{"status":true,"post":{"id":21146,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:04:19","created_at":"2019-11-28T21:00:00.000000Z","updated_at":"2022-10-24T11:04:19.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21146,"is_featured":0,"title":"Turizm pay\u0131 beyannamesinin \u00f6zellikleri","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. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Turizm Pay\u0131 Beyannamesi (1) s\u0131ra numaral\u0131 Genel Tebli\u011fi\u2019nin 3\/n maddesinde ifade edildi\u011fi \u00fczere konuya ili\u015fkin \u201c... ticari i\u015fletmelerin yat\u0131r\u0131mc\u0131s\u0131 veya i\u015fletmecisi olan ger\u00e7ek veya t\u00fczel ki\u015filerin bu i\u015fletmelerdeki faaliyetleri sonucunda elde ettikleri net sat\u0131\u015f ve kira gelirlerinin toplam\u0131 \u00fczerinden \u00f6denmesi gereken turizm pay\u0131n\u0131n bildirilmesine ili\u015fkin beyannameyi tan\u0131mlamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Turizm Geliri Beyannamesi\u2019nin 7183 say\u0131l\u0131 Kanun\u2019un 6\u2019nc\u0131 maddesinin Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na vermi\u015f oldu\u011fu yetkiye dayan\u0131larak elektronik ortamda beyan edilmesi zorunlulu\u011fu getirilmi\u015f bulunmaktad\u0131r. Bu ba\u011flamda da gelir veya kurumlar vergisi m\u00fckellefi olsun veya olmas\u0131n 7183 say\u0131l\u0131 Kanun\u2019un 6\u2019nc\u0131 maddesinde belirtilen ticari i\u015fletmelerin yat\u0131r\u0131mc\u0131s\u0131 veya i\u015fletmecisi olan ger\u00e7ek ve t\u00fczel ki\u015filer Turizm Pay\u0131 Beyannamelerini elektronik ortamda g\u00f6ndermekle y\u00fck\u00fcml\u00fcd\u00fcrler.<\/span><\/p>  <p><span class=\"large\">7183 say\u0131l\u0131 Kanun\u2019un 6\u2019nc\u0131 maddesinin Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na vermi\u015f oldu\u011fu yetkiye dayan\u0131larak beyan d\u00f6nemleri;<\/span><\/p>  <ul>   <li><span class=\"large\">Kurumlar vergisi m\u00fckellefleri i\u00e7in ayl\u0131k, <\/span><\/li>   <li><span class=\"large\"> Di\u011ferleri i\u00e7in \u00fc\u00e7 ayl\u0131k olarak belirlenmi\u015ftir. Bu ba\u011flamda da Turizm Pay\u0131 Beyannamesi\u2019nin beyan d\u00f6nemini takip eden (izleyen) ay\u0131n son g\u00fcn\u00fc saat 23.59\u2019a kadar yetkili vergi dairesine elektronik ortamda g\u00f6nderilmesi ve beyan edilen turizm pay\u0131n\u0131n ayn\u0131 s\u00fcre i\u00e7erisinde \u00f6denmesi gerekmektedir. Konuya ili\u015fkin \u00fc\u00e7er ayl\u0131k beyan d\u00f6nemleri;<\/span><\/li>   <li><span class=\"large\"> Birinci d\u00f6nem; ocak-\u015fubat-mart,<\/span><\/li>   <li><span class=\"large\"> \u0130kinci d\u00f6nem; nisan-may\u0131s-haziran,<\/span><\/li>   <li><span class=\"large\"> \u00dc\u00e7\u00fcnc\u00fc d\u00f6nem; temmuz-a\u011fustos-eyl\u00fcl,<\/span><\/li>   <li><span class=\"large\"> D\u00f6rd\u00fcnc\u00fc d\u00f6nem; ekim-kas\u0131m-aral\u0131k olarak belirlenmi\u015ftir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Turizm Pay\u0131 Beyannamesi\u2019ni vermekle y\u00fck\u00fcml\u00fc olanlar, beyan d\u00f6nemi i\u00e7erisinde net sat\u0131\u015f\u0131 ve kira geliri bulunmasa dahi Turizm Pay\u0131 Beyannamesi\u2019ni s\u00fcresi i\u00e7erisinde vermekle y\u00fck\u00fcml\u00fcd\u00fcrler. <\/span><\/p>  <p><span class=\"large\">Bu ba\u011flamda beyannamenin \u201cBeyan edilecek turizm pay\u0131 bulunmamaktad\u0131r\u201d se\u00e7ene\u011fi i\u015faretlenecektir. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan d\u00fczenlemeler uyar\u0131nca Vergi Usul Kanunu Genel Tebli\u011f s\u0131ra no:340 ile Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019nca yap\u0131lan di\u011fer d\u00fczenlemelere g\u00f6re beyannamelerini elektronik ortamda bizzat g\u00f6nderme \u015fartlar\u0131n\u0131 ta\u015f\u0131yan m\u00fckellefler, Turizm Pay\u0131 Beyannamelerini elektronik ortamda kendileri g\u00f6nderebileceklerdir.<\/span><\/p>  <p><span class=\"large\">S\u00fcresi i\u00e7inde veya s\u00fcresinden sonra verilen beyannamenin hatal\u0131 ve\/veya eksik oldu\u011fu hallerde, s\u00fcresinde veya s\u00fcresi ge\u00e7tikten sonra bu hata ve\/veya eksiklikleri d\u00fczeltici mahiyette elektronik ortamda yeni bir beyanname verilmesi de m\u00fcmk\u00fcnd\u00fcr.<\/span><br><span class=\"large\"> Bu ba\u011flamda da daha \u00f6nce verilmi\u015f bulunan Turizm Pay\u0131 Beyannamesi ve beyannamelerindeki hata ve\/veya eksikliklere ili\u015fkin verilecek d\u00fczeltme beyannamelerinin, s\u00f6z konusu beyan d\u00f6nemlerine m\u00fcnhas\u0131r olarak verilen beyannamelerde yer alan bilgileri de kapsamas\u0131 gerekmektedir. Bu ba\u011flamda verilen d\u00fczeltme beyannamesinin turizm pay\u0131 tutar\u0131n\u0131 azalt\u0131c\u0131 nitelikte olmas\u0131 halinde d\u00fczeltme beyannamesinin elektronik ortamda g\u00f6nderilmesi safhas\u0131nda D\u00fczeltme Beyannamesi Gerek\u00e7esi ba\u015fl\u0131\u011f\u0131 alt\u0131nda durumu a\u00e7\u0131klayan yaz\u0131l\u0131 a\u00e7\u0131klama (izahat) yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">Turizm pay\u0131 tutar\u0131n\u0131 azalt\u0131c\u0131 mahiyetteki d\u00fczeltme beyannamelerine ili\u015fkin yap\u0131lacak d\u00fczeltme i\u015flemleri, genel esaslara g\u00f6re vergi dairesi taraf\u0131ndan yerine getirilecektir.<\/span><\/p>  <p><span class=\"large\">Turizm pay\u0131n\u0131n iade edilmesine karar verilmesi halinde \u00f6ncelikle turizm pay\u0131n\u0131n ajans\u0131n hesab\u0131na aktar\u0131l\u0131p aktar\u0131lmad\u0131\u011f\u0131 kontrol edilecektir.<\/span><\/p>  <p><span class=\"large\">Yap\u0131lan kontrol sonucunda;<\/span><\/p>  <p><span class=\"large\">- Turizm pay\u0131n\u0131n ajans\u0131n hesab\u0131na aktar\u0131lmad\u0131\u011f\u0131n\u0131n tespit edilmesi halinde iade i\u015flemi vergi dairesi taraf\u0131ndan,<\/span><\/p>  <p><span class=\"large\">- Turizm pay\u0131n\u0131n ajans\u0131n hesab\u0131na aktar\u0131ld\u0131\u011f\u0131n\u0131n tespit edilmesi halinde tahsil edilen turizm pay\u0131n\u0131n genel b\u00fct\u00e7e geliri olarak ayr\u0131lan y\u00fczde 5\u2019lik k\u0131sm\u0131n\u0131n iade i\u015flemi vergi dairesi taraf\u0131ndan a\u00ad\u00ad\u00adjans\u0131n hesab\u0131na aktar\u0131lan y\u00fczde 95\u2019lik k\u0131sm\u0131n iade i\u015flemi ise ajans taraf\u0131ndan yerine getirilecektir. (x)<\/span><\/p>  <p><span class=\"large\">(x) Turizm pay\u0131 beyan\u0131 ve tahsili ile ilgili a\u00e7\u0131klamalar 8 Kas\u0131m 2019 tarihli yaz\u0131m\u0131z\u0131n konusunu olu\u015fturmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu yaz\u0131m\u0131z s\u00f6z konusu yaz\u0131m\u0131z\u0131 tamamlay\u0131c\u0131 niteliktedir.<\/span><\/p>  \t\t\t\t","slug":"turizm-payi-beyannamesinin-ozellikleri","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Turizm pay\u0131 beyannamesinin \u00f6zellikleri","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":155,"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":21245,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21146,"locale":"tr","category_id":73,"title":"Turizm pay\u0131 beyannamesinin \u00f6zellikleri","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. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Turizm Pay\u0131 Beyannamesi (1) s\u0131ra numaral\u0131 Genel Tebli\u011fi\u2019nin 3\/n maddesinde ifade edildi\u011fi \u00fczere konuya ili\u015fkin \u201c... ticari i\u015fletmelerin yat\u0131r\u0131mc\u0131s\u0131 veya i\u015fletmecisi olan ger\u00e7ek veya t\u00fczel ki\u015filerin bu i\u015fletmelerdeki faaliyetleri sonucunda elde ettikleri net sat\u0131\u015f ve kira gelirlerinin toplam\u0131 \u00fczerinden \u00f6denmesi gereken turizm pay\u0131n\u0131n bildirilmesine ili\u015fkin beyannameyi tan\u0131mlamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Turizm Geliri Beyannamesi\u2019nin 7183 say\u0131l\u0131 Kanun\u2019un 6\u2019nc\u0131 maddesinin Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na vermi\u015f oldu\u011fu yetkiye dayan\u0131larak elektronik ortamda beyan edilmesi zorunlulu\u011fu getirilmi\u015f bulunmaktad\u0131r. Bu ba\u011flamda da gelir veya kurumlar vergisi m\u00fckellefi olsun veya olmas\u0131n 7183 say\u0131l\u0131 Kanun\u2019un 6\u2019nc\u0131 maddesinde belirtilen ticari i\u015fletmelerin yat\u0131r\u0131mc\u0131s\u0131 veya i\u015fletmecisi olan ger\u00e7ek ve t\u00fczel ki\u015filer Turizm Pay\u0131 Beyannamelerini elektronik ortamda g\u00f6ndermekle y\u00fck\u00fcml\u00fcd\u00fcrler.<\/span><\/p>  <p><span class=\"large\">7183 say\u0131l\u0131 Kanun\u2019un 6\u2019nc\u0131 maddesinin Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na vermi\u015f oldu\u011fu yetkiye dayan\u0131larak beyan d\u00f6nemleri;<\/span><\/p>  <ul>   <li><span class=\"large\">Kurumlar vergisi m\u00fckellefleri i\u00e7in ayl\u0131k, <\/span><\/li>   <li><span class=\"large\"> Di\u011ferleri i\u00e7in \u00fc\u00e7 ayl\u0131k olarak belirlenmi\u015ftir. Bu ba\u011flamda da Turizm Pay\u0131 Beyannamesi\u2019nin beyan d\u00f6nemini takip eden (izleyen) ay\u0131n son g\u00fcn\u00fc saat 23.59\u2019a kadar yetkili vergi dairesine elektronik ortamda g\u00f6nderilmesi ve beyan edilen turizm pay\u0131n\u0131n ayn\u0131 s\u00fcre i\u00e7erisinde \u00f6denmesi gerekmektedir. Konuya ili\u015fkin \u00fc\u00e7er ayl\u0131k beyan d\u00f6nemleri;<\/span><\/li>   <li><span class=\"large\"> Birinci d\u00f6nem; ocak-\u015fubat-mart,<\/span><\/li>   <li><span class=\"large\"> \u0130kinci d\u00f6nem; nisan-may\u0131s-haziran,<\/span><\/li>   <li><span class=\"large\"> \u00dc\u00e7\u00fcnc\u00fc d\u00f6nem; temmuz-a\u011fustos-eyl\u00fcl,<\/span><\/li>   <li><span class=\"large\"> D\u00f6rd\u00fcnc\u00fc d\u00f6nem; ekim-kas\u0131m-aral\u0131k olarak belirlenmi\u015ftir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Turizm Pay\u0131 Beyannamesi\u2019ni vermekle y\u00fck\u00fcml\u00fc olanlar, beyan d\u00f6nemi i\u00e7erisinde net sat\u0131\u015f\u0131 ve kira geliri bulunmasa dahi Turizm Pay\u0131 Beyannamesi\u2019ni s\u00fcresi i\u00e7erisinde vermekle y\u00fck\u00fcml\u00fcd\u00fcrler. <\/span><\/p>  <p><span class=\"large\">Bu ba\u011flamda beyannamenin \u201cBeyan edilecek turizm pay\u0131 bulunmamaktad\u0131r\u201d se\u00e7ene\u011fi i\u015faretlenecektir. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan d\u00fczenlemeler uyar\u0131nca Vergi Usul Kanunu Genel Tebli\u011f s\u0131ra no:340 ile Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019nca yap\u0131lan di\u011fer d\u00fczenlemelere g\u00f6re beyannamelerini elektronik ortamda bizzat g\u00f6nderme \u015fartlar\u0131n\u0131 ta\u015f\u0131yan m\u00fckellefler, Turizm Pay\u0131 Beyannamelerini elektronik ortamda kendileri g\u00f6nderebileceklerdir.<\/span><\/p>  <p><span class=\"large\">S\u00fcresi i\u00e7inde veya s\u00fcresinden sonra verilen beyannamenin hatal\u0131 ve\/veya eksik oldu\u011fu hallerde, s\u00fcresinde veya s\u00fcresi ge\u00e7tikten sonra bu hata ve\/veya eksiklikleri d\u00fczeltici mahiyette elektronik ortamda yeni bir beyanname verilmesi de m\u00fcmk\u00fcnd\u00fcr.<\/span><br><span class=\"large\"> Bu ba\u011flamda da daha \u00f6nce verilmi\u015f bulunan Turizm Pay\u0131 Beyannamesi ve beyannamelerindeki hata ve\/veya eksikliklere ili\u015fkin verilecek d\u00fczeltme beyannamelerinin, s\u00f6z konusu beyan d\u00f6nemlerine m\u00fcnhas\u0131r olarak verilen beyannamelerde yer alan bilgileri de kapsamas\u0131 gerekmektedir. Bu ba\u011flamda verilen d\u00fczeltme beyannamesinin turizm pay\u0131 tutar\u0131n\u0131 azalt\u0131c\u0131 nitelikte olmas\u0131 halinde d\u00fczeltme beyannamesinin elektronik ortamda g\u00f6nderilmesi safhas\u0131nda D\u00fczeltme Beyannamesi Gerek\u00e7esi ba\u015fl\u0131\u011f\u0131 alt\u0131nda durumu a\u00e7\u0131klayan yaz\u0131l\u0131 a\u00e7\u0131klama (izahat) yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">Turizm pay\u0131 tutar\u0131n\u0131 azalt\u0131c\u0131 mahiyetteki d\u00fczeltme beyannamelerine ili\u015fkin yap\u0131lacak d\u00fczeltme i\u015flemleri, genel esaslara g\u00f6re vergi dairesi taraf\u0131ndan yerine getirilecektir.<\/span><\/p>  <p><span class=\"large\">Turizm pay\u0131n\u0131n iade edilmesine karar verilmesi halinde \u00f6ncelikle turizm pay\u0131n\u0131n ajans\u0131n hesab\u0131na aktar\u0131l\u0131p aktar\u0131lmad\u0131\u011f\u0131 kontrol edilecektir.<\/span><\/p>  <p><span class=\"large\">Yap\u0131lan kontrol sonucunda;<\/span><\/p>  <p><span class=\"large\">- Turizm pay\u0131n\u0131n ajans\u0131n hesab\u0131na aktar\u0131lmad\u0131\u011f\u0131n\u0131n tespit edilmesi halinde iade i\u015flemi vergi dairesi taraf\u0131ndan,<\/span><\/p>  <p><span class=\"large\">- Turizm pay\u0131n\u0131n ajans\u0131n hesab\u0131na aktar\u0131ld\u0131\u011f\u0131n\u0131n tespit edilmesi halinde tahsil edilen turizm pay\u0131n\u0131n genel b\u00fct\u00e7e geliri olarak ayr\u0131lan y\u00fczde 5\u2019lik k\u0131sm\u0131n\u0131n iade i\u015flemi vergi dairesi taraf\u0131ndan a\u00ad\u00ad\u00adjans\u0131n hesab\u0131na aktar\u0131lan y\u00fczde 95\u2019lik k\u0131sm\u0131n iade i\u015flemi ise ajans taraf\u0131ndan yerine getirilecektir. (x)<\/span><\/p>  <p><span class=\"large\">(x) Turizm pay\u0131 beyan\u0131 ve tahsili ile ilgili a\u00e7\u0131klamalar 8 Kas\u0131m 2019 tarihli yaz\u0131m\u0131z\u0131n konusunu olu\u015fturmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu yaz\u0131m\u0131z s\u00f6z konusu yaz\u0131m\u0131z\u0131 tamamlay\u0131c\u0131 niteliktedir.<\/span><\/p>  \t\t\t\t","slug":"turizm-payi-beyannamesinin-ozellikleri","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":"Turizm pay\u0131 beyannamesinin \u00f6zellikleri","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":155,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}