{"id":171,"date":"2021-08-05T11:13:47","date_gmt":"2021-08-05T08:13:47","guid":{"rendered":"http:\/\/demo.safirtema.com\/koza\/?p=171"},"modified":"2021-08-05T11:13:48","modified_gmt":"2021-08-05T08:13:48","slug":"hangi-nakliye-sistemi-daha-avantajlidir","status":"publish","type":"post","link":"https:\/\/monoymm.com\/tr\/hangi-nakliye-sistemi-daha-avantajlidir\/","title":{"rendered":"13 Temmuz 2021 tarihli ve 31540 say\u0131l\u0131 Resmi Gazete&#8217;de 529 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi yay\u0131mland\u0131."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Bu Tebli\u011f ile 01\/08\/2021 tarihi itibar\u0131yla kurumlar vergisi m\u00fckellefleri ile di\u011fer baz\u0131 ki\u015filere ger\u00e7ek faydalan\u0131c\u0131 bilgisi bildirimini verme zorunlulu\u011fu getirilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00f6z konusu Tebli\u011fde \u00f6zet olarak;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-Ger\u00e7ek faydalan\u0131c\u0131: <em>\u201c<u>T\u00fczel ki\u015fi veya t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fclleri nihai olarak kontrol\u00fcnde bulunduran ya da bunlar \u00fczerinde nihai n\u00fcfuz sahibi olan ger\u00e7ek ki\u015fi veya ki\u015fileri\u201d<\/u> <\/em>ifade etmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-Ger\u00e7ek faydalan\u0131c\u0131 bilgisi bildirimini, bildirim verme s\u00fcresinin ba\u015flad\u0131\u011f\u0131 01\/08\/2021 tarihi itibar\u0131yla faal olan;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) Kurumlar vergisi m\u00fckellefleri,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) Kollektif \u015firketlerde \u015firketi temsile yetkili kimse veya ortak, eshams\u0131z komandit \u015firketlerde komandite ortaklardan biri ve adi ortakl\u0131klar ad\u0131na en y\u00fcksek ortakl\u0131k pay\u0131na sahip ki\u015fi, T\u00fcrkiye\u2019de y\u00f6netim merkezi olan veya T\u00fcrkiye\u2019de mukim y\u00f6neticisi olan yabanc\u0131 \u00fclkede kurulmu\u015f trust ve benzeri te\u015fekk\u00fcllerin y\u00f6neticileri, m\u00fctevellileri veya temsilcileri,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">vermek zorundad\u0131rlar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-Kurumlar vergisi m\u00fckellefleri d\u00e2hil b\u00fct\u00fcn m\u00fckellefler ile di\u011fer ki\u015filerin ilk bildirimlerini, en ge\u00e7 <strong><u>31 A\u011fustos 2021 g\u00fcn\u00fc sonuna kadar elektronik ortamda \u0130nternet Vergi Dairesi \u00fczerinden<\/u><\/strong> <strong>\u201cger\u00e7ek faydalan\u0131c\u0131ya ili\u015fkin bildirim formu\u201d <\/strong>doldurmak suretiyle vermeleri gerekmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-\u0130lk bildirimden sonraki bildirimler kurumlar vergisi m\u00fckellefleri taraf\u0131ndan ge\u00e7ici vergi beyannameleri ve y\u0131ll\u0131k kurumlar vergisi beyannamesi ekinde yap\u0131lacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-Bildirilmesi gereken bilgileri bildirmeyen, eksik veya yan\u0131lt\u0131c\u0131 bildirimde bulunan m\u00fckellefler hakk\u0131nda Vergi Usul Kanunu\u2019nun ilgili ceza h\u00fck\u00fcmleri tatbik olunacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bu Tebli\u011f ile 01\/08\/2021 tarihi itibar\u0131yla kurumlar vergisi m\u00fckellefleri ile di\u011fer baz\u0131 ki\u015filere ger\u00e7ek faydalan\u0131c\u0131 bilgisi bildirimini verme zorunlulu\u011fu getirilmi\u015ftir. S\u00f6z konusu Tebli\u011fde \u00f6zet olarak; -Ger\u00e7ek faydalan\u0131c\u0131: \u201cT\u00fczel ki\u015fi veya t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fclleri nihai olarak kontrol\u00fcnde bulunduran ya da bunlar \u00fczerinde nihai n\u00fcfuz sahibi olan ger\u00e7ek ki\u015fi veya ki\u015fileri\u201d ifade etmektedir. -Ger\u00e7ek faydalan\u0131c\u0131 bilgisi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":775,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[21,22,11],"class_list":["post-171","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-blog","tag-haber","tag-tasimacilik"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/posts\/171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/comments?post=171"}],"version-history":[{"count":2,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/posts\/171\/revisions"}],"predecessor-version":[{"id":774,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/posts\/171\/revisions\/774"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/media\/775"}],"wp:attachment":[{"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/media?parent=171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/categories?post=171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/tags?post=171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}