{"id":3986,"date":"2022-01-29T13:22:09","date_gmt":"2022-01-29T10:22:09","guid":{"rendered":"https:\/\/www.karekod.org\/blog\/?p=3986"},"modified":"2025-01-12T20:38:26","modified_gmt":"2025-01-12T17:38:26","slug":"yeni-vergi-usul-kanunu","status":"publish","type":"post","link":"https:\/\/www.karekod.org\/blog\/yeni-vergi-usul-kanunu\/","title":{"rendered":"Yeni Vergi Usul Kanunu ile Kurumlar Vergisi Kanunu"},"content":{"rendered":"\n<p>Vergi usul kanunu ile kurumlar vergisi kanunda de\u011fi\u015fiklik yap\u0131lmas\u0131na dair kanun Resmi Gazete&#8217;de yay\u0131mland\u0131. \u0130lgili kanun de\u011fi\u015fikli\u011fi 29 Ocak 2022 Cumartesi g\u00fcn\u00fc y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"943\" src=\"https:\/\/www.karekod.org\/blog\/wp-content\/uploads\/2022\/01\/yeni-vergi-kanunu-resmi-gazete-1024x943.jpg\" alt=\"Yeni vergi usul kanunu\" class=\"wp-image-3988\" srcset=\"https:\/\/www.karekod.org\/blog\/wp-content\/uploads\/2022\/01\/yeni-vergi-kanunu-resmi-gazete-1024x943.jpg 1024w, https:\/\/www.karekod.org\/blog\/wp-content\/uploads\/2022\/01\/yeni-vergi-kanunu-resmi-gazete-300x276.jpg 300w, https:\/\/www.karekod.org\/blog\/wp-content\/uploads\/2022\/01\/yeni-vergi-kanunu-resmi-gazete-768x707.jpg 768w, https:\/\/www.karekod.org\/blog\/wp-content\/uploads\/2022\/01\/yeni-vergi-kanunu-resmi-gazete-730x672.jpg 730w, https:\/\/www.karekod.org\/blog\/wp-content\/uploads\/2022\/01\/yeni-vergi-kanunu-resmi-gazete-350x322.jpg 350w, https:\/\/www.karekod.org\/blog\/wp-content\/uploads\/2022\/01\/yeni-vergi-kanunu-resmi-gazete-1100x1013.jpg 1100w, https:\/\/www.karekod.org\/blog\/wp-content\/uploads\/2022\/01\/yeni-vergi-kanunu-resmi-gazete.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Yeni vergi usul kanunu<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"7352-vergi-usul-kanunu-ile-kurumlar-vergisi-kanununda-degisiklik-yapilmasina-dair-kanun\">7352 Vergi Usul Kanunu ile Kurumlar Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/h2>\n\n\n\n<p><strong><u>Kanun No. 7352<\/u><\/strong><strong>&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Kabul Tarihi:&nbsp;20\/1\/2022<\/u><\/strong><\/p>\n\n\n\n<p><strong>MADDE 1 \u2013&nbsp;<\/strong>4\/1\/1961&nbsp;tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununa a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n\n\n\n<p>\u201cGE\u00c7\u0130C\u0130 MADDE 33 \u2013 Ge\u00e7ici vergi d\u00f6nemleri de&nbsp;dahil&nbsp;olmak \u00fczere 2021 ve 2022 hesap d\u00f6nemleri (kendilerine \u00f6zel hesap d\u00f6nemi tayin edilenlerde 2022 ve 2023 y\u0131l\u0131nda biten hesap d\u00f6nemleri itibar\u0131yla) ile 2023 hesap d\u00f6nemi ge\u00e7ici vergi d\u00f6nemlerinde m\u00fckerrer 298 inci madde kapsam\u0131ndaki enflasyon d\u00fczeltmesine ili\u015fkin \u015fartlar\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n mali tablolar enflasyon d\u00fczeltmesine tabi tutulmaz.<\/p>\n\n\n\n<p>M\u00fckerrer 298 inci maddenin (\u00c7) f\u0131kras\u0131 uygulamas\u0131 a\u00e7\u0131s\u0131ndan, birinci f\u0131krada enflasyon d\u00fczeltmesi yap\u0131lmayaca\u011f\u0131 belirtilen d\u00f6nemler enflasyon d\u00fczeltmesi \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fmedi\u011fi d\u00f6nem olarak de\u011ferlendirilir.<\/p>\n\n\n\n<p>31\/12\/2023&nbsp;tarihli mali tablolar, enflasyon d\u00fczeltmesi \u015fartlar\u0131n\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n enflasyon d\u00fczeltmesine tabi tutulur. Yap\u0131lan enflasyon d\u00fczeltmesinden kaynaklanan k\u00e2r\/zarar fark\u0131 ge\u00e7mi\u015f y\u0131llar k\u00e2r\/zarar\u0131 hesab\u0131nda g\u00f6sterilir. Bu \u015fekilde tespit edilen ge\u00e7mi\u015f y\u0131l k\u00e2r\u0131 vergiye tabi tutulmaz, ge\u00e7mi\u015f y\u0131l zarar\u0131 zarar olarak kabul edilmez.<\/p>\n\n\n\n<p>Bu maddenin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fck\u00fcmleri, m\u00fckerrer 298 inci maddenin (A) f\u0131kras\u0131n\u0131n (9) numaral\u0131 bendi kapsam\u0131nda olan m\u00fckellefler bak\u0131m\u0131ndan ge\u00e7erli de\u011fildir.<\/p>\n\n\n\n<p>Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/p>\n\n\n\n<p><strong>MADDE 2 \u2013<\/strong>&nbsp;13\/6\/2006&nbsp;tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununa a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n\n\n\n<p>\u201cGE\u00c7\u0130C\u0130 MADDE 14- (1)&nbsp;14\/1\/1970&nbsp;tarihli ve 1211 say\u0131l\u0131 <a href=\"https:\/\/www.karekod.org\/blog\/turkiye-son-yillarin-en-soguk-hava-dalgasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00fcrkiye<\/a> Cumhuriyet Merkez Bankas\u0131 Kanununun 4 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (I) numaral\u0131 bendinin (g) alt bendi h\u00fckm\u00fcne istinaden T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen hesaplar ile ilgili olarak; kurumlar\u0131n 31\/12\/2021 tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131, d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemine ili\u015fkin beyannamenin verilme tarihine kadar T\u00fcrk liras\u0131na \u00e7evirmeleri ve bu suretle elde edilen T\u00fcrk liras\u0131 varl\u0131\u011f\u0131, bu kapsamda a\u00e7\u0131lan en az \u00fc\u00e7 ay vadeli T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda a\u015fa\u011f\u0131da belirtilen kazan\u00e7lar kurumlar vergisinden m\u00fcstesnad\u0131r:<\/p>\n\n\n\n<p>a) Bu f\u0131kra kapsam\u0131ndaki yabanc\u0131 paralar\u0131n d\u00f6nem sonu de\u011ferlemesinden kaynaklanan kur fark\u0131 kazan\u00e7lar\u0131n\u0131n&nbsp;1\/10\/2021&nbsp;ila 31\/12\/2021 tarihleri aras\u0131ndaki d\u00f6neme isabet eden k\u0131sm\u0131,<\/p>\n\n\n\n<p>b) 2021 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemine ili\u015fkin beyannamenin verilme tarihine kadar T\u00fcrk liras\u0131na \u00e7evrilen hesaplarla ilgili olu\u015fan kur fark\u0131 kazan\u00e7lar\u0131 ile s\u00f6z konusu hesaplardan d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar.<\/p>\n\n\n\n<p>(2) Birinci f\u0131kra kapsam\u0131na girmemekle birlikte, kurumlar\u0131n&nbsp;31\/12\/2021&nbsp;tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131 2022 y\u0131l\u0131 sonuna kadar T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evirmeleri ve 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 hesaplar\u0131nda de\u011ferlendirmeleri durumunda olu\u015fan kur fark\u0131 kazan\u00e7lar\u0131n\u0131n, ge\u00e7ici vergi d\u00f6nemi sonu de\u011ferlemesiyle T\u00fcrk liras\u0131na \u00e7evrildi\u011fi tarih aras\u0131na isabet eden k\u0131sm\u0131 ile d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar kurumlar vergisinden m\u00fcstesnad\u0131r.<\/p>\n\n\n\n<p>(3) Kurumlar\u0131n&nbsp;31\/12\/2021&nbsp;tarihli bilan\u00e7olar\u0131nda yer alan alt\u0131n hesab\u0131 ile bu tarihten sonra a\u00e7\u0131lacak i\u015flenmi\u015f ve hurda alt\u0131n kar\u015f\u0131l\u0131\u011f\u0131 alt\u0131n hesab\u0131 bakiyelerini 2022 y\u0131l\u0131 sonuna kadar T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm fiyat\u0131 \u00fczerinden T\u00fcrk liras\u0131na \u00e7evirmeleri ve 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 hesaplar\u0131nda de\u011ferlendirmeleri durumunda T\u00fcrk liras\u0131na \u00e7evrildi\u011fi tarihte olu\u015fan kazan\u00e7lar ile d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar kurumlar vergisinden m\u00fcstesnad\u0131r.<\/p>\n\n\n\n<p>(4) Bu maddede \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde d\u00f6n\u00fc\u015f\u00fcm kuru\/fiyat\u0131 \u00fczerinden T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na \u00e7evrilen yabanc\u0131 paralar ile alt\u0131n hesaplar\u0131na ili\u015fkin olarak bu istisnayla s\u0131n\u0131rl\u0131 olmak \u00fczere Kanunun 5 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fckm\u00fc uygulanmaz.<\/p>\n\n\n\n<p>(5) Bu maddenin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131nda yer alan istisna h\u00fck\u00fcmleri, ayn\u0131 \u015fartlarla ge\u00e7erli olmak \u00fczere bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinin kazan\u00e7lar\u0131 hakk\u0131nda da uygulan\u0131r.<\/p>\n\n\n\n<p>(6) T\u00fcrk liras\u0131 mevduat veya kat\u0131lma hesab\u0131ndan vadeden \u00f6nce \u00e7ekim yap\u0131lmas\u0131 durumunda bu madde kapsam\u0131nda istisna edilen tutarlar nedeniyle zaman\u0131nda tahakkuk ettirilmeyen vergiler, vergi&nbsp;ziya\u0131&nbsp;cezas\u0131 kesilmek suretiyle gecikme faiziyle birlikte tahsil olunur.\u201d<\/p>\n\n\n\n<p><strong>MADDE 3 \u2013<\/strong>&nbsp;Bu Kanun yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n\n\n\n<p><strong>MADDE 4 \u2013&nbsp;<\/strong>Bu Kanun h\u00fck\u00fcmlerini Cumhurba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n\n\n\n<p>28\/01\/2022<\/p>\n\n\n\n<p>7352 Vergi Usul Kanunu ile Kurumlar Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi usul kanunu ile kurumlar vergisi kanunda de\u011fi\u015fiklik yap\u0131lmas\u0131na dair kanun Resmi Gazete&#8217;de yay\u0131mland\u0131. \u0130lgili kanun de\u011fi\u015fikli\u011fi 29 Ocak 2022 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3987,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3958],"tags":[1607,1606],"class_list":["post-3986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-resmi-gazete","tag-yeni-vergi-usul-kanunu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Yeni Vergi Usul Kanunu ile Kurumlar Vergisi Kanunu - Karekod Blog<\/title>\n<meta name=\"description\" content=\"Yeni Vergi Usul Kanunu, 7352 Vergi Usul Kanunu ile Kurumlar Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Resmi Gazete&#039;de yay\u0131mland\u0131.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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