{"id":26925,"date":"2024-01-02T11:24:12","date_gmt":"2024-01-02T11:24:12","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=26925"},"modified":"2024-01-02T11:24:50","modified_gmt":"2024-01-02T11:24:50","slug":"7491-sayili-kanunun-vergiye-iliskin-onemli-duzenlemeleri","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2024\/01\/02\/7491-sayili-kanunun-vergiye-iliskin-onemli-duzenlemeleri\/","title":{"rendered":"7491 Say\u0131l\u0131 Kanun’un Vergiye \u0130li\u015fkin \u00d6nemli D\u00fczenlemeleri"},"content":{"rendered":"

28 Aral\u0131k 2023 tarih ve 32413 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7491 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (\u201c7491 Say\u0131l\u0131 Kanun<\/strong>\u201c) ile vergi mevzuat\u0131nda \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/p>\n

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

7491 Say\u0131l\u0131 Kanun ile vergi mevzuat\u0131n\u0131 ilgilendiren \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu de\u011fi\u015fiklikler, sosyal i\u00e7erik \u00fcreticili\u011fi ile mobil cihazlar i\u00e7in uygulama geli\u015ftiricili\u011finde kazan\u00e7 istisnas\u0131 kapsam\u0131n\u0131n geni\u015fletilmesi, yurt d\u0131\u015f\u0131ndan elde edilen kar paylar\u0131na ili\u015fkin yeni istisna d\u00fczenlemeleri getirilmesi, yurt d\u0131\u015f\u0131nda bulunanlara verilen hizmetlerde kazan\u00e7 indirim oranlar\u0131n\u0131n art\u0131r\u0131lmas\u0131, banka ve finansal kurumlar\u0131n enflasyon d\u00fczeltmesi uygulamas\u0131, ihracatta g\u00f6t\u00fcr\u00fc gider uygulamas\u0131n\u0131n kald\u0131r\u0131lmas\u0131, sorumlu s\u0131fat\u0131yla verilen KDV beyannamelerinin verilme ve \u00f6deme zamanlar\u0131n\u0131n \u00f6ne \u00e7ekilmesi gibi d\u00fczenlemeleri kaps\u0131yor.<\/p>\n

Bu b\u00fcltenimizde 7491 Say\u0131l\u0131 Kanun\u2019un \u00f6nemli vergi d\u00fczenlemelerine yer verdik.<\/p>\n

i. Yurt D\u0131\u015f\u0131ndan Elde Edilen Kar Paylar\u0131nda Gelir ve Kurumlar Vergisi \u0130stisnas\u0131na \u0130li\u015fkin Yeni D\u00fczenlemeler \u00d6ng\u00f6r\u00fcld\u00fc<\/strong><\/p>\n

7491 Say\u0131l\u0131 Kanun ile kanuni ve i\u015f merkezi T\u00fcrkiye’de bulunmayan anonim ve limited \u015firket niteli\u011findeki yabanc\u0131 kurumlara i\u015ftirak eden kurumlara, yurt d\u0131\u015f\u0131 i\u015ftirakin \u00f6denmi\u015f sermayesinin en az %50’sine sahip olunmas\u0131 ve kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye’ye transfer edilmi\u015f olmas\u0131 \u015fart\u0131yla, 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu’nun (“KVK<\/strong>“) 5\/1-(b) maddesinde belirtilen \u015fartlar\u0131n sa\u011flanmas\u0131 aranmaks\u0131z\u0131n i\u015ftirak kazanc\u0131 istisnas\u0131n\u0131n %50 oran\u0131nda uygulanaca\u011f\u0131 d\u00fczenlendi.<\/p>\n

Ayr\u0131ca, ger\u00e7ek ki\u015filerce kanuni ve i\u015f merkezi T\u00fcrkiye’de bulunmayan anonim ve limited \u015firket niteli\u011findeki kurumlar\u0131n \u00f6denmi\u015f sermayesinin en az %50’sine sahip olunmas\u0131 ve elde edilen kar pay\u0131n\u0131n elde edildi\u011fi takvim y\u0131l\u0131na ili\u015fkin gelir vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye’ye transfer edilmesi \u015fart\u0131yla, elde edilen kar paylar\u0131n\u0131n yar\u0131s\u0131n\u0131n gelir vergisinden istisna edilmesi \u00f6ng\u00f6r\u00fcld\u00fc.<\/p>\n

ii. Yurt D\u0131\u015f\u0131nda Bulunanlara Verilen Hizmetlerde Kazan\u00e7 \u0130ndirim Oranlar\u0131 Art\u0131r\u0131ld\u0131 <\/strong><\/p>\n

KVK’n\u0131n 10\/1-(\u011f) maddesi uyar\u0131nca T\u00fcrkiye’de yerle\u015fmi\u015f olmayan ki\u015filerle i\u015fyeri, kanuni ve i\u015f merkezi yurt d\u0131\u015f\u0131nda bulunanlara T\u00fcrkiye’de verilen ve m\u00fcnhas\u0131ran yurt d\u0131\u015f\u0131nda yararlan\u0131lan mimarl\u0131k, m\u00fchendislik, tasar\u0131m, yaz\u0131l\u0131m, t\u0131bbi raporlama, muhasebe kay\u0131t tutma, \u00e7a\u011fr\u0131 merkezi, \u00fcr\u00fcn testi, sertifikasyon veri saklama, veri i\u015fleme ve veri analizi ile T\u00fcrkiye’de yerle\u015fmi\u015f olmayan ki\u015filere verilen e\u011fitim ve sa\u011fl\u0131k hizmetlerinden elde edilen kazan\u00e7lar\u0131n %50’si kurumlar vergisi m\u00fckellefleri taraf\u0131ndan beyanname \u00fczerinde ayr\u0131ca g\u00f6sterilmek kayd\u0131yla kurum kazanc\u0131ndan indirim konusu yap\u0131labilmekteydi.<\/p>\n

7491 Say\u0131l\u0131 Kanun ile s\u00f6z konusu faaliyetlerden elde edilen kazan\u00e7lar i\u00e7in,\u00a0kazanc\u0131n tamam\u0131n\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi\u00a0\u015fart\u0131yla indirim oran\u0131 %80\u2019e \u00e7\u0131kar\u0131ld\u0131.<\/p>\n

Paralel \u015fekilde, 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun (“GVK<\/strong>“) 89\/1-(13) maddesinde say\u0131lan ayn\u0131 faaliyetlerden ger\u00e7ek ki\u015filer taraf\u0131ndan elde edilen gelirlere uygulanan istisna oran\u0131, gelirin tamam\u0131n\u0131n elde edildi\u011fi takvim y\u0131l\u0131na ili\u015fkin gelir vergisi beyannamesinin verilmesi gereken tarihe kadar tamam\u0131n\u0131n T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131yla %80\u2019e \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r.<\/p>\n

iii. Sosyal \u0130\u00e7erik \u00dcreticili\u011fi ile Mobil Cihazlar i\u00e7in Uygulama Geli\u015ftiricili\u011finde Kazan\u00e7 \u0130stisnas\u0131n\u0131n Kapsam\u0131 Geni\u015fletildi<\/strong><\/p>\n

GVK’n\u0131n m\u00fckerrer 20\/B maddesi uyar\u0131nca internet ortam\u0131ndaki sosyal a\u011f sa\u011flay\u0131c\u0131lar\u0131 \u00fczerinden metin, g\u00f6r\u00fcnt\u00fc, ses, video gibi i\u00e7erikleri payla\u015fan sosyal i\u00e7erik \u00fcreticilerinin bu faaliyetlerinden elde ettikleri kazan\u00e7lar gelir vergisinden m\u00fcstesnad\u0131r.<\/p>\n

7491 Say\u0131l\u0131 Kanun ile birlikte istisna kapsam\u0131 geni\u015fletilerek ger\u00e7ek ki\u015filerin internet sayfas\u0131\/sitelerinde veya herhangi bir dijital platformda metin, g\u00f6r\u00fcnt\u00fc, ses, video gibi i\u00e7erikleri payla\u015fmas\u0131, internet ve benzeri elektronik ortamlar \u00fczerinden e\u011fitim, yemek tarifi, \u00fcr\u00fcn tan\u0131t\u0131m\u0131 gibi videolar payla\u015fmalar\u0131 veya yine bu ortamlar \u00fczerinden veri i\u015fleme ve geli\u015ftirme gibi i\u00e7erikler payla\u015fmalar\u0131 suretiyle elde ettikleri gelirler de istisna kapsam\u0131na al\u0131nd\u0131.<\/p>\n

iv. \u0130hracatta G\u00f6t\u00fcr\u00fc Gider Uygulamas\u0131 Kald\u0131r\u0131ld\u0131<\/strong><\/p>\n

GVK’n\u0131n 40\/1-(1) maddesi uyar\u0131nca m\u00fckellefler, ihracat, yurt d\u0131\u015f\u0131nda in\u015faat, onarma, montaj ve ta\u015f\u0131mac\u0131l\u0131k i\u015fleri ile ilgili olarak yapm\u0131\u015f olduklar\u0131 ve belgesini temin edemedikleri giderlerine kar\u015f\u0131l\u0131k olmak \u00fczere, an\u0131lan faaliyetlerden sa\u011flanan has\u0131lat\u0131n binde %5’ini a\u015fmamak \u015fart\u0131yla hesaplanan bu giderlerini ticari kazanc\u0131n tespitinde indirim konusu yapabilmekteydi.<\/p>\n

7491 Say\u0131l\u0131 Kanun ile g\u00f6t\u00fcr\u00fc gider uygulamas\u0131 01 Ocak 2024 tarihinden itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131.<\/p>\n

v. Arac\u0131l\u0131 \u0130hracat S\u00f6zle\u015fmesine Dayanarak Ger\u00e7ekle\u015ftirilen \u0130hracat Faaliyetlerine Kurumlar Vergisinin 5 Puan \u0130ndirimli Olarak Uygulanmas\u0131 \u00d6ng\u00f6r\u00fcld\u00fc<\/strong><\/p>\n

KVK’n\u0131n 32. maddesine g\u00f6re ihracat yapan kurumlar\u0131n, m\u00fcnhas\u0131ran ihracattan elde ettikleri kazan\u00e7lar\u0131na kurumlar vergisi oran\u0131 5 puan indirimli uygulanmakta.<\/p>\n

7491 Say\u0131l\u0131 Kanun ile birlikte arac\u0131l\u0131 ihracat s\u00f6zle\u015fmesi kapsam\u0131nda imalat\u00e7\u0131 veya tedarik\u00e7i kurumlar\u0131n d\u0131\u015f ticaret sermaye \u015firketleri veya sekt\u00f6rel d\u0131\u015f ticaret \u015firketleri \u00fczerinden ger\u00e7ekle\u015ftirdikleri ihracat faaliyetlerinden elde ettikleri kazan\u00e7lar i\u00e7in de 5 puanl\u0131k indirimden faydalanmalar\u0131 sa\u011fland\u0131.<\/p>\n

vi. Banka ve Finansal Kurumlarda Enflasyon D\u00fczeltmesi Uygulamas\u0131<\/strong><\/p>\n

213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun (“VUK<\/strong>“) ge\u00e7ici 33. maddesinde, 31 Aral\u0131k 2023 tarihli mali tablolar\u0131n, enflasyon d\u00fczeltmesi \u015fartlar\u0131n\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n enflasyon d\u00fczeltmesine tabi tutulmas\u0131, yap\u0131lan enflasyon d\u00fczeltmesinden kaynaklanan k\u00e2r\/zarar fark\u0131n\u0131n ge\u00e7mi\u015f y\u0131llar k\u00e2r\/zarar\u0131 hesab\u0131nda g\u00f6sterilmesi, bu \u015fekilde tespit edilen ge\u00e7mi\u015f y\u0131l k\u00e2r\u0131n\u0131n vergiye tabi tutulmamas\u0131 ve ge\u00e7mi\u015f y\u0131l zarar\u0131n\u0131n zarar olarak kabul edilmemesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fc.<\/p>\n

7491 Say\u0131l\u0131 Kanun ile bankalar, 6361 say\u0131l\u0131 Kanun kapsam\u0131ndaki \u015firketler, \u00f6deme ve elektronik para kurulu\u015flar\u0131, yetkili d\u00f6viz m\u00fcesseseleri, varl\u0131k y\u00f6netim \u015firketleri, sermaye piyasas\u0131 kurumlan ile sigorta ve reas\u00fcrans \u015firketleri ve emeklilik \u015firketlerinin ge\u00e7ici vergi d\u00f6nemleri de dahil olmak \u00fczere 2024 ve 2025 hesap d\u00f6nemlerinde yapacaklar\u0131 enflasyon d\u00fczeltmesi sonucu olu\u015facak kar veya zararlar\u0131n kazanc\u0131n tespitinde dikkate al\u0131nmamas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc.<\/p>\n

vii. Sorumlu S\u0131fat\u0131yla Beyan Edilen KDV\u2019nin Beyan ve \u00d6deme S\u00fcreleri De\u011fi\u015fti<\/strong><\/p>\n

7491 Say\u0131l\u0131 Kanun ile sorumlu s\u0131fat\u0131yla KDV \u00f6demekle y\u00fck\u00fcml\u00fc olanlar\u0131n vergilendirme d\u00f6nemini takiben ay\u0131n 21. g\u00fcn\u00fc ak\u015fam\u0131na kadar 2\u00a0No.lu\u00a0KDV beyannamelerini verecekleri, 23. g\u00fcn\u00fc ak\u015fam\u0131na kadar da sorumlu s\u0131fat\u0131yla hesaplanan KDV’yi \u00f6deyecekleri d\u00fczenlendi.<\/p>\n

Buna ilaveten, sorumlu s\u0131fat\u0131yla beyan edilen KDV’nin indirim konusu yap\u0131lmas\u0131 \u00f6deme \u015fart\u0131na ba\u011fland\u0131.<\/p>\n

viii. Serbest B\u00f6lgelere Yap\u0131lan Teslimler \u00d6zel T\u00fcketim Vergisi Y\u00f6n\u00fcnden \u0130hracat \u0130stisnas\u0131 Kapsam\u0131nda Olmayacak<\/strong><\/p>\n

4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu’nun 5. maddesinde ihracat istisnas\u0131 d\u00fczenlenmekte olup, an\u0131lan kanunda serbest b\u00f6lgelere yap\u0131lacak teslimlerin istisna kapsam\u0131nda oldu\u011fu y\u00f6n\u00fcnde bir ifade bulunmamas\u0131na ra\u011fmen, yarg\u0131ya intikal eden baz\u0131 olaylarda T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda oldu\u011fu kabul edilen serbest b\u00f6lgelere yap\u0131lan teslimlerin ihracat istisnas\u0131 h\u00fck\u00fcmleri \u00e7er\u00e7evesinde i\u015flem g\u00f6rmesi gerekti\u011fi y\u00f6n\u00fcnde ihtilaflar bulunmakta idi. 7491 Say\u0131l\u0131 Kanun ile T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda oldu\u011fu kabul edilen serbest b\u00f6lgelere yap\u0131lan teslimlerin ihracat istisnas\u0131 kapsam\u0131nda olmad\u0131\u011f\u0131 hususu a\u00e7\u0131kl\u0131\u011fa kavu\u015fturuldu.<\/p>\n

ix. Anayasa Mahkemesi’nin \u0130ptal Kararlar\u0131 Sonras\u0131 Yap\u0131lan Damga Vergisi De\u011fi\u015fiklikleri<\/strong><\/p>\n

    \n
  • Kamu yat\u0131r\u0131mlar\u0131na y\u00f6nelik damga vergisi istisnas\u0131<\/li>\n<\/ul>\n

    488 say\u0131l\u0131 Damga Vergisi Kanunu’nun (“DVK<\/strong>“) ihracat ve d\u00f6viz kazand\u0131r\u0131c\u0131 hizmetlerde damga vergisi istisnas\u0131n\u0131n d\u00fczenlendi\u011fi ek 2. maddesinde yer alan \u201cUluslararas\u0131 ihale” <\/em>tan\u0131m\u0131ndaki “yabanc\u0131 firmalarca da teklif verilen<\/em>” ibaresi Anayasa Mahkemesi’nin 24 Aral\u0131k 2020 tarihli ve E. 2020\/15 K. 2020\/78 say\u0131l\u0131 karar\u0131 ile hukuki \u00f6ng\u00f6r\u00fclebilirlik ve belirlilik ilkelerine ayk\u0131r\u0131 oldu\u011fu gerek\u00e7esiyle iptal edilmi\u015f; Anayasa Mahkemesi’nin iptal karar\u0131 sonras\u0131nda, yabanc\u0131 firmalarca teklif verilip verilmedi\u011fine bak\u0131lmaks\u0131z\u0131n, madde kapsam\u0131nda olan kamu yat\u0131r\u0131mlar\u0131na ili\u015fkin olarak ihale makamlar\u0131nca, yerli ve yabanc\u0131 isteklilere a\u00e7\u0131k olarak \u00e7\u0131k\u0131lan t\u00fcm ihalelere ili\u015fkin ka\u011f\u0131tlar damga vergisinden istisna edilmi\u015fti.<\/p>\n

    7491 Say\u0131l\u0131 Kanun ile yap\u0131lan de\u011fi\u015fiklikle an\u0131lan bentte say\u0131lan yat\u0131r\u0131mlara y\u00f6nelik istisna uygulamas\u0131 genel amaca hizmet etmeyen uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lanlar y\u00f6n\u00fcyle kald\u0131r\u0131ld\u0131 ve damga vergisi istisnas\u0131n\u0131n yaln\u0131zca \u00fclkeye d\u00f6viz giri\u015fine hizmet eden yabanc\u0131 para ile finanse edilen yat\u0131r\u0131mlar y\u00f6n\u00fcnden devam\u0131 \u00f6ng\u00f6r\u00fcld\u00fc.<\/p>\n

      \n
    • \u0130hale iptallerine ili\u015fkin damga vergisi iadesi<\/li>\n<\/ul>\n

      Resmi daire ve kamu t\u00fczel ki\u015fili\u011fi haiz kurumlar\u0131n ihale iptallerine ili\u015fkin olarak, s\u00f6zle\u015fmenin d\u00fczenlenmi\u015f olmas\u0131 durumunda s\u00f6zle\u015fmeye ili\u015fkin damga vergisinin ret ve iade edilmeyece\u011fine ili\u015fkin c\u00fcmle Anayasa Mahkemesi’nin 13 Aral\u0131k 2022 tarihli ve E. 2022\/125 K. 2022\/162 say\u0131l\u0131 karar\u0131 ile iptal edilmi\u015fti.<\/p>\n

      7491 Say\u0131l\u0131 Kanun ile bahse konu Anayasa Mahkemesi karar\u0131 dikkate al\u0131narak, Kamu \u0130hale Kanunu kapsam\u0131ndaki kurum ve kurulu\u015flara \u015fik\u00e2yet veya Kamu \u0130hale Kurumu’na itirazen \u015fik\u00e2yet ya da yarg\u0131 karar\u0131 \u00fczerine ihalenin iptal edilmesi h\u00e2linde, iptal edilen ihaleye ili\u015fkin olarak, ihale makam\u0131 ile d\u00fczenlenen s\u00f6zle\u015fmenin damga vergisinin h\u00fckm\u00fcnden yararlan\u0131lmayan k\u0131sm\u0131n\u0131n (ihale kararlar\u0131na ili\u015fkin damga vergisinde oldu\u011fu gibi) iadesine imkan tan\u0131nd\u0131.<\/p>\n

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

      28 Aral\u0131k 2023 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 7491 say\u0131l\u0131 Kanun ile vergi mevzuat\u0131nda \u00f6nemli de\u011fi\u015fiklikler \u00f6ng\u00f6r\u00fcld\u00fc. Bu de\u011fi\u015fikliklerin bir k\u0131sm\u0131 \u00fclkeye d\u00f6viz giri\u015fini te\u015fvik etme amac\u0131n\u0131 ta\u015f\u0131rken, baz\u0131 de\u011fi\u015fiklikler de Anayasa Mahkemesi iptal kararlar\u0131 sonras\u0131 kanun koyucunun iradesinin ilgili yasa maddelerine yans\u0131t\u0131lmas\u0131 amac\u0131yla yap\u0131ld\u0131.<\/p>\n

      7491 say\u0131l\u0131 Kanun’la \u00f6ng\u00f6r\u00fclen bir di\u011fer \u00f6nemli d\u00fczenleme ise banka ve finansal kurumlar\u0131n 2024 ve 2025 hesap d\u00f6nemlerinde yapacaklar\u0131 enflasyon d\u00fczeltmesi sonucu olu\u015facak kar veya zararlar\u0131n kazanc\u0131n tespitinde dikkate al\u0131namayacak olmas\u0131d\u0131r. Bu d\u00fczenlemenin, \u00f6z sermaye tutarlar\u0131 y\u00fcksek olan ve dolay\u0131s\u0131yla enflasyon d\u00fczeltmesi zarar\u0131 olu\u015facak banka ve finansal kurumlar\u0131n 2024 ve 2025 hesap d\u00f6nemlerinde daha fazla kurumlar vergisi \u00f6demesine yol a\u00e7aca\u011f\u0131 \u015f\u00fcphesiz. Dolay\u0131s\u0131yla, bahse konu d\u00fczenlemenin “e\u015fitlik ilkesi”ne ayk\u0131r\u0131l\u0131k y\u00f6n\u00fcnden Anayasa Mahkemesi’ne ta\u015f\u0131nmas\u0131 s\u00fcrpriz olmayacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

      28 Aral\u0131k 2023 tarih ve 32413 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7491 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 […]<\/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-26925","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\n7491 Say\u0131l\u0131 Kanun'un Vergiye \u0130li\u015fkin \u00d6nemli D\u00fczenlemeleri<\/title>\n<meta name=\"description\" content=\"28 Aral\u0131k 2023 tarih ve 32413 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7491 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 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