1. Kamu Alacaklar\u0131nda Tecil ve Taksitlendirme Kolayl\u0131\u011f\u0131<\/p>\n
\u00a0\u015eirketlerin kamu bor\u00e7lar\u0131n\u0131 \u00f6deme s\u00fcre\u00e7lerinde daha esnek bir yap\u0131 olu\u015fturulmas\u0131 amac\u0131yla 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 48. maddesinde \u00e7e\u015fitli d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n
\u00a0Bu kapsamda: \u00a0<\/p>\n
.Vergi bor\u00e7lar\u0131nda tecil ve taksitlendirme s\u00fcresi 36 aydan 72 aya \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n
\u2022 Kamu alacaklar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131nda uygulanan teminats\u0131z taksitlendirme \u00fcst s\u0131n\u0131r\u0131 50.000 TL\u2019den 1.000.000 TL\u2019ye y\u00fckseltilmi\u015ftir.<\/p>\n
\u2022 D\u00fczenleme ile birlikte bor\u00e7lar\u0131n daha uzun vadeye yay\u0131lmas\u0131 ve \u00f6deme kolayl\u0131\u011f\u0131 sa\u011flanmas\u0131 ama\u00e7lanmaktad\u0131r.<\/p>\n
\u2022 Tecil faiz oran\u0131 ve uygulama esaslar\u0131n\u0131n Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n
\u00a02. Sanayi Sicil Belgeli Kurumlara \u0130ndirimli Kurumlar Vergisi<\/p>\n
\u00a0\u0130malat sanayisinin desteklenmesi amac\u0131yla sanayi sicil belgesine sahip ve fiilen \u00fcretim faaliyeti y\u00fcr\u00fcten kurumlara y\u00f6nelik kurumlar vergisi d\u00fczenlemesi yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n
Buna g\u00f6re:\u00a0<\/p>\n
\u00a0Sanayi sicil belgesine sahip ve \u00fcretim faaliyetinden gelir elde eden kurumlar\u0131n yaln\u0131zca bu faaliyetlerden do\u011fan kazan\u00e7lar\u0131na %12,5 oran\u0131nda kurumlar vergisi uygulanacakt\u0131r.<\/p>\n
\u2022 \u0130ndirimli kurumlar vergisi oran\u0131, yaln\u0131zca \u00fcretim s\u00fcrecinden do\u011fan kazan\u00e7lar\u0131 kapsamakta olup; ticari faaliyetler, hizmet gelirleri, finansman gelirleri ve di\u011fer yan faaliyetlerden elde edilen kazan\u00e7lar bu kapsam d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/p>\n
\u2022 Uygulama, 2027 y\u0131l\u0131 ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lar i\u00e7in ge\u00e7erli olacakt\u0131r.<\/p>\n
\u2022 \u0130lgili d\u00fczenleme kapsam\u0131nda faaliyet bazl\u0131 kazan\u00e7 ayr\u0131m\u0131 yap\u0131lmas\u0131 zorunlu hale gelmi\u015ftir.<\/p>\n
3. Yeni Varl\u0131k Bar\u0131\u015f\u0131 D\u00f6nemi<\/p>\n
Yurt d\u0131\u015f\u0131nda bulunan ekonomik de\u011ferlerin T\u00fcrkiye\u2019ye kazand\u0131r\u0131lmas\u0131 amac\u0131yla yeni bir varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131 y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015ftur.<\/p>\n
Bu kapsamda:<\/p>\n
\u2022 Yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n 31\/07\/2027 tarihine kadar bildirilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
\u2022 Bildirilen varl\u0131klar\u0131n iki ay i\u00e7inde T\u00fcrkiye\u2019ye getirilmesi veya banka\/arac\u0131 kurum hesaplar\u0131na transfer edilmesi zorunludur.\u00a0<\/p>\n
\u2022 T\u00fcrkiye\u2019de bulunmas\u0131na ra\u011fmen kay\u0131tlarda yer almayan varl\u0131klar\u0131n da sisteme dahil edilmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
\u2022 Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler, bu kapsamda kaydedilen k\u0131ymetler i\u00e7in pasifte \u00f6zel fon hesab\u0131 a\u00e7mak zorundad\u0131r.<\/p>\n
\u2022 Bu fon hesab\u0131, bildirim tarihinden itibaren iki y\u0131l ge\u00e7medik\u00e7e i\u015fletmeden \u00e7ekilemez, sermayeye ilave d\u0131\u015f\u0131nda ba\u015fka bir ama\u00e7la kullan\u0131lamaz ve i\u015fletmenin tasfiyesi halinde ise vergilendirilmez.<\/p>\n
\u2022 Serbest meslek kazan\u00e7 defteri ile i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan m\u00fckellefler, s\u00f6z konusu k\u0131ymetleri defterlerinde ayr\u0131ca g\u00f6sterirler.<\/p>\n
\u2022 Bu varl\u0131klar d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaz ve iki y\u0131l\u0131n dolmas\u0131 \u015fart\u0131yla vergiye tabi kazanc\u0131n ve kurumlar a\u00e7\u0131s\u0131ndan da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n i\u015fletmeden \u00e7ekilebilir.<\/p>\n
\u2022 Bildirilen varl\u0131klar \u00fczerinden banka ve arac\u0131 kurumlar taraf\u0131ndan %5 oran\u0131nda vergi tahsil edilmektedir.<\/p>\n
\u2022 Belirli yat\u0131r\u0131m ara\u00e7lar\u0131nda uzun s\u00fcreli de\u011ferlendirme taahh\u00fcd\u00fcne ba\u011fl\u0131 olarak bu oran kademeli \u015fekilde %0\u2019a kadar d\u00fc\u015febilmektedir.<\/p>\n
\u2022 Bildirime konu edilen varl\u0131klar i\u00e7in vergi incelemesi ve tarhiyat yap\u0131lmayaca\u011f\u0131 d\u00fczenlenmi\u015ftir.\u00a0<\/p>\n
\u2022 T\u00fcrkiye\u2019ye getirilen varl\u0131klar\u0131n serbest\u00e7e tasarrufuna ili\u015fkin usul ve esaslar ilgili mevzuat \u00e7er\u00e7evesinde belirlenmi\u015ftir.\u00a0<\/p>\n
4. K\u00fcresel Sermaye ve \u201cNon-Dom\u201d Vergi Rejimi<\/p>\n
\u00a0T\u00fcrkiye\u2019ye nitelikli sermaye giri\u015finin art\u0131r\u0131lmas\u0131 amac\u0131yla belirli ko\u015fullar\u0131 sa\u011flayan ger\u00e7ek ki\u015filer i\u00e7in \u00f6zel bir vergi rejimi olu\u015fturulmu\u015ftur.<\/p>\n
\u00a0D\u00fczenleme kapsam\u0131nda:<\/p>\n
\u2022 T\u00fcrkiye\u2019ye yerle\u015fen ve belirli \u015fartlar\u0131 sa\u011flayan ger\u00e7ek ki\u015filerin yurt d\u0131\u015f\u0131nda elde ettikleri kazan\u00e7 ve iratlar 20 y\u0131l s\u00fcreyle gelir vergisinden istisna edilmi\u015ftir.<\/p>\n
\u2022 \u0130stisna kapsam\u0131na; yurt d\u0131\u015f\u0131nda elde edilen \u00fccret gelirleri, serbest meslek kazan\u00e7lar\u0131, faiz gelirleri, temett\u00fc gelirleri, kira gelirleri ve benzeri t\u00fcm iratlar dahil edilmektedir.<\/p>\n
\u2022 T\u00fcrkiye i\u00e7inde elde edilen gelirler bu istisna kapsam\u0131nda de\u011fildir ve genel vergi h\u00fck\u00fcmlerine tabidir.<\/p>\n
\u2022 Bu ki\u015filerin veraset yoluyla edindikleri mal varl\u0131klar\u0131nda %1 oran\u0131nda veraset ve intikal vergisi uygulanacakt\u0131r.<\/p>\n
\u2022 D\u00fczenleme, belirlenen s\u00fcre ve \u015fartlar dahilinde ge\u00e7erlidir.<\/p>\n
5.\u0130stanbul Finans Merkezi ve Nitelikli Hizmet Te\u015fvikleri<\/p>\n
\u0130stanbul Finans Merkezi kapsam\u0131nda y\u00fcr\u00fct\u00fclen faaliyetlerin uluslararas\u0131 rekabet g\u00fcc\u00fcn\u00fcn art\u0131r\u0131lmas\u0131 amac\u0131yla yeni te\u015fvik d\u00fczenlemeleri yap\u0131lm\u0131\u015ft\u0131r.\u00a0<\/p>\n
Buna g\u00f6re:<\/p>\n
\u00a0\u2022 Finansal dan\u0131\u015fmanl\u0131k, yaz\u0131l\u0131m, veri analiti\u011fi, insan kaynaklar\u0131 ve benzeri alanlarda faaliyet g\u00f6steren Nitelikli Hizmet Merkezlerinin yurt d\u0131\u015f\u0131na sundu\u011fu hizmetlerden elde etti\u011fi kazan\u00e7lara %95 ila %100 oran\u0131nda kurumlar vergisi istisnas\u0131 uygulanmaktad\u0131r.<\/p>\n
\u00a0\u2022 Nitelikli hizmet merkezi; en az \u00fc\u00e7 farkl\u0131 \u00fclkede aktif olarak faaliyet g\u00f6steren ili\u015fkili \u015firket veya \u015firketler toplulu\u011funa hizmet sunmak \u00fczere kurulan ve y\u0131ll\u0131k has\u0131lat\u0131n\u0131n en az %80\u2019ini yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden veya \u015firketler toplulu\u011fundan elde eden sermaye \u015firketlerini ifade etmektedir.<\/p>\n
\u00a0\u2022 Bu merkezler; Finansal dan\u0131\u015fmanl\u0131k, stratejik y\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131, risk y\u00f6netimi, nakit ve likidite y\u00f6netimi, fonlama ve bor\u00e7lanma i\u015flemleri, yat\u0131r\u0131m ve sermaye yap\u0131s\u0131 planlamas\u0131, b\u00fct\u00e7eleme, finansal raporlama ve analiz, uluslararas\u0131 muhasebe ve uyum, denetim, dijital d\u00f6n\u00fc\u015f\u00fcm ve teknoloji dan\u0131\u015fmanl\u0131\u011f\u0131, veri analizi, hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 (belirli \u015fartlarla), insan kaynaklar\u0131 ve e\u011fitim hizmetleri ile bu hizmetlere ili\u015fkin koordinasyon ve y\u00f6netim faaliyetlerini, sat\u0131\u015f, sat\u0131\u015f sonras\u0131 destek, teknik destek, ara\u015ft\u0131rma ve geli\u015ftirme, d\u0131\u015f tedarik, yeni geli\u015ftirilen \u00fcr\u00fcnlerin test edilmesi ve laboratuvar hizmetleri gibi faaliyetlere ili\u015fkin koordinasyon ve y\u00f6netim hizmetlerini sunmaktad\u0131r.<\/p>\n
\u2022 Bu kapsamda belirtilen hizmetleri do\u011frudan ifa eden ve destek personeli d\u0131\u015f\u0131nda kalan \u00e7al\u0131\u015fanlar nitelikli hizmet personeli olarak tan\u0131mlanmakta olup, bu personel te\u015fvik uygulamalar\u0131n\u0131n kapsam\u0131na dahil edilmektedir.<\/p>\n
\u2022 Bu merkezlerde istihdam edilen nitelikli personelin br\u00fct asgari \u00fccretin 3 kat\u0131na kadar olan \u00fccretleri gelir vergisinden istisna tutulmaktad\u0131r.<\/p>\n
\u2022 \u0130stanbul Finans Merkezi kapsam\u0131ndaki te\u015fvik ve muafiyetlerin s\u00fcresi 2047 y\u0131l\u0131na kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n
\u2022 D\u00fczenleme, merkez bazl\u0131 faaliyetlerin uluslararas\u0131 hizmet ihracat\u0131 niteli\u011fi ta\u015f\u0131mas\u0131 \u015fart\u0131na ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
6. Yurt D\u0131\u015f\u0131 Kazan\u00e7lara \u0130li\u015fkin Kurumlar Vergisi D\u00fczenlemeleri<\/p>\n
\u2022 Yurt d\u0131\u015f\u0131ndan sat\u0131n al\u0131nan mallar\u0131n T\u00fcrkiye\u2019ye getirilmeksizin yurt d\u0131\u015f\u0131nda sat\u0131lmas\u0131ndan veya yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilen mal al\u0131m sat\u0131m i\u015flemlerine arac\u0131l\u0131k edilmesinden elde edilen kazan\u00e7lar\u0131n %95\u2019i kurumlar vergisinden istisna edilmi\u015ftir.<\/p>\n
\u2022 End\u00fcstri b\u00f6lgeleri ile \u0130stanbul Finans Merkezi B\u00f6lgesi kapsam\u0131nda faaliyet g\u00f6steren kurumlar bak\u0131m\u0131ndan bu oran %100 olarak uygulanabilecektir.<\/p>\n
\u00a0\u2022 Bu istisnadan yararlan\u0131labilmesi i\u00e7in, kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar gelirin T\u00fcrkiye\u2019ye transfer edilmesi ve arac\u0131l\u0131k faaliyetinde yer alan al\u0131c\u0131 ve sat\u0131c\u0131n\u0131n T\u00fcrkiye\u2019de bulunmamas\u0131 \u015fartt\u0131r.<\/p>\n
7582 Say\u0131l\u0131 Kanun Kapsam\u0131nda \u00d6ne \u00c7\u0131kan Vergi ve Te\u015fvik D\u00fczenlemeleri(Key Tax and Incentive Regulations Introduced Under Law No. 7582)<\/p>\n
1. Easier Deferral and Installment Payment of Public Receivables<\/p>\n
To provide greater flexibility in the payment of public debts, several amendments have been introduced to Article 48 of Law No. 6183 on the Procedure for the Collection of Public Receivables.<\/p>\n
Under these amendments:<\/p>\n
The deferral and installment payment period for tax debts has been extended from 36 months to 72 months.
\nThe upper limit for installment arrangements without collateral has been increased from TRY 50,000 to TRY 1,000,000.
\nThe regulation aims to allow taxpayers to spread their debts over a longer period and facilitate repayment.
\nThe deferral interest rate and implementation procedures will be determined by the Ministry of Treasury and Finance.
\n2. Reduced Corporate Tax for Industrial Enterprises with Industrial Registration Certificates<\/p>\n
To support the manufacturing industry, a new corporate tax incentive has been introduced for companies holding an Industrial Registration Certificate and actively engaged in production activities.<\/p>\n
Accordingly:<\/p>\n
Corporate income derived solely from manufacturing activities will be subject to a 12.5% corporate income tax rate.
\nThe reduced rate applies only to profits generated from production activities. Income from trading, services, financing activities, and other ancillary operations is excluded.
\nThe incentive will apply to profits earned in the 2027 fiscal year and subsequent taxation periods.
\nTaxpayers will be required to separately identify and track income attributable to qualifying manufacturing activities.
\n3. New Asset Repatriation Program (Asset Peace)<\/p>\n
A new asset repatriation regime has been introduced to encourage the transfer of overseas assets into T\u00fcrkiye.<\/p>\n
Within this framework:<\/p>\n
Cash, gold, foreign currency, securities, and other capital market instruments held abroad may be declared until 31 July 2027.
\nDeclared assets must be transferred to T\u00fcrkiye or deposited into bank\/intermediary institution accounts within two months of declaration.
\nAssets physically located in T\u00fcrkiye but not recorded in accounting records may also be included.
\nTaxpayers maintaining books on a balance-sheet basis must record such assets in a special reserve fund account under equity.
\nThis reserve fund may not be withdrawn from the business for two years, may only be used for capital increases, and will not be taxed upon liquidation.
\nTaxpayers keeping books under the self-employment ledger or operating account basis must separately record these assets in their books.
\nSuch assets will not be taken into account in determining taxable income and may be withdrawn after two years without affecting taxable profits or distributable earnings.
\nBanks and intermediary institutions will collect a 5% tax on declared assets.
\nThis rate may gradually decrease to 0%, depending on commitments to invest in certain eligible investment instruments for specified periods.
\nNo tax audit or tax assessment will be conducted with respect to declared assets.
\nThe procedures governing the free disposal and utilization of transferred assets will be determined under the relevant legislation.
\n4. Global Capital and the \u201cNon-Dom\u201d Tax Regime<\/p>\n
To attract qualified international capital and individuals to T\u00fcrkiye, a special tax regime has been introduced for certain qualifying individuals.<\/p>\n
Accordingly:<\/p>\n
Individuals relocating to T\u00fcrkiye and meeting specified requirements will benefit from a 20-year exemption from Turkish income tax on income earned abroad.
\nThe exemption covers foreign-source employment income, professional income, interest income, dividend income, rental income, and similar earnings.
\nIncome generated within T\u00fcrkiye remains subject to the general provisions of Turkish tax legislation.
\nAssets acquired through inheritance by such individuals will be subject to an inheritance and transfer tax rate of 1%.
\nThe regime applies subject to compliance with the conditions and duration specified by law.
\n5. Istanbul Financial Center and Qualified Service Center Incentives<\/p>\n
New incentives have been introduced to strengthen the international competitiveness of activities carried out within the Istanbul Financial Center.<\/p>\n
Accordingly:<\/p>\n
Qualified Service Centers engaged in activities such as financial consultancy, software development, data analytics, and human resources services will benefit from a 95% to 100% corporate tax exemption on income derived from services provided abroad.<\/p>\n
A Qualified Service Center is defined as a corporation established to provide services to affiliated companies or a corporate group operating in at least three countries and deriving at least 80% of its annual revenue from such foreign affiliated entities.
\nEligible services include financial advisory, strategic management consulting, risk management, treasury and liquidity management, funding and borrowing operations, investment and capital structure planning, budgeting, financial reporting and analysis, international accounting and compliance, auditing, digital transformation and technology consulting, data analytics, legal advisory services (subject to certain conditions), human resources, training, and related coordination and management services.
\nCoordination and management services related to sales, after-sales support, technical support, research and development, outsourcing, product testing, and laboratory services are also covered.
\nEmployees directly engaged in these activities (excluding support staff) are classified as qualified service personnel and are eligible for incentive programs.
\nSalaries paid to qualified personnel are exempt from income tax up to an amount equal to three times the gross minimum wage.
\nIncentives and exemptions under the Istanbul Financial Center regime have been extended until 2047.
\nEligibility is contingent upon the services qualifying as international service exports.
\n6. Corporate Tax Incentives for Foreign Trade Income
\n95% of profits derived from the purchase and sale of goods abroad, without bringing such goods into T\u00fcrkiye, or from intermediary activities conducted between foreign buyers and sellers, will be exempt from corporate income tax.
\nFor companies operating within Industrial Zones and the Istanbul Financial Center Zone, the exemption rate may reach 100%.
\nTo benefit from the exemption:
\nThe income must be transferred to T\u00fcrkiye by the filing deadline of the relevant annual corporate tax return.
\nIn intermediary transactions, both the buyer and seller must be located outside T\u00fcrkiye.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. Kamu Alacaklar\u0131nda Tecil ve Taksitlendirme Kolayl\u0131\u011f\u0131 \u00a0\u015eirketlerin kamu bor\u00e7lar\u0131n\u0131 \u00f6deme s\u00fcre\u00e7lerinde daha esnek bir yap\u0131 olu\u015fturulmas\u0131 amac\u0131yla 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 48. maddesinde \u00e7e\u015fitli d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r. \u00a0Bu kapsamda: \u00a0 .Vergi bor\u00e7lar\u0131nda tecil ve taksitlendirme s\u00fcresi 36 aydan 72 aya \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. \u2022 Kamu alacaklar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131nda uygulanan teminats\u0131z taksitlendirme \u00fcst s\u0131n\u0131r\u0131 50.000 […]<\/p>\n","protected":false},"author":1,"featured_media":169,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/271"}],"collection":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/comments?post=271"}],"version-history":[{"count":1,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/271\/revisions"}],"predecessor-version":[{"id":272,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/271\/revisions\/272"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/169"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}