{"id":8889,"date":"2016-01-02T07:24:47","date_gmt":"2016-01-02T07:24:47","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=8889"},"modified":"2016-01-02T07:24:47","modified_gmt":"2016-01-02T07:24:47","slug":"bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun-6655-sayili-kanun-2","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2016\/01\/bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun-6655-sayili-kanun-2\/","title":{"rendered":"Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (6655 Say\u0131l\u0131 Kanun)"},"content":{"rendered":"

\"bkk\"<\/a>01 Ocak 2016 Tarihli Resmi Gazete Say\u0131: 29580 Kanun No: 6655 Kabul Tarihi: 25 Aral\u0131k 2015 MADDE 1-\u00a013\/7\/1956 tarihli ve 6802 say\u0131l\u0131 Gider Vergileri Ka…<\/p>\n

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Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (6655 Say\u0131l\u0131 Kanun)<\/strong><\/p>\n

\u00a0<\/div>\n
01 Ocak 2016 Tarihli Resmi Gazete<\/div>\n
\n

Say\u0131: 29580<\/p>\n

Kanun No: 6655<\/strong><\/p>\n

Kabul Tarihi: 25 Aral\u0131k 2015<\/p>\n

MADDE 1-<\/strong>\u00a013\/7\/1956 tarihli ve 6802 say\u0131l\u0131 Gider Vergileri Kanununun<\/a><\/strong> 29 uncu maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki\u00a0bent eklenmi\u015ftir.<\/p>\n

\u201cz) 17\/4\/1957 tarihli ve 6948 say\u0131l\u0131 Sanayi Sicili Kanununa<\/a><\/strong> g\u00f6re sanayi sicil belgesini haiz sanayi i\u015fletmelerince m\u00fcnhas\u0131ran imalat sanayinde kullan\u0131lmak \u00fczere al\u0131nan makine ve te\u00e7hizat\u0131n finansman\u0131 i\u00e7in bu i\u015fletmeler taraf\u0131ndan kullan\u0131lan krediler dolay\u0131s\u0131yla lehe al\u0131nan paralar (Bu bendin uygulanmas\u0131na ili\u015fkin usul ve esaslar Maliye Bakanl\u0131\u011f\u0131nca belirlenir.).\u201d<\/p>\n

MADDE 2-<\/strong>\u00a031\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a><\/strong> ge\u00e7ici 67 nci maddesinin on dokuzuncu f\u0131kras\u0131nda yer alan \u201c31.12.2015\u201d ibaresi ile ge\u00e7ici 68 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201c31\/12\/2015\u201d ibaresi \u201c31\/12\/2020\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u00a0 25\/10\/1984 tarihli ve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun<\/a><\/strong>\u00a0ge\u00e7ici 17 nci maddesinin birinci f\u0131kras\u0131 ile ge\u00e7ici 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan \u201c31\/12\/2015\u201d ibareleri \u201c31\/12\/2020\u201d \u015feklinde; ge\u00e7ici 31 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201c31\/12\/2015\u201d ibaresi \u201c31\/12\/2017\u201d \u015feklinde\u00a0de\u011fi\u015ftirilmi\u015ftir.MADDE 3-<\/strong><\/p>\n

MADDE 4-<\/strong>\u00a028\/3\/2001 tarihli ve 4632 say\u0131l\u0131 Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanununun <\/a><\/strong>ge\u00e7ici 1 inci maddesinin be\u015finci f\u0131kras\u0131nda yer alan \u201c31\/12\/2015\u201d ibaresi \u201c31\/12\/2017\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 5-<\/strong>\u00a013\/12\/2004 tarihli ve 5275 say\u0131l\u0131 Ceza ve G\u00fcvenlik Tedbirlerinin \u0130nfaz\u0131 Hakk\u0131nda Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan \u201c31\/12\/2015\u201d ibaresi \u201c31\/12\/2020\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 6-\u00a0<\/strong>31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununa<\/a><\/strong> a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n

\u201cGE\u00c7\u0130C\u0130 MADDE 67- 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) ve (b) bentleri kapsam\u0131ndaki sigortal\u0131 ve hak sahiplerine;<\/p>\n

a) 2016 y\u0131l\u0131 ba\u015f\u0131ndan \u00f6nce ba\u011flanm\u0131\u015f gelir ve ayl\u0131klar;<\/p>\n

1) 2016 y\u0131l\u0131 Ocak \u00f6deme d\u00f6neminde Kanunun 55 inci maddesinin ikinci f\u0131kras\u0131na g\u00f6re art\u0131r\u0131l\u0131r ve bu \u015fekilde belirlenen gelir ve ayl\u0131klar dosya baz\u0131nda \u00f6denmesi gereken miktar esas al\u0131nmak kayd\u0131yla 2016 y\u0131l\u0131 Ocak \u00f6deme d\u00f6neminden ge\u00e7erli olmak \u00fczere 100 TL tutar\u0131nda ayr\u0131ca art\u0131r\u0131l\u0131r.<\/p>\n

2) 2016 y\u0131l\u0131 Temmuz \u00f6deme d\u00f6neminden ge\u00e7erli olmak \u00fczere, 55 inci maddeye g\u00f6re 2016 y\u0131l\u0131 Temmuz ay\u0131 \u00f6deme d\u00f6nemine ait art\u0131\u015f oran\u0131nda art\u0131r\u0131larak \u00f6denir.<\/p>\n

b) 2016 y\u0131l\u0131nda ba\u011flanacak malull\u00fck, ya\u015fl\u0131l\u0131k veya \u00f6l\u00fcm ayl\u0131klar\u0131n\u0131n 27 nci, 29 uncu, 33 \u00fcnc\u00fc ve ge\u00e7ici 2 nci maddelere g\u00f6re 2016 y\u0131l\u0131 Ocak ay\u0131 itibar\u0131yla hesaplanan ayl\u0131k tutarlar\u0131, (a) bendinde belirtilen \u015fekilde art\u0131r\u0131larak \u00f6denir.<\/p>\n

c) \u0130\u015f kazalar\u0131 ile meslek hastal\u0131klar\u0131 sigortas\u0131ndan hak kazan\u0131lan gelirlere esas g\u00fcnl\u00fck kazan\u00e7 hesab\u0131na giren;<\/p>\n

1) Son takvim ay\u0131 2016 y\u0131l\u0131n\u0131n birinci yar\u0131s\u0131na ait olanlara ba\u011flanacak gelirler birinci f\u0131kran\u0131n (a) bendinin (1) numaral\u0131 alt bendine g\u00f6re,<\/p>\n

2) Son takvim ay\u0131 2016 y\u0131l\u0131n\u0131n ikinci yar\u0131s\u0131na ait olanlara ba\u011flanacak gelirler sadece birinci f\u0131kran\u0131n (a) bendinin (2) numaral\u0131 alt bendine g\u00f6re,<\/p>\n

art\u0131r\u0131larak \u00f6denir.<\/p>\n

d) Birinci f\u0131kran\u0131n (a) bendinin (1) numaral\u0131 alt bendine g\u00f6re yap\u0131lacak art\u0131\u015f tutar\u0131;<\/p>\n

1) \u0130\u015f kazalar\u0131 ve meslek hastal\u0131klar\u0131 sigortas\u0131ndan s\u00fcrekli i\u015f g\u00f6remezlik geliri almakta olanlara, gelir ba\u011flanmas\u0131na esas olan s\u00fcrekli i\u015f g\u00f6remezlik derecesi oran\u0131nda,<\/p>\n

2) \u00d6l\u00fcm dosyalar\u0131nda hak sahiplerinin hisseleri oran\u0131nda,<\/p>\n

3) \u0130\u015f kazas\u0131 veya meslek hastal\u0131\u011f\u0131 sonucu meslekte kazanma g\u00fcc\u00fcn\u00fc %50 oran\u0131n\u0131n alt\u0131nda kaybetmesi nedeniyle s\u00fcrekli i\u015f g\u00f6remezlik geliri ba\u011flanm\u0131\u015f iken \u00f6lenlerden,\u00a0 \u00f6l\u00fcm\u00fc i\u015f kazas\u0131 veya meslek hastal\u0131\u011f\u0131na ba\u011fl\u0131 olmayanlar\u0131n hak sahiplerine, sigortal\u0131ya gelir ba\u011flanmas\u0131na esas olan s\u00fcrekli i\u015f g\u00f6remezlik derecesi \u00fczerinden tespit edilen art\u0131\u015f tutar\u0131 hak sahiplerinin hisseleri oran\u0131nda,<\/p>\n

4) Yabanc\u0131 \u00fclkelerle akdedilen sosyal g\u00fcvenlik s\u00f6zle\u015fmeleri uyar\u0131nca k\u0131smi gelir veya ayl\u0131k alanlara, \u00fclkemiz mevzuat\u0131na tabi olarak ge\u00e7en prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131n, sosyal g\u00fcvenlik s\u00f6zle\u015fmesine g\u00f6re nazara al\u0131nan toplam prim \u00f6deme g\u00fcn say\u0131s\u0131na olan oran\u0131na g\u00f6re,<\/p>\n

uygulan\u0131r.<\/p>\n

e) Birinci f\u0131kran\u0131n (a), (b) ve (c) bentlerinde belirtilen \u015fekilde art\u0131r\u0131lan gelir ve ayl\u0131klar, 2016 y\u0131l\u0131nda bu maddede belirtilen art\u0131\u015flar d\u0131\u015f\u0131nda 55 inci maddeye g\u00f6re ayr\u0131ca art\u0131r\u0131lmaz.<\/p>\n

MADDE 7-<\/strong>\u00a013\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun<\/a><\/strong> ge\u00e7ici 2 nci maddesinin birinci f\u0131kras\u0131nda yer alan \u201c31\/12\/2015\u201d ibaresi \u201c31\/12\/2020\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 8-<\/strong>\u00a0Bu Kanunun;<\/p>\n

a) 2 nci, 3 \u00fcnc\u00fc, 4 \u00fcnc\u00fc, 5 inci, 6 nc\u0131 ve 7 nci maddeleri 1\/1\/2016 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n

b) Di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde,<\/p>\n

y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 9-<\/strong>\u00a0Bu Kanun h\u00fck\u00fcmlerini Bakanlar Kurulu y\u00fcr\u00fct\u00fcr. 31.12.2015<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

01 Ocak 2016 Tarihli Resmi Gazete Say\u0131: 29580 Kanun No: 6655 Kabul Tarihi: 25 Aral\u0131k 2015 MADDE 1-\u00a013\/7\/1956 tarihli ve 6802 say\u0131l\u0131 Gider Vergileri Ka…  <\/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-8889","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8889","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=8889"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8889\/revisions"}],"predecessor-version":[{"id":8890,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8889\/revisions\/8890"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=8889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=8889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=8889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}