{"id":28374,"date":"2024-12-25T11:53:55","date_gmt":"2024-12-25T11:53:55","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=28374"},"modified":"2024-12-25T11:53:55","modified_gmt":"2024-12-25T11:53:55","slug":"elektronik-ticarette-stopaj-orani-1-olarak-belirlendi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2024\/12\/25\/elektronik-ticarette-stopaj-orani-1-olarak-belirlendi\/","title":{"rendered":"Elektronik Ticarette Stopaj Oran\u0131 %1 Olarak Belirlendi"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>22 Aral\u0131k 2024 tarihli Resmi Gazete&#8217;de yay\u0131mlanan 9284 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;<strong>Karar<\/strong>&#8220;) uyar\u0131nca elektronik ticaret faaliyetleri kapsam\u0131nda uygulanacak stopaj oran\u0131 %1 olarak belirlendi.<\/p>\n<p><strong>Karar ile Yap\u0131lan D\u00fczenleme Ne Anlama Geliyor?<\/strong><\/p>\n<p>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 kapsam\u0131nda Gelir Vergisi Kanunu&#8217;nun 94. maddesi ile Kurumlar Vergisi Kanunu&#8217;nun 15 ve 30. maddelerinde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131. Yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca, 6563 say\u0131l\u0131 Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun (&#8220;<strong>Elektronik Ticaret Kanunu<\/strong>&#8220;) h\u00fck\u00fcmlerine tabi olan arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, Elektronik Ticaret Kanunu kapsam\u0131nda y\u00fcr\u00fctt\u00fckleri faaliyetlere ili\u015fkin olarak hizmet sa\u011flay\u0131c\u0131lara ve elektronik hizmet sa\u011flay\u0131c\u0131lara yapt\u0131klar\u0131 \u00f6demeler vergi stopaj\u0131 kapsam\u0131na al\u0131nm\u0131\u015ft\u0131. S\u00f6z konusu \u00f6demelerde uygulanacak stopaj oran\u0131n\u0131 belirlemek \u00fczere ise Cumhurba\u015fkan\u0131 yetkilendirilmi\u015fti.<\/p>\n<p>Karar ile Cumhurba\u015fkan\u0131, elektronik ticaret faaliyetlerinde uygulanacak stopaj oran\u0131n\u0131 %1 olarak belirledi. Buna g\u00f6re, Elektronik Ticaret Kanunu kapsam\u0131nda faaliyet g\u00f6steren arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131; hizmet sa\u011flay\u0131c\u0131lara ve elektronik hizmet sa\u011flay\u0131c\u0131lara 1 Ocak 2025 itibariyle yapacaklar\u0131 \u00f6demeler \u00fczerinden %1 oran\u0131nda stopaj uygulayacak.<\/p>\n<p>Elektronik ticarette stopaj uygulamas\u0131na ili\u015fkin detaylar\u0131n netle\u015fmesi i\u00e7in ise Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanacak tebli\u011f bekleniyor.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Elektronik Ticaret Kanunu kapsam\u0131nda faaliyet g\u00f6steren arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n, yap\u0131lacak tebli\u011f d\u00fczenlemesini yak\u0131ndan takip etmesi ve 1 Ocak 2025 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girecek stopaj y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne uyum amac\u0131yla gerekli ad\u0131mlar\u0131 \u00f6zenle ve ivedilikle atmas\u0131 gerekiyor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler 22 Aral\u0131k 2024 tarihli Resmi Gazete&#8217;de yay\u0131mlanan 9284 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;Karar&#8220;) uyar\u0131nca elektronik ticaret faaliyetleri kapsam\u0131nda uygulanacak [&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-28374","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\/ 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