\u00dcyemiz Havac\u0131l\u0131k ve Uzay K\u00fcmelenmesi Derne\u011fi\u2019nin (HUKD) 1 Eyl\u00fcl 2020 tarihli duyurusu a\u015fa\u011f\u0131da yer almaktad\u0131r:<\/p>\n
Konu : A\u011fustos Ay\u0131 \u00d6zet Mali\/Vergisel D\u00fczenlemeler<\/strong><\/p>\n A\u011fustos ay\u0131nda ger\u00e7ekle\u015fen mali konular\u0131 \u00f6zet olarak a\u015fa\u011f\u0131da bilginize sunar\u0131z. \u0130ngilizce olarak da ayr\u0131ca sizleri bilgilendiriyor olaca\u011f\u0131z. Bu b\u00fcltenleri \u0130ngilizce olarak da almak istiyorsan\u0131z info@taxia.com.tr<\/a> adresine ileti\u015fim bilgilerinizi g\u00f6ndermeniz yeterlidir.<\/p>\n Web sayfam\u0131z d\u0131\u015f\u0131nda sosyal medya hesaplar\u0131m\u0131zdan da mali ve ekonomik geli\u015fmeleri ve \u00f6ng\u00f6r\u00fclerimizi sizlerle payla\u015fmaya devam edece\u011fiz.<\/p>\n \u015eimdi geli\u015fmelere ana konu ba\u015fl\u0131klar\u0131 itibariyle bakal\u0131m: Kolay okunabilmesi ve takibi i\u00e7in b\u00fclteni Vergi & SGK, te\u015fvik & Ar-Ge, Para & Finans, D\u0131\u015f Ticaret & G\u00fcmr\u00fck, Ertelemeler & Kolayla\u015ft\u0131r\u0131c\u0131 Mevzuat ve Di\u011fer Mevzuat olarak tasnif ediyoruz.<\/p>\n Vergi ve SGK<\/strong><\/p>\n \u2022 M\u00fccbir sebep sona erdi\u011fi i\u00e7in KDV tevkifat\u0131<\/strong> uygulamas\u0131na devam edilecektir.<\/p>\n \u2022 A\u011fustos-Aral\u0131k 2020 d\u00f6neminde uygulanmak \u00fczere ge\u00e7ici olarak baz\u0131 KDV Oranlar\u0131<\/strong> indirilmi\u015ftir.<\/p>\n \u2013 31 Temmuz \u2013 30 A\u011fustos tarihli Resm\u00ee Gazetelerde yay\u0131mlanan Cumhurba\u015fkan\u0131 Kararlar\u0131 ile KDV oran belirleme yetkisi kullan\u0131lm\u0131\u015ft\u0131r.<\/p>\n \u2013 Bu uygulamaya ili\u015fkin teredd\u00fct edilen \u00e7ok fazla husus bulundu\u011fu i\u00e7in risk almamak veya do\u011fru oran\u0131 belirlemek i\u00e7in bizlere dan\u0131\u015fabilirsiniz.<\/strong><\/em><\/p>\n \u2022 30.07.2020 Tarihli 2813 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile baz\u0131 kiralama i\u015flemlerinde stopaj oranlar\u0131<\/strong> y\u0131l sonuna kadar yar\u0131 yar\u0131ya azalt\u0131lm\u0131\u015ft\u0131r.<\/p>\n \u2022 Kambiyo muamele vergisi uygulamas\u0131nda yeni bir istisna<\/strong> d\u00fczenlemesi tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n \u2022 <\/strong>K\u00c7\u00d6 ve Nakdi \u00dccret Deste\u011fi;<\/p>\n \u2013 31.08.2020 tarihli ve 31230 say\u0131l\u0131 Resmi Gazete de yay\u0131nlanan yeni karar ile yeni koronavir\u00fcs (covid-19) nedeniyle d\u0131\u015fsal etkilerden kaynaklanan d\u00f6nemsel durumlar kapsam\u0131nda zorlay\u0131c\u0131 sebep gerek\u00e7esiyle k\u0131sa \u00e7al\u0131\u015fma uygulanan i\u015fyerleri i\u00e7in k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finin<\/strong> s\u00fcresinin uzat\u0131lmas\u0131 hakk\u0131ndaki, 30.08.2020 tarihli ve 2915 say\u0131l\u0131 Cumhurba\u015fkan\u0131 karar\u0131 ile 30.07.2020 tarihli ve 2810 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile uzat\u0131lan bir ayl\u0131k s\u00fcreden sonra ba\u015flamak \u00fczere iki ay (31.10.2020)<\/strong> uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n \u2022 7252 say\u0131l\u0131 Kanun ile getirilen Sigorta Prim Deste\u011fi<\/strong> uygulamas\u0131na y\u00f6nelik 2020\/35 say\u0131l\u0131 Genelge yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n \u2022 Akreditasyon Kullan\u0131m \u00dccret ve Paylar\u0131na Dair 2020-1 say\u0131l\u0131 Tebli\u011f yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n \u2022 T\u00fct\u00fcn Mamulleri, Makaron, Yaprak Sigara K\u00e2\u011f\u0131d\u0131 ve Alkoll\u00fc \u0130\u00e7kilerde \u00dcr\u00fcn \u0130zleme Sistemi Uygulama Genel Tebli\u011fi Tasla\u011f\u0131 haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n \u2022 (OECD) taraf\u0131ndan 2014 y\u0131l\u0131nda olu\u015fturulan \u201cFinansal Hesap Bilgilerinin Vergi Konular\u0131nda Otomatik De\u011fi\u015fim Standard\u0131\u2019n\u0131n uygulanmas\u0131na ili\u015fkin rehber G\u0130B web sayfas\u0131nda yay\u0131nlanm\u0131\u015ft\u0131r. Rehberde cevaplanan sorular \u00f6zet olarak \u015fu \u015fekildedir:<\/p>\n \u2013 Finansal hesap bilgilerinin otomatik de\u011fi\u015fimi nedir?<\/p>\n \u2013 Neden otomatik bilgi payla\u015f\u0131m\u0131 yap\u0131lmaktad\u0131r?<\/p>\n \u2013 Hangi \u00fclkelerle bilgi de\u011fi\u015fimi yap\u0131lacakt\u0131r?<\/p>\n \u2013 Kimler T\u00fcrkiye\u2019de mukim kabul edilir?<\/p>\n \u2013 Hangi kurulu\u015flar bildirim yapacak?<\/p>\n Te\u015fvik & Ar-Ge<\/strong><\/p>\n \u2022 Su \u00fcr\u00fcnleri yeti\u015ftiricilerine y\u00f6nelik te\u015fvikler verilmektedir. Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131 Su \u00dcr\u00fcnleri Yeti\u015ftiricili\u011fi Y\u00f6netmeli\u011finde de\u011fi\u015fiklik yapm\u0131\u015ft\u0131r.<\/p>\n \u2022 \u00c7ift\u00e7i Kay\u0131t Sisteminde 2020 \u00fcretim y\u0131l\u0131na ili\u015fkin \u00e7ift\u00e7i ba\u015fvurular\u0131 1 Eyl\u00fcl 2020 tarihinde sona erecektir.<\/p>\n \u2022 Orman K\u00f6yl\u00fclerine Y\u00f6nelik Desteklerde iyile\u015ftirmeler yap\u0131lm\u0131\u015f ve salg\u0131n hastal\u0131k kredi desteklerinin \u00f6denmesinde m\u00fccbir sebep olarak say\u0131lm\u0131\u015ft\u0131r.<\/p>\n \u2022 Destek y\u00f6netim sistemi kullan\u0131m\u0131 Eyl\u00fcl ay\u0131na ertelenmi\u015ftir.<\/p>\n \u2022 1501-Sanayi Ar-Ge ve 1507-KOB\u0130 Ar-Ge 2020 Y\u0131l\u0131 2. \u00c7a\u011fr\u0131 Takvimi ve 1501 Ek De\u011ferlendirme Kriterinde De\u011fi\u015fiklik Yap\u0131ld\u0131.<\/p>\n \u2013 1501 ve 1507 \u00c7a\u011fr\u0131 duyurular\u0131n\u0131n her ikisinde de \u00c7a\u011fr\u0131 Takvimi de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u2022 Sipari\u015fe Dayal\u0131 Ar-Ge Projeleri \u0130\u00e7in KOB\u0130 Destekleme \u00c7a\u011fr\u0131s\u0131 Proje \u00c7a\u011fr\u0131 Takvimi Uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n \u2022 KOSGEB \u2013 KOB\u0130GEL Destek Program\u0131 Proje Ba\u015fvurular\u0131 Al\u0131nmaya Devam Etmektedir.<\/p>\n Finans & Para<\/strong><\/p>\n \u2022 TCMB taraf\u0131ndan yap\u0131lan T\u00fcrk Liras\u0131 Likidite Y\u00f6netimine \u0130li\u015fkin Bas\u0131n Duyurusu ile A\u00e7\u0131k Piyasa \u0130\u015flemleri \u00e7er\u00e7evesinde bankalara tan\u0131nan likidite limitleri s\u0131f\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n \u2022 \u00d6deme Hizmetlerinde TR Karekodun \u00dcretilmesi ve Kullan\u0131lmas\u0131 Hakk\u0131nda bir Y\u00f6netmelik yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n Ertelemeler ve Kolayla\u015ft\u0131r\u0131c\u0131 Mevzuat<\/strong><\/p>\n \u2022 KGK Muhasebe, Denetim ve Finans konular\u0131nda da s\u00fcrekli e\u011fitimlerin uzaktan yap\u0131labilmesine y\u00f6nelik bir d\u00fczenleme yapm\u0131\u015ft\u0131r.<\/p>\n \u2022 Muhtasar ve hizmet prim beyannamesi Temmuz 2020\u2019de y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup herhangi bir erteleme olmam\u0131\u015ft\u0131r. T\u00fcm \u00fclke i\u00e7in uygulama 1 Temmuz 2020 tarihi itibariyle ba\u015flam\u0131\u015ft\u0131r.<\/p>\n D\u0131\u015f Ticaret & G\u00fcmr\u00fck<\/strong><\/p>\n \u2022 05.08.2020 tarihli Resm\u00ee Gazetede yay\u0131mlanan 2819 say\u0131l\u0131 Karar ile \u00e7ok say\u0131da \u00fcr\u00fcne ilave g\u00fcmr\u00fck vergisi getirilmi\u015ftir.<\/p>\n \u2022 Sar\u0131msak, ceviz, muz, \u00e7ay ve ay\u00e7i\u00e7e\u011fi tohumu cinsi \u00fcr\u00fcnlere uygulanmakta olan g\u00fcmr\u00fck vergisi oranlar\u0131 d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n \u2022 Taze limon (kurutulmu\u015f hari\u00e7) ihracat\u0131nda 2020\/7 say\u0131l\u0131 Tebli\u011f ile ba\u015flat\u0131lan \u00f6n izin uygulamas\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n \u2022 \u0130hracat Bedellerinin yurda getirilmesine ili\u015fkin Tebli\u011fde de\u011fi\u015fiklik yap\u0131larak, BPO (banka \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc) ile yurda getirme imk\u00e2n\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n \u2022 \u0130lave g\u00fcmr\u00fck vergisi ve ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda destekten faydalan\u0131p faydalanamayaca\u011f\u0131na y\u00f6nelik genel yaz\u0131 yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n Di\u011fer Mevzuat<\/strong><\/p>\n \u2022 21.08.2020 tarihli ve 31220 say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanan 2846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 15\/6\/2012 tarihli ve 2012\/3305 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u2019da iyile\u015ftirmeye y\u00f6nelik baz\u0131 de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n \u2022 Veri Payla\u015f\u0131m Kurulu Y\u00f6netmeli\u011fi ve Kimlik Payla\u015f\u0131m Sistemi Y\u00f6netmeli\u011fi yay\u0131mlanarak, N\u00fcfus ve Vatanda\u015fl\u0131k \u0130\u015fleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn Kimlik Payla\u015f\u0131m Sistemi (KPS) dahilinde talep eden kurumlarla veri payla\u015f\u0131m\u0131 ve uygulanacak usul ve esaslar d\u00fczenlenmi\u015ftir.<\/p>\n \u2022 Ticari ileti\u015fim ve ticari elektronik iletilerin g\u00f6nderilmesine ili\u015fkin baz\u0131 y\u00fck\u00fcml\u00fcl\u00fckler 1 Eyl\u00fcl 2020 tarihinden 16 Ocak 2021 tarihine ertelenmi\u015ftir.<\/p>\n \u2022 Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan Yenilenmi\u015f \u00dcr\u00fcnlerin Sat\u0131\u015f\u0131 Hakk\u0131nda Y\u00f6netmelik yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n \u2022 \u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticaretini d\u00fczenleyen Y\u00f6netmelikte \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n \u2022 K\u00fclt\u00fcr ve Turizm Koruma ve Geli\u015fim B\u00f6lgelerinde ve Turizm Merkezlerinde Planlamaya ve Uygulamaya \u0130li\u015fkin Y\u00f6netmelikte de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n