{"id":17933,"date":"2020-11-19T10:22:38","date_gmt":"2020-11-19T10:22:38","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=17933"},"modified":"2022-06-09T13:09:22","modified_gmt":"2022-06-09T13:09:22","slug":"7256-sayili-kanunun-vergiyi-ilgilendiren-duzenlemeleri","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/11\/19\/7256-sayili-kanunun-vergiyi-ilgilendiren-duzenlemeleri\/","title":{"rendered":"7256 Say\u0131l\u0131 Kanun&#8217;un Vergiyi \u0130lgilendiren D\u00fczenlemeleri"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>17.11.2020 tarih ve 31307 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 7256 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (&#8220;<strong>7256 say\u0131l\u0131 Kanun<\/strong>&#8220;) ile vergiyi ilgilendiren bir\u00e7ok hususta \u00e7e\u015fitli de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/p>\n<p>Yap\u0131lan de\u011fi\u015fikliklerden \u00f6nemli bulduklar\u0131m\u0131za ili\u015fkin \u00f6zet bilgiler bu duyurumuzun konusunu olu\u015fturmaktad\u0131r.<\/p>\n<p><strong>7256 say\u0131l\u0131 Kanun ile Ne Gibi De\u011fi\u015fiklikler Yap\u0131ld\u0131?<\/strong><\/p>\n<ul>\n<li>193 say\u0131l\u0131 Gelir Vergisi Kanunu&#8217;nun (&#8220;<strong>GVK<\/strong>&#8220;) 94. maddesinde yap\u0131lan de\u011fi\u015fiklikle tam m\u00fckellef sermaye \u015firketlerinin iktisap ettikleri kendi paylar\u0131n\u0131,<\/li>\n<\/ul>\n<ol>\n<li>Sermaye azalt\u0131m\u0131 yoluyla itfa etmeleri h\u00e2linde iktisap bedeli ile hisse senetlerinin veya ortakl\u0131k paylar\u0131n\u0131n itibari de\u011feri aras\u0131ndaki fark tutar sermaye azalt\u0131m\u0131na ili\u015fkin karar\u0131n ticaret sicilinde tescil edildi\u011fi tarih,<\/li>\n<li>\u0130ktisap bedelinin alt\u0131nda bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda elden \u00e7\u0131karmalar\u0131 h\u00e2linde iktisap bedeli ile elden \u00e7\u0131karma bedeli aras\u0131ndaki fark tutar elden \u00e7\u0131karma tarihi,<\/li>\n<li>\u0130ktisap ettikleri tarihten itibaren iki tam y\u0131l i\u00e7erisinde, sermaye azalt\u0131m\u0131 yoluyla itfa etmemeleri veya elden \u00e7\u0131karmamalar\u0131 h\u00e2linde, iktisap bedeli ile hisse senetlerinin veya ortakl\u0131k paylar\u0131n\u0131n itibari de\u011feri aras\u0131ndaki fark tutar iktisap tarihinden itibaren iki tam y\u0131ll\u0131k s\u00fcrenin son g\u00fcn\u00fc<\/li>\n<\/ol>\n<p>itibariyle da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 say\u0131lacak ve bu tutarlar \u00fczerinden %15 oran\u0131nda vergi tevkifat\u0131 yap\u0131lacak. Bu kapsamda tevkif edilen vergiler herhangi bir vergiden mahsup edilemeyecek.<\/p>\n<ul>\n<li>GVK&#8217;n\u0131n menkul k\u0131ymetlerden elde edilen gelirlerin vergilendirilmesine ili\u015fkin Ge\u00e7ici 67. maddesinde yap\u0131lan de\u011fi\u015fiklikle d\u00f6viz, k\u0131ymetli madenler ve Sermaye Piyasas\u0131 Kurulu&#8217;nca belirlenen di\u011fer varl\u0131klar \u00fczerine yap\u0131lan kald\u0131ra\u00e7l\u0131 i\u015flemlere ili\u015fkin s\u00f6zle\u015fmeler de sermaye piyasas\u0131 arac\u0131 tan\u0131m\u0131na d\u00e2hil edildi ve 31.12.2020&#8217;de sona eren maddenin uygulama s\u00fcresi 31.12.2025&#8217;e uzat\u0131ld\u0131.<\/li>\n<li>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu&#8217;nun 32. maddesinde yap\u0131lan de\u011fi\u015fiklikle paylar\u0131n\u0131n en az %20&#8217;si ilk defa i\u015flem g\u00f6rmek \u00fczere Borsa \u0130stanbul Pay Piyasas\u0131nda halka arz edilen kurumlar\u0131n kurum kazan\u00e7lar\u0131na uygulanacak kurumlar vergisi oran\u0131n\u0131n, paylar\u0131n halka arz edildi\u011fi hesap d\u00f6neminden ba\u015flamak \u00fczere be\u015f hesap d\u00f6nemi i\u00e7in 2 puan indirimli olarak uygulanmas\u0131 sa\u011fland\u0131. Ancak, bankalar, finansal kiralama \u015firketleri, faktoring \u015firketleri, finansman \u015firketleri, \u00f6deme ve elektronik para kurulu\u015flar\u0131, yetkili d\u00f6viz m\u00fcesseseleri, varl\u0131k y\u00f6netim \u015firketleri, sermaye piyasas\u0131 kurumlar\u0131 ile sigorta ve reas\u00fcrans \u015firketleri ve emeklilik \u015firketleri bu indirimden yararlanamayacak.<\/li>\n<li>3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu&#8217;nun Ge\u00e7ici 17. maddesinde yap\u0131lan de\u011fi\u015fiklikle d\u00e2hilde i\u015fleme ve ge\u00e7ici kabul rejimi kapsam\u0131nda ihra\u00e7 edilen mallar\u0131n \u00fcretiminde kullan\u0131lacak maddelere y\u00f6nelik tecil-terkin uygulanmas\u0131n\u0131n s\u00fcresi 31.12.2020&#8217;den 31.12.2025 tarihine uzat\u0131ld\u0131.<\/li>\n<li>Konaklama vergisinin y\u00fcr\u00fcrl\u00fck tarihi 1.1.2022 tarihine ertelendi.<\/li>\n<\/ul>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>7256 say\u0131l\u0131 Kanun ile birlikte vergi kanunlar\u0131nda baz\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6ren \u00f6nemli d\u00fczenlemeler hayata ge\u00e7ti. Bu d\u00fczenlemelerden, \u00f6zellikle \u015firketlerin kendi paylar\u0131n\u0131 iktisab\u0131na y\u00f6nelik stopaj vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn uygulamada teredd\u00fctlere yol a\u00e7abilece\u011fini d\u00fc\u015f\u00fcn\u00fcyoruz. Dolay\u0131s\u0131yla, Gelir \u0130daresi&#8217;nin bu konuda yay\u0131mlanaca\u011f\u0131 genel tebli\u011f d\u00fczenlemesi \u00f6nem arz ediyor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler 17.11.2020 tarih ve 31307 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 7256 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik [&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-17933","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\/ 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