{"id":5904,"date":"2024-08-23T16:13:42","date_gmt":"2024-08-23T13:13:42","guid":{"rendered":"http:\/\/www.batmantb.org.tr\/?p=5904"},"modified":"2024-08-23T16:13:42","modified_gmt":"2024-08-23T13:13:42","slug":"7524-sayili-kanun-hk","status":"publish","type":"post","link":"http:\/\/www.batmantb.org.tr\/index.php\/2024\/08\/23\/7524-sayili-kanun-hk\/","title":{"rendered":"7524 Say\u0131l\u0131 Kanun Hk."},"content":{"rendered":"\n

Say\u0131n \u00dcyemiz,
<\/strong>(\u00dcyeye \u00d6zel)

<\/strong>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131ndan al\u0131nan 13.08.2024 tarihli ve 63763 say\u0131l\u0131 yaz\u0131 ile, 7524 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun 2\/8\/2024 tarihli ve 32620 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanm\u0131\u015f oldu\u011fu belirtilmektedir.

S\u00f6z Konusu Kanunla;

– \u00c7ok uluslu \u015firketlere k\u00fcresel asgari kurumlar vergisi getirilmi\u015ftir.<\/p>\n\n\n\n

– Yurti\u00e7i asgari kurumlar vergisi d\u00fczenlemesi yap\u0131larak, indirim ve istisnalar d\u00fc\u015f\u00fclmeden \u00f6nceki kurum kazan\u00e7lar\u0131 \u00fczerinden %10 oran\u0131nda asgari bir vergi al\u0131nmas\u0131 sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– Yap \u0130\u015flet ve Devret Modeli ile Kamu \u00d6zel \u0130\u015fbirli\u011fi Projeleri kapsam\u0131nda elde edilen kazan\u00e7lara kurumlar vergisinin %30 olarak uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n

– Yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131n\u0131n h\u00e2lihaz\u0131rda var olan kazan\u00e7 istisnas\u0131, gayrimenkul kazan\u00e7lar\u0131n\u0131n<\/p>\n\n\n\n

%50’sinin kar da\u011f\u0131t\u0131m\u0131 olarak da\u011f\u0131t\u0131lmas\u0131 \u015fart\u0131na ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– Serbest b\u00f6lgelerde faaliyette bulunan i\u015fletmelere sa\u011flanan kazan\u00e7 istisnas\u0131n\u0131n ihracat gelirleri ile s\u0131n\u0131rland\u0131r\u0131larak, yurt i\u00e7ine yap\u0131lan sat\u0131\u015flardan elde edilen kazan\u00e7lara uygulanan istisna kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– Ticari kazan\u00e7 elde eden gelir vergisi m\u00fckellefleri ile kurumlar vergisi m\u00fckelleflerine yap\u0131lan baz\u0131 \u00f6demelerden gelir ve kurumlar vergisi kesintisi yap\u0131lmas\u0131 y\u00f6n\u00fcnde yetki d\u00fczenlemesi yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131nca teknogiri\u015fim \u015firketi olarak belirlenen \u015eirketlerdeki hisse senedi opsiyonlar\u0131nda vergisel kolayl\u0131k sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– Serbest meslek kazanc\u0131 ve ticari kazan\u00e7 y\u00f6n\u00fcnden gelir vergisi m\u00fckelleflerinin y\u0131l\u0131n belirli zamanlar\u0131nda has\u0131latlar\u0131 tespit edilerek, beyanlar\u0131 ile tespit edilen has\u0131latlar\u0131 aras\u0131nda uyumsuzluk olanlar\u0131n izaha davet edilmesi ve izah\u0131 yeterli olmayanlar hakk\u0131nda vergi tarh edilebilmesine imk\u00e2n sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– M\u00fckelleflerin KDV beyannamelerinde yer alan indirilecek KDV tutarlar\u0131n\u0131n be\u015f takvim y\u0131l\u0131 s\u00fcresince indirim yoluyla giderilememesi halinde, bu s\u00fcre sonunda kay\u0131tlardan \u00e7\u0131kar\u0131larak yap\u0131lacak vergi incelemesi ile gelir veya kurumlar vergisinin tespitinde gider olarak dikkate al\u0131nmas\u0131na imk\u00e2n sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– Ayr\u0131ca, birle\u015fme, devir ve b\u00f6l\u00fcnme i\u015flemlerinde, devreden KDV tutar\u0131n\u0131n be\u015f takvim y\u0131l\u0131 kriterine veya zamana\u015f\u0131m\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n vergi incelemesi yoluyla yeni \u015firkete devrine izin verilecek \u015fekilde d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– G\u00fcmr\u00fck Kanunundaki muafiyetlere ili\u015fkin uygulanan baz\u0131 KDV ve \u00d6TV istisnalar\u0131na y\u00f6nelik d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– KDV \u0130stisna uygulamas\u0131nda deniz ta\u015f\u0131ma ara\u00e7lar\u0131n\u0131n netle\u015ftirilmesine y\u00f6nelik d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– Yabanc\u0131 devletler taraf\u0131ndan deprem nedeniyle yap\u0131lacak yard\u0131mlara ili\u015fkin KDV istisnas\u0131 sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– Kay\u0131t d\u0131\u015f\u0131l\u0131kla m\u00fccadeleye katk\u0131 sa\u011flamak amac\u0131yla, usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n tutarlar\u0131 art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– Kay\u0131t d\u0131\u015f\u0131 faaliyette bulunan m\u00fckelleflere art\u0131r\u0131ml\u0131 ceza uygulamas\u0131 getirilmi\u015ftir.<\/p>\n\n\n\n

– Vergi asl\u0131 uzla\u015fma kapsam\u0131 d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

– Borcu yoktur uygulamas\u0131na “mahkeme kararlar\u0131 ve icra dairelerinin \u00f6deme veya icra emirleri \u00fczerine yap\u0131lacak \u00f6demeler” de d\u00e2hil edilmi\u015ftir.<\/p>\n\n\n\n

– Yurt d\u0131\u015f\u0131na \u00e7\u0131k\u0131\u015f yapan T\u00fcrkiye Cumhuriyeti vatanda\u015flar\u0131ndan \u00e7\u0131k\u0131\u015f ba\u015f\u0131na al\u0131nan har\u00e7 tutar\u0131 art\u0131r\u0131lm\u0131\u015f ve harc\u0131n her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 sa\u011flanm\u0131\u015ft\u0131r.

S\u00f6z Konusu Kanun hakk\u0131nda detayl\u0131 bilgilerin yer ald\u0131\u011f\u0131 sunum ekte bilgilerinize sunulmaktad\u0131r.

Sayg\u0131lar\u0131m\u0131zla

Batman Ticaret Borsas\u0131
Genel Sekreterli\u011fi<\/p>\n\n\n\n

7524-Sayili-Kanun-hakkinda-sunum<\/a>\u0130ndir<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Say\u0131n \u00dcyemiz,(\u00dcyeye \u00d6zel) Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131ndan al\u0131nan 13.08.2024 tarihli ve 63763 say\u0131l\u0131 yaz\u0131 ile, 7524 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun 2\/8\/2024 tarihli ve 32620 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanm\u0131\u015f oldu\u011fu belirtilmektedir. S\u00f6z Konusu Kanunla; – \u00c7ok uluslu \u015firketlere k\u00fcresel asgari kurumlar vergisi getirilmi\u015ftir. – Yurti\u00e7i …<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[12],"tags":[],"_links":{"self":[{"href":"http:\/\/www.batmantb.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/5904"}],"collection":[{"href":"http:\/\/www.batmantb.org.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.batmantb.org.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.batmantb.org.tr\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.batmantb.org.tr\/index.php\/wp-json\/wp\/v2\/comments?post=5904"}],"version-history":[{"count":1,"href":"http:\/\/www.batmantb.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/5904\/revisions"}],"predecessor-version":[{"id":5906,"href":"http:\/\/www.batmantb.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/5904\/revisions\/5906"}],"wp:attachment":[{"href":"http:\/\/www.batmantb.org.tr\/index.php\/wp-json\/wp\/v2\/media?parent=5904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.batmantb.org.tr\/index.php\/wp-json\/wp\/v2\/categories?post=5904"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.batmantb.org.tr\/index.php\/wp-json\/wp\/v2\/tags?post=5904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}