{"id":20663,"date":"2021-10-28T08:58:58","date_gmt":"2021-10-28T08:58:58","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=20663"},"modified":"2022-06-09T13:34:13","modified_gmt":"2022-06-09T13:34:13","slug":"7338-sayili-kanun-ile-vergi-mevzuatinda-yapilan-onemli-degisiklikler","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2021\/10\/28\/7338-sayili-kanun-ile-vergi-mevzuatinda-yapilan-onemli-degisiklikler\/","title":{"rendered":"7338 Say\u0131l\u0131 Kanun ile Vergi Mevzuat\u0131nda Yap\u0131lan \u00d6nemli De\u011fi\u015fiklikler"},"content":{"rendered":"

26 Ekim 2021 tarih ve 31640 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 7338 say\u0131l\u0131 Vergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (“7338 Say\u0131l\u0131 Kanun<\/strong>“) ile vergi mevzuat\u0131nda \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/h2>\n

7338 say\u0131l\u0131 Kanun ile sosyal i\u00e7erik \u00fcreticileri ve uygulama geli\u015ftiricilerine ili\u015fkin vergisel d\u00fczenlemeler<\/a> ile kar\u015f\u0131l\u0131kl\u0131 anla\u015fma usul\u00fcne ili\u015fkin d\u00fczenlemeleri<\/a> ele ald\u0131\u011f\u0131m\u0131z di\u011fer b\u00fcltenlerimize t\u0131klayarak ula\u015fabilirsiniz. \u00a0<\/strong><\/p>\n

Bu b\u00fcltenimizde ise di\u011fer \u00f6nemli vergisel d\u00fczenlemelere yer verdik.<\/p>\n

D\u00fczenlemeler Neler Getiriyor?<\/strong><\/h3>\n

1.Vergiye Uyumlu M\u00fckelleflere Sa\u011flanan \u0130ndirime \u0130li\u015fkin De\u011fi\u015fiklikler<\/strong><\/h3>\n
    \n
  • Gelir Vergisi Kanunu’nun m\u00fckerrer 121. maddesi kapsam\u0131nda vergiye uyumlu m\u00fckelleflere sa\u011flanan vergi indiriminin \u015fartlar\u0131 esnetildi.<\/li>\n
  • Buna g\u00f6re, “indirimin hesaplanaca\u011f\u0131 beyannamenin ait oldu\u011fu y\u0131l ile \u00f6nceki iki y\u0131lda ikmalen veya re\u2019sen yap\u0131lm\u0131\u015f bir tarhiyat\u0131n bulunmamas\u0131” ko\u015fulu yap\u0131lan tarhiyat\u0131n kesinle\u015fmi\u015f olmas\u0131na ba\u011fland\u0131. Dolay\u0131s\u0131yla, yap\u0131lan tarhiyat\u0131n indirimden yararland\u0131ktan sonra kesinle\u015fmesi durumunda, yararlan\u0131lan indirim m\u00fckelleften geri al\u0131nmayacak. Ayr\u0131ca bu ko\u015ful, maddede say\u0131lan vergi beyannameleri (y\u0131ll\u0131k gelir ve kurumlar vergisi, ge\u00e7ici vergi, muhtasar, muhtasar ve prim hizmet, kdv ve \u00f6tv beyannameleri) ile s\u0131n\u0131rland\u0131r\u0131ld\u0131.<\/li>\n
  • Kesinle\u015fen tarhiyat\u0131n indirim tutar s\u0131n\u0131r\u0131n\u0131n (2021 y\u0131l\u0131 i\u00e7in 1.5 milyon TL) %1\u2019inden az olmas\u0131 durumunda indirim ko\u015fullar\u0131 ihlal edilmi\u015f say\u0131lmayacak.<\/li>\n
  • Bu h\u00fck\u00fcm, 1.1.2022 tarihinden itibaren verilmesi gereken y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerine uygulanmak \u00fczere 26.10.2021 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/li>\n<\/ul>\n

    2.Ola\u011fan \u0130nceleme Yeri ve \u0130ncelemeye Ba\u015flama Usul\u00fc Hakk\u0131nda De\u011fi\u015fiklikler<\/strong><\/h3>\n
      \n
    • Vergi incelemelerinin esas itibariyle m\u00fckellefin i\u015f yerinde yap\u0131laca\u011f\u0131na ili\u015fkin d\u00fczenleme de\u011fi\u015ftirilerek\u00a0incelemelerin esas olarak dairede (incelemeye yetkili olan\u0131n \u00e7al\u0131\u015fma yerinde) yap\u0131laca\u011f\u0131\u00a0d\u00fczenlendi. \u0130ncelemenin dairede yap\u0131lacak olmas\u0131 i\u015f yerinde tespit ve \u00e7al\u0131\u015fma yap\u0131lmas\u0131na engel olmayacak, m\u00fckellefin talebi ve i\u015f yerinin m\u00fcsait oldu\u011fu hallerde inceleme i\u015f yerinde de yap\u0131labilecek.<\/li>\n
    • Vergi incelemesine ba\u015fland\u0131\u011f\u0131n\u0131 belgeleyen ve inceleme ba\u015flama tarihi olarak referans al\u0131nan \u201cincelemeye ba\u015flama tutana\u011f\u0131\u201d\u00a0kald\u0131r\u0131ld\u0131. Bunun yerine m\u00fckelleflere vergi incelemesinin konusunu ve incelemeye ba\u015flan\u0131ld\u0131\u011f\u0131 hususunu bildiren bir yaz\u0131 tebli\u011f edilecek.<\/li>\n
    • Bu h\u00fck\u00fcm, 1.7.2022 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/li>\n<\/ul>\n

      3.De\u011ferleme, Yeniden De\u011ferleme, Amortisman ve Yenileme Fonu Uygulamas\u0131na \u0130li\u015fkin De\u011fi\u015fiklikler<\/strong><\/h3>\n
        \n
      • Hisse senetlerinin de\u011ferlemesinde de kullan\u0131lan\u00a0al\u0131\u015f bedeli \u00f6l\u00e7\u00fct\u00fc, kanundaki de\u011ferleme \u00f6l\u00e7\u00fcleri aras\u0131na eklendi.<\/li>\n
      • Maliyet bedeli \u00f6l\u00e7\u00fct\u00fcne d\u00e2hil edilecek zorunlu ve se\u00e7imlik unsurlar detayl\u0131 bir \u015fekilde yeniden d\u00fczenlendi.<\/li>\n
      • Enflasyon d\u00fczeltmesi sonras\u0131nda kald\u0131r\u0131lan ve iki kez ge\u00e7ici maddelerle yap\u0131lmas\u0131na m\u00fcsaade edilen\u00a0yeniden de\u011ferleme uygulamas\u0131 kal\u0131c\u0131 hale\u00a0getirildi. Buna g\u00f6re, tam m\u00fckellefiyete tabi ve bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir veya kurumlar vergisi m\u00fckellefleri (enflasyon d\u00fczeltmesi yapanlar ile kay\u0131tlar\u0131n\u0131 TL d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle tutmalar\u0131na izin verilenler hari\u00e7), enflasyon d\u00fczeltmesi yapma \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fmedi\u011fi hesap d\u00f6nemlerinin sonu itibar\u0131yla bilan\u00e7olar\u0131na dahil bulunan amortismana tabi iktisadi k\u0131ymetlerini ve bunlar \u00fczerinden ayr\u0131lm\u0131\u015f olup bilan\u00e7olar\u0131n\u0131n pasifinde g\u00f6sterilen amortismanlar\u0131, kanunla belirlenen \u015fartlar do\u011frultusunda yeniden de\u011ferleyebilecek. Bu h\u00fck\u00fcm 1.1.2022 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/li>\n
      • \u0130steyen m\u00fckelleflere aktife yeni kaydedilecek varl\u0131klar i\u00e7in her y\u0131l aktifte kal\u0131nan\u00a0g\u00fcn say\u0131s\u0131na g\u00f6re amortisman ay\u0131rabilme\u00a0imkan\u0131 getirildi. Binek otomobiller ise kapsam d\u0131\u015f\u0131 tutuldu.<\/li>\n
      • Ayr\u0131ca m\u00fckellefler Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n ilan etti\u011fi faydal\u0131 \u00f6m\u00fcrlerden k\u0131sa olmamak \u00fczere\u00a0amortisman s\u00fcresini, her y\u0131l ayn\u0131 olmak \u015fart\u0131yla,\u00a0serbest\u00e7e belirleyebilecekler. Ancak bu s\u00fcre Hazine ve Maliye Bakanl\u0131\u011f\u0131’n\u0131n belirledi\u011fi s\u00fcrenin iki kat\u0131n\u0131 ve 50 y\u0131l\u0131 a\u015famayacak. M\u00fckellefler y\u0131l veya g\u00fcn esas\u0131 bak\u0131m\u0131ndan yapt\u0131klar\u0131 se\u00e7imi de\u011fi\u015ftiremeyecek.<\/li>\n
      • VUK\u2019un ge\u00e7ici 30. maddesinde d\u00fczenlenen yeni makine ve te\u00e7hizat i\u00e7in Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen faydal\u0131 \u00f6m\u00fcr s\u00fcresinin yar\u0131s\u0131n\u0131n (dolay\u0131s\u0131yla amortisman oran\u0131n\u0131n iki kat\u0131) dikkate al\u0131nabilmesi uygulanmas\u0131 31.12.2023 tarihine kadar uzat\u0131ld\u0131.<\/li>\n
      • Yenileme fonu uygulamas\u0131nda teredd\u00fctl\u00fc hususlar giderildi. Buna g\u00f6re, sat\u0131lan iktisadi k\u0131ymete benzer mahiyette bir iktisadi k\u0131ymet al\u0131nmas\u0131 durumunda da yenileme fonu uygulamas\u0131ndan yararlan\u0131labilecek. Sat\u0131\u015ftan elde edilen kar\u0131n pasifte ge\u00e7ici bir hesapta tutulma s\u00fcresi olan \u00fc\u00e7 y\u0131ll\u0131k s\u00fcre, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 tarihi takip eden y\u0131l\u0131n ba\u015f\u0131ndan itibaren ba\u015flayacak. Pasifte ge\u00e7ici bir hesapta tutulan k\u00e2r, sat\u0131\u015f\u0131 yap\u0131lan iktisadi k\u0131ymetin yerine iktisap edilen yeni k\u0131ymetlerin amortisman ayr\u0131labilecek tutar\u0131ndan fazla ise bu fazlal\u0131k, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131n\u0131n k\u00e2r ve zarar hesab\u0131na eklenecek.<\/li>\n<\/ul>\n

        4.Nakit Sermaye Art\u0131r\u0131m\u0131nda \u0130lave Te\u015fvik<\/strong><\/h3>\n
          \n
        • Kurumlar Vergisi Kanunu’nun 10. maddesi kapsam\u0131nda nakit sermaye art\u0131r\u0131m\u0131 te\u015fvikinde %50 olarak uygulanan faiz indirimi oran\u0131,\u00a0sermaye \u00f6demesinin yurtd\u0131\u015f\u0131ndan getirilen nakitle\u00a0kar\u015f\u0131lanmas\u0131 halinde\u00a0%75\u00a0olarak uygulanacak.<\/li>\n
        • Bu h\u00fck\u00fcm, 26.10.2021 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/li>\n<\/ul>\n

          5.Vergi Ziya\u0131 Cezas\u0131, Usuls\u00fczl\u00fckler ve Pi\u015fmanl\u0131kla Beyan Hakk\u0131nda Yap\u0131lan De\u011fi\u015fiklikler<\/strong><\/h3>\n
            \n
          • Cezay\u0131 gerektiren fiil baz\u0131nda toplam 5.000 TL\u2019yi a\u015fan\u00a0usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 uzla\u015fma ve tarhiyat \u00f6ncesi uzla\u015fma kapsam\u0131na al\u0131nd\u0131. Ayr\u0131ca, 5.000 TL’yi a\u015fmayan usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 i\u00e7in VUK’un 376. maddesinden yararlan\u0131lmas\u0131 durumunda indirim oran\u0131 %75 olarak uygulanacak.<\/li>\n
          • Vergi ziya\u0131 ve usuls\u00fczl\u00fck cezalar\u0131nda tekerr\u00fcr\u00a0uygulamas\u0131na ili\u015fkin be\u015f y\u0131ll\u0131k ve iki y\u0131ll\u0131k s\u00fcreler art\u0131k cezan\u0131n kesinle\u015fti\u011fi tarihi takip eden y\u0131l\u0131n ba\u015f\u0131ndan de\u011fil, cezan\u0131n kesinle\u015fti\u011fi tarihi izleyen g\u00fcnden itibaren ba\u015flayacak. Art\u0131r\u0131lan ceza tutar\u0131 kesinle\u015fmi\u015f cezadan (birden fazla ceza varsa en y\u00fcksek tutardakinden) daha fazla olamayacak.<\/li>\n
          • Elektronik defter ve kay\u0131t uygulamalar\u0131ndaki kay\u0131t d\u00fczenine uyulmamas\u0131 fiilleri birinci derece usuls\u00fczl\u00fck cezas\u0131n\u0131n kapsam\u0131na al\u0131nd\u0131.<\/li>\n
          • M\u00fckellefler, vergi incelemesine tabi bir vergi t\u00fcr\u00fc veya takdir komisyonuna sevk edilen olay\u0131n ilgili oldu\u011fu bir vergi t\u00fcr\u00fcnden farkl\u0131 vergi t\u00fcrleri i\u00e7in pi\u015fmanl\u0131kla beyanname verebilecek.<\/li>\n<\/ul>\n

            6.Di\u011fer Baz\u0131 \u00d6nemli De\u011fi\u015fiklikler<\/strong><\/h3>\n
              \n
            • Yat\u0131r\u0131m te\u015fvik belgesi baz\u0131nda yap\u0131lan yat\u0131r\u0131m harcamas\u0131nda, hesaplanan yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n %10’luk k\u0131sm\u0131, kurumlar vergisi beyannamesinin verilmesi gereken ay\u0131 takip eden ikinci ay\u0131n sonuna kadar talep edilmesi \u015fart\u0131yla, \u00d6TV ve KDV hari\u00e7 olmak \u00fczere, tahakkuk etmi\u015f di\u011fer vergi bor\u00e7lar\u0131ndan terkin edilmek suretiyle kullan\u0131labilecek. Bu h\u00fck\u00fcm 1.1.2022 tarihinden itibaren yap\u0131lacak yat\u0131r\u0131m harcamalar\u0131na uygulanabilecek.<\/li>\n
            • Kazan\u00e7lar\u0131 basit usulde tespit olunanlar\u0131n bu kazan\u00e7lar\u0131 gelir vergisinden istisna\u00a0edildi.<\/li>\n
            • 2022 y\u0131l\u0131 vergilendirme d\u00f6nemine ili\u015fkin verilecek beyannamelerden itibaren uygulanmak \u00fczere, d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi beyannamesi uygulamas\u0131 kald\u0131r\u0131ld\u0131.<\/li>\n
            • Sermaye Piyasas\u0131 Kanunu’nun 31\/B maddesi kapsam\u0131nda teminat y\u00f6neticisinin taraf olduklar\u0131 d\u00e2hil olmak \u00fczere sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n ihrac\u0131na konu teminatlara ili\u015fkin olarak d\u00fczenlenen makbuz ve k\u00e2\u011f\u0131tlar ile genel ve \u00f6zel b\u00fct\u00e7eli idarelere, il \u00f6zel idarelerine, yat\u0131r\u0131m izleme ve koordinasyon ba\u015fkanl\u0131klar\u0131na, belediyelere ve k\u00f6ylere yap\u0131lacak ba\u011f\u0131\u015flara ili\u015fkin olarak ilgili idare ile ba\u011f\u0131\u015flayanlar aras\u0131nda d\u00fczenlenen k\u00e2\u011f\u0131tlar damga vergisinden istisna edildi.<\/li>\n
            • 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu uyar\u0131nca varl\u0131k y\u00f6netim \u015firketlerine\u00a0kurulduklar\u0131 takvim y\u0131l\u0131 ve bunu izleyen be\u015f y\u0131l s\u00fcresince uygulanan\u00a0damga vergisi, har\u00e7 ve KKDF istisnas\u0131 s\u00fcrekli hale getirildi. Bu h\u00fck\u00fcm 1.1.2022 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/li>\n
            • Varl\u0131k y\u00f6netim \u015firketlerine tan\u0131nan banka ve sigorta muameleleri vergisine ili\u015fkin istisna kald\u0131r\u0131ld\u0131.<\/li>\n
            • Vergi daireleri taraf\u0131ndan yurt d\u0131\u015f\u0131nda bulunanlara yap\u0131lacak tebligat\u00a0usul\u00fcnde de\u011fi\u015fiklik yap\u0131ld\u0131. B\u00f6ylece, vergi dairesi ba\u015fkanl\u0131klar\u0131 ve defterdarl\u0131klar, do\u011frudan T\u00fcrkiye el\u00e7ilik veya konsoloslu\u011funa\u00a0 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131’na g\u00f6nderilmeksizin) tebli\u011f edilecek evraklar\u0131 g\u00f6nderebilecek.<\/li>\n
            • \u0130lanen yap\u0131lacak tebligatlar\u0131n\u00a03.600 TL\u2019yi a\u015fmas\u0131 halinde vergi ve vergi cezalar\u0131 a\u00e7\u0131s\u0131ndan Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, di\u011fer alacaklar a\u00e7\u0131s\u0131ndan ise ilgili \u0130dare’nin resmi internet sitesinde duyuru yap\u0131labilecek.<\/li>\n
            • E-defterlerin tasdik edilmesiyle ilgili d\u00fczenleme yap\u0131larak, Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile Ticaret Bakanl\u0131\u011f\u0131nca m\u00fc\u015fterek belirlenen esaslara g\u00f6re elektronik ortamda tutulan defterler i\u00e7in berat al\u0131nmas\u0131, elektronik ortamda tutulan di\u011fer defterlerin ise Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen esaslara g\u00f6re onaylanmas\u0131n\u0131n tasdik h\u00fckm\u00fcnde olaca\u011f\u0131 d\u00fczenlendi.<\/li>\n
            • Yararlan\u0131lacak muafiyet, istisna, zarar mahsubu ve benzeri konularda\u00a0yeminli mali m\u00fc\u015favirlerce d\u00fczenlenmi\u015f tasdik raporu\u00a0ibraz\u0131 \u015fart\u0131 bulunan hususlara ili\u015fkin olarak, tasdik raporunun ilgili s\u00fcre i\u00e7erisinde ibraz edilmemesi durumunda, m\u00fckellefe tebli\u011f edilmek \u015fart\u0131 ile\u00a060 g\u00fcnl\u00fck\u00a0bir s\u00fcre verilmesi ve bu s\u00fcre i\u00e7inde verilmesi halinde tasdik raporunun zaman\u0131nda verilmi\u015f say\u0131laca\u011f\u0131 d\u00fczenlendi. \u00d6te yandan, raporun yasal s\u00fcresinde ibraz edilmemesi durumunda, 50.000 TL’den az ve 500.000 TL’den fazla olmamak \u00fczere, yararlan\u0131lmas\u0131 tasdik raporunun ibraz \u015fart\u0131na ba\u011flanan tutar\u0131n %5\u2019i oran\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecek.<\/li>\n
            • Gider pusulas\u0131 d\u00fczenlenebilecek mal ve hizmet al\u0131mlar\u0131n\u0131n kapsam\u0131 geni\u015fletildi ve 7 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde gider pusulas\u0131n\u0131n d\u00fczenlenmemesi durumunda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilmesi \u00f6ng\u00f6r\u00fcld\u00fc. \u00d6demenin banka, \u00f6deme kurulu\u015fu, PTT arac\u0131l\u0131\u011f\u0131yla yap\u0131lmas\u0131 halinde bu kurumlarca d\u00fczenlenen belgelerin (dekont vb.) gider pusulas\u0131 yerine ge\u00e7ece\u011fi belirtildi. Bu h\u00fck\u00fcm 1.11.2021 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/li>\n
            • \u015e\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 uygulamas\u0131nda, 3.000 TL’yi ge\u00e7meyen alacaklar dava ve icra takibine de\u011fmeyecek alacak olarak tan\u0131mland\u0131. Ayr\u0131ca i\u015fletme hesab\u0131 esas\u0131nda defter tutan m\u00fckellefler de \u015f\u00fcpheli alacak kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rma imk\u00e2n\u0131na kavu\u015ftu.<\/li>\n
            • Konaklama Vergisi’nin y\u00fcr\u00fcrl\u00fck tarihi 1.1.2022 tarihinden 1.1.2023 tarihine ertelendi.<\/li>\n
            • Elektronik ortamda vergi dairesi kurulmas\u0131 konusunda Hazine ve Maliye Bakanl\u0131\u011f\u0131’na yetki verildi.<\/li>\n<\/ul>\n

              Sonu\u00e7<\/strong><\/h3>\n

              7338 say\u0131l\u0131 Kanun ile vergi mevzuat\u0131m\u0131zda yer alan tart\u0131\u015fmal\u0131 h\u00fck\u00fcmlere a\u00e7\u0131kl\u0131k ve uygulamada s\u0131kl\u0131kla kar\u015f\u0131la\u015f\u0131lan vergisel sorunlara \u00e7\u00f6z\u00fcm getirilmesinin ama\u00e7land\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n

              S\u00f6z konusu kanun de\u011fi\u015fiklerinden etkilenen m\u00fckelleflerin operasyonlar\u0131n\u0131 g\u00f6zden ge\u00e7irerek gerekli aksiyonlar\u0131 almas\u0131nda fayda g\u00f6r\u00fcyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"

              26 Ekim 2021 tarih ve 31640 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 7338 say\u0131l\u0131 Vergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na […]<\/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-20663","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\n7338 Say\u0131l\u0131 Kanun ile Vergi Mevzuat\u0131nda Yap\u0131lan \u00d6nemli De\u011fi\u015fiklikler<\/title>\n<meta name=\"description\" content=\"26 Ekim 2021 tarih ve 31640 say\u0131l\u0131 Resmi Gazete'de yay\u0131mlanan 7338 say\u0131l\u0131 Vergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ("7338\" 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