020\/07\/24\/gekap-usul-esaslar\/","title":{"rendered":"GEKAP Y\u00f6netmeli\u011finin Uygulanmas\u0131na Dair Usul ve Esaslarda De\u011fi\u015fiklik"},"content":{"rendered":"

Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131na(GEKAP) \u0130li\u015fkin Y\u00f6netmelik’in uygulanmas\u0131 s\u00fcrecinde s\u0131k\u00e7a sorulan sorulara cevap olmas\u0131, ya\u015fanan teredd\u00fctlerin giderilmesi, uygulaman\u0131n geli\u015ftirilmesi ve a\u00e7\u0131klay\u0131c\u0131 \u00f6rneklerle desteklenerek netle\u015ftirilmesine y\u00f6nelik yay\u0131mlanan Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131na \u0130li\u015fkin Y\u00f6netmeli\u011fin Uygulanmas\u0131na Dair Usul ve Esaslar\u2019da 23\/07\/2020 tarihli ve 155226 say\u0131l\u0131 Bakan Oluru ile g\u00fcncelleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

31\/12\/2019 tarihli ve 30995 say\u0131l\u0131 Resmi Gazete ‘de yay\u0131mlanan Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131na \u0130li\u015fkin Y\u00f6netmeli\u011fin 6 nc\u0131 maddesi birinci f\u0131kras\u0131n\u0131n (c) bendi gere\u011fi, \u00c7evre Kanununun ek-1 say\u0131l\u0131 listesindeki \u00fcr\u00fcnlere ve bu Y\u00f6netmeli\u011fin uygulanmas\u0131na ili\u015fkin tan\u0131 m lay\u0131c\u0131 ve a\u00e7\u0131klay\u0131c\u0131 hususlar Bakanl\u0131\u011f\u0131m\u0131zca belirlenmi\u015f olup “Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131na \u0130li\u015fkin Y\u00f6netmeli\u011fin Uygulanmas\u0131na Dair Usul Ve Esaslar’\u00b7 07.02.2020 tarihli ve 20451381-020-34658 say\u0131l\u0131 Bakan Olur’u ile yay\u0131mlanm\u0131\u015ft\u0131r. Bahse konu Usul ve Esaslar uygulamada kar\u015f\u0131la\u015f\u0131lan hususlar g\u00f6z \u00f6n\u00fcnde bulundurularak 29\/06\/2020 tarihli ve 66745475-145.07-132882 say\u0131l\u0131 Bakan Olur’u ile g\u00fcncellenmi\u015ftir.
\nGeri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131na \u0130li\u015fkin Y\u00f6netmelik uygul amalar\u0131n\u0131n geli\u015ftirilmesine ve a\u00e7 \u0131klay\u0131c\u0131 \u00f6rnekler ile desteklenerek netle\u015ftirilmesine y\u00f6nelik ilave d\u00fczenlemeler yap\u0131lmas\u0131 amac\u0131yla haz\u0131rlanan “Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131na \u0130li\u015fkin Y\u00f6netmeli\u011fin Uygulanmas\u0131na Dair Usul Ve Esaslarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Usul ve Esaslar”\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131 hususunu Olur’ lar\u0131n\u0131za arz ederim.<\/p>\n

GER\u0130 KAZANIM KATILIM PAYINA \u0130L\u0130\u015eK\u0130N Y\u00d6NETMEL\u0130G\u0130N
\nUYGULANMASINA DA\u0130R USUL VE ESASLARDA DEG\u0130\u015e\u0130KL\u0130K YAPILMASINA
\nDA\u0130R USUL VE ESASLAR<\/h4>\n

MADDE 1- Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131na \u0130li\u015fkin Y\u00f6netmeli\u011fin Uygulanmas\u0131na Dair Usul ve
\nEsaslar\u0131n ikinci b\u00f6l\u00fcm\u00fcnde Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Uygulamalar\u0131na \u0130li\u015fkin Genel Tan\u0131m
\nve Tan\u0131mlamalar ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan “\u00c7evre G\u00f6revlisi” tan\u0131m\u0131n\u0131n ikinci paragraf\u0131nda yer
\nalan “(Hazine ve Maliye Bakanl\u0131\u011f\u0131nca belirlenen beyan d\u00f6neminde olu\u015fan)” ifadesi “(toplam
\nbeyan miktar\u0131n\u0131n, Hazine ve Maliye Bakanl\u0131\u011f\u0131nca belirlenen beyan d\u00f6nemini kapsad\u0131\u011f\u0131 ay
\nsay\u0131s\u0131na oran\u0131)” \u015feklinde de\u011fi\u015ftirilerek ilgili paragraf a\u015fa\u011f\u0131daki \u015fekilde yeniden d\u00fczenlenmi\u015f;
\nayr\u0131ca tan\u0131m\u0131n alt\u0131na denk gelmek \u00fczere a\u015fa\u011f\u0131daki \u015fekilde \u00d6rnek-1 eklenmi\u015ftir.
\n“\u00c7evre G\u00f6revlisi\u00b7: …… .
\nS\u00fcrekli bir \u00e7evre g\u00f6revlisi istihdam eden veya \u00e7evre dan\u0131\u015fmanl\u0131k firmalar\u0131ndan \u00e7evre
\ny\u00f6netimi hizmeti alan veya \u00e7evre y\u00f6netim birimi kurma zorunlulu\u011fu bulunan piyasaya s\u00fcren
\ni\u015fletmeler (ithalat\u00e7\u0131lar ve sat\u0131\u015f noktalar\u0131 dahil) ile \u00f6deyecekleri geri kazan\u0131m kat\u0131l\u0131m pay\u0131 miktar\u0131
\n(toplam beyan miktar\u0131n\u0131n, Hazine ve Maliye Bakanl\u0131\u011f\u0131nca belirlenen beyan d\u00f6nemini kapsad\u0131\u011f\u0131
\nay say\u0131s\u0131na oran\u0131) 50.000 T\u00fcrk Liras\u0131’ndan fazla olan piyasaya s\u00fcren i\u015fletmeler (ithalat\u00e7\u0131lar ve
\nsat\u0131\u015f noktalar\u0131 dahil), Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131na \u0130li\u015fkin Y\u00f6netmelik kapsam\u0131nda yer alan t\u00fcm
\nbildirim ve beyanlar\u0131n (iade ve mahsupla\u015fmaya esas i\u015flemler dahil) muhasebe sorumlusu ve
\n\u00e7evre g\u00f6revlisi taraf\u0131ndan incelenip onaylanmas\u0131n\u0131 sa\u011flamakla y\u00fck\u00fcml\u00fcd\u00fcrler. Bu durum
\npiyasaya s\u00fcren\/ithalat\u00e7\u0131n\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ortadan kald\u0131rmaz.
\n\u00d6rnek 1: \u00c7ay ve kahve sat\u0131\u015f\u0131 yapan (\u015e) ger\u00e7ek\/t\u00fczel ki\u015fisinin s\u00fcrekli bir \u00e7evre g\u00f6revlisi
\nistihdam etme veya \u00e7evre dan\u0131\u015fmanl\u0131k firmalar\u0131ndan \u00e7evre y\u00f6netimi hizmeti alma veya \u00e7evre
\ny\u00f6netim birimi kurma zorunlulu\u011fu bulunmamaktad\u0131r. (\u015e) ger\u00e7ek\/t\u00fczel ki\u015fisinin 2020 y\u0131l\u0131 ilk alt\u0131
\nay\u0131 i\u00e7in beyan edip \u00f6deyece\u011fi tutar 300.000 T\u00fcrk Liras\u0131ndan fazla olarak belirlenmi\u015ftir. Bu
\ndurumda; (\u015e) ger\u00e7ek\/t\u00fczel ki\u015fisinin muhasebe sorumlusu taraf\u0131ndan geri kazan\u0131m kat\u0131l\u0131m pay\u0131na ili\u015fkin bilgi ve belgeler ve hesaplamalar i\u00e7in \u00c7evre G\u00f6revlisi onay\u0131 al\u0131nmas\u0131 gerekmektedir.
\nAyn\u0131 \u015fekilde, (\u015e) ger\u00e7ek\/t\u00fczel ki\u015fisinin 2021 y\u0131l\u0131 ilk \u00fc\u00e7 ay\u0131 i\u00e7in beyan edip \u00f6deyece\u011fi tutar\u0131n
\n150.000 T\u00fcrk Liras\u0131 veya daha az olarak belirlenmesi durumunda ise \u00c7evre G\u00f6revlisi onay\u0131na
\ngerek bulunmamaktad\u0131r.”
\nMADDE 2- Ayn\u0131 Usul ve Esaslar\u0131n \u00fc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde Ambalajlar \u0130\u00e7in Geri Kazan\u0131m Kat\u0131l\u0131m
\nPay\u0131 Uygulamalar\u0131 ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan “a.3.1 Birincil ambalaj\/\u0130\u00e7 Ambalaj\/Sat\u0131\u015f Ambalaj\u0131”
\nb\u00f6l\u00fcm\u00fcne a\u015fa\u011f\u0131daki \u015fekilde \u00d6mek-8 eklenmi\u015ftir.<\/p>\n

“\u00d6mek-8: At\u0131klar\u0131n (ka\u011f\u0131t, plastik, elyaf, hurda vb. malzemeler) preslenip balyalanarak
\nve ba\u015fka bir ambalajlama yap\u0131lmadan sadece bu \u015fekilde at\u0131k i\u015fleme tesislerine iletimi esnas\u0131nda kullan\u0131lan presleme metal tel ve \u015feritleri ambalaj olarak de\u011ferlendirilemezler ve geri kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan ve \u00f6deme i\u015flemlerine konu edilemezler. Ambalajlanm\u0131\u015f \u00fcr\u00fcnlere y\u00f6nelik ilave koruma\/destek ama\u00e7l\u0131 tak\u0131lan s\u00f6z konusu tel ve \u015feritler ise; mevcut ambalaj\u0131n par\u00e7as\u0131 olarak ambalaj tan\u0131m\u0131 kapsam\u0131nda de\u011ferlendirilir ve geri kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan ve \u00f6deme i\u015flemlerine konu edilir.”
\nMADDE 3- Ayn\u0131 Usul ve Esaslar\u0131n \u00fc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde Ambalajlar \u0130\u00e7in Geri Kazan\u0131m Kat\u0131l\u0131m
\nPay\u0131 Uygulamalar\u0131 ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan “b.4 Sat\u0131\u015f Noktas\u0131” b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 alt\u0131nda yer alan \u00d6rnek-3 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve ard\u0131ndan gelmek \u00fczere \u00d6rnek-4 ve \u00d6rnek-5
\neklenmi\u015ftir.<\/p>\n

“\u00d6rnek-3: Konfeksiyon \u00fcr\u00fcnleri sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftiren (T) ger\u00e7ek\/t\u00fczel ki\u015fisinin
\nfaaliyet konusu sadece konfeksiyon \u00fcr\u00fcnleri sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirmek olup m\u00fc\u015fterilerine tek
\nkullan\u0131ml\u0131k bardaklar ile s\u0131cak\/so\u011fuk i\u00e7ecek ikram\u0131 yapmaktad\u0131r. Bu durumda, i\u00e7ecek sat\u0131\u015f\u0131
\nyapmayan (T) ger\u00e7ek\/t\u00fczel ki\u015fisinin s\u0131cak\/so\u011fuk i\u00e7ecek ikram\u0131nda kulland\u0131\u011f\u0131 tek kullan\u0131ml\u0131k
\nbardaklar i\u00e7in geri kazan\u0131m kat\u0131l\u0131m pay\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmamaktad\u0131r.<\/p>\n

\u00d6rnek-4: Kahve sat\u0131\u015f\u0131 yapan (\u015e) ger\u00e7ek\/t\u00fczel ki\u015fisi \u00fcr\u00fcnlerini tek kullan\u0131ml\u0131k
\nbardaklarda sunmaktad\u0131r. Bu durumda; (\u015e) ger\u00e7ek\/t\u00fczel ki\u015fisinin, i\u00e7ecek \u00fcr\u00fcnlerinin
\nm\u00fc\u015fterilere her t\u00fcrl\u00fc sunumunda kulland\u0131\u011f\u0131 tek kullan\u0131ml\u0131k bardaklar i\u00e7in geri kazan\u0131m kat\u0131l\u0131m
\npay\u0131n\u0131 (i\u00e7ecek ambalajlar\u0131 i\u00e7in belirlenmi\u015f olan tutar \u00fczerinden) beyan etme ve \u00f6deme
\ny\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmaktad\u0131r. (\u015e) ger\u00e7ek\/t\u00fczel ki\u015fisi yiyecek (unlu mam\u00fcller, tatl\u0131lar, \u00e7erezler
\nvb) sat\u0131\u015f\u0131 ve\/veya ikram\u0131 faaliyetinde bulunuyor ve bu faaliyetinde de tek kullan\u0131ml\u0131k tabaklar
\nkullan\u0131yor ise; bu tabaklar i\u00e7in de geri kazan\u0131m kat\u0131l\u0131m pay\u0131n\u0131 (plastik ve kompozit ve metalik
\nambalajlar\u0131 i\u00e7in belirlenmi\u015f olan “di\u011fer” tarifesi veya ka\u011f\u0131t\/karton ambalajlar\u0131 i\u00e7in belirlenmi\u015f
\ntarife \u00fczerinden) beyan etme ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmaktad\u0131r.”<\/p>\n

\u00d6rnek-5: Konfeksiyon \u00fcr\u00fcnleri sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftiren (TT) ger\u00e7ek\/t\u00fczel ki\u015fisinin
\nfaaliyet konusu haz\u0131r giyim \u00fcr\u00fcnleri sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirmek olup ayn\u0131 faaliyet alan\u0131nda yiyecek
\nve i\u00e7ecek sat\u0131\u015f\u0131 da yap\u0131lmaktad\u0131r. Bu durumda; yiyecek\/i\u00e7ecek sat\u0131\u015f\u0131 faaliyetini de ger\u00e7ekle\u015ftiren
\n(TT) ger\u00e7ek\/t\u00fczel ki\u015fisinin yiyecek\/i\u00e7ecek sat\u0131\u015f\u0131\/ikram\u0131 amac\u0131 ile kulland\u0131\u011f\u0131 tek kullan\u0131ml\u0131k
\ntabaklar\/bardaklar i\u00e7in geri kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olu\u015fur.”<\/p>\n

MADDE 4 – Ayn\u0131 Usul ve Esaslar\u0131n \u00fc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde Elektrikli ve Elektronik E\u015fyalar \u0130\u00e7in
\nGeri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Uygulamalar\u0131 ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan “a) Geri Kazan\u0131m Kat\u0131l\u0131m
\nPay\u0131na Tabi Elektrikli ve Elektronik E\u015fyalar\u0131n Tan\u0131mlanmas\u0131” b\u00f6l\u00fcm\u00fcn\u00fcn dokuzuncu
\nf\u0131kras\u0131nda yer alan \u00d6rnek-1 ‘in alt\u0131na gelmek \u00fczere \u00d6rnek-2 ve \u00d6rnek-3 a\u015fa\u011f\u0131daki \u015fekilde
\neklenmi\u015ftir.
\n“\u00d6rnek-2: (N) ger\u00e7ek t\u00fczel ki\u015fisi elektrikli kaykay, scooter, hoverboard, ginger gibi
\nmotorlu ula\u015f\u0131m ara\u00e7lar\u0131n\u0131 ithal ederek yurti\u00e7indekj kullan\u0131c\u0131lara toptan\/perakende sat\u0131\u015f\u0131n\u0131
\nger\u00e7ekle\u015ftirmektedir. Bu durumda (N) ger\u00e7ek t\u00fczel ki\u015fisinin ithal etti\u011fi elektrikli kaykay,
\nelektrikli scooter, hoverboard, ginger gibi motorlu ula\u015f\u0131m ara\u00e7lar\u0131 elektrikli ve elektronik e\u015fya
\nkapsam\u0131nda yer almad\u0131\u011f\u0131ndan ithal etti\u011fi bu ara\u00e7lar i\u00e7in Y\u00f6netmeli\u011fin 5’inci maddesinin
\nonuncu f\u0131kras\u0131 uyar\u0131nca beyan yap\u0131l\u0131r ancak bu \u00fcr\u00fcnlerden geri kazan\u0131m kat\u0131l\u0131m pay\u0131 tahsil
\nedilmez.<\/p>\n

\u00d6rnek-3: (S) ger\u00e7ek\/t\u00fczel ki\u015fisi oto alarm\u0131 ve oto park sens\u00f6r\u00fc ithal etmektedir. (S)
\nger\u00e7ek\/t\u00fczel ki\u015fisinin ithalat\u0131n\u0131 ger\u00e7ekle\u015ftirdi\u011fi oto alarm\u0131 ve oto park sens\u00f6rleri “izleme ve
\nkontrol ekipman\u0131” olmas\u0131ndan dolay\u0131 geri kazan\u0131m kat\u0131l\u0131m pay\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc
\nbulunmamaktad\u0131r. Ancak, (S) ger\u00e7ek\/t\u00fczel ki\u015fisinin oto alarm\u0131 ve oto park sens\u00f6r\u00fc ile
\nb\u00fct\u00fcnle\u015fik ithalat\u0131n\u0131 ger\u00e7ekle\u015ftirdi\u011fi piller\/bataryalar i\u00e7in geri kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan\u0131 ve
\n\u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmaktad\u0131r.”<\/p>\n

MADDE 5 -Ayn\u0131 Usul ve Esaslar\u0131n \u00fc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde Elektrikli ve Elektronik E\u015fyalar \u0130\u00e7in
\nGeri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Uygulamalar\u0131 ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan “b) A\u00e7\u0131klay\u0131c\u0131 Genel
\n\u00d6rnekler” b\u00f6l\u00fcm\u00fcne \u00d6rnek-6, \u00d6rnek-7 ve \u00d6rnek-8 eklenmi\u015ftir.<\/p>\n

“\u00d6rnek-6: (R) ger\u00e7ek\/t\u00fczel ki\u015fisi elektrikli ve elektronik e\u015fya kapsam\u0131nda yer alan
\n– kombi, klima vb. \u00fcr\u00fcnlerin bak\u0131m\/onar\u0131m\u0131nda kullan\u0131lmak \u00fczere m\u00fcnferit olarak yedek par\u00e7a
\n(silindir alev ba\u015fl\u0131\u011f\u0131, br\u00fcl\u00f6r contas\u0131 vb) ithalat\u0131 ger\u00e7ekle\u015ftirmektedir. Bu durumda, (R)
\nger\u00e7ek\/t\u00fczel ki\u015fisinin ithal etti\u011fi yedek par\u00e7alar elektrikli ve elektronik e\u015fya kapsam\u0131nda yer
\n\u2022 almad\u0131\u011f\u0131ndan ithal etti\u011fi bu \u00fcr\u00fcnler \u0131\u00e7\u0131n gen kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan\u0131 ve \u00f6deme
\ny\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmamaktad\u0131r.<\/p>\n

\u00d6rnek-7: (T) ger\u00e7ek\/t\u00fczel ki\u015fisi yurt i\u00e7inde GPS \u00f6l\u00e7\u00fcm cihaz\u0131, total station olarak tabir
\nedilen \u00f6l\u00e7\u00fcm cihaz\u0131 \u00fcretmektedir. \u00dcretti\u011fi bahse konu \u00fcr\u00fcnlerin bir k\u0131sm\u0131n\u0131 yurt i\u00e7indeki (U)
\nger\u00e7ek\/t\u00fczel ki\u015fisine sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirmekte, bir k\u0131sm\u0131n\u0131 da yurt d\u0131\u015f\u0131na ihra\u00e7 etmektedir. (T)
\nger\u00e7ek\/t\u00fczel ki\u015finin (U) ger\u00e7ek\/t\u00fczel ki\u015fisine verdi\u011fi GPS \u00f6l\u00e7\u00fcm cihaz\u0131, total station \u00f6l\u00e7\u00fcm
\ncihaz\u0131 i\u00e7in geri kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan\u0131 ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmaktad\u0131r. Ancak,
\nyurt d\u0131\u015f\u0131na ihra\u00e7 etti\u011fi \u00fcr\u00fcnler i\u00e7inde geri kazan\u0131m kat\u0131l\u0131m pay\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmamaktad\u0131r.
\n\u00d6rnek-8: (Y) ger\u00e7ek\/t\u00fczel ki\u015fisi yurt i\u00e7inde piyasaya s\u00fcrmek i\u00e7in d\u00fcbel \u00e7akma, \u00e7ivi
\n\u00e7akma ve matkap makinesi ithal etmektedir. \u0130thal etti\u011fi \u00fcr\u00fcnlerin i\u00e7erisinde ve ayn\u0131 zamanda
\n\u00fcr\u00fcn\u00fcn yan\u0131nda yedek pil\/batarya yer almaktad\u0131r. Bu durumda (Y) ger\u00e7ek\/t\u00fczel ki\u015fisinin
\nithalat\u0131n\u0131 ger\u00e7ekle\u015ftirdi\u011fi d\u00fcbel \u00e7akma, \u00e7ivi \u00e7akma ve matkap makinesi ile bahse konu \u00fcr\u00fcnlerin yan\u0131nda yedek olarak bulunan pil\/batarya i\u00e7in ayr\u0131 ayn geri kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan\u0131 ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmaktad\u0131r. Ancak d\u00fcbel \u00e7akma, \u00e7ivi \u00e7akma ve matkap makinesi i\u00e7erisinde yer alan pil, batarya i\u00e7in geri kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan\u0131 ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmamaktad\u0131r.”<\/p>\n

MADDE 6- Ayn\u0131 Usul ve Esaslar\u0131n \u00fc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde Lastikler \u0130\u00e7in Geri Kazan\u0131m Kat\u0131l\u0131m
\nPay\u0131 Uygulamalar\u0131 ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan “a) Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131na Tabi Lastiklerin
\nTan\u0131mlanmas\u0131” b\u00f6l\u00fcm\u00fcn\u00fcn ikinci f\u0131kras\u0131 alt\u0131na gelmek \u00fczere \u00d6mek-8 a\u015fa\u011f\u0131daki \u015fekilde
\neklenmi\u015ftir.<\/p>\n

“\u00d6rnek-8: (N) ger\u00e7ek t\u00fczel ki\u015fisi el arabas\u0131, bisiklet, kaykay, paten, pazar arabas\u0131,
\nelektrikli kaykay, scooter, hoverboard, ginger gibi \u00fcr\u00fcnlerin lastiklerini ithal ederek
\nyurti\u00e7indeki kullan\u0131c\u0131lara toptan\/perakende sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirmektedir. Bu durumda (N)
\nger\u00e7ek t\u00fczel ki\u015fisinin ithal etti\u011fi el arabas\u0131, bisiklet, kaykay, paten, pazar arabas\u0131 gibi motorsuz
\nekipmanlar\u0131n lastikleri \u0131\u00e7\u0131n geri kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan\u0131 ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc
\nbulunmamaktad\u0131r.”<\/p>\n

MADDE 7 – Ayn\u0131 Usul ve Esaslar\u0131n d\u00f6rd\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde “Di\u011fer Hususlar” ba\u015fl\u0131\u011f\u0131 alt\u0131nda
\nyer alan \u00fc\u00e7\u00fcnc\u00fc f\u0131kraya son c\u00fcmle olarak “Geri kazan\u0131m kat\u0131l\u0131m beyannamelerine y\u00f6nelik
\nYeminli Mali M\u00fc\u015favirlere yapt\u0131r\u0131lacak inceletme ve\/veya do\u011frulatma i\u015flemleri ile ba\u011f\u0131ms\u0131z
\ndenetim kurulu\u015flar\u0131na yapt\u0131r\u0131lacak inceletme i\u015flemleri Bakanl\u0131k\u00e7a gerekli g\u00f6r\u00fclerek talep
\nedilmesi halinde yapt\u0131r\u0131larak Bakanl\u0131\u011fa sunulur.” c\u00fcmlesi eklenmi\u015ftir.<\/p>\n

Bakanl\u0131k Olurunu \u0130ndirmek \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/p>\n

<\/div>\n
\n
<\/div>\n<\/div>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131na(GEKAP) \u0130li\u015fkin Y\u00f6netmelik’in uygulanmas\u0131 s\u00fcrecinde s\u0131k\u00e7a sorulan sorulara cevap olmas\u0131, ya\u015fanan teredd\u00fctlerin giderilmesi, uygulaman\u0131n geli\u015ftirilmesi ve a\u00e7\u0131klay\u0131c\u0131 […]<\/p>\n","protected":false},"author":1,"featured_media":4056,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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