{"id":14534,"date":"2018-12-20T13:39:14","date_gmt":"2018-12-20T13:39:14","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2018\/12\/20\/internet-ortaminda-verilen-reklam-hizmetlerinde-yeni-stopaj-yukumlulugu\/"},"modified":"2022-06-09T12:24:28","modified_gmt":"2022-06-09T12:24:28","slug":"internet-ortaminda-verilen-reklam-hizmetlerinde-yeni-stopaj-yukumlulugu","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2018\/12\/20\/internet-ortaminda-verilen-reklam-hizmetlerinde-yeni-stopaj-yukumlulugu\/","title":{"rendered":"\u0130nternet Ortam\u0131nda Verilen Reklam Hizmetlerinde Yeni Stopaj Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>19 Aral\u0131k 2018 tarihli Resmi Gazete\u2019de yay\u0131mlanan 476 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;<strong>Karar<\/strong>&#8220;) ile internet ortam\u0131nda verilen reklam hizmetlerine ili\u015fkin olarak, bu hizmeti verenlere veya internet ortam\u0131nda reklam hizmeti verilmesine arac\u0131l\u0131k edenlere yap\u0131lan \u00f6demeler, \u00f6deme yap\u0131lan\u0131n m\u00fckellef olup olmamas\u0131na bak\u0131lmaks\u0131z\u0131n, vergi kesintisi kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>S\u00f6z konusu Karar 1 Ocak 2019 tarihinden itibaren yap\u0131lacak \u00f6demelere uygulanmak \u00fczere yay\u0131m tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p><strong>Karar Neyi D\u00fczenliyor?<\/strong><\/p>\n<p>Hat\u0131rlayaca\u011f\u0131n\u0131z \u00fczere, 7 Eyl\u00fcl 2016 tarihinde Resmi Gazete&#8217;de yay\u0131mlanan 6745 say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#8217;nun 11. maddesinde yap\u0131lan de\u011fi\u015fiklik ile, Cumhurba\u015fkan\u0131, \u00f6deme yap\u0131lan ki\u015filerin m\u00fckellef olup olmamas\u0131na, \u00f6deme yapan veya \u00f6demeye arac\u0131l\u0131k edenlerin vergi kanunlar\u0131na g\u00f6re vergi kesintisi yapmak zorunlulu\u011fu bulunup bulunmamas\u0131na, \u00f6demenin konusunun mal veya hizmet al\u0131m sat\u0131m\u0131 olup olmamas\u0131na, elektronik ortamda ger\u00e7ekle\u015ftirilip ger\u00e7ekle\u015ftirilmemesine, \u00f6deme yap\u0131lan\u0131n bu tutar\u0131 vergi matrah\u0131n\u0131n tespitinde indirim konusu yap\u0131p yapmamas\u0131na bak\u0131lmaks\u0131z\u0131n, vergiye tabi i\u015flemlere taraf veya arac\u0131 olanlara vergi kesintisi yapt\u0131rmaya, i\u015f gruplar\u0131, i\u015f nevileri, sekt\u00f6rler ve emtia gruplar\u0131 itibar\u0131yla, vergiye tabi i\u015flemle ilgili, vergi kanunlar\u0131nda belirtilen alt ve \u00fcst limitler aras\u0131nda olmak \u015fart\u0131yla, farkl\u0131 kesinti oranlar\u0131 tespit etmeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131.<\/p>\n<p>S\u00f6z konusu Vergi Usul Kanunu&#8217;nun 11. maddesine istinaden yay\u0131mlanan Karar&#8217;a g\u00f6re, <strong><u>internet ortam\u0131nda verilen reklam hizmetlerine ili\u015fkin olarak,<\/u><\/strong> bu hizmeti verenlere veya internet ortam\u0131nda reklam hizmeti verilmesine arac\u0131l\u0131k edenlere yap\u0131lan \u00f6demelere uygulanacak stopaj oranlar\u0131 a\u015fa\u011f\u0131daki gibi belirlenmi\u015ftir.<\/p>\n<ul>\n<li>Gelir Vergisi Kanunu&#8217;nun 94. maddesi kapsam\u0131nda ger\u00e7ek ki\u015filere yap\u0131lacak \u00f6demeler i\u00e7in % 15,<\/li>\n<li>Kurumlar Vergisi Kanunu&#8217;nun 30. maddesi kapsam\u0131nda dar m\u00fckellef kurumlara yap\u0131lacak \u00f6demeler i\u00e7in %15,<\/li>\n<li>Kurumlar Vergisi Kanunu&#8217;nun 15. maddesi kapsam\u0131nda kanuni veya i\u015f merkezi T\u00fcrkiye\u2019de bulunan tam m\u00fckellef kurumlara yap\u0131lacak \u00f6demeler i\u00e7in %0.<\/li>\n<\/ul>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>T\u00fcrkiye&#8217;nin taraf oldu\u011fu \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131ndaki ticari kazan\u00e7 ve i\u015fyeri tan\u0131mlar\u0131 ile \u00f6zellikle internet arac\u0131l\u0131\u011f\u0131yla elde edilen gelirlere ili\u015fkin OECD (Ekonomik Kalk\u0131nma ve \u0130\u015fbirli\u011fi \u00d6rg\u00fct\u00fc) yorum notlar\u0131 g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda s\u00f6z konusu d\u00fczenlemenin yeni tart\u0131\u015fma ve ihtilaflara yol a\u00e7aca\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 19 Aral\u0131k 2018 tarihli Resmi Gazete\u2019de yay\u0131mlanan 476 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;Karar&#8220;) ile internet ortam\u0131nda verilen reklam hizmetlerine [&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-14534","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- 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