{"id":27934,"date":"2024-08-14T10:17:58","date_gmt":"2024-08-14T10:17:58","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=27934"},"modified":"2024-08-14T10:17:58","modified_gmt":"2024-08-14T10:17:58","slug":"7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/","title":{"rendered":"7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#8217;nda Yap\u0131lan Kapsaml\u0131 D\u00fczenlemeler"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>2024-2026 Orta Vadeli Ekonomik Program \u00e7er\u00e7evesinde haz\u0131rlanan ve vergi mevzuat\u0131nda kapsaml\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6ren 7524 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (&#8220;<strong>7524 say\u0131l\u0131 Kanun<\/strong>&#8220;), 02 A\u011fustos 2024 tarih ve 32620 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mland\u0131.<\/p>\n<p>Bu b\u00fcltenimizde 7524 say\u0131l\u0131 Kanun kapsam\u0131nda Vergi Usul Kanunu&#8217;nda yap\u0131lan \u00f6nemli de\u011fi\u015fikliklere yer verdik. 7524 say\u0131l\u0131 Kanun ile gelir vergisi, kurumlar vergisi ve KDV&#8217;ye ili\u015fkin yap\u0131lan de\u011fi\u015fiklikler i\u00e7in haz\u0131rlad\u0131\u011f\u0131m\u0131z b\u00fcltene ise <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=MmUrVDRLamdRU21LcmhZRGVsc0VMT1l2SURZbFp1THlseEFxNWVZZEFXR0lqRnhXaU5PbVU0Nmw0ZDlXZ2hoT2V1OVZjRGFhSHpVNTJIdjcxdHRDWFJzellxcytaYis5UloyK05uUzVER0o3cC9teEk5UGRRWnBxSnlyYUxwMnBGVWNuTnV2N3puekZxZzVkSlpleFh5S1JUSmlXT0VsNjg0Y0hRVnA5MHBEcjY4UVMwMTdHOUc0K210WUtWZy8veWQwQ05ZVGlxQmkzbTF6bVBRcThFQT09&amp;rh=ff00d14ae21fd1130b4d8eec1842ab986399bdd1__;!!Hj9Y_P0nvg!TJmxpNF2KCwf7cF5Gsl5mNmV4A8GJFQdmTDMjT65LbV13h_VbIVTCCOwkRO1VWMJQhiuK2GqWdEYGKdElU1ZqZPoRA$\"><strong>buradan<\/strong><\/a> ula\u015fabilirsiniz. Bunun yan\u0131nda, 7524 say\u0131l\u0131 Kanun ile getirilen k\u00fcresel asgari tamamlay\u0131c\u0131 kurumlar vergisi d\u00fczenlemesi ile ilgili kapsaml\u0131 a\u00e7\u0131klamalar\u0131m\u0131z\u0131 i\u00e7eren b\u00fcltenimizi ayr\u0131ca yay\u0131nlayaca\u011f\u0131z.<\/p>\n<p><strong>7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#8217;nda Yap\u0131lan \u00d6nemli D\u00fczenlemeler<\/strong><\/p>\n<ul>\n<li><strong>Vergi as\u0131llar\u0131 i\u00e7in uzla\u015fma imkan\u0131 ortadan kald\u0131r\u0131ld\u0131:<\/strong><\/li>\n<\/ul>\n<p>7524 say\u0131l\u0131 Kanun uyar\u0131nca yap\u0131lan de\u011fi\u015fiklikler kapsam\u0131nda, vergi as\u0131llar\u0131 art\u0131k uzla\u015fmaya konu edilemeyecek; uzla\u015fmaya ba\u015fvuru yaln\u0131zca vergi ziya\u0131 cezalar\u0131 ve 23.000 TL&#8217;yi ge\u00e7en usuls\u00fczl\u00fck ile \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 bak\u0131m\u0131ndan m\u00fcmk\u00fcn olacak. Bununla birlikte, cezalarda uzla\u015fmaya var\u0131lsa dahi vergi asl\u0131 dava konusu edilebilecek. Ayr\u0131ca uzla\u015f\u0131lan tutar\u0131n zaman\u0131nda \u00f6denmesi halinde Vergi Usul Kanunu&#8217;nu 376. maddesi kapsam\u0131nda yap\u0131lan ilave %25 oran\u0131ndaki indirim uygulanmas\u0131na dair d\u00fczenleme de y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131.<\/p>\n<p>Bununla birlikte, Kanun&#8217;un yay\u0131m tarihinden \u00f6nce uzla\u015fma talep edildi\u011fi halde hen\u00fcz uzla\u015fma g\u00fcn\u00fc verilmemi\u015f, ula\u015fma g\u00fcn\u00fc verilmi\u015f ancak uzla\u015fma g\u00f6r\u00fc\u015fmesi yap\u0131lmam\u0131\u015f ya da \u00e7e\u015fitli nedenlerle uzla\u015fma g\u00fcn\u00fc ertelenmi\u015f veya uzla\u015fma talep s\u00fcresi ge\u00e7memi\u015f olan vergi ve cezalara ili\u015fkin olarak de\u011fi\u015fiklik \u00f6ncesi h\u00fck\u00fcmler uygulanacak, yani bu kapsamdaki uzla\u015fmalarda vergi as\u0131llar\u0131 uzla\u015fmaya konu edilebilecek.<\/p>\n<ul>\n<li><strong>Dijital ortamda hizmet sa\u011flayanlar ile arac\u0131lara y\u00f6nelik bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn kapsam\u0131 geni\u015fletildi<\/strong>:<\/li>\n<\/ul>\n<p>Vergi Usul Kanunu&#8217;nun m\u00fckerrer 257. maddesi ile elektronik ticarete ili\u015fkin bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmesi i\u00e7in Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;na verilen yetkinin kapsam\u0131; eri\u015fim sa\u011flay\u0131c\u0131lar, i\u00e7erik sa\u011flay\u0131c\u0131lar, yer sa\u011flay\u0131c\u0131lar ve sosyal a\u011f sa\u011flay\u0131c\u0131lar\u0131 da kapsamak \u00fczere geni\u015fletildi.<\/p>\n<p>Ayn\u0131 zamanda, ba\u015fkalar\u0131na ait iktisadi ve ticari faaliyetlerin yap\u0131lmas\u0131na ili\u015fkin bildirime konu bilgiler ile i\u00e7erik sa\u011flay\u0131c\u0131lar taraf\u0131ndan \u00fcretilen ya da sa\u011flanan bilgilerin; arac\u0131 hizmet sa\u011flay\u0131c\u0131lar, elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar, eri\u015fim sa\u011flay\u0131c\u0131lar, yer sa\u011flay\u0131c\u0131lar ve\/veya sosyal a\u011f sa\u011flay\u0131c\u0131lar taraf\u0131ndan al\u0131nmas\u0131na dair bir zorunluluk getirilmesi i\u00e7in de Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;na yetki verildi.<\/p>\n<ul>\n<li><strong>K\u0131ymetli madenlerin de\u011ferlemesinde borsa rayicinin esas al\u0131nmas\u0131na imkan tan\u0131nd\u0131:<\/strong><\/li>\n<\/ul>\n<p>7524 say\u0131l\u0131 Kanun uyar\u0131nca getirilen d\u00fczenleme ile kurumlar\u0131n aktiflerinde yer alan ve k\u0131ymetli madenler borsas\u0131nda i\u015flem g\u00f6ren k\u0131ymetli madenler, borsa rayicine g\u00f6re de\u011ferlenebilecek. Borsa rayicinin bulunmamas\u0131 veya borsadaki rayicin muvazaal\u0131 \u015fekilde olu\u015ftu\u011funun anla\u015f\u0131lmas\u0131 durumunda ise de\u011ferlemede maliyet bedeli esas al\u0131nacak.<\/p>\n<p>Ayn\u0131 zamanda, k\u0131ymetli maden alacak veya borcu bulunan kurumlar da s\u00f6z konusu alacak veya bor\u00e7lar i\u00e7in borsa rayicine g\u00f6re de\u011ferleme yapabilecek. Mevduat veya kredi s\u00f6zle\u015fmelerine ba\u011fl\u0131 k\u0131ymetli maden alacaklar\u0131 i\u00e7in de\u011ferleme g\u00fcn\u00fcne kadar i\u015fleyen faiz de de\u011ferlemede dikkate al\u0131nacak.<\/p>\n<ul>\n<li><strong>M\u00fckellefiyet tesis ettirmeyenlere uygulanacak vergi ziya\u0131 cezas\u0131 art\u0131r\u0131ld\u0131:<\/strong><\/li>\n<\/ul>\n<p>7524 say\u0131l\u0131 Kanun uyar\u0131nca yap\u0131lan de\u011fi\u015fiklik kapsam\u0131nda, m\u00fckellefiyet tesis ettirmesi gerekmesine ra\u011fmen herhangi bir m\u00fckellefiyet tesis ettirmeksizin ticari, zirai veya mesleki faaliyette bulunanlara kesilecek vergi ziya\u0131 cezas\u0131 %50 oran\u0131nda art\u0131r\u0131larak uygulanacak.<\/p>\n<ul>\n<li><strong>Usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131nda \u00e7e\u015fitli d\u00fczenlemeler yap\u0131ld\u0131<\/strong>:<\/li>\n<\/ul>\n<p>7524 say\u0131l\u0131 Kanun uyar\u0131nca usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131nda yap\u0131lan de\u011fi\u015fiklikler uyar\u0131nca;<\/p>\n<ul>\n<li>Usuls\u00fczl\u00fck cezas\u0131 ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde artt\u0131r\u0131ld\u0131.<\/li>\n<li>Vergi Usul Kanunu uyar\u0131nca d\u00fczenlenmesi gereken belgelerin d\u00fczenlenmedi\u011finin bir takvim y\u0131l\u0131nda birden fazla kez tespit edilmesi halinde, her bir tespit i\u00e7in 7524 say\u0131l\u0131 Kanun ile eklenen 2 say\u0131l\u0131 cetvelde yer alan tespit say\u0131s\u0131na g\u00f6re belirlenen tutarlarda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecek. Tek tespitte ayn\u0131 neviden birden fazla belgenin d\u00fczenlenmedi\u011fi g\u00f6r\u00fcl\u00fcrse her bir belge i\u00e7in ayr\u0131 ayr\u0131 ceza kesilmekle birlikte bu tespit, 2 say\u0131l\u0131 cetvelde yer alan tespit say\u0131s\u0131n\u0131n belirlenmesinde bir adet tespit olarak de\u011ferlendirilecek.<\/li>\n<li>S\u00f6z konusu belgelerin d\u00fczenlenmedi\u011finin, bu durum idare taraf\u0131ndan \u00f6\u011frenilmeden \u00f6nce ve d\u00fczenleme s\u00fcresinden sonra be\u015f g\u00fcn i\u00e7erisinde, belgeyi almak zorunda olanlar taraf\u0131ndan idareye bildirilmesi halinde, \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 belgeyi d\u00fczenlemesi gerekenlere 3 kat olarak uygulanacak.<\/li>\n<li>\u0130lgili h\u00fck\u00fcmde yer alan belgeler yerine Vergi Usul Kanunu&#8217;nda yer almayan ba\u015fka bir belgenin d\u00fczenlenmesi halinde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 2 kat; bu durumun belgeyi alanlar taraf\u0131ndan be\u015f g\u00fcn i\u00e7erisinde idareye bildirilmesi halinde ise \u00f6zel usuls\u00fczl\u00fck cezas\u0131 6 kat olarak uygulanacak.<\/li>\n<li>D\u00fczenlenmesi gereken belgelerin d\u00fczenlenmedi\u011finin tespiti halinde bir takvim y\u0131l\u0131nda uygulanacak \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 i\u00e7in \u00fcst s\u0131n\u0131r 10 milyon T\u00fcrk liras\u0131 olarak de\u011fi\u015ftirildi.<\/li>\n<li>Ayr\u0131ca, Vergi Usul Kanunu&#8217;nda d\u00fczenlenen belgeleri alma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunanlar\u0131n ilgili belgeleri almamas\u0131 halinde uygulanacak \u00f6zel usuls\u00fczl\u00fck cezas\u0131 5.000 T\u00fcrk liras\u0131 olarak, bu nedenle bir takvim y\u0131l\u0131nda uygulanabilecek \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 toplam\u0131na ili\u015fkin \u00fcst s\u0131n\u0131r ise 50.000 T\u00fcrk liras\u0131 olarak de\u011fi\u015ftirildi. S\u00f6z konusu belgelerin d\u00fczenlenmedi\u011finin, bu durum idare taraf\u0131ndan \u00f6\u011frenilmeden \u00f6nce ve d\u00fczenleme s\u00fcresinden sonra be\u015f g\u00fcn i\u00e7erisinde, belgeyi almak zorunda olanlar taraf\u0131ndan idareye bildirilmesi halinde belge alma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olanlara herhangi bir \u00f6zel usuls\u00fczl\u00fck cezas\u0131 uygulanmayacak.<\/li>\n<li>Ba\u015fkalar\u0131n\u0131n ad\u0131 ve\/veya hesab\u0131 kullan\u0131larak banka ve benzeri finans kurumlar\u0131, \u00f6deme kurulu\u015flar\u0131 veya Posta ve Telgraf Te\u015fkilat\u0131 Anonim \u015eirketi arac\u0131l\u0131\u011f\u0131yla mal teslimi veya hizmet ifalar\u0131na ili\u015fkin tahsilatlar\u0131n\u0131n yap\u0131lmas\u0131 halinde, her bir i\u015flem i\u00e7in i\u015fleme konu tutar\u0131n % 10\u2019u tutar\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecek. S\u00f6z konusu \u00f6zel usuls\u00fczl\u00fck cezas\u0131 hem mal teslimi veya hizmet ifas\u0131n\u0131 yapanlara hem de hesab\u0131na \u00f6deme yap\u0131lanlara ayr\u0131 ayr\u0131 uygulanabilecek. Bu kapsamda uygulanacak \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 ise bir takvim y\u0131l\u0131nda toplam 20 milyon T\u00fcrk liras\u0131ndan fazla olamayacak.<\/li>\n<li>Kredi kart\u0131, banka kart\u0131, \u00f6n \u00f6demeli kart, karekod, elektronik c\u00fczdan ve benzeri \u00f6deme ara\u00e7lar\u0131 kullan\u0131larak yap\u0131lan tahsilatlar\u0131n ba\u015fkas\u0131 ad\u0131na kay\u0131tl\u0131 \u00f6deme sistemleri veya cihazlar\u0131 arac\u0131l\u0131\u011f\u0131yla yap\u0131lmas\u0131 durumunda ise yukar\u0131da belirtilen \u00f6zel usuls\u00fczl\u00fck cezas\u0131 \u00fc\u00e7 kat olarak uygulanacak. S\u00f6z konusu \u00f6zel usuls\u00fczl\u00fck cezas\u0131 hem mal teslimi veya hizmet ifas\u0131n\u0131 yapanlara hem de ilgili cihazlar\u0131 kulland\u0131ranlara ayr\u0131 ayr\u0131 uygulanabilecek. Bu kapsamda uygulanacak \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 ise bir takvim y\u0131l\u0131nda toplam 20 milyon T\u00fcrk liras\u0131ndan fazla olamayacak.<\/li>\n<li>Tek bir fiilin birden fazla \u00f6zel usuls\u00fczl\u00fck cezas\u0131na yol a\u00e7mas\u0131 halinde en a\u011f\u0131r ceza uygulanacak.<\/li>\n<\/ul>\n<ul>\n<li><strong>Sahte belge d\u00fczenlemek \u00fczere tesis ettirildi\u011fi tespit edilerek m\u00fckellefiyeti resen terkin edilenlere ili\u015fkin d\u00fczenlemelerde de\u011fi\u015fiklik yap\u0131ld\u0131<\/strong>:<\/li>\n<\/ul>\n<p>Vergi Usul Kanunu&#8217;nun 153\/A maddesi uyar\u0131nca ticari, zirai ve mesleki herhangi bir faaliyeti olmad\u0131\u011f\u0131 halde sahte belge d\u00fczenlemek amac\u0131yla tesis edildi\u011fi tespit edilen m\u00fckellefiyetler resen terkin edilir. M\u00fckellefiyeti resen terkin edilen m\u00fckelleflere ili\u015fkin belirli ki\u015filerin (\u00f6rne\u011fin m\u00fckellefiyeti terkin ettirilen adi ortakl\u0131k ise ortaklardan her biri, ticaret \u015firketi ise kanuni temsilciler, y\u00f6netim kurulu \u00fcyeleri, \u015firket sermayesinin asgari %10&#8217;una sahip ger\u00e7ek veya t\u00fczel ki\u015filer ya da sahte belge d\u00fczenleme fiilini ger\u00e7ekle\u015ftirenler) i\u015fe ba\u015flama bildirimi vermesi halinde ise (2024 y\u0131l\u0131 i\u00e7in) 690.000-TL&#8217;den ve d\u00fczenlenen sahte fatura tutar\u0131n\u0131n %10&#8217;undan az olmamak \u00fczere teminat yat\u0131rmas\u0131 gerekiyor.<\/p>\n<p>7524 say\u0131l\u0131 Kanun ile yap\u0131lan de\u011fi\u015fiklikler kapsam\u0131nda, say\u0131lan ki\u015filerin yeniden m\u00fckellefiyet tesis ettirebilmesi i\u00e7in aranan teminat tutar\u0131 10 milyon TL&#8217;yi a\u015fmamak \u00fczere s\u0131n\u0131rland\u0131r\u0131ld\u0131. Teminat verilmemesi veya teminatlar\u0131n tamamlanmamas\u0131 halinde ise teminat tutar\u0131 kadar \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecek ve kesilen \u00f6zel usuls\u00fczl\u00fck cezas\u0131 i\u00e7in uzla\u015fma yoluna ba\u015fvurulamayacak.<\/p>\n<p>Ayr\u0131ca say\u0131lan ki\u015filerin; ba\u015fka bir adi ortakl\u0131k, ticaret \u015firketi veya t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fclde benzer bir stat\u00fc edinmesi, bunlar\u0131 devralmas\u0131, k\u0131smen ya da tamamen bunlara devrolunmas\u0131 halinde ilgili teminat\u0131n altm\u0131\u015f g\u00fcn i\u00e7inde yat\u0131r\u0131lmas\u0131 veya edinilen yeni stat\u00fcye son verilmesi gerekecek. Teminat\u0131n altm\u0131\u015f g\u00fcn i\u00e7inde yat\u0131r\u0131lmamas\u0131 veya edinilen yeni stat\u00fcn\u00fcn sonland\u0131r\u0131lmas\u0131na dair gerekli yasal giri\u015fimlerin ba\u015flat\u0131lmam\u0131\u015f olmas\u0131 halinde, say\u0131lan ki\u015filerin, teminat isteme tarihinde tahakkuk etmi\u015f t\u00fcm vergi bor\u00e7lar\u0131 i\u00e7in yeni stat\u00fc edindikleri m\u00fckellef de m\u00fc\u015fterek ve m\u00fcteselsil sorumlu olacak. Edinilen yeni stat\u00fcn\u00fcn, altm\u0131\u015f g\u00fcnden sonra sonland\u0131r\u0131lmas\u0131 halinde al\u0131nm\u0131\u015f olan teminat, ba\u015fka vergi borcu bulunmamas\u0131 \u015fart\u0131yla m\u00fckellefe iade edilecek.<\/p>\n<p>7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#8217;nda yap\u0131lan de\u011fi\u015fiklikler, Kanun&#8217;un yay\u0131m\u0131 tarihinde (02 A\u011fustos 2024) y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>7524 say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#8217;nda \u00f6zellikle vergi g\u00fcvenli\u011fini art\u0131rmaya y\u00f6nelik \u00e7e\u015fitli d\u00fczenlemeler yap\u0131ld\u0131. Yap\u0131lan bu d\u00fczenlemelerin m\u00fckellefler taraf\u0131ndan dikkatle de\u011ferlendirilmesi ve d\u00fczenlemelere uyum amac\u0131yla gerekli ad\u0131mlar\u0131n \u00f6zenle at\u0131lmas\u0131 gerekiyor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler 2024-2026 Orta Vadeli Ekonomik Program \u00e7er\u00e7evesinde haz\u0131rlanan ve vergi mevzuat\u0131nda kapsaml\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6ren 7524 say\u0131l\u0131 Vergi Kanunlar\u0131 ile [&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-27934","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>7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#039;nda Yap\u0131lan Kapsaml\u0131 D\u00fczenlemeler<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler 2024-2026 Orta Vadeli Ekonomik Program \u00e7er\u00e7evesinde haz\u0131rlanan ve vergi mevzuat\u0131nda kapsaml\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6ren 7524 say\u0131l\u0131 Vergi\" \/>\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\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#039;nda Yap\u0131lan Kapsaml\u0131 D\u00fczenlemeler\" \/>\n<meta property=\"og:description\" content=\"Yeni Geli\u015fmeler 2024-2026 Orta Vadeli Ekonomik Program \u00e7er\u00e7evesinde haz\u0131rlanan ve vergi mevzuat\u0131nda kapsaml\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6ren 7524 say\u0131l\u0131 Vergi\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/\" \/>\n<meta property=\"og:site_name\" content=\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:published_time\" content=\"2024-08-14T10:17:58+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=\"9 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\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/\"},\"author\":{\"name\":\"R\u0131dvan Konrat\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\"},\"headline\":\"7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#8217;nda Yap\u0131lan Kapsaml\u0131 D\u00fczenlemeler\",\"datePublished\":\"2024-08-14T10:17:58+00:00\",\"dateModified\":\"2024-08-14T10:17:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/\"},\"wordCount\":1744,\"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\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/\",\"name\":\"7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu'nda Yap\u0131lan Kapsaml\u0131 D\u00fczenlemeler\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\"},\"datePublished\":\"2024-08-14T10:17:58+00:00\",\"dateModified\":\"2024-08-14T10:17:58+00:00\",\"description\":\"Yeni Geli\u015fmeler 2024-2026 Orta Vadeli Ekonomik Program \u00e7er\u00e7evesinde haz\u0131rlanan ve vergi mevzuat\u0131nda kapsaml\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6ren 7524 say\u0131l\u0131 Vergi\",\"breadcrumb\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.esin.av.tr\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#8217;nda Yap\u0131lan Kapsaml\u0131 D\u00fczenlemeler\"}]},{\"@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":"7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu'nda Yap\u0131lan Kapsaml\u0131 D\u00fczenlemeler","description":"Yeni Geli\u015fmeler 2024-2026 Orta Vadeli Ekonomik Program \u00e7er\u00e7evesinde haz\u0131rlanan ve vergi mevzuat\u0131nda kapsaml\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6ren 7524 say\u0131l\u0131 Vergi","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\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/","og_locale":"tr_TR","og_type":"article","og_title":"7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu'nda Yap\u0131lan Kapsaml\u0131 D\u00fczenlemeler","og_description":"Yeni Geli\u015fmeler 2024-2026 Orta Vadeli Ekonomik Program \u00e7er\u00e7evesinde haz\u0131rlanan ve vergi mevzuat\u0131nda kapsaml\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6ren 7524 say\u0131l\u0131 Vergi","og_url":"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/","og_site_name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_published_time":"2024-08-14T10:17:58+00:00","author":"R\u0131dvan Konrat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"R\u0131dvan Konrat","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/#article","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/"},"author":{"name":"R\u0131dvan Konrat","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae"},"headline":"7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#8217;nda Yap\u0131lan Kapsaml\u0131 D\u00fczenlemeler","datePublished":"2024-08-14T10:17:58+00:00","dateModified":"2024-08-14T10:17:58+00:00","mainEntityOfPage":{"@id":"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/"},"wordCount":1744,"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\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/","url":"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/","name":"7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu'nda Yap\u0131lan Kapsaml\u0131 D\u00fczenlemeler","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/#website"},"datePublished":"2024-08-14T10:17:58+00:00","dateModified":"2024-08-14T10:17:58+00:00","description":"Yeni Geli\u015fmeler 2024-2026 Orta Vadeli Ekonomik Program \u00e7er\u00e7evesinde haz\u0131rlanan ve vergi mevzuat\u0131nda kapsaml\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6ren 7524 say\u0131l\u0131 Vergi","breadcrumb":{"@id":"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.esin.av.tr\/tr\/2024\/08\/14\/7524-sayili-kanun-ile-vergi-usul-kanununda-yapilan-kapsamli-duzenlemeler\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.esin.av.tr\/tr\/"},{"@type":"ListItem","position":2,"name":"7524 Say\u0131l\u0131 Kanun ile Vergi Usul Kanunu&#8217;nda Yap\u0131lan Kapsaml\u0131 D\u00fczenlemeler"}]},{"@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\/27934","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=27934"}],"version-history":[{"count":1,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/27934\/revisions"}],"predecessor-version":[{"id":27935,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/27934\/revisions\/27935"}],"wp:attachment":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=27934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=27934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=27934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}