VERGİ İADESİ GENEL TEBLİĞİ

RESMİ GAZETE TARİHİ: 10.06.2003 RESMİ GAZETE SAYISI: 25134 SERİ NO: 6

 

    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. | +-------------------+--------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | TOPLAM| | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ +-------------------+---------------------------------------------------------------------------------------------------------------------------+ |SIRA | VERGİ İADESİNE ESAS BELGENİN | |NO +--------------------------+-------------------------+------------------------------------+---------------------------------+ | |Tarihi |No.su |Kimden Alındığı |Tutarı TL. | +-------------------+--------------------------+-------------------------+------------------------------------+---------------------------------+ | | | |NAKLEDİLEN TOPLAM | | +-------------------+--------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | | | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ | | | TOPLAM| | +----------------------------------------------+-------------------------+------------------------------------+---------------------------------+ NOT: Tek bir bildirimin kolonları kafi gelmediği takdirde, her iki yüzüde doldurulmak ve numara verilmek kaydıyla birden fazla vergi iade bildirimi kullanılabilir.

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