{"id":2844,"date":"2020-05-31T09:00:29","date_gmt":"2020-05-31T06:00:29","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2844"},"modified":"2020-11-23T18:47:23","modified_gmt":"2020-11-23T15:47:23","slug":"2020-mayis-ayi-ozet-mali-vergisel-duzenlemeler","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/2020-mayis-ayi-ozet-mali-vergisel-duzenlemeler\/","title":{"rendered":"2020 May\u0131s Ay\u0131 \u00d6zet Mali\/Vergisel D\u00fczenlemeler"},"content":{"rendered":"<p><strong>No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2020-62<\/strong><\/p>\n<p><strong>Tarih\u00a0\u00a0\u00a0\u00a0 :<\/strong> 31 May\u0131s 2020<\/p>\n<p><strong>Konu\u00a0\u00a0\u00a0\u00a0 :<\/strong> May\u0131s Ay\u0131 \u00d6zet Mali\/Vergisel D\u00fczenlemeler<\/p>\n<p>\u00c7ok yo\u011fun ve belki de hayat\u0131m\u0131zda ilk defa bu kadar uzun bir s\u00fcre evde ge\u00e7irdi\u011fimiz Mart ve Nisan ay\u0131ndan sonra may\u0131s ay\u0131 da bahar\u0131n t\u00fcm renklerine ra\u011fmen \u201cEvde Kal\u201d \u00e7a\u011fr\u0131lar\u0131na uyulan bir ay olarak ge\u00e7ti. \u00dcst\u00fcne bir de havalar\u0131n \u0131s\u0131nmas\u0131 ve Ramazan Bayram\u0131 ile birlikte \u00fclke olarak \u00f6nemli bir ekonomik s\u0131navdan ge\u00e7iyoruz. Bu arada baz\u0131 k\u0131s\u0131tlamalar\u0131n kald\u0131r\u0131ld\u0131\u011f\u0131n\u0131 ve ekonominin k\u0131smi olarak i\u015flemeye ba\u015flad\u0131\u011f\u0131n\u0131 da g\u00f6r\u00fcyoruz.<\/p>\n<p>UNDP taraf\u0131ndan \u00f6l\u00e7\u00fclen insani geli\u015fme endeksinin 1990\u2019dan bu yana ilk kez bu y\u0131l gerileme e\u015fi\u011finde oldu\u011fu belirtiliyor. Yani, sadece bir ekonomik kriz de\u011fil \u00e7ok ciddi bir be\u015fer\u00ee krizle kar\u015f\u0131 kar\u015f\u0131yay\u0131z.<\/p>\n<p>T\u00fcm toplum baz\u0131nda bu salg\u0131n\u0131n yay\u0131l\u0131m h\u0131z\u0131n\u0131 \u00f6nlemek ad\u0131na ba\u015fta sa\u011fl\u0131k olmak \u00fczere ekonomik, hukuksal ve sosyal olarak bir\u00e7ok tedbir ve \u00f6nlem kararlar\u0131 al\u0131n\u0131yor. En son Nisan ay\u0131 geli\u015fmelerini sizler i\u00e7in \u00f6zetlemi\u015ftik. \u015eimdi de May\u0131s ay\u0131 i\u00e7erisinde ger\u00e7ekle\u015fen \u00f6nemli mali konular\u0131 vergi, sosyal g\u00fcvenlik ve di\u011fer mevzuat de\u011fi\u015fmeleri ba\u015fl\u0131klar\u0131 alt\u0131nda \u00f6zet olarak sizlerin dikkatinize sunmak isteriz.<\/p>\n<p>Bunun yan\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 olmak \u00fczere g\u00fcncel geli\u015fmeleri konusunun birebir uzmanlar\u0131yla beraber ayr\u0131 birer b\u00fclten olarak sizlerin bilgisine sunduk.<\/p>\n<p>B\u00fcltenlerimizden faydaland\u0131\u011f\u0131n\u0131z\u0131 ve keyif ald\u0131\u011f\u0131n\u0131z\u0131 umuyor sayg\u0131lar sunuyoruz. Siz de\u011ferli okurlar\u0131m\u0131z\u0131n incelenmesini ve analiz edilmesini istedi\u011finiz konular\u0131 da g\u00fcndemimize almak istiyoruz. \u00d6rne\u011fin salg\u0131n\u0131n vergi adaleti ve vergi y\u00fck\u00fcne olas\u0131 etkilerini, \u00f6zellikle sa\u011fl\u0131k \u00e7al\u0131\u015fanlar\u0131n\u0131n vergilendirme rejimini, sa\u011fl\u0131k sisteminde mali ve vergisel alanda yap\u0131labilecek kolayl\u0131klar\u0131, bu d\u00f6nemde uygulanmas\u0131 gereken yarat\u0131c\u0131 maliye politika \u00f6nerilerini ve vergisel politika tedbirlerini, \u015firketlerin tedarik\u00e7ileri ve ekosistemleri i\u00e7in yapt\u0131klar\u0131 iyi uygulama \u00f6rnekleri bu kapsamda ele al\u0131nabilecek \u00f6nerilerden baz\u0131lar\u0131. Sizlerden de konu \u00f6nerisi yan\u0131nda yapm\u0131\u015f oldu\u011funuz bu t\u00fcr uzmanl\u0131k \u00e7al\u0131\u015fmalar\u0131n\u0131z varsa daha geni\u015f bir okuyucu kitlesine ula\u015ft\u0131rmak \u00fczere bizlerle payla\u015fman\u0131z\u0131 rica ederiz.<\/p>\n<p>Ayr\u0131ca, \u00fcniversitede okuyan gen\u00e7ler i\u00e7in bir yar\u0131\u015fma d\u00fczenledik. Covid-19 kapsam\u0131nda yap\u0131labilecek vergi politikas\u0131 ve kamu maliye politikas\u0131 \u00f6nerilerini al\u0131yoruz. J\u00fcri taraf\u0131ndan de\u011ferlendirilen en iyi \u00e7al\u0131\u015fmay\u0131 sizlerle de payla\u015faca\u011f\u0131z. \u00d6\u011frencilerimiz i\u00e7in s\u00fcrprizlerimiz de olacak. Ba\u015fvuru tarihini 15 Haziran 2020\u2019ye kadar uzat\u0131yoruz.<\/p>\n<p>\u015eimdi \u00fclkemizde may\u0131s ay\u0131 geli\u015fmelerine ana konu ba\u015fl\u0131klar\u0131 itibariyle bakal\u0131m. May\u0131s ay\u0131 i\u00e7inde uluslararas\u0131 alanda ya\u015fanan mali &amp; vergisel konular\u0131 da ayr\u0131 bir seri b\u00fclten olarak sizlere sunuyor olaca\u011f\u0131z.<\/p>\n<p><strong><u>A. VERG\u0130 ve SGK D\u00dcZENLEMELER\u0130<\/u><\/strong><\/p>\n<ul>\n<li><strong>%25 Kar Da\u011f\u0131t\u0131m S\u0131n\u0131r\u0131na \u0130li\u015fkin Tebli\u011f:<\/strong> Ticaret Bakanl\u0131\u011f\u0131 kar da\u011f\u0131t\u0131m\u0131na ili\u015fkin s\u0131n\u0131rlamaya getirilen istisnalar\u0131 bir Tebli\u011f ile a\u00e7\u0131klam\u0131\u015ft\u0131r.\n<ul>\n<li>17 May\u0131s tarihinde yay\u0131mlanan Tebli\u011fin 5nci maddesine g\u00f6re istenen belgelerle birlikte Bakanl\u0131ktan uygun g\u00f6r\u00fc\u015f al\u0131nmas\u0131 \u015fart\u0131yla a\u015fa\u011f\u0131da say\u0131lan 3 konuda bu \u015firketler i\u00e7in istisna d\u00fczenlemesi yap\u0131lm\u0131\u015ft\u0131r: Bu \u015firketler %25 s\u0131n\u0131rlamas\u0131na tabi olmayacakt\u0131r.\n<ul>\n<li><strong>120.000TL alt\u0131ndaki kar da\u011f\u0131t\u0131mlar\u0131<\/strong>: K\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fi, nakdi \u00fccret deste\u011fi ve hazine destekli kredi kefaleti kullanan ve halen kapanmam\u0131\u015f kredi bor\u00e7 bakiyesi bulunanlar hari\u00e7 olmak \u00fczere, 120.000TL ve alt\u0131nda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 alan \u015firketler,<\/li>\n<li><strong>Sermaye taahh\u00fct borcu olan \u015firketler:<\/strong> Da\u011f\u0131t\u0131m\u0131na karar verilen k\u00e2r pay\u0131n\u0131n yar\u0131s\u0131ndan fazlas\u0131n\u0131 sermaye taahh\u00fct borcunu kapatmak \u00fczere da\u011f\u0131tacak olan \u015firketler,<\/li>\n<li><strong>Belli borcu olan \u015firketler:<\/strong> \u0130mzalanan kredi s\u00f6zle\u015fmeleri veya proje finansman s\u00f6zle\u015fmeleri kapsam\u0131nda 30 Eyl\u00fcl 2020 tarihine kadar muaccel hale gelen y\u00fck\u00fcml\u00fcl\u00fcklerin nakden ifas\u0131nda kullanacak \u015firketler.<\/li>\n<\/ul>\n<\/li>\n<li>Bu konuda uygulanacak usullerle ilgili ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klamalara <a href=\"https:\/\/ia.com.tr\/2020-59-covid-19-7244-sayili-kanun-ile-getirilen-2019-kar-dagitim-sinirlamasinin-usul-ve-esaslari-belirlendi\/\" target=\"_blank\" rel=\"noopener\">2020-59<\/a> say\u0131l\u0131 sirk\u00fclerimizden ula\u015fabilirsiniz.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Kurumlar Vergisi Beyannamelerinin <\/strong>1 Haziran tarihine kadar verilmesi gerekmektedir.\n<ul>\n<li>17 Nisan 2020 tarihli ve 127 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fcleri ile 30 Nisan 2020 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2019 hesap d\u00f6nemine ait Kurumlar Vergisi beyannamelerinin verilme s\u00fcreleri ile bu beyannameler \u00fczerine tahakkuk eden vergilerin \u00f6deme s\u00fcreleri <strong>1 Haziran 2020<\/strong> Pazartesi g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Baz\u0131 \u00fcr\u00fcnlerde \u00d6TV art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/strong>\n<ul>\n<li>12 May\u0131s 2020 tarih ve 2537 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile; 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listenin (B) cetvelinde yer alan sigara ve muadili t\u00fct\u00fcn mamullerinin asgari maktu vergi tutarlar\u0131 yeniden belirlenmi\u015ftir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Gelir vergisi stopaj oranlar\u0131yla <\/strong>ilgili d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.\n<ul>\n<li>2569 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile Gelir Vergisi Kanunu\u2019nun ge\u00e7ici 67nci maddesine g\u00f6re finansman bonolar\u0131yla kira sertifikalar\u0131ndan yap\u0131lan stopaj oranlar\u0131 de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<li>De\u011fi\u015fiklik, karar\u0131n yay\u0131m tarihi olan 24 May\u0131s 2020 tarihinden itibaren iktisap edilen s\u00f6z konusu k\u0131ymetlerden elde edilen kazan\u00e7lara uygulanacakt\u0131r.<\/li>\n<li>Son d\u00f6nemde bankalar\u0131n k\u0131sa vadeli finansman bonolar\u0131n\u0131 mevduata alternatif bir finansman kayna\u011f\u0131 olarak kullanmas\u0131n\u0131n neden oldu\u011fu kayb\u0131 gidermek amac\u0131yla bireysel yat\u0131r\u0131mc\u0131lar\u0131n k\u0131sa vadeli mevduattan ve finansman bonolar\u0131ndan elde etti\u011fi faize uygulanan stopaj oran\u0131 e\u015fitlenmi\u015f oldu.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Kambiyo muamele vergisi 5 kat art\u0131r\u0131lm\u0131\u015f ve fiziki teslimi olmayan alt\u0131n sat\u0131\u015f\u0131 da vergiye tabi hale gelmi\u015ftir.<\/strong>\n<ul>\n<li>2568 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla, 7194 say\u0131l\u0131 Yasa ile verilen yetki kullan\u0131lm\u0131\u015f ve kambiyo sat\u0131\u015f tutar\u0131 \u00fczerinden al\u0131nan binde 2 vergi, %1\u2019e \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>S\u00f6z konusu vergi a\u015fa\u011f\u0131da say\u0131lan istisnalar haricinde d\u00f6viz al\u0131rken ger\u00e7ek ki\u015filer ve firmalar\u0131n al\u0131m maliyetlerini %1 art\u0131racak olup, elimizdeki veya kasam\u0131zdaki d\u00f6vizleri bozdururken bir vergi maliyeti s\u00f6z konusu olmayacakt\u0131r.<\/li>\n<li>A\u015fa\u011f\u0131da belirtilen kambiyo i\u015flemlerinde ise BSMV s\u0131f\u0131r oran\u0131nda uygulanacakt\u0131r.\n<ul>\n<li>Bankalar ile yetkili m\u00fcesseselerin kendi aralar\u0131nda veya birbirlerine yapt\u0131klar\u0131 kambiyo sat\u0131\u015flar\u0131,<\/li>\n<li>Hazine ve Maliye Bakanl\u0131\u011f\u0131na yap\u0131lan kambiyo sat\u0131\u015flar\u0131,<\/li>\n<li>D\u00f6viz kredisinin \u00f6denmesine y\u00f6nelik olarak, d\u00f6viz kredisi kullan\u0131lan ya da kullan\u0131m\u0131na arac\u0131l\u0131k eden banka taraf\u0131ndan kredi bor\u00e7lusuna yap\u0131lan kambiyo sat\u0131\u015flar\u0131,<\/li>\n<li>Sanayi sicil belgesini haiz i\u015fletmelere yap\u0131lan kambiyo sat\u0131\u015flar\u0131,<\/li>\n<li>\u0130hracat\u00e7\u0131 Birliklerine \u00fcye olan ihracat\u00e7\u0131lara yap\u0131lan kambiyo sat\u0131\u015flar\u0131.<\/li>\n<\/ul>\n<\/li>\n<li>BSMV\u2019nin kanuni oran\u0131 %15&#8217;tir.<a name=\"_ftnref1\"><\/a> Kambiyo muamelelerinde oran matrah\u0131n binde ikisidir. Cumhurba\u015fkan\u0131, vergiyi %1&#8217;e, kambiyo muamelelerinde ise s\u0131f\u0131ra kadar indirmeye ve <strong>ayr\u0131ca <\/strong>kambiyo muamelelerinde <strong>on kat\u0131na<\/strong>, vergiye tabi di\u011fer muamelelerde ise kanuni seviyesine kadar art\u0131rmaya yetkilidir. Yani kambiyoda s\u0131f\u0131r ile %2, di\u011fer i\u015flemlerde ise %1-15 aras\u0131nda belirleme yetkisi Cumhurba\u015fkan\u0131\u2019na verilmi\u015ftir.<\/li>\n<li>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 21 May\u0131s 2020 tarihli bir Genel Yaz\u0131 ile de <strong>alt\u0131n\u0131n da kambiyo kapsam\u0131nda vergilendirilmesi gerekti\u011fi<\/strong> a\u00e7\u0131klanm\u0131\u015ft\u0131r.\n<ul>\n<li><em>\u201c\u2026vadesiz ve yat\u0131r\u0131m hesaplar\u0131 \u00fczerinden fiziki teslimat olmaks\u0131z\u0131n yap\u0131lan alt\u0131n al\u0131m sat\u0131m i\u015flemlerinin kambiyo i\u015flemi olarak de\u011ferlendirilmesi\u2026 sebebiyle, bankalar nezdinde yat\u0131r\u0131m hesaplar\u0131 ve di\u011fer (vadesiz, vb) hesaplar \u00fczerinden fiziki teslimat olmaks\u0131z\u0131n yap\u0131lan alt\u0131n sat\u0131\u015f i\u015flemlerinin kambiyo i\u015flemi kapsam\u0131nda de\u011ferlendirilerek bu i\u015flemler \u00fczerinden y\u00fcr\u00fcrl\u00fckteki oranlara g\u00f6re kambiyo muamele vergisi (BSMV) hesaplanmas\u0131 gerekmektedir.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>E-defter olu\u015fturma, imzalama ve y\u00fcklenme s\u00fcresi uzat\u0131lm\u0131\u015ft\u0131r.<\/strong>\n<ul>\n<li>e-Defter uygulamas\u0131na d\u00e2hil olan ve 518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finde belirtilen m\u00fccbir sebepler kapsam\u0131nda olmayan m\u00fckellefler taraf\u0131ndan, 1 Haziran 2020 g\u00fcn\u00fc sonuna kadar olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken,\n<ul>\n<li>ayl\u0131k tercihte bulunan m\u00fckellefler i\u00e7in <strong>\u015eubat\/2020<\/strong> ile<\/li>\n<li>\u00fc\u00e7 ayl\u0131k tercihte bulunan m\u00fckelleflerin <strong>Ocak\u015eubat-Mart\/2020<\/strong> d\u00f6nemleri e-Defterlerinin <strong>olu\u015fturulma ve imzalanma<\/strong> s\u00fcresi ile<\/li>\n<li>ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken \u201cElektronik Defter Beratlar\u0131\u201dn\u0131n <strong>y\u00fcklenme s\u00fcresi<\/strong><\/li>\n<li>19 Haziran 2020 Cuma g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Ge\u00e7ici vergi ertelenmi\u015ftir. <\/strong>\n<ul>\n<li>2020 y\u0131l\u0131 birinci ge\u00e7ici vergi beyannamesi yo\u011fun bask\u0131lar ile ertelenmi\u015ftir.<\/li>\n<li>12 May\u0131s 2020 tarihli ve 130 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fcleri ile 18 May\u0131s 2020 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2020 1. Ge\u00e7ici Vergi D\u00f6nemine (Ocak-\u015eubat-Mart) ait Gelir ve Kurum Ge\u00e7ici Vergi Beyannamelerinin verilme s\u00fcreleri ile bu beyannameler \u00fczerine tahakkuk eden vergilerin \u00f6deme s\u00fcreleri 28 May\u0131s 2020 Per\u015fembe g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>KDV Uygulama Genel Tebli\u011finde de\u011fi\u015fiklik yap\u0131larak m\u00fccbir sebep d\u00f6neminde KDV iade i\u015flemleri i\u00e7in teminat uygulamas\u0131 getirilmi\u015ftir. <\/strong>\n<ul>\n<li>8 May\u0131s 2020 tarihli ve 31121 say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 32) ile;<\/li>\n<li>518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin 4 \u00fcnc\u00fc maddesinde yer alan KDV beyannamelerinin (uzayan) verilme tarihini takip eden ayba\u015f\u0131na kadar yap\u0131lacak iade taleplerine (ATU ve \u00f6n kontrol raporuna dayal\u0131 iadeler hari\u00e7) istinaden KDV\u0130RA sistemi taraf\u0131ndan yap\u0131lan sorgulama sonucunda \u00fcretilen kontrol raporunda, al\u0131m yap\u0131lan m\u00fckelleflerin (alt m\u00fckellefler dahil) m\u00fccbir sebep nedeniyle KDV beyannamesi vermemesi ve\/veya Ba-Bs bildiriminde bulunmamas\u0131ndan kaynakland\u0131\u011f\u0131 tespit edilen olumsuzluklara isabet eden k\u0131sm\u0131n iadesine y\u00f6nelik d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Konuya ili\u015fkin t\u00fcm ayr\u0131nt\u0131lar <a href=\"https:\/\/ia.com.tr\/2020-56-518-sira-no-lu-vergi-usul-kanunu-genel-tebligi-ile-ilan-edilen-mucbir-sebep-doneminde-kdv-iade-uygulamasi\/\" target=\"_blank\" rel=\"noopener\">2020-56<\/a> numaral\u0131 sirk\u00fclerde payla\u015f\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li>G\u0130B taraf\u0131ndan<strong> Elektronik Tebligat Sistemine <\/strong>ili\u015fkin bro\u015f\u00fcr yay\u0131mlanm\u0131\u015ft\u0131r.\n<ul>\n<li>456 ve 511 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011flerinde yer alan a\u00e7\u0131klamalar do\u011frultusunda; tebligat\u0131 yapan birim taraf\u0131ndan d\u00fczenlenen ve tebli\u011fi gereken belgelerin m\u00fckelleflerin elektronik adreslerine tebli\u011f edilmesine ili\u015fkin detayl\u0131 a\u00e7\u0131klamalar\u0131n yer ald\u0131\u011f\u0131 \u201cElektronik Tebligat Sistemi\u201d Bro\u015f\u00fcr\u00fc kullan\u0131ma sunulmu\u015ftur.<\/li>\n<li>Kurumlar vergisi m\u00fckellefleri ile ticari, zirai ve mesleki kazan\u00e7 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunanlar (kazan\u00e7lar\u0131 basit usulde tespit edilenlerle ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7iler hari\u00e7) e-Tebligat sistemini kullanmak zorundad\u0131rlar.<\/li>\n<li>e-Tebligat ile g\u00f6nderilen evrak, m\u00fckellefin elektronik ortamdaki adresine ula\u015ft\u0131\u011f\u0131 tarihi izleyen <strong>be\u015finci g\u00fcn\u00fcn sonunda<\/strong> tebli\u011f edilmi\u015f say\u0131lacak ve ayr\u0131ca posta yoluyla g\u00f6nderilmeyecektir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>e-defter k\u0131lavuzu <\/strong>g\u00fcncellenmi\u015ftir.\n<ul>\n<li>31.03.2020 tarihinde yay\u0131nlanan Elektronik Defter Uygulamas\u0131 Saklama K\u0131lavuzunda g\u00fcncelleme yap\u0131lm\u0131\u015ft\u0131r<\/li>\n<\/ul>\n<\/li>\n<li><strong>Elektronik ortamda d\u00fczenlenen muhasebe fi\u015flerine ili\u015fkin k\u0131lavuz yay\u0131mlanm\u0131\u015ft\u0131r.<\/strong>\n<ul>\n<li>Elektronik Defter Genel Tebli\u011finde a\u00e7\u0131klanm\u0131\u015f d\u00fczenlemeler \u00e7er\u00e7evesinde e-Defter uygulamas\u0131na dahil olan m\u00fckellefler taraf\u0131ndan elektronik ortamda olu\u015fturulan \u201cmuhasebe fi\u015fleri\u201dnin i\u00e7eri\u011finde yer almas\u0131 gereken asgari bilgiler, dosya formatlar\u0131 ile bu belgelerin elektronik ortamda d\u00fczenlenmesi s\u0131ras\u0131nda uyulacak teknik usul ve esaslara ili\u015fkin a\u00e7\u0131klamalara bu K\u0131lavuzda yer verilmi\u015ftir.<\/li>\n<li>e-Defter uygulamas\u0131na dahil olan m\u00fckellefler taraf\u0131ndan her bir belgeye ait yevmiye maddesi i\u00e7in d\u00fczenlenmesi gereken muhasebe fi\u015flerinde asgari olarak bulunmas\u0131 zorunlu bilgiler ise K\u0131lavuzda tablo olarak yer almaktad\u0131r:<\/li>\n<li>Her iki k\u0131lavuza da <a href=\"http:\/\/www.edefter.gov.tr\/anasayfa.html\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.edefter.gov.tr\/anasayfa.html<\/a> adresinden ula\u015fabilirsiniz.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>VERG\u0130 KONUSUNDA YAYIMLANAN \u00d6NEML\u0130 TEBL\u0130\u011eLER<\/strong><\/p>\n<ul>\n<li><strong>312 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi yay\u0131mlanm\u0131\u015ft\u0131r.<\/strong>\n<ul>\n<li>Vergiye uyumlu m\u00fckellefler i\u00e7in sa\u011flanan %5 oran\u0131nda gelir veya kurumlar vergisi indirimi ile ilgili ilave a\u00e7\u0131klamalar sa\u011flanm\u0131\u015ft\u0131r.<\/li>\n<li>7194 say\u0131l\u0131 Dijital Hizmet Vergisi Kanununun 18 inci maddesiyle vergiye uyumlu m\u00fckelleflere vergi indirimi d\u00fczenlemesinde birtak\u0131m de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131.<\/li>\n<li>312 seri nolu Gelir Vergisi Tebli\u011fi ile vergiye uyumlu m\u00fckelleflere vergi indirimi m\u00fcessesesine ili\u015fkin a\u00e7\u0131klamalar\u0131n yer ald\u0131\u011f\u0131 301 seri nolu Gelir Vergisi Tebli\u011finde 7194 say\u0131l\u0131 Kanundaki de\u011fi\u015fikliklere paralel olarak gerekli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Uyumlu m\u00fckellef indiriminden gelir (ticari, zirai veya serbest meslek) ve kurumlar vergisi m\u00fckellefleri yararlanabilir. Basit usulde kazanc\u0131 tespit edilenler faydalanabilmekte fakat, \u00e7ok uyumlu olsa, hi\u00e7 ceza yememi\u015f ve milyonlarca TL vergi \u00f6demi\u015f olsa bile, kira, faiz, de\u011fer art\u0131\u015f\u0131, di\u011fer kazan\u00e7 ve irat gibi y\u0131ll\u0131k beyanname verse de \u00e7ok fazla say\u0131da m\u00fckellef bu uygulamadan yararlanamamaktad\u0131r. Finans ve bankac\u0131l\u0131k sekt\u00f6r\u00fcnde yer alanlar da yararlanma imkan\u0131na sahip de\u011fildir.<\/li>\n<li>Hesaplanan %5 indirim tutar\u0131 \u00f6denmesi gereken gelir veya kurumlar vergisinden indirilir. Ancak hesaplanan indirim tutar\u0131, hi\u00e7bir \u015fekilde 1 milyon TL\u2019yi (bu y\u0131l 1.4 milyon TL) ge\u00e7emez.<\/li>\n<li>Kanunda a\u00e7\u0131k\u00e7a \u015fart ko\u015fulmam\u0131\u015f olsa da en az 3 y\u0131ld\u0131r m\u00fckellef olmayanlar da bu imk\u00e2ndan faydalanam\u0131yor. Kanunda geriye do\u011fru 3 ve 5 y\u0131ll\u0131k \u00e7e\u015fitli cezalar yememi\u015f olma, beyannameleri vs zaman\u0131nda verme gibi kurallar varsa da bunlar, m\u00fckellefiyetleri bu s\u00fcreleri kapsayanlar i\u00e7in ge\u00e7erli olmal\u0131d\u0131r. 2018 Ocak\u2019ta i\u015fe ba\u015flay\u0131p Nisan 2020 dahil t\u00fcm beyannamelerini zaman\u0131nda vermi\u015f ve \u00f6demelerini yapm\u0131\u015f bir m\u00fckellefin de pek ala bu imk\u00e2ndan faydalanabilmesi gerekir.<\/li>\n<li>Tebli\u011fe g\u00f6re indirimden yararlan\u0131labilmesi i\u00e7in m\u00fckelleflerin, indirimin hesaplanaca\u011f\u0131 beyannamenin ait oldu\u011fu y\u0131l ile (<em>mesela 2019<\/em>) bu beyannamenin ait oldu\u011fu y\u0131ldan \u00f6nceki <strong>son iki y\u0131la ili\u015fkin<\/strong> olarak y\u0131ll\u0131k gelir vergisi ve kurumlar vergisi beyannameleri, ge\u00e7ici vergi beyannameleri, muhtasar, muhtasar ve prim hizmet beyannameleri ile Hazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 vergi dairelerine verilmesi gereken katma de\u011fer vergisi ve \u00f6zel t\u00fcketim vergisi beyannamelerini (<em>2019 y\u0131l\u0131 \u00f6rne\u011finde, 2017 Ocak ve sonras\u0131 beyannameler<\/em>) kanuni s\u00fcresi i\u00e7erisinde vermi\u015f ve bu beyannameler \u00fczerine tahakkuk eden vergilerini de indirimin hesaplanaca\u011f\u0131 beyannamenin verildi\u011fi tarih itibar\u0131yla \u00f6demi\u015f olmalar\u0131 gerekmektedir.<\/li>\n<li>Kanuni s\u00fcresi i\u00e7erisinde verilen bir beyannameye ili\u015fkin olarak, kanuni s\u00fcresinden sonra d\u00fczeltme amac\u0131yla veya pi\u015fmanl\u0131kla verilen beyannameler vergi indiriminden yararlan\u0131lmas\u0131na engel te\u015fkil etmeyecektir. Ancak, indirimden yararlan\u0131labilmesi i\u00e7in bu beyannameler \u00fczerine tahakkuk eden vergilerin de indirimin hesaplanaca\u011f\u0131 beyannamenin verildi\u011fi tarih itibar\u0131yla \u00f6denmi\u015f olmas\u0131 gerekmektedir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>311 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi yay\u0131mlanm\u0131\u015ft\u0131r.<\/strong>\n<ul>\n<li>7194 say\u0131l\u0131 Kanunla getirilen serbest meslek kazan\u00e7lar\u0131nda istisna uygulamas\u0131na ili\u015fkin d\u00fczenlemeler, i\u015fverenlerce hizmet erbab\u0131na sa\u011flanan ula\u015f\u0131m imkan\u0131na ili\u015fkin istisna, amat\u00f6r spor hakemlerine sa\u011flanan \u00fccretlere ili\u015fkin istisna, binek otomobillerin giderleri ve amortisman tutarlar\u0131na getirilen k\u0131s\u0131tlamaya ili\u015fkin uygulama, 2020 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren \u00fccretlerin vergilenmesine ili\u015fkin de\u011fi\u015fiklikler, yeni gelir vergisi tarifesi, kar\u015f\u0131 tarafa y\u00fckletilen vekalet \u00fccretinin vergilenmesine ili\u015fkin yap\u0131lan d\u00fczenleme ve sporculara \u00f6denen \u00fccretlerin vergilendirilmesine ili\u015fkin yap\u0131lan de\u011fi\u015fiklikler bu Tebli\u011fle a\u00e7\u0131klanmaktad\u0131r.<\/li>\n<li>Tebli\u011fin m\u00fckelleflerin ge\u00e7ici vergi dahil uygulamalar\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemli sonu\u00e7lar do\u011furaca\u011f\u0131 i\u00e7in 27 May\u0131s 2020 \u00c7ar\u015famba g\u00fcn\u00fc yani ge\u00e7ici verginin beyan edilmesinden bir g\u00fcn \u00f6nce yay\u0131mlanm\u0131\u015f olmas\u0131 \u00f6nem arz etmektedir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u00a0VERG\u0130 KONUSUNDA YAYIMI BEKLEYEN TEBL\u0130\u011e TASLAKLARI<\/strong><\/p>\n<ul>\n<li><strong>Taslak Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda Genel Tebli\u011f <\/strong>(Seri No: 1)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011fin yay\u0131mlanmas\u0131 beklenmektedir.\n<ul>\n<li>S\u00f6z konusu Taslak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 web sayfas\u0131n\u0131n \u201c<em>mevzuat taslaklar\u0131<\/em>\u201d b\u00f6l\u00fcm\u00fcnden kald\u0131r\u0131lm\u0131\u015f olup yak\u0131n zamanda yay\u0131mlanmas\u0131 beklenmektedir.<\/li>\n<li>\u00c7ok \u00f6nemli sonu\u00e7lar\u0131 olacak bu Tebli\u011fe ili\u015fkin g\u00f6r\u00fc\u015f ve \u00f6nerilerimizi <a href=\"https:\/\/ia.com.tr\/2020-50-taslak-transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitimi-hakkinda-genel-teblig-seri-no-1de-degisiklik-yapilmasina-dair-teblig\/\" target=\"_blank\" rel=\"noopener\">2020-50<\/a> numaral\u0131 sirk\u00fclerde payla\u015fm\u0131\u015ft\u0131k.<\/li>\n<\/ul>\n<\/li>\n<li><strong>M\u00fckellefiyet Kayd\u0131n\u0131n Terkini ile ilgili VUK Genel Tebli\u011f Tasla\u011f\u0131 haz\u0131rlanm\u0131\u015ft\u0131r. <\/strong>\n<ul>\n<li>Bilindi\u011fi \u00fczere 7194 say\u0131l\u0131 Kanunun 24\u2019\u00fcnc\u00fc maddesi ile 213 say\u0131l\u0131 Vergi Usul Kanununa \u201c<strong>M\u00fckellefiyet kayd\u0131n\u0131n<\/strong> analiz ve de\u011ferlendirme sonu\u00e7lar\u0131na ba\u011fl\u0131 olarak <strong>terkini<\/strong>\u201d ba\u015fl\u0131kl\u0131 160\/A maddesi eklenmi\u015fti.<\/li>\n<li>S\u00f6z konusu maddenin uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalar ile usul ve esaslar\u0131na y\u00f6nelik olarak Vergi Usul Kanunu Genel Tebli\u011fi tasla\u011f\u0131 haz\u0131rlanm\u0131\u015f ve G\u0130B web sayfas\u0131nda g\u00f6r\u00fc\u015f ve \u00f6neriye a\u00e7\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0130zaha Davet Tebli\u011f Tasla\u011f\u0131 haz\u0131rlanm\u0131\u015ft\u0131r. <\/strong>\n<ul>\n<li>6728 say\u0131l\u0131 Kanun ile 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fclga 370\u2019inci maddesinin &#8220;\u0130zaha davet&#8221; ba\u015fl\u0131\u011f\u0131 alt\u0131nda yeniden d\u00fczenlenmesi suretiyle vergi sisteminde ihdas edilen \u201cizaha davet\u201d m\u00fcessesinde 7194 say\u0131l\u0131 Kanunun 25\u2019nci maddesi ile de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131.<\/li>\n<li>Bu kapsamda, yap\u0131lan de\u011fi\u015fiklikler \u00e7er\u00e7evesinde \u201cizaha davet\u201d m\u00fcessesesinin uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalar ile usul ve esaslar\u0131n\u0131n belirlenmesine y\u00f6nelik olarak Vergi Usul Kanunu Genel Tebli\u011fi tasla\u011f\u0131 haz\u0131rlanm\u0131\u015f ve g\u00f6r\u00fc\u015f ve \u00f6nerilere a\u00e7\u0131lmak \u00fczere G\u0130B web sayfas\u0131nda yerini alm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>Sosyal G\u00fcvenlik Mevzuat\u0131<\/u><\/strong><\/p>\n<ul>\n<li>Kamu i\u015fletmelerinin ve mahiyet kodu farkl\u0131 olan \u015firketlerin nakdi \u00fccret tazminat\u0131ndan yararlanma imk\u00e2n\u0131 var m\u0131d\u0131r?\n<ul>\n<li>SGK yay\u0131mlam\u0131\u015f oldu\u011fu bir genel yaz\u0131 (11 May\u0131s 2020 tarih ve E.5958383) ile nakdi \u00fccret deste\u011fi kapsam\u0131nda yap\u0131lacak \u00e7al\u0131\u015fmalara esas olmas\u0131 bak\u0131m\u0131ndan, yaz\u0131 eki listede yer alan mahiyet kodu 1-3 olan i\u015fyerleri ile siyasi partilere ili\u015fkin i\u015fyerlerinin mahiyet kodu, unvan ve di\u011fer y\u00f6nleriyle tescil kay\u0131tlar\u0131n\u0131n g\u00fcncellenmesi, belediyelere ait \u015firketlerin g\u00fcncellemeleri yap\u0131l\u0131rken \u015firket hissenin %50\u2019den fazlas\u0131n\u0131n belediye veya ba\u011fl\u0131\/ilgili kurulu\u015funa ait olmas\u0131 halinde mahiyet kodunun 1 veya 3 olarak g\u00fcncellenmesi; %50 ve daha az\u0131n\u0131n belediye veya ba\u011fl\u0131\/ilgili kurulu\u015funa ait olmas\u0131 halinde ise belediye \u015firketi kodunun de\u011fi\u015ftirilmesi gerekti\u011fini duyurmu\u015ftur.<\/li>\n<li>Bu yaz\u0131dan anla\u015f\u0131lan, kamu veya belediye \u015firketlerinin her ne kadar her t\u00fcrl\u00fc vergisel vecibesini yerine getirse, \u0130\u015fkur ve SGK d\u00fczenlemelerine uygun olarak t\u00fcm prim beyannamelerini zaman\u0131nda verip \u00f6demelerini yapsa dahi bu imk\u00e2ndan faydaland\u0131r\u0131lmayaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Bu konunun yasal bir kar\u015f\u0131l\u0131\u011f\u0131 bulunmamakta olup her t\u00fcrl\u00fc i\u015fveren ve i\u015fyerine ba\u011fl\u0131 \u00e7al\u0131\u015fan ve \u0130\u015fkur ve SGK\u2019ya tabi olanlar\u0131n bu haktan mahrum b\u0131rak\u0131lmamas\u0131 gerekir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Covid-19 \u0130\u015f Kazas\u0131 veya Meslek Hastal\u0131\u011f\u0131 Say\u0131l\u0131r m\u0131?<\/strong>\n<ul>\n<li>2020\/12 say\u0131l\u0131 SGK Genelgesine g\u00f6re Covid-19 bula\u015f\u0131c\u0131 hastal\u0131k olmas\u0131 gerek\u00e7esiyle provizyon al\u0131nmas\u0131 gereken hastal\u0131k olarak tan\u0131mlanm\u0131\u015ft\u0131r. Bu durumda i\u015f s\u0131ras\u0131nda bu hastal\u0131\u011fa kap\u0131lanlar i\u00e7in i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 say\u0131lmayaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/li>\n<li>Konu i\u015f hukuku a\u00e7\u0131s\u0131ndan tart\u0131\u015fmal\u0131 olup bu t\u00fcr konulara kar\u015f\u0131 i\u015fverenlerin ve \u00e7al\u0131\u015fanlar\u0131n haz\u0131rl\u0131kl\u0131 olmas\u0131 gerekir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>B. Ar-Ge &amp; \u0130novasyon &amp; Te\u015fvikler Konusu <\/u><\/strong><\/p>\n<ul>\n<li>D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet Sekt\u00f6rleri \u0130\u00e7in <strong>Markala\u015fma Destekleri Hakk\u0131nda<\/strong> 2564 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 20 May\u0131s 2020 g\u00fcn\u00fc Resm\u00ee Gazetede yay\u0131mlanm\u0131\u015ft\u0131r.\n<ul>\n<li>S\u00f6z konusu Karar\u0131n amac\u0131; d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet sekt\u00f6rlerinde faaliyet g\u00f6steren ve T\u00fcrkiye\u2019de yerle\u015fik \u015firket, kurum ve kurulu\u015flar\u0131n markala\u015fmak i\u00e7in ger\u00e7ekle\u015ftirdikleri faaliyetlere ili\u015fkin giderler, T\u00fcrkiye \u0130hracat\u00e7\u0131lar Meclisi ve ihracat\u00e7\u0131 birliklerinin TURQUALITY\u00ae Program\u0131 kapsam\u0131nda \u015firket, kurum ve kurulu\u015flar\u0131n markala\u015fma s\u00fcrecinde yurt i\u00e7i ve yurt d\u0131\u015f\u0131nda verece\u011fi desteklere ili\u015fkin harcamalar, T\u00fcrk markalar\u0131n\u0131n pazara giri\u015f ve tutunmalar\u0131na y\u00f6nelik ger\u00e7ekle\u015ftirece\u011fi her t\u00fcrl\u00fc faaliyet ve organizasyona ili\u015fkin giderler ile hizmet sekt\u00f6rlerine y\u00f6nelik olumlu T\u00fcrk mal\u0131 ve hizmeti imaj\u0131n\u0131n olu\u015fturulmas\u0131 ve yerle\u015ftirilmesi i\u00e7in yurt i\u00e7inde ve yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilecek her t\u00fcrl\u00fc harcaman\u0131n Destekleme ve Fiyat \u0130stikrar Fonundan kar\u015f\u0131lanmas\u0131na dair usul ve esaslar\u0131n belirlenmesidir.<\/li>\n<li>An\u0131lan Kararda komite ve \u00e7al\u0131\u015fma gruplar\u0131, sunulan destek unsurlar\u0131, marka destek program\u0131n\u0131n esaslar\u0131, Turquality destek program\u0131, programlar\u0131n y\u00fcr\u00fct\u00fclmesi, destek kapsam\u0131na al\u0131nmaya ili\u015fkin i\u015flemler, desteklerin ba\u015flang\u0131\u00e7 tarihleri, s\u00fcre ve kapsamlar\u0131, destek programlar\u0131 aras\u0131nda ge\u00e7i\u015f, desteklenecek markan\u0131n tesciline ili\u015fkin h\u00fck\u00fcmler, destek kapsam\u0131na girmesi m\u00fcmk\u00fcn olmayan finans vb sekt\u00f6rler, ba\u015fvuru belgelerinin ibraz\u0131 ve \u00f6demeler, yurt d\u0131\u015f\u0131 onay i\u015flemleri, faaliyet ve harcama belgelerinin uygunlu\u011fu, son olarak da izleme ve de\u011ferlendirme, yan\u0131lt\u0131c\u0131 durumlarda uygulanacak yapt\u0131r\u0131mlar ve y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan 2015\/9 say\u0131l\u0131 Karar ile ge\u00e7i\u015f h\u00fck\u00fcmleri ayr\u0131nt\u0131l\u0131 bir \u015fekilde d\u00fczenlenmektedir.<\/li>\n<li>Ayr\u0131ca Karar ekinde reklam, tan\u0131t\u0131m ve pazarlama faaliyetlerine ili\u015fkin Ek-1 ile dan\u0131\u015fmanl\u0131k faaliyetlerine ili\u015fkin Ek-2 numaral\u0131 listeler yay\u0131mlanm\u0131\u015ft\u0131r. Dan\u0131\u015fmanl\u0131k kapsam\u0131nda y\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131, tasar\u0131m, hukuk ve bili\u015fim dan\u0131\u015fmanl\u0131\u011f\u0131 alt ba\u015fl\u0131klar\u0131 desteklenmektedir.<\/li>\n<\/ul>\n<\/li>\n<li>D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet Sekt\u00f6rleri Markala\u015fma Desteklerine ili\u015fkin <strong>ba\u015fvuru s\u00fcreleri uzat\u0131lm\u0131\u015ft\u0131r. <\/strong>\n<ul>\n<li>T\u00fcm d\u00fcnyay\u0131 etkisi alt\u0131na alan COVID-19 salg\u0131n\u0131 nedeniyle olu\u015fabilecek hak kay\u0131plar\u0131n\u0131n \u00f6nlenmesi amac\u0131yla; Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan hizmet sekt\u00f6rlerine y\u00f6nelik olarak uygulanan 2015\/8 say\u0131l\u0131 D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet Ticaretinin Desteklenmesi Hakk\u0131nda Karar ile 2015\/9 say\u0131l\u0131 D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet Sekt\u00f6rleri Markala\u015fma Destekleri Hakk\u0131nda Karar kapsam\u0131ndaki ba\u015fvuru s\u00fcreleri uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Buna g\u00f6re; yararlan\u0131c\u0131 ve i\u015fbirli\u011fi kurulu\u015flar\u0131n\u0131n destek ba\u015fvuru tarihleri ya da eksik belge ibraz s\u00fcreleri <strong>11 Mart 2020 ile 30 Haziran 2020 tarihleri <\/strong>(bu tarihler dahil) aras\u0131nda dolan hak sahipleri i\u00e7in s\u00f6z konusu tarihlerin (destek ba\u015fvuru tarihi, eksik tamamlama tarihi) <strong>27 Temmuz 2020 <\/strong>olarak uygulanmas\u0131 karar\u0131 al\u0131nm\u0131\u015ft\u0131r.<\/li>\n<li>Destek ba\u015fvurusu ya da eksik belge ibraz\u0131 i\u00e7in gerekli olan bilgi ve belgeleri temin edebilen yararlan\u0131c\u0131 ve i\u015fbirli\u011fi kurulu\u015flar\u0131n\u0131n belirtilen ek s\u00fcreyi kullanmalar\u0131 zorunlu olmay\u0131p mevzuatta yer alan s\u00fcrelere g\u00f6re i\u015flemlerine devam edebileceklerdir.<\/li>\n<li>Ayr\u0131ca, hizmet sekt\u00f6rlerine y\u00f6nelik olarak uygulanmakta olan s\u00f6z konusu destek programlar\u0131na ili\u015fkin\u00a0t\u00fcm ba\u015fvuru ve\u00a0inceleme s\u00fcre\u00e7lerine devam edilmektedir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Pazara Giri\u015fte Dijital Faaliyetlerin Desteklenmesi <\/strong>Hakk\u0131nda Karar Yay\u0131mlanm\u0131\u015ft\u0131r.\n<ul>\n<li>27 May\u0131s 2020 tarihli Resm\u00ee Gazeteyle yay\u0131mlanan 2573 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla \u00fclkemizde faaliyette bulunan firmalar i\u00e7in sanal fuar, sanal ticaret heyeti ve e-ticaret sitelerine \u00fcyeli\u011fe y\u00f6nelik tasarlanan desteklerle alakal\u0131 d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>E-ticaret sitesi ba\u015f\u0131na yap\u0131lan giderlerin %60\u2019\u0131 (8.000TL \u00fcst limitle) Destekleme ve Fiyat \u0130stikrar Fonu\u2019ndan kar\u015f\u0131lanacakt\u0131r. (DF\u0130F) En fazla 3 site ve site ba\u015f\u0131na 2 y\u0131l bu desteklerden yararlanma imk\u00e2n\u0131 bulunmaktad\u0131r. 2020 sonuna kadar %60 yerine %80 destek oran\u0131 uygulanacakt\u0131r.<\/li>\n<li>Sanal fuarlar ve sanal ticaret heyetlerine ili\u015fkin giderlerin %50\u2019si (50.000USD\u2019ye kadar) desteklenecektir.<\/li>\n<li>Bu kararlardan haks\u0131z yere yararlan\u0131lmas\u0131 durumunda m\u00fceyyideler uygulan\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Ar-Ge Faaliyet Raporlar\u0131:<\/strong> Ar-Ge &amp;Tasar\u0131m Merkezlerinde y\u00fcr\u00fct\u00fclen faaliyetlere ili\u015fkin faaliyet raporlar\u0131n\u0131n sunulmas\u0131 gerekmektedir.\n<ul>\n<li>Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesine \u0130li\u015fkin Uygulama ve Denetim Y\u00f6netmeli\u011fi\u2019nin 21. maddesinin 8. f\u0131kras\u0131 gere\u011fi Ar-Ge\/Tasar\u0131m Merkezinde y\u00fcr\u00fct\u00fclen faaliyetlere ili\u015fkin faaliyet raporu, takvim y\u0131l\u0131n\u0131 kapsayacak \u015fekilde en ge\u00e7 Haziran ay\u0131 i\u00e7inde Bakanl\u0131\u011fa yaz\u0131l\u0131 veya elektronik ortamda sunulmal\u0131d\u0131r.<\/li>\n<li>\u0130lgili d\u00f6neme ait faaliyet raporunun sistem \u00fczerinden \u0130\u015fletme Yetkilisi veya Ar-Ge &amp; Tasar\u0131m Merkezi Yetkilisi taraf\u0131ndan elektronik imza ile Haziran ay\u0131 sonuna kadar g\u00f6nderilmesi gerekmektedir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Ar-Ge\u2019de Uzaktan \u00c7al\u0131\u015fma \u0130mk\u00e2n\u0131<\/strong>: Ar-Ge ve Tasar\u0131m Merkezleri ile Teknokent Firmalar\u0131 i\u00e7in Uzaktan \u00c7al\u0131\u015fma Esnekli\u011fi uygulamas\u0131 Haziran sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.\n<ul>\n<li>Salg\u0131n\u0131n etkilerini azaltmak amac\u0131yla, 4691 say\u0131l\u0131 Kanunla Teknoloji Geli\u015ftirme B\u00f6lgelerinde bulunan veya 5746 say\u0131l\u0131 Kanun \u00e7er\u00e7evesinde Ar-Ge ve Tasar\u0131m Merkezi olan firmalar i\u00e7in yeni bir uzaktan \u00e7al\u0131\u015fma karar\u0131 daha yay\u0131nlanm\u0131\u015ft\u0131r. Firmalar bu yeni karara g\u00f6re may\u0131s ay\u0131nda %100, haziran ay\u0131nda ise %50 oran\u0131nda istisna ve te\u015fviklerden faydalanarak uzaktan \u00e7al\u0131\u015fmaya devam edebileceklerdir.<\/li>\n<li>Bu karar kapsam\u0131nda; 27 May\u0131s 2020&#8217;ye uzat\u0131lan uzaktan \u00e7al\u0131\u015fma esnekli\u011fi, 31 May\u0131s 2020&#8217;ye uzat\u0131lm\u0131\u015ft\u0131r. 1 Haziran 2020&#8217;den ba\u015flayarak 30 Haziran 2020&#8217;ye kadar ise TGB ve Ar-Ge &amp; Tasar\u0131m Merkezlerinde bildirime tabi personel say\u0131s\u0131n\u0131n 4691 veya 5746 say\u0131l\u0131 Kanun kapsam\u0131nda istihdam edilen personel say\u0131s\u0131n\u0131n y\u00fczde 50&#8217;sini ge\u00e7memek veya bildirime tabi personele isabet eden toplam \u00e7al\u0131\u015fma s\u00fcresinin, ilgili kanunlar kapsam\u0131nda istihdam edilen toplam personel say\u0131s\u0131na isabet edecek toplam \u00e7al\u0131\u015fma s\u00fcresinin y\u00fczde 50&#8217;sini a\u015fmamak \u015fart\u0131yla uzaktan \u00e7al\u0131\u015fmaya m\u00fcsaade edilmesine karar verilmi\u015ftir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0130lerleme Raporlar\u0131:<\/strong> T\u00dcB\u0130TAK projelerine ili\u015fkin ilerleme raporlar\u0131n\u0131n sunulmas\u0131\n<ul>\n<li>Ara\u015ft\u0131rma Destek Programlar\u0131 Ba\u015fkanl\u0131\u011f\u0131 (ARDEB), Teknoloji ve Yenilik Destek Programlar\u0131 Ba\u015fkanl\u0131\u011f\u0131 (TEYDEB) ve Bilim \u0130nsan\u0131 Destek Programlar\u0131 Ba\u015fkanl\u0131\u011f\u0131 (B\u0130DEB) taraf\u0131ndan desteklenerek y\u00fcr\u00fcrl\u00fc\u011fe giren projeler kapsam\u0131nda 30 Haziran 2020 tarihine kadar g\u00f6nderilmesi gereken Geli\u015fme\/Sonu\u00e7\/D\u00f6nem Raporlar\u0131n\u0131n son g\u00f6nderim tarihleri, \u00dclkemizde ortaya \u00e7\u0131kan Koronavir\u00fcs (COVID-19) salg\u0131n\u0131 nedeniyle al\u0131nan tedbirler kapsam\u0131nda \u00fc\u00e7 ay ertelenmi\u015fti.<\/li>\n<li>S\u00f6z konusu raporlar\u0131n g\u00fcncellenen tarihler do\u011frultusunda g\u00f6nderilmesi hususunda gereken hassasiyetin g\u00f6sterilmesi beklenmektedir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Yeni \u00c7a\u011fr\u0131lar:<\/strong> COVID-19 Konulu EUREKA Network \u00c7a\u011fr\u0131s\u0131 i\u00e7in proje \u00f6nerisi sunulmas\u0131 m\u00fcmk\u00fcnd\u00fcr.\n<ul>\n<li>EUREKA Program\u0131 kapsam\u0131nda, COVID-19&#8217;a \u00f6zg\u00fc ihtiya\u00e7lara y\u00f6nelik k\u0131sa ve orta vadeli yan\u0131tlar bulmay\u0131 ama\u00e7layan ara\u015ft\u0131rma ve yenilik projeleri ortak \u00e7a\u011fr\u0131s\u0131 ba\u015fvurular\u0131 i\u00e7in son tarih, 15 May\u0131s 2020 (saat:17.00, CEST) olarak belirlenmi\u015ftir. T\u00fcrk ortaklar\u0131n en ge\u00e7 25 May\u0131s 2020 saat 14:00\u2019a kadar ulusal ba\u015fvurular\u0131n\u0131 tamamlamalar\u0131 gerekmektedir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>KOSGEB Teknoyat\u0131r\u0131m <\/strong>ba\u015fvurular\u0131 al\u0131nmaya devam etmektedir.\n<ul>\n<li>Koronavir\u00fcs (COV\u0130D-19) Salg\u0131n\u0131ndan Korunmak \u00dczere Al\u0131nan Tedbirler Kapsam\u0131nda \u00dcretilecek \u00dcr\u00fcnler i\u00e7in KOSGEB- Teknoyat\u0131r\u0131m program\u0131 proje ba\u015fvurular\u0131 halen devem etmektedir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Patent Tabanl\u0131 Teknoloji Transferi<\/strong> Destekleme \u00c7a\u011fr\u0131s\u0131 (Patent Lisans \u2013 2020 \u2013 1)\n<ul>\n<li>Patent Lisans \u2013 2020 \u2013 1 \u00c7a\u011fr\u0131s\u0131 ile y\u00fcksek\u00f6\u011fretim kurumlar\u0131, ara\u015ft\u0131rma altyap\u0131lar\u0131, kamu kurumlar\u0131, kamu ara\u015ft\u0131rma merkez ve enstit\u00fcleri ve erken a\u015fama teknoloji \u015firketleri taraf\u0131ndan y\u00fcr\u00fct\u00fclen ara\u015ft\u0131rma, geli\u015ftirme ve yenilik projeleri sonucunda ortaya \u00e7\u0131kan ve patent ile korunan teknolojilerin lisanslama veya devir yolu ile T\u00fcrkiye\u2019de yerle\u015fik sermaye \u015firketlerine aktar\u0131lmas\u0131 hedeflenmektedir.<\/li>\n<li><strong>Ba\u015fvuru Tarihleri:<\/strong> Bu kapsamda T\u00dcB\u0130TAK Yenilik Destek Program\u0131 kapsam\u0131nda bir \u00e7a\u011fr\u0131ya \u00e7\u0131k\u0131lm\u0131\u015ft\u0131r. \u00c7a\u011fr\u0131 a\u00e7\u0131l\u0131\u015f tarihi 14 May\u0131s 2020, \u00f6n kay\u0131t i\u00e7in son tarih 17 A\u011fustos 2020, ba\u015fvurular\u0131n PROD\u0130S \u00fczerinden al\u0131nmas\u0131 ise 15 Haziran-31 A\u011fustos 2020 aras\u0131d\u0131r.<\/li>\n<li><strong>Ba\u015fvuru Yapabilecek Ki\u015fi, Kurum ve Kurulu\u015flar: <\/strong>M\u00fc\u015fteri kurulu\u015f tan\u0131m\u0131na uyan sermaye \u015firketleri ve teknoloji sa\u011flay\u0131c\u0131 kurulu\u015f tan\u0131m\u0131na uyan y\u00fcksek\u00f6\u011fretim kurumlar\u0131, ara\u015ft\u0131rma altyap\u0131lar\u0131, kamu kurumlar\u0131, kamu ara\u015ft\u0131rma merkezi\/enstit\u00fcleri, teknoloji transfer ofisleri veya 4691 say\u0131l\u0131 Kanun\u2019a g\u00f6re teknoloji geli\u015ftirme b\u00f6lgesinde faaliyet g\u00f6steren sermaye \u015firketleri bu \u00c7a\u011fr\u0131 kapsam\u0131nda proje \u00f6nerisi sunabilir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Sipari\u015fe Dayal\u0131 Ar-Ge Projeleri<\/strong> i\u00e7in KOB\u0130 Destekleme \u00c7a\u011fr\u0131s\u0131 (Sipari\u015f Ar-Ge \u2013 2020)\n<ul>\n<li>Siparis\u0327 Ar-Ge 2020-1 \u00e7a\u011fr\u0131s\u0131 ile mu\u0308s\u0327teri gereksinimlerini kars\u0327\u0131layan c\u0327o\u0308zu\u0308m o\u0308nerilerinin, KOBI\u0307\u2019ler taraf\u0131ndan Ar-Ge yolu ile ticariles\u0327ebilir c\u0327\u0131kt\u0131lara do\u0308nu\u0308s\u0327tu\u0308ru\u0308lmesi hedeflenmektedir. \u00c7a\u011fr\u0131ya bir M\u00fc\u015fteri Kurulu\u015f ve en az bir Tedarik\u00e7i Kurulu\u015f ortak ba\u015fvuru yap\u0131lacakt\u0131r. Ba\u015fvuru ve destek a\u015famalar\u0131nda muhatap kurulu\u015f M\u00fc\u015fteri Kurulu\u015f olacakt\u0131r. Tedarik\u00e7i Kurulu\u015f KOB\u0130 \u00f6l\u00e7e\u011finde olmal\u0131d\u0131r. Bu kapsamda T\u00dcB\u0130TAK Yenilik Destek Program\u0131 kapsam\u0131nda bir \u00e7a\u011fr\u0131ya \u00e7\u0131k\u0131lm\u0131\u015ft\u0131r. \u00c7a\u011fr\u0131 a\u00e7\u0131l\u0131\u015f tarihi 14 May\u0131s 2020, \u00f6n kay\u0131t i\u00e7in son tarih 17 A\u011fustos 2020, ba\u015fvurular\u0131n PROD\u0130S \u00fczerinden al\u0131nmas\u0131 ise 15 Haziran &#8211; 31 A\u011fustos 2020 aras\u0131d\u0131r.<\/li>\n<li>Bu \u00e7a\u011fr\u0131 kapsam\u0131nda, projelerin kabul edilen b\u00fct\u00e7elerinin toplam\u0131 en fazla 30.000.000 TL olacakt\u0131r. Proje b\u00fct\u00e7esi ise en fazla 2.500.000 TL olacakt\u0131r. Proje: 1. \u00dcr\u00fcn\/s\u00fcre\u00e7 geli\u015ftirme ve 2. Ticarile\u015fme olmak \u00fczere iki a\u015famadan olu\u015facakt\u0131r. \u00dcr\u00fcn\/s\u00fcre\u00e7 geli\u015ftirme a\u015famas\u0131 en fazla 24 ayd\u0131r. Ticarile\u015fme s\u00fcresi ise sabit 24 ay olacakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>C. D\u0130\u011eER ERTELEMELER<\/strong><\/p>\n<ul>\n<li><strong>T\u00fcketici hakem heyetlerinde hak kay\u0131plar\u0131n\u0131n \u00f6nlenmesi amac\u0131yla 15 Haziran\u2019a kadar s\u00fcre verilmi\u015ftir. <\/strong>\n<ul>\n<li>T\u00fcketici Hakem Heyetleri Y\u00f6netmeli\u011finin ge\u00e7ici 3\u2019\u00fcnc\u00fc maddesine yap\u0131lan de\u011fi\u015fiklikle daha \u00f6nce 30 Nisan\u2019a kadar uzat\u0131lan s\u00fcreler 15 Haziran\u2019a kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Devlet katk\u0131l\u0131 konut hesab\u0131 \u00f6demelerinde kolayl\u0131k sa\u011flanm\u0131\u015ft\u0131r.\n<ul>\n<li>Buna g\u00f6re ayda ikiden az olmamak \u00fczere toplanan t\u00fcketici hakem heyetlerinin toplant\u0131lar\u0131n\u0131n yap\u0131lmas\u0131 bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten,<\/li>\n<li>\u0130stenen bilgi ve belgelerin sunulmas\u0131 i\u00e7in verilen s\u00fcreler, bilirki\u015filere raporlar\u0131n\u0131 haz\u0131rlamalar\u0131 i\u00e7in verilen s\u00fcreler ve t\u00fcketici hakem heyetleri kararlar\u0131n\u0131n taraflara tebli\u011f edilmesi i\u00e7in belirlenen s\u00fcreler 13\/3\/2020 (bu tarih d\u00e2hil) tarihinden itibaren 15\/6\/2020 (bu tarih d\u00e2hil) tarihine kadar durmu\u015ftur.<\/li>\n<li>Bu s\u00fcreler, durma s\u00fcresinin sona erdi\u011fi g\u00fcn\u00fc takip eden g\u00fcnden itibaren i\u015flemeye ba\u015flar. Bilgi ve belgelerin sunulmas\u0131 i\u00e7in verilen s\u00fcrelerin bitimine durma s\u00fcresinin ba\u015flad\u0131\u011f\u0131 tarih itibar\u0131yla on be\u015f g\u00fcn ve daha az kalm\u0131\u015f ise, bu s\u00fcreler durma s\u00fcresinin sona erdi\u011fi g\u00fcn\u00fc takip eden g\u00fcnden ba\u015flamak \u00fczere on be\u015f g\u00fcn uzam\u0131\u015f say\u0131l\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>D. F\u0130NANS &amp; BANKACILIK<\/u><\/strong><\/p>\n<ul>\n<li>BDDK 21.05.2020 tarihinde yap\u0131lan bas\u0131n a\u00e7\u0131klamas\u0131nda <strong>100 gr ve \u00fcst\u00fc alt\u0131n al\u0131m i\u015flemlerinin 1 g\u00fcn val\u00f6rl\u00fc olarak ger\u00e7ekle\u015ftirilece\u011fini<\/strong> duyurmu\u015ftur.\n<ul>\n<li><em>\u201cBankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurulunun 21.05.2020 tarih ve 9033 say\u0131l\u0131 Karar\u0131 ile <strong>finansal piyasalar\u0131n istikrarl\u0131 i\u015fleyi\u015fine<\/strong> ve kredi sisteminin etkin \u00e7al\u0131\u015fmas\u0131na katk\u0131da bulunulmas\u0131n\u0131 teminen\u037e <strong>05.2020<\/strong> tarihinden itibaren <strong>ger\u00e7ek ve t\u00fczel ki\u015filerin<\/strong> g\u00fcnl\u00fck 100 gr ve \u00fczerinde <strong>alt\u0131n al\u0131m<\/strong> i\u015flemlerinde, alt\u0131n\u0131n ilgilinin hesab\u0131na aktar\u0131lmas\u0131n\u0131n ve\/veya kullan\u0131ma a\u00e7\u0131lmas\u0131n\u0131n bir i\u015f g\u00fcn\u00fc val\u00f6rl\u00fc olarak ger\u00e7ekle\u015ftirilmesine ve konunun Kurulu\u015f Birlikleri vas\u0131tas\u0131yla t\u00fcm bankalara duyurulmas\u0131na karar verilmi\u015ftir.&#8221;<\/em><\/li>\n<\/ul>\n<\/li>\n<li>BDDK 20 May\u0131s tarihli karar\u0131yla bankalara y\u00f6nelik plasman ve kredi hacmini daraltm\u0131\u015ft\u0131r.\n<ul>\n<li><em>\u201cBankalar\u0131n, yurtd\u0131\u015f\u0131ndaki konsolidasyona tabi kredi kurulu\u015fu ve finansal kurulu\u015f niteli\u011fini haiz ortakl\u0131klar\u0131 ile yurtd\u0131\u015f\u0131ndaki \u015fubeleri de dahil olmak \u00fczere, yurt d\u0131\u015f\u0131nda yerle\u015fik finansal kurulu\u015flara yapacaklar\u0131 TL plasmanlar, TL depo, TL repo ve TL kredilerin toplam\u0131n\u0131n bankalar\u0131n en son hesaplad\u0131klar\u0131 yasal \u00f6zkaynaklar\u0131n\u0131n %0,5\u2019i ile s\u0131n\u0131rland\u0131r\u0131lmas\u0131na karar verilmi\u015ftir.\u201d<\/em><\/li>\n<\/ul>\n<\/li>\n<li>TCMB ile Katar Merkez bankas\u0131 aras\u0131ndaki SWAP anla\u015fmas\u0131n\u0131n tutar\u0131 5 Milyar \u00a0USD\u2019den <strong>15 Milyar USD\u2019ye<\/strong> y\u00fckseltilmi\u015ftir.\n<ul>\n<li><em>T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 ve Katar Merkez Bankas\u0131 aras\u0131nda 17 A\u011fustos 2018 tarihinde imzalanan ikili para takas\u0131 (swap) anla\u015fmas\u0131 tadil edilmi\u015ftir. Yap\u0131lan de\u011fi\u015fiklikle swap anla\u015fmas\u0131n\u0131n tutar\u0131 <strong>5 milyar ABD dolar\u0131<\/strong> kar\u015f\u0131l\u0131\u011f\u0131 <strong>T\u00fcrk liras\u0131 ve Katar riyalinden 15 milyar ABD dolar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 T\u00fcrk liras\u0131 ve Katar riyaline y\u00fckseltilmi\u015ftir<\/strong>.<\/em><\/li>\n<li><em>Para takas\u0131 anla\u015fmas\u0131n\u0131n temel hedefi yerel para birimleri \u00fczerinden ger\u00e7ekle\u015ftirilen ticareti kolayla\u015ft\u0131rmak ve iki \u00fclkenin finansal istikrar\u0131na destek sa\u011flamakt\u0131r.<\/em><\/li>\n<\/ul>\n<\/li>\n<li><strong>BDDK finansal piyasalarda manip\u00fclasyon ve yan\u0131lt\u0131c\u0131 i\u015flemleri \u00f6nlemek ad\u0131na bir Y\u00f6netmelik yay\u0131mlam\u0131\u015ft\u0131r.<\/strong>\n<ul>\n<li>7 May\u0131s 2020 Per\u015fembe g\u00fcn\u00fc 31120 say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanan Y\u00f6netmelik Bankac\u0131l\u0131k Kanunun 76\/A ve 93 nc\u00fc maddelerine dayan\u0131larak haz\u0131rlanm\u0131\u015f ve yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/li>\n<li>Y\u00f6netmelik ama\u00e7, kapsam, tan\u0131mlar d\u0131\u015f\u0131nda finansal piyasalardaki manip\u00fclatif ve yan\u0131lt\u0131c\u0131 i\u015flemleri tan\u0131mlam\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>TCMB Sermaye Hareketleri Genelgesinde \u00e7ok \u00f6nemli de\u011fi\u015fiklikler yapm\u0131\u015ft\u0131r.<\/strong>\n<ul>\n<li>T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda 32 say\u0131l\u0131 Karar ve buna ili\u015fkin mevzuat ile yabanc\u0131 sermayeli \u015firketlerin sermaye hareketleri, ihracat, ithalat, d\u00f6viz kazand\u0131r\u0131c\u0131 i\u015flemler, yurt i\u00e7inden ve yurt d\u0131\u015f\u0131ndan temin edilen krediler, d\u00f6viz ile d\u00fczenlenemeyecek s\u00f6zle\u015fmeler ve denetim konular\u0131 belirlenmi\u015ftir.<\/li>\n<li>Karar\u0131n 12\u2019nci maddesine g\u00f6re yabanc\u0131 yat\u0131r\u0131mc\u0131lar taraf\u0131ndan T\u00fcrkiye\u2019ye yap\u0131lacak do\u011frudan yat\u0131r\u0131mlar Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu ve buna ba\u011fl\u0131 olu\u015fturulan mevzuat \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilir.<\/li>\n<li>\u00d6zet olarak bug\u00fcne kadar, d\u00f6viz gelirlerinin beyan\u0131 ve y\u0131ll\u0131k g\u00fcncelleme, risk merkezi bildirimleri, yurt d\u0131\u015f\u0131ndan gelen paralar\u0131n kredi olup olmad\u0131\u011f\u0131n\u0131n takibinde bilgi belge ibraz\u0131, yat\u0131r\u0131m te\u015fvik belgesine dayal\u0131 d\u00f6viz kredilerinde m\u00fckerrer kullan\u0131m\u0131n \u00f6nlenmesi yeni veya mevcut \u015firket al\u0131m\u0131nda istisna konular\u0131nda de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Son olarak yabanc\u0131 gemilere yap\u0131lan d\u00f6vizli sat\u0131\u015flar\u0131 ve g\u00fcmr\u00fcks\u00fcz ma\u011faza kapsam\u0131nda yap\u0131lan sat\u0131\u015flar\u0131 d\u00f6viz geliri kapsam\u0131na d\u00e2hil edilmi\u015f, lisanss\u0131z elektrik \u00fcretim tesislerinin devri d\u00f6viz geliri olmadan al\u0131nabilecek kredilere eklenmi\u015f ve rotatif kredilerin kulland\u0131r\u0131lmas\u0131nda kredi geri \u00f6demeleri konusu d\u00fczenlenmi\u015ftir.<\/li>\n<li>Bu de\u011fi\u015fikliklere ili\u015fkin g\u00fcncellemeleri sizlere ayr\u0131 b\u00fcltenlerle duyurmaya devam edece\u011fiz.<\/li>\n<\/ul>\n<\/li>\n<li><strong>TCMB 2019 Faaliyet Raporu<\/strong> yay\u0131mlanm\u0131\u015ft\u0131r. TCMB 2018 y\u0131l\u0131 istatistiklerine g\u00f6re toplam kurumlar vergisinin %12,4\u2019\u00fcn\u00fc tek ba\u015f\u0131na kar\u015f\u0131lam\u0131\u015ft\u0131r.\n<ul>\n<li>TCMB y\u0131ll\u0131k faaliyet raporunu ayr\u0131nt\u0131l\u0131 bir \u015fekilde, kurum olarak yap\u0131lanlar, 2019 y\u0131l\u0131na ili\u015fkin genel bilgiler, istatistikler ve geli\u015fmeler olarak duyurmu\u015ftur. K\u0131sa ve \u00f6zet bilgiler olarak;\n<ul>\n<li>TCMB, 30\u00a0Haziran\u00a01930 tarihinde anonim \u015firket stat\u00fcs\u00fcnde kurulmu\u015f ve 3\u00a0Ekim\u00a01931 tarihinde Ankara\u2019da faaliyetlerine ba\u015flam\u0131\u015ft\u0131r.<\/li>\n<li>TCMB\u2019nin sermayesi 25.000 T\u00fcrk liras\u0131 olup, hisseleri (A), (B), (C) ve (D) s\u0131n\u0131flar\u0131na ayr\u0131lm\u0131\u015ft\u0131r. (A) s\u0131n\u0131f\u0131 hisse senetleri, TCMB sermayesinin y\u00fczde\u00a051\u2019inden a\u015fa\u011f\u0131 d\u00fc\u015fmemek ko\u015fuluyla Hazineye aittir.<\/li>\n<li>T\u00fcrkiye\u2019de T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi (TBMM)\u2019ne ait olan para basma yetkisi TBMM taraf\u0131ndan s\u00fcresiz olarak TCMB\u2019ye devredilmi\u015ftir. Bu do\u011frultuda, \u00fclkemizde banknot basma ve ihra\u00e7 imtiyaz\u0131 tek elden TCMB\u2019ye aittir.<\/li>\n<li>25\u00a0Nisan\u00a02001 tarihinde 1211 say\u0131l\u0131 TCMB Kanunu\u2019nda yap\u0131lan de\u011fi\u015fiklik ile TCMB\u2019nin temel amac\u0131 fiyat istikrar\u0131n\u0131 sa\u011flamak olarak belirlenmi\u015ftir. Bununla birlikte TCMB, fiyat istikrar\u0131n\u0131 sa\u011flama amac\u0131 ile \u00e7eli\u015fmemek kayd\u0131yla h\u00fck\u00fbmetin b\u00fcy\u00fcme ve istihdam politikalar\u0131n\u0131 desteklemekle g\u00f6revlendirilmi\u015ftir.<\/li>\n<li>2019 y\u0131l\u0131 sonu itibar\u0131yla, yurt i\u00e7inde 17 Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc ve \u00e7e\u015fitli illerde faaliyet g\u00f6steren 21 \u015eubesi; Frankfurt, Londra, New York, Washington, Pekin, Tokyo, Doha ve Kuala Lumpur\u2019daki temsilcilikleri b\u00fcnyesinde ekonomi m\u00fc\u015favirlikleri ve ata\u015felikleri bulunan TCMB, toplam 3.874 personeli bulunmaktad\u0131r.<\/li>\n<li>T\u00fcketici enflasyonu, 2019 y\u0131l\u0131nda \u00f6nemli \u00f6l\u00e7\u00fcde gerileyerek y\u0131l sonunda y\u00fczde\u00a011,8 olarak ger\u00e7ekle\u015fmi\u015ftir.<\/li>\n<li>2018 y\u0131l\u0131 vergi rekortmenleri listesine g\u00f6re TCMB 10.610.547.065,28 TL kurumlar vergisi ile T\u00fcrkiye\u2019de kurumlar vergisi rekortmeni olmu\u015ftu. Bu tutar \u00fclke olarak toplanan toplam kurumlar vergisinin %12,4\u2019\u00fcne tekab\u00fcl ediyor.<\/li>\n<li>Bu y\u0131l da kar\u0131 \u00fczerinden 11.051.920.643 TL kurumlar vergisi \u00f6demesi beklenmektedir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Merkezi Y\u00f6netim Bor\u00e7 \u0130statistikleri <\/strong>Yay\u0131mlanm\u0131\u015ft\u0131r.\n<ul>\n<li>Merkezi y\u00f6netim br\u00fct bor\u00e7 stoku\u00a030 Nisan 2020\u00a0tarihi itibar\u0131yla 1.575,6 milyar TL olarak ger\u00e7ekle\u015fmi\u015ftir.<\/li>\n<li>Bor\u00e7 stokunun 739,5 milyar TL tutar\u0131ndaki k\u0131sm\u0131 T\u00fcrk Liras\u0131 cinsi, 836,1 milyar TL tutar\u0131ndaki k\u0131sm\u0131 d\u00f6viz cinsi bor\u00e7lardan olu\u015fmaktad\u0131r.<\/li>\n<li>May\u0131s 2020 d\u00f6nemine ili\u015fkin rakamlar 22 Haziran 2020 tarihinde yay\u0131mlanacakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Bankalar Birli\u011fi<\/strong> salg\u0131nla m\u00fccadele kapsam\u0131nda al\u0131nan genel \u00f6nlemleri, bankalar\u0131n ald\u0131klar\u0131 finansal tedbirleri, tavsiye kararlar\u0131n\u0131 ve kendileri taraf\u0131ndan yap\u0131lan \u00e7al\u0131\u015fmalar\u0131 \u00f6zetleyen bir bilgi notu yay\u0131mlam\u0131\u015ft\u0131r.\n<ul>\n<li>5 May\u0131s tarihli Nota <a href=\"-bankacilik-sektorunce-alinan-koronavirus-onlem-ve-uygulamalari\/4505\" target=\"_blank\" rel=\"noopener noreferrer\">linkten<\/a> ula\u015fabilirsiniz.<\/li>\n<li>Ayr\u0131ca BDDK taraf\u0131ndan T\u00fcrk Bankac\u0131l\u0131k Sekt\u00f6r\u00fc Temel G\u00f6stergeler Raporu (Mart 2020) de kurumun web sayfas\u0131nda yay\u0131mlanm\u0131\u015ft\u0131r.<\/li>\n<li>T\u00fcrkiye Bankalar birli\u011fi Risk Merkezi, kredi ve di\u011fer finansal kurulu\u015flardan toplad\u0131\u011f\u0131 risk bilgileri \u00fczerinden haz\u0131rlad\u0131\u011f\u0131 istatistik raporlar\u0131n\u0131 kamuoyu ile payla\u015fm\u0131\u015ft\u0131r. Rapora <a href=\"https:\/\/www.riskmerkezi.org\/tr\/istatistikler\/23\" target=\"_blank\" rel=\"noopener noreferrer\">linkten<\/a> ula\u015fabilirsiniz<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>E. DI\u015e T\u0130CARET VE G\u00dcMR\u00dcK SAHASI<\/u><\/strong><\/p>\n<ul>\n<li>Ticaret Bakanl\u0131\u011f\u0131n\u0131n Covid-19 web sayfas\u0131 faydal\u0131 bilgileri bir araya getirmektedir.\n<ul>\n<li>Ticaret Bakanl\u0131\u011f\u0131nca salg\u0131n hastal\u0131k d\u00f6neminde ithalat, ihracat, i\u00e7 ticaret ve g\u00fcmr\u00fck i\u015flemlerine ili\u015fkin al\u0131nan \u00f6nlemleri, mevzuat d\u00fczenlemelerini ve duyurular\u0131 toplu olarak yay\u0131mlamak \u00fczere <a href=\"https:\/\/covid19.ticaret.gov.tr\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/covid19.ticaret.gov.tr<\/a> adresinde ayr\u0131 bir site olu\u015fturulmu\u015ftur.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Artan G\u00fcmr\u00fck Vergileri:<\/strong> \u00c7ok say\u0131da \u00fcr\u00fcne ilave g\u00fcmr\u00fck vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir.\n<ul>\n<li>11 May\u0131s 2020 tarihli Resm\u00ee Gazetede yay\u0131mlanan 2514 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile; yap\u0131 malzemeleri, beyaz e\u015fya \u00fcr\u00fcnleri, m\u00fccevherat, m\u00fczik aletleri gibi \u00e7ok say\u0131da \u00fcr\u00fcne ilave g\u00fcmr\u00fck vergisi getirilmi\u015ftir. Karar\u2019da d\u00f6nemler baz\u0131nda uygulanacak ilave g\u00fcmr\u00fck vergisi oranlar\u0131n\u0131 g\u00f6sterir Ek-1 ve Ek-2 olmak \u00fczere iki farkl\u0131 tablo yer almaktad\u0131r. 11.05.2020 \u2013 30.09.2020 tarihleri aras\u0131nda Ek-2 tabloda belirtilen oranlar, 01.10.2020 tarihinden itibaren ise Ek-1 tabloda belirtilen oranlar ge\u00e7erli olacakt\u0131r.<\/li>\n<li>Vergi art\u0131\u015f\u0131 m\u00fckerrer Resmi Gazete ile g\u00fcn i\u00e7inde art\u0131r\u0131ld\u0131\u011f\u0131 i\u00e7in y\u00fck\u00fcml\u00fclerin s\u00f6z konusu Karardan beyannamelerini tescil ederken haberdar olmamalar\u0131 nedeniyle, 11.05.2020 tarihinde tescil edilen ve B\u0130LGE sistemi taraf\u0131ndan \u0130GV hesaplanmam\u0131\u015f olan beyannameler i\u00e7in s\u00f6z konusu Karar uyar\u0131nca ek tahakkuk d\u00fczenlenmesi, ancak s\u00f6z konusu ek tahakkuklarla alakal\u0131 olarak ayr\u0131ca cezai bir i\u015flem yap\u0131lmamas\u0131na karar verilmi\u015ftir.<\/li>\n<li>Ek-1 tablo ile belirlenen ilave g\u00fcmr\u00fck vergisi oranlar\u0131n\u0131n Ek-2 tablo ile belirlenen ilave g\u00fcmr\u00fck vergisi oranlar\u0131na g\u00f6re daha d\u00fc\u015f\u00fck belirlendikleri g\u00f6r\u00fclmekte olup, vergi y\u00fck\u00fcn\u00fcn 01.10.2020 tarihinden itibaren bir miktar azalt\u0131laca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/li>\n<li>20 May\u0131s 2020 g\u00fcn\u00fc Resm\u00ee Gazetede yay\u0131mlanan 2565 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla da \u00e7ok say\u0131da \u00fcr\u00fcne y\u00f6nelik olarak ilave vergiler getirilmi\u015ftir. Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Karar\u0131n yay\u0131mland\u0131\u011f\u0131 g\u00fcn i\u00e7inde ilave g\u00fcmr\u00fck vergisi tahakkuku yap\u0131lmam\u0131\u015f e\u015fyaya ili\u015fkin ilave tahakkuklar verilmi\u015ftir.<\/li>\n<li>Karar\u0131n yay\u0131m\u0131 tarihinden \u00f6nce \u00fclkemize sevk edilmek \u00fczere bir ta\u015f\u0131mas\u0131 belgesi d\u00fczenlenerek y\u00fcklemesi yap\u0131lm\u0131\u015f olan e\u015fyan\u0131n en ge\u00e7 15 g\u00fcn i\u00e7inde ithale ili\u015fkin GB tescili yap\u0131l\u0131rsa Ek-2 yerine Ek-1\u2019de yer alan oranda ilave g\u00fcmr\u00fck vergisi tahsil edilir.<\/li>\n<li>17 Nisan 2020 tarih ve 2424 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla da \u00e7ok say\u0131da e\u015fyaya ili\u015fkin olarak ilave g\u00fcmr\u00fck vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015fti.<\/li>\n<\/ul>\n<\/li>\n<li>\u0130ngiltere Brexit sonras\u0131nda uygulanacak g\u00fcmr\u00fck vergisi oranlar\u0131na ili\u015fkin tarife yay\u0131mlam\u0131\u015ft\u0131r.\n<ul>\n<li><a href=\"https:\/\/www.gov.uk\/check-tariffs-1-january-2021\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.gov.uk\/check-tariffs-1-january-2021<\/a> \u0130ngiltere ile ticareti olan firmalar\u0131m\u0131z\u0131n \u00fcr\u00fcn kodlar\u0131yla 1.1.2021\u2019den itibaren ge\u00e7erli olacak tarifeye ili\u015fkin olarak vergi y\u00fck\u00fcml\u00fcl\u00fcklerini kontrol etmelerini tavsiye ederiz. \u00dclkemiz ile UK aras\u0131nda hali haz\u0131rda bir Serbest Ticaret Anla\u015fmas\u0131 bulunmamaktad\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0130hrac\u0131 yasak ve ihrac\u0131 kayda ba\u011fl\u0131 mallar<\/strong> ve \u00f6n izne ba\u011fl\u0131 mallar Tebli\u011fi g\u00fcncellenmi\u015ftir.\n<ul>\n<li>2020\/8 say\u0131l\u0131 \u0130hracat Tebli\u011fi ile yap\u0131lan d\u00fczenleme ile ihrac\u0131 yasak ve \u00f6n izne ba\u011fl\u0131 mallar listesinin 33-40 nolu sat\u0131rlar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.\n<ul>\n<li>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<\/ul>\n<\/li>\n<li>2020\/9 say\u0131l\u0131 \u0130hrac\u0131 Kayda Ba\u011fl\u0131 Mallara \u0130li\u015fkin Tebli\u011fin 35-38 nolu sat\u0131rlar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.\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<p><strong><u>F. D\u0130\u011eER MEVZUAT ALANI<\/u><\/strong><\/p>\n<ul>\n<li><strong>Yat\u0131r\u0131m Te\u015fviklerde ilave 1 y\u0131l s\u00fcre verilmi\u015ftir.<\/strong>\n<ul>\n<li>2012\/3305 say\u0131l\u0131 Ana Kararnameye eklenen ge\u00e7ici 14\u2019\u00fcnc\u00fc maddeyle yat\u0131r\u0131mlar\u0131n tamamlanabilmesi i\u00e7in talep edilmesi halinde 1 y\u0131la kadar ilave s\u00fcre verilebilecektir.<\/li>\n<li>Bu hak yar\u0131m kalan veya tamamlanmayan yat\u0131r\u0131mlardan 11 Mart 2020 tarihinde \u00f6ce d\u00fczenlenen ve devam eden yat\u0131r\u0131mlar\u0131n tamamlanabilmesini teminen verilmektedir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Sigortac\u0131l\u0131k Y\u00f6netmeli\u011fine \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/strong>\n<ul>\n<li>9 May\u0131s 2020 tarihli Resm\u00ee Gazetede yay\u0131mlanm\u0131\u015ft\u0131r.<\/li>\n<li>Sigorta s\u00f6zle\u015fmeleri ister do\u011frudan ister sigorta acentesi vas\u0131tas\u0131yla olsun, taraflar\u0131n bir araya gelmeksizin uzla\u015fmalar\u0131na imk\u00e2n sa\u011flayan her t\u00fcrl\u00fc ileti\u015fim arac\u0131 kullan\u0131larak akdedilebilecektir. Bu kapsamda mesafeli s\u00f6zle\u015fme akdetmek isteyenlerin, i\u015fi y\u00fcr\u00fctebilecek \u015fekilde gerekli organizasyon ve teknik alt yap\u0131ya sahip olmas\u0131 gerekir.<\/li>\n<li>\u0130kinci \u00f6nemli bir d\u00fczenleme ise sekt\u00f6rde ciddi tart\u0131\u015fmalara sebebiyet vermi\u015ftir. Y\u00f6netmeli\u011fin <em>\u201cmal ve hizmet sat\u0131\u015f\u0131 ile ba\u011flant\u0131l\u0131 olarak sunulan sigortalar\u201d<\/em> ba\u015fl\u0131kl\u0131 10 ncu maddesine g\u00f6re asli i\u015fi sigorta arac\u0131l\u0131\u011f\u0131 olmayan i\u015fletmeler, sunduklar\u0131 mal ve hizmetlerle birlikte, Y\u00f6netmelikte say\u0131lan \u015fartlar\u0131n tamam\u0131n\u0131 sa\u011flamak suretiyle sigorta hizmeti sunabileceklerdir.<\/li>\n<li>Son olarak Y\u00f6netmelikte uzaktan sat\u0131\u015f cihazlar\u0131 ile pazarlama konusunda da de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Kiosk, web sayfas\u0131, mobil uygulamalar ile bu i\u015flemler yap\u0131labilmektedir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u00d6zel Tiyatro Projelerine Devlet Yard\u0131m\u0131 Uygulamas\u0131:<\/strong> \u00d6zel tiyatrolar\u0131n projelerine verilecek yard\u0131mlara ili\u015fkin Y\u00f6netmelik de\u011fi\u015ftirilerek yap\u0131lacak yard\u0131mlar\u0131n miktar\u0131 art\u0131r\u0131lm\u0131\u015f ve Covid-19 sebebiyle kolayl\u0131klar sa\u011flanm\u0131\u015ft\u0131r.\n<ul>\n<li>Bu desteklerden K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131nca olu\u015fturulan sisteme kay\u0131tl\u0131 tiyatrolar ile sanat\u00e7\u0131 tan\u0131tma kart\u0131 sahibi ger\u00e7ek ki\u015filer yararlanmaktad\u0131r.<\/li>\n<li>Ba\u015fvurular her y\u0131l 1-31 Temmuz aras\u0131nda yap\u0131lmaktad\u0131r.<\/li>\n<li>Tiyatrolara projelerinin %70\u2019ine kadar ve 150.000TLY\u2019ye kadar yard\u0131m yap\u0131labilmektedir.<\/li>\n<li>5 May\u0131s tarihli Y\u00f6netmelik de\u011fi\u015fikli\u011fiyle, 2019-2020 sana sezonunda yerine getirilmesi gereken asgari sergilenme say\u0131lar\u0131 \u015fart\u0131 aranmayacakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Covid 19 kapsam\u0131nda rahatlat\u0131c\u0131, d\u00fczenleyici baz\u0131 mevzuat de\u011fi\u015fiklikleri yap\u0131lm\u0131\u015ft\u0131r. <\/strong>\n<ul>\n<li><strong>D\u00f6viz b\u00fcrosu<\/strong> olan bilinen yetkili m\u00fcesseseler i\u00e7in rapor tarihleri uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n 14 May\u0131s 2020 tarihli duyurusuna g\u00f6re; 2019 y\u0131l\u0131 Kurumlar Vergisi beyannamelerinin verilmesine ili\u015fkin s\u00fcrelerin uzat\u0131lmas\u0131na ba\u011fl\u0131 olarak yetkili m\u00fcesseselerin 2019 y\u0131l\u0131na ili\u015fkin bilan\u00e7o ve kar\/zarar tablolar\u0131n\u0131n Bakanl\u0131\u011f\u0131m\u0131za g\u00f6nderilme s\u00fcresi 15 Haziran 2020 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Bilindi\u011fi \u00fczere, T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u2019a \u0130li\u015fkin 2018-32\/45 Say\u0131l\u0131 Tebli\u011f&#8217;in 19 uncu maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca yetkili m\u00fcesseselerin y\u0131ll\u0131k bilan\u00e7o ve kar\/zarar tablolar\u0131n\u0131n onayl\u0131 \u00f6rneklerini ilgili olduklar\u0131 y\u0131l\u0131 takip eden y\u0131l\u0131n en ge\u00e7 Nisan ay\u0131 sonuna kadar Bakanl\u0131\u011fa g\u00f6ndermeleri gerekmektedir. Dolay\u0131s\u0131yla; normal \u015fartlarda her y\u0131l\u0131n Nisan ay\u0131 i\u00e7erisinde herhangi bir uyar\u0131 veya bildirime gerek kalmaks\u0131z\u0131n \u00f6nceki y\u0131la ili\u015fkin bilan\u00e7o ve kar\/zarar tablolar\u0131n\u0131n onayl\u0131 \u00f6rneklerinin Bakanl\u0131\u011fa g\u00f6nderilmesi zorunlulu\u011fu bulunmaktad\u0131r.<\/li>\n<li>14 May\u0131s tarihli Resm\u00ee Gazetede yay\u0131mlanan Tebli\u011fler ile karayolu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda taban &amp; tavan \u00fccret uygulamas\u0131na ve maliyet tavanlar\u0131na ili\u015fkin d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.\n<ul>\n<li>Tebli\u011fin amac\u0131, D\u00fcnya Sa\u011fl\u0131k \u00d6rg\u00fct\u00fc taraf\u0131ndan pandemi ilan edilen COVID-19 salg\u0131n\u0131 nedeniyle uygulanan tedbirler sonucunda karayoluyla yurti\u00e7i yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan firmalar\u0131n \u00fcstlenmek zorunda kald\u0131klar\u0131 ilave maliyetler dikkate al\u0131narak, karayoluyla yurti\u00e7i yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 alan\u0131nda, 31 Temmuz 2020 tarihine kadar uygulanmak \u00fczere taban ve Tebli\u011f ekinde yer alan tavan \u00fccret tarifesini belirlemektir.<\/li>\n<li>Tebli\u011f ile belirlenen tavan \u00fccret tarifesine Katma De\u011fer Vergisi (KDV) dahildir.<\/li>\n<li>Ayr\u0131ca ikinci bir Tebli\u011f ile karayolu ile yurt i\u00e7i yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan i\u015fletmelere ilave kolayl\u0131klar sa\u011flanm\u0131\u015ft\u0131r. Tebli\u011fin amac\u0131, D\u00fcnya Sa\u011fl\u0131k \u00d6rg\u00fct\u00fc taraf\u0131ndan pandemi ilan edilen COVID-19 salg\u0131n\u0131 nedeniyle uygulanan tedbirler sonucunda karayoluyla yurt i\u00e7i yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan firmalar\u0131m\u0131z\u0131n \u00fcstlenmek zorunda kald\u0131klar\u0131 ilave maliyetler dikkate al\u0131narak, karayolu yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 alan\u0131nda terminal i\u015fletmecili\u011fi yapmaya yetkili olan T1 ve T2 yetki belgesi sahibi i\u015fletmecilerin, terminallerden \u00e7\u0131k\u0131\u015f yapan ta\u015f\u0131tlar ile terminal alan\u0131 i\u00e7erisinde bulunan otoparklar\u0131 kullanan ta\u015f\u0131tlardan alabilecekleri tavan \u00fccretlerini belirlemektir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Paket Tur Y\u00f6netmeli\u011fine<\/strong> a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenerek iadeye ili\u015fkin 14 g\u00fcn kural\u0131 ve uygulanacak y\u00f6ntemler a\u00e7\u0131lanm\u0131\u015ft\u0131r.\n<ul>\n<li>\u201cCovid-19 salg\u0131n\u0131 nedeniyle s\u00f6zle\u015fmenin feshi<\/li>\n<li>Ge\u00e7ici Madde 1- Bu Y\u00f6netmeli\u011fin 16 nc\u0131 maddesi kapsam\u0131nda yap\u0131lan bedel iadelerinin, fesih bildiriminin paket tur d\u00fczenleyicisi veya arac\u0131s\u0131na ula\u015fmas\u0131ndan itibaren <strong>on d\u00f6rt g\u00fcn<\/strong> i\u00e7erisinde yap\u0131lmas\u0131 esast\u0131r. Ancak, COV\u0130D-19 salg\u0131n\u0131 nedeniyle, 5 \u015eubat 2020 tarihinden itibaren ifas\u0131 \u00f6ng\u00f6r\u00fclen ve hava yolu ile ula\u015ft\u0131rma i\u00e7eren paket tur s\u00f6zle\u015fmelerine ili\u015fkin bedel iadelerinde, paket tur d\u00fczenleyicisi veya arac\u0131s\u0131 taraf\u0131ndan hava ta\u015f\u0131ma i\u015fletmelerine \u00f6denip belgelendirilen u\u00e7u\u015f bedeli, u\u00e7u\u015f yasa\u011f\u0131 kalkt\u0131ktan sonraki altm\u0131\u015f\u0131nc\u0131 g\u00fcn\u00fc izleyen on d\u00f6rt g\u00fcn i\u00e7erisinde kat\u0131l\u0131mc\u0131ya iade edilir.<\/li>\n<li>Kat\u0131l\u0131mc\u0131n\u0131n bilgilendirilmesi ve a\u00e7\u0131k onay\u0131n\u0131n al\u0131nmas\u0131 ko\u015fuluyla, \u00f6denmesi zorunlu vergi, har\u00e7 ve benzeri yasal y\u00fck\u00fcml\u00fcl\u00fcklerden do\u011fan masraflar hari\u00e7 olmak \u00fczere kat\u0131l\u0131mc\u0131n\u0131n \u00f6demi\u015f oldu\u011fu bedel, u\u00e7u\u015f yasa\u011f\u0131 kalkt\u0131ktan sonraki altm\u0131\u015f\u0131nc\u0131 g\u00fcn\u00fc izleyen on d\u00f6rt g\u00fcn i\u00e7erisinde iade edilir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Haziran ay\u0131na ili\u015fkin geli\u015fmeleri de sizlere duyurmaya devam ediyor olaca\u011f\u0131z. Ayr\u0131ca May\u0131s ay\u0131 geli\u015fmelerini \u0130ngilizce olarak da sizlerle payla\u015f\u0131yor 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><em>Katk\u0131lar\u0131 i\u00e7in te\u015fekk\u00fcrler say\u0131n Dr. Ahmet Feyzio\u011flu &amp; Yasemin G\u00fcndo\u011fdu<\/em><\/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\/2020-62-May\u0131s-\u00f6zet_af-V2.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' >Download PDF<\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcm toplum baz\u0131nda bu salg\u0131n\u0131n yay\u0131l\u0131m h\u0131z\u0131n\u0131 \u00f6nlemek ad\u0131na ba\u015fta sa\u011fl\u0131k olmak \u00fczere ekonomik, hukuksal ve sosyal olarak bir\u00e7ok tedbir ve \u00f6nlem kararlar\u0131 al\u0131n\u0131yor. En son Nisan ay\u0131 geli\u015fmelerini sizler i\u00e7in \u00f6zetlemi\u015ftik. \u015eimdi de May\u0131s ay\u0131 i\u00e7erisinde ger\u00e7ekle\u015fen \u00f6nemli mali konular\u0131 vergi, sosyal g\u00fcvenlik ve di\u011fer mevzuat de\u011fi\u015fmeleri ba\u015fl\u0131klar\u0131 alt\u0131nda \u00f6zet olarak sizlerin dikkatinize sunmak isteriz.<\/p>\n","protected":false},"author":3,"featured_media":2498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,61,55],"tags":[],"class_list":["post-2844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2020tr-sirkuler","category-covidtr","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 May\u0131s Ay\u0131 \u00d6zet Mali\/Vergisel D\u00fczenlemeler<\/title>\n<meta name=\"description\" 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