{"status":true,"post":{"id":27808,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:36:22","created_at":"2021-08-05T21:00:00.000000Z","updated_at":"2022-10-24T12:36:22.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":27808,"is_featured":0,"title":"Yeniden de\u011ferleme hakk\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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu 530 S\u0131ra No\u2019lu Genel Tebli\u011f\u2019in 4. maddesi uyar\u0131nca \u201cTam m\u00fckellefiyete tabi ve bilan\u00e7o esas\u0131na g\u00f6re defter tutan kollektif, adi komandit, 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\u0131rlar.\u201d<\/span><\/p>  <p><span class=\"large\">A\u015fa\u011f\u0131da yer alan m\u00fckellefler, 213 say\u0131l\u0131 kanunun ge\u00e7ici 31. maddesine 7326 say\u0131l\u0131 kanunla eklenen yedinci f\u0131kra h\u00fck\u00fcmlerinden yararlanamaz.<\/span><\/p>  <p><span class=\"large\">a. Dar m\u00fckellefiyet esas\u0131nda vergilendirilen m\u00fckellefler,<\/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\"> c. Serbest meslek kazan\u00e7 defteri tutan serbest meslek erbab\u0131 m\u00fckellefler,<\/span><br><span class=\"large\"> \u00e7. Finans ve bankac\u0131l\u0131k sekt\u00f6r\u00fcnde faaliyet g\u00f6steren m\u00fckellefler,<\/span><br><span class=\"large\"> d. Sigorta ve reas\u00fcrans \u015firketleri,<\/span><br><span class=\"large\"> e. Emeklilik \u015firketleri ve emeklilik yat\u0131r\u0131m fonlar\u0131,<\/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\"> g. Vergi Usul Kanunu\u2019nun<\/span><span class=\"large\">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><\/p>  <p><span class=\"large\">Yeniden de\u011ferlemeye tabi tutulacak iktisadi k\u0131ymetler ise;<\/span><\/p>  <p><span class=\"large\">1. Vergi Usul Kanunu\u2019nun ge\u00e7ici<\/span><span class=\"large\">31. maddesinin yedinci f\u0131kras\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 9 Haziran 2021 tarihi itibar\u0131yla aktife kay\u0131tl\u0131 bulunan iktisadi k\u0131ymetler bak\u0131m\u0131ndan s\u00f6z konusu f\u0131kra uygulamas\u0131ndan yararlan\u0131labilecek.<\/span><\/p>  <p><span class=\"large\">2. Sat-kirala-geri al i\u015flemine veya kira sertifikas\u0131 ihrac\u0131na konu edilen iktisad\u0131 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. Kapsama giren i\u015fletmelerin kiralamaya konu ettikleri iktisadi k\u0131ymetler emtia niteli\u011finde bulunmad\u0131\u011f\u0131ndan, yeniden de\u011ferlemeye tabi tutulabilir.<\/span><\/p>  <p><span class=\"large\">3. 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 tutulabilecek.<\/span><\/p>  <ul>   <li><span class=\"large\">Yeniden de\u011ferleme, iktisadi k\u0131ymetlerin ve varsa bunlara ait amortismanlar\u0131n Vergi Usul Kanunu\u2019nda yer alan de\u011ferleme h\u00fck\u00fcmlerine g\u00f6re tespit edilen s\u00f6z konusu kanunun ge\u00e7ici 31. maddesinin yedinci f\u0131kras\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 9 Haziran 2021 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan de\u011ferleri \u00fczerinden yap\u0131l\u0131r.<\/span><\/li>   <li><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><\/li>   <li><span class=\"large\">Maliyet bedeline intikal ettirilen giderler 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><\/li>  <\/ul>  <p><\/p>  <p><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 amortismanlar esas al\u0131nmak suretiyle 31 Aral\u0131k 2021 tarihine kadar yap\u0131labilecek.<\/span><\/p>  <p><span class=\"large\">(Daha fazla bilgi i\u00e7in, Vergi Usul Kanunu Genel Tebli\u011f Seri No: 530\u2019a bak\u0131n\u0131z)<\/span><\/p>  \t\t\t\t","slug":"yeniden-degerleme-hakki","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeniden de\u011ferleme hakk\u0131","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":1079,"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":27907,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":27808,"locale":"tr","category_id":73,"title":"Yeniden de\u011ferleme hakk\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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu 530 S\u0131ra No\u2019lu Genel Tebli\u011f\u2019in 4. maddesi uyar\u0131nca \u201cTam m\u00fckellefiyete tabi ve bilan\u00e7o esas\u0131na g\u00f6re defter tutan kollektif, adi komandit, 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\u0131rlar.\u201d<\/span><\/p>  <p><span class=\"large\">A\u015fa\u011f\u0131da yer alan m\u00fckellefler, 213 say\u0131l\u0131 kanunun ge\u00e7ici 31. maddesine 7326 say\u0131l\u0131 kanunla eklenen yedinci f\u0131kra h\u00fck\u00fcmlerinden yararlanamaz.<\/span><\/p>  <p><span class=\"large\">a. Dar m\u00fckellefiyet esas\u0131nda vergilendirilen m\u00fckellefler,<\/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\"> c. Serbest meslek kazan\u00e7 defteri tutan serbest meslek erbab\u0131 m\u00fckellefler,<\/span><br><span class=\"large\"> \u00e7. Finans ve bankac\u0131l\u0131k sekt\u00f6r\u00fcnde faaliyet g\u00f6steren m\u00fckellefler,<\/span><br><span class=\"large\"> d. Sigorta ve reas\u00fcrans \u015firketleri,<\/span><br><span class=\"large\"> e. Emeklilik \u015firketleri ve emeklilik yat\u0131r\u0131m fonlar\u0131,<\/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\"> g. Vergi Usul Kanunu\u2019nun<\/span><span class=\"large\">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><\/p>  <p><span class=\"large\">Yeniden de\u011ferlemeye tabi tutulacak iktisadi k\u0131ymetler ise;<\/span><\/p>  <p><span class=\"large\">1. Vergi Usul Kanunu\u2019nun ge\u00e7ici<\/span><span class=\"large\">31. maddesinin yedinci f\u0131kras\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 9 Haziran 2021 tarihi itibar\u0131yla aktife kay\u0131tl\u0131 bulunan iktisadi k\u0131ymetler bak\u0131m\u0131ndan s\u00f6z konusu f\u0131kra uygulamas\u0131ndan yararlan\u0131labilecek.<\/span><\/p>  <p><span class=\"large\">2. Sat-kirala-geri al i\u015flemine veya kira sertifikas\u0131 ihrac\u0131na konu edilen iktisad\u0131 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. Kapsama giren i\u015fletmelerin kiralamaya konu ettikleri iktisadi k\u0131ymetler emtia niteli\u011finde bulunmad\u0131\u011f\u0131ndan, yeniden de\u011ferlemeye tabi tutulabilir.<\/span><\/p>  <p><span class=\"large\">3. 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 tutulabilecek.<\/span><\/p>  <ul>   <li><span class=\"large\">Yeniden de\u011ferleme, iktisadi k\u0131ymetlerin ve varsa bunlara ait amortismanlar\u0131n Vergi Usul Kanunu\u2019nda yer alan de\u011ferleme h\u00fck\u00fcmlerine g\u00f6re tespit edilen s\u00f6z konusu kanunun ge\u00e7ici 31. maddesinin yedinci f\u0131kras\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 9 Haziran 2021 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan de\u011ferleri \u00fczerinden yap\u0131l\u0131r.<\/span><\/li>   <li><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><\/li>   <li><span class=\"large\">Maliyet bedeline intikal ettirilen giderler 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><\/li>  <\/ul>  <p><\/p>  <p><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 amortismanlar esas al\u0131nmak suretiyle 31 Aral\u0131k 2021 tarihine kadar yap\u0131labilecek.<\/span><\/p>  <p><span class=\"large\">(Daha fazla bilgi i\u00e7in, Vergi Usul Kanunu Genel Tebli\u011f Seri No: 530\u2019a bak\u0131n\u0131z)<\/span><\/p>  \t\t\t\t","slug":"yeniden-degerleme-hakki","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":"Yeniden de\u011ferleme hakk\u0131","meta_description":"Dr. Veysi Sevi\u011f","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}]}}