Publication: Katma değer vergisinde vergiyi doğuran olay
Abstract
Günümüzün en modern vergilerinden biri olan katma değer vergisi Türk Vergi Sistemi içerisindeki yerini 1985 yılı başında almıştır. Bir işlem vergisi olan katma değer vergisi, mal ya da hizmetin üretiminden tüketimine kadar olan her aşamayı ayrı ayrı vergilendiren, ancak kümülatif etkisi olmayan bir vergidir. Katma değer vergisinin bir işlem vergisi olması nedeniyle, vergiyi doğuran olayın meydana gelmesi için verginin konusunu teşkil eden işlemin gerçekleşmesi gerekir. Katma Değer Vergisi Kanunu'nun 10. maddesinde vergiyi doğuran olayın meydana gelmesi, vergiye tabi işlemlerin özelliklerine göre ayrı ayrı belirtilmiştir. Katma değer vergisi, malın teslimi veya hizmetin ifa edilmesi ile doğmaktadır. Ancak vergi alacağının tahsilinin geciktirilmemesi amacıyla mal teslimi ve hizmet ifasından önce fatura ve benzeri belge verilmesi hallerinde, fatura ve benzeri belgenin düzenlenmesi, vergiyi doğuran olay olarak kabul edilmiştir. Devamlılık gösteren işlemlerde, verginin doğuş tarihinin belirsiz bir hale gelmemesi için, kısım kısım mal teslimi ve hizmet ifalarında her bir kısım malın teslimi ya da hizmetin ifası, vergiyi doğuran olay olarak kabul edilmiştir. omisyoncular vasıtasıyla veya konsinyasyon suretiyle yapılan satışlarda, malların alıcıya teslim edilmesi sonucunda vergiyi doğuran olay meydana gelmektedir. Malın alıcıya veya onun adına hareket edenlere gönderilmesi halinde, malın nakliyesine başlanması veya nakliyeci ya da sürücüye teslim edilmesi, vergiyi doğuran olayın gerçekleşmesi için yeterli sayılmıştır. Su, elektrik, gaz, ısıtma ve benzeri enerji dağıtımlarında veya kullanımlarında bunların bedellerinin tahakkuk ettirilmesi vergiyi doğuran olay olarak kabul edilmiş olup, böylece önceden tüketilen verginin tahsilinin geciktirilmesi önlenmek istenmiştir. İthalat işlemlerinde vergiyi doğuran olay, gümrük vergisi ödeme mükellefiyetinin başlaması ya da fiili ithalatın yapıldığı anda meydana gelmektedir. Türkiye ile yabancı ülkeler arasında yapılan transit taşımacılıkta, gümrük bölgesine girilmesi ve çıkılması anında vergiyi doğuran olay gerçekleşmektedir.
IN THE VALUE ADDED TAX THE EVENT WHICH CAUSES THE TAX One of the most modern taxes of today, The Value Added Tax, took its place within the Turkish Tax System in 1985. As a procedural tax, The Value Added Tax is a tax which taxes cach step of producing and consuming of goods and services seperatley,however a tax with no cumulative effect. Because the The Value added tax is a procedural tax, in order for taxation to arise the subjected procedure must take place. According to the 10 th Article of the Value Added Tax Law, the fact which reveals the Tax is mentionned separately according to the specifications of the procedures. The Value Added tax arises from either the delivery of the goods or the providing of the service. In order to avoid the delays in the collection of the tax, if an invoice or a similar certificate is given, the preparation of these documents is accepted as a fact which causes the tax to arise. If there is a continuation in the procedures, to avoid the uncertainty of the arisal date of the tax, cach partial delivery and stage of service is accepted as the arisal date of the tax. In the sales through commission agents or in case of sale or return basis, the fact which causes the arise of the tax happens on the delivery of the goods to the buyers. In case of a direct delivery to the buyer or to their representatives, the activation of the shipment or a delivery to a forwarding agent or to a driver, is accepted as a sufficient fact for the arisal ofthe tax. In the distribution or usage of water, electricity, gas, heating and similar energy supplies, the charging of the price is accepted as the fact for the arisal of the tax. By this the delayed collection of the tax of a consumed supply is avoided. In the import formalities the fact which arises the tax, happens when the liability of the payment of the customs duty begins or when the actual importation has been effected. In the transit carriage between Turkey and other foreign countries at the moment of entrance and departure to the customs area cause arises for taxation.
IN THE VALUE ADDED TAX THE EVENT WHICH CAUSES THE TAX One of the most modern taxes of today, The Value Added Tax, took its place within the Turkish Tax System in 1985. As a procedural tax, The Value Added Tax is a tax which taxes cach step of producing and consuming of goods and services seperatley,however a tax with no cumulative effect. Because the The Value added tax is a procedural tax, in order for taxation to arise the subjected procedure must take place. According to the 10 th Article of the Value Added Tax Law, the fact which reveals the Tax is mentionned separately according to the specifications of the procedures. The Value Added tax arises from either the delivery of the goods or the providing of the service. In order to avoid the delays in the collection of the tax, if an invoice or a similar certificate is given, the preparation of these documents is accepted as a fact which causes the tax to arise. If there is a continuation in the procedures, to avoid the uncertainty of the arisal date of the tax, cach partial delivery and stage of service is accepted as the arisal date of the tax. In the sales through commission agents or in case of sale or return basis, the fact which causes the arise of the tax happens on the delivery of the goods to the buyers. In case of a direct delivery to the buyer or to their representatives, the activation of the shipment or a delivery to a forwarding agent or to a driver, is accepted as a sufficient fact for the arisal ofthe tax. In the distribution or usage of water, electricity, gas, heating and similar energy supplies, the charging of the price is accepted as the fact for the arisal of the tax. By this the delayed collection of the tax of a consumed supply is avoided. In the import formalities the fact which arises the tax, happens when the liability of the payment of the customs duty begins or when the actual importation has been effected. In the transit carriage between Turkey and other foreign countries at the moment of entrance and departure to the customs area cause arises for taxation.