{"id":2831,"date":"2020-06-15T01:57:24","date_gmt":"2020-06-14T22:57:24","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2831"},"modified":"2020-11-23T18:38:56","modified_gmt":"2020-11-23T15:38:56","slug":"haftalik-ozet-mali-vergisel-duzenlemeler-haziran-2-hafta","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/haftalik-ozet-mali-vergisel-duzenlemeler-haziran-2-hafta\/","title":{"rendered":"Haftal\u0131k \u00d6zet Mali\/Vergisel D\u00fczenlemeler (Haziran-2.Hafta)"},"content":{"rendered":"<p><strong>No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2020-66<\/strong><\/p>\n<p><strong>Tarih\u00a0\u00a0\u00a0\u00a0 :<\/strong> 15 Haziran 2020<\/p>\n<p><strong>Konu\u00a0\u00a0\u00a0\u00a0 :<\/strong> Haftal\u0131k \u00d6zet Mali\/Vergisel D\u00fczenlemeler (Haziran-2.Hafta)<\/p>\n<p>Haziran ay\u0131n\u0131n ikinci haftas\u0131 i\u00e7inde ger\u00e7ekle\u015fen \u00f6nemli mali konular\u0131 vergi, sosyal g\u00fcvenlik ve di\u011fer mevzuat de\u011fi\u015fikliklerini ba\u015fl\u0131klar alt\u0131nda \u00f6zet olarak sizlerin dikkatinize sunmak isteriz.<\/p>\n<p>Salg\u0131n\u0131n durgunla\u015fma a\u015famas\u0131nda i\u015f d\u00fcnyas\u0131na, \u00e7al\u0131\u015fanlara ve t\u00fcm kesimlere destek amac\u0131yla elde etti\u011fimiz bilgileri spesifik konu baz\u0131nda <a href=\"https:\/\/ia.com.tr\/covid-19\/\" target=\"_blank\" rel=\"noopener\">Covid-19<\/a> web sayfam\u0131zdan izleyebilirsiniz.<\/p>\n<p>Bu kapsamda g\u00fcncel geli\u015fmeleri konusunun birebir uzmanlar\u0131yla beraber ayr\u0131 birer b\u00fclten olarak sizlerin bilgisine sunmaya gayret ediyoruz.<\/p>\n<p>B\u00fcltenlerimizden faydaland\u0131\u011f\u0131n\u0131z\u0131 ve keyif ald\u0131\u011f\u0131n\u0131z\u0131 umuyor sayg\u0131lar sunuyoruz.<\/p>\n<p>\u015eimdi haziran ay\u0131n\u0131n ikinci haftas\u0131n\u0131n geli\u015fmelerine ana konu ba\u015fl\u0131klar\u0131 itibariyle bakal\u0131m:<\/p>\n<p><strong><u>Vergi ve SGK <\/u><\/strong><\/p>\n<ul>\n<li><strong>Yeni Torba Kanun:<\/strong> Covid-19 dahil pek \u00e7ok kolayla\u015ft\u0131r\u0131c\u0131 d\u00fczenlemeyi de i\u00e7eren Torba Kanun (Esas No: 2\/2945) Teklifi TBMM\u2019de g\u00f6r\u00fc\u015f\u00fclmektedir.\n<ul>\n<li>Daha \u00f6nce 7244 say\u0131l\u0131 Kanun\u2019un yasala\u015fmas\u0131 s\u0131ras\u0131nda Meclis\u2019te g\u00f6r\u00fc\u015f\u00fclemeyen, bankac\u0131l\u0131k, fakt\u00f6ring, finansal kiralama, banka kartlar\u0131, elektronik haberle\u015fme hizmetlerinin sunumu ve s\u00f6zle\u015fme ba\u011f\u0131tlanmas\u0131 s\u0131ras\u0131nda \u0131slak imza \u015fart\u0131n\u0131 kald\u0131ran uzaktan veya mesafeli s\u00f6zle\u015fme kolayl\u0131\u011f\u0131na izin veren d\u00fczenlemeler ilgili Kanunlarda yerini alacakt\u0131r.<\/li>\n<li>Ayr\u0131ca, Yasa ile 2020\u2019de olan depremlere y\u00f6nelik afetzedelere yard\u0131m edilebilmesini \u00f6ng\u00f6ren d\u00fczenlemeler, 3201 say\u0131l\u0131 Kanun kapsam\u0131nda ayl\u0131k alan vatanda\u015flar\u0131n ayl\u0131klar\u0131 kesilmeksizin part-time (yar\u0131 zamanl\u0131) \u00e7al\u0131\u015fabilmelerine imk\u00e2n sa\u011flanmas\u0131, \u00e7ek bedellerine ili\u015fkin \u00f6deme yapma zorunlulu\u011fu olan 3 ayl\u0131k s\u00fcrenin 1 y\u0131la \u00e7\u0131kar\u0131lmas\u0131, K\u0130T\u2019lerde (kamu iktisadi te\u015febb\u00fcsleri) i\u00e7 kontrol sisteminin kurulmas\u0131 vb. d\u00fczenlemeler yer almaktad\u0131r.<\/li>\n<li>Yasa Teklifinin TBMM s\u00fcrecini ayr\u0131ca sizlerle payla\u015f\u0131yor olaca\u011f\u0131z.<\/li>\n<\/ul>\n<\/li>\n<li>Ayr\u0131ca \u00e7al\u0131\u015fma mevzuat\u0131 ile ilgili olarak k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fi uygulamas\u0131n\u0131n belli sekt\u00f6rler i\u00e7in uzat\u0131lmas\u0131, ilave \u00e7al\u0131\u015fan istihdam\u0131nda yeni bir te\u015fvik verilmesi, fesih yasa\u011f\u0131n\u0131n 3 ay daha uzat\u0131lmas\u0131, bu s\u00fcre boyunca i\u015fverenlere sa\u011flanan tek tarafl\u0131 \u00fccretsiz izne \u00e7\u0131karman\u0131n devam etmesi, tamamlay\u0131c\u0131 emeklilikle ilgili yeni bir d\u00fczenlemenin yap\u0131lmas\u0131 beklenmektedir.<\/li>\n<li>SGK, m\u00fccbir sebep kapsam\u0131nda yer alan m\u00fckelleflerin sosyal g\u00fcvenlik primlerinin \u00f6denmesi konusunda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n uygulamas\u0131na paralel olarak bir Genelge \u00e7\u0131karm\u0131\u015ft\u0131r.\n<ul>\n<li>8 Haziran tarihinde duyurulan Genelgeye g\u00f6re 65 ya\u015f \u00fcst\u00fcndeki i\u015fverenler 3 ayl\u0131k primlerini <strong>16 Haziran tarihine<\/strong> kadar \u00f6deyeceklerdir.<\/li>\n<li><strong>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n <\/strong>06.2020 tarihli duyurusu ile de m\u00fccbir sebep hali kapsam\u0131ndaki 65 ya\u015f ve \u00fcst\u00fcnde olan baz\u0131 m\u00fckellefler taraf\u0131ndan soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131n\u0131n kald\u0131r\u0131lmas\u0131na ba\u011fl\u0131 olarak yerine getirilmesi gereken beyan ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri yeniden belirlenmi\u015fti. Buna ili\u015fkin ayr\u0131nt\u0131lar\u0131 <a href=\"https:\/\/ia.com.tr\/2020-64-haziran-ayi-haftalik-ozet-mali-vergisel-duzenlemeler\/\" target=\"_blank\" rel=\"noopener\">2020-64<\/a> numaral\u0131 b\u00fcltenimizden ula\u015fabilirsiniz.<\/li>\n<\/ul>\n<\/li>\n<li><strong>MLI-\u00c7ok Tarafl\u0131 Vergi Anla\u015fmalar\u0131n\u0131n Uyumu:<\/strong> T\u00fcrkiye\u2019nin de taraf oldu\u011fu Uluslararas\u0131 Vergi Anla\u015fmalar\u0131n\u0131n otomatik uyum mekanizmas\u0131n\u0131 \u00f6ng\u00f6ren \u00e7ok tarafl\u0131 uyum anla\u015fmas\u0131 (MLI-Multilateral Legal Instrument) yasala\u015fmas\u0131 i\u00e7in TBMM\u2019ye yasa teklifi olarak sunulmu\u015ftur.\n<ul>\n<li>Teklif (2\/2935 say\u0131l\u0131) ile; taraf \u00fclkeler bak\u0131m\u0131ndan \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n \u00f6z\u00fcne dokunmadan bu anla\u015fmalarda Hazine gelirlerinin azalmas\u0131na neden olmayacak de\u011fi\u015fikliklerin yap\u0131lmas\u0131n\u0131 ve s\u00f6z konusu anla\u015fmalar\u0131n uluslararas\u0131 standartlara uyumlu h\u00e2le getirilmesini ama\u00e7layan S\u00f6zle\u015fme&#8217;nin bildirim ve \u00e7ekincelerle birlikte onaylanmas\u0131n\u0131n uygun bulunmas\u0131 \u00f6ng\u00f6r\u00fclmektedir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>Te\u015fvik &amp; Ar-Ge<\/u><\/strong><\/p>\n<ul>\n<li><strong>\u0130htisas Serbest B\u00f6lgelerinde Sa\u011flanacak Destekler belirlenmi\u015ftir.<\/strong>\n<ul>\n<li>8 Haziran tarih ve 2535 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131 ile 1 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesinin 444 ve 450.nci maddeleri ve 2976 say\u0131l\u0131 Kanun gere\u011fince s\u00f6z konusu Karar y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015ftur.<\/li>\n<li>A\u015fa\u011f\u0131da yer alan bilgi kutusunda g\u00f6r\u00fclen t\u00fcm desteklere ilaveten Karar ile yeni destek ve te\u015fvik unsurlar\u0131 tan\u0131mlanm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li>Kararname ile ihtisas serbest b\u00f6lgesinde faaliyet g\u00f6steren kullan\u0131c\u0131lar\u0131n bu alandaki faaliyetleri i\u00e7in istihdam ettikleri en fazla 10 (on) nitelikli personelin ayl\u0131k br\u00fct \u00fccretleri, %50 oran\u0131nda ve personel ba\u015f\u0131na y\u0131ll\u0131k en fazla 15.000 ABD dolar\u0131, bu alanlarda kiralad\u0131klar\u0131 arazi ve binalara ili\u015fkin kira harcamalar\u0131, %50 oran\u0131nda ve y\u0131ll\u0131k en fazla 75.000 ABD dolar\u0131, desteklenir.<\/li>\n<li>Ayr\u0131ca B\u00f6lge i\u015fleticilerinin, Yat\u0131r\u0131m safhas\u0131nda taahh\u00fct ettikleri sabit Yat\u0131r\u0131m tutar\u0131n\u0131n %50\u2019sini ge\u00e7memek kayd\u0131yla, bir defada kulland\u0131klar\u0131 azami 10 y\u0131l vadeli ve 10 milyon ABD dolar\u0131na kadar olan Yat\u0131r\u0131m kredilerinin, faiz veya k\u00e2r pay\u0131 giderleri %50 oran\u0131nda desteklenecektir.<\/li>\n<li>Bu destekler Destekleme ve Fiyat \u0130stikrar Fonundan (DF\u0130F) kar\u015f\u0131lanacakt\u0131r.<\/li>\n<li>Desteklerden en fazla 5 y\u0131l s\u00fcresince yararlan\u0131labilecektir.<\/li>\n<li>Desteklerden yararlanabilme kriterleri Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc al\u0131narak Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenecektir.<\/li>\n<li>Kullan\u0131c\u0131lar veya b\u00f6lge i\u015fleticileri ayn\u0131 faaliyet i\u00e7in di\u011fer destek programlar\u0131ndan faydalanmalar\u0131 halinde, bu Karar kapsam\u0131ndaki desteklerden faydaland\u0131r\u0131lmazlar.<\/li>\n<\/ul>\n<p><strong>Yasal Dayanak: <\/strong><\/p>\n<p>Kararnamenin 444\/2.nci maddesine g\u00f6re \u201ckalk\u0131nma plan\u0131 ve programlar\u0131na uygun olarak ihracat\u0131n te\u015fviki ve d\u00f6viz gelirlerinin art\u0131r\u0131lmas\u0131 maksad\u0131yla ihracat\u0131n kalk\u0131nma plan\u0131 ve y\u0131ll\u0131k programlar dairesinde geli\u015ftirilmesi ve d\u00fczenlenmesi i\u00e7in al\u0131nmas\u0131 gerekli tedbirler Cumhurba\u015fkan\u0131nca belirlenir.\u201d<\/p>\n<p>Dayanak madde olan Kararname 450.nci madde ise Serbest B\u00f6lgeler, Yurtd\u0131\u015f\u0131 Yat\u0131r\u0131m ve Hizmetler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn g\u00f6rev ve yetkilerini saymaktad\u0131r.<\/p>\n<p>Dayanak olan di\u011fer Kanun ise 2976 say\u0131l\u0131 D\u0131\u015f Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanundur. D\u0131\u015f ticaretin, \u00fclke ekonomisinin yarar\u0131na d\u00fczenlenmesini sa\u011flamak amac\u0131yla ithalat, ihracat ve di\u011fer d\u0131\u015f ticaret i\u015flemleri \u00fczerine vergi ve benzeri y\u00fck\u00fcml\u00fcler d\u0131\u015f\u0131nda ek mali y\u00fck\u00fcml\u00fcl\u00fckler konulmas\u0131 ve kald\u0131r\u0131lmas\u0131, bu y\u00fck\u00fcml\u00fcl\u00fcklere ili\u015fkin esaslar\u0131n tespit edilmesi ve olu\u015fan fonlar\u0131n kullan\u0131lmas\u0131 bu Kanun h\u00fck\u00fcmlerine g\u00f6re y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n<p><strong>Serbest B\u00f6lgelerin Avantajlar\u0131:<\/strong><\/p>\n<p>Yat\u0131r\u0131m ve \u00fcretimi te\u015fvik etmek, do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar\u0131 ve teknoloji giri\u015fini h\u0131zland\u0131rmak, uluslararas\u0131 ticareti geli\u015ftirmek amac\u0131yla kurulmu\u015f, \u00fclkenin siyasi s\u0131n\u0131rlar\u0131 i\u00e7erisinde olmakla beraber, g\u00fcmr\u00fck s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131nda konumland\u0131r\u0131lan, vergi, tarife, kota gibi ola\u011fan ticaret engellerinin ortadan kald\u0131r\u0131ld\u0131\u011f\u0131, b\u00fcrokratik \u015fartlar\u0131n azalt\u0131ld\u0131\u011f\u0131, s\u0131nai ve ticari faaliyetler i\u00e7in geni\u015f te\u015fvik ve avantajlar\u0131n sunuldu\u011fu \u00f6zel ekonomi b\u00f6lgesidir.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u00dclkenin siyasi s\u0131n\u0131rlar\u0131 i\u00e7inde olmakla beraber g\u00fcmr\u00fck b\u00f6lgesi d\u0131\u015f\u0131nda say\u0131lan,<\/li>\n<li>\u00dclkede ge\u00e7erli ticari, mali ve iktisadi alanlara ili\u015fkin hukuki ve idari d\u00fczenlemelerin uygulanmad\u0131\u011f\u0131,<\/li>\n<li>S\u0131nai ve ticari faaliyetler i\u00e7in daha geni\u015f te\u015fviklerin tan\u0131nd\u0131\u011f\u0131,<\/li>\n<li>Fiziki olarak \u00fclkenin di\u011fer k\u0131s\u0131mlar\u0131ndan ayr\u0131lan yerlerdir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>T\u00fcrkiye\u2019 de kurulu 19 serbest b\u00f6lgede; do\u011frudan 65.000 ki\u015fi, dolayl\u0131 olarak da 150.000 ki\u015finin \u00fczerinde istihdam sa\u011flanmaktad\u0131r.<\/p>\n<p>Serbest b\u00f6lgelerde hali haz\u0131rda yararlan\u0131labilen destekler \u015funlard\u0131r:<\/p>\n<ul>\n<li>G\u00fcmr\u00fck vergisi ve ayn\u0131 t\u00fcr di\u011fer vergilerden %100 muafiyet.<\/li>\n<li>\u0130malat \u015firketleri i\u00e7in kurumlar vergisinden %100 muafiyet.<\/li>\n<li>KDV ve \u00f6zel t\u00fcketim vergisinden %100 muafiyet.<\/li>\n<li>D\u00fczenlenecek evraklara uygulanan damga vergisinden %100 muafiyet.<\/li>\n<li>Emlak vergisinden %100 muafiyet.<\/li>\n<li>Tamam\u0131 yurt d\u0131\u015f\u0131na olmak kayd\u0131yla Serbest B\u00f6lgelerden verilecek belirli lojistik hizmetlere %100 gelir ve kurumlar vergisi istisnas\u0131.<\/li>\n<li>\u00c7al\u0131\u015fan maa\u015f\u0131 \u00fczerinden al\u0131nan gelir vergisinden %100 muafiyet (serbest b\u00f6lgelerde \u00fcretti\u011fi \u00fcr\u00fcnlerin FOB bedelinin en az %85\u2019ini ihra\u00e7 eden \u015firketler i\u00e7in).<\/li>\n<li>Mallar s\u00fcre s\u0131n\u0131rlamas\u0131 olmaks\u0131z\u0131n serbest b\u00f6lgelerde tutulabilmektedir.<\/li>\n<li>\u015eirketler, serbest b\u00f6lgelerden elde edilen k\u00e2r\u0131 hi\u00e7bir s\u0131n\u0131rlama olmaks\u0131z\u0131n yurt d\u0131\u015f\u0131na ya da T\u00fcrkiye\u2019ye serbest\u00e7e aktarabilmektedir.<\/li>\n<li>M\u00fclk al\u0131m-sat\u0131m\u0131nda tapu harc\u0131ndan muafiyet.<\/li>\n<li>\u0130n\u015faat, proje, isk\u00e2n, izin ve onay s\u00fcre\u00e7lerinde KDV muafiyeti.<\/li>\n<li>KDV ve di\u011fer vergilerden muaf haz\u0131r altyap\u0131.<\/li>\n<li><strong>TEYDEP Projelerine Ek S\u00fcre: <\/strong>T\u00dcB\u0130TAK, Korona vir\u00fcs (COVID-19) salg\u0131n\u0131 nedeniyle al\u0131nan tedbirler kapsam\u0131nda Teknoloji ve Yenilik Destek Programlar\u0131 Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclen t\u00fcm destek programlar\u0131 i\u00e7in m\u00fccbir sebep nedeniyle a\u015fa\u011f\u0131da belirtilen \u015fartlarda en fazla \u00fc\u00e7 (3) aya kadar ek s\u00fcre verilmesini uygun bulmu\u015ftur.<\/li>\n<li>K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler (KOB\u0130) \u00f6l\u00e7e\u011findeki kurulu\u015flar\u0131n ba\u015fvuru yapabilecekleri <strong>1501-Sanayi Ar-Ge Destek Program\u0131<\/strong> ve <strong>1507-KOB\u0130 Ar-Ge Ba\u015flang\u0131\u00e7 Destek Program\u0131<\/strong> 2020 y\u0131l\u0131 2. \u00c7a\u011fr\u0131s\u0131 a\u00e7\u0131l\u0131yor.\n<ul>\n<li>1 Temmuz 2020 itibariyle ba\u015fvuru ba\u015flayacak ve KOB\u0130\u2019lerin %75 oran\u0131nda desteklenece\u011fi program kapsam\u0131nda, \u00e7a\u011fr\u0131lar ile firmalar\u0131n proje esasl\u0131 ara\u015ft\u0131rma\u2010teknoloji geli\u015ftirme ve yenilik\u00e7ilik faaliyetlerinin desteklenmesi ama\u00e7lanmaktad\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0130\u015flenmi\u015f su \u00fcr\u00fcnlerine ili\u015fkin 2020\/17 say\u0131l\u0131 Tebli\u011f yay\u0131mlanm\u0131\u015ft\u0131r.<\/strong>\n<ul>\n<li>2572 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131 ile belirlenen kapsamda su \u00fcr\u00fcnleri yeti\u015ftiricili\u011fi yapanlara y\u00f6nelik olarak i\u015flenmi\u015f su \u00fcr\u00fcnleri deste\u011fine ili\u015fkin usuller d\u00fczenlenmi\u015ftir.<\/li>\n<li>Bu desteklerden Su \u00dcr\u00fcnleri Bilgi Sistemine kay\u0131tl\u0131 yeti\u015ftiricilerin i\u00e7 t\u00fcketim amac\u0131yla \u00fcrettikleri i\u015flenmi\u015f su \u00fcr\u00fcnleri i\u00e7in yararlanabilecektir.<\/li>\n<li>Deste\u011fe tabi t\u00fcrler; T\u00fcrk somonu, alabal\u0131klar, \u00e7ipura, levrek, sazan, grany\u00f6z (sar\u0131a\u011f\u0131z) ve tilapyad\u0131r.<\/li>\n<li>Bir i\u015fletme en fazla 100.000 kg i\u00e7in destekten faydalanabilir.<\/li>\n<li>Tebli\u011fde \u00e7ok ayr\u0131nt\u0131l\u0131 bir \u015fekilde, desteklerden yararlanma esaslar\u0131, m\u00fcracaat i\u00e7in sunulacak belgeler, Tar\u0131m Bakanl\u0131\u011f\u0131 ta\u015fra te\u015fkilat\u0131 taraf\u0131ndan yap\u0131lacak i\u015flemler, te\u015fviklerden yap\u0131lacak %1\u2019lik Merkez Birlik pay\u0131 kesintisi, problemlerin \u00e7\u00f6z\u00fcm\u00fcnde yetki ve denetim, haks\u0131z \u00f6deme durumunda uygulanacak yapt\u0131r\u0131mlar ve kaynak aktar\u0131m\u0131 ve \u00f6demelerin haczedilmeyece\u011fi hususlar\u0131 d\u00fczenlenmektedir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>Finans &amp; Para <\/u><\/strong><\/p>\n<ul>\n<li>TCMB avans ve reeskont faiz oranlar\u0131n\u0131 indirmi\u015ftir.\n<ul>\n<li><strong>TCMB \u0130skonto ve Avans Faiz Oranlar\u0131: <\/strong>13 Haziran 2020 tarihli Resm\u00ee Gazetede yay\u0131mlanan Tebli\u011f ile iskonto faizinde %9, avans i\u015flemlerinde ise %10 olarak yeniden belirlenmi\u015ftir.<\/li>\n<li>En son 21 Aral\u0131k 2019 tarih ve 30985 say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanan TCMB Tebli\u011fiyle, vadesine en \u00e7ok 3 ay kalan senetler kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lacak reeskont i\u015flemlerinde uygulanacak iskonto faiz oran\u0131 y\u0131ll\u0131k y\u00fczde 12,75, avans i\u015flemlerinde uygulanacak faiz oran\u0131 ise y\u0131ll\u0131k y\u00fczde 13,75 olarak tespit edilmi\u015fti.<\/li>\n<li>Reeskont ve avans oranlar\u0131 hakk\u0131nda daha detayl\u0131 bilgi i\u00e7in TCMB web sayfas\u0131n\u0131 ziyaret edebilirsiniz. <a href=\"https:\/\/tcmb.gov.tr\/wps\/wcm\/connect\/TR\/TCMB+TR\/Main+Menu\/Temel+Faaliyetler\/Para+Politikasi\/Reeskont+ve+Avans+Faiz+Oranlari\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/tcmb.gov.tr\/wps\/wcm\/connect\/TR\/TCMB+TR\/Main+<\/a><\/li>\n<li>Bu oranlar ayn\u0131 zamanda Vergi Usul Kanunu\u2019nda reeskont i\u015flemlerinde kullan\u0131lan oranlard\u0131r.<\/li>\n<li>Alacak ve bor\u00e7 senetlerinin reeskont i\u015flemine tabi tutulmas\u0131nda, TCMB taraf\u0131ndan k\u0131sa vadeli avans i\u015flemleri i\u00e7in belirlenen faiz oran\u0131n\u0131n dikkate al\u0131naca\u011f\u0131 belirlenmi\u015ftir.<\/li>\n<li>Ayr\u0131ca 2013 tarih ve 64 numaral\u0131 VUK Sirk\u00fclerine g\u00f6re, vadeli \u00e7ekler de reeskont uygulamas\u0131ndan yararlanabilmektedir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<li>2645 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile <strong>kamu kurum ve kurulu\u015flar\u0131n\u0131n ihtiya\u00e7lar\u0131n\u0131n Devlet Malzeme Ofisi (DMO) taraf\u0131ndan<\/strong> kar\u015f\u0131lanmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.\n<ul>\n<li>10 Haziran tarihli Resm\u00ee Gazetede yay\u0131mlanan Kararname ile belirlenen kamu kurum ve kurulu\u015flar\u0131n\u0131n DMO ana stat\u00fcs\u00fcnde say\u0131lan mal ve hizmetlerden, Hazine ve Maliye Bakanl\u0131\u011f\u0131nca belirlenerek ilan edilecek olanlar\u0131n DMO arac\u0131l\u0131\u011f\u0131yla temin edilmesi zorunlu hale getirilmi\u015ftir.<\/li>\n<li>DMO\u2019nun 2019 tarihli Ana Stat\u00fcs\u00fcne g\u00f6re amac\u0131, kamu hukukuna t\u00e2bi olan veya kamunun denetimi alt\u0131nda bulunan ya da kamu kayna\u011f\u0131 kullanan kamu kurum ve kurulu\u015flar\u0131n\u0131n ihtiyac\u0131 olan mal ve hizmetlerin kamu yarar\u0131 g\u00f6zetilerek, <strong>kamu kaynaklar\u0131n\u0131n etkin ve verimli<\/strong> bi\u00e7imde kullan\u0131lmas\u0131, savurganl\u0131\u011f\u0131n \u00f6nlenmesi, faaliyet alan\u0131na giren ihtiya\u00e7 konusu malzemenin <strong>standart ve kalitesinin<\/strong> azami \u00f6l\u00e7\u00fcde sa\u011flanmas\u0131, \u015feffafl\u0131k, rekabet, hesap verebilirlik prensipleri do\u011frultusunda i\u00e7 ve d\u0131\u015f piyasadan tedarik edilmesi ve da\u011f\u0131t\u0131m\u0131 i\u00e7in kamu kurum ve kurulu\u015flar\u0131 ad\u0131na <strong>merkezi sat\u0131n alma i\u015flevini <\/strong>y\u00fcr\u00fctmek \u00fczere, sat\u0131n almak veya al\u0131c\u0131 kurum ve kurulu\u015flar ile \u00fcretici veya sat\u0131c\u0131lar\u0131 bulu\u015fturmak suretiyle ihtiya\u00e7lar\u0131n\u0131n teminini sa\u011flamakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>TCMB Sistemik Veri Giri\u015fine haftal\u0131k bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir.<\/strong>\n<ul>\n<li>TCMB taraf\u0131ndan yap\u0131lan d\u00fczenleme i\u00e7inde \u00e7ok fazla uygulama, dayanak ve kapsam sorunu bar\u0131nd\u0131rsa ve y\u00fck\u00fcml\u00fcler a\u00e7\u0131s\u0131ndan zorluk yaratsa da s\u00f6z konusu y\u00fck\u00fcml\u00fclerin <strong>her hafta Sal\u0131 G\u00fcn\u00fc<\/strong> bu y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmesi gerekmektedir.<\/li>\n<li>Sistemik Risk Veri Takip Sistemi (SRVTS); Finansal \u0130stikrar ve Kalk\u0131nma Komitesi\u2019nin koordinasyonunda, firmalar\u0131n d\u00f6viz pozisyonunu etkileyen i\u015flemlerini takip etmek amac\u0131yla T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (TCMB) b\u00fcnyesinde olu\u015fturulan bir veri taban\u0131d\u0131r.<\/li>\n<li>Sistem kapsam\u0131ndaki y\u00fck\u00fcml\u00fc firmalar, finansal raporlama \u00e7er\u00e7evesine uygun olarak haz\u0131rlanan verileri, veri formunu kullanmak suretiyle \u00fc\u00e7 ayl\u0131k bilan\u00e7o d\u00f6nemlerini takip eden belirli tarihler aras\u0131nda SRVTS\u2019ye giri\u015f yaparak bildirmektedirler. Giri\u015fi yap\u0131lan veriler, yetkili ba\u011f\u0131ms\u0131z denetim kurulu\u015fu veya ba\u011f\u0131ms\u0131z denet\u00e7i taraf\u0131ndan kontrol edilmekte ve onaylanmaktad\u0131r.<\/li>\n<li>Yurt i\u00e7inden ve yurt d\u0131\u015f\u0131ndan sa\u011flanan yabanc\u0131 para nakdi krediler ile d\u00f6vize endeksli kredilerinin toplam\u0131, D\u00f6viz Pozisyonunu Etkileyen \u0130\u015flemlerin T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 Taraf\u0131ndan \u0130zlenmesine \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Y\u00f6netmelik ile belirlenen limitler d\u00e2hilinde olan firmalar, tcmbveri.gov.tr adresi \u00fczerinden sistem tan\u0131mlamalar\u0131n\u0131 ve giri\u015f i\u015flemlerini ger\u00e7ekle\u015ftirmektedir.<\/li>\n<li>Y\u00f6netmeli\u011fin 5nci maddesine g\u00f6re limit 15 milyon USD olarak belirlenmi\u015ftir. Ayr\u0131ca Y\u00f6netmelikte 3 ayl\u0131k raporlama, 60 g\u00fcn i\u00e7inde bir denet\u00e7i ile denetim s\u00f6zle\u015fmesi yapma, y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn kapsam\u0131 ve bildirimin \u015fekli, TCBM taraf\u0131ndan yap\u0131lacak olan do\u011fruluk denetimi, sistemin i\u015fleyi\u015fi, s\u00f6z konusu bilgilerin korunmas\u0131 ve uymayanlara y\u00f6nelik yapt\u0131r\u0131mlar d\u00fczenlenmi\u015ftir.<\/li>\n<li>Form, s\u0131k\u00e7a sorulan sorular, ilgili mevzuat ve t\u00fcm detaylara <a href=\"https:\/\/www.tcmbveri.gov.tr\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.tcmbveri.gov.tr\/<\/a> sayfas\u0131ndan ula\u015f\u0131labilmekte olup 15 milyon USD ve \u00fczeri kredisi olan firmalar\u0131n bu d\u00fczenlemeyi hassasiyetle takip etmelerini tavsiye ederiz.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tek Hazine Hesab\u0131 Sisteminin kapsam\u0131 geni\u015fletilmi\u015ftir.<\/strong>\n<ul>\n<li>2018 tarihli 17 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015f olan Karar ile kapsam d\u0131\u015f\u0131 olan Spor Toto vb. baz\u0131 kurumlar da bu kapsama dahil edilmi\u015ftir.<\/li>\n<li>Buna g\u00f6re genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleriyle baz\u0131 fonlar ve bunlar\u0131n d\u00f6ner sermayelerinin mali kaynaklar\u0131, Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan y\u00f6netilen Tek Hazine Kurumlar Hesab\u0131 kapsam\u0131nda de\u011ferlendirilmektedir. Temel ama\u00e7, kamu finans kaynaklar\u0131n\u0131n daha <strong>etkin, ekonomik ve verimli<\/strong> bir \u015fekilde kullan\u0131labilmesidir.<\/li>\n<li>Sistemin i\u015fleyi\u015fine ili\u015fkin detayl\u0131 bilgilere bu konunun duayeni eski Hazine M\u00fcste\u015far\u0131 say\u0131n Mahfi E\u011filmez\u2019in web sayfas\u0131ndan ula\u015fabilirsiniz.<\/li>\n<li><a href=\"http:\/\/www.mahfiegilmez.com\/2018\/08\/tek-hazine-hesab-degisti.html\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.mahfiegilmez.com\/2018\/08\/tek-hazine-hesab-degisti.html<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>Ertelemeler ve Kolayla\u015ft\u0131r\u0131c\u0131 Mevzuat <\/u><\/strong><\/p>\n<p>Covid-19 kapsam\u0131nda y\u00fck\u00fcml\u00fcl\u00fck ve \u00f6devlerle ilgili kolayla\u015ft\u0131r\u0131c\u0131 ve d\u00fczenleyici \u00f6nlemler a\u015fa\u011f\u0131da \u00f6zetlenmi\u015ftir:<\/p>\n<ul>\n<li>Elektrik ve Do\u011falgaz T\u00fcketim Bedellerinin Ertelenmesi ve gecikme tutarlar\u0131n\u0131n Devlet taraf\u0131ndan kar\u015f\u0131lanmas\u0131na ili\u015fkin a\u00e7\u0131klay\u0131c\u0131 Y\u00f6netmelik yay\u0131mlanm\u0131\u015ft\u0131r.\n<ul>\n<li>Y\u00f6netmelik 1 Ocak 2020 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/li>\n<li>Umumi Afet Kanunu Ek madde 13 kapsam\u0131nda en fazla 1y\u0131la kadar yap\u0131labilecek erteleme nedeniyle, ilgili d\u00f6nemlere ait gecikme zamm\u0131 tutar\u0131n\u0131 a\u015fmamak \u00fczere gecikmeden kaynaklanan maliyetler Enerji Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00f6denecektir.<\/li>\n<li>S\u00f6z konusu d\u00fczenleme 25\/3\/2020-7226\/2 md ile mevzuata giren bir Covid-19 \u00f6nlem uygulamas\u0131d\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li>Muhtasar ve hizmet prim beyannamesi Temmuz 2020\u2019de y\u00fcr\u00fcrl\u00fc\u011fe girecek olup herhangi bir erteleme olmam\u0131\u015ft\u0131r. Uygulama hali haz\u0131rda 4+3 toplam 7 ilde devam etmektedir. Tekrar bir erteleme yap\u0131lmazsa t\u00fcm \u00fclke i\u00e7in uygulama 1 Temmuz 2020 tarihi itibariyle ba\u015flayacakt\u0131r.<\/li>\n<li>E-irsaliye uygulamas\u0131 \u015fartlar\u0131 sa\u011flayan m\u00fckellefler i\u00e7in Temmuz 2020\u2019de y\u00fcr\u00fcrl\u00fc\u011fe girecektir. e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan ve 2018 y\u0131l\u0131 veya m\u00fcteakip hesap d\u00f6nemleri br\u00fct sat\u0131\u015f has\u0131lat\u0131 25 Milyon TL ve \u00fczeri olan m\u00fckellefler 01\/07\/2020 Tarihinden itibaren e-\u0130rsaliye kullanacaklard\u0131r.<\/li>\n<li>Erteleme gelmezse, az tehlikeli s\u0131n\u0131fta yer al\u0131p 50\u2019den az \u00e7al\u0131\u015fan\u0131 olan i\u015fyerlerinde \u0130SG uzman\u0131 ve i\u015fyeri hekimi zorunlulu\u011fu Temmuz 2020\u2019de y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/li>\n<li><strong>Devlet Katk\u0131l\u0131 \u00c7eyiz Hesab\u0131na ili\u015fkin \u00f6deme kolayl\u0131\u011f\u0131 sa\u011flanm\u0131\u015ft\u0131r. <\/strong>Daha \u00f6nce de ayn\u0131 \u015fekilde devlet katk\u0131l\u0131 konut hesab\u0131 \u00f6demelerinde kolayl\u0131k sa\u011flanm\u0131\u015ft\u0131.\n<ul>\n<li>Yap\u0131lan Y\u00f6netmelik de\u011fi\u015fikli\u011fi ile, 30 Eyl\u00fcl 2020 tarihine kadar, d\u00fczenli \u00f6deme yapamama imk\u00e2n\u0131, ayl\u0131k \u00f6deme plan\u0131n\u0131 se\u00e7en kat\u0131l\u0131mc\u0131lar i\u00e7in bir d\u00f6nem i\u00e7erisinde en fazla 6 defa, \u00fc\u00e7 ayl\u0131k \u00f6deme plan\u0131n\u0131n se\u00e7en kat\u0131l\u0131mc\u0131lar i\u00e7in bir d\u00f6nem i\u00e7erisinden en fazla 2 defa uygulan\u0131r.<\/li>\n<li>2015\/8302 say\u0131l\u0131 s\u00f6z konusu ana Y\u00f6netmelik ile T\u00fcrk Vatanda\u015flar\u0131 i\u00e7in \u00c7eyiz hesab\u0131 bankalar\u0131n yurti\u00e7i \u015fubelerinde T\u00fcrk Liras\u0131 cinsinden mevduat hesab\u0131 veya kat\u0131l\u0131m fonu olarak a\u00e7\u0131labilir. \u00c7eyiz hesab\u0131 ortak hesap olarak a\u00e7\u0131lamaz. Kat\u0131l\u0131mc\u0131, \u00e7eyiz hesab\u0131n\u0131n a\u00e7\u0131l\u0131\u015f tarihinde, bir defaya mahsus olmak \u00fczere, hesab\u0131na belirtilen \u00fcst s\u0131n\u0131r\u0131 a\u015fan bir tutar yat\u0131rabilir.<\/li>\n<li>\u00c7eyiz hesab\u0131na Devlet katk\u0131 olarak birikim s\u00fcresine g\u00f6re artan oranl\u0131 bir \u015fekilde, %10, %15 veya %20 katk\u0131 yapmaktad\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>K\u0131rsal Kalk\u0131nma Desteklerinde s\u00fcreler uzat\u0131lm\u0131\u015ft\u0131r.<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Yat\u0131r\u0131m projelerinin fiziki olarak tamamlanma son tarihi daha \u00f6nce 28 May\u0131s 2020 tarihine uzat\u0131lm\u0131\u015fken bu de\u011fi\u015fiklikle son tarih 28\/8\/2020 olmu\u015ftur. Bu tarih itibar\u0131yla fiziki olarak tamamlanamayan projeler, yat\u0131r\u0131mc\u0131lar\u0131n talebi ve il m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn uygun g\u00f6rmesi halinde kendi kaynaklar\u0131 ile doksan g\u00fcn\u00fc a\u015fmamak \u00fczere verilecek s\u00fcre i\u00e7inde fiziki ger\u00e7ekle\u015fmesi tamamlan\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>28\/8\/2020 tarihinde veya ek s\u00fcre sonunda fiziki ger\u00e7ekle\u015fmeleri tamamlanm\u0131\u015f olan ancak yasal izinlerini alamam\u0131\u015f yat\u0131r\u0131mlar i\u00e7in ise yat\u0131r\u0131mc\u0131n\u0131n ba\u015fvurmas\u0131 halinde doksan g\u00fcn\u00fc a\u015fmamak \u00fczere yasal izinleri alabilmesi i\u00e7in s\u00fcre verilir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Bu d\u00fczenleme normalde <strong>k\u0131rsal alanda gelir d\u00fczeyinin y\u00fckseltilmesi<\/strong>, tar\u0131msal \u00fcretim ve tar\u0131ma dayal\u0131 sanayi entegrasyonunun sa\u011flanmas\u0131 i\u00e7in k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmelerin desteklenmesi, <strong>tar\u0131msal pazarlama altyap\u0131s\u0131n\u0131n geli\u015ftirilmesi<\/strong>, g\u0131da g\u00fcvenli\u011finin g\u00fc\u00e7lendirilmesi, k\u0131rsal alanda alternatif gelir kaynaklar\u0131n\u0131n olu\u015fturulmas\u0131, k\u0131rsal ekonomik altyap\u0131n\u0131n g\u00fc\u00e7lendirilmesi, tar\u0131msal faaliyetler i\u00e7in geli\u015ftirilen yeni teknolojilerin \u00fcreticiler taraf\u0131ndan kullan\u0131m\u0131n\u0131n yayg\u0131nla\u015ft\u0131r\u0131lmas\u0131, y\u00fcr\u00fct\u00fclmekte olan k\u0131rsal kalk\u0131nma \u00e7al\u0131\u015fmalar\u0131n\u0131n etkinliklerinin art\u0131r\u0131lmas\u0131 ve k\u0131rsal toplumda yerel kalk\u0131nma kapasitesinin olu\u015fturulmas\u0131na katk\u0131 sa\u011flamak i\u00e7in yeni teknoloji i\u00e7eren yat\u0131r\u0131mlar\u0131n desteklenmesine y\u00f6neliktir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>D\u0131\u015f Ticaret &amp; G\u00fcmr\u00fck<\/u><\/strong><\/p>\n<ul>\n<li>Uluslararas\u0131 ticaret, teoride her \u00fclkenin kendi k\u0131t kaynaklar\u0131n\u0131 en verimli \u015fekilde de\u011ferlendirip uluslar\u0131n mukayeseli \u00fcst\u00fcnl\u00fcklerine dayal\u0131 olarak \u00fcretim &amp; sat\u0131\u015f yapmalar\u0131n\u0131 ve uzmanla\u015fmalar\u0131n\u0131 gerektirmektedir. Uluslararas\u0131 kapitalizm ve ekonominin temel \u00f6nermesi olan bu d\u00fczen Covid-19 s\u00fcresince ciddi bi\u00e7imde sars\u0131nt\u0131ya u\u011fram\u0131\u015f ve \u00e7o\u011fu \u00fclke ya\u015famsal reflekslerle d\u0131\u015fa kapanm\u0131\u015ft\u0131r.<\/li>\n<li><strong>\u0130hrac\u0131 yasak ve ihrac\u0131 kayda ba\u011fl\u0131 mallar<\/strong> ve \u00f6n izne ba\u011fl\u0131 mallarla ilgili Tebli\u011fde de\u011fi\u015fiklik yap\u0131larak \u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne yeni yetkiler verilmi\u015ftir.\n<ul>\n<li>2020\/11 no.lu \u0130hracat Tebli\u011fi ile \u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne bu Tebli\u011fin uygulanmas\u0131yla ilgili olarak muafiyet ve gerekli istisnalar tan\u0131mlama, talimatlar verme, \u00f6zel ve zorunlu durumlar\u0131 inceleyip sonu\u00e7land\u0131rma konusunda izinler vermeye yetki verilmi\u015ftir.\n<ul>\n<li>\u00d6rnek olarak, t\u00fct\u00fcn tohumu ve fidesi, hint keneviri, ceviz, dut ve kiraz gibi a\u011fa\u00e7lar\u0131n k\u00fct\u00fc\u011f\u00fc, zeytin, asma ve incir fidanlar\u0131 ihrac\u0131 yasak \u00fcr\u00fcnlerdendir.<\/li>\n<li>Afyon ve ha\u015fha\u015f kellesi, Ankara Tiftik ke\u00e7isi, yar\u0131\u015f atlar\u0131, veteriner ila\u00e7lar\u0131, \u015feker ve orman a\u011fac\u0131 tohumlar\u0131 izne kayda ba\u011fl\u0131 olarak ihra\u00e7 edilebilmektedir.<\/li>\n<li>Bu kapsamda en son yap\u0131lan de\u011fi\u015fiklikle (2020\/8 \u0130hracat Tebli\u011fi) ihrac\u0131 yasak ve \u00f6n izne ba\u011fl\u0131 mallar listesinin 33-40 no.lu sat\u0131rlar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131. Mart 2020\u2019de bu listeye iki ayr\u0131 \u00fcr\u00fcn grubu eklenmi\u015fti. 26 Mart 2020 tarihinde ihrac\u0131 yasak ve \u00f6z izne ba\u011fl\u0131 mallar listesine eklenen ventilat\u00f6r, yo\u011fun bak\u0131m \u00fcniteleri, ent\u00fcbasyon t\u00fcpleri gibi \u00fcr\u00fcnler bu liste kapsam\u0131ndan \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Ayr\u0131ca 2020\/9 say\u0131l\u0131 \u0130hrac\u0131 Kayda Ba\u011fl\u0131 Mallara \u0130li\u015fkin Tebli\u011fin 35-38 no.lu sat\u0131rlar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131.\n<ul>\n<li>35- Etil Alkol 36- Kolonya 37- Dezenfektan 38- Hidrojen Peroksit<\/li>\n<li>Bu sat\u0131rlarda yer alan \u00fcr\u00fcnler 2020\/5 numaral\u0131 Tebli\u011f ile (18 Mart 2020 tarihinde Resm\u00ee Gazetede yay\u0131mlanan) kayda al\u0131nm\u0131\u015ft\u0131.<\/li>\n<li>Uygulama olarak \u0130hrac\u0131 Kayda Ba\u011fl\u0131 Mallara \u0130li\u015fkin Tebli\u011f kapsam\u0131ndaki mallar\u0131n ihrac\u0131ndan \u00f6nce g\u00fcmr\u00fck beyannamelerinin \u0130hracat\u00e7\u0131 Birlikleri Genel Sekreterli\u011fince kayda al\u0131nmas\u0131 gerekmektedir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>Di\u011fer Mevzuat<\/u><\/strong><\/p>\n<ul>\n<li><strong>Rekabet Kanunu\u2019nda<\/strong> \u00f6nemli de\u011fi\u015fiklikler \u00f6ng\u00f6ren Yasa Teklifinin TBMM Genel Kurulda g\u00f6r\u00fc\u015f\u00fclmesi beklenmektedir.\n<ul>\n<li>23 y\u0131ll\u0131k uygulama zarf\u0131nda edinilen deneyim ve bilgi birikimi ve geli\u015fmeler, 4054 say\u0131l\u0131 Kanunun baz\u0131 h\u00fck\u00fcmlerinin de\u011fi\u015ftirilmesi ihtiyac\u0131n\u0131 do\u011furmu\u015ftur. Ayr\u0131ca mehaz Avrupa Birli\u011fi rekabet hukukunda da \u00f6nemli geli\u015fmeler ya\u015fanm\u0131\u015ft\u0131r. Hem rekabet hukukunda \u00e7a\u011fda\u015f d\u00fczeyin yakalanmas\u0131, hem de Rekabet Kurumunun piyasalar\u0131n ihtiyac\u0131n\u0131 daha iyi kar\u015f\u0131layabilece\u011fi gerekli yap\u0131ya ve vas\u0131talara kavu\u015fturularak daha aktif ve dinamik hale getirilmesi m\u00fcmk\u00fcn olacakt\u0131r.<\/li>\n<li>Muafiyet rejiminin hukuki belirlili\u011fini artt\u0131rmay\u0131 ve \u201ckendi kendine de\u011ferlendirme\u201d y\u00f6nteminin netle\u015ftirilmesi ama\u00e7lanmaktad\u0131r. Ayr\u0131ca birle\u015fme ve devralma i\u015flemlerinin incelenmesine ili\u015fkin olarak yap\u0131lan d\u00fczenlemeyle, Avrupa Birli\u011fi mevzuat\u0131yla da uyumlu olan etkin rekabetin \u00f6nemli \u00f6l\u00e7\u00fcde azalt\u0131lmas\u0131 testine ge\u00e7ilerek, birle\u015fme ve devralma i\u015flemlerinin ortaya \u00e7\u0131karaca\u011f\u0131 tek tarafl\u0131 etkilerin ve i\u015f birli\u011fi etkilerinin daha sa\u011fl\u0131kl\u0131 de\u011ferlendirilebilmesi m\u00fcmk\u00fcn k\u0131l\u0131nmaktad\u0131r.<\/li>\n<li>Rekabet ihlallerine ili\u015fkin delillerin elde edilmesinde en \u00f6nemli yetkilerden olan yerinde inceleme yetkisinin kapsam\u0131 daha da netle\u015ftirilmektedir.<\/li>\n<li>Avrupa Birli\u011fi mevzuat\u0131ndaki rekabeti kayda de\u011fer \u00f6l\u00e7\u00fcde s\u0131n\u0131rlamayan (de minimis) uygulamas\u0131nda yap\u0131lan d\u00fczenlemeyle, pazar pay\u0131 ve ciro gibi k\u0131staslar g\u00f6z \u00f6n\u00fcne al\u0131narak belirlenecek e\u015fiklerin a\u015f\u0131lmad\u0131\u011f\u0131 anla\u015fma, uyumlu eylem ve te\u015febb\u00fcs birli\u011fi kararlar\u0131n\u0131n soru\u015fturma konusu yap\u0131lmamas\u0131 m\u00fcmk\u00fcn k\u0131l\u0131nmaktad\u0131r.<\/li>\n<li>Ayr\u0131ca Kanunda taahh\u00fct ve uzla\u015fma m\u00fcesseseleri de tan\u0131mlanmakta ve idari i\u015fleyi\u015fe ili\u015fkin baz\u0131 d\u00fczenlemelere de yer verilmektedir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Su\u00e7 Ma\u011fdurlar\u0131n\u0131n Desteklenmesi D\u00fczenlemesi:<\/strong> 9 Haziran tarih ve 63 numaral\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi ile su\u00e7 ma\u011fdurlar\u0131n\u0131n desteklenmesine ve sa\u011flanacak hizmet ve yard\u0131mlara ili\u015fkin d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.\n<ul>\n<li>K\u0131r\u0131lgan grup ve ma\u011fdurlara y\u00f6nelik olarak verilecek destekler, uygulanacak yard\u0131mlara dair temel ilke ve d\u00fczenlemeler, verilecek rehberlik hizmetleri, kamu kurumlar\u0131n\u0131n desteklerinden \u00f6ncelikli yararland\u0131rma ve bu hizmetleri sunmak \u00fczere ihdas edilen kadrolar ile yeni kurulan Adli Destek ve Ma\u011fdur Hizmetleri Daire Ba\u015fkanl\u0131\u011f\u0131 ile ilgili usul ve esaslar belirlenmi\u015ftir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Devlet Te\u015fkilat\u0131nda De\u011fi\u015fiklikler: <\/strong>Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi ile <strong>\u00c7evre ve \u015eehircilik ile Aile, \u00c7al\u0131\u015fma ve Sosyal Hizmetler Bakanl\u0131klar\u0131n\u0131n<\/strong> te\u015fkilat\u0131na ili\u015fkin baz\u0131 y\u00f6netsel de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.\n<ul>\n<li>9 Haziran tarih ve 64 numaral\u0131 Kararname ile Aile, \u00c7al\u0131\u015fma ve Sosyal Hizmetler Bakanl\u0131\u011f\u0131nda Bilgi Teknolojileri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc ihdas edilmi\u015f, milli emlak denetmenleri ile daha \u00f6nce milli emlak kontrol\u00f6r\u00fc olan uzmanlar\u0131n \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131nda m\u00fcfetti\u015f olarak atanmalar\u0131 konusunda d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Ayr\u0131ca \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 olan Y\u00fcksek Fen Kurulu Ba\u015fkanl\u0131\u011f\u0131na \u201cyap\u0131m i\u015flerinde kullan\u0131lacak yerli malzemeleri ve \u00fcreticilerini destekleyici tedbirleri alma\u201d g\u00f6revi verilmi\u015ftir.<\/li>\n<li>Y\u00fcksek Fen Kurulunun 17 \u00fcyesinden bir tanesinin hukuk\u00e7u olmas\u0131 zorunlu\u011fu getirilmi\u015ftir. Ayr\u0131ca Y\u00fcksek Fen Kurulunun \u00e7al\u0131\u015fma usul ve esaslar\u0131n\u0131 d\u00fczenleyen bir mevzuat yay\u0131mlanm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u00d6zel \u00dcniversitelerde \u00d6zet Teminat Hesab\u0131:<\/strong> \u00d6\u011frencilerin baz\u0131 hallerde hak kayb\u0131n\u0131 \u00f6nlemek amac\u0131yla \u00f6zel bir Teminat Hesab\u0131 d\u00fczenlemesine y\u00f6nelik Y\u00f6netmelik haz\u0131rlanm\u0131\u015ft\u0131r.\n<ul>\n<li>Bu Y\u00f6netmelik Vak\u0131f y\u00fcksek\u00f6\u011fretim kurumlar\u0131n\u0131n, faaliyet izinlerinin ge\u00e7ici olarak durdurulmas\u0131 veya kald\u0131r\u0131lmas\u0131 halinde \u00f6\u011frencilerinin e\u011fitimlerinin tamamlat\u0131lmas\u0131 amac\u0131yla her y\u0131l, \u00f6\u011frenci gelirlerinin toplam\u0131ndan %2 oran\u0131nda kesilecek kayna\u011f\u0131n bir kamu mevduat veya kat\u0131l\u0131m bankas\u0131nda a\u00e7\u0131lacak hesaba aktar\u0131lmas\u0131 suretiyle i\u015fletilmesi, izlenmesi ve denetimi ile ilgili hususlar\u0131 belirlemektedir.<\/li>\n<li>S\u00f6z konusu %2\u2019lik tutar teminat olarak idare edilen bir hesap olup bu nedenle gider olarak de\u011ferlendirilmesi m\u00fcmk\u00fcn de\u011fildir.<\/li>\n<li>Teminata aktar\u0131m, cari y\u0131ldaki \u00f6\u011frenci say\u0131s\u0131 * e\u011fitim \u00fccreti tutar\u0131na ula\u015f\u0131ncaya kadar devam eder.<\/li>\n<li>Teminat hesaplar\u0131 her y\u0131l Eyl\u00fcl ay\u0131 sonuna kadar incelenir, denetlenir ve sonu\u00e7lar\u0131 teminat hesab\u0131 izleme raporu ile sunulur.<\/li>\n<li>Teminat hesab\u0131 amaca uygun olarak nemaland\u0131r\u0131larak y\u00fcksek \u00f6\u011fretim kurumunun m\u00fctevelli heyeti taraf\u0131ndan idare edilir.<\/li>\n<li>Teminat hesaplar\u0131 hem Hazine ve Maliye Bakanl\u0131\u011f\u0131 ve hem de Y\u00fcksek\u00f6\u011fretim Kurulu taraf\u0131ndan ayr\u0131 ayr\u0131 izlenir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Yasal Dayanak <\/strong><\/p>\n<p><strong>Y\u00fcksek \u00d6\u011fretim Kanunu Ek Madde 42 \u2013<\/strong> (Ek:15\/4\/2020-7243\/17 md.)\u00a0 Vak\u0131f y\u00fcksek\u00f6\u011fretim kurumlar\u0131, her y\u0131l, \u00f6\u011frenci gelirleri toplam\u0131n\u0131n %2\u2019sini bir kamu bankas\u0131nda kendi ad\u0131na a\u00e7\u0131lan vadeli bir hesaba s\u00f6z konusu vak\u0131f y\u00fcksek\u00f6\u011fretim kurumunun faaliyet izninin ge\u00e7ici olarak durdurulmas\u0131 veya kald\u0131r\u0131lmas\u0131 halinde \u00f6\u011frencilerinin e\u011fitimlerinin tamamlat\u0131lmas\u0131 amac\u0131yla teminat kayna\u011f\u0131 olarak aktar\u0131r. D\u00fczenli olarak aktar\u0131lacak \u00f6demelerin toplam\u0131, ilgili vak\u0131f y\u00fcksek\u00f6\u011fretim kurumunda kay\u0131tl\u0131 t\u00fcm \u00f6\u011frencilerin mezun olabilmeleri i\u00e7in gerekli e\u011fitim \u00fccretine ula\u015ft\u0131\u011f\u0131nda aktar\u0131m durdurulur. Bu hesap, Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile Y\u00fcksek\u00f6\u011fretim Kurulu taraf\u0131ndan izlenir ve ilgili vak\u0131f y\u00fcksek\u00f6\u011fretim kurumunun faaliyet izninin ge\u00e7ici olarak durdurulmas\u0131 veya kald\u0131r\u0131lmas\u0131 halinde hesapta biriken tutar, \u00f6\u011frencilerin e\u011fitimlerinin tamamlat\u0131lmas\u0131 d\u0131\u015f\u0131ndaki ba\u015fkaca ama\u00e7lar i\u00e7in kullan\u0131lamaz. Faaliyet izni ge\u00e7ici olarak durdurulan veya kald\u0131r\u0131lan vak\u0131f y\u00fcksek\u00f6\u011fretim kurumlar\u0131 ve alacakl\u0131lar, s\u00f6z konusu hesapta biriken kaynak \u00fczerinde hi\u00e7bir hak talep edemez. Teminat kayna\u011f\u0131 olarak yat\u0131r\u0131lan bu hesab\u0131n i\u015fleyi\u015fine dair usul ve esaslar ile uygulamas\u0131, izlenmesi ve di\u011fer hususlar\u0131 Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc \u00fczerine Y\u00fcksek\u00f6\u011fretim Kurulu taraf\u0131ndan \u00e7\u0131kar\u0131lan y\u00f6netmelikle belirlenir.<\/p>\n<ul>\n<li><strong>Salg\u0131n Nedeniyle S\u0131n\u0131f Ge\u00e7me, Uzaktan E\u011fitim ve Telafi:<\/strong> \u00d6zel E\u011fitim Hizmetleri Y\u00f6netmeli\u011finde \u00e7ok \u00f6nemli bir de\u011fi\u015fiklik yap\u0131lm\u0131\u015f ve salg\u0131n gibi ola\u011fan\u00fcst\u00fc durumlarda okullara ara verme, s\u0131n\u0131f ge\u00e7me ve buna ili\u015fkin \u00f6\u011frencilerinin ba\u015far\u0131 durumlar\u0131n\u0131n de\u011ferlendirilmesine ili\u015fkin d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.\n<ul>\n<li>11 Haziran 2020 tarihli Resm\u00ee Gazetede yay\u0131mlanm\u0131\u015f olan Y\u00f6netmelik de\u011fi\u015fikli\u011fi ile uzaktan e\u011fitim yap\u0131lmas\u0131, uzaktan e\u011fitimde puanla de\u011ferlendirme yap\u0131lmamas\u0131, telafi e\u011fitimlerinin planlanmas\u0131 ve \u00fcst s\u0131n\u0131fa ge\u00e7me konusunda de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Buna g\u00f6re s\u0131n\u0131f tekrar\u0131 yapt\u0131r\u0131lacaklar hari\u00e7 olmak \u00fczere t\u00fcm \u00f6\u011frenciler bir \u00fcst s\u0131n\u0131fa ge\u00e7mi\u015f say\u0131lacaklard\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Haziran ay\u0131n\u0131n ilk yar\u0131s\u0131 ile ilgili di\u011fer geli\u015fmeleri de sizlere duyurmaya devam ediyor olaca\u011f\u0131z.<\/p>\n<p>Bu b\u00fcltende ge\u00e7en herhangi bir konuyla ilgili sorular\u0131n\u0131z i\u00e7in dan\u0131\u015fmanlar\u0131m\u0131za ula\u015fabilirsiniz.<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<p>\u0130lker Ersoy &amp; Bulut Bellet &amp; Bahar U\u00e7ar<\/p>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-0  avia-builder-el-no-sibling ' ><a href='https:\/\/ia.com.tr\/wp-content\/uploads\/2020\/06\/2020-66-Haziran-Ay\u0131-Haftal\u0131k-\u00d6zet-h2-v3.pdf' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-large avia-position-left ' target=\"_blank\" rel=\"noopener\"><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue82d' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >DownloadPDF<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Haziran ay\u0131n\u0131n ikinci haftas\u0131 i\u00e7inde ger\u00e7ekle\u015fen \u00f6nemli mali konular\u0131 vergi, sosyal g\u00fcvenlik ve di\u011fer mevzuat de\u011fi\u015fikliklerini ba\u015fl\u0131klar alt\u0131nda \u00f6zet olarak sizlerin dikkatinize sunmak isteriz.<br \/>\nSalg\u0131n\u0131n durgunla\u015fma a\u015famas\u0131nda i\u015f d\u00fcnyas\u0131na, \u00e7al\u0131\u015fanlara ve t\u00fcm kesimlere destek amac\u0131yla elde etti\u011fimiz bilgileri spesifik konu baz\u0131nda Covid-19 web sayfam\u0131zdan izleyebilirsiniz.<br \/>\nBu kapsamda g\u00fcncel geli\u015fmeleri konusunun birebir uzmanlar\u0131yla beraber ayr\u0131 birer b\u00fclten olarak sizlerin bilgisine sunmaya gayret ediyoruz.<br \/>\nB\u00fcltenlerimizden faydaland\u0131\u011f\u0131n\u0131z\u0131 ve keyif ald\u0131\u011f\u0131n\u0131z\u0131 umuyor sayg\u0131lar sunuyoruz.<\/p>\n","protected":false},"author":3,"featured_media":2498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,55],"tags":[],"class_list":["post-2831","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2020tr-sirkuler","category-memorandumlar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IA | Accounting | Payroll | Tax | Paralegal | 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