{"status":true,"post":{"id":26253,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:18:03","created_at":"2021-04-29T21:00:00.000000Z","updated_at":"2022-10-24T12:18:03.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":26253,"is_featured":0,"title":"Kurumlar vergisi de\u011fi\u015fikli\u011fi y\u00fcr\u00fcrl\u00fckte","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

AV. MUHAMMET AKSAN<\/strong><\/span><\/p>

22.04.2021 tarih ve 31462 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7316 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile baz\u0131 vergi kanunlar\u0131nda de\u011fi\u015fiklikler yap\u0131ld\u0131. <\/span>
<\/span>
***<\/span>
<\/span>
1. Kurumlar Vergisi Oran\u0131<\/span>
<\/span>
Kanun ile birlikte kurumlar vergisi oran\u0131 2021 ve 2022 y\u0131llar\u0131 i\u00e7in art\u0131r\u0131ld\u0131.<\/span>
<\/span>
Bu kapsamda yeni oranlar \u015f\u00f6yle oldu: <\/span>
<\/span>
* 2021 y\u0131l\u0131 vergilendirme d\u00f6nemi kurum kazan\u00e7lar\u0131 i\u00e7in y\u00fczde 25<\/span>
<\/span>
* 2022 y\u0131l\u0131 vergilendirme d\u00f6nemi kurum kazan\u00e7lar\u0131 i\u00e7in y\u00fczde 23<\/span>
<\/span>
2021 y\u0131l\u0131 i\u00e7in \u00f6nemli husus s\u00f6z konusu vergi oran\u0131n\u0131n 1. ge\u00e7ici vergi d\u00f6nemi i\u00e7in uygulan\u0131p uygulanmayaca\u011f\u0131d\u0131r. D\u00fczenleme uyar\u0131nca s\u00f6z konusu oran 1. ge\u00e7ici vergi d\u00f6nemi i\u00e7in uygulanmayacak. Uygulama 01.07.2021 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flamak \u00fczere 01.01.2021 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemine (\u00f6zel hesap d\u00f6nemi tayin edilen kurumlar i\u00e7in 01.01.2021 tarihinden itibaren ba\u015flayan hesap d\u00f6nemine) ait kurum kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erli. <\/span>
<\/span>
***<\/span>
<\/span>
2. Komisyoncuya veya Konsinyi \u0130\u015fletmeye Teslimlerde \u00d6TV Vergilemesi<\/span>
<\/span>
Kanun, \u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli (III) say\u0131l\u0131 listedeki mallar\u0131n (alkoll\u00fc ve gazl\u0131 i\u00e7ecekler, meyve sular\u0131, mineral ve gazl\u0131 sular, gazozlar, alkols\u00fcz biralar, t\u00fct\u00fcn ve t\u00fct\u00fcn \u00fcr\u00fcnleri) komisyoncular vas\u0131tas\u0131yla veya konsinyasyon suretiyle sat\u0131\u015f\u0131nda imalat\u00e7\u0131 taraf\u0131ndan bu mallar\u0131n komisyoncuya veya konsinye i\u015fletmelere tesliminde vergilendirilmesi d\u00fczenlemesini getiriyor. <\/span>
<\/span>
Kanun \u00f6ncesinde bu listede yer alan mallar al\u0131c\u0131ya teslimde vergileniyordu. Yeni d\u00fczenleme 22 Nisan 2021 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/span>
<\/span>
***<\/span>
<\/span>
3. 6183 Say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019da D\u00fczenlemeleri <\/span>
<\/span>
Kanun ile birlikte 6183 say\u0131l\u0131 Kanun\u2019da baz\u0131 de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/span>
<\/span>
Bu ba\u011flamda;<\/span>
<\/span>
* Haczedilen menkul ve gayrimenkul mallar\u0131n elektronik ortamda sat\u0131\u015f\u0131na olanak sa\u011fland\u0131. <\/span>
<\/span>
* Elektronik ortamda yap\u0131lacak sat\u0131\u015f\u0131n teklif verme suretiyle yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc. <\/span>
<\/span>
* Haczedilen ve muhafazas\u0131 tehlikeli veya masrafl\u0131 menkul mallar\u0131n pazarl\u0131k usul\u00fc sat\u0131lmas\u0131na imkan sa\u011fland\u0131. <\/span>
<\/span>
* Art\u0131rma sonucunda kendisine ihale edilen mal\u0131 almaktan vazge\u00e7en ki\u015filerin \u00f6demeleri gereken y\u0131ll\u0131k y\u00fczde 5 faiz yerine tecil faizi oran\u0131nda faiz uygulanaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nd\u0131. <\/span>
<\/span>
* Ta\u015f\u0131nmaz mallar\u0131n elektronik ortamda sat\u0131\u015f\u0131na olanak sa\u011fland\u0131. <\/span>
<\/span>
* Gayrimenkullerin kendisine ihale edilen ki\u015finin bedeli \u00f6dememesi nedeniyle ihalenin feshi halinde bu ki\u015fi taraf\u0131ndan \u00f6denmek zorunda kal\u0131nacak tutar hususu netle\u015ftirildi.<\/span>
<\/span><\/p> \t\t\t\t","slug":"kurumlar-vergisi-degisikligi-yururlukte","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Kurumlar vergisi de\u011fi\u015fikli\u011fi y\u00fcr\u00fcrl\u00fckte","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1079,"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":26352,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":26253,"locale":"tr","category_id":73,"title":"Kurumlar vergisi de\u011fi\u015fikli\u011fi y\u00fcr\u00fcrl\u00fckte","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

AV. MUHAMMET AKSAN<\/strong><\/span><\/p>

22.04.2021 tarih ve 31462 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7316 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile baz\u0131 vergi kanunlar\u0131nda de\u011fi\u015fiklikler yap\u0131ld\u0131. <\/span>
<\/span>
***<\/span>
<\/span>
1. Kurumlar Vergisi Oran\u0131<\/span>
<\/span>
Kanun ile birlikte kurumlar vergisi oran\u0131 2021 ve 2022 y\u0131llar\u0131 i\u00e7in art\u0131r\u0131ld\u0131.<\/span>
<\/span>
Bu kapsamda yeni oranlar \u015f\u00f6yle oldu: <\/span>
<\/span>
* 2021 y\u0131l\u0131 vergilendirme d\u00f6nemi kurum kazan\u00e7lar\u0131 i\u00e7in y\u00fczde 25<\/span>
<\/span>
* 2022 y\u0131l\u0131 vergilendirme d\u00f6nemi kurum kazan\u00e7lar\u0131 i\u00e7in y\u00fczde 23<\/span>
<\/span>
2021 y\u0131l\u0131 i\u00e7in \u00f6nemli husus s\u00f6z konusu vergi oran\u0131n\u0131n 1. ge\u00e7ici vergi d\u00f6nemi i\u00e7in uygulan\u0131p uygulanmayaca\u011f\u0131d\u0131r. D\u00fczenleme uyar\u0131nca s\u00f6z konusu oran 1. ge\u00e7ici vergi d\u00f6nemi i\u00e7in uygulanmayacak. Uygulama 01.07.2021 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flamak \u00fczere 01.01.2021 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemine (\u00f6zel hesap d\u00f6nemi tayin edilen kurumlar i\u00e7in 01.01.2021 tarihinden itibaren ba\u015flayan hesap d\u00f6nemine) ait kurum kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erli. <\/span>
<\/span>
***<\/span>
<\/span>
2. Komisyoncuya veya Konsinyi \u0130\u015fletmeye Teslimlerde \u00d6TV Vergilemesi<\/span>
<\/span>
Kanun, \u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli (III) say\u0131l\u0131 listedeki mallar\u0131n (alkoll\u00fc ve gazl\u0131 i\u00e7ecekler, meyve sular\u0131, mineral ve gazl\u0131 sular, gazozlar, alkols\u00fcz biralar, t\u00fct\u00fcn ve t\u00fct\u00fcn \u00fcr\u00fcnleri) komisyoncular vas\u0131tas\u0131yla veya konsinyasyon suretiyle sat\u0131\u015f\u0131nda imalat\u00e7\u0131 taraf\u0131ndan bu mallar\u0131n komisyoncuya veya konsinye i\u015fletmelere tesliminde vergilendirilmesi d\u00fczenlemesini getiriyor. <\/span>
<\/span>
Kanun \u00f6ncesinde bu listede yer alan mallar al\u0131c\u0131ya teslimde vergileniyordu. Yeni d\u00fczenleme 22 Nisan 2021 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/span>
<\/span>
***<\/span>
<\/span>
3. 6183 Say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019da D\u00fczenlemeleri <\/span>
<\/span>
Kanun ile birlikte 6183 say\u0131l\u0131 Kanun\u2019da baz\u0131 de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/span>
<\/span>
Bu ba\u011flamda;<\/span>
<\/span>
* Haczedilen menkul ve gayrimenkul mallar\u0131n elektronik ortamda sat\u0131\u015f\u0131na olanak sa\u011fland\u0131. <\/span>
<\/span>
* Elektronik ortamda yap\u0131lacak sat\u0131\u015f\u0131n teklif verme suretiyle yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc. <\/span>
<\/span>
* Haczedilen ve muhafazas\u0131 tehlikeli veya masrafl\u0131 menkul mallar\u0131n pazarl\u0131k usul\u00fc sat\u0131lmas\u0131na imkan sa\u011fland\u0131. <\/span>
<\/span>
* Art\u0131rma sonucunda kendisine ihale edilen mal\u0131 almaktan vazge\u00e7en ki\u015filerin \u00f6demeleri gereken y\u0131ll\u0131k y\u00fczde 5 faiz yerine tecil faizi oran\u0131nda faiz uygulanaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nd\u0131. <\/span>
<\/span>
* Ta\u015f\u0131nmaz mallar\u0131n elektronik ortamda sat\u0131\u015f\u0131na olanak sa\u011fland\u0131. <\/span>
<\/span>
* Gayrimenkullerin kendisine ihale edilen ki\u015finin bedeli \u00f6dememesi nedeniyle ihalenin feshi halinde bu ki\u015fi taraf\u0131ndan \u00f6denmek zorunda kal\u0131nacak tutar hususu netle\u015ftirildi.<\/span>
<\/span><\/p> \t\t\t\t","slug":"kurumlar-vergisi-degisikligi-yururlukte","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":"Kurumlar vergisi de\u011fi\u015fikli\u011fi y\u00fcr\u00fcrl\u00fckte","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1079,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}