{"id":2631,"date":"2022-10-11T16:53:03","date_gmt":"2022-10-11T13:53:03","guid":{"rendered":"https:\/\/likyadenetim.com\/?p=2631"},"modified":"2022-11-10T11:07:57","modified_gmt":"2022-11-10T08:07:57","slug":"sirkuler-3","status":"publish","type":"post","link":"https:\/\/likyadenetim.com\/uk\/sirkuler-3\/","title":{"rendered":"2022\/12"},"content":{"rendered":"<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" src=\"https:\/\/likyadenetim.com\/wp-content\/uploads\/2022\/11\/likya-logo-3.png\" alt=\"\" class=\"wp-image-2880\" width=\"115\" height=\"124\" srcset=\"https:\/\/likyadenetim.com\/wp-content\/uploads\/2022\/11\/likya-logo-3.png 380w, https:\/\/likyadenetim.com\/wp-content\/uploads\/2022\/11\/likya-logo-3-11x12.png 11w\" sizes=\"(max-width: 115px) 100vw, 115px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1280\" height=\"56\" src=\"https:\/\/likyadenetim.com\/wp-content\/uploads\/2022\/11\/likya-unvan-3-1280x56.png\" alt=\"\" class=\"wp-image-2881\" srcset=\"https:\/\/likyadenetim.com\/wp-content\/uploads\/2022\/11\/likya-unvan-3-1280x56.png 1280w, https:\/\/likyadenetim.com\/wp-content\/uploads\/2022\/11\/likya-unvan-3-640x28.png 640w, https:\/\/likyadenetim.com\/wp-content\/uploads\/2022\/11\/likya-unvan-3-768x34.png 768w, https:\/\/likyadenetim.com\/wp-content\/uploads\/2022\/11\/likya-unvan-3-1536x68.png 1536w, https:\/\/likyadenetim.com\/wp-content\/uploads\/2022\/11\/likya-unvan-3-2048x90.png 2048w, https:\/\/likyadenetim.com\/wp-content\/uploads\/2022\/11\/likya-unvan-3-18x1.png 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u0414\u0430\u0442\u0430 \u043e\u0433\u043e\u043b\u043e\u0448\u0435\u043d\u043d\u044f<\/strong><\/td><td><strong>09.11.2022<\/strong><\/td><\/tr><tr><td><strong>\u041e\u0433\u043e\u043b\u043e\u0448\u0435\u043d\u043d\u044f \u2116<\/strong><\/td><td><strong>2022\/12<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Gelir Vergisi Kanunu \u0130le Baz\u0131 Kanun Ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 7420 Say\u0131l\u0131 Kanun 09 Kas\u0131m 2022 Tarih Ve 32008 Say\u0131l\u0131 Resmi Gazetede Yay\u0131mland\u0131,<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\">\n<li><strong>MADDE 1-Kat maliklerince sahip olunan veya kiralanan konutlarda yenilenebilir enerji kapsam\u0131nda elektrik \u00fcretip ihtiya\u00e7 fazlas\u0131n\u0131 satmalar\u0131 halinde istisna uygulanan azami g\u00fc\u00e7 50 kW\u2019a \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. <\/strong>Y\u00fcr\u00fcrl\u00fck09\/11\/2022<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>MADDE 2<\/strong> <strong><u>\u0130\u015fverenlerce \u00e7al\u0131\u015fanlara verilen yemek bedelinin 51.-TL\u2019yi a\u015fmayan k\u0131sm\u0131 gelir vergisinden istisna edildi<\/u><\/strong>: \u201c<em>193 say\u0131l\u0131 Kanunun 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendinin parantez i\u00e7i h\u00fckm\u00fc \u201ci\u015fverenlerce, i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda yemek verilmeyen durumlarda \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck yemek bedelinin 51 T\u00fcrk liras\u0131n\u0131 a\u015fmayan k\u0131sm\u0131 istisna kapsam\u0131ndad\u0131r. \u00d6demenin bu tutar\u0131 a\u015fmas\u0131 halinde a\u015fan k\u0131s\u0131m ile bu ama\u00e7la sa\u011flanan di\u011fer menfaatler \u00fccret olarak vergilendirilir<\/em>.\u201d \u015eeklinde de\u011fi\u015ftirildi. <strong>Y\u00fcr\u00fcrl\u00fck 01.12.2022<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ge\u00e7ici 1\u2019nci maddesi ile<\/strong><strong>, <u>i\u015fverenlerce \u00e7al\u0131\u015fanlar\u0131n 1.000 T\u00fcrk Liras\u0131na kadar elektrik, do\u011falgaz ve \u0131s\u0131nma giderlerinin \u00f6denmesi amac\u0131yla sa\u011flayacaklar\u0131 menfaatler gelir vergisi ve sigorta primine esas kazan\u00e7tan istisna edildi<\/u><\/strong>. Bu istisnadan yararlanabilmek i\u00e7in bu \u00f6demelerin&nbsp;<strong>\u00e7al\u0131\u015fanlar\u0131n mevcut \u00fccretlerine\/prime <\/strong><strong>esas kazan\u00e7lar\u0131na ilave olarak yap\u0131lmas\u0131<\/strong>&nbsp;gerekmektedir, <strong>&nbsp;<\/strong>Ge\u00e7ici Madde h\u00fckm\u00fc <em>Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren i\u015fverenler taraf\u0131ndan \u00e7al\u0131\u015fanlara elektrik, do\u011falgaz ve di\u011fer \u0131s\u0131nma giderlerine kar\u015f\u0131l\u0131k olmak \u00fczere 30\/6\/2023 tarihine kadar (bu tarih d\u00e2hil) mevcut \u00fccretlerine\/prime esas kazan\u00e7lar\u0131na ilave olarak yap\u0131lan ayl\u0131k 1.000 T\u00fcrk liras\u0131n\u0131 a\u015fmayan <strong>\u00f6demeler, 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununa g\u00f6re prime esas kazanca d\u00e2hil edilmez<\/strong> ve bu tutar \u00fczerinden 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanunu uyar\u0131nca gelir vergisi hesaplanmaz.<\/em> <strong>Y\u00fcr\u00fcrl\u00fck<\/strong> <strong>09.11.2022 ile 30.06.2023 tarihleri aras\u0131nda uygulanabilecektir.<\/strong><strong><\/strong><\/li>\n\n\n\n<li><strong>MADDE 2<\/strong> <strong>i\u015fverenlerce yurt d\u0131\u015f\u0131ndaki onar\u0131m, montaj i\u015fleri ile teknik hizmetlerde \u00e7al\u0131\u015fmak \u00fczere g\u00f6t\u00fcr\u00fclen i\u015f\u00e7ilerin \u00fccretleri gelir vergisinden istisna edildi.<\/strong> 193 say\u0131l\u0131 Kanunun 23.Maddesinin 1.F\u0131kras\u0131na (18) numaral\u0131 bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki (19) numaral\u0131 bent eklenerek;&#8221;<em>19. Yurt d\u0131\u015f\u0131nda yap\u0131lan in\u015faat, onar\u0131m, montaj i\u015fleri ile teknik hizmetlerde \u00e7al\u0131\u015fan hizmet erbab\u0131na, fiilen yurt d\u0131\u015f\u0131ndaki \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 i\u015fverenin yurt d\u0131\u015f\u0131 kazan\u00e7lar\u0131ndan kar\u015f\u0131lanarak yap\u0131lan \u00fccret \u00f6demeleri<\/em>.&#8221; Bu \u00fccretler de istisna kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r. <strong>Y\u00fcr\u00fcrl\u00fck 01.12.2022<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;<strong>MADDE 22 Sermaye \u015firketlerinin \u201cSermaye Azaltmalar\u0131\u201d halinde azalt\u0131lan sermaye i\u00e7erisinde yer alan \u201c\u00d6zkaynak\u201d kalemlerinin hangi durumlarda kar da\u011f\u0131t\u0131m\u0131 say\u0131laca\u011f\u0131na ili\u015fkin d\u00fczenleme yap\u0131ld\u0131<\/strong>. 3\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununa 32\/A maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki madde eklenmi\u015ftir. <strong>Y\u00fcr\u00fcrl\u00fck<\/strong> <strong>09.11.2022<\/strong><strong><\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u201cSermaye azalt\u0131m\u0131nda vergileme<\/p>\n\n\n\n<p>MADDE 32\/B- (1) Kurumlar taraf\u0131ndan sermayeye eklenen \u00f6z sermaye kalemlerinin, sermayeye eklendi\u011fi tarihten itibaren be\u015f tam y\u0131l ge\u00e7tikten sonra herhangi bir \u015fekilde sermaye azalt\u0131m\u0131na konu edilmesi durumunda, nakd\u00ee veya ayni sermaye ile sermayeye eklenen di\u011fer unsurlar\u0131n toplam sermayeye oranlanmas\u0131 suretiyle azalt\u0131ma konu edilen tutar i\u00e7erisindeki sermaye unsurlar\u0131 tespit olunur. S\u00f6z konusu oran\u0131n tespitinde;<\/p>\n\n\n\n<p>a) Sermayeye ilave d\u0131\u015f\u0131nda ba\u015fka bir hesaba nakledilmesi, i\u015fletmeden \u00e7ekilmesi veya sermaye hesab\u0131ndan ba\u015fka hesaplara aktar\u0131m\u0131 kurumlar vergisine ve k\u00e2r da\u011f\u0131t\u0131m\u0131na veya ana merkeze aktar\u0131lan tutara ba\u011fl\u0131 vergi kesintisine tabi tutulacak \u00f6z sermaye kalemlerinin,<\/p>\n\n\n\n<p>b) Sadece k\u00e2r da\u011f\u0131t\u0131m\u0131na veya ana merkeze aktar\u0131lan tutara ba\u011fl\u0131 vergi kesintisine tabi tutulacak \u00f6z sermaye kalemlerinin,<\/p>\n\n\n\n<p>c) Ba\u015fka bir hesaba nakledilmesi veya i\u015fletmeden \u00e7ekilmesi halinde vergilendirilmeyecek olan ayni ve nakd\u00ee sermayenin<\/p>\n\n\n\n<p>toplam sermaye i\u00e7indeki paylar\u0131 dikkate al\u0131n\u0131r.<\/p>\n\n\n\n<p>(2) Kurumlar\u0131n \u00f6z sermaye kalemlerini sermayeye ekledikleri tarihten itibaren be\u015f tam y\u0131ll\u0131k s\u00fcre tamamlanmadan sermaye azalt\u0131m\u0131 yapmalar\u0131 durumunda, azalt\u0131m\u0131n s\u0131ras\u0131yla birinci f\u0131kran\u0131n (a), (b) ve (c) bentlerinde yer alan sermaye unsurlar\u0131ndan yap\u0131ld\u0131\u011f\u0131 kabul edilir.<\/p>\n\n\n\n<p>(3) Sermaye azalt\u0131m\u0131nda, \u00f6ncelikli olarak sermayeye ilave edilen \u00f6z sermaye kalemlerinden, sermayeye eklenme tarihi be\u015f tam y\u0131ll\u0131k s\u00fcreyi ge\u00e7memi\u015f olanlar\u0131n i\u015fletmeden \u00e7ekildi\u011fi kabul edilir.<\/p>\n\n\n\n<p>(4) Bu maddenin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131 kapsam\u0131nda sermaye azalt\u0131m\u0131 suretiyle tespit olunan sermaye unsurlar\u0131ndan; birinci f\u0131kran\u0131n (a) bendi kapsam\u0131nda olanlar kurumlar vergisine ve vergi kesintisine, (b) bendi kapsam\u0131nda olanlar sadece vergi kesintisine tabi tutulur. Kurumlar vergisine ve vergi kesintisine tabi sermaye unsurlar\u0131nda, kesinti matrah\u0131 hesaplanan kurumlar vergisi d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar olup, bu tutar \u00fczerinden Kanunun 15 inci ve 30 uncu maddeleri ile 193 say\u0131l\u0131 Kanunun 94 \u00fcnc\u00fc maddesi h\u00fckm\u00fc kapsam\u0131nda kesinti yap\u0131l\u0131r.<\/p>\n\n\n\n<p>(5) Ge\u00e7mi\u015f y\u0131l zararlar\u0131n\u0131n mahsubu suretiyle sermaye azalt\u0131lmas\u0131 durumunda, bu \u015fekilde azalt\u0131ma konu edilen sermaye unsurlar\u0131 birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kra h\u00fck\u00fcmlerine g\u00f6re tespit edilir ancak bu tutarlar \u00fczerinden d\u00f6rd\u00fcnc\u00fc f\u0131kra kapsam\u0131nda vergi kesintisi yap\u0131lmaz.<\/p>\n\n\n\n<p>(6) Hazine ve Maliye Bakanl\u0131\u011f\u0131 bu maddenin uygulamas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.\u201d<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>MADDE 23- Kurumlar Vergisi Kanununda yer alan Kuru Korumal\u0131 Mevduata tan\u0131nan istisnan\u0131n s\u00fcresi uzat\u0131ld\u0131. &nbsp;<\/strong><em>5520 say\u0131l\u0131 Kurumlar Vergisi kanunun ge\u00e7ici 14\u2019nc\u00fc maddesinde d\u00fczenlenen Kur korumal\u0131 mevduatlara getirilen istisna uygulamas\u0131n\u0131n 31.12.2023 tarihine kadar uygulanmas\u0131 ve bu uygulaman\u0131n her bir ge\u00e7ici vergi veya y\u0131ll\u0131k hesap d\u00f6nemleri sonu itibar\u0131yla kurumlar\u0131n bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar i\u00e7in ayr\u0131 ayr\u0131 veya birlikte uygulatmaya Cumhurba\u015fkan\u0131 yetkili k\u0131l\u0131nd\u0131. <\/em><strong>Y\u00fcr\u00fcrl\u00fck26\/5\/2022 tarihinden itibaren uygulanmak \u00fczere yay\u0131m\u0131 tarihinde.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>08 Kas\u0131m 2022 Tarih Ve 32008 Say\u0131l\u0131 Resmi Gazetede detaylar yer almaktad\u0131r.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/11\/20221109-10.htm\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/11\/20221109-10.htm<\/a><\/p>\n\n\n\n<p style=\"font-size:12px\">\u0426\u044f \u043f\u0443\u0431\u043b\u0456\u043a\u0430\u0446\u0456\u044f \u043c\u0456\u0441\u0442\u0438\u0442\u044c \u043f\u043e\u0433\u043b\u044f\u0434\u0438 \u0432 \u0448\u0438\u0440\u043e\u043a\u043e\u043c\u0443 \u0441\u0435\u043d\u0441\u0456, \u0456 \u0457\u0457 \u0441\u043b\u0456\u0434 \u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0430\u0442\u0438 \u044f\u043a \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0438\u0439 \u043f\u043e\u0441\u0456\u0431\u043d\u0438\u043a. \u0423 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u0438\u0445 \u0432\u0438\u043f\u0430\u0434\u043a\u0430\u0445 \u0441\u043b\u0456\u0434 \u0437\u0432\u0435\u0440\u0442\u0430\u0442\u0438\u0441\u044f \u0437\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u043e\u044e \u0434\u0443\u043c\u043a\u043e\u044e \u0442\u0430 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u043e\u044e, \u0456 \u0437\u0430\u044f\u0432\u043a\u0438 \u043d\u0435 \u043f\u043e\u0432\u0438\u043d\u043d\u0456 \u0441\u043a\u043b\u0430\u0434\u0430\u0442\u0438\u0441\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u0446\u0456\u0454\u0457 \u043f\u0443\u0431\u043b\u0456\u043a\u0430\u0446\u0456\u0457. \u0412\u0438 \u043c\u043e\u0436\u0435\u0442\u0435 \u0437\u0432\u2019\u044f\u0437\u0430\u0442\u0438\u0441\u044f \u0437 \u043d\u0430\u0448\u043e\u044e \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0454\u044e, \u0449\u043e\u0431 \u043e\u0431\u0433\u043e\u0432\u043e\u0440\u0438\u0442\u0438 \u0432\u043f\u043b\u0438\u0432 \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u043e\u0432\u0430\u043d\u0438\u0445 \u043f\u0438\u0442\u0430\u043d\u044c \u043d\u0430 \u0432\u0430\u0448\u0443 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u0443 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u044e. \u0412\u0438\u0445\u043e\u0434\u044f\u0447\u0438 \u0437 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0432 \u0446\u0456\u0439 \u043f\u0443\u0431\u043b\u0456\u043a\u0430\u0446\u0456\u0457, Likya Certified Public Accountancy Audit Consultancy \u0442\u0430 \u0457\u0457 \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a\u0438 \u043d\u0435 \u043d\u0435\u0441\u0443\u0442\u044c \u0436\u043e\u0434\u043d\u043e\u0457 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 \u0437\u0431\u0438\u0442\u043a\u0438, \u044f\u043a\u0456 \u043c\u043e\u0436\u0443\u0442\u044c \u0432\u0438\u043d\u0438\u043a\u043d\u0443\u0442\u0438 \u0432\u043d\u0430\u0441\u043b\u0456\u0434\u043e\u043a \u0432\u0436\u0438\u0442\u0442\u044f \u0430\u0431\u043e \u043d\u0435\u0432\u0436\u0438\u0442\u0442\u044f \u043f\u0435\u0432\u043d\u0438\u0445 \u0434\u0456\u0439.<\/p>","protected":false},"excerpt":{"rendered":"<p>Duyuru Tarihi 09.11.2022 Duyuru No 2022\/12 Gelir Vergisi Kanunu \u0130le Baz\u0131 Kanun Ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 7420 Say\u0131l\u0131 Kanun 09 Kas\u0131m 2022 Tarih Ve 32008 Say\u0131l\u0131 Resmi Gazetede Yay\u0131mland\u0131, \u201cSermaye azalt\u0131m\u0131nda vergileme&#8230;<\/p>","protected":false},"author":2,"featured_media":2450,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_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,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-2631","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkulerimiz"],"acf":[],"_links":{"self":[{"href":"https:\/\/likyadenetim.com\/uk\/wp-json\/wp\/v2\/posts\/2631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/likyadenetim.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/likyadenetim.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/likyadenetim.com\/uk\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/likyadenetim.com\/uk\/wp-json\/wp\/v2\/comments?post=2631"}],"version-history":[{"count":2,"href":"https:\/\/likyadenetim.com\/uk\/wp-json\/wp\/v2\/posts\/2631\/revisions"}],"predecessor-version":[{"id":2882,"href":"https:\/\/likyadenetim.com\/uk\/wp-json\/wp\/v2\/posts\/2631\/revisions\/2882"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/likyadenetim.com\/uk\/wp-json\/wp\/v2\/media\/2450"}],"wp:attachment":[{"href":"https:\/\/likyadenetim.com\/uk\/wp-json\/wp\/v2\/media?parent=2631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/likyadenetim.com\/uk\/wp-json\/wp\/v2\/categories?post=2631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/likyadenetim.com\/uk\/wp-json\/wp\/v2\/tags?post=2631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}