{"id":15324,"date":"2021-01-19T09:28:09","date_gmt":"2021-01-19T09:28:09","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15324"},"modified":"2021-01-19T09:28:09","modified_gmt":"2021-01-19T09:28:09","slug":"temmuz-aralik-2020-donemi-gekap-beyannameleri-suresi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/01\/temmuz-aralik-2020-donemi-gekap-beyannameleri-suresi\/","title":{"rendered":"Temmuz-Aral\u0131k 2020 D\u00f6nemi GEKAP Beyannameleri S\u00fcresi"},"content":{"rendered":"

\"\"<\/a>Temmuz-Aral\u0131k 2020 D\u00f6nemi GEKAP Beyannameleri S\u00fcresi Temmuz-Aral\u0131k 2020 D\u00f6nemini Kapsayan GEKAP Beyannameleri 1 \u015eubat 2021 Tarihine Kadar Verilmelidir…<\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

Temmuz-Aral\u0131k 2020 D\u00f6nemi GEKAP Beyannameleri S\u00fcresi<\/strong><\/p>\n

Tarih:\u00a0
\n

Temmuz-Aral\u0131k 2020 D\u00f6nemi GEKAP Beyannameleri S\u00fcresi<\/h4>\n

Temmuz-Aral\u0131k 2020 D\u00f6nemini Kapsayan GEKAP Beyannameleri 1 \u015eubat 2021 Tarihine Kadar Verilmelidir<\/em><\/p>\n

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

2872 say\u0131l\u0131 \u00c7evre Kanunu<\/a><\/strong>\u2018nun ek 11\u2019inci maddesinin Hazine ve Maliye Bakanl\u0131\u011f\u0131na vermi\u015f oldu\u011fu yetkiye dayan\u0131larak GEKAP beyan d\u00f6nemleri 2020 y\u0131l\u0131nda alt\u0131 ayl\u0131k, 2021 ve izleyen y\u0131llar i\u00e7in \u00fc\u00e7 ayl\u0131k olarak belirlenmi\u015ftir.<\/p>\n

Temmuz-A\u011fustos-Eyl\u00fcl-Ekim-Kas\u0131m-Aral\u0131k 2020 d\u00f6nemine ili\u015fkin GEKAP beyannamesinin 1 \u015eubat 2021 g\u00fcn\u00fc saat 23:59\u2019a kadar verilmesi ve ayn\u0131 s\u00fcre i\u00e7inde tahakkuk eden kat\u0131l\u0131m paylar\u0131n\u0131n \u00f6denmesi gerekmektedir.<\/p>\n

Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesini vermekle y\u00fck\u00fcml\u00fc olanlar, beyan d\u00f6nemi i\u00e7erisinde 2872 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 listede yer alan \u00fcr\u00fcnlerden plastik po\u015fetlerin sat\u0131\u015f\u0131n\u0131 di\u011fer \u00fcr\u00fcnlerin ise piyasaya arz\u0131n\u0131\/ithalini yapmam\u0131\u015f olsalar dahi Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesini vermekle y\u00fck\u00fcml\u00fcd\u00fcrler. Bu durumda beyannamenin \u201cBeyan edilecek geri kazan\u0131m kat\u0131l\u0131m pay\u0131 bulunmamaktad\u0131r\u201d se\u00e7ene\u011fi i\u015faretlenerek g\u00f6nderilmesi gerekmektedir.<\/p>\n

\n
\n
\n
\n
2872 say\u0131l\u0131 Kanun\u2019un ek 11\u2019inci maddesinin Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na vermi\u015f oldu\u011fu yetkiye dayan\u0131larak Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesinin elektronik ortamda beyan edilmesi zorunlulu\u011fu getirilmi\u015ftir. Piyasaya arz edilen \u00fcr\u00fcnlere y\u00f6nelik olarak piyasaya s\u00fcrenler\/ithalat\u00e7\u0131lar ve sat\u0131\u015f noktalar\u0131nca yap\u0131lacak beyanlarda, Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen esaslara uyulacakt\u0131r. Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan; 22\/03\/2020 tarih ve 31076 say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanan Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesi Genel Tebli\u011fi (S\u0131ra No:1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 3)<\/a><\/strong>\u00a0ile 2872 say\u0131l\u0131 Kanunun ek 11\u2019inci maddesinin Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na vermi\u015f oldu\u011fu yetkiye dayan\u0131larak GEKAP beyan d\u00f6nemleri 2020 y\u0131l\u0131nda alt\u0131 ayl\u0131k, takip eden y\u0131llar i\u00e7in \u00fc\u00e7 ayl\u0131k olarak belirlenmi\u015ftir.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

2020 y\u0131l\u0131 GEKAP Beyanlar\u0131nda ikinci d\u00f6nem; Temmuz-A\u011fustos-Eyl\u00fcl-Ekim-Kas\u0131m-Aral\u0131k aylar\u0131n\u0131 kapsayacakt\u0131r.<\/p>\n

Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesinin, plastik po\u015fetin sat\u0131\u015f\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 ve di\u011fer \u00fcr\u00fcnler i\u00e7in piyasaya s\u00fcr\u00fcld\u00fc\u011f\u00fc\/ithal edildi\u011fi beyan d\u00f6nemini takip eden ay\u0131n son g\u00fcn\u00fc saat 23.59\u2019a kadar yetkili vergi dairesine elektronik ortamda g\u00f6nderilmesi gerekmektedir.<\/p>\n

Buna g\u00f6re Temmuz-A\u011fustos-Eyl\u00fcl-Ekim-Kas\u0131m-Aral\u0131k \/ 2020 d\u00f6nemine ili\u015fkin GEKAP beyannamesinin 1 \u015eubat 2021 (31 Ocak 2021 g\u00fcn\u00fc pazar g\u00fcn\u00fcne denk geldi\u011finden) g\u00fcn\u00fc saat 23:59\u2019a kadar verilmesi ve \u00f6denmesi gerekmektedir.<\/strong><\/p>\n

Gelir veya kurumlar vergisi m\u00fckellefi olsun veya olmas\u0131n t\u00fcm sat\u0131\u015f noktalar\u0131 ile piyasaya s\u00fcrenler\/ithalat\u00e7\u0131lar Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamelerini elektronik ortamda g\u00f6ndermek zorundad\u0131rlar.<\/p>\n

Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesini vermekle y\u00fck\u00fcml\u00fc olanlar, beyan d\u00f6nemi i\u00e7erisinde 2872 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 listede yer alan \u00fcr\u00fcnlerden plastik po\u015fetlerin sat\u0131\u015f\u0131n\u0131 di\u011fer \u00fcr\u00fcnlerin ise piyasaya arz\u0131n\u0131\/ithalini yapmam\u0131\u015f olsalar dahi Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesini vermekle y\u00fck\u00fcml\u00fcd\u00fcrler. Bu durumda beyannamenin \u201cBeyan edilecek geri kazan\u0131m kat\u0131l\u0131m pay\u0131 bulunmamaktad\u0131r\u201d se\u00e7ene\u011fi i\u015faretlenerek g\u00f6nderilmesi gerekmektedir.<\/p>\n

TEMMUZ-ARALIK 2020 D\u00d6NEM\u0130 GEKAP BEYANNAMELER\u0130<\/strong><\/p>\n

1-<\/strong>\u00a0GEKAP beyan d\u00f6nemleri 2020 y\u0131l\u0131 i\u00e7in alt\u0131 ayl\u0131k, 2021 ve izleyen y\u0131llar i\u00e7in \u00fc\u00e7 ayl\u0131k olarak belirlenmi\u015ftir.<\/p>\n

2-<\/strong>\u00a0Temmuz-A\u011fustos-Eyl\u00fcl-Ekim-Kas\u0131m-Aral\u0131k 2020 d\u00f6nemine ili\u015fkin GEKAP beyannamesinin 1 \u015eubat 2021 g\u00fcn\u00fc saat 23:59\u2019a kadar verilmesi ve ayn\u0131 s\u00fcre i\u00e7inde tahakkuk eden kat\u0131l\u0131m paylar\u0131n\u0131n \u00f6denmesi gerekmektedir.<\/p>\n

3-<\/strong>\u00a0Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesini vermekle y\u00fck\u00fcml\u00fc olanlar, beyan d\u00f6nemi i\u00e7erisinde 2872 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 listede yer alan \u00fcr\u00fcnlerden plastik po\u015fetlerin sat\u0131\u015f\u0131n\u0131 di\u011fer \u00fcr\u00fcnlerin ise piyasaya arz\u0131n\u0131\/ithalini yapmam\u0131\u015f olsalar dahi Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 Beyannamesini vermekle y\u00fck\u00fcml\u00fcd\u00fcrler.<\/p>\n

Bu durumda beyannamenin \u201cBeyan edilecek geri kazan\u0131m kat\u0131l\u0131m pay\u0131 bulunmamaktad\u0131r<\/strong>\u201d se\u00e7ene\u011fi i\u015faretlenerek g\u00f6nderilmesi gerekmektedir.<\/p>\n

Kaynak:<\/strong>\u00a0T\u00dcRMOB<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Temmuz-Aral\u0131k 2020 D\u00f6nemi GEKAP Beyannameleri S\u00fcresi Temmuz-Aral\u0131k 2020 D\u00f6nemini Kapsayan GEKAP Beyannameleri 1 \u015eubat 2021 Tarihine Kadar Verilmelidir…  <\/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-15324","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15324","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=15324"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15324\/revisions"}],"predecessor-version":[{"id":15325,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15324\/revisions\/15325"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}