{"status":true,"post":{"id":28435,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:43:21","created_at":"2021-09-16T21:00:00.000000Z","updated_at":"2022-10-24T12:43:21.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":28435,"is_featured":0,"title":"\u0130ktisadi k\u0131ymetlerde yeniden de\u011ferleme","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\">Tam m\u00fckellefiyete tabi ve bilan\u00e7o esas\u0131na g\u00f6re defter tutan kolektif, adi komandit ve adi \u015firketler de dahil olmak \u00fczere ferdi i\u015fletme sahibi gelir vergisi m\u00fckellefleri ile kurumlar vergisi m\u00fckellefleri bilan\u00e7olar\u0131na kay\u0131tl\u0131 iktisadi k\u0131ymetlerini, kanunda yaz\u0131l\u0131 istisnalar d\u0131\u015f\u0131nda yeniden de\u011ferleme hakk\u0131na sahip bulunmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> A\u015fa\u011f\u0131da yer alan m\u00fckellefler, Vergi Usul Kanunu\u2019nun ge\u00e7ici 31. maddesinin yedinci f\u0131kra h\u00fck\u00fcmlerinden yararlanamazlar:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Dar m\u00fckellefiyet esas\u0131nda vergilendirilen m\u00fckellefler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. \u0130\u015fletme hesab\u0131 (zirai i\u015fletme hesab\u0131 dahil) esas\u0131na g\u00f6re defter tutan m\u00fckellefler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> c. Serbest meslek kazan\u00e7 defteri tutan serbest meslek erbab\u0131 m\u00fckellefler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00e7. Finans ve bankac\u0131l\u0131k sekt\u00f6r\u00fcnde faaliyet g\u00f6steren m\u00fckellefler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> d. Sigorta ve reas\u00fcrans \u015firketleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> e. Emeklilik \u015firketleri ve emeklilik yat\u0131r\u0131m fonlar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> f. M\u00fcnhas\u0131ran (\u00f6zellikle) s\u00fcrekli olarak i\u015flenmi\u015f alt\u0131n, g\u00fcm\u00fc\u015f al\u0131m-sat\u0131m\u0131 ve imali ile i\u015ftigal eden m\u00fckellefler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> g. Vergi Usul Kanunu\u2019nun 215. maddesi uyar\u0131nca kendilerine, kay\u0131tlar\u0131n\u0131 T\u00fcrk para birimi d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle tutmalar\u0131na izin verilen m\u00fckellefler.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun ge\u00e7ici 31. maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 9 Haziran 2021 tarihi itibar\u0131yla aktife kay\u0131tl\u0131 bulunan iktisadi k\u0131ymetler yeniden de\u011ferleme konusu yap\u0131labilmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sat-kirala-geri al i\u015flemine veya kira sertifikas\u0131 ihrac\u0131na konu edilen iktisadi k\u0131ymetler ile iktisadi k\u0131ymetlerin al\u0131m, sat\u0131m ve in\u015fa i\u015fleri ile devaml\u0131 olarak u\u011fra\u015fanlar\u0131n bu ama\u00e7la aktiflerinde kay\u0131tl\u0131 bulunan emtia niteli\u011findeki k\u0131ymetler, bahse konu f\u0131kra kapsam\u0131nda yeniden de\u011ferlemeye tabi tutulamaz.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yeniden de\u011ferlemeye tabi tutulacak ta\u015f\u0131nmazlar\u0131n Vergi Usul Kanunu uygulamas\u0131nda amortismana tabi iktisadi k\u0131ymet mahiyetinde olmas\u0131 zorunlulu\u011fu bulunmad\u0131\u011f\u0131ndan m\u00fcessese h\u00fck\u00fcmlerinden faydalanmak isteyen m\u00fckelleflerce bo\u015f arazi ve arsalar da yeniden de\u011ferlemeye tabi tutulabilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yeniden de\u011ferleme, iktisadi k\u0131ymetlerin ve varsa bunlara ait amortismanlar\u0131n\u0131n Vergi Usul Kanunu\u2019nda yer alan de\u011ferleme h\u00fck\u00fcmlerine g\u00f6re belirlenen (tespit edilen) 9 Haziran 2021 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan de\u011ferleri \u00fczerinden yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130ktisadi k\u0131ymetlerden amortismana tabi olanlar i\u00e7in amortisman\u0131n herhangi bir y\u0131lda eksik ayr\u0131lmas\u0131 veya hi\u00e7 ayr\u0131lmam\u0131\u015f olmas\u0131 durumunda, yeniden de\u011ferlemeye esas al\u0131nacak de\u011fer, bu amortismanlar tam olarak ayr\u0131lm\u0131\u015f varsay\u0131larak belirlenir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun 272 ve 273. maddeleri uyar\u0131nca maliyet bedeline intikal ettirilen giderler ile 163 ve 334 S\u0131ra No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fleri uyar\u0131nca maliyet bedeline dahil edilen kredi faizleri ve kur farklar\u0131 da yeniden de\u011ferleme kapsam\u0131na girmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yeniden de\u011ferleme i\u015flemi zorunlu olmay\u0131p, bu karar m\u00fckelleflerin tercihine b\u0131rak\u0131lm\u0131\u015ft\u0131r. Bu nedenle dileyen m\u00fckellefler bilan\u00e7olar\u0131nda kay\u0131tl\u0131 iktisadi k\u0131ymetlerini yeniden de\u011ferlemeye tabi tutmayarak mevcut durumlar\u0131n\u0131 muhafaza edebilirler.<\/span><br><span class=\"large\"> Yeniden de\u011ferleme, uygulamadan yararlanma hakk\u0131n\u0131 haiz m\u00fckelleflerin 9 Haziran 2021 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan iktisadi k\u0131ymetler ve varsa bunlara ait amortis-manlar esas al\u0131nmak suretiyle \u00ad31 Aral\u0131k 2021 tarihine kadar yap\u0131labilecek.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bahse konu uygulamadan yararlan\u0131lmas\u0131 i\u00e7in s\u00f6z konusu tarihe kadar yeniden de\u011ferleme i\u015fleminin yap\u0131lmas\u0131 ve de\u011fer art\u0131\u015f\u0131na ili\u015fkin verginin de yeniden de\u011ferleme i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarihi izleyen ay\u0131n son g\u00fcn\u00fc ak\u015fam\u0131na kadar beyan edilip \u00fc\u00e7 e\u015fit taksitte (ilk taksiti beyanname verme s\u00fcresi i\u00e7inde, izleyen taksitler s\u0131ras\u0131yla beyanname verme s\u00fcresini takip eden ikinci ve d\u00f6rd\u00fcnc\u00fc ayda olmak \u00fczere) \u00f6denmesi zorunludur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Beyanda bulunduktan sonra, an\u0131lan madde kapsam\u0131nda yeniden de\u011ferlemeye tabi tutulmak istenen ilave iktisadi k\u0131ymetler i\u00e7in ek beyanname verilmesi m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  \t\t\t\t","slug":"iktisadi-kiymetlerde-yeniden-degerleme","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130ktisadi k\u0131ymetlerde yeniden de\u011ferleme","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":1089,"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":28534,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":28435,"locale":"tr","category_id":73,"title":"\u0130ktisadi k\u0131ymetlerde yeniden de\u011ferleme","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\">Tam m\u00fckellefiyete tabi ve bilan\u00e7o esas\u0131na g\u00f6re defter tutan kolektif, adi komandit ve adi \u015firketler de dahil olmak \u00fczere ferdi i\u015fletme sahibi gelir vergisi m\u00fckellefleri ile kurumlar vergisi m\u00fckellefleri bilan\u00e7olar\u0131na kay\u0131tl\u0131 iktisadi k\u0131ymetlerini, kanunda yaz\u0131l\u0131 istisnalar d\u0131\u015f\u0131nda yeniden de\u011ferleme hakk\u0131na sahip bulunmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> A\u015fa\u011f\u0131da yer alan m\u00fckellefler, Vergi Usul Kanunu\u2019nun ge\u00e7ici 31. maddesinin yedinci f\u0131kra h\u00fck\u00fcmlerinden yararlanamazlar:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Dar m\u00fckellefiyet esas\u0131nda vergilendirilen m\u00fckellefler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. \u0130\u015fletme hesab\u0131 (zirai i\u015fletme hesab\u0131 dahil) esas\u0131na g\u00f6re defter tutan m\u00fckellefler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> c. Serbest meslek kazan\u00e7 defteri tutan serbest meslek erbab\u0131 m\u00fckellefler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00e7. Finans ve bankac\u0131l\u0131k sekt\u00f6r\u00fcnde faaliyet g\u00f6steren m\u00fckellefler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> d. Sigorta ve reas\u00fcrans \u015firketleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> e. Emeklilik \u015firketleri ve emeklilik yat\u0131r\u0131m fonlar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> f. M\u00fcnhas\u0131ran (\u00f6zellikle) s\u00fcrekli olarak i\u015flenmi\u015f alt\u0131n, g\u00fcm\u00fc\u015f al\u0131m-sat\u0131m\u0131 ve imali ile i\u015ftigal eden m\u00fckellefler,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> g. Vergi Usul Kanunu\u2019nun 215. maddesi uyar\u0131nca kendilerine, kay\u0131tlar\u0131n\u0131 T\u00fcrk para birimi d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle tutmalar\u0131na izin verilen m\u00fckellefler.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun ge\u00e7ici 31. maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 9 Haziran 2021 tarihi itibar\u0131yla aktife kay\u0131tl\u0131 bulunan iktisadi k\u0131ymetler yeniden de\u011ferleme konusu yap\u0131labilmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sat-kirala-geri al i\u015flemine veya kira sertifikas\u0131 ihrac\u0131na konu edilen iktisadi k\u0131ymetler ile iktisadi k\u0131ymetlerin al\u0131m, sat\u0131m ve in\u015fa i\u015fleri ile devaml\u0131 olarak u\u011fra\u015fanlar\u0131n bu ama\u00e7la aktiflerinde kay\u0131tl\u0131 bulunan emtia niteli\u011findeki k\u0131ymetler, bahse konu f\u0131kra kapsam\u0131nda yeniden de\u011ferlemeye tabi tutulamaz.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yeniden de\u011ferlemeye tabi tutulacak ta\u015f\u0131nmazlar\u0131n Vergi Usul Kanunu uygulamas\u0131nda amortismana tabi iktisadi k\u0131ymet mahiyetinde olmas\u0131 zorunlulu\u011fu bulunmad\u0131\u011f\u0131ndan m\u00fcessese h\u00fck\u00fcmlerinden faydalanmak isteyen m\u00fckelleflerce bo\u015f arazi ve arsalar da yeniden de\u011ferlemeye tabi tutulabilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yeniden de\u011ferleme, iktisadi k\u0131ymetlerin ve varsa bunlara ait amortismanlar\u0131n\u0131n Vergi Usul Kanunu\u2019nda yer alan de\u011ferleme h\u00fck\u00fcmlerine g\u00f6re belirlenen (tespit edilen) 9 Haziran 2021 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan de\u011ferleri \u00fczerinden yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130ktisadi k\u0131ymetlerden amortismana tabi olanlar i\u00e7in amortisman\u0131n herhangi bir y\u0131lda eksik ayr\u0131lmas\u0131 veya hi\u00e7 ayr\u0131lmam\u0131\u015f olmas\u0131 durumunda, yeniden de\u011ferlemeye esas al\u0131nacak de\u011fer, bu amortismanlar tam olarak ayr\u0131lm\u0131\u015f varsay\u0131larak belirlenir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun 272 ve 273. maddeleri uyar\u0131nca maliyet bedeline intikal ettirilen giderler ile 163 ve 334 S\u0131ra No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fleri uyar\u0131nca maliyet bedeline dahil edilen kredi faizleri ve kur farklar\u0131 da yeniden de\u011ferleme kapsam\u0131na girmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yeniden de\u011ferleme i\u015flemi zorunlu olmay\u0131p, bu karar m\u00fckelleflerin tercihine b\u0131rak\u0131lm\u0131\u015ft\u0131r. Bu nedenle dileyen m\u00fckellefler bilan\u00e7olar\u0131nda kay\u0131tl\u0131 iktisadi k\u0131ymetlerini yeniden de\u011ferlemeye tabi tutmayarak mevcut durumlar\u0131n\u0131 muhafaza edebilirler.<\/span><br><span class=\"large\"> Yeniden de\u011ferleme, uygulamadan yararlanma hakk\u0131n\u0131 haiz m\u00fckelleflerin 9 Haziran 2021 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan iktisadi k\u0131ymetler ve varsa bunlara ait amortis-manlar esas al\u0131nmak suretiyle \u00ad31 Aral\u0131k 2021 tarihine kadar yap\u0131labilecek.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bahse konu uygulamadan yararlan\u0131lmas\u0131 i\u00e7in s\u00f6z konusu tarihe kadar yeniden de\u011ferleme i\u015fleminin yap\u0131lmas\u0131 ve de\u011fer art\u0131\u015f\u0131na ili\u015fkin verginin de yeniden de\u011ferleme i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarihi izleyen ay\u0131n son g\u00fcn\u00fc ak\u015fam\u0131na kadar beyan edilip \u00fc\u00e7 e\u015fit taksitte (ilk taksiti beyanname verme s\u00fcresi i\u00e7inde, izleyen taksitler s\u0131ras\u0131yla beyanname verme s\u00fcresini takip eden ikinci ve d\u00f6rd\u00fcnc\u00fc ayda olmak \u00fczere) \u00f6denmesi zorunludur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Beyanda bulunduktan sonra, an\u0131lan madde kapsam\u0131nda yeniden de\u011ferlemeye tabi tutulmak istenen ilave iktisadi k\u0131ymetler i\u00e7in ek beyanname verilmesi m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  \t\t\t\t","slug":"iktisadi-kiymetlerde-yeniden-degerleme","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":"\u0130ktisadi k\u0131ymetlerde yeniden de\u011ferleme","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1089,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}