{"id":3201,"date":"2023-03-09T12:08:23","date_gmt":"2023-03-09T09:08:23","guid":{"rendered":"https:\/\/www.turkishpost.net\/ar\/?p=3201"},"modified":"2023-03-09T12:08:48","modified_gmt":"2023-03-09T09:08:48","slug":"sirketlerden-tek-seferlik-deprem-vergisi-alinacak","status":"publish","type":"post","link":"https:\/\/www.turkishpost.net\/ar\/sirketlerden-tek-seferlik-deprem-vergisi-alinacak\/","title":{"rendered":"\u015eirketlerden tek seferlik deprem vergisi al\u0131nacak"},"content":{"rendered":"<p><strong>(The Turkish Post) &#8211;<\/strong> TBMM Genel Kurulu\u2019nda yap\u0131land\u0131rma kanunu teklifinin birinci b\u00f6l\u00fcm\u00fcn\u00fcn g\u00f6r\u00fc\u015fmeleri tamamland\u0131. \u0130lk 12 maddenin kabul edildi\u011fi birinci b\u00f6l\u00fcmde, depremle ilgili tedbirlere ili\u015fkin \u00f6nergeler do\u011frultusunda de\u011fi\u015fiklik yap\u0131ld\u0131.<\/p>\n<p>Habert\u00fcrk\u2019\u00fcn aktard\u0131\u011f\u0131na g\u00f6re deprem nedeniyle 2022 y\u0131l\u0131 kurumlar vergisi beyannamesinde kurumlar kazanc\u0131ndan indirim konusu yap\u0131lan istisna ve indirim tutarlar\u0131 ile indirimli kurumlar vergisine tabi matrahlar\u0131 \u00fczerinden y\u00fczde 10 oran\u0131nda, yurtd\u0131\u015f\u0131ndan elde edilen kazan\u00e7lar i\u00e7in de y\u00fczde 5 oran\u0131nda tek seferlik ek vergi al\u0131nacak.<\/p>\n<p>Vergi d\u00f6nem kazan\u00e7lar\u0131 ili\u015fkilendirilmeyecek. \u0130lk taksidi kurumlar vergisinin \u00f6deme s\u00fcresi i\u00e7inde, ikinci taksidi bu s\u00fcreyi takip eden d\u00f6rd\u00fcnc\u00fc ayda \u00f6denecek. Bu vergi gider ve indirim olarak dikkati al\u0131namayacak ve hi\u00e7bir vergiden mahsup edilemeyecek. Deprem b\u00f6lgesindeki kurumlar vergisi m\u00fckellefleri ek vergiden muaf olacak.<\/p>\n<p>\u0130\u015fverenlerin depremzede i\u015f\u00e7iler i\u00e7in 31 Temmuz\u2019a kadar yapacaklar\u0131 50 bin liraya kadar olan ayni ve nakdi yard\u0131mlar vergi ve sosyal g\u00fcvenlik priminden muaf olacak.<\/p>\n<p>Depremde y\u0131k\u0131lan veya a\u011f\u0131r hasar g\u00f6ren binalar ile kullan\u0131lamaz duruma gelen ta\u015f\u0131tlara ili\u015fkin vergi bor\u00e7lar\u0131 silinecek, hacizler kald\u0131r\u0131lacak.<\/p>\n<p>Depremde \u00f6lenlerin miras\u00e7\u0131lar\u0131na kalan mallar ile bunlar\u0131n e\u015fine, \u00e7ocuklar\u0131na, anne ve babas\u0131na i\u015fverenlerce yap\u0131lan yard\u0131mlar veraset ve intikal vergisinden muaf tutulacak.<\/p>\n<p>Depremde \u00f6lenlerin miras\u00e7\u0131lar\u0131na hayat sigortalar\u0131 ile bireysel emeklilik sisteminden yap\u0131lan \u00f6demelerden vergi al\u0131nmayacak.<\/p>\n<p>Ek vergiyi kurumlar vergisi m\u00fckellefleri \u00f6deyecek. Gelir vergisi m\u00fckellefleri ek vergi \u00f6demeyecek. Ek vergi, 2022 y\u0131l\u0131 i\u00e7in verilecek kurumlar vergisi beyannamesinde indirim konusu yap\u0131lan indirim ve istisnalar \u00fczerinden al\u0131nacak.<\/p>\n<p>D\u00fczenleme kapsam\u0131na, 2022 y\u0131l\u0131 i\u00e7in verilecek kurumlar vergisi beyannamesinde istisna ve indirimleri bulunan 22 bin civar\u0131 m\u00fckellef girecek.<\/p>\n<p>M\u00fccbir sebep ilan edilen 11 il ve Sivas\u2019\u0131n G\u00fcr\u00fcn il\u00e7esindeki kurumlar vergisi m\u00fckellefleri ek vergi \u00f6demeyecek.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(The Turkish Post) &#8211; TBMM Genel Kurulu\u2019nda yap\u0131land\u0131rma kanunu teklifinin birinci b\u00f6l\u00fcm\u00fcn\u00fcn g\u00f6r\u00fc\u015fmeleri tamamland\u0131. \u0130lk 12 maddenin kabul edildi\u011fi birinci b\u00f6l\u00fcmde, depremle ilgili tedbirlere ili\u015fkin \u00f6nergeler do\u011frultusunda de\u011fi\u015fiklik yap\u0131ld\u0131. Habert\u00fcrk\u2019\u00fcn aktard\u0131\u011f\u0131na g\u00f6re deprem nedeniyle 2022 y\u0131l\u0131 kurumlar vergisi beyannamesinde kurumlar kazanc\u0131ndan indirim konusu yap\u0131lan istisna ve indirim tutarlar\u0131 ile indirimli kurumlar vergisine tabi matrahlar\u0131 \u00fczerinden [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3202,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jnews-multi-image_gallery":[],"jnews_single_post":{"source_name":"Diken","source_url":"https:\/\/www.diken.com.tr\/sirketlere-tek-seferlik-deprem-vergisi","via_name":"","via_url":"","override_template":"0","override":[{"template":"1","single_blog_custom":"","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"topbottom","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"0","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"0","show_post_reading_time":"1","post_reading_time_wpm":"300","show_zoom_button":"1","zoom_button_out_step":"4","zoom_button_in_step":"4","show_post_tag":"1","show_prev_next_post":"0","show_popup_post":"1","number_popup_post":"2","show_author_box":"1","show_post_related":"1","show_inline_post_related":"0"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-715","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo_enable":"0","sponsored_post_logo":"","sponsored_post_desc":"","disable_ad":"0"},"jnews_primary_category":{"id":"","hide":""},"jnews_override_bookmark_settings":{"override_bookmark_button":"0","override_show_bookmark_button":"0"},"jnews_social_meta":{"fb_title":"","fb_description":"","fb_image":"","twitter_title":"","twitter_description":"","twitter_image":""},"jnews_override_counter":{"override_view_counter":"0","view_counter_number":"0","override_share_counter":"0","share_counter_number":"0","override_like_counter":"0","like_counter_number":"0","override_dislike_counter":"0","dislike_counter_number":"0"},"footnotes":""},"categories":[2,1],"tags":[72,429,428,315],"class_list":["post-3201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-son-haberler","tag-deprem","tag-ek-vergi","tag-kurumlar-vergisi","tag-ust-manset"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/posts\/3201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/comments?post=3201"}],"version-history":[{"count":0,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/posts\/3201\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/media\/3202"}],"wp:attachment":[{"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/media?parent=3201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/categories?post=3201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/tags?post=3201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}