{"id":1449,"date":"2024-12-01T21:53:20","date_gmt":"2024-12-01T21:53:20","guid":{"rendered":"https:\/\/www.taxperia.com.tr\/?p=1449"},"modified":"2025-05-11T21:46:35","modified_gmt":"2025-05-11T21:46:35","slug":"vergi-kanunlarinda-degisiklikler-yapan-7491-sayili-kanun-yayimlandi","status":"publish","type":"post","link":"http:\/\/www.taxperia.com.tr\/index.php\/2024\/12\/01\/vergi-kanunlarinda-degisiklikler-yapan-7491-sayili-kanun-yayimlandi\/","title":{"rendered":"Vergi Kanunlar\u0131nda De\u011fi\u015fiklikler Yapan 7491 Say\u0131l\u0131 Kanun Yay\u0131mland\u0131"},"content":{"rendered":"\n<p><strong>Say\u0131: 2013\/107&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28\/12\/2023<\/strong><\/p>\n\n\n\n<p><strong><br>VERG\u0130 KANUNLARINDA DE\u011e\u0130\u015e\u0130KL\u0130KLER YAPAN 7491 SAYILI KANUN YAYIMLANDI<\/strong><\/p>\n\n\n\n<p>(7491 Say\u0131l\u0131&nbsp;<em>Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun 28<\/em>\/12\/2023 tarih, 32413 Say\u0131l\u0131 Resmi Gazete\u2019de Yay\u0131mlanm\u0131\u015ft\u0131r.)<\/p>\n\n\n\n<p>Yay\u0131mlanan kanun ile baz\u0131 vergi kanunlar\u0131nda de\u011fi\u015fiklikler yap\u0131lm\u0131\u015f olup, getirilen \u00f6nemli vergisel d\u00fczenlemeler a\u015fa\u011f\u0131da \u00f6zetlenmi\u015ftir:<\/p>\n\n\n\n<p><strong>I) Gelir Vergisi Kanununda Yap\u0131lan De\u011fi\u015fiklikler<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>1) Sosyal \u0130\u00e7erik \u00dcreticili\u011fi \u0130le Mobil Cihazlar \u0130\u00e7in Uygulama Geli\u015ftiricilerine Uygulanan Gelir Vergisi \u0130stisnas\u0131n\u0131n Kapsam\u0131 Geni\u015fletildi.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Gelir Vergisi Kanunu\u2019nun (GVK) y\u00fcr\u00fcrl\u00fckte olan m\u00fckerrer 20\/B maddesi uyar\u0131nca internet ortam\u0131ndaki sosyal a\u011f sa\u011flay\u0131c\u0131lar\u0131 \u00fczerinden metin, g\u00f6r\u00fcnt\u00fc, ses, video gibi i\u00e7eriklerin payla\u015f\u0131lmas\u0131 suretiyle elde edilen kazan\u00e7lar i\u00e7in istisna uygulanmaktad\u0131r.<\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 7. maddesinde getirilen de\u011fi\u015fiklikle, internet ve benzeri elektronik ortamlar \u00fczerinden metin, g\u00f6r\u00fcnt\u00fc, ses, video gibi i\u00e7erikler payla\u015fan, sosyal i\u00e7erik \u00fcreten ger\u00e7ek ki\u015filerin bu faaliyetlerinden elde ettikleri kazan\u00e7lar ile ak\u0131ll\u0131 telefon veya tablet gibi mobil cihazlar i\u00e7in uygulama geli\u015ftirenlerin elektronik uygulama payla\u015f\u0131m ve sat\u0131\u015f platformlar\u0131 \u00fczerinden elde ettikleri kazan\u00e7lar\u0131n yan\u0131s\u0131ra, bu ortamlar \u00fczerinden verilen bireysel kurs, e\u011fitim, veri i\u015fleme ve geli\u015ftirme, \u00fcr\u00fcn tan\u0131t\u0131m\u0131 gibi hizmetlerden sa\u011flanan kazan\u00e7lar da istisna kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Yeni uygulama, 1 Ocak 2024 tarihinden itibaren elde edilecek kazan\u00e7lara uygulanmak \u00fczere, 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>2) Ger\u00e7ek Ki\u015filerin Paylar\u0131n\u0131n En Az Yar\u0131s\u0131na Sahip Olduklar\u0131 Yabanc\u0131 \u015eirketlerden Elde Ettikleri Kar Pay\u0131 Kazan\u00e7lar\u0131n\u0131n Yar\u0131s\u0131 Gelir Vergisinden \u0130stisna Edilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 8. maddesiyle GVK\u2019nun 22. maddesine ilave edilen 4. f\u0131kra ile ger\u00e7ek ki\u015filerce, kanun\u00ee ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayan anonim ve limited \u015firket niteli\u011findeki kurumlar\u0131n \u00f6denmi\u015f sermayesinin en az %50\u2019sine sahip olunmas\u0131 ve elde edilen kar pay\u0131n\u0131n elde edildi\u011fi takvim y\u0131l\u0131na ili\u015fkin y\u0131ll\u0131k gelir vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye getirilmesi \u015fart\u0131yla, elde edilen kar paylar\u0131n\u0131n yar\u0131s\u0131 gelir vergisinden istisna edilmi\u015ftir.<\/p>\n\n\n\n<p>Ayn\u0131 madde ile ilave edilen 5. f\u0131kra ile, yabanc\u0131 ve yerli kurumlardan elde edilen kar paylar\u0131 gelirlerinin yar\u0131s\u0131 olarak tespit edilen kanuni oran ile yabanc\u0131 kurumlar\u0131n \u00f6denmi\u015f sermayesinin en az %50\u2019sine sahip olunmas\u0131 \u015fart\u0131na ili\u015fkin oran\u0131n %0\u2019a kadar azalt\u0131lmas\u0131na veya %100\u2019e kadar art\u0131r\u0131lmas\u0131na y\u00f6nelik Cumhurba\u015fkan\u0131na yetki verilmi\u015ftir.<\/p>\n\n\n\n<p>Belirtilen istisna, 1 Ocak 2023 tarihinden itibaren elde edilen gelirler ve kazan\u00e7lara uygulanmak \u00fczere, 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>3) \u0130hracat\u00e7\u0131larla Yurtd\u0131\u015f\u0131 \u0130n\u015faat, Onarma, Montaj ve Ta\u015f\u0131ma \u0130\u015fi Yapan Ger\u00e7ek Ki\u015fi ve Kurumlara Tan\u0131nan Binde Be\u015f Oranl\u0131 G\u00f6t\u00fcr\u00fc Gider \u0130ndirimi Kald\u0131r\u0131ld\u0131.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Mevcut uygulamada, GVK\u2019nun 40.&nbsp; maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinde yer alan birinci parantez i\u00e7i h\u00fck\u00fcm uyar\u0131nca m\u00fckellefler, ihracat, yurt d\u0131\u015f\u0131nda in\u015faat, onarma, montaj ve ta\u015f\u0131mac\u0131l\u0131k i\u015fleri ile ilgili olarak yapm\u0131\u015f olduklar\u0131 ve belgesini temin edemedikleri giderlerine kar\u015f\u0131l\u0131k olmak \u00fczere, an\u0131lan faaliyetlerden sa\u011flanan has\u0131lat\u0131n binde be\u015fini a\u015fmamak \u015fart\u0131yla hesaplanan giderlerini ticari kazanc\u0131n tespitinde indirim konusu yapabilmekteydi.<\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 9. maddesinde getirilen de\u011fi\u015fiklikle, m\u00fckelleflere ihracat, yurt d\u0131\u015f\u0131nda in\u015faat, onarma, montaj ve ta\u015f\u0131mac\u0131l\u0131k i\u015fleri ile ilgili olarak tan\u0131nm\u0131\u015f olan g\u00f6t\u00fcr\u00fc gider uygulamas\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Yeni uygulama, 1 Ocak 2024 tarihinden itibaren elde edilecek ticari kazan\u00e7lara uygulanmak \u00fczere, 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>4) Yurtd\u0131\u015f\u0131na Verilen Baz\u0131 Hizmetlerden Elde Edilen Kazan\u00e7lara Tan\u0131nan \u0130ndirim Oran\u0131 Y\u00fckseltildi.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>GVK\u2019nun 89. maddesinin birinci f\u0131kras\u0131n\u0131n (13) numaral\u0131 bendinin birinci c\u00fcmlesinde yer verilen mevcut d\u00fczenlemede, yurt d\u0131\u015f\u0131na verilen mimarl\u0131k, m\u00fchendislik, tasar\u0131m, yaz\u0131l\u0131m, t\u0131bbi raporlama, muhasebe kayd\u0131 tutma, \u00e7a\u011fr\u0131 merkezi, \u00fcr\u00fcn testi, sertif\u0131kasyon veri saklama, veri i\u015fleme, veri analizi hizmetleri ile yabanc\u0131lara verilen e\u011fitim ve sa\u011fl\u0131k hizmetlerinden elde edilen kazan\u00e7lar\u0131n %50\u2019si belirli ko\u015fullarda m\u00fckellefler taraf\u0131ndan beyanname \u00fczerinden indirim konusu yap\u0131labilmekteydi.<\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 10. maddesiyle getirilmi\u015f olan de\u011fi\u015fiklikle, d\u00fczenlemede yer alan hizmetlerden elde edilen kazan\u00e7lara indirim uygulanabilmesi i\u00e7in, kazanc\u0131n tamam\u0131n\u0131n elde edildi\u011fi takvim y\u0131l\u0131na ili\u015fkin y\u0131ll\u0131k gelir vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131 getirilmi\u015f ve indirim oran\u0131 %80\u2019e y\u00fckseltilmi\u015ftir. Ayn\u0131 de\u011fi\u015fiklikle Cumhurba\u015fkan\u0131na, T\u00fcrkiye\u2019ye transfer edilecek kazan\u00e7 tutar\u0131n\u0131 s\u0131f\u0131ra kadar indirmesine veya kanuni seviyesine kadar art\u0131rmas\u0131na yetki verilmi\u015ftir.<\/p>\n\n\n\n<p>A\u00e7\u0131klanan d\u00fczenleme, 1 Ocak 2023 tarihinden itibaren elde edilen gelirler ve kazan\u00e7lara uygulanmak \u00fczere, 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>5) Y\u0131llara Sari \u0130n\u015faat ve Onar\u0131m \u0130\u015fleri Yapanlara \u00d6denen \u0130stihkak Bedellerine Uygulanan Gelir Vergisi Tevkifat Oran\u0131n\u0131n Belirlenmesinde Cumhurba\u015fkan\u0131na Tan\u0131nan Yetki Geni\u015fletilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>GVK\u2019nun 94. maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendi kapsam\u0131nda, y\u0131llara sari in\u015faat ve onar\u0131m i\u015fleri yapanlara \u00f6denen istihkak bedelleri \u00fczerinden gelir vergisi tevkifat\u0131 yap\u0131lmakta, ayn\u0131 maddede yer alan d\u00fczenlemeye g\u00f6re Cumhurba\u015fkan\u0131n\u0131n s\u00f6z konusu tevkifat oran\u0131n\u0131 s\u0131f\u0131ra kadar indirme veya bir katma kadar art\u0131rma yetkisi bulunmaktad\u0131r.<\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 11. maddesiyle GVK\u2019nun 94. maddesinin sekizinci f\u0131kras\u0131na ilave olunan paragrafla, Cumhurba\u015fkan\u0131 \u00f6denen istihkak bedellerinden, i\u015fin; kamu kurum ve kurulu\u015flar\u0131 ile bunlara ba\u011fl\u0131, ilgili ve ili\u015fkili kuramlara taahh\u00fct edilip edilmemesine ve bunlar\u0131n genel veya \u00f6zel b\u00fct\u00e7eli idare kapsam\u0131nda olup olmamas\u0131na, s\u00fcresine, nev\u2019ine ve y\u00fcklenicinin; ana y\u00fcklenici, alt y\u00fcklenici ya da tam ve dar m\u00fckellef olmas\u0131na g\u00f6re ayr\u0131 ayr\u0131 veya birlikte farkl\u0131 oranlar tespit etmeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>D\u00fczenleme 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>6) GVK\u2019nun Ge\u00e7ici 67. Maddesi Kapsam\u0131nda Uygulanan Vergi Tevkifat Oran\u0131n\u0131 %40\u2019a Kadar Art\u0131rmaya Y\u00f6nelik Olarak Cumhurba\u015fkan\u0131na Yetki Tan\u0131nm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 12. maddesiyle GVK\u2019nun ge\u00e7ici 67. maddesinin alt\u0131nc\u0131 ve onyedinci f\u0131kralar\u0131nda yap\u0131lan d\u00fczenlemeler ile Cumhurba\u015fkan\u0131na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yabanc\u0131 para cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden sa\u011flanan gelirler ve d\u00f6viz cinsinden a\u00e7\u0131lm\u0131\u015f hesaplardan elde edilen faiz gelirleri ve kar paylar\u0131 \u00fczerinden an\u0131lan madde kapsam\u0131nda yap\u0131lan vergi tevkifat\u0131na ili\u015fkin oran\u0131 ayr\u0131 ayr\u0131 veya birlikte %40\u2019a kadar art\u0131rmaya,<\/li>\n\n\n\n<li>Ge\u00e7ici 67.\u00a0 maddede yer alan oranlar\u0131 her bir sermaye piyasas\u0131 arac\u0131, ihra\u00e7 edenler, ihra\u00e7 veya iktisap tarihi, hesap t\u00fcr\u00fc, hesap a\u00e7\u0131l\u0131\u015f tarihi, kazan\u00e7 ve irat t\u00fcr\u00fc ile bunlar\u0131n vadesi, elde tutulma s\u00fcresi ve bunlar\u0131 elde edenler itibar\u0131yla, yat\u0131r\u0131m fonlar\u0131n\u0131n kat\u0131lma belgelerinin fona iade edilmesinden veya di\u011fer \u015fekillerde elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen kazan\u00e7lar i\u00e7in fonun portf\u00f6y yap\u0131s\u0131na g\u00f6re, ayr\u0131 ayr\u0131 %40\u2019a kadar art\u0131rmaya,<\/li>\n<\/ul>\n\n\n\n<p>yetki verilmi\u015ftir.<\/p>\n\n\n\n<p>D\u00fczenleme 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>7) Sporculara Yap\u0131lan \u00dccret veya \u00dccret Say\u0131lan \u00d6demelerin Tabi Oldu\u011fu Tevkifat Oranlar\u0131n\u0131n Uygulanma S\u00fcresi 31.12.2028 Tarihine Uzat\u0131ld\u0131.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>GVK\u2019nun ge\u00e7ici 72. maddesinde mevcut d\u00fczenlemede 31.12.2023 tarihine kadar sporcu \u00fccretlerinin maddede belirlenen sabit oranlarda tevkif suretiyle vergilendirilmesi, elde edilen \u00fccret gelirlerinin gelir vergisi tarifesinin d\u00f6rd\u00fcnc\u00fc gelir diliminde yer alan tutar\u0131 a\u015fmas\u0131 halinde y\u0131ll\u0131k gelir vergisi beyannamesi ile beyan edilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015f olup, yay\u0131mlanan kanunun 13. maddesiyle bu d\u00fczenlemenin uygulama s\u00fcresi 31.12.2028 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Ayn\u0131 de\u011fi\u015fiklik maddesinde Cumhurba\u015fkan\u0131na, tevkifat oranlar\u0131n\u0131 s\u0131f\u0131ra kadar indirmeye ve bir katma kadar art\u0131rmaya y\u00f6nelik yetki verilmektedir<\/p>\n\n\n\n<p>D\u00fczenleme 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>8) Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanunu Kapsam\u0131nda D\u00fczenlenen \u00dcr\u00fcn Senetlerinin Elden \u00c7\u0131kar\u0131lmas\u0131ndan Do\u011fan Kazan\u00e7lara Y\u00f6nelik \u0130stisnan\u0131n Uygulanma S\u00fcresi 31.12.2028 Tarihine Uzat\u0131ld\u0131.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>GVK\u2019nun ge\u00e7ici 76. maddesinin birinci f\u0131kras\u0131nda yer alan d\u00fczenleme ile 5300 say\u0131l\u0131 Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanunu kapsam\u0131nda d\u00fczenlenen \u00fcr\u00fcn senetlerinin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar i\u00e7in gelir ve kurumlar vergisi a\u00e7\u0131s\u0131ndan var olan ve 31.12.2023 tarihi itibar\u0131yla sona erecek olan istisnan\u0131n uygulama s\u00fcresi yay\u0131mlanan kanunun 14. maddesiyle 31.12.2028 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>D\u00fczenleme 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>II) Kurumlar Vergisi Kanununda Yap\u0131lan De\u011fi\u015fiklikler<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>1) Kat\u0131l\u0131m Finans Kefalet Anonim \u015eirketine Kurumlar Vergisi Muafiyeti Tan\u0131nm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Kurumlar Vergisi Kanununun (KVK) 4. maddesinin birinci f\u0131kras\u0131n\u0131n (p) bendinde, 5910 say\u0131l\u0131 T\u00fcrkiye \u0130hracat\u00e7\u0131lar Meclisi ile \u0130hracat\u00e7\u0131 Birliklerinin Kurulu\u015f ve G\u00f6revleri Hakk\u0131nda Kanunun 18. maddesi kapsam\u0131nda ihracat\u00e7\u0131lar lehine m\u00fcnhas\u0131ran ihracat kredileri i\u00e7in kefalet vermek amac\u0131yla kurulan kurumlar, kurumlar vergisinden muaf tutulmu\u015ftur.<\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 57. maddesiyle&nbsp;kat\u0131l\u0131m bankalar\u0131n\u0131n orta\u011f\u0131 oldu\u011fu ve kat\u0131l\u0131m bankac\u0131l\u0131\u011f\u0131 ilke ve esaslar\u0131na uygun her t\u00fcrl\u00fc finansman i\u00e7in kefalet vermek amac\u0131yla kurulan Kat\u0131l\u0131m Finans Kefalet Anonim \u015eirketi&nbsp;de kurumlar vergisi muafiyeti kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Yeni muafiyet, 1 Ocak 2024 tarihinden itibaren elde edilecek ticari kazan\u00e7lara uygulanmak \u00fczere, 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>2) Kurumlar\u0131n Paylar\u0131n\u0131n En Az Yar\u0131s\u0131na Sahip Olduklar\u0131 Yabanc\u0131 \u015eirketlerden Elde Ettikleri Kar Pay\u0131 Kazan\u00e7lar\u0131n\u0131n Yar\u0131s\u0131 Kurumlar Vergisinden \u0130stisna Edilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 58. maddesiyle KVK\u2019nun 5. maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendine ilave edilen paragraf ile kurumlarca, kanun\u00ee ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayan anonim ve limited \u015firket niteli\u011findeki kurumlar\u0131n \u00f6denmi\u015f sermayesinin en az %50\u2019sine sahip olunmas\u0131 ve elde edilen kar pay\u0131n\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye getirilmesi \u015fart\u0131yla, elde edilen kar paylar\u0131n\u0131n yar\u0131s\u0131 an\u0131lan bentte belirtilen di\u011fer \u015fartlar\u0131n sa\u011flanmas\u0131 ko\u015fulu aranmaks\u0131z\u0131n kurumlar vergisinden istisna edilmi\u015ftir.<\/p>\n\n\n\n<p>Ayn\u0131 madde ile de\u011fi\u015ftirilen 2. f\u0131kra ile, KVK\u2019nun 5. maddesinde yer alan vergi y\u00fck\u00fcne ili\u015fkin oranlar\u0131 ayr\u0131 ayr\u0131 veya birlikte s\u0131f\u0131ra kadar indirmeye veya kurumlar vergisi oran\u0131na kadar art\u0131rmaya, di\u011fer oranlar\u0131 ayr\u0131 ayr\u0131 veya birlikte s\u0131f\u0131ra kadar indirmeye veya %100\u2019e kadar art\u0131rmaya y\u00f6nelik Cumhurba\u015fkan\u0131na yetki verilmi\u015ftir.<\/p>\n\n\n\n<p>Belirtilen istisna, 1 Ocak 2023 tarihinden itibaren elde edilen gelirler ve kazan\u00e7lara uygulanmak \u00fczere, 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>3) Yurtd\u0131\u015f\u0131na Verilen Baz\u0131 Hizmetlerden Elde Edilen Kazan\u00e7lara Tan\u0131nan \u0130ndirim Oran\u0131 Y\u00fckseltildi.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>KVK\u2019nun 10. maddesinin birinci f\u0131kras\u0131n\u0131n (\u011f) bendinde yer alan mevcut d\u00fczenlemede, yurt d\u0131\u015f\u0131na verilen mimarl\u0131k, m\u00fchendislik, tasar\u0131m, yaz\u0131l\u0131m, t\u0131bbi raporlama, muhasebe kayd\u0131 tutma, \u00e7a\u011fr\u0131 merkezi, \u00fcr\u00fcn testi, sertif\u0131kasyon veri saklama, veri i\u015fleme, veri analizi hizmetleri ile yabanc\u0131lara verilen e\u011fitim ve sa\u011fl\u0131k hizmetlerinden elde edilen kazan\u00e7lar\u0131n %50\u2019si belirli ko\u015fullarda m\u00fckellefler taraf\u0131ndan beyanname \u00fczerinden indirim konusu yap\u0131labilmekteydi.<\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 59. maddesiyle getirilmi\u015f olan de\u011fi\u015fiklikle, d\u00fczenlemede yer alan hizmetlerden elde edilen kazan\u00e7lara indirim uygulanabilmesi i\u00e7in, kazanc\u0131n tamam\u0131n\u0131n elde edildi\u011fi takvim y\u0131l\u0131na ili\u015fkin y\u0131ll\u0131k gelir vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131 getirilmi\u015f ve indirim oran\u0131 %80\u2019e y\u00fckseltilmi\u015ftir. Ayn\u0131 de\u011fi\u015fiklikle Cumhurba\u015fkan\u0131na, T\u00fcrkiye\u2019ye transfer edilecek kazan\u00e7 tutar\u0131n\u0131 s\u0131f\u0131ra kadar indirmesine veya kanuni seviyesine kadar art\u0131rmas\u0131na yetki verilmi\u015ftir.<\/p>\n\n\n\n<p>A\u00e7\u0131klanan d\u00fczenleme, 1 Ocak 2023 tarihinden itibaren elde edilen gelirler ve kazan\u00e7lara uygulanmak \u00fczere, 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>4) Y\u0131llara Sari \u0130n\u015faat ve Onar\u0131m \u0130\u015fleri Yapan Tam M\u00fckellef Kurumlara \u00d6denen Hakedi\u015f Bedellerine Uygulanan Kurumlar Vergisi Kesinti Oran\u0131n\u0131n Belirlenmesinde Cumhurba\u015fkan\u0131na Tan\u0131nan Yetki Geni\u015fletilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>KVK\u2019nun 15. maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda, y\u0131llara sari in\u015faat ve onar\u0131m i\u015fleri yapan tam m\u00fckellef kurumlara \u00f6denen hakedi\u015f bedelleri \u00fczerinden kurumlar vergisi kesintisi yap\u0131lmakta, ayn\u0131 maddede yer alan d\u00fczenlemeye g\u00f6re Cumhurba\u015fkan\u0131n\u0131n s\u00f6z konusu kesinti oran\u0131n\u0131 s\u0131f\u0131ra kadar indirme veya kurumlar vergisi oran\u0131na kadar art\u0131rma yetkisi bulunmaktad\u0131r.<\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 60. maddesiyle KVK\u2019nun 15. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yap\u0131lan de\u011fi\u015fiklikle, Cumhurba\u015fkan\u0131 tam m\u00fckellef kurumlara \u00f6denen hakedi\u015f bedellerinden yap\u0131lacak kesinti oran\u0131n\u0131, i\u015fin; kamu kurum ve kurulu\u015flar\u0131 ile bunlara ba\u011fl\u0131, ilgili ve ili\u015fkili kurumlara taahh\u00fct edilip edilmemesine ve bunlar\u0131n genel veya \u00f6zel b\u00fct\u00e7eli idare kapsam\u0131nda olup olmamas\u0131na, s\u00fcresine, nev\u2019ine ve y\u00fcklenicinin; ana y\u00fcklenici, alt y\u00fcklenici ya da tam ve dar m\u00fckellef olmas\u0131na g\u00f6re ayr\u0131 ayr\u0131 veya birlikte belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>D\u00fczenleme 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>5) Y\u0131llara Sari \u0130n\u015faat ve Onar\u0131m \u0130\u015fleri Yapan Dar M\u00fckellef Kurumlara \u00d6denen Hakedi\u015f Bedellerine Uygulanan Kurumlar Vergisi Kesinti Oran\u0131n\u0131n Belirlenmesinde Cumhurba\u015fkan\u0131na Tan\u0131nan Yetki Geni\u015fletilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>KVK\u2019nun 30. maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda, y\u0131llara sari in\u015faat ve onar\u0131m i\u015fleri yapan dar m\u00fckellef kurumlara \u00f6denen hakedi\u015f bedelleri \u00fczerinden kurumlar vergisi kesintisi yap\u0131lmakta, ayn\u0131 maddede yer alan d\u00fczenlemeye g\u00f6re Cumhurba\u015fkan\u0131n\u0131n s\u00f6z konusu kesinti oran\u0131n\u0131 s\u0131f\u0131ra kadar indirme veya kanuni oran\u0131n bir kat\u0131na kadar art\u0131rma yetkisi bulunmaktad\u0131r.<\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 61. maddesiyle KVK\u2019nun 30. maddesinin sekizinci f\u0131kras\u0131nda yap\u0131lan de\u011fi\u015fiklikle, Cumhurba\u015fkan\u0131 dar m\u00fckellef kurumlara \u00f6denen hakedi\u015f bedellerinden yap\u0131lacak kesinti oran\u0131n\u0131, i\u015fin; kamu kurum ve kurulu\u015flar\u0131 ile bunlara ba\u011fl\u0131, ilgili ve ili\u015fkili kurumlara taahh\u00fct edilip edilmemesine ve bunlar\u0131n genel veya \u00f6zel b\u00fct\u00e7eli idare kapsam\u0131nda olup olmamas\u0131na, s\u00fcresine, nev\u2019ine ve y\u00fcklenicinin; ana y\u00fcklenici, alt y\u00fcklenici ya da tam ve dar m\u00fckellef olmas\u0131na g\u00f6re ayr\u0131 ayr\u0131 veya birlikte belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>D\u00fczenleme 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>6) D\u0131\u015f Ticaret Sermaye \u015eirketleri veya Sekt\u00f6rel D\u0131\u015f Ticaret \u015eirketleri \u00dczerinden Ger\u00e7ekle\u015ftirilen \u0130hracat Faaliyetlerinden Elde Edilen Kazan\u00e7lar da 5 Puanl\u0131k Kurumlar Vergisi Oran \u0130ndiriminden Yararlanabilecektir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>KVK\u2019nun 32. maddesinde mevcut d\u00fczenlemeye g\u00f6re %25 olan kurumlar vergisi oran\u0131; ihracat yapan kurumlar\u0131n m\u00fcnhas\u0131ran ihracattan elde ettikleri kazan\u00e7lar\u0131na tan\u0131nan be\u015f puanl\u0131k indirimle %20 olarak uygulanmaktad\u0131r.<\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 62. maddesiyle KVK\u2019nun 32. maddesinin yedinci f\u0131kras\u0131na eklenen c\u00fcmle ile imalat\u00e7\u0131 veya tedarik\u00e7i kurumlar\u0131n arac\u0131l\u0131 ihracat s\u00f6zle\u015fmesine dayanarak d\u0131\u015f ticaret sermaye \u015firketleri veya sekt\u00f6rel d\u0131\u015f ticaret \u015firketleri \u00fczerinden ger\u00e7ekle\u015ftirdikleri ihracat faaliyetlerinden elde ettikleri kazan\u00e7lar i\u00e7in de 5 puanl\u0131k indirimden faydalanmalar\u0131 sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>S\u00f6z konusu d\u00fczenleme, 1 Ocak 2023 tarihinden itibaren elde edilen gelirler ve kazan\u00e7lara uygulanmak \u00fczere, 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>7) Kurumlar\u0131n Kur korumal\u0131 Mevduat ve Kat\u0131l\u0131m Hesaplar\u0131na Uygulanan Kurumlar Vergisi \u0130stisnas\u0131n\u0131n S\u00fcresi 30\/6\/2024 Tarihine Kadar Uzat\u0131lm\u0131\u015ft\u0131r.<\/strong><\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 63. maddesiyle KVK\u2019nun ge\u00e7ici 14. maddesinde yap\u0131lan de\u011fi\u015fiklikle kurumlar\u0131n kur korumal\u0131 mevduat ve kat\u0131l\u0131m hesaplar\u0131na uygulanan kurumlar vergisi istisnas\u0131n\u0131n s\u00fcresi 30\/6\/2024 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Ayr\u0131ca ayn\u0131 maddeye eklenen f\u0131kra ile Cumhurba\u015fkan\u0131na, s\u00fcrenin bitimini m\u00fcteakip bu s\u00fcreyi her defas\u0131nda alt\u0131 ay\u0131 ge\u00e7meyen s\u00fcreler halinde \u00fc\u00e7 defa uzatma, kazan\u00e7 istisnas\u0131n\u0131 %0\u2019a kadar indirme veya kanuni seviyesine kadar art\u0131rma, istisna oran\u0131n\u0131; hesap t\u00fcr\u00fc, hesaplar\u0131n vadesi ve hesap a\u00e7\u0131l\u0131\u015f tarihine g\u00f6re ayr\u0131 ayr\u0131 veya birlikte belirleme yetkisi verilmi\u015ftir.<\/p>\n\n\n\n<p>D\u00fczenleme 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>III) Katma De\u011fer Vergisi Kanununda Yap\u0131lan De\u011fi\u015fiklikler<\/strong><\/p>\n\n\n\n<p><strong>1) Sorumlu S\u0131fat\u0131yla Beyan Edilen Katma De\u011fer Vergisi (KDV) \u00d6dendi\u011finde \u0130ndirim Konusu Yap\u0131labilecektir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 30. maddesiyle, KDV Kanununun 29. maddesinin (1) numaral\u0131 f\u0131kras\u0131na ilave edilen bent ile, vergi kesintisi yapmakla sorumlu tutulanlar taraf\u0131ndan sorumlu s\u0131fat\u0131yla 2 No.lu KDV Beyannamesi ile beyan edilerek \u00f6denen katma de\u011fer vergisinin indirim konusu yap\u0131laca\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n<p>D\u00fczenleme, 1 Ocak 2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n<p><strong>2) KDV Kanununda D\u00fczenlenen \u0130ade Hakk\u0131n\u0131 K\u0131smen veya Tamamen Kald\u0131rma veya Yeniden Koyma ve \u0130ade Hakk\u0131 K\u0131s\u0131tlanan Mal veya Hizmetleri Belirleme Konusunda Cumhurba\u015fkan\u0131na Yetki Verilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 31. maddesiyle, KDV Kanununun 36. maddesinin birinci f\u0131kras\u0131nda yap\u0131lan de\u011fi\u015fiklik ile KDV Kanununda d\u00fczenlenen iade hakk\u0131n\u0131 k\u0131smen veya tamamen kald\u0131rma veya yeniden koyma ve bu \u015fekilde iade hakk\u0131 k\u0131s\u0131tlanan mal veya hizmetleri belirleme konusunda Cumhurba\u015fkan\u0131na yetki verilmi\u015ftir.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>3) Sorumlu S\u0131fat\u0131yla Verilen 2 No\u2019lu KDV Beyannamesinin Verilme ve \u00d6denme Tarihleri \u00d6ne \u00c7ekilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 32. ve 33. maddeleriyle, KDV Kanununun 41. ve 46. maddelerinde yap\u0131lan de\u011fi\u015fiklikler ile, vergi kesintisi yapmakla sorumlu tutulanlar\u0131n 2. No\u2019lu Katma De\u011fer Vergisi beyannamelerini verecekleri tarih vergilendirme d\u00f6nemini takibeden ay\u0131n yirmibirinci g\u00fcn\u00fc ak\u015fam\u0131na; bu beyannamelerde beyan edilen katma de\u011fer vergisinin \u00f6denme tarihi de ayn\u0131 ay\u0131n yirmi\u00fc\u00e7\u00fcnc\u00fc g\u00fcn\u00fc ak\u015fam\u0131na \u00e7ekilmi\u015ftir.<\/p>\n\n\n\n<p>Getirilen bu de\u011fi\u015fiklikler, 1 Ocak 2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n<p><strong>4) \u0130lgili Kanunlar Kapsam\u0131nda \u201cYap-\u0130\u015flet-Devret Modeli \u00c7er\u00e7evesinde Ger\u00e7ekle\u015ftirilecek Projeler\u201d ile \u201cSa\u011fl\u0131k Tesislerine \u0130li\u015fkin Projeler\u201d ve \u201cE\u011fitim \u00d6\u011fretim Tesislerine \u0130li\u015fkin Projeler\u201de Tan\u0131nan KDV \u0130stisnas\u0131n\u0131n S\u00fcresi 31.12.2028 Tarihine Uzat\u0131lm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 34. maddesi ile KDV Kanununun ge\u00e7ici 29. maddesinin birinci f\u0131kras\u0131nda yap\u0131lan de\u011fi\u015fiklikle, an\u0131lan maddede yer alan:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3996 say\u0131l\u0131 Baz\u0131 Yat\u0131r\u0131m ve Hizmetlerin Yap-\u0130\u015flet-Devret Modeli \u00c7er\u00e7evesinde Yapt\u0131r\u0131lmas\u0131 Hakk\u0131nda Kanuna g\u00f6re yap-i\u015flet-devret modeli \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilecek projeler ile;<\/li>\n\n\n\n<li>3359 say\u0131l\u0131 Sa\u011fl\u0131k Hizmetleri Temel Kanununun ek 7. maddesine g\u00f6re Y\u00fcksek Planlama Kurulu taraf\u0131ndan kiralama kar\u015f\u0131l\u0131\u011f\u0131 yapt\u0131r\u0131lmas\u0131na karar verilen sa\u011fl\u0131k tesislerine ili\u015fkin projeler, ve;<\/li>\n\n\n\n<li>652 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 23. maddesine g\u00f6re Milli E\u011fitim Bakanl\u0131\u011f\u0131 taraf\u0131ndan kiralama kar\u015f\u0131l\u0131\u011f\u0131 yapt\u0131r\u0131lmas\u0131na karar verilen e\u011fitim \u00f6\u011fretim tesislerine ili\u015fkin projelerden,<\/li>\n<\/ul>\n\n\n\n<p>31\/12\/2023 tarihine kadar ihale veya g\u00f6revlendirme ilan\u0131 yay\u0131mlanacak olanlar\u0131n; ihale edilmesine ve g\u00f6revlendirilen veya projeyi \u00fcstlenenlere yat\u0131r\u0131m d\u00f6neminde proje kapsam\u0131nda yap\u0131lan mal teslimleri ve hizmet ifalar\u0131na tan\u0131nan KDV istisnas\u0131n\u0131n uygulama s\u00fcresi 31\/12\/2028 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Getirilen d\u00fczenleme 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>5) \u015eehir \u0130\u00e7i Toplu Ta\u015f\u0131ma Sistem ve Altyap\u0131s\u0131na Y\u00f6nelik Teslimlere Y\u00f6nelik KDV \u0130stisnas\u0131n\u0131n S\u00fcresi 31.12.2028 Tarihine Uzat\u0131lm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 35. maddesi ile, KDV Kanununun ge\u00e7ici 32. maddesinin birinci f\u0131kras\u0131nda yap\u0131lan de\u011fi\u015fiklikle, an\u0131lan maddede yer alan \u015fehir i\u00e7i rayl\u0131 ula\u015f\u0131m sistemleri, metro, tramvay, teleferik, telesiyej ve f\u00fcnik\u00fcler ile bunlar\u0131n hatlar\u0131, istasyonlar\u0131, yolcu terminalleri ve duraklar\u0131 ve bu i\u015f ve i\u015flemlerle ilgili tesisler ile eklenti veya b\u00fct\u00fcnleyici par\u00e7alar\u0131n\u0131n Ula\u015ft\u0131rma ve Alt Yap\u0131 Bakanl\u0131\u011f\u0131, belediyeler ve bunlar\u0131n ba\u011fl\u0131 kurulu\u015flar\u0131 aras\u0131nda yap\u0131lacak devir ve teslimlerine y\u00f6nelik KDV istisnas\u0131n\u0131n uygulama s\u00fcresi 31\/12\/2028 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Getirilen d\u00fczenleme 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>6) Baz\u0131 Ta\u015f\u0131nmazlar\u0131n Sosyal G\u00fcvenlik Kurumuna Devir ve Teslimi ile Bu ta\u015f\u0131nmazlar\u0131n Sosyal G\u00fcvenlik Kurumu taraf\u0131ndan Devir ve Teslimine Y\u00f6nelik KDV \u0130stisnas\u0131n\u0131n S\u00fcresi 31\/12\/2028 Tarihine Uzat\u0131lm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Yay\u0131mlanan kanunun 36. maddesi ile, KDV Kanununun ge\u00e7ici 33. maddesinin birinci f\u0131kras\u0131nda yap\u0131lan de\u011fi\u015fiklikle Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun ge\u00e7ici 41. maddesi kapsam\u0131nda ta\u015f\u0131nmazlar\u0131n Sosyal G\u00fcvenlik Kurumuna devir ve teslimi ile bu ta\u015f\u0131nmazlar\u0131n Sosyal G\u00fcvenlik Kurumu taraf\u0131ndan devir ve teslimine y\u00f6nelik KDV istisnas\u0131n\u0131n uygulama s\u00fcresi 31\/12\/2028 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Getirilen d\u00fczenleme 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>IV) Vergi Usul Kanunu\u2019nda (VUK) Yap\u0131lan De\u011fi\u015fiklikler<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>1) Bilgi Payla\u015f\u0131m\u0131 Uygulamas\u0131 \u0130le \u0130lgili Kat\u0131lma Pay\u0131 Al\u0131nmas\u0131 Uygulamas\u0131 Devreye Girmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 15. maddesiyle VUK\u2019nun 413. maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki m\u00fckerrer madde eklenmi\u015ftir.<\/p>\n\n\n\n<p>\u201cKat\u0131lma pay\u0131:<\/p>\n\n\n\n<p>M\u00dcKERRER MADDE 413- Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 sistemlerinde yer alan ve bu Kanunun 5 inci maddesi kapsam\u0131nda \u00fc\u00e7\u00fcnc\u00fc ki\u015filerle payla\u015f\u0131labilecek bilgilerin; an\u0131lan madde h\u00fck\u00fcmleri \u00e7er\u00e7evesinde genel y\u00f6netim kapsam\u0131ndaki kamu idareleri d\u0131\u015f\u0131ndaki kamu kurum ve kurulu\u015flar\u0131 ve t\u00fczel ki\u015filerle payla\u015f\u0131lmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda sorgu veya d\u00f6nen kay\u0131t ba\u015f\u0131na 25 kuru\u015ftan az olmamak \u00fczere kat\u0131lma pay\u0131 al\u0131n\u0131r. Kat\u0131lma pay\u0131n\u0131n tutar\u0131, sorgulanan veya d\u00f6nen verinin say\u0131s\u0131, boyutu ve kapsam\u0131, verinin sorgulama d\u0131\u015f\u0131nda toplu olarak payla\u015f\u0131lmas\u0131 durumunda payla\u015f\u0131lan verinin say\u0131s\u0131, boyutu, kapsam\u0131 ve m\u00fckellef say\u0131s\u0131 ayr\u0131 ayr\u0131 veya birlikte dikkate al\u0131narak Hazine ve Maliye Bakanl\u0131\u011f\u0131nca belirlenebilir. Bakanl\u0131k, kanunlar\u0131 gere\u011fince m\u00fckelleflerden alabilecekleri bilgileri Ba\u015fkanl\u0131k sistemlerinden alan kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131 ve \u00fcst kurulu\u015flar\u0131ndan, payla\u015f\u0131lan verinin t\u00fcr\u00fc ve payla\u015f\u0131lma \u015feklini de dikkate alarak kat\u0131lma pay\u0131 almamaya veya daha d\u00fc\u015f\u00fck tutarl\u0131 almaya yetkilidir. Kat\u0131lma paylar\u0131, yeni bir belirleme yap\u0131lmad\u0131\u011f\u0131 s\u00fcrece, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak bu Kanun uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r. \u00d6denecek kat\u0131lma pay\u0131 tutar\u0131n\u0131n belirlenmesine esas olan sorgu, d\u00f6nen kay\u0131t veya toplu olarak payla\u015f\u0131lan veri miktar\u0131n\u0131n belirlenmesinde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 kay\u0131tlar\u0131 esas al\u0131n\u0131r.<\/p>\n\n\n\n<p>Kat\u0131lma paylar\u0131, takvim y\u0131l\u0131n\u0131n \u00fc\u00e7er ayl\u0131k d\u00f6nemleri itibar\u0131yla Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan payla\u015f\u0131lan veriler \u00fczerinden hesaplan\u0131r ve \u00fc\u00e7 ayl\u0131k d\u00f6nemi takip eden ay\u0131n sonuna kadar veri payla\u015f\u0131lanlara bildirilir. Kat\u0131lma paylar\u0131 bildirimin yap\u0131ld\u0131\u011f\u0131 ay\u0131 izleyen ay\u0131n sonuna kadar Bakanl\u0131k merkez muhasebe birimine \u00f6denir.<\/p>\n\n\n\n<p>S\u00fcresinde \u00f6deme yapmayanlarla \u00f6deme yap\u0131l\u0131ncaya kadar bilgi payla\u015f\u0131m\u0131 yap\u0131lmaz. S\u00fcresinde \u00f6denmeyen kat\u0131lma paylar\u0131 gecikme zamm\u0131 ile birlikte 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re vergi dairelerince takip ve tahsil edilir.<\/p>\n\n\n\n<p>Bu maddenin uygulamas\u0131na ili\u015fkin usul ve esaslar Hazine ve Maliye Bakanl\u0131\u011f\u0131nca belirlenir.\u201d<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 01.01.2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n<p><strong>2) Amortisman Uygulamas\u0131 \u0130le \u0130lgili Ge\u00e7ici Madde D\u00fczenlemesine Ba\u011fl\u0131 Te\u015fvik Uygulamas\u0131n\u0131n S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 16. maddesiyle VUK\u2019nun ge\u00e7ici 30. maddesinin ikinci f\u0131kras\u0131nda yer alan \u201c31\/12\/2023\u201d ibaresi \u201c31\/12\/2024\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<p>B\u00f6ylece 6948 say\u0131l\u0131 Sanayi Sicili Kanununa g\u00f6re sanayi sicil belgesini haiz m\u00fckelleflerce m\u00fcnhas\u0131ran imalat sanayiinde veya 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu, 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun ve 6550 say\u0131l\u0131 Ara\u015ft\u0131rma Altyap\u0131lar\u0131n\u0131n Desteklenmesine Dair Kanun kapsam\u0131nda faaliyette bulunan m\u00fckelleflerce m\u00fcnhas\u0131ran Ar-Ge, yenilik ve tasar\u0131m faaliyetlerinde kullan\u0131lmak \u00fczere, 2019 takvim y\u0131l\u0131 sonuna kadar iktisap edilen yeni makina ve te\u00e7hizat ile ayn\u0131 tarihe kadar yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda iktisap edilen yeni makina ve te\u00e7hizat i\u00e7in uygulanacak amortisman oran ve s\u00fcreleri i\u00e7in, Maliye Bakanl\u0131\u011f\u0131nca VUK\u2019nun 315. maddesine g\u00f6re tespit ve ilan edilen faydal\u0131 \u00f6m\u00fcr s\u00fcrelerinin yar\u0131s\u0131 dikkate al\u0131nmak suretiyle hesaplanabilece\u011fine ili\u015fkin olarak 31.12.2023 tarihine kadar ge\u00e7erli s\u00fcre 1 y\u0131l daha uzam\u0131\u015f olmaktad\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>3) Enflasyon D\u00fczeltmesi Uygulamas\u0131na Ba\u011fl\u0131 Kar veya Zarar Hesab\u0131, 2024 ve 2025 Hesap D\u00f6nemlerinde Finans Kurumlar\u0131 \u0130\u00e7in Uygulanmayacakt\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 17. maddesiyle VUK\u2019nun ge\u00e7ici 33. maddesine \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir:<\/p>\n\n\n\n<p>\u201cBankalar, 21\/11\/2012 tarihli ve 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring, Finansman ve Tasarruf Finansman \u015eirketleri Kanunu kapsam\u0131ndaki \u015firketler, \u00f6deme ve elektronik para kurulu\u015flar\u0131, yetkili d\u00f6viz m\u00fcesseseleri, varl\u0131k y\u00f6netim \u015firketleri, sermaye piyasas\u0131 kurumlar\u0131 ile sigorta ve reas\u00fcrans \u015firketleri ve emeklilik \u015firketleri taraf\u0131ndan ge\u00e7ici vergi d\u00f6nemleri de dahil olmak \u00fczere 2024 ve 2025 hesap d\u00f6nemlerinde yap\u0131lan enflasyon d\u00fczeltmesinden kaynaklanan k\u00e2r\/zarar fark\u0131, kazanc\u0131n tespitinde dikkate al\u0131nmaz. Bu fikra kapsam\u0131nda belirlenen d\u00f6nemleri ge\u00e7ici vergi d\u00f6nemleri de dahil olmak \u00fczere bir hesap d\u00f6nemi kadar uzatmaya Cumhurba\u015fkan\u0131 yetkilidir.\u201d<\/p>\n\n\n\n<p>B\u00f6ylece maddede belirtilen finansal kurumlar 31.12.2023 tarihli bilan\u00e7olar\u0131n\u0131 VUK\u2019nun ge\u00e7ici 33. maddesi kapsam\u0131nda enflasyon d\u00fczeltmesine ve \u015fartlar\u0131n devam\u0131 halinde 2024 ve 2025 hesap d\u00f6nemlerinde enflasyon d\u00fczeltmesine tabi tutacaklar; ancak bu m\u00fckellefler 2024 ve 2025 hesap d\u00f6nemleri i\u00e7in enflasyon d\u00fczeltmesine ba\u011fl\u0131 kar veya zarar fark\u0131n\u0131 safi kurum kazanc\u0131n\u0131n tespitinde dikkate almayacaklard\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>V) Amme Alacaklar\u0131n\u0131n Tahsil Usulu Hakk\u0131nda Kanun\u2019da Yap\u0131lan De\u011fi\u015fiklikler<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>1) Haciz Zapt\u0131 Elektronik Ortamda D\u00fczenlenebilecektir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 4. maddesi ile 6183 say\u0131l\u0131 AATUHK\u2019n\u0131n 78. maddesinin 2. f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n\n\n\n<p><em>\u201cHaciz zapt\u0131 elektronik ortamda d\u00fczenlenebilir. Elektronik ortamda d\u00fczenlenecek haciz zapt\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/em><\/p>\n\n\n\n<p>Bu kapsamda, maddeyle 6183 say\u0131l\u0131 Kanunun 78. maddesinde de\u011fi\u015fiklik yap\u0131lmakta ve haciz zapt\u0131n\u0131n elektronik ortamda d\u00fczenlenmesine imk\u00e2n sa\u011flanmaktad\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>2) AATUHK Kapsam\u0131nda Borcu Olanlar\u0131n Ta\u015f\u0131nmazlar\u0131n\u0131n Maliye Bakanl\u0131\u011f\u0131 Taraf\u0131ndan Sat\u0131n Al\u0131nabilmesine \u0130mk\u00e2n Belli Ko\u015fullarla Tan\u0131yan Maddenin Y\u00fcr\u00fcrl\u00fck S\u00fcresi 31.12.2028 Tarihine Kadar Uzat\u0131lm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>AATUHK\u2019n\u0131n ge\u00e7ici 8. maddesine g\u00f6re&nbsp;<strong>31\/12\/2023<\/strong>&nbsp;tarihine kadar uygulanmak \u00fczere \u00f6zelle\u015ftirme kapsam\u0131na al\u0131nan kurulu\u015flar dahil 233 say\u0131l\u0131 KHK h\u00fck\u00fcmlerine t\u00e2bi iktisadi devlet te\u015fekk\u00fclleri ve kamu iktisadi kurulu\u015flar\u0131 ile bunlar\u0131n m\u00fcesseseleri, ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleri, 4389 say\u0131l\u0131 Kanuna t\u00e2bi faaliyeti devam eden kamu bankalar\u0131, b\u00fcy\u00fck\u015fehir belediyeleri, belediyeler, il \u00f6zel idareleri ve bunlara ait t\u00fczel ki\u015filerin veya bunlara ba\u011fl\u0131 m\u00fcstakil b\u00fct\u00e7eli ve kamu t\u00fczel ki\u015fili\u011fini haiz kurulu\u015flar\u0131n, Devlete ait olan ve bu Kanun kapsam\u0131na giren bor\u00e7lar\u0131na kar\u015f\u0131l\u0131k, m\u00fclkiyeti bu idarelere ait ve \u00fczerinde herhangi bir takyidat bulunmayan ta\u015f\u0131nmazlar\u0131ndan merkezi y\u00f6netim kapsam\u0131ndaki kamu idarelerince ihtiya\u00e7 duyulanlar ile&nbsp; 4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun&nbsp;kapsam\u0131nda de\u011ferlendirilecek olanlar, 4734 say\u0131l\u0131 Kanunun 6. maddesine g\u00f6re olu\u015fturulacak komisyon taraf\u0131ndan takdir edilecek de\u011feri \u00fczerinden, bor\u00e7lu kurumun da uygun g\u00f6r\u00fc\u015f\u00fc al\u0131narak b\u00fct\u00e7enin gelir ve gider hesaplar\u0131yla ili\u015fkilendirilmeksizin Maliye Bakanl\u0131\u011f\u0131nca sat\u0131n al\u0131nabilecektir.<\/p>\n\n\n\n<p>Ayn\u0131 madde h\u00fckm\u00fcne g\u00f6re bu idarelerin sat\u0131n al\u0131nan ta\u015f\u0131nmazlar\u0131n\u0131n tapu i\u015flemlerine esas olan ve yukar\u0131da belirtilen \u015fekilde tespit edilen de\u011ferine e\u015fit tutarda Devlete ait olan ve bu Kanun kapsam\u0131na giren bor\u00e7lar\u0131 terkin edilir. Madde h\u00fckm\u00fc, yukar\u0131da say\u0131lan kurulu\u015flar d\u0131\u015f\u0131nda kalan, borcunu \u00f6demede \u00e7ok zor duruma d\u00fc\u015ft\u00fc\u011f\u00fc inceleme raporu ile tespit edilen ve vergi dairelerine bu Kanun kapsam\u0131na giren borcu bulunan di\u011fer m\u00fckelleflerin (t\u00fczel ki\u015fili\u011fi bulunanlar\u0131n ortaklar\u0131na ait olanlar dahil) ta\u015f\u0131nmazlar\u0131 i\u00e7in de uygulanabilecektir.<\/p>\n\n\n\n<p>Madde h\u00fckm\u00fcn\u00fcn ge\u00e7erlili\u011fi 31.12.2023 tarihinde sona ermekte idi. 7491 say\u0131l\u0131 Kanun\u2019un 5. maddesi ile bu tarih&nbsp;<strong>31.12.2028<\/strong>&nbsp;olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<p>Maddeyle, \u00f6zelle\u015ftirme kapsam\u0131na al\u0131nan kurulu\u015flar dahil 233 say\u0131l\u0131 KHK h\u00fck\u00fcmlerine t\u00e2bi iktisadi devlet te\u015fekk\u00fclleri ve kamu iktisadi kurulu\u015flar\u0131 ile bunlar\u0131n m\u00fcesseseleri, ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleri, faaliyeti devam eden kamu bankalar\u0131, b\u00fcy\u00fck\u015fehir belediyeleri, belediyeler, il \u00f6zel idareleri ve bunlara ait t\u00fczel ki\u015filerin veya bunlara ba\u011fl\u0131 m\u00fcstakil b\u00fct\u00e7eli ve kamu t\u00fczel ki\u015fili\u011fini haiz kurulu\u015flar ile borcunu \u00f6demede \u00e7ok zor duruma d\u00fc\u015ft\u00fc\u011f\u00fc inceleme raporu ile tespit edilen di\u011fer m\u00fckelleflerin, Devlete ait olan ve 6183 say\u0131l\u0131 Kanun kapsam\u0131na giren bor\u00e7lar\u0131na kar\u015f\u0131l\u0131k, m\u00fclkiyeti bu idarelere ait ve \u00fczerinde herhangi bir takyidat bulunmayan ta\u015f\u0131nmazlar\u0131ndan merkezi y\u00f6netim kapsam\u0131ndaki kamu idarelerince ihtiya\u00e7 duyulanlar ile 29\/6\/2001 tarihli ve 4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda de\u011ferlendirilecek olanlar\u0131n b\u00fct\u00e7enin gelir ve gider hesaplar\u0131 ile ili\u015fkilendirilmeksizin sat\u0131n al\u0131nmas\u0131na imkan veren ve 31\/12\/2023 tarihinde sona erecek olan 6183 say\u0131l\u0131 Kanunun ge\u00e7ici 8 inci maddesinin uygulama s\u00fcresi 31\/12\/2028 tarihine uzat\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>VI) Gider Vergileri Kanunu\u2019nda (BSMV) Yap\u0131lan De\u011fi\u015fiklikler<\/strong><\/p>\n\n\n\n<p><strong>1) Konut Finansman\u0131 Kapsam\u0131nda Yap\u0131lan Sigortalarda S\u00f6zle\u015fme ve Poli\u00e7e \u00dczerinden Al\u0131nan Paralar \u0130\u00e7in Ge\u00e7erli BSMV \u0130stisnas\u0131n\u0131n Kapsam\u0131 Yeniden Tan\u0131mlanm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>6802 say\u0131l\u0131 Gider Vergileri Kanunu\u2019nun 29. maddesinin 1. f\u0131kras\u0131n\u0131n (i) bendi ile 2499 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanununun 38\/A maddesinin birinci f\u0131kras\u0131nda tan\u0131mlanan konut finansman\u0131 kapsam\u0131nda yap\u0131lan sigortalarda s\u00f6zle\u015fme ve poli\u00e7eler \u00fczerinden al\u0131nan paralar Banka ve Sigorta Muameleleri Vergisi\u2019nden (BSMV) istisna idi.<\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 6. maddesiyle istisna d\u00fczenlemesinde yap\u0131lan de\u011fi\u015fiklikle&nbsp;\u201c<em>konut finansman\u0131 kapsam\u0131nda&nbsp;<strong>kredinin kullan\u0131ld\u0131\u011f\u0131 tarih itibar\u0131yla \u00fczerine kay\u0131tl\u0131 konuta sahip olmayan t\u00fcketicilere kulland\u0131r\u0131lan<\/strong>&nbsp;konut kredileri ile bu&nbsp;<strong>kredilerin refinansman\u0131<\/strong>&nbsp;dolay\u0131s\u0131yla<\/em>\u201d lehe al\u0131nan paralar i\u00e7in BSMV istisnas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n<p>Bu \u00e7er\u00e7evede, madde ile istisna uygulamas\u0131na s\u0131n\u0131rlama getirilmekte olup, kredinin kullan\u0131ld\u0131\u011f\u0131 tarih itibar\u0131yla \u00fczerine kay\u0131tl\u0131 konuta sahip olanlar\u0131n do\u011frudan veya kooperatifler arac\u0131l\u0131\u011f\u0131yla kulland\u0131klar\u0131 konut kredileri dolay\u0131s\u0131yla lehe al\u0131nan paralar istisna kapsam\u0131 d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>2) Kooperatifler arac\u0131l\u0131\u011f\u0131 ile Ba\u015fbakanl\u0131k Toplu Konut \u0130daresi Taraf\u0131ndan A\u00e7\u0131lan Konut Kredileri Dolay\u0131s\u0131yla Al\u0131nan Paralar \u0130\u00e7in Ge\u00e7erli BSMV \u0130stisnas\u0131n\u0131n Kapsam\u0131 Yeniden Tan\u0131mlanm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>6802 say\u0131l\u0131 Gider Vergileri Kanunu\u2019nun 29. maddesinin 1. f\u0131kras\u0131n\u0131n (r) bendi ile kooperatifler arac\u0131l\u0131\u011f\u0131 ile Ba\u015fbakanl\u0131k Toplu Konut \u0130daresi ve bankalar taraf\u0131ndan a\u00e7\u0131lan konut kredileri dolay\u0131s\u0131yla lehe al\u0131nan paralar BSMV\u2019den istisna idi.<\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 6. maddesiyle istisna d\u00fczenlemesinde yap\u0131lan de\u011fi\u015fiklikle \u201c<strong><em>kredinin kullan\u0131ld\u0131\u011f\u0131 tarih itibar\u0131yla \u00fczerine kay\u0131tl\u0131 konuta sahip olmayan t\u00fcketicilere&nbsp;<\/em><\/strong><em>kooperatifler arac\u0131l\u0131\u011f\u0131 ile Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/em>\u201d taraf\u0131ndan a\u00e7\u0131lan konut kredileri dolay\u0131s\u0131yla lehe al\u0131nan paralar i\u00e7in BSMV istisnas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n<p>Bu \u00e7er\u00e7evede, madde ile istisna uygulamas\u0131na s\u0131n\u0131rlama getirilmekte olup, kredinin kullan\u0131ld\u0131\u011f\u0131 tarih itibar\u0131yla \u00fczerine kay\u0131tl\u0131 konuta sahip olanlar\u0131n do\u011frudan veya kooperatifler arac\u0131l\u0131\u011f\u0131yla kulland\u0131klar\u0131 konut kredileri dolay\u0131s\u0131yla lehe al\u0131nan paralar istisna kapsam\u0131 d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>3) \u0130potek Finansman\u0131 Kurulu\u015flar\u0131n\u0131n ve Konut Finansman\u0131 Fonlar\u0131n\u0131n Konut Finansman\u0131 Kapsam\u0131nda Yapt\u0131klar\u0131 T\u00fcm \u0130\u015flemler Dolay\u0131s\u0131yla Lehe Al\u0131nan Paralar \u0130\u00e7in Ge\u00e7erli BSMV \u0130stisnas\u0131n\u0131n Kapsam\u0131 Yeniden Tan\u0131mlanm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Yine 7491 say\u0131l\u0131 Kanun\u2019un 6. maddesiyle istisna d\u00fczenlemesinde yap\u0131lan de\u011fi\u015fiklikle \u201c<em>ipotek finansman\u0131 kurulu\u015flar\u0131n\u0131n ve konut finansman\u0131 fonlar\u0131n\u0131n,&nbsp;<strong>6362 say\u0131l\u0131 Kanunun 57. maddesinin birinci f\u0131kras\u0131nda tan\u0131mlanan<\/strong>&nbsp;konut finansman\u0131 kapsam\u0131nda yapt\u0131klar\u0131 t\u00fcm i\u015flemler ile konut finansman\u0131 kurulu\u015flar\u0131 taraf\u0131ndan ayn\u0131 Kanun kapsam\u0131nda&nbsp;<strong>kredinin kullan\u0131ld\u0131\u011f\u0131 tarih itibar\u0131yla \u00fczerine kay\u0131tl\u0131 konuta sahip olmayan t\u00fcketicilere kulland\u0131r\u0131lan konut kredileri ile bu kredilerin refinansman\u0131<\/strong><\/em>\u201d dolay\u0131s\u0131yla lehe al\u0131nan paralar i\u00e7in BSMV istisnas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n<p>Bu \u00e7er\u00e7evede, madde ile istisna uygulamas\u0131na s\u0131n\u0131rlama getirilmekte olup, kredinin kullan\u0131ld\u0131\u011f\u0131 tarih itibar\u0131yla \u00fczerine kay\u0131tl\u0131 konuta sahip olanlar\u0131n do\u011frudan veya kooperatifler arac\u0131l\u0131\u011f\u0131yla kulland\u0131klan konut kredileri dolay\u0131s\u0131yla lehe al\u0131nan paralar istisna kapsam\u0131 d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>VII) Damga Vergisi Kanunu\u2019nda Yap\u0131lan De\u011fi\u015fiklikler<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>1) Damga Vergisinden \u0130stisna Edilen Baz\u0131 \u0130\u015flemlerle \u0130lgili Yeniden D\u00fczenlemeye Gidilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>488 say\u0131l\u0131 Damga Vergisi Kanununun ek 2. maddesinin (2) numaral\u0131 f\u0131kras\u0131nda, Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesine ba\u011flanan ve&nbsp;<strong>Kalk\u0131nma Bakanl\u0131\u011f\u0131nca yay\u0131mlanan<\/strong>&nbsp;cari y\u0131l yat\u0131r\u0131m program\u0131nda yer alan yat\u0131r\u0131mlardan ve Mill\u00ee Savunma Bakanl\u0131\u011f\u0131, Jandarma Genel Komutanl\u0131\u011f\u0131 ve Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131n\u0131n bu programda yer almayan kamu yat\u0131r\u0131mlar\u0131ndan&nbsp;<strong>uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lanlar\u0131n ihalesini kazanan veya<\/strong>&nbsp;yabanc\u0131 para ile finanse edilenlerin yap\u0131m\u0131n\u0131 \u00fcstlenen ana y\u00fcklenici firmalar\u0131n (alt y\u00fckleniciler hari\u00e7); di\u011fer d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetlere ili\u015fkin i\u015flemler nedeniyle, belgenin ge\u00e7erlilik s\u00fcresi i\u00e7erisinde belgede yer alan tutarla s\u0131n\u0131rl\u0131 olmak kayd\u0131yla, tam m\u00fckellef olmas\u0131 h\u00e2linde,&nbsp;<strong>uluslararas\u0131 ihalelerde tamam\u0131 \u00fczerinden, yabanc\u0131 para ile finanse edilenlerde ise<\/strong>&nbsp;yabanc\u0131 paraya isabet eden oranda yapacaklar\u0131 teslim, hizmet ve faaliyetler ile tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n, bahse konu i\u015fte kullan\u0131lmak \u00fczere bu i\u015fin yap\u0131m\u0131n\u0131 y\u00fcklenen firmaya \u00fcreterek yapacaklar\u0131 mal ve malzeme ile hizmet sat\u0131\u015f ve teslimleri i\u00e7in d\u00fczenlenen k\u00e2\u011f\u0131tlar damga vergisinden m\u00fcstesna olmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 20. maddesiyle istisna d\u00fczenlemesinde yap\u0131lan de\u011fi\u015fiklikle \u201cVergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesine ba\u011flanan ve&nbsp;<strong>Cumhurba\u015fkan\u0131 karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan<\/strong>&nbsp;cari y\u0131l yat\u0131r\u0131m program\u0131nda yer alan yat\u0131r\u0131mlardan ve Mill\u00ee Savunma Bakanl\u0131\u011f\u0131, Jandarma Genel Komutanl\u0131\u011f\u0131 ve Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131n\u0131n bu programda yer almayan kamu yat\u0131r\u0131mlar\u0131ndan yabanc\u0131 para ile finanse edilenlerin yap\u0131m\u0131n\u0131 \u00fcstlenen ana y\u00fcklenici firmalar\u0131n (alt y\u00fckleniciler hari\u00e7); di\u011fer d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetlere ili\u015fkin i\u015flemler nedeniyle, belgenin ge\u00e7erlilik s\u00fcresi i\u00e7erisinde belgede yer alan tutarla s\u0131n\u0131rl\u0131 olmak kayd\u0131yla, tam m\u00fckellef olmas\u0131 h\u00e2linde, yabanc\u0131 paraya isabet eden oranda yapacaklar\u0131 teslim, hizmet ve faaliyetler ile tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n, bahse konu i\u015fte kullan\u0131lmak \u00fczere bu i\u015fin yap\u0131m\u0131n\u0131 y\u00fcklenen firmaya \u00fcreterek yapacaklar\u0131 mal ve malzeme ile hizmet sat\u0131\u015f ve teslimleri i\u00e7in d\u00fczenlenen k\u00e2\u011f\u0131tlar damga vergisinden m\u00fcstesna olmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n<p>Madde ile, halihaz\u0131rda cari y\u0131l yat\u0131r\u0131m programlan Cumhurba\u015fkan\u0131 Kararlan ile y\u00fcr\u00fcrl\u00fc\u011fe konuldu\u011fundan, 488 say\u0131l\u0131 Kanunun ek 2 nci maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n (a) bendinde (m\u00fclga) Kalk\u0131nma Bakanl\u0131\u011f\u0131na yap\u0131lan at\u0131fta de\u011fi\u015fiklik yap\u0131lmakta, aynca an\u0131lan bentte say\u0131lan yat\u0131r\u0131mlara y\u00f6nelik istisna uygulamas\u0131n\u0131n genel amac\u0131na hizmet etmeyen uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lanlar y\u00f6n\u00fcyle kald\u0131r\u0131lmas\u0131, damga vergisi istisnas\u0131n\u0131n yaln\u0131zca \u00fclkeye d\u00f6viz giri\u015fine hizmet eden yabanc\u0131 para ile finanse edilen yat\u0131r\u0131mlar y\u00f6n\u00fcnden devam\u0131 ama\u00e7lanmaktad\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik \u201c<em>Kanunun yay\u0131m\u0131 tarihinden sonra \u00e7\u0131k\u0131lan ihalelere uygulanmak \u00fczere<\/em>\u201d 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>2) Damga Vergisine Tabi Ka\u011f\u0131tlar Listesinde De\u011fi\u015fikli\u011fe Gidilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 21. maddesiyle, Damga Vergisi Kanununa ekli (1) say\u0131l\u0131 tablonun \u201cII. Kararlar ve mazbatalar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (2) numaral\u0131 f\u0131kras\u0131n\u0131n parantez i\u00e7i h\u00fckm\u00fcnde yer alan \u201cihale karar\u0131n\u0131n\u201d ibaresi \u201c<strong><em>ihale karar\u0131 ve ihaleye ili\u015fkin olarak ihale makam\u0131 ile d\u00fczenlenen s\u00f6zle\u015fmenin<\/em><\/strong>\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>VIII) Har\u00e7lar Kanunu\u2019nda Yap\u0131lan De\u011fi\u015fiklikler<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>1) N\u00fcfus \u0130dareleri Taraf\u0131ndan Resen Yap\u0131lacak D\u00fczeltmeler Yarg\u0131 Harc\u0131 \u0130stisnas\u0131 Kapsam\u0131na Al\u0131nm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>492 say\u0131l\u0131 Har\u00e7lar Kanunu\u2019nun 13. maddesinin 1. f\u0131kras\u0131n\u0131n (e) bendine g\u00f6re, ticaret sicilinde re\u2019sen yap\u0131lan d\u00fczeltmeler yarg\u0131 har\u00e7lar\u0131ndan har\u00e7tan m\u00fcstesnad\u0131r.<\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 22. maddesiyle yap\u0131lan de\u011fi\u015fiklikle, bent h\u00fckm\u00fc \u201cticaret sicilinde re\u2019sen yap\u0131lan d\u00fczeltmeler&nbsp;<strong>ile ilgililerin kusuru olmaks\u0131z\u0131n n\u00fcfus idareleri taraf\u0131ndan resen yap\u0131lacak d\u00fczeltmeler<\/strong>\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<p>\u0130lgililerin bir kusuru olmaks\u0131z\u0131n n\u00fcfus idarelerinden kaynaklanan maddi hatalar nedeniyle n\u00fcfus idarelerince yap\u0131lan re\u2019sen d\u00fczeltmelere istinaden ticaret sicilinde yap\u0131lan d\u00fczeltmeler har\u00e7tan istisna tutularak vatanda\u015f ma\u011fduriyetlerinin \u00f6nlenmesi ama\u00e7lanmaktad\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>2) N\u00fcfus \u0130dareleri Taraf\u0131ndan Resen Yap\u0131lacak D\u00fczeltmeler Tapu ve Kadastro \u0130stisnas\u0131 Kapsam\u0131na Al\u0131nm\u0131\u015ft\u0131r.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>492 say\u0131l\u0131 Har\u00e7lar Kanunu\u2019nun 59. maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendine g\u00f6re, ilgililerin kusurlar\u0131 olmaks\u0131z\u0131n tapu ve kadastro idareleri taraf\u0131ndan yap\u0131lacak hatalar\u0131n tashihleri tapu ve kadastro harc\u0131ndan m\u00fcstesnad\u0131r.<\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 23. maddesiyle yap\u0131lan de\u011fi\u015fiklikle, bent h\u00fckm\u00fc \u201cilgililerin kusurlar\u0131 olmaks\u0131z\u0131n tapu ve kadastro idareleri taraf\u0131ndan yap\u0131lacak hatalar\u0131n&nbsp;<strong>ve n\u00fcfus idareleri taraf\u0131ndan resen yap\u0131lacak d\u00fczeltmeler sonucu tapu kay\u0131tlar\u0131n\u0131n<\/strong>&nbsp;tashihi\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<p>\u0130lgililerin bir kusuru olmaks\u0131z\u0131n n\u00fcfus idarelerinden kaynaklanan maddi hatalar nedeniyle n\u00fcfus idarelerince yap\u0131lan re\u2019sen d\u00fczeltmelere istinaden tapu kay\u0131tlar\u0131n\u0131n tashihleri tapu harc\u0131ndan istisna tutularak vatanda\u015f ma\u011fduriyetlerinin \u00f6nlenmesi ama\u00e7lanmaktad\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>3) Yola Elveri\u015flilik Belgeleri \u0130fadeleri, Liman \u00c7\u0131k\u0131\u015f Belgeleri \u015eeklinde De\u011fi\u015ftirilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>492 say\u0131l\u0131 Har\u00e7lar Kanunu\u2019nun 98. maddesi a\u015fa\u011f\u0131daki gibidir.<\/p>\n\n\n\n<p><em>\u201cA\u015fa\u011f\u0131da yaz\u0131l\u0131 mevzular har\u00e7tan m\u00fcstesnad\u0131r:<\/em><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>a) \u0130lgililerin kusurlar\u0131 olmaks\u0131z\u0131n gemi sicil memurlar\u0131 taraf\u0131ndan yap\u0131lan hatalarla ilgili d\u00fczeltmeler ile mahkemeler, icra ve iflas daireleri ve di\u011fer resmi dairelerce istenecek suretler,<\/em><\/li>\n\n\n\n<li><em>b) M\u00fccbir sebeplerden dolay\u0131 limana u\u011fr\u0131yan ticaret gemileri ile her nevi deniz \u00fcr\u00fcnleri av\u0131nda kullan\u0131ld\u0131klar\u0131 m\u00fcddet\u00e7e av, havuz, depo gibi \u00f6zel tertibat\u0131 bulunan milli bal\u0131k ve s\u00fcnger gemilerine verilecek\u00a0<strong>yola elveri\u015flilik belgeleri<\/strong>,<\/em><\/li>\n\n\n\n<li><em>c) Turist nakleden ve ba\u015fkaca ticari i\u015flemde bulunm\u0131yan turist gemileriyle, ilmi mevzularda kullan\u0131lan gemilerin\u00a0<strong>yola elveri\u015flilik belgeleri.<\/strong><\/em>\u201d<\/li>\n<\/ol>\n\n\n\n<p>Ayn\u0131 Kanunun 102. maddesi ise a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n<p><strong><em>\u201cYola elveri\u015flilik belgesi<\/em><\/strong><em>&nbsp;harc\u0131ndan indirim&nbsp;T\u00fcrkiye limanlar\u0131 aras\u0131nda muntazam seferler yapan ticaret gemilerinden hareketlerinde tam, d\u00f6n\u00fc\u015flerine kadar u\u011fr\u0131yacaklar\u0131 liman ve iskelelerde 1\/5 nispetinde, keza ticari i\u015flemlerde bulunm\u0131yan ticaret gemilerinden de 1\/5 nispetinde&nbsp;<strong>yola elveri\u015flilik belgesi<\/strong>&nbsp;harc\u0131 al\u0131n\u0131r.\u201d<\/em><\/p>\n\n\n\n<p>Yine ayn\u0131 Kanunun 107. maddesi a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n<p>\u201c<em>Gemi ve liman har\u00e7lar\u0131n\u0131n tamam\u0131 pe\u015fin olarak \u00f6denmedik\u00e7e, harca mevzu olan i\u015flem yap\u0131lmaz.<\/em><br><em>Ancak, liman ba\u015fkanl\u0131\u011f\u0131 bulunm\u0131yan iskelelere u\u011fr\u0131yan gemilerden&nbsp;<strong>yola elveri\u015flilik belgesi<\/strong>&nbsp;harc\u0131 ilk u\u011frad\u0131\u011f\u0131 liman ba\u015fkanl\u0131\u011f\u0131 bulunan limanda tahsil edilir.\u201d<\/em><\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 24. maddesiyle yap\u0131lan de\u011fi\u015fiklikle, yukar\u0131daki maddelerde yer alan \u201cyola elveri\u015flilik belgeleri\u201d ifadesi \u201c<strong>liman \u00e7\u0131k\u0131\u015f belgeleri<\/strong>\u201d \u015feklinde; \u201cyola elveri\u015flilik belgesi\u201d ibaresi ise \u201c<strong>Liman \u00e7\u0131k\u0131\u015f belgesi<\/strong>\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<p>Yap\u0131lan d\u00fczenleme ile denizcilik mevzuat\u0131nda yer alan d\u00fczenlemelere paralel olarak 492 say\u0131l\u0131 Kanunun 98., 102. ve 107. maddelerinde yer alan yola elveri\u015flilik belgesinin ad\u0131 liman \u00e7\u0131k\u0131\u015f belgesi olarak de\u011fi\u015ftirilmektedir.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 01.01.2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n<p><strong>4) Har\u00e7lardan \u0130stisna Edilen Baz\u0131 \u0130\u015flemlerle \u0130lgili Yeniden D\u00fczenlemeye Gidilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>492 say\u0131l\u0131 Har\u00e7lar Kanunu\u2019nun ek madde 1 d\u00fczenlemesinin 2. f\u0131kras\u0131n\u0131n (a) bendine g\u00f6re Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesine ba\u011flanan \u201c<strong>Kalk\u0131nma Bakanl\u0131\u011f\u0131nca yay\u0131mlanan<\/strong>&nbsp;cari y\u0131l yat\u0131r\u0131m program\u0131nda yer alan yat\u0131r\u0131mlardan ve Mill\u00ee Savunma Bakanl\u0131\u011f\u0131, Jandarma Genel Komutanl\u0131\u011f\u0131 ve Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131n\u0131n bu programda yer almayan kamu yat\u0131r\u0131mlar\u0131ndan&nbsp;<strong>uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lanlar\u0131n ihalesini kazanan veya<\/strong>&nbsp;yabanc\u0131 para ile finanse edilenlerin yap\u0131m\u0131n\u0131 \u00fcstlenen ana y\u00fcklenici firmalar\u0131n (alt y\u00fckleniciler hari\u00e7) tam m\u00fckellef olmas\u0131 h\u00e2linde,&nbsp;<strong>uluslararas\u0131 ihalelerde tamam\u0131 \u00fczerinden, yabanc\u0131 para ile finanse edilenlerde ise<\/strong>&nbsp;yabanc\u0131 paraya isabet eden oranda yapacaklar\u0131 teslim, hizmet ve faaliyetler ile tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n, bahse konu i\u015fte kullan\u0131lmak \u00fczere bu i\u015fin yap\u0131m\u0131n\u0131 y\u00fcklenen firmaya \u00fcreterek yapacaklar\u0131 mal ve malzeme ile hizmet sat\u0131\u015f ve teslimleri,\u201d di\u011fer d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetlere ili\u015fkin i\u015flemler, belgenin ge\u00e7erlilik s\u00fcresi i\u00e7erisinde belgede yer alan tutarla s\u0131n\u0131rl\u0131 olmak kayd\u0131yla har\u00e7tan m\u00fcstesnad\u0131r.<\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 25. maddesiyle yap\u0131lan de\u011fi\u015fiklikle f\u0131kran\u0131n ilgili bendinde yer alan \u201cKalk\u0131nma Bakanl\u0131\u011f\u0131nca yay\u0131mlanan\u201d ibaresi \u201c<strong>Cumhurba\u015fkan\u0131 karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan<\/strong>\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve \u201culuslararas\u0131 ihaleye \u00e7\u0131kar\u0131lanlar\u0131n ihalesini kazanan veya\u201d ibaresi ile ayn\u0131 bendin (i) alt bendinde yer alan \u201c<strong><em>uluslararas\u0131 ihalelerde tamam\u0131 \u00fczerinden, yabanc\u0131 para ile finanse edilenlerde ise<\/em><\/strong>\u201d ibaresi madde metninden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Madde ile, halihaz\u0131rda cari y\u0131l yat\u0131r\u0131m programlar\u0131 Cumhurba\u015fkan\u0131 Kararlar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konuldu\u011fundan, (m\u00fclga) Kalk\u0131nma Bakanl\u0131\u011f\u0131na yap\u0131lan at\u0131fta de\u011fi\u015fiklik yap\u0131lmakta, ayr\u0131ca an\u0131lan bentte say\u0131lan yat\u0131r\u0131mlara y\u00f6nelik istisna uygulamas\u0131n\u0131n genel amac\u0131na hizmet etmeyen uluslararas\u0131 ihaleye \u00e7\u0131kanlanlar y\u00f6n\u00fcyle kald\u0131r\u0131lmas\u0131, har\u00e7 istisnas\u0131n\u0131n yaln\u0131zca \u00fclkeye d\u00f6viz giri\u015fine hizmet eden yabanc\u0131 para ile finanse edilen yat\u0131r\u0131mlar y\u00f6n\u00fcnden devam\u0131 ama\u00e7lanmaktad\u0131r<\/p>\n\n\n\n<p>De\u011fi\u015fiklik Kanunun yay\u0131m\u0131 tarihinden sonra \u00e7\u0131k\u0131lan ihalelere uygulanmak \u00fczere 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>5) Har\u00e7 Tarifesinin Liman \u0130\u015fletmeleri B\u00f6l\u00fcm\u00fcnde De\u011fi\u015fikli\u011fe Gidilmi\u015ftir<\/strong><strong><\/strong><\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 26. maddesiyle yap\u0131lan de\u011fi\u015fiklikle, 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (7) say\u0131l\u0131 tarifenin \u201cII- Liman i\u015flemleri\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde de\u011fi\u015fikliklere gidilmi\u015ftir.<\/p>\n\n\n\n<p>(3) numaral\u0131 f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde yeniden d\u00fczenlenmi\u015ftir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>3. Liman \u00e7\u0131k\u0131\u015f belgesi:<\/strong><strong><\/strong><\/td><td><\/td><\/tr><tr><td>A\u015fa\u011f\u0131daki tarifeye g\u00f6re har\u00e7 al\u0131n\u0131r:<\/td><td><\/td><\/tr><tr><td>11-500 r\u00fcsum tonilatoluk gemilerden<\/td><td>(750,00 TL)<\/td><\/tr><tr><td>501-2.000 r\u00fcsum tonilatoluk gemilerden<\/td><td>(2.000,00 TL)<\/td><\/tr><tr><td>2.001-4.000 r\u00fcsum tonilatoluk gemilerden<\/td><td>(4.000,00 TL)<\/td><\/tr><tr><td>4.001-8.000 r\u00fcsum tonilatoluk gemilerden<\/td><td>(6.000,00 TL)<\/td><\/tr><tr><td>8.001-10.000 r\u00fcsum tonilatoluk gemilerden<\/td><td>(10.000,00 TL)<\/td><\/tr><tr><td>10.001-30.000 r\u00fcsum tonilatoluk gemilerden<\/td><td>(20.000,00 TL)<\/td><\/tr><tr><td>30.001-50.000 r\u00fcsum tonilatoluk gemilerden<\/td><td>(30.000,00 TL)<\/td><\/tr><tr><td>50.000 r\u00fcsum tonilatodan yukar\u0131 gemilerden<\/td><td>(50.000,00 TL)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>(8) numaral\u0131 f\u0131kras\u0131n\u0131n (a) ve (b) bentleri a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir:<\/p>\n\n\n\n<p>\u201ca) Yolcu gemisi emniyet belgesi, y\u00fck gemisi in\u015fa emniyet belgesi, y\u00fck gemisi te\u00e7hizat emniyet belgesi, uluslararas\u0131 y\u00fckleme s\u0131n\u0131r\u0131 belgesi, y\u00fck gemisi radyo emniyet belgesi, uluslararas\u0131 tonilato belgesi, s\u0131v\u0131la\u015ft\u0131r\u0131lm\u0131\u015f gazlar\u0131 d\u00f6kme halde ta\u015f\u0131mak i\u00e7in uluslararas\u0131 uygunluk belgesi, s\u0131v\u0131la\u015ft\u0131r\u0131lm\u0131\u015f gazlar\u0131 d\u00f6kme halde ta\u015f\u0131mak i\u00e7in uygunluk belgesi tehlikeli kimyasal maddeleri tehlikeli kimyasal maddeleri d\u00f6kme halde ta\u015f\u0131mak i\u00e7in uygunluk belgesi, tehlikeli kimyasal maddeleri d\u00f6kme halde ta\u015f\u0131mak i\u00e7in uluslararas\u0131 uygunluk belgesi, uluslararas\u0131 emniyet y\u00f6netimi kodu uygunluk belgesi, emniyet y\u00f6netimi belgesi, uluslararas\u0131 gemi g\u00fcvenlik belgesi, uluslararas\u0131 denizcilik kat\u0131 d\u00f6kme y\u00fckler koduna uygunluk belgesi, tehlikeli y\u00fck ta\u015f\u0131yan gemiler i\u00e7in \u00f6zel gerekliliklerle birlikte uygunluk belgesi, uluslararas\u0131 y\u00fcksek h\u0131zl\u0131 tekne emniyet belgesi, \u00f6zel ama\u00e7l\u0131 gemi emniyet belgesi, uluslararas\u0131 petrolle kirlenmenin \u00f6nlenmesi belgesi, zararl\u0131 s\u0131v\u0131 maddeleri d\u00f6kme halde ta\u015f\u0131mak i\u00e7in uluslararas\u0131 petrolle kirlili\u011fin \u00f6nlenmesi belgesi, uluslararas\u0131 hava kirlili\u011fini \u00f6nleme belgesi, uluslararas\u0131 makine hava kirlili\u011fini \u00f6nleme belgesi, uluslararas\u0131 organik tutunma \u00f6nleyici sistem sertifikas\u0131, tah\u0131l ta\u015f\u0131ma i\u00e7in yetkilendirme belgesi, uluslararas\u0131 enerji verimlili\u011fi sertifikas\u0131, uluslararas\u0131 balast suyu y\u00f6netim sertifikas\u0131, uluslararas\u0131 pis su kirlili\u011fini \u00f6nleme belgesi, yolcular\u0131n \u00f6l\u00fcm\u00fcnden veya yaralanmalar\u0131ndan do\u011fan sorumlulu\u011fa ili\u015fkin sigorta veya di\u011fer mali teminat sertifikas\u0131, petrol kirlili\u011fi zararlar\u0131 hukuki sorumlulu\u011fu ile ilgili sigorta veya di\u011fer mali teminat sertifikas\u0131, gemi yak\u0131tlar\u0131ndan kaynaklanan petrol kirlili\u011fi zarar\u0131n\u0131n hukuki sorumlulu\u011fu ile ilgili sigorta veya di\u011fer mali teminat sertifikas\u0131, (Her bir belge i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere)<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>En az 500,00 TL maktu harca ilave olarak beher r\u00fcsum tonilatosundan<\/strong><strong><\/strong><\/td><td><strong>(1,00 TL)<\/strong><strong><\/strong><\/td><\/tr><tr><td>Her belgenin har\u00e7 tutar\u0131 8.000,00 TL\u2019den \u00e7ok olamaz.<\/td><td><\/td><\/tr><tr><td>b) Muafiyet belgesi<\/td><td>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1000,00 TL)<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>(10) numaral\u0131 f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>10. Seyir izin belgesi:<\/strong><strong><\/strong><\/td><td><\/td><\/tr><tr><td>Deniz ara\u00e7lar\u0131ndan a\u015fa\u011f\u0131daki tarifeye g\u00f6re har\u00e7 al\u0131n\u0131r.<\/td><td><\/td><\/tr><tr><td>Boylar\u0131 5 metreden 10 metreye kadar olanlardan<\/td><td>(900,00 TL)<\/td><\/tr><tr><td>Boylar\u0131 10 metreden 15 metreye kadar olanlardan<\/td><td>(1.800,00 TL)<\/td><\/tr><tr><td>Boylar\u0131 15 metreden 20 metreye kadar olanlardan<\/td><td>(3.000,00 TL)<\/td><\/tr><tr><td>Boylar\u0131 20 metreden 25 metreye kadar olanlardan<\/td><td>(9.000,00 TL)<\/td><\/tr><tr><td>Boylar\u0131 25 metreden 30 metreye kadar olanlardan<\/td><td>(15.000,00 TL)<\/td><\/tr><tr><td>Boylar\u0131 30 metreden 40 metreye kadar olanlardan<\/td><td>(30.000,00 TL)<\/td><\/tr><tr><td>Boylar\u0131 40 metre \u00fczeri olanlardan<\/td><td>(60.000,00 TL)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Arac\u0131n boyunun tespitinde bir metreden k\u00fc\u00e7\u00fck de\u011ferler dikkate al\u0131nmaz. \u015eu kadar ki Milli Gemi Sicili, T\u00fcrk Uluslararas\u0131 Gemi Sicili ve Ba\u011flama K\u00fct\u00fc\u011f\u00fcne kay\u0131tl\u0131 deniz ara\u00e7lar\u0131na verilen belgelerden bu tarifede yer alan har\u00e7lar \u00fc\u00e7te biri oran\u0131nda al\u0131n\u0131r.\u201d<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 01.01.2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n<p><strong>6) Har\u00e7 Tarifesinin Ba\u011flama K\u00fct\u00fc\u011f\u00fc Ruhsatnamelerinden Al\u0131nacak Har\u00e7lar B\u00f6l\u00fcm\u00fcnde De\u011fi\u015fikli\u011fe Gidilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 27. maddesiyle, 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (8) say\u0131l\u0131 tarifenin \u201cXIII- Ba\u011flama k\u00fct\u00fc\u011f\u00fc ruhsatnamelerinden al\u0131nacak har\u00e7lar:\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131 tarifeyle birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve ikinci paragraf\u0131n\u0131n ba\u015f\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir:<\/p>\n\n\n\n<p>\u201c26\/9\/2011 tarihli ve 655 say\u0131l\u0131 Ula\u015ft\u0131rma ve Altyap\u0131 Alan\u0131na \u0130li\u015fkin Baz\u0131 D\u00fczenlemeler Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname h\u00fck\u00fcmlerine g\u00f6re ba\u011flama k\u00fct\u00fcklerine kaydedilen gemi, deniz ve i\u00e7 su ara\u00e7lar\u0131na verilecek ruhsatnamelerden (Gemi, deniz ve i\u00e7 su arac\u0131n\u0131n boyuna g\u00f6re her y\u0131l i\u00e7in):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>5 metreden 7 metreye kadar olanlardan<\/strong><strong><\/strong><\/td><td><strong>(3.500,00 TL)<\/strong><strong><\/strong><\/td><\/tr><tr><td>7 metreden 9 metreye kadar olanlardan<\/td><td>(7.500,00 TL)<\/td><\/tr><tr><td>9 metreden 12 metreye kadar olanlardan<\/td><td>(5.000,00 TL)<\/td><\/tr><tr><td>12 metreden 15 metreye kadar olanlardan<\/td><td>(15.000,00 TL)<\/td><\/tr><tr><td>15 metreden 20 metreye kadar olanlardan<\/td><td>(25.000,00 TL)<\/td><\/tr><tr><td>20 metreden 30 metreye kadar olanlardan<\/td><td>(50.000,00 TL)<\/td><\/tr><tr><td>30 metreden b\u00fcy\u00fck olanlardan<\/td><td>(100.000,00 TL)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>al\u0131n\u0131r.\u201d<\/p>\n\n\n\n<p>\u201cRuhsatnamenin birden fazla y\u0131l i\u00e7in d\u00fczenlenmesi durumunda har\u00e7, ruhsatnamenin d\u00fczenlendi\u011fi ya da yenilendi\u011fi tarihte ge\u00e7erli har\u00e7 tutar\u0131 ile ruhsatnamenin ge\u00e7erlilik s\u00fcresinin \u00e7arp\u0131m\u0131 suretiyle hesaplan\u0131r.\u201d<\/p>\n\n\n\n<p>Yap\u0131lan d\u00fczenleme ile ba\u011flama k\u00fct\u00fc\u011f\u00fcne kay\u0131tl\u0131 gemi, deniz ve i\u00e7 su ara\u00e7lar\u0131n\u0131n ba\u011flama k\u00fct\u00fc\u011f\u00fc ruhsatnameleri y\u0131ll\u0131k harca tabi tutulmakta, tarife de\u011fi\u015ftirilerek ba\u011flama k\u00fct\u00fc\u011f\u00fcne kaydedilen s\u00f6z konusu ara\u00e7lara verilecek ruhsatnamelerden al\u0131nacak har\u00e7lar yeniden belirlenmektedir. Ayr\u0131ca birden fazla y\u0131l i\u00e7in d\u00fczenlenen ruhsatnamelerde harc\u0131n, d\u00fczenlemenin\/yenilemenin yap\u0131ld\u0131\u011f\u0131 tarihte ge\u00e7erli har\u00e7 tutar\u0131 ile ruhsatnamenin ge\u00e7erlik s\u00fcresinin \u00e7arp\u0131m\u0131 suretiyle hesaplanaca\u011f\u0131 hususu a\u00e7\u0131k\u00e7a d\u00fczenlenmektedir.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 01.01.2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n<p><strong>IX) \u00d6zel T\u00fcketim Vergisi Kanunu\u2019nda Yap\u0131lan De\u011fi\u015fiklikler<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>1) Kanunda Motorlu Ara\u00e7 Ticareti Yapanlar Kavram\u0131n\u0131n Tan\u0131m\u0131nda De\u011fi\u015fikli\u011fe Gidilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 2. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (d) bendine g\u00f6re \u201cmotorlu ara\u00e7 ticareti yapanlar, kavram\u0131 (II) say\u0131l\u0131 listedeki mallardan kay\u0131t ve tescile t\u00e2bi olanlar\u0131 imal, in\u015fa veya ithal edenler ile fabrika, ana bayi, b\u00f6lge bayii, bayi, yetkili sat\u0131c\u0131 ve acenteler ile Maliye Bakanl\u0131\u011f\u0131nca bu nitelikte olduklar\u0131 tespit edilenleri\u201d ifade etmektedir.<\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 43. maddesiyle s\u00f6z konusu ifade a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir:<\/p>\n\n\n\n<p>\u201cmotorlu ara\u00e7 ticareti yapanlar, kavram\u0131 (II) say\u0131l\u0131 listedeki mallardan kay\u0131t ve tescile t\u00e2bi olanlar\u0131 imal, in\u015fa veya ithal edenler ile fabrika,&nbsp;<strong>resm\u00ee \u015fekilde d\u00fczenlenen s\u00f6zle\u015fmesi bulunan<\/strong>&nbsp;ana bayi, b\u00f6lge bayii, bayi, yetkili sat\u0131c\u0131 ve acenteler ile Maliye Bakanl\u0131\u011f\u0131nca bu nitelikte olduklar\u0131 tespit edilenleri\u201d ifade etmektedir.<\/p>\n\n\n\n<p>B\u00f6ylece, vergi g\u00fcvenli\u011fini teminen, motorlu ara\u00e7 ticareti yapanlar\u0131n kendi aralannda yapt\u0131klar\u0131 adi s\u00f6zle\u015fmelere istinaden, \u00d6TV aranmaks\u0131z\u0131n i\u015flem tesis edilmesinin \u00f6n\u00fcne ge\u00e7ilmesini sa\u011flamak \u00fczere, s\u00f6z konusu s\u00f6zle\u015fmelerin noterde d\u00fczenlenmesi gerekti\u011fi hususu a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmaktad\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>2) Kanunda \u0130hracat \u0130stisnas\u0131nda De\u011fi\u015fikli\u011fe Gidilmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun 5. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (b) bendi a\u015fa\u011f\u0131daki gibidir.<\/p>\n\n\n\n<p>\u201c<em>1. Bu Kanuna ekli listelerdeki mallar\u0131n ihracat teslimleri a\u015fa\u011f\u0131daki \u015fartlarla vergiden m\u00fcstesnad\u0131r.<\/em><\/p>\n\n\n\n<p><em>\u2026<\/em><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>b) Teslim konusu mal, T\u00fcrkiye Cumhuriyeti G\u00fcmr\u00fck B\u00f6lgesinden \u00e7\u0131km\u0131\u015f olmal\u0131d\u0131r. Mal\u0131n ihra\u00e7 edilmeden \u00f6nce yurt d\u0131\u015f\u0131ndaki al\u0131c\u0131 ad\u0131na hareket edenlere veya bizzat al\u0131c\u0131ya i\u015flenmek ya da herhangi bir \u015fekilde de\u011ferlendirilmek \u00fczere yurt i\u00e7inde teslimi ihracat say\u0131lmaz.<\/em>\u201d<\/li>\n<\/ol>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 44. maddesiyle s\u00f6z konusu bent a\u015fa\u011f\u0131daki gibi de\u011fi\u015ftirilmi\u015ftir:<\/p>\n\n\n\n<p><em>\u201cb) Teslim konusu mal, T\u00fcrkiye Cumhuriyeti G\u00fcmr\u00fck B\u00f6lgesinden \u00e7\u0131km\u0131\u015f olmal\u0131d\u0131r. Mal\u0131n ihra\u00e7 edilmeden \u00f6nce yurt d\u0131\u015f\u0131ndaki al\u0131c\u0131 ad\u0131na hareket edenlere veya bizzat al\u0131c\u0131ya i\u015flenmek ya da herhangi bir \u015fekilde de\u011ferlendirilmek \u00fczere yurt i\u00e7inde teslimi&nbsp;<strong>ile yurt i\u00e7inden serbest b\u00f6lgelere yap\u0131lan teslimler<\/strong>&nbsp;ihracat say\u0131lmaz.<\/em>\u201d<\/p>\n\n\n\n<p>Madde ile, halihaz\u0131rda uygulaman\u0131n devam\u0131 mahiyetinde, serbest b\u00f6lgeye yap\u0131lan teslimlerin ihracat istisnas\u0131 kapsam\u0131nda olmad\u0131\u011f\u0131 hususu Kanuna a\u00e7\u0131k\u00e7a yaz\u0131lmak suretiyle olu\u015facak ihtilaflar\u0131n \u00f6n\u00fcne ge\u00e7ilmesi sa\u011flanmaktad\u0131r.<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>3) Ge\u00e7ici Maddenin S\u00fcresi Uzat\u0131lm\u0131\u015f ve Maddeye F\u0131kra Eklenmi\u015ftir.<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun ge\u00e7ici 6. maddesi a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n<p>\u201c31\/12\/2023 tarihine kadar, bu Kanuna ekli (IV) say\u0131l\u0131 listede yer alan 8517.12.00.00.11 G.T.\u0130.P. numaral\u0131 mallar\u0131n kar\u015f\u0131s\u0131nda g\u00f6sterilen orana g\u00f6re hesaplanan verginin, bu mallar\u0131n her bir adedi i\u00e7in&nbsp;160&nbsp;T\u00fcrk Liras\u0131ndan az olmas\u0131 halinde, orana g\u00f6re hesaplanan vergi yerine her bir adet i\u00e7in&nbsp;160&nbsp;T\u00fcrk Liras\u0131 vergi al\u0131n\u0131r. Cumhurba\u015fkan\u0131 bu tutar\u0131 s\u0131f\u0131ra kadar indirmeye, \u00fc\u00e7 kat\u0131na kadar art\u0131rmaya yetkilidir.\u201d<\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 45. maddesiyle s\u00f6z konusu madde a\u015fa\u011f\u0131daki gibi de\u011fi\u015ftirilmi\u015ftir:<\/p>\n\n\n\n<p>\u201c31\/12\/<strong>2028<\/strong>&nbsp;tarihine kadar, bu Kanuna ekli (IV) say\u0131l\u0131 listede yer alan 8517.12.00.00.11 G.T.\u0130.P. numaral\u0131 mallar\u0131n kar\u015f\u0131s\u0131nda g\u00f6sterilen orana g\u00f6re hesaplanan verginin, bu mallar\u0131n her bir adedi i\u00e7in&nbsp;160&nbsp;T\u00fcrk Liras\u0131ndan az olmas\u0131 halinde, orana g\u00f6re hesaplanan vergi yerine her bir adet i\u00e7in&nbsp;160&nbsp;T\u00fcrk Liras\u0131 vergi al\u0131n\u0131r. Cumhurba\u015fkan\u0131 bu tutar\u0131&nbsp;<strong>veya yeniden de\u011ferleme oran\u0131 uygulanmak suretiyle belirlenmi\u015f olan tutar\u0131<\/strong>&nbsp;s\u0131f\u0131ra kadar indirmeye, \u00fc\u00e7 kat\u0131na kadar art\u0131rmaya yetkilidir.\u201d<\/p>\n\n\n\n<p><strong>Bu maddede yer alan tutarlar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Hesaplanan tutar\u0131n 1 liray\u0131 a\u015fmayan kesirleri dikkate al\u0131nmaz.<\/strong>\u201c<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>X) \u015eans Oyunlar\u0131 Has\u0131lat\u0131ndan Al\u0131nan Vergi, Fon ve Paylar\u0131n D\u00fczenlenmesi Hakk\u0131nda Kanunu\u2019nda Yap\u0131lan De\u011fi\u015fiklikler<\/strong><strong><\/strong><\/p>\n\n\n\n<p>5602 say\u0131l\u0131 \u015eans Oyunlar\u0131 Has\u0131lat\u0131ndan Al\u0131nan Vergi, Fon ve Paylar\u0131n D\u00fczenlenmesi Hakk\u0131nda Kanunun 4. maddesinin ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n<p>\u201c<em>Her bir kurum ve kurulu\u015fun tertip etti\u011fi t\u00fcm \u015fans oyunlar\u0131 i\u00e7in bir takvim y\u0131l\u0131 i\u00e7inde \u00f6deyece\u011fi ikramiyelerin toplam\u0131, ayn\u0131 d\u00f6nemdeki has\u0131lat\u0131n\u0131n % 40\u2019\u0131ndan az %&nbsp;<strong>83<\/strong>\u2018\u00fcnden fazla olamaz. \u0130lgili kurum ve kurulu\u015flar, y\u0131ll\u0131k ikramiye ortalamalar\u0131 bu s\u0131n\u0131rlar i\u00e7erisinde kalmak kayd\u0131yla, tertip ettikleri her bir \u015fans oyunu i\u00e7in farkl\u0131 ikramiye oranlar\u0131 belirleyebilirler.<\/em>\u201d<\/p>\n\n\n\n<p>7491 say\u0131l\u0131 Kanun\u2019un 64. maddesiyle f\u0131krada yer alan \u201c%83\u2019\u00fcnden\u201d ibaresi \u201c%93\u2019\u00fcnden\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<p>Madde ile kurum ve kurulu\u015flar\u0131n tertip etti\u011fi t\u00fcm \u015fans oyunlar\u0131 i\u00e7in bir takvim y\u0131l\u0131 i\u00e7inde \u00f6deyece\u011fi ikramiyelerin toplam\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131na ili\u015fkin de\u011fi\u015fiklik yap\u0131lmas\u0131, bu ama\u00e7la ikramiye oran\u0131n\u0131n br\u00fct \u00fcst s\u0131n\u0131r\u0131n\u0131n %83\u2019den %93\u2019e \u00e7\u0131kar\u0131lmas\u0131 ve b\u00f6ylece hem yasa d\u0131\u015f\u0131 bahisle ticari a\u00e7\u0131dan etkin m\u00fccadele edilmesi hem de s\u00f6z konusu alandan elde edilen kamu geliri kayb\u0131n\u0131n \u00f6nlenmesi ama\u00e7lanmaktad\u0131r.<br>&nbsp;<\/p>\n\n\n\n<p>De\u011fi\u015fiklik 28.12.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Say\u0131: 2013\/107&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28\/12\/2023 VERG\u0130 KANUNLARINDA DE\u011e\u0130\u015e\u0130KL\u0130KLER YAPAN 7491 SAYILI KANUN YAYIMLANDI (7491 Say\u0131l\u0131&nbsp;Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun 28\/12\/2023 tarih, 32413 Say\u0131l\u0131 Resmi Gazete\u2019de Yay\u0131mlanm\u0131\u015ft\u0131r.) Yay\u0131mlanan kanun ile baz\u0131 vergi kanunlar\u0131nda de\u011fi\u015fiklikler yap\u0131lm\u0131\u015f olup, getirilen \u00f6nemli vergisel d\u00fczenlemeler a\u015fa\u011f\u0131da \u00f6zetlenmi\u015ftir: I) Gelir Vergisi Kanununda Yap\u0131lan De\u011fi\u015fiklikler 1) Sosyal \u0130\u00e7erik \u00dcreticili\u011fi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1449","post","type-post","status-publish","format-standard","hentry","category-kanun"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vergi Kanunlar\u0131nda De\u011fi\u015fiklikler Yapan 7491 Say\u0131l\u0131 Kanun Yay\u0131mland\u0131 - Taxperia YMM A.\u015e.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.taxperia.com.tr\/index.php\/2024\/12\/01\/vergi-kanunlarinda-degisiklikler-yapan-7491-sayili-kanun-yayimlandi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergi Kanunlar\u0131nda De\u011fi\u015fiklikler Yapan 7491 Say\u0131l\u0131 Kanun Yay\u0131mland\u0131 - Taxperia YMM A.\u015e.\" \/>\n<meta property=\"og:description\" content=\"Say\u0131: 2013\/107&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28\/12\/2023 VERG\u0130 KANUNLARINDA DE\u011e\u0130\u015e\u0130KL\u0130KLER YAPAN 7491 SAYILI KANUN YAYIMLANDI (7491 Say\u0131l\u0131&nbsp;Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun 28\/12\/2023 tarih, 32413 Say\u0131l\u0131 Resmi Gazete\u2019de Yay\u0131mlanm\u0131\u015ft\u0131r.) Yay\u0131mlanan kanun ile baz\u0131 vergi kanunlar\u0131nda de\u011fi\u015fiklikler yap\u0131lm\u0131\u015f olup, getirilen \u00f6nemli vergisel d\u00fczenlemeler a\u015fa\u011f\u0131da \u00f6zetlenmi\u015ftir: I) Gelir Vergisi Kanununda Yap\u0131lan De\u011fi\u015fiklikler 1) Sosyal \u0130\u00e7erik \u00dcreticili\u011fi [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.taxperia.com.tr\/index.php\/2024\/12\/01\/vergi-kanunlarinda-degisiklikler-yapan-7491-sayili-kanun-yayimlandi\/\" \/>\n<meta property=\"og:site_name\" content=\"Taxperia YMM A.\u015e.\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-01T21:53:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-11T21:46:35+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"40 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"http:\\\/\\\/www.taxperia.com.tr\\\/index.php\\\/2024\\\/12\\\/01\\\/vergi-kanunlarinda-degisiklikler-yapan-7491-sayili-kanun-yayimlandi\\\/#article\",\"isPartOf\":{\"@id\":\"http:\\\/\\\/www.taxperia.com.tr\\\/index.php\\\/2024\\\/12\\\/01\\\/vergi-kanunlarinda-degisiklikler-yapan-7491-sayili-kanun-yayimlandi\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/www.taxperia.com.tr\\\/#\\\/schema\\\/person\\\/cf26f17007b7c84507aaa82c36c6769d\"},\"headline\":\"Vergi Kanunlar\u0131nda De\u011fi\u015fiklikler Yapan 7491 Say\u0131l\u0131 Kanun Yay\u0131mland\u0131\",\"datePublished\":\"2024-12-01T21:53:20+00:00\",\"dateModified\":\"2025-05-11T21:46:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"http:\\\/\\\/www.taxperia.com.tr\\\/index.php\\\/2024\\\/12\\\/01\\\/vergi-kanunlarinda-degisiklikler-yapan-7491-sayili-kanun-yayimlandi\\\/\"},\"wordCount\":9269,\"publisher\":{\"@id\":\"https:\\\/\\\/www.taxperia.com.tr\\\/#organization\"},\"articleSection\":[\"Kanun\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"http:\\\/\\\/www.taxperia.com.tr\\\/index.php\\\/2024\\\/12\\\/01\\\/vergi-kanunlarinda-degisiklikler-yapan-7491-sayili-kanun-yayimlandi\\\/\",\"url\":\"http:\\\/\\\/www.taxperia.com.tr\\\/index.php\\\/2024\\\/12\\\/01\\\/vergi-kanunlarinda-degisiklikler-yapan-7491-sayili-kanun-yayimlandi\\\/\",\"name\":\"Vergi Kanunlar\u0131nda De\u011fi\u015fiklikler Yapan 7491 Say\u0131l\u0131 Kanun Yay\u0131mland\u0131 - 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