{"id":2861,"date":"2020-05-15T09:00:55","date_gmt":"2020-05-15T06:00:55","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2861"},"modified":"2020-11-23T18:57:05","modified_gmt":"2020-11-23T15:57:05","slug":"2020-mayis-ayi-ilk-15-gunluk-ozet-mali-vergisel-duzenlemeler","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/2020-mayis-ayi-ilk-15-gunluk-ozet-mali-vergisel-duzenlemeler\/","title":{"rendered":"2020 May\u0131s Ay\u0131 \u0130lk 15 G\u00fcnl\u00fck \u00d6zet Mali\/Vergisel D\u00fczenlemeler"},"content":{"rendered":"<p><strong>\u00a0<\/strong><strong>No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2020-58<\/strong><\/p>\n<p><strong>Tarih\u00a0\u00a0\u00a0\u00a0 :<\/strong> 15 May\u0131s 2020<\/p>\n<p><strong>Konu\u00a0\u00a0\u00a0\u00a0 :<\/strong> May\u0131s Ay\u0131 \u0130lk 15 G\u00fcnl\u00fck \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 ay\u0131ndan sonra Nisan 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 kutsal Ramazan ay\u0131 ile birlikte \u00fclke olarak \u00f6nemli bir imtihandan 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>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\u0131nm\u0131\u015ft\u0131r. 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\/\">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 vergileme alan\u0131nda yap\u0131labilecek kolayl\u0131klar\u0131, bu d\u00f6nemde uygulanmas\u0131 gereken yarat\u0131c\u0131 maliye politika \u00f6nerilerini, \u015firketlerin tedarik\u00e7ileri ve ekosistemleri i\u00e7in yapt\u0131klar\u0131 iyi uygulama \u00f6rnekleri bu kapsamda ele al\u0131nabilecek \u00f6neriler. Sizlerden de hem konu \u00f6nerisi hem de bu t\u00fcr uzmanl\u0131k \u00e7al\u0131\u015fmalar\u0131n\u0131z\u0131 daha geni\u015f bir okuyucu kitlesine ula\u015ft\u0131rmak \u00fczere bekleriz.<\/p>\n<p>Ayr\u0131ca, \u00fcniversitede okuyan gen\u00e7ler i\u00e7in bir yar\u0131\u015fma d\u00fczenliyoruz. Covid-19 kapsam\u0131nda yap\u0131labilecek vergi politikas\u0131 ve kamu maliye politikas\u0131 \u00f6nerilerini alaca\u011f\u0131z. 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.<\/p>\n<p>\u015eimdi may\u0131s ay\u0131 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>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>\u00a0<\/strong><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>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 Gazete&#8217;de 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\/\">2020-56<\/a> numaral\u0131 sirk\u00fclerde payla\u015f\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Elektronik Tebligat Sistemine <\/strong>ili\u015fkin bro\u015f\u00fcr G\u0130B taraf\u0131ndan 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>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><strong>\u00a0<\/strong>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\">http:\/\/www.edefter.gov.tr\/anasayfa.html<\/a> adresinden ula\u015fabilirsiniz.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>VERG\u0130 KONUSUNDA BEKLEYEN TEBL\u0130\u011e TASLAKLARI<\/strong><\/p>\n<ul>\n<li><strong>311 nolu Gelir Vergisi Genel Tebli\u011f Tasla\u011f\u0131 hen\u00fcz yay\u0131mlanmam\u0131\u015ft\u0131r. <\/strong>\n<ul>\n<li><strong>\u00a0<\/strong>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 yay\u0131mlanmas\u0131 \u00f6nem arz etmektedir.<\/li>\n<\/ul>\n<\/li>\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><strong>\u00a0<\/strong>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\/\">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>Ar-Ge &amp; \u0130novasyon <\/u><\/strong><\/p>\n<ul>\n<li><strong>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 may\u0131s 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 May\u0131s ay\u0131 sonuna kadar g\u00f6nderilmesi gerekmektedir.<\/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><u>Sosyal G\u00fcvenlik<\/u><\/strong><\/p>\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<\/ul>\n<p><strong>D\u0130\u011eER ERTELEMELER<\/strong><\/p>\n<ul>\n<li><strong>\u00a0<\/strong><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>F\u0130NANS<\/u><\/strong><\/p>\n<ul>\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><strong>\u00a0<\/strong>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>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=\"https:\/\/www.tbb.org.tr\/tr\/bankacilik\/arastirma-ve-yayinlar\/infografikler\/infografik:-bankacilik-sektorunce-alinan-koronavirus-onlem-ve-uygulamalari\/4505\">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\">linkten<\/a> ula\u015fabilirsiniz.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p><strong><u>DI\u015e T\u0130CARET VE G\u00dcMR\u00dcK <\/u><\/strong><\/p>\n<ul>\n<li><strong>\u00a0<\/strong><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>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>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><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>\u00a0<\/strong><strong><u>D\u0130\u011eER MEVZUAT<\/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><strong>\u00a0<\/strong>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>\u00a0<\/strong><strong>Sigortac\u0131l\u0131k Y\u00f6netmeli\u011fine \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/strong>\n<ul>\n<li><strong>\u00a0<\/strong>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>\u00a0<\/strong><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>May\u0131s ay\u0131n\u0131n tamam\u0131yla 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><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<\/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\/05\/2020-58-May\u0131s-ilk-yar\u0131.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","protected":false},"excerpt":{"rendered":"<p>\u00c7ok yo\u011fun ve belki de hayat\u0131m\u0131zda ilk defa bu kadar uzun bir s\u00fcre evde ge\u00e7irdi\u011fimiz mart ay\u0131ndan sonra Nisan 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 kutsal Ramazan ay\u0131 ile birlikte \u00fclke olarak \u00f6nemli bir imtihandan 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. 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":[60,55],"tags":[],"class_list":["post-2861","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 May\u0131s Ay\u0131 \u0130lk 15 G\u00fcnl\u00fck \u00d6zet Mali\/Vergisel D\u00fczenlemeler<\/title>\n<meta name=\"description\" content=\"2020 May\u0131s Ay\u0131 \u0130lk 15 G\u00fcnl\u00fck \u00d6zet Mali\/Vergisel 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