{"id":18833,"date":"2024-12-31T13:21:03","date_gmt":"2024-12-31T13:21:03","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=18833"},"modified":"2024-12-31T13:21:03","modified_gmt":"2024-12-31T13:21:03","slug":"gelir-vergisi-genel-tebligi-seri-no-330-2025-yili-tevkifat","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2024\/12\/gelir-vergisi-genel-tebligi-seri-no-330-2025-yili-tevkifat\/","title":{"rendered":"Gelir Vergisi Genel Tebli\u011fi (Seri No: 330) \u2013 2025 Y\u0131l\u0131 Tevkifat"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13032\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>30 Aral\u0131k 2024 Tarihli Resmi Gazete Say\u0131: Say\u0131: 32768 (2. M\u00fckerrer) Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7 ve&#8230;<\/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>Gelir Vergisi Genel Tebli\u011fi (Seri No: 330) \u2013 2025 Y\u0131l\u0131 Tevkifat<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2024-12-30T22:09:33+03:00\">30 Aral\u0131k 2024 <\/time><\/div>\n<div class=\"entry-content\">\n<p>30 Aral\u0131k 2024 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: Say\u0131: 32768 (2. M\u00fckerrer)<\/p>\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n<p><strong>B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n<p><strong>Ama\u00e7 ve Kapsam<\/strong><\/p>\n<p><strong>Ama\u00e7 ve kapsam<\/strong><\/p>\n<p><strong>MADDE 1-\u00a0<\/strong>(1) Bu Tebli\u011fin amac\u0131, 28\/7\/2024 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2024\/08\/02\/7524-sayili-vergi-kanunlari-ve-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun\/\">7524 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda ve 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun<\/a><\/strong>;<\/p>\n<p>a) 4 \u00fcnc\u00fc maddesi ile\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/gelir-vergisi-kanunu-gvk-193-sayili-kanun\/\">193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a><\/strong>\u00a094 \u00fcnc\u00fc maddesinde,<\/p>\n<p>b) 33 ve 34 \u00fcnc\u00fc maddeleri ile\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2006\/06\/21\/kurumlar-vergisi-kanunu-5520-sayili-kanun-2\/\">5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun<\/a><\/strong>\u00a015 ve 30 uncu maddelerinde,<\/p>\n<p>yap\u0131lan d\u00fczenlemelere ili\u015fkin usul ve esaslar\u0131 d\u00fczenlemektir.<\/p>\n<p>(2) 23\/10\/2014 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2014\/11\/05\/elektronik-ticaretin-duzenlenmesi-hakkinda-kanun-6563-sayili-kanun-2\/\">6563 say\u0131l\u0131 Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun<\/a><\/strong>\u00a0h\u00fck\u00fcmlerine g\u00f6re arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, mezk\u00fbr Kanun kapsam\u0131ndaki faaliyetleri dolay\u0131s\u0131yla hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yapt\u0131klar\u0131 \u00f6demeler \u00fczerinden 193 say\u0131l\u0131 Kanunun 94 \u00fcnc\u00fc maddesi ile 5520 say\u0131l\u0131 Kanunun 15 ve 30 uncu maddeleri uyar\u0131nca gelir ve kurumlar vergilerine mahsuben tevkifat yap\u0131lmas\u0131na ili\u015fkin a\u00e7\u0131klamalar bu Tebli\u011fin kapsam\u0131n\u0131 olu\u015fturmaktad\u0131r.<\/p>\n<p><strong>\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n<p><strong>Elektronik Ticaret Kapsam\u0131nda Yap\u0131lan \u00d6demelerde Tevkifat Uygulamas\u0131<\/strong><\/p>\n<p><strong>Yasal d\u00fczenleme<\/strong><\/p>\n<p><strong>MADDE 2-\u00a0<\/strong>(1) 193 say\u0131l\u0131 Kanunun 94 \u00fcnc\u00fc, 96 nc\u0131, 97 nci, 98 inci ve 119 uncu maddeleri ile 5520 say\u0131l\u0131 Kanunun 15 inci, 30 uncu ve 31 inci maddeleri ve 213 say\u0131l\u0131 Vergi Usul Kanununun 149 ve m\u00fckerrer 257 nci maddelerinde s\u0131ras\u0131yla a\u015fa\u011f\u0131daki h\u00fck\u00fcmler yer almaktad\u0131r.<\/p>\n<p>\u2013 193 say\u0131l\u0131 Kanunda;<\/p>\n<p>a) \u201cMadde 94- Kamu idare ve m\u00fcesseseleri, iktisad\u00ee kamu m\u00fcesseseleri, sair kurumlar, ticaret \u015firketleri, i\u015f ortakl\u0131klar\u0131, dernekler, vak\u0131flar, dernek ve vak\u0131flar\u0131n iktisad\u00ee i\u015fletmeleri, kooperatifler, yat\u0131r\u0131m fonu y\u00f6netenler, ger\u00e7ek gelirlerini beyan etmeye mecbur olan ticaret ve serbest meslek erbab\u0131, zirai kazan\u00e7lar\u0131n\u0131 bilan\u00e7o veya zira\u00ee i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit eden \u00e7ift\u00e7iler a\u015fa\u011f\u0131daki bentlerde say\u0131lan \u00f6demeleri (avans olarak \u00f6denenler dahil) nakden veya hesaben yapt\u0131klar\u0131 s\u0131rada, istihkak sahiplerinin gelir vergilerine mahsuben tevkifat yapmaya mecburdurlar.<\/p>\n<p>\u2026<\/p>\n<p>23\/10\/2014 tarihli ve 6563 say\u0131l\u0131 Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, mezk\u00fbr Kanun faaliyetleri dolay\u0131s\u0131yla hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yapt\u0131klar\u0131 \u00f6demelerden,<\/p>\n<p>Cumhurba\u015fkan\u0131nca belirlenen sekt\u00f6rler veya faaliyet konular\u0131na ili\u015fkin mal ve hizmet al\u0131mlar\u0131na y\u00f6nelik yap\u0131lan \u00f6demelerden,<\/p>\n<p>%25 vergi tevkifat\u0131 yap\u0131l\u0131r.<\/p>\n<p>\u2026<\/p>\n<p>Cumhurba\u015fkan\u0131, bu maddede yer alan tevkifat nispetini, her bir \u00f6deme ve gelir i\u00e7in ayr\u0131 ayr\u0131 s\u0131f\u0131ra kadar indirmeye veya bir kat\u0131na kadar art\u0131rmak suretiyle yeniden tespit etmeye yetkilidir. Bu yetki;<\/p>\n<p>\u2026<\/p>\n<p>(19) ve (20) numaral\u0131 bentler kapsam\u0131ndaki vergi kesintisine tabi \u00f6demeler i\u00e7in faaliyet konular\u0131, \u00f6deme t\u00fcrleri, sekt\u00f6rler, i\u015f gruplar\u0131 ve i\u015f nevileri itibar\u0131yla ayr\u0131 ayr\u0131 veya birlikte,<\/p>\n<p>Farkl\u0131 oranlar tespit edilmek suretiyle de kullan\u0131labilir.<\/p>\n<p>\u2026\u201d,<\/p>\n<p>b) \u201cMadde 96- Vergi tevkifat\u0131, 94 \u00fcnc\u00fc madde kapsam\u0131na giren nakten veya hesaben yap\u0131lan \u00f6demelere uygulan\u0131r. Bu maddede ge\u00e7en hesaben \u00f6deme deyimi, vergi tevkifat\u0131na tabi kazan\u00e7 ve iratlar\u0131 \u00f6deyenleri istihkak sahiplerine kar\u015f\u0131 bor\u00e7lu durumda g\u00f6steren her t\u00fcrl\u00fc kay\u0131t ve i\u015flemleri ifade eder.<\/p>\n<p>Vergi tevkifat\u0131, \u00fccretler d\u0131\u015f\u0131nda kalan \u00f6demelerde gayrisafi tutarlar \u00fczerinden yap\u0131l\u0131r. Kesilmesi gereken verginin \u00f6demeyi yapan taraf\u0131ndan \u00fcstlenilmesi halinde bu vergi, bilfiil \u00f6denen miktar ile \u00f6demeyi yapan\u0131n y\u00fcklendi\u011fi verginin toplam\u0131 \u00fczerinden hesaplan\u0131r.\u201d,<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_3_host\">c) \u201cMadde 97- \u2026 94 \u00fcnc\u00fc maddede yaz\u0131l\u0131 \u00f6demelerden yap\u0131lan vergi tevkifat\u0131, vergi kesenin kay\u0131t ve hesaplar\u0131nda ayr\u0131ca g\u00f6sterilir\u2026\u201d,<\/div>\n<p><\/ins><\/div>\n<p>\u00e7) \u201cMadde 98- 94 \u00fcnc\u00fc madde gere\u011fince vergi tevkifat\u0131 yapmaya mecbur olanlar bir ay i\u00e7inde yapt\u0131klar\u0131 \u00f6demeler veya tahakkuk ettirdikleri karlar ve iratlar ile bunlardan tevkif ettikleri vergileri ertesi ay\u0131n yirmi\u00fc\u00e7\u00fcnc\u00fc (115 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Sirk\u00fcleri ile belirlenen yirmialt\u0131nc\u0131) g\u00fcn\u00fc ak\u015fam\u0131na kadar, \u00f6deme veya tahakkukun yap\u0131ld\u0131\u011f\u0131 yerin ba\u011fl\u0131 oldu\u011fu vergi dairesine bildirmeye mecburdurlar\u2026\u201d,<\/p>\n<p>d) \u201cMadde 119- 94 \u00fcnc\u00fc madde gere\u011fince yap\u0131lan vergi tevkifat\u0131, vergi kesenler taraf\u0131ndan beyanname verecekleri ay\u0131n yirmialt\u0131nc\u0131 g\u00fcn\u00fc ak\u015fam\u0131na kadar ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine yat\u0131r\u0131l\u0131r\u2026\u201d,<\/p>\n<p>\u2013 5520 say\u0131l\u0131 Kanunda;<\/p>\n<p>a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u201cMadde 15- (1) Kamu idare ve kurulu\u015flar\u0131, iktisad\u00ee kamu kurulu\u015flar\u0131, sair kurumlar, ticaret \u015firketleri, i\u015f ortakl\u0131klar\u0131, dernekler, vak\u0131flar, dernek ve vak\u0131flar\u0131n iktisad\u00ee i\u015fletmeleri, kooperatifler, yat\u0131r\u0131m fonu y\u00f6netenler, ger\u00e7ek gelirlerini beyan etmeye mecbur olan ticaret ve serbest meslek erbab\u0131, zira\u00ee kazan\u00e7lar\u0131n\u0131 bil\u00e2n\u00e7o veya zira\u00ee i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit eden \u00e7ift\u00e7iler; kurumlara avanslar da dahil olmak \u00fczere nakden veya hesaben yapt\u0131klar\u0131 a\u015fa\u011f\u0131daki \u00f6demeler \u00fczerinden istihkak sahiplerinin kurumlar vergisine mahsuben %15 oran\u0131nda kesinti yapmak zorundad\u0131rlar:<\/p>\n<p>\u2026<\/p>\n<p>h) 23\/10\/2014 tarihli ve 6563 say\u0131l\u0131 Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, mezk\u00fbr Kanun kapsam\u0131ndaki faaliyetleri dolay\u0131s\u0131yla hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yapt\u0131klar\u0131 \u00f6demelerden.<\/p>\n<p>\u0131) Cumhurba\u015fkan\u0131nca belirlenen sekt\u00f6rler veya faaliyet konular\u0131na ili\u015fkin mal ve hizmet al\u0131mlar\u0131na y\u00f6nelik yap\u0131lan \u00f6demelerden.<\/p>\n<p>\u2026<\/p>\n<p>(4) Cumhurba\u015fkan\u0131, bu maddede belirtilen vergi kesintisi oranlar\u0131n\u0131, her bir \u00f6deme ve gelir i\u00e7in ayr\u0131 ayr\u0131 s\u0131f\u0131ra kadar indirmeye, kurumlar vergisi oran\u0131na kadar y\u00fckseltmeye<\/p>\n<p>\u2026, birinci f\u0131kran\u0131n; (h) bendi kapsam\u0131ndaki vergi kesintisine konu \u00f6demeleri faaliyet konular\u0131 ve \u00f6deme t\u00fcrleri itibar\u0131yla, (\u0131) bendi kapsam\u0131nda vergi kesintisine konu mal ve hizmetleri ise faaliyet konular\u0131, sekt\u00f6rler, i\u015f gruplar\u0131, i\u015f nevileri itibar\u0131yla ayr\u0131 ayr\u0131 veya birlikte belirlemeye yetkilidir.<\/p>\n<p>\u2026<\/p>\n<p>(5) Bu madde gere\u011fince vergi kesintisi yapmak zorunda olanlar, bu vergileri \u00f6deme veya tahakkukun yap\u0131ld\u0131\u011f\u0131 yer itibar\u0131yla ba\u011fl\u0131 olduklar\u0131 vergi dairesine, vergilendirme d\u00f6nemini izleyen ay\u0131n yirminci g\u00fcn\u00fc ak\u015fam\u0131na kadar muhtasar beyanname ile bildirmeye mecburdurlar. Gelir Vergisi Kanununda belirlenen us\u00fbl ve esaslar, bu maddeye g\u00f6re verilecek muhtasar beyannameler hakk\u0131nda da uygulan\u0131r\u2026<\/p>\n<p>(6) Bu maddede ge\u00e7en hesaben \u00f6deme deyimi, kesintiye t\u00e2bi kazan\u00e7 ve iratlar\u0131 \u00f6deyenleri hak sahiplerine kar\u015f\u0131 bor\u00e7lu durumda g\u00f6steren her t\u00fcrl\u00fc kay\u0131t ve i\u015flemleri ifade eder.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_4_host\">(7) Yap\u0131lacak vergi kesintisinde kazan\u00e7 ve iratlar gayrisafi tutarlar\u0131 \u00fczerinden dikkate al\u0131n\u0131r. Kesilmesi gereken verginin \u00f6demeyi yapan taraf\u0131ndan \u00fcstlenilmesi halinde vergi kesintisi, \u00f6denen tutar ile \u00f6demeyi yapan\u0131n y\u00fcklendi\u011fi verginin toplam\u0131 \u00fczerinden hesaplan\u0131r.<\/div>\n<p><\/ins><\/div>\n<p>(8) Bu maddede belirtilen \u00f6demelerden yap\u0131lan vergi kesintisi, kesinti yapanlar\u0131n kay\u0131t ve hesaplar\u0131nda ayr\u0131ca g\u00f6sterilir.\u201d,<\/p>\n<p>b) \u201cMadde 30- (1) Dar m\u00fckellefiyete t\u00e2bi kurumlar\u0131n a\u015fa\u011f\u0131daki kazan\u00e7 ve iratlar\u0131 \u00fczerinden, bu kazan\u00e7 ve iratlar\u0131 avanslar da dahil olmak \u00fczere nakden veya hesaben \u00f6deyen veya tahakkuk ettirenler taraf\u0131ndan % 15 oran\u0131nda kurumlar vergisi kesintisi yap\u0131l\u0131r:<\/p>\n<p>\u2026<\/p>\n<p>e) 6563 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, mezk\u00fbr Kanun kapsam\u0131ndaki faaliyetleri dolay\u0131s\u0131yla T\u00fcrkiye\u2019de i\u015f yeri veya daimi temsilcisi bulunan hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yapt\u0131klar\u0131 \u00f6demelerden.<\/p>\n<p>f) Cumhurba\u015fkan\u0131nca belirlenen sekt\u00f6rler veya faaliyet konular\u0131na ili\u015fkin T\u00fcrkiye\u2019de i\u015f yeri veya daimi temsilcisi bulunanlardan mal ve hizmet al\u0131mlar\u0131na y\u00f6nelik yap\u0131lan \u00f6demelerden.<\/p>\n<p>\u2026<\/p>\n<p>(8) Cumhurba\u015fkan\u0131 yukar\u0131daki f\u0131kralarda belirtilen vergi kesintisi oranlar\u0131n\u0131, gelir unsurlar\u0131 veya faaliyet konular\u0131 itibar\u0131yla ayr\u0131 ayr\u0131 belirlemeye, s\u0131f\u0131ra kadar indirmeye veya yukar\u0131daki f\u0131kralarda belirtilen oran\u0131n bir kat\u0131na kadar art\u0131rmaya; \u2026birinci f\u0131kran\u0131n; (e) bendi kapsam\u0131ndaki vergi kesintisine konu \u00f6demeleri faaliyet konular\u0131 ve \u00f6deme t\u00fcrleri itibar\u0131yla, (f) bendi kapsam\u0131nda vergi kesintisine konu mal ve hizmetleri ise faaliyet konular\u0131, sekt\u00f6rler, i\u015f gruplar\u0131, i\u015f nevileri itibar\u0131yla ayr\u0131 ayr\u0131 veya birlikte belirlemeye yetkilidir.<\/p>\n<p>\u2026\u201d,<\/p>\n<p>c) \u201cMadde 31- Kanunun 30 uncu maddesi gere\u011fince vergi kesintisi yapmak zorunda olanlar, bu vergileri \u00f6deme veya tahakkukun yap\u0131ld\u0131\u011f\u0131 yer itibar\u0131yla ba\u011fl\u0131 olduklar\u0131 vergi dairesine muhtasar beyanname ile bildirmek zorundad\u0131rlar. Muhtasar beyanname konusunda Gelir Vergisi Kanununda belirlenen us\u00fbl ve esaslar, bu maddeye g\u00f6re verilecek muhtasar beyannameler hakk\u0131nda da uygulan\u0131r.\u201d.<\/p>\n<p>\u2013 213 say\u0131l\u0131 Kanunda;<\/p>\n<p>a) \u201cMadde 149- Kamu idare ve m\u00fcesseseleri (Kamu hizmeti ifa eden kurum ve kurulu\u015flar dahil) ile ger\u00e7ek ve t\u00fczelki\u015filer vergilendirmeye ili\u015fkin olaylarla ilgili olarak Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131 ve vergi dairesince kendilerinden yaz\u0131 ile istenecek bilgileri belli fas\u0131lalarla ve devaml\u0131 olarak yaz\u0131 ile vermeye mecburdurlar.\u201d,<\/p>\n<p>b) \u201cM\u00fckerrer Madde 257- Maliye Bakanl\u0131\u011f\u0131;<\/p>\n<p>\u2026.<\/p>\n<p>Bu Kanunun 149 uncu maddesine g\u00f6re devaml\u0131 bilgi vermek zorunda olanlardan istenilen bilgiler ile beyanname, bildirim, yaz\u0131, dilek\u00e7e, tutanak, rapor ve di\u011fer belgelerin, \u015fifre, elektronik imza veya di\u011fer g\u00fcvenlik ara\u00e7lar\u0131 kullan\u0131lmak suretiyle internet de d\u00e2hil olmak \u00fczere her t\u00fcrl\u00fc elektronik bilgi ileti\u015fim ara\u00e7 ve ortam\u0131nda verilmesine, beyanname, bildirim, yaz\u0131, dilek\u00e7e, tutanak, rapor ve di\u011fer belgelerin yetki verilmi\u015f ger\u00e7ek veya t\u00fczel ki\u015filer arac\u0131 k\u0131l\u0131narak g\u00f6nderilmesi hususlar\u0131nda izin vermeye, standart belirlemeye veya zorunluluk getirmeye, beyanname, bildirim, yaz\u0131, dilek\u00e7e, tutanak, rapor ve di\u011fer belgeler ile bilgilerin aktar\u0131m\u0131nda uyulacak format ve standartlar ile uygulamaya ili\u015fkin usul ve esaslar\u0131 tespit etmeye, bu zorunluluk veya standartlar\u0131 beyanname, bildirim, yaz\u0131, dilek\u00e7e, tutanak, rapor ve di\u011fer belgeler veya bilgi ve i\u015flem \u00e7e\u015fitleri, m\u00fckellef gruplar\u0131 ve faaliyet konular\u0131 itibar\u0131yla ayr\u0131 ayr\u0131 uygulatmaya ya da belirlemeye, \u2026.<\/p>\n<p>\u2026.<\/p>\n<p>yetkilidir. \u2026\u201d<\/p>\n<p>(2) 7524 say\u0131l\u0131 Kanunla yap\u0131lan ve bu Tebli\u011f konusuna giren s\u00f6z konusu d\u00fczenlemelerin y\u00fcr\u00fcrl\u00fck tarihi 1\/1\/2025 olarak belirlenmi\u015ftir.<\/p>\n<p><strong>Tan\u0131mlar<\/strong><\/p>\n<p><strong>MADDE 3-\u00a0<\/strong>(1) Bu Tebli\u011fde ge\u00e7en;<\/p>\n<p>a) Arac\u0131 hizmet sa\u011flay\u0131c\u0131: Ba\u015fkalar\u0131na ait iktisadi ve ticari faaliyetlerin yap\u0131lmas\u0131na elektronik ticaret ortam\u0131n\u0131 sa\u011flayan ger\u00e7ek ve t\u00fczel ki\u015fileri,<\/p>\n<p>b) Elektronik ticaret: Fiziki olarak kar\u015f\u0131 kar\u015f\u0131ya gelmeksizin, elektronik ortamda ger\u00e7ekle\u015ftirilen \u00e7evrim i\u00e7i iktisadi ve ticari her t\u00fcrl\u00fc faaliyeti,<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_5_host\">c) Elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131: Elektronik ticaret pazar yerinde elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131n mal veya hizmetlerinin teminine y\u00f6nelik s\u00f6zle\u015fme yap\u0131lmas\u0131na ya da sipari\u015f verilmesine imk\u00e2n sa\u011flayan arac\u0131 hizmet sa\u011flay\u0131c\u0131y\u0131,<\/div>\n<p><\/ins><\/div>\n<p>\u00e7) Elektronik ticaret hizmet sa\u011flay\u0131c\u0131: Elektronik ticaret pazar yerinde ya da kendine ait elektronik ticaret ortam\u0131nda mal veya hizmetlerinin teminine y\u00f6nelik s\u00f6zle\u015fme yapan ya da sipari\u015f alan hizmet sa\u011flay\u0131c\u0131y\u0131,<\/p>\n<p>d) Elektronik ticaret ortam\u0131: Elektronik ticaret faaliyetinde bulunulan internet sitesi, mobil site veya mobil uygulama gibi platformlar\u0131,<\/p>\n<p>e) Elektronik ticaret pazar yeri: Elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131n\u0131n arac\u0131l\u0131k hizmetlerini sundu\u011fu elektronik ticaret ortam\u0131n\u0131,<\/p>\n<p>f) Hizmet sa\u011flay\u0131c\u0131: Elektronik ticaret faaliyetinde bulunan ger\u00e7ek ya da t\u00fczel ki\u015fileri,<\/p>\n<p>ifade eder.<\/p>\n<p>(2) Birinci f\u0131krada yer alan tan\u0131mlarla ilgili 6563 say\u0131l\u0131 Kanunda de\u011fi\u015fiklik yap\u0131lmas\u0131 durumunda tan\u0131mlar de\u011fi\u015ftirilmi\u015f \u015fekliyle ge\u00e7erli olacakt\u0131r.<\/p>\n<p><strong>Tevkifat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn mahiyeti ve kapsam\u0131<\/strong><\/p>\n<p><strong>MADDE 4-\u00a0<\/strong>(1) 193 say\u0131l\u0131 Kanunun 94 \u00fcnc\u00fc, 5520 say\u0131l\u0131 Kanunun 15 ve 30 uncu maddelerinde say\u0131lan ki\u015fi, kurum ve kurulu\u015flarca yap\u0131lan ve bu maddelerde belirtilen \u00f6demeler \u00fczerinden istihkak sahiplerinin gelir veya kurumlar vergisine mahsuben, gelir vergisinde %25, kurumlar vergisinde %15 oran\u0131nda vergi tevkifat\u0131 yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. S\u00f6z konusu maddelerde yer alan yetkiler kapsam\u0131nda Bakanlar Kurulu\/Cumhurba\u015fkan\u0131 Kararlar\u0131 ile belirlenen muhtelif tevkifat oranlar\u0131 uygulanmaktad\u0131r.<\/p>\n<p>(2) Vergi tevkifat\u0131, tevkifat kapsam\u0131na giren nakden veya hesaben yap\u0131lan \u00f6demelere uygulan\u0131r. Hesaben \u00f6deme, vergi tevkifat\u0131na tabi kazan\u00e7 ve iratlar\u0131 \u00f6deyenleri istihkak sahiplerine kar\u015f\u0131 bor\u00e7lu durumda g\u00f6steren her t\u00fcrl\u00fc kay\u0131t ve i\u015flemleri ifade etmekte olup, vergi tevkifat\u0131, \u00fccretler d\u0131\u015f\u0131nda kalan \u00f6demelerde gayrisafi tutarlar \u00fczerinden yap\u0131lmaktad\u0131r.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_6_host\">(3) Vergi tevkifat\u0131 yapanlar, yapt\u0131klar\u0131 vergi tevkifat\u0131n\u0131 kay\u0131t ve hesaplar\u0131nda ayr\u0131ca g\u00f6stereceklerdir.<\/div>\n<p><\/ins><\/div>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_7_host\">(4) Vergi tevkifat\u0131 yapmaya mecbur olanlar, bir ay i\u00e7inde yapt\u0131klar\u0131 \u00f6demeler veya tahakkuk ettirdikleri karlar ve iratlar ile bunlardan tevkif ettikleri vergileri; 193 say\u0131l\u0131 Kanunun 98 ve 119 uncu maddelerinde yer alan esaslar \u00e7er\u00e7evesinde \u00f6deme veya tahakkukun yap\u0131ld\u0131\u011f\u0131 yerin ba\u011fl\u0131 oldu\u011fu vergi dairesine bildirmeye ve ba\u011fl\u0131 bulunulan vergi dairesine yat\u0131rmaya mecburdurlar.<\/div>\n<p><\/ins><\/div>\n<p>(5) An\u0131lan maddelerde 7524 say\u0131l\u0131 Kanunla yap\u0131lan d\u00fczenleme ile arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, 6563 say\u0131l\u0131 Kanun kapsam\u0131ndaki faaliyetleri nedeniyle hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yapt\u0131klar\u0131 \u00f6demeler \u00fczerinden sorumlu s\u0131fat\u0131 ile gelir ve kurumlar vergisi tevkifat\u0131 yapmakla y\u00fck\u00fcml\u00fc k\u0131l\u0131nm\u0131\u015flard\u0131r.<\/p>\n<p>(6) T\u00fcrkiye\u2019deki i\u015f yeri veya daimi temsilcileri vas\u0131tas\u0131yla faaliyet g\u00f6steren dar m\u00fckellef kurumlar, kurumlar vergisi m\u00fckellefi olup bunlar\u0131n kazan\u00e7lar\u0131 T\u00fcrkiye\u2019de kurumlar vergisine tabi tutulmaktad\u0131r. Bu nedenle, s\u00f6z konusu m\u00fckelleflerin hizmet sa\u011flay\u0131c\u0131 veya elektronik ticaret hizmet sa\u011flay\u0131c\u0131 olmas\u0131 durumunda, bunlara yap\u0131lan ve d\u00fczenleme kapsam\u0131nda olan \u00f6demelerden de 5520 say\u0131l\u0131 Kanunun 30 uncu maddesi uyar\u0131nca kurumlar vergisi tevkifat\u0131 yap\u0131lacakt\u0131r.<\/p>\n<p><strong>\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n<p><strong>Elektronik Ticaret Kapsam\u0131nda Tevkif Edilecek Verginin Matrah\u0131,<\/strong><\/p>\n<p><strong>Beyan\u0131 ve \u00d6denmesi<\/strong><\/p>\n<p><strong>Tevkif edilecek verginin matrah\u0131n\u0131n belirlenmesi, beyan\u0131 ve \u00f6denmesi<\/strong><\/p>\n<p><strong>MADDE 5-\u00a0<\/strong>(1) Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ya da elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, 6563 say\u0131l\u0131 Kanun kapsam\u0131ndaki faaliyetleri dolay\u0131s\u0131yla hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yapt\u0131klar\u0131 \u00f6demeler \u00fczerinden yap\u0131lacak tevkifatlarda, tevkifat matrah\u0131n\u0131;<\/p>\n<p>a) Hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131 taraf\u0131ndan ger\u00e7ekle\u015ftirilen mal sat\u0131\u015f\u0131 ve hizmet ifalar\u0131na ili\u015fkin katma de\u011fer vergisi hari\u00e7 \u00fcr\u00fcn sat\u0131\u015f ve hizmet bedeli ile<\/p>\n<p>b) Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ya da elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, \u00f6d\u00fcl ve prim gibi adlar alt\u0131nda hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na sa\u011flad\u0131klar\u0131 menfaatler,<\/p>\n<p>olu\u015fturacakt\u0131r.<\/p>\n<p>(2) Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ya da elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 taraf\u0131ndan, hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na birinci f\u0131kra kapsam\u0131nda yap\u0131lacak \u00f6demelerin gayrisafi tutar\u0131 \u00fczerinden, 193 say\u0131l\u0131 Kanunun 96 nc\u0131 maddesi kapsam\u0131nda tevkifat yap\u0131lacakt\u0131r. Katma de\u011fer vergisi ve konaklama vergisi tevkifat matrah\u0131na dahil edilmeyecektir.<\/p>\n<p>Taraflar aras\u0131nda yap\u0131lan s\u00f6zle\u015fmeler kapsam\u0131nda, komisyon \u00fccreti, kargo bedeli, hizmet bedeli, banka komisyon \u00fccretleri gibi adlarla hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yans\u0131t\u0131lan bedellerin, mal veya hizmet bedeli olarak tahsil edilen tutardan d\u00fc\u015f\u00fclerek hizmet sa\u011flay\u0131c\u0131 veya elektronik ticaret hizmet sa\u011flay\u0131c\u0131ya \u00f6denmesi tevkifat matrah\u0131n\u0131 etkilemeyecek, mal ve hizmet bedelinin katma de\u011fer vergisi ve konaklama vergisi hari\u00e7 tutar\u0131 \u00fczerinden tevkifat yap\u0131lacakt\u0131r.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"unfilled\"><\/p>\n<div id=\"aswift_8_host\"><iframe loading=\"lazy\" id=\"aswift_8\" tabindex=\"0\" title=\"Advertisement\" 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name=\"aswift_8\" width=\"822\" height=\"0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" sandbox=\"allow-forms allow-popups allow-popups-to-escape-sandbox allow-same-origin allow-scripts allow-top-navigation-by-user-activation\" data-google-container-id=\"a!9\" aria-label=\"Advertisement\" data-google-query-id=\"CKGMmr-N0ooDFV5bFQgduqgT7A\" data-load-complete=\"true\" data-mce-fragment=\"1\"><\/iframe><\/div>\n<p><\/ins><\/div>\n<p>(3) Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 taraf\u0131ndan, ayn\u0131 vergilendirme d\u00f6nemi i\u00e7inde, tevkif edilen verginin vergi dairesine beyan edilmesinden \u00f6nce \u00fcr\u00fcn\u00fcn ve bedelinin iade edilmi\u015f olmas\u0131 durumunda arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ile elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n kay\u0131tlar\u0131nda gerekli d\u00fczeltme i\u015flemi yap\u0131labilecektir.<\/p>\n<p>Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 taraf\u0131ndan, tevkif edilen vergi, vergi dairesine beyan edildikten sonra \u00fcr\u00fcn\u00fcn ve bedelin iade edilmesi durumunda ise arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ile elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n kay\u0131tlar\u0131nda ve muhtasar ve prim hizmet beyannamesinde d\u00fczeltme yap\u0131lmayacakt\u0131r. Bu durumda tevkif edilen verginin iadesi hizmet sa\u011flay\u0131c\u0131 ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131 m\u00fckellef taraf\u0131ndan verilen y\u0131ll\u0131k gelir\/kurumlar vergisi ya da ge\u00e7ici vergi beyannameleri \u00fczerinden hesaplanan gelir\/kurumlar vergisinden mahsup edilecektir.<\/p>\n<p>(4) Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yapt\u0131klar\u0131 \u00f6demeler \u00fczerinden vergi tevkifat\u0131 yapmak ve 193 say\u0131l\u0131 Kanunun 98 ve 119 uncu maddelerindeki esaslar \u00e7er\u00e7evesinde beyan edip \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n<p>(5) Bu kapsamda bir ay i\u00e7inde yap\u0131lan \u00f6demeler ve bu \u00f6demeler \u00fczerinden yap\u0131lan tevkifat tutarlar\u0131, muhtasar ve prim hizmet beyannamesi eki \u201ctevkifata tabi \u00f6demelere ait bildirim (\u00fccret ve \u00fccret say\u0131lan \u00f6demeler hari\u00e7)\u201d tablosu ile tevkifat yap\u0131lan toplam m\u00fckellef say\u0131s\u0131, toplam tevkifat matrah\u0131 ve yap\u0131lan toplam tevkifat tutar\u0131 bilgisini i\u00e7erecek \u015fekilde bildirilecektir.<\/p>\n<p>Di\u011fer taraftan, tevkifat yap\u0131lan her bir m\u00fckellefe ili\u015fkin bilgiler, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Bilgi Transfer Sistemi (BTRANS) \u00fczerinden yay\u0131mlanan veri format ve standard\u0131 ile bu Sistem \u00fczerinden ayl\u0131k olarak ilgili muhtasar ve prim hizmet beyannamesinin verildi\u011fi ay\u0131n sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirilecektir.<\/p>\n<p>(6) Tevkifat oran\u0131, 21\/12\/2024 tarihli ve 9284 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile %1 olarak belirlenmi\u015ftir.<\/p>\n<p><strong>\u00d6rnek 1:\u00a0<\/strong>Haz\u0131r giyim sekt\u00f6r\u00fcnde faaliyette bulunan hizmet sa\u011flay\u0131c\u0131 (A) Ltd. \u015eti. elektronik ticaret pazar yerinde mal ve hizmetlerinin teminine ve sipari\u015f verilmesine y\u00f6nelik elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (B) A.\u015e. ile s\u00f6zle\u015fme yapm\u0131\u015ft\u0131r. S\u00f6zle\u015fmede, elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (B) A.\u015e. taraf\u0131ndan tasarrufuna ge\u00e7en \u00fcr\u00fcn bedellerinin toplam\u0131 \u00fczerinden (KDV dahil) %5 oran\u0131nda komisyon \u00fccreti tahsil edildikten sonra kalan tutar\u0131n hizmet sa\u011flay\u0131c\u0131 (A) Ltd. \u015eti.\u2019ne aktar\u0131laca\u011f\u0131 y\u00f6n\u00fcnde h\u00fck\u00fcm bulunmaktad\u0131r.<\/p>\n<p>(A) Ltd. \u015eti., (B) A.\u015e. arac\u0131l\u0131\u011f\u0131yla elektronik ticaret pazar yerinde muhtelif m\u00fc\u015fterilere 2025 y\u0131l\u0131 \u015eubat ay\u0131nda (400.000+40.000 KDV=) 440.000 TL tutar\u0131nda giyim e\u015fyas\u0131 sat\u0131\u015f\u0131 yapm\u0131\u015f ve sat\u0131\u015fa ili\u015fkin tahsilatlar elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (B) A.\u015e. arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirilmi\u015ftir.<\/p>\n<p>S\u00f6zle\u015fme kapsam\u0131nda elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (B) A.\u015e.\u2019nin tahsil edece\u011fi komisyon \u00fccretini, (A) Ltd. \u015eti.\u2019ne yapaca\u011f\u0131 \u00f6demeden mahsup etmesi tevkifat matrah\u0131n\u0131 etkilemeyecektir.<\/p>\n<p>Bu durumda tevkif edilecek vergi a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r.<\/p>\n<table width=\"529\">\n<tbody>\n<tr>\n<td width=\"397\"><strong>(A)-\u00a0<\/strong>KDV\u00a0Dahil \u00dcr\u00fcn\u00a0Sat\u0131\u015f\u00a0Bedeli<\/td>\n<td width=\"207\">440.000\u00a0TL<\/td>\n<\/tr>\n<tr>\n<td width=\"397\"><strong>(B)-\u00a0<\/strong>KDV Hari\u00e7\u00a0\u00dcr\u00fcn\u00a0Sat\u0131\u015f\u00a0Bedeli (440.000 \/1,10)<\/td>\n<td width=\"207\">400.000\u00a0TL<\/td>\n<\/tr>\n<tr>\n<td width=\"397\"><strong>(C)-\u00a0<\/strong>Tevkifat\u00a0Matrah\u0131\u00a0(B)<\/td>\n<td width=\"207\">400.000\u00a0TL<\/td>\n<\/tr>\n<tr>\n<td width=\"397\">(\u00c7)- Tevkifat Tutar\u0131 [(C) x Tevkifat oran\u0131 (%1)]<\/td>\n<td width=\"207\">4.000 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(B) A.\u015e., bu \u015fekilde hesaplanan tevkifat matrah\u0131 \u00fczerinden Kurumlar Vergisi Kanununun 15 inci maddesinin birinci f\u0131kras\u0131n\u0131n (h) bendi uyar\u0131nca tevkif etti\u011fi vergiyi, tevkifat\u0131n ger\u00e7ekle\u015fti\u011fi aya ili\u015fkin muhtasar ve prim hizmet beyannamesi ile 193 say\u0131l\u0131 Kanunun 98 ve 119 uncu maddelerindeki esaslar \u00e7er\u00e7evesinde ba\u011fl\u0131 oldu\u011fu vergi dairesine beyan edip \u00f6deyecektir.<\/p>\n<p><strong>\u00d6rnek 2:\u00a0<\/strong>Ger\u00e7ek usulde ticari kazan\u00e7 m\u00fckellefi restoran i\u015fletmecisi m\u00fckellef (C), elektronik ticaret pazar yerinde mal ve hizmetlerinin teminine ve sipari\u015f verilmesine y\u00f6nelik elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (D) A.\u015e. ile s\u00f6zle\u015fme yapm\u0131\u015ft\u0131r. S\u00f6zle\u015fmede, elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (D) A.\u015e. taraf\u0131ndan tasarrufuna ge\u00e7en her bir sipari\u015f bedeli (KDV dahil) \u00fczerinden %2 oran\u0131nda komisyon \u00fccreti tahsil edildikten sonra kalan tutar\u0131n m\u00fckellef (C)\u2019ye haftada bir kez \u00f6denece\u011fi y\u00f6n\u00fcnde h\u00fck\u00fcm bulunmaktad\u0131r.<\/p>\n<p>M\u00fckellef (C) taraf\u0131ndan, (D) A.\u015e.\u2019nin elektronik ticaret pazar yeri arac\u0131l\u0131\u011f\u0131 ile bir hafta i\u00e7inde KDV dahil 33.000 TL tutar\u0131nda yemek sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftirilmi\u015f ve bu sipari\u015flere ili\u015fkin m\u00fc\u015fteriler taraf\u0131ndan yap\u0131lan \u00f6demeler (D) A.\u015e. arac\u0131l\u0131\u011f\u0131yla tahsil edilmi\u015ftir.<\/p>\n<p>Bu durumda tevkif edilecek vergi a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r.<\/p>\n<table width=\"529\">\n<tbody>\n<tr>\n<td width=\"397\"><strong>(A)-\u00a0<\/strong>KDV\u00a0Dahil \u00dcr\u00fcn\u00a0Sat\u0131\u015f\u00a0Bedeli<\/td>\n<td width=\"207\">33.000\u00a0TL<\/td>\n<\/tr>\n<tr>\n<td width=\"397\"><strong>(B)-\u00a0<\/strong>KDV\u00a0Hari\u00e7\u00a0\u00dcr\u00fcn\u00a0Sat\u0131\u015f\u00a0Bedeli\u00a0(33.000\/1,10)<\/td>\n<td width=\"207\">30.000\u00a0TL<\/td>\n<\/tr>\n<tr>\n<td width=\"397\"><strong>(C)-\u00a0<\/strong>Tevkifat\u00a0Matrah\u0131\u00a0(B)<\/td>\n<td width=\"207\">30.000\u00a0TL<\/td>\n<\/tr>\n<tr>\n<td width=\"397\"><strong>(\u00c7)-\u00a0<\/strong>Tevkifat\u00a0Tutar\u0131\u00a0[(C) x Tevkifat oran\u0131 (%1)]<\/td>\n<td width=\"207\">300\u00a0TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(D) A.\u015e., bu \u015fekilde hesaplanan tevkifat matrah\u0131 \u00fczerinden 193 say\u0131l\u0131 Kanunun 94 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (19) numaral\u0131 bendi uyar\u0131nca tevkifat yapacak ve tevkif etti\u011fi vergiyi, ilgili oldu\u011fu aya ili\u015fkin muhtasar ve prim hizmet beyannamesi ile 193 say\u0131l\u0131 Kanunun 98 ve 119 uncu maddelerindeki esaslar \u00e7er\u00e7evesinde ba\u011fl\u0131 oldu\u011fu vergi dairesine beyan edip \u00f6deyecektir.<\/p>\n<p><strong>\u00d6rnek 3:\u00a0<\/strong>Otel i\u015fletmecili\u011fi faaliyetiyle i\u015ftigal eden hizmet sa\u011flay\u0131c\u0131 (E) A.\u015e., kendisine ait otelin odalar\u0131n\u0131n sat\u0131\u015f\u0131 i\u00e7in yurt i\u00e7inde faaliyet g\u00f6steren otellerin sat\u0131\u015f ve pazarlamas\u0131n\u0131 elektronik ticaret ortam\u0131nda ger\u00e7ekle\u015ftiren arac\u0131 hizmet sa\u011flay\u0131c\u0131 (F) A.\u015e. ile s\u00f6zle\u015fme imzalam\u0131\u015ft\u0131r. S\u00f6zle\u015fmeye g\u00f6re, arac\u0131 hizmet sa\u011flay\u0131c\u0131 (F) A.\u015e., tasarrufuna ge\u00e7en konaklama vergisi ve KDV dahil hizmet bedelinin toplam\u0131 \u00fczerinden komisyon \u00fccretini tahsil ettikten sonra kalan tutar\u0131 hizmet sa\u011flay\u0131c\u0131 (E) A.\u015e.\u2019ye aktarmaktad\u0131r.<\/p>\n<p>Hizmet sa\u011flay\u0131c\u0131 (E) A.\u015e., arac\u0131 hizmet sa\u011flay\u0131c\u0131 (F) A.\u015e. arac\u0131l\u0131\u011f\u0131yla vergiler dahil 224.000 TL tutar\u0131nda oda sat\u0131\u015f\u0131 yapm\u0131\u015f olup bu sat\u0131\u015flara ili\u015fkin m\u00fc\u015fteriler taraf\u0131ndan yap\u0131lan \u00f6demeler (F) A.\u015e. arac\u0131l\u0131\u011f\u0131yla tahsil edilmi\u015ftir.<\/p>\n<p>Bu durumda tevkif edilecek vergi a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r.<\/p>\n<table width=\"529\">\n<tbody>\n<tr>\n<td width=\"454\"><strong>(A)-\u00a0<\/strong>KDV\u00a0ve\u00a0Konaklama Vergisi\u00a0Dahil Hizmet\u00a0Bedeli<\/td>\n<td width=\"151\">224.000\u00a0TL<\/td>\n<\/tr>\n<tr>\n<td width=\"454\"><strong>(B)-\u00a0<\/strong>KDV<\/td>\n<td width=\"151\">20.000\u00a0TL<\/td>\n<\/tr>\n<tr>\n<td width=\"454\"><strong>(C)-\u00a0<\/strong>Konaklama\u00a0Vergisi<\/td>\n<td width=\"151\">4.000\u00a0TL<\/td>\n<\/tr>\n<tr>\n<td width=\"454\"><strong>(\u00c7)-\u00a0<\/strong>Vergiler\u00a0Hari\u00e7\u00a0Hizmet Bedeli\u00a0(A)\u00a0\u2013\u00a0(B+C)<\/td>\n<td width=\"151\">200.000\u00a0TL<\/td>\n<\/tr>\n<tr>\n<td width=\"454\"><strong>(D)-\u00a0<\/strong>Tevkifat\u00a0Matrah\u0131\u00a0(\u00c7)<\/td>\n<td width=\"151\">200.000\u00a0TL<\/td>\n<\/tr>\n<tr>\n<td width=\"454\"><strong>(E)-\u00a0<\/strong>Tevkifat\u00a0Tutar\u0131\u00a0[(D)x Tevkifat\u00a0oran\u0131 (%1)]<\/td>\n<td width=\"151\">2.000 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(F) A.\u015e., bu \u015fekilde hesaplanan tevkifat matrah\u0131 \u00fczerinden Kurumlar Vergisi Kanununun 15 inci maddesinin birinci f\u0131kras\u0131n\u0131n (h) bendi uyar\u0131nca tevkif edece\u011fi vergiyi tevkifat\u0131n ger\u00e7ekle\u015fti\u011fi aya ili\u015fkin muhtasar ve prim hizmet beyannamesi ile 193 say\u0131l\u0131 Kanunun 98 ve 119 uncu maddelerindeki esaslar \u00e7er\u00e7evesinde ba\u011fl\u0131 oldu\u011fu vergi dairesine beyan edip \u00f6deyecektir.<\/p>\n<p><strong>\u00d6rnek 4:\u00a0<\/strong>K\u00fc\u00e7\u00fck ev aletlerinin al\u0131m sat\u0131m\u0131 faaliyetinde bulunan (G) Ltd. \u015eti., elektronik ticaret pazar yerinde mal ve hizmetlerinin teminine ve sipari\u015f verilmesine y\u00f6nelik elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (H) A.\u015e. ile s\u00f6zle\u015fme yapm\u0131\u015ft\u0131r.<\/p>\n<p>Yap\u0131lan s\u00f6zle\u015fmede, elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (H) A.\u015e. taraf\u0131ndan her bir sipari\u015f bedeli (KDV dahil) \u00fczerinden %3 oran\u0131nda komisyon \u00fccreti al\u0131naca\u011f\u0131, elektronik ticaret hizmet sa\u011flay\u0131c\u0131 olan (G) Ltd. \u015eti.\u2019ne haftada bir kez olmak \u00fczere Per\u015fembe g\u00fcnleri \u00f6deme yap\u0131laca\u011f\u0131, komisyon bedelinin \u00f6denecek tutardan mahsup edilece\u011fi, m\u00fc\u015fterinin \u00fcr\u00fcn\u00fc iade etmesi durumunda iade bedelinin elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 taraf\u0131ndan m\u00fc\u015fteriye \u00f6denece\u011fi ve iade bedelinin elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131n\u0131n \u00f6demelerinden mahsup edilece\u011fi, y\u00f6n\u00fcnde h\u00fck\u00fcmler bulunmaktad\u0131r.<\/p>\n<p>Elektronik ticaret pazar yerinde 10\/2\/2025 tarihinde sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftirilen tost makinesi, m\u00fc\u015fteriye 11\/2\/2025 tarihinde teslim edilmi\u015ftir. \u00dcr\u00fcn bedeli, elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (H) A.\u015e. taraf\u0131ndan d\u00fczenleme kapsam\u0131nda tevkifat yap\u0131ld\u0131ktan ve hesaplanan komisyon \u00fccreti (KDV dahil) d\u00fc\u015f\u00fcld\u00fckten sonra 13\/2\/2025 tarihinde (G) Ltd. \u015eti.\u2019ne aktar\u0131lm\u0131\u015ft\u0131r. M\u00fc\u015fteri, \u00fcr\u00fcn\u00fc 18\/2\/2025 tarihinde iade etmi\u015ftir.<\/p>\n<p>\u00d6deme ve tevkifat \u015eubat 2025 vergilendirme d\u00f6neminde ger\u00e7ekle\u015fmi\u015f ve tevkif edilen vergi hen\u00fcz vergi dairesine beyan edilmemi\u015ftir.<\/p>\n<p>Bu durumda, tevkif edilen vergi, muhtasar ve prim hizmet beyannamesi ile vergi dairesine beyan edilmeden \u00f6nce \u00fcr\u00fcn\u00fcn ve bedelinin iade edilmi\u015f olmas\u0131 nedeniyle gerekli d\u00fczeltme i\u015flemi (H) A.\u015e.\u2019nin kay\u0131tlar\u0131nda yap\u0131labilecektir.<\/p>\n<p>S\u00f6z konusu iade i\u015fleminin, tevkif edilen vergi beyan edildikten sonra yap\u0131lm\u0131\u015f olmas\u0131 durumunda ise (H) A.\u015e. taraf\u0131ndan herhangi bir i\u015flem yap\u0131lmayacak, \u00f6denen bu vergi, (G) Ltd. \u015eti. taraf\u0131ndan ge\u00e7ici ve kurumlar vergisi beyannameleri \u00fczerinden hesaplanan kurumlar vergisinden mahsup edilecektir.<\/p>\n<p><strong>D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n<p><strong>Tevkifat Yap\u0131lmayacak \u00d6demeler, Tevkif Edilen Vergilerin Mahsubu ve \u0130adesi<\/strong><\/p>\n<p><strong>Tevkifat yap\u0131lmayacak \u00f6demeler<\/strong><\/p>\n<p><strong>MADDE 6-\u00a0<\/strong>(1) Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 taraf\u0131ndan elektronik ticaret ortam\u0131nda faaliyette bulunan ve ticari, zirai ve mesleki faaliyeti nedeniyle vergi m\u00fckellefiyeti bulunmayanlara, 193 say\u0131l\u0131 Kanunun 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (10) numaral\u0131 bendi kapsam\u0131nda vergiden muaf esnafa, ticari kazanc\u0131 basit usulde tespit edilen m\u00fckellefler ile 193 say\u0131l\u0131 Kanunun m\u00fckerrer 20\/B maddesi kapsam\u0131nda faaliyette bulunan m\u00fckelleflere, istisnaya konu faaliyetleri nedeniyle yap\u0131lan \u00f6demeler \u00fczerinden 193 say\u0131l\u0131 Kanunun 94 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (19) numaral\u0131 bendi kapsam\u0131nda tevkifat yap\u0131lmayacakt\u0131r.<\/p>\n<p>(2) Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, elektronik ticaret ortam\u0131nda faaliyette bulunanlar\u0131n ticari, zirai ve mesleki faaliyeti nedeniyle vergi m\u00fckellefiyetinin bulunmad\u0131\u011f\u0131, 193 say\u0131l\u0131 Kanunun 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (10) numaral\u0131 bendi uyar\u0131nca vergiden muaf esnaf kapsam\u0131nda oldu\u011fu, kazan\u00e7lar\u0131n\u0131n basit usulde tespit edildi\u011fi veya kazan\u00e7lar\u0131n\u0131n 193 say\u0131l\u0131 Kanunun m\u00fckerrer 20\/B maddesi kapsam\u0131nda vergilendirildi\u011fi y\u00f6n\u00fcnde kendilerine sunulan belgeleri (m\u00fckellefiyet durumunu g\u00f6sterir belge, Esnaf Vergi Muafiyeti Belgesi, 193 say\u0131l\u0131 Kanunun m\u00fckerrer 20\/B maddesi kapsam\u0131nda verilmi\u015f istisna belgesi) esas alarak i\u015flem yapacak ve bu \u015fah\u0131slara yap\u0131lan \u00f6demeler \u00fczerinden tevkifat yapmayacakt\u0131r. M\u00fckellefiyet durumlar\u0131n\u0131n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 sistemlerinden sorgulanabilmesi durumunda m\u00fckelleflerden ayr\u0131ca bilgi ve belge istenilmeyecektir.<\/p>\n<p>(3) Ticari, zirai ve mesleki faaliyeti nedeniyle vergi m\u00fckellefiyeti bulunmakla birlikte m\u00fckelleflerin bu faaliyetleri ile ilgili olmayan zati giyim ve ev e\u015fyas\u0131 gibi sat\u0131\u015flar\u0131na ili\u015fkin \u00f6demeler \u00fczerinden tevkifat yap\u0131lmayacakt\u0131r.<\/p>\n<p>(4) \u00d6deme yap\u0131lanlar\u0131n m\u00fckellefiyet durumlar\u0131n\u0131n ve yap\u0131lan \u00f6demenin tevkifat kapsam\u0131nda olup olmad\u0131\u011f\u0131n\u0131n kesin olarak tespit edilememesi halinde, yap\u0131lan \u00f6demelerden tevkifat yap\u0131lacak ve tevkif edilen vergi vergi dairesine beyan edilerek \u00f6denecektir. Bu durumda, tevkifat yap\u0131lan ki\u015finin, tevkifat yap\u0131lmayacak m\u00fckellefler kapsam\u0131nda oldu\u011funu veya tevkifat yap\u0131lan \u00f6demenin tevkifat kapsam\u0131nda olmad\u0131\u011f\u0131n\u0131 belirten bir dilek\u00e7e ile vergi dairesine ba\u015fvurmas\u0131 m\u00fcmk\u00fcn olup, gerekli kontroller yap\u0131lmak suretiyle tevkif edilerek vergi dairesine \u00f6denen vergiler, yersiz \u00f6denen vergiler kapsam\u0131nda 252 Seri No.lu Gelir Vergisi Genel Tebli\u011finde yer alan d\u00fczenlemeler uyar\u0131nca iadeye konu edilebilecektir.<\/p>\n<p>(5) Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, bu maddede belirtilen ki\u015filere yapt\u0131klar\u0131 \u00f6demelere ili\u015fkin bilgiler, BTRANS \u00fczerinden yay\u0131nlanan veri format ve standard\u0131 ile bu Sistem \u00fczerinden ayl\u0131k olarak ilgili muhtasar ve prim hizmet beyannamesinin verildi\u011fi ay\u0131n sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirilecektir.<\/p>\n<p><strong>\u00d6rnek 5:\u00a0<\/strong>Ticari, zirai ve mesleki kazanc\u0131 y\u00f6n\u00fcnden m\u00fckellefiyet kayd\u0131 bulunmayan (I), kendi evinde var olan koltuk tak\u0131m\u0131n\u0131 satmak \u00fczere ikinci el e\u015fyalar\u0131n al\u0131m sat\u0131m\u0131na arac\u0131l\u0131k eden elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (S) A.\u015e.\u2019nin sundu\u011fu elektronik ticaret ortam\u0131nda \u00fcyelik olu\u015fturmu\u015f, vergi m\u00fckellefiyetinin bulunmad\u0131\u011f\u0131na y\u00f6nelik belge ibraz ederek s\u00f6z konusu ticaret ortam\u0131nda ikinci el koltuk tak\u0131m\u0131n\u0131 satm\u0131\u015f ve sat\u0131\u015fa ili\u015fkin \u00f6deme elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 arac\u0131l\u0131\u011f\u0131yla tahsil edilmi\u015ftir.<\/p>\n<p>Elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (S) A.\u015e., anla\u015f\u0131lan s\u00fcrede (I)\u2019nin banka hesab\u0131na komisyon bedeli d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar\u0131 aktarm\u0131\u015ft\u0131r. Elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (S) A.\u015e., (I)\u2019ya aktarm\u0131\u015f oldu\u011fu bu tutar \u00fczerinden (I)\u2019n\u0131n vergi m\u00fckellefi olmamas\u0131 nedeniyle 193 say\u0131l\u0131 Kanunun 94 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (19) numaral\u0131 bendi kapsam\u0131nda tevkifat yapmayacakt\u0131r.<\/p>\n<p>Ancak, elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (S) A.\u015e. taraf\u0131ndan, s\u00f6zle\u015fme s\u0131ras\u0131nda m\u00fckellefiyet kayd\u0131 bulunmayan (I)\u2019ya yapt\u0131\u011f\u0131 \u00f6demeye ili\u015fkin bilgileri, BTRANS \u00fczerinden yay\u0131mlanan veri format ve standard\u0131 ile bu Sistem \u00fczerinden ilgili muhtasar ve prim hizmet beyannamesinin verildi\u011fi ay\u0131n sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirilecektir.<\/p>\n<p>Di\u011fer taraftan, (I)\u2019n\u0131n ticari, zirai ve mesleki kazanc\u0131 y\u00f6n\u00fcnden m\u00fckellefiyet kayd\u0131 bulundu\u011fu durumda da evinde var olan koltuk tak\u0131m\u0131n\u0131n ikinci el e\u015fya olarak sat\u0131lmas\u0131 nedeniyle, sat\u0131\u015f i\u015flemi ticari, zirai ve mesleki kazan\u00e7lar\u0131yla ilgili olmad\u0131\u011f\u0131ndan, (I)\u2019ya yap\u0131lan \u00f6demeden tevkifat yap\u0131lmayacakt\u0131r.<\/p>\n<p><strong>\u00d6rnek 6:\u00a0<\/strong>Ak\u0131ll\u0131 telefon ve tablet gibi mobil cihazlar i\u00e7in oyun geli\u015ftiren m\u00fckellef (J), geli\u015ftirdi\u011fi oyunu T\u00fcrkiye\u2019de faaliyette bulunan elektronik uygulama ve sat\u0131\u015f platformu elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (K) A.\u015e. arac\u0131l\u0131\u011f\u0131yla satmak \u00fczere platformla s\u00f6zle\u015fme yapm\u0131\u015ft\u0131r.<\/p>\n<p>M\u00fckellef (J), 193 say\u0131l\u0131 Kanunun m\u00fckerrer 20\/B maddesinde yer alan istisnadan yararlanmakta olup s\u00f6zle\u015fme yap\u0131l\u0131rken istisna belgesini platforma ibraz etmi\u015ftir.<\/p>\n<p>M\u00fckellef (J)\u2019nin, sosyal i\u00e7erik \u00fcreticili\u011fi, internet ve benzeri elektronik ortamlar \u00fczerinden sunulan hizmetler ile mobil cihazlar i\u00e7in uygulama geli\u015ftiricili\u011finde kazan\u00e7 istisnas\u0131 d\u00fczenlemesi kapsam\u0131nda bu faaliyetlerinden elde etti\u011fi has\u0131lat \u00fczerinden bankalar taraf\u0131ndan %15 oran\u0131nda gelir vergisi tevkifat\u0131 yap\u0131laca\u011f\u0131ndan, oyun sat\u0131\u015f\u0131ndan elde edilen gelirlerin m\u00fckellef (J)\u2019nin istisna kapsam\u0131nda bildirdi\u011fi banka hesab\u0131na aktar\u0131lmas\u0131 s\u0131ras\u0131nda arac\u0131 (K) A.\u015e. taraf\u0131ndan 193 say\u0131l\u0131 Kanunun 94 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (19) numaral\u0131 bendi kapsam\u0131nda ayr\u0131ca tevkifat yap\u0131lmayacakt\u0131r.<\/p>\n<p>Ancak, elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (K) A.\u015e., s\u00f6zle\u015fme s\u0131ras\u0131nda 193 say\u0131l\u0131 Kanunun m\u00fckerrer 20\/B maddesinde yer alan istisnadan yararland\u0131\u011f\u0131 y\u00f6n\u00fcnde belge ibraz eden (J)\u2019ye yapt\u0131\u011f\u0131 \u00f6demeye ili\u015fkin bilgileri, BTRANS \u00fczerinden yay\u0131nlanan veri format ve standard\u0131 ile bu Sistem \u00fczerinden ilgili muhtasar ve prim hizmet beyannamesinin verildi\u011fi ay\u0131n sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirecektir.<\/p>\n<p>(6) Mal ve hizmet sat\u0131\u015f\u0131na ili\u015fkin sipari\u015flerin arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 veya elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 arac\u0131l\u0131\u011f\u0131 ile verildi\u011fi ancak \u00f6demelerin hizmet sa\u011flay\u0131c\u0131lar\u0131 veya elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na ait EFT-POS \u00f6zellikli yeni nesil \u00f6deme kaydedici cihaz kullan\u0131larak veya nakit olarak kap\u0131da \u00f6deme se\u00e7ene\u011fi ile ger\u00e7ekle\u015ftirildi\u011fi durumlarda, bu \u00f6demeler \u00fczerinden arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n tevkifat yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olmayacakt\u0131r.<\/p>\n<p>Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, \u00f6demeye arac\u0131l\u0131k yapmamas\u0131na ra\u011fmen bu f\u0131kra kapsam\u0131ndaki ki\u015filerin mal ve hizmet sat\u0131\u015f\u0131na ili\u015fkin bilgileri, BTRANS \u00fczerinden yay\u0131mlanan veri format ve standard\u0131 ile bu Sistem \u00fczerinden ayl\u0131k olarak ilgili muhtasar ve prim hizmet beyannamesinin verildi\u011fi ay\u0131n sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirecektir.<\/p>\n<p><strong>\u00d6rnek 7:\u00a0<\/strong>Market i\u015fletmecili\u011fi faaliyetinde bulunan elektronik ticaret hizmet sa\u011flay\u0131c\u0131 (L) Ltd. \u015eti., elektronik ticaret ortam\u0131nda \u00fcr\u00fcn sipari\u015fi hizmeti sunan elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (M) A.\u015e.\u2019nin elektronik ticaret pazar yeri \u00fczerinden sipari\u015f alarak \u00fcr\u00fcn sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftirmekte ve kap\u0131da \u00f6deme se\u00e7ene\u011fiyle yap\u0131lan sat\u0131\u015flarda kendisine ait EFT-POS \u00f6zellikli yeni nesil \u00f6deme kaydedici cihaz kullanmaktad\u0131r.<\/p>\n<p>(M) A.\u015e.\u2019nin kap\u0131da \u00f6deme se\u00e7ene\u011fiyle ald\u0131\u011f\u0131 sipari\u015f i\u00e7in (L) Ltd. \u015eti.\u2019nin kendisine ait EFT-POS \u00f6zellikli yeni nesil \u00f6deme kaydedici cihaz ile tahsil etti\u011fi \u00fcr\u00fcn bedelleri \u00fczerinden (M) A.\u015e. taraf\u0131ndan 5520 say\u0131l\u0131 Kanunun 15 inci maddesinin birinci f\u0131kras\u0131n\u0131n (h) bendi uyar\u0131nca tevkifat yap\u0131lmas\u0131 s\u00f6z konusu olmayacakt\u0131r.<\/p>\n<p>Ancak, elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (M) A.\u015e., (L) Ltd. \u015eti.\u2019nin mal ve hizmet sat\u0131\u015f\u0131na ili\u015fkin bilgileri, BTRANS \u00fczerinden yay\u0131nlanan veri format ve standard\u0131 ile bu Sistem \u00fczerinden ilgili muhtasar ve prim hizmet beyannamesinin verildi\u011fi ay\u0131n sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirecektir.<\/p>\n<p><strong>\u00d6rnek 8:\u00a0\u00a0<\/strong>Otel i\u015fletmecili\u011fi faaliyetiyle i\u015ftigal eden hizmet sa\u011flay\u0131c\u0131 (N) A.\u015e., kendisine ait otelin odalar\u0131n\u0131n sat\u0131\u015f\u0131 i\u00e7in yurt i\u00e7inde faaliyet g\u00f6steren otellerin sat\u0131\u015f ve pazarlamas\u0131n\u0131 elektronik ticaret ortam\u0131nda ger\u00e7ekle\u015ftiren arac\u0131 hizmet sa\u011flay\u0131c\u0131 (O) A.\u015e. ile s\u00f6zle\u015fme imzalam\u0131\u015ft\u0131r. (O) A.\u015e. de s\u00f6z konusu sat\u0131\u015f ve pazarlama hizmetlerine arac\u0131l\u0131k edilmesine ili\u015fkin arac\u0131 hizmet sa\u011flay\u0131c\u0131 (T) A.\u015e. ile s\u00f6zle\u015fme imzalam\u0131\u015ft\u0131r.<\/p>\n<p>Arac\u0131 hizmet sa\u011flay\u0131c\u0131 (T) A.\u015e., KDV ve konaklama vergisi dahil 560.000 TL\u2019lik konaklama hizmeti sat\u0131\u015f\u0131 yapm\u0131\u015f ve kendi\u00a0\u00a0komisyon \u00fccretini d\u00fc\u015ferek kalan tutar\u0131 arac\u0131 hizmet sa\u011flay\u0131c\u0131 (O) A.\u015e.\u2019ye \u00f6demi\u015ftir. (O) A.\u015e. de kendi komisyon \u00fccretini d\u00fc\u015ferek kalan tutar\u0131 hizmet sa\u011flay\u0131c\u0131 (N) A.\u015e.\u2019ye \u00f6demi\u015ftir.<\/p>\n<p>Bu durumda, arac\u0131 hizmet sa\u011flay\u0131c\u0131 (T) A.\u015e. taraf\u0131ndan arac\u0131 hizmet sa\u011flay\u0131c\u0131 (O) A.\u015e.\u2019ye aktar\u0131lan \u00f6deme \u00fczerinden tevkifat yap\u0131lmayacak, (O) A.\u015e. (N) A.\u015e.\u2019ye \u00f6deme yaparken KDV ve konaklama vergisi hari\u00e7 500.000 TL \u00fczerinden tevkifat yapacakt\u0131r.<\/p>\n<p>(7) 2024 y\u0131l\u0131nda ger\u00e7ekle\u015fen mal ve hizmet sat\u0131\u015flar\u0131na ili\u015fkin \u00f6demelerin, hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na 2025 y\u0131l\u0131 Ocak ay\u0131nda yap\u0131lmas\u0131 durumunda, bu \u00f6demeler \u00fczerinden tevkifat yap\u0131lmayacakt\u0131r.<\/p>\n<p><strong>Tevkif edilen vergilerin mahsubu ve iadesi<\/strong><\/p>\n<p><strong>MADDE 7-\u00a0<\/strong>(1) Tevkif edilen vergiler, elektronik ticaret hizmet sa\u011flay\u0131c\u0131 ve hizmet sa\u011flay\u0131c\u0131 m\u00fckellef taraf\u0131ndan ge\u00e7ici vergi ve y\u0131ll\u0131k gelir\/kurumlar vergisi beyannameleri \u00fczerinden hesaplanan gelir\/kurumlar vergisinden mahsup edilebilecek ve varsa y\u0131ll\u0131k beyannamelerde mahsup edilemeyen tutarlar, 252 Seri No.lu Gelir Vergisi Genel Tebli\u011finde yer alan d\u00fczenlemeler kapsam\u0131nda iadeye konu edilebilecektir.<\/p>\n<p>(2) Ticari kazan\u00e7 y\u00f6n\u00fcnden gelirin elde edilmesi tahakkuk ve d\u00f6nemsellik esas\u0131na ba\u011fl\u0131 oldu\u011fundan elde edilen mal ve hizmet gelirlerinin kazanca dahil edilmesi gereken d\u00f6nemler ile tevkifat d\u00f6nemleri aras\u0131nda farkl\u0131l\u0131klar olu\u015fmas\u0131 halinde s\u00f6z konusu tevkifatlar\u0131n kazanc\u0131n dahil edildi\u011fi ge\u00e7ici ve y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerinde mahsup edilmesi gerekmektedir.<\/p>\n<p>\u0130lgili ge\u00e7ici vergi d\u00f6neminde mahsuba konu edilemeyen tevkifat tutarlar\u0131n\u0131n, ayn\u0131 y\u0131l i\u00e7erisinde izleyen ge\u00e7ici vergi d\u00f6nemlerinde mahsup edilmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p><strong>\u00d6rnek 9:\u00a0<\/strong>Tekstil \u00fcr\u00fcnleri \u00fcretim ve sat\u0131\u015f faaliyetinde bulunan hizmet sa\u011flay\u0131c\u0131 (P) A.\u015e., elektronik ticaret pazar yerinde mal ve hizmetlerinin teminine ve sipari\u015f verilmesine y\u00f6nelik elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (R) A.\u015e. ile s\u00f6zle\u015fme yapm\u0131\u015ft\u0131r.<\/p>\n<p>2025 y\u0131l\u0131 Aral\u0131k ay\u0131nda yap\u0131lan sat\u0131\u015flara ili\u015fkin \u00f6demelerin (P) A.\u015e.\u2019ye 10\/1\/2026 tarihinde yap\u0131lmas\u0131 durumunda, tevkifat\u0131n Ocak ay\u0131nda yap\u0131lmas\u0131 ve bu aya ili\u015fkin muhtasar ve prim hizmet beyannamesi ile beyan edilmesi gerekmektedir. Ancak, (P) A.\u015e.\u2019nin Aral\u0131k ay\u0131na ili\u015fkin sat\u0131\u015f has\u0131lat\u0131n\u0131n 2025 y\u0131l\u0131 kurum kazanc\u0131na dahil edilmesi gerekti\u011finden, bu has\u0131lata ili\u015fkin tevkifat tutar\u0131, 2025 y\u0131l\u0131na ili\u015fkin kurumlar vergisi beyannamesinde g\u00f6sterilmek suretiyle \u00f6denmesi gereken vergiden mahsup edilecektir.<\/p>\n<p><strong>Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n<p><strong>MADDE 8-\u00a0<\/strong>(1) Bu Tebli\u011f 1\/1\/2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>Y\u00fcr\u00fctme<\/strong><\/p>\n<p><strong>MADDE 9-\u00a0<\/strong>(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>30 Aral\u0131k 2024 Tarihli Resmi Gazete Say\u0131: Say\u0131: 32768 (2. M\u00fckerrer) Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7 ve&#8230; &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-18833","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18833","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=18833"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18833\/revisions"}],"predecessor-version":[{"id":18834,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18833\/revisions\/18834"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}