{"id":1236,"date":"2023-03-18T10:00:00","date_gmt":"2023-03-18T07:00:00","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=1236"},"modified":"2024-11-19T15:25:40","modified_gmt":"2024-11-19T12:25:40","slug":"vergi-indirimi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/vergi-indirimi\/","title":{"rendered":"Vergi \u0130ndirimi"},"content":{"rendered":"\n<p>Bu yaz\u0131m\u0131zda sizlere 2018 y\u0131l\u0131n\u0131n Ocak ay\u0131nda itibaren uygulanmakta olan vergisini zaman\u0131nda \u00f6deyene indirim uygulamas\u0131ndan bahsedece\u011fiz. Ne zaman vergi indirimi g\u00fcndeme gelse vergisini d\u00fczenli olarak \u00f6deyen m\u00fckellefler hakl\u0131 olarak sitemde bulunmaktad\u0131r. Ve vergisini zaman\u0131nda \u00f6deyenlerin, \u00f6demelerini aksatanlara nazaran zararda oldu\u011fundan \u015fikayet\u00e7i olmaktad\u0131r. Bu durumda olu\u015fan haks\u0131zl\u0131\u011f\u0131 gidermek ad\u0131na bir d\u00fczenleme yap\u0131ld\u0131. Art\u0131k vergilerini gecikmeden ve d\u00fczenli \u00f6deyen m\u00fckellefler i\u00e7in devlet taraf\u0131ndan %5 oran\u0131nda indirim uygulanmaktad\u0131r.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/vergi-indirimi\/#Indirimden_Faydalanmak_Icin_Gereken_Sartlar_Nelerdir\" >\u0130ndirimden Faydalanmak \u0130\u00e7in Gereken \u015eartlar Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/vergi-indirimi\/#Vergi_Indirimi_Hangi_Vergiler_Icin_Gecerlidir\" >Vergi \u0130ndirimi Hangi Vergiler \u0130\u00e7in Ge\u00e7erlidir<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Indirimden_Faydalanmak_Icin_Gereken_Sartlar_Nelerdir\"><\/span>\u0130ndirimden Faydalanmak \u0130\u00e7in Gereken \u015eartlar Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergisini zaman\u0131nda \u00f6deyene indirim uygulamas\u0131ndan faydalanmak i\u00e7in sa\u011flanmas\u0131 gereken \u015fartlar nelerdir?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Bu indirimden faydalanmak isteyen m\u00fckelleflerin s\u00f6z konusu indirimin yap\u0131laca\u011f\u0131 beyannamenin\u00a0<\/span><span style=\"font-weight: 400;\">y\u0131l\u0131 ve ondan \u00f6nceki son iki y\u0131la ait vergi beyannamelerini kanuni s\u00fcresini ge\u00e7irmeden vermi\u015f ve bu beyannamelere g\u00f6re tahakkuk eden vergileri de kanuni s\u00fcresini ge\u00e7irmeden \u00f6demi\u015f olmalar\u0131 gerekir.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">\u0130ndirimin uygulanaca\u011f\u0131 \u00a0beyannamenin ait oldu\u011fu y\u0131l ve bu y\u0131l\u0131n \u00f6ncesindeki son iki y\u0131l i\u00e7inde haklar\u0131nda beyana tabi vergi t\u00fcrleri itibar\u0131yla ikmalen, re\u2019sen veya idarece yap\u0131lm\u0131\u015f bir vergi tarhiyat\u0131n\u0131n bulunmamas\u0131, yani ;<\/span>\n<ul class=\"wp-block-list\">\n<li><b>\u0130kmalen Tarh:<\/b><span style=\"font-weight: 400;\"> Vergi tarh edildikten sonra defter, kay\u0131t, belgelere g\u00f6re eksik hesaplanan matrah\u0131n idare taraf\u0131ndan yap\u0131lan ikinci tarhiyat i\u015flemidir.<\/span><\/li>\n\n\n\n<li><b>Re&#8217;sen Tarh:<\/b> Matrah\u0131n tamamen veya k\u0131smen defteri, kay\u0131t belgelere dayanarak tespitine imkan bulunmayan durumlarda idare taraf\u0131ndan yap\u0131lan tarhiyat i\u015flemidir.<\/li>\n\n\n\n<li><b>\u0130darece Tarh:<\/b> M\u00fckellefin belirlenen s\u00fcrede m\u00fcracaat etmemesi veya \u00fczerine d\u00fc\u015fen \u00f6devleri yapmamas\u0131 nedeniyle vergi idaresinin belirtilen matrahlar \u00fczerinden tarhiyat yapmas\u0131 i\u015flemidir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">M\u00fckelleflerin indirimden faydalanabilmesi i\u00e7in indirimin hesaplanaca\u011f\u0131 beyannamenin tarihinden itibaren vadesi ge\u00e7en vergi borcu veya cezas\u0131 1.000 TL&#8217;yi ge\u00e7memelidir.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">\u0130ndirimden faydalanacak m\u00fckellefin ilgili y\u0131l ve \u00f6nceki son 4 y\u0131l i\u00e7inde Vergi Us\u00fcl Kanununca &#8216;ka\u00e7ak\u00e7\u0131l\u0131k&#8217; say\u0131lan eylemlerde bulunmam\u0131\u015f olmal\u0131d\u0131r.<\/span><\/li>\n\n\n\n<li>Finans ve bankac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6sterenler, sigorta ve reas\u00fcrans \u015firketleri, emeklilik \u015firketleri ve emeklilik yat\u0131r\u0131m fonlar\u0131 hari\u00e7 \u00a0kurumlar vergisi m\u00fckellefleri bu indirimden faydalanabilecektir.<\/li>\n\n\n\n<li>M\u00fckellefin\u00a0yukar\u0131daki \u015fartlar\u0131 ta\u015f\u0131mad\u0131\u011f\u0131n\u0131n bu indirimden faydalanmas\u0131n\u0131n ard\u0131ndan ortaya \u00e7\u0131kmas\u0131 durumunda yap\u0131lan indirim sayesinde \u00f6denmemi\u015f olan vergi tutar\u0131 vergi ziyai cezas\u0131 uygulanmadan tahsil edilecektir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Indirimi_Hangi_Vergiler_Icin_Gecerlidir\"><\/span>Vergi \u0130ndirimi Hangi Vergiler \u0130\u00e7in Ge\u00e7erlidir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bu vergi indiriminden hem gelir vergisi m\u00fckellefleri hem de kurumlar vergisi m\u00fckellefleri faydalanabilecektir.<\/p>\n\n\n\n<p><b><i>\u00d6rne\u011fin;&nbsp;<\/i><\/b><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Gelir vergisi m\u00fckellefi olan Ahmet Bey, 2018 y\u0131l\u0131nda 100.00 lira geliri oldu\u011funu beyan etmi\u015ftir. Yukar\u0131daki indirim \u015fartlar\u0131na uymakta olan Ahmet Bey normalde 23.460 TL gelir vergisi \u00f6deyecek iken yap\u0131lan %5 indirim ile 22.287 TL vergi \u00f6deyecek yani vergiden 1.173 TL tasarruf edecektir.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Kurumlar vergisi m\u00fckellefi olan Mehmet Bey de 2018 y\u0131l\u0131 i\u00e7in 100.000 TL gelir beyan etmi\u015ftir. Yukar\u0131daki indirim \u015fartlar\u0131na uymakta olan Mehmet Bey normalde 20.000 TL kurumlar vergisi \u00f6deyecektir. Ancak yap\u0131lan %5 indirim ile 19.000 TL vergi \u00f6deyecek yani vergiden 1.000 TL tasarruf edecektir.<\/span><\/p>\n\n\n\n<p>Temel Vergi T\u00fcrleri hakk\u0131ndaki yaz\u0131m\u0131za <a href=\"https:\/\/mukellef.co\/blog\/temel-vergi-turleri-nelerdir\/\">buraya<\/a> t\u0131klayarak ula\u015fabilirsiniz. Akl\u0131n\u0131za tak\u0131lan sorular i\u00e7in <a href=\"https:\/\/mukellef.co\">web sitemiz<\/a>de canl\u0131 destekten veya telefon \u00fczerinden bize ula\u015fabilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>Bu yaz\u0131m\u0131zda sizlere 2018 y\u0131l\u0131n\u0131n Ocak ay\u0131nda itibaren uygulanmakta olan vergisini zaman\u0131nda \u00f6deyene indirim uygulamas\u0131ndan bahsedece\u011fiz. Ne zaman vergi indirimi g\u00fcndeme gelse vergisini d\u00fczenli olarak \u00f6deyen m\u00fckellefler hakl\u0131 olarak sitemde bulunmaktad\u0131r. Ve vergisini zaman\u0131nda \u00f6deyenlerin, \u00f6demelerini aksatanlara nazaran zararda oldu\u011fundan \u015fikayet\u00e7i olmaktad\u0131r. Bu durumda olu\u015fan haks\u0131zl\u0131\u011f\u0131 gidermek ad\u0131na bir d\u00fczenleme yap\u0131ld\u0131. Art\u0131k vergilerini gecikmeden ve &#8230;<\/p>\n","protected":false},"author":3,"featured_media":4090,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-1236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/1236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=1236"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/1236\/revisions"}],"predecessor-version":[{"id":8772,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/1236\/revisions\/8772"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/4090"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=1236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=1236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=1236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}