{"id":11613,"date":"2020-06-16T09:20:17","date_gmt":"2020-06-16T07:20:17","guid":{"rendered":"https:\/\/tunal-stb.de\/korona-krizi-ilave-mali-tedbirler\/"},"modified":"2023-07-21T09:36:43","modified_gmt":"2023-07-21T07:36:43","slug":"korona-krizi-ilave-mali-tedbirler","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/korona-krizi-ilave-mali-tedbirler\/","title":{"rendered":"Korona krizi, ilave mali tedbirler"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2><strong>Halihaz\u0131rda 2019 i\u00e7in yap\u0131lm\u0131\u015f olan avans \u00f6demelerinde sabit oranl\u0131 indirim<\/strong><\/h2>\n<p>Korona krizinden olumsuz etkilenen ve 2020 y\u0131l\u0131 i\u00e7in geriye ta\u015f\u0131nabilecek bir zarar bekleyen giri\u015fimciler, \u015firketler ve k\u00e2r geliri elde eden serbest meslek sahipleri ile kira ve leasing geliri elde eden vergi m\u00fckellefleri, 2019 y\u0131l\u0131 i\u00e7in halihaz\u0131rda de\u011ferlendirilmi\u015f olan pe\u015fin gelir ve kurumlar vergisi \u00f6demelerinde indirim i\u00e7in ba\u015fvurabilirler. Bu s\u00fcre\u00e7te, 2020 y\u0131l\u0131ndan \u00f6nce yeni bir de\u011ferlendirme yap\u0131lacakt\u0131r.  <strong>&#8220;sabit oran esas\u0131na g\u00f6re belirlenen zarar\u0131n geri ta\u015f\u0131nmas\u0131&#8221;.<\/strong>  tutar\u0131nda  <strong>15 %<\/strong>  Avans \u00f6demelerinin belirlenmesinde de\u011ferlendirilen 2019 y\u0131l\u0131na ait kar gelirinin ve\/veya kiralama ve leasing gelirinin; bu &#8220;zarar\u0131n geri ta\u015f\u0131nmas\u0131&#8221; 1.000.000 avro veya e\u015fler s\u00f6z konusu oldu\u011funda 2.000.000 avro ile s\u0131n\u0131rl\u0131d\u0131r. G\u00f6t\u00fcr\u00fc zarar mahsubu dikkate al\u0131narak 2019 y\u0131l\u0131 i\u00e7in avans \u00f6demeleri yeniden hesaplanacak ve ortaya \u00e7\u0131kan herhangi bir eksiklik <strong>iade<\/strong> edilecektir.<\/p>\n<p>E\u011fer 2020 y\u0131l\u0131 i\u00e7in yap\u0131lacak m\u00fcteakip gelir veya kurumlar vergisi tarhiyat\u0131 zarar\u0131n geri ta\u015f\u0131nmas\u0131 veya daha d\u00fc\u015f\u00fck bir tutarla sonu\u00e7lanmazsa, 2019 y\u0131l\u0131 i\u00e7in buna kar\u015f\u0131l\u0131k gelen bir vergi borcu \u00f6demesi yap\u0131lmal\u0131d\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>\u00dccret vergisi beyannamesi verme s\u00fcresinin uzat\u0131lmas\u0131<\/strong><\/h2>\n<p>\u0130\u015fverenler, ayl\u0131k veya \u00fc\u00e7 ayl\u0131k <strong>gelir vergisi bey<\/strong> annamelerinin verilme s\u00fcresinin en fazla <strong>2 ay<\/strong> uzat\u0131lmas\u0131n\u0131 talep edebilirler.<\/p>\n<p>\u00dccret vergisi gibi kay\u0131t vergileri de ancak beyannamenin (kay\u0131t) verilmesiyle muaccel hale geldi\u011finden, beyanname verme s\u00fcresinin uzat\u0131lmas\u0131 \u00f6denmesi gereken \u00fccret vergisi tutarlar\u0131n\u0131n da (faizsiz) ertelenmesi sonucunu do\u011furmaktad\u0131r.<\/p>\n<p>S\u00fcrenin uzat\u0131lmas\u0131 i\u00e7in \u00f6n ko\u015ful, i\u015fverenin kendisinin veya bordro muhasebesi ve bordro vergisi beyannamesi vermekle g\u00f6revlendirilen ki\u015finin kendi kusuru olmaks\u0131z\u0131n beyannameleri zaman\u0131nda vermesinin a\u00e7\u0131k\u00e7a engellenmi\u015f olmas\u0131d\u0131r; engellemenin nedenleri ba\u015fvuruda a\u00e7\u0131klanmal\u0131d\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Gastronomide KDV oran\u0131n\u0131n d\u00fc\u015f\u00fcr\u00fclmesi<\/strong><\/h2>\n<p>Restoranlar, kafeler ve di\u011fer gastronomi i\u015fletmeleri, di\u011fer hususlar\u0131n yan\u0131 s\u0131ra, bir ciro vergisi d\u00fczenlemesiyle mali olarak desteklenecektir: Restoran hizmetleri \u00e7er\u00e7evesinde g\u0131da tedariki i\u00e7in (i\u00e7ecekler hari\u00e7), a\u015fa\u011f\u0131daki d\u00f6nemden itibaren ge\u00e7erlidir  <strong>01.07.2020 tarihinden 30.06.2021 tarihine kadar<\/strong>  &#8220;normal&#8221; vergi oran\u0131 (%19) yerine  <strong>azalt\u0131lm\u0131\u015f<\/strong>  tutar\u0131ndaki KDV oran\u0131  <strong>7%<\/strong>.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Halihaz\u0131rda 2019 i\u00e7in yap\u0131lm\u0131\u015f olan avans \u00f6demelerinde sabit oranl\u0131 indirim Korona krizinden olumsuz etkilenen ve 2020 y\u0131l\u0131 i\u00e7in geriye ta\u015f\u0131nabilecek bir zarar bekleyen giri\u015fimciler, \u015firketler ve k\u00e2r geliri elde eden serbest meslek sahipleri ile kira ve leasing geliri elde eden vergi m\u00fckellefleri, 2019 y\u0131l\u0131 i\u00e7in halihaz\u0131rda de\u011ferlendirilmi\u015f olan pe\u015fin gelir ve kurumlar vergisi \u00f6demelerinde indirim...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,585,675],"tags":[1546,1510],"class_list":["post-11613","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-katma-deger-vergisi","category-vergi-indirimi","tag-gastronomi","tag-korona"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=11613"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11613\/revisions"}],"predecessor-version":[{"id":11658,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11613\/revisions\/11658"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}