{"id":15410,"date":"2021-02-08T09:08:27","date_gmt":"2021-02-08T09:08:27","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15410"},"modified":"2021-02-08T09:08:27","modified_gmt":"2021-02-08T09:08:27","slug":"yiyecek-ve-icecek-hizmeti-faaliyetlerinde-bulunan-isletmelere-koronavirus-salgini-nedeniyle-verilecek-ciro-kaybi-destegi-hakkinda-karar-karar-sayisi-3506","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/02\/yiyecek-ve-icecek-hizmeti-faaliyetlerinde-bulunan-isletmelere-koronavirus-salgini-nedeniyle-verilecek-ciro-kaybi-destegi-hakkinda-karar-karar-sayisi-3506\/","title":{"rendered":"Yiyecek ve \u0130\u00e7ecek Hizmeti Faaliyetlerinde Bulunan \u0130\u015fletmelere Koronavir\u00fcs Salg\u0131n\u0131 Nedeniyle Verilecek Ciro Kayb\u0131 Deste\u011fi Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 3506)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2019\/06\/perakende-ticarette-uygulanacak-ilke-ve-kurallar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-6\/ticaret-bakanligi-yeni\/\" rel=\"attachment wp-att-13555\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13555\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/06\/ticaret-bakanligi-yeni.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Ciro Kayb\u0131 Deste\u011fi Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 3506) 06 \u015eubat 2021 Tarihli Resmi Gazete Say\u0131: 31387 Karar Say\u0131s\u0131: 3506 Ekli \u201cYiyecek ve \u0130\u00e7ecek Hizme&#8230;\u00a0<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>Yiyecek ve \u0130\u00e7ecek Hizmeti Faaliyetlerinde Bulunan \u0130\u015fletmelere Koronavir\u00fcs Salg\u0131n\u0131 Nedeniyle Verilecek Ciro Kayb\u0131 Deste\u011fi Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 3506)<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2021-02-06T06:43:37+03:00\">6 \u015eubat 2021 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>Ciro Kayb\u0131 Deste\u011fi Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 3506)<\/h4>\n<p>06 \u015eubat 2021 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 31387<\/p>\n<p><strong>Karar Say\u0131s\u0131: 3506<\/strong><\/p>\n<p>Ekli \u201cYiyecek ve \u0130\u00e7ecek Hizmeti Faaliyetlerinde Bulunan \u0130\u015fletmelere Koronavir\u00fcs Salg\u0131n\u0131 Nedeniyle Verilecek Ciro Kayb\u0131 Deste\u011fi Hakk\u0131nda Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na karar verilmi\u015ftir.<\/p>\n<p>5 \u015eubat 2021<\/p>\n<p>Recep Tayyip ERDO\u011eAN<\/p>\n<p>CUMHURBA\u015eKANI<\/p>\n<p><strong>Y\u0130YECEK VE \u0130\u00c7ECEK H\u0130ZMET\u0130 FAAL\u0130YETLER\u0130NDE BULUNAN \u0130\u015eLETMELERE KORONAV\u0130R\u00dcS SALGINI NEDEN\u0130YLE VER\u0130LECEK C\u0130RO KAYBI DESTE\u011e\u0130 HAKKINDA KARAR<\/strong><\/p>\n<p><strong>Ama\u00e7 ve kapsam<\/strong><\/p>\n<p>MADDE 1- (1) Bu Karar, Koronavir\u00fcs (Covid-19) salg\u0131n\u0131ndan faaliyetlerinin k\u0131s\u0131tlanmas\u0131 nedeniyle zarar g\u00f6ren yiyecek ve i\u00e7ecek hizmeti faaliyetlerinde bulunan i\u015fletmelere verilecek ciro kayb\u0131 destek \u00f6demelerine ili\u015fkin usul ve esaslar\u0131n belirlenmesi amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Tan\u0131mlar<\/strong><\/p>\n<p>MADDE 2- (1) Bu Karar\u0131n uygulanmas\u0131nda;<\/p>\n<p>a) Bakanl\u0131k: Ticaret Bakanl\u0131\u011f\u0131n\u0131,<\/p>\n<p>b) Ciro: \u0130\u015fletmeler taraf\u0131ndan bir takvim y\u0131l\u0131n\u0131n ilgili d\u00f6nemine ili\u015fkin olarak vergi dairelerine verilen katma de\u011fer vergisi beyannamelerinin \u201cTeslim ve Hizmetlerin Kar\u015f\u0131l\u0131\u011f\u0131n\u0131 Te\u015fkil Eden Bedel (ayl\u0131k)\u201d sat\u0131rlar\u0131nda yer alan tutarlar\u0131n toplanmas\u0131 suretiyle bulunan tutar\u0131,<\/p>\n<p>c) Ciro kayb\u0131: 2020 takvim y\u0131l\u0131na ili\u015fkin cironun 2019 takvim y\u0131l\u0131ndaki ciroya oranla azalmas\u0131n\u0131,<\/p>\n<p>\u00e7) Ciro kayb\u0131 deste\u011fi: Bu Karar kapsam\u0131nda yap\u0131lacak kar\u015f\u0131l\u0131ks\u0131z deste\u011fi,<\/p>\n<p>d) \u0130\u015fletme: Covid-19 salg\u0131n\u0131yla m\u00fccadele kapsam\u0131nda alman tedbirlerden etkilenen ve Bakanl\u0131k taraf\u0131ndan tespit edilen yiyecek ve i\u00e7ecek hizmeti faaliyetlerinde bulunan katma de\u011fer vergisi m\u00fckellefiyeti olan m\u00fckellefleri,<\/p>\n<p>ifade eder.<\/p>\n<div class=\"mom-e3lanat-wrap  \">\n<div class=\"mom-e3lanat \">\n<div class=\"mom-e3lanat-inner\">\n<div class=\"mom-e3lan\" data-id=\"102318\">\n<div class=\"e3lan-code\"><strong>Ciro kayb\u0131 deste\u011fi<\/strong><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>MADDE 3- (1) Ciro kayb\u0131 deste\u011fi, Bakanl\u0131k b\u00fct\u00e7esine konulacak \u00f6denekten kar\u015f\u0131lan\u0131r. Bu Karar kapsam\u0131ndaki ciro kayb\u0131 deste\u011fi, 1 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Te\u015fkilat\u0131 Hakk\u0131nda Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesinin 441 inci, 446 nc\u0131 ve 453 \u00fcnc\u00fc maddelerine g\u00f6re Bakanl\u0131k taraf\u0131ndan haz\u0131rlanacak destek programlar\u0131 \u00e7er\u00e7evesinde verilir.<\/p>\n<p>(2) Bu destekten, 2019 takvim y\u0131l\u0131ndan \u00f6nce ya da 2019 takvim y\u0131l\u0131nda ba\u015flad\u0131\u011f\u0131 i\u015fine devam eden ve 27\/1\/2021 tarihi itibar\u0131yla faal m\u00fckellefiyeti bulunan, 2019 takvim y\u0131l\u0131ndaki cirosu 3 milyon T\u00fcrk Liras\u0131 ve alt\u0131nda olup s\u00f6z konusu y\u0131ldaki cirosuna oranla 2020 takvim y\u0131l\u0131ndaki cirosu %50 ve \u00fczerinde bir oranda azalan i\u015fletmeler faydalan\u0131r.<\/p>\n<p>(3) Ciro kayb\u0131 deste\u011fi, tek seferde \u00f6denmek \u00fczere 2.000 T\u00fcrk Liras\u0131ndan az ve 40.000 T\u00fcrk Liras\u0131ndan fazla olmamak \u00fczere ikinci f\u0131kra kapsam\u0131ndaki i\u015fletmelerin 2020 takvim y\u0131l\u0131ndaki cirolar\u0131n\u0131n 2019 takvim y\u0131l\u0131ndaki cirolar\u0131na g\u00f6re azalan tutar\u0131n\u0131n %3\u2019\u00fc esas al\u0131narak verilir.<\/p>\n<p>(4) \u0130\u015fletme cirolar\u0131n\u0131n tespitinde 27\/1\/2021 tarihi itibar\u0131yla 2019 ve 2020 takvim y\u0131llar\u0131ndaki vergilendirme d\u00f6nemlerine ili\u015fkin olarak verilen katma de\u011fer vergisi beyannameleri esas al\u0131n\u0131r<a href=\"https:\/\/goo.gl\/RkqgJX\">.<\/a>\u00a0S\u00f6z konusu tarihten sonra 2019 ve 2020 takvim y\u0131llar\u0131ndaki d\u00f6nemlere ili\u015fkin olarak verilen beyannameler (d\u00fczeltme beyannameleri d\u00e2hil) ciro hesaplamas\u0131nda dikkate al\u0131nmaz.<\/p>\n<p>(5) Bu Karar kapsam\u0131ndaki ciro kayb\u0131 deste\u011fi ile 22\/12\/2020 tarihli ve 3323 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe konulan Esnaf ve Sanatk\u00e2rlar ile Ger\u00e7ek Ki\u015fi Tacirlere Koronavir\u00fcs Salg\u0131n\u0131 Nedeniyle Verilecek Destekler Hakk\u0131nda Karar\u0131n 3 \u00fcnc\u00fc maddesinin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131 kapsam\u0131nda d\u00fczenlenen hibe deste\u011fini birlikte hak eden i\u015fletmelerin, 3323 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karan kapsam\u0131nda hak ettikleri tutar, ciro kayb\u0131 deste\u011finden mahsup edilir ve kalmas\u0131 halinde artan tutar bu i\u015fletmelere ciro kayb\u0131 deste\u011fi olarak verilir.<\/p>\n<p>(6) Fazla veya yersiz \u00f6dendi\u011fi tespit edilen ciro kayb\u0131 deste\u011fi \u00f6demeleri, 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmleri uyar\u0131nca vergi daireleri taraf\u0131ndan tahsil edilir.<\/p>\n<p>(7) Ciro kayb\u0131 deste\u011fine ili\u015fkin ba\u015fvuru s\u00fcresi ile di\u011fer usul ve esaslar Bakanl\u0131k\u00e7a belirlenir.<\/p>\n<p><strong>Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n<p>MADDE 4- (1) Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>Y\u00fcr\u00fctme<\/strong><\/p>\n<p>MADDE 5- (1) Bu Karar h\u00fck\u00fcmlerini Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ciro Kayb\u0131 Deste\u011fi Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 3506) 06 \u015eubat 2021 Tarihli Resmi Gazete Say\u0131: 31387 Karar Say\u0131s\u0131: 3506 Ekli \u201cYiyecek ve \u0130\u00e7ecek Hizme&#8230;\u00a0 &nbsp;<\/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-15410","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15410","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=15410"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15410\/revisions"}],"predecessor-version":[{"id":15411,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15410\/revisions\/15411"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}