{"id":26334,"date":"2023-07-10T10:51:08","date_gmt":"2023-07-10T10:51:08","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=26334"},"modified":"2023-07-10T10:51:08","modified_gmt":"2023-07-10T10:51:08","slug":"vergi-artisi-ongoren-yeni-yasal-duzenlemeler","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2023\/07\/10\/vergi-artisi-ongoren-yeni-yasal-duzenlemeler\/","title":{"rendered":"Vergi Art\u0131\u015f\u0131 \u00d6ng\u00f6ren Yeni Yasal D\u00fczenlemeler!"},"content":{"rendered":"

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

6 \u015eubat 2023\u2019te meydana gelen Kahramanmara\u015f ve Hatay merkezli depremlerin kamuda neden oldu\u011fu ciddi finansman ihtiyac\u0131 vergiye y\u00f6nelik \u00e7e\u015fitli d\u00fczenlemelere yol a\u00e7maya devam ediyor. Depremlerin yol a\u00e7t\u0131\u011f\u0131 finansman ihtiyac\u0131n\u0131 kar\u015f\u0131lamak \u00fczere getirilen d\u00fczenlemelerden ilki, 12 Mart 2023 tarihli Resmi Gazete\u2019de yay\u0131mlanan 7440 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile belirli kurumlar vergisi m\u00fckelleflerine y\u00f6nelik getirilen tek seferlik bir ek vergi idi.<\/p>\n

Akabinde, yine depremle ilgili finansman ihtiyac\u0131n\u0131 kar\u015f\u0131lamak \u00fczere \u00e7e\u015fitli d\u00fczenleme ve de\u011fi\u015fikliklerin \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u201c6\/2\/2023 Tarihinde Meydana Gelen Depremlerin Yol A\u00e7t\u0131\u011f\u0131 Ekonomik Kay\u0131plar\u0131n Telafisi i\u00e7in Ek Motorlu Ta\u015f\u0131tlar Vergisi \u0130hdas\u0131 ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun Teklifi\u201d (\u201cKanun Teklifi<\/strong>\u201d) 5 Temmuz 2023 tarihinde TBMM Plan ve B\u00fct\u00e7e Komisyonu\u2019na sunuldu. Kanun Teklifi ile yap\u0131lacak d\u00fczenleme ve de\u011fi\u015fiklikler, kurumlar vergisi oran\u0131n\u0131n art\u0131r\u0131lmas\u0131, ta\u015f\u0131nmaz sat\u0131\u015flar\u0131na ili\u015fkin kurumlar vergisi ve KDV istisnalar\u0131n\u0131n kald\u0131r\u0131lmas\u0131 ve yat\u0131r\u0131m fonlar\u0131na ili\u015fkin kurumlar vergisi istisnalar\u0131n\u0131n kald\u0131r\u0131lmas\u0131 gibi \u00e7e\u015fitli konular\u0131 kaps\u0131yor.<\/p>\n

Son olarak, 7 Temmuz 2023 tarihli Resmi Gazete\u2019de yay\u0131mlanan d\u00fczenlemelerle KDV oranlar\u0131n\u0131n ve maktu har\u00e7 tutarlar\u0131n\u0131n art\u0131r\u0131lmas\u0131 ile baz\u0131 i\u015flemlere ili\u015fkin BSMV ve stopaj oranlar\u0131nda de\u011fi\u015fikli\u011fe gidilmesi gibi kamu gelirlerini art\u0131rmaya y\u00f6nelik \u00e7e\u015fitli \u00f6nlemler al\u0131nd\u0131.<\/p>\n

Yeni Vergi D\u00fczenlemeleri Ne Anlama Geliyor?<\/strong><\/h3>\n

7 Temmuz 2023\u2019te Yap\u0131lan Vergi D\u00fczenlemeleri<\/strong><\/p>\n

    \n
  • 7346 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile genel KDV oran\u0131 %18\u2019den %20\u2019ye; (II) say\u0131l\u0131 listede yer alan mallar i\u00e7in uygulanan KDV oran\u0131 %8\u2019den %10\u2019a; sabun, \u015fampuan, deterjan, dezenfektanlar, \u0131slak mendil (sabun, deterjan veya sol\u00fcsyon emdirilmi\u015f olsun olmas\u0131n), tuvalet ka\u011f\u0131d\u0131, ka\u011f\u0131t havlu, ka\u011f\u0131t mendil ve pe\u00e7ete tesliminde KDV oran\u0131 %8\u2019den %20\u2019ye y\u00fckseltildi.<\/li>\n
  • 7344 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile s\u00fcr\u00fcc\u00fc belgesi har\u00e7lar\u0131 d\u0131\u015f\u0131nda kalan t\u00fcm maktu har\u00e7 tutarlar\u0131 %50 oran\u0131nda art\u0131r\u0131ld\u0131 ve yolcu beraberinde getirilen telefon kullan\u0131m izin harc\u0131 6.091 TL\u2019den 20.000 TL\u2019ye y\u00fckseltildi.<\/li>\n
  • 7345 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile t\u00fcketici kredilerine uygulanan BSMV oran\u0131 %10\u2019dan %15\u2019e y\u00fckseltildi. Yeni oran 7 Temmuz 2023 tarihinden itibaren kulland\u0131r\u0131lacak t\u00fcketici kredilerine uygulanacak.<\/li>\n
  • 7343 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 kapsam\u0131nda, \u015firketlerin kendi paylar\u0131n\u0131 iktisap etmeleri halinde da\u011f\u0131t\u0131lm\u0131\u015f kar pay\u0131 say\u0131lan tutarlar \u00fczerinden %0 oran\u0131nda stopaj uygulanmas\u0131 imkan\u0131 yaln\u0131zca paylar\u0131 Borsa \u0130stanbul\u2019da i\u015flem g\u00f6ren tam m\u00fckellef sermaye \u015firketleri i\u00e7in ge\u00e7erli olacak. Buna g\u00f6re, halka a\u00e7\u0131k olmayan tam m\u00fckellef sermaye \u015firketlerinin kendi paylar\u0131n\u0131 iktisap etmeleri halinde da\u011f\u0131t\u0131lm\u0131\u015f kar pay\u0131 say\u0131lan tutarlar \u00fczerinden al\u0131nacak stopaj oran\u0131 yeninden %15 olarak belirlendi. S\u00f6z konusu de\u011fi\u015fiklik, 7 Temmuz 2023 tarihinden itibaren iktisap edilen paylar i\u00e7in ge\u00e7erli olacak.<\/li>\n<\/ul>\n

    Kanun Teklifi Kapsam\u0131nda Yap\u0131lacak Vergi D\u00fczenlemeleri<\/strong><\/p>\n

    Kurumlar Vergisi Oran\u0131 Art\u0131r\u0131l\u0131yor<\/strong><\/em><\/p>\n

    Kanun Teklifi ile genel kurumlar vergisi oran\u0131 %20\u2019den %25\u2019e; bankalar, 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 ile sigorta ve reas\u00fcrans \u015firketleri ve emeklilik \u015firketleri i\u00e7in uygulan kurumlar vergisi oran\u0131 ise %25\u2019ten %30\u2019a \u00e7\u0131kar\u0131l\u0131yor.<\/p>\n

    \u00d6te yandan Kanun Teklifi kapsam\u0131nda, ihracat yapan kurumlar\u0131n m\u00fcnhas\u0131ran ihracattan elde ettikleri kazan\u00e7lar\u0131na mevcut durumda uygulanan 1 puan kurumlar vergisi indiriminin 5 puana y\u00fckseltilmesi \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/p>\n

    Kurumlar vergisi oran\u0131na ili\u015fkin bu de\u011fi\u015fiklikler, 1 Ekim 2023 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flamak \u00fczere 2023 y\u0131l\u0131 ve izleyen vergilendirme d\u00f6nemlerinde elde edilecek kazan\u00e7lara uygulanacak. \u00d6zel hesap d\u00f6nemine tabi kurumlar i\u00e7in ise yeni kurumlar vergisi oranlar\u0131n\u0131n uygulanmas\u0131nda 2023 y\u0131l\u0131nda ba\u015flayan \u00f6zel hesap d\u00f6nemi ve izleyen vergilendirme d\u00f6nemleri esas al\u0131nacak.<\/p>\n

    Ta\u015f\u0131nmaz Sat\u0131\u015f\u0131na \u0130li\u015fkin Kurumlar Vergisi ve KDV \u0130stisnalar\u0131 Kald\u0131r\u0131l\u0131yor<\/strong><\/em><\/p>\n

    Ta\u015f\u0131nmaz ticareti ile u\u011fra\u015f\u0131lmamas\u0131 kayd\u0131yla kurumlar\u0131n en az iki tam y\u0131l s\u00fcreyle aktiflerinde yer alan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015flar\u0131ndan elde edilen kazan\u00e7lar\u0131n %50\u2019si (belirli \u015fartlar\u0131n sa\u011flanmas\u0131 halinde) kurumlar vergisinden istisnad\u0131r. Benzer \u015fekilde, ta\u015f\u0131nmaz ticareti ile u\u011fra\u015fmayan kurumlar\u0131n aktifinde en az iki y\u0131l tam s\u00fcre ile yer alan ta\u015f\u0131nmazlar\u0131n teslimi KDV\u2019den istisnad\u0131r.<\/p>\n

    Kanun Teklifi ile bahse konu kurumlar vergisi ve KDV istisnas\u0131 kald\u0131r\u0131l\u0131yor. Bununla birlikte, d\u00fczenlemenin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce kurumlar\u0131n aktifinde yer alan bir ta\u015f\u0131nmaz\u0131n, d\u00fczenleme y\u00fcr\u00fcrl\u00fc\u011fe girdikten sonra sat\u0131lmas\u0131 durumunda, s\u00f6z konusu ta\u015f\u0131nmaz sat\u0131\u015f\u0131 i\u015flemi KDV\u2019den istisna olmaya devam edecek ve ta\u015f\u0131nmaz\u0131n sat\u0131\u015f\u0131ndan elde edilen kazanc\u0131n ise %25\u2019i kurumlar vergisinden istisna olacak.<\/p>\n

    Giri\u015fim Sermayesi D\u0131\u015f\u0131ndaki Yat\u0131r\u0131m Fon ve Ortakl\u0131klar\u0131na \u0130li\u015fkin Kurumlar Vergisi \u0130stisnalar\u0131 Kald\u0131r\u0131l\u0131yor <\/strong><\/em><\/p>\n

    2022 y\u0131l\u0131nda yap\u0131lan d\u00fczenlemeler ile kurumlar\u0131n, tam m\u00fckellefiyete tabi yat\u0131r\u0131m fonlar\u0131ndan elde edilen kar paylar\u0131ndan ve bu fonlar\u0131n kat\u0131lma paylar\u0131n\u0131n fona iadesinden elde edilen gelirleri kurumlar vergisinden istisna edilmi\u015fti. Kanun Teklifi ile birlikte, giri\u015fim sermayesi yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131 ile giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n hisse senetlerinden elde edilen kar paylar\u0131ndan ve kat\u0131lma paylar\u0131n\u0131n fona iadesinden do\u011fan gelirler hari\u00e7 olmak \u00fczere di\u011fer yat\u0131r\u0131m fonlar\u0131ndan elde edilen gelirlere ili\u015fkin kurumlar vergisi istisnalar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131l\u0131yor.<\/p>\n

    Yap\u0131lan bu de\u011fi\u015fiklik, d\u00fczenlemenin Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 tarih itibariyle iktisap edilen yat\u0131r\u0131m fonu kat\u0131l\u0131m paylar\u0131 i\u00e7in uygulanacak. D\u00fczenlemenin yay\u0131mlanmas\u0131ndan \u00f6nce iktisap edilen yat\u0131r\u0131m fonlar\u0131ndan elde edilen gelirler ise kurumlar vergisinden istisna olmaya devam edecek.<\/p>\n

    Ta\u015f\u0131nmazlar K\u0131smi B\u00f6l\u00fcnme Kapsam\u0131ndan \u00c7\u0131kar\u0131l\u0131yor <\/strong><\/em><\/p>\n

    Ta\u015f\u0131nmazlar, i\u015ftirak hisseleri ve \u00fcretim ile hizmet i\u015fletmeleri belirli \u015fartlar dahilinde Kurumlar Vergisi Kanunu\u2019nun 19. maddesinde d\u00fczenlenen k\u0131smi b\u00f6l\u00fcnme i\u015flemine konu edilebilir. Bu kapsamda yap\u0131lan k\u0131smi b\u00f6l\u00fcnme i\u015flemi ise kurumlar vergisi, KDV, damga vergisi ve tapu harc\u0131ndan istisnad\u0131r.<\/p>\n

    Kanun Teklifi ile birlikte ta\u015f\u0131nmazlar k\u0131smi b\u00f6l\u00fcnme kapsam\u0131ndan \u00e7\u0131kar\u0131l\u0131yor. Buna g\u00f6re yaln\u0131zca bir ta\u015f\u0131nmaz\u0131n devri k\u0131smi b\u00f6l\u00fcnmeye tan\u0131nan vergi istisnalar\u0131ndan yararlanamayacak. Kanun Teklifine g\u00f6re bu d\u00fczenlemenin 1 Ocak 2024\u2019te tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmesi \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/p>\n

    Ek Motorlu Ta\u015f\u0131tlar Vergisi Geliyor<\/strong><\/em><\/p>\n

    Kanun Teklifi, bir defaya mahsus olmak \u00fczere, 2023 y\u0131l\u0131 i\u00e7in tahakkuk ettirilen motorlu ta\u015f\u0131tlar vergisi tutar\u0131 kadar ek motorlu ta\u015f\u0131tlar vergisi getiriyor.<\/p>\n

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

    6 \u015eubat 2023\u2019te meydana gelen Kahramanmara\u015f ve Hatay merkezli depremler, kamuda ciddi bir finansman ihtiyac\u0131na yol a\u00e7t\u0131. Do\u011fan bu finansman ihtiyac\u0131 vergi gelirlerini art\u0131rarak yeni kamu gelirleri yaratacak \u00e7e\u015fitli yeni d\u00fczenlemelerini beraberinde getirdi ve getirmeye devam ediyor. Bu durum ise d\u00fczenlemelerden etkilenen m\u00fckelleflerin, \u00fczerlerindeki vergi y\u00fck\u00fcn\u00fc art\u0131ran bu d\u00fczenlemelere kar\u015f\u0131 finansal planlamalar\u0131n\u0131 dikkatle yapmalar\u0131n\u0131n \u00f6nemini gittik\u00e7e art\u0131r\u0131yor. Herhangi bir olumsuz sonu\u00e7la kar\u015f\u0131la\u015f\u0131lmamas\u0131 ad\u0131na, m\u00fckelleflerin yap\u0131lan yeni d\u00fczenlemeleri yak\u0131ndan takip etmelerini \u00f6neririz.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Yeni Geli\u015fmeler 6 \u015eubat 2023\u2019te meydana gelen Kahramanmara\u015f ve Hatay merkezli depremlerin kamuda neden oldu\u011fu ciddi finansman ihtiyac\u0131 vergiye y\u00f6nelik […]<\/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-26334","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\nVergi Art\u0131\u015f\u0131 \u00d6ng\u00f6ren Yeni Yasal D\u00fczenlemeler!<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler 6 \u015eubat 2023\u2019te meydana gelen Kahramanmara\u015f ve Hatay merkezli depremlerin kamuda neden oldu\u011fu ciddi finansman ihtiyac\u0131 vergiye y\u00f6nelik\" \/>\n<meta name=\"robots\" content=\"index, follow, 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