{"status":true,"post":{"id":28944,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:52:07","created_at":"2021-10-14T21:00:00.000000Z","updated_at":"2022-10-24T12:52:07.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":28944,"is_featured":0,"title":"D\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi uygulamas\u0131 tarih oluyor","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>OSMAN ARIO\u011eLU<\/strong><\/span><\/p>  <p><span class=\"large\">Bu yaz\u0131n\u0131n haz\u0131rland\u0131\u011f\u0131 s\u0131rada T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Genel Kurulu\u2019nda yar\u0131dan fazlas\u0131n\u0131n g\u00f6r\u00fc\u015fmeleri tamamlanm\u0131\u015f olan \u2018Vergi Usul Kanunu ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019 ile m\u00fckellef odakl\u0131 \u00f6nemli d\u00fczenlemeler yap\u0131lm\u0131\u015f olacak. Yap\u0131lan de\u011fi\u015fikliklerin en \u00f6nemlilerinden biri, uzunca bir zamand\u0131r tart\u0131\u015f\u0131lagelen d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi beyan\u0131 uygulamas\u0131n\u0131n sonland\u0131r\u0131lmas\u0131 taleplerinin ge\u00e7 de olsa kar\u015f\u0131l\u0131k bulmas\u0131 olacak. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu konu, uzunca bir zamand\u0131r hem m\u00fckellefler a\u00e7\u0131s\u0131ndan hem de mali m\u00fc\u015favir meslek mensuplar\u0131 a\u00e7\u0131s\u0131ndan s\u0131kl\u0131kla dile getirilmekteydi. Haz\u0131rlanan kanun tasla\u011f\u0131nda da konu \u00e7\u00f6z\u00fcme kavu\u015fturulurken kamunun finansman ihtiyac\u0131nda bo\u015flu\u011fa d\u00fc\u015f\u00fclmemesi amac\u0131yla olsa gerek y\u0131ll\u0131k beyannamelerin verilmesinin birer ay erkene al\u0131nmas\u0131 s\u00f6z konusuydu. Ancak taslaktaki metin de yine meslek mensuplar\u0131 a\u00e7\u0131s\u0131ndan ciddi serzeni\u015flere neden olmu\u015ftu. Kanun teklifinin TBMM Genel Kurulu\u2019ndaki g\u00f6r\u00fc\u015fmeleri s\u0131ras\u0131nda y\u0131ll\u0131k gelir vergisi beyannamesinin verilmesi gereken ay, eskiden oldu\u011fu gibi takip eden y\u0131l\u0131n mart ay\u0131 olarak kabul edilmesiyle beraber konu kesin \u00e7\u00f6z\u00fcme kavu\u015fturulmu\u015f oldu. Buna g\u00f6re halihaz\u0131rdaki d\u00fczenleme \u00e7er\u00e7evesinde gelir ve kurumlar vergisi uygulamas\u0131nda \u015fubat ay\u0131nda verilmesi gereken d\u00f6rd\u00fcnc\u00fc d\u00f6nem ge\u00e7ici vergi beyannamesi uygulamas\u0131 tamamen sonland\u0131r\u0131lm\u0131\u015f olacak. Uygulama, y\u00fcr\u00fcrl\u00fck maddelerinin kabul\u00fc s\u0131ras\u0131nda tekrar bir de\u011fi\u015fiklik olmazsa 2022 y\u0131l\u0131 kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erli olacak. B\u00f6ylece, bu y\u0131l\u0131n d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi beyanlar\u0131n\u0131n 2022 y\u0131l\u0131 \u015fubat ay\u0131nda verilmesi ile 4. d\u00f6nem ge\u00e7ici vergi beyan\u0131 uygulamas\u0131 sona ermi\u015f olacak. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu yaz\u0131y\u0131 haz\u0131rlad\u0131\u011f\u0131m\u0131z s\u0131rada T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi\u2019nde t\u00fcm y\u00fcr\u00fcrl\u00fck maddelerine ili\u015fkin g\u00f6r\u00fc\u015fmeler de tamamlanmam\u0131\u015f oldu\u011fundan bu h\u00fckm\u00fcn Plan B\u00fct\u00e7e Komisyonu\u2018ndan ge\u00e7en hali ile yorum yapabiliyoruz. Dolay\u0131s\u0131 ile de \u015fu anki duruma g\u00f6re 2022 y\u0131l\u0131 kazan\u00e7lar\u0131nda ge\u00e7ici vergi beyannamesi verilmesine gerek olmayacak. Y\u0131ll\u0131k gelir vergisi beyanlar\u0131 yine eskiden oldu\u011fu gibi mart ay\u0131nda verilmeye devam edecek. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>BAS\u0130T USUL KALDIRILIYOR<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kanun teklifi ile basit usul uygulamas\u0131 kald\u0131r\u0131lm\u0131\u015f oldu\u011fundan art\u0131k bu kapsamda bulunan m\u00fckellefler vergiden muaf esnaf olarak de\u011ferlendirilecek. Bu uygulama 2021 y\u0131l\u0131ndan ge\u00e7erli olmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>SOSYAL MEDYA PLATFORMLARINDA YAPILAN \u0130\u00c7ER\u0130K PAYLA\u015eIMLARINDAN SA\u011eLANAN GEL\u0130RLER\u0130N VERG\u0130LEND\u0130R\u0130LMES\u0130<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Uygulamada dikkat \u00e7eken ve kamuoyunda geni\u015f yank\u0131 bulan bir di\u011fer madde de internet \u00fczerinden sosyal i\u00e7erik \u00fcretilerek yap\u0131lan i\u015flemlerin vergilemesinde b\u00fcy\u00fck \u00f6l\u00e7\u00fcde tevkifat sistemine ge\u00e7ilmesi olmu\u015ftur. Bu istisnadan faydalan\u0131labilmesi i\u00e7in T\u00fcrkiye\u2019de kurulu bankalarda bir hesap a\u00e7\u0131lmas\u0131 ve bu faaliyetlere ili\u015fkin t\u00fcm has\u0131lat\u0131n m\u00fcnhas\u0131ran bu hesap arac\u0131l\u0131\u011f\u0131yla tahsil edilmesi gerekmektedir. Bankalar, bu kapsamda a\u00e7\u0131lan hesaplara aktar\u0131lan has\u0131lat tutar\u0131 \u00fczerinden, aktar\u0131m tarihi itibar\u0131yla y\u00fczde 15 oran\u0131nda gelir vergisi tevkifat\u0131 yapmak ve bu tevkifatlar\u0131 muhtasar beyanname ile vergi dairesine bildirmekle y\u00fck\u00fcml\u00fc olacaklard\u0131r.<\/span><\/p>  \t\t\t\t","slug":"dorduncu-gecici-vergi-uygulamasi-tarih-oluyor","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"D\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi uygulamas\u0131 tarih oluyor","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1099,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":29043,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":28944,"locale":"tr","category_id":73,"title":"D\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi uygulamas\u0131 tarih oluyor","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":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>OSMAN ARIO\u011eLU<\/strong><\/span><\/p>  <p><span class=\"large\">Bu yaz\u0131n\u0131n haz\u0131rland\u0131\u011f\u0131 s\u0131rada T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Genel Kurulu\u2019nda yar\u0131dan fazlas\u0131n\u0131n g\u00f6r\u00fc\u015fmeleri tamamlanm\u0131\u015f olan \u2018Vergi Usul Kanunu ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019 ile m\u00fckellef odakl\u0131 \u00f6nemli d\u00fczenlemeler yap\u0131lm\u0131\u015f olacak. Yap\u0131lan de\u011fi\u015fikliklerin en \u00f6nemlilerinden biri, uzunca bir zamand\u0131r tart\u0131\u015f\u0131lagelen d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi beyan\u0131 uygulamas\u0131n\u0131n sonland\u0131r\u0131lmas\u0131 taleplerinin ge\u00e7 de olsa kar\u015f\u0131l\u0131k bulmas\u0131 olacak. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu konu, uzunca bir zamand\u0131r hem m\u00fckellefler a\u00e7\u0131s\u0131ndan hem de mali m\u00fc\u015favir meslek mensuplar\u0131 a\u00e7\u0131s\u0131ndan s\u0131kl\u0131kla dile getirilmekteydi. Haz\u0131rlanan kanun tasla\u011f\u0131nda da konu \u00e7\u00f6z\u00fcme kavu\u015fturulurken kamunun finansman ihtiyac\u0131nda bo\u015flu\u011fa d\u00fc\u015f\u00fclmemesi amac\u0131yla olsa gerek y\u0131ll\u0131k beyannamelerin verilmesinin birer ay erkene al\u0131nmas\u0131 s\u00f6z konusuydu. Ancak taslaktaki metin de yine meslek mensuplar\u0131 a\u00e7\u0131s\u0131ndan ciddi serzeni\u015flere neden olmu\u015ftu. Kanun teklifinin TBMM Genel Kurulu\u2019ndaki g\u00f6r\u00fc\u015fmeleri s\u0131ras\u0131nda y\u0131ll\u0131k gelir vergisi beyannamesinin verilmesi gereken ay, eskiden oldu\u011fu gibi takip eden y\u0131l\u0131n mart ay\u0131 olarak kabul edilmesiyle beraber konu kesin \u00e7\u00f6z\u00fcme kavu\u015fturulmu\u015f oldu. Buna g\u00f6re halihaz\u0131rdaki d\u00fczenleme \u00e7er\u00e7evesinde gelir ve kurumlar vergisi uygulamas\u0131nda \u015fubat ay\u0131nda verilmesi gereken d\u00f6rd\u00fcnc\u00fc d\u00f6nem ge\u00e7ici vergi beyannamesi uygulamas\u0131 tamamen sonland\u0131r\u0131lm\u0131\u015f olacak. Uygulama, y\u00fcr\u00fcrl\u00fck maddelerinin kabul\u00fc s\u0131ras\u0131nda tekrar bir de\u011fi\u015fiklik olmazsa 2022 y\u0131l\u0131 kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erli olacak. B\u00f6ylece, bu y\u0131l\u0131n d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi beyanlar\u0131n\u0131n 2022 y\u0131l\u0131 \u015fubat ay\u0131nda verilmesi ile 4. d\u00f6nem ge\u00e7ici vergi beyan\u0131 uygulamas\u0131 sona ermi\u015f olacak. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu yaz\u0131y\u0131 haz\u0131rlad\u0131\u011f\u0131m\u0131z s\u0131rada T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi\u2019nde t\u00fcm y\u00fcr\u00fcrl\u00fck maddelerine ili\u015fkin g\u00f6r\u00fc\u015fmeler de tamamlanmam\u0131\u015f oldu\u011fundan bu h\u00fckm\u00fcn Plan B\u00fct\u00e7e Komisyonu\u2018ndan ge\u00e7en hali ile yorum yapabiliyoruz. Dolay\u0131s\u0131 ile de \u015fu anki duruma g\u00f6re 2022 y\u0131l\u0131 kazan\u00e7lar\u0131nda ge\u00e7ici vergi beyannamesi verilmesine gerek olmayacak. Y\u0131ll\u0131k gelir vergisi beyanlar\u0131 yine eskiden oldu\u011fu gibi mart ay\u0131nda verilmeye devam edecek. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>BAS\u0130T USUL KALDIRILIYOR<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kanun teklifi ile basit usul uygulamas\u0131 kald\u0131r\u0131lm\u0131\u015f oldu\u011fundan art\u0131k bu kapsamda bulunan m\u00fckellefler vergiden muaf esnaf olarak de\u011ferlendirilecek. Bu uygulama 2021 y\u0131l\u0131ndan ge\u00e7erli olmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>SOSYAL MEDYA PLATFORMLARINDA YAPILAN \u0130\u00c7ER\u0130K PAYLA\u015eIMLARINDAN SA\u011eLANAN GEL\u0130RLER\u0130N VERG\u0130LEND\u0130R\u0130LMES\u0130<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Uygulamada dikkat \u00e7eken ve kamuoyunda geni\u015f yank\u0131 bulan bir di\u011fer madde de internet \u00fczerinden sosyal i\u00e7erik \u00fcretilerek yap\u0131lan i\u015flemlerin vergilemesinde b\u00fcy\u00fck \u00f6l\u00e7\u00fcde tevkifat sistemine ge\u00e7ilmesi olmu\u015ftur. Bu istisnadan faydalan\u0131labilmesi i\u00e7in T\u00fcrkiye\u2019de kurulu bankalarda bir hesap a\u00e7\u0131lmas\u0131 ve bu faaliyetlere ili\u015fkin t\u00fcm has\u0131lat\u0131n m\u00fcnhas\u0131ran bu hesap arac\u0131l\u0131\u011f\u0131yla tahsil edilmesi gerekmektedir. Bankalar, bu kapsamda a\u00e7\u0131lan hesaplara aktar\u0131lan has\u0131lat tutar\u0131 \u00fczerinden, aktar\u0131m tarihi itibar\u0131yla y\u00fczde 15 oran\u0131nda gelir vergisi tevkifat\u0131 yapmak ve bu tevkifatlar\u0131 muhtasar beyanname ile vergi dairesine bildirmekle y\u00fck\u00fcml\u00fc olacaklard\u0131r.<\/span><\/p>  \t\t\t\t","slug":"dorduncu-gecici-vergi-uygulamasi-tarih-oluyor","orjinalimage":null,"news_cover_min":null,"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":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"D\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi uygulamas\u0131 tarih oluyor","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1099,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}