{"id":585,"date":"2024-03-23T14:48:01","date_gmt":"2024-03-23T14:48:01","guid":{"rendered":"http:\/\/www.arti-fikir.com\/?page_id=585"},"modified":"2024-03-23T14:50:44","modified_gmt":"2024-03-23T14:50:44","slug":"yapilandirma-kanunu-ve-ek-vergi","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/yapilandirma-kanunu-ve-ek-vergi\/","title":{"rendered":"Yap\u0131land\u0131rma Kanunu ve Ek Vergi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"585\" class=\"elementor elementor-585\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b81857d e-flex e-con-boxed e-con e-parent\" data-id=\"b81857d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-93a2ed5 elementor-widget elementor-widget-heading\" data-id=\"93a2ed5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Duyuru &amp; Sirk\u00fcler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4005790 e-flex e-con-boxed e-con e-parent\" data-id=\"4005790\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f001e5b e-flex e-con-boxed e-con e-child\" data-id=\"f001e5b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81d67db elementor-widget elementor-widget-heading\" data-id=\"81d67db\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7456 Say\u0131l\u0131 Kanun\u2019la Vergi Kanunlar\u0131nda Yap\u0131lan Deg\u0306is\u0327iklikler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28696c2 e-flex e-con-boxed e-con e-parent\" data-id=\"28696c2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3c49a00 e-flex e-con-boxed e-con e-child\" data-id=\"3c49a00\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e6ae42e elementor-widget elementor-widget-heading\" data-id=\"e6ae42e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\t\n20.07.2023\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c7ede1 elementor-widget elementor-widget-text-editor\" data-id=\"6c7ede1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"page\" style=\"margin: 0px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: Geologica, sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: #5f6567;\" title=\"Page 1\"><div class=\"layoutArea\" style=\"margin: 0px; padding: 0px; border: 0px; font: inherit; vertical-align: baseline;\"><div class=\"column\" style=\"margin: 0px; padding: 0px; border: 0px; font: inherit; vertical-align: baseline;\"><p class=\"p4\"><b>\u0130STANBUL<\/b><\/p><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td3\" valign=\"top\"><p class=\"p5\"><b>DUYURU<span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><\/b><\/p><\/td><td class=\"td4\" valign=\"top\"><p class=\"p6\"><b>2023-2<\/b><\/p><\/td><\/tr><tr><td class=\"td5\" valign=\"top\">\u00a0<\/td><td class=\"td6\" valign=\"top\">\u00a0<\/td><\/tr><tr><td class=\"td3\" valign=\"top\"><p class=\"p6\"><b>KONU<span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 \u00a0<\/span><\/b><\/p><\/td><td class=\"td4\" valign=\"top\"><p class=\"p7\">7456 Say\u0131l\u0131 Kanun\u2019la Vergi Kanunlar\u0131nda Yap\u0131lan De\u011fi\u015fiklikler<\/p><\/td><\/tr><\/tbody><\/table><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td3\" valign=\"top\"><p class=\"p5\"><b>DAYANAK<\/b><\/p><\/td><td class=\"td4\" valign=\"top\"><p class=\"p7\">\u00a0 (15\/07\/2023 tarih, 32249 Say\u0131l\u0131 Resm\u00ee Gazete\u2019de Yay\u0131mlanm\u0131\u015ft\u0131r.)<\/p><\/td><\/tr><\/tbody><\/table><ol class=\"ol1\"><li class=\"li5\">2023 y\u0131l\u0131nda tahakkuk ettirilen motorlu ta\u015f\u0131lar vergisi tutar\u0131nda EK MOTORLU TA\u015eITLAR VERG\u0130S\u0130 getirilmi\u015ftir. Verginin ilk taksidi A\u011fustos 2023, ikinci taksidi Kas\u0131m 2023 y\u0131l\u0131 sonuna kadar \u00f6denmesi gerekmektedir.<\/li><li class=\"li5\">Ta\u015f\u0131nmaz sat\u0131\u015flar\u0131na uygulanan Kurumlar Vergisi ve KDV istisnalar\u0131nda de\u011fi\u015fikli\u011fe gidilmi\u015ftir.<br \/><ol class=\"ol2\"><li class=\"li5\">15 Temmuz 2023 tarihinden \u00f6nce iktisap edilen ta\u015f\u0131nmalarda, di\u011fer \u015fartlar\u0131n da varl\u0131\u011f\u0131 halinde, KDV istisnas\u0131 uygulanmaya devam edilecektir. 15 Temmuz 2023 tarihinden sonra iktisap edilen ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131nda KDV istisnas\u0131 uygulanamayacakt\u0131r.<\/li><li class=\"li5\">15 Temmuz 2023 tarihinden \u00f6nce iktisap edilen ve \u015fartlar\u0131 sa\u011flayan ta\u015f\u0131nmazlarda, kurumlar vergisi istisnas\u0131 %25 olarak uygulanmaya devam edilecektir.<\/li><li class=\"li5\">15 Temmuz 2023 tarihinden sonra iktisap edilen ta\u015f\u0131nmazlarda ta\u015f\u0131nmaz sat\u0131\u015f kazanc\u0131 istisnas\u0131 uygulanamayacakt\u0131r.<\/li><\/ol><\/li><li class=\"li5\">KDV Kanununa eklenen Ge\u00e7ici 44\u2019\u00fcnc\u00fc madde ile 6.2.2023 tarihinde meydana gelen deprem nedeniyle afet b\u00f6lgesi ilan edilen yerlerde, AFAD ile imzalanan protokol kapsam\u0131nda afetzedelere ba\u011f\u0131\u015flanan konutlar dolay\u0131s\u0131yla kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na yap\u0131lan teslim ve hizmetler 2024 y\u0131l\u0131 sonuna kadar KDV den m\u00fcstesnad\u0131r.<\/li><li class=\"li5\">Kurumlar Vergisi oran\u0131 %25\u2019e \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. De\u011fi\u015fiklik 01.10.2023 tarihinden itibaren verilen beyannamelerde uygulanmak \u00fczere 2023 y\u0131l\u0131 kazan\u00e7lar\u0131na uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bu oran banka ve finans kurulu\u015flar\u0131nda %30 ve ihracat gelirlerinde %5 puan indirimli uygulanacakt\u0131r. \u00d6zel hesap d\u00f6nemine tabi olan kurumlarda, 2023 takvim y\u0131l\u0131nda ba\u015flayan hesap d\u00f6neminde uygulanacakt\u0131r.<\/li><li class=\"li5\">Kurumlar\u0131n giri\u015fim sermayesi yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131ndan elde edilen kazan\u00e7lar\u0131 hari\u00e7 olmak \u00fczere, kurumlar\u0131n yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131ndan elde ettikleri gelirlerine uygulanan istisna, 15.07.2023 tarihinden itibaren iktisap edilenlere uygulanmak \u00fczere, kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ol><p class=\"p10\">Sayg\u0131lar\u0131m\u0131zla.<\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Duyuru &amp; Sirk\u00fcler 7456 Say\u0131l\u0131 Kanun\u2019la Vergi Kanunlar\u0131nda Yap\u0131lan Deg\u0306is\u0327iklikler 20.07.2023 \u0130STANBUL DUYURU\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2023-2 \u00a0 \u00a0 KONU\u00a0 \u00a0 \u00a0 \u00a0 7456 Say\u0131l\u0131 Kanun\u2019la Vergi Kanunlar\u0131nda Yap\u0131lan De\u011fi\u015fiklikler DAYANAK \u00a0 (15\/07\/2023 tarih, 32249 Say\u0131l\u0131 Resm\u00ee Gazete\u2019de Yay\u0131mlanm\u0131\u015ft\u0131r.) 2023 y\u0131l\u0131nda tahakkuk ettirilen motorlu ta\u015f\u0131lar vergisi tutar\u0131nda EK MOTORLU TA\u015eITLAR VERG\u0130S\u0130 getirilmi\u015ftir&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/585"}],"collection":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=585"}],"version-history":[{"count":4,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/585\/revisions"}],"predecessor-version":[{"id":589,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/585\/revisions\/589"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}