{"id":832,"date":"2021-10-30T16:04:02","date_gmt":"2021-10-30T13:04:02","guid":{"rendered":"https:\/\/www.vergilendirme.com\/?p=832"},"modified":"2021-10-30T18:14:17","modified_gmt":"2021-10-30T15:14:17","slug":"4-donem-gecici-vergiler-2022-yili-icin-2023-yili-itibariyle-kaldirilmistir","status":"publish","type":"post","link":"https:\/\/www.vergilendirme.com\/?p=832","title":{"rendered":"4. d\u00f6nem Ge\u00e7ici vergiler 2022 y\u0131l\u0131 i\u00e7in 2023 y\u0131l\u0131 itibariyle kald\u0131r\u0131lm\u0131\u015ft\u0131r."},"content":{"rendered":"\n

VERG\u0130 USUL KANUNU \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN Kanun No. 7338<\/p>\n\n\n\n

14\/10\/2021<\/p>\n\n\n\n

<\/p>\n\n\n\n

MADDE 9 \u2013 193 say\u0131l\u0131 Kanunun m\u00fckerrer 120 nci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, ikinci f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201calt\u0131\u201d ibaresi \u201c\u00fc\u00e7\u201d ve be\u015finci f\u0131kras\u0131nda yer alan \u201calt\u0131\u015far\u201d ibaresi \u201c\u00fc\u00e7er\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n

\u201cTicari kazan\u00e7 sahipleri ile serbest meslek erbab\u0131 cari vergilendirme d\u00f6neminin gelir vergisine mahsup edilmek \u00fczere, bu Kanunun ticari veya mesleki kazanc\u0131n tespitine ili\u015fkin h\u00fck\u00fcmleri uyar\u0131nca ilgili hesap d\u00f6neminin ilk dokuz ay\u0131 i\u00e7in belirlenen \u00fc\u00e7er ayl\u0131k d\u00f6nem kazan\u00e7lar\u0131 \u00fczerinden 103 \u00fcnc\u00fc maddede yer alan tarifenin ilk gelir dilimine uygulanan oranda ge\u00e7ici vergi \u00f6derler.<\/p>\n\n\n\n

<\/p>\n\n\n\n

c) 9 uncu maddesi 2022 y\u0131l\u0131 vergilendirme d\u00f6nemine ili\u015fkin verilecek beyannamelerden itibaren uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n\n\n\n

<\/p>\n\n\n\n

y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Kanuna ili\u015fkin ba\u011flant\u0131:<\/p>\n\n\n\n

\nhttps:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/10\/20211026-1.htm\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"

VERG\u0130 USUL KANUNU \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN Kanun No. 7338 14\/10\/2021 MADDE 9 \u2013 193 say\u0131l\u0131 Kanunun<\/p>\n","protected":false},"author":1,"featured_media":700,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[28],"tags":[29],"_links":{"self":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts\/832"}],"collection":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=832"}],"version-history":[{"count":2,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts\/832\/revisions"}],"predecessor-version":[{"id":835,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts\/832\/revisions\/835"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/media\/700"}],"wp:attachment":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}