{"id":2865,"date":"2020-05-12T09:00:31","date_gmt":"2020-05-12T06:00:31","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2865"},"modified":"2020-11-23T18:59:30","modified_gmt":"2020-11-23T15:59:30","slug":"vergi-ihtilaflari-ilan-ve-reklam-vergisi","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/vergi-ihtilaflari-ilan-ve-reklam-vergisi\/","title":{"rendered":"Vergi \u0130htilaflar\u0131 \u2013 \u0130lan ve Reklam Vergisi"},"content":{"rendered":"<p><strong><em>Taxademy B\u00fclten <\/em><\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong>No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2020-57<\/strong><\/p>\n<p><strong>Tarih\u00a0\u00a0 :<\/strong> 12 May\u0131s 2020<\/p>\n<p><strong>Konu\u00a0 :<\/strong> Vergi \u0130htilaflar\u0131 \u2013 \u0130lan ve Reklam Vergisi<\/p>\n<p>Merhaba, Dan\u0131\u015ftay taraf\u0131ndan verilen kanun yarar\u0131na bozma karar\u0131 sonras\u0131nda organize sanayi b\u00f6lgelerinde yer alan m\u00fckellefler taraf\u0131ndan at\u0131labilecek ad\u0131mlar, karar\u0131n hukuki niteli\u011fi ve ilan &amp; reklam vergisinin mevcut durumu hakk\u0131nda sizlere bilgi vermek istiyoruz.<\/p>\n<p>Vergi ihtilaflar\u0131 serimizin haz\u0131rlanmas\u0131nda deste\u011finden \u00f6t\u00fcr\u00fc vergi avukat\u0131 say\u0131n \u0130lhan Culha\u2019ya te\u015fekk\u00fcr ediyoruz.<\/p>\n<p>B\u00fcltenlerimizden faydaland\u0131\u011f\u0131n\u0131z\u0131 umuyor sayg\u0131lar sunuyoruz<em>. (Sadece T\u00fcrk\u00e7e\/\u0130ngilizce ayl\u0131k veya 10 g\u00fcnl\u00fck \u00f6zetler almak istiyorsan\u0131z bize bilgi vermeniz yeterlidir.)<\/em><\/p>\n<p><em>\u00a0<\/em><em>O zaman ba\u015flayal\u0131m, \u00f6nce karar sonra da hukuki niteli\u011fiyle. <\/em><\/p>\n<ul>\n<li>Organize Sanayi B\u00f6lgelerinde <strong>\u0130lan ve Reklam Vergisi<\/strong> \u00f6demesi hakk\u0131nda Dan\u0131\u015ftay Kanun Yarar\u0131na Bozma Karar\u0131 vermi\u015ftir.\n<ul>\n<li>Karar 14.03.2020 tarihli Resm\u00ee Gazetede yay\u0131mlanm\u0131\u015ft\u0131r. Dan\u0131\u015ftay 9. Dairesi\u2019nin Esas: 2018\/154, Karar: 2019\/4849 numaral\u0131 karar\u0131yla, Organize Sanayi B\u00f6lgelerinde bulunan i\u015fyerlerinin ast\u0131\u011f\u0131 her t\u00fcrl\u00fc ilan ve reklam nedeniyle do\u011fan ilan ve reklam vergisinin al\u0131nmas\u0131 hususunda ilgili belediyelerin yetkisinin bulunmad\u0131\u011f\u0131, s\u00f6z\u00fc edilen ilan ve reklam gelirlerinin ilgili mevzuat gere\u011fince Organize Sanayi B\u00f6lgelerine tahsis edildi\u011fine karar verilmi\u015ftir.<\/li>\n<li>Buna g\u00f6re, organize sanayi b\u00f6lgelerinde yer alan i\u015fyerlerinde as\u0131lan her t\u00fcrl\u00fc reklama ili\u015fkin tabela vb panolar nedeniyle Belediyeler taraf\u0131ndan ilan ve reklam vergisi tahsil edilemeyecek, ilan ve reklam gelirleri ilgili Organize Sanayi B\u00f6lgesi (OSB) y\u00f6netimi taraf\u0131ndan kendi mevzuatlar\u0131 \u00e7er\u00e7evesinde tahsil edilmeye devam edilecektir.<\/li>\n<li><strong>Mevcut Uygulama:<\/strong> Bilgi ama\u00e7l\u0131 olarak 2020 y\u0131l\u0131nda \u0130stanbul B\u00fcy\u00fck\u015fehir Belediyesi taraf\u0131ndan al\u0131nan ilan ve reklam vergilerine ili\u015fkin vergileme unsurlar\u0131, \u00fccretler ve grupland\u0131rma listesi <a href=\"https:\/\/www.ibb.istanbul\/Uploads\/2019\/12\/2020-Yili-ilan-Reklam-Vergi-ve-ucret-Tarifesi.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">linkte<\/a> yer almaktad\u0131r.\n<ul>\n<li>\u0130lan Reklam Vergisinin beyan d\u00f6nemi her y\u0131l 01 Ocak \u2013 31 Ocak tarihleri aras\u0131ndad\u0131r.<\/li>\n<li>Sabit ilan ve reklamlar\u0131n (her \u00e7e\u015fit levha, yaz\u0131, resim, ara\u00e7 \u00fczeri vb. reklamlar) s\u00fcresi 6 aydan, ge\u00e7ici reklam (bez afi\u015fler) unsurlar\u0131nda ise; reklam\u0131n s\u00fcresi 1 haftadan az olursa vergi miktar\u0131n\u0131n yar\u0131s\u0131 al\u0131n\u0131r. 6 ay\u0131 ge\u00e7en s\u00fcreler 1 y\u0131l, hafta kesirleri de tam hafta say\u0131l\u0131r.<\/li>\n<li>Her t\u00fcrl\u00fc gazete, dergi ve kitaplarda yap\u0131lan ilan ve reklamlar, ger\u00e7ek ki\u015filerin ikametgahlar\u0131n\u0131n i\u00e7 veya d\u0131\u015f kap\u0131lar\u0131na konan ve kimliklerini g\u00f6steren levhalar, ve i\u015fletmelerin i\u015ftigal veya imal konusu maddelerinin ambalajlar\u0131 \u00fczerinde bulunan ve kendi i\u015flerine ait ilan ve reklamlar\u0131 ile ambalaj muhtevas\u0131ndan olan prospekt\u00fcs ve tarifnameler vergiden m\u00fcstesnad\u0131r.<\/li>\n<li>Ayr\u0131ca belirtmek gerekirse salg\u0131n nedeniyle al\u0131nan \u00f6nlemlerden bir tanesi de ilan ve reklam vergisiyle ilgilidir. 7244 say\u0131l\u0131 Kanuna g\u00f6re <em>\u201cfaaliyetleri durdurulan veya faaliyette bulunamayan i\u015fletmelerin y\u0131ll\u0131k ilan ve reklam vergileri ile y\u0131ll\u0131k \u00e7evre temizlik vergilerinin, faaliyetleri durdurulan veya faaliyette bulunulamayan d\u00f6nemlere isabet eden k\u0131sm\u0131 al\u0131nmayacakt\u0131r.\u201d<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>B\u0130LG\u0130 KUTUSU<\/strong><\/p>\n<p>4562 say\u0131l\u0131 Organize Sanayi B\u00f6lgeleri Kanunu, OSB\u2019leri \u201cSanayinin uygun g\u00f6r\u00fclen alanlarda yap\u0131lanmas\u0131n\u0131 sa\u011flamak, \u00e7arp\u0131k sanayile\u015fme ve \u00e7evre sorunlar\u0131n\u0131 \u00f6nlemek, kentle\u015fmeyi y\u00f6nlendirmek, kaynaklar\u0131 rasyonel kullanmak, bilgi ve bili\u015fim teknolojilerinden yararlanmak, sanayi t\u00fcrlerinin belirli bir plan d\u00e2hilinde yerle\u015ftirilmesi ve geli\u015ftirilmesi amac\u0131yla; s\u0131n\u0131rlar\u0131 tasdik edilmi\u015f arazi par\u00e7alar\u0131n\u0131n imar planlar\u0131ndaki oranlar d\u00e2hilinde gerekli idari, sosyal ve teknik altyap\u0131 alanlar\u0131 ile k\u00fc\u00e7\u00fck imalat ve tamirat, ticaret, e\u011fitim ve sa\u011fl\u0131k alanlar\u0131, teknoloji geli\u015ftirme b\u00f6lgeleri ile donat\u0131l\u0131p planl\u0131 bir \u015fekilde ve belirli sistemler dahilinde sanayi i\u00e7in tahsis edilmesiyle olu\u015fturulan ve bu Kanun h\u00fck\u00fcmlerine g\u00f6re i\u015fletilen mal ve hizmet \u00fcretim b\u00f6lgeleri\u201d olarak tan\u0131mlamaktad\u0131r.<\/p>\n<p>D\u00fcnyada ilk ABD\u2019de ba\u015flayan ve h\u0131zla yay\u0131lan sanayi parklar\u0131 OSB\u2019lerin ilk temellerini olu\u015fturmu\u015ftur.<\/p>\n<p>\u00dclkemizde hali haz\u0131rda 334 OSB bulunmaktad\u0131r. Bu OSB\u2019ler t\u00fcrlerine g\u00f6re Karma, \u0130htisas, \u00d6zel OSB, tar\u0131ma dayal\u0131 ihtisas OSB ve islah OSB olmak \u00fczere 5 t\u00fcre ayr\u0131lmaktad\u0131r.<\/p>\n<ul>\n<li>Karar\u0131n <strong>hukuki niteli\u011fine<\/strong> ili\u015fkin bir de\u011ferlendirme yapmak gerekirse;\n<ul>\n<li>Dan\u0131\u015ftay\u2019\u0131n vermi\u015f oldu\u011fu karar bir <em>Kanun Yarar\u0131na Bozma<\/em> karar\u0131d\u0131r. Kanun Yarar\u0131na Bozma yolu \u0130dari Yarg\u0131lama Usul\u00fc Kanununun 51 inci maddesinde d\u00fczenlenmi\u015f bir ola\u011fan\u00fcst\u00fc kanun yoludur.<\/li>\n<li>\u0130lgili maddede; idare ve vergi mahkemeleri ile b\u00f6lge idare mahkemelerinin kesin olarak verdi\u011fi kararlar ile istinaf veya temyiz incelemesinden ge\u00e7meden kesinle\u015fmi\u015f bulunan kararlardan niteli\u011fi bak\u0131m\u0131ndan y\u00fcr\u00fcrl\u00fckteki hukuka ayk\u0131r\u0131 bir sonucu ifade edenlerin, ilgili bakanl\u0131klar\u0131n g\u00f6sterece\u011fi l\u00fczum \u00fczerine veya kendili\u011finden Ba\u015fsavc\u0131 taraf\u0131ndan kanun yarar\u0131na temyiz olunabilece\u011fi ifade edilmektedir.<\/li>\n<li>Yine Kanun maddesinde, Kanun yarar\u0131na bozma karar\u0131n\u0131n, daha \u00f6nce kesinle\u015fmi\u015f olan merci karar\u0131n\u0131n hukuki sonu\u00e7lar\u0131n\u0131 kald\u0131rmayaca\u011f\u0131 belirtilmektedir.<\/li>\n<li>Yani, bu karar, niteli\u011fi gere\u011fi mevcut kesinle\u015fmi\u015f karar\u0131n h\u00fck\u00fcmlerini ortadan kald\u0131rmayacakt\u0131r. Mevcut olayda, davay\u0131 a\u00e7an firma ad\u0131na Mahkemenin verdi\u011fi Ret karar\u0131 ge\u00e7erlili\u011fini koruyacakt\u0131r<\/li>\n<li>Kanun Yarar\u0131na Bozma yolu ola\u011fan kanun yollar\u0131ndan de\u011fil, ola\u011fan\u00fcst\u00fc kanun yollar\u0131ndand\u0131r.<\/li>\n<li>Getirili\u015f amac\u0131, hatal\u0131 \u015fekilde kesinle\u015fti\u011fi anla\u015f\u0131lan bir karar\u0131n sonraki olaylara emsal olmamas\u0131 i\u00e7in Dan\u0131\u015ftay Ba\u015fsavc\u0131l\u0131\u011f\u0131 ve ilgili Dan\u0131\u015ftay Dairesince de\u011ferlendirilmesinin istenilmesidir. Bu nedenledir ki bu kararlar Resm\u00ee Gazetede yay\u0131mlan\u0131r.<\/li>\n<li>Mahkemeleri ve hakimleri ba\u011flay\u0131c\u0131l\u0131\u011f\u0131 bulunmasa da genel itibariyle Mahkemelerde Kanun Yarar\u0131na Bozma kararlar\u0131na uyma e\u011filiminin yayg\u0131n oldu\u011fu g\u00f6zlenmektedir. Dolay\u0131s\u0131yla bu karar do\u011frultusunda emsal dosyalarda, yetki y\u00f6n\u00fcnden yetkisiz idare i\u015flemi nedeniyle iptal\/kabul kararlar\u0131 verilmesi \u00e7ok muhtemeldir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>M\u00fckellef Ne Yapmal\u0131:<\/strong> Kararla ilgili olarak m\u00fckelleflerin yapmas\u0131 gereken y\u00f6ntemler ne olabilir?\n<ul>\n<li>Dan\u0131\u015ftay 9. Dairesinin s\u00f6z konusu Kanun Yarar\u0131na Bozma karar\u0131 sonras\u0131, Belediyelerin Organize Sanayi B\u00f6lgelerinde ilan ve reklam vergisi tahsil yetkilerine dair \u00e7ok\u00e7a uyu\u015fmazl\u0131k \u00e7\u0131kmas\u0131 beklenmektedir.<\/li>\n<li>Benzer \u015fekilde Organize Sanayi B\u00f6lgelerinde faaliyette bulunan m\u00fckellefler ad\u0131na Belediyelerce ilan ve reklam vergisi tahsil edilmek istenilmesi durumunda, vergi mahkemeleri \u00f6n\u00fcnde ihtilaf konusu yap\u0131lmak suretiyle vergiye ili\u015fkin i\u015flemlerin iptal edilmesi muhtemeldir.<\/li>\n<li>Kanun Yarar\u0131na Bozma karar\u0131n\u0131n ilk derece mahkemelerince benimsenmesi ve yayg\u0131nla\u015fmas\u0131 durumunda art\u0131k belediyelerin Organize Sanayi b\u00f6lgelerinde ilan ve reklam vergisi tahsil edebilmeleri pek m\u00fcmk\u00fcn olamayacakt\u0131r. Bu durumda ise. Organize Sanayi B\u00f6lgelerinde ilan ve reklam vergisinin hangi kurum taraf\u0131ndan ne \u015fekilde tahsil edilece\u011fine dair bir bo\u015fluk olu\u015faca\u011f\u0131 da a\u00e7\u0131kt\u0131r. Bu bo\u015flu\u011fun nas\u0131l doldurulaca\u011f\u0131n\u0131 hep birlikte g\u00f6rece\u011fiz.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Konuyla 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>Te\u015fekk\u00fcrler \u0130lhan \u00c7ulha (Avukat \u2013 Eski Vergi H\u00e2kimi- <a href=\"mailto:ilhan.culha@ia.com.tr\">ilhan.culha@ia.com.tr<\/a>)<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<p>\u015eaban K\u00fc\u00e7\u00fck<\/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\/2020-57-vergi-ihtilaflar\u0131-ilan-ve-reklam-1.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>Dan\u0131\u015ftay taraf\u0131ndan verilen kanun yarar\u0131na bozma karar\u0131 sonras\u0131nda organize sanayi b\u00f6lgelerinde yer alan m\u00fckellefler taraf\u0131ndan at\u0131labilecek ad\u0131mlar, karar\u0131n hukuki niteli\u011fi ve ilan &#038; reklam vergisinin mevcut durumu hakk\u0131nda sizlere bilgi vermek istiyoruz. Detaylar\u0131 b\u00fcltenimizde okurlar\u0131n\u0131za sunar\u0131z.<\/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-2865","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>Vergi \u0130htilaflar\u0131 \u2013 \u0130lan ve Reklam Vergisi | IA | Accounting | Payroll | Tax | Paralegal | Audit<\/title>\n<meta name=\"description\" content=\"Vergi \u0130htilaflar\u0131 \u2013 \u0130lan ve Reklam Vergisi\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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