Ticaret Bakanl\u0131\u011f\u0131, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 ile bu ma\u011fazalara ait depolar\u0131n a\u00e7\u0131lmas\u0131, i\u015fletilmesi ve \u00fcr\u00fcn sat\u0131\u015f s\u00fcre\u00e7lerine ili\u015fkin usul ve esaslarda \u00f6nemli de\u011fi\u015fiklik yapt\u0131. Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren \u201cG\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131 Y\u00f6netmeli\u011fi\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u201d ile duty-free ma\u011fazalar\u0131n\u0131n ruhsatland\u0131rma s\u00fcre\u00e7leri, mali yeterlilik denetimleri ve ma\u011faza i\u00e7i numune \u00fcr\u00fcn takibi yeniden d\u00fczenlendi.<\/p>\n
Yeni y\u00f6netmelik, \u00f6zellikle ma\u011faza ve depo a\u00e7\u0131l\u0131\u015flar\u0131nda \u015firketlerin mali yap\u0131s\u0131n\u0131n daha a\u00e7\u0131k bi\u00e7imde denetlenmesini hedefliyor. D\u00fczenlemeyle birlikte \u00f6n izin ba\u015fvurusu olumlu sonu\u00e7lanan firmalar\u0131n, nihai ruhsat ve a\u00e7ma izni a\u015famas\u0131nda sunmak zorunda oldu\u011fu belgeler yeniden belirlendi. Buna g\u00f6re \u015firketlerin mevzuatta aranan asgari sermaye \u015fart\u0131n\u0131 ta\u015f\u0131d\u0131\u011f\u0131n\u0131 ve kurumlar vergisi y\u00fck\u00fcml\u00fcl\u00fcklerini kar\u015f\u0131lad\u0131\u011f\u0131n\u0131 g\u00f6steren belgeler ba\u015fvuru dosyas\u0131nda yer alacak.<\/p>\n
D\u00fczenlemenin en dikkat \u00e7eken ba\u015fl\u0131klar\u0131ndan biri ise ba\u015fvuru sahipleri i\u00e7in mali m\u00fc\u015favir raporu zorunlulu\u011fu oldu. Yeni uygulamayla birlikte g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 veya depo a\u00e7mak isteyen firmalar, \u015firketin mali durumunu ve y\u00f6netmelikte aranan \u015fartlara uygunlu\u011funu g\u00f6steren Yeminli Mali M\u00fc\u015favir veya Serbest Muhasebeci Mali M\u00fc\u015favir raporunu ilgili idareye sunmak zorunda olacak.<\/p>\n
Bu ad\u0131mla duty-free sekt\u00f6r\u00fcnde faaliyet g\u00f6stermek isteyen firmalar\u0131n mali yeterlili\u011finin daha g\u00fc\u00e7l\u00fc \u015fekilde denetlenmesi, ruhsat s\u00fcre\u00e7lerinde \u015feffafl\u0131\u011f\u0131n art\u0131r\u0131lmas\u0131 ve kamu alacaklar\u0131 bak\u0131m\u0131ndan risk olu\u015fturabilecek yap\u0131lar\u0131n \u00f6nceden tespit edilmesi ama\u00e7lan\u0131yor.<\/p>\n
Y\u00f6netmelikte yaln\u0131zca ruhsat ve a\u00e7\u0131l\u0131\u015f s\u00fcre\u00e7lerine y\u00f6nelik de\u011fil, ma\u011faza i\u00e7i \u00fcr\u00fcn hareketlerine ili\u015fkin de yeni denetim h\u00fck\u00fcmleri getirildi. \u00d6zellikle parf\u00fcm ve kozmetik \u00fcr\u00fcnlerinde kullan\u0131lan tester yani numune \u00fcr\u00fcnler i\u00e7in ayr\u0131 bir takip mekanizmas\u0131 olu\u015fturuldu.<\/p>\n
Yeni d\u00fczenlemeye g\u00f6re duty-free ma\u011fazalar\u0131nda m\u00fc\u015fterilerin denemesi amac\u0131yla kullan\u0131lan parf\u00fcm ve kozmetik numunelerinin antrepo stok kay\u0131tlar\u0131ndan ve antrepo beyannamelerinden d\u00fc\u015f\u00fclebilmesi i\u00e7in bo\u015falan \u00fcr\u00fcn \u015fi\u015felerinin g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ibraz edilmesi gerekecek. B\u00f6ylece vergi muafiyeti kapsam\u0131nda bulunan numune \u00fcr\u00fcnlerin kay\u0131t d\u0131\u015f\u0131 \u015fekilde piyasaya y\u00f6nlendirilmesinin \u00f6n\u00fcne ge\u00e7ilmesi hedefleniyor.<\/p>\n
Bo\u015falan numune \u015fi\u015feleri, birer ayl\u0131k d\u00f6nemler halinde haz\u0131rlanan ayl\u0131k sat\u0131\u015f listeleriyle birlikte ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne sunulacak. Firmalar, belirtilen yasal s\u00fcre i\u00e7erisinde kulland\u0131klar\u0131 parf\u00fcm ve kozmetik numunelerine ili\u015fkin bo\u015f \u015fi\u015feleri fiilen ibraz etmekle y\u00fck\u00fcml\u00fc olacak.<\/p>\n
S\u00fcresi i\u00e7inde bo\u015f \u015fi\u015fesi g\u00fcmr\u00fck idaresine g\u00f6sterilemeyen parf\u00fcm veya kozmetik numuneleri ise sat\u0131lm\u0131\u015f \u00fcr\u00fcn gibi de\u011ferlendirilecek. Bu durumda s\u00f6z konusu \u00fcr\u00fcnlere ili\u015fkin g\u00fcmr\u00fck vergileri firmalardan tahsil edilecek. B\u00f6ylece numune olarak kay\u0131tlara ge\u00e7irilen \u00fcr\u00fcnlerin ger\u00e7ekten ma\u011faza i\u00e7inde deneme amac\u0131yla t\u00fcketilip t\u00fcketilmedi\u011fi do\u011frudan denetlenebilecek.<\/p>\n
D\u00fczenleme, duty-free ma\u011fazalar\u0131nda stok hareketlerinin daha s\u0131k\u0131 izlenmesini sa\u011flayacak. \u00d6zellikle y\u00fcksek de\u011ferli parf\u00fcm ve kozmetik \u00fcr\u00fcnlerinde numune stat\u00fcs\u00fcn\u00fcn k\u00f6t\u00fcye kullan\u0131lmas\u0131n\u0131 engellemeye y\u00f6nelik getirilen bo\u015f \u015fi\u015fe ibraz\u0131 \u015fart\u0131, i\u015fletmelerin ayl\u0131k raporlama ve fiziki takip s\u00fcre\u00e7lerini de art\u0131racak.<\/p>\n
Sekt\u00f6r a\u00e7\u0131s\u0131ndan bak\u0131ld\u0131\u011f\u0131nda yeni y\u00f6netmelik, hem ma\u011faza a\u00e7\u0131l\u0131\u015flar\u0131nda mali yeterlilik \u00e7\u0131tas\u0131n\u0131 y\u00fckseltiyor hem de mevcut i\u015fletmelerin \u00fcr\u00fcn ve stok denetimlerinde daha ayr\u0131nt\u0131l\u0131 bir y\u00fck\u00fcml\u00fcl\u00fck alan\u0131 olu\u015fturuyor. Firmalar\u0131n, ruhsat ba\u015fvurular\u0131nda mali m\u00fc\u015favir raporunu dosyalar\u0131na eklemesi; faaliyet s\u00fcrecinde ise parf\u00fcm ve kozmetik numuneleri i\u00e7in d\u00fczenli kay\u0131t, listeleme ve bo\u015f ambalaj ibraz\u0131 yapmas\u0131 gerekecek.<\/p>\n
Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n yapt\u0131\u011f\u0131 de\u011fi\u015fiklikle, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda kamu denetiminin g\u00fc\u00e7lendirilmesi, vergi kayb\u0131 riskinin azalt\u0131lmas\u0131 ve sekt\u00f6rde ticari \u015feffafl\u0131\u011f\u0131n art\u0131r\u0131lmas\u0131 hedefleniyor.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ticaret Bakanl\u0131\u011f\u0131, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 ve depolar\u0131na ili\u015fkin y\u00f6netmelikte de\u011fi\u015fikli\u011fe gitti. Yeni d\u00fczenlemeyle ma\u011faza ve depo a\u00e7\u0131l\u0131\u015flar\u0131nda YMM veya SMMM raporu zorunlu hale gelirken, parf\u00fcm ve kozmetik numunelerinin stoktan d\u00fc\u015f\u00fclebilmesi i\u00e7in bo\u015f \u015fi\u015felerin g\u00fcmr\u00fck idaresine ibraz edilmesi \u015fart\u0131 getirildi.<\/p>\n","protected":false},"author":2,"featured_media":32301,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2535,5],"tags":[11257,106,11256],"class_list":["post-32300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-3-bolge","category-ekonomi","tag-gumruksuzsatis","tag-ticaretbakanligi","tag-utyfree"],"yoast_head":"\n