{"status":true,"post":{"id":34535,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:40:10","created_at":"2022-08-25T21:00:00.000000Z","updated_at":"2022-10-24T18:40:10.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":34535,"is_featured":0,"title":"Amortisman uygulamas\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span>
<\/span>
Vergi Usul Kanunu\u2019nun 313\u2019\u00fcnc\u00fc maddesi uyar\u0131nca i\u015fletmede bir y\u0131ldan fazla kullan\u0131lan ve y\u0131pranmaya, a\u015f\u0131nmaya veya k\u0131ymetten d\u00fc\u015fmeye maruz bulunan gayrimenkullerle 269\u2019uncu madde gere\u011fince gayrimenkul gibi de\u011ferlenen iktisadi k\u0131ymetlerin alet, edevat, mefru\u015fat, demirba\u015f ve sinema filmlerinin birinci k\u0131s\u0131mdaki esaslara g\u00f6re tespit edilen de\u011ferinin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re yok edilmesi amortisman mevzuunu te\u015fkil eder. <\/span>
<\/span>
\u0130lgili mevzuat gere\u011fince s\u00f6zle\u015fme s\u00fcresinden sonra bedelsiz olarak Devlete veya Devlet\u00e7e tensip olunan bir te\u015fekk\u00fcle veya belediyeye intikali \u00f6ng\u00f6r\u00fclen amortismana tabi iktisadi k\u0131ymetlerden (s\u00f6zle\u015fme s\u00fcresinde yenilenmesi gerekenler hari\u00e7) sermayesinin veya \u00f6zel maliyet bedellerinin itfas\u0131 h\u00fck\u00fcmlerine g\u00f6re amortismana tabi tutulanlar, genel h\u00fck\u00fcmler uyar\u0131nca ayr\u0131ca amortismana tabi tutulamazlar.<\/span>
<\/span>
De\u011feri (534 s\u0131ra no.lu Vergi Usul Kanunu Genel Tebli\u011f ile 01.01.2022 tarihinden itibaren 2000-TL) liray\u0131 a\u015fmayan pe\u015ftemall\u0131klar ile i\u015fletmede kullan\u0131lan ve bu miktar\u0131 a\u015fmayan alet, edevat, mefru\u015fat ve demirba\u015flar amortismana tabi tutulmayarak do\u011frudan do\u011fruya gider yaz\u0131labilir. \u0130ktisadi ve teknik bak\u0131mdan b\u00fct\u00fcnl\u00fck arz edenlerde bu had topluca dikkate al\u0131n\u0131r. <\/span>
<\/span>
\u0130\u015fletmede bir y\u0131ldan fazla kullan\u0131lan ve y\u0131pranmaya, a\u015f\u0131nmaya veya k\u0131ymetten d\u00fc\u015fmeye maruz bulunan gayrimenkullerle Vergi Usul Kanunu\u2019nun 269\u2019uncu madde gere\u011fince gayrimenkul gibi de\u011ferlenen iktisadi k\u0131ymetlerin alet, edevat, mefru\u015fat, demirba\u015f ve sinema filmlerinin birinci k\u0131s\u0131mdaki esaslara g\u00f6re tespit edilen de\u011ferinin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re yok edilmesi de amortisman mevzuunu te\u015fkil etmektedir. (Vergi Usul Kanunu md:313) <\/span>
<\/span>
M\u00fckellefler amortismana tabi iktisadi k\u0131ymetlerini Maliye Bakanl\u0131\u011f\u0131n\u0131n tespit ve ilan edece\u011fi oranlar \u00fczerinden itfa ederler. \u0130lan edilecek oranlar\u0131n tespitinde iktisadi k\u0131ymetlerin faydal\u0131 \u00f6m\u00fcrleri dikkate al\u0131n\u0131r. <\/span>
<\/span>
Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerden dileyenler amortismana tabi iktisadi de\u011ferlerini azalan bakiyeler \u00fczerinden amortisman usul\u00fc ile yok edebilirler.<\/span>
<\/span>
Bu usul\u00fcn uygulanmas\u0131nda;<\/span>
<\/span>
1-Her y\u0131l \u00fczerinden amortisman hesaplanacak de\u011fer, evvelce ayr\u0131lm\u0131\u015f olan amortismanlar toplam\u0131n\u0131n tenzili (indirim konusu yap\u0131lmas\u0131) suretiyle tespit olunur. Enflasyon d\u00fczeltmesi yap\u0131lan d\u00f6nemlerde \u00fczerinden amortisman ayr\u0131lacak de\u011fer amortismana tabi iktisadi k\u0131ymetin d\u00fczeltilmi\u015f de\u011ferinden daha evvel ayr\u0131lm\u0131\u015f olan amortismanlar\u0131n toplam\u0131n\u0131n ta\u015f\u0131nm\u0131\u015f de\u011ferleri indirilmek suretiyle tespit edilir.<\/span>
<\/span>
2-Bu usulde uygulanacak amortisman oran\u0131 y\u00fczde 50\u2019yi ge\u00e7memek \u00fczere normal amortisman oran\u0131n\u0131n iki kat\u0131d\u0131r.<\/span>
<\/span>
3-Bu usulde amortisman s\u00fcresi normal amortisman nispetine g\u00f6re hesaplan\u0131r.<\/span>
<\/span>
Bu s\u00fcrenin son y\u0131l\u0131na devreden bakiye de\u011fer o y\u0131l tamamen yok edilir.<\/span>
<\/span>
Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019nca tespit ve ilan olunan amortisman nispetleri ilanlar\u0131n yap\u0131ld\u0131\u011f\u0131 ayr\u0131 ayr\u0131 tespit edilen nispetlerin ilgililerin m\u00fcracaatta bulundu\u011fu hesap d\u00f6neminden muteberdir.<\/span>
<\/span>
Ayr\u0131 ayr\u0131 tespit edilen nispetler 320\u2019nci maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uygulamas\u0131nda m\u00fcracaat tarihinden itibaren ge\u00e7erlidir.<\/span>
<\/span>
Hazine ve Maliye Bakanl\u0131\u011f\u0131 tespit ve ilan etti\u011fi amortisman nispetlerini gerekti\u011finde de\u011fi\u015ftirmeye ve amortismanlarla ilgili di\u011fer hususlar\u0131 tespite yetkilidir.<\/span><\/p> \t\t\t\t","slug":"amortisman-uygulamasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Amortisman uygulamas\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1079,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":34634,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":34535,"locale":"tr","category_id":73,"title":"Amortisman uygulamas\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":null,"content":" \t\t\t\t\t \t\t\t\t\t

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span>
<\/span>
Vergi Usul Kanunu\u2019nun 313\u2019\u00fcnc\u00fc maddesi uyar\u0131nca i\u015fletmede bir y\u0131ldan fazla kullan\u0131lan ve y\u0131pranmaya, a\u015f\u0131nmaya veya k\u0131ymetten d\u00fc\u015fmeye maruz bulunan gayrimenkullerle 269\u2019uncu madde gere\u011fince gayrimenkul gibi de\u011ferlenen iktisadi k\u0131ymetlerin alet, edevat, mefru\u015fat, demirba\u015f ve sinema filmlerinin birinci k\u0131s\u0131mdaki esaslara g\u00f6re tespit edilen de\u011ferinin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re yok edilmesi amortisman mevzuunu te\u015fkil eder. <\/span>
<\/span>
\u0130lgili mevzuat gere\u011fince s\u00f6zle\u015fme s\u00fcresinden sonra bedelsiz olarak Devlete veya Devlet\u00e7e tensip olunan bir te\u015fekk\u00fcle veya belediyeye intikali \u00f6ng\u00f6r\u00fclen amortismana tabi iktisadi k\u0131ymetlerden (s\u00f6zle\u015fme s\u00fcresinde yenilenmesi gerekenler hari\u00e7) sermayesinin veya \u00f6zel maliyet bedellerinin itfas\u0131 h\u00fck\u00fcmlerine g\u00f6re amortismana tabi tutulanlar, genel h\u00fck\u00fcmler uyar\u0131nca ayr\u0131ca amortismana tabi tutulamazlar.<\/span>
<\/span>
De\u011feri (534 s\u0131ra no.lu Vergi Usul Kanunu Genel Tebli\u011f ile 01.01.2022 tarihinden itibaren 2000-TL) liray\u0131 a\u015fmayan pe\u015ftemall\u0131klar ile i\u015fletmede kullan\u0131lan ve bu miktar\u0131 a\u015fmayan alet, edevat, mefru\u015fat ve demirba\u015flar amortismana tabi tutulmayarak do\u011frudan do\u011fruya gider yaz\u0131labilir. \u0130ktisadi ve teknik bak\u0131mdan b\u00fct\u00fcnl\u00fck arz edenlerde bu had topluca dikkate al\u0131n\u0131r. <\/span>
<\/span>
\u0130\u015fletmede bir y\u0131ldan fazla kullan\u0131lan ve y\u0131pranmaya, a\u015f\u0131nmaya veya k\u0131ymetten d\u00fc\u015fmeye maruz bulunan gayrimenkullerle Vergi Usul Kanunu\u2019nun 269\u2019uncu madde gere\u011fince gayrimenkul gibi de\u011ferlenen iktisadi k\u0131ymetlerin alet, edevat, mefru\u015fat, demirba\u015f ve sinema filmlerinin birinci k\u0131s\u0131mdaki esaslara g\u00f6re tespit edilen de\u011ferinin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re yok edilmesi de amortisman mevzuunu te\u015fkil etmektedir. (Vergi Usul Kanunu md:313) <\/span>
<\/span>
M\u00fckellefler amortismana tabi iktisadi k\u0131ymetlerini Maliye Bakanl\u0131\u011f\u0131n\u0131n tespit ve ilan edece\u011fi oranlar \u00fczerinden itfa ederler. \u0130lan edilecek oranlar\u0131n tespitinde iktisadi k\u0131ymetlerin faydal\u0131 \u00f6m\u00fcrleri dikkate al\u0131n\u0131r. <\/span>
<\/span>
Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerden dileyenler amortismana tabi iktisadi de\u011ferlerini azalan bakiyeler \u00fczerinden amortisman usul\u00fc ile yok edebilirler.<\/span>
<\/span>
Bu usul\u00fcn uygulanmas\u0131nda;<\/span>
<\/span>
1-Her y\u0131l \u00fczerinden amortisman hesaplanacak de\u011fer, evvelce ayr\u0131lm\u0131\u015f olan amortismanlar toplam\u0131n\u0131n tenzili (indirim konusu yap\u0131lmas\u0131) suretiyle tespit olunur. Enflasyon d\u00fczeltmesi yap\u0131lan d\u00f6nemlerde \u00fczerinden amortisman ayr\u0131lacak de\u011fer amortismana tabi iktisadi k\u0131ymetin d\u00fczeltilmi\u015f de\u011ferinden daha evvel ayr\u0131lm\u0131\u015f olan amortismanlar\u0131n toplam\u0131n\u0131n ta\u015f\u0131nm\u0131\u015f de\u011ferleri indirilmek suretiyle tespit edilir.<\/span>
<\/span>
2-Bu usulde uygulanacak amortisman oran\u0131 y\u00fczde 50\u2019yi ge\u00e7memek \u00fczere normal amortisman oran\u0131n\u0131n iki kat\u0131d\u0131r.<\/span>
<\/span>
3-Bu usulde amortisman s\u00fcresi normal amortisman nispetine g\u00f6re hesaplan\u0131r.<\/span>
<\/span>
Bu s\u00fcrenin son y\u0131l\u0131na devreden bakiye de\u011fer o y\u0131l tamamen yok edilir.<\/span>
<\/span>
Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019nca tespit ve ilan olunan amortisman nispetleri ilanlar\u0131n yap\u0131ld\u0131\u011f\u0131 ayr\u0131 ayr\u0131 tespit edilen nispetlerin ilgililerin m\u00fcracaatta bulundu\u011fu hesap d\u00f6neminden muteberdir.<\/span>
<\/span>
Ayr\u0131 ayr\u0131 tespit edilen nispetler 320\u2019nci maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uygulamas\u0131nda m\u00fcracaat tarihinden itibaren ge\u00e7erlidir.<\/span>
<\/span>
Hazine ve Maliye Bakanl\u0131\u011f\u0131 tespit ve ilan etti\u011fi amortisman nispetlerini gerekti\u011finde de\u011fi\u015ftirmeye ve amortismanlarla ilgili di\u011fer hususlar\u0131 tespite yetkilidir.<\/span><\/p> \t\t\t\t","slug":"amortisman-uygulamasi","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":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Amortisman uygulamas\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1079,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}