{"id":15134,"date":"2020-03-25T14:54:54","date_gmt":"2020-03-25T14:54:54","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=15134"},"modified":"2022-06-09T12:46:40","modified_gmt":"2022-06-09T12:46:40","slug":"geri-kazanim-katilim-beyannamelerine-iliskin-yeni-duzenleme","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/03\/25\/geri-kazanim-katilim-beyannamelerine-iliskin-yeni-duzenleme\/","title":{"rendered":"Geri Kazan\u0131m Kat\u0131l\u0131m Beyannamelerine \u0130li\u015fkin Yeni D\u00fczenleme"},"content":{"rendered":"

Yeni Geli\u015fmeler<\/strong><\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 (“Bakanl\u0131k<\/strong>“), 22 Mart 2020 tarihinde Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesi Genel Tebli\u011f’inde (“Tebli\u011f<\/strong>“) de\u011fi\u015fiklikler yaparak, \u00c7evre Kanunu’na ekli (1) say\u0131l\u0131 listede bulunan \u00fcr\u00fcnler i\u00e7in \u00f6denecek geri kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan d\u00f6nemlerini belirledi. De\u011fi\u015fikli\u011fe tabi olacak \u00fcr\u00fcnler aras\u0131nda plastik po\u015fetler de bulunuyor.<\/p>\n

Ne De\u011fi\u015fecek?<\/strong><\/p>\n

\u00c7evre Kanunu kapsam\u0131nda, plastik po\u015fet ve Kanun’da listelenen di\u011fer \u00fcr\u00fcnleri piyasaya arz eden sat\u0131\u015f noktalar\u0131 ile piyasaya arz eden\/ithalat\u00e7\u0131lar\u0131n, ilgili vergi dairelerine geri kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan\u0131nda bulunmalar\u0131 gerekmektedir. Bakanl\u0131k, Tebli\u011f’de yapt\u0131\u011f\u0131 de\u011fi\u015fiklikler ile, beyan d\u00f6nemlerini yeniden d\u00fczenledi.<\/p>\n

M\u00fclga d\u00fczenlemede beyan d\u00f6nemleri, kurumlar vergisi m\u00fckellefleri i\u00e7in ayl\u0131k, di\u011fer m\u00fckellefler i\u00e7in \u00fc\u00e7 ayl\u0131k olarak belirlenmi\u015fti. Yeni d\u00fczenlemede bu ayr\u0131m ortadan kald\u0131r\u0131ld\u0131 ve beyan d\u00f6nemleri 2020 y\u0131l\u0131 i\u00e7in alt\u0131 ayl\u0131k, 2021 y\u0131l\u0131 ve devam\u0131 i\u00e7in \u00fc\u00e7 ayl\u0131k olarak belirlendi. Bakanl\u0131k, yap\u0131lan de\u011fi\u015fiklikler do\u011frultusunda Tebli\u011f’in 4. ve 12\/B maddelerinde yer alan \u00f6rnekleri de g\u00fcncelledi.<\/p>\n

Ayr\u0131ca, Ocak\/2020 ve \u015eubat\/2020 d\u00f6nemleri i\u00e7in beyanname veren m\u00fckelleflerin 2020 y\u0131l\u0131n\u0131n ilk alt\u0131 ayl\u0131k d\u00f6nemi i\u00e7in verecekleri beyannamelere daha \u00f6nce beyanname erdikleri d\u00f6nemlere ili\u015fkin bilgileri dahil etmeleri gerekmeyecek.<\/p>\n

Tebli\u011f’de yap\u0131lan de\u011fi\u015fikliklere buradan<\/a><\/u> ula\u015fabilirsiniz.<\/p>\n

Sonu\u00e7<\/strong><\/p>\n

Bakanl\u0131k, Tebli\u011f’de yapt\u0131\u011f\u0131 de\u011fi\u015fiklikler kapsam\u0131nda geri kazan\u0131m kat\u0131l\u0131m pay\u0131 beyan d\u00f6nemlerini uzatt\u0131. Plastik po\u015fet ve \u00c7evre Kanunu’nda \u00f6ng\u00f6r\u00fclen di\u011fer \u00fcr\u00fcnleri piyasaya arz eden t\u00fcm sat\u0131\u015f noktalar\u0131 ve ithalat\u00e7\u0131lar, Tebli\u011f’de yap\u0131lan de\u011fi\u015fiklikleri dikkatle incelemeli, Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamelerini Tebli\u011f’de \u00f6ng\u00f6r\u00fclen s\u00fcrelere uygun \u015fekilde ilgili vergi dairelerine sunmal\u0131d\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Yeni Geli\u015fmeler Hazine ve Maliye Bakanl\u0131\u011f\u0131 (“Bakanl\u0131k“), 22 Mart 2020 tarihinde Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesi Genel Tebli\u011f’inde (“Tebli\u011f“) de\u011fi\u015fiklikler […]<\/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-15134","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\nGeri Kazan\u0131m Kat\u0131l\u0131m Beyannamelerine \u0130li\u015fkin Yeni D\u00fczenleme<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler Hazine ve Maliye Bakanl\u0131\u011f\u0131 ("Bakanl\u0131k"), 22 Mart 2020 tarihinde Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesi Genel Tebli\u011f'inde 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