{"id":9226,"date":"2016-04-08T06:42:10","date_gmt":"2016-04-08T06:42:10","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=9226"},"modified":"2016-04-08T06:42:10","modified_gmt":"2016-04-08T06:42:10","slug":"5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-40","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2016\/04\/5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-40\/","title":{"rendered":"5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri 40"},"content":{"rendered":"

\"maliyeb\"<\/a>T.C. MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Konusu : Sermaye art\u0131r\u0131m\u0131nda indirim uygulamas\u0131nda dikkate\u00a0al\u0131nacak faiz oran\u0131 Tarihi : 05\/04\/2016 Say\u0131…<\/p>\n

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5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri 40<\/strong><\/p>\n

\u00a0<\/div>\n
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T.C.<\/p>\n

MAL\u0130YE BAKANLI\u011eI<\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/p>\n

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Konusu<\/strong><\/td>\n: Sermaye art\u0131r\u0131m\u0131nda indirim uygulamas\u0131nda dikkate\u00a0al\u0131nacak faiz oran\u0131<\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\n: 05\/04\/2016<\/td>\n<\/tr>\n
Say\u0131s\u0131<\/strong><\/td>\n: KVK-40\/2016-2<\/td>\n<\/tr>\n
\u0130lgili oldu\u011fu maddeler<\/strong><\/td>\n: Kurumlar Vergisi Kanunu Madde 10<\/td>\n<\/tr>\n
\u0130lgili oldu\u011fu kazan\u00e7 t\u00fcrleri<\/strong><\/td>\n: Kurum Kazanc\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun<\/a><\/strong> \u201cDi\u011fer indirimler\u201d ba\u015fl\u0131kl\u0131 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinde; sermaye \u015firketlerinin ilgili hesap d\u00f6nemi i\u00e7inde, ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131 veya yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 \u00fczerinden T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (TCMB) taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan \u201cBankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131\u201d dikkate al\u0131narak, ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n %50\u2019sinin kurum kazanc\u0131ndan indirilebilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

04\/03\/2016 tarih ve 29643 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 9 Seri No.lu Kurumlar Vergisi Genel Tebli\u011fiyle<\/a><\/strong> 1 Seri No.lu Kurumlar Vergisi Genel Tebli\u011fine eklenen \u201c10.6. Sermaye art\u0131r\u0131m\u0131nda indirim\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmde, indirim uygulamas\u0131nda TCMB taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan \u201cBankalarca A\u00e7\u0131lan Kredilere Uygulanan A\u011f\u0131rl\u0131kl\u0131 Ortalama Faiz Oranlar\u0131\u201dndan \u201cTicari Krediler (TL \u00dczerinden A\u00e7\u0131lan) (T\u00fczel Ki\u015fi KMH ve Kurumsal Kredi Kartlar\u0131 Hari\u00e7)\u201d faiz oran\u0131n\u0131n dikkate al\u0131naca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

Buna g\u00f6re, 2015 hesap d\u00f6nemine ili\u015fkin olarak indirim uygulamas\u0131nda TCMB taraf\u0131ndan en son a\u00e7\u0131klanan %14,65<\/strong> (y\u00fczde ond\u00f6rt virg\u00fcl altm\u0131\u015fbe\u015f) oran\u0131 dikkate al\u0131nacakt\u0131r.<\/p>\n

Duyurulur.<\/p>\n

Adnan ERT\u00dcRK<\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkan\u0131<\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

T.C. MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Konusu : Sermaye art\u0131r\u0131m\u0131nda indirim uygulamas\u0131nda dikkate\u00a0al\u0131nacak faiz oran\u0131 Tarihi : 05\/04\/2016 Say\u0131…  <\/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-9226","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9226","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=9226"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9226\/revisions"}],"predecessor-version":[{"id":9227,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9226\/revisions\/9227"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=9226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=9226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=9226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}