{"id":24634,"date":"2023-01-30T13:57:41","date_gmt":"2023-01-30T13:57:41","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=24634"},"modified":"2023-01-30T13:57:41","modified_gmt":"2023-01-30T13:57:41","slug":"yeni-vergi-affi-yolda","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2023\/01\/30\/yeni-vergi-affi-yolda\/","title":{"rendered":"Yeni Vergi Aff\u0131 Yolda!"},"content":{"rendered":"

Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131 ve i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesine dair h\u00fck\u00fcmleri i\u00e7eren ve “y\u00fczy\u0131l\u0131n vergi aff\u0131” olarak an\u0131lan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Teklifi (“Kanun Teklifi”) 27 Ocak 2023 tarihinde TBMM Ba\u015fkanl\u0131\u011f\u0131’na sunuldu. Se\u00e7im takvimi de g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda Kanun Teklifi’nin \u015eubat ay\u0131 ortas\u0131na kadar y\u00fcr\u00fcrl\u00fc\u011fe girmesi bekleniyor. <\/strong><\/h2>\n

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

Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 ve matrah art\u0131r\u0131m\u0131na dair h\u00fck\u00fcmleri i\u00e7eren Kanun Teklifi, 27 Ocak 2023 tarihinde TBMM Ba\u015fkanl\u0131\u011f\u0131’na sunuldu.<\/p>\n

Yeniden yap\u0131land\u0131rma genel olarak 31 Aral\u0131k 2022 ve \u00f6ncesindeki d\u00f6nemlere ili\u015fkin vergiler ile buna ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri ve vergi asl\u0131na ba\u011fl\u0131 olmayan di\u011fer vergi cezalar\u0131n\u0131 kaps\u0131yor. Gelir veya kurumlar vergisine mahsuben 2022 y\u0131l\u0131nda \u00f6denmesi gereken ge\u00e7ici vergiler ise Kanun Teklifi’nin kapsam\u0131 d\u0131\u015f\u0131nda.<\/p>\n

Kurumlar vergisi ve katma de\u011fer vergisi ba\u015fta olmak \u00fczere di\u011fer baz\u0131 vergi t\u00fcrleri i\u00e7in \u00f6ng\u00f6r\u00fclen matrah art\u0131r\u0131m\u0131 ise 2018-2021 y\u0131llar\u0131n\u0131 kapsamakta olup; 2022 y\u0131l\u0131 kapsam d\u0131\u015f\u0131ndad\u0131r.<\/p>\n

Bu b\u00fcltenimizde vergi aff\u0131na ili\u015fkin olarak Kanun Teklifi’nde \u00f6ng\u00f6r\u00fclen ba\u015fl\u0131ca d\u00fczenlemelere yer verilmi\u015f olup; kanunla\u015facak metin ile b\u00fcltenimize konu edilen d\u00fczenlemeler aras\u0131nda bir tak\u0131m farkl\u0131l\u0131klar olabilece\u011fi g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r.<\/p>\n

Kanun Teklifi Neler Getiriyor?<\/strong><\/h3>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01. Kesinle\u015fmi\u015f Alacaklar<\/strong><\/p>\n

Kanun’un yay\u0131m tarihi itibar\u0131yla vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan<\/p>\n

    \n
  • vergilerin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131n\u0131n ve gecikme faizi\/zamm\u0131 yerine Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi cezalar\u0131n ve bu cezalara ba\u011fl\u0131 gecikme faizi\/zamlar\u0131n\u0131n tamam\u0131n\u0131n,<\/li>\n
  • bir vergi asl\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesilmi\u015f vergi cezalar\u0131 ile i\u015ftirak nedeniyle kesilmi\u015f vergi cezalar\u0131n\u0131n %50’sinin ve gecikme zamm\u0131 yerine Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi cezas\u0131n\u0131n kalan %50’sinin ve bu cezalara ba\u011fl\u0131 gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n<\/li>\n<\/ul>\n

    tahsilinden vazge\u00e7ilecek.<\/p>\n

    \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02. Kesinle\u015fmemi\u015f veya dava safhas\u0131nda bulunan vergi alacaklar\u0131<\/strong><\/p>\n

    \u00a0 \u00a0 \u00a0 \u00a0 a. Kanun’un yay\u0131m tarihi itibar\u0131yla ilk derece mahkemeleri nezdinde dava a\u00e7\u0131lm\u0131\u015f ya da dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan vergi tarhiyatlar\u0131<\/strong><\/p>\n

    Vergi asl\u0131n\u0131n %50’sinin ve gecikme faizi\/zamm\u0131 yerine vergi asl\u0131n\u0131n %50’si \u00fczerinden Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50’si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (gecikme zamm\u0131\/faizi ve asl\u0131na ba\u011fl\u0131 olarak kesilen di\u011fer cezalar ve bunlara ait gecikme zamlar\u0131 dahil) tahsilinden vazge\u00e7ilecek.<\/p>\n

    Uzla\u015fma h\u00fck\u00fcmlerinden yararlan\u0131lmak \u00fczere ba\u015fvuruda bulunulmu\u015f, uzla\u015fma g\u00fcn\u00fc verilmemi\u015f veya uzla\u015fma g\u00fcn\u00fc gelmemi\u015f ya da uzla\u015fma sa\u011flanamam\u0131\u015f ancak dava a\u00e7ma s\u00fcresi ge\u00e7memi\u015f olanlar vergiler de bu kapsamdad\u0131r.<\/p>\n

    \u00a0 \u00a0 \u00a0 \u00a0b. \u0130tiraz\/istinaf veya temyiz s\u00fcreleri ge\u00e7memi\u015f ya da itiraz veya temyiz yoluna ba\u015fvurulmu\u015f ya da karar d\u00fczeltme talep s\u00fcresi ge\u00e7memi\u015f veya bu yola ba\u015fvurulmu\u015f olan vergi tarhiyatlar\u0131<\/strong><\/p>\n

    Bu hallerde tahsilinden vazge\u00e7ilecek tutar Kanun’un yay\u0131m tarihinden \u00f6nce verilen en son mahkeme karar\u0131n\u0131n tarhiyata ili\u015fkin terkin, tasdik veya bozma karar\u0131 olmas\u0131na g\u00f6re de\u011fi\u015fiyor. Buna g\u00f6re en son karar\u0131n:<\/p>\n

      \n
    • Terkine<\/strong> ili\u015fkin olmas\u0131 halinde, ilk tarhiyata esas verginin %10’unun ve gecikme faizi yerine vergi asl\u0131n\u0131n %10’u \u00fczerinden Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %90’\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %10’unun \u00f6denmesi \u015fart\u0131yla kalan %90’\u0131n\u0131n) tahsilinden vazge\u00e7ilecek.<\/li>\n
    • Tasdik veya tadilen tasdike<\/strong> ili\u015fkin olmas\u0131 halinde, tasdik edilen vergilerin tamam\u0131n\u0131n, terkin edilen vergilerin %10’unun ve bu tutarlara ili\u015fkin gecikme faizi yerine Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %90’\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %50’sinin \u00f6denmesi \u015fart\u0131yla kalan k\u0131sm\u0131n\u0131n) tahsilinden vazge\u00e7ilecek.<\/li>\n
    • Bozma<\/strong> karar\u0131 olmas\u0131 halinde, vergi asl\u0131n\u0131n %50’sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50’si \u00fczerinden Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50’si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %25’inin \u00f6denmesi \u015fart\u0131yla kalan %75’inin) tahsilinden vazge\u00e7ilecek.<\/li>\n
    • K\u0131smen onama k\u0131smen bozma <\/strong>karar\u0131 olmas\u0131 halinde,\n
        \n
      • onanan k\u0131s\u0131m i\u00e7in onanan vergilerin tamam\u0131n\u0131n, terkin edilen vergilerin %10’unun ve bu tutarlara ili\u015fkin gecikme faizi yerine Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %90’\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %50’sinin \u00f6denmesi \u015fart\u0131yla kalan k\u0131sm\u0131n\u0131n) tahsilinden vazge\u00e7ilecek.<\/li>\n
      • bozulan k\u0131s\u0131m i\u00e7in vergi asl\u0131n\u0131n %50’sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50’si \u00fczerinden Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50’si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %25’inin \u00f6denmesi \u015fart\u0131yla kalan %75’inin) tahsilinden vazge\u00e7ilecek.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        Kesinle\u015fmemi\u015f veya dava a\u015famas\u0131nda olan alacaklar\u0131n yap\u0131land\u0131r\u0131lmas\u0131 imkan\u0131ndan yararlanabilmek i\u00e7in kapsama giren alacaklara kar\u015f\u0131 dava a\u00e7\u0131lmamas\u0131, a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7ilmesi ve kanun yollar\u0131na ba\u015fvurulmamas\u0131 \u015fartt\u0131r.<\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a03. \u0130nceleme ve tarhiyat safhas\u0131nda bulunan vergi alacaklar\u0131<\/strong><\/p>\n

        Kanun’un yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6nce ba\u015flan\u0131lm\u0131\u015f ve Kanun’un yay\u0131m tarihi itibariyle tamamlanamam\u0131\u015f vergi incelemeleri sonucunda tarh edilecek vergi as\u0131llar\u0131n\u0131n %50’sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50’si \u00fczerinden Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50’si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar\u0131n %25’inin \u00f6denmesi \u015fart\u0131yla kalan %75’inin) tahsilinden vazge\u00e7ilecek.<\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a04. Matrah ve vergi art\u0131r\u0131m\u0131<\/strong><\/p>\n

        Kanun Teklifi ile m\u00fckelleflere kurumlar vergisi, gelir vergisi, KDV ve baz\u0131 gelir ve kurumlar vergisi stopajlar\u0131 i\u00e7in matrah ve vergi art\u0131r\u0131m\u0131 imk\u00e2n\u0131 getirilmi\u015ftir.<\/p>\n

        Matrah veya vergi art\u0131r\u0131m\u0131nda bulunulmas\u0131, Kanun’un yay\u0131m tarihinden \u00f6nce ba\u015flan\u0131lm\u0131\u015f olan vergi incelemeleri ile takdir i\u015flemlerine engel te\u015fkil etmemektedir.\u00a0Ancak, art\u0131r\u0131mda bulunan m\u00fckellefler hakk\u0131nda ba\u015flan\u0131lan vergi\u00a0incelemeleri ve takdir i\u015flemlerinin,\u00a0Kanun’un yay\u0131m\u0131n\u0131 izleyen 7 i\u015f g\u00fcn\u00fc i\u00e7inde sonu\u00e7land\u0131r\u0131lamamas\u0131 h\u00e2linde\u00a0bu i\u015flemlere devam edilmez.<\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0a. Kurumlar vergisi matrah art\u0131r\u0131m\u0131 <\/strong><\/p>\n

        Kurumlar vergisi m\u00fckelleflerinin y\u0131ll\u0131k kurumlar vergisi matrahlar\u0131n\u0131 30 Nisan 2023’e kadar 2018 y\u0131l\u0131 i\u00e7in %35, 2019 y\u0131l\u0131 i\u00e7in %30, 2020 y\u0131l\u0131 i\u00e7in %25 ve 2021 y\u0131l\u0131 i\u00e7in %20 oran\u0131ndan az olmamak \u00fczere art\u0131rmalar\u0131 halinde, art\u0131r\u0131mda bulunulan y\u0131llar i\u00e7in y\u0131ll\u0131k kurumlar vergisi incelemesi ve bu y\u0131llara ili\u015fkin olarak daha sonra ba\u015fka bir kurumlar vergisi tarhiyat\u0131 yap\u0131lamaz.<\/p>\n

        Art\u0131r\u0131lan matrahlar %20 oran\u0131nda kurumlar vergisine tabi olur. Ancak, kurumlar vergisi m\u00fckelleflerinin art\u0131r\u0131mda bulunmak istedikleri y\u0131la ait beyannamelerini kanuni s\u00fcrelerinde vermi\u015f, tahakkuk eden kurumlar vergisi ile ilgili beyannameler \u00fczerinden tahakkuk eden damga vergisini s\u00fcresinde \u00f6demi\u015f ve kurumlar vergisi i\u00e7in bu Kanun’da \u00f6ng\u00f6r\u00fclen kesinle\u015fmi\u015f alacaklar ve kesinle\u015fmemi\u015f veya dava safhas\u0131nda bulunan alacaklara ili\u015fkin h\u00fck\u00fcmlerden yararlanmam\u0131\u015f olmalar\u0131 \u015fart\u0131yla Kanun’a g\u00f6re art\u0131r\u0131lan matrahlar\u0131 %15 oran\u0131nda vergilendirilecektir.<\/p>\n

        Kurumlar vergisi m\u00fckelleflerinin, art\u0131r\u0131mda bulunmak istedikleri y\u0131l ile ilgili olarak vermi\u015f olduklar\u0131 beyannamelerinde, zarar beyan edilmi\u015f olmas\u0131 veya indirim ve istisnalar nedeniyle matrah olu\u015fmamas\u0131 ya da hi\u00e7 beyanname verilmemi\u015f olmas\u0131 halinde, vergilendirmeye esas al\u0131nacak art\u0131r\u0131lan matrahlar, 2018 y\u0131l\u0131 i\u00e7in 200.000 TL’den, 2019 y\u0131l\u0131 i\u00e7in 215.000 TL’den, 2020 y\u0131l\u0131 i\u00e7in 230.000 TL’den ve 2021 y\u0131l\u0131 i\u00e7in 260.000 TL’den az olamaz.<\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0b. KDV art\u0131r\u0131m\u0131<\/strong><\/p>\n

        KDV m\u00fckelleflerinin, her bir vergilendirme d\u00f6nemine ili\u015fkin olarak verdikleri beyannamelerindeki hesaplanan KDV’nin y\u0131ll\u0131k toplam\u0131 \u00fczerinden 2018 y\u0131l\u0131 i\u00e7in %3, 2019 y\u0131l\u0131 i\u00e7in %3, 2020 y\u0131l\u0131 i\u00e7in %2,5 ve 2021 y\u0131l\u0131 i\u00e7in %2\u00a0 oran\u0131ndan az olmamak \u00fczere belirlenecek KDV’yi vergi art\u0131r\u0131m\u0131 olarak 30 Nisan 2023’e kadar beyan etmeleri halinde, kendileri nezdinde s\u00f6z konusu vergilendirme d\u00f6nemleri ile ilgili olarak KDV incelemesi ve tarhiyat\u0131 yap\u0131lamaz.<\/p>\n

        \u0130lgili takvim y\u0131l\u0131 i\u00e7indeki i\u015flemlerin tamam\u0131n\u0131n istisnalar kapsam\u0131ndaki teslim ve hizmetlerden olu\u015fmas\u0131, ihra\u00e7 kay\u0131tl\u0131 sat\u0131\u015flardan olu\u015fmas\u0131 veya di\u011fer nedenlerle takvim y\u0131l\u0131n\u0131n b\u00fct\u00fcn d\u00f6nemlerinde hesaplanan katma de\u011fer vergisi bulunmamas\u0131 h\u00e2linde ise m\u00fckellefler ilgili y\u0131l i\u00e7in gelir veya kurumlar vergisi matrah art\u0131r\u0131m\u0131nda bulunmu\u015f olmalar\u0131 \u015fart\u0131yla KDV art\u0131r\u0131m\u0131ndan faydalanabilirler.\u00a0Bu m\u00fckelleflerin, KDV art\u0131r\u0131m talepleri nedeniyle \u00f6deyecekleri vergi, gelir veya kurumlar vergisi bak\u0131m\u0131ndan art\u0131r\u0131lan matrahlara %18 oran\u0131 uygulanmak suretiyle hesaplan\u0131r.<\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0c. Kar da\u011f\u0131t\u0131m\u0131na ba\u011fl\u0131 stopaj<\/strong><\/p>\n

        \u00d6nceki af kanunlar\u0131nda kurumlar vergisi ve gelir vergisinin ayr\u0131lmaz bir par\u00e7as\u0131 olan k\u00e2r da\u011f\u0131t\u0131m\u0131na ba\u011fl\u0131 stopaj vergi art\u0131r\u0131m\u0131 kapsam\u0131nda de\u011fildi ve bu durum uygulamada b\u00fcy\u00fck bir \u00e7eli\u015fki yarat\u0131yordu.<\/p>\n

        Ancak bu kez Kanun Teklifi ile kar pay\u0131 da\u011f\u0131t\u0131mlar\u0131na ba\u011fl\u0131 stopajlar ile ana merkeze aktar\u0131lan tutarlara ba\u011fl\u0131 \u00f6demeler \u00fczerinden yap\u0131lan stopajlar i\u00e7in vergi art\u0131r\u0131m\u0131 mekanizmas\u0131ndan yararlanma imkan\u0131 s\u00f6z konusu olacak.<\/p>\n

        S\u00f6z konusu vergi art\u0131r\u0131m\u0131 i\u00e7in kurumlar vergisi m\u00fckellefleri taraf\u0131ndan ilgili y\u0131llar i\u00e7in art\u0131r\u0131lan kurumlar vergisi matrah\u0131n\u0131n %80’inden az olmamak \u00fczere belirlenen tutarlar \u00fczerinden %15 oran\u0131nda hesaplanan verginin \u00f6denmesi gerekir.<\/p>\n

        Son olarak, kar da\u011f\u0131t\u0131m\u0131na ba\u011fl\u0131 stopaj i\u00e7in matrah art\u0131r\u0131m\u0131nda bulunulmas\u0131 durumunda kurumlar vergisi y\u00f6n\u00fcnden de matrah art\u0131r\u0131m\u0131nda bulunulmas\u0131 \u015fartt\u0131r.<\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a05.\u00a0\u0130\u015fletme Kay\u0131tlar\u0131n\u0131n D\u00fczeltilmesi<\/strong><\/p>\n

        Kanun Teklifi ile m\u00fckelleflere, herhangi bir vergi cezas\u0131 veya gecikme faizine maruz kalmadan a\u015fa\u011f\u0131daki \u015fekillerde i\u015fletme kay\u0131tlar\u0131n\u0131 d\u00fczeltme imk\u00e2n\u0131 getirilmi\u015ftir.<\/p>\n

        \u00a0 \u00a0 \u00a0 \u00a0a. \u0130\u015fletmede mevcut oldu\u011fu halde kay\u0131tlarda yer almayan emtia, makine, te\u00e7hizat ve demirba\u015flar<\/strong><\/p>\n

        Gelir ve kurumlar vergisi m\u00fckellefleri, i\u015fletmede mevcut oldu\u011fu halde kay\u0131tlarda yer almayan emtia, makine, te\u00e7hizat ve demirba\u015flar\u0131 kendilerince veya ba\u011fl\u0131 olduklar\u0131 meslek kurulu\u015funca tespit edilecek rayi\u00e7 bedel \u00fczerinden 30 Nisan 2023’e kadar bir envanter listesi ile vergi dairelerine bildirmek suretiyle defterlerine kaydedebilirler. Bildirime dahil edilen k\u0131ymetler i\u00e7in amortisman ayr\u0131lmaz.<\/p>\n

        Beyan edilen makine, te\u00e7hizat ve demirba\u015flar\u0131n bedeli \u00fczerinden tabi oldu\u011fu oranlar\u0131n yar\u0131s\u0131 esas al\u0131narak KDV hesaplan\u0131r ve ayr\u0131 bir beyanname ile sorumlu s\u0131fat\u0131yla beyan edilerek, beyanname verme s\u00fcresi i\u00e7inde \u00f6denir. M\u00fckellefler taraf\u0131ndan emtia \u00fczerinden \u00f6denen vergi genel esaslara g\u00f6re indirilir ancak iadeye konu edilemez.<\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0b. Kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan mallar<\/strong><\/p>\n

        Gelir ve kurumlar vergisi m\u00fckellefleri, kay\u0131tlar\u0131nda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan emtialar\u0131n\u0131, 30 Nisan 2023’e kadar, ayn\u0131 neviden emtialara ili\u015fkin cari y\u0131l kay\u0131tlar\u0131na g\u00f6re tespit edilen gayrisafi kar oran\u0131n\u0131 ve makine, te\u00e7hizat ve demirba\u015flara ili\u015fkin belirlenen rayi\u00e7 bedelleri dikkate alarak fatura d\u00fczenlemek ve her t\u00fcrl\u00fc vergisel y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmek suretiyle kay\u0131t ve beyanlar\u0131na intikal ettirebilirler.<\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0c. Kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan kasa mevcudu ve ortaklardan alacaklar<\/strong><\/p>\n

        Bilan\u00e7o esas\u0131na g\u00f6re defter tutan kurumlar vergisi m\u00fckellefleri, 31 Aral\u0131k 2022 tarihi itibar\u0131yla d\u00fczenledikleri bilan\u00e7olarda g\u00f6r\u00fclmekle birlikte i\u015fletmelerinde bulunmayan kasa mevcutlar\u0131 ve ortaklardan alacaklar\u0131 30 Nisan 2023’e kadar vergi dairelerine beyan etmek suretiyle kay\u0131tlar\u0131n\u0131 d\u00fczeltebilirler. Beyan edilen tutarlar %3 oran\u0131nda vergiye tabi tutulur.<\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a06. \u00d6deme \u015fekilleri<\/strong><\/p>\n

        Yeniden yap\u0131land\u0131rma imk\u00e2n\u0131ndan yararlanmak isteyen m\u00fckellefler, 30 Nisan 2023’e kadar vergi dairelerine ba\u015fvurmal\u0131lar. M\u00fckellefler, Kanun h\u00fck\u00fcmlerine g\u00f6re hesaplanan tutarlar\u0131 pe\u015fin olarak veya taksitler halinde \u00f6deyebilecekler.<\/p>\n

        Taksitle \u00f6deme yapacak m\u00fckelleflerin, ilk taksiti May\u0131s ay\u0131 sonuna kadar \u00f6demek \u00fczere ayl\u0131k d\u00f6nemler halinde azami 48 e\u015fit taksitte \u00f6demeleri gerekiyor. Bu durumda, m\u00fckelleflerin ba\u015fvuru s\u0131ras\u0131nda 12, 18, 24, 36 ve 48 e\u015fit taksitte \u00f6deme se\u00e7eneklerinden birini tercih etmeleri gerekiyor. Hesaplanan tutarlar (i) 12 e\u015fit taksit i\u00e7in 1,09; (ii)18 e\u015fit taksit i\u00e7in 1,135; (iii) 24 e\u015fit taksit i\u00e7in 1,18, (iv) 36 e\u015fit taksit i\u00e7in 1,27, (v) 48 e\u015fit taksit i\u00e7in 1,36 katsay\u0131s\u0131 ile \u00e7arp\u0131lacak.<\/p>\n

        Hesaplanan tutarlar\u0131n tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7inde pe\u015fin olarak \u00f6denmesi halinde katsay\u0131 uygulanmayacak ve fer’i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanan tutarlar\u0131n %90’\u0131n\u0131n tahsilinden vazge\u00e7ilecek.<\/p>\n

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

        Kanun Teklifi’ne ili\u015fkin olarak Cumhurba\u015fkanl\u0131\u011f\u0131 ile Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan a\u00e7\u0131klamalarda Kanun Teklifi, “y\u00fczy\u0131l\u0131n aff\u0131” olarak an\u0131lsa da, Kanun Teklifi’nin \u00f6nceki af kanunlar\u0131 ile olduk\u00e7a benzer d\u00fczenlemeleri i\u00e7erdi\u011fini g\u00f6zlemliyoruz.<\/p>\n

        TBMM’nin, 14 May\u0131s 2023 tarihinde ger\u00e7ekle\u015fmesi beklenen Cumhurba\u015fkanl\u0131\u011f\u0131 ve Milletvekili Genel Se\u00e7imi nedeniyle belirli bir s\u00fcre (Mart-Nisan aylar\u0131nda) kapal\u0131 kalmas\u0131 gerekece\u011finden, Kanun Teklifi’nin \u015eubat ay\u0131 ortas\u0131na kadar kanunla\u015fmas\u0131n\u0131 bekliyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131 ve i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesine dair h\u00fck\u00fcmleri i\u00e7eren […]<\/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-24634","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\nYeni Vergi Aff\u0131 Yolda!<\/title>\n<meta name=\"description\" content=\"Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131 ve i\u015fletme 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