{"id":30010,"date":"2022-03-18T16:53:34","date_gmt":"2022-03-18T13:53:34","guid":{"rendered":"http:\/\/localhost:8080\/?p=30010"},"modified":"2026-10-19T10:40:56","modified_gmt":"2026-10-19T07:40:56","slug":"kobi-taniminda-degisiklik-hukd-duyurusu","status":"publish","type":"post","link":"https:\/\/kompozit.org.tr\/en\/kobi-taniminda-degisiklik-hukd-duyurusu\/","title":{"rendered":"KOB\u0130 Tan\u0131m\u0131nda De\u011fi\u015fiklik HUKD Duyurusu"},"content":{"rendered":"<p>\u00dcyemiz Havac\u0131l\u0131k ve Uzay K\u00fcmelenmesi Derne\u011fi\u2019nin (HUKD) 18 Mart 2022 tarihli duyurusu a\u015fa\u011f\u0131da yer almaktad\u0131r.<\/p>\n<p>\u201c\u201d<em>K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin Tan\u0131m\u0131, Nitelikleri ve S\u0131n\u0131fland\u0131r\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u201d hakk\u0131nda verilen bilgiler a\u015fa\u011f\u0131da payla\u015f\u0131lmaktad\u0131r.\u201d<\/em><\/p>\n<p><strong>Vergi Sirk\u00fcleri 2022\/46<\/strong><br \/>\n<strong>KOB\u0130 Tan\u0131m\u0131nda De\u011fi\u015fiklik<\/strong><\/p>\n<p>18.03.2022 tarih ve 31782 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 5315 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile \u201c<em>K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin Tan\u0131m\u0131, Nitelikleri ve S\u0131n\u0131fland\u0131r\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u201d <\/em><strong><em>18 Mart 2022<\/em><\/strong> tarihinden itibaren ge\u00e7erli olacak \u015fekilde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>Yap\u0131lan de\u011fi\u015fikliklerden \u00f6nem arz edenler <em><strong>kar\u015f\u0131la\u015ft\u0131rmal\u0131<\/strong><\/em> olarak a\u015fa\u011f\u0131da maddeler halinde belirtilmi\u015ftir.<\/p>\n<ul>\n<li><em>K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckte \u0130\u015fletme (KOB\u0130):<\/em> <em><strong>250 ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan<\/strong><\/em> istihdam eden ve <em><strong>y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 <\/strong><\/em>veya <em><strong>mali bilan\u00e7osundan<\/strong><\/em> herhangi biri <em><strong>250 milyon T\u00fcrk Liras\u0131n\u0131<\/strong><\/em> (De\u011fi\u015fiklik \u00f6ncesi 125 milyon) <em><strong>a\u015fmayan<\/strong><\/em> ve s\u00f6z konusu Y\u00f6netmelikte mikro i\u015fletme, k\u00fc\u00e7\u00fck i\u015fletme ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletme olarak s\u0131n\u0131fland\u0131r\u0131lan ekonomik birimler veya giri\u015fimlerdir.<\/li>\n<li><em>Mikro \u0130\u015fletme:<\/em> <em><strong>10 ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan<\/strong><\/em> istihdam eden ve <em><strong>y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131<\/strong><\/em> veya <em><strong>mali<\/strong><\/em> <em><strong>bilan\u00e7osundan<\/strong><\/em> herhangi biri <em><strong>5 milyon T\u00fcrk Liras\u0131n\u0131<\/strong><\/em> (De\u011fi\u015fiklik \u00f6ncesi 3 milyon) <em><strong>a\u015fmayan<\/strong><\/em> i\u015fletmelerdir.<\/li>\n<li><em>K\u00fc\u00e7\u00fck \u0130\u015fletme:<\/em> <em><strong>50 ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan<\/strong><\/em> istihdam eden ve <em><strong>y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131<\/strong><\/em> veya <em><strong>mali<\/strong><\/em> <em><strong>bilan\u00e7osundan<\/strong><\/em> herhangi biri <em><strong>50 milyon T\u00fcrk Liras\u0131n\u0131<\/strong><\/em> (De\u011fi\u015fiklik \u00f6ncesi 25 milyon) <em><strong>a\u015fmayan<\/strong><\/em> i\u015fletmelerdir.<\/li>\n<li><em>Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletme:<\/em> <em><strong>250 ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan<\/strong><\/em> istihdam eden ve <em><strong>y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131<\/strong><\/em> veya <em><strong>mali bilan\u00e7osundan<\/strong><\/em> herhangi biri <em><strong>250 milyon T\u00fcrk Liras\u0131n\u0131<\/strong><\/em> (De\u011fi\u015fiklik \u00f6ncesi 125 milyon) <em><strong>a\u015fmayan<\/strong><\/em> i\u015fletmelerdir.<\/li>\n<\/ul>\n<p>5315 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe giren bahse konu y\u00f6netmeli\u011fi indirmek i\u00e7in <a href=\"http:\/\/lb.live.euromsg.net\/eu\/c\/tq\/D8584235ECF941D5A9A0702486A2E133\/ed860df7e6e439fd465dc6b4ba13121a\/?i=15ca6df4ca9a972721064891c94feea0c5db42aa573a0a38c188a27c88f4666e4b2bbf1a30dbbe6b9b390253308c919d4a12a8bb0a03f08843e7c8e6e381a9b46f572f7c99a9d3ce509e1d2b4e760259ed6f4544e3a6704ca1429b81f1e8dfcc5641537f98f4b68c\" target=\"_blank\" rel=\"noopener noreferrer\"><em><strong>buraya <\/strong><\/em><\/a>t\u0131klay\u0131n\u0131z.<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<br \/>\nCONSULTA Vergi<\/p>\n<p>(*) Sirk\u00fclerlerimizde yap\u0131lan a\u00e7\u0131klamalar yaln\u0131zca bilgilendirme ama\u00e7l\u0131 olup, kesin i\u015flem tesis etmeden \u00f6nce uzmanlar\u0131m\u0131zdan g\u00f6r\u00fc\u015f ve y\u00f6nlendirme al\u0131nmas\u0131n\u0131 \u00f6nemle tavsiye ederiz. Bu sirk\u00fclerlerin amac\u0131 tek ba\u015f\u0131na uygulamalara y\u00f6n vermek olmay\u0131p; m\u00fckelleflerimizin risk, f\u0131rsat ve de\u011fi\u015fiklikler hakk\u0131nda g\u00fcncel bilgi sahibi olmalar\u0131n\u0131 sa\u011flamakt\u0131r. Yeg\u00e2ne kaynak olarak sirk\u00fclerlerimizdeki a\u00e7\u0131klamalar\u0131n kullan\u0131lmas\u0131 halinde do\u011fabilecek olas\u0131 zararlardan CONSULTA sorumlu olmayacakt\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u00dcyemiz Havac\u0131l\u0131k ve Uzay K\u00fcmelenmesi Derne\u011fi\u2019nin (HUKD) 18 Mart 2022 tarihli duyurusu a\u015fa\u011f\u0131da yer almaktad\u0131r. \u201c\u201dK\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin Tan\u0131m\u0131, Nitelikleri ve S\u0131n\u0131fland\u0131r\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u201d hakk\u0131nda verilen\u2026<\/p>","protected":false},"author":1,"featured_media":1392,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-30010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyurular"],"_links":{"self":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/30010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/comments?post=30010"}],"version-history":[{"count":1,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/30010\/revisions"}],"predecessor-version":[{"id":30011,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/30010\/revisions\/30011"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media\/1392"}],"wp:attachment":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media?parent=30010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/categories?post=30010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/tags?post=30010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}