{"status":true,"post":{"id":14737,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:50:30","created_at":"2016-10-02T21:00:00.000000Z","updated_at":"2022-10-21T06:50:30.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":14737,"is_featured":0,"title":"KDV matrah art\u0131r\u0131m\u0131","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><span class=\"large\">Matrah art\u0131r\u0131m\u0131 uygulamas\u0131n\u0131 a\u00e7\u0131klamaya kald\u0131\u011f\u0131m\u0131z yerden devam ediyoruz.<\/span><\/p>  <ul>   <li><span class=\"large\">2011-2015 y\u0131llar\u0131na ili\u015fkin has\u0131lat KDV \u00fczerinden 2011 i\u00e7in y\u00fczde 3.5, takip eden her y\u0131l 0.5 puan azal\u0131\u015fla 2015 i\u00e7in y\u00fczde 1.5 KDV beyan etmek suretiyle yararlan\u0131labilir.<\/span><\/li>   <li><span class=\"large\">\u0130lgili y\u0131lda hi\u00e7 beyanname vermemi\u015f veya 2 veya daha az beyanname vermi\u015f olanlar gelir ve kurumlar vergileri i\u00e7in art\u0131rd\u0131klar\u0131 matrahlar \u00fczerinden y\u00fczde 18 oran\u0131nda KDV hesaplamak suretiyle KDV matrah art\u0131r\u0131m\u0131ndan yararlanabilirler.<\/span><\/li>   <li><span class=\"large\">Matrah art\u0131r\u0131m\u0131 y\u0131l\u0131na ili\u015fkin 3 veya daha fazla d\u00f6nem KDV beyannamesi vermi\u015f olanlar\u0131n ayl\u0131k ortalamalar\u0131n\u0131n y\u0131ll\u0131\u011fa ibla\u011f edilmesi suretiyle matrah art\u0131r\u0131m\u0131nda bulunmalar\u0131 gerekir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>GEL\u0130R VE KURUM STOPAJ MATRAH ARTIRIMI<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\">\u00dccret,<\/span><\/li>   <li><span class=\"large\">Serbest meslek \u00f6demeleri,<\/span><\/li>   <li><span class=\"large\">Kira,<\/span><\/li>   <li><span class=\"large\">Y\u0131llara sari in\u015faat hakedi\u015f \u00f6demeleri,<\/span><\/li>   <li><span class=\"large\">\u00c7ift\u00e7ilere yap\u0131lan \u00f6demeler,<\/span><\/li>   <li><span class=\"large\">Vergiden muaf esnafa yap\u0131lan \u00f6demeler i\u00e7in de matrah art\u0131r\u0131m\u0131nda bulunulabilir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>UYGULANACAK ORAN<\/strong><\/span><\/p>  <p><span class=\"large\">Art\u0131r\u0131m tutarlar\u0131 \u00fczerinden 2011 y\u0131l\u0131 i\u00e7in y\u00fczde 6, her y\u0131l bir puan azalt\u0131larak, 2015 y\u0131l\u0131 i\u00e7in y\u00fczde 2 vergi \u00f6demeleri gerekir.<\/span><\/p>  <p><span class=\"large\">\u015eu kadar ki;<\/span><\/p>  <ul>   <li><span class=\"large\">Y\u0131llara sari in\u015faat hakedi\u015f stopajlar\u0131na ili\u015fkin matrah art\u0131r\u0131m\u0131nda her y\u0131l i\u00e7in y\u00fczde 1<\/span><\/li>   <li><span class=\"large\">Zirai stopajlarda ve muaf esnafa yap\u0131lan \u00f6demelere ili\u015fkin stopajlar\u0131n art\u0131r\u0131m\u0131nda GVK 94. maddede yaz\u0131l\u0131 oran\u0131n d\u00f6rtte biri uygulanmak suretiyle<\/span><\/li>   <li><span class=\"large\">\u015eayet bu m\u00fckellefler asgari matrahlar itibar\u0131yla matrah art\u0131r\u0131m\u0131ndan yararlanacaklarsa;<\/span><\/li>  <\/ul>  <p><span class=\"large\">+ y\u0131llara sari i\u015fler i\u00e7in y\u00fczde 3,<\/span><br><span class=\"large\">+ zirai stopajlar i\u00e7in y\u00fczde 2,<\/span><br><span class=\"large\">+ muaf esnafa yap\u0131lan \u00f6demeler i\u00e7in y\u00fczde 5 hesaplanan vergiyi \u00f6demeleri gerekir.<\/span><\/p>  <p><span class=\"large\"><strong>\u00d6ZELL\u0130KL\u0130 DURUMLAR<\/strong><\/span><\/p>  <p><span class=\"large\">\u00dccret i\u00e7in matrah art\u0131r\u0131m\u0131nda bulunacaklar;<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130lgili y\u0131lda bir d\u00f6nem i\u00e7in dahi beyanname vermi\u015flerse bu beyannamedeki tutar\u0131 y\u0131lla ibla\u011f edilerek,<\/span><\/li>   <li><span class=\"large\">\u0130lgili y\u0131lda hi\u00e7 beyanname vermemi\u015flerse;<\/span><\/li>  <\/ul>  <p><span class=\"large\">- \u015eayet sigorta prim bildirgeleri varsa oradaki i\u015f\u00e7i say\u0131s\u0131 dikkate al\u0131narak, bu da yoksa,<\/span><br><span class=\"large\">- Bu kanunun yay\u0131m\u0131 tarihinden \u00f6nce en az bir d\u00f6nemde beyanname vermi\u015flerse bu beyannamede yer alan i\u015f\u00e7i say\u0131s\u0131 art\u0131r\u0131mda bulunulan y\u0131llar y\u0131l sonu asgari \u00fccreti y\u0131la ibla\u011f edilmek suretiyle, bu da yoksa,<\/span><br><span class=\"large\">- En az iki i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131r\u0131yormu\u015f gibi varsay\u0131larak art\u0131r\u0131mda bulunabilirler.<\/span><\/p>  <p><span class=\"large\"><strong>BA\u015eLANILMI\u015e \u0130NCELEMELER VE KES\u0130NLE\u015eM\u0130\u015e TARH\u0130YATLAR VE \u00d6DEME <\/strong><\/span><\/p>  <ul>   <li><span class=\"large\">Nezdinde bu kanunun yay\u0131m\u0131 tarihinden \u00f6nce vergi incelemesi ba\u015flam\u0131\u015f olanlar da matrah art\u0131r\u0131m\u0131nda bulunabilirler. \u015eu kadar ki;<\/span><\/li>   <li><span class=\"large\">Bu incelemelerin eyl\u00fcl ay\u0131 sonuna kadar bitirilmeleri gerekir. Bu durumda dahi;<\/span><\/li>  <\/ul>  <p><span class=\"large\">- Matrah art\u0131r\u0131m\u0131n\u0131n inceleme raporunun vergi dairesi kay\u0131tlar\u0131na intikal etti\u011fi tarihten \u00f6nce yap\u0131lmas\u0131 halinde sadece matrah art\u0131r\u0131m\u0131n\u0131 a\u015fan bir tutar varsa tarhiyat yap\u0131labilir.<\/span><br><span class=\"large\">- Raporda zarar azalt\u0131m\u0131 s\u00f6z konusu ise matrah art\u0131r\u0131m\u0131nda bulunan m\u00fckellefin sonraki y\u0131llarda mahsup edebilece\u011fi zarar tutar\u0131 kalan zarar tutar\u0131n\u0131n yar\u0131s\u0131 olarak dikkate al\u0131n\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\">Matrah art\u0131r\u0131m\u0131nda bulunulan d\u00f6nemler i\u00e7in yap\u0131lacak hesaplamada, daha \u00f6nce yap\u0131lan tarhiyatlardan kesinle\u015fmi\u015f olanlar da dikkate al\u0131n\u0131r.<\/span><\/li>   <li><span class=\"large\">Matrah art\u0131r\u0131m\u0131 nedeniyle \u00f6denen vergiler gelir ve kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider ve maliyet olarak dikkate al\u0131namaz, indirim, mahsup veya iade konusu yap\u0131lamazlar.<\/span><\/li>   <li><span class=\"large\">31 Ekim 2016 tarihine kadar matrah art\u0131r\u0131m\u0131nda bulunanlar,<\/span><\/li>  <\/ul>  <p><span class=\"large\">30 Kas\u0131m tarihine kadar \u00f6deme yapabilecekleri gibi, iki\u015fer ayl\u0131k 18 taksite kadar taksitle de \u00f6deme tercih edebilirler. Taksitle \u00f6deme tercihinde bulunanlar\u0131n \u00f6deyece\u011fi tutarlar, ilgili taksit s\u00fcresi i\u00e7in \u00f6ng\u00f6r\u00fclen katsay\u0131lar ile art\u0131r\u0131larak hesaplan\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\">VUK 359\/b maddesinde yer alan defter, belge yok edilmesi ve sahte d\u00fczenlenmesi fiilini i\u015fleyenler matrah art\u0131r\u0131m\u0131ndan yararlanamazlar.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"kdv-matrah-artirimi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"KDV matrah art\u0131r\u0131m\u0131","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":111,"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":14836,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":14737,"locale":"tr","category_id":73,"title":"KDV matrah art\u0131r\u0131m\u0131","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><span class=\"large\">Matrah art\u0131r\u0131m\u0131 uygulamas\u0131n\u0131 a\u00e7\u0131klamaya kald\u0131\u011f\u0131m\u0131z yerden devam ediyoruz.<\/span><\/p>  <ul>   <li><span class=\"large\">2011-2015 y\u0131llar\u0131na ili\u015fkin has\u0131lat KDV \u00fczerinden 2011 i\u00e7in y\u00fczde 3.5, takip eden her y\u0131l 0.5 puan azal\u0131\u015fla 2015 i\u00e7in y\u00fczde 1.5 KDV beyan etmek suretiyle yararlan\u0131labilir.<\/span><\/li>   <li><span class=\"large\">\u0130lgili y\u0131lda hi\u00e7 beyanname vermemi\u015f veya 2 veya daha az beyanname vermi\u015f olanlar gelir ve kurumlar vergileri i\u00e7in art\u0131rd\u0131klar\u0131 matrahlar \u00fczerinden y\u00fczde 18 oran\u0131nda KDV hesaplamak suretiyle KDV matrah art\u0131r\u0131m\u0131ndan yararlanabilirler.<\/span><\/li>   <li><span class=\"large\">Matrah art\u0131r\u0131m\u0131 y\u0131l\u0131na ili\u015fkin 3 veya daha fazla d\u00f6nem KDV beyannamesi vermi\u015f olanlar\u0131n ayl\u0131k ortalamalar\u0131n\u0131n y\u0131ll\u0131\u011fa ibla\u011f edilmesi suretiyle matrah art\u0131r\u0131m\u0131nda bulunmalar\u0131 gerekir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>GEL\u0130R VE KURUM STOPAJ MATRAH ARTIRIMI<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\">\u00dccret,<\/span><\/li>   <li><span class=\"large\">Serbest meslek \u00f6demeleri,<\/span><\/li>   <li><span class=\"large\">Kira,<\/span><\/li>   <li><span class=\"large\">Y\u0131llara sari in\u015faat hakedi\u015f \u00f6demeleri,<\/span><\/li>   <li><span class=\"large\">\u00c7ift\u00e7ilere yap\u0131lan \u00f6demeler,<\/span><\/li>   <li><span class=\"large\">Vergiden muaf esnafa yap\u0131lan \u00f6demeler i\u00e7in de matrah art\u0131r\u0131m\u0131nda bulunulabilir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>UYGULANACAK ORAN<\/strong><\/span><\/p>  <p><span class=\"large\">Art\u0131r\u0131m tutarlar\u0131 \u00fczerinden 2011 y\u0131l\u0131 i\u00e7in y\u00fczde 6, her y\u0131l bir puan azalt\u0131larak, 2015 y\u0131l\u0131 i\u00e7in y\u00fczde 2 vergi \u00f6demeleri gerekir.<\/span><\/p>  <p><span class=\"large\">\u015eu kadar ki;<\/span><\/p>  <ul>   <li><span class=\"large\">Y\u0131llara sari in\u015faat hakedi\u015f stopajlar\u0131na ili\u015fkin matrah art\u0131r\u0131m\u0131nda her y\u0131l i\u00e7in y\u00fczde 1<\/span><\/li>   <li><span class=\"large\">Zirai stopajlarda ve muaf esnafa yap\u0131lan \u00f6demelere ili\u015fkin stopajlar\u0131n art\u0131r\u0131m\u0131nda GVK 94. maddede yaz\u0131l\u0131 oran\u0131n d\u00f6rtte biri uygulanmak suretiyle<\/span><\/li>   <li><span class=\"large\">\u015eayet bu m\u00fckellefler asgari matrahlar itibar\u0131yla matrah art\u0131r\u0131m\u0131ndan yararlanacaklarsa;<\/span><\/li>  <\/ul>  <p><span class=\"large\">+ y\u0131llara sari i\u015fler i\u00e7in y\u00fczde 3,<\/span><br><span class=\"large\">+ zirai stopajlar i\u00e7in y\u00fczde 2,<\/span><br><span class=\"large\">+ muaf esnafa yap\u0131lan \u00f6demeler i\u00e7in y\u00fczde 5 hesaplanan vergiyi \u00f6demeleri gerekir.<\/span><\/p>  <p><span class=\"large\"><strong>\u00d6ZELL\u0130KL\u0130 DURUMLAR<\/strong><\/span><\/p>  <p><span class=\"large\">\u00dccret i\u00e7in matrah art\u0131r\u0131m\u0131nda bulunacaklar;<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130lgili y\u0131lda bir d\u00f6nem i\u00e7in dahi beyanname vermi\u015flerse bu beyannamedeki tutar\u0131 y\u0131lla ibla\u011f edilerek,<\/span><\/li>   <li><span class=\"large\">\u0130lgili y\u0131lda hi\u00e7 beyanname vermemi\u015flerse;<\/span><\/li>  <\/ul>  <p><span class=\"large\">- \u015eayet sigorta prim bildirgeleri varsa oradaki i\u015f\u00e7i say\u0131s\u0131 dikkate al\u0131narak, bu da yoksa,<\/span><br><span class=\"large\">- Bu kanunun yay\u0131m\u0131 tarihinden \u00f6nce en az bir d\u00f6nemde beyanname vermi\u015flerse bu beyannamede yer alan i\u015f\u00e7i say\u0131s\u0131 art\u0131r\u0131mda bulunulan y\u0131llar y\u0131l sonu asgari \u00fccreti y\u0131la ibla\u011f edilmek suretiyle, bu da yoksa,<\/span><br><span class=\"large\">- En az iki i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131r\u0131yormu\u015f gibi varsay\u0131larak art\u0131r\u0131mda bulunabilirler.<\/span><\/p>  <p><span class=\"large\"><strong>BA\u015eLANILMI\u015e \u0130NCELEMELER VE KES\u0130NLE\u015eM\u0130\u015e TARH\u0130YATLAR VE \u00d6DEME <\/strong><\/span><\/p>  <ul>   <li><span class=\"large\">Nezdinde bu kanunun yay\u0131m\u0131 tarihinden \u00f6nce vergi incelemesi ba\u015flam\u0131\u015f olanlar da matrah art\u0131r\u0131m\u0131nda bulunabilirler. \u015eu kadar ki;<\/span><\/li>   <li><span class=\"large\">Bu incelemelerin eyl\u00fcl ay\u0131 sonuna kadar bitirilmeleri gerekir. Bu durumda dahi;<\/span><\/li>  <\/ul>  <p><span class=\"large\">- Matrah art\u0131r\u0131m\u0131n\u0131n inceleme raporunun vergi dairesi kay\u0131tlar\u0131na intikal etti\u011fi tarihten \u00f6nce yap\u0131lmas\u0131 halinde sadece matrah art\u0131r\u0131m\u0131n\u0131 a\u015fan bir tutar varsa tarhiyat yap\u0131labilir.<\/span><br><span class=\"large\">- Raporda zarar azalt\u0131m\u0131 s\u00f6z konusu ise matrah art\u0131r\u0131m\u0131nda bulunan m\u00fckellefin sonraki y\u0131llarda mahsup edebilece\u011fi zarar tutar\u0131 kalan zarar tutar\u0131n\u0131n yar\u0131s\u0131 olarak dikkate al\u0131n\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\">Matrah art\u0131r\u0131m\u0131nda bulunulan d\u00f6nemler i\u00e7in yap\u0131lacak hesaplamada, daha \u00f6nce yap\u0131lan tarhiyatlardan kesinle\u015fmi\u015f olanlar da dikkate al\u0131n\u0131r.<\/span><\/li>   <li><span class=\"large\">Matrah art\u0131r\u0131m\u0131 nedeniyle \u00f6denen vergiler gelir ve kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider ve maliyet olarak dikkate al\u0131namaz, indirim, mahsup veya iade konusu yap\u0131lamazlar.<\/span><\/li>   <li><span class=\"large\">31 Ekim 2016 tarihine kadar matrah art\u0131r\u0131m\u0131nda bulunanlar,<\/span><\/li>  <\/ul>  <p><span class=\"large\">30 Kas\u0131m tarihine kadar \u00f6deme yapabilecekleri gibi, iki\u015fer ayl\u0131k 18 taksite kadar taksitle de \u00f6deme tercih edebilirler. Taksitle \u00f6deme tercihinde bulunanlar\u0131n \u00f6deyece\u011fi tutarlar, ilgili taksit s\u00fcresi i\u00e7in \u00f6ng\u00f6r\u00fclen katsay\u0131lar ile art\u0131r\u0131larak hesaplan\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\">VUK 359\/b maddesinde yer alan defter, belge yok edilmesi ve sahte d\u00fczenlenmesi fiilini i\u015fleyenler matrah art\u0131r\u0131m\u0131ndan yararlanamazlar.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"kdv-matrah-artirimi","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":"KDV matrah art\u0131r\u0131m\u0131","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":111,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}