{"id":23292,"date":"2022-07-22T07:00:01","date_gmt":"2022-07-22T07:00:01","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=23292"},"modified":"2022-07-22T07:00:01","modified_gmt":"2022-07-22T07:00:01","slug":"vergi-mevzuatinda-yapilan-onemli-degisiklikler","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2022\/07\/22\/vergi-mevzuatinda-yapilan-onemli-degisiklikler\/","title":{"rendered":"Vergi Mevzuat\u0131nda Yap\u0131lan \u00d6nemli De\u011fi\u015fiklikler"},"content":{"rendered":"<p><strong>21.07.2022 tarihli Resmi Gazete&#8217;de yay\u0131mlanan d\u00fczenlemeler ile birlikte vergi mevzuat\u0131nda iki \u00f6nemli de\u011fi\u015fiklik yap\u0131ld\u0131. An\u0131lan de\u011fi\u015fikliklerden ilki, gecikme zamm\u0131 oran\u0131n\u0131n ayl\u0131k %2,5&#8217;e; tecil faizi oran\u0131n\u0131n ise y\u0131ll\u0131k %24&#8217;e y\u00fckseltilmesi. Di\u011fer bir de\u011fi\u015fiklik ise Teknoloji Geli\u015ftirme B\u00f6lgeleri, Ar-Ge ve Tasar\u0131m Merkezlerinde \u00e7al\u0131\u015fanlara sa\u011flanan gelir vergisi stopaj\u0131 te\u015fvikine ili\u015fkin. Bahse konu gelir vergisi stopaj\u0131 te\u015fviki kapsam\u0131nda, s\u00f6z konusu b\u00f6lge ve merkezler d\u0131\u015f\u0131nda ge\u00e7irilen s\u00fcreler bak\u0131m\u0131ndan belirlenen oran, 31.12.2023 tarihine kadar %50&#8217;den %75&#8217;e y\u00fckseltildi. <\/strong><\/p>\n<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>21.07.2022 tarih ve 31899 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 5801 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131 Tahsil Usul\u00fc Hakk\u0131nda Kanunu&#8217;n 51\/1. maddesinde yer alan gecikme zamm\u0131 oran\u0131, ayl\u0131k %1,6&#8217;dan %2,5&#8217;a y\u00fckseltildi. Ayr\u0131ca, 6 S\u0131ra No&#8217;lu Tahsilat Genel Tebli\u011fi (&#8220;<strong>Tahsilat Genel Tebli\u011fi<\/strong>&#8220;) ile y\u0131ll\u0131k %15 olarak uygulanan tecil faizi oran\u0131 ise %24\u2019e y\u00fckseltildi.<\/p>\n<p>\u00d6te yandan, 5806 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile gelir vergisi stopaj\u0131 te\u015fviki kapsam\u0131nda, Teknoloji Geli\u015ftirme B\u00f6lgeleri ile Ar-Ge veya Tasar\u0131m Merkezlerinde \u00e7al\u0131\u015fan personelin toplam say\u0131s\u0131na veya te\u015fvike konu edilen toplam \u00e7al\u0131\u015fma s\u00fcrelerine uygulanmak \u00fczere s\u00f6z konusu b\u00f6lge ve merkezler d\u0131\u015f\u0131nda ge\u00e7irilen s\u00fcreler bak\u0131m\u0131ndan belirlenmi\u015f olan oran, 31.12.2023 tarihine kadar %50&#8217;den %75&#8217;e y\u00fckseltildi.<\/p>\n<p><strong>De\u011fi\u015fiklikler Neler Getiriyor?<\/strong><\/p>\n<p><strong>i. Gecikme Zamm\u0131 ve Tecil Faizi Oranlar\u0131 Y\u00fckseltildi.<\/strong><\/p>\n<p>5801 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile %1,6 olarak uygulanan gecikme zamm\u0131 oran\u0131, her ay i\u00e7in ayr\u0131 ayr\u0131 uygulanmak \u00fczere ayl\u0131k %2,5&#8217;a y\u00fckseltildi.<\/p>\n<p>Ayr\u0131ca, gecikme faizi ve pi\u015fmanl\u0131k zamm\u0131 gibi baz\u0131 faiz ve oranlar\u0131n d\u00fczenlendi\u011fi kanunlarda gecikme zamm\u0131na at\u0131f bulunmas\u0131 sebebiyle s\u00f6z konusu zam ve oranlar i\u00e7in de %2,5 oran\u0131 uygulama alan\u0131 bulacak.<\/p>\n<p>\u00d6te yandan, Tahsilat Genel Tebli\u011fi ile y\u0131ll\u0131k %15 olarak uygulanan tecil faizi oran\u0131, an\u0131lan Tebli\u011f&#8217;in yay\u0131m tarihi olan 21.07.2022 tarihinden itibaren uygulanma \u00fczere y\u0131ll\u0131k %24&#8217;e y\u00fckseltildi.<\/p>\n<p><strong>ii. Teknoloji Geli\u015ftirme B\u00f6lgeleri ile Ar-Ge ve Tasar\u0131m Merkezleri D\u0131\u015f\u0131nda Ge\u00e7irilebilecek S\u00fcrelerin Oran\u0131 Art\u0131r\u0131ld\u0131. <\/strong><\/p>\n<p>5806 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile gelir vergisi stopaj\u0131 te\u015fviki kapsam\u0131nda, Teknoloji Geli\u015ftirme B\u00f6lgeleri ile Ar-Ge veya Tasar\u0131m Merkezlerinde \u00e7al\u0131\u015fan personelin toplam say\u0131s\u0131na veya te\u015fvikine konu edilen toplam \u00e7al\u0131\u015fma s\u00fcrelerine uygulanmak \u00fczere, s\u00f6z konusu b\u00f6lge ve merkezler d\u0131\u015f\u0131nda ge\u00e7irilen s\u00fcreler bak\u0131m\u0131ndan 2022 y\u0131l\u0131n\u0131n sonuna kadar %50 olarak belirlenmi\u015f olan oran, 31.12.2023 tarihine kadar %75&#8217;e y\u00fckseltildi.<\/p>\n<p>Buna g\u00f6re, ilgili kanunlarda \u00f6ng\u00f6r\u00fclen istisna, te\u015fvik ve desteklerden faydalan\u0131labilmesi i\u00e7in (i) toplam Ar-Ge ve destek personelinin %25&#8217;inin ilgili b\u00f6lge ve merkezlerde \u00e7al\u0131\u015fmas\u0131, veya (ii) Ar-Ge ve destek personellerinin ilgili ayda toplam \u00e7al\u0131\u015fma s\u00fcrelerinin %25&#8217;inin ilgili b\u00f6lge veya merkezlerde ge\u00e7irilmesi gerekecek.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>21.07.2022 tarihli Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren farkl\u0131 d\u00fczenlemelerle vergi mevzuat\u0131nda \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. \u00d6zellikle, Teknoloji Geli\u015ftirme B\u00f6lgeleri, Ar-Ge ve Tasar\u0131m Merkezleri d\u0131\u015f\u0131nda ge\u00e7irilen s\u00fcrelere ili\u015fkin yap\u0131lan d\u00fczenleme ile birlikte uzaktan \u00e7al\u0131\u015fma y\u00f6ntemini benimsemi\u015f olan firmalara \u00f6nemli bir rahatl\u0131k sa\u011flanm\u0131\u015f oldu. \u00d6te yandan, m\u00fckelleflerin yapacaklar\u0131 hesaplamalarda artan gecikme zamm\u0131 ve tecil faizi oranlar\u0131n\u0131n dikkate almas\u0131nda fayda g\u00f6r\u00fcyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>21.07.2022 tarihli Resmi Gazete&#8217;de yay\u0131mlanan d\u00fczenlemeler ile birlikte vergi mevzuat\u0131nda iki \u00f6nemli de\u011fi\u015fiklik yap\u0131ld\u0131. An\u0131lan de\u011fi\u015fikliklerden ilki, gecikme zamm\u0131 oran\u0131n\u0131n [&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-23292","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>Vergi Mevzuat\u0131nda Yap\u0131lan \u00d6nemli De\u011fi\u015fiklikler<\/title>\n<meta name=\"description\" content=\"21.07.2022 tarihli Resmi Gazete&#039;de yay\u0131mlanan d\u00fczenlemeler ile birlikte vergi mevzuat\u0131nda iki \u00f6nemli de\u011fi\u015fiklik yap\u0131ld\u0131. 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