https:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/12\/20191207-1.htm<\/a>)<\/span><\/p>\u00a0<\/span><\/p>TE\u015eEBB\u00dcS \u00d6ZG\u00dcRL\u00dc\u011e\u00dc<\/span><\/strong><\/p>\u00a0<\/span><\/p>AYM, 12 Eyl\u00fcl 2023 tarihli duyurusunda; kural\u0131n dijital hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc s\u0131n\u0131rlad\u0131\u011f\u0131n\u0131 de\u011ferlendirdi. \u00d6ng\u00f6r\u00fclen tedbir, dijital hizmet vergisi m\u00fckellefleri i\u00e7in getirilen bir vergi g\u00fcvenlik uygulamas\u0131d\u0131r.<\/span><\/p>\u00a0<\/span><\/p>Dijital ekonomi soyut oldu\u011fundan geleneksel vergi sistemi yetersizdir. 213 say\u0131l\u0131 kanun kapsam\u0131na giren vergilere ili\u015fkin beyanname verme ve vergi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeyen dijital hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n sundu\u011fu hizmetlere eri\u015fimin engellenmesi gereklidir. Bununla birlikte ki\u015filerin te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fc ile vergi alaca\u011f\u0131n\u0131n g\u00fcvence alt\u0131na al\u0131nmas\u0131 aras\u0131nda denge kurulmal\u0131.<\/span><\/p>KADEMEL\u0130 TEDB\u0130R<\/span><\/strong><\/p>\u00a0<\/span><\/p>\u0130nternetin sa\u011flad\u0131\u011f\u0131 kolayl\u0131klar d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnde dijital hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n vergisel y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeleri i\u00e7in yetersiz kalan geleneksel vergi g\u00fcvenlik \u00f6nlemleri yerine internet \u00fczerinden birtak\u0131m \u00f6nlemlere ba\u015fvurulmas\u0131 do\u011fald\u0131r. Ayr\u0131ca hukuken korunmas\u0131 gereken ama\u00e7la bu amac\u0131 ger\u00e7ekle\u015ftirmek i\u00e7in kanunda tan\u0131ml\u0131 arac\u0131n\u00a0orant\u0131l\u0131 olmas\u0131 aranmal\u0131.<\/span><\/p>
<\/p>
213 say\u0131l\u0131 kanun kapsam\u0131na giren vergilere ili\u015fkin beyanname verme ve vergi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini s\u00fcresinde yerine getirmeyen dijital hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n sundu\u011fu hizmetlere eri\u015fimin engellenmesi ise en a\u011f\u0131r yapt\u0131r\u0131m olan internet sitesinin b\u00fct\u00fcn\u00fcn\u00fcn eri\u015fime engellenmesi anlam\u0131na gelir. Kademeli bir tedbir m\u00fcmk\u00fcnken, do\u011frudan eri\u015fimin engellenmesine karar verilmesi, hizmet sa\u011flay\u0131c\u0131lar\u0131na a\u015f\u0131r\u0131 k\u00fclfet y\u00fckl\u00fcyor.\u00a0<\/span>Te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcne getirilen s\u0131n\u0131rlama orant\u0131s\u0131zd\u0131r. AYM, iptal edilen kanun h\u00fckm\u00fcn\u00fcn y\u00fcr\u00fcrl\u00fck tarihini; 9 ay sonras\u0131 olarak belirledi.<\/span><\/p>","slug":"dijital-hizmet-saglayicilarina-erisim-engeli","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":"\/front\/uploads\/blog\/thumbnail\/16961940008OY9JKNT22yLykU.webp","news_cover":null,"news_video_min":null,"news_video":null,"view_count":2230,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":44097,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":43971,"locale":"tr","category_id":73,"title":"Dijital hizmet sa\u011flay\u0131c\u0131lar\u0131na eri\u015fim engeli","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":"AV. MUHAMMET AKSAN","content":"
<\/p>
Dijital hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n sunmu\u015f olduklar\u0131 hizmetlere eri\u015fimin engellenmesine ili\u015fkin d\u00fczenleme iptal edildi.<\/span><\/p>
<\/p>
7 Aral\u0131k 2019 tarihli Resmi Gazete\u2019de yay\u0131mlanan 7194 say\u0131l\u0131 kanunun 1. maddesi ile dijital hizmet sa\u011flay\u0131c\u0131lar\u0131 i\u00e7in \u2018dijital hizmet vergisi\u2019 ihdas edildi. Kanunun 7. maddesinde ise;<\/span><\/p>\u00a0<\/span><\/p>\u201cVergisel y\u00fck\u00fcml\u00fcl\u00fcklerini s\u00fcresinde yerine getirmeyen bu kanun kapsam\u0131ndaki dijital hizmet sa\u011flay\u0131c\u0131lar\u0131na veya T\u00fcrkiye\u2019deki yetkili temsilcisine, bu y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmesi i\u00e7in ihtarda bulunulabilece\u011fi ve ikinci f\u0131krada; bu durumun Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet sitesinde ilan edilece\u011fi, ilandan itibaren 30 g\u00fcn i\u00e7inde bu y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi h\u00e2linde, dijital hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n sunmu\u015f olduklar\u0131 hizmetlere eri\u015fimin, bu y\u00fck\u00fcml\u00fcl\u00fckler yerine getirilinceye kadar engellenmesine Hazine ve Maliye Bakanl\u0131\u011f\u0131nca karar verilece\u011fi\u201d\u00a0h\u00fckme ba\u011fland\u0131.<\/span><\/p>\u00a0<\/span><\/p>Ana Muhalefet Partisi, d\u00fczenlemenin iptali i\u00e7in 2020\u2019de AYM\u2019ye ba\u015fvurdu. AYM\u2019nin 12 Eyl\u00fcl 2023 ve 18 May\u0131s 2023 tarihli karar\u0131nda; \u201c7194 say\u0131l\u0131 kanunun 7. maddesinin 2. f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinin iptali ve bu karar\u0131n Resmi Gazete\u2019de yay\u0131m\u0131ndan ba\u015flayarak \u00a09 ay sonra y\u00fcr\u00fcrl\u00fc\u011fe girmesi\u201d h\u00fckme ba\u011fland\u0131.<\/span><\/p>\u00a0<\/span><\/p>(https:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/12\/20191207-1.htm<\/a>)<\/span><\/p>\u00a0<\/span><\/p>TE\u015eEBB\u00dcS \u00d6ZG\u00dcRL\u00dc\u011e\u00dc<\/span><\/strong><\/p>\u00a0<\/span><\/p>AYM, 12 Eyl\u00fcl 2023 tarihli duyurusunda; kural\u0131n dijital hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc s\u0131n\u0131rlad\u0131\u011f\u0131n\u0131 de\u011ferlendirdi. \u00d6ng\u00f6r\u00fclen tedbir, dijital hizmet vergisi m\u00fckellefleri i\u00e7in getirilen bir vergi g\u00fcvenlik uygulamas\u0131d\u0131r.<\/span><\/p>\u00a0<\/span><\/p>Dijital ekonomi soyut oldu\u011fundan geleneksel vergi sistemi yetersizdir. 213 say\u0131l\u0131 kanun kapsam\u0131na giren vergilere ili\u015fkin beyanname verme ve vergi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeyen dijital hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n sundu\u011fu hizmetlere eri\u015fimin engellenmesi gereklidir. Bununla birlikte ki\u015filerin te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fc ile vergi alaca\u011f\u0131n\u0131n g\u00fcvence alt\u0131na al\u0131nmas\u0131 aras\u0131nda denge kurulmal\u0131.<\/span><\/p>KADEMEL\u0130 TEDB\u0130R<\/span><\/strong><\/p>\u00a0<\/span><\/p>\u0130nternetin sa\u011flad\u0131\u011f\u0131 kolayl\u0131klar d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnde dijital hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n vergisel y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeleri i\u00e7in yetersiz kalan geleneksel vergi g\u00fcvenlik \u00f6nlemleri yerine internet \u00fczerinden birtak\u0131m \u00f6nlemlere ba\u015fvurulmas\u0131 do\u011fald\u0131r. Ayr\u0131ca hukuken korunmas\u0131 gereken ama\u00e7la bu amac\u0131 ger\u00e7ekle\u015ftirmek i\u00e7in kanunda tan\u0131ml\u0131 arac\u0131n\u00a0orant\u0131l\u0131 olmas\u0131 aranmal\u0131.<\/span><\/p>
<\/p>
213 say\u0131l\u0131 kanun kapsam\u0131na giren vergilere ili\u015fkin beyanname verme ve vergi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini s\u00fcresinde yerine getirmeyen dijital hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n sundu\u011fu hizmetlere eri\u015fimin engellenmesi ise en a\u011f\u0131r yapt\u0131r\u0131m olan internet sitesinin b\u00fct\u00fcn\u00fcn\u00fcn eri\u015fime engellenmesi anlam\u0131na gelir. Kademeli bir tedbir m\u00fcmk\u00fcnken, do\u011frudan eri\u015fimin engellenmesine karar verilmesi, hizmet sa\u011flay\u0131c\u0131lar\u0131na a\u015f\u0131r\u0131 k\u00fclfet y\u00fckl\u00fcyor.\u00a0<\/span>Te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcne getirilen s\u0131n\u0131rlama orant\u0131s\u0131zd\u0131r. AYM, iptal edilen kanun h\u00fckm\u00fcn\u00fcn y\u00fcr\u00fcrl\u00fck tarihini; 9 ay sonras\u0131 olarak belirledi.<\/span><\/p>","slug":"dijital-hizmet-saglayicilarina-erisim-engeli","orjinalimage":"\/front\/uploads\/blog\/thumbnail\/16961940008OY9JKNT22yLykU.webp","news_cover_min":"\/front\/uploads\/blog\/thumbnail\/16961940008OY9JKNT22yLykU.webp","news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":2230,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}