2978 sayılı Vergi İadesi Hakkında Kanunun 3 üncü maddesinde 4842 sayılı
Kanunun 30 uncu maddesiyle yapılan değişiklikle, "Vergi iadesi aylık, yıllık
veya dönemsel olarak hesap edilebilir. Vergi iadesi, 2 nci madde hükmü de
dikkate alınarak mal ve hizmet alımları tutarına %5 nispeti uygulanarak
hesaplanır..." hükmü getirilmiş ve 01.04.2003 tarihi itibariyle yürürlüğe
girmiş bulunmaktadır.
Bu nedenle, daha önce farklı oranlar halinde uygulanan vergi iade oranları
sisteminden vazgeçilerek 01.04.2003 tarihinden itibaren mal ve hizmet alımları
tutarına %5 oranı uygulanmak suretiyle EK: 1'deki tablo çerçevesinde vergi
iadesinin hesap edilmesi gerekmektedir.
Tebliğ olunur.
EK: 1
+----------------------------------------------------------------------------------------------------------------------+
| VERGİ İADE BİLDİRİMİ |
| (Emekli, Malüliyet, Dul ve Yetim Aylığı Alanlara Ait) |
+------------------------------------------------+----------------------------------+----------------------------------+
| |AYLIĞI ALDIĞI BANKA | |
|Ait Olduğu Dönem |ŞUBESİ VE HESAP NUMARASI | |
|...../...../20..... ...../...../20..... | | |
+------------------------------------------------+----------------------------------+----------------------------------+
+----------------------------------------------------------------------------------------------------------------------+
| VERGİ İADESİNDEN FAYDALANANIN |
+-----------------+------------------------------+----------------------------------+----------------------------------+
|Soyadı | |Emekli veya | |
| | |Sigorta Sicil No | |
+-----------------+------------------------------+----------------------------------+----------------------------------+
|Adı | | | |
+-----------------+------------------------------+----------------------------------+----------------------------------+
|İkametgah Adresi | |
|Ve Telefon No. | |
+-----------------+----------------------------------------------------------------------------------------------------+
| Adına Belge Alınmış İse |
| Vergi İadesinden Faydalanan Eşi, Çocukları ve Bakmakla Yükümlü Olduğu Kimseler |
+----------------------------------------+------------------------------+----------------------------------------------+
|Adı ve Soyadı |Doğum Tarihi |Yakınlık Derecesi |
+----------------------------------------+------------------------------+----------------------------------------------+
| | | |
+----------------------------------------+------------------------------+----------------------------------------------+
| | | |
+----------------------------------------+------------------------------+----------------------------------------------+
| | | |
+----------------------------------------+------------------------------+----------------------------------------------+
| | | |
+----------------------------------------+------------------------------+----------------------------------------------+
| | | |
+----------------------------------------+------------------------------+----------------------------------------------+
| | | |
+----------------------------------------+------------------------------+----------------------------------------------+
+----------------------------------------------------------------------------------------------------------------------+
| VERGİ İADE HESAPLARMA TABLOSU |
+----------------------------------------+------------------------------+----------------------------------------------+
|İadeye Esas Tutar |Oran |İade Tutarı TL. |
|(Dönem Net Geliri | | |
+----------------------------------------+------------------------------+----------------------------------------------+
| |%5 | |
| | | |
+----------------------------------------+------------------------------+----------------------------------------------+
Vergi iadesi hakkında Kanuna uygun olarak .................... dönemine
ait ekli .................... adet belge karşılığı yapmış olduğum mal ve
hizmet alımlarının tutarı
.............................................................. TL.dır.
NOT: 1- Bu bölümdeki boşluklar yazı ile doldurulacaktır.
2- Bu bildirim örneğine uygun olarak standart dosya kağıdı
büyüklüğünde veya 23 x 32,5 ebazındaki torba zarf şek-
linde çoğaltılıp kullanılabilir.
...../...../20.....
Vergi iadesinden
Faydalanın İmzası
+-------------------+---------------------------------------------------------------------------------------------------------------------------+
|SIRA | VERGİ İADESİNE ESAS BELGENİN |
|NO +--------------------------+-------------------------+------------------------------------+---------------------------------+
| |Tarihi |No.su |Kimden Alındığı |Tutarı TL. |
+-------------------+--------------------------+-------------------------+------------------------------------+---------------------------------+
| | | | |
+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
| | | TOPLAM| |
+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
+-------------------+---------------------------------------------------------------------------------------------------------------------------+
|SIRA | VERGİ İADESİNE ESAS BELGENİN |
|NO +--------------------------+-------------------------+------------------------------------+---------------------------------+
| |Tarihi |No.su |Kimden Alındığı |Tutarı TL. |
+-------------------+--------------------------+-------------------------+------------------------------------+---------------------------------+
| | | |NAKLEDİLEN TOPLAM | |
+-------------------+--------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
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+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
| | | TOPLAM| |
+----------------------------------------------+-------------------------+------------------------------------+---------------------------------+
NOT: Tek bir bildirimin kolonları kafi gelmediği takdirde, her iki yüzüde
doldurulmak ve numara verilmek kaydıyla birden fazla vergi iade bildirimi
kullanılabilir.
|