{"id":15021,"date":"2020-03-24T09:47:06","date_gmt":"2020-03-24T09:47:06","guid":{"rendered":"https:\/\/www.esin.av.tr\/?post_type=coronahelpdesk&#038;p=15021"},"modified":"2022-06-09T12:45:24","modified_gmt":"2022-06-09T12:45:24","slug":"vergisel-yukumluluklere-iliskin-covid-19-onlemleri","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/03\/24\/vergisel-yukumluluklere-iliskin-covid-19-onlemleri\/","title":{"rendered":"Vergisel Y\u00fck\u00fcml\u00fcl\u00fcklere \u0130li\u015fkin COVID-19 \u00d6nlemleri"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>Cumhurba\u015fkan\u0131 Recep Tayyip Erdo\u011fan, koronavir\u00fcs de\u011ferlendirme toplant\u0131s\u0131 sonras\u0131 18 Mart 2020&#8217;de ger\u00e7ekle\u015ftirdi\u011fi millete sesleni\u015f konu\u015fmas\u0131nda vergisel y\u00fck\u00fcml\u00fcl\u00fcklerle ilgili olarak a\u015fa\u011f\u0131daki tedbirlerin al\u0131naca\u011f\u0131n\u0131 a\u00e7\u0131klad\u0131:<\/p>\n<ul>\n<li>Perakende, AVM, Demir-\u00c7elik, Otomotiv, Lojistik-Ula\u015f\u0131m, Sinema-Tiyatro, Konaklama, Yiyecek-\u0130\u00e7ecek, Tekstil-Konfeksiyon ve Etkinlik-Organizayon sekt\u00f6rleri i\u00e7in Muhtasar ve KDV tevkifat\u0131 ile SGK primlerinin Nisan, May\u0131s ve Haziran \u00f6demelerinin 6&#8217;\u015far ay ertelenmesi.<\/li>\n<li>Konaklama Vergisi&#8217;nin Kas\u0131m ay\u0131na kadar uygulanmamas\u0131.<\/li>\n<li>\u0130\u00e7 havayolu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda 3 ay s\u00fcreyle KDV oran\u0131n\u0131n y\u00fczde 18&#8217;den y\u00fczde 1&#8217;e indirilmesi.<\/li>\n<li>Stopaj gibi kayna\u011f\u0131nda yap\u0131lan kesintilerin \u00f6demelerini i\u00e7eren muhtasar beyannamelerin s\u00fcrelerinin 3 ay ertelenmesi.<\/li>\n<\/ul>\n<p>Bu kapsamda, \u015fimdiye kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8217;n\u0131n resmi sitesinde koronavir\u00fcs \u00f6nlemlerine ili\u015fkin olarak yap\u0131lan duyurular a\u015fa\u011f\u0131daki gibidir:<\/p>\n<p><strong>1.Muhtasar ve Katma De\u011fer Vergisi \u00d6demelerinin 6 Ay Ertelenmesine Y\u00f6nelik A\u00e7\u0131klama<\/strong><\/p>\n<ul>\n<li>Koronavir\u00fcs (COVID-19) salg\u0131n\u0131ndan do\u011frudan etkilenen m\u00fckelleflerin Nisan, May\u0131s ve Haziran aylar\u0131nda \u00f6demeleri gereken muhtasar (\u00fccret, kira, serbest meslek kazanc\u0131 d\u00e2hil olmak \u00fczere muhtasar beyanname ile beyan edilen t\u00fcm tevkifatlar) ve katma de\u011fer vergilerinin (katma de\u011fer vergisi ve katma de\u011fer vergisi tevkifat\u0131na ili\u015fkin olanlar) \u00f6demelerinin 6 ay ertelenmesine y\u00f6nelik olarak gerekli \u00e7al\u0131\u015fmalar yap\u0131lmaktad\u0131r.<\/li>\n<li>Bu kapsamda bahse konu \u00f6demeleri 6 ay s\u00fcre ile ertelenen m\u00fckelleflerin faaliyet alanlar\u0131 ana hatlar\u0131 ile a\u015fa\u011f\u0131da yer almaktad\u0131r.<\/li>\n<\/ul>\n<p>S\u00f6z konusu faaliyet alanlar\u0131na y\u00f6nelik detayl\u0131 a\u00e7\u0131klamalar ile uygulamaya ili\u015fkin esaslar ileride yap\u0131lacak a\u00e7\u0131klamalarda duyurulacakt\u0131r.<\/p>\n<ul>\n<li>M\u00fccbir Sebep Halinden Faydalanacak M\u00fckellef Gruplar\u0131:<\/li>\n<\/ul>\n<ol>\n<li>Perakende Ticaret ve Al\u0131\u015f Veri\u015f MerkezleriMarket, b\u00fcfe, bakkal, \u015fark\u00fcteri, manav, dondurmac\u0131, tuhafiye, kasap, in\u015faat malzemeleri sat\u0131\u015f\u0131, k\u00fc\u00e7\u00fck ev e\u015fyalar\u0131 ile beyaz e\u015fya sat\u0131\u015f\u0131, mobilya sat\u0131\u015f\u0131, ev tekstili, kitap ve k\u0131rtasiye, gazete ve dergi, ayakkab\u0131 ve giyim e\u015fyas\u0131 perakende sat\u0131\u015f\u0131, oyuncak\u00e7\u0131, t\u0131bbi ve ortopedik \u00fcr\u00fcnler, eczane, kuyumcu, \u00e7i\u00e7ek\u00e7i, pazarc\u0131lar, bal\u0131k\u00e7\u0131lar, pastane ve f\u0131r\u0131nlar, ki\u015fisel bak\u0131m ve kozmetik \u00fcr\u00fcnlerinin sat\u0131\u015f\u0131 vb. her t\u00fcrl\u00fc \u00fcr\u00fcn\u00fcn perakende olarak sat\u0131\u015f\u0131na y\u00f6nelik faaliyetler ile al\u0131\u015fveri\u015f merkezleri ve buralarda perakende sat\u0131\u015f faaliyetinde bulunanlar.2. Demir \u00c7elik ve Metal Sanayii\n<p>Demir, \u00e7elik, al\u00fcminyum, bak\u0131r, kur\u015fun, \u00e7inko, kalay imalat\u0131 ile bunlar\u0131n imalat\u00e7\u0131lar taraf\u0131ndan sat\u0131\u015f\u0131.<\/p>\n<p>3. Otomotiv<\/p>\n<p>Otomobil, kamyon, kamyonet, otob\u00fcs, minib\u00fcs, midib\u00fcs, trakt\u00f6r, motosiklet, r\u00f6mork, karavan gibi t\u00fcm motorlu kara ta\u015f\u0131tlar\u0131n\u0131n imalat\u0131 ile toptan ve perakende sat\u0131\u015f\u0131.<\/p>\n<p>4. Lojistik-Ula\u015f\u0131m<\/p>\n<p>Hava, kara, demiryolu, deniz ve her t\u00fcrl\u00fc suyolu ile yap\u0131lan her t\u00fcrl\u00fc \u015fehir i\u00e7i ve \u015fehirleraras\u0131 y\u00fck ve yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131, otoyol, t\u00fcnel ve k\u00f6pr\u00fc i\u015fletmecili\u011fi, depolama ve antrepoculuk faaliyetleri, havaalan\u0131 yer hizmetleri gibi her t\u00fcrl\u00fc lojistik ve ula\u015f\u0131m hizmetleri.<\/p>\n<p>5. Sinema ve Tiyatro Faaliyetleri<\/p>\n<p>Tiyatro, opera, bale, sinema, konser gibi her t\u00fcrl\u00fc sanatsal faaliyetler.<\/p>\n<p>6. Konaklama<\/p>\n<p>Otel, motel, pansiyon, tatil k\u00f6y\u00fc gibi konaklama faaliyetleri, tur operat\u00f6r\u00fc ve seyahat acenteli\u011fi faaliyetleri, rezervasyon hizmetleri gibi her t\u00fcrl\u00fc konaklama ve buna ili\u015fkin faaliyetler.<\/p>\n<p>7. Yiyecek ve \u0130\u00e7ecek Hizmetleri<\/p>\n<p>Lokanta, kafe, k\u0131raathane, kahvehane, \u00e7ay ocaklar\u0131, kantinler, ula\u015f\u0131m ara\u00e7lar\u0131nda bulunan b\u00fcfeler gibi her t\u00fcrl\u00fc yiyecek ve i\u00e7eceklerin sunumuna y\u00f6nelik hizmetler.<\/p>\n<p>8. Tekstil ve Konfeksiyon Faaliyetleri<\/p>\n<p>Kuma\u015f ve iplik imalat\u0131, her t\u00fcrl\u00fc pamuktan, y\u00fcnden, tiftikten, elyaftan ve kuma\u015ftan mamul \u00fcr\u00fcnlerin imalat\u0131 ile giyim ve ev tekstili \u00fcr\u00fcnlerinin imalat\u0131 ile sat\u0131\u015f\u0131 gibi her t\u00fcrl\u00fc tekstil ve konfeksiyon imalat ve sat\u0131\u015f\u0131.<\/p>\n<p>9. Etkinlik ve Organizasyon<\/p>\n<p>G\u00f6steri, kongre, konferans, ticari fuar ve etkinliklerin organizasyonu ile internet kafe, oyun, d\u00fc\u011f\u00fcn ve nik\u00e2h salonu, spor merkezleri gibi yerlerde ger\u00e7ekle\u015ftirilen her t\u00fcrl\u00fc etkinlik ve organizasyon faaliyetleri.<\/li>\n<\/ol>\n<p><strong>2.Koronavir\u00fcs \u0130le Etkin M\u00fccadele Kapsam\u0131nda Al\u0131nan Baz\u0131 Tedbirler Hakk\u0131nda Duyuru<\/strong><\/p>\n<ul>\n<li>10 Nisan 2020 tarihine kadar vergi dairesine verilmesi gereken t\u00fcm dilek\u00e7elerin \u0130nteraktif Vergi Dairesi uygulamas\u0131 \u00fczerinden elektronik ortamda verilmesi ya da posta yoluyla g\u00f6nderilmesi gerekmektedir. Bu \u00e7er\u00e7evede; i\u015fe ba\u015flama, i\u015fi b\u0131rakma, \u015fube a\u00e7\u0131l\u0131\u015f-kapan\u0131\u015f, borcu yoktur yaz\u0131s\u0131, m\u00fckellefiyet durum yaz\u0131s\u0131, tecil ba\u015fvurusu, uzla\u015fma talebi vb. t\u00fcm dilek\u00e7eler elektronik ortamda \u0130nteraktif Vergi Dairesi&#8217;nin web (ivd.gib.gov.tr) veya mobil uygulamas\u0131 (G\u0130B Mobil) \u00fczerinden ya da posta yoluyla g\u00f6nderilecektir.<\/li>\n<li>10 Nisan 2020 tarihine kadar gayrimenkul sermaye irad\u0131, menkul sermaye irad\u0131, \u00fccret ile di\u011fer kazan\u00e7 ve iratlar i\u00e7in sadece Haz\u0131r Beyan Sistemi \u00fczerinden beyannameler verilecektir. Bilindi\u011fi \u00fczere 31 Mart 2020 tarihine kadar verilmesi gereken gelir vergisi beyannamelerinin verilme s\u00fcresi 30 Nisan 2020 tarihine kadar uzat\u0131lm\u0131\u015f olup, belirtilen gelir unsurlar\u0131na ili\u015fkin gelir vergisi beyannameleri Haz\u0131r Beyan Sistemi \u00fczerinden web (hazirbeyan.gib.gov.tr) veya mobil uygulamalar\u0131n\u0131 kullanarak ya da posta yolu ile g\u00f6nderilebilecektir.<\/li>\n<li>Kredi kart\u0131 ile \u0130nteraktif Vergi Dairesi \u00fczerinden veya anla\u015fmal\u0131 bankalar arac\u0131l\u0131\u011f\u0131yla \u00f6denebilen vergi, har\u00e7 ve idari para cezas\u0131 ile de\u011ferli ka\u011f\u0131t bedellerine ili\u015fkin \u00f6demeler 10 Nisan 2020 tarihine kadar vergi dairesi vezneleri yerine \u0130nteraktif Vergi Dairesi \u00fczerinden veya anla\u015fmal\u0131 bankalar arac\u0131l\u0131\u011f\u0131yla yap\u0131lacakt\u0131r.<\/li>\n<li>Kurumlar vergisi m\u00fckelleflerinin vergi \u00f6demeleri vergi dairelerinin vezneleri yerine alternatif \u00f6deme kanallar\u0131 (\u0130nteraktif Vergi Dairesi, anla\u015fmal\u0131 bankalar ve PTT) kullanmak suretiyle ger\u00e7ekle\u015ftirilecektir.<\/li>\n<li>T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131 olmayan ki\u015filer, potansiyel vergi kimlik numaras\u0131 taleplerini \u0130nteraktif Vergi Dairesi&#8217;nin web (ivd.gib.gov.tr) uygulamas\u0131 \u00fczerinden ger\u00e7ekle\u015ftirecek ve potansiyel vergi kimlik numaras\u0131 elektronik ortamda olu\u015fturularak kendilerine tevsik edici resmi belge s\u00f6z konusu uygulama \u00fczerinden sunulacakt\u0131r. Bu nedenle T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131 olmayan ki\u015filerin potansiyel vergi kimlik numaras\u0131 almak i\u00e7in bundan b\u00f6yle vergi dairelerine m\u00fcracaat etmelerine gerek bulunmamaktad\u0131r.<\/li>\n<\/ul>\n<p><strong>3.Uzat\u0131lan Beyanname, Bildirim ve \u00d6deme S\u00fcreleri<\/strong><\/p>\n<ul>\n<li>17 Mart 2020 tarihli ve 125 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fcleri ile 31 Mart 2020 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2019 takvim y\u0131l\u0131na ait y\u0131ll\u0131k gelir vergisi beyannamelerinin verilme s\u00fcreleri ile bu beyannameler \u00fczerine tahakkuk eden vergilerin \u00f6deme s\u00fcreleri 30 Nisan 2020 Per\u015fembe g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>23 Mart 2020 tarihli ve 126 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fcleri ile,\n<ul>\n<li>26 Mart 2020 g\u00fcn\u00fc sonuna kadar verilmesi gereken Katma De\u011fer Vergisi Beyannamelerinin verilme s\u00fcreleri ile bu beyannameler \u00fczerine tahakkuk eden vergilerin \u00f6deme s\u00fcreleri 24 Nisan 2020 Cuma g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>31 Mart 2020 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2020\/\u015eubat d\u00f6nemine ili\u015fkin &#8220;Form Ba&#8221; ve &#8220;Form Bs&#8221; bildirimlerinin verilme s\u00fcresi 30 Nisan 2020 Per\u015fembe g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>31 Mart 2020 g\u00fcn\u00fc sonuna kadar olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e-Defterlerin olu\u015fturulma ve imzalanma s\u00fcresi ile ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken \u201cElektronik Defter Beratlar\u0131\u201dn\u0131n y\u00fcklenme s\u00fcresi 30 Nisan 2020 Per\u015fembe g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>4.Havayolu ile Yolcu Ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 Hizmetlerinde KDV Oran\u0131 D\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/strong><\/p>\n<ul>\n<li>1 Nisan 2020 tarihi itibariyle, hava yolu ile yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmetlerinde KDV oran\u0131 30 Haziran 2020 tarihine kadar (bu tarih dahil) %1&#8217;e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/li>\n<\/ul>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Cumhurba\u015fkan\u0131&#8217;n\u0131n a\u00e7\u0131klamalar\u0131 do\u011frultusunda, koronavir\u00fcs salg\u0131n\u0131n\u0131n olumsuz mali etkilerine y\u00f6nelik gerekli vergisel \u00f6nlemlerin al\u0131nd\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. \u00d6nlemlere ili\u015fkin yasal d\u00fczenlemeler ve duyurular yap\u0131ld\u0131k\u00e7a sizlerle payla\u015fmaya devam edece\u011fiz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme Cumhurba\u015fkan\u0131 Recep Tayyip Erdo\u011fan, koronavir\u00fcs de\u011ferlendirme toplant\u0131s\u0131 sonras\u0131 18 Mart 2020&#8217;de ger\u00e7ekle\u015ftirdi\u011fi millete sesleni\u015f konu\u015fmas\u0131nda vergisel y\u00fck\u00fcml\u00fcl\u00fcklerle ilgili [&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":[152],"class_list":["post-15021","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-covid-19-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vergisel Y\u00fck\u00fcml\u00fcl\u00fcklere \u0130li\u015fkin COVID-19 \u00d6nlemleri<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme Cumhurba\u015fkan\u0131 Recep Tayyip Erdo\u011fan, koronavir\u00fcs de\u011ferlendirme toplant\u0131s\u0131 sonras\u0131 18 Mart 2020&#039;de 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