T.C.
HAZİNE VE MALİYE BAKANLIĞI
Gelir İdaresi Başkanlığı
Sayı: E-84958988-130[5473-166]-8963 28.01.2025
Konu: TR-ABD Anlaşması
KATMA DEĞER VERGİSİ İÇ GENELGESİ (SIRA NO: 2025/1)
30/06/1954 tarih ve 6426 sayılı "Türkiye ile Amerika Birleşik Devletleri (ABD) Arasında Vergi Muafiyetleri 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 2022/1 KDV İç Genelgesi yürürlükten kaldırılarak Dışişleri Bakanlığının görüşü çerçevesinde yeniden düzenlenen listeler ekte yer almaktadır.
Bilgi edinilmesini rica ederim.
Mehmet ARABACI
Başkan a.
Gelir İdaresi Başkan Yardımcısı
Ek :
1- Birinci Liste
2- İkinci Liste
Dağıtım :
81 İl Defterdarlığına
BİRİNCİ LİSTE
A. KDV İSTİSNASINDAN YARARLANACAK YETKİLİ ASKERİ BİRİMLER
1. İncirlik
39th Air Base Wing (39 ABW)
728th Air Mobility Squadron (728 AMS)
772nd Enterprise Sourcing Squadron (772 ESS)
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
Office of Defense Cooperation Türkiye (ODC Türkiye)
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)
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. Malatya
11th Missile Defense Battery
6. Türkiye İçinde Muhtelif Yerler
United States Air Force Europe (USAFE) Temporarily Deployed Units
Special Operations Command Europe (SOCEUR) Temporarily Deployed Units
United States Army Europe (USAREUR) Temporarily Deployed Units
United States Naval Forces Europe (NAVEUR) Temporarily Deployed Units
United States Marine Corps Forces Europe (MARFOREUR) Temporarily Deployed Units
B. KDV İSTİSNASINDAN YARARLANACAK ÖZEL AMERİKAN FİRMALARI
VE KURULUŞLARI
A10 Around the World
AMEC Foster Wheeler
American Systems Corporation
Battlespace Flight Services
Booz Allen Hamilton, Inc.
CACI International Incorporation
CACI National Services Inc. (CACI NS)
Choctaw Archiving Enterprise
Computer Science Corporation (CSC)
D7 LLC
DataPath, Inc.
Deep Mile Networks LLC
Environmental Chemical Corporation (ECC)
Envistacom, LLC
EPS Corporation
Far Ridgeline Engagements, Inc.
General Dynamics Government Systems Overseas Corporation (GSOC)
General Dynamics Information Technology (GDIT)
Gideon Contracting Limited Liability Company
Gilbane Federal
Global Linguist Solutions, LLC-USA (GLS-USA)
HP Enterprise Services
International Business Machines Corporation (IBM)
ICF International
International SOS (ISOS)
J E Sinn, LLC
KBR Services, LLC
L-3 Communications Vertex Aerospace, LLC
L-3/Vertex Aerospace, LLC
L-3 National Security Solutions Inc.
Lockheed Martin Overseas Services Corporation (LMOSC)
Magnum Medical Overseas, JV
Maytag Aircraft LLC
Med Pro
Military Communities Youth Ministries
Mission Essential Personnel, LLC
Northrop Grumman Systems Corporation
PlanIT Group, LLC
Qbase, LLC
Raytheon Systems International Company
Science Applications International Corp. (SAIC)
Sierra Nevada Corporation
Singularity Security Group LLC
Sterling/Magnum Medical
SOS International, LLC (SOSi)
Trace Systems Inc.
TDX International
Treefrog Data Solutions
University of Maryland Global Campus
White Hand Global LLC
Valiant Government Services LLC
Vectrus Systems Corporation (VECTRUS)
Verizon Communications Incorporation
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)
KBR Services, LLC
2. İzmir
425th Air Base Squadron, Contracting Office (425 ABS/PKC)
Surface Deployment and Distribution Command (SDDC)
3. Ankara
ODC Türkiye, Office of the Staff Judge Advocate (ODC-T/TJA)
ODC Türkiye, Administration and Logistics Directorate (ODC-T/ALD)
717th Air Base Squadron (717 ABS)
4. İstanbul
39th Logistics Readiness Squadron, Operating Location B (39 LRS/OLB)
United States Air Forces in Europe, Detachment 4 (USAFE Det 4)
5. Malatya
11th Missile Defense Battery