{"id":3527,"date":"2024-06-12T00:12:06","date_gmt":"2024-06-12T00:12:06","guid":{"rendered":"https:\/\/kamucalisanlari.net\/?p=3527"},"modified":"2024-06-12T00:12:06","modified_gmt":"2024-06-12T00:12:06","slug":"vergi-usul-kanunu-genel-tebliginde-degisiklik","status":"publish","type":"post","link":"https:\/\/kamucalisanlari.net\/index.php\/2024\/06\/12\/vergi-usul-kanunu-genel-tebliginde-degisiklik\/","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi&#8217;nde de\u011fi\u015fiklik"},"content":{"rendered":"<div>\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8217;n\u0131n Vergi Usul Kanunu Genel Tebli\u011fi&#8217;nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011fi Resmi Gazete&#8217;nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mland\u0131.<\/p>\n<p>Buna g\u00f6re; 6361 say\u0131l\u0131 Kanun kapsam\u0131nda faaliyet g\u00f6steren finansman ve tasarruf finansman \u015firketleri ile 6493 say\u0131l\u0131 Kanun kapsam\u0131nda faaliyet g\u00f6steren \u00f6deme ve elektronik para kurulu\u015flar\u0131; Banka ve Sigorta Muameleleri Vergisi\u2019ne (BSMV) t\u00e2bi i\u015flemleri i\u00e7in dekont, BSMV\u2019ye tabi olan i\u015flemleri d\u0131\u015f\u0131nda kalan KDV&#8217;ye t\u00e2bi teslim ve hizmetleri i\u00e7in fatura d\u00fczenleyecek.<\/p>\n<p>\u00d6deme ve elektronik para kurulu\u015flar\u0131 ise, faaliyetlerine g\u00f6re bir, \u00fc\u00e7, alt\u0131 ay veya bir y\u0131l gibi belirli hesap devreleri itibariyle, devre sonlar\u0131nda d\u00fczenlenen hesap bildirim cetveli (ekstre) ile bildirilmesi mutad olan BSMV\u2019ye tabi i\u015flemleri i\u00e7in dekont yerine ayn\u0131 bilgileri ta\u015f\u0131mak \u015fart\u0131 ile hesap bildirim cetveli (ekstre) d\u00fczenleyebilecekler.<\/p>\n<\/div>\n<div>\n<p>Tebeli\u011fin tasarruf finansman \u015firketlerine ili\u015fkin h\u00fck\u00fcmleri bu tebli\u011fin yay\u0131m\u0131n\u0131 izleyen ay\u0131n ba\u015f\u0131nda, \u00f6deme ve elektronik para kurulu\u015flar\u0131na ili\u015fkin h\u00fck\u00fcmleri 1\/1\/2025 tarihinde, di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/p>\n<\/div>\n<\/p>\n<p><\/p>\n<p>Kaynak :\u00a0<span style=\"background-color: rgb(255, 249, 236); color: rgb(55, 58, 60); font-size: 14px;\">https:\/\/www.bloomberght.com\/vergi-usul-kanunu-genel-tebligi-nde-degisiklik-2354704<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi Usul Kanunu Genel Tebli\u011fi&#8217;nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f, Resmi Gazete&#8217;de yay\u0131mland\u0131. Buna g\u00f6re; finansman ve tasarruf finansman \u015firketleri ile \u00f6deme ve elektronik para kurulu\u015flar\u0131; Banka ve Sigorta Muameleleri Vergisi\u2019ne (BSMV) t\u00e2bi&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3528,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"manset":[],"class_list":["post-3527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/3527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/comments?post=3527"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/3527\/revisions"}],"predecessor-version":[{"id":3529,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/3527\/revisions\/3529"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media\/3528"}],"wp:attachment":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media?parent=3527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/categories?post=3527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/tags?post=3527"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/manset?post=3527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}