{"id":884,"date":"2018-01-02T19:12:23","date_gmt":"2018-01-02T16:12:23","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=884"},"modified":"2018-01-07T19:14:07","modified_gmt":"2018-01-07T16:14:07","slug":"otv-ve-kkdf-oranlarinda-degisiklik-gelir-vergisi-kanununda-sure-uzatimi-yapildi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/01\/02\/otv-ve-kkdf-oranlarinda-degisiklik-gelir-vergisi-kanununda-sure-uzatimi-yapildi\/","title":{"rendered":"\u00d6tv ve KKDF Oranlar\u0131nda De\u011fi\u015fiklik  Gelir Vergisi Kanunu\u2019nda S\u00fcre Uzat\u0131m\u0131 Yap\u0131ld\u0131."},"content":{"rendered":"<p><!--more--><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">2017\/11176 say\u0131l\u0131 BKK ile a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler yap\u0131ld\u0131. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 Gelir Vergisi Kanunu\u2019nun ge\u00e7ici 82\u2019nci maddesinin birinci f\u0131kras\u0131nda belirtilen s\u00fcre, 31\/12\/2017 tarihinden 31\/12\/2022 tarihine kadar (bu tarih d\u00e2hil) uzat\u0131ld\u0131. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 Bankalarca G\u0131da, Tar\u0131m ve Hayvanc\u0131l\u0131k Bakanl\u0131\u011f\u0131n\u0131n ilgili mevzuat\u0131 uyar\u0131nca olu\u015fturulan \u00c7ift\u00e7i Kay\u0131t Sistemi, Hayvan Bilgi Sistemi ve di\u011fer sistemlerde kayd\u0131 oldu\u011fu tespit edilen veya il ve il\u00e7e tar\u0131m m\u00fcd\u00fcrl\u00fcklerince d\u00fczenlenen belgeler ile \u00e7ift\u00e7ilik faaliyeti tevsik olunan \u00e7ift\u00e7ilere tar\u0131ma y\u00f6nelik kulland\u0131r\u0131lan azami 15.000 (onbe\u015fbin) T\u00fcrk Liras\u0131na kadar olan kredilerde KKDF kesintisi oran\u0131 % 0 (s\u0131f\u0131r) olarak belirlendi. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 \u00d6TV oranlar\u0131n\u0131n motor silindir hacmive \u00d6TV matrah\u0131na g\u00f6re belirlenmesi y\u00f6n\u00fcndeki Kararda de\u011fi\u015fiklik yap\u0131ld\u0131. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 Makaronlar i\u00e7in uygulanan \u00f6zel t\u00fcketim vergisi tutar\u0131 de\u011fi\u015ftirildi. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 Kanuna ekli (III) say\u0131l\u0131 listenin (B) cetvelinde yer alan t\u00fct\u00fcn \u00fcr\u00fcnleri i\u00e7in asgari maktu vergi tutarlar\u0131 ile maktu vergi tutarlar\u0131n\u0131n 2018 y\u0131l\u0131 Ocak-Haziran d\u00f6nemi i\u00e7in de\u011fi\u015fmeyece\u011fi belirtildi. <\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u2022 2009\/15685 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Baz\u0131 Mallara Uygulanacak T\u00fct\u00fcn Fonu Tutarlar\u0131n\u0131n Belirlenmesine Dair Karar\u0131n 2\u2019nci maddesinin birinci f\u0131kras\u0131nda yer alan &#8220;300 $\/ton&#8221; ibaresi &#8220;150 $\/ton&#8221; \u015feklinde de\u011fi\u015ftirildi.<\/span><\/p>\n<p class=\"Default\" style=\"text-align: justify;\"><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/11-2018_\u00d6TV-ve-KKDF-Oranlar\u0131nda-De\u011fi\u015fiklik-Gelir-Vergisi-Kanunu\u2019nda-S\u00fcre-Uzat\u0131m\u0131-Yap\u0131ld\u0131.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u00a0<\/span><span style=\"font-size: 16.0pt; font-family: 'Times New Roman','serif';\">\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/span>.<\/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-884","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/884","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=884"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/884\/revisions"}],"predecessor-version":[{"id":885,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/884\/revisions\/885"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}