{"id":18105,"date":"2023-07-18T07:15:30","date_gmt":"2023-07-18T07:15:30","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=18105"},"modified":"2023-07-18T07:15:30","modified_gmt":"2023-07-18T07:15:30","slug":"7456-sayili-kanun-ile-yapilan-bazi-duzenlemeler","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2023\/07\/7456-sayili-kanun-ile-yapilan-bazi-duzenlemeler\/","title":{"rendered":"7456 Say\u0131l\u0131 Kanun \u0130le Yap\u0131lan Baz\u0131 D\u00fczenlemeler"},"content":{"rendered":"

\"\"<\/a>14\/7\/2023 tarihli ve 7456 say\u0131l\u0131 Yasa ile yap\u0131lan baz\u0131 d\u00fczenlemeler a\u015fa\u011f\u0131daki gibidir: 1) MTV m\u00fckelleflerine 2023 y\u0131l\u0131na m\u00fcnhas\u0131r olmak \u00fczere EK MOTOR…\u00a0<\/p>\n

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7456 Say\u0131l\u0131 Kanun \u0130le Yap\u0131lan Baz\u0131 D\u00fczenlemeler<\/strong><\/p>\n

Tarih:\u00a0
\n

14\/7\/2023 tarihli ve\u00a07456 say\u0131l\u0131 Yasa<\/a>\u00a0ile yap\u0131lan baz\u0131 d\u00fczenlemeler a\u015fa\u011f\u0131daki gibidir:<\/p>\n

1) MTV m\u00fckelleflerine 2023 y\u0131l\u0131na m\u00fcnhas\u0131r olmak \u00fczere EK MOTORLU TA\u015eITLAR VERG\u0130S\u0130 \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir. Birinci taksiti; A\u011eUSTOS 2023 ay\u0131n\u0131n sonuna kadar, \u0130kinci taksiti ise, KASIM 2023 ay\u0131 sonuna kadar \u00f6denecektir.<\/p>\n

2) Genel kurumlar vergisi oran\u0131 %20 den %25 \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Bankalar,\u00a06361 say\u0131l\u0131 Kanun<\/a>\u00a0kapsam\u0131ndaki \u015firketler, elektronik \u00f6deme ve para kurulu\u015flar\u0131, yetkili d\u00f6viz m\u00fcesseseleri, varl\u0131k y\u00f6netim \u015firketleri, sermaye piyasas\u0131 kurumlar\u0131 ile sigorta ve reas\u00fcrans \u015firketleri ve emeklilik \u015firketleri i\u00e7in ise %25 ten %30 a \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r<\/p>\n

3) Cumhurba\u015fkan\u0131na Geri Kazan\u0131m Kat\u0131l\u0131m Pay\u0131 tutarlar\u0131n\u0131 iki kat\u0131na kadar art\u0131rma yetkisi tan\u0131nm\u0131\u015ft\u0131r.<\/p>\n

4) Kurumlar\u0131n aktifinde en az 2 y\u0131l s\u00fcreyle tutulan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f veya devrinde uygulanmakta olan KDV istisnas\u0131 uygulamas\u0131na son verilmi\u015ftir. Bu maddenin y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce kurumlar\u0131n aktifinde yer alan ta\u015f\u0131nmazlar i\u00e7in de\u011fi\u015fiklik \u00f6ncesi h\u00fck\u00fcmleri uygulanacakt\u0131r.<\/p>\n

5) Kurumlar\u0131n 19\/1\/2022 tarihli ve\u00a07351 say\u0131l\u0131<\/a>\u00a0ile 4\/4\/2022 tarihli ve\u00a07394 say\u0131l\u0131 Kanunlarla<\/a>\u00a0getirilen tam m\u00fckellefiyete tabi di\u011fer yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131ndan elde ettikleri k\u00e2r paylar\u0131 ile kat\u0131lma paylar\u0131n\u0131n fona iadesinden do\u011fan gelirler ve istisna kazan\u00e7lar\u0131na kaynak olu\u015fturan yat\u0131r\u0131m fonlar\u0131n\u0131n kat\u0131lma paylar\u0131n\u0131n 213 say\u0131l\u0131 Vergi Usul Kanununun 279 uncu maddesi kapsam\u0131nda de\u011ferlenmesinden kaynaklanan de\u011fer art\u0131\u015f kazan\u00e7lar\u0131na ili\u015fkin istisnalar\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

6) En az iki y\u0131l s\u00fcreyle kurumun aktifinde bulunan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f veya devrinden elde edilen kazanc\u0131n %50 sini istisna tutan d\u00fczenlemeye son verilmi\u015ftir. Ayr\u0131ca 15.7.2023 tarihinden \u00f6nce kurumlar\u0131n aktifinde bulunan ta\u015f\u0131nmazlar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131 halinde kazanc\u0131n %50\u2019si de\u011fil sadece %25 i istisna tutulacakt\u0131r.<\/p>\n

7) TA\u015eINMAZ\u2019lar\u0131n 1.1.2024 tarihinden itibaren KISM\u0130 B\u00d6L\u00dcNME i\u015flemlerine konu edilmesine son verilmi\u015ftir.<\/p>\n

8) \u0130hracat faaliyetinde bulunan \u015firketlere tan\u0131nm\u0131\u015f olan 1 puanl\u0131k kurumlar vergisi indirim imk\u00e2n\u0131 5 puana \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r; ancak sanayi sicil belgesine sahip \u00fcreticilere tan\u0131nm\u0131\u015f olan 1 puanl\u0131k kurumlar vergisi indirimi ile ilgili de\u011fi\u015fikli\u011fe gidilmemi\u015ftir.<\/p>\n

9)\u00a0\u00d6TV Kanununa<\/a>\u00a0ekli (I) say\u0131l\u0131 listede yer alan benzin ve motorin gibi \u00fcr\u00fcnler i\u00e7in belirlenen maktu vergi tutarlar\u0131n\u0131, her bir mal itibar\u0131yla s\u00f6z konusu listede yer alan veya yeniden belirlenmi\u015f say\u0131lan en y\u00fcksek vergi tutar\u0131n\u0131n be\u015f kat\u0131na kadar art\u0131rmaya Cumhurba\u015fkan\u0131na yetki verilmi\u015ftir.<\/p>\n

10) 6\/2\/2023 tarihinde meydana gelen depremler nedeniyle genel hayata etkili afet b\u00f6lgesi olarak Kabul edilen yerlerde, Afet ve Acil Durum Y\u00f6netimi Ba\u015fkanl\u0131\u011f\u0131 ile imzalanan protokol kapsam\u0131nda afetzedelere ba\u011f\u0131\u015flanacak konutlar\u0131n in\u015faas\u0131 dolay\u0131s\u0131yla kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na yap\u0131lan teslim ve hizmetler 31\/12\/2024 tarihine kadar KDV\u2019den m\u00fcstesna tutulmu\u015ftur.<\/p>\n

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

14\/7\/2023 tarihli ve 7456 say\u0131l\u0131 Yasa ile yap\u0131lan baz\u0131 d\u00fczenlemeler a\u015fa\u011f\u0131daki gibidir: 1) MTV m\u00fckelleflerine 2023 y\u0131l\u0131na m\u00fcnhas\u0131r olmak \u00fczere EK MOTOR…\u00a0  <\/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-18105","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18105","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=18105"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18105\/revisions"}],"predecessor-version":[{"id":18106,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18105\/revisions\/18106"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}