{"id":3745,"date":"2022-02-15T02:19:52","date_gmt":"2022-02-14T23:19:52","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/bireysel-emeklilik-tasarruf-ve-yatirim-sistemi-kanunu-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisiklik-yapilmasi\/"},"modified":"2022-02-15T02:19:52","modified_gmt":"2022-02-14T23:19:52","slug":"bireysel-emeklilik-tasarruf-ve-yatirim-sistemi-kanunu-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisiklik-yapilmasi","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/de\/bireysel-emeklilik-tasarruf-ve-yatirim-sistemi-kanunu-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisiklik-yapilmasi\/","title":{"rendered":"Bireysel Emeklilik Tasarruf Ve Yat\u0131r\u0131m Sistemi Kanunu \u0130le Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 24.01.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/06<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>&nbsp;<\/p>\n<p>Bireysel Emeklilik Tasarruf Ve Yat\u0131r\u0131m Sistemi Kanunu \u0130le Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na 7351 Say\u0131l\u0131 Kanun 22.01.2022 tarihli ve 31727 say\u0131l\u0131 Resmi Gazete&#8216; de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>Kanunun 15. maddesi ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 32. maddesinde yap\u0131lan d\u00fczenleme ile;<\/p>\n<ul>\n<li>\u0130hracat yapan kurumlar\u0131n m\u00fcnhas\u0131ran ihracattan elde ettikleri kazan\u00e7lar,<\/li>\n<li>Sanayi sicil belgesini haiz ve fiilen \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n m\u00fcnhas\u0131ran \u00fcretim faaliyetinden elde ettikleri kazan\u00e7lar <strong>(Bu kazan\u00e7lar\u0131n ihracata isabet eden k\u0131sm\u0131 i\u00e7in ayr\u0131ca indirim uygulanmaz.)<\/strong><\/li>\n<\/ul>\n<p>i\u00e7in kurumlar vergisi oran\u0131 <strong>1(bir) puan<\/strong> indirimli olarak uygulanacakt\u0131r.<\/p>\n<p>S\u00f6z konusu indirimli oranlar, Kurumlar Vergisi Kanunu 32. madde kapsam\u0131ndaki di\u011fer indirimler uyguland\u0131ktan sonraki kurumlar vergisi oran\u0131 \u00fczerine uygulanacakt\u0131r.<\/p>\n<p>Bu uygulama 01.01.2022 tarihinden, \u00f6zel hesap d\u00f6nemine tabi olan m\u00fckelleflerde 2022 takvim y\u0131l\u0131nda ba\u015flayan \u00f6zel hesap d\u00f6neminin ba\u015f\u0131ndan itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Sirk\u00fcler Tarihi\u00a0\u00a0 : 24.01.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/06 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; &nbsp; Bireysel Emeklilik Tasarruf Ve Yat\u0131r\u0131m Sistemi Kanunu \u0130le Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na 7351 Say\u0131l\u0131 Kanun 22.01.2022 tarihli ve 31727 say\u0131l\u0131 Resmi Gazete&#8216; de yay\u0131mlanm\u0131\u015ft\u0131r. Kanunun 15. maddesi ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 32. maddesinde yap\u0131lan d\u00fczenleme&hellip;<\/p>\n","protected":false},"author":1,"featured_media":3740,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[170],"tags":[],"class_list":["post-3745","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeine","category-170","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/comments?post=3745"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3745\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media\/3740"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media?parent=3745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/categories?post=3745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/tags?post=3745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}