Sermaye \u015firketlerinin nakdi sermaye art\u0131\u015flar\u0131n\u0131n yurt d\u0131\u015f\u0131ndan getirilen nakitle kar\u015f\u0131lanan k\u0131sm\u0131 i\u00e7in kurumlar vergisi indirim oran\u0131 y\u00fczde 75 olarak uygulanacak.<\/p>\n
Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n (G\u0130B) kurumlar vergisi genel tebli\u011finde, kurumlar vergisi kanununda ve di\u011fer kanunlarla yap\u0131lan de\u011fi\u015fikliklere paralel d\u00fczenlemeler i\u00e7eren tebli\u011fi Resmi Gazete\u2019nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mland\u0131.<\/p>\n
D\u00fczenlemeye g\u00f6re, finans, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6steren kurumlar ile kamu iktisadi te\u015febb\u00fcsleri hari\u00e7 olmak \u00fczere sermaye \u015firketlerinin kurumlar vergisi indiriminden 5 Temmuz 2022 tarihi esas al\u0131narak 5 hesap d\u00f6nemi i\u00e7in ayr\u0131 ayr\u0131 yararlanabilecek. \u00d6nceki uygulamada \u015firketler, indirimden her bir hesap d\u00f6nemi i\u00e7in bir defa yararlanabiliyordu.<\/p>\n
\u2018YILLIK HESAP D\u00d6NEM\u0130\u2019 OLARAK DE\u011e\u0130\u015eT\u0130R\u0130LD\u0130<\/b><\/p>\n
D\u00fczenlemeyle ayr\u0131ca, indirim tutar\u0131n\u0131n hesaplanmas\u0131na esas tutulan sadece d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemi \u201cy\u0131ll\u0131k hesap d\u00f6nemi\u201d olarak de\u011fi\u015ftirildi.<\/p>\n
Tebli\u011fle, \u0130stanbul Finans Merkezi\u2019nde faaliyette bulunan \u015firket veya \u015fubelerin, yurt d\u0131\u015f\u0131ndan sat\u0131n al\u0131nan mallar\u0131 T\u00fcrkiye\u2019ye getirilmeksizin yurt d\u0131\u015f\u0131nda satmalar\u0131ndan veya yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015fen mal al\u0131m sat\u0131mlar\u0131na arac\u0131l\u0131k etmelerinden elde ettikleri kazan\u00e7lar\u0131na uygulanan y\u00fczde 50 oran\u0131ndaki kurumlar vergisi indirimi kapsam\u0131na girebilmeleri i\u00e7in gereken \u015fartlar belirlendi.<\/p>\n
Buna g\u00f6re, kurumlar\u0131n indirimden yararlanabilmeleri i\u00e7in; yukar\u0131daki kapsamda elde ettikleri kazanc\u0131, elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmi\u015f olmas\u0131, arac\u0131l\u0131k faaliyetine ili\u015fkin mallar\u0131n sat\u0131c\u0131s\u0131 ve al\u0131c\u0131s\u0131n\u0131n T\u00fcrkiye\u2019de olmamas\u0131 gerekiyor. (REUTERS)<\/p>\n","protected":false},"excerpt":{"rendered":"
Sermaye \u015firketlerinin nakdi sermaye art\u0131\u015flar\u0131n\u0131n yurt d\u0131\u015f\u0131ndan getirilen nakitle kar\u015f\u0131lanan k\u0131sm\u0131 i\u00e7in kurumlar vergisi indirim oran\u0131 y\u00fczde 75 olarak uygulanacak.<\/p>\n","protected":false},"author":1,"featured_media":72829,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[3841,10655],"class_list":["post-72828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-indirim","tag-kurumlar-vergisi"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/72828","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=72828"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/72828\/revisions"}],"predecessor-version":[{"id":72830,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/72828\/revisions\/72830"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/72829"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}