{"id":3188,"date":"2021-12-14T19:55:51","date_gmt":"2021-12-14T16:55:51","guid":{"rendered":"https:\/\/ia.com.tr\/?p=3188"},"modified":"2021-12-14T19:55:51","modified_gmt":"2021-12-14T16:55:51","slug":"7338-sayili-kanunla-gelir-vergisi-kanununda-yapilan-duzenlemeler","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/7338-sayili-kanunla-gelir-vergisi-kanununda-yapilan-duzenlemeler\/","title":{"rendered":"7338 Say\u0131l\u0131 Kanun\u2019la Gelir Vergisi Kanunu\u2019nda Yap\u0131lan D\u00fczenlemeler"},"content":{"rendered":"

Konu: 7338 Say\u0131l\u0131 Kanun\u2019la Gelir 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

Gelir Vergisi Kanunu\u2019nda yap\u0131lan d\u00fczenlemeler a\u015fa\u011f\u0131daki tablolarda g\u00f6sterilmi\u015ftir.<\/p>\n

    \n
  1. Gelir Vergisi Kanunu\u2019na m\u00fckerrer 20\u00a0nci\u00a0maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki madde eklenmi\u015ftir. (Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong> 1\/1\/2021\u00a0tarihinden itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde)<\/strong><\/li>\n<\/ol>\n

    Yap\u0131lan d\u00fczenleme ile Basit usulde vergilendirilen m\u00fckelleflerin ticari kazan\u00e7lar\u0131n\u0131n gelir vergisinden istisna edilmesi ve bu m\u00fckelleflerin y\u0131ll\u0131k gelir vergisi beyanname verme y\u00fck\u00fcml\u00fcl\u00fcklerinin kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n\n
    De\u011fi\u015fiklik \u00d6ncesi<\/strong><\/td>\nDe\u011fi\u015fiklik Sonras\u0131<\/strong><\/td>\n<\/tr>\n
     <\/td>\nBasit usulde tespit olunan kazan\u00e7larda gelir vergisi istisnas\u0131:<\/p>\n

    M\u00dcKERRER MADDE 20\/A \u2013 Bu Kanuna g\u00f6re kazan\u00e7lar\u0131 basit usulde tespit olunan m\u00fckelleflerin 46\u00a0nc\u0131\u00a0maddeye g\u00f6re tespit edilen kazan\u00e7lar\u0131 gelir vergisinden m\u00fcstesnad\u0131r.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \n
    1. Gelir Vergisi Kanunu\u2019na m\u00fckerrer 20\u00a0nci\u00a0maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki madde eklenmi\u015ftir. (Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong> 1\/1\/2022\u00a0tarihinden itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde)<\/strong><\/li>\n<\/ol>\n

      Yap\u0131lan d\u00fczenleme ile Sosyal medya \u00fczerinden elde edilen gelirlerin tevkifat suretiyle basit ve etkin bir \u015fekilde vergilendirilmi\u015f ve bu kazan\u00e7lara konu teslim ve hizmetlerin katma de\u011fer vergisinden istisna edilmi\u015ftir.<\/p>\n\n\n\n\n
      De\u011fi\u015fiklik \u00d6ncesi<\/strong><\/td>\nDe\u011fi\u015fiklik Sonras\u0131<\/strong><\/td>\n<\/tr>\n
       <\/td>\nSosyal i\u00e7erik \u00fcreticili\u011fi ile mobil cihazlar i\u00e7in uygulama geli\u015ftiricili\u011finde kazan\u00e7 istisnas\u0131:<\/p>\n

      M\u00dcKERRER MADDE 20\/B \u2013 \u0130nternet ortam\u0131ndaki sosyal a\u011f sa\u011flay\u0131c\u0131lar\u0131 \u00fczerinden metin, g\u00f6r\u00fcnt\u00fc, ses, video gibi i\u00e7erikler payla\u015fan sosyal i\u00e7erik \u00fcreticilerinin bu faaliyetlerinden elde ettikleri kazan\u00e7lar ile ak\u0131ll\u0131 telefon veya tablet gibi mobil cihazlar i\u00e7in uygulama geli\u015ftirenlerin elektronik uygulama payla\u015f\u0131m ve sat\u0131\u015f platformlar\u0131 \u00fczerinden elde ettikleri kazan\u00e7lar gelir vergisinden m\u00fcstesnad\u0131r.<\/p>\n

      Bu istisnadan faydalan\u0131labilmesi i\u00e7in\u00a0T\u00fcrkiye\u2019de kurulu\u00a0bankalarda bir hesap a\u00e7\u0131lmas\u0131 ve bu faaliyetlere ili\u015fkin t\u00fcm has\u0131lat\u0131n m\u00fcnhas\u0131ran bu hesap arac\u0131l\u0131\u011f\u0131yla tahsil edilmesi \u015fartt\u0131r.<\/p>\n

      Bankalar, bu kapsamda a\u00e7\u0131lan hesaplara aktar\u0131lan\u00a0has\u0131lat\u00a0tutar\u0131 \u00fczerinden, aktar\u0131m tarihi itibar\u0131yla %15 oran\u0131nda gelir vergisi\u00a0tevkifat\u0131\u00a0yapmak ve Kanunun 98 ve 119 uncu maddelerindeki esaslar \u00e7er\u00e7evesinde beyan edip \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Bu tutar \u00fczerinden 94 \u00fcnc\u00fc madde kapsam\u0131nda ayr\u0131ca\u00a0tevkifat\u00a0yap\u0131lmaz.<\/p>\n

      M\u00fckelleflerin birinci f\u0131kra kapsam\u0131 d\u0131\u015f\u0131nda ba\u015fka faaliyetlerinden kaynaklanan kazan\u00e7 ya da iratlar\u0131n\u0131n bulunmas\u0131 istisnadan faydalanmalar\u0131na engel de\u011fildir.<\/p>\n

      Birinci f\u0131kra kapsam\u0131ndaki kazan\u00e7lar\u0131 toplam\u0131 103 \u00fcnc\u00fc maddede yaz\u0131l\u0131 tarifenin d\u00f6rd\u00fcnc\u00fc gelir diliminde yer alan tutar\u0131 a\u015fanlar ile faaliyete ili\u015fkin t\u00fcm gelirlerini ikinci f\u0131krada belirtilen \u015fartlara g\u00f6re tahsil etmeyenler bu istisnadan faydalanamazlar. Bu durumda olanlar\u0131n, 94 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131 kapsam\u0131nda\u00a0tevkifat\u00a0yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/p>\n

      \u0130stisnaya ili\u015fkin \u015fartlar\u0131n ta\u015f\u0131nmad\u0131\u011f\u0131n\u0131n tespit edilmesi halinde eksik tahakkuk etmi\u015f olan vergi, vergi\u00a0ziya\u0131\u00a0cezas\u0131 kesilmek suretiyle gecikme faiziyle birlikte tahsil olunur.<\/p>\n

      Cumhurba\u015fkan\u0131, bu maddede yer alan\u00a0tevkifat\u00a0oran\u0131n\u0131 her bir faaliyet t\u00fcr\u00fc i\u00e7in ayr\u0131\u00a0ayr\u0131\u00a0s\u0131f\u0131ra kadar indirmeye, bir kat\u0131na kadar art\u0131rmak suretiyle yeniden tespit etmeye; Hazine ve Maliye Bakanl\u0131\u011f\u0131, maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \n
      1. Gelir Vergisi Kanunu\u2019na m\u00fckerrer 20\u00a0nci\u00a0maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki madde eklenmi\u015ftir. (Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong> 10.2021)<\/strong><\/li>\n<\/ol>\n

        Yap\u0131lan d\u00fczenleme ile kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan \u00e7ift\u00e7ilere yap\u0131lan tar\u0131msal destekleme \u00f6demelerinin gelir vergisinden istisna edilmesi ve ge\u00e7mi\u015fte yap\u0131lan kesintilerin iade edilebilmesine ili\u015fkin belirleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n\n
        De\u011fi\u015fiklik \u00d6ncesi<\/strong><\/td>\nDe\u011fi\u015fiklik Sonras\u0131<\/strong><\/td>\n<\/tr>\n
         <\/td>\nTar\u0131msal destekleme \u00f6demelerinde kazan\u00e7 istisnas\u0131:<\/p>\n

        M\u00dcKERRER MADDE 20\/C \u2013 Kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan yap\u0131lan tar\u0131msal destekleme \u00f6demeleri gelir vergisinden m\u00fcstesnad\u0131r.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          \n
        1. Gelir Vergisi Kanunu\u2019nun 46\u00a0nc\u0131\u00a0maddesinin ikinci f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, f\u0131krada yer alan \u201cBu usulde vergilendirilenler,\u201d ibaresi \u201cKazan\u00e7lar\u0131 bu usulde tespit edilenler,\u201d \u015feklinde, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cBasit usulde vergilendirilen\u201d\u00a0\u00a0ibaresi \u201cKazan\u00e7lar\u0131 bu usulde tespit edilen\u201d \u015feklinde, be\u015finci f\u0131kras\u0131nda yer alan \u201cg\u00f6re vergilendirilece\u011fi,\u201d ibaresi \u201ctabi olaca\u011f\u0131,\u201d \u015feklinde, alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201cedilenler hi\u00e7bir suretle basit usulde vergilendirilmezler.\u201d ibaresi \u201cedilenlerin kazan\u00e7lar\u0131 hi\u00e7bir suretle basit usulde tespit edilmez.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir. (Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong> 1\/1\/2021 tarihinden itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde)<\/strong><\/li>\n<\/ol>\n\n\n\n\n
          De\u011fi\u015fiklik \u00d6ncesi<\/strong><\/td>\nDe\u011fi\u015fiklik Sonras\u0131<\/strong><\/td>\n<\/tr>\n
          Basit Usulde Ticari Kazanc\u0131n Tespiti
          \nMadde 46<\/p>\n\n\n\n
          47 ve 48 inci maddelerde yaz\u0131l\u0131 \u015fartlar\u0131 topluca haiz olanlar\u0131n ticari kazan\u00e7lar\u0131 basit usulde tespit olunur.<\/p>\n

          Basit usulde ticari kazan\u00e7, bir hesap d\u00f6nemi i\u00e7inde elde edilen has\u0131lat ile giderler ve sat\u0131lan mallar\u0131n al\u0131\u015f bedelleri aras\u0131ndaki m\u00fcspet farkt\u0131r. Bu fark yap\u0131lan faaliyetle ilgili olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re al\u0131nmas\u0131 ve verilmesi mecburi olan al\u0131\u015f ve giderler ile has\u0131latlara ili\u015fkin belgelerde yaz\u0131l\u0131 tutarlara g\u00f6re hasaplan\u0131r. Bu suretle tespit ve beyan olunan kazan\u00e7 vergi tarh\u0131na esas al\u0131n\u0131r. Bu usulde vergilendirilenler, kazanc\u0131n tespiti ve Vergi Usul Kanunu’nun defter tutma h\u00fck\u00fcmleri hari\u00e7, bildirme, vesikalar, muhafaza, ibraz, di\u011fer \u00f6devler ve ceza h\u00fck\u00fcmleri ile bu Kanun ve di\u011fer kanunlarda yer alan ikinci s\u0131n\u0131f t\u00fcccarlar hakk\u0131ndaki h\u00fck\u00fcmlere tabidirler.<\/p>\n

          Basit usulde vergilendirilen m\u00fckellefler, faaliyetlerine ili\u015fkin mal al\u0131\u015f ve giderleri ile has\u0131latlar\u0131n\u0131 g\u00f6steren belgeleri ayr\u0131 ayr\u0131 dosyalarda saklamak zorundad\u0131rlar. Bu belgelerin kay\u0131tlar\u0131, m\u00fckelleflerin ba\u011fl\u0131 bulunduklar\u0131 meslek odalar\u0131n\u0131n olu\u015fturduklar\u0131 b\u00fcrolarda tutulur. Bu b\u00fcrolarda 13.6.1989 tarihli ve 3568 say\u0131l\u0131 Kanun’a g\u00f6re yetki alm\u0131\u015f yeterli say\u0131da meslek mensubunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 zorunludur. Bu b\u00fcrolar\u0131n kay\u0131t, tasdik ve vergi dairesine kar\u015f\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri ile di\u011fer usuller Maliye Bakanl\u0131\u011f\u0131’nca belirlenir.<\/p>\n

          Basit usule tabi ticaret erbab\u0131ndan, sahte veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge d\u00fczenledi\u011fi veya kulland\u0131\u011f\u0131 tespit edilenler, bu hususun kendilerine tebli\u011f edildi\u011fi tarihi takip eden ayba\u015f\u0131ndan itibaren ikinci s\u0131n\u0131f t\u00fcccarlara ili\u015fkin h\u00fck\u00fcmlere tabi olurlar.<\/p>\n

          Ayn\u0131 i\u015fte ortak olarak \u00e7al\u0131\u015fanlar hakk\u0131nda 47′ nci maddede yaz\u0131l\u0131 y\u0131ll\u0131k kira bedeli ve 48′ inci maddede yaz\u0131l\u0131 i\u015f hacmi \u00f6l\u00e7\u00fcleri toplu olarak, di\u011fer \u015fartlar ortaklar\u0131n her biri i\u00e7in ayr\u0131 ayr\u0131 aran\u0131r. Ortaklar\u0131ndan birisi ger\u00e7ek usule g\u00f6re gelir vergisine tabi bulunan ortakl\u0131klarda, di\u011fer ortaklar\u0131n ticari kazanc\u0131 da ger\u00e7ek usulde tespit olunur. Adi ortakl\u0131k halinde \u00e7al\u0131\u015fanlardan ayn\u0131 zamanda di\u011fer \u015fahsi bir i\u015fle de i\u015ftigal edenlerin ger\u00e7ek veya basit usulden hangisine g\u00f6re vergilendirilece\u011fi, 47 nci maddenin 2 numaral\u0131 bendi ile 48 inci maddede yer alan \u00f6l\u00e7\u00fclerden \u015fahsi i\u015fine ait olanlara, ortakl\u0131klardan hissesine d\u00fc\u015fen miktarlar\u0131n eklenmesi suretiyle tespit olunur. \u015fahsi i\u015fin mevcut olmamas\u0131 halinde, muhtelif ortakl\u0131klardaki hisselerin toplanmas\u0131 ile yetinilir.<\/p>\n

          (6322 say\u0131l\u0131 kanunun 7.maddesiyle de\u011fi\u015fen f\u0131kra; Y\u00fcr\u00fcrl\u00fck 15.06.2012)Basit usule tabi olman\u0131n \u015fartlar\u0131ndan herhangi birini takvim y\u0131l\u0131 i\u00e7inde kaybedenler, ertesi takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren ger\u00e7ek usulde vergilendirilirler. Basit usul\u00fcn \u015fartlar\u0131n\u0131 haiz olanlardan, bu usulden yararlanmak istemediklerini yaz\u0131 ile bildirenler dilek\u00e7elerinde belirttikleri tarihten veya izleyen takvim y\u0131l\u0131 ba\u015f\u0131ndan, yeni i\u015fe ba\u015flayanlar ise i\u015fe ba\u015flama tarihinden itibaren ger\u00e7ek usulde vergilendirilirler. Ger\u00e7ek usulde vergilendirilen m\u00fckelleflerden, 47 nci maddede yaz\u0131l\u0131 \u015fartlar\u0131 ta\u015f\u0131yanlardan arka arkaya iki hesap d\u00f6neminin i\u015f hacmi 48 inci maddede yaz\u0131l\u0131 hadlerden d\u00fc\u015f\u00fck olanlar, yaz\u0131l\u0131 talepleri \u00fczerine bu \u015fart\u0131n ger\u00e7ekle\u015fmesini takip eden takvim y\u0131l\u0131ndan ba\u015flayarak basit usule ge\u00e7ebilirler. \u0130\u015fin e\u015fve \u00e7ocuklara devri halinde i\u015f hacminin hesab\u0131nda devirden \u00f6nceki s\u00fcreler de dikkate al\u0131n\u0131r. Sahte veya muhteviyat\u0131itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenledikleri tespit edilenler hi\u00e7bir suretle basit usulde vergilendirilmezler.(*)<\/p>\n

          (6322 say\u0131l\u0131 kanunun 7.maddesiyle eklenen f\u0131kra; Y\u00fcr\u00fcrl\u00fck 15.06.2012)Ger\u00e7ek usulde vergilendirilmekte iken i\u015fini terk eden m\u00fckellefler ile basit usul\u00fcn \u015fartlar\u0131n\u0131 kaybedenlerden ger\u00e7ek usulde vergilendirilmeye ba\u015flamadan \u00f6nce i\u015fini terk eden m\u00fckellefler, terk tarihini takip eden y\u0131l\u0131n ba\u015f\u0131ndan itibaren iki y\u0131l ge\u00e7medik\u00e7e basit usule d\u00f6nemezler. Bu h\u00fck\u00fcm, i\u015fin e\u015f veya \u00e7ocuklara devri halinde de uygulan\u0131r.<\/p>\n

          Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n

          		Basit Usulde Ticari Kazanc\u0131n Tespiti
          \nMadde 46<\/p>\n\n\n\n
          47 ve 48 inci maddelerde yaz\u0131l\u0131 \u015fartlar\u0131 topluca haiz olanlar\u0131n ticari kazan\u00e7lar\u0131 basit usulde tespit olunur.<\/p>\n

          Basit usulde ticari kazan\u00e7, bir hesap d\u00f6nemi i\u00e7inde elde edilen has\u0131lat ile giderler ve sat\u0131lan mallar\u0131n al\u0131\u015f bedelleri aras\u0131ndaki m\u00fcspet farkt\u0131r. Bu fark yap\u0131lan faaliyetle ilgili olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re al\u0131nmas\u0131 ve verilmesi mecburi olan al\u0131\u015f ve giderler ile has\u0131latlara ili\u015fkin belgelerde yaz\u0131l\u0131 tutarlara g\u00f6re hasaplan\u0131r. Kazan\u00e7lar\u0131 bu usulde tespit edilen, kazanc\u0131n tespiti ve Vergi Usul Kanunu’nun defter tutma h\u00fck\u00fcmleri hari\u00e7, bildirme, vesikalar, muhafaza, ibraz, di\u011fer \u00f6devler ve ceza h\u00fck\u00fcmleri ile bu Kanun ve di\u011fer kanunlarda yer alan ikinci s\u0131n\u0131f t\u00fcccarlar hakk\u0131ndaki h\u00fck\u00fcmlere tabidirler.<\/p>\n

           <\/p>\n

          Basit usulde vergilendirilen m\u00fckellefler, faaliyetlerine ili\u015fkin mal al\u0131\u015f ve giderleri ile has\u0131latlar\u0131n\u0131 g\u00f6steren belgeleri ayr\u0131 ayr\u0131 dosyalarda saklamak zorundad\u0131rlar. Bu belgelerin kay\u0131tlar\u0131, m\u00fckelleflerin ba\u011fl\u0131 bulunduklar\u0131 meslek odalar\u0131n\u0131n olu\u015fturduklar\u0131 b\u00fcrolarda tutulur. Bu b\u00fcrolarda 13.6.1989 tarihli ve 3568 say\u0131l\u0131 Kanun’a g\u00f6re yetki alm\u0131\u015f yeterli say\u0131da meslek mensubunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 zorunludur. Bu b\u00fcrolar\u0131n kay\u0131t, tasdik ve vergi dairesine kar\u015f\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri ile di\u011fer usuller Maliye Bakanl\u0131\u011f\u0131’nca belirlenir.<\/p>\n

          Basit usule tabi ticaret erbab\u0131ndan, sahte veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge d\u00fczenledi\u011fi veya kulland\u0131\u011f\u0131 tespit edilenler, bu hususun kendilerine tebli\u011f edildi\u011fi tarihi takip eden ayba\u015f\u0131ndan itibaren ikinci s\u0131n\u0131f t\u00fcccarlara ili\u015fkin h\u00fck\u00fcmlere tabi olurlar.<\/p>\n

          Ayn\u0131 i\u015fte ortak olarak \u00e7al\u0131\u015fanlar hakk\u0131nda 47′ nci maddede yaz\u0131l\u0131 y\u0131ll\u0131k kira bedeli ve 48′ inci maddede yaz\u0131l\u0131 i\u015f hacmi \u00f6l\u00e7\u00fcleri toplu olarak, di\u011fer \u015fartlar ortaklar\u0131n her biri i\u00e7in ayr\u0131 ayr\u0131 aran\u0131r. Ortaklar\u0131ndan birisi ger\u00e7ek usule g\u00f6re gelir vergisine tabi bulunan ortakl\u0131klarda, di\u011fer ortaklar\u0131n ticari kazanc\u0131 da ger\u00e7ek usulde tespit olunur. Adi ortakl\u0131k halinde \u00e7al\u0131\u015fanlardan ayn\u0131 zamanda di\u011fer \u015fahsi bir i\u015fle de i\u015ftigal edenlerin ger\u00e7ek veya basit usulden hangisine tabi olaca\u011f\u0131, 47 nci maddenin 2 numaral\u0131 bendi ile 48 inci maddede yer alan \u00f6l\u00e7\u00fclerden \u015fahsi i\u015fine ait olanlara, ortakl\u0131klardan hissesine d\u00fc\u015fen miktarlar\u0131n eklenmesi suretiyle tespit olunur. \u015fahsi i\u015fin mevcut olmamas\u0131 halinde, muhtelif ortakl\u0131klardaki hisselerin toplanmas\u0131 ile yetinilir.<\/p>\n

          (6322 say\u0131l\u0131 kanunun 7.maddesiyle de\u011fi\u015fen f\u0131kra; Y\u00fcr\u00fcrl\u00fck 15.06.2012)Basit usule tabi olman\u0131n \u015fartlar\u0131ndan herhangi birini takvim y\u0131l\u0131 i\u00e7inde kaybedenler, ertesi takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren ger\u00e7ek usulde vergilendirilirler. Basit usul\u00fcn \u015fartlar\u0131n\u0131 haiz olanlardan, bu usulden yararlanmak istemediklerini yaz\u0131 ile bildirenler dilek\u00e7elerinde belirttikleri tarihten veya izleyen takvim y\u0131l\u0131 ba\u015f\u0131ndan, yeni i\u015fe ba\u015flayanlar ise i\u015fe ba\u015flama tarihinden itibaren ger\u00e7ek usulde vergilendirilirler. Ger\u00e7ek usulde vergilendirilen m\u00fckelleflerden, 47 nci maddede yaz\u0131l\u0131 \u015fartlar\u0131 ta\u015f\u0131yanlardan arka arkaya iki hesap d\u00f6neminin i\u015f hacmi 48 inci maddede yaz\u0131l\u0131 hadlerden d\u00fc\u015f\u00fck olanlar, yaz\u0131l\u0131 talepleri \u00fczerine bu \u015fart\u0131n ger\u00e7ekle\u015fmesini takip eden takvim y\u0131l\u0131ndan ba\u015flayarak basit usule ge\u00e7ebilirler. \u0130\u015fin e\u015fve \u00e7ocuklara devri halinde i\u015f hacminin hesab\u0131nda devirden \u00f6nceki s\u00fcreler de dikkate al\u0131n\u0131r. Sahte veya muhteviyat\u0131itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenledikleri tespit edilenlerin kazan\u00e7lar\u0131 hi\u00e7bir suretle basit usulde tespit edilmez. (*)<\/p>\n

          (6322 say\u0131l\u0131 kanunun 7.maddesiyle eklenen f\u0131kra; Y\u00fcr\u00fcrl\u00fck 15.06.2012)Ger\u00e7ek usulde vergilendirilmekte iken i\u015fini terk eden m\u00fckellefler ile basit usul\u00fcn \u015fartlar\u0131n\u0131 kaybedenlerden ger\u00e7ek usulde vergilendirilmeye ba\u015flamadan \u00f6nce i\u015fini terk eden m\u00fckellefler, terk tarihini takip eden y\u0131l\u0131n ba\u015f\u0131ndan itibaren iki y\u0131l ge\u00e7medik\u00e7e basit usule d\u00f6nemezler. Bu h\u00fck\u00fcm, i\u015fin e\u015f veya \u00e7ocuklara devri halinde de uygulan\u0131r.<\/p>\n

          Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \n
          1. Gelir Vergisi Kanunu\u2019nun 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendinde yer alan \u201cveya basit usulde vergilendirilen\u201d ibaresi madde metninden \u00e7\u0131kar\u0131lm\u0131\u015f ve (15) numaral\u0131 bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. (Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong> 1\/1\/2021\u00a0tarihinden itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde)<\/strong><\/li>\n<\/ol>\n\n\n\n\n
            De\u011fi\u015fiklik \u00d6ncesi<\/strong><\/td>\nDe\u011fi\u015fiklik Sonras\u0131<\/strong><\/td>\n<\/tr>\n
            Di\u011fer indirimler
            \nMadde 89<\/p>\n

            ..<\/p>\n

            3. Serbest meslek faaliyetinde bulunan veya basit usulde vergilendirilen\u00a0engellilerin\u00a0<\/strong>beyan edilen gelirlerine, 31 inci maddede yer alan esaslara g\u00f6re hesaplanan y\u0131ll\u0131k indirim (Bu indirimden bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu\u00a0\u00a0<\/strong>engelli\u00a0<\/strong>\u00a0ki\u015fi bulunan serbest meslek erbab\u0131 ile hizmet erbab\u0131 (tevkifat matrah\u0131 dahil) da yararlan\u0131r.).<\/p>\n

            ..<\/p>\n

            15.\u00a0<\/strong>Basit usulde tespit edilen ticari kazan\u00e7lar\u0131n y\u0131ll\u0131k 8.000\u00a0<\/strong> (313 Seri No’lu Gelir Vergisi Genel Tebli\u011fi ile 2021 y\u0131l\u0131 i\u00e7in 14.000 TL.)\u00a0\u00a0\u00a0\u00a0T\u00fcrk liras\u0131na kadar olan k\u0131sm\u0131 (Bu Kanunun m\u00fckerrer 20 nci maddesinde yer alan kazan\u00e7 istisnas\u0131ndan faydalananlar bu bent h\u00fckm\u00fcnden yararlanamaz. Bu bendin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.).<\/td>\n

            		Di\u011fer indirimler
            \nMadde 89<\/p>\n

            ..<\/p>\n

            3. Serbest meslek faaliyetinde bulunan engellilerin\u00a0<\/strong>beyan edilen gelirlerine, 31 inci maddede yer alan esaslara g\u00f6re hesaplanan y\u0131ll\u0131k indirim (Bu indirimden bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu\u00a0engelli\u00a0<\/strong>ki\u015fi bulunan serbest meslek erbab\u0131 ile hizmet erbab\u0131 (tevkifat matrah\u0131 dahil) da yararlan\u0131r.).<\/p>\n

             <\/p>\n

            ..<\/p>\n

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

              \n
            1. Gelir Vergisi Kanunu\u2019nun 92\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131nda yer alan \u201c, gelirin sadece basit usulde tespit edilen ticar\u00ee kazan\u00e7lardan ibaret olmas\u0131 halinde izleyen y\u0131l\u0131n \u015eubat ay\u0131n\u0131n ba\u015f\u0131ndan\u00a0yirmibe\u015finci\u00a0g\u00fcn\u00fc ak\u015fam\u0131na kadar,\u201d ibaresi madde metninden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. (Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong> 10.2021)<\/strong><\/li>\n<\/ol>\n\n\n\n\n
              De\u011fi\u015fiklik \u00d6ncesi<\/strong><\/td>\nDe\u011fi\u015fiklik Sonras\u0131<\/strong><\/td>\n<\/tr>\n
              Y\u0131ll\u0131k Beyannamenin Verilmesi
              \nMadde 92<\/p>\n

              Bir takvim y\u0131l\u0131na ait beyanname izleyen y\u0131l\u0131n\u00a0Mart ay\u0131n\u0131n ba\u015f\u0131ndan yirmibe\u015finci g\u00fcn\u00fc ak\u015fam\u0131na kadar, gelirin sadece basit usulde tespit edilen ticar\u00ee kazan\u00e7lardan ibaret olmas\u0131 halinde izleyen y\u0131l\u0131n\u00a0\u015eubat ay\u0131n\u0131n ba\u015f\u0131ndan yirmibe\u015finci g\u00fcn\u00fc ak\u015fam\u0131na kadar, tam m\u00fckellefiyette vergiyi tarha yetkili vergi dairesine, dar m\u00fckellefiyette T\u00fcrkiye’de vergi muhatab\u0131 mevcutsa onun T\u00fcrkiye’de oturdu\u011fu yerin, T\u00fcrkiye’de vergi muhatab\u0131 yoksa i\u015fyerinin, i\u015fyeri birden fazla ise bu i\u015fyerlerinden herhangi birisinin bulundu\u011fu yer vergi dairesine verilir veya taahh\u00fctl\u00fc olarak posta ile g\u00f6nderilir.<\/p>\n

              ..<\/td>\n

              		Y\u0131ll\u0131k Beyannamenin Verilmesi
              \nMadde 92<\/p>\n

              Bir takvim y\u0131l\u0131na ait beyanname izleyen y\u0131l\u0131n\u00a0Mart ay\u0131n\u0131n ba\u015f\u0131ndan yirmibe\u015finci g\u00fcn\u00fc ak\u015fam\u0131na kadar, tam m\u00fckellefiyette vergiyi tarha yetkili vergi dairesine, dar m\u00fckellefiyette T\u00fcrkiye’de vergi muhatab\u0131 mevcutsa onun T\u00fcrkiye’de oturdu\u011fu yerin, T\u00fcrkiye’de vergi muhatab\u0131 yoksa i\u015fyerinin, i\u015fyeri birden fazla ise bu i\u015fyerlerinden herhangi birisinin bulundu\u011fu yer vergi dairesine verilir veya taahh\u00fctl\u00fc olarak posta ile g\u00f6nderilir.<\/p>\n

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

              Vergi Usul Kanunu\u2019na ili\u015fkin 115 numaral\u0131 sirk\u00fcler ile Gelir Vergisi Beyanname verme s\u00fcresi Mart ay\u0131n\u0131n son g\u00fcn\u00fc olarak belirlenmi\u015ftir. Yeni bir belirleme yap\u0131l\u0131ncaya kadar yukar\u0131daki kanun maddesinde yer alan s\u00fcre Mart ay\u0131n\u0131n son g\u00fcn\u00fc olarak uygulanacakt\u0131r.<\/p>\n

                \n
              1. Gelir Vergisi Kanunu\u2019nun 94 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (11) numaral\u0131 bendinin (d) alt bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. (Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong> 10.2021)<\/strong><\/li>\n<\/ol>\n\n\n\n\n
                De\u011fi\u015fiklik \u00d6ncesi<\/strong><\/td>\nDe\u011fi\u015fiklik Sonras\u0131<\/strong><\/td>\n<\/tr>\n
                Vergi Tevkifat\u0131
                \nMadde 94<\/p>\n

                ..<\/p>\n

                d)<\/strong>\u00a0\u00c7ift\u00e7ilere yap\u0131lan do\u011frudan gelir deste\u011fi ve alternatif \u00fcr\u00fcn \u00f6demeleri i\u00e7in,\u00a0(2009\/14592 say\u0131l\u0131 B.K.K. ile %0. Y\u00fcr\u00fcrl\u00fck; 3.2.2009)<\/strong>.<\/p>\n

                ..<\/td>\n

                		Vergi Tevkifat\u0131
                \nMadde 94<\/p>\n

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

                  \n
                1. Gelir Vergisi Kanunu\u2019nun 117\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. \u201cY\u0131ll\u0131k beyanname ile bildirilen gelir \u00fczerinden tahakkuk ettirilen gelir vergisi, Mart ve Temmuz aylar\u0131nda olmak \u00fczere iki e\u015fit taksitte \u00f6denir.\u201d (Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong> 1\/1\/2021\u00a0tarihinden itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde)<\/strong><\/li>\n<\/ol>\n\n\n\n\n
                  De\u011fi\u015fiklik \u00d6ncesi<\/strong><\/td>\nDe\u011fi\u015fiklik Sonras\u0131<\/strong><\/td>\n<\/tr>\n
                  Y\u0131ll\u0131k Beyana Tabi Gelirler \u00dczerinden Tahakkuk Eden Vergilerde \u00d6deme
                  \nMadde 117..<\/p>\n

                  1. \u015eubat ay\u0131 i\u00e7erisinde verilmesi gereken beyanname ile bildirilen gelir \u00fczerinden tahakkuk ettirilen gelir vergisi \u015eubat ve Haziran aylar\u0131nda;<\/p>\n

                  ..<\/td>\n

                  		Y\u0131ll\u0131k Beyana Tabi Gelirler \u00dczerinden Tahakkuk Eden Vergilerde \u00d6deme
                  \nMadde 117<\/p>\n

                  1. Y\u0131ll\u0131k beyanname ile bildirilen gelir \u00fczerinden tahakkuk ettirilen gelir vergisi, Mart ve Temmuz aylar\u0131nda olmak \u00fczere iki e\u015fit taksitte \u00f6denir.<\/p>\n

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

                  Kanunu\u2019nun 2 numaral\u0131 f\u0131kras\u0131 \u201c2. Mart ay\u0131 i\u00e7erisinde verilmesi gereken beyanname ile bildirilen gelir \u00fczerinden tahakkuk ettirilen gelir vergisi Mart ve Temmuz aylar\u0131nda; olmak \u00fczere iki e\u015fit taksitte \u00f6denir.\u201d<\/em> \u015feklinde olup, bu h\u00fck\u00fcm 1 numaral\u0131 f\u0131kra ile d\u00fczenlenmi\u015ftir. Bu nedenle bu f\u0131kra kald\u0131r\u0131lm\u0131\u015f olmal\u0131d\u0131r.<\/p>\n

                   <\/p>\n

                    \n
                  1. Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 120\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, ikinci f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201calt\u0131\u201d ibaresi \u201c\u00fc\u00e7\u201d ve be\u015finci f\u0131kras\u0131nda yer alan \u201calt\u0131\u015far\u201d ibaresi \u201c\u00fc\u00e7er\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir. (Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong> 2022 y\u0131l\u0131 vergilendirme d\u00f6nemine ili\u015fkin verilecek beyannamelerden itibaren uygulanmak \u00fczere yay\u0131m\u0131 tarihinde)<\/strong><\/li>\n<\/ol>\n

                    Yap\u0131lan d\u00fczenleme ile 4. d\u00f6nem ge\u00e7ici vergi beyannamesi kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n\n
                    De\u011fi\u015fiklik \u00d6ncesi<\/strong><\/td>\nDe\u011fi\u015fiklik Sonras\u0131<\/strong><\/td>\n<\/tr>\n
                    Ge\u00e7ici Vergi
                    \nM\u00fckerrer Madde 120<\/p>\n\n\n\n
                    Ticari kazan\u00e7 sahipleri (basit usulde vergilendirilenler hari\u00e7) ile serbest meslek erbab\u0131 cari vergilendirme d\u00f6neminin gelir vergisine mahsup edilmek \u00fczere, bu Kanunun ticari veya mesleki kazanc\u0131n tespitine ili\u015fkin h\u00fck\u00fcmlerine g\u00f6re (indirim ve istisnalar ile Vergi Usul Kanununun de\u011ferlemeye ait h\u00fck\u00fcmleri de dikkate al\u0131narak) belirlenen ilgili hesap d\u00f6neminin\u00a0(4444 say\u0131l\u0131 Kanunun 2’nci maddesiyle de\u011fi\u015ftirilen ibare. Y\u00fcr\u00fcrl\u00fck; 1.1.2000)\u00a0alt\u0131\u015far ayl\u0131k(1)(2000\/1514 say\u0131l\u0131 BKK ile \u00fc\u00e7er ayl\u0131k Y\u00fcr\u00fcrl\u00fck; 01.01.2001)(2)\u00a0kazan\u00e7lar\u0131 (42 nci madde kapsam\u0131na giren kazan\u00e7lar ile noterlik g\u00f6revini ifa ile m\u00fckellef olanlar\u0131n bu i\u015flerden sa\u011flad\u0131klar\u0131 kazan\u00e7lar hari\u00e7) \u00fczerinden 103 \u00fcnc\u00fc maddede yer alan tarifenin ilk gelir dilimine uygulanan oranda ge\u00e7ici vergi \u00f6derler. Ge\u00e7ici vergi matrah\u0131n\u0131n hesaplanmas\u0131nda d\u00f6nem sonu mal mevcutlar\u0131, kay\u0131tlar \u00fczerinden tespit edilebilir.(4842 say\u0131l\u0131 Kanunun 37\/1-h maddesiyle c\u00fcmle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. Y\u00fcr\u00fcrl\u00fck; 24.04.2003)(3)<\/p>\n

                    (4444 say\u0131l\u0131 Kanunun 2’nci maddesiyle eklenen f\u0131kra, Y\u00fcr\u00fcrl\u00fck; 1.1.2000) (700 Say\u0131l\u0131 KHK’n\u0131n 45 inci maddesiyle de\u011fi\u015fen ibare; Y\u00fcr\u00fcrl\u00fck:09.07.2018)Cumhurba\u015fkan\u0131(13) ge\u00e7ici vergi d\u00f6nemlerini \u00fc\u00e7 aya indirmeye,\u00a0(5615 Say\u0131l\u0131 Kanunun 10 uncu maddesiyle de\u011fi\u015fen ibare. Y\u00fcr\u00fcrl\u00fck:04.04.2007)\u00a0ge\u00e7ici verginin beyan s\u00fcresini \u00fc\u00e7 ayl\u0131k d\u00f6nemi izleyen ikinci ay\u0131n ond\u00f6rd\u00fcnc\u00fc(11), \u00f6deme s\u00fcresini ise onyedinci g\u00fcn\u00fc ak\u015fam\u0131 olarak belirlemeye(4)\u00a0yetkilidir.<\/p>\n

                    Hesaplanan ge\u00e7ici vergi,\u00a0(4444 say\u0131l\u0131 Kanunun 2’nci maddesiyle de\u011fi\u015ftirilen ibare. Y\u00fcr\u00fcrl\u00fck; 1.1.2000)\u00a0alt\u0131 ayl\u0131k(5)\u00a0(2000\/1514 say\u0131l\u0131 BKK ile \u00fc\u00e7 ayl\u0131k. Y\u00fcr\u00fcrl\u00fck; 01.01.2001)(6)\u00a0(5615 Say\u0131l\u0131 Kanunun 10 uncu maddesiyle de\u011fi\u015fen ibare. Y\u00fcr\u00fcrl\u00fck:04.04.2007)\u00a0\u00a0d\u00f6nemi izleyen ikinci ay\u0131n ond\u00f6rd\u00fcnc\u00fc g\u00fcn\u00fc ak\u015fam\u0131na kadar(12)\u00a0ba\u011fl\u0131 olunan vergi dairesine beyan edilir ve onyedinci g\u00fcn\u00fc ak\u015fam\u0131na kadar \u00f6denir.(7) Ayn\u0131 d\u00f6nem i\u00e7inde tevkif edilmi\u015f bulunan gelir vergisi (42 nci maddede belirtilen kazan\u00e7lardan yap\u0131lan tevkifat hari\u00e7) hesaplanan ge\u00e7ici vergiden mahsup edilir.<\/p>\n

                    Yap\u0131lan incelemeler sonucunda, ge\u00e7mi\u015f d\u00f6nemlere ait ge\u00e7ici verginin % 10’u a\u015fan tutarda eksik beyan edildi\u011finin tespiti halinde, eksik beyan edilen bu k\u0131s\u0131m i\u00e7in re’sen veya ikmalen ge\u00e7ici vergi tarh edilir. Mahsup s\u00fcresi ge\u00e7tikten sonra, kesinle\u015fen ge\u00e7ici vergiler terkin edilir, ancak gecikme faizi ve ceza tahsil edilir.<\/p>\n

                    Bir \u00f6nceki takvim y\u0131l\u0131nda\u00a0(4444 say\u0131l\u0131 Kanunun 2’nci maddesiyle de\u011fi\u015ftirilen ibare. Y\u00fcr\u00fcrl\u00fck; 1.1.2000)\u00a0alt\u0131\u015far ayl\u0131k(8) (2000\/1514 say\u0131l\u0131 BKK ile \u00fc\u00e7er ayl\u0131k. Y\u00fcr\u00fcrl\u00fck; 01.01.2001)(9)\u00a0d\u00f6nemler halinde tahakkuk ettirilerek tahsil edilen ge\u00e7ici vergi, y\u0131ll\u0131k beyanname \u00fczerinden hesaplanan gelir vergisinden mahsup edilir. Mahsup edilemeyen tutar, m\u00fckellefin di\u011fer vergi bor\u00e7lar\u0131na mahsup edilir. Bu mahsuplara ra\u011fmen kalan ge\u00e7ici vergi tutar\u0131, o y\u0131l\u0131n sonuna kadar yaz\u0131l\u0131 olarak talep edilmesi halinde m\u00fckellefe red ve iade edilir.<\/p>\n

                    i\u015fin b\u0131rak\u0131lmas\u0131 halinde, i\u015fin b\u0131rak\u0131ld\u0131\u011f\u0131 d\u00f6nemi izleyen d\u00f6nemlerde ge\u00e7ici vergi \u00f6denmez.<\/p>\n

                    Ge\u00e7ici vergi uygulamas\u0131na ili\u015fkin usuller Maliye Bakanl\u0131\u011f\u0131’nca tespit edilir.(10)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n

                    		Ge\u00e7ici Vergi
                    \nM\u00fckerrer Madde 120<\/p>\n\n\n\n
                    Ticari kazan\u00e7 sahipleri ile serbest meslek erbab\u0131 cari vergilendirme d\u00f6neminin gelir vergisine mahsup edilmek \u00fczere, bu Kanunun ticari veya mesleki kazanc\u0131n tespitine ili\u015fkin h\u00fck\u00fcmleri uyar\u0131nca ilgili hesap d\u00f6neminin ilk dokuz ay\u0131 i\u00e7in belirlenen \u00fc\u00e7er ayl\u0131k d\u00f6nem kazan\u00e7lar\u0131 \u00fczerinden 103 \u00fcnc\u00fc maddede yer alan tarifenin ilk gelir dilimine uygulanan oranda ge\u00e7ici vergi \u00f6derler.\u00a0\u015eu kadar ki; 42\u00a0nci\u00a0madde kapsam\u0131na giren kazan\u00e7lar ile noterlik g\u00f6revini ifa ile m\u00fckellef olanlar\u0131n bu i\u015flerden sa\u011flad\u0131klar\u0131 kazan\u00e7lar ge\u00e7ici vergi matrah\u0131na d\u00e2hil edilmez. Ge\u00e7ici vergi matrah\u0131n\u0131n hesaplanmas\u0131nda Vergi Usul Kanununun de\u011ferlemeye ait h\u00fck\u00fcmleri ile bu Kanunda d\u00fczenlenen indirim ve istisnalar dikkate al\u0131n\u0131r. D\u00f6nem sonundaki mal mevcutlar\u0131, istenirse sadece kay\u0131tlar \u00fczerinden de tespit edilerek, ge\u00e7ici vergi matrah\u0131n\u0131n hesab\u0131nda dikkate al\u0131nabilir.<\/p>\n

                     <\/p>\n

                    ..<\/p>\n

                    Hesaplanan ge\u00e7ici vergi,\u00a0(4444 say\u0131l\u0131 Kanunun 2’nci maddesiyle de\u011fi\u015ftirilen ibare. Y\u00fcr\u00fcrl\u00fck; 1.1.2000)\u00a0\u00fc\u00e7 ayl\u0131k(5)\u00a0(2000\/1514 say\u0131l\u0131 BKK ile \u00fc\u00e7 ayl\u0131k. Y\u00fcr\u00fcrl\u00fck; 01.01.2001)(6)\u00a0(5615 Say\u0131l\u0131 Kanunun 10 uncu maddesiyle de\u011fi\u015fen ibare. Y\u00fcr\u00fcrl\u00fck:04.04.2007)\u00a0\u00a0d\u00f6nemi izleyen ikinci ay\u0131n ond\u00f6rd\u00fcnc\u00fc g\u00fcn\u00fc ak\u015fam\u0131na kadar(12)\u00a0ba\u011fl\u0131 olunan vergi dairesine beyan edilir ve onyedinci g\u00fcn\u00fc ak\u015fam\u0131na kadar \u00f6denir.(7) Ayn\u0131 d\u00f6nem i\u00e7inde tevkif edilmi\u015f bulunan gelir vergisi (42 nci maddede belirtilen kazan\u00e7lardan yap\u0131lan tevkifat hari\u00e7) hesaplanan ge\u00e7ici vergiden mahsup edilir.<\/p>\n

                    Yap\u0131lan incelemeler sonucunda, ge\u00e7mi\u015f d\u00f6nemlere ait ge\u00e7ici verginin % 10’u a\u015fan tutarda eksik beyan edildi\u011finin tespiti halinde, eksik beyan edilen bu k\u0131s\u0131m i\u00e7in re’sen veya ikmalen ge\u00e7ici vergi tarh edilir. Mahsup s\u00fcresi ge\u00e7tikten sonra, kesinle\u015fen ge\u00e7ici vergiler terkin edilir, ancak gecikme faizi ve ceza tahsil edilir.<\/p>\n

                    Bir \u00f6nceki takvim y\u0131l\u0131nda\u00a0(4444 say\u0131l\u0131 Kanunun 2’nci maddesiyle de\u011fi\u015ftirilen ibare. Y\u00fcr\u00fcrl\u00fck; 1.1.2000)\u00a0\u00fc\u00e7er ayl\u0131k(8) (2000\/1514 say\u0131l\u0131 BKK ile \u00fc\u00e7er ayl\u0131k. Y\u00fcr\u00fcrl\u00fck; 01.01.2001)(9)\u00a0d\u00f6nemler halinde tahakkuk ettirilerek tahsil edilen ge\u00e7ici vergi, y\u0131ll\u0131k beyanname \u00fczerinden hesaplanan gelir vergisinden mahsup edilir. Mahsup edilemeyen tutar, m\u00fckellefin di\u011fer vergi bor\u00e7lar\u0131na mahsup edilir. Bu mahsuplara ra\u011fmen kalan ge\u00e7ici vergi tutar\u0131, o y\u0131l\u0131n sonuna kadar yaz\u0131l\u0131 olarak talep edilmesi halinde m\u00fckellefe red ve iade edilir.<\/p>\n

                    i\u015fin b\u0131rak\u0131lmas\u0131 halinde, i\u015fin b\u0131rak\u0131ld\u0131\u011f\u0131 d\u00f6nemi izleyen d\u00f6nemlerde ge\u00e7ici vergi \u00f6denmez.<\/p>\n

                    Ge\u00e7ici vergi uygulamas\u0131na ili\u015fkin usuller Maliye Bakanl\u0131\u011f\u0131’nca tespit edilir.(10)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                      \n
                    1. Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 121 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. (Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong> 1\/1\/2022\u00a0tarihinden itibaren verilmesi gereken y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerinde uygulanmak \u00fczere yay\u0131m\u0131 tarihinde)<\/strong><\/li>\n<\/ol>\n

                      Yap\u0131lan d\u00fczenleme ile vergiye uyumlu m\u00fckelleflerde %5 oran\u0131ndaki vergi indiriminden yararlanma ko\u015fulu olan indirimin hesaplanaca\u011f\u0131 beyannamenin ait oldu\u011fu y\u0131l ile \u00f6nceki iki y\u0131lda tarhiyat yap\u0131lmam\u0131\u015f olmas\u0131 ko\u015fulunun, yap\u0131lan tarhiyatlar\u0131n kesinle\u015fmesi olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n\n
                      De\u011fi\u015fiklik \u00d6ncesi<\/strong><\/td>\nDe\u011fi\u015fiklik Sonras\u0131<\/strong><\/td>\n<\/tr>\n
                      Vergiye uyumlu m\u00fckelleflere vergi indirimi
                      \nM\u00fckerrer Madde 121<\/p>\n

                      ..<\/p>\n

                      S\u00f6z konusu indirimden faydalanabilmek i\u00e7in;<\/p>\n

                      ..<\/p>\n

                      2. (1) numaral\u0131 bentte belirtilen s\u00fcre i\u00e7erisinde haklar\u0131nda beyana tabi vergi t\u00fcrleri itibar\u0131yla ikmalen, re’sen veya idarece yap\u0131lm\u0131\u015f bir tarhiyat bulunmamas\u0131 (Yap\u0131lan tarhiyatlar\u0131n kesinle\u015fmi\u015f yarg\u0131 kararlar\u0131yla veya 213 say\u0131l\u0131 Vergi Usul Kanununun uzla\u015fma ya da d\u00fczeltme h\u00fck\u00fcmlerine g\u00f6re tamamen ortadan kald\u0131r\u0131lm\u0131\u015f olmas\u0131 durumunda bu \u015fart ihlal edilmi\u015f say\u0131lmaz.),<\/p>\n

                      ..<\/p>\n

                      Bu madde kapsam\u0131nda vergi indiriminden yararlanan m\u00fckelleflerin, \u00f6ng\u00f6r\u00fclen \u015fartlar\u0131 ta\u015f\u0131mad\u0131\u011f\u0131n\u0131n sonradan tespiti h\u00e2linde ilgili vergilendirme d\u00f6neminde indirim uygulamas\u0131 dolay\u0131s\u0131yla \u00f6denmeyen vergiler, vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n tarh edilir. Bu h\u00fck\u00fcm, indirimin hesaplanaca\u011f\u0131 beyannamenin ait oldu\u011fu y\u0131l ile bu y\u0131ldan \u00f6nceki son iki y\u0131lda herhangi bir vergiye ili\u015fkin beyanlar\u0131n ger\u00e7ek durumu yans\u0131tmad\u0131\u011f\u0131n\u0131n indirimden yararlan\u0131ld\u0131ktan sonra tespiti \u00fczerine yap\u0131lan tarhiyatlar\u0131n kesinle\u015fmesi h\u00e2linde de uygulan\u0131r ve bu takdirde indirim uygulamas\u0131 dolay\u0131s\u0131yla \u00f6denmeyen vergiler a\u00e7\u0131s\u0131ndan zamana\u015f\u0131m\u0131, yap\u0131lan tarhiyat\u0131n kesinle\u015fti\u011fi tarihi takip eden takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ba\u015flar.<\/td>\n

                      		Vergiye uyumlu m\u00fckelleflere vergi indirimi
                      \nM\u00fckerrer Madde 121<\/p>\n

                      ..<\/p>\n

                      S\u00f6z konusu indirimden faydalanabilmek i\u00e7in;<\/p>\n

                      ..<\/p>\n

                      2. (1) numaral\u0131 bentte belirtilen s\u00fcre i\u00e7erisinde kesinle\u015fmi\u015f olmas\u0131 ko\u015fuluyla vergi beyannamelerindeki vergi t\u00fcrleri itibar\u0131yla\u00a0ikmalen,\u00a0re\u2019sen\u00a0veya idarece yap\u0131lm\u0131\u015f bir tarhiyat bulunmamas\u0131 (Kesinle\u015fen tarhiyatlar\u0131n, indirimin hesaplanaca\u011f\u0131 beyannamenin ait oldu\u011fu y\u0131l i\u00e7in ge\u00e7erli olan, birinci f\u0131kradaki indirim tutar s\u0131n\u0131r\u0131n\u0131n %1\u2019ini a\u015fmamas\u0131 durumunda bu \u015fart ihlal edilmi\u015f say\u0131lmaz.),<\/p>\n

                      ..<\/p>\n

                      Bu madde kapsam\u0131nda vergi indiriminden yararlanan m\u00fckelleflerin, \u00f6ng\u00f6r\u00fclen \u015fartlar\u0131 ta\u015f\u0131mad\u0131\u011f\u0131n\u0131n sonradan tespiti h\u00e2linde ilgili vergilendirme d\u00f6neminde indirim uygulamas\u0131 dolay\u0131s\u0131yla \u00f6denmeyen vergiler, vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n tarh edilir.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        \n
                      1. Gelir Vergisi Kanunu\u2019na ge\u00e7ici 91 inci maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir. (Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong> 10.2021)<\/strong><\/li>\n<\/ol>\n\n\n\n\n
                        De\u011fi\u015fiklik \u00d6ncesi<\/strong><\/td>\nDe\u011fi\u015fiklik Sonras\u0131<\/strong><\/td>\n<\/tr>\n
                         <\/td>\nGE\u00c7\u0130C\u0130 MADDE 92 \u2013 Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan yap\u0131lan tar\u0131msal destek \u00f6demeleri \u00fczerinden tevkif edilerek tahsil edilen gelir vergisi, \u00e7ift\u00e7ilerin d\u00fczeltme zamana\u015f\u0131m\u0131 s\u00fcresi i\u00e7erisinde tarha yetkili vergi dairelerine ba\u015fvurmalar\u0131 ve dava a\u00e7mamalar\u0131, a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7meleri \u015fart\u0131yla, 213 say\u0131l\u0131 Vergi Usul Kanununun d\u00fczeltmeye ili\u015fkin h\u00fck\u00fcmleri uyar\u0131nca, tahsil tarihinden itibaren ayn\u0131 Kanunun 112\u00a0nci\u00a0maddesinin (4) numaral\u0131 f\u0131kras\u0131 h\u00fckm\u00fcne g\u00f6re hesaplanacak faizi ile birlikte\u00a0red\u00a0ve iade edilir.<\/p>\n

                         <\/p>\n

                        Bu madde h\u00fck\u00fcmlerinden yararlanmak \u00fczere vazge\u00e7ilen davalarla ilgili olarak daha \u00f6nce verilmi\u015f ve kanun yolu t\u00fcketilmemi\u015f kararlar uyar\u0131nca, taraflara tebli\u011f edilip edilmedi\u011fine bak\u0131lmaks\u0131z\u0131n i\u015flem yap\u0131lmaz, idarece de a\u00e7\u0131lm\u0131\u015f davalar s\u00fcrd\u00fcr\u00fclmez, faiz, yarg\u0131lama giderleri ve vek\u00e2let \u00fccretine h\u00fckmedilmez, h\u00fckmedilmi\u015fse \u00f6denmez. Hakk\u0131nda kesinle\u015fmi\u015f yarg\u0131 karar\u0131 bulunanlar\u0131n iade talepleriyle ilgili olarak bu madde h\u00fckm\u00fc uygulanmaz.<\/p>\n

                        Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        Bilgilerinize sunulur.<\/p>\n

                        \u00a0<\/strong>Sayg\u0131lar\u0131m\u0131zla,
                        \n<\/strong>INDEPENDENT AUDITORS<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

                        Konu: 7338 Say\u0131l\u0131 Kanun\u2019la Gelir Vergisi Kanunu\u2019nda Yap\u0131lan D\u00fczenlemeler<\/b>
                        \n26\/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-3188","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 Kanun\u2019la Gelir Vergisi Kanunu\u2019nda Yap\u0131lan D\u00fczenlemeler<\/title>\n<meta name=\"description\" content=\"7338 Say\u0131l\u0131 Kanun\u2019la Gelir 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-gelir-vergisi-kanununda-yapilan-duzenlemeler\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta 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