Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca haz\u0131rlanan ve Resmi Gazete’nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi ile 2025 hesap d\u00f6nemi 4’\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemi sonunda enflasyon d\u00fczeltmesi yap\u0131lmamas\u0131 kararla\u015ft\u0131r\u0131ld\u0131.<\/p>\n
\u0130\u015f d\u00fcnyas\u0131 temsilcileri ve mali m\u00fc\u015favirler, AA muhabirine, karar\u0131 ve yans\u0131malar\u0131n\u0131 de\u011ferlendirdi. Anadolu Aslanlar\u0131 \u0130\u015f Adamlar\u0131 Derne\u011fi (ASKON) Genel Ba\u015fkan\u0131 Orhan Ayd\u0131n, karar\u0131n uygulama birli\u011fi ve m\u00fckellefler \u00fczerindeki idari y\u00fck\u00fcn azalt\u0131lmas\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemli bir ad\u0131m oldu\u011funu s\u00f6yledi.<\/p>\n
Ayd\u0131n, Vergi Usul Kanunu’nun m\u00fckerrer 298’inci maddesi kapsam\u0131nda, \u015fartlar\u0131n olu\u015fmas\u0131 halinde bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir ve kurumlar vergisi m\u00fckelleflerinin ge\u00e7ici vergi d\u00f6nemleri dahil enflasyon d\u00fczeltmesi yapmas\u0131n\u0131n zorunlu bulundu\u011funu an\u0131msatt\u0131.<\/p>\n
Yay\u0131mlanan son tebli\u011fle bu uygulaman\u0131n d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemi i\u00e7in netlik kazand\u0131\u011f\u0131n\u0131 vurgulayan Ayd\u0131n, \u015f\u00f6yle konu\u015ftu: “ASKON olarak, ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi yap\u0131lmamas\u0131n\u0131n, i\u015fletmelerin muhasebe ve beyan s\u00fcre\u00e7lerinde karma\u015f\u0131kl\u0131\u011f\u0131 azaltaca\u011f\u0131n\u0131, zaman ve maliyet tasarrufu sa\u011flayaca\u011f\u0131n\u0131 ve \u00f6zellikle KOB\u0130’ler a\u00e7\u0131s\u0131ndan uygulama y\u00fck\u00fcn\u00fc hafifletece\u011fini d\u00fc\u015f\u00fcn\u00fcyoruz. S\u00f6z konusu d\u00f6neme ili\u015fkin verilecek ge\u00e7ici gelir ve kurumlar vergisi beyannamelerine bilan\u00e7o eklenmemesi y\u00f6n\u00fcndeki d\u00fczenleme de m\u00fckellefler a\u00e7\u0131s\u0131ndan sadele\u015ftirici bir ad\u0131m niteli\u011findedir.”<\/p>\n
Ayd\u0131n, s\u00fcrekli olarak i\u015flenmi\u015f alt\u0131n ve g\u00fcm\u00fc\u015f al\u0131m-sat\u0131m\u0131 ve imaliyle u\u011fra\u015fan m\u00fckelleflerin, \u015fartlara bak\u0131lmaks\u0131z\u0131n her ge\u00e7ici vergi d\u00f6nemi sonunda enflasyon d\u00fczeltmesi yapma y\u00fck\u00fcml\u00fc bulundu\u011funa dikkati \u00e7ekerek, “Bunun devam etmesi, sekt\u00f6r\u00fcn kendine \u00f6zg\u00fc yap\u0131s\u0131 ve fiyat hareketlili\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda yerinde bir istisna olarak de\u011ferlendirilmektedir. Ekonomi y\u00f6netiminin dezenflasyon s\u00fcrecini destekleyen ve vergi uygulamalar\u0131nda \u00f6ng\u00f6r\u00fclebilirli\u011fi art\u0131rmay\u0131 hedefleyen bu d\u00fczenlemenin, i\u015f d\u00fcnyas\u0131nda planlama ve mali y\u00f6netim s\u00fcre\u00e7lerine olumlu katk\u0131 sa\u011flayaca\u011f\u0131na inan\u0131yoruz. ASKON olarak, sade, anla\u015f\u0131l\u0131r ve uygulanabilir vergi mevzuat\u0131n\u0131n, kay\u0131tl\u0131 ekonomiyi g\u00fc\u00e7lendirece\u011fini ve s\u00fcrd\u00fcr\u00fclebilir b\u00fcy\u00fcmeyi destekleyece\u011fini bir kez daha vurguluyoruz.” ifadelerini kulland\u0131.<\/p>\n
“Olumlu ve yerinde bir karar olarak de\u011ferlendiriyoruz”<\/strong><\/p>\n Ankara Ticaret Odas\u0131 (ATO) Ba\u015fkan\u0131 G\u00fcrsel Baran da karar\u0131n olumlu bir ad\u0131m oldu\u011funu bildirdi. Enflasyon d\u00fczeltmesi uygulamas\u0131n\u0131n baz\u0131 m\u00fckelleflerin vergi y\u00fck\u00fcn\u00fc azaltt\u0131\u011f\u0131n\u0131 ancak \u00f6zellikle KOB\u0130’lerde vergi y\u00fck\u00fcn\u00fc art\u0131r\u0131c\u0131 sonu\u00e7lar ortaya \u00e7\u0131kard\u0131\u011f\u0131n\u0131 belirten Baran, bu y\u0131la ili\u015fkin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi uygulamas\u0131 yap\u0131lmamas\u0131n\u0131n daha \u00f6nce yay\u0131mlanan bir d\u00fczenlemeyle belirlendi\u011fini hat\u0131rlatt\u0131.<\/p>\n Baran, bug\u00fcn yay\u0131mlanan tebli\u011fle s\u00f6z konusu yakla\u015f\u0131m\u0131n y\u0131l\u0131n son ge\u00e7ici vergi d\u00f6nemi i\u00e7in de netlik kazand\u0131\u011f\u0131na ve uygulamada b\u00fct\u00fcnl\u00fck sa\u011fland\u0131\u011f\u0131na dikkati \u00e7ekerek, “Enflasyon d\u00fczeltmesi uygulamas\u0131, \u00f6zellikle ge\u00e7ici vergi d\u00f6nemlerinde i\u015fletmeler \u00fczerinde ciddi b\u00fcrokratik y\u00fck olu\u015fturuyordu. Uygulaman\u0131n vergisel sonu\u00e7lar do\u011furmas\u0131 ise enflasyonla m\u00fccadele s\u00fcrecinde i\u015fletmelerin finansal dayan\u0131kl\u0131l\u0131\u011f\u0131n\u0131 zay\u0131flat\u0131yordu. Ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi yap\u0131lmamas\u0131na y\u00f6nelik bu d\u00fczenlemeyi i\u015f d\u00fcnyas\u0131 a\u00e7\u0131s\u0131ndan olumlu ve yerinde bir karar olarak de\u011ferlendiriyoruz.” dedi.<\/p>\n Gelinen noktada, enflasyon d\u00fczeltmesi uygulamas\u0131n\u0131n ge\u00e7ici tedbirler yerine kal\u0131c\u0131 bi\u00e7imde g\u00f6zden ge\u00e7irilmesi, vergi sisteminde sadele\u015fmenin sa\u011flanmas\u0131 ve \u00f6ng\u00f6r\u00fclebilirli\u011fin art\u0131r\u0131lmas\u0131n\u0131n \u00f6nem ta\u015f\u0131d\u0131\u011f\u0131n\u0131 vurgulayan Baran, \u015f\u00f6yle konu\u015ftu:<\/p>\n “\u0130\u015fletmelerimizin \u00fcretime, yat\u0131r\u0131ma ve istihdama odaklanabilmesi i\u00e7in vergi uygulamalar\u0131n\u0131n y\u00fck olu\u015fturmayan, anla\u015f\u0131l\u0131r ve s\u00fcrd\u00fcr\u00fclebilir bir yap\u0131ya kavu\u015fturulmas\u0131 gerekmektedir. Bu \u00e7er\u00e7evede, i\u015f d\u00fcnyas\u0131n\u0131n beklentisi, enflasyon d\u00fczeltmesi uygulamas\u0131n\u0131n ge\u00e7ici vergi d\u00f6nemleriyle s\u0131n\u0131rl\u0131 kalmaks\u0131z\u0131n kal\u0131c\u0131 olarak kald\u0131r\u0131lmas\u0131 ve vergi sisteminin reel ekonomiyi destekleyen bir anlay\u0131\u015fla yeniden ele al\u0131nmas\u0131d\u0131r. Yay\u0131mlanan tebli\u011fin i\u015f d\u00fcnyam\u0131za hay\u0131rl\u0131 olmas\u0131n\u0131 diliyor, enflasyonla m\u00fccadele s\u00fcrecinin kararl\u0131l\u0131kla s\u00fcrd\u00fcr\u00fclmesini temenni ediyorum.”<\/p>\n “\u0130\u015f y\u00fck\u00fcn\u00fc azaltan olumlu bir ad\u0131md\u0131r”<\/strong><\/p>\n T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi (T\u00dcRMOB) Genel Ba\u015fkan\u0131 \u0130rfan H\u00fcseyin Y\u0131ld\u0131z da enflasyon d\u00fczeltmesinin ge\u00e7ici vergi d\u00f6nemlerinde fiilen uygulanmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 y\u00f6n\u00fcndeki g\u00f6r\u00fc\u015flerini ilk g\u00fcnden bu yana dile getirdiklerini s\u00f6yledi.<\/p>\n Bu y\u0131l d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminin ihdas edilmesi sonras\u0131 olu\u015fan belirsizli\u011fin bug\u00fcn yay\u0131mlanan tebli\u011fle giderildi\u011fine dikkati \u00e7eken Y\u0131ld\u0131z, \u015funlar\u0131 kaydetti:<\/p>\n “Bu d\u00fczenleme, m\u00fckellefler ve meslek camias\u0131 a\u00e7\u0131s\u0131ndan i\u015f y\u00fck\u00fcn\u00fc azaltan olumlu bir ad\u0131md\u0131r. T\u00dcRMOB olarak \u00f6teden beri, enflasyon d\u00fczeltmesi uygulamas\u0131n\u0131n ge\u00e7ici vergi d\u00f6nemlerinde uygulanmamas\u0131n\u0131, sadece y\u0131ll\u0131k d\u00f6nem baz\u0131nda ve vergi etkisi olmaks\u0131z\u0131n uygulanmas\u0131n\u0131 savunuyoruz. E\u011fer tamamen kald\u0131r\u0131lacak veya 3-4 y\u0131l erteleme olacaksa bunun yerine zaten mevzuat\u0131m\u0131zda var olan ‘S\u00fcrekli Yeniden De\u011ferleme’ uygulamas\u0131 ge\u00e7erli k\u0131l\u0131nmal\u0131d\u0131r. Bu \u00f6nerilerimizin hem i\u015fletmelerimiz hem meslek mensuplar\u0131m\u0131z hem de mali idaremiz a\u00e7\u0131s\u0131ndan daha uygun olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz.”<\/p>\n\n <\/p>\n Kaynak :\u00a0http:\/\/www.milliyet.com.tr\/ekonomi\/is-dunyasi-temsilcileri-enflasyon-duzeltmesi-yapilmamasi-kararini-degerlendirdi-7508569<\/span><\/p>\n","protected":false},"excerpt":{"rendered":" \u0130\u015f d\u00fcnyas\u0131 temsilcileri ve mali m\u00fc\u015favirler, bu y\u0131l\u0131n 4’\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde enflasyon d\u00fczeltmesi yap\u0131lmamas\u0131 karar\u0131n\u0131 olumlu bulduklar\u0131n\u0131 ve uygulaman\u0131n i\u015f y\u00fck\u00fcn\u00fc azaltt\u0131\u011f\u0131n\u0131 bildirdi.<\/p>\n","protected":false},"author":1,"featured_media":156774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[10456,211,578,731,273],"class_list":["post-156773","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-gecici-vergi-donemleri","tag-is","tag-karar","tag-uygulama","tag-vergi"],"_links":{"self":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/156773","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/comments?post=156773"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/156773\/revisions"}],"predecessor-version":[{"id":156775,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/156773\/revisions\/156775"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/media\/156774"}],"wp:attachment":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/media?parent=156773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/categories?post=156773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/tags?post=156773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}