{"id":13069,"date":"2019-12-10T13:29:02","date_gmt":"2019-12-10T13:29:02","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=13069"},"modified":"2022-06-09T12:39:23","modified_gmt":"2022-06-09T12:39:23","slug":"yeni-torba-kanun-ile-vergi-kanunlarinda-yapilan-onemli-degisiklikler","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2019\/12\/10\/yeni-torba-kanun-ile-vergi-kanunlarinda-yapilan-onemli-degisiklikler\/","title":{"rendered":"Yeni Torba Kanun ile Vergi Kanunlar\u0131nda Yap\u0131lan \u00d6nemli De\u011fi\u015fiklikler"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>07.12.2019 tarih ve 30971 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 7194 say\u0131l\u0131 Dijital Hizmet Vergisi ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (&#8220;<strong>Kanun<\/strong>&#8220;) ile \u00e7e\u015fitli vergi kanunlar\u0131nda \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Kanun Ne Getiriyor?<\/strong><\/p>\n<p><strong>1. Gelir Vergisi Kanunu&#8217;nda yap\u0131lan \u00f6nemli de\u011fi\u015fiklikler<\/strong><\/p>\n<ul>\n<li><strong>Yeni gelir vergisi tarifesi:<\/strong>\n<ul>\n<li>Kanun ile gelir vergisi tarifesine %40 oran\u0131nda gelir vergisine tabi olacak \u015fekilde yeni bir dilim eklenmi\u015ftir. Buna g\u00f6re yeni gelir vergisi tarifesi a\u015fa\u011f\u0131daki gibidir:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"302\"><strong>\u00dccret d\u0131\u015f\u0131ndaki gelirler<\/strong><\/td>\n<td width=\"75\"><strong>Oran<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"302\">0-18.000 TL<\/td>\n<td width=\"75\">% 15<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">18.000 TL &#8211; 40.000 TL<\/td>\n<td width=\"75\">% 20<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">40.000 TL &#8211; 98.000 TL<\/td>\n<td width=\"75\">% 27<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">98.000 TL &#8211; 500.000 TL<\/td>\n<td width=\"75\">% 35<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">500.000 TL ve fazlas\u0131<\/td>\n<td width=\"75\">% 40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"301\"><strong>\u00dccret gelirleri<\/strong><\/td>\n<td width=\"76\"><strong>Oran<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"301\">0-18.000 TL<\/td>\n<td width=\"76\">% 15<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">18.000 TL &#8211; 40.000 TL<\/td>\n<td width=\"76\">% 20<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">40.000 TL &#8211; 148.000 TL<\/td>\n<td width=\"76\">% 27<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">148.000 TL &#8211; 500.000 TL<\/td>\n<td width=\"76\">% 35<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">500.000 TL ve fazlas\u0131<\/td>\n<td width=\"76\">% 40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>2019 y\u0131l\u0131nda elde edilen \u00fccret gelirlerine, eski tarife uygulan\u0131r. \u00dccret d\u0131\u015f\u0131ndaki gelirler i\u00e7in ise 01.01.2019 tarihinden itibaren elde edilen gelirler i\u00e7in yeni tarife uygulanacakt\u0131r.<\/li>\n<\/ul>\n<ul>\n<li><strong>Yeni beyanname verme zorunlulu\u011fu:<\/strong>\n<ul>\n<li>Kanun ile tek i\u015fverenden al\u0131nan kaynakta kesinti suretiyle vergilendirilmi\u015f ve gelir vergisi tarifesinin 4. gelir diliminde yer alan tutar\u0131 (500.000 TL) a\u015fan \u00fccretler i\u00e7in, \u00fccret gelirini elde eden taraf\u0131ndan beyanname verilmesi gerekti\u011fi d\u00fczenlenmi\u015ftir.<\/li>\n<li>Ayn\u0131 y\u0131l i\u00e7inde birden fazla i\u015fverenden al\u0131nan kaynakta kesinti suretiyle vergilendirilmi\u015f \u00fccretlerde, y\u0131ll\u0131k \u00fccret geliri toplam\u0131n\u0131n tarifenin 4. gelir diliminde yer alan tutar\u0131 (500.000 TL) ve ilk i\u015fverenden al\u0131nan \u00fccret toplam\u0131n\u0131n tarifenin 2. gelir diliminde yer alan tutar\u0131 (40.000 TL) a\u015fmas\u0131 durumunda, \u00fccret geliri elde edenin beyanname vermesi gerekti\u011fi d\u00fczenlenmi\u015ftir.<\/li>\n<li>Bu h\u00fck\u00fcm 01.01.2020 tarihinden itibaren elde edilen gelirlere uygulanacakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>Ta\u015f\u0131ma gideri indirimi:<\/strong>\n<ul>\n<li>\u0130\u015fverenlerce \u00e7al\u0131\u015fanlara ta\u015f\u0131ma hizmeti verilmeyen durumlarda, \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck ula\u015f\u0131m bedelinin 10 liray\u0131 a\u015fmamas\u0131 ve buna ili\u015fkin \u00f6demelerin toplu ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n temini \u015feklinde yap\u0131lmas\u0131 \u015fart\u0131yla gelir vergisi istisnas\u0131 getirilmi\u015ftir.<\/li>\n<li>\u00d6demenin bu tutar\u0131 a\u015fmas\u0131 h\u00e2linde a\u015fan k\u0131s\u0131m ile hizmet erbab\u0131na ula\u015f\u0131m bedeli olarak nakden yap\u0131lan \u00f6demeler ve bu ama\u00e7la sa\u011flanan menfaatler \u00fccret olarak vergilendirilir.<\/li>\n<li>Bu istisna Kanun&#8217;un yay\u0131m\u0131 tarihini izleyen ay ba\u015f\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>Binek otomobil giderlerinin ticari kazan\u00e7tan indiriminde s\u0131n\u0131rlama:<\/strong>\n<ul>\n<li>Binek otomobillere ili\u015fkin giderlerin en fazla %70\u2019i ile kiralama yoluyla edinilen binek otomobillerinin her birine ili\u015fkin ayl\u0131k kira bedelinin 5.500 T\u00fcrk liras\u0131na kadarl\u0131k k\u0131sm\u0131 gider olarak dikkate al\u0131nabilir. Binek otomobillerin iktisab\u0131nda \u00f6denen \u00f6zel t\u00fcketim vergisi ve katma de\u011fer vergisi toplam\u0131n\u0131n en fazla 115.000 T\u00fcrk liras\u0131na kadarl\u0131k k\u0131sm\u0131 gider olarak dikkate al\u0131nabilir.<\/li>\n<li>\u00d6zel t\u00fcketim vergisi ve katma de\u011fer vergisi hari\u00e7 ilk iktisap bedeli 135.000 T\u00fcrk liras\u0131n\u0131, s\u00f6z konusu vergilerin maliyet bedeline eklendi\u011fi veya binek otomobilin ikinci el olarak iktisap edildi\u011fi hallerde, amortismana tabi tutar\u0131 250.000 T\u00fcrk liras\u0131n\u0131 a\u015fan binek otomobillerinin her birine ili\u015fkin ayr\u0131lan amortisman\u0131n en fazla bu tutarlara isabet eden k\u0131sm\u0131, gider yaz\u0131labilir.<\/li>\n<li>Faaliyetleri k\u0131smen veya tamamen binek otomobillerinin kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesi olanlar\u0131n bu ama\u00e7la kulland\u0131klar\u0131 binek otomobiller i\u00e7in yukar\u0131daki s\u0131n\u0131rlamalar uygulanmayacakt\u0131r.<\/li>\n<li>Bu s\u0131n\u0131rlamalar 01.01.2020 tarihinde ba\u015flayan vergilendirme d\u00f6nemi gelir ve kazan\u00e7lar\u0131na uygulanacakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>Vergiye uyumlu m\u00fckelleflere vergi indirimi \u015fartlar\u0131nda de\u011fi\u015fiklik:<\/strong>\n<ul>\n<li>Gelir Vergisi Kanunu&#8217;nun M\u00fckerrer 121. Maddesi kapsam\u0131nda vergiye uyumlu m\u00fckelleflere sa\u011flanan vergi indiriminden yararlanmak i\u00e7in gerekli \u015fartlarda de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>\u0130lgili h\u00fckme g\u00f6re, indirimden yararlanmak i\u00e7in indirimin hesaplanaca\u011f\u0131 beyannamenin ait oldu\u011fu y\u0131l ile bu y\u0131ldan \u00f6nceki son iki y\u0131la ait vergi beyannamelerinin s\u00fcresinde verilmesi ve bu beyannameler \u00fczerine tahakkuk eden vergilerin s\u00fcresinde \u00f6denmesi gerekmekteydi.<\/li>\n<li>De\u011fi\u015fiklik ile vergi beyannameleri ibaresi, y\u0131ll\u0131k gelir vergisi ve kurumlar vergisi beyannameleri, ge\u00e7ici vergi beyannameleri, muhtasar, muhtasar ve prim hizmet beyannameleri ile KDV ve \u00d6TV beyannameleri ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r. Ayr\u0131ca, bu beyannameler \u00fczerine tahakkuk eden vergilere ili\u015fkin \u00f6demenin ise gelir ve kurumlar vergisi beyannamelerinin verilme s\u00fcresi i\u00e7inde yap\u0131lmas\u0131 gerekti\u011fi d\u00fczenlenmi\u015ftir.<\/li>\n<li>Bu h\u00fck\u00fcm 01.01.2020 tarihinden itibaren verilmesi gereken y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerinde uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> Vergi Usul Kanunu&#8217;nda yap\u0131lan \u00f6nemli de\u011fi\u015fiklikler<\/strong><\/li>\n<\/ol>\n<ul>\n<li><strong>Uzla\u015fmada indirim:<\/strong>\n<ul>\n<li>Uzla\u015fman\u0131n vaki olmas\u0131 halinde, m\u00fckellefin \u00f6demeyi yasal s\u00fcresi i\u00e7inde yapmas\u0131 \u015fart\u0131yla, uzla\u015f\u0131lan vergi ziya\u0131 cezas\u0131ndan 25% oran\u0131nda bir indirim yap\u0131lacakt\u0131r.<\/li>\n<li>Bu madde Kanun&#8217;un yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>Kanun yolundan vazge\u00e7me:<\/strong>\n<ul>\n<li>Vergi yarg\u0131lamas\u0131 a\u015famas\u0131nda m\u00fckelleflerin istinaf veya temyiz yolundan vazge\u00e7meleri halinde (Dan\u0131\u015ftay&#8217;\u0131n bozma karar\u0131 \u00fczerine verilen kararlar hari\u00e7) verilen mahkeme karar\u0131na g\u00f6re, dava konusu edilen verginin ve\/veya cezan\u0131n bir k\u0131sm\u0131ndan vazge\u00e7ilmesi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Buna g\u00f6re, kanun yolundan vazge\u00e7ildi\u011fi durumda, vergi mahkemesince verilen istinaf yolu a\u00e7\u0131k kararlar ile b\u00f6lge idare mahkemesince verilen temyiz yolu a\u00e7\u0131k kararlarda,<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>(1) Kald\u0131r\u0131lan vergi tutar\u0131n\u0131n %60\u2019\u0131, tasdik edilen vergi tutar\u0131n\u0131n tamam\u0131 ile tasdik edilen vergi tutar\u0131na ili\u015fkin vergi ziya\u0131 cezas\u0131n\u0131n %75\u2019i,<br \/>\n(2) Ba\u011fl\u0131 oldu\u011fu vergi asl\u0131 dava konusu yap\u0131lmayan veya 359 uncu maddede yaz\u0131l\u0131 fiillere i\u015ftirak nedeniyle kesilen vergi ziya\u0131 cezalar\u0131 ile usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n kald\u0131r\u0131lan tutar\u0131n\u0131n %25\u2019i ve tasdik edilen tutar\u0131n\u0131n %75\u2019i,<br \/>\ntahakkuk eder.<\/p>\n<ul>\n<li>Bu maddeye g\u00f6re tahakkuk eden vergi ve\/veya vergi cezalar\u0131n\u0131n, hesaplanacak gecikme faizi ile birlikte bir ay i\u00e7inde tamamen \u00f6denmesi \u015fart\u0131yla, vergi ve ceza tutar\u0131ndan %20 oran\u0131nda indirim yap\u0131l\u0131r.<\/li>\n<li>Bu madde Kanun&#8217;un yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> Gider Vergileri Kanunu&#8217;nda yap\u0131lan \u00f6nemli de\u011fi\u015fiklik<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Gider Vergileri Kanunu\u2019nun 33. maddesi kapsam\u0131nda, kambiyo muamelelerinde banka ve sigorta muameleleri vergisi oran\u0131 binde 1&#8217;den binde 2&#8217;ye \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Bu h\u00fck\u00fcm Kanun&#8217;un yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/li>\n<\/ul>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Vergi kanunlar\u0131nda yap\u0131lan s\u00f6z konusu de\u011fi\u015fiklikler ile vergi tahsilatlar\u0131n\u0131n art\u0131r\u0131lmas\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 07.12.2019 tarih ve 30971 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 7194 say\u0131l\u0131 Dijital Hizmet Vergisi ile Baz\u0131 Kanunlarda ve 375 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-13069","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Yeni Torba Kanun ile Vergi Kanunlar\u0131nda Yap\u0131lan \u00d6nemli De\u011fi\u015fiklikler<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 07.12.2019 tarih ve 30971 say\u0131l\u0131 Resmi Gazete&#039;de yay\u0131mlanan 7194 say\u0131l\u0131 Dijital Hizmet Vergisi ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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