{"id":23972,"date":"2022-11-16T08:16:15","date_gmt":"2022-11-16T08:16:15","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=23972"},"modified":"2022-11-16T08:16:15","modified_gmt":"2022-11-16T08:16:15","slug":"7420-sayili-kanunun-vergiye-iliskin-onemli-duzenlemeleri","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2022\/11\/16\/7420-sayili-kanunun-vergiye-iliskin-onemli-duzenlemeleri\/","title":{"rendered":"7420 Say\u0131l\u0131 Kanun&#8217;un Vergiye \u0130li\u015fkin \u00d6nemli D\u00fczenlemeleri"},"content":{"rendered":"<p><strong>7420 Say\u0131l\u0131 Kanun ile vergi mevzuat\u0131n\u0131 ilgilendiren \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu de\u011fi\u015fiklikler, ba\u015fl\u0131ca sermaye azalt\u0131m\u0131nda yeni bir vergileme \u00f6ng\u00f6r\u00fclmesi, kur korumal\u0131 mevduat d\u00f6n\u00fc\u015f\u00fcm s\u00fcresinin uzat\u0131lmas\u0131 ve melek yat\u0131r\u0131mc\u0131 olarak da an\u0131lan bireysel kat\u0131l\u0131m yat\u0131r\u0131mc\u0131lar\u0131 i\u00e7in \u00f6ng\u00f6r\u00fclen indirimin s\u00fcresinin uzat\u0131lmas\u0131 olmakla birlikte, \u00e7al\u0131\u015fanlara nakit olarak verilen yemek bedelinin 51 TL&#8217;yi a\u015fmayan k\u0131sm\u0131n\u0131n gelir vergisinden istisna tutulmas\u0131, turizm pay\u0131 oranlar\u0131nda de\u011fi\u015fiklik yap\u0131lmas\u0131 gibi d\u00fczenlemeleri de kaps\u0131yor. <\/strong><\/p>\n<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>9 Kas\u0131m 2022 tarih ve 32008 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7420 say\u0131l\u0131 Gelir Vergisi Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (&#8220;<strong>7420 Say\u0131l\u0131 Kanun<\/strong>&#8220;) ile vergi mevzuat\u0131nda \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu b\u00fcltenimizde 7420 Say\u0131l\u0131 Kanun&#8217;un \u00f6nemli vergi d\u00fczenlemelerine yer verdik.<\/p>\n<p><strong>7420 Say\u0131l\u0131 Kanun&#8217;un Yapt\u0131\u011f\u0131 De\u011fi\u015fiklikler Neler?<\/strong><\/p>\n<p><strong>i. Sermaye Azalt\u0131m\u0131nda Vergileme\u00a0<\/strong><\/p>\n<p>Sermaye azalt\u0131m\u0131nda vergilemeye ili\u015fkin vergi kanunlar\u0131nda a\u00e7\u0131k bir yasal d\u00fczenleme bulunmamas\u0131 sebebiyle sermaye azalt\u0131m\u0131n\u0131n vergi kar\u015f\u0131s\u0131ndaki durumu uzun y\u0131llard\u0131r en tart\u0131\u015fmal\u0131 konulardan biriydi.<\/p>\n<p>Esasen, vergi mevzuat\u0131nda sermaye ve k\u00e2r yede\u011fi gibi i\u00e7 kaynaklardan kar\u015f\u0131lanan sermaye unsurlar\u0131n\u0131n sermaye azalt\u0131m\u0131 halinde da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 say\u0131laca\u011f\u0131na ve sermaye azalt\u0131m\u0131nda, azalt\u0131m\u0131n \u00f6ncelikle hangi kaynaktan yap\u0131lm\u0131\u015f say\u0131laca\u011f\u0131na dair herhangi bir h\u00fck\u00fcm bulunmuyor. Ancak, Gelir \u0130daresi taraf\u0131ndan verilen \u00f6zelgelerde, sermaye azalt\u0131m\u0131nda; (i) \u00f6ncelikle, i\u015fletmeden \u00e7ekilmesi halinde kurumlar vergisine ve k\u00e2r da\u011f\u0131t\u0131m\u0131na ba\u011fl\u0131 vergi\u00a0 kesintisine tabi tutulacak hesaplar\u0131n (pasif kalemlere ait enflasyon fark hesaplar\u0131, yeniden de\u011ferleme de\u011fer art\u0131\u015f fonu, i\u015ftirakler yeniden de\u011ferleme de\u011fer art\u0131\u015f fonu, maliyet art\u0131\u015f fonu vb.),\u00a0 (ii) sonra, sadece k\u00e2r da\u011f\u0131t\u0131m\u0131na ba\u011fl\u0131 vergi kesintisine tabi tutulacak hesaplar\u0131n (ge\u00e7mi\u015f y\u0131l\u00a0 karlar\u0131, ola\u011fan\u00fcst\u00fc yedekler vb.), (iii) son olarak ise i\u015fletmeden \u00e7ekilmesi halinde vergilendirilmeyecek olan ayni ve nakdi\u00a0 sermayenin i\u015fletmeden \u00e7ekildi\u011fi anlay\u0131\u015f\u0131 benimseniyor. Konuya ili\u015fkin yasal d\u00fczenleme bulunmamas\u0131 kar\u015f\u0131s\u0131nda Gelir \u0130daresi&#8217;nin bu g\u00f6r\u00fc\u015f\u00fc idare ve m\u00fckellefler aras\u0131nda da bir\u00e7ok ihtilafa sebebiyet vermi\u015fti.<\/p>\n<p>7420 Say\u0131l\u0131 Kanun ile yasal bo\u015flu\u011fun giderilmesi ve ihtilaflar\u0131n \u00f6n\u00fcne ge\u00e7ilmesi amac\u0131yla 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu&#8217;na (&#8220;<strong>KVK<\/strong>&#8220;) &#8220;Sermaye Azalt\u0131m\u0131nda Vergileme&#8221; ba\u015fl\u0131kl\u0131 32\/B maddesi eklenmi\u015ftir. S\u00f6z konusu madde uyar\u0131nca sermaye azalt\u0131m\u0131nda vergileme, sermayeye eklenen \u00f6z sermaye kalemlerinin sermayeye eklendi\u011fi tarihten itibaren be\u015f tam y\u0131l i\u00e7inde sermaye azalt\u0131m\u0131na konu edilip edilmemesine g\u00f6re farkl\u0131la\u015fmaktad\u0131r. Yeni d\u00fczenleme uyar\u0131nca sermaye azalt\u0131m\u0131nda vergilemeye ili\u015fkin esaslar \u015fu \u015fekildedir:<\/p>\n<ul>\n<li>Sermaye azalt\u0131m\u0131n\u0131n 5 tam y\u0131l ge\u00e7tikten sonra yap\u0131lmas\u0131 halinde nakdi ve ayni sermaye ile sermayeye eklenen di\u011fer unsurlar\u0131n toplam sermaye tutar\u0131 i\u00e7indeki pay\u0131 dikkate al\u0131narak azalt\u0131lan sermaye tutar\u0131n\u0131n k\u0131r\u0131l\u0131m\u0131 bulunacak ve buna g\u00f6re vergileme yap\u0131lacakt\u0131r.<\/li>\n<li>Sermaye azalt\u0131m\u0131n\u0131n 5 y\u0131l ge\u00e7meden yap\u0131lmas\u0131 halinde azalt\u0131m\u0131n s\u0131ras\u0131yla a\u015fa\u011f\u0131da yaz\u0131l\u0131 sermaye unsurlar\u0131ndan yap\u0131ld\u0131\u011f\u0131 kabul edilecek ve vergileme a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde yap\u0131lacakt\u0131r:\n<ul>\n<li>Sermayeye ilave d\u0131\u015f\u0131nda ba\u015fka bir hesaba nakledilmesi, i\u015fletmeden \u00e7ekilmesi veya sermaye hesab\u0131ndan ba\u015fka hesaplara aktar\u0131m\u0131 kurumlar vergisine ve k\u00e2r da\u011f\u0131t\u0131m\u0131na veya ana merkeze aktar\u0131lan tutara ba\u011fl\u0131 vergi kesintisine tabi tutulacak \u00f6z sermaye kalemleri. Bu kalemler kurumlar vergisine ve gelir vergisi stopaj\u0131na tabi tutulacakt\u0131r.<\/li>\n<li>Sadece k\u00e2r da\u011f\u0131t\u0131m\u0131na veya ana merkeze aktar\u0131lan tutara ba\u011fl\u0131 vergi kesintisine tabi tutulacak \u00f6z sermaye kalemleri. Bu kalemler gelir vergisi stopaj\u0131na tabi tutulacakt\u0131r.<\/li>\n<li>Ba\u015fka bir hesaba nakledilmesi veya i\u015fletmeden \u00e7ekilmesi halinde vergilendirilmeyecek olan ayni ve nakdi sermaye. Sermaye azalt\u0131m\u0131n\u0131n bu k\u0131sm\u0131 herhangi bir vergiye tabi de\u011fildir.<\/li>\n<\/ul>\n<\/li>\n<li>Sermaye azalt\u0131m\u0131nda \u00f6ncelikli olarak, sermayeye ilave edilen \u00f6z sermaye kalemlerinden sermayeye eklenme tarihi be\u015f tam y\u0131ll\u0131k s\u00fcreyi ge\u00e7memi\u015f olanlar\u0131n i\u015fletmeden \u00e7ekildi\u011fi kabul edilecektir.<\/li>\n<li>Ge\u00e7mi\u015f y\u0131l zararlar\u0131n\u0131n mahsubu suretiyle sermaye azalt\u0131lmas\u0131 durumunda, azalt\u0131ma konu edilen sermaye unsurlar\u0131 yukar\u0131da a\u00e7\u0131kland\u0131\u011f\u0131 \u015fekilde tespit edilecek ancak bu tutarlar \u00fczerinden k\u00e2r da\u011f\u0131t\u0131m\u0131 veya ana merkeze aktar\u0131lan tutar kapsam\u0131nda \u201cvergi kesintisi\u201d yap\u0131lmayacakt\u0131r.<\/li>\n<\/ul>\n<p><strong>ii. Kur Korumal\u0131 Mevduat Kapsam\u0131nda Elde Edilen Gelirlere Uygulanan Kurumlar Vergisi \u0130stisnas\u0131\u00a0\u00a0<\/strong><\/p>\n<p>KVK&#8217;n\u0131n ge\u00e7ici 14. maddesine g\u00f6re m\u00fckelleflerin 2022 y\u0131l\u0131 sonuna kadar yabanc\u0131 paralar\u0131n\u0131 ve alt\u0131n hesab\u0131 bakiyelerini T\u00fcrk Liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru\/fiyat\u0131 \u00fczerinden T\u00fcrk Liras\u0131na \u00e7evirmeleri halinde bu kapsamda a\u00e7\u0131lacak mevduata tahakkuk ettirilecek faiz ve kar paylar\u0131 ile di\u011fer kazan\u00e7lar kurumlar vergisinden istisna edilmi\u015fti.<\/p>\n<p>Bu kez, 7420 Say\u0131l\u0131 Kanun ile yabanc\u0131 paralar\u0131n ve alt\u0131n hesab\u0131 bakiyelerini T\u00fcrk Liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015ft\u00fcren m\u00fckelleflerin elde ettikleri faiz, kar pay\u0131 ve di\u011fer kazan\u00e7lar\u0131na sa\u011flanan kurumlar vergisi istisnas\u0131 uygulamas\u0131nda, yabanc\u0131 para ve alt\u0131n bakiyelerinin T\u00fcrk Liras\u0131na \u00e7evrilmesi gereken s\u00fcre 31 Aral\u0131k 2023&#8217;e kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Ayr\u0131ca, Kanun ile Cumhurba\u015fkan\u0131&#8217;na istisnay\u0131 31 Aral\u0131k 2023 tarihine kadar her ge\u00e7ici vergi veya y\u0131ll\u0131k hesap d\u00f6nemleri sonu itibar\u0131yla kurumlar\u0131n bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar i\u00e7in ayr\u0131 ayr\u0131 veya birlikte uygulatma konusunda yetki verilmektedir.<\/p>\n<p><strong>iii. Bireysel Kat\u0131l\u0131m Yat\u0131r\u0131mc\u0131s\u0131 (Melek Yat\u0131r\u0131mc\u0131) \u0130ndirimi<\/strong><\/p>\n<p>193 say\u0131l\u0131 Gelir Vergisi Kanunu&#8217;nun (&#8220;<strong>GVK<\/strong>&#8220;) ge\u00e7ici 82. maddesi uyar\u0131nca bireysel kat\u0131l\u0131m yat\u0131r\u0131mc\u0131s\u0131 tam m\u00fckellef ger\u00e7ek ki\u015filer (melek yat\u0131r\u0131mc\u0131lar), 31 Aral\u0131k 2017 tarihine kadar\u00a0 iktisap ettikleri tam m\u00fckellef anonim \u015firketlere ait i\u015ftirak hisselerini en az iki tam y\u0131l elde tutmalar\u0131 \u015fart\u0131yla hisse bedelinin %75\u2019ini y\u0131ll\u0131k beyannamelerine konu kazan\u00e7 ve iratlar\u0131ndan, hisselerin iktisap edildi\u011fi d\u00f6nemde indirebilmektedir. Ancak, s\u00f6z konusu istisna uygulamas\u0131 uyar\u0131nca y\u0131ll\u0131k indirim tutar\u0131 1.000.000 TL\u2019yi a\u015famaz.<\/p>\n<p>Ayr\u0131ca, an\u0131lan indirim oran\u0131 ara\u015ft\u0131rma, geli\u015ftirme ve yenilik\u00e7ilik programlar\u0131 kapsam\u0131nda projesi son be\u015f y\u0131l i\u00e7inde desteklenmi\u015f kurumlara i\u015ftirak sa\u011flayan bireysel kat\u0131l\u0131m yat\u0131r\u0131mc\u0131lar\u0131 i\u00e7in ise %100 olarak uygulanmaktad\u0131r.<\/p>\n<p>Bu kez, 7420 Say\u0131l\u0131 Kanun ile 31 Aral\u0131k 2022&#8217;de sona erecek olan istisna uygulama s\u00fcresi, 31 Aral\u0131k 2027 tarihine kadar uzat\u0131lm\u0131\u015f ve ayr\u0131ca y\u0131ll\u0131k maksimum indirim tutar\u0131 1.000.000 TL&#8217;den 2.500.000 TL&#8217;ye y\u00fckseltilmi\u015ftir.<\/p>\n<p><strong>iv. Di\u011fer Baz\u0131 \u00d6nemli De\u011fi\u015fiklikler\u00a0<\/strong><\/p>\n<ul>\n<li>GVK&#8217;n\u0131n 23\/8. maddesi uyar\u0131nca hizmet erbab\u0131na i\u015fverenlerce yemek verilmek suretiyle sa\u011flanan menfaatler gelir vergisinden istisnad\u0131r. Ayr\u0131ca, i\u015fverenlerce, i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda yemek verilmeyen durumlarda \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck yemek bedelinin 51 TL&#8217;yi a\u015fmamas\u0131 ve buna ili\u015fkin \u00f6demenin yemek verme hizmetini sa\u011flayan m\u00fckelleflere yap\u0131lmas\u0131 halinde bu \u00f6demeler de istisna kapsam\u0131nda de\u011ferlendirilmekteydi. 7420 Say\u0131l\u0131 Kanun ile yap\u0131lan de\u011fi\u015fiklikle istisnan\u0131n uygulanmas\u0131 i\u00e7in aranan \u015fartlardan biri olan &#8220;\u00f6demenin yemek verme hizmeti sa\u011flayan m\u00fckelleflere yap\u0131lmas\u0131&#8221; ko\u015fulu kald\u0131r\u0131lm\u0131\u015ft\u0131r. B\u00f6ylece, an\u0131lan bedeli a\u015fmayan yemek \u00fccreti \u00e7al\u0131\u015fana nakit olarak \u00f6dense de istisnadan yararlan\u0131labilecektir.<\/li>\n<li>\u0130\u015fverenlerce \u00e7al\u0131\u015fanlar\u0131n 1.000 TL&#8217;ye kadar elektrik, do\u011falgaz ve \u0131s\u0131nma giderlerinin \u00f6denmesi amac\u0131yla sa\u011flanan menfaatler, 30 Haziran 2023&#8217;e kadar gelir vergisinden istisna edilmi\u015ftir. Ayr\u0131ca \u00f6demenin sigorta primine esas kazanca dahil edilmemesi d\u00fczenlenmi\u015ftir.<\/li>\n<li>Yurt d\u0131\u015f\u0131nda yap\u0131lan in\u015faat, onar\u0131m, montaj i\u015fleri ile teknik hizmetlerde \u00e7al\u0131\u015fan hizmet erbab\u0131na, fiilen yurt d\u0131\u015f\u0131ndaki \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 i\u015fverenin yurt d\u0131\u015f\u0131 kazan\u00e7lar\u0131ndan kar\u015f\u0131lanarak yap\u0131lan \u00fccret \u00f6demeleri gelir vergisinden istisna tutulmu\u015ftur.<\/li>\n<li>Turizm pay\u0131, ticari i\u015fletmelerin yat\u0131r\u0131mc\u0131s\u0131 veya i\u015fletmecisi olan ger\u00e7ek veya t\u00fczel ki\u015filerin bu i\u015fletmelerdeki faaliyetleri sonucunda elde ettikleri net sat\u0131\u015f ve kira gelirlerinin toplam\u0131 \u00fczerinden al\u0131nan pay\/paylard\u0131r. 7420 Say\u0131l\u0131 Kanun ile turizm pay\u0131 m\u00fckellefleri ile baz\u0131 turizm pay\u0131 oranlar\u0131 yeniden belirlenmi\u015f ve bakanl\u0131ktan turizm i\u015fletme belgeli deniz turizmi ara\u00e7lar\u0131ndan turizm pay\u0131 al\u0131nmas\u0131na son verilmi\u015ftir.<\/li>\n<\/ul>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>7420 Say\u0131l\u0131 Kanun ile birlikte vergi kanunlar\u0131nda baz\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6ren \u00f6nemli d\u00fczenlemeler hayata ge\u00e7ti. Bu d\u00fczenlemelerden \u00f6zellikle sermaye azalt\u0131m\u0131na ili\u015fkin de\u011fi\u015fiklik olduk\u00e7a \u00f6nem arz etmekte olup; bu de\u011fi\u015fiklik ile en tart\u0131\u015fmal\u0131 konular\u0131ndan birisi olan sermaye azalt\u0131m\u0131 halinde vergilemeye ili\u015fkin ihtilaflar\u0131n kal\u0131c\u0131 olarak ortadan kald\u0131r\u0131lmas\u0131 ve yasal bo\u015flu\u011fun giderilmesi amac\u0131yla KVK&#8217;ya &#8220;Sermaye Azalt\u0131m\u0131nda Vergileme&#8221; ba\u015fl\u0131kl\u0131 yeni bir h\u00fck\u00fcm eklenmi\u015ftir. Sermaye azalt\u0131m\u0131na ili\u015fkin bu yeni d\u00fczenlemenin \u015firketler taraf\u0131ndan ger\u00e7ekle\u015ftirilecek sermaye hareketlerinde (sermaye art\u0131r\u0131m\u0131\/sermaye azalt\u0131m\u0131) g\u00f6z \u00f6n\u00fcnde bulundurulmas\u0131n\u0131 ve etkilerinin i\u015flem \u00f6ncesinde de\u011ferlendirilmesini \u00f6neriyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>7420 Say\u0131l\u0131 Kanun ile vergi mevzuat\u0131n\u0131 ilgilendiren \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu de\u011fi\u015fiklikler, ba\u015fl\u0131ca sermaye azalt\u0131m\u0131nda yeni bir vergileme \u00f6ng\u00f6r\u00fclmesi, kur [&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-23972","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>7420 Say\u0131l\u0131 Kanun&#039;un Vergiye \u0130li\u015fkin \u00d6nemli D\u00fczenlemeleri<\/title>\n<meta name=\"description\" content=\"7420 Say\u0131l\u0131 Kanun ile vergi mevzuat\u0131n\u0131 ilgilendiren \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. 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