YEN\u0130DEN DE\u011eERLEME ORANINDAN ETK\u0130LENEN MAL\u00ce UYGULAMALAR:<\/strong><\/li>\n<\/ol>\n\n\n\n5024 say\u0131l\u0131 Kanunla kald\u0131r\u0131lm\u0131\u015f olan yeniden de\u011ferleme uygulamas\u0131, 26.10.2021 tarih ve 7338 say\u0131l\u0131 Kanunla VUK M\u00fckerrer 298 inci maddeye \u201c\u00c7\u201d bendi eklenmek suretiyle 01.01.2022 tarihinden itibaren ge\u00e7erli olmak \u00fczere yeniden tesis edilmi\u015ftir. \u00d6teden beri yeniden de\u011ferleme oran\u0131 ba\u015fta vergi ile ilgili olmak \u00fczere bir\u00e7ok tutar veya haddin otomatik olarak de\u011fi\u015fmesinde de \u00f6l\u00e7\u00fc olarak kullan\u0131lmaktad\u0131r.
Bu orandan etkilenen \u00f6nemli d\u00fczenlemelerden baz\u0131lar\u0131<\/strong> \u015f\u00f6yle s\u0131ralanabilir:<\/p>\n\n\n\n\n- VUK M\u00fckerrer 298\/A-10 uyar\u0131nca,yap\u0131lmakta olan yat\u0131r\u0131mlar hesab\u0131nda takip edilen tutarlar\u0131n enflasyon d\u00fczeltmesine tabi tutulmas\u0131 sonucunda olu\u015fan ve bu hesab\u0131n alt hesab\u0131nda izlenen d\u00fczeltme farklar\u0131, bilan\u00e7onun pasifinde \u00f6zel bir fon hesab\u0131nda g\u00f6sterilir ve d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaz.<\/li>\n<\/ul>\n\n\n\n
Bu bent uyar\u0131nca \u00f6zel fon hesab\u0131nda izlenen ve d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmayan tutarlar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak bu Kanun uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r. (7529 say\u0131l\u0131 kanunun 11 inci maddesiyle eklenen bent. Y\u00fcr\u00fcrl\u00fck: 1.1.2024)<\/strong><\/p>\n\n\n\n\n- VUK M\u00fckerrer 298\/\u00c7 uyar\u0131nca, tam m\u00fckellefiyete tabi ve bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir veya kurumlar vergisi m\u00fckellefleri (kollektif, ad\u00ee komandit ve ad\u00ee \u015firketler d\u00e2hil, (A) f\u0131kras\u0131n\u0131n (9) numaral\u0131 bendi kapsam\u0131nda s\u00f6z konusu f\u0131kran\u0131n (1) numaral\u0131 bendinde yer alan \u015fartlara bak\u0131lmaks\u0131z\u0131n enflasyon d\u00fczeltmesi yapanlar ile kay\u0131tlar\u0131n\u0131 T\u00fcrk para birimi d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle tutmalar\u0131na izin verilenler hari\u00e7), (A) f\u0131kras\u0131nda yer alan\u00a0enflasyon d\u00fczeltmesi yapma \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fmedi\u011fi hesap d\u00f6nemlerinin sonu itibar\u0131yla<\/u><\/strong>, bilan\u00e7olar\u0131na d\u00e2hil bulunan\u00a0amortismana\u00a0tabi iktisadi k\u0131ymetlerini (bu niteliklerini koruduklar\u0131 m\u00fcddet\u00e7e sat-kirala-geri al i\u015flemine veya kira sertifikas\u0131 ihrac\u0131na konu edilenler hari\u00e7) ve bunlar \u00fczerinden ayr\u0131lm\u0131\u015f olup bilan\u00e7olar\u0131n\u0131n pasifinde g\u00f6sterilen amortismanlar\u0131 maddede belirtilen \u015fartlar do\u011frultusunda yeniden de\u011ferleyebilirler.\u00a0(7338 say\u0131l\u0131 kanunun 31 inci maddesiyle eklenen f\u0131kra. Y\u00fcr\u00fcrl\u00fck: 1.1.2022)<\/strong><\/li>\n\n\n\n
- VUK\u2019nun 4369 say\u0131l\u0131 Kanunla de\u011fi\u015fik m\u00fckerrer 414 \u00fcnc\u00fc maddesi uyar\u0131nca,\u00a0VUK\u2019nunda yer alan maktu hadler ile asgar\u00ee ve azam\u00ee miktarlar\u0131 belirtilmi\u015f olan para<\/strong>\u00a0ile \u00f6denecek ceza miktarlar\u0131<\/strong>, her y\u0131l bir \u00f6nceki y\u0131lda uygulanan maktu had ve miktarlar, yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan maktu had ve miktarlar\u0131n y\u00fczde 5\u2019ini a\u015fmayan kesirler dikkate al\u0131nmaz. Cumhurba\u015fkan\u0131, bu suretle tespit edilen had ve miktarlar\u0131 yar\u0131s\u0131na kadar art\u0131rmaya veya indirmeye yetkilidir.<\/li>\n\n\n\n
- Eski yat\u0131r\u0131m indirimi h\u00fck\u00fcmlerinden yararlanan m\u00fckelleflerde, kazan\u00e7 yetersizli\u011fi nedeniyle\u00a0ilgili y\u0131l\u0131nda uygulanamayan yat\u0131r\u0131m indirimi<\/strong>, izleyen y\u0131llarda yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak dikkate al\u0131nmaktad\u0131r (GVK M\u00fclga Ek:1-6).<\/li>\n\n\n\n
- 6745 say\u0131l\u0131 Kanun\u2019un 66. Maddesiyle KVK\u2019nun 32\/A maddesine eklenen h\u00fck\u00fcm uyar\u0131nca, yat\u0131r\u0131m\u0131n tamamlanmas\u0131 \u015fart\u0131yla, indirimli kurumlar vergisi uygulanmak suretiyle yararlan\u0131lan k\u0131s\u0131m hari\u00e7 olmak \u00fczere, kalan yat\u0131r\u0131ma katk\u0131 tutar\u0131, yat\u0131r\u0131m\u0131n tamamland\u0131\u011f\u0131 hesap d\u00f6nemini izleyen y\u0131llarda yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak uygulan\u0131r.<\/li>\n\n\n\n
- Bilindi\u011fi gibi, GVK\u2019nun 76 nc\u0131 maddesinde d\u00fczenlenmi\u015f olan indirim m\u00fcessesesi 5281 say\u0131l\u0131 Kanunla 1.1.2006 tarihinden ge\u00e7erli olarak y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. Ancak ge\u00e7ici 67\u2019nci maddenin 9\u2019uncu f\u0131kras\u0131na g\u00f6re 1.1.2006 tarihinden \u00f6nce ihra\u00e7 edilmi\u015f bulunan Devlet tahvili ve Hazine bonolar\u0131 i\u00e7in indirim oran\u0131 uygulamas\u0131 devam etmektedir. \u0130ndirim oran\u0131n\u0131n hesab\u0131n\u0131 yeniden de\u011ferleme oran\u0131 da etkilemektedir.<\/li>\n\n\n\n
- GVK\u2019nun 23\/10 uncu maddesi uyar\u0131nca \u00e7al\u0131\u015fanlar\u0131n i\u015fe gidi\u015f geli\u015flerine ili\u015fkin yol masraflar\u0131n\u0131 kar\u015f\u0131lamak \u00fczere kendilerine verilen toplu ta\u015f\u0131ma kartlar\u0131, biletleri vb. \u00f6deme ara\u00e7lar\u0131 i\u00e7in belirlenen g\u00fcnl\u00fck istisna haddi, her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r.<\/li>\n\n\n\n
- GVK\u2019nun 40\/1 ve 68\/5 maddeleri uyar\u0131nca, kiralama yoluyla edinilen binek otomobillerinin her birine ili\u015fkin ayl\u0131k kira bedeli belli bir tutarla s\u0131n\u0131rl\u0131 olarak gider yaz\u0131labilmekte olup, bu tutar her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmaktad\u0131r.<\/li>\n\n\n\n
- GVK\u2019nun 40\/8 ve 68\/5 maddeleri uyar\u0131nca i\u015fletmede kullan\u0131lan, binek otomobillerinin iktisab\u0131na ili\u015fkin \u00d6TV ve KDV toplam\u0131n\u0131n belli bir tutarla s\u0131n\u0131rl\u0131 k\u0131sm\u0131 do\u011frudan gider yaz\u0131labilmekte olup, bu tutar her y\u0131l yeniden de\u011ferleme oran\u0131yla art\u0131r\u0131lmaktad\u0131r.<\/li>\n\n\n\n
- GVK\u2019nun 40\/7 ve 68\/4 maddeleri uyar\u0131nca i\u015fletmede kullan\u0131lan binek otomobillerin \u00d6TV ve KDV hari\u00e7 ilk iktisap bedelinin gider yaz\u0131lamayacak tutarlar\u0131 ile s\u00f6z konusu vergilerin maliyet bedeline eklendi\u011fi durumda amortisman gideri olarak kazan\u00e7tan indirilemeyecek tutarlar\u0131 her y\u0131l yeniden de\u011ferleme oran\u0131yla art\u0131r\u0131larak belirlenmektedir.<\/li>\n\n\n\n
- GVK\u2019nun m\u00fckerrer 123\/2\u2019inci maddesine g\u00f6re, a\u015fa\u011f\u0131da yer alan maktu had ve tutarlar, her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak uygulan\u0131r. Bu \u015fekilde hesaplanan maktu had ve miktarlar\u0131n y\u00fczde 5\u2019ini a\u015fmayan k\u0131s\u0131mlar\u0131 dikkate al\u0131nmaz. Cumhurba\u015fkan\u0131 bu suretle belirlenen had ve tutarlar\u0131 yar\u0131s\u0131na kadar art\u0131rmaya veya indirmeye yetkilidir.<\/li>\n\n\n\n
- Evlerde imal ettikleri mallar\u0131 internet ve benzeri elektronik ortamlar \u00fczerinden satanlar\u0131n esnaf muafl\u0131\u011f\u0131ndan yararlanmalar\u0131na\u00a0<\/strong>ili\u015fkin has\u0131lat s\u0131n\u0131r\u0131 (GVK Md.9\/10)<\/li>\n\n\n\n
- Konut olarak kiraya verilen gayrimenkullere<\/strong>\u00a0ili\u015fkin istisna tutar\u0131 (GVK Md.21).<\/li>\n\n\n\n
- \u0130\u015fverenlerce, i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda yemek verilmeyen durumlarda, hizmet erbab\u0131na d\u0131\u015far\u0131da yemek verme hizmeti sa\u011flayan m\u00fckelleflere\u00a0\u00f6denen veya hizmet erbab\u0131na nakden \u00f6denen gelir vergisinden m\u00fcstesna yemek bedeli tutar\u0131<\/strong>\u00a0(GVK Md.23\/8)<\/li>\n\n\n\n
- Basit usule t\u00e2bi olman\u0131n genel \u015fartlar\u0131ndan\u00a0i\u015fyeri kira bedeli \u00f6l\u00e7\u00fcs\u00fc<\/strong>\u00a0(GVK Md.47\/2)<\/li>\n\n\n\n
- Basit usule t\u00e2bi olman\u0131n\u00a0\u00f6zel \u015fartlar\u0131<\/strong>\u00a0(GVK Md.48)<\/li>\n\n\n\n
- Gelir vergisi tarifesinde yer alan\u00a0gelir dilim tutarlar\u0131<\/strong>, her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak tespit edilir. Ancak Cumhurba\u015fkan\u0131\u2019n\u0131n yetkisi vard\u0131r. (GVK m\u00fckerrer md.123\/3)<\/li>\n\n\n\n
- 5746 say\u0131l\u0131 Kanun\u2019un 3\/1 maddesi uyar\u0131nca, hak edilen ancak kazan\u00e7 yetersizli\u011fi nedeniyle yararlan\u0131lamayan ar-ge ve tasar\u0131m indirimi tutar\u0131 her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak tespit edilir.<\/li>\n\n\n\n
- Veraset ve intikal vergisi a\u00e7\u0131s\u0131ndan uygulanacak istisnalar<\/strong>\u00a0y\u0131ldan y\u0131la yeniden de\u011ferleme oran\u0131nda art\u0131\u015f yap\u0131lmak suretiyle tespit edilir. (V\u0130VK Md.4)<\/li>\n\n\n\n
- Veraset ve intikal vergisi tarifesinin matrah dilim tutarlar\u0131<\/strong>\u00a0her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle tespit edilir. Ancak Cumhurba\u015fkan\u0131\u2019n\u0131n yetkisi vard\u0131r. (V\u0130VK Md.16)<\/li>\n\n\n\n
- Motorlu ta\u015f\u0131t vergileri her y\u0131l bir \u00f6nceki y\u0131l uygulanan rakamlar yeniden de\u011ferleme oran\u0131nda artt\u0131r\u0131lmak suretiyle tespit edilir. Ancak Cumhurba\u015fkan\u0131\u2019n\u0131n yetkisi vard\u0131r. (MTVK Md.10)<\/strong><\/li>\n\n\n\n
- Maktu damga vergileri<\/strong>\u00a0her takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren, bir \u00f6nceki y\u0131la g\u00f6re yeniden de\u011ferleme katsay\u0131s\u0131 \u00f6l\u00e7\u00fcs\u00fcnde artt\u0131r\u0131larak tespit edilir. Ancak Cumhurba\u015fkan\u0131\u2019n\u0131n yetkisi vard\u0131r. (DVK M\u00fckerrer Md.30)<\/li>\n\n\n\n
- Her bir k\u00e2\u011f\u0131t i\u00e7in hesaplanacak\u00a0azam\u00ee damga vergisi tutar\u0131<\/strong>\u00a0her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r. (DVK Md.14)<\/li>\n\n\n\n
- Har\u00e7 tahakkukuna konu edilecek baz\u0131 de\u011ferler<\/strong>, y\u0131ldan y\u0131la yeniden de\u011ferleme oran\u0131 \u00f6l\u00e7\u00fcs\u00fcnde artt\u0131r\u0131larak tespit edilir. Ancak Cumhurba\u015fkan\u0131\u2019n\u0131n yetkisi vard\u0131r. (HK M\u00fckerrer Md.138)<\/li>\n\n\n\n
- \u00c7evre temizlik vergileri<\/strong>\u00a0her y\u0131lba\u015f\u0131nda, bir \u00f6nceki y\u0131l vergi tutar\u0131 yeniden de\u011ferleme oran\u0131n\u0131n\u00a0yar\u0131s\u0131<\/strong>\u00a0kadar artt\u0131r\u0131lmak suretiyle belirlenir. (BGK M\u00fckerrer Md.44)<\/li>\n<\/ul>\n\n\n\n
Sayg\u0131lar\u0131m\u0131zla.
<\/p>\n","protected":false},"excerpt":{"rendered":"
Yeniden de\u011ferleme oran\u0131, Ekim ay\u0131nda (Ekim ay\u0131 dahil) bir \u00f6nceki y\u0131l\u0131n ayn\u0131 d\u00f6nemine g\u00f6re \u00fcretici fiyatlar\u0131 genel endeksinde meydana gelen ortalama fiyat art\u0131\u015f oran\u0131d\u0131r. Bu oran Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019nca Resm\u00ee Gazete ile ilan edilmektedir (VUK M\u00fckerrer Md.298\/B ve C). 2024 y\u0131l\u0131nda %43,93 olan bu oran 2025 y\u0131l\u0131 i\u00e7in %25,49 olarak kesinle\u015fmi\u015f ve 585 seri no.lu Vergi Usul…<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1296"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1296"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1296\/revisions"}],"predecessor-version":[{"id":1297,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1296\/revisions\/1297"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}