{"status":true,"post":{"id":29411,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 16:02:19","created_at":"2021-11-11T21:00:00.000000Z","updated_at":"2022-10-24T13:02:19.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":29411,"is_featured":0,"title":"Yeniden de\u011ferleme uygulamas\u0131 kal\u0131c\u0131 hale geldi","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>OSMAN ARIO\u011eLU<\/strong><\/span><\/p>  <p><span class=\"large\">Resmi Gazete\u2019nin 26 Ekim 2021 tarihli say\u0131s\u0131nda yay\u0131mlanan 7338 say\u0131l\u0131 kanun ile m\u00fckellef lehine bir\u00e7ok d\u00fczenleme yap\u0131ld\u0131. Daha \u00f6nce bu de\u011fi\u015fikliklerin en \u00f6nemlilerinden biri olan d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi beyan\u0131 uygulamas\u0131n\u0131n kald\u0131r\u0131lmas\u0131n\u0131 tasar\u0131 g\u00f6r\u00fc\u015f\u00fcl\u00fcrken i\u015flemi\u015ftik. Bu yaz\u0131m\u0131zda kanunun 31. maddesi ile Vergi Usul Kanunu M\u00fckerrer 298. Maddesi\u2019ne eklenen \u00e7 f\u0131kras\u0131 ile yap\u0131lan d\u00fczenlemeyi de\u011ferlendirece\u011fiz. Yap\u0131lan d\u00fczenleme ile yaz\u0131m\u0131z\u0131n ba\u015fl\u0131\u011f\u0131nda da belirtti\u011fimiz gibi yeniden de\u011ferleme uygulamas\u0131 kal\u0131c\u0131 hale getirildi.<\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"> <strong>UYGULAMA NASIL \u0130\u015eLEYECEK<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6ncelikle maddenin y\u00fcr\u00fcrl\u00fck tarihi 1 Ocak 2022 olarak belirlendi. B\u00f6ylece m\u00fckellefler, 2022 y\u0131l\u0131ndan itibaren sabit k\u0131ymetlerini her y\u0131l yeniden de\u011ferleme oran\u0131nda de\u011ferleyebilecekler. Yeniden de\u011ferleme oran\u0131n\u0131n kal\u0131c\u0131 hale getirilmesini sa\u011flayan bu madde yan\u0131nda ayn\u0131 kanunun 52. maddesi ile Vergi Usul Kanunu\u2019na ge\u00e7ici 32. madde eklenerek daha \u00f6nce vergi bor\u00e7lar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131n\u0131 i\u00e7eren kanun ile May\u0131s 2021 sonu itibar\u0131yla yap\u0131labilecek ge\u00e7mi\u015f d\u00f6nemlere ili\u015fkin de\u011ferlerin d\u00fczeltilebilmesi imkan\u0131, bu y\u0131l sonu itibar\u0131yla yap\u0131labilir hale getirilmi\u015f oldu. Buna g\u00f6re, yeniden de\u011ferleme yap\u0131lmayan y\u0131llara ili\u015fkin birikmi\u015f de\u011fer art\u0131\u015flar\u0131n\u0131 bir defada ve de\u011ferleme yap\u0131lan ay\u0131 takip eden ay\u0131n sonuna kadar bir beyanname ile bildirmek kayd\u0131yla yeniden de\u011ferleyebilecekler. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130ki d\u00fczenleme birlikte de\u011ferlendirildi\u011finde; 31 Aral\u0131k 2021 tarihi itibariyle y\u00fczde 2 vergi \u00f6deyerek ge\u00e7mi\u015f d\u00f6nemlerin d\u00fczeltilmesi m\u00fcmk\u00fcn olacak. Bu d\u00fczenlemeden yararlanabilmek i\u00e7in y\u00fczde 2 verginin ilk taksiti beyanname verilen ay\u0131n sonuna kadar, izleyen taksitler ise beyanname verilen ay\u0131 takip eden ikinci ve d\u00f6rd\u00fcnc\u00fc ay\u0131n sonuna kadar olmak \u00fczere \u00fc\u00e7 taksit halinde \u00f6denebilecek. Konuyu daha net anlatmak istersek; 31 Aral\u0131k 2021 tarihi itibar\u0131yla sabit k\u0131ymetlerini yenilemek isteyen m\u00fckellefler beyannameyi 2022 y\u0131l\u0131 ocak ay\u0131 sonuna kadar verebilecekler ve ilk taksiti de ayn\u0131 s\u00fcre i\u00e7erisinde \u00f6deyecekler. Kalan taksitleri de mart ve may\u0131s ay\u0131 i\u00e7erisinde \u00f6deyebilecekler.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>UFRS VERG\u0130 MUHASEBES\u0130 ARASINDAK\u0130 EN \u00d6NEML\u0130 FARKLILIK ORTADAN KALKIYOR<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Getirilen d\u00fczenlemenin kal\u0131c\u0131 hale gelmesinin anlam\u0131 nedir diye d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnde; kal\u0131c\u0131 hale getirilen k\u0131s\u0131m, 2022 ve sonraki y\u0131llara ili\u015fkin yeniden de\u011ferleme yapmak suretiyle sabit k\u0131ymetlerin g\u00fcncel de\u011ferini s\u00fcrekli hale getirmeye imkan sa\u011fl\u0131yor. Uygulama, ge\u00e7ici vergi d\u00f6nemleri itibar\u0131yla da yap\u0131labilecek. Kal\u0131c\u0131 hale gelen ve vergi \u00f6denmeksizin yap\u0131labilecek uygulaman\u0131n daha sa\u011fl\u0131kl\u0131 y\u00fcr\u00fcyebilmesi bak\u0131m\u0131ndan ge\u00e7mi\u015f d\u00f6nemlerde ortaya \u00e7\u0131kan net de\u011fer \u00fczerinden y\u00fczde 2 vergi \u00f6denerek d\u00fczeltilmesi gerekiyor. B\u00f6ylece sabit k\u0131ymetlerin bir anlamda UFRS d\u00fczeltmesiyle ayn\u0131 hale gelmesi sa\u011flanm\u0131\u015f oluyor. Aradaki fark sadece de\u011ferlemeye esas al\u0131nacak de\u011ferleme \u00f6l\u00e7\u00fcs\u00fcn\u00fcn burada Y\u0130-\u00dcFE olmas\u0131d\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Asl\u0131nda, 2003 y\u0131l\u0131nda getirilen enflasyon d\u00fczeltmesi ile prensip olarak sabit k\u0131ymetlerin yeniden de\u011ferlenmesi m\u00fcmk\u00fcn hale gelmi\u015fti. Ancak maddede getirilen y\u0131ll\u0131k y\u00fczde 10 ve ge\u00e7mi\u015f \u00fc\u00e7 hesap d\u00f6neminde y\u00fczde 100 enflasyon oran\u0131na ula\u015fmas\u0131 \u015fart\u0131 ge\u00e7en d\u00f6nem i\u00e7erisinde hi\u00e7 ger\u00e7ekle\u015femedi\u011finden, getirilen bu maddenin bir y\u0131l d\u0131\u015f\u0131nda hi\u00e7bir uygulama imkan\u0131 olamam\u0131\u015ft\u0131. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yeni d\u00fczenlemeyle art\u0131k Y\u0130-\u00dcFE endeksinin hangi oranda art\u0131\u015f g\u00f6sterdi\u011fine bak\u0131lmaks\u0131z\u0131n yeniden de\u011ferleme yap\u0131labilecek. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buradaki \u00f6nemli unsur, yeniden de\u011ferleme uygulamas\u0131 ile hem sabit k\u0131ymetin de\u011feri hem de birikmi\u015f amortismanlar ayn\u0131 katsay\u0131 ile art\u0131r\u0131ld\u0131\u011f\u0131ndan, kalan de\u011fer art\u0131\u015f\u0131 \u00fczerinden de amortisman ayr\u0131labilmi\u015f olacak. Yap\u0131land\u0131rma Kanunu\u2019nda ve VUK\u2019a eklenen ge\u00e7ici 32. madde uygulamas\u0131nda; de\u011fer fark\u0131 \u00fczerinden y\u00fczde 2 vergi \u00f6denmesi ve ge\u00e7mi\u015f y\u0131llara ili\u015fkin yap\u0131lan birikmi\u015f amortisman de\u011feri ile gayrimenkul\u00fcn yeni de\u011feri aras\u0131ndaki de\u011fer fark\u0131 \u00fczerinden de amortisman ayr\u0131lmas\u0131 imkan\u0131 getiriliyor. Bu de\u011fer fark\u0131 gayrimenkul\u00fcn elden \u00e7\u0131kar\u0131lmas\u0131 halinde kurumlar vergisine tabi tutulmuyor. Aran\u0131lan tek \u015fart, olu\u015fan de\u011fer fark\u0131n\u0131n pasifte \u00f6zel bir fon hesab\u0131nda tutulmas\u0131 ve bu fon hesab\u0131n\u0131n sermaye ilave d\u0131\u015f\u0131nda ba\u015fka bir hesaba aktar\u0131lmamas\u0131 ve de i\u015fletmeden \u00e7ekilmemesidir.<\/span><\/p>  \t\t\t\t","slug":"yeniden-degerleme-uygulamasi-kalici-hale-geldi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeniden de\u011ferleme uygulamas\u0131 kal\u0131c\u0131 hale geldi","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1088,"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":29510,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":29411,"locale":"tr","category_id":73,"title":"Yeniden de\u011ferleme uygulamas\u0131 kal\u0131c\u0131 hale geldi","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>OSMAN ARIO\u011eLU<\/strong><\/span><\/p>  <p><span class=\"large\">Resmi Gazete\u2019nin 26 Ekim 2021 tarihli say\u0131s\u0131nda yay\u0131mlanan 7338 say\u0131l\u0131 kanun ile m\u00fckellef lehine bir\u00e7ok d\u00fczenleme yap\u0131ld\u0131. Daha \u00f6nce bu de\u011fi\u015fikliklerin en \u00f6nemlilerinden biri olan d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi beyan\u0131 uygulamas\u0131n\u0131n kald\u0131r\u0131lmas\u0131n\u0131 tasar\u0131 g\u00f6r\u00fc\u015f\u00fcl\u00fcrken i\u015flemi\u015ftik. Bu yaz\u0131m\u0131zda kanunun 31. maddesi ile Vergi Usul Kanunu M\u00fckerrer 298. Maddesi\u2019ne eklenen \u00e7 f\u0131kras\u0131 ile yap\u0131lan d\u00fczenlemeyi de\u011ferlendirece\u011fiz. Yap\u0131lan d\u00fczenleme ile yaz\u0131m\u0131z\u0131n ba\u015fl\u0131\u011f\u0131nda da belirtti\u011fimiz gibi yeniden de\u011ferleme uygulamas\u0131 kal\u0131c\u0131 hale getirildi.<\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"> <strong>UYGULAMA NASIL \u0130\u015eLEYECEK<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6ncelikle maddenin y\u00fcr\u00fcrl\u00fck tarihi 1 Ocak 2022 olarak belirlendi. B\u00f6ylece m\u00fckellefler, 2022 y\u0131l\u0131ndan itibaren sabit k\u0131ymetlerini her y\u0131l yeniden de\u011ferleme oran\u0131nda de\u011ferleyebilecekler. Yeniden de\u011ferleme oran\u0131n\u0131n kal\u0131c\u0131 hale getirilmesini sa\u011flayan bu madde yan\u0131nda ayn\u0131 kanunun 52. maddesi ile Vergi Usul Kanunu\u2019na ge\u00e7ici 32. madde eklenerek daha \u00f6nce vergi bor\u00e7lar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131n\u0131 i\u00e7eren kanun ile May\u0131s 2021 sonu itibar\u0131yla yap\u0131labilecek ge\u00e7mi\u015f d\u00f6nemlere ili\u015fkin de\u011ferlerin d\u00fczeltilebilmesi imkan\u0131, bu y\u0131l sonu itibar\u0131yla yap\u0131labilir hale getirilmi\u015f oldu. Buna g\u00f6re, yeniden de\u011ferleme yap\u0131lmayan y\u0131llara ili\u015fkin birikmi\u015f de\u011fer art\u0131\u015flar\u0131n\u0131 bir defada ve de\u011ferleme yap\u0131lan ay\u0131 takip eden ay\u0131n sonuna kadar bir beyanname ile bildirmek kayd\u0131yla yeniden de\u011ferleyebilecekler. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130ki d\u00fczenleme birlikte de\u011ferlendirildi\u011finde; 31 Aral\u0131k 2021 tarihi itibariyle y\u00fczde 2 vergi \u00f6deyerek ge\u00e7mi\u015f d\u00f6nemlerin d\u00fczeltilmesi m\u00fcmk\u00fcn olacak. Bu d\u00fczenlemeden yararlanabilmek i\u00e7in y\u00fczde 2 verginin ilk taksiti beyanname verilen ay\u0131n sonuna kadar, izleyen taksitler ise beyanname verilen ay\u0131 takip eden ikinci ve d\u00f6rd\u00fcnc\u00fc ay\u0131n sonuna kadar olmak \u00fczere \u00fc\u00e7 taksit halinde \u00f6denebilecek. Konuyu daha net anlatmak istersek; 31 Aral\u0131k 2021 tarihi itibar\u0131yla sabit k\u0131ymetlerini yenilemek isteyen m\u00fckellefler beyannameyi 2022 y\u0131l\u0131 ocak ay\u0131 sonuna kadar verebilecekler ve ilk taksiti de ayn\u0131 s\u00fcre i\u00e7erisinde \u00f6deyecekler. Kalan taksitleri de mart ve may\u0131s ay\u0131 i\u00e7erisinde \u00f6deyebilecekler.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>UFRS VERG\u0130 MUHASEBES\u0130 ARASINDAK\u0130 EN \u00d6NEML\u0130 FARKLILIK ORTADAN KALKIYOR<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Getirilen d\u00fczenlemenin kal\u0131c\u0131 hale gelmesinin anlam\u0131 nedir diye d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnde; kal\u0131c\u0131 hale getirilen k\u0131s\u0131m, 2022 ve sonraki y\u0131llara ili\u015fkin yeniden de\u011ferleme yapmak suretiyle sabit k\u0131ymetlerin g\u00fcncel de\u011ferini s\u00fcrekli hale getirmeye imkan sa\u011fl\u0131yor. Uygulama, ge\u00e7ici vergi d\u00f6nemleri itibar\u0131yla da yap\u0131labilecek. Kal\u0131c\u0131 hale gelen ve vergi \u00f6denmeksizin yap\u0131labilecek uygulaman\u0131n daha sa\u011fl\u0131kl\u0131 y\u00fcr\u00fcyebilmesi bak\u0131m\u0131ndan ge\u00e7mi\u015f d\u00f6nemlerde ortaya \u00e7\u0131kan net de\u011fer \u00fczerinden y\u00fczde 2 vergi \u00f6denerek d\u00fczeltilmesi gerekiyor. B\u00f6ylece sabit k\u0131ymetlerin bir anlamda UFRS d\u00fczeltmesiyle ayn\u0131 hale gelmesi sa\u011flanm\u0131\u015f oluyor. Aradaki fark sadece de\u011ferlemeye esas al\u0131nacak de\u011ferleme \u00f6l\u00e7\u00fcs\u00fcn\u00fcn burada Y\u0130-\u00dcFE olmas\u0131d\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Asl\u0131nda, 2003 y\u0131l\u0131nda getirilen enflasyon d\u00fczeltmesi ile prensip olarak sabit k\u0131ymetlerin yeniden de\u011ferlenmesi m\u00fcmk\u00fcn hale gelmi\u015fti. Ancak maddede getirilen y\u0131ll\u0131k y\u00fczde 10 ve ge\u00e7mi\u015f \u00fc\u00e7 hesap d\u00f6neminde y\u00fczde 100 enflasyon oran\u0131na ula\u015fmas\u0131 \u015fart\u0131 ge\u00e7en d\u00f6nem i\u00e7erisinde hi\u00e7 ger\u00e7ekle\u015femedi\u011finden, getirilen bu maddenin bir y\u0131l d\u0131\u015f\u0131nda hi\u00e7bir uygulama imkan\u0131 olamam\u0131\u015ft\u0131. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yeni d\u00fczenlemeyle art\u0131k Y\u0130-\u00dcFE endeksinin hangi oranda art\u0131\u015f g\u00f6sterdi\u011fine bak\u0131lmaks\u0131z\u0131n yeniden de\u011ferleme yap\u0131labilecek. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buradaki \u00f6nemli unsur, yeniden de\u011ferleme uygulamas\u0131 ile hem sabit k\u0131ymetin de\u011feri hem de birikmi\u015f amortismanlar ayn\u0131 katsay\u0131 ile art\u0131r\u0131ld\u0131\u011f\u0131ndan, kalan de\u011fer art\u0131\u015f\u0131 \u00fczerinden de amortisman ayr\u0131labilmi\u015f olacak. Yap\u0131land\u0131rma Kanunu\u2019nda ve VUK\u2019a eklenen ge\u00e7ici 32. madde uygulamas\u0131nda; de\u011fer fark\u0131 \u00fczerinden y\u00fczde 2 vergi \u00f6denmesi ve ge\u00e7mi\u015f y\u0131llara ili\u015fkin yap\u0131lan birikmi\u015f amortisman de\u011feri ile gayrimenkul\u00fcn yeni de\u011feri aras\u0131ndaki de\u011fer fark\u0131 \u00fczerinden de amortisman ayr\u0131lmas\u0131 imkan\u0131 getiriliyor. Bu de\u011fer fark\u0131 gayrimenkul\u00fcn elden \u00e7\u0131kar\u0131lmas\u0131 halinde kurumlar vergisine tabi tutulmuyor. Aran\u0131lan tek \u015fart, olu\u015fan de\u011fer fark\u0131n\u0131n pasifte \u00f6zel bir fon hesab\u0131nda tutulmas\u0131 ve bu fon hesab\u0131n\u0131n sermaye ilave d\u0131\u015f\u0131nda ba\u015fka bir hesaba aktar\u0131lmamas\u0131 ve de i\u015fletmeden \u00e7ekilmemesidir.<\/span><\/p>  \t\t\t\t","slug":"yeniden-degerleme-uygulamasi-kalici-hale-geldi","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 uygulamas\u0131 kal\u0131c\u0131 hale geldi","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1088,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}