{"id":24957,"date":"2023-03-13T12:18:13","date_gmt":"2023-03-13T12:18:13","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=24957"},"modified":"2023-03-13T12:18:13","modified_gmt":"2023-03-13T12:18:13","slug":"yeni-vergi-affi-yururluge-girdi-2","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/","title":{"rendered":"Yeni vergi aff\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi"},"content":{"rendered":"<p><strong>Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131, i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi ve baz\u0131 kurumlar vergisi m\u00fckelleflerine ek vergi ihdas edilmesine dair h\u00fck\u00fcmleri i\u00e7eren 7440 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun (&#8220;7440 say\u0131l\u0131 Kanun&#8221;) 12 Mart 2023 tarihli Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. \u00a0<\/strong><\/p>\n<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>Uzun zamand\u0131r y\u00fcr\u00fcrl\u00fc\u011fe girmesi beklenen, baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131 ve i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesine ili\u015fkin d\u00fczenlemeler i\u00e7eren ve s\u00fcrpriz bir geli\u015fme ile baz\u0131 kurumlar vergisi m\u00fckelleflerine ek vergi ihdas eden \u00a07440 say\u0131l\u0131 Kanun, 12 Mart 2023 tarihli Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p>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.<br \/>\nMatrah art\u0131r\u0131m\u0131 ise kanun teklifinde her ne kadar 2018-2021 y\u0131llar\u0131 i\u00e7in kurumlar vergisi ve katma de\u011fer vergisi ba\u015fta olmak \u00fczere di\u011fer baz\u0131 vergi t\u00fcrleri i\u00e7in \u00f6ng\u00f6r\u00fclse de; TBMM Genel Kurulu&#8217;nda eklenen ge\u00e7ici maddeyle 2022 y\u0131l\u0131 kurumlar vergisi matrah art\u0131r\u0131m\u0131 ile KDV ve stopaj art\u0131r\u0131m\u0131 da kapsama al\u0131nd\u0131.<\/p>\n<p>Baz\u0131 kurumlar vergisi m\u00fckellefleri i\u00e7in ihdas edilen ek vergiye dair detaylar\u0131 ayr\u0131ca ele ald\u0131\u011f\u0131m\u0131z b\u00fcltenimize\u00a0<a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=NnlhSitHYW9aZ2o4LzZLZXRzckdjMDZEd1VkVXB2WXhOTC8zUXBNMUozek5LOHVKS2lGS29nZmxCN1d2VG9TS1BUVmRYUC9MN3RPamJCdFpiaWFLQlJ2WjkvTUNFdURpS1RkVW5FWXYwKzI2VEZHVXk4QS9sZjJCYzZBZ1Noa0tLQlNJR0JpMTliY25BSys1enMzQnZzSk1MK0dMd1FZdVdGNFkzQU4xVU9WSnZFK2N3cjRrN2c9PQ==&amp;rh=ff00a68240678bb13c0f0848c54cbcc0d825790d__;!!Hj9Y_P0nvg!UpjEWD0EM9CWomuAww1-LNi_n61fQ5TgEQf0Uy6G6W_piR8tz_acAIfAvRlPODvpkfpqyMgcRCz26Vtkk16PXDOutppY7A$\">buradan\u00a0<\/a>ula\u015fabilirsiniz. Bu b\u00fcltenimizde ise yaln\u0131zca 7440 say\u0131l\u0131 Kanun&#8217;un kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131 ve i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesine ili\u015fkin \u00f6nemli hususlara yer verilmi\u015ftir.<\/p>\n<p><strong>Kanun Neler Getiriyor?<\/strong><\/p>\n<p><strong>1. Kesinle\u015fmi\u015f Alacaklar <\/strong><\/p>\n<p>Kanun&#8217;un yay\u0131m tarihi olan 12 Mart 2023 tarihi itibar\u0131yla vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan<\/p>\n<ul>\n<li>vergilerin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131n\u0131n ve gecikme faizi\/zamm\u0131 yerine 12 Mart 2023&#8217;e kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;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<li>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&#8217;sinin ve gecikme zamm\u0131 yerine 12 Mart 2023&#8217;e kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi cezas\u0131n\u0131n kalan %50&#8217;sinin ve bu cezalara ba\u011fl\u0131 gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n<\/li>\n<\/ul>\n<p>tahsilinden vazge\u00e7ilecek.<\/p>\n<p>2. <strong>Kesinle\u015fmemi\u015f veya dava safhas\u0131nda bulunan vergi alacaklar\u0131<\/strong><\/p>\n<p><strong>a. 12 Mart 2023 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<p>Vergi asl\u0131n\u0131n %50&#8217;sinin ve gecikme faizi\/zamm\u0131 yerine vergi asl\u0131n\u0131n %50&#8217;si \u00fczerinden 12 Mart 2023&#8217;e kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50&#8217;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<p>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<p><strong>b. \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<p>Bu hallerde tahsilinden vazge\u00e7ilecek tutar 12 Mart 2023&#8217;den \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<ul>\n<li><strong>Terkine<\/strong> ili\u015fkin olmas\u0131 halinde, ilk tarhiyata esas verginin %10&#8217;unun ve gecikme faizi yerine vergi asl\u0131n\u0131n %10&#8217;u \u00fczerinden 12 Mart 2023&#8217;e kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %90&#8217;\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %10&#8217;unun \u00f6denmesi \u015fart\u0131yla kalan %90&#8217;\u0131n\u0131n) tahsilinden vazge\u00e7ilecek.<\/li>\n<li><strong>Tasdik veya tadilen tasdike<\/strong> ili\u015fkin olmas\u0131 halinde, tasdik edilen vergilerin tamam\u0131n\u0131n, terkin edilen vergilerin %10&#8217;unun ve bu tutarlara ili\u015fkin gecikme faizi yerine 12 Mart 2023&#8217;e kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %90&#8217;\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %50&#8217;sinin \u00f6denmesi \u015fart\u0131yla kalan k\u0131sm\u0131n\u0131n) tahsilinden vazge\u00e7ilecek.<\/li>\n<li><strong>Bozma<\/strong> karar\u0131 olmas\u0131 halinde, vergi asl\u0131n\u0131n %50&#8217;sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50&#8217;si \u00fczerinden 12 Mart 2023&#8217;e kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50&#8217;si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %25&#8217;inin \u00f6denmesi \u015fart\u0131yla kalan %75&#8217;inin) tahsilinden vazge\u00e7ilecek.<\/li>\n<li><strong>K\u0131smen onama k\u0131smen bozma <\/strong>karar\u0131 olmas\u0131 halinde,\n<ul>\n<li>onanan k\u0131s\u0131m i\u00e7in onanan vergilerin tamam\u0131n\u0131n, terkin edilen vergilerin %10&#8217;unun ve bu tutarlara ili\u015fkin gecikme faizi yerine 12 Mart 2023&#8217;e kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %90&#8217;\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %50&#8217;sinin \u00f6denmesi \u015fart\u0131yla kalan k\u0131sm\u0131n\u0131n) tahsilinden vazge\u00e7ilecek.<\/li>\n<li>bozulan k\u0131s\u0131m i\u00e7in vergi asl\u0131n\u0131n %50&#8217;sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50&#8217;si \u00fczerinden 12 Mart 2023&#8217;e kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50&#8217;si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %25&#8217;inin \u00f6denmesi \u015fart\u0131yla kalan %75&#8217;inin) tahsilinden vazge\u00e7ilecek.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>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.<br \/>\n<strong>3. \u0130nceleme ve tarhiyat safhas\u0131nda bulunan vergi alacaklar\u0131<\/strong><\/p>\n<p>12 Mart 2023&#8217;den \u00f6nce ba\u015flan\u0131lm\u0131\u015f ve 12 Mart 2023 itibariyle tamamlanamam\u0131\u015f vergi incelemeleri sonucunda tarh edilecek vergi as\u0131llar\u0131n\u0131n %50&#8217;sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50&#8217;si \u00fczerinden 12 Mart 2023&#8217;e kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50&#8217;si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar\u0131n %25&#8217;inin \u00f6denmesi \u015fart\u0131yla kalan %75&#8217;inin) tahsilinden vazge\u00e7ilecek.<\/p>\n<p><strong>4. Matrah ve vergi art\u0131r\u0131m\u0131 <\/strong><\/p>\n<p>7440 say\u0131l\u0131 Kanun 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. Her ne kadar kanun teklifi a\u015famas\u0131nda 2022 y\u0131l\u0131 matrah art\u0131r\u0131m\u0131 kapsam\u0131nda olmasa da TBMM Genel Kurulu&#8217;nda eklenen ge\u00e7ici maddeyle 2022 y\u0131l\u0131 kurumlar vergisi matrah art\u0131r\u0131m\u0131 ile 2022 y\u0131l\u0131 ilgili vergilendirme d\u00f6nemlerine ili\u015fkin KDV ve stopaj art\u0131r\u0131m\u0131 da kapsama al\u0131nd\u0131.<\/p>\n<p>Matrah veya vergi art\u0131r\u0131m\u0131nda bulunulmas\u0131, 12 Mart 2023\u00a0 \u00f6nce ba\u015flan\u0131lm\u0131\u015f olan vergi incelemeleri ile takdir i\u015flemlerine engel te\u015fkil etmemektedir. Ancak, art\u0131r\u0131mda bulunan m\u00fckellefler hakk\u0131nda ba\u015flan\u0131lan vergi incelemeleri ve takdir i\u015flemlerinin, Kanun&#8217;un yay\u0131m\u0131n\u0131 izleyen 7 i\u015f g\u00fcn\u00fc i\u00e7inde sonu\u00e7land\u0131r\u0131lamamas\u0131 h\u00e2linde bu i\u015flemlere devam edilmez.<br \/>\n<strong>a. Kurumlar vergisi matrah art\u0131r\u0131m\u0131 <\/strong><\/p>\n<ul>\n<li><strong>2018,2019,2020 ve 2021 y\u0131llar\u0131<\/strong><\/li>\n<\/ul>\n<p>Kurumlar vergisi m\u00fckelleflerinin y\u0131ll\u0131k kurumlar vergisi matrahlar\u0131n\u0131 31 May\u0131s 2023&#8217;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<p>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&#8217;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&#8217;a g\u00f6re art\u0131r\u0131lan matrahlar\u0131 %15 oran\u0131nda vergilendirilecektir.<\/p>\n<p>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&#8217;den, 2019 y\u0131l\u0131 i\u00e7in 215.000 TL&#8217;den, 2020 y\u0131l\u0131 i\u00e7in 230.000 TL&#8217;den ve 2021 y\u0131l\u0131 i\u00e7in 260.000 TL&#8217;den az olamaz.<\/p>\n<ul>\n<li><strong>2022 y\u0131l\u0131 <\/strong><\/li>\n<\/ul>\n<p>Kurumlar vergisi m\u00fckelleflerinin 2022 y\u0131l\u0131 kurumlar vergisi matrah art\u0131r\u0131m\u0131ndan yararlanmalar\u0131 i\u00e7in kurumlar vergisi matrahlar\u0131n\u0131 31 May\u0131s 2023&#8217;e kadar %25 oran\u0131ndan az olmamak \u00fczere art\u0131rmalar\u0131 gerekir. Art\u0131r\u0131lan matrah %20 oran\u0131nda kurumlar vergisine tabi olur.<\/p>\n<p>Kurumlar vergisi m\u00fckelleflerinin, 2022 y\u0131l\u0131na ili\u015fkin olarak vermi\u015f olduklar\u0131 beyannamelerinde matrah bulunmamas\u0131 veya beyanname verilmemi\u015f olmas\u0131 durumunda, art\u0131r\u0131lacak matrah tutar\u0131 500.000 TL&#8217;den az olamaz.<\/p>\n<p>Ayr\u0131ca, 2022 y\u0131l\u0131na ili\u015fkin matrah art\u0131r\u0131m\u0131ndan yararlan\u0131labilmesi i\u00e7in bu y\u0131la ili\u015fkin kurumlar vergisi beyannamesinin verilmi\u015f olmas\u0131 ve bu beyannamede beyan edilen vergiye esas matrah\u0131n, 2021 takvim y\u0131l\u0131nda beyan edilen matrah\u0131n %122,93 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar ile 2022 takvim y\u0131l\u0131 \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6neminde beyan edilen matrah\u0131n %40 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar\u0131n y\u00fcksek olan\u0131ndan az olmamas\u0131 \u015fartt\u0131r.<\/p>\n<p>\u00dc\u00e7\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemi gelir veya kurumlar vergisi beyannamesinin verilmemi\u015f olmas\u0131 halinde; ikinci ge\u00e7ici vergilendirme d\u00f6nemi beyannamesinde beyan edilen matrah\u0131n %100 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar; sadece birinci ge\u00e7ici vergilendirme d\u00f6nemi beyannamesinin verilmi\u015f olmas\u0131 halinde bu beyannamede beyan edilen matrah\u0131n %300 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar yap\u0131lacak k\u0131yaslamada dikkate al\u0131n\u0131r. Ancak, 2021 y\u0131l\u0131 ve 2022 y\u0131l\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemine ili\u015fkin kurumlar vergisi beyannamesinde zarar beyan edilmi\u015f olmas\u0131 veya indirim ve istisnalar nedeniyle matrah olu\u015fmamas\u0131 ya da hi\u00e7 beyanname verilmemi\u015f olmas\u0131 durumunda, 2022 y\u0131l\u0131 kurumlar vergisi beyannamesi i\u00e7in bu \u015fart aranmaz. Bu durumda 2022 y\u0131l\u0131 kurumlar vergisi matrah art\u0131r\u0131m\u0131na esas tutar\u0131n belirlenmesinde, 500.000 TL&#8217;den az olmamak \u00fczere belirlenen tutar\u0131n %25&#8217;i dikkate al\u0131n\u0131r.<\/p>\n<p>Matrah art\u0131r\u0131m\u0131ndan yararlan\u0131lmas\u0131 durumunda 2022 y\u0131l\u0131na ait zararlar\u0131n tamam\u0131 2023 y\u0131l\u0131ndan itibaren izleyen y\u0131l k\u00e2rlar\u0131ndan mahsup edilmez. 2022 y\u0131l\u0131na ili\u015fkin matrah art\u0131r\u0131m\u0131nda bulunan kurumlar vergisi m\u00fckelleflerinin, bu y\u0131la ili\u015fkin y\u0131ll\u0131k beyannamelerinde hesaplanan vergilerinden mahsup edilemeyen ge\u00e7ici vergiler iade edilmez.<\/p>\n<p>Son olarak, 2022 y\u0131l\u0131na ili\u015fkin kurumlar vergisi matrah art\u0131r\u0131m\u0131nda bulunulmas\u0131, baz\u0131 kurumlar vergisi m\u00fckellefleri i\u00e7in ihdas edilen ek vergiye ili\u015fkin inceleme ve tarhiyat yap\u0131lmas\u0131na engel te\u015fkil etmez.<\/p>\n<p><strong>b. KDV art\u0131r\u0131m\u0131<\/strong><\/p>\n<p>KDV m\u00fckelleflerinin, her bir vergilendirme d\u00f6nemine ili\u015fkin olarak verdikleri beyannamelerindeki hesaplanan KDV&#8217;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, 2021 y\u0131l\u0131 i\u00e7in %2\u00a0 ve 2022 y\u0131l\u0131 i\u00e7in %2 oran\u0131ndan az olmamak \u00fczere belirlenecek KDV&#8217;yi vergi art\u0131r\u0131m\u0131 olarak 31 May\u0131s 2023&#8217;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<p>\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. Bu 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<p><strong>c. Kar da\u011f\u0131t\u0131m\u0131na ba\u011fl\u0131 stopaj<\/strong><\/p>\n<p>\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<p>Ancak bu kez 7440 say\u0131l\u0131 Kanun ile kar pay\u0131 da\u011f\u0131t\u0131mlar\u0131na ba\u011fl\u0131 stopajlar i\u00e7in vergi art\u0131r\u0131m\u0131 mekanizmas\u0131ndan yararlanma imkan\u0131 s\u00f6z konusu olacak.<\/p>\n<p>S\u00f6z konusu \u00f6deme \u00fczerinden vergi tevkifat\u0131 yapmaya mecbur olanlar, ilgili y\u0131l i\u00e7inde verdikleri (ihtirazi kay\u0131tla verilenler d\u00e2hil) muhtasar beyannamelerinde yer alan s\u00f6z konusu \u00f6demelerine ili\u015fkin gayrisafi tutarlar\u0131n y\u0131ll\u0131k toplam\u0131 \u00fczerinden 2018 y\u0131l\u0131 i\u00e7in %6, 2019 y\u0131l\u0131 i\u00e7in %5, 2020 y\u0131l\u0131 i\u00e7in %4, 2021 y\u0131l\u0131 i\u00e7in %3 ve 2022 y\u0131l\u0131 i\u00e7in %2 oran\u0131nda vergi art\u0131r\u0131m\u0131 yapabilirler.<\/p>\n<p>Vergi art\u0131r\u0131m\u0131nda bulunulan y\u0131l i\u00e7inde hi\u00e7 muhtasar beyanname verilmemi\u015f olmas\u0131 veya muhtasar beyanname verilmekle birlikte art\u0131r\u0131lmas\u0131 istenen \u00f6deme t\u00fcr\u00fcn\u00fcn beyannamede bulunmamas\u0131 h\u00e2linde ise kurumlar vergisi m\u00fckellefleri taraf\u0131ndan ilgili y\u0131llar i\u00e7in art\u0131r\u0131lan kurumlar vergisi matrah\u0131n\u0131n %80&#8217;inden az olmamak \u00fczere belirlenen tutarlar \u00fczerinden %15 oran\u0131nda hesaplanan verginin \u00f6denmesi gerekir.<\/p>\n<p>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<p><strong>5. \u0130\u015fletme Kay\u0131tlar\u0131n\u0131n D\u00fczeltilmesi<\/strong><\/p>\n<p>7440 say\u0131l\u0131 Kanun 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<p><strong>a. \u0130\u015fletmede mevcut oldu\u011fu halde kay\u0131tlarda yer almayan emtia, makine, te\u00e7hizat ve demirba\u015flar<\/strong><\/p>\n<p>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 31 May\u0131s 2023&#8217;e kadar bir envanter listesi ile vergi dairelerine bildirmek suretiyle defterlerine kaydedebilirler. Bildirime dahil edilen k\u0131ymetler i\u00e7in amortisman ayr\u0131lmaz.<\/p>\n<p>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<p><strong>b. Kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan mallar<\/strong><\/p>\n<p>Gelir ve kurumlar vergisi m\u00fckellefleri, kay\u0131tlar\u0131nda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan emtialar\u0131n\u0131, 31 May\u0131s 2023&#8217;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.<br \/>\n<strong>c. Kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan kasa mevcudu ve ortaklardan alacaklar<\/strong><\/p>\n<p>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 31 May\u0131s 2023&#8217;e kadar vergi dairelerine beyan etmek suretiyle kay\u0131tlar\u0131n\u0131 d\u00fczeltebilirler. Beyan edilen tutarlar %3 oran\u0131nda vergiye tabi tutulur.<br \/>\n<strong>6. \u00d6deme \u015fekilleri<\/strong><\/p>\n<p>Yeniden yap\u0131land\u0131rma imk\u00e2n\u0131ndan yararlanmak isteyen m\u00fckellefler, 31 May\u0131s 2023&#8217;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<p>Taksitle \u00f6deme yapacak m\u00fckelleflerin, ilk taksiti Haziran 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<p>Hesaplanan tutarlar\u0131n tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7inde pe\u015fin olarak \u00f6denmesi halinde katsay\u0131 uygulanmayacak ve fer&#8217;i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanan tutarlar\u0131n %90&#8217;\u0131n\u0131n tahsilinden vazge\u00e7ilecek.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>7440 say\u0131l\u0131 Kanun ile y\u00fcr\u00fcrl\u00fc\u011fe giren vergi aff\u0131, bir yandan m\u00fckelleflere b\u00fcy\u00fck bir mali avantaj sa\u011flarken di\u011fer yandan da Kahramanmara\u015f ve Hatay merkezli 10 ili kapsayan deprem felaketi nedeniyle ihtiya\u00e7 duyulan mali kayna\u011f\u0131n sa\u011flanmas\u0131n\u0131 hedefliyor. Kapsama giren m\u00fckelleflerin mevcut durumlar\u0131n\u0131 g\u00f6zden ge\u00e7irerek gerekli aksiyonlar\u0131 almas\u0131nda fayda g\u00f6r\u00fcyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131, i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi ve baz\u0131 kurumlar vergisi [&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-24957","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>Yeni vergi aff\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi<\/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, i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi ve baz\u0131\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yeni vergi aff\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi\" \/>\n<meta property=\"og: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, i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi ve baz\u0131\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-13T12:18:13+00:00\" \/>\n<meta name=\"author\" content=\"R\u0131dvan Konrat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"R\u0131dvan Konrat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"15 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/\"},\"author\":{\"name\":\"R\u0131dvan Konrat\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\"},\"headline\":\"Yeni vergi aff\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi\",\"datePublished\":\"2023-03-13T12:18:13+00:00\",\"dateModified\":\"2023-03-13T12:18:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/\"},\"wordCount\":3052,\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"keywords\":[\"Vergi\"],\"articleSection\":[\"Hukuk B\u00fcltenleri\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/\",\"name\":\"Yeni vergi aff\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\"},\"datePublished\":\"2023-03-13T12:18:13+00:00\",\"dateModified\":\"2023-03-13T12:18:13+00:00\",\"description\":\"Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131, i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi ve baz\u0131\",\"breadcrumb\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.esin.av.tr\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Yeni vergi aff\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"contentUrl\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"width\":800,\"height\":460,\"caption\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\"},\"image\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\",\"name\":\"R\u0131dvan Konrat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"caption\":\"R\u0131dvan Konrat\"},\"sameAs\":[\"http:\/\/www.esin.av.tr\"],\"url\":\"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Yeni vergi aff\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi","description":"Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131, i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi ve baz\u0131","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/","og_locale":"tr_TR","og_type":"article","og_title":"Yeni vergi aff\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi","og_description":"Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131, i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi ve baz\u0131","og_url":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/","og_site_name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_published_time":"2023-03-13T12:18:13+00:00","author":"R\u0131dvan Konrat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"R\u0131dvan Konrat","Est. reading time":"15 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/#article","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/"},"author":{"name":"R\u0131dvan Konrat","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae"},"headline":"Yeni vergi aff\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi","datePublished":"2023-03-13T12:18:13+00:00","dateModified":"2023-03-13T12:18:13+00:00","mainEntityOfPage":{"@id":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/"},"wordCount":3052,"publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"keywords":["Vergi"],"articleSection":["Hukuk B\u00fcltenleri"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/","url":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/","name":"Yeni vergi aff\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/#website"},"datePublished":"2023-03-13T12:18:13+00:00","dateModified":"2023-03-13T12:18:13+00:00","description":"Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131, i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi ve baz\u0131","breadcrumb":{"@id":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/13\/yeni-vergi-affi-yururluge-girdi-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.esin.av.tr\/tr\/"},{"@type":"ListItem","position":2,"name":"Yeni vergi aff\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girdi"}]},{"@type":"WebSite","@id":"https:\/\/www.esin.av.tr\/tr\/#website","url":"https:\/\/www.esin.av.tr\/tr\/","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","description":"","publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.esin.av.tr\/tr\/#organization","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","url":"https:\/\/www.esin.av.tr\/tr\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/","url":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","contentUrl":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","width":800,"height":460,"caption":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131"},"image":{"@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae","name":"R\u0131dvan Konrat","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","caption":"R\u0131dvan Konrat"},"sameAs":["http:\/\/www.esin.av.tr"],"url":"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/24957","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=24957"}],"version-history":[{"count":1,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/24957\/revisions"}],"predecessor-version":[{"id":24958,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/24957\/revisions\/24958"}],"wp:attachment":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=24957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=24957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=24957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}