{"id":14728,"date":"2022-07-27T04:51:04","date_gmt":"2022-07-27T04:51:04","guid":{"rendered":"https:\/\/haberulus.net\/?p=14728"},"modified":"2022-07-27T04:51:04","modified_gmt":"2022-07-27T04:51:04","slug":"erdogan-imzaladi-kur-korumali-mevduata-kkm-vergi-istisnasi-uzatildi","status":"publish","type":"post","link":"https:\/\/haberulus.net\/?p=14728","title":{"rendered":"Erdo\u011fan imzalad\u0131: Kur Korumal\u0131 Mevduata (KKM) vergi istisnas\u0131 uzat\u0131ld\u0131"},"content":{"rendered":"<p><b>Mart bilan\u00e7osundan sonra, 30 Haziran 2022 tarihli bilan\u00e7oda yer alan yabanc\u0131 paralar\u0131 TL&#8217;ye \u00e7evirenler de, 3 ay TL hesab\u0131nda tutmalar\u0131 halinde faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar kurumlar vergisinden m\u00fcstesna tutulacak.<\/b><\/p>\n<p>Ne yapsa TL\u2019nin dolar kar\u015f\u0131s\u0131nda de\u011fer kayb\u0131n\u0131 \u00f6nleyemeyen AKP iktidar\u0131ndan bir ad\u0131m daha geldi.\u00a0 \u015eirketlerin kur korumal\u0131 mevduattan (KKM) elde etti\u011fi faiz ve k\u00e2r paylar\u0131 ile di\u011fer<br \/>kazan\u00e7larda kurumlar vergisi istinas\u0131 s\u00fcre uzat\u0131ld\u0131.<\/p>\n<p>31 Mart bilan\u00e7olar\u0131ndan sonra 30 Haziran bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131 TL\u2019ye \u00e7evirenlere de vergi indirimi getirildi.<\/p>\n<p>Resmi Gazete\u2019de bug\u00fcn yay\u0131mlanan ve Erdo\u011fan taraf\u0131ndan imzalanan 5872 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 \u015f\u00f6yle:<\/p>\n<p>\u201c5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun ge\u00e7ici 14\u2019\u00fcnc\u00fc maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan istisnan\u0131n, kurumlar\u0131n 30 Haziran 2022 tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar itibar\u0131yla da uygulanmas\u0131na, 5520 say\u0131l\u0131 Kanunun mezkur maddesi gere\u011fince karar verilmi\u015ftir.\u201d<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/i01.sozcucdn.com\/wp-content\/uploads\/2022\/07\/27\/cb-karar.jpg\" alt=\"\" title=\"\"><\/p>\n<p>Kararda at\u0131f yap\u0131lan kanun maddesi \u015f\u00f6yle:<\/p>\n<p><em>(4) (Ek:26\/5\/2022-7407\/12 md.)55 Kurumlar\u0131n 31\/3\/2022 tarihli bilan\u00e7olar\u0131nda yer<\/em><em>alan yabanc\u0131 paralar\u0131n\u0131 2022 y\u0131l\u0131 sonuna kadar T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na<\/em><em>d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evirmeleri ve<\/em><em>bu suretle elde edilen T\u00fcrk liras\u0131 varl\u0131\u011f\u0131 en az \u00fc\u00e7 ay vadeli T\u00fcrk liras\u0131 mevduat ve kat\u0131lma<\/em><em>hesaplar\u0131nda de\u011ferlendirmeleri durumunda s\u00f6z konusu hesaplar\u0131n d\u00f6nem sonu<\/em><em>de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r<\/em><em>paylar\u0131 ile di\u011fer kazan\u00e7lar kurumlar vergisinden m\u00fcstesnad\u0131r. Cumhurba\u015fkan\u0131<\/em><em>istisnay\u0131 30\/6\/2022 ve\/veya 30\/9\/2022 tarihli bilan\u00e7olarda yer alan yabanc\u0131 paralar itibar\u0131yla<\/em><em><em><em>da uygulatmaya yetkilidir.<\/em><\/em><\/em><\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mart bilan\u00e7osundan sonra, 30 Haziran 2022 tarihli bilan\u00e7oda yer alan yabanc\u0131 paralar\u0131 TL&#8217;ye \u00e7evirenler de, 3 ay TL hesab\u0131nda tutmalar\u0131 halinde &#8230;<\/p>\n","protected":false},"author":1,"featured_media":14729,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[128,3952,50],"class_list":["post-14728","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-128","tag-kurumlar","tag-vergi"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/14728","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14728"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/14728\/revisions"}],"predecessor-version":[{"id":14730,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/14728\/revisions\/14730"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/14729"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}