<\/p>
\u00a0<\/span><\/p> Yap\u0131land\u0131rma kanunu y\u00fcr\u00fcrl\u00fc\u011fe girdi. 7440 no\u2019lu kanunun TBMM Genel Kurul g\u00f6r\u00fc\u015fmeleri s\u0131ras\u0131nda deprem hasarlar\u0131n\u0131n azalt\u0131lmas\u0131na ili\u015fkin d\u00fczenlemeleri de i\u00e7eren \u00f6nemli eklemeler yap\u0131ld\u0131. Bu yaz\u0131m\u0131zda 2022 y\u0131l\u0131 i\u00e7in getirilen matrah art\u0131r\u0131m\u0131 d\u00fczenlemesini a\u00e7\u0131klamaya \u00e7al\u0131\u015faca\u011f\u0131z.\u00a0<\/span><\/p> \u00a0<\/span><\/p> MATRAH ARTIRIMI<\/span><\/strong><\/p> \u00a0<\/span><\/p> Kanun teklifinde matrah art\u0131r\u0131m\u0131na ili\u015fkin d\u00fczenleme yer al\u0131yordu. Sadece 2022 y\u0131l\u0131 kapsamda de\u011fildi. Genel Kurul g\u00f6r\u00fc\u015fmelerinin son g\u00fcn\u00fcnde kanuna bir ge\u00e7ici madde eklenerek 2022 y\u0131l\u0131 da matrah art\u0131r\u0131m\u0131 kapsam\u0131na al\u0131nd\u0131. Temel prensip, gelir ve kurumlar vergisi m\u00fckelleflerinin 2022 y\u0131l\u0131nda beyan edecekleri matrahlar\u0131n\u0131 y\u00fczde 25 art\u0131rmalar\u0131 olmakla beraber hen\u00fcz beyannamelerin verilmemi\u015f olmas\u0131 nedeniyle baz\u0131 kontroller konulmu\u015ftur. Bu kontrol, ana hatt\u0131yla ve yasada yer alan \u015fekliyle 2021 y\u0131l\u0131 beyan\u0131na ve 2022 y\u0131l\u0131 ge\u00e7ici vergi beyanlar\u0131na ba\u011flanm\u0131\u015ft\u0131r. Bu s\u0131n\u0131rlamalar \u015f\u00f6yledir.<\/span><\/p> \u00a0<\/span><\/p> * \u201c2021 takvim y\u0131l\u0131nda beyan edilen matrah\u0131n y\u00fczde 122,93 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar ile 2022 takvim y\u0131l\u0131 \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6neminde beyan edilen matrah\u0131n y\u00fczde 40 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar\u0131n y\u00fcksek olan\u0131ndan az olmamas\u0131 \u015fartt\u0131r.\u201d<\/span><\/p> \u00a0<\/span><\/p> * \u201c \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemi gelir veya kurumlar vergisi beyannamesinin verilmemi\u015f olmas\u0131 halinde; ikinci ge\u00e7ici vergilendirme d\u00f6nemi beyannamesinde beyan edilen matrah\u0131n y\u00fczde 100 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar, sadece birinci ge\u00e7ici vergilendirme d\u00f6nemi beyannamesinin verilmi\u015f olmas\u0131 halinde bu beyannamede beyan edilen matrah\u0131n y\u00fczde 300 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar\u201d 2021 y\u0131l\u0131nda beyan edilen tutar\u0131n art\u0131r\u0131lmas\u0131 ile bulunan tutar ile k\u0131yaslanacakt\u0131r.<\/span><\/p> \u00a0<\/span><\/p> Bu m\u00fckellefler ile bu \u015fartlara sahip olmayan m\u00fckellefler bak\u0131m\u0131ndan art\u0131r\u0131lacak asgari matrah tutarlar\u0131 da maddede belirtilmi\u015ftir.\u00a0<\/span><\/p> \u00a0<\/span><\/p> Asgari matrah tutarlar\u0131:<\/span><\/p> \u00a0<\/span><\/p> * \u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutanlar i\u00e7in 105 bin TL<\/span><\/p> \u00a0<\/span><\/p> * Bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar ile serbest meslek erbab\u0131 i\u00e7in 200 bin TL<\/span><\/p> \u00a0<\/span><\/p> * Kurumlar vergisi m\u00fckellefleri i\u00e7in 500 bin TL<\/span><\/p> \u00a0<\/span><\/p> Asgari matrah tutarlar\u0131ndan yararlanacak olanlar;<\/span><\/p> \u00a0<\/span><\/p> * 2021 takvim y\u0131l\u0131 ve 2022 y\u0131l\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemine ili\u015fkin gelir veya kurumlar vergisi beyannamelerinde zarar beyan edilmi\u015f olmas\u0131.<\/span><\/p> \u00a0<\/span><\/p> * \u0130ndirim ve istisnalar nedeniyle matrah olu\u015fmamas\u0131.\u00a0<\/span><\/p> \u00a0<\/span><\/p> * Faaliyet ve gelirlerini vergi dairesinin bilgisi d\u0131\u015f\u0131nda b\u0131rakanlar dahil, bu d\u00f6nemlerde hi\u00e7 beyanname verilmemi\u015f olmas\u0131.\u00a0<\/span><\/p> 2022 y\u0131l\u0131nda matrah art\u0131r\u0131m\u0131nda bulunacak olan m\u00fckelleflerin cari d\u00f6nemlerinde zarar dahi olsa bu zararlar\u0131n tamam\u0131 izleyen d\u00f6nemlerde gelir veya kurumlar vergisi matrahlar\u0131ndan indirilemeyecek ve \u00f6denen ge\u00e7ici vergiler de iade edilmeyecek.\u00a0<\/span><\/p> \u00a0<\/span><\/p> STOPAJ VE KDV MATRAH ARTIRIMLARI<\/span><\/strong><\/p> \u00a0<\/span><\/p> \u00dccretlerden, menkul ve gayrimenkul sermaye iratlar\u0131ndan ve serbest meslek erbab\u0131ndan yap\u0131lmas\u0131 gereken stopajlardan sorumlu tutulmamak i\u00e7in y\u0131l i\u00e7inde yap\u0131lan stopajlar\u0131n y\u00fczde 2\u2019si,\u00a0<\/span><\/p> \u00a0<\/span><\/p> Y\u0131llara sari in\u015faat onar\u0131m i\u015fleri yapanlara yap\u0131lan hakkedi\u015f \u00f6demeleri \u00fczerinden y\u00fczde 1,<\/span><\/p> \u00a0<\/span><\/p> Zirai stopajlar ile vergiden muaf esnafa yap\u0131lan \u00f6demelerdeki stopajlarda stopaj yap\u0131lan tutar\u0131n y\u00fczde 25\u2019i kadar ilave stopaj yap\u0131lmas\u0131 suretiyle art\u0131r\u0131mda bulunabilirler.\u00a0<\/span><\/p> \u00a0<\/span><\/p> Y\u0131l i\u00e7erisinde beyan edilen has\u0131lat KDV tutar\u0131n\u0131n y\u00fczde 2\u2019si oran\u0131nda KDV beyan edip \u00f6demek suretiyle de KDV matrah art\u0131r\u0131m\u0131ndan yararlan\u0131labilecek.<\/span><\/p> \u00a0<\/span><\/p> Matrah art\u0131r\u0131m\u0131ndan yararlan\u0131lmas\u0131n\u0131n sa\u011flad\u0131\u011f\u0131 en temel avantaj, matrah art\u0131r\u0131m\u0131 yap\u0131lan d\u00f6nemler ve vergi t\u00fcrleri itibar\u0131yla inceleme ve tarhiyat yap\u0131lamamas\u0131d\u0131r.\u00a0<\/span><\/p> \u00a0<\/span><\/p> D\u0130\u011eER GEL\u0130R VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130<\/span><\/strong><\/p> \u00a0<\/span><\/p> Di\u011fer gelir vergisi m\u00fckellefleri i\u00e7in art\u0131r\u0131lacak asgari matrah tutarlar\u0131 ayr\u0131ca belirtilmemi\u015f olmakla beraber maddede h\u00fck\u00fcm bulunmayan konularda 5. madde h\u00fck\u00fcmleri ge\u00e7erlidir denilmi\u015ftir. Buna g\u00f6re; gayrimenkul sermaye irad\u0131 m\u00fckellefleri i\u00e7in 80 bin TL, \u00fccret ve di\u011fer kazan\u00e7 ve irat m\u00fckellefleri i\u00e7in 105 bin TL asgari matrah tutarlar\u0131 olacakt\u0131r.\u00a0<\/span><\/p> \u00a0<\/span><\/p> EK VERG\u0130 \u0130NCELEMELER\u0130 SAKLI<\/span><\/strong><\/p> \u00a0<\/span><\/strong><\/p> 2022 y\u0131l\u0131 matrah art\u0131r\u0131m\u0131nda bulunanlar i\u00e7in do\u011fal olarak bir istisnai d\u00fczenleme de yap\u0131lm\u0131\u015ft\u0131r. O da deprem nedeniyle olu\u015fan maddi kay\u0131plar\u0131n giderilmesi amac\u0131yla yasan\u0131n genel kurul g\u00f6r\u00fc\u015fmeleri s\u0131ras\u0131nda eklenen ge\u00e7ici bir madde ile kurumlar vergisi m\u00fckellefleri i\u00e7in getirilen y\u00fczde 5 ve y\u00fczde 10 oran\u0131ndaki ek vergiye ili\u015fkin inceleme ve tarhiyat yap\u0131labilmesi hakk\u0131 sakl\u0131 tutulmu\u015ftur. Prensip olarak kurumlar\u0131n kurumlar vergisinden istisna edilen kazan\u00e7lar\u0131 i\u00e7in getirilen ve tamamen yeni ve bir defal\u0131k olmakla beraber baz\u0131 tart\u0131\u015fmalar\u0131 bar\u0131nd\u0131ran bu d\u00fczenlemeyi ayr\u0131 bir yaz\u0131 konusu yapaca\u011f\u0131z.<\/span><\/p>","slug":"2022-yili-matrah-artirimi-","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":3017,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":38089,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":37963,"locale":"tr","category_id":73,"title":"2022 y\u0131l\u0131 matrah art\u0131r\u0131m\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":"OSMAN ARIO\u011eLU","content":" \u00a0<\/span><\/p> Yap\u0131land\u0131rma kanunu y\u00fcr\u00fcrl\u00fc\u011fe girdi. 7440 no\u2019lu kanunun TBMM Genel Kurul g\u00f6r\u00fc\u015fmeleri s\u0131ras\u0131nda deprem hasarlar\u0131n\u0131n azalt\u0131lmas\u0131na ili\u015fkin d\u00fczenlemeleri de i\u00e7eren \u00f6nemli eklemeler yap\u0131ld\u0131. Bu yaz\u0131m\u0131zda 2022 y\u0131l\u0131 i\u00e7in getirilen matrah art\u0131r\u0131m\u0131 d\u00fczenlemesini a\u00e7\u0131klamaya \u00e7al\u0131\u015faca\u011f\u0131z.\u00a0<\/span><\/p> \u00a0<\/span><\/p> MATRAH ARTIRIMI<\/span><\/strong><\/p> \u00a0<\/span><\/p> Kanun teklifinde matrah art\u0131r\u0131m\u0131na ili\u015fkin d\u00fczenleme yer al\u0131yordu. Sadece 2022 y\u0131l\u0131 kapsamda de\u011fildi. Genel Kurul g\u00f6r\u00fc\u015fmelerinin son g\u00fcn\u00fcnde kanuna bir ge\u00e7ici madde eklenerek 2022 y\u0131l\u0131 da matrah art\u0131r\u0131m\u0131 kapsam\u0131na al\u0131nd\u0131. Temel prensip, gelir ve kurumlar vergisi m\u00fckelleflerinin 2022 y\u0131l\u0131nda beyan edecekleri matrahlar\u0131n\u0131 y\u00fczde 25 art\u0131rmalar\u0131 olmakla beraber hen\u00fcz beyannamelerin verilmemi\u015f olmas\u0131 nedeniyle baz\u0131 kontroller konulmu\u015ftur. Bu kontrol, ana hatt\u0131yla ve yasada yer alan \u015fekliyle 2021 y\u0131l\u0131 beyan\u0131na ve 2022 y\u0131l\u0131 ge\u00e7ici vergi beyanlar\u0131na ba\u011flanm\u0131\u015ft\u0131r. Bu s\u0131n\u0131rlamalar \u015f\u00f6yledir.<\/span><\/p> \u00a0<\/span><\/p> * \u201c2021 takvim y\u0131l\u0131nda beyan edilen matrah\u0131n y\u00fczde 122,93 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar ile 2022 takvim y\u0131l\u0131 \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6neminde beyan edilen matrah\u0131n y\u00fczde 40 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar\u0131n y\u00fcksek olan\u0131ndan az olmamas\u0131 \u015fartt\u0131r.\u201d<\/span><\/p> \u00a0<\/span><\/p> * \u201c \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemi gelir veya kurumlar vergisi beyannamesinin verilmemi\u015f olmas\u0131 halinde; ikinci ge\u00e7ici vergilendirme d\u00f6nemi beyannamesinde beyan edilen matrah\u0131n y\u00fczde 100 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar, sadece birinci ge\u00e7ici vergilendirme d\u00f6nemi beyannamesinin verilmi\u015f olmas\u0131 halinde bu beyannamede beyan edilen matrah\u0131n y\u00fczde 300 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunan tutar\u201d 2021 y\u0131l\u0131nda beyan edilen tutar\u0131n art\u0131r\u0131lmas\u0131 ile bulunan tutar ile k\u0131yaslanacakt\u0131r.<\/span><\/p> \u00a0<\/span><\/p> Bu m\u00fckellefler ile bu \u015fartlara sahip olmayan m\u00fckellefler bak\u0131m\u0131ndan art\u0131r\u0131lacak asgari matrah tutarlar\u0131 da maddede belirtilmi\u015ftir.\u00a0<\/span><\/p> \u00a0<\/span><\/p> Asgari matrah tutarlar\u0131:<\/span><\/p> \u00a0<\/span><\/p> * \u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutanlar i\u00e7in 105 bin TL<\/span><\/p> \u00a0<\/span><\/p> * Bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar ile serbest meslek erbab\u0131 i\u00e7in 200 bin TL<\/span><\/p> \u00a0<\/span><\/p> * Kurumlar vergisi m\u00fckellefleri i\u00e7in 500 bin TL<\/span><\/p> \u00a0<\/span><\/p> Asgari matrah tutarlar\u0131ndan yararlanacak olanlar;<\/span><\/p> \u00a0<\/span><\/p> * 2021 takvim y\u0131l\u0131 ve 2022 y\u0131l\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemine ili\u015fkin gelir veya kurumlar vergisi beyannamelerinde zarar beyan edilmi\u015f olmas\u0131.<\/span><\/p> \u00a0<\/span><\/p> * \u0130ndirim ve istisnalar nedeniyle matrah olu\u015fmamas\u0131.\u00a0<\/span><\/p> \u00a0<\/span><\/p> * Faaliyet ve gelirlerini vergi dairesinin bilgisi d\u0131\u015f\u0131nda b\u0131rakanlar dahil, bu d\u00f6nemlerde hi\u00e7 beyanname verilmemi\u015f olmas\u0131.\u00a0<\/span><\/p> 2022 y\u0131l\u0131nda matrah art\u0131r\u0131m\u0131nda bulunacak olan m\u00fckelleflerin cari d\u00f6nemlerinde zarar dahi olsa bu zararlar\u0131n tamam\u0131 izleyen d\u00f6nemlerde gelir veya kurumlar vergisi matrahlar\u0131ndan indirilemeyecek ve \u00f6denen ge\u00e7ici vergiler de iade edilmeyecek.\u00a0<\/span><\/p> \u00a0<\/span><\/p> STOPAJ VE KDV MATRAH ARTIRIMLARI<\/span><\/strong><\/p> \u00a0<\/span><\/p> \u00dccretlerden, menkul ve gayrimenkul sermaye iratlar\u0131ndan ve serbest meslek erbab\u0131ndan yap\u0131lmas\u0131 gereken stopajlardan sorumlu tutulmamak i\u00e7in y\u0131l i\u00e7inde yap\u0131lan stopajlar\u0131n y\u00fczde 2\u2019si,\u00a0<\/span><\/p> \u00a0<\/span><\/p> Y\u0131llara sari in\u015faat onar\u0131m i\u015fleri yapanlara yap\u0131lan hakkedi\u015f \u00f6demeleri \u00fczerinden y\u00fczde 1,<\/span><\/p> \u00a0<\/span><\/p> Zirai stopajlar ile vergiden muaf esnafa yap\u0131lan \u00f6demelerdeki stopajlarda stopaj yap\u0131lan tutar\u0131n y\u00fczde 25\u2019i kadar ilave stopaj yap\u0131lmas\u0131 suretiyle art\u0131r\u0131mda bulunabilirler.\u00a0<\/span><\/p> \u00a0<\/span><\/p> Y\u0131l i\u00e7erisinde beyan edilen has\u0131lat KDV tutar\u0131n\u0131n y\u00fczde 2\u2019si oran\u0131nda KDV beyan edip \u00f6demek suretiyle de KDV matrah art\u0131r\u0131m\u0131ndan yararlan\u0131labilecek.<\/span><\/p> \u00a0<\/span><\/p> Matrah art\u0131r\u0131m\u0131ndan yararlan\u0131lmas\u0131n\u0131n sa\u011flad\u0131\u011f\u0131 en temel avantaj, matrah art\u0131r\u0131m\u0131 yap\u0131lan d\u00f6nemler ve vergi t\u00fcrleri itibar\u0131yla inceleme ve tarhiyat yap\u0131lamamas\u0131d\u0131r.\u00a0<\/span><\/p> \u00a0<\/span><\/p> D\u0130\u011eER GEL\u0130R VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130<\/span><\/strong><\/p> \u00a0<\/span><\/p> Di\u011fer gelir vergisi m\u00fckellefleri i\u00e7in art\u0131r\u0131lacak asgari matrah tutarlar\u0131 ayr\u0131ca belirtilmemi\u015f olmakla beraber maddede h\u00fck\u00fcm bulunmayan konularda 5. madde h\u00fck\u00fcmleri ge\u00e7erlidir denilmi\u015ftir. Buna g\u00f6re; gayrimenkul sermaye irad\u0131 m\u00fckellefleri i\u00e7in 80 bin TL, \u00fccret ve di\u011fer kazan\u00e7 ve irat m\u00fckellefleri i\u00e7in 105 bin TL asgari matrah tutarlar\u0131 olacakt\u0131r.\u00a0<\/span><\/p> \u00a0<\/span><\/p> EK VERG\u0130 \u0130NCELEMELER\u0130 SAKLI<\/span><\/strong><\/p> \u00a0<\/span><\/strong><\/p> 2022 y\u0131l\u0131 matrah art\u0131r\u0131m\u0131nda bulunanlar i\u00e7in do\u011fal olarak bir istisnai d\u00fczenleme de yap\u0131lm\u0131\u015ft\u0131r. O da deprem nedeniyle olu\u015fan maddi kay\u0131plar\u0131n giderilmesi amac\u0131yla yasan\u0131n genel kurul g\u00f6r\u00fc\u015fmeleri s\u0131ras\u0131nda eklenen ge\u00e7ici bir madde ile kurumlar vergisi m\u00fckellefleri i\u00e7in getirilen y\u00fczde 5 ve y\u00fczde 10 oran\u0131ndaki ek vergiye ili\u015fkin inceleme ve tarhiyat yap\u0131labilmesi hakk\u0131 sakl\u0131 tutulmu\u015ftur. Prensip olarak kurumlar\u0131n kurumlar vergisinden istisna edilen kazan\u00e7lar\u0131 i\u00e7in getirilen ve tamamen yeni ve bir defal\u0131k olmakla beraber baz\u0131 tart\u0131\u015fmalar\u0131 bar\u0131nd\u0131ran bu d\u00fczenlemeyi ayr\u0131 bir yaz\u0131 konusu yapaca\u011f\u0131z.<\/span><\/p>","slug":"2022-yili-matrah-artirimi-","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":3017,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}
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