{"id":17876,"date":"2023-03-16T09:44:00","date_gmt":"2023-03-16T09:44:00","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=17876"},"modified":"2023-03-16T09:44:00","modified_gmt":"2023-03-16T09:44:00","slug":"2022-yili-istisna-ve-indirim-tutarlari-icin-ek-kurumlar-vergisi-getirildi","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2023\/03\/2022-yili-istisna-ve-indirim-tutarlari-icin-ek-kurumlar-vergisi-getirildi\/","title":{"rendered":"2022 Y\u0131l\u0131 \u0130stisna ve \u0130ndirim Tutarlar\u0131 \u0130\u00e7in Ek Kurumlar Vergisi Getirildi"},"content":{"rendered":"

\"\"<\/a>2022 Y\u0131l\u0131 \u0130\u00e7in Ek Kurumlar Vergisi Getirildi Ek Kurumlar Vergisi Getirildi \u00d6ZET: 2022 y\u0131l\u0131na ili\u015fkin kurumlar vergisi beyannamesinde g\u00f6sterilmek suret…<\/p>\n

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2022 Y\u0131l\u0131 \u0130stisna ve \u0130ndirim Tutarlar\u0131 \u0130\u00e7in Ek Kurumlar Vergisi Getirildi<\/strong><\/p>\n

Tarih:\u00a0
\n

2022 Y\u0131l\u0131 \u0130\u00e7in Ek Kurumlar Vergisi Getirildi<\/h4>\n

Ek Kurumlar Vergisi Getirildi<\/p>\n

\u00d6ZET:<\/strong><\/p>\n

2022 y\u0131l\u0131na ili\u015fkin kurumlar vergisi beyannamesinde g\u00f6sterilmek suretiyle,\u00a05520 say\u0131l\u0131 Kanun<\/a>\u00a0ile di\u011fer kanunlarda yer alan d\u00fczenlemeler uyar\u0131nca kurum kazanc\u0131ndan indirim konusu yap\u0131lan istisna ve indirim tutarlar\u0131 ile ayn\u0131 Kanunun 32\/A maddesi kapsam\u0131nda indirimli kurumlar vergisine tabi matrahlar\u0131 \u00fczerinden, d\u00f6nem kazanc\u0131 ile ili\u015fkilendirilmeksizin %10 oran\u0131nda; 5520 say\u0131l\u0131 Kanunun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde d\u00fczenlenen istisna ile yurt d\u0131\u015f\u0131ndan elde edilen ve en az %15 oran\u0131nda vergi y\u00fck\u00fc ta\u015f\u0131d\u0131\u011f\u0131 tevsik edilen istisna kazan\u00e7lar \u00fczerinden ise %5 oran\u0131nda ek vergi hesaplanmas\u0131na y\u00f6nelik d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Bu verginin ilk taksiti kurumlar vergisinin \u00f6deme s\u00fcresi i\u00e7inde, ikinci taksiti bu s\u00fcreyi takip eden d\u00f6rd\u00fcnc\u00fc ayda \u00f6denecektir.<\/p>\n

\u00d6zel hesap d\u00f6nemi tayin edilen m\u00fckelleflerde bu vergi, 2023 y\u0131l\u0131 i\u00e7inde sona eren hesap d\u00f6nemi i\u00e7in verilmesi gereken beyannamelerde g\u00f6sterilmek suretiyle uygulanacakt\u0131r.<\/p>\n

Bu vergi gider ve indirim olarak dikkate al\u0131namayacak ve hi\u00e7bir vergiden mahsup edilemeyecektir.<\/p>\n

A\u015fa\u011f\u0131daki istisnalar i\u00e7in bu vergi hesaplanmayacakt\u0131r.<\/strong><\/p>\n

\u23af T\u00fcrkiye\u2019de kurulu fonlar ile yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131na ili\u015fkin istisna<\/p>\n

\u23af Risturn \u0130stisnas\u0131<\/p>\n

\u23af Sat-kirala-geri al i\u015flemlerinden do\u011fan kazan\u00e7larda istisna<\/p>\n

\u23af Kira sertifikas\u0131 ihrac\u0131 amac\u0131yla her t\u00fcrl\u00fc varl\u0131k ve haklar\u0131n sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7larda istisna<\/p>\n

\u23af Yabanc\u0131 paralar\u0131n ve alt\u0131n hesaplar\u0131n\u0131n T\u00fcrk Liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesinden elde edilen kazan\u00e7lara ili\u015fkin istisna,<\/p>\n

A\u015fa\u011f\u0131daki indirimler i\u00e7in bu vergi hesaplanmayacakt\u0131r.<\/strong><\/p>\n

\u23af Sponsorluk harcamalar\u0131<\/p>\n

\u23af Kurum kazanc\u0131n\u0131n %5\u2019i ile s\u0131n\u0131rl\u0131 ba\u011f\u0131\u015f ve yard\u0131mlar<\/p>\n

\u23af E\u011fitim ve sa\u011fl\u0131k tesisleri ile dini tesislere ili\u015fkin ba\u011f\u0131\u015f ve yard\u0131mlar<\/p>\n

\u23af K\u00fclt\u00fcr ve turizm ama\u00e7l\u0131 ba\u011f\u0131\u015f ve yard\u0131mlar<\/p>\n

\u23af Cumhurba\u015fkan\u0131nca ba\u015flat\u0131lan yard\u0131m kampanyalar\u0131na makbuz kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan ayni ve nakd\u00ee ba\u011f\u0131\u015flar<\/p>\n

\u23af \u0130ktisadi i\u015fletmeleri hari\u00e7, T\u00fcrkiye K\u0131z\u0131lay Derne\u011fine ve T\u00fcrkiye Ye\u015filay Cemiyetine makbuz kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan nakdi ba\u011f\u0131\u015f veya yard\u0131mlar<\/p>\n

\u23af VUK 325\/A maddesine g\u00f6re giri\u015fim sermayesi fonu olarak ayr\u0131lan tutarlar\u0131n beyan edilen gelirin %10\u2019unu a\u015fmayan k\u0131sm\u0131<\/p>\n

\u23af korumal\u0131 i\u015fyeri indirimi<\/p>\n

\u23af ilgili kanunlar\u0131 uyar\u0131nca kurum kazanc\u0131ndan indirilebilen ba\u011f\u0131\u015f ve yard\u0131mlar<\/p>\n

\u23af\u00a0193 say\u0131l\u0131 Kanunun<\/a>\u00a0ge\u00e7ici 61 inci maddesi kapsam\u0131nda tevkifata tabi yat\u0131r\u0131m indirimi istisnas\u0131<\/p>\n

10\/7\/2018 tarihli ve\u00a01 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Te\u015fkilat\u0131 Hakk\u0131nda Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesinin<\/a>\u00a0407 nci maddesi kapsam\u0131nda tan\u0131mlanan mikro ve k\u00fc\u00e7\u00fck i\u015fletmelerin teknoloji geli\u015ftirme b\u00f6lgeleri ile Ar-ge ve tasar\u0131m merkezlerinden elde ettikleri istisnaya ve indirime konu kazan\u00e7lar\u0131 \u00fczerinden bu vergi hesaplanmayacakt\u0131r.<\/p>\n

6\/2\/2023 tarihi itibar\u0131yla, Adana, Ad\u0131yaman, Diyarbak\u0131r, Elaz\u0131\u011f, Gaziantep, Hatay, Kahramanmara\u015f, Kilis, Malatya, Osmaniye ve \u015eanl\u0131urfa illeri ile Sivas \u0130linin G\u00fcr\u00fcn \u0130l\u00e7esinde kurumlar vergisi m\u00fckellefiyeti bulunanlar ek vergiden muaft\u0131r.<\/p>\n

Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/strong><\/a><\/p>\n

Kaynak: T\u00dcRMOB<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

2022 Y\u0131l\u0131 \u0130\u00e7in Ek Kurumlar Vergisi Getirildi Ek Kurumlar Vergisi Getirildi \u00d6ZET: 2022 y\u0131l\u0131na ili\u015fkin kurumlar vergisi beyannamesinde g\u00f6sterilmek suret…  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-17876","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17876","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=17876"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17876\/revisions"}],"predecessor-version":[{"id":17877,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17876\/revisions\/17877"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=17876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=17876"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=17876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}