{"id":509,"date":"2021-06-30T16:49:05","date_gmt":"2021-06-30T13:49:05","guid":{"rendered":"https:\/\/monoymm.com\/eski\/?p=509"},"modified":"2021-06-30T16:49:09","modified_gmt":"2021-06-30T13:49:09","slug":"2021-vergilendirme-doneminde-%25-2022de-%23-olarak-uygulanacak-kurumlar-vergisi-orani","status":"publish","type":"post","link":"https:\/\/monoymm.com\/tr\/2021-vergilendirme-doneminde-%25-2022de-%23-olarak-uygulanacak-kurumlar-vergisi-orani\/","title":{"rendered":"2021 Vergilendirme D\u00f6neminde %25, 2022\u2019de %23 Olarak Uygulanacak Kurumlar Vergisi Oran\u0131"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>SER\u0130 NO: 1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>KARAR TAR\u0130H\u0130: 25.05.2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>KURUMLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 1)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 18)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yay\u0131mlanan tebli\u011f ile 1 Seri No\u2019lu Kurumlar Vergisi Genel Tebli\u011fi\u2019ne a\u015fa\u011f\u0131daki \u201c36.9.\u201d b\u00f6l\u00fcm\u00fc eklenmi\u015ftir:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c36.9. 5520 say\u0131l\u0131 Kanuna 7316 say\u0131l\u0131 Kanunun 11 inci maddesiyle eklenen ge\u00e7ici 13 \u00fcnc\u00fc madde h\u00fckm\u00fc a\u015fa\u011f\u0131daki gibidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cGe\u00e7ici Madde 13- (1) Bu Kanunun 32 nci maddesinin birinci f\u0131kras\u0131nda yer alan %20 oran\u0131, kurumlar\u0131n 2021 y\u0131l\u0131 vergilendirme d\u00f6nemine ait kurum kazan\u00e7lar\u0131 i\u00e7in %25, 2022 y\u0131l\u0131 vergilendirme d\u00f6nemine ait kurum kazan\u00e7lar\u0131 i\u00e7in %23 olarak uygulan\u0131r. Bu oranlar \u00f6zel hesap d\u00f6nemi tayin edilen kurumlar i\u00e7in ilgili y\u0131l i\u00e7inde ba\u015flayan hesap d\u00f6nemlerine ait kazan\u00e7lar\u0131na uygulan\u0131r.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca, 7316 say\u0131l\u0131 Kanunun 14 \u00fcnc\u00fc maddesinin (c) bendiyle, s\u00f6z konusu ge\u00e7ici 13 \u00fcnc\u00fc maddenin,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-1\/7\/2021 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flamak ve 1\/1\/2021 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemine (\u00f6zel hesap d\u00f6nemi tayin edilen kurumlar i\u00e7in 1\/1\/2021 tarihinden itibaren ba\u015flayan hesap d\u00f6nemine) ait kurum kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-Bu oranlar\u0131n \u00f6zel hesap d\u00f6nemi tayin edilen kurumlar i\u00e7in ilgili y\u0131l i\u00e7inde ba\u015flayan hesap d\u00f6nemlerine ait kazan\u00e7lara uygulanaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu kapsamda, kurumlar vergisi m\u00fckelleflerinin 1\/1\/2021 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemleri i\u00e7in 1\/7\/2021 tarihinden itibaren verilmesi gereken y\u0131ll\u0131k\/ge\u00e7ici kurumlar vergisi beyannamelerinde beyan edilen matrahlar\u0131na %25 oran\u0131nda kurumlar vergisi\/ge\u00e7ici vergi uygulanacakt\u0131r. 2022 hesap d\u00f6nemine ait kurum kazan\u00e7lar\u0131 \u00fczerinden ise %23 oran\u0131nda kurumlar vergisi al\u0131nacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dolay\u0131s\u0131yla, ge\u00e7ici vergi oran\u0131, hesap d\u00f6nemi olarak takvim y\u0131l\u0131n\u0131 kullanan m\u00fckelleflerde 1\/1\/2021 tarihinden itibaren ba\u015flayan 2021 hesap d\u00f6neminin ikinci ge\u00e7ici vergi d\u00f6neminden itibaren %25 oran\u0131nda; kendilerine \u00f6zel hesap d\u00f6nemi tayin edilmi\u015f olan m\u00fckelleflerde ise 1\/1\/2021 tarihinden itibaren ba\u015flayan hesap d\u00f6nemlerine ili\u015fkin olarak 1\/7\/2021 tarihinden itibaren verilmesi gereken ge\u00e7ici vergi beyannamelerinde %25 olarak uygulanacakt\u0131r.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">31491 Say\u0131l\u0131 Resmi Gazete Karar\u0131na ula\u015fmak i\u00e7in\u00a0<a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/05\/20210525-4.htm\" target=\"_blank\" rel=\"noreferrer noopener\">t\u0131klay\u0131n\u0131z.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bilgilerinize Sunulur.,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sayg\u0131lar\u0131m\u0131zla,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>MONO YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K<\/strong>&nbsp;<strong>A.\u015e.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>SER\u0130 NO: 1 KARAR TAR\u0130H\u0130: 25.05.2021 KURUMLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 1)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 18) Yay\u0131mlanan tebli\u011f ile 1 Seri No\u2019lu Kurumlar Vergisi Genel Tebli\u011fi\u2019ne a\u015fa\u011f\u0131daki \u201c36.9.\u201d b\u00f6l\u00fcm\u00fc eklenmi\u015ftir: \u201c36.9. 5520 say\u0131l\u0131 Kanuna 7316 say\u0131l\u0131 Kanunun 11 inci maddesiyle eklenen ge\u00e7ici 13 \u00fcnc\u00fc madde h\u00fckm\u00fc a\u015fa\u011f\u0131daki gibidir. \u201cGe\u00e7ici Madde 13- [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":510,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-509","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/posts\/509","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=509"}],"version-history":[{"count":1,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/posts\/509\/revisions"}],"predecessor-version":[{"id":511,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/posts\/509\/revisions\/511"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/media\/510"}],"wp:attachment":[{"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/media?parent=509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/categories?post=509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monoymm.com\/tr\/wp-json\/wp\/v2\/tags?post=509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}