{"id":3181,"date":"2021-12-14T19:21:34","date_gmt":"2021-12-14T16:21:34","guid":{"rendered":"https:\/\/ia.com.tr\/?p=3181"},"modified":"2021-12-14T19:21:34","modified_gmt":"2021-12-14T16:21:34","slug":"7338-sayili-kanunla-kdv-otv-ve-kurumlar-vergisi-kanununda-yapilan-duzenlemeler","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/7338-sayili-kanunla-kdv-otv-ve-kurumlar-vergisi-kanununda-yapilan-duzenlemeler\/","title":{"rendered":"7338 Say\u0131l\u0131 Kanunla KDV, \u00d6TV ve Kurumlar Vergisi Kanunu\u2019nda Yap\u0131lan D\u00fczenlemeler"},"content":{"rendered":"

Konu:<\/strong> 7338 Say\u0131l\u0131 Kanunla KDV, \u00d6TV ve Kurumlar Vergisi Kanunu\u2019nda Yap\u0131lan D\u00fczenlemeler<\/strong><\/h3>\n

26\/10\/2021 tarihli ve 31640 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7338 say\u0131l\u0131 Vergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019la 193 say\u0131l\u0131 Gelir Vergisi Kanunu, 213 say\u0131l\u0131 Vergi Usul Kanunu, 488 say\u0131l\u0131 Damga Vergisi Kanunu, 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu, 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu, 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununda de\u011fi\u015fiklikler yap\u0131lm\u0131\u015f ve Konaklama Vergisinin y\u00fcr\u00fcrl\u00fck tarihi 1\/1\/2023 olarak belirlenmi\u015ftir.<\/p>\n

S\u00f6z konusu kanun ile Kurumlar Vergisi, Katma De\u011fer Vergisi Kanunu ve \u00d6zel T\u00fcketim Vergisi Kanun\u2019lar\u0131nda yap\u0131lan de\u011fi\u015fiklikler \u015f\u00f6yledir;<\/p>\n

    \n
  • 13\/6\/2006\u00a0tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinin birinci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir. (Y\u00fcr\u00fcrl\u00fck Tarihi: <\/strong>10.2021 tarihinden itibaren madde kapsam\u0131nda yap\u0131lacak nakdi sermaye art\u0131\u015flar\u0131na uygulanmak \u00fczere 26.10.2021)<\/strong><\/li>\n<\/ul>\n

    \u201cNakdi sermaye art\u0131\u015flar\u0131n\u0131n, yurt d\u0131\u015f\u0131ndan getirilen nakitle kar\u015f\u0131lanan k\u0131sm\u0131 i\u00e7in bu oran %75 olarak uygulan\u0131r.\u201d<\/em><\/p>\n

    Yap\u0131lan d\u00fczenleme ile nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin faiz indirimi uygulamas\u0131nda, sermaye art\u0131\u015f\u0131n\u0131n yurtd\u0131\u015f\u0131ndan getirilen nakitle kar\u015f\u0131lanan k\u0131sm\u0131 i\u00e7in indirim oran\u0131n\u0131n %75 olarak uygulanacakt\u0131r.<\/p>\n

      \n
    • 5520 say\u0131l\u0131 Kanunun 32\/A maddesinin yedinci f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015f ve di\u011fer f\u0131kralar buna g\u00f6re tesels\u00fcl ettirilmi\u015ftir. (Y\u00fcr\u00fcrl\u00fck Tarihi: 1\/1\/2022\u00a0tarihinden itibaren yap\u0131lacak yat\u0131r\u0131m harcamalar\u0131na uygulanmak \u00fczere yay\u0131m\u0131 tarihinde)<\/strong><\/li>\n<\/ul>\n

      \u201c(8) Yat\u0131r\u0131m te\u015fvik belgesi baz\u0131nda yap\u0131lan yat\u0131r\u0131m harcamas\u0131na yat\u0131r\u0131ma katk\u0131 oran\u0131n\u0131n uygulanmas\u0131yla belirlenen tutar\u0131n %10\u2019luk k\u0131sm\u0131, kurumlar vergisi beyannamesinin verilmesi gereken ay\u0131 takip eden ikinci ay\u0131n sonuna kadar talep edilmesi \u015fart\u0131yla,\u00a0\u00f6zel t\u00fcketim vergisi ve katma de\u011fer vergisi hari\u00e7 olmak \u00fczere tahakkuk etmi\u015f di\u011fer vergi bor\u00e7lar\u0131ndan terkin edilmek suretiyle kullan\u0131labilir.\u00a0Terkin talebinde bulunulabilecek tutar, hak edilen yat\u0131r\u0131ma katk\u0131 tutar\u0131ndan indirimli kurumlar vergisi yoluyla kullan\u0131lan yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n d\u00fc\u015f\u00fclmesinden sonra bulunan tutar\u0131n yar\u0131s\u0131ndan fazla olamaz. Di\u011fer vergi bor\u00e7lar\u0131n\u0131n terkini suretiyle kullan\u0131lan tutar\u0131n bir kat\u0131na isabet eden yat\u0131r\u0131ma katk\u0131 tutar\u0131ndan vazge\u00e7ildi\u011fi kabul edilir, di\u011fer vergilerden terkini talep edilen tutar ile vazge\u00e7ilen yat\u0131r\u0131ma katk\u0131 tutarlar\u0131 dolay\u0131s\u0131yla vergi matrah\u0131na indirimli oranda kurumlar vergisi uygulanmaz. Bu f\u0131kra kapsam\u0131nda di\u011fer vergi bor\u00e7lar\u0131ndan terkin edilebilecek toplam tutar, ilgili yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda fiilen yap\u0131lan yat\u0131r\u0131m harcamalar\u0131na, yat\u0131r\u0131ma katk\u0131 oran\u0131 uygulanmak suretiyle hesaplanan tutar\u0131n %10\u2019undan fazla olamaz.\u201d<\/p>\n

      Yap\u0131lan d\u00fczenleme ile \u0130ndirimli kurumlar vergisi uygulamas\u0131nda yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n %10\u2019luk k\u0131sm\u0131n\u0131n talep edilmesi halinde di\u011fer vergi bor\u00e7lar\u0131 i\u00e7in kullan\u0131labilecektir.<\/p>\n

        \n
      • 25\/10\/1984\u00a0tarihli ve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 17\u00a0nci\u00a0maddesinin (4) numaral\u0131 f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201cbasit usulde vergilendirilen\u201d ibaresi \u201ckazan\u00e7lar\u0131 basit usulde tespit edilen\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve bende \u201cayn\u0131 Kanunun m\u00fckerrer 20\/B maddesi kapsam\u0131nda vergilendirilen kazan\u00e7lara konu teslim ve hizmetler,\u201d ibaresi eklenmi\u015ftir. (Y\u00fcr\u00fcrl\u00fck Tarihi: 26.10.2021)<\/strong><\/li>\n<\/ul>\n

        Yap\u0131lan d\u00fczenleme ile sosyal medya \u00fczerinden elde edilen kazan\u00e7lara konu teslim ve hizmetlerin katma de\u011fer vergisinden istisna edilmi\u015ftir.<\/p>\n

          \n
        • 6\/6\/2002\u00a0tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 12\u00a0nci\u00a0maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n (b) ve (c) bentlerinde yer alan \u201cbir kat\u0131na\u201d ibareleri \u201c\u00fc\u00e7 kat\u0131na\u201d \u015feklinde ve (c) bendinde yer alan \u201cmallar\u0131n\u201d ibaresi \u201cmallar i\u00e7in farkl\u0131 matrah gruplar\u0131 olu\u015fturmaya, mallar\u0131n matrah gruplar\u0131, motor g\u00fcc\u00fc,\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir. (Y\u00fcr\u00fcrl\u00fck Tarihi : 26.10.2021)<\/strong><\/li>\n
        • \u00d6zel T\u00fcketim Vergisi Kanunu ekinde yer alan (II) say\u0131l\u0131 listeye, (Y\u00fcr\u00fcrl\u00fck Tarihi : 26.10.2021)<\/strong><\/li>\n<\/ul>\n

           <\/p>\n

          a) 8701.20\u00a0G.T.\u0130.P. numaral\u0131 mal\u0131n yer ald\u0131\u011f\u0131 sat\u0131rdan \u00f6nce gelmek \u00fczere a\u015fa\u011f\u0131daki s\u0131ra eklenmi\u015ftir.<\/p>\n\n\n\n
          87.01<\/strong><\/td>\nTrakt\u00f6rler<\/strong>\u00a0(87.09 pozisyonuna giren trakt\u00f6rler hari\u00e7)<\/p>\n

          [Yaln\u0131z ATV (her t\u00fcrl\u00fc arazide kullan\u0131lan ara\u00e7) ve UTV (\u00e7ok ama\u00e7l\u0131 hizmet arac\u0131)]<\/td>\n

          		25<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          b) 87.03\u00a0G.T.\u0130.P. numaral\u0131 s\u0131ran\u0131n \u201c-Di\u011ferleri\u201d sat\u0131r\u0131ndan \u00f6nce gelmek \u00fczere kar\u015f\u0131lar\u0131nda g\u00f6sterilen oranlar\u0131yla birlikte a\u015fa\u011f\u0131daki sat\u0131rlar eklenmi\u015ftir.<\/p>\n\n\n\n
          – ATV (her t\u00fcrl\u00fc arazide kullan\u0131lan ara\u00e7) ve<\/p>\n

          UTV (\u00e7ok ama\u00e7l\u0131 hizmet arac\u0131)<\/p>\n

           <\/p>\n

          – Motorlu karavanlar<\/td>\n

          		25<\/p>\n

           <\/p>\n

          45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          c) 87.04\u00a0G.T.\u0130.P. numaral\u0131 s\u0131ran\u0131n \u201c-Di\u011ferleri\u201d sat\u0131r\u0131ndan \u00f6nce gelmek \u00fczere kar\u015f\u0131s\u0131nda g\u00f6sterilen oran\u0131yla birlikte a\u015fa\u011f\u0131daki sat\u0131r eklenmi\u015ftir.<\/p>\n\n\n\n
          – ATV (her t\u00fcrl\u00fc arazide kullan\u0131lan ara\u00e7) ve<\/p>\n

          UTV (\u00e7ok ama\u00e7l\u0131 hizmet arac\u0131)<\/td>\n

          		25<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          Yap\u0131lan d\u00fczenleme ile ATV (her t\u00fcrl\u00fc arazide kullan\u0131lan ara\u00e7)\u00a0 ile UTV (\u00e7ok ama\u00e7l\u0131 hizmet arac\u0131) tipi ta\u015f\u0131tlar\u0131n \u00d6TV kar\u015f\u0131s\u0131ndaki durumunun netle\u015ftirilmi\u015f ve bu ara\u00e7lar\u0131n vergilendirilmesine esas tek bir oran (%25) ve motorlu karavanlar\u0131n \u00f6zel t\u00fcketim vergisi oran\u0131 (%45) olarak belirlenmi\u015ftir.<\/p>\n

          Bilgilerinize sunulur.<\/p>\n

          \u00a0<\/strong>Sayg\u0131lar\u0131m\u0131zla,<\/strong><\/p>\n

          \u00a0<\/strong>INDEPENDENT AUDITORS <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

          Konu: 7338 Say\u0131l\u0131 Kanunla KDV, \u00d6TV ve Kurumlar Vergisi Kanunu\u2019nda Yap\u0131lan D\u00fczenlemeler<\/p>\n

          26\/10\/2021 tarihli ve 31640 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7338 say\u0131l\u0131 Vergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019la 193 say\u0131l\u0131 Gelir Vergisi Kanunu, 213 say\u0131l\u0131 Vergi Usul Kanunu, 488 say\u0131l\u0131 Damga Vergisi Kanunu, 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu, 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu, 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununda de\u011fi\u015fiklikler yap\u0131lm\u0131\u015f ve Konaklama Vergisinin y\u00fcr\u00fcrl\u00fck tarihi 1\/1\/2023 olarak belirlenmi\u015ftir.<\/p>\n","protected":false},"author":3,"featured_media":2498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-3181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-memorandumlar"],"yoast_head":"\nIA | Accounting | Payroll | Tax | Paralegal | Audit | 7338 Say\u0131l\u0131 Kanunla KDV, \u00d6TV ve Kurumlar Vergisi Kanunu\u2019nda Yap\u0131lan D\u00fczenlemeler<\/title>\n<meta name=\"description\" content=\"7338 Say\u0131l\u0131 Kanunla KDV, \u00d6TV ve Kurumlar Vergisi Kanunu\u2019nda Yap\u0131lan D\u00fczenlemeler\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ia.com.tr\/tr\/7338-sayili-kanunla-kdv-otv-ve-kurumlar-vergisi-kanununda-yapilan-duzenlemeler\/\" \/>\n<meta property=\"og:locale\" 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