3065 Sayılı Katma Değer Vergisi Kanununda Değişiklik Yapılmasına Dair Kanun Teklifi

2/5018, 2/5001, 2/5002, 2/4986, 2/4974, 2/4932, 2/4923, 2/4861, 2/4862, 2/4842, 2/4817, 2/4798, 2/4788, 2/4791 , 2/4771, 2/4748, 2/4730, 2/4701, 2/4681, 2/4668, 2/4669, 2/4621, 2/4617, 2/4606, 244361, 2/4568, 2/4547, 2/4541, 2/4542, 2/4543, 2/4522, 2/4513, 2/4494, 2/4481, 2/4482, 2/4463, 2/4464, 2/4456, 2/4437, 2/4413, 2/4361, 2/4341, 2/4308,

2/4285, 2/4286, 2/4287, 2/4280, 2/4272, 2/4262, 2/4261, 2/4234, 2/4235, 2/4236, 2/4213, 2/4219, 2/4196, 2/4189, 2/4174, 2/4175, 2/4176, 2/4168, 2/4154, 2/4155, 2/4149, 2/4107, 2/4110, 2/4103, 2/4094, 2/4095, 2/4085, 2/4086, 2/4064, 2/4057, 2/4035, 2/4036, 2/4037, 2/4008, 2/3997, 2/3970, 2/3856, 2/3837, 2/3838, 2/3839, 2/3828, 2/3829, 2/3819, 2/3820, 2/3817, 2/3797, 2/3796, 2/3765, 2/3736, 2/3731, 2/3703, 2/3589, 2/3584, 2/3548, 2/3531, 2/3532, 2/3472, 2/3473, 2/3451, 2/3440, 2/3414, 2/3381, 2/3382, 2/3377, 2/3375, 2/3358, 2/3341, 2/3320, 2/3286, 2/3257, 2/3220, 2/3109, 2/3102, 2/3103, 2/3079, 2/3075, 2/3076; 2/2988, 2/2914, 2/2911, 2/2912, 2/2894, 2/2897, 2/2936, 2/2891, 2/2863. - -2/2864, 2/2865, 2/2851, 2/2852, 2/2853, 2/2831, 2/2798, 2/2627, 2/2577, 2/2574, 2/2564, 2/2559, 2/2540, 2/2541, 2/2531, 2/2532, 2/2493, 2/2474, 2/2470, 2/2446, 2/2449, 2/2426, 2/2437, 2/2398, 2/2387, 2/2367, 2/2263, 2/2239, 2/2211, 2/2210, 2/2185, 2/2186, 2/2181, 2/2182, 2/2183, 2/2160, 2/2161, 2/2162, 2/2145, 2/2136, 2/2099, 2/2059, 2/1994, 2/1983, 2/1989, 2/1977, 2/1913, 2/1906, 2/1812, 2/1769, 2/1737, 2/1742, 2/1717, 2/1720,2/1721, 271711, 2/1627, 2/1628, 2/1629, 2/1656, 2/1658, 2/1619, 2/1620, 2/1604, 2/1690, 2/1691, 2/1633, 2/1679, 2/1559, 2/1558, 2/1528, 2/1498, 2/1420, 2/1403, 2/1404, 2/1378, 2/1349, 2/1373, 2/1304, 2/1307, 2/1309, 2/1311, 2/1292, 2/1272, 2/1273, 2/1250, 2/1184, 2/1156, 2/1142, 2/1145, 2/1112, 2/1115, 2/968, 2/1083, 2/1056, 2/1057, 2/1026, 2/1027, 2/1013, 2/1004,

121457, 2/4538, 2/502, 2/697, 2/564, 2/584, 2/459, 2/461, 2/474, 2/611, 2/490, 2/504, 2/553, 21690, 2/565, 2/582,2/596, 21600, 2/4717, 2/659, 2/493, 2/649, 2/6517, 21682, 2/693, 2/705, 2/462,, 2/469, 2/614,.2/495, 2/660, 2/526, 2/1696, 21566, 2/576, 2/1723, 2/599, 2/470, 2/41, 2/1608, 2/616, 2/632, 2/663, 2/1534, 2/704, 2/726, 2/464, 2/617, 2/483, 2/485, 2/629, 2/531, 2/672, 21540, 2/5354, 2/572, 2/472, 27613, 2/624, 2/625, 2/498, 2/6T1, 2/537, 2/692, 2/561, 2/714, 2/456, 2/594, 2/482, 2/488, 2/627, 2/497, 2/500, 2/539, 2/557, 2/1563, 2/1597, 2/601, 2/618, 27619, 2/626, 2/630, 2/507, 2/536, 2/677, 2/7101, 2/466, 2/621, 2/496, 2/1637, 2/645, 2/510, 2/542, 2/684, 2/703, 2/569, 2/468, 2/508, 2/512, 2/648, 2/514, 2/650, 2/658, 2/680, 2/550, 2/5711, 2/1605, 2/607, 2/499, 2/511, 2/515, 2/651, 2/517, 2/662, 2/552, 2/709, 2/476, 2/636, 2/1501, 2/639, 2/6533, 2/519, 2/656, 2/664, 2/698, 2/574, 2/612, 2/479, 2/615, 2/638, 2/3922, 2/1525, 2/528, 2/1529, 2/1530, 2/7106, 2/460, 2/463, 2/473, 2/48T, 2/635, 2/5271, 2/1667, 21668, 2/532, 2/6070, 2/452, 2/610, 2/634, 2/505, 2/506, 2/643, 2/665, 2/669, 2/674, 2/538, 2/454, 2/455, 2/642, 2/509, 2/533, 2/676, 2/541, 2/679, 2/5617, 2/5771, 2/1465, 2/602, 2/644, 21646, 2/673, 2/1543, 2/544, 2/547, 2/1715, 2/592, 2/593, 2/641, 2/647, 2/1681, 2/549, 2/699, 2/579,2/717, 2/1581, 2/583, 2/595, 2/598, 2/513, 2/3516, 2/518, 2/686, 2/687, 2/691, 2/707, 2/7119, 2/467, 2/6592, 2/655, 2/688, 2/5595, 2/556, 2/694, 2/558, 2/710, 2/721, 2/603, 2/604, 21654, 2/9521, 2/5924, 2/559, 2/562, 2/712, 2/586, 2/587, 2/1606, 2/523, 2/666, 2/675, 2/700, 2/7108, 2/711, 2/578, 2/580, 2/724, 2/4735, 2/4718, 2/631, 2/661, 2/535, 2/678, 2/545, 2/702, 21720, 2/589, 2/609, 2/480, 2/633, 2/546, 2/683, 2/548, 2/560, 2/568, 2/570, 2/588, 2/481, 2/484, 2/486, 2/492, 2/685, 2/573, 2/5753, 2/7116, 2/585, 2/591, 2/620, 2/622, 2/623, 2/9520, 2/551, 2/689, 2/713, 2/718, 2/725, 2/590, 2/489, 2/491, 2/628, 2/494, 2/503, 2/640, 2/1096 Esas numaralı kanun tekliflerimin, TBMM İç Tüzüğünün 77. Maddesinin 1. Fıkrası uyarınca

28. Yasama Döneminde yenilenmesini arz ve talep ederim. 07.06.2023 7 Av.Malimut'Ta al Şanlıurfa ilEiÇekil Tali Komisyon Esas PI Bütçe Komi Komisyon an ve Bütçe Komisyonu

Tarih; 19 Haziran 2023 Esas No: 2 /883

GENEÇEEVBAK l 0 8 Haziran 2023

1 — vam aa mmme an e 9ĞERL

2/2300, 2/2292, 2/2248, 2/2247, 2/2222, 2/2221, 2/2219, 2/2185, 2/2139, 2/2133; 2/2109, 2/2105, 2/2104, 2/2095, 2/2090, 2/2046, 2/2026, 2/2020, 2/2019, 2/2018, 2/2017, rd 2/2015, 2/2012, 2/2006, 2/2005, 2/1993, 2/1992, 2/1991, 2/1983, 2/1982, 2/1980, 2/1979, 2/1976, 2/1975, 2/1974, 2/1973, 2/1972, 2/1971, 2/1960, 2/1959, 2/1953, 2/1952, 2/1951, 2/1943, 2/1942, 2/1939, 2/1935, 2/1934, 2/1928, 2/1927, 2/1925, 2/1922, 2/1915, 2/1911, 2/1910, 2/1909, 2/1908, 2/1899, 2/1897, 2/1892, 2/1891, 2/1890, 2/1883, 2/1882, 2/1878, 2/1876, 2/1874, 2/1871, 2/1867, 2/1866, 2/1865, 2/1855, 2/1853, 2/1852, 2/1848, 2/1847, 2/1846, 2/1845, 2/1844, 2/1843, 2/1842, 2/1841, 2/1840, 2/1839, 2/1824, 2/1818, 2/1816, 2/1815, 2/1804, 2/1803, 2/1797, 2/1796, 2/1795, 2/1794, 2/1792, 2/1791, 2/1790, 2/1789, 2/1788, 2/1775, 2/1761, 2/1749, 2/1745, 2/1740, 2/1736, 2/1730, 2/1721, 2/1680, 2/1661, 2/1655, 2/1646, 2/1645, 2/1635, 2/1630, 2/1627, 2/1621, 2/1591, 2/1577, 2/1565, 2/1555, 2/1549, 2/1548, 2/1539, 2/1526, 2/1522, 2/1521, 2/1503, 2/1494, 2/1493, 2/1490, 2/1442, 2/1404, 2/1403, 2/1394, 2/1374, 2/1373, 2/1372, 2/1371, 2/1342, 2/1338, 2/1333, 2/1326, 2/1264, 2/1239, 2/1228, 2/1227, 2/1226, 2/1219, 2/1209, 2/1193, 2/1083, 2/1066, 2/1062, 2/1035, 2/1030, 2/1029, 2/1013, 2/1012, 2/1011, 2/1010, 2/1009, 2/996, 2/984, 2/982, 2/981, 2/976, 2/973, 2/972, 2/970, 2/969, 2/963, 2/961, 2/959, 2/957, 2/956, 2/954, 2/943, 2/898, 2/897, 2/885, 2/882, 2/872, 2/857, 2/851, 2/837, 2/812, 2/749,

2/746, 2/727, 2/725, 2/72, 2/718, 2/711, 2/699, 2/698, 2/697, 2/679, 2/670, 2/645, 2/644, 2/643, 2/642, 2/640, 2/639, 2/635, 2/634, 2/611, 2/610, 2/607, 2/606, 2/605, 2/596, 2/595, 2/568, 2/5617, 2/566, 2/563, 2/560, 2/537, 2/536, 2/535, 2/508, 2/507, 2/506, 2/491, 2/48, 2/487, 2/481, yenilenmesini arz ve talep ederim.

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Komisyonlar

• Plan ve Bütçe

Komisyon

Tarih'01.10.2018 Esas No:459

Adres: Yeni Halkla İlişkiler Binası 4. Kat No: 4105 TBMM/ANKARA

CHP vr: Bak...

Sayı!........... / YAP mü dağessezez

3065 sayılı Katma Değer Vergisi Kanunda değişiklik yapılmasına dair kanun teklifi ve gerekçesi ekte sunulmuştur.

Ola, vene oz liz vayy TT

26 Orak Züİ

Numara!

4 26 Ocak 2018

Spor ülkemizde yaşayan herkes için sağlıklı yaşamın anahtarıdır. Anayasamızın 58'inci ve 59'uncu maddeleri gençliği ve sporu hüküm altına almıştır.

Anayasamızın 59'uncu maddesi "Sporun Geliştirilmesi ve Tahkim" başlığı altında birinci fıkrasında "Devler, her yaştaki Türk vatandaşlarının beden ve ruh sağlığını geliştirecek tedbirleri alır, sporun kitlelere yayılmasını leşvik eder." Amir hükmüne yer vermiştir.

Sporun kitlelere yayılmasını teşvik etmek devletimizin görevidir. Spor faaliyetlerinde kullanılan spor malzemelerinden katma değer vergisinin kaldırılarak, spor faaliyetlerinde kullanılan tüm malzemelere toplumumuzda yaşayan bireylerimizin daha kolay ulaşmasını sağlamak, devletimizin sporu kitlelere yayma görevi içerisindedir.

Yapılacak kanun değişikliği ile, tüm spor malzemelerinin katma değer vergisinden muaf tutulması ve bu sayede sporun daha geniş kitlelere ulaşmasının kolaylaşması ile toplumun daha sağlıklı bir hayata kavuşması amaçlanmıştır. MADDE GEREKÇELERİ

MADDE-1 3065 sayılı Katma Değer Vergisi Kanununda yapılacak değişiklikle tüm spor malzemeleri katma değer vergisinden muaf tutularak, spor malzemelerine toplumda yaşayan bireylerin daha kolay ulaşması ve bu sayede daha sağlıklı bir hayata kavuşması, sporun Anayasamızın 59'uncu maddesi gereğince toplumda daha geniş kitlelere yayılması amaçlanmıştır.

MADDE-?2 Yürürlük maddesidir.

MADDE-3 Yürütme maddesidir.

MADDE-1 3065 sayılı Katma Değer Vergisi Kanunu "Sosyal ve Askeri İstisnalarla Diğer İstisnalar" başlıklı 17'inci maddesine aşağıdaki hüküm eklenmiştir.

"Tüm spor malzemeleri katma değer vergisinden muaftır. " MADDE-2 Bu kanun yayımı tarihinde yürürlüğe girer.

MADDE-3 Bu kanun hükümlerini Bakanlar Kurulu yürütür.