{"id":23262,"date":"2022-07-18T12:09:31","date_gmt":"2022-07-18T12:09:31","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=23262"},"modified":"2022-07-18T12:09:31","modified_gmt":"2022-07-18T12:09:31","slug":"7417-sayili-kanunun-vergiye-iliskin-onemli-duzenlemeleri","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2022\/07\/18\/7417-sayili-kanunun-vergiye-iliskin-onemli-duzenlemeleri\/","title":{"rendered":"7417 Say\u0131l\u0131 Kanun&#8217;un Vergiye \u0130li\u015fkin \u00d6nemli D\u00fczenlemeleri"},"content":{"rendered":"<p><strong>7417 Say\u0131l\u0131 Kanun ile vergi mevzuat\u0131n\u0131 ilgilendiren \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu de\u011fi\u015fiklikler, yeni varl\u0131k bar\u0131\u015f\u0131 \u00f6ng\u00f6r\u00fclmesi, nakdi sermaye art\u0131\u015f\u0131 faiz indirimine s\u00fcre s\u0131n\u0131r\u0131 getirilmesi, baz\u0131 fiillere uygulanacak \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n art\u0131r\u0131lmas\u0131, ger\u00e7ek faydalan\u0131c\u0131 bildirimine dair usul ve esaslar\u0131n belirlenmesi i\u00e7in Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;na yetki verilmesi, baz\u0131 finansal kurumlar\u0131n kurumlar vergisi oran de\u011fi\u015fikli\u011finin y\u00fcr\u00fcrl\u00fck tarihinin netle\u015ftirilmesi gibi d\u00fczenlemeleri kaps\u0131yor.<\/strong><\/p>\n<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>05.07.2022 tarih ve 31887 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7417 say\u0131l\u0131 Devlet Memurlar\u0131 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>7417 Say\u0131l\u0131 Kanun<\/strong>&#8220;) ile \u00f6nemli vergi de\u011fi\u015fiklikleri yap\u0131ld\u0131. Yeni varl\u0131k bar\u0131\u015f\u0131na dair detaylar\u0131 ayr\u0131ca ele ald\u0131\u011f\u0131m\u0131z b\u00fcltenimize <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=cFBaT2w0NmZML0tNRU9FZ1ozeFJzQWZ3VzNqTXI0QmdLNUt2ZTR0MTJHMjA5QUU0djF4S3RMQXlSZ1pBRDYxK05YRHRXVnFEL0Z6MVhRRUVBcW5QRGdIeks5QnVKaTNkZVRTNi9IWndWZnB3NjR0K1gzT1hLUT09&amp;rh=ff009500f531ebfd3ab329b84b4d88f27c3479a6__;!!Hj9Y_P0nvg!WemcNLTaZYiuC7Oa6C2bFfeO22r4S7kUfIMvlOrX0ZY4DFl2Hx8wWmz3XUSfFjjZZHwQ6Cvc9MLef_SGsulyYqoEnA$\">buradan <\/a>ula\u015fabilirsiniz. Bu b\u00fcltenimizde ise nakdi sermaye art\u0131\u015f\u0131 faiz indirimine ili\u015fkin s\u00fcre s\u0131n\u0131rlamas\u0131 ile di\u011fer \u00f6nemli d\u00fczenlemelere yer verilmi\u015ftir.<\/p>\n<p><strong>7417 Say\u0131l\u0131 Kanun&#8217;un Yapt\u0131\u011f\u0131 De\u011fi\u015fiklikler Neler?<\/strong><\/p>\n<p><strong>i. Nakdi Sermaye Art\u0131\u015f\u0131 Faiz \u0130ndirimine S\u00fcre S\u0131n\u0131r\u0131 Getirildi<\/strong><\/p>\n<p>Kurumlar Vergisi Kanunu&#8217;nun 10\/1-(\u0131) maddesi uyar\u0131nca sermaye \u015firketlerinin nakdi sermaye art\u0131r\u0131mlar\u0131 ile yeni kurulan \u015firketlerin sermayelerinin nakit olarak \u00f6denmi\u015f k\u0131sm\u0131 \u00fczerinden T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan a\u00e7\u0131klanan ilgili y\u0131la ili\u015fkin &#8220;ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131&#8221; dikkate al\u0131narak ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n %50\u2019si (yurt d\u0131\u015f\u0131ndan getirilen nakitle kar\u015f\u0131lanan k\u0131sm\u0131 i\u00e7in %75&#8217;i) kurumlar vergisi matrah\u0131ndan indirim konusu yap\u0131labiliyor.<\/p>\n<p>H\u00fckm\u00fcn ihdas edildi\u011fi 2015 y\u0131l\u0131ndan bu yana s\u00f6z konusu indirim hakk\u0131ndan yararlanmaya ili\u015fkin herhangi bir s\u00fcre s\u0131n\u0131rlamas\u0131 bulunmuyordu.<\/p>\n<p>Ancak 7417 Say\u0131l\u0131 Kanun ile yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca nakdi sermaye art\u0131\u015f\u0131 faiz indirimi, sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n veya ilk kurulu\u015f a\u015famas\u0131nda ana esas s\u00f6zle\u015fmenin tescil edildi\u011fi hesap d\u00f6nemi ve bu d\u00f6nemi izleyen d\u00f6rt hesap d\u00f6nemi ile s\u0131n\u0131rland\u0131r\u0131ld\u0131.<\/p>\n<p>Kurumlar Vergisi Kanunu&#8217;na eklenen Ge\u00e7ici 15. madde ile 7417 Say\u0131l\u0131 Kanun&#8217;un yay\u0131m tarihi \u00f6ncesinde yap\u0131lan nakdi sermaye art\u0131r\u0131mlar\u0131 ile bu tarih \u00f6ncesinde ilk defa kurulan sermaye \u015firketleri i\u00e7in ilgili kurumlar vergisi indiriminden 2022 hesap d\u00f6nemi dahil olmak \u00fczere be\u015f hesap d\u00f6neminde yararlan\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc.<\/p>\n<p><strong>ii. \u00d6zel Usuls\u00fczl\u00fck Cezalar\u0131 Art\u0131r\u0131ld\u0131<\/strong><\/p>\n<p>Vergi Usul Kanunu&#8217;nun 353. maddesinde d\u00fczenlenen;<\/p>\n<p>Fatura, gider pusulas\u0131, m\u00fcstahsil makbuzu ile serbest meslek makbuzlar\u0131n\u0131n verilmemesi ve al\u0131nmamas\u0131, d\u00fczenlenen bu belgelerde ger\u00e7ek mebla\u011fdan farkl\u0131 mebla\u011flara yer verilmesi, bu belgelerin elektronik belge olarak d\u00fczenlenmesi gerekirken ka\u011f\u0131t olarak d\u00fczenlenmesi halinde \u00f6ng\u00f6r\u00fclen \u00f6zel usuls\u00fczl\u00fck cezas\u0131 tutarlar\u0131 2022 y\u0131l\u0131 i\u00e7in ge\u00e7erli olan tutarlar baz al\u0131nd\u0131\u011f\u0131nda a\u015fa\u011f\u0131daki \u015fekilde art\u0131r\u0131ld\u0131:<\/p>\n<ul>\n<li>Her bir belge i\u00e7in uygulanacak asgari \u00f6zel usuls\u00fczl\u00fck cezas\u0131 tutar\u0131 500 TL&#8217;den 1.000 TL&#8217;ye \u00e7\u0131kar\u0131ld\u0131,<\/li>\n<li>Bir takvim y\u0131l\u0131nda her bir belge t\u00fcr\u00fcne ili\u015fkin kesilecek \u00f6zel usuls\u00fczl\u00fck cezalar\u0131na y\u00f6nelik \u00fcst s\u0131n\u0131r 250.000 TL&#8217;den 500.000 TL&#8217;ye \u00e7\u0131kar\u0131ld\u0131.<\/li>\n<\/ul>\n<p>Perakende sat\u0131\u015f fi\u015fi, \u00f6deme kaydedici cihazlara verilen fi\u015f, giri\u015f ve yolcu ta\u015f\u0131ma bileti, sevk irsaliyesi, ta\u015f\u0131ma irsaliyesi, yolcu listesi, g\u00fcnl\u00fck m\u00fc\u015fteri listesi vb. belgelerin d\u00fczenlenmemesi, kullan\u0131lmamas\u0131, bulundurulmamas\u0131 gibi durumlar halinde \u00f6ng\u00f6r\u00fclen \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 ise yine 2022 y\u0131l\u0131 i\u00e7in ge\u00e7erli olan tutarlar baz al\u0131nd\u0131\u011f\u0131nda a\u015fa\u011f\u0131daki \u015fekilde art\u0131r\u0131ld\u0131:<\/p>\n<ul>\n<li>Her bir belge i\u00e7in uygulanacak \u00f6zel usuls\u00fczl\u00fck cezas\u0131 tutar\u0131 500 TL&#8217;den 1.000 TL&#8217;ye \u00e7\u0131kar\u0131ld\u0131,<\/li>\n<li>Uygulanabilecek \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 ise (i) her bir tespit i\u00e7in 25.000 TL&#8217;den 50.000 TL&#8217;ye, (ii) bir takvim y\u0131l\u0131 i\u00e7in 250.000 TL&#8217;den 500.000 TL&#8217;ye \u00e7\u0131kar\u0131ld\u0131.<\/li>\n<\/ul>\n<p>Vergi Usul Kanunu&#8217;nun m\u00fckerrer 257. maddesinde d\u00fczenlenen, elektronik ortamda ticari faaliyette bulunan ger\u00e7ek ya da t\u00fczel ki\u015fi hizmet sa\u011flay\u0131c\u0131lara ve\/veya ba\u015fkalar\u0131na ait iktisadi ve ticari faaliyetlerin yap\u0131lmas\u0131na elektronik ticaret ortam\u0131n\u0131 sa\u011flayan ger\u00e7ek ve t\u00fczel ki\u015fi arac\u0131 hizmet sa\u011flay\u0131c\u0131lara; ticari faaliyetlerine ili\u015fkin bildirim verme y\u00fck\u00fcml\u00fcl\u00fcklerine uyulmamas\u0131 halinde uygulanan \u00f6zel usuls\u00fczl\u00fck cezalar\u0131,<\/p>\n<ul>\n<li>Birinci s\u0131n\u0131f t\u00fcccarlar ile serbest meslek erbab\u0131 (2022 y\u0131l\u0131 i\u00e7in 3.400 TL) ve ikinci s\u0131n\u0131f t\u00fcccarlar, defter tutan \u00e7ift\u00e7iler ile kazanc\u0131 basit usulde tespit edilenler (2022 y\u0131l\u0131 i\u00e7in 1.700 TL) bak\u0131m\u0131ndan be\u015f kat,<\/li>\n<li>Di\u011fer ger\u00e7ek veya t\u00fczel ki\u015filer (2022 y\u0131l\u0131 i\u00e7in 880 TL) bak\u0131m\u0131ndan ise iki\u00a0kat olarak uygulanacak.<\/li>\n<\/ul>\n<p>Ayr\u0131ca ger\u00e7ek faydalan\u0131c\u0131 bildirimi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne uyulmamas\u0131na ili\u015fkin olarak birinci s\u0131n\u0131f t\u00fcccarlar ile serbest meslek erbab\u0131na uygulanan (2022 y\u0131l\u0131 i\u00e7in 3.400 TL olan) \u00f6zel usuls\u00fczl\u00fck cezas\u0131 \u00fc\u00e7 kat olarak uygulanacak.<\/p>\n<p>\u00d6zel usuls\u00fczl\u00fck cezalar\u0131na ili\u015fkin yap\u0131lan bu de\u011fi\u015fiklikler 01.08.2022 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girecek.<br \/>\n<strong>iii.\u00a0Ger\u00e7ek Faydalan\u0131c\u0131 Bilgisinin Temin Edilmesine Y\u00f6nelik Olarak Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;na Yetki Verildi <\/strong><\/p>\n<p>13.07.2021 tarihli Resmi Gazete&#8217;de yay\u0131mlanan 529 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile kurumlar vergisi m\u00fckellefleri ile di\u011fer baz\u0131 ki\u015filere ger\u00e7ek faydalan\u0131c\u0131 bildirimini verme zorunlulu\u011fu getirilmi\u015fti. 7417 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#8217;nda yap\u0131lan de\u011fi\u015fiklikle Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;na, ger\u00e7ek faydalan\u0131c\u0131n\u0131n kapsam\u0131n\u0131 belirleme, bu kapsama girenlerin bildirilmesi zorunlulu\u011funu getirme, bildirimin i\u00e7erik, format, standart, verilme s\u00fcresi ve y\u00f6ntemini belirleme, bunlarda de\u011fi\u015fiklik yapma, bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc sekt\u00f6r, m\u00fckellef gruplar\u0131 ve m\u00fckellefiyet durumlar\u0131 itibar\u0131yla belirleme, bu kapsamdaki bilgi ve bildirimlerin elektronik ortamda muhafaza ve ibraz edilmesi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirme ve uygulamaya ili\u015fkin di\u011fer usul ve esaslar\u0131 belirleme yetkisi verildi.<br \/>\n<strong>iv. Baz\u0131 Finansal Kurumlara Uygulanacak Kurumlar Vergisi Oran De\u011fi\u015fikli\u011finin Y\u00fcr\u00fcrl\u00fck Tarihi Netle\u015ftirildi<\/strong><\/p>\n<p>15.04.2022 tarihli Resmi Gazete&#8217;de yay\u0131mlanan 7394 Say\u0131l\u0131 Kanun ile 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 belirlenmi\u015fti. Ancak 7394 Say\u0131l\u0131 Kanun&#8217;da s\u00f6z konusu de\u011fi\u015fikli\u011fin \u201c2023 y\u0131l\u0131 vergilendirme d\u00f6nemi kurum kazan\u00e7lar\u0131na uygulanmak \u00fczere\u201d y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi belirtilmi\u015f ve bu ibare, de\u011fi\u015fikli\u011fin 2023 y\u0131l\u0131n\u0131 takip eden y\u0131llar i\u00e7in ge\u00e7erli olup olmad\u0131\u011f\u0131na dair teredd\u00fctlere yol a\u00e7m\u0131\u015ft\u0131.<\/p>\n<p>7417 Say\u0131l\u0131 Kanun ile kurumlar vergisi oran\u0131na ili\u015fkin de\u011fi\u015fikli\u011fin yaln\u0131zca 2023 y\u0131l\u0131 de\u011fil, takip eden y\u0131llar i\u00e7in de uygulanaca\u011f\u0131 d\u00fczenlendi ve konuya ili\u015fkin teredd\u00fctler giderildi.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Yeni varl\u0131k bar\u0131\u015f\u0131 \u00f6ng\u00f6r\u00fclmesi ve nakit sermaye art\u0131\u015f\u0131 faiz indirimine s\u00fcre s\u0131n\u0131r\u0131 getirilmesine ilave olarak, 7417 Say\u0131l\u0131 Kanun ile yap\u0131lan de\u011fi\u015fiklikler bir yandan mevcut d\u00fczenlemelere ili\u015fkin \u00e7e\u015fitli teredd\u00fctleri ortadan kald\u0131r\u0131rken bir yandan da \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131 art\u0131rarak m\u00fckelleflerin vergiye uyumunu art\u0131rmay\u0131 hedefliyor. Mevzuat de\u011fi\u015fikliklerine uyum kapsam\u0131nda Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n a\u00e7\u0131klamalar\u0131n\u0131 i\u00e7eren tebli\u011f d\u00fczenlemelerinin takip edilmesinde yarar g\u00f6r\u00fcyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>7417 Say\u0131l\u0131 Kanun ile vergi mevzuat\u0131n\u0131 ilgilendiren \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu de\u011fi\u015fiklikler, yeni varl\u0131k bar\u0131\u015f\u0131 \u00f6ng\u00f6r\u00fclmesi, nakdi sermaye art\u0131\u015f\u0131 faiz [&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-23262","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>7417 Say\u0131l\u0131 Kanun&#039;un Vergiye \u0130li\u015fkin \u00d6nemli D\u00fczenlemeleri<\/title>\n<meta name=\"description\" content=\"7417 Say\u0131l\u0131 Kanun ile vergi mevzuat\u0131n\u0131 ilgilendiren \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. 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