{"id":3637,"date":"2021-08-13T18:45:07","date_gmt":"2021-08-13T15:45:07","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/vergi-usul-kanunu-genel-tebligi-ile-getirilen-duzenlemeler\/"},"modified":"2021-08-13T18:47:11","modified_gmt":"2021-08-13T15:47:11","slug":"vergi-usul-kanunu-genel-tebligi-ile-getirilen-duzenlemeler","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/en\/vergi-usul-kanunu-genel-tebligi-ile-getirilen-duzenlemeler\/","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi \u0130le Getirilen D\u00fczenlemeler"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 13.07.2021<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2021\/15<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>13 Temmuz 2021 Tarihli 31540 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Vergi Usul Kanunu Genel Tebli\u011fi (Seri No: 529) ile getirilen d\u00fczenlemeler bu sirk\u00fclerimizin konusunu olu\u015fturmaktad\u0131r.<\/p>\n<p>\u00dclkemizin de \u00fcyesi bulundu\u011fu Ekonomik \u0130\u015fbirli\u011fi ve Kalk\u0131nma Te\u015fkilat\u0131 Vergi Ama\u00e7lar\u0131na Y\u00f6nelik \u015eeffafl\u0131k ve Bilgi De\u011fi\u015fimi K\u00fcresel Forumu (K\u00fcresel Forum), vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131yla m\u00fccadele amac\u0131na y\u00f6nelik olarak \u00e7al\u0131\u015fmalar y\u00fcr\u00fctmektedir. Bu ba\u011flamda, K\u00fcresel Forum, faaliyetleri gere\u011fi \u015feffafl\u0131k ve bilgi de\u011fi\u015fimi konusunda \u00fclkelerin uymas\u0131 gereken uluslararas\u0131 asgari standartlar olu\u015fturmu\u015f olup t\u00fczel ki\u015filiklerin ve t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcllerin ger\u00e7ek faydalan\u0131c\u0131s\u0131n\u0131n bilinmesi hususu standard\u0131n unsurlar\u0131ndan biridir.<\/p>\n<p>S\u00f6z konusu 529 Seri No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fi ile \u00f6zetle Ger\u00e7ek faydalan\u0131c\u0131 bilgisi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilen kurumlar vergisi m\u00fckellefleri d\u00e2hil b\u00fct\u00fcn m\u00fckellefler ile di\u011fer ki\u015filerin, en ge\u00e7 <strong>31\/8\/2021<\/strong> g\u00fcn\u00fc sonuna kadar ger\u00e7ek faydalan\u0131c\u0131 bilgisini elektronik ortamda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirmeleri gerekmektedir.<\/p>\n<p>Tebli\u011fe g\u00f6re ger\u00e7ek faydalan\u0131c\u0131 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 ifade etmektedir.<\/p>\n<p>Ger\u00e7ek faydalan\u0131c\u0131 \u015fu \u015fekilde belirlenecektir;<\/p>\n<ul>\n<li>a) T\u00fczel ki\u015fili\u011fin %25\u2019i a\u015fan hissesine sahip <strong><u>ger\u00e7ek ki\u015fi ortaklar\u0131,<\/u><\/strong><\/li>\n<li>b) T\u00fczel ki\u015fili\u011fin %25\u2019i a\u015fan hissesine sahip ger\u00e7ek ki\u015fi orta\u011f\u0131n\u0131n ger\u00e7ek faydalan\u0131c\u0131 olmad\u0131\u011f\u0131ndan \u015f\u00fcphelenilmesi veya bu oranda hisseye sahip ger\u00e7ek ki\u015fi ortak bulunmamas\u0131 durumunda, t\u00fczel ki\u015fili\u011fi nihai olarak kontrol\u00fcnde bulunduran ger\u00e7ek ki\u015fi ya da ki\u015filer,<\/li>\n<li>c) Yukar\u0131daki (a) ve (b) bentleri kapsam\u0131nda ger\u00e7ek faydalan\u0131c\u0131n\u0131n tespit edilemedi\u011fi durumlarda, <strong><u>en \u00fcst d\u00fczey icra yetkisine sahip ger\u00e7ek ki\u015fi ya da ki\u015filer<\/u> <\/strong>ger\u00e7ek faydalan\u0131c\u0131 olarak kabul edilerek bildirime konu edilecektir.<\/li>\n<\/ul>\n<p>Ger\u00e7ek faydalan\u0131c\u0131 bilgisi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilen kurumlar vergisi m\u00fckellefleri d\u00e2hil b\u00fct\u00fcn m\u00fckellefler ile di\u011fer ki\u015filer\u00a0ilk bildirimlerini\u00a0en ge\u00e7 31\/8\/2021 g\u00fcn\u00fc sonuna kadar\u00a0ger\u00e7ek faydalan\u0131c\u0131 elektronik ortamda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirmeleri gerekmektedir.<\/p>\n<p>Genel kural ise bildirim yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilen;<\/p>\n<p>&#8211;\u00a0Kurumlar vergisi m\u00fckellefleri, ger\u00e7ek faydalan\u0131c\u0131 bilgisini\u00a0ge\u00e7ici vergi beyannameleri ve y\u0131ll\u0131k kurumlar vergisi beyannamesi ekinde\u00a0bildirmek zorundad\u0131r.<\/p>\n<p>&#8211;\u00a0Kurumlar vergisi m\u00fckellefleri d\u0131\u015f\u0131nda kalan di\u011fer m\u00fckellefler ile di\u011fer ki\u015filer; ger\u00e7ek faydalan\u0131c\u0131 bilgisini\u00a0her y\u0131l\u0131n A\u011fustos ay\u0131 sonuna kadar\u00a0Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bir form ile elektronik ortamda bildirmek zorundad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>Yukar\u0131da belirtilenlerin yeni m\u00fckellefiyet tesis ettirmesi veya daha \u00f6nce bildirime ekledikleri bilgilerde de\u011fi\u015fiklik olmas\u0131 halinde, yeni m\u00fckellefiyet tesisini veya bilgi de\u011fi\u015fikli\u011fini, bunlar\u0131n ger\u00e7ekle\u015fti\u011fi tarihi takip eden bir ay i\u00e7erisinde bildirmeleri gerekmektedir.<\/p>\n<p>\u201cGer\u00e7ek faydalan\u0131c\u0131ya ili\u015fkin bildirim formu\u201d, m\u00fckellef taraf\u0131ndan elektronik ortamda bizzat g\u00f6nderilebilece\u011fi gibi ilgili d\u00f6nemde, arac\u0131l\u0131k ve sorumluluk s\u00f6zle\u015fmesi bulunan serbest muhasebeci mali m\u00fc\u015favir veya gelir veya kurumlar vergisi beyannamesi tasdik s\u00f6zle\u015fmesi (tam tasdik s\u00f6zle\u015fmesi) bulunan yeminli mali m\u00fc\u015favirler arac\u0131l\u0131\u011f\u0131yla da g\u00f6nderilebilecektir.<\/p>\n<p>Konu ile ilgili ayr\u0131nt\u0131lar netle\u015fti\u011finde ayr\u0131ca taraf\u0131n\u0131za ilave sirk\u00fcler ile bilgi verilecektir.<\/p>\n<p>&nbsp;<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<p>Y.S.S. Consulting[\/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 : 13.07.2021 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2021\/15 \u00a0 Say\u0131n M\u00fc\u015fterilerimiz; 13 Temmuz 2021 Tarihli 31540 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Vergi Usul Kanunu Genel Tebli\u011fi (Seri No: 529) ile getirilen d\u00fczenlemeler bu sirk\u00fclerimizin konusunu olu\u015fturmaktad\u0131r. \u00dclkemizin de \u00fcyesi bulundu\u011fu Ekonomik \u0130\u015fbirli\u011fi ve Kalk\u0131nma Te\u015fkilat\u0131 Vergi Ama\u00e7lar\u0131na Y\u00f6nelik \u015eeffafl\u0131k ve Bilgi De\u011fi\u015fimi K\u00fcresel Forumu&hellip;<\/p>\n","protected":false},"author":1,"featured_media":3590,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[92],"tags":[],"class_list":["post-3637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-92","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/comments?post=3637"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3637\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media\/3590"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media?parent=3637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/categories?post=3637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/tags?post=3637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}