{"id":4091,"date":"2026-05-01T14:07:52","date_gmt":"2026-05-01T14:07:52","guid":{"rendered":"https:\/\/kishmaria.com\/serbest-bolge-2022-yili-incelemesi-ve-ornekler\/"},"modified":"2026-05-01T14:07:52","modified_gmt":"2026-05-01T14:07:52","slug":"serbest-bolge-2022-yili-incelemesi-ve-ornekler","status":"publish","type":"post","link":"https:\/\/kishmaria.com\/tr\/serbest-bolge-2022-yili-incelemesi-ve-ornekler\/","title":{"rendered":"Serbest B\u00f6lge 2022 Y\u0131l\u0131 \u0130ncelemesi ve \u00d6rnekler"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-2508\" src=\"https:\/\/kishmaria.com\/wp-content\/uploads\/2026\/05\/Picture1.jpg\" alt=\"\" width=\"1024\" height=\"779\" srcset=\"https:\/\/kishmaria.com\/wp-content\/uploads\/2026\/05\/Picture1.jpg 1024w, https:\/\/kishmaria.com\/wp-content\/uploads\/2026\/05\/Picture1-300x228.jpg 300w, https:\/\/kishmaria.com\/wp-content\/uploads\/2026\/05\/Picture1-768x584.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>Serbest b\u00f6lge, G\u00fcrcistan g\u00fcmr\u00fck b\u00f6lgesinin \u00f6zel olarak ayr\u0131lm\u0131\u015f bir par\u00e7as\u0131d\u0131r.<\/p>\n<p>Serbest b\u00f6lge giri\u015f ve \u00e7\u0131k\u0131\u015flar\u0131nda, serbest b\u00f6lge s\u0131n\u0131rlar\u0131nda (\u00e7evre \u00e7itlerinde) ki\u015filerin, e\u015fyalar\u0131n ve\/veya ta\u015f\u0131ma ara\u00e7lar\u0131n\u0131n hareketinin kontrol\u00fc ile serbest b\u00f6lgede bulunan ve\/veya depolanan e\u015fyalar\u0131n kontrol\u00fc g\u00fcmr\u00fck idaresi taraf\u0131ndan ger\u00e7ekle\u015ftirilir.<\/p>\n<p>&nbsp;<\/p>\n<p>\u0130thalat vergilerinin \u00f6denmesi ve ticarette koruma \u00f6nlemlerinin uygulanmas\u0131 a\u00e7\u0131s\u0131ndan, yabanc\u0131 mallar\u0131n serbest b\u00f6lgeye giri\u015fi, mallar\u0131n serbest dola\u015f\u0131ma giri\u015f rejimi kapsam\u0131nda de\u011ferlendirilmez ve bu nedenle bu mallar i\u00e7in ithalat vergisi \u00f6denmez.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>G\u00fcrcistan men\u015feli mallar\u0131n yerle\u015ftirilmesinde ise, benzer mallar\u0131n ihracat rejimi kapsam\u0131nda tabi tutuldu\u011fu G\u00fcrcistan g\u00fcmr\u00fck <a href=\"https:\/\/www.rs.ge\/LegalEntityCustomsProcedures?cat=3&amp;tab=1\">mevzuat\u0131 h\u00fck\u00fcmleri<\/a> uygulan\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Mallar, serbest b\u00f6lge rejimine s\u00fcresiz olarak tabi tutulabilir.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Unutmay\u0131n, G\u00fcrcistan g\u00fcmr\u00fck mevzuat\u0131 gerekliliklerinin ihlali veya yerine getirilmemesi g\u00fcmr\u00fck su\u00e7u te\u015fkil eder ve bu su\u00e7un i\u015flenmesi durumunda ilgili sorumluluklar\/y<a href=\"https:\/\/rs.ge\/LegalEntityCustomsControl?cat=1&amp;tab=1\">apt\u0131r\u0131mlar \u00f6ng\u00f6r\u00fcl\u00fcr.<\/a><\/p>\n<p>Serbest Sanayi B\u00f6lgesi<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Serbest sanayi b\u00f6lgesi \u015funlar\u0131 kapsar:<\/p>\n<ul>\n<li>Ek ko\u015fullar\u0131n ve vergi avantajlar\u0131n\u0131n uyguland\u0131\u011f\u0131 bir serbest b\u00f6lge t\u00fcr\u00fcd\u00fcr;<\/li>\n<li>G\u00fcrcistan topraklar\u0131n\u0131n belirli s\u0131n\u0131rlar\u0131 olan ve kanunla verilmi\u015f \u00f6zel stat\u00fcye sahip bir par\u00e7as\u0131d\u0131r.<\/li>\n<\/ul>\n<p>Serbest sanayi b\u00f6lgesi, ekonomik faaliyetler i\u00e7in belirli bir s\u00fcreli\u011fine ayr\u0131l\u0131r ve bu s\u0131n\u0131rlar dahilinde ki\u015filer \u00f6zel ekonomik ve hukuki rejime tabidirler.<\/p>\n<p>&nbsp;<\/p>\n<p>Not: Her t\u00fcrl\u00fc para birimiyle \u00f6deme yap\u0131labilir:<\/p>\n<ul>\n<li>Serbest sanayi b\u00f6lgesinde;<\/li>\n<li>Serbest sanayi b\u00f6lgesi i\u015fletmesi ile bir G\u00fcrcistan i\u015fletmesi aras\u0131nda.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Serbest sanayi b\u00f6lgesindeki faaliyetler, bu b\u00f6lgede tescilli i\u015fletmeler taraf\u0131ndan y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Serbest sanayi b\u00f6lgesi d\u0131\u015f\u0131nda tescilli i\u015fletmeler (hem G\u00fcrc\u00fc hem de yabanc\u0131), serbest sanayi b\u00f6lgesi i\u00e7inde elektrik, su, do\u011fal gaz da\u011f\u0131t\u0131m\u0131, ileti\u015fim ve kanalizasyon hizmetleri ile bunlarla ilgili faaliyetleri y\u00fcr\u00fcten G\u00fcrc\u00fc i\u015fletmeleri hari\u00e7 olmak \u00fczere, bu b\u00f6lgede tescilli daimi temsilcilikleri arac\u0131l\u0131\u011f\u0131yla faaliyet g\u00f6sterirler.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Bir serbest sanayi b\u00f6lgesi i\u015fletmesi, G\u00fcrcistan&#8217;\u0131n di\u011fer b\u00f6lgelerinde (serbest sanayi b\u00f6lgesi d\u0131\u015f\u0131nda) yabanc\u0131 bir i\u015fletmenin daimi temsilcili\u011fi olarak faaliyet g\u00f6sterir; bu i\u015fletme, G\u00fcrcistan mevzuat\u0131yla belirlenmi\u015f i\u015fletme tescil normlar\u0131na uygun olarak serbest sanayi b\u00f6lgesinde tescil edilmi\u015f, her t\u00fcrl\u00fc hukuki-organizasyonel ve m\u00fclkiyet formuna sahip bir i\u015fletme olabilir.<\/p>\n<p>&nbsp;<\/p>\n<p>G\u00fcrcistan topraklar\u0131nda faaliyet g\u00f6steren 4 serbest sanayi b\u00f6lgesi bulunmaktad\u0131r:<\/p>\n<ul>\n<li>Poti Serbest Sanayi B\u00f6lgesi;<\/li>\n<li>Kutaisi Serbest Sanayi B\u00f6lgesi;<\/li>\n<li>Kutaisi Hualing Serbest Sanayi B\u00f6lgesi;<\/li>\n<li>Tiflis Teknoloji Park\u0131 Serbest Sanayi B\u00f6lgesi.<\/li>\n<\/ul>\n<p>Serbest B\u00f6lgede \u0130zin Verilen Faaliyetler<\/p>\n<p>G\u00fcrcistan mevzuat\u0131yla yasaklanmad\u0131\u011f\u0131 s\u00fcrece, her t\u00fcrl\u00fc mal\u0131n serbest b\u00f6lgeye giri\u015fi, depolanmas\u0131, i\u015flenmesi, tedariki ve\/veya hizmet sunumu ile serbest b\u00f6lgeden her t\u00fcrl\u00fc mal\u0131n \u00e7\u0131kar\u0131lmas\u0131na izin verilir.<\/p>\n<p>Serbest B\u00f6lgede Yasaklanan Faaliyetler<\/p>\n<p>Serbest b\u00f6lgede a\u015fa\u011f\u0131dakiler yasaklanm\u0131\u015ft\u0131r:<\/p>\n<ul>\n<li>Binalar\u0131n konut olarak kullan\u0131lmas\u0131 ve ikamet veya otel ama\u00e7l\u0131 kal\u0131c\u0131 veya ge\u00e7ici yap\u0131lar\u0131n in\u015fa edilmesi;<\/li>\n<li>Silah ve m\u00fchimmat \u00fcretimi, silah ve m\u00fchimmat ticareti;<\/li>\n<li>N\u00fckleer ve radyoaktif maddelerin \u00fcretimi, n\u00fckleer ve radyoaktif maddelerin ticareti;<\/li>\n<li>Uyu\u015fturucu ve psikotrop maddelerin giri\u015fi, depolanmas\u0131, \u00fcretimi ve\/veya sat\u0131\u015f\u0131;<\/li>\n<li>T\u00fct\u00fcn mamullerinin ve\/veya t\u00fct\u00fcn hammaddelerinin giri\u015fi, depolanmas\u0131, \u00fcretimi ve\/veya sat\u0131\u015f\u0131.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Not: Bu yasak, t\u00fct\u00fcn mamullerinin ve\/veya t\u00fct\u00fcn hammaddelerinin yaln\u0131zca yerinde t\u00fcketim amac\u0131yla getirilmesini kapsamaz. Ayr\u0131ca, bu t\u00fcr bir giri\u015f mal ihracat\u0131 olarak kabul edilmez. <\/p>\n<p>Serbest B\u00f6lgeye Mal Giri\u015fi<\/p>\n<p>\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10db\u10dd\u10d7\u10d0\u10d5\u10e1\u10d3\u10d4\u10e1:<\/p>\n<ul>\n<li>Serbest b\u00f6lgeye \u015funlar yerle\u015ftirilebilir:<\/li>\n<li>Yabanc\u0131 bir \u00fclkeden getirilen mallar;<\/li>\n<li>G\u00fcrcistan&#8217;\u0131n di\u011fer g\u00fcmr\u00fck b\u00f6lgelerinden getirilen yabanc\u0131 mallar;<\/li>\n<li>G\u00fcrcistan men\u015feli mallar.<\/li>\n<\/ul>\n<p>Yabanc\u0131 mallar\u0131n serbest b\u00f6lgeye yerle\u015ftirilmesinde, mallar i\u00e7in serbest b\u00f6lge g\u00fcmr\u00fck rejimi belirlenir.<\/p>\n<p>G\u00fcrcistan men\u015feli mallar\u0131n serbest b\u00f6lgeye yerle\u015ftirilmesi, ihracat rejimi uyar\u0131nca ger\u00e7ekle\u015ftirilir.<\/p>\n<p>Yabanc\u0131 mallar i\u00e7in serbest b\u00f6lge rejiminin uygulanmas\u0131 s\u0131ras\u0131nda \u015funlar ger\u00e7ekle\u015ftirilir:<\/p>\n<ul>\n<li>Mallar\u0131n sunumu;<\/li>\n<li>\u00d6zet beyan;<\/li>\n<li>Kay\u0131t belgesinin d\u00fczenlenmesi\/kapat\u0131lmas\u0131;<\/li>\n<li>Basitle\u015ftirilmi\u015f g\u00fcmr\u00fck beyannamesinin sunulmas\u0131.<\/li>\n<\/ul>\n<p>Serbest b\u00f6lgeye G\u00fcrcistan men\u015feli mallar\u0131n yerle\u015ftirilmesi amac\u0131yla, serbest b\u00f6lge g\u00fcmr\u00fck ge\u00e7i\u015f noktas\u0131na mal sunulurken beyan sahibi \u015fu haklara sahiptir:<\/p>\n<ul>\n<li>Mallar\u0131n beyan\u0131n\u0131 sevk irsaliyesi\/kereste sevk irsaliyesi veya vergi belgesi sunarak ger\u00e7ekle\u015ftirmek, veya<\/li>\n<li>Basitle\u015ftirilmi\u015f g\u00fcmr\u00fck beyannamesi sunmak.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>G\u00fcmr\u00fck beyannamesinin sunulmas\u0131 ve mallar\u0131n beyan\u0131 \u015fu durumlarda ger\u00e7ekle\u015ftirilebilir:<\/p>\n<ul>\n<li>Mallar\u0131n G\u00fcrcistan g\u00fcmr\u00fck b\u00f6lgesine giri\u015finden sonra;<\/li>\n<li>\u00d6nceden (mallar G\u00fcrcistan g\u00fcmr\u00fck b\u00f6lgesine girmeden \u00f6nce), en erken 45 takvim g\u00fcn\u00fc i\u00e7inde. G\u00fcmr\u00fck beyannamesinin tescilinden 45 takvim g\u00fcn\u00fc sonra giri\u015f yap\u0131lmas\u0131 durumunda, mallar\u0131n yeniden beyan edilmesi gerekir. <\/li>\n<\/ul>\n<p>G\u00fcmr\u00fck beyannamesinin doldurulmas\u0131 i\u00e7in belgeler \u015fu \u015fekilde sunulabilir:<\/p>\n<ul>\n<li>Elektronik ortamda \u2013 ofisten ayr\u0131lmadan, Gelir \u0130daresi web sitesi \u00fczerinden, vergi m\u00fckellefinin yetkilendirilmi\u015f kullan\u0131c\u0131 sayfas\u0131ndan ba\u015fvuru ve mala e\u015flik eden belgelerin y\u00fcklenmesi suretiyle.<\/li>\n<\/ul>\n<p>Bkz. Ba\u015fvurular: <\/p>\n<ul>\n<li><a href=\"https:\/\/eservices.rs.ge\/ServiceRequestNew.aspx?p=746\">\u00d6nceden olmayan beyan &#8211; \u0130hracat (G\u00fcrcistan men\u015feli mallar\u0131n SSB&#8217;ye giri\u015fi);<br \/><\/a><\/li>\n<li><a href=\"https:\/\/eservices.rs.ge\/ServiceRequestNew.aspx?p=743\">\u00d6nceden olmayan beyan &#8211; Serbest b\u00f6lge rejimi (Yabanc\u0131 mallar\u0131n SSB&#8217;ye giri\u015fi);<br \/><\/a><\/li>\n<li><a href=\"https:\/\/eservices.rs.ge\/ServiceRequestNew.aspx?p=838\">\u00d6nceden beyan &#8211; \u0130hracat (G\u00fcrcistan men\u015feli mallar\u0131n SSB&#8217;ye giri\u015fi);<br \/><\/a><\/li>\n<li><a href=\"https:\/\/eservices.rs.ge\/ServiceRequestNew.aspx?p=839\">\u00d6nceden beyan &#8211; Serbest b\u00f6lge rejimi (Yabanc\u0131 mallar\u0131n SSB&#8217;ye giri\u015fi);<br \/><\/a><\/li>\n<\/ul>\n<p>Bu durumda, g\u00fcmr\u00fck idaresi g\u00f6revlisi g\u00fcmr\u00fck beyannamesinin doldurulmas\u0131n\u0131 ve tescilini ger\u00e7ekle\u015ftirir; tescil edilen beyannameyi elektronik formatta, vergi m\u00fckellefinin yetkilendirilmi\u015f kullan\u0131c\u0131 sayfas\u0131 \u00fczerinden beyan sahibine g\u00f6nderir.<\/p>\n<ul>\n<li>Fiziki formda \u2013 G\u00fcmr\u00fckleme Ekonomik B\u00f6lgesi&#8217;nde (GEZ) veya di\u011fer g\u00fcmr\u00fckleme yerlerinde, mala e\u015flik eden belgelerin fiziki olarak sunulmas\u0131yla.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>G\u00fcmr\u00fck beyannamesinin doldurulmas\u0131 ve tescili, ayr\u0131ca &#8220;eCustoms&#8221; eri\u015fimi olan ki\u015filer taraf\u0131ndan, g\u00fcmr\u00fck idaresine ba\u015fvurmaya gerek kalmaks\u0131z\u0131n, istedikleri zaman diliminde ger\u00e7ekle\u015ftirilebilir.<\/p>\n<p>\u00d6nceden beyan edilmi\u015f mallar\u0131n G\u00fcrcistan g\u00fcmr\u00fck b\u00f6lgesine giri\u015fi s\u0131ras\u0131nda, g\u00fcmr\u00fck ge\u00e7i\u015f noktas\u0131na g\u00fcmr\u00fck idaresi kodu ve g\u00fcmr\u00fck beyannamesi tescil numaras\u0131 bildirilir.<\/p>\n<p>G\u00fcmr\u00fck ge\u00e7i\u015f noktas\u0131nda a\u015fa\u011f\u0131dakiler ger\u00e7ekle\u015ftirilir:<\/p>\n<ul>\n<li>Ta\u015f\u0131ma arac\u0131n\u0131n kimlik tespiti;<\/li>\n<li>E\u015fya g\u00f6ndericisinin kimlik tespiti;<\/li>\n<li>E\u015fya al\u0131c\u0131s\u0131n\u0131n kimlik tespiti;<\/li>\n<li>Karayolu ta\u015f\u0131ma arac\u0131ndaki m\u00fch\u00fcr ve tan\u0131mlama ara\u00e7lar\u0131n\u0131n kontrol\u00fc.<\/li>\n<\/ul>\n<p>G\u00fcmr\u00fck mevzuat\u0131 ihlali s\u00f6z konusu de\u011filse ve g\u00fcmr\u00fck beyannamesinin tescilinden itibaren 45 takvim g\u00fcn\u00fc ge\u00e7memi\u015fse, g\u00fcmr\u00fck beyannamesi i\u00e7in hat (koridor) belirlenmeksizin, e\u015fya ve ta\u015f\u0131ma arac\u0131 ilgili serbest sanayi b\u00f6lgesi g\u00fcmr\u00fck ge\u00e7i\u015f noktas\u0131na do\u011fru hareket eder.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><em>Unutmay\u0131n!<\/em><em> <\/em><em>Durumunda<\/em><em> <\/em><em>e\u011fer<\/em><em> <\/em><em>Serbest b\u00f6lge<\/em><em> <\/em><em>Prosed\u00fcr\u00fcnde<\/em><em> <\/em><em>\u00d6nceden<\/em><em> <\/em><em>Beyan edilmi\u015f<\/em><em> <\/em><em>Mallar ile birlikte<\/em><em> <\/em><em>Ta\u015f\u0131ma arac\u0131nda<\/em><em> <\/em><em>Yerle\u015ftirilmi\u015ftir<\/em><em> <\/em><em>Yerle\u015ftirilmi\u015ftir<\/em><em> <\/em><em>Di\u011fer<\/em><em> <\/em><em>G\u00fcmr\u00fck<\/em><em> <\/em><em>Prosed\u00fcr\u00fcnde<\/em><em> <\/em><em>\u10ec\u10d8\u10dc\u10d0\u10e1\u10ec\u10d0\u10e0<\/em><em> <\/em><em>Beyan edilmi\u015f<\/em><em> <\/em><em>Olan mallar, hangisi<\/em><em> <\/em><em>Serbest b\u0131rak\u0131lm\u0131\u015f &#8220;Ye\u015fil&#8221; veya &#8220;mavi&#8221; koridorun<\/em><em> <\/em><em>Kullan\u0131m\u0131 ile G\u00fcmr\u00fck<\/em><em> <\/em><em>Kullan\u0131m\u0131 ile<\/em><em> <\/em><em>Onay<\/em><em> <\/em><em>Olmaks\u0131z\u0131n<\/em><em> <\/em><em>B\u00f6yle<\/em><em> <\/em><em>Mal\u0131n<\/em><em> <\/em><em>Aktarma\/Bo\u015faltma<\/em><em> <\/em><em>Ve<\/em><em> <\/em><em>Mal\u0131n \/ E\u015fyan\u0131n<\/em><em> <\/em><em>Ta\u015f\u0131y\u0131c\u0131<\/em><em> <\/em><em>Ta\u015f\u0131ma<\/em><em> <\/em><em>Arac\u0131na<\/em><em> <\/em><em>Konulmu\u015f<\/em><em> <\/em><em>G\u00fcmr\u00fck<\/em><em> <\/em><em>Tan\u0131mlama<\/em><em> <\/em><em>S\u00f6k\u00fclmesi<\/em><em> <\/em><em>\u0130zin verilir<\/em><em> <\/em><em>Sadece<\/em><em> <\/em>Serbest b\u00f6lge rejiminde<em> <\/em><em>\u00d6nceden<\/em><em> <\/em><em>Beyan edilmi\u015f<\/em><em> <\/em><em>Mal\u0131n<\/em><em> <\/em><em>Var\u0131\u015f<\/em><em> <\/em><em>Yerine<\/em><em> <\/em><em>Sunulmas\u0131 \/ Bildirilmesi<\/em><em> <\/em><em>Ve<\/em><em> <\/em><em>Mal\u0131n<\/em><em> <\/em><em>\u10e1\u10d0\u10d1\u10d0\u10df\u10dd<\/em><em> <\/em><em>Beyanname i\u00e7in<\/em><em> <\/em><em>De\u011ferlendirme<\/em><em> <\/em><em>Numaras\u0131n\u0131n<\/em><em> <\/em><em>Verilmesinin<\/em><em> <\/em><em>Sonra.<\/em><\/p>\n<p><sub> <\/sub><\/p>\n<p><sub> <\/sub><\/p>\n<p><sub> <\/sub><\/p>\n<p>Serbest b\u00f6lgeden mallar\u0131n \u00e7\u0131kar\u0131lmas\u0131<\/p>\n<p>Serbest b\u00f6lgeden mallar\u0131n \u00e7\u0131kar\u0131lmas\u0131 \u015fu \u015fekilde ger\u00e7ekle\u015ftirilir:<\/p>\n<ul>\n<li>G\u00fcrcistan g\u00fcmr\u00fck b\u00f6lgesinden \u00e7\u0131kar\u0131lmas\u0131yla veya<\/li>\n<li>G\u00fcrcistan g\u00fcmr\u00fck b\u00f6lgesinin ba\u015fka bir yerine nakledilmesiyle.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>G\u00fcmr\u00fck beyannamesinin doldurulmas\u0131 i\u00e7in belgelerin sunulmas\u0131 \u015fu \u015fekilde m\u00fcmk\u00fcnd\u00fcr:<\/p>\n<ul>\n<li>Elektronik formda \u2013 ofisten ayr\u0131lmadan, Gelir \u0130daresi web sitesi arac\u0131l\u0131\u011f\u0131yla, vergi m\u00fckellefinin yetkilendirilmi\u015f kullan\u0131c\u0131 sayfas\u0131ndan ba\u015fvuru ve mala e\u015flik eden belgelerin y\u00fcklenmesi suretiyle.<\/li>\n<\/ul>\n<p>\u10d8\u10ee. \u10d2\u10d0\u10dc\u10ea\u10ee\u10d0\u10d3\u10d4\u10d1\u10d4\u10d1\u10d8: <\/p>\n<ul>\n<li><a href=\"https:\/\/eservices.rs.ge\/ServiceRequestNew.aspx?p=747\">\u00d6n beyans\u0131z deklarasyon &#8211; \u0130thalat (Mallar\u0131n Serbest Sanayi B\u00f6lgesi&#8217;nden G\u00fcrcistan topraklar\u0131na \u00e7\u0131kar\u0131lmas\u0131);<\/a><\/li>\n<li><a href=\"https:\/\/eservices.rs.ge\/ServiceRequestNew.aspx?p=744\">\u00d6n beyans\u0131z deklarasyon &#8211; \u0130hracat (Serbest Sanayi B\u00f6lgesi mallar\u0131n\u0131n yabanc\u0131 bir \u00fclkeye \u00e7\u0131kar\u0131lmas\u0131).<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Bu durumda, g\u00fcmr\u00fck idaresi g\u00f6revlisi g\u00fcmr\u00fck beyannamesinin doldurulmas\u0131n\u0131 ve tescilini ger\u00e7ekle\u015ftirir; tescil edilen beyannameyi elektronik formatta, vergi m\u00fckellefinin yetkilendirilmi\u015f kullan\u0131c\u0131 sayfas\u0131 \u00fczerinden beyan sahibine g\u00f6nderir.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Maddi formda \u2013 G\u00fcmr\u00fckleme ekonomik b\u00f6lgesinde veya di\u011fer g\u00fcmr\u00fckleme yerlerinde, mala e\u015flik eden belgelerin fiziki\/maddi formda sunulmas\u0131yla.<\/li>\n<\/ul>\n<p>G\u00fcmr\u00fck beyannamesinin doldurulmas\u0131 ve tescili, ayr\u0131ca &#8220;eCustoms&#8221; eri\u015fimi olan ki\u015filer taraf\u0131ndan, g\u00fcmr\u00fck idaresine ba\u015fvurmaya gerek kalmaks\u0131z\u0131n, istedikleri zaman diliminde ger\u00e7ekle\u015ftirilebilir.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Serbest b\u00f6lgeden mallar\u0131n ba\u015fka bir \u00fclkeye \u00e7\u0131kar\u0131lmas\u0131 \u015fu \u015fekilde m\u00fcmk\u00fcnd\u00fcr:<\/p>\n<ul>\n<li>\u0130hracat rejimi ile \u2013 Serbest b\u00f6lgeye ihracat rejimi kapsam\u0131nda yerle\u015ftirilen mallar veya serbest b\u00f6lgede \u00fcretilen mallar durumunda;<\/li>\n<li><a href=\"https:\/\/eservices.rs.ge\/ServiceRequestNew.aspx?p=745\">Yeniden ihracat<\/a> (re-eksport) ile \u2013 Serbest b\u00f6lge rejimi alt\u0131na al\u0131nm\u0131\u015f mallar durumunda.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Serbest b\u00f6lgeden yeniden ihracat (re-eksport) durumunda, g\u00fcmr\u00fck idaresine kay\u0131t belgesi formunda doldurulan bir yeniden ihracat bildirimi sunulur.<\/p>\n<p>Serbest b\u00f6lgede bulunan mallar\u0131n, yabanc\u0131 mal s\u0131fat\u0131yla G\u00fcrcistan&#8217;\u0131n di\u011fer g\u00fcmr\u00fck b\u00f6lgelerine ta\u015f\u0131nmas\u0131 s\u0131ras\u0131nda, yabanc\u0131 mallar\u0131n G\u00fcrcistan&#8217;a giri\u015fi i\u00e7in g\u00fcmr\u00fck mevzuat\u0131yla belirlenmi\u015f formaliteler (g\u00fcmr\u00fck rejiminin belirlenmesi dahil) uygulan\u0131r. Ayr\u0131ca, elektronik formda de\u011fi\u015fiklik yap\u0131lmas\u0131 talebinde bulunmak m\u00fcmk\u00fcnd\u00fcr:<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Serbest Sanayi B\u00f6lgesi hakk\u0131nda 2023 y\u0131l\u0131 incelemesi.<br \/><\/strong><\/p>\n<p><strong>G\u00fcrcistan Serbest Sanayi B\u00f6lgesi&#8217;nde kay\u0131tl\u0131 G-Energy \u015firketinin \u00f6demesi gereken devlet vergileri nelerdir?<\/strong><\/p>\n<p><strong> <\/strong><\/p>\n<p><strong>\u00d6deme kayna\u011f\u0131ndan kesilecek (gelir) vergisi &#8211; Fiziksel bir ki\u015fiye \u00f6denen \u00fccretten do\u011fan gelir vergisini bizzat devlet hazinesine \u00f6deyece\u011fini ve \u015firket olarak beyan edece\u011fini bir dilek\u00e7e ile beyan etmesi durumunda (\u015firket \u00f6der). Aksi takdirde, verginin \u00f6denmesi ve beyan edilmesi sorumlulu\u011fu \u00fccreti alan fiziksel ki\u015fiye aittir.<br \/>  <\/strong><\/p>\n<p><strong>Dikkat!<br \/><\/strong><\/p>\n<p><strong>E\u011fer Serbest Sanayi B\u00f6lgesi&#8217;nde (SSB) kay\u0131tl\u0131 bir \u015firket bu y\u00f6nde bir istekte bulunmaz ve gelir vergisini kendisi \u00f6demeyi kabul etmezse, gelir vergisi otomatik olarak \u00fccreti alan ki\u015fi (\u00e7al\u0131\u015fan) taraf\u0131ndan \u00f6denir.<br \/> <\/strong><\/p>\n<p><strong>\u00d6rnek 1: <\/strong><\/p>\n<p><strong>E\u011fer G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fubesinden) G\u00fcrcistan mukimi Giorgi Maisuradze&#8217;ye 100 Lari maa\u015f yat\u0131racaksa ve dilek\u00e7e ile gelir vergisini Giorgi Maisuradze&#8217;nin de\u011fil, G-Energy&#8217;nin \u00f6deyece\u011fi konusunda anla\u015ft\u0131larsa:<br \/><\/strong><\/p>\n<p><strong>G-Energy, Giorgi Maisuradze&#8217;ye 80 Lari maa\u015f \u00f6demelidir;<br \/> <\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine 20 Lari \u00f6demelidir (80+20=100 Lari \/\/ 100&#8217;\u00fcn %20&#8217;si = 20 Lari).<br \/> <\/strong><\/p>\n<p><strong>\u00d6rnek 2:<br \/> <\/strong><\/p>\n<p><strong>E\u011fer G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fubesinden) G\u00fcrcistan mukimi Giorgi Maisuradze&#8217;ye 100 Lari maa\u015f yat\u0131racaksa ve dilek\u00e7e ile gelir vergisini Giorgi Maisuradze&#8217;nin de\u011fil, G-Energy&#8217;nin \u00f6deyece\u011fi konusunda anla\u015fmad\u0131larsa; <\/strong><\/p>\n<p><strong>G-Energy, Giorgi Maisuradze&#8217;ye 100 Lari maa\u015f \u00f6demelidir;<br \/> <\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine 0 Lari \u00f6demelidir.<br \/> <\/strong><\/p>\n<p><strong>\u00d6rnek 3:<br \/> <\/strong><\/p>\n<p><strong>E\u011fer G-Energy (G\u00fcrcistan s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131nda kay\u0131tl\u0131 bir \u015fubesinden) G\u00fcrcistan mukimi Giorgi Maisuradze&#8217;ye 100 Lari maa\u015f yat\u0131racaksa ve dilek\u00e7e ile gelir vergisini Giorgi Maisuradze&#8217;nin de\u011fil, G-Energy&#8217;nin \u00f6deyece\u011fi konusunda anla\u015fmad\u0131larsa;<br \/> <\/strong><\/p>\n<p><strong>Bu durum, G-Energy&#8217;nin resmi kay\u0131tl\u0131 \u015fubesinin bulundu\u011fu \u00fclkenin vergi kanunlar\u0131na g\u00f6re d\u00fczenlenir.<br \/><\/strong><\/p>\n<p><strong> <\/strong><\/p>\n<p><strong>KDV (Ters \u0130braz \/ Sorumlu S\u0131fat\u0131yla KDV) \u2013 SSB&#8217;de (Serbest Sanayi B\u00f6lgesi) kay\u0131tl\u0131 bir \u015firket, G\u00fcrcistan mukimi olmayan (yabanc\u0131) bir ki\u015fiye hizmet bedeli \u00f6dedi\u011finde, SSB \u015firketi &#8220;ters ibraz&#8221; y\u00f6ntemiyle KDV&#8217;ye tabi tutulur.  <\/strong><\/p>\n<p><strong>Vergilendirme konusu \u015funlard\u0131r:<br \/><\/strong><\/p>\n<p><strong>SSB (Serbest Sanayi B\u00f6lgesi) taraf\u0131ndan G\u00fcrcistan mukimi olmayan (yabanc\u0131) bir ki\u015fiye \u00f6denen hizmet bedeli.<br \/><\/strong><\/p>\n<p><strong>Gelir Vergisi (Mukim Olmayanlar \u0130\u00e7in) \u2013 SSB&#8217;de kay\u0131tl\u0131 bir \u015firket, G\u00fcrcistan mukimi olmayan bir ki\u015fiye hizmet bedeli \u00f6dedi\u011finde, SSB \u015firketi &#8220;mukim olmayanlar i\u00e7in gelir vergisi&#8221; ile vergilendirilir.<br \/>   <\/strong><\/p>\n<p><strong>Vergilendirme konusu \u015funlard\u0131r:<\/strong><\/p>\n<p><strong>SSB (Serbest Sanayi B\u00f6lgesi) taraf\u0131ndan G\u00fcrcistan mukimi olmayan (yabanc\u0131) bir ki\u015fiye \u00f6denen hizmet bedeli.<\/strong><\/p>\n<p><strong>Dikkat!<\/strong><\/p>\n<p><strong>KDV (Ters \u0130braz) durumunda, hizmetin ifa edildi\u011fi yerin G\u00fcrcistan m\u0131 yoksa G\u00fcrcistan s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131 m\u0131 oldu\u011fu \u00f6nemli bir fakt\u00f6rd\u00fcr.<br \/> <\/strong><\/p>\n<p><strong>E\u011fer G\u00fcrcistan mukimi olmayan bir ki\u015fi (gayrimukim), hizmeti G\u00fcrcistan topraklar\u0131nda sunuyorsa, bu i\u015flem %18 oran\u0131nda KDV&#8217;ye tabi tutulur.<br \/><\/strong><\/p>\n<p><strong>E\u011fer G\u00fcrcistan mukimi olmayan bir ki\u015fi, hizmeti G\u00fcrcistan s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131nda sunuyorsa, bu i\u015flem G\u00fcrcistan mevzuat\u0131na g\u00f6re KDV&#8217;ye tabi tutulmaz.<br \/> <\/strong><\/p>\n<p><strong>Ayr\u0131ca, uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k hizmetleri KDV&#8217;den (ters ibraz) muaft\u0131r.<br \/> <\/strong><\/p>\n<p><strong>Gelir Vergisi (gayrimukimler i\u00e7in) durumunda, hizmeti sunan ki\u015finin hangi \u00fclkenin mukimi oldu\u011fu \u00f6nemli bir fakt\u00f6rd\u00fcr.<br \/><\/strong><\/p>\n<p><strong>E\u011fer hizmeti sunan ki\u015finin mukimi oldu\u011fu \u00fclke ile G\u00fcrcistan Devleti aras\u0131nda &#8220;\u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131&#8221; bulunmuyorsa, bu i\u015flem %10 oran\u0131nda gelir vergisine tabi tutulur. <\/strong><\/p>\n<p><strong>E\u011fer hizmeti sunan ki\u015finin mukimi oldu\u011fu \u00fclke ile G\u00fcrcistan Devleti aras\u0131nda &#8220;\u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131&#8221; bulunuyorsa, bu i\u015flem G\u00fcrcistan mevzuat\u0131na g\u00f6re gelir vergisine tabi tutulmaz.<br \/> <\/strong><\/p>\n<p><strong>\u00d6rnek 4:<br \/> <\/strong><\/p>\n<p><strong>G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fubesinden), hizmet bedeli \u00f6demesi amac\u0131yla (uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k hizmeti hari\u00e7), hizmetin ifa yerinin G\u00fcrcistan oldu\u011fu bir durumda, G\u00fcrcistan mukimi olmayan bir ki\u015fiye (\u00f6rne\u011fin bir ABD \u015firketine veya ABD mukimine) 1000 USD \u00f6deme yapacaksa:<br \/> <\/strong><\/p>\n<p><strong>G-Energy, ABD mukimine 900 USD \u00f6demelidir;<br \/> <\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine %10 oran\u0131nda, yani 100 USD \u00f6demelidir. (\u00c7\u00fcnk\u00fc G\u00fcrcistan ile ABD aras\u0131nda \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 bulunmamaktad\u0131r). <\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine %18 KDV, yani 180 USD \u00f6demelidir. (Ters ibraz KDV)<br \/> <\/strong><\/p>\n<p><strong>Toplam: 1180 USD<br \/><\/strong><\/p>\n<p><strong>\u00d6rnek 5:<br \/> <\/strong><\/p>\n<p><strong>G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fubesinden), hizmet bedeli \u00f6demesi amac\u0131yla (uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k hizmeti hari\u00e7), hizmetin ifa yerinin G\u00fcrcistan olmad\u0131\u011f\u0131 bir durumda, G\u00fcrcistan mukimi olmayan bir ki\u015fiye (\u00f6rne\u011fin bir ABD \u015firketine veya ABD mukimine) 1000 USD \u00f6deme yapacaksa: <\/strong><\/p>\n<p><strong>G-Energy, ABD mukimine 900 USD \u00f6demelidir; <\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine %10 oran\u0131nda, yani 100 USD \u00f6demelidir. (\u00c7\u00fcnk\u00fc G\u00fcrcistan ile ABD aras\u0131nda \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 bulunmamaktad\u0131r). <\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine 0 USD KDV \u00f6demelidir. (Hizmet ifa yeri G\u00fcrcistan olmad\u0131\u011f\u0131 i\u00e7in)<br \/> <\/strong><\/p>\n<p><strong>Toplam: 1000 USD<br \/><\/strong><\/p>\n<p><strong>\u00d6rnek 6:<br \/> <\/strong><\/p>\n<p><strong>G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fubesinden), hizmet bedeli \u00f6demesi amac\u0131yla (uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k hizmeti hari\u00e7), hizmetin ifa yerinin G\u00fcrcistan oldu\u011fu bir durumda, G\u00fcrcistan mukimi olmayan bir ki\u015fiye (\u00f6rne\u011fin bir \u0130rlanda \u015firketine veya \u0130rlanda mukimine) 1000 USD \u00f6deme yapacaksa:<br \/> <\/strong><\/p>\n<p><strong>G-Energy, \u0130rlanda mukimine 1000 USD \u00f6demelidir;<br \/> <\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine 0 USD gelir vergisi \u00f6demelidir. (\u00c7\u00fcnk\u00fc G\u00fcrcistan ile \u0130rlanda aras\u0131nda \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 bulunmaktad\u0131r)<br \/> <\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine %18 oran\u0131nda 180 USD KDV \u00f6demelidir. <\/strong><\/p>\n<p><strong>Toplam: 1180 USD<\/strong><\/p>\n<p><strong>\u00d6rnek 7:<br \/> <\/strong><\/p>\n<p><strong>G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fubesinden), uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k hizmeti i\u00e7in G\u00fcrcistan mukimi olmayan bir ki\u015fiye (\u00f6rne\u011fin bir ABD \u015firketine veya ABD mukimine) 1000 USD \u00f6deme yapacaksa:<br \/> <\/strong><\/p>\n<p><strong>G-Energy, ABD mukimine 900 USD \u00f6demelidir; <\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine 100 USD gelir vergisi \u00f6demelidir. (\u00c7\u00fcnk\u00fc G\u00fcrcistan ile ABD aras\u0131nda \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 bulunmamaktad\u0131r);<br \/> <\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine 0 USD KDV \u00f6demelidir. (\u00c7\u00fcnk\u00fc uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k KDV&#8217;den muaft\u0131r). <\/strong><\/p>\n<p><strong>Toplam: 1000 USD<\/strong><\/p>\n<p><strong>\u00d6rnek 8:<br \/> <\/strong><\/p>\n<p><strong>G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fubesinden), uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k hizmeti i\u00e7in G\u00fcrcistan mukimi olmayan bir ki\u015fiye (\u00f6rne\u011fin bir \u0130rlanda \u015firketine veya \u0130rlanda mukimine) 1000 USD \u00f6deme yapacaksa:<br \/> <\/strong><\/p>\n<p><strong>G-Energy, \u0130rlanda mukimine 1000 USD \u00f6demelidir; <\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine 0 USD \u00f6demelidir (\u00c7\u00fcnk\u00fc uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k KDV&#8217;den muaft\u0131r ve \u0130rlanda ile \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 bulunmaktad\u0131r). <\/strong><\/p>\n<p><strong>\u00d6rnek 9:<br \/><\/strong><\/p>\n<p><strong>G-Energy (G\u00fcrcistan s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131nda kay\u0131tl\u0131 bir \u015fubesinden), hizmet bedeli \u00f6demesi amac\u0131yla G\u00fcrcistan mukimi olmayan bir ki\u015fiye (\u00f6rne\u011fin bir ABD \u015firketine, ABD mukimine veya \u0130rlanda mukimine) 1000 USD \u00f6deme yapacaksa:<br \/> <\/strong><\/p>\n<p><strong>Bu durum, G-Energy&#8217;nin resmi kay\u0131tl\u0131 \u015fubesinin bulundu\u011fu \u00fclkenin vergi kanunlar\u0131na g\u00f6re d\u00fczenlenir.<\/strong><\/p>\n<p><strong>SSB \u0130\u015fletmesi Hesaplamas\u0131 &#8211; Bir SSB (Serbest Sanayi B\u00f6lgesi) i\u015fletmesi, G\u00fcrcistan mevzuat\u0131na g\u00f6re kay\u0131tl\u0131 bir ki\u015fiye (ba\u015fka bir SSB i\u015fletmesi hari\u00e7) mal teslim etmesi durumunda (sevk irsaliyesi ile), mal tesliminden elde edilen\/edilecek gelirin (mal\u0131n bedelsiz tesliminde ise bu mal\u0131n piyasa de\u011ferinin) belirli bir y\u00fczdesini \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<br \/><\/strong><\/p>\n<p><strong>SSB \u0130\u015fletmesi Hesaplamas\u0131 &#8211; G\u00fcrcistan mevzuat\u0131na g\u00f6re kay\u0131tl\u0131 bir ki\u015fi taraf\u0131ndan (SSB i\u015fletmesi hari\u00e7) bir SSB i\u015fletmesine mal teslim edildi\u011finde (yerinde t\u00fcketim ve\/veya \u00fcretim ama\u00e7l\u0131 elektrik, su ve do\u011fal gaz hari\u00e7; sevk irsaliyesi ile), SSB i\u015fletmesi teslim edilen mal\u0131n piyasa de\u011ferinin belirli bir y\u00fczdesini \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<br \/><\/strong><\/p>\n<p><strong>\u00d6rnek 10:<br \/><\/strong><\/p>\n<p><strong>G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fube), G\u00fcrcistan mukimi bir \u015firkete sevk irsaliyesi ile 1000 Lari de\u011ferinde mal teslim etmi\u015ftir:<br \/><\/strong><\/p>\n<p><strong>G-Energy %4 oran\u0131nda, yani 40 Lari \u00f6deyecektir.<br \/> <\/strong><\/p>\n<p><strong>\u00d6rnek 11:<\/strong><\/p>\n<p><strong>G-Energy&#8217;ye (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fube), G\u00fcrcistan mukimi bir \u015firket taraf\u0131ndan sevk irsaliyesi ile 1000 Lari de\u011ferinde mal teslim edilmi\u015ftir:<br \/><\/strong><\/p>\n<p><strong>G-Energy %4 oran\u0131nda, yani 40 Lari \u00f6deyecektir. <\/strong><\/p>\n<p><strong> <\/strong><\/p>\n<p><strong>Serbest Sanayi B\u00f6lgesi&#8217;nde (SSB) kay\u0131tl\u0131 \u015firketler (G-Energy gibi) i\u00e7in G\u00fcrcistan mevzuat\u0131na g\u00f6re \u00f6ng\u00f6r\u00fclen vergiler nereye \u00f6denir?<br \/><\/strong><\/p>\n<p><strong> <\/strong><\/p>\n<p><strong>G\u00fcrcistan Devlet Hazinesi&#8217;ne, \u015fu hazine koduyla: 101001000; Vergi Ortak Kodu. <\/strong><\/p>\n<p><strong> <\/strong><\/p>\n<p><strong>G\u00fcrcistan Serbest Sanayi B\u00f6lgesi&#8217;nde kay\u0131tl\u0131 G-Energy \u015firketi hangi devlet vergilerinden muaft\u0131r?<br \/><\/strong><\/p>\n<p><strong> <\/strong><\/p>\n<p><strong>Kurumlar Vergisi (Kar Vergisi) \u2013 Bir SSB i\u015fletmesi, SSB b\u00fcnyesinde izin verilen faaliyetlerden elde etti\u011fi karlar i\u00e7in kurumlar vergisinden muaft\u0131r. <\/strong><\/p>\n<p><strong>\u00d6rnek 12:<\/strong><\/p>\n<p><strong>G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fube) 100.000.000 Lari gelir elde etmi\u015ftir:<br \/><\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine 0 Lari kurumlar vergisi \u00f6deyecektir. <\/strong><\/p>\n<p><strong>Katma De\u011fer Vergisi (KDV) \u2013 SSB&#8217;de (Serbest Sanayi B\u00f6lgesi) yap\u0131lan i\u015flemler KDV&#8217;ye tabi de\u011fildir; ayn\u0131 zamanda, yabanc\u0131 mallar\u0131n SSB&#8217;ye giri\u015fi de KDV&#8217;den muaft\u0131r. <\/strong><\/p>\n<p><strong>\u00d6rnek 13:<br \/><\/strong><\/p>\n<p><strong>G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fube) 100.000.000 Lari gelir elde etmi\u015ftir:<br \/><\/strong><\/p>\n<p><strong>G-Energy, G\u00fcrcistan b\u00fct\u00e7esine 0 Lari KDV \u00f6deyecektir.<br \/> <\/strong><\/p>\n<p><strong>\u00d6rnek 14:<br \/><\/strong><\/p>\n<p><strong>G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fube) ithalat yoluyla 5000 USD de\u011ferinde mal alm\u0131\u015ft\u0131r:<br \/><\/strong><\/p>\n<p><strong>G-Energy, b\u00fct\u00e7eye 0 USD (ithalat) KDV \u00f6deyecektir. <\/strong><\/p>\n<p><strong>Emlak Vergisi \u2013 Serbest Sanayi B\u00f6lgesi&#8217;nde (SSB) bulunan mallar\/m\u00fclkler emlak vergisine tabi de\u011fildir.<br \/> <\/strong><\/p>\n<p><strong>\u00d6rnek 15:<\/strong><\/p>\n<p><strong>G-Energy&#8217;nin (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fube) varl\u0131\u011f\u0131 50.000.000 USD tutar\u0131ndad\u0131r:<br \/><\/strong><\/p>\n<p><strong>G-Energy, b\u00fct\u00e7eye 0 USD emlak vergisi \u00f6deyecektir.<br \/><\/strong><\/p>\n<p><strong>\u0130thalat Vergisi \u2013 Serbest Sanayi B\u00f6lgesi&#8217;ndeki ithalat i\u015flemleri ithalat vergilerinden muaft\u0131r. \u00d6zellikle:<br \/>Yabanc\u0131 mallar\u0131n Serbest Sanayi B\u00f6lgesi&#8217;ne giri\u015fi;<br \/>Serbest Sanayi B\u00f6lgesi&#8217;nde \u00fcretilen mallar\u0131n, Serbest Sanayi B\u00f6lgesi&#8217;nden G\u00fcrcistan&#8217;\u0131n di\u011fer b\u00f6lgelerine (Serbest Sanayi B\u00f6lgesi d\u0131\u015f\u0131na) giri\u015fi (ithalat\u0131).  <\/strong><\/p>\n<p><strong>\u00d6rnek 16:<\/strong><\/p>\n<p><strong>G-Energy (G\u00fcrcistan&#8217;da kay\u0131tl\u0131 \u015fube) ithalat yoluyla 5000 USD de\u011ferinde mal alm\u0131\u015ft\u0131r:<br \/><\/strong><\/p>\n<p><strong>G-Energy, b\u00fct\u00e7eye 0 USD ithalat vergisi \u00f6deyecektir. <\/strong><\/p>\n\n    <div class=\"xs_social_share_widget xs_share_url after_content \t\tmain_content  wslu-style-1 wslu-share-box-shaped wslu-fill-colored wslu-none wslu-share-horizontal wslu-theme-font-no wslu-main_content\">\n\n\t\t\n        <ul>\n\t\t\t        <\/ul>\n    <\/div> \n","protected":false},"excerpt":{"rendered":"<p>Serbest b\u00f6lge, G\u00fcrcistan g\u00fcmr\u00fck b\u00f6lgesinin \u00f6zel olarak ayr\u0131lm\u0131\u015f bir par\u00e7as\u0131d\u0131r. Serbest b\u00f6lge giri\u015f ve \u00e7\u0131k\u0131\u015flar\u0131nda, serbest b\u00f6lge s\u0131n\u0131rlar\u0131nda (\u00e7evre \u00e7itlerinde) ki\u015filerin, e\u015fyalar\u0131n ve\/veya ta\u015f\u0131ma ara\u00e7lar\u0131n\u0131n hareketinin kontrol\u00fc ile serbest b\u00f6lgede bulunan ve\/veya depolanan e\u015fyalar\u0131n kontrol\u00fc g\u00fcmr\u00fck idaresi taraf\u0131ndan ger\u00e7ekle\u015ftirilir. &nbsp; \u0130thalat vergilerinin \u00f6denmesi ve ticarette koruma \u00f6nlemlerinin uygulanmas\u0131 a\u00e7\u0131s\u0131ndan, yabanc\u0131 mallar\u0131n serbest b\u00f6lgeye giri\u015fi, mallar\u0131n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4071,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[44],"tags":[],"class_list":["post-4091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/posts\/4091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/comments?post=4091"}],"version-history":[{"count":0,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/posts\/4091\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/media\/4071"}],"wp:attachment":[{"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/media?parent=4091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/categories?post=4091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/tags?post=4091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}