{"id":56048,"date":"2022-01-23T18:17:41","date_gmt":"2022-01-23T15:17:41","guid":{"rendered":"https:\/\/www.bghaber.org\/bghaber\/?p=56048"},"modified":"2022-01-23T18:17:41","modified_gmt":"2022-01-23T15:17:41","slug":"vergi-usul-kanunu-ile-kurumlar-vergisi-kanununda-degisiklik","status":"publish","type":"post","link":"https:\/\/www.bghaber.org\/bghaber\/vergi-usul-kanunu-ile-kurumlar-vergisi-kanununda-degisiklik\/","title":{"rendered":"VERG\u0130 USUL KANUNU \u0130LE KURUMLAR VERG\u0130S\u0130 KANUNUNDA DE\u011e\u0130\u015e\u0130KL\u0130K"},"content":{"rendered":"<p class=\"yiv0554320212MsoNormal\" align=\"center\"><b>VERG\u0130 USUL KANUNU \u0130LE KURUMLAR VERG\u0130S\u0130 KANUNUNDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN TEKL\u0130F\u0130 KABUL ED\u0130LD\u0130<\/b><\/p>\n<p class=\"yiv0554320212MsoNormal\"><b>De\u011ferli dostlar,<\/b><\/p>\n<p class=\"yiv0554320212MsoNormal\">M\u00fckelleflerin enflasyon d\u00fczeltmesi i\u015flemlerinin 2023 sonuna kadar ertelenmesi, kur korumal\u0131 mevduat sistemine \u015firketlerin de kat\u0131lmas\u0131n\u0131n te\u015fviki, elde edecekleri gelirlerin vergiden muaf tutulmas\u0131 gibi d\u00fczenlemeler i\u00e7eren Vergi Usul Kanunu ile Kurumlar Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi, TBMM Genel Kurulu\u2019nda kabul edildi.<\/p>\n<p class=\"yiv0554320212MsoNormal\">Bununla birlikte, T\u00fcrkiye Cumhuriyeti H\u00fck\u00fcmeti ile S\u0131rbistan Cumhuriyeti H\u00fck\u00fcmeti Aras\u0131nda Altyap\u0131 Projeleri Alan\u0131nda \u0130\u015f Birli\u011fi Konulu Anla\u015fma Ek-1\u2019in Onaylanmas\u0131n\u0131n Uygun Bulundu\u011funa Dair Kanun Teklifi de kabul edildi.<\/p>\n<p class=\"yiv0554320212MsoNormal\">(\u00a0<a id=\"yiv0554320212LPlnk646279\" href=\"https:\/\/www5.tbmm.gov.tr\/sirasayi\/donem27\/yil01\/ss123.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www5.tbmm.gov.tr\/\/sirasayi\/donem27\/yil01\/ss123.pdf<\/a>\u00a0)<\/p><div id=\"bghab-1159627006\" class=\"bghab-icerik-icine bghab-entity-placement\"><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-6203283170189293\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display:block; text-align:center;\" data-ad-client=\"ca-pub-6203283170189293\" \ndata-ad-slot=\"7303146466\" \ndata-ad-layout=\"in-article\"\ndata-ad-format=\"fluid\" data-full-width-responsive=\"true\"><\/ins>\n<script> \n(adsbygoogle = window.adsbygoogle || []).push({}); \n<\/script>\n<\/div>\n<p class=\"yiv0554320212MsoNormal\">Vergi Usul Kanunu ile Kurumlar Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun \u00f6ne \u00e7\u0131kan maddelerini ve detayl\u0131 halini bulabilece\u011finiz linki sizlerle payla\u015f\u0131yoruz.<\/p>\n<p class=\"yiv0554320212MsoNormal\"><b>Vergi Usul Kanunu ile Kurumlar Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi A\u015fa\u011f\u0131daki D\u00fczenlemeleri \u0130\u00e7eriyor;<\/b><\/p>\n<ul>\n<li>M\u00fckelleflerin, s\u00f6z konusu yeniden de\u011ferleme imk\u00e2nlar\u0131 ve 2004 y\u0131l\u0131ndan itibaren enflasyon d\u00fczeltmesinin uygulanmamas\u0131 gerek\u00e7eleriyle, \u015fartlar olu\u015fsa bile enflasyon d\u00fczeltmesi uygulamas\u0131n\u0131n ertelenmesi taleplerine istinaden, yap\u0131lan d\u00fczenlemeyle 2023 y\u0131l\u0131 sonuna kadar enflasyon d\u00fczeltmesi yap\u0131lmamas\u0131 sa\u011flanmaktad\u0131r. Ayr\u0131ca, 2023 y\u0131l\u0131 hesap d\u00f6nemi sonu itibar\u0131yla yap\u0131lacak enflasyon d\u00fczeltmesi neticesinde belirlenen ge\u00e7mi\u015f y\u0131l k\u00e2r\u0131n\u0131n vergiye t\u00e2bi tutulmamas\u0131, ge\u00e7mi\u015f y\u0131l zarar\u0131n\u0131n zarar olarak kabul edilmemesi \u00f6ng\u00f6r\u00fclmektedir. 5510 say\u0131l\u0131 Kanun ve ilgili mevzuat uyar\u0131nca gelir ve ayl\u0131k \u00f6demesi yap\u0131lanlara 1.500 TL olarak \u00f6ng\u00f6r\u00fclen ayl\u0131k asgari \u00f6deme tutar\u0131 2.500 TL\u2019ye y\u00fckseltilmektedir.<\/li>\n<li>Bankac\u0131l\u0131k sistemindeki toplam mevduat ve kat\u0131l\u0131m fonu b\u00fcy\u00fckl\u00fc\u011f\u00fc i\u00e7erisinde T\u00fcrk Liras\u0131n\u0131n pay\u0131n\u0131n art\u0131r\u0131larak finansal istikrar\u0131n desteklenmesi amac\u0131yla, yabanc\u0131 paralar\u0131n\u0131 T\u00fcrk Liras\u0131na \u00e7eviren kurumlar vergisi m\u00fckelleflerinin d\u00f6n\u00fc\u015f\u00fcm esnas\u0131nda olu\u015fan kur fark\u0131 kazan\u00e7lar\u0131 da d\u00e2hil olmak \u00fczere bu kapsamda a\u00e7\u0131lan vadeli T\u00fcrk Liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131ndan elde edecekleri faiz ve k\u00e2r paylar\u0131n\u0131n vergiden istisna edilmesi ama\u00e7lanmaktad\u0131r.<\/li>\n<\/ul>\n<p class=\"yiv0554320212MsoNormal\"><b>Daha detayl\u0131 bilgi i\u00e7in;<\/b><\/p>\n<p class=\"yiv0554320212MsoNormal\"><a id=\"yiv0554320212LPlnk147378\" href=\"https:\/\/www5.tbmm.gov.tr\/sirasayi\/donem27\/yil01\/ss303.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www5.tbmm.gov.tr\/\/sirasayi\/donem27\/yil01\/ss303.pdf<\/a><\/p>\n<p class=\"yiv0554320212MsoNormal\"><b>G\u00fcncel haber, a\u00e7\u0131klama ve payla\u015f\u0131mlar\u0131m\u0131z i\u00e7in sosyal medya hesaplar\u0131m\u0131za ve \u0130OS-Android B\u00fclent Turan uygulamam\u0131za a\u015fa\u011f\u0131daki linklerden ula\u015fabilirsiniz:<\/b><\/p><div id=\"bghab-439000964\" class=\"bghab-icerik-icine-10-paragraf bghab-entity-placement\"><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-6203283170189293\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display:block; text-align:center;\" data-ad-client=\"ca-pub-6203283170189293\" \ndata-ad-slot=\"7303146466\" \ndata-ad-layout=\"in-article\"\ndata-ad-format=\"fluid\" data-full-width-responsive=\"true\"><\/ins>\n<script> \n(adsbygoogle = window.adsbygoogle || []).push({}); \n<\/script>\n<\/div>\n<p class=\"yiv0554320212MsoNormal\"><b>Twitter:<\/b>\u00a0<a id=\"yiv0554320212LPlnk241479\" href=\"https:\/\/twitter.com\/turanbulent\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/twitter.com\/turanbulent<\/a><\/p>\n<p class=\"yiv0554320212MsoNormal\"><b>Facebook:\u00a0<\/b><a href=\"https:\/\/www.facebook.com\/trnblnt\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www.facebook.com\/trnblnt<\/a><\/p>\n<p class=\"yiv0554320212MsoNormal\"><b>Instagram:\u00a0<\/b><a href=\"https:\/\/www.instagram.com\/avbturan\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www.instagram.com\/avbturan\/<\/a><\/p>\n<p class=\"yiv0554320212MsoNormal\"><b>Youtube:\u00a0<\/b><a href=\"https:\/\/www.youtube.com\/channel\/UCL6Ha5NGdY36j6O19Do4UzA\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www.youtube.com\/channel\/UCL6Ha5NGdY36j6O19Do4UzA<\/a><b><\/b><\/p>\n<p class=\"yiv0554320212MsoNormal\"><b>B\u00fclent Turan Mobil Uygulama;<\/b><\/p><div id=\"bghab-804412299\" class=\"bghab-icerik-icine-15-paragraf bghab-entity-placement\"><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-6203283170189293\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display:block; text-align:center;\" data-ad-client=\"ca-pub-6203283170189293\" \ndata-ad-slot=\"7303146466\" \ndata-ad-layout=\"in-article\"\ndata-ad-format=\"fluid\" data-full-width-responsive=\"true\"><\/ins>\n<script> \n(adsbygoogle = window.adsbygoogle || []).push({}); \n<\/script>\n<\/div>\n<p class=\"yiv0554320212MsoNormal\"><b>\u0130OS:<\/b>\u00a0<a href=\"https:\/\/apps.apple.com\/tr\/app\/bulent-turan\/id1438759180?l=tr\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/apps.apple.com\/tr\/app\/bulent-turan\/id1438759180?l=tr<\/a><\/p>\n<p class=\"yiv0554320212MsoNormal\"><b>Android:<\/b>\u00a0<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=app.kaysajans.bturan\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/play.google.com\/store\/apps\/details?id=app.kaysajans.bturan<\/a><\/p>\n<p class=\"yiv0554320212MsoNormal\">\u00c7al\u0131\u015fmalar\u0131n\u0131zda kolayl\u0131klar dilerim.<\/p>\n<p class=\"yiv0554320212MsoNormal\">Selam ve sayg\u0131lar\u0131mla\u2026<\/p>\n<p>&nbsp;<\/p><div id=\"bghab-2068684044\" class=\"bghab-icerik-icine-20-paragraf bghab-entity-placement\"><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-6203283170189293\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display:block; text-align:center;\" data-ad-client=\"ca-pub-6203283170189293\" \ndata-ad-slot=\"7303146466\" \ndata-ad-layout=\"in-article\"\ndata-ad-format=\"fluid\" data-full-width-responsive=\"true\"><\/ins>\n<script> \n(adsbygoogle = window.adsbygoogle || []).push({}); \n<\/script>\n<\/div>\n<div id=\"yiv0554320212Signature\">\n<div>\n<div><b>Av.B\u00fclent TURAN<\/b><\/div>\n<div><sub><span style=\"font-family: Cambria, serif; font-size: medium;\"><b>\u00c7anakkale Milletvekili<\/b><\/span><\/sub><\/div>\n<div><sub><span style=\"font-family: Cambria, serif; font-size: medium;\"><b>AK Parti Grup Ba\u015fkanvekili<\/b><\/span><\/sub><\/div>\n<\/div>\n<\/div>\n<div id=\"bghab-2763354226\" class=\"bghab-yazi-altinda bghab-entity-placement\"><div class=\"bghab-adlabel\">Reklamlar<\/div><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- bghaber-yaz\u0131-sonu -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-6203283170189293\"\r\n     data-ad-slot=\"4222328180\"\r\n     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><br style=\"clear: both; display: block; float: none;\"\/>","protected":false},"excerpt":{"rendered":"<p>VERG\u0130 USUL KANUNU \u0130LE KURUMLAR VERG\u0130S\u0130 KANUNUNDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN TEKL\u0130F\u0130 KABUL ED\u0130LD\u0130 De\u011ferli dostlar, M\u00fckelleflerin enflasyon d\u00fczeltmesi i\u015flemlerinin 2023 sonuna kadar ertelenmesi, kur<\/p>\n","protected":false},"author":13,"featured_media":22741,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1133],"tags":[],"class_list":["post-56048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyuru"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.bghaber.org\/bghaber\/wp-content\/uploads\/2017\/04\/bulent_turan-3-1170x675.jpg?fit=1170%2C675&ssl=1","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"jetpack_shortlink":"https:\/\/wp.me\/pc2PfJ-eA0","_links":{"self":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/posts\/56048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/comments?post=56048"}],"version-history":[{"count":0,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/posts\/56048\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/media\/22741"}],"wp:attachment":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/media?parent=56048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/categories?post=56048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/tags?post=56048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}