{"id":14715,"date":"2019-07-18T09:03:24","date_gmt":"2019-07-18T09:03:24","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2019\/07\/18\/cesitli-ticari-isletmelere-turizm-payi-odeme-yukumlulugu-getirildi\/"},"modified":"2022-06-09T12:32:38","modified_gmt":"2022-06-09T12:32:38","slug":"cesitli-ticari-isletmelere-turizm-payi-odeme-yukumlulugu-getirildi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/18\/cesitli-ticari-isletmelere-turizm-payi-odeme-yukumlulugu-getirildi\/","title":{"rendered":"\u00c7e\u015fitli Ticari \u0130\u015fletmelere &#8220;Turizm Pay\u0131&#8221; \u00d6deme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Getirildi"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>15 Temmuz 2019 tarih ve 30832 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 7138 say\u0131l\u0131 T\u00fcrkiye Turizm Tan\u0131t\u0131m ve Geli\u015ftirme Ajans\u0131 Hakk\u0131nda Kanun (&#8220;<strong>Kanun<\/strong>&#8220;) ile t\u00fczel ki\u015fili\u011fi haiz, Kanun&#8217;da belirtilen hususlar d\u0131\u015f\u0131nda \u00f6zel hukuk h\u00fck\u00fcmlerine tabi, T\u00fcrkiye Turizm Tan\u0131t\u0131m ve Geli\u015ftirme Ajans\u0131 (&#8220;<strong>Ajans<\/strong>&#8220;) kurulmu\u015ftur.<\/p>\n<p>Ajans&#8217;\u0131n gelirleri aras\u0131nda a\u015fa\u011f\u0131da detaylar\u0131n\u0131 a\u00e7\u0131klad\u0131\u011f\u0131m\u0131z &#8220;<strong>turizm pay\u0131&#8221;<\/strong> yer alacakt\u0131r.<\/p>\n<p><strong>Kanun Neyi D\u00fczenliyor?<\/strong><\/p>\n<p>Kanun&#8217;da Ajans&#8217;\u0131n ba\u015fl\u0131ca faaliyetleri (i) T\u00fcrkiye\u2019nin turizm hedeflerine ula\u015fmas\u0131na ve turizm olanaklar\u0131n\u0131n d\u00fcnyada tan\u0131t\u0131lmas\u0131na ve pazarlanmas\u0131na ili\u015fkin strateji geli\u015ftirme ve tan\u0131t\u0131m faaliyetleri y\u00fcr\u00fctme; (ii) Turizm sekt\u00f6r\u00fc ve pazar\u0131n\u0131n ihtiya\u00e7lar\u0131n\u0131 ve e\u011filimlerini belirleyerek ilgililere tavsiyelerde bulunma; (iii) Turizm potansiyelinin t\u00fcm y\u00f6nleri ile de\u011ferlendirilerek \u00fclke ekonomisine kazand\u0131r\u0131lmas\u0131na, turizm yat\u0131r\u0131mlar\u0131n\u0131n ve turizmin \u00fclke ekonomisindeki pay\u0131n\u0131n art\u0131r\u0131lmas\u0131na y\u00f6nelik \u00e7al\u0131\u015fmalar\u0131 yapma; ve (iv) Turizm sekt\u00f6r\u00fcn\u00fcn hizmet kalitesinin ve niteli\u011finin art\u0131r\u0131lmas\u0131 amac\u0131yla gerekli t\u00fcm \u00e7al\u0131\u015fmalar\u0131 y\u00fcr\u00fctme olarak \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>Kanun&#8217;un 6. maddesi uyar\u0131nca, Ajans&#8217;\u0131n kurulu\u015f ama\u00e7lar\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi ve faaliyetlerin finansman\u0131nda kullan\u0131lmak \u00fczere \u00e7e\u015fitli i\u015fletmelerden turizm pay\u0131 al\u0131nacakt\u0131r.<\/p>\n<p><strong><u>Turizm Pay\u0131 \u00d6demekle Y\u00fck\u00fcml\u00fc Olanlar ve Oranlar\u0131:<\/u><\/strong><\/p>\n<p>Turizm pay\u0131 a\u015fa\u011f\u0131da say\u0131lan ticari i\u015fletmelerden a\u015fa\u011f\u0131daki oranlarda al\u0131nacakt\u0131r:<\/p>\n<ul>\n<li>Bile\u015fik tesisler ile konaklama tesislerinden binde yedi bu\u00e7uk,<\/li>\n<li>K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131&#8217;ndan (&#8220;<strong>Bakanl\u0131k<\/strong>&#8220;) belgeli yeme-i\u00e7me ve e\u011flence tesislerinden binde yedi bu\u00e7uk,<\/li>\n<li>Deniz turizmi tesisleri ile Bakanl\u0131ktan belgeli deniz turizmi ara\u00e7lar\u0131ndan binde yedi bu\u00e7uk,<\/li>\n<li>Seyahat acentalar\u0131ndan (m\u00fcnferit u\u00e7ak bileti sat\u0131\u015flar\u0131 hari\u00e7) on binde yedi bu\u00e7uk,<\/li>\n<li>Havayolu i\u015fletmelerinden (ticari yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 faaliyetlerinden) on binde yedi bu\u00e7uk,<\/li>\n<li>Devlet Hava Meydanlar\u0131 \u0130\u015fletmesi Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan i\u015fletilenler hari\u00e7 olmak \u00fczere havaliman\u0131 ve terminal i\u015fletmelerinden binde iki.<\/li>\n<\/ul>\n<p>Turizm pay\u0131, bu ticari i\u015fletmelerin yat\u0131r\u0131mc\u0131s\u0131 veya i\u015fletmecisi olan ger\u00e7ek veya t\u00fczel ki\u015filerin bu i\u015fletmelerdeki faaliyetleri sonucunda elde ettikleri <strong>net sat\u0131\u015f ve kira gelirlerinin toplam\u0131<\/strong> \u00fczerinden al\u0131n\u0131r.<\/p>\n<p>K\u0131\u015f, termal, sa\u011fl\u0131k, k\u0131rsal ve nitelikli spor turizmi gibi Bakanl\u0131k taraf\u0131ndan te\u015fvik edilmesi uygun g\u00f6r\u00fclen turizm t\u00fcrlerinde faaliyet g\u00f6steren tesisler i\u00e7in bu oranlar y\u00fczde elli indirimli olarak uygulan\u0131r.<\/p>\n<p><strong><u>Beyan ve \u00d6deme<\/u><\/strong><\/p>\n<p>Turizm pay\u0131, Katma De\u011fer Vergisi Kanunu&#8217;na g\u00f6re vergi m\u00fckellefinin tabi oldu\u011fu vergilendirme d\u00f6nemini takip eden ay\u0131n yirmi d\u00f6rd\u00fcnc\u00fc g\u00fcn\u00fc sonuna kadar ilgililerin gelir veya kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 oldu\u011fu vergi dairesine (gelir veya kurumlar vergisi m\u00fckellefiyeti bulunmayanlar taraf\u0131ndan ise Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca belirlenecek vergi dairesine) beyan edilir.<\/p>\n<p>\u00d6deme ise beyanname verilen ay\u0131n \u00a0yirmi alt\u0131nc\u0131 g\u00fcn\u00fc ak\u015fam\u0131na kadar\u00a0yap\u0131lacakt\u0131r.<\/p>\n<p>Tahsil edilen turizm pay\u0131n\u0131n y\u00fczde be\u015fi, genel b\u00fct\u00e7e geliri olarak ayr\u0131ld\u0131ktan sonra kalan k\u0131sm\u0131 emanet hesab\u0131na al\u0131n\u0131r ve en ge\u00e7 takip eden ay\u0131n yirminci g\u00fcn\u00fc Ajans&#8217;\u0131n banka hesab\u0131na aktar\u0131l\u0131r.<\/p>\n<p><strong><u>Turizm Pay\u0131n\u0131n Gider Kayd\u0131<\/u><\/strong><\/p>\n<p>\u00d6denen turizm pay\u0131, kurumlar vergisi ve gelir vergisi m\u00fckellefleri taraf\u0131ndan matraha esas kazanc\u0131n tespitinde gider olarak dikkate al\u0131n\u0131r.<\/p>\n<p><strong><u>Y\u00fcr\u00fcrl\u00fck<\/u><\/strong><\/p>\n<p>Kanun&#8217;un turizm pay\u0131 d\u0131\u015f\u0131ndaki h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>Kanun&#8217;un turizm pay\u0131na ili\u015fkin 6. maddesi ise 1 Ekim 2019 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 15 Temmuz 2019 tarih ve 30832 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 7138 say\u0131l\u0131 T\u00fcrkiye Turizm Tan\u0131t\u0131m ve Geli\u015ftirme Ajans\u0131 [&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-14715","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>\u00c7e\u015fitli Ticari \u0130\u015fletmelere &quot;Turizm Pay\u0131&quot; \u00d6deme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Getirildi<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 15 Temmuz 2019 tarih ve 30832 say\u0131l\u0131 Resmi Gazete&#039;de yay\u0131mlanan 7138 say\u0131l\u0131 T\u00fcrkiye Turizm Tan\u0131t\u0131m ve Geli\u015ftirme Ajans\u0131 Hakk\u0131nda Kanun\" \/>\n<meta name=\"robots\" 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