{"id":44979,"date":"2025-12-27T01:24:06","date_gmt":"2025-12-27T01:24:06","guid":{"rendered":"https:\/\/kamucalisanlari.net\/?p=44979"},"modified":"2025-12-27T01:24:06","modified_gmt":"2025-12-27T01:24:06","slug":"nufusu-30-bini-asan-ilcelerde-mukellefler-basit-usul-kapsamindan-cikarildi","status":"publish","type":"post","link":"https:\/\/kamucalisanlari.net\/index.php\/2025\/12\/27\/nufusu-30-bini-asan-ilcelerde-mukellefler-basit-usul-kapsamindan-cikarildi\/","title":{"rendered":"N\u00fcfusu 30 bini a\u015fan il\u00e7elerde m\u00fckellefler basit usul kapsam\u0131ndan \u00e7\u0131kar\u0131ld\u0131"},"content":{"rendered":"<p><p>Baz\u0131 m\u00fckelleflerin basit vergilendirme usul\u00fcn\u00fcn kapsam\u0131ndan \u00e7\u0131kar\u0131lmas\u0131 hakk\u0131ndaki karar Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p>D\u00fczenlemeye g\u00f6re, 193 say\u0131l\u0131 Gelir Vergisi Kanununun 51 inci maddesi gere\u011fi, B\u00fcy\u00fck\u015fehir belediyesi olan illerde 30 binin \u00fczerindeki il\u00e7elerdeki m\u00fckellefler basit de\u011fil ger\u00e7ek usulde vergilendirilecek.<\/p>\n<p>Ger\u00e7ek usulde vergilendirilecek faaliyetler;<\/p>\n<p>Her t\u00fcrl\u00fc emtia imalat\u0131 ile u\u011fra\u015fanlar, her t\u00fcrl\u00fc emtia al\u0131m\u0131 sat\u0131m\u0131 ile u\u011fra\u015fanlar, in\u015faat ile ilgili her t\u00fcrl\u00fc i\u015fle u\u011fra\u015fanlar, motorlu ta\u015f\u0131tlar\u0131n her t\u00fcr\u00fc bak\u0131m ve onar\u0131m i\u015fleri, lokanta ve benzeri hizmet i\u015fletmelerini i\u015fletenler, e\u011felence ve istirahat yerleri i\u015fletenler ile \u015fehir i\u00e7i yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 faaliyetinde bulunlar olarak s\u0131raland\u0131.<\/p>\n<p>Karar 1 Ocak 2026 tarihinden y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/p>\n<p>T\u00fcrkiye Sanayici ve \u0130\u015fadamlar\u0131 Vakf\u0131 (T\u00dcS\u0130AV) Vergi Platformu Ba\u015fkan\u0131 Serkan Kumdak\u00e7\u0131, halen 2,7 milyon gelir vergisi m\u00fckellefinin 815 bininin basit usulde vergilendirildi\u011fini, kararla bunlar\u0131n \u00f6nemli k\u0131sm\u0131n\u0131n ger\u00e7ek usule ge\u00e7irilerek gelir vergisinin paylar\u0131n\u0131n art\u0131r\u0131lm\u0131\u015f olaca\u011f\u0131n\u0131 kaydetti.<\/p>\n<div>\n<p>Kararla ayr\u0131ca dolayl\u0131 vergi ve KDV tahakkukunun artaca\u011f\u0131n\u0131 da belirten Kumdak\u00e7\u0131, m\u00fckellefler aras\u0131nda haks\u0131z rekabetin \u00f6nlenmesinin de ama\u00e7land\u0131\u011f\u0131n\u0131 ifade etti.<\/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\/nufusu-30-bini-asan-ilcelerde-mukellefler-basit-usul-kapsamindan-cikarildi-3756695<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resmi Gazete&#8217;de yer alan Cumhurba\u015fkan\u0131 karar\u0131na g\u00f6re, B\u00fcy\u00fck\u015fehir Belediyesi olan illerde 30 binin \u00fczerindeki il\u00e7e m\u00fckellefleri basit de\u011fil ger\u00e7ek usulde vergilendirilecek.<\/p>\n","protected":false},"author":1,"featured_media":44980,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[934,287],"manset":[],"class_list":["post-44979","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-isle","tag-vergi"],"_links":{"self":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/44979","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=44979"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/44979\/revisions"}],"predecessor-version":[{"id":44981,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/44979\/revisions\/44981"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media\/44980"}],"wp:attachment":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media?parent=44979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/categories?post=44979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/tags?post=44979"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/manset?post=44979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}