{"id":22656,"date":"2022-04-25T09:23:36","date_gmt":"2022-04-25T09:23:36","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=22656"},"modified":"2022-06-09T13:42:32","modified_gmt":"2022-06-09T13:42:32","slug":"7394-sayili-kanun-ile-yapilan-onemli-vergi-duzenlemeleri","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2022\/04\/25\/7394-sayili-kanun-ile-yapilan-onemli-vergi-duzenlemeleri\/","title":{"rendered":"7394 Say\u0131l\u0131 Kanun ile Yap\u0131lan \u00d6nemli Vergi D\u00fczenlemeleri"},"content":{"rendered":"

7394 Say\u0131l\u0131 Kanun ile vergi mevzuat\u0131n\u0131 ilgilendiren \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu de\u011fi\u015fiklikler, vergi su\u00e7 ve cezalar\u0131n\u0131n uygulanmas\u0131na y\u00f6nelik etkin pi\u015fmanl\u0131k mekanizmas\u0131, vergi su\u00e7 ve cezalar\u0131nda zincirleme su\u00e7 uygulamas\u0131, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131na konu hapis cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131n\u0131n art\u0131r\u0131lmas\u0131, yat\u0131r\u0131m te\u015fvik belgesine ba\u011fl\u0131 olarak al\u0131nan belirli mal ve hizmetler i\u00e7in KDV istisnas\u0131, yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131n\u0131 ilgilendiren kurumlar vergisi istisnalar\u0131 ve baz\u0131 finansal kurumlara uygulanan kurumlar vergisi oran\u0131n\u0131n art\u0131r\u0131lmas\u0131 gibi \u00f6nemli d\u00fczenlemeleri kaps\u0131yor. <\/strong><\/h2>\n

Yeni Geli\u015fmeler<\/strong><\/h3>\n

15.04.2022 tarihli Resmi Gazete’de yay\u0131mlanan 7394 say\u0131l\u0131 “Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun” (“7394 Say\u0131l\u0131 Kanun<\/strong>“), vergi mevzuat\u0131yla ilgili bir\u00e7ok de\u011fi\u015fikli\u011fi hayata ge\u00e7irdi. Bu b\u00fcltenimizde 7394 say\u0131l\u0131 Kanun’un \u00f6nemli g\u00f6rd\u00fc\u011f\u00fcm\u00fcz d\u00fczenlemelerine yer verdik.<\/p>\n

7394 Say\u0131l\u0131 Kanun ile Yap\u0131lan De\u011fi\u015fiklikler Ne Anlama Geliyor?<\/strong><\/h3>\n

Vergi Su\u00e7 ve Cezalar\u0131na \u0130li\u015fkin D\u00fczenlemeler<\/strong><\/em><\/p>\n

    \n
  • 7394 Say\u0131l\u0131 Kanun’un, 213 say\u0131l\u0131 Vergi Usul Kanunu’nun (“VUK<\/strong>“) 359. maddesinde yapt\u0131\u011f\u0131 de\u011fi\u015fiklik ile vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131na ili\u015fkin hapis cezas\u0131 \u00fcst s\u0131n\u0131r\u0131 \u00fc\u00e7 y\u0131l olanlar be\u015f y\u0131la, be\u015f y\u0131l olanlar ise sekiz y\u0131la \u00e7\u0131kar\u0131ld\u0131.<\/li>\n
  • Ayn\u0131 zamanda vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131na ili\u015fkin cezalara soru\u015fturma, kovu\u015fturma ve infaz a\u015famalar\u0131nda uygulanmak \u00fczere etkin pi\u015fmanl\u0131k mekanizmas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc. Buna g\u00f6re:<\/li>\n<\/ul>\n

     <\/p>\n

    i.VUK’un 359. maddesinde yer alan fiillerle bir vergi ziya\u0131na sebep olunmas\u0131 halinde;<\/p>\n

      \n
    • tarh edilen vergi, gecikme faizi ve gecikme zamm\u0131n\u0131n tamam\u0131 ile<\/li>\n
    • kesilen cezalar\u0131n yar\u0131s\u0131 ve buna isabet eden gecikme zamm\u0131 soru\u015fturma devam ederken \u00f6denirse verilecek hapis cezas\u0131 yar\u0131 oran\u0131nda<\/strong> Belirtilen tutarlar\u0131n kovu\u015fturma esnas\u0131nda ve h\u00fck\u00fcm verilmeden \u00f6nce \u00f6denmesi halinde ise verilecek hapis cezas\u0131 \u00fc\u00e7te bir oran\u0131nda<\/strong> indirilecek.<\/li>\n<\/ul>\n

      Yukar\u0131da belirtilen etkin pi\u015fmanl\u0131k h\u00fck\u00fcmleri, 7394 Say\u0131l\u0131 Kanun’un yay\u0131m\u0131 tarihinde soru\u015fturma ve kovu\u015fturma a\u015famas\u0131nda bulunan dosyalar hakk\u0131nda da uygulanacak. Ancak bu durumda, \u00f6demenin h\u00fck\u00fcm verilinceye kadar yap\u0131lmas\u0131 \u015fartt\u0131r.<\/p>\n

      ii.Tarh edilen bir vergi ve vergi asl\u0131na ba\u011fl\u0131 kesilmi\u015f bir ceza yoksa verilecek hapis cezas\u0131 yar\u0131 oran\u0131nda indirilecek.<\/p>\n

      iii. Hakk\u0131nda h\u00fck\u00fcm verilmi\u015f olup infaz a\u015famas\u0131nda olanlar, ilgili fiiller nedeniyle tarh edilen vergi, gecikme faizi ve gecikme zamm\u0131n\u0131n tamam\u0131 ile kesilen cezalar\u0131n yar\u0131s\u0131 ve buna ili\u015fkin gecikme zamm\u0131n\u0131 7394 Say\u0131l\u0131 Kanun’un y\u00fcr\u00fcrl\u00fc\u011fe girmesinden itibaren 1 y\u0131l i\u00e7inde (14.04.2023 tarihine kadar) \u00f6derse getirilen pi\u015fmanl\u0131k h\u00fck\u00fcmlerinden yararlanabilecek ve verilecek hapis cezas\u0131 yar\u0131 oran\u0131nda indirilecek.<\/p>\n

      iv. 7394 Say\u0131l\u0131 Kanun’un yay\u0131m\u0131 tarihinde temyiz ve istinaf a\u015famas\u0131nda bulunan dosyalardan, yap\u0131lan d\u00fczenlemeler nedeniyle lehe de\u011ferlendirme yap\u0131lmas\u0131 gereken dosyalar hakk\u0131nda bozma karar\u0131 verilecek. Yararlan\u0131p yararlanmama karar\u0131 m\u00fckelleflerin tercihine b\u0131rak\u0131lan etkin pi\u015fmanl\u0131k h\u00fck\u00fcmlerinin uygulanmas\u0131 i\u00e7in ise tarh edilen vergi ve cezalar i\u00e7in dava yoluna gidilmemesi, dava a\u00e7\u0131lm\u0131\u015fsa feragat edilmesi, kanun yollar\u0131na ba\u015fvurulmamas\u0131 veya ba\u015fvurulmu\u015fsa vazge\u00e7ilmesi gerekiyor.<\/p>\n

        \n
      • VUK’un 359. maddesinde yer alan su\u00e7lar\u0131n birden fazla takvim y\u0131l\u0131 veya vergilendirme d\u00f6nemi i\u00e7inde ve ayn\u0131 su\u00e7 i\u015fleme karar\u0131n\u0131n icras\u0131 kapsam\u0131nda i\u015flenmesi durumunda 5237 Say\u0131l\u0131 T\u00fcrk Ceza Kanunu’nun 43. maddesinde d\u00fczenlenen “zincirleme su\u00e7” h\u00fck\u00fcmleri uygulanacak. Buna g\u00f6re birden fazla takvim y\u0131l\u0131 veya vergilendirme d\u00f6neminde i\u015flenen su\u00e7larda, her bir su\u00e7 i\u00e7in ayr\u0131 ayr\u0131 ceza verilmeyecek; bunun yerine tek bir ceza verilerek bu ceza d\u00f6rtte birden d\u00f6rtte \u00fc\u00e7\u00fcne kadar<\/strong> art\u0131r\u0131lacak. De\u011fi\u015fiklik \u00f6ncesinde ise yaln\u0131zca ayn\u0131 takvim y\u0131l\u0131 veya vergilendirme d\u00f6nemi i\u00e7inde birden fazla kez i\u015flenen su\u00e7larda zincirleme su\u00e7 h\u00fck\u00fcmleri uygulan\u0131yordu.<\/li>\n
      • 7394 Say\u0131l\u0131 Kanun’un, VUK’un 367. maddesinde yapt\u0131\u011f\u0131 de\u011fi\u015fiklik uyar\u0131nca VUK’un 359. maddesinde yer alan su\u00e7lara y\u00f6nelik y\u00fcr\u00fct\u00fclen bir soru\u015fturma veya kovu\u015fturmaya konu fiilin, bir ba\u015fka ki\u015fi taraf\u0131ndan veya bir ba\u015fka ki\u015fiyle birlikte ger\u00e7ekle\u015ftirildi\u011fi tespit edilirse, bu ki\u015fi y\u00f6n\u00fcnden kamu davas\u0131 a\u00e7\u0131lmas\u0131 i\u00e7in ayr\u0131ca bir vergi su\u00e7u raporu ve rapor de\u011ferlendirme komisyonu m\u00fctalaas\u0131 verilmesi \u015fart\u0131 aranmayacak.<\/li>\n<\/ul>\n

        KDV’ye \u0130li\u015fkin D\u00fczenlemeler<\/strong><\/em><\/p>\n

        \u00a0 \u00a0 \u00a0 \u00a0 i.\u0130malat Sanayi ve Turizme Y\u00f6nelik Yat\u0131r\u0131m Te\u015fvik Belgeleri i\u00e7in \u0130stisna<\/strong><\/p>\n

          \n
        • 3065 Say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu’na (“KDV Kanunu<\/strong>“) eklenen Ge\u00e7ici Madde 37. kapsam\u0131nda, imalat sanayi ve turizme y\u00f6nelik yat\u0131r\u0131m te\u015fvik belgesine sahip olanlara belge kapsam\u0131ndaki in\u015faat i\u015flerine y\u00f6nelik mal teslimleri ve hizmet ifalar\u0131 i\u00e7in KDV istisnas\u0131 getirildi.<\/li>\n
        • Bu istisna 31.12.2025’e kadar uygulanacak.<\/li>\n<\/ul>\n

           <\/p>\n

          \u00a0 \u00a0 \u00a0 \u00a0 ii.Elektrik Motorlu Ta\u015f\u0131t \u0130malat\u0131na Y\u00f6nelik Sunulan M\u00fchendislik Hizmetleri i\u00e7in \u0130stisna<\/strong><\/p>\n

            \n
          • 6745 Say\u0131l\u0131 Kanun kapsam\u0131nda proje bazl\u0131 te\u015fviklerden yararlanmakta olup sera etkisi yaratan egzoz gaz\u0131 sal\u0131n\u0131m\u0131n\u0131 tamamen ortadan kald\u0131racak teknolojilerin geli\u015ftirilmesi i\u00e7in m\u00fcnhas\u0131ran T\u00fcrkiye’de ger\u00e7ekle\u015ftirilen Ar-Ge faaliyetleri sonucunda geli\u015ftirilen elektrik motorlu ta\u015f\u0131tlar\u0131 T\u00fcrkiye’de imal eden m\u00fckelleflere KDV Kanunu’na eklenen Ge\u00e7ici 42. madde kapsam\u0131nda KDV istisnas\u0131 getirildi.<\/li>\n
          • \u0130stisna, yaln\u0131zca s\u00f6z konusu ara\u00e7lar\u0131n geli\u015ftirilmesine y\u00f6nelik verilen ve yat\u0131r\u0131m te\u015fvik belgesinde yer alan m\u00fchendislik hizmetleri i\u00e7in olmak \u00fczere 31.12.2023’e kadar uygulanacak.<\/li>\n<\/ul>\n

            KDV Kanunu’nun yukar\u0131da belirtilen Ge\u00e7ici 37 ve 42. maddeleri kapsam\u0131ndaki her iki istisna i\u00e7in yat\u0131r\u0131m te\u015fvik belgesine konu yat\u0131r\u0131m\u0131n tamamlanamamas\u0131 halinde zaman\u0131nda al\u0131nmayan vergiler, vergi ziya\u0131 cezas\u0131 ve gecikme faiziyle birlikte tahsil edilecek. S\u00f6z konusu vergiler i\u00e7in zamana\u015f\u0131m\u0131, tarhiyat\u0131n veya cezan\u0131n uygulanmas\u0131n\u0131 gerektiren durumun (yat\u0131r\u0131m\u0131n tamamlanamamas\u0131n\u0131n) ger\u00e7ekle\u015fti\u011fi tarihi takip eden takvim y\u0131l\u0131 itibariyle ba\u015flayacak.<\/p>\n

            Ayr\u0131ca, getirilen istisnalar kapsam\u0131ndaki mal teslimi ve hizmet ifalar\u0131nda y\u00fcklenilen vergiler, vergiye tabi i\u015flemlerden hesaplanan vergiden indirilecek, indirilemeyen vergiler ise iadeye konu olabilecek.<\/p>\n

            Kurumlar Vergisine \u0130li\u015fkin D\u00fczenlemeler<\/strong><\/em><\/p>\n

              \n
            • 7394 Say\u0131l\u0131 Kanun ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu’nun (“KVK<\/strong>“) 32. maddesi ve ge\u00e7ici 13. maddesinde yap\u0131lan de\u011fi\u015fikliklerle 6361 Say\u0131l\u0131 Finansal Kiralama, Faktoring, Finansman ve Tasarruf Finansman \u015eirketleri Kanunu kapsam\u0131ndaki \u015firketler, elektronik \u00f6deme ve para kurulu\u015flar\u0131, yetkili d\u00f6viz m\u00fcesseseleri, varl\u0131k y\u00f6netim \u015firketleri, sermaye piyasas\u0131 kurumlar\u0131, sigorta ve reas\u00fcrans \u015firketleri ile emeklilik \u015firketlerinin kurum kazanc\u0131na uygulanan kurumlar vergisi oran\u0131 %25 olarak belirlendi. Yap\u0131lan bu d\u00fczenleme, 01.07.2022 itibariyle verilecek beyannamelerden itibaren ve 01.01.2022 itibariyle ba\u015flayan vergilendirme d\u00f6nemine ait kurum kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere 7394 Say\u0131l\u0131 Kanun’un yay\u0131m\u0131 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/li>\n<\/ul>\n
                \n
              • 7394 Say\u0131l\u0131 Kanun ile KVK’nin 5. maddesinde yap\u0131lan de\u011fi\u015fikliklerle,<\/li>\n<\/ul>\n
                  \n
                1. tam m\u00fckellefiyete tabi giri\u015fim sermayesi yat\u0131r\u0131m fonu ile di\u011fer yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131n\u0131n fona iadesinden do\u011fan gelirler ile<\/li>\n
                2. yat\u0131r\u0131m fonlar\u0131n\u0131n kat\u0131lma paylar\u0131n\u0131n menkul k\u0131ymet olarak de\u011ferlenmesinden kaynaklanan de\u011fer art\u0131\u015f kazan\u00e7lar\u0131<\/li>\n<\/ol>\n

                  kurumlar vergisi istisnas\u0131 kapsam\u0131na al\u0131nd\u0131.<\/p>\n

                    \n
                  • Esas faaliyet konusu gayrimenkul, gayrimenkul projeleri ve gayrimenkule dayal\u0131 haklardan olu\u015fan portf\u00f6y\u00fc i\u015fletmek olan fon ve ortakl\u0131klar\u0131n kazan\u00e7lar\u0131 2023 y\u0131l\u0131 i\u00e7in kurumlar vergisi istisnas\u0131n\u0131n kapsam\u0131 d\u0131\u015f\u0131na \u00e7\u0131kar\u0131ld\u0131.<\/li>\n
                  • Bu noktada, gerek a\u015fa\u011f\u0131da belirtilen esas faaliyet konusu gayrimenkul, gayrimenkul projeleri ve gayrimenkule dayal\u0131 haklardan olu\u015fan portf\u00f6y\u00fc i\u015fletmek olan fon ve ortakl\u0131klar\u0131n i\u015ftirak kazanc\u0131 istisnas\u0131 kapsam\u0131ndan \u00e7\u0131kar\u0131lmas\u0131 gerekse de yukar\u0131da say\u0131lan finansman kurulu\u015flar\u0131n\u0131n kurum kazanc\u0131na uygulanan kurumlar vergisi oran\u0131n\u0131n %25’e y\u00fckseltilmesine ili\u015fkin d\u00fczenlemelerin y\u00fcr\u00fcrl\u00fck s\u00fcreleri tart\u0131\u015fmalara yol a\u00e7t\u0131. Zira kal\u0131c\u0131 olarak uygulanmas\u0131 \u00f6ng\u00f6r\u00fclen bu d\u00fczenlemelerin, 7394 Say\u0131l\u0131 Kanun’un y\u00fcr\u00fcrl\u00fck maddelerinin lafz\u0131 itibariyle yaln\u0131zca 2023 y\u0131l\u0131 i\u00e7in ge\u00e7erli olaca\u011f\u0131 anla\u015f\u0131l\u0131yor.<\/li>\n
                  • Ayn\u0131 zamanda, kurumlar\u0131n en az iki tam y\u0131l s\u00fcreyle aktiflerinde yer alan i\u015ftirak hisseleri ile kurucu senetleri, intifa senetleri ve r\u00fc\u00e7han hakk\u0131 sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar i\u00e7in sa\u011flanan istisna kapsam\u0131na, yat\u0131r\u0131m fonlar\u0131 kat\u0131lma paylar\u0131n\u0131n sat\u0131\u015f\u0131 da eklendi. Buna g\u00f6re, iki y\u0131l s\u00fcreyle elde tutulan yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131n\u0131n sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar\u0131n %75’lik k\u0131sm\u0131 kurumlar vergisinden istisna olacak.<\/li>\n<\/ul>\n

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

                    7394 Say\u0131l\u0131 Kanun, vergi su\u00e7 ve cezalar\u0131n\u0131n uygulanmas\u0131na y\u00f6nelik etkin pi\u015fmanl\u0131k mekanizmas\u0131, vergi su\u00e7 ve cezalar\u0131nda zincirleme su\u00e7 uygulamas\u0131, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131na konu hapis cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131n\u0131n art\u0131r\u0131lmas\u0131, yat\u0131r\u0131m te\u015fvik belgesine ba\u011fl\u0131 olarak al\u0131nan belirli mal ve hizmetler i\u00e7in KDV istisnas\u0131, yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131n\u0131 ilgilendiren kurumlar vergisi istisnalar\u0131 ve baz\u0131 finansal kurumlara \u015firketlerine uygulanan kurumlar vergisi oran\u0131n\u0131n art\u0131r\u0131lmas\u0131 gibi olduk\u00e7a \u00f6nemli d\u00fczenlemeleri i\u00e7eriyor. Baz\u0131 maddelerinin y\u00fcr\u00fcrl\u00fc\u011f\u00fcne ili\u015fkin tart\u0131\u015fmalar\u0131n oldu\u011fu s\u00f6z konusu kanunun dikkatle incelenmesi ve buna g\u00f6re vergi uygulamalar\u0131na y\u00f6n verilmesi gerekti\u011fi kanaatindeyiz.<\/p>\n","protected":false},"excerpt":{"rendered":"

                    7394 Say\u0131l\u0131 Kanun ile vergi mevzuat\u0131n\u0131 ilgilendiren \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu de\u011fi\u015fiklikler, vergi su\u00e7 ve cezalar\u0131n\u0131n uygulanmas\u0131na y\u00f6nelik etkin pi\u015fmanl\u0131k […]<\/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-22656","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\n7394 Say\u0131l\u0131 Kanun ile Yap\u0131lan \u00d6nemli Vergi D\u00fczenlemeleri<\/title>\n<meta name=\"description\" content=\"7394 Say\u0131l\u0131 Kanun ile vergi mevzuat\u0131n\u0131 ilgilendiren \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. 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