{"id":15306,"date":"2020-03-30T13:09:30","date_gmt":"2020-03-30T13:09:30","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=15306"},"modified":"2022-06-09T12:46:54","modified_gmt":"2022-06-09T12:46:54","slug":"covid-19-turizm-sektorune-iliskin-duzenlemeler","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/03\/30\/covid-19-turizm-sektorune-iliskin-duzenlemeler\/","title":{"rendered":"COVID-19: Turizm Sekt\u00f6r\u00fcne \u0130li\u015fkin D\u00fczenlemeler"},"content":{"rendered":"<p><strong>Giri\u015f<\/strong><\/p>\n<p>\u0130lk olarak Aral\u0131k 2019&#8217;da ortaya \u00e7\u0131kan COVID-19 hastal\u0131\u011f\u0131, d\u00fcnyan\u0131n bir\u00e7ok \u00fclkesine yay\u0131larak k\u0131sa bir zamanda salg\u0131n hastal\u0131k haline geldi ve 11 Mart 2020 tarihinde D\u00fcnya Sa\u011fl\u0131k \u00d6rg\u00fct\u00fc, COVID-19&#8217;u birden fazla \u00fclkede yay\u0131lan ve fazla say\u0131da insan\u0131 tehdit eden bula\u015f\u0131c\u0131 bir hastal\u0131k olarak (<em>pandemi<\/em>) ilan etti.<\/p>\n<p>COVID-19 salg\u0131n\u0131 sebebiyle yap\u0131lan rezervasyonlar bireysel olarak iptal edilmeye ba\u015fland\u0131, bunun yan\u0131 s\u0131ra d\u00fcnyadaki bir\u00e7ok \u00fclke gibi T\u00fcrkiye de COVID-19 salg\u0131n\u0131n\u0131n \u00f6nlenmesi amac\u0131yla yurti\u00e7i ve yurtd\u0131\u015f\u0131 seyahat ve u\u00e7u\u015f yasaklar\u0131 getirdi. Bu seyahat yasaklar\u0131 ve rezervasyon iptallerinin, turizm sezonunun a\u00e7\u0131ld\u0131\u011f\u0131 ve T\u00fcrkiye\u2019ye gelen turist say\u0131s\u0131n\u0131n ivme kazand\u0131\u011f\u0131 Mart ay\u0131na denk gelmesi turizm alan\u0131nda faaliyet g\u00f6steren i\u015fletme ve yat\u0131r\u0131mc\u0131lar\u0131 olumsuz olarak etkiledi.<\/p>\n<p>Bu ya\u015fanan olumsuz geli\u015fmelerin etkilerini azaltmak amac\u0131yla, turizm sekt\u00f6r\u00fcn\u00fc de ilgilendiren bir dizi \u00f6nlemler al\u0131nd\u0131.<\/p>\n<p><strong>Muhtasar ve katma de\u011fer vergisi \u00f6demelerinin 6 ay ertelenmesi<\/strong><\/p>\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131, 24.03.2020 tarih ve 31078 (M\u00fckerrer) say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi (\u201c<strong>Tebli\u011f<\/strong>\u201d)\u00a0 ile COVID-19 salg\u0131n\u0131ndan ve bu kapsamda al\u0131nan tedbirlerden do\u011frudan etkilenen tur operat\u00f6rleri ve seyahat acenteleri de dahil konaklama faaliyetlerinde bulunan m\u00fckelleflerin (\u201c<strong>Turizm \u0130\u015fletmeleri<\/strong>\u201d), 213 say\u0131l\u0131 Vergi Usul Kanunu&#8217;nun m\u00fccbir sebep h\u00fck\u00fcmlerinden faydaland\u0131r\u0131lmas\u0131 hakk\u0131nda a\u00e7\u0131klamalarda bulundu.<\/p>\n<p>Yukar\u0131da belirtilen Tebli\u011f kapsamda m\u00fccbir sebep halinde oldu\u011fu kabul edilen Turizm \u0130\u015fletmeleri ile ilgili olarak;<\/p>\n<ul>\n<li>27.04.2020, 27.05.2020 ve 26.06.2020 tarihine kadar verilmesi gereken Mart-Nisan-May\u0131s\/2020 Muhtasar Beyannameleri (Muhtasar ve Prim Hizmet Beyannameleri d\u00e2hil) ve Katma De\u011fer Vergisi Beyannamelerinin verilme s\u00fcrelerinin <strong>27.07.2020 sonuna kadar;<\/strong> bu kapsamdaki beyannamelere istinaden tahakkuk eden vergilerin \u00f6deme s\u00fcrelerinin s\u0131ras\u0131yla <strong>27.10.2020, 27.11.2020 ve 28.12.2020 g\u00fcn\u00fc sonuna kadar<\/strong>,<\/li>\n<li>30.04.2020, 01.06.2020 ve 30.06.2020 tarihine kadar verilmesi gereken Mart-Nisan-May\u0131s\/2020 \u201cForm Ba-Bs\u201d bildirimlerinin verilme s\u00fcrelerinin <strong>27.07.2020<\/strong> <strong>g\u00fcn\u00fc sonuna kadar<\/strong>,<\/li>\n<li>30.04.2020, 01.06.2020 ve 30.06.2020 tarihine kadar olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken Mart-Nisan-May\u0131s\/2020 e-Defterlerinin olu\u015fturulma ve imzalanma ile, ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 bilgi i\u015flem sistemine y\u00fcklenmesi gereken Mart-Nisan-May\u0131s\/2020 \u201cElektronik Defter Beratlar\u0131\u201dn\u0131n y\u00fcklenme s\u00fcrelerinin <strong>27.07.2020 g\u00fcn\u00fc sonuna kadar<\/strong><\/li>\n<\/ul>\n<p>uzat\u0131ld\u0131.<\/p>\n<p><strong>Konaklama vergisi uygulamas\u0131n\u0131n ertelenmesi<\/strong><\/p>\n<p>26.03.2020 tarihinde 7226 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201c<strong>Kanun<\/strong>\u201d) 31080 say\u0131l\u0131 m\u00fckerrer Resmi Gazetede yay\u0131mland\u0131.<\/p>\n<p>Kanun\u2019un 51. Maddesinde \u00f6ng\u00f6r\u00fclen de\u011fi\u015fiklikle birlikte konaklama vergisinin 01.04.2020 olan y\u00fcr\u00fcrl\u00fck tarihi 01.01.2021 olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>Turizm tesisleri yap\u0131lmak \u00fczere tahsis edilen kamu arazilerine ili\u015fkin \u00f6demelerin ertelenmesi<\/strong><\/p>\n<p>Yukar\u0131da an\u0131lan Kanun kapsam\u0131nda, ilgili bakanl\u0131klar taraf\u0131ndan \u00fczerinde turizm tesisleri yap\u0131lmak \u00fczere adlar\u0131na kamu arazisi tahsis edilen K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131\u2019ndan belgeli (\u00f6rne\u011fin Turizm \u0130\u015fletme Belgesi\u2019ne sahip) yat\u0131r\u0131mc\u0131lar ve i\u015fletmecilerden 01.03.2020 ile 30.06.2020 tarihi aras\u0131ndaki d\u00f6nemde tahsil edilmesi gereken kira, kesin izin, kesin tahsis, irtifak hakk\u0131, kullanma izni, yararlanma, ilave yararlanma bedelleri ve has\u0131lat paylar\u0131 ba\u015fvuru \u015fart\u0131 aranmaks\u0131z\u0131n alt\u0131 ay ertelendi. 30.06.2020 tarihinden sonra bu alacaklar, erteleme s\u00fcresi sonuna kadar herhangi bir zam veya faiz uygulanmadan tahsil edilecektir.<\/p>\n<p>Ayr\u0131ca, K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131\u2019ndan belgeli turizm tesislerinin yat\u0131r\u0131mc\u0131lar\u0131 ve i\u015fletmecilerinden bu faaliyetleri dolay\u0131s\u0131yla hazine ta\u015f\u0131nmazlar\u0131n\u0131 izinsiz kullan\u0131mlar\u0131ndan dolay\u0131 01.03.2020 ile 30.06.2020 tarihi aras\u0131ndaki d\u00f6nemde tahsil edilmesi gereken ecrimisillerin \u00f6deme s\u00fcreleri de yine ba\u015fvuru \u015fart\u0131 aranmaks\u0131z\u0131n alt\u0131 ay s\u00fcre ile ertelendi.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Tebli\u011f ve Kanun kapsam\u0131na giren Turizm \u0130\u015fletmeleri\u2019nin ertelenen vergi \u00f6devleri, kira, kesin izin, kesin tahsis, irtifak hakk\u0131, kullanma izni, yararlanma, ilave yararlanma bedelleri ve has\u0131lat paylar\u0131 \u00f6demelerinin yerine getirilmesinde yukar\u0131da belirtilen s\u00fcrelere dikkat edilmesi \u00f6nem arz etmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Giri\u015f \u0130lk olarak Aral\u0131k 2019&#8217;da ortaya \u00e7\u0131kan COVID-19 hastal\u0131\u011f\u0131, d\u00fcnyan\u0131n bir\u00e7ok \u00fclkesine yay\u0131larak k\u0131sa bir zamanda salg\u0131n hastal\u0131k haline geldi [&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":[120,149],"tags":[100],"class_list":["post-15306","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","category-covid-19-tr","tag-real-estate-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>COVID-19: Turizm 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