{"id":21723,"date":"2022-01-27T12:03:26","date_gmt":"2022-01-27T12:03:26","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=21723"},"modified":"2022-06-09T13:38:38","modified_gmt":"2022-06-09T13:38:38","slug":"7351-sayili-kanun-ile-yapilan-vergi-duzenlemeleri","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2022\/01\/27\/7351-sayili-kanun-ile-yapilan-vergi-duzenlemeleri\/","title":{"rendered":"7351 Say\u0131l\u0131 Kanun ile Yap\u0131lan Vergi D\u00fczenlemeleri"},"content":{"rendered":"<h2>7351 Say\u0131l\u0131 Kanun ile baz\u0131 vergi uygulamalar\u0131 ve uyu\u015fmazl\u0131klar\u0131n\u0131 da ilgilendiren \u00e7e\u015fitli de\u011fi\u015fiklikler yap\u0131ld\u0131. Yap\u0131lan de\u011fi\u015fiklikler, vergi iadesine ili\u015fkin vergi davalar\u0131nda y\u00fcr\u00fctmenin durdurulmas\u0131na karar verilebilmesi i\u00e7in teminat yat\u0131r\u0131lmas\u0131n\u0131, giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131 d\u0131\u015f\u0131ndaki tam m\u00fckelleflerin yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131ndan elde edilen kar paylar\u0131n\u0131n da kurumlar vergisinden istisna olmas\u0131n\u0131 ve belirli kurumlar\u0131n ihracat ve \u00fcretim faaliyetlerinden elde ettikleri kazanca kurumlar vergisi oran\u0131n\u0131n indirimli uygulanmas\u0131n\u0131 \u00f6ng\u00f6r\u00fcyor.<\/h2>\n<h3><strong>Yeni Geli\u015fmeler<\/strong><\/h3>\n<p>19.01.2022 tarihli Resmi Gazete&#8217;de yay\u0131mlanan 7351 say\u0131l\u0131 Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanunu ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (&#8220;<strong>7351 Say\u0131l\u0131 Kanun<\/strong>&#8220;), baz\u0131 vergi uygulamalar\u0131na ve uyu\u015fmazl\u0131klar\u0131na ili\u015fkin \u00e7e\u015fitli d\u00fczenlemeler \u00f6ng\u00f6r\u00fcyor. Bu d\u00fczenlemeler \u00f6zetle a\u015fa\u011f\u0131daki \u015fekilde:<\/p>\n<h3><strong>7351 Say\u0131l\u0131 Kanun&#8217;la Yap\u0131lan De\u011fi\u015fiklikler Ne Anlama Geliyor?<\/strong><\/h3>\n<ul>\n<li><strong>Vergi \u0130adesine \u0130li\u015fkin Davalarda Y\u00fcr\u00fctmenin Durdurulmas\u0131 \u0130\u00e7in Teminat Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc <\/strong><\/li>\n<\/ul>\n<p>7351 Say\u0131l\u0131 Kanun ile 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu&#8217;nda yap\u0131lan de\u011fi\u015fikli\u011fe g\u00f6re, vergi kanunlar\u0131 uyar\u0131nca iade talep edilen vergilere ili\u015fkin a\u00e7\u0131lan davalarda, y\u00fcr\u00fctmenin durdurulmas\u0131na karar verilmesi i\u00e7in davaya konu tutar\u0131n %50&#8217;si oran\u0131nda teminat al\u0131nmas\u0131 gerekecek. Belirlenen teminat\u0131n yat\u0131r\u0131lmamas\u0131 halinde ise y\u00fcr\u00fctmenin durdurulmas\u0131na karar verilemeyecek.<\/p>\n<ul>\n<li><strong>Giri\u015fim Sermayesi D\u0131\u015f\u0131ndaki Yat\u0131r\u0131m Fonlar\u0131ndan Elde Edilen Kar Paylar\u0131na \u0130li\u015fkin Kurumlar Vergisi \u0130stisnas\u0131<\/strong><\/li>\n<\/ul>\n<p>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu&#8217;nun 5\/1-(a) maddesi uyar\u0131nca tam m\u00fckellefiyete tabi giri\u015fim sermayesi yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131 ile giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n hisse senetlerinden elde edilen kar paylar\u0131 kurumlar vergisinden istisnad\u0131r.<\/p>\n<p>7351 Say\u0131l\u0131 Kanun ile Kurumlar Vergisi Kanunu&#8217;nun s\u00f6z konusu maddesine eklenen h\u00fck\u00fcm ile tam m\u00fckellefiyete tabi di\u011fer yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131ndan elde edilen kar paylar\u0131n\u0131n da kurumlar vergisinden istisna olaca\u011f\u0131 d\u00fczenlendi. Ancak portf\u00f6y\u00fcnde yabanc\u0131 para cinsinden varl\u0131k ve alt\u0131n ile di\u011fer k\u0131ymetli maden veya bunlara dayal\u0131 sermaye piyasas\u0131 arac\u0131 bulunduran yat\u0131r\u0131m fonlar\u0131ndan elde edilen kazan\u00e7lar i\u00e7in bu istisna uygulanmayacak.<\/p>\n<ul>\n<li><strong>Belirli Kurumlar\u0131n \u0130hracat ve \u00dcretim Faaliyetlerinden Elde Ettikleri Kazan\u00e7lar \u0130\u00e7in \u0130ndirimli Kurumlar Vergisi Oran\u0131<\/strong><\/li>\n<\/ul>\n<p>7351 Say\u0131l\u0131 Kanun ile Kurumlar Vergisi Kanunu&#8217;nda yap\u0131lan di\u011fer bir de\u011fi\u015fikli\u011fe g\u00f6re:<\/p>\n<ul>\n<li>\u0130hracat yapan kurumlar\u0131n m\u00fcnhas\u0131ran ihracattan elde ettikleri kazan\u00e7lar ile<\/li>\n<li>Sanayi Sicil Belgesi bulunup fiilen \u00fcretim faaliyetinde bulunan kurumlar\u0131n m\u00fcnhas\u0131ran \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lara uygulanacak kurumlar vergisi oran\u0131, 1 puan indirimli olarak uygulanacak.<\/li>\n<\/ul>\n<p>Buna g\u00f6re 2022&#8217;de elde edilen s\u00f6z konusu kazan\u00e7lar, %22 oran\u0131nda kurumlar vergisine tabi olacak.<\/p>\n<p>Belirlenen bu indirimli kurumlar vergisi oran\u0131, Kurumlar Vergisi Kanunu&#8217;nun 32. maddesinde d\u00fczenlenen di\u011fer indirimler uyguland\u0131ktan sonra tespit edilecek kurumlar vergisi oran\u0131 \u00fczerine uygulanacak.<\/p>\n<h3><strong>Sonu\u00e7<\/strong><\/h3>\n<p>7351 Say\u0131l\u0131 Kanun ile vergi iadesine ili\u015fkin davalarda y\u00fcr\u00fctmenin durdurulmas\u0131 karar\u0131 verilebilmesi i\u00e7in teminat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u00f6ng\u00f6r\u00fclerek haks\u0131z iadelerin \u00f6n\u00fcne ge\u00e7ilmesi ama\u00e7lanm\u0131\u015f, portf\u00f6y\u00fcnde yabanc\u0131 para birimi cinsinden varl\u0131k ve alt\u0131n ile di\u011fer k\u0131ymetli madenler ve bunlara dayal\u0131 sermaye piyasas\u0131 ara\u00e7lar\u0131 bulunan yat\u0131r\u0131m fonlar\u0131 hari\u00e7 olmak \u00fczere t\u00fcm yat\u0131r\u0131m fonlar\u0131ndan elde edilen kar paylar\u0131n\u0131n kurumlar vergisinden istisna olmas\u0131 sa\u011flanm\u0131\u015f ve ihracat veya imalat faaliyetleri ile i\u015ftigal eden kurumlar\u0131n vergi y\u00fck\u00fc hafifletilmek istenmi\u015ftir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>7351 Say\u0131l\u0131 Kanun ile baz\u0131 vergi uygulamalar\u0131 ve uyu\u015fmazl\u0131klar\u0131n\u0131 da ilgilendiren \u00e7e\u015fitli de\u011fi\u015fiklikler yap\u0131ld\u0131. Yap\u0131lan de\u011fi\u015fiklikler, vergi iadesine ili\u015fkin vergi [&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-21723","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\/ -->\n<title>7351 Say\u0131l\u0131 Kanun ile Yap\u0131lan Vergi D\u00fczenlemeleri<\/title>\n<meta name=\"description\" content=\"7351 Say\u0131l\u0131 Kanun ile baz\u0131 vergi uygulamalar\u0131 ve uyu\u015fmazl\u0131klar\u0131n\u0131 da ilgilendiren \u00e7e\u015fitli de\u011fi\u015fiklikler yap\u0131ld\u0131. 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