{"id":1089,"date":"2018-03-28T15:07:54","date_gmt":"2018-03-28T12:07:54","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=1089"},"modified":"2018-05-06T15:09:29","modified_gmt":"2018-05-06T12:09:29","slug":"vergi-kanunlarinda-degisiklikler-yapildi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/03\/28\/vergi-kanunlarinda-degisiklikler-yapildi\/","title":{"rendered":"VERG\u0130 KANUNLARINDA DE\u011e\u0130\u015e\u0130KL\u0130KLER YAPILDI"},"content":{"rendered":"<p><!--more--><\/p>\n<p>7103 say\u0131l\u0131 VERG\u0130 KANUNLARI \u0130LE BAZI KANUN VE KANUN H\u00dcKM\u00dcNDE KARARNAMELERDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI HAKKINDA KANUN\u2019la muhtelif d\u00fczenlemelerde de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/p>\n<ul>\n<li>6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanuna 74\u2019\u00fcnc\u00fc maddesine \u201cBaz\u0131 hallerde haczin kald\u0131r\u0131lmas\u0131\u201d ba\u015fl\u0131kl\u0131 74\/A maddesi eklendi.<\/li>\n<li>Kad\u0131n hizmet erbab\u0131na kre\u015f ve g\u00fcnd\u00fcz bak\u0131mevi hizmeti verilmek suretiyle sa\u011flanan menfaatlere ili\u015fkin asgari \u00fccretin ayl\u0131k br\u00fct tutar\u0131n\u0131n %15\u2019ini a\u015fmamak \u00fczere \u00fccret istisnas\u0131 getirildi.<\/li>\n<li>Hizmet s\u00f6zle\u015fmesi sona erdikten sonra hizmet erbab\u0131na, kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi veya ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar\u0131n \u00fccret tan\u0131m\u0131na girdi\u011fi belirtildi.<\/li>\n<li>Asgari ge\u00e7im indirimi uygulamas\u0131nda artan oranl\u0131 gelir vergisi tarifesi dolay\u0131s\u0131yla meydana gelen azalman\u0131n \u00f6nlenmesine ili\u015fkin kal\u0131c\u0131 d\u00fczenleme yap\u0131ld\u0131.<\/li>\n<li>G\u0131da veya ila\u00e7 gibi bozulma, \u00e7\u00fcr\u00fcme veya son kullanma tarihinin ge\u00e7mesi gibi nedenlerle imha edilmesi gereken emtian\u0131n, emsal bedelinin, takdir komisyonu karar\u0131 olmaks\u0131z\u0131n m\u00fckelleflerce de\u011ferlemesinin yap\u0131labilmesine olanak sa\u011fland\u0131.<\/li>\n<li>27.03.2018 tarihinden \u00f6nce tarhiyat \u00f6ncesi uzla\u015fma talep edilenler hari\u00e7 olmak \u00fczere usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131, tarhiyat \u00f6ncesi uzla\u015fma kapsam\u0131ndan \u00e7\u0131kar\u0131ld\u0131.<\/li>\n<li>B\u00f6lgesel y\u00f6netim merkezlerinin kurumlar vergisi muafiyeti 1\/1\/2019 tarihinden itibaren kald\u0131r\u0131ld\u0131<\/li>\n<\/ul>\n<p class=\"Default\"><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/55-2018-Vergi-Kanunlar\u0131nda-De\u011fi\u015fiklikler-Yap\u0131ld\u0131.pdf\" target=\"_blank\" rel=\"noopener\">\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1089","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1089","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=1089"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1089\/revisions"}],"predecessor-version":[{"id":1090,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1089\/revisions\/1090"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=1089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=1089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=1089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}