{"id":16572,"date":"2021-12-25T11:22:45","date_gmt":"2021-12-25T11:22:45","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=16572"},"modified":"2021-12-25T11:22:45","modified_gmt":"2021-12-25T11:22:45","slug":"7349-gelir-vergisi-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2021\/12\/7349-gelir-vergisi-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun\/","title":{"rendered":"7349 Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun"},"content":{"rendered":"

\"\"<\/a>7349 Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik 25 Aral\u0131k 2021 Tarihli Resmi Gazete Say\u0131: 31700 Kanun No: 7349 Kabul Tarihi: 22\/12\/2021 MADDE…\u00a0<\/p>\n

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7349 Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/strong><\/p>\n

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7349 Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik<\/h4>\n

25 Aral\u0131k 2021 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 31700<\/p>\n

Kanun No: 7349<\/p>\n

Kabul Tarihi: 22\/12\/2021<\/p>\n

MADDE 1 \u2013\u00a0<\/strong>31\/12\/1960\u00a0tarihli ve\u00a0193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a><\/strong>\u00a09 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (9) numaral\u0131 bendinde yer alan \u201c10\u00a0kW\u2019a\u00a0kadar (10\u00a0kW\u00a0d\u00e2hil)\u201d ibaresi \u201c25\u00a0kW\u2019a\u00a0kadar (25\u00a0kW\u00a0d\u00e2hil)\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 2 \u2013\u00a0<\/strong>193 say\u0131l\u0131 Kanunun 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n

\u201c18. Hizmet erbab\u0131n\u0131n, \u00f6demenin yap\u0131ld\u0131\u011f\u0131 ayda ge\u00e7erli olan asgari \u00fccretin ayl\u0131k br\u00fct tutar\u0131ndan i\u015f\u00e7i sosyal g\u00fcvenlik kurumu primi ve i\u015fsizlik sigorta primi d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar\u0131na isabet eden \u00fccretleri\u00a0(\u015eu kadar ki, istisnay\u0131 a\u015fan \u00fccret gelirinin vergilendirilmesinde verginin hesaplanaca\u011f\u0131 gelir dilim tutarlar\u0131 ve oranlar\u0131, istisna kapsam\u0131ndaki tutarlar da dikkate al\u0131narak belirlenir. \u00d6denecek vergi tutar\u0131, bu suretle bulunan vergi tutar\u0131n\u0131n i\u00e7inde istisna tutara isabet eden k\u0131s\u0131m d\u00fc\u015f\u00fclmek suretiyle hesaplan\u0131r. \u0130stisna nedeniyle al\u0131nmayacak olan vergi ilgili ayda ayl\u0131k asgari \u00fccret \u00fczerinden hesaplanmas\u0131 gereken vergiyi a\u015famaz. Birden fazla i\u015fverenden \u00fccret alanlarda bu istisna sadece en y\u00fcksek olan \u00fccrete uygulan\u0131r.).\u201d<\/p>\n

MADDE 3 \u2013\u00a0<\/strong>193 say\u0131l\u0131 Kanunun;<\/p>\n

a) 106\u00a0nc\u0131\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendinde yer alan \u201cDi\u011fer \u00fccretlerde, gezici olarak \u00e7al\u0131\u015fanlar\u0131n\u201d ibaresi \u201cGezici olarak \u00e7al\u0131\u015fanlar\u0131n\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, bentte yer alan \u201c\u00fccret ve\u201d ibaresi madde metninden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n

b) 32\u00a0nci\u00a0maddesi, 64 \u00fcnc\u00fc maddesi, 108 inci maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendi, 109 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendi ile ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131, 110 uncu maddesi, 118 inci maddesi ve 122\u00a0nci\u00a0maddesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 4 \u2013\u00a0<\/strong>1\/7\/1964\u00a0tarihli ve\u00a0488 say\u0131l\u0131 Damga Vergisi Kanununa<\/a><\/strong>\u00a0ekli (2) say\u0131l\u0131 tablonun \u201cIV \u2013 Ticari ve medeni i\u015flerle ilgili k\u00e2\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (34) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c\u00fccretlere ili\u015fkin k\u00e2\u011f\u0131tlar\u201d ibaresinden sonra gelmek \u00fczere (Bu maddenin birinci f\u0131kras\u0131n\u0131n (18) numaral\u0131 bendinde d\u00fczenlenen \u00fccretlerde istisna, ayl\u0131k br\u00fct asgari \u00fccrete isabet eden k\u0131s\u0131m i\u00e7in uygulan\u0131r) \u015feklinde parantez i\u00e7i h\u00fck\u00fcm eklenmi\u015ftir.<\/p>\n

MADDE 5 \u2013\u00a0<\/strong>25\/10\/1984\u00a0tarihli ve\u00a03065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun<\/a><\/strong>\u00a013 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (f) bendinde yer alan \u201cM\u00fcste\u015farl\u0131\u011f\u0131\u201d ibareleri \u201cBa\u015fkanl\u0131\u011f\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve bende \u201cbak\u0131m-onar\u0131m ve modernizasyonuna ili\u015fkin olarak yap\u0131lan teslim ve hizmetler\u201d ibaresinden sonra gelmek \u00fczere \u201c, Milli Savunma Bakanl\u0131\u011f\u0131 veya Savunma\u00a0Sanayii\u00a0Ba\u015fkanl\u0131\u011f\u0131nca y\u00fcr\u00fct\u00fclen savunma\u00a0sanayii\u00a0projelerine ili\u015fkin olarak bu kurumlara ilgili projeler kapsam\u0131nda yap\u0131lan teslim ve hizmetler\u201d ibaresi eklenmi\u015ftir.<\/p>\n

MADDE 6 \u2013\u00a0<\/strong>18\/4\/2001\u00a0tarihli ve\u00a04646 say\u0131l\u0131 Do\u011fal Gaz Piyasas\u0131 Kanununa<\/a><\/strong>\u00a0a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n

\u201cGE\u00c7\u0130C\u0130 MADDE 6 \u2013 BOTA\u015e\u2019\u0131n, bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla Ticaret Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil dairelerine vadesi geldi\u011fi halde \u00f6denmemi\u015f olan her t\u00fcrl\u00fc vergi, fon ve paylar ile idari para cezalar\u0131, bunlara ba\u011fl\u0131 gecikme zamm\u0131 ve gecikme faizi bor\u00e7lar\u0131 ile\u00a011\/11\/2020\u00a0tarihli ve 7256 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda yap\u0131land\u0131r\u0131lm\u0131\u015f bor\u00e7lar\u0131 (vadesi gelmemi\u015f taksitler d\u00e2hil); ad\u0131 ge\u00e7en \u015firketin Hazineden, 31\/12\/2021 tarihine kadar olu\u015fan g\u00f6revlendirme bedeli alacaklar\u0131na kar\u015f\u0131l\u0131k, merkezi y\u00f6netim b\u00fct\u00e7esinin gelir ve gider hesaplar\u0131yla ili\u015fkilendirilmeksizin mahsup suretiyle, Ticaret Bakanl\u0131\u011f\u0131nca terkin edilir. Bu kapsamda mahsuba konu olacak bor\u00e7lara bu maddenin yay\u0131mland\u0131\u011f\u0131 tarihten sonra fer\u2019i alacak hesaplanmaz.<\/p>\n

Bu madde kapsam\u0131nda BOTA\u015e\u2019\u0131n Hazineden olan g\u00f6revlendirme bedeli alaca\u011f\u0131 tutar\u0131n\u0131 tespit etmeye, mahsup suretiyle yap\u0131lacak terkin i\u015flemlerini belirlemeye Hazine ve Maliye Bakan\u0131 yetkilidir.\u201d<\/p>\n

MADDE 7 \u2013\u00a0<\/strong>10\/12\/2003\u00a0tarihli ve\u00a05018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanununa<\/a><\/strong>\u00a0a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n

\u201cGE\u00c7\u0130C\u0130 MADDE 23 \u2013\u00a019\/12\/2020\u00a0tarihli ve\u00a07258 say\u0131l\u0131 2021 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununda<\/a><\/strong>\u00a0yer alan genel b\u00fct\u00e7e gelir tahmini \u00fczerinde ger\u00e7ekle\u015fen gelir kadar, genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri ile \u00f6zel b\u00fct\u00e7eli idarelerin b\u00fct\u00e7elerine \u00f6denek eklemeye Cumhurba\u015fkan\u0131 yetkilidir. \u0130lgili kanunlar\u0131 gere\u011fince genel b\u00fct\u00e7e gelirleri kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan \u00f6denek eklemeleri bu tutardan d\u00fc\u015f\u00fcl\u00fcr.\u201d<\/p>\n

MADDE 8 \u2013\u00a0<\/strong>15\/1\/2004\u00a0tarihli ve\u00a05070 say\u0131l\u0131 Elektronik \u0130mza Kanununun<\/a><\/strong>\u00a05 inci maddesinin ikinci f\u0131kras\u0131na \u201cmektuplar\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cve T\u00fcrkiye\u2019de yerle\u015fik sigorta \u015firketleri taraf\u0131ndan d\u00fczenlenen kefalet senetleri\u201d ibaresi eklenmi\u015ftir.<\/p>\n

MADDE 9 \u2013\u00a0<\/strong>10\/7\/2004\u00a0tarihli ve\u00a05216 say\u0131l\u0131 B\u00fcy\u00fck\u015fehir Belediyesi Kanununun<\/a><\/strong>\u00a07\u00a0nci\u00a0maddesinin ikinci f\u0131kras\u0131n\u0131n son c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cB\u00fcy\u00fck\u015fehir belediyeleri, kendisinden izin veya ruhsat almak ya da hat kiralamak suretiyle \u00e7al\u0131\u015fan ve toplu ta\u015f\u0131ma hizmeti y\u00fcr\u00fcten ger\u00e7ek ve t\u00fczel ki\u015filere; n\u00fcfus, hatt\u0131n uzunlu\u011fu ve hatt\u0131 kullanan say\u0131s\u0131\u00a0kriterlerini\u00a0esas alarak tespit edece\u011fi hatlardaki toplu ta\u015f\u0131ma hizmetlerinden \u00fccretsiz veya indirimli olarak yararlananlara ili\u015fkin gelir deste\u011fi \u00f6demesi yapabilir.\u201d<\/p>\n

MADDE 10 \u2013\u00a0<\/strong>3\/7\/2005\u00a0tarihli ve\u00a05393 say\u0131l\u0131 Belediye Kanununun<\/a><\/strong>\u00a015 inci maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

\u201cBelediyeler, kendisinden izin veya ruhsat almak ya da hat kiralamak suretiyle \u00e7al\u0131\u015fan ve toplu ta\u015f\u0131ma hizmeti y\u00fcr\u00fcten ger\u00e7ek ve t\u00fczel ki\u015filere; n\u00fcfus, hatt\u0131n uzunlu\u011fu ve hatt\u0131 kullanan say\u0131s\u0131\u00a0kriterlerini\u00a0esas alarak tespit edece\u011fi hatlardaki toplu ta\u015f\u0131ma hizmetlerinden \u00fccretsiz veya indirimli olarak yararlananlara ili\u015fkin gelir deste\u011fi \u00f6demesi yapabilir.\u201d<\/p>\n

MADDE 11 \u2013\u00a0<\/strong>31\/5\/2006\u00a0tarihli ve\u00a05510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununa<\/a><\/strong>\u00a0a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n

\u201cGE\u00c7\u0130C\u0130 MADDE 86 \u2013 2021 y\u0131l\u0131nda g\u00f6t\u00fcr\u00fc bedel \u00fczerinden hizmet al\u0131m s\u00f6zle\u015fmesi yap\u0131lm\u0131\u015f kamu \u00fcniversite sa\u011fl\u0131k hizmeti sunucular\u0131n\u0131n Kuruma\u00a031\/12\/2021\u00a0tarihine kadar bu s\u00f6zle\u015fme kapsam\u0131nda verdikleri tedavi hizmetlerine ili\u015fkin toplam tahakkuk tutar\u0131n\u0131n g\u00f6t\u00fcr\u00fc bedel s\u00f6zle\u015fme tutar\u0131ndan d\u00fc\u015f\u00fck olmas\u0131 durumunda, aradaki fark terkin edilir. Terkin edilen tutar, \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 b\u00fct\u00e7esine bu ama\u00e7la tahsis edilecek \u00f6denekten kar\u015f\u0131lan\u0131r.<\/p>\n

Bu maddeye ili\u015fkin usul ve esaslar Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc al\u0131narak Kurumca belirlenir.\u201d<\/p>\n

MADDE 12 \u2013\u00a0<\/strong>Bu Kanunun;<\/p>\n

a) 2\u00a0nci, 3 \u00fcnc\u00fc ve 4 \u00fcnc\u00fc maddeleri\u00a01\/1\/2022\u00a0tarihinden itibaren yap\u0131lan \u00fccret \u00f6demelerine uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n

b) Di\u011fer maddeleri yay\u0131m\u0131 tarihinde,<\/p>\n

y\u00fcr\u00fcrl\u00fc\u011fe\u00a0girer.<\/p>\n

MADDE 13 \u2013\u00a0<\/strong>Bu Kanun h\u00fck\u00fcmlerini Cumhurba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr. 24\/12\/2021<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

7349 Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik 25 Aral\u0131k 2021 Tarihli Resmi Gazete Say\u0131: 31700 Kanun No: 7349 Kabul Tarihi: 22\/12\/2021 MADDE…\u00a0    <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16572","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16572","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=16572"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16572\/revisions"}],"predecessor-version":[{"id":16573,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16572\/revisions\/16573"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16572"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}