{"id":80389,"date":"2023-04-25T05:51:03","date_gmt":"2023-04-25T05:51:03","guid":{"rendered":"https:\/\/haberulus.net\/?p=80389"},"modified":"2023-04-25T05:51:03","modified_gmt":"2023-04-25T05:51:03","slug":"kkmde-kurumlar-vergisi-istisnasi-yabanci-paralar-icin-de-uygulanacak","status":"publish","type":"post","link":"https:\/\/haberulus.net\/?p=80389","title":{"rendered":"KKM\u2019de kurumlar vergisi istisnas\u0131 yabanc\u0131 paralar i\u00e7in de uygulanacak"},"content":{"rendered":"<p>Kurumlar vergisi kanununun ge\u00e7ici 14. maddesiyle d\u00fczenlenen kurumlar vergisi istisnas\u0131, \u015firketlerin bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar i\u00e7in de uygulanacak.<\/p>\n<p>Resmi Gazete\u2019nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mlanan konuya ili\u015fkin Cumhurba\u015fkan\u0131 karar\u0131na g\u00f6re, s\u00f6z konusu istisna, \u015firketlerin 31 Mart tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar itibar\u0131yla da uygulanacak.<\/p>\n<p><b>\u015e\u0130RKETLER\u0130N KKM\u2019DEN SA\u011eLADI\u011eI KAZAN\u00c7LARI \u0130\u00c7ER\u0130YOR<\/b><\/p>\n<p>Kurumlar vergisi kanunu ge\u00e7ici 14. maddesiyle getirilen d\u00fczenleme, \u015firketlerin en az 3 ay vadeli kur korumal\u0131 mevduatlar\u0131ndan (KKM) elde edilen kazan\u00e7lar\u0131, kur fark\u0131 kazan\u00e7lar\u0131 ile faiz ve k\u00e2r pay\u0131 kazan\u00e7lar\u0131n\u0131n kurumlar vergisinden muaf tutulmas\u0131na y\u00f6nelik h\u00fck\u00fcmler i\u00e7eriyor.<\/p>\n<p>Madde h\u00fckm\u00fc gere\u011fince; Cumhurba\u015fkan\u0131\u2019n\u0131n, bu istisnay\u0131 31 Aral\u0131k tarihine kadar her bir ge\u00e7ici vergi veya y\u0131ll\u0131k hesap d\u00f6nemleri sonu itibar\u0131yla kurumlar\u0131n bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar i\u00e7in ayr\u0131 ayr\u0131 veya birlikte uygulatmaya yetkisi bulunuyor. (REUTERS)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kurumlar vergisi kanununun ge\u00e7ici 14. maddesiyle d\u00fczenlenen kurumlar vergisi istisnas\u0131, \u015firketlerin bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar i\u00e7in de uygulanacak.<\/p>\n","protected":false},"author":1,"featured_media":80390,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[3952,50],"class_list":["post-80389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-kurumlar","tag-vergi"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/80389","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=80389"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/80389\/revisions"}],"predecessor-version":[{"id":80391,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/80389\/revisions\/80391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/80390"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=80389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=80389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=80389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}