{"id":14713,"date":"2019-07-24T08:53:33","date_gmt":"2019-07-24T08:53:33","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi\/"},"modified":"2022-06-09T12:33:30","modified_gmt":"2022-06-09T12:33:30","slug":"yeni-varlik-barisi-getirildi-temmuz-2019","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/","title":{"rendered":"Yeni Varl\u0131k Bar\u0131\u015f\u0131 Getirildi &#8211; Temmuz 2019"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (&#8220;<strong> Kanun<\/strong>&#8220;) 19 Temmuz 2019 tarih ve 30836 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p>Kanun ile yeni varl\u0131k bar\u0131\u015f\u0131 d\u00fczenlemeleri getirildi.<\/p>\n<p><strong>Kanun ne getiriyor?<\/strong><\/p>\n<p><strong>a) Yurtd\u0131\u015f\u0131nda Bulunan Varl\u0131klar<\/strong><\/p>\n<ul>\n<li>Yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 kanuna uygun olarak 31 Aral\u0131k 2019 tarihine kadar T\u00fcrkiye&#8217;deki banka veya arac\u0131 kuruma bildiren ger\u00e7ek ve t\u00fczel ki\u015filer s\u00f6z konusu varl\u0131klar\u0131 serbest\u00e7e tasarruf edebilirler.<\/li>\n<li>Banka ve arac\u0131 kurumlar, kendilerine bildirilen varl\u0131klara ili\u015fkin olarak %1 oran\u0131nda hesaplad\u0131klar\u0131 vergiyi, bildirimi izleyen ay\u0131n onbe\u015finci g\u00fcn\u00fc ak\u015fam\u0131na kadar vergi sorumlusu s\u0131fat\u0131yla bir beyanname ile ba\u011fl\u0131 bulundu\u011fu vergi dairesine beyan eder ve ayn\u0131 s\u00fcrede \u00f6derler.<\/li>\n<li>Yukar\u0131da say\u0131lan varl\u0131klar, yurt d\u0131\u015f\u0131nda bulunan banka veya finansal kurumlardan kullan\u0131lan ve 19 Temmuz 2019 tarihi itibar\u0131yla kanuni defterlerde kay\u0131tl\u0131 olan kredilerin en ge\u00e7 31 Aral\u0131k 2019 tarihine kadar kapat\u0131lmas\u0131nda kullan\u0131labilir. Bu takdirde, defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla, borcun \u00f6denmesinde kullan\u0131lan varl\u0131klar i\u00e7in T\u00fcrkiye&#8217;ye getirilme \u015fart\u0131 aranmaks\u0131z\u0131n bu h\u00fck\u00fcmlerden yararlan\u0131l\u0131r.<\/li>\n<li>19 Temmuz 2019 tarihi itibar\u0131yla kanuni defterlerde kay\u0131tl\u0131 olan sermaye avanslar\u0131n\u0131n, yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n 19 Temmuz 2019 tarihinden \u00f6nce T\u00fcrkiye&#8217;ye getirilmek suretiyle kar\u015f\u0131lanm\u0131\u015f olmas\u0131 halinde, s\u00f6z konusu avanslar\u0131n defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla bu h\u00fck\u00fcmlerden yararlan\u0131l\u0131r.<\/li>\n<li>Vergi Usul Kanunu uyar\u0131nca defter tutan m\u00fckellefler, bu d\u00fczenleme kapsam\u0131nda T\u00fcrkiye&#8217;ye getirilen varl\u0131klar\u0131n\u0131, d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate almaks\u0131z\u0131n i\u015fletmelerine d\u00e2hil edebilecekleri gibi ayn\u0131 varl\u0131klar\u0131 vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate almaks\u0131z\u0131n i\u015fletmelerinden \u00e7ekebilirler.<\/li>\n<li>Bu d\u00fczenleme kapsam\u0131nda bildirilen varl\u0131klar nedeniyle hi\u00e7bir suretle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmaz.<\/li>\n<li>Bu d\u00fczenleme kapsam\u0131nda \u00f6denen vergi, hi\u00e7bir suretle gider yaz\u0131lamaz ve ba\u015fka bir vergiden mahsup edilemez. T\u00fcrkiye&#8217;ye getirilen varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan zararlar, gelir veya kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider veya indirim olarak kabul edilmez.<\/li>\n<li>Bu h\u00fck\u00fcmden faydalan\u0131labilmesi i\u00e7in (i) bildirilen tutarlara ili\u015fkin tarh edilen verginin vadesinde \u00f6denmesi ve (ii) yurtd\u0131\u015f\u0131ndaki varl\u0131klar\u0131n, bildirimin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren \u00fc\u00e7 ay i\u00e7inde T\u00fcrkiye&#8217;ye getirilmesi veya T\u00fcrkiye&#8217;deki banka ya da arac\u0131 kurumlarda a\u00e7\u0131lacak bir hesaba transfer edilmesi \u015fartt\u0131r.<\/li>\n<\/ul>\n<p><strong>b) T\u00fcrkiye&#8217;de bulunan ancak i\u015fletme kay\u0131tlar\u0131nda yer almayan varl\u0131klar<\/strong><\/p>\n<ul>\n<li>Gelir veya kurumlar vergisi m\u00fckelleflerince sahip olunan ve T\u00fcrkiye&#8217;de bulunan ancak kanuni defter kay\u0131tlar\u0131nda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile ta\u015f\u0131nmazlar, 31 Aral\u0131k 2019 tarihine kadar vergi dairelerine beyan edilir.<\/li>\n<li>Beyan edilen s\u00f6z konusu varl\u0131klar, 31 Aral\u0131k 2019 tarihine kadar, d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n kanuni defterlere kaydedilebilir. Bu takdirde, s\u00f6z konusu varl\u0131klar vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n i\u015fletmeden \u00e7ekilebilir.<\/li>\n<li>Vergi dairelerine beyan edilen varl\u0131klar\u0131n de\u011feri \u00fczerinden %1 oran\u0131nda vergi tarh edilir ve bu vergi, tarhiyat\u0131n yap\u0131ld\u0131\u011f\u0131 ay\u0131 izleyen ay\u0131n sonuna kadar \u00f6denir.<\/li>\n<li>Bu d\u00fczenleme kapsam\u0131nda beyan edilen varl\u0131klar nedeniyle hi\u00e7bir suretle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmaz.<\/li>\n<li>Bu d\u00fczenleme kapsam\u0131nda \u00f6denen vergi, hi\u00e7bir suretle gider yaz\u0131lamaz ve ba\u015fka bir vergiden mahsup edilemez. Kanuni defterlere kaydedilen varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan zararlar, gelir veya kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider veya indirim olarak kabul edilmez.<\/li>\n<li>Bu h\u00fck\u00fcmlerden faydalan\u0131labilmesi i\u00e7in edilen tutarlara ili\u015fkin tarh edilen verginin vadesinde \u00f6denmesi \u015fartt\u0131r.<\/li>\n<\/ul>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Yeni varl\u0131k bar\u0131\u015f\u0131 d\u00fczenlemeleri ile yurt d\u0131\u015f\u0131nda bulunan varl\u0131klar\u0131n T\u00fcrkiye&#8217;ye getirilerek milli ekonomiye kazand\u0131r\u0131lmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (&#8221; Kanun&#8221;) 19 Temmuz 2019 tarih ve 30836 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p>Kanun ile yeni varl\u0131k bar\u0131\u015f\u0131 d\u00fczenlemeleri getirildi.<\/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-14713","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 Varl\u0131k Bar\u0131\u015f\u0131 Getirildi - Temmuz 2019<\/title>\n<meta name=\"description\" content=\"Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (&quot; Kanun&quot;) 19 Temmuz 2019 tarih ve 30836 say\u0131l\u0131 Resmi Gazete&#039;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.  Kanun ile yeni varl\u0131k bar\u0131\u015f\u0131 d\u00fczenlemeleri getirildi.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yeni Varl\u0131k Bar\u0131\u015f\u0131 Getirildi - Temmuz 2019\" \/>\n<meta property=\"og:description\" content=\"Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (&quot; Kanun&quot;) 19 Temmuz 2019 tarih ve 30836 say\u0131l\u0131 Resmi Gazete&#039;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.  Kanun ile yeni varl\u0131k bar\u0131\u015f\u0131 d\u00fczenlemeleri getirildi.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/\" \/>\n<meta property=\"og:site_name\" content=\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:published_time\" content=\"2019-07-24T08:53:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-09T12:33:30+00:00\" \/>\n<meta name=\"author\" content=\"R\u0131dvan Konrat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"R\u0131dvan Konrat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/\"},\"author\":{\"name\":\"R\u0131dvan Konrat\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\"},\"headline\":\"Yeni Varl\u0131k Bar\u0131\u015f\u0131 Getirildi &#8211; Temmuz 2019\",\"datePublished\":\"2019-07-24T08:53:33+00:00\",\"dateModified\":\"2022-06-09T12:33:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/\"},\"wordCount\":736,\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"keywords\":[\"Vergi\"],\"articleSection\":[\"Hukuk B\u00fcltenleri\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/\",\"name\":\"Yeni Varl\u0131k Bar\u0131\u015f\u0131 Getirildi - Temmuz 2019\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\"},\"datePublished\":\"2019-07-24T08:53:33+00:00\",\"dateModified\":\"2022-06-09T12:33:30+00:00\",\"description\":\"Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (\\\" Kanun\\\") 19 Temmuz 2019 tarih ve 30836 say\u0131l\u0131 Resmi Gazete'de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Kanun ile yeni varl\u0131k bar\u0131\u015f\u0131 d\u00fczenlemeleri getirildi.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.esin.av.tr\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Yeni Varl\u0131k Bar\u0131\u015f\u0131 Getirildi &#8211; Temmuz 2019\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"contentUrl\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"width\":800,\"height\":460,\"caption\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\"},\"image\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\",\"name\":\"R\u0131dvan Konrat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"caption\":\"R\u0131dvan Konrat\"},\"sameAs\":[\"http:\/\/www.esin.av.tr\"],\"url\":\"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Yeni Varl\u0131k Bar\u0131\u015f\u0131 Getirildi - Temmuz 2019","description":"Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (\" Kanun\") 19 Temmuz 2019 tarih ve 30836 say\u0131l\u0131 Resmi Gazete'de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.  Kanun ile yeni varl\u0131k bar\u0131\u015f\u0131 d\u00fczenlemeleri getirildi.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/","og_locale":"tr_TR","og_type":"article","og_title":"Yeni Varl\u0131k Bar\u0131\u015f\u0131 Getirildi - Temmuz 2019","og_description":"Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (\" Kanun\") 19 Temmuz 2019 tarih ve 30836 say\u0131l\u0131 Resmi Gazete'de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.  Kanun ile yeni varl\u0131k bar\u0131\u015f\u0131 d\u00fczenlemeleri getirildi.","og_url":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/","og_site_name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_published_time":"2019-07-24T08:53:33+00:00","article_modified_time":"2022-06-09T12:33:30+00:00","author":"R\u0131dvan Konrat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"R\u0131dvan Konrat","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/#article","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/"},"author":{"name":"R\u0131dvan Konrat","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae"},"headline":"Yeni Varl\u0131k Bar\u0131\u015f\u0131 Getirildi &#8211; Temmuz 2019","datePublished":"2019-07-24T08:53:33+00:00","dateModified":"2022-06-09T12:33:30+00:00","mainEntityOfPage":{"@id":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/"},"wordCount":736,"publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"keywords":["Vergi"],"articleSection":["Hukuk B\u00fcltenleri"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/","url":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/","name":"Yeni Varl\u0131k Bar\u0131\u015f\u0131 Getirildi - Temmuz 2019","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/#website"},"datePublished":"2019-07-24T08:53:33+00:00","dateModified":"2022-06-09T12:33:30+00:00","description":"Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (\" Kanun\") 19 Temmuz 2019 tarih ve 30836 say\u0131l\u0131 Resmi Gazete'de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Kanun ile yeni varl\u0131k bar\u0131\u015f\u0131 d\u00fczenlemeleri getirildi.","breadcrumb":{"@id":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/24\/yeni-varlik-barisi-getirildi-temmuz-2019\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.esin.av.tr\/tr\/"},{"@type":"ListItem","position":2,"name":"Yeni Varl\u0131k Bar\u0131\u015f\u0131 Getirildi &#8211; Temmuz 2019"}]},{"@type":"WebSite","@id":"https:\/\/www.esin.av.tr\/tr\/#website","url":"https:\/\/www.esin.av.tr\/tr\/","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","description":"","publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.esin.av.tr\/tr\/#organization","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","url":"https:\/\/www.esin.av.tr\/tr\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/","url":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","contentUrl":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","width":800,"height":460,"caption":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131"},"image":{"@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae","name":"R\u0131dvan Konrat","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","caption":"R\u0131dvan Konrat"},"sameAs":["http:\/\/www.esin.av.tr"],"url":"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/14713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=14713"}],"version-history":[{"count":2,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/14713\/revisions"}],"predecessor-version":[{"id":20246,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/14713\/revisions\/20246"}],"wp:attachment":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=14713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=14713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=14713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}