{"status":true,"post":{"id":27120,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:28:20","created_at":"2021-06-17T21:00:00.000000Z","updated_at":"2022-10-24T12:28:20.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":27120,"is_featured":0,"title":"Esnaf muafl\u0131\u011f\u0131 kapsam\u0131 geni\u015fliyor","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>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">7256 say\u0131l\u0131 kanunla, Gelir Vergisi Kanunu\u2019nun esnaf muafl\u0131\u011f\u0131n\u0131 d\u00fczenleyen 9. maddesinin birinci f\u0131kras\u0131na eklenen (10) numaral\u0131 bent ile ayr\u0131 bir i\u015fyeri a\u00e7maks\u0131z\u0131n ve sanayi tipi veya seri \u00fcretim yapabilen makina ve alet kullanmaks\u0131z\u0131n oturduklar\u0131 evlerde imal ettikleri mallar\u0131, m\u00fcnhas\u0131ran internet ve benzeri elektronik ortamlar \u00fczerinden satanlar esnaf muafl\u0131\u011f\u0131 kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bunlar\u0131n esnaf muafl\u0131\u011f\u0131ndan faydalanabilmesi i\u00e7in; ikametgahlar\u0131n\u0131n bulundu\u011fu yerdeki tarha yetkili vergi dairesine ba\u015fvurarak \u2018Esnaf Vergi Muafiyeti Belgesi\u2019 al\u0131nmas\u0131, T\u00fcrkiye\u2019de kurulu bankalarda internetten yap\u0131lan sat\u0131\u015f gelirlerinin tahsilini ve bu gelirleri \u00fczerinden tevkifat yap\u0131lmas\u0131n\u0131 teminen bir ticari hesap a\u00e7\u0131lmas\u0131 ve t\u00fcm has\u0131lat\u0131n m\u00fcnhas\u0131ran bu hesap arac\u0131l\u0131\u011f\u0131yla tahsil edilmesi gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bir takvim y\u0131l\u0131nda elde edilen has\u0131lat\u0131n 220 bin T\u00fcrk Liras\u0131n\u0131 (2021 y\u0131l\u0131 i\u00e7in 240 bin TL) a\u015fmas\u0131 halinde, i\u00e7inde bulunulan takvim y\u0131l\u0131nda esnaf muafl\u0131\u011f\u0131ndan faydalan\u0131labilecek, izleyen takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ise esnaf muafl\u0131\u011f\u0131ndan faydalan\u0131lamayacakt\u0131r. Muafl\u0131\u011fa ili\u015fkin \u015fartlar\u0131 kaybedenler, izleyen takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren ger\u00e7ek usulde vergilendirilecek ve tekrar ayn\u0131 muafiyetten faydalanamayacaklard\u0131r. Muafiyet i\u00e7in aranan has\u0131lat tutar\u0131 her y\u0131l yeniden de\u011ferlenmek suretiyle belirlenecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Birden fazla \u00fcr\u00fcn imal edilerek internet ve benzeri elektronik ortamlar \u00fczerinden sat\u0131lmas\u0131 durumunda, elde edilen has\u0131lat\u0131n ilgili y\u0131l i\u00e7inde ge\u00e7erli olan tutar\u0131 a\u015fmamas\u0131 \u015fart\u0131, her bir \u00fcr\u00fcn cinsi i\u00e7in ayr\u0131 ayr\u0131 de\u011fil, t\u00fcm \u00fcr\u00fcnlerden elde edilen toplam has\u0131lat i\u00e7in ge\u00e7erlidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ticari, zirai veya mesleki kazanc\u0131 dolay\u0131s\u0131 ile ger\u00e7ek usulde gelir vergisine tabi olanlar ile faaliyetini, gelir ve kurumlar vergisi m\u00fckelleflerine ba\u011fl\u0131l\u0131k arz edecek \u015fekilde yapanlar bu muafiyetten yararlanamazlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Muafiyetten faydalan\u0131labilmesi i\u00e7in evlerde imal edilen \u00fcr\u00fcnlerin m\u00fcnhas\u0131ran internet ve benzeri elektronik ortamlar \u00fczerinden sat\u0131lmas\u0131 \u015fart olup, sat\u0131\u015flar\u0131n bir k\u0131sm\u0131n\u0131n internet ve benzeri elektronik ortamlar \u00fczerinden, bir k\u0131sm\u0131n\u0131n ise di\u011fer \u015fekillerde yap\u0131lmas\u0131 halinde 10. bent kapsam\u0131nda muafiyetten faydalan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir. \u015eartlar\u0131n varl\u0131\u011f\u0131 halinde, Gelir Vergisi Kanunu\u2019nun 9. maddesinin (1) ve (6) numaral\u0131 bentleri kapsam\u0131nda esnaf muafl\u0131\u011f\u0131ndan faydalan\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelir Vergisi Kanunu\u2019nun 9. maddesinin (6) ve (10) numaral\u0131 bentlerinde d\u00fczenlenen muafiyetlerden ayn\u0131 takvim y\u0131l\u0131nda ayn\u0131 anda faydalan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Mezkur maddenin (6) numaral\u0131 bendi kapsam\u0131nda muafiyetten faydalananlardan, internet ve benzeri elektronik ortamlar \u00fczerinden y\u0131l i\u00e7erisinde yap\u0131lan sat\u0131\u015flar\u0131n ilgili y\u0131lda ge\u00e7erli olan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131 ge\u00e7mesi nedeniyle esnaf muafiyetini kaybedecek ve izleyen takvim y\u0131l\u0131 ba\u015f\u0131 itibar\u0131yla gelir vergisi m\u00fckellefiyeti tesis edilecek olanlar; izleyen y\u0131l ocak ay\u0131n\u0131n sonuna kadar 9. maddenin birinci f\u0131kras\u0131n\u0131n (10) numaral\u0131 bendinde belirtilen \u015fartlar\u0131 sa\u011flamalar\u0131 halinde, izleyen y\u0131lda bu bent kapsam\u0131nda esnaf muafl\u0131\u011f\u0131ndan faydalanabileceklerdir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bankalar taraf\u0131ndan Gelir Vergisi Kanunu\u2019nun 9. maddesinin birinci f\u0131kras\u0131na eklenen (10) numaral\u0131 bent h\u00fckm\u00fc kapsam\u0131nda \u2018Esnaf Vergi Muafiyeti Belgesi\u2019 ibraz edenlere, m\u00fcnhas\u0131ran internet ve benzeri elektronik ortamlarda yap\u0131lacak mal sat\u0131\u015flar\u0131na ili\u015fkin elde edilen has\u0131lat\u0131n yat\u0131r\u0131laca\u011f\u0131 ticari bir hesap a\u00e7\u0131lacakt\u0131r. Birden fazla bankada veya ayn\u0131 bankan\u0131n de\u011fi\u015fik \u015fubelerinde birden fazla ticari hesap a\u00e7\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. A\u00e7\u0131lacak ticari hesaba yat\u0131r\u0131lan t\u00fcm \u00f6demelerden tevkifat yap\u0131laca\u011f\u0131ndan, a\u00e7\u0131lacak hesab\u0131n m\u00fcnhas\u0131ran esnaf muafiyeti kapsam\u0131nda sat\u0131\u015f bedellerinin tahsili i\u00e7in kullan\u0131lmas\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bankalar, bu ticari hesaplara aktar\u0131lan tutarlar \u00fczerinden, aktar\u0131m tarihi itibar\u0131yla y\u00fczde 4 oran\u0131nda gelir vergisi tevkifat\u0131 yapacaklar ve bir aya ili\u015fkin aktar\u0131lan tutarlar \u00fczerinden tevkif edilen vergileri, Gelir Vergisi Kanunu\u2019nun 98. ve 119. maddelerindeki esaslar \u00e7er\u00e7evesinde muhtasar beyanname ile beyan edip \u00f6deyeceklerdir. Yap\u0131lan gelir vergisi tevkifatlar\u0131, Gelir Vergisi Genel Tebli\u011fi\u2019nde (Seri No:281) yer alan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde bankalar\u0131n \u015fubeleri veya banka genel m\u00fcd\u00fcrl\u00fckleri taraf\u0131ndan verilen muhtasar beyannameyle beyan edilip \u00f6denebilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> S\u00f6z konusu 10. bent kapsam\u0131nda esnaf muafl\u0131\u011f\u0131ndan yararlanan ki\u015filerin bir veya \u00fczeri i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 durumlarda tevkifat oran\u0131 y\u00fczde 2 olarak uygulanacakt\u0131r. \u0130ndirimli oran\u0131n uygulamas\u0131 i\u00e7in ilgili ayda bir i\u015f\u00e7inin en az 10 g\u00fcn s\u00fcreyle \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  \t\t\t\t","slug":"esnaf-muafligi-kapsami-genisliyor","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Esnaf muafl\u0131\u011f\u0131 kapsam\u0131 geni\u015fliyor","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1470,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":27219,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":27120,"locale":"tr","category_id":73,"title":"Esnaf muafl\u0131\u011f\u0131 kapsam\u0131 geni\u015fliyor","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>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">7256 say\u0131l\u0131 kanunla, Gelir Vergisi Kanunu\u2019nun esnaf muafl\u0131\u011f\u0131n\u0131 d\u00fczenleyen 9. maddesinin birinci f\u0131kras\u0131na eklenen (10) numaral\u0131 bent ile ayr\u0131 bir i\u015fyeri a\u00e7maks\u0131z\u0131n ve sanayi tipi veya seri \u00fcretim yapabilen makina ve alet kullanmaks\u0131z\u0131n oturduklar\u0131 evlerde imal ettikleri mallar\u0131, m\u00fcnhas\u0131ran internet ve benzeri elektronik ortamlar \u00fczerinden satanlar esnaf muafl\u0131\u011f\u0131 kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bunlar\u0131n esnaf muafl\u0131\u011f\u0131ndan faydalanabilmesi i\u00e7in; ikametgahlar\u0131n\u0131n bulundu\u011fu yerdeki tarha yetkili vergi dairesine ba\u015fvurarak \u2018Esnaf Vergi Muafiyeti Belgesi\u2019 al\u0131nmas\u0131, T\u00fcrkiye\u2019de kurulu bankalarda internetten yap\u0131lan sat\u0131\u015f gelirlerinin tahsilini ve bu gelirleri \u00fczerinden tevkifat yap\u0131lmas\u0131n\u0131 teminen bir ticari hesap a\u00e7\u0131lmas\u0131 ve t\u00fcm has\u0131lat\u0131n m\u00fcnhas\u0131ran bu hesap arac\u0131l\u0131\u011f\u0131yla tahsil edilmesi gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bir takvim y\u0131l\u0131nda elde edilen has\u0131lat\u0131n 220 bin T\u00fcrk Liras\u0131n\u0131 (2021 y\u0131l\u0131 i\u00e7in 240 bin TL) a\u015fmas\u0131 halinde, i\u00e7inde bulunulan takvim y\u0131l\u0131nda esnaf muafl\u0131\u011f\u0131ndan faydalan\u0131labilecek, izleyen takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ise esnaf muafl\u0131\u011f\u0131ndan faydalan\u0131lamayacakt\u0131r. Muafl\u0131\u011fa ili\u015fkin \u015fartlar\u0131 kaybedenler, izleyen takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren ger\u00e7ek usulde vergilendirilecek ve tekrar ayn\u0131 muafiyetten faydalanamayacaklard\u0131r. Muafiyet i\u00e7in aranan has\u0131lat tutar\u0131 her y\u0131l yeniden de\u011ferlenmek suretiyle belirlenecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Birden fazla \u00fcr\u00fcn imal edilerek internet ve benzeri elektronik ortamlar \u00fczerinden sat\u0131lmas\u0131 durumunda, elde edilen has\u0131lat\u0131n ilgili y\u0131l i\u00e7inde ge\u00e7erli olan tutar\u0131 a\u015fmamas\u0131 \u015fart\u0131, her bir \u00fcr\u00fcn cinsi i\u00e7in ayr\u0131 ayr\u0131 de\u011fil, t\u00fcm \u00fcr\u00fcnlerden elde edilen toplam has\u0131lat i\u00e7in ge\u00e7erlidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ticari, zirai veya mesleki kazanc\u0131 dolay\u0131s\u0131 ile ger\u00e7ek usulde gelir vergisine tabi olanlar ile faaliyetini, gelir ve kurumlar vergisi m\u00fckelleflerine ba\u011fl\u0131l\u0131k arz edecek \u015fekilde yapanlar bu muafiyetten yararlanamazlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Muafiyetten faydalan\u0131labilmesi i\u00e7in evlerde imal edilen \u00fcr\u00fcnlerin m\u00fcnhas\u0131ran internet ve benzeri elektronik ortamlar \u00fczerinden sat\u0131lmas\u0131 \u015fart olup, sat\u0131\u015flar\u0131n bir k\u0131sm\u0131n\u0131n internet ve benzeri elektronik ortamlar \u00fczerinden, bir k\u0131sm\u0131n\u0131n ise di\u011fer \u015fekillerde yap\u0131lmas\u0131 halinde 10. bent kapsam\u0131nda muafiyetten faydalan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir. \u015eartlar\u0131n varl\u0131\u011f\u0131 halinde, Gelir Vergisi Kanunu\u2019nun 9. maddesinin (1) ve (6) numaral\u0131 bentleri kapsam\u0131nda esnaf muafl\u0131\u011f\u0131ndan faydalan\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelir Vergisi Kanunu\u2019nun 9. maddesinin (6) ve (10) numaral\u0131 bentlerinde d\u00fczenlenen muafiyetlerden ayn\u0131 takvim y\u0131l\u0131nda ayn\u0131 anda faydalan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Mezkur maddenin (6) numaral\u0131 bendi kapsam\u0131nda muafiyetten faydalananlardan, internet ve benzeri elektronik ortamlar \u00fczerinden y\u0131l i\u00e7erisinde yap\u0131lan sat\u0131\u015flar\u0131n ilgili y\u0131lda ge\u00e7erli olan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131 ge\u00e7mesi nedeniyle esnaf muafiyetini kaybedecek ve izleyen takvim y\u0131l\u0131 ba\u015f\u0131 itibar\u0131yla gelir vergisi m\u00fckellefiyeti tesis edilecek olanlar; izleyen y\u0131l ocak ay\u0131n\u0131n sonuna kadar 9. maddenin birinci f\u0131kras\u0131n\u0131n (10) numaral\u0131 bendinde belirtilen \u015fartlar\u0131 sa\u011flamalar\u0131 halinde, izleyen y\u0131lda bu bent kapsam\u0131nda esnaf muafl\u0131\u011f\u0131ndan faydalanabileceklerdir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bankalar taraf\u0131ndan Gelir Vergisi Kanunu\u2019nun 9. maddesinin birinci f\u0131kras\u0131na eklenen (10) numaral\u0131 bent h\u00fckm\u00fc kapsam\u0131nda \u2018Esnaf Vergi Muafiyeti Belgesi\u2019 ibraz edenlere, m\u00fcnhas\u0131ran internet ve benzeri elektronik ortamlarda yap\u0131lacak mal sat\u0131\u015flar\u0131na ili\u015fkin elde edilen has\u0131lat\u0131n yat\u0131r\u0131laca\u011f\u0131 ticari bir hesap a\u00e7\u0131lacakt\u0131r. Birden fazla bankada veya ayn\u0131 bankan\u0131n de\u011fi\u015fik \u015fubelerinde birden fazla ticari hesap a\u00e7\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. A\u00e7\u0131lacak ticari hesaba yat\u0131r\u0131lan t\u00fcm \u00f6demelerden tevkifat yap\u0131laca\u011f\u0131ndan, a\u00e7\u0131lacak hesab\u0131n m\u00fcnhas\u0131ran esnaf muafiyeti kapsam\u0131nda sat\u0131\u015f bedellerinin tahsili i\u00e7in kullan\u0131lmas\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bankalar, bu ticari hesaplara aktar\u0131lan tutarlar \u00fczerinden, aktar\u0131m tarihi itibar\u0131yla y\u00fczde 4 oran\u0131nda gelir vergisi tevkifat\u0131 yapacaklar ve bir aya ili\u015fkin aktar\u0131lan tutarlar \u00fczerinden tevkif edilen vergileri, Gelir Vergisi Kanunu\u2019nun 98. ve 119. maddelerindeki esaslar \u00e7er\u00e7evesinde muhtasar beyanname ile beyan edip \u00f6deyeceklerdir. Yap\u0131lan gelir vergisi tevkifatlar\u0131, Gelir Vergisi Genel Tebli\u011fi\u2019nde (Seri No:281) yer alan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde bankalar\u0131n \u015fubeleri veya banka genel m\u00fcd\u00fcrl\u00fckleri taraf\u0131ndan verilen muhtasar beyannameyle beyan edilip \u00f6denebilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> S\u00f6z konusu 10. bent kapsam\u0131nda esnaf muafl\u0131\u011f\u0131ndan yararlanan ki\u015filerin bir veya \u00fczeri i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 durumlarda tevkifat oran\u0131 y\u00fczde 2 olarak uygulanacakt\u0131r. \u0130ndirimli oran\u0131n uygulamas\u0131 i\u00e7in ilgili ayda bir i\u015f\u00e7inin en az 10 g\u00fcn s\u00fcreyle \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  \t\t\t\t","slug":"esnaf-muafligi-kapsami-genisliyor","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":"Esnaf muafl\u0131\u011f\u0131 kapsam\u0131 geni\u015fliyor","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1470,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}