{"id":2839,"date":"2020-06-08T14:02:54","date_gmt":"2020-06-08T11:02:54","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2839"},"modified":"2020-11-23T18:43:53","modified_gmt":"2020-11-23T15:43:53","slug":"2020-haziran-ayi-haftalik-ozet-mali-vergisel-duzenlemeler","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/2020-haziran-ayi-haftalik-ozet-mali-vergisel-duzenlemeler\/","title":{"rendered":"2020 Haziran Ay\u0131 Haftal\u0131k \u00d6zet Mali\/Vergisel D\u00fczenlemeler"},"content":{"rendered":"<p><strong>No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2020-64<\/strong><\/p>\n<p><strong>Tarih\u00a0\u00a0\u00a0\u00a0 :<\/strong> 8 Haziran 2020<\/p>\n<p><strong>Konu\u00a0\u00a0\u00a0\u00a0 :<\/strong> Haziran Ay\u0131 Haftal\u0131k \u00d6zet Mali\/Vergisel D\u00fczenlemeler<\/p>\n<p>Haziran ay\u0131 ilk 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>\u0130\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 olmak \u00fczere g\u00fcncel geli\u015fmeleri konusunun birebir uzmanlar\u0131yla beraber ayr\u0131 birer b\u00fclten olarak sizlerin bilgisine sunmaya gayret edece\u011fiz.<\/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\u0131 ilk haftan\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>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n<\/strong>06.2020 tarihli duyurusu ile <strong>\u201c\u0130nteraktif Vergi Dairesi Bro\u015f\u00fcr\u00fc\u201d<\/strong> yeni hizmet kanallar\u0131 kapsam\u0131nda g\u00fcncellenerek yay\u0131nlanm\u0131\u015ft\u0131r.\n<ul>\n<li>\u0130nteraktif Vergi Dairesi nedir?<\/li>\n<li>Sistemden kimler yararlanabilir?<\/li>\n<li>Sistemi kullanmak i\u00e7in \u015fifre nas\u0131l al\u0131nabilir?<\/li>\n<li>Sistemin avantajlar\u0131 nelerdir?<\/li>\n<li>\u0130nteraktif Vergi Dairesinde hangi vergi i\u015flemleri yap\u0131labilir?<\/li>\n<li>\u0130nteraktif Vergi Dairesinde hangi beyanname i\u015flemleri yap\u0131labilir?<\/li>\n<li>\u0130nteraktif Vergi Dairesinde \u015fifresiz \u00f6deme i\u015flemleri nelerdir?<\/li>\n<li>\u0130nteraktif Vergi Dairesi \u00fczerinden yap\u0131labilecek \u015fifresiz i\u015flemler nelerdir? Gibi sorular\u0131n yan\u0131tlar\u0131n\u0131 veren bro\u015f\u00fcre <a href=\"https:\/\/www.gib.gov.tr\/sites\/default\/files\/fileadmin\/beyannamerehberi\/interaktif_vergi_dairesi_brosur.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">linkten<\/a> ula\u015fabilirsiniz.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Gelir Vergisi Kanunu\u2019nun<\/strong> ge\u00e7ici 67nci maddesinin on yedinci f\u0131kras\u0131nda yer alan yetki \u00e7er\u00e7evesinde de\u011fi\u015fiklik yap\u0131lm\u0131\u015f olup,\u00a0<strong>serbest (d\u00f6viz) fonlar\u0131n\u0131n<\/strong> portf\u00f6y i\u015fletmecili\u011fi kazan\u00e7lar\u0131 \u00fczerinden yap\u0131lacak <strong>tevkifat oran\u0131 %15 olarak yeniden belirlenmi\u015ftir.<\/strong>\n<ul>\n<li>\u0130lgili de\u011fi\u015fikli\u011fe dair 02.06.2020 tarihli ve 2604 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 03.06.2020 tarihli Resm\u00ee Gazetede yay\u0131mlanm\u0131\u015ft\u0131r.<\/li>\n<li>An\u0131lan Karar, yay\u0131m\u0131 tarihinden y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup, serbest (d\u00f6viz) fonlar\u0131n\u0131n bu tarihten itibaren portf\u00f6y i\u015fletmecili\u011finden do\u011fan kazan\u00e7lar\u0131 \u00fczerinden elde edilecek gelirlerinde belirlenmi\u015f yeni oran \u00fczerinden tevkifat yap\u0131lacakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n<\/strong>06.2020 tarihli duyurusu ile 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 a\u015fa\u011f\u0131daki \u015fekilde belirtilmi\u015ftir\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>1 Haziran 2020 Tarihi \u0130tibariyle Soka\u011fa \u00c7\u0131kma Yasa\u011f\u0131 Kald\u0131r\u0131lan Meslek Mensuplar\u0131n\u0131n Kendilerine Ait Ertelenen Vergisel Y\u00fck\u00fcml\u00fcl\u00fckleri;\n<ul>\n<li>518 S\u0131ra No.lu VUK Genel Tebli\u011fi\u2019nin 5 ve 6\u2019nc\u0131 maddesi kapsam\u0131nda beyanname\/bildirim verme ve \u00f6deme s\u00fcreleri <strong>ertelenmi\u015f olan<\/strong> a\u015fa\u011f\u0131daki y\u00fck\u00fcml\u00fcl\u00fckleri <strong>06.2020 Sal\u0131 g\u00fcn\u00fc sonuna kadar<\/strong> beyan edilip \u00f6denmesi gerekmektedir;\n<ul>\n<li>2020\/\u015eubat d\u00f6nemi muhtasar (muhtasar ve prim hizmet beyannamesi d\u00e2hil) ve KDV beyannamesi,<\/li>\n<li>2019 y\u0131l\u0131na ili\u015fkin y\u0131ll\u0131k gelir vergisi beyannamesi<\/li>\n<li>2020 y\u0131l\u0131 I. ge\u00e7ici vergi d\u00f6nemine ait ge\u00e7ici vergi beyannamesi<\/li>\n<\/ul>\n<\/li>\n<li>518 No.lu VUK Genel Tebli\u011fi\u2019nin 4\u2019\u00fcnc\u00fc maddesi kapsam\u0131nda ayr\u0131ca \u00f6deme ve <strong>beyan s\u00fcresi belirlenmi\u015f olan<\/strong> a\u015fa\u011f\u0131daki y\u00fck\u00fcml\u00fcl\u00fckleri <strong>07.2020<\/strong> <strong>Pazartesi g\u00fcn\u00fc <\/strong>sonuna kadar <strong>beyan edilip<\/strong>, mart, nisan ve haziran ay\u0131na ili\u015fkin s\u0131ras\u0131yla <strong>27.10.2020 Sal\u0131, 27.11.2020 Cuma ve 28.12.2020 Pazartesi<\/strong> g\u00fcn sonuna kadar <strong>\u00f6demelerinin yap\u0131lmas\u0131<\/strong> gerekmektedir.\n<ul>\n<li>2020\/Mart, 2020\/Nisan ve 2020\/May\u0131s d\u00f6nemi muhtasar (muhtasar ve prim hizmet beyannameleri d\u00e2hil) ve KDV beyannameleri<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>1 Haziran 2020 Tarihi \u0130tibariyle Soka\u011fa \u00c7\u0131kma Yasa\u011f\u0131 Kald\u0131r\u0131lan Meslek Mensuplar\u0131n\u0131n <strong>\u201cArac\u0131l\u0131k ve Sorumluluk S\u00f6zle\u015fmesi\u201d<\/strong> Uyar\u0131nca\u00a0Beyanname Ve Bildirimlerini Verdikleri M\u00fckelleflerinin Ertelenen Vergisel Y\u00fck\u00fcml\u00fcl\u00fckleri;\n<ul>\n<li>S\u00f6z Konusu Genel Tebli\u011fin 4\u2019\u00fcnc\u00fc Maddesi Kapsam\u0131nda Bulunmayan M\u00fckellefler \u0130\u00e7in; <strong>(M\u00fccbir Sebep Halinde Olmalar\u0131 Sebebiyle Ayr\u0131ca \u00d6deme ve Beyan S\u00fcresi Belirlenmemi\u015f Olan M\u00fckellefler) <\/strong>a\u015fa\u011f\u0131daki y\u00fck\u00fcml\u00fcl\u00fckleri<strong>06.2020 Sal\u0131 g\u00fcn\u00fc sonuna kadar<\/strong> beyan edilip \u00f6denmesi gerekmektedir;\n<ul>\n<li>2020\/\u015eubat, 2020\/Mart ile 2020\/ Nisan d\u00f6nemi KDV ve muhtasar beyannameleri (muhtasar ve prim hizmet beyannameleri d\u00e2hil) ile ayn\u0131 d\u00f6nemlere ili\u015fkin Form Ba-Bs bildirimleri,<\/li>\n<li>2020 Y\u0131l\u0131 I. ge\u00e7ici vergi d\u00f6nemine ait ge\u00e7ici vergi beyannameleri,<\/li>\n<li>2019 hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannameleri,<\/li>\n<\/ul>\n<\/li>\n<li>S\u00f6z Konusu Genel Tebli\u011fin 4\u2019\u00fcnc\u00fc Maddesi Kapsam\u0131nda Bulunan M\u00fckellefler \u0130\u00e7in; <strong>(M\u00fccbir Sebep Halinde Olmalar\u0131 Sebebiyle Ayr\u0131ca \u00d6deme ve Beyan S\u00fcresi Belirlenmi\u015f Olan M\u00fckellefler) <\/strong>a\u015fa\u011f\u0131daki y\u00fck\u00fcml\u00fcl\u00fckleri <strong>07.2020<\/strong> <strong>Pazartesi g\u00fcn\u00fc <\/strong>sonuna kadar <strong>beyan edilip<\/strong>, mart, nisan ve haziran ay\u0131na ili\u015fkin s\u0131ras\u0131yla <strong>27.10.2020 Sal\u0131, 27.11.2020 Cuma ve 28.12.2020 Pazartesi<\/strong> g\u00fcn sonuna kadar <strong>\u00f6demelerinin yap\u0131lmas\u0131<\/strong> gerekmektedir.\n<ul>\n<li>2020\/Mart, 2020\/Nisan ve 2020\/May\u0131s d\u00f6nemi muhtasar (muhtasar ve prim hizmet beyannameleri d\u00e2hil) ve KDV beyannameleri<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>F\u0130NANS<\/u><\/strong><\/p>\n<ul>\n<li><strong>TCMB <\/strong>21 May\u0131s 2020 tarihinde ger\u00e7ekle\u015ftirdi\u011fi Para Politikas\u0131 Kurulu toplant\u0131s\u0131na dair notlar\u0131 01.06.2020 tarihinde yay\u0131mlam\u0131\u015ft\u0131r. S\u00f6z konusu \u00f6zete g\u00f6re:\n<ul>\n<li>Y\u0131ll\u0131k enflasyon Nisan ay\u0131ndaki azal\u0131k sonucu<strong> %10,94\u2019e <\/strong>gerilemi\u015ftir.<\/li>\n<li>G\u0131da ve alkols\u00fcz i\u00e7ecekler y\u0131ll\u0131k enflasyonu Nisan ay\u0131nda 1,23 puan artarak y\u00fczde <strong>11,28\u2019e<\/strong> ula\u015fm\u0131\u015ft\u0131r.<\/li>\n<li>Enerji fiyatlar\u0131 Nisan ay\u0131nda y\u00fczde 4,99 oran\u0131nda d\u00fc\u015fm\u00fc\u015f, grup y\u0131ll\u0131k enflasyonu 6,51 puan azalarak y\u00fczde <strong>3,30\u2019a<\/strong> gerilemi\u015ftir.<\/li>\n<li>\u0130ktisadi faaliyetteki yava\u015flama Nisan ay\u0131nda belirginle\u015fmi\u015f ve sekt\u00f6rler geneline yay\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurulu\u2019nun<\/strong>05.2020 tarih ve 9040 say\u0131l\u0131 karar\u0131 ile;\n<ul>\n<li>2019 y\u0131l\u0131 itibar\u0131yla zamana\u015f\u0131m\u0131na u\u011frayan mevduat, <strong>emanet ve alaca\u011f\u0131 bulunan<\/strong> hak sahipleri veya miras\u00e7\u0131lar\u0131 i\u00e7in Mevduat ve Kat\u0131l\u0131m Fonunun Kabul\u00fcne, \u00c7ekilmesine ve Zamana\u015f\u0131m\u0131na U\u011frayan Mevduat, Kat\u0131l\u0131m Fonu, Emanet ve Alacaklara \u0130li\u015fkin <strong>06.2020<\/strong> olan <strong>son ba\u015fvuru tarihinin<\/strong>, <strong>15.09.2020<\/strong> olarak uygulanmas\u0131na,<\/li>\n<li>Hak sahibi veya miras\u00e7\u0131lar\u0131 taraf\u0131ndan aranmayan 2019 y\u0131l\u0131na ili\u015fkin tutarlar\u0131n faiz ve k\u00e2r paylar\u0131 ile birlikte <strong>09.2020 tarihine kadar<\/strong> Tasarruf Mevduat\u0131 Sigorta Fonunun (Fon) T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131ndaki veya Fon Kurulu taraf\u0131ndan belirlenecek bankalar nezdindeki hesaplar\u0131na <strong>devredilebilmesine karar verilmi\u015ftir<\/strong>.<\/li>\n<li>Ayr\u0131ca 18 bankaya toplam 102,1 milyon TL idari para cezas\u0131 uygulanmas\u0131na karar verilmi\u015ftir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>D\u0130\u011eER MEVZUAT<\/u><\/strong><\/p>\n<ul>\n<li><strong>06.2020 <\/strong>tarihinde ger\u00e7ekle\u015ftirilen Kamu G\u00f6zetim Kurulu toplant\u0131s\u0131nda al\u0131nan karara g\u00f6re;\n<ul>\n<li>Uluslararas\u0131 Finansal Raporlama Standartlar\u0131yla tam uyumu sa\u011flama i\u00e7in: Muhasebe Standartlar\u0131 Kurulu taraf\u0131ndan <strong>\u201cCOVID 19\u2019la \u0130lgili Olarak Tan\u0131nan Kira \u0130mtiyazlar\u0131-TFRS 16\u2019ya \u0130li\u015fkin De\u011fi\u015fiklikler\u201d<\/strong> yay\u0131mlanm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li>Maden ve Petrol \u0130\u015fleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan06.2020 tarih 31144 say\u0131l\u0131 Resmi Gazete ile yay\u0131mlanan <strong>\u201cYer Alt\u0131 K\u00f6m\u00fcr \u0130\u015fletmelerinde \u0130\u015f\u00e7i Maliyetlerine Uygulanacak Deste\u011fe \u0130li\u015fkin Tebli\u011f<\/strong>\u201d ile i\u015f\u00e7i maliyetlerine uygulanacak deste\u011fe ili\u015fkin usul ve esaslar belirlenmi\u015ftir. Buna g\u00f6re;\n<ul>\n<li>\u0130\u015fletmecinin, yer alt\u0131 k\u00f6m\u00fcr i\u015fletmelerinde meydana gelen maliyet art\u0131\u015flar\u0131n\u0131n kar\u015f\u0131lanmas\u0131 amac\u0131yla verilecek destekten yararlanabilmek i\u00e7in <strong>09.2014<\/strong> tarihi itibar\u0131yla yer alt\u0131ndaki maden i\u015flerinde faaliyet g\u00f6steren kamu kurum ve kurulu\u015flar\u0131n\u0131n yer alt\u0131ndaki maden i\u015flerine ili\u015fkin 4735 say\u0131l\u0131 kanun kapsam\u0131nda <strong>devam eden s\u00f6zle\u015fmelere g\u00f6re<\/strong> ve 3213 say\u0131l\u0131 kanun kapsam\u0131ndaki <strong>r\u00f6dovans s\u00f6zle\u015fmesiyle \u00e7al\u0131\u015fan olmas\u0131 gerekiyor<\/strong>.<\/li>\n<li>Ayr\u0131ca i\u015fletmecinin \u00f6zel hukuk ger\u00e7ek veya t\u00fczel ki\u015fisi olan ruhsat sahiplerinin sahalar\u0131nda yer alt\u0131 \u00fcretim veya haz\u0131rl\u0131k faaliyetlerinin kendilerince yap\u0131l\u0131yor olmas\u0131 ve kamu kurum ve kurulu\u015flar\u0131n\u0131n i\u015ftiraklerinin ruhsat sahibi olarak, <strong>09.2014 tarihinden \u00f6nce<\/strong> s\u00f6zle\u015fmeye ba\u011flanarak i\u015flettirdikleri yer alt\u0131 maden i\u015fletmelerinde \u00e7al\u0131\u015fan r\u00f6dovans\u00e7\u0131 olmas\u0131 gerekmektedir.<\/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\/2020-64-Haziran-Ay\u0131-Haftal\u0131k-\u00d6zet-V2.pdf' class='avia-button   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olarak sizlerin bilgisine sunmaya gayret edece\u011fiz. \u00a0<\/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-2839","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>2020 Haziran Ay\u0131 Haftal\u0131k \u00d6zet Mali\/Vergisel D\u00fczenlemeler<\/title>\n<meta name=\"description\" content=\"2020 Haziran Ay\u0131 Haftal\u0131k \u00d6zet Mali\/Vergisel D\u00fczenlemeler\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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