T.C.
MALİYE BAKANLIĞI
Gelir İdaresi Başkanlığı
SAYI
KONU :
KATMA DEĞER VERGİSİ İÇ GENELGESİ (SIRA NO: 2018/1)
…………………………………… VALİLİĞİNE
(Defterdarlık: Gelir Müdürlüğü)
…………………………… VERGİ DAİRESİ BAŞKANLIĞINA
………………………. Müdürlüğü
30/06/1954 tarih ve 6426 sayılı "Türkiye ile Amerika Birleşik Devletleri (ABD) Arasında Vergi Muafiyeti Anlaşması" çerçevesinde ortak savunma amacıyla ABD’ye veya onun namına hareket eden yetkili makamlara satıcılar veya müteahhitler tarafından yapılan mal teslimi ve hizmet ifalarında uygulanan katma değer vergisi (KDV) istisnasının usul ve esasları KDV Genel Uygulama Tebliğinin (II/Ç-2.3) bölümünde düzenlenmiştir.
Bu amaçla, ABD veya onun namına hareket eden yetkili makamlarca satın alınacak mal ve hizmetlerin satıcılarına verilmek üzere KDV Genel Uygulama Tebliğinin ekinde yer alan belgeyi (EK:12) imzalamaya yetkili olan ABD'nin Türkiye'deki birimlerini ve istisnadan yararlanacak askeri birimler ile özel firmaları gösteren listelerin güncelleştirilmesine ihtiyaç duyulmuştur.
Bu kapsamda 2016/1 KDV İç Genelgesi yürürlükten kaldırılarak Dışişleri Bakanlığının görüşü çerçevesinde yeniden düzenlenen listeler ekte yer almaktadır.
Bilgi edinilmesini rica ederim.
Başkan a.
Ek :
1- Birinci Liste
2- İkinci Liste
BİRİNCİ LİSTE
A. KDV İSTİSNASINDAN YARARLANACAK YETKİLİ ASKERİ BİRİMLER
1. İncirlik
39th Air Base Wing (39 ABW)
728th Air Mobility Squadron (728 AMS)
Air Force Legal Operations Agency, Area Defense Counsel (AFLOA/ADC)
Air Force Office of Special Investigations (AFOSI Det 522)
Air Force Radio and Television Service (AFRTS Det 7)
Army/Air Force Exchange Service (AAFES)
Army Corps of Engineers, The U.S. Engineering Group (TUSEG)
Defense Commissary Agency (DeCA)
Defense Logistics Agency Energy (DLA Energy)
Defense Logistics Agency Disposition Services (DLA/DS)
Department of Defense Education Activity (DoDEA)
2. İzmir
425th Air Base Squadron (425 ABS)
Air Force Office of Special Investigations (AFOSI Det 523)
Army/Air Force Exchange Service (AAFES)
Defense Commissary Agency (DeCA)
Surface Deployment and Distribution Command (SDDC)
United States Army Element (USAE)
United States Navy Element (USNE)
3. Ankara (ODC Turkey and Ankara Support Facility/Balgat)
717th Air Base Squadron (717 ABS)
Air Force Office of Special Investigations (AFOSI Det 521)
Air Force Technical Applications Center (AFTAC)
Army/Air Force Exchange Service (AAFES)
Office of Defense Cooperation Turkey (ODC Turkey)
Defense Commissary Agency (DeCA)
Defense Logistics Agency Energy (DLA Energy)
Department of Defense Education Activity (DoDEA)
4. İstanbul
39th Logistics Readiness Squadron, Operating Location B (39 LRS/OLB)
United States Air Forces in Europe, Detachment 4 (USAFE Det 4)
5. Various Locations within Turkey
Special Operations Command Europe (SOCEUR), Liaison and Temporary Duty Personnel
United States Army Europe (USAREUR), Deployed Units
B. KDV İSTİSNASINDAN YARARLANACAK ÖZEL AMERİKAN
FİRMALARI VE KURULUŞLARI
A10 Around the World
AMEC Foster Wheeler (AMEC)
American Systems Corporation
Battlespace Flight Services
CACI International Inc
Choctaw Archiving Enterprise
Computer Science Corporation (CSC)
Environmental Chemical Corporation (ECC)
Far Ridgeline Engagements, Inc.
General Dynamics Information Technology (GDIT)
Gideon Contracting Limited Liability Company
Gilbane Federal
Global Linguist Solutions, LLC
HP Enterprise Services
International Business Machines Corp. (IBM)
ICF International
International SOS (ISOS)
Kellogg Brown and Root Services Inc. (KBR)
L-3 Communications Vertex Aerospace LLC
L-3 National Security Solutions Inc.
Lockheed Martin Overseas Services Corporation (LMOSC)
Magnum Medical Overseas, JV
Med Pro
Military Communities Youth Ministries
Mission Essential Personnel, LLC
Northrop Grumman Corp.
PlanIT Group, LLC
Raytheon Systems International Company
Science Applications International Corp. (SAIC)
Sierra Nevada Corporation
Sterling/Magnum Medical
TDX International
Treefrog Data Solutions
Vectrus Systems Corporation (VECTRUS)
VW International
── EK 1 ──
İKİNCİ LİSTE
ASKERİ BİRİMLER/KDV FORMUNU İMZALAMAKLA YETKİLİ KILINAN
YÜKLENİCİ KURUMLAR
1. İncirlik
39th Air Base Wing, Office of the Staff Judge Advocate (39 ABW/JA)
39th Civil Engineering Squadron (39 CES)
39th Communications Squadron (39 CS)
39th Contracting Squadron (39 CONS)
39th Force Support Squadron (39 FSS)
39th Logistics Readiness Squadron (39 LRS)
39th Medical Group (39 MDG)
728th Air Mobility Squadron (728 AMS)
Army/Air Force Exchange Service (AAFES)
Army Corps of Engineers, The U.S. Engineering Group (TUSEG)
Defense Commissary Agency (DeCA)
Department of Defense Education Activity (DoDEA)
Vectrus Systems Corporation (VECTRUS)
2. İzmir
425th Air Base Squadron, Contracting Office (425 ABS/LGC)
Surface Deployment and Distribution Command (SDDC)
3. Ankara (ODC Turkey and Ankara Support Facility/Balgat)
717th Air Base Squadron (717 ABS)
ODC Turkey, Administration and Logistics Directorate (ODC-T/ALD)
ODC Turkey, Office of the Staff Judge Advocate (ODC-T/TJA)
4. İstanbul
39th Logistics Readiness Squadron, Operating Location B (39 LRS/OLB)
United States Air Forces in Europe, Detachment 4 (USAFE Det 4)