{"id":49413,"date":"2022-07-27T05:30:02","date_gmt":"2022-07-27T05:30:02","guid":{"rendered":"https:\/\/blog.coinmuhendisi.com\/?p=49413"},"modified":"2022-07-27T05:30:02","modified_gmt":"2022-07-27T05:30:02","slug":"sirketlerin-kkm-kazanclarina-vergi-istisnasi-uzatildi","status":"publish","type":"post","link":"https:\/\/coinmuhendisi.com\/blog\/sirketlerin-kkm-kazanclarina-vergi-istisnasi-uzatildi\/","title":{"rendered":"\u015eirketlerin KKM kazan\u00e7lar\u0131na vergi istisnas\u0131 uzat\u0131ld\u0131"},"content":{"rendered":"

\u015eirketlerin kur korumal\u0131 mevduattan (KKM) elde etti\u011fi faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7larda kurumlar vergisi istinas\u0131 s\u00fcre uzat\u0131ld\u0131.<\/p>\n

Resmi Gazete’de yay\u0131mlanan Cumhurba\u015fkan\u0131 karar\u0131na g\u00f6re, kurumlar vergisi istisnas\u0131 bu kapsamda kurumlar\u0131n 30 Haziran tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralara itibar\u0131yla da uygulanacak.<\/p>\n

Kurumlar\u0131n 31 Mart tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131 2022 y\u0131l\u0131 sonuna kadar TL mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda TL’ye \u00e7evirmeleri ve bu suretle elde edilen TL varl\u0131\u011f\u0131 en az 3 ay vadeli TL mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar\u0131n kurumlar vergisinden istisna tutulmas\u0131 y\u00f6n\u00fcnde kurumlar vergisi kanuna ge\u00e7ici bir madde eklenmi\u015fti. Bu maddeyle ayr\u0131ca, Cumhurba\u015fkan\u0131’na istisnay\u0131 30 Haziran veya 30 Eyl\u00fcl tarihli bilan\u00e7olarda yer alan yabanc\u0131 paralar itibar\u0131yla da uygulatma yetkisi tan\u0131nm\u0131\u015ft\u0131.<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"

\u015eirketlerin kur korumal\u0131 mevduattan (KKM) elde etti\u011fi faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7larda kurumlar vergisi istinas\u0131 s\u00fcre uzat\u0131ld\u0131. Resmi …<\/p>\n","protected":false},"author":1,"featured_media":49414,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-49413","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\n\u015eirketlerin KKM kazan\u00e7lar\u0131na vergi istisnas\u0131 uzat\u0131ld\u0131 - Coin M\u00fchendisi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/coinmuhendisi.com\/blog\/sirketlerin-kkm-kazanclarina-vergi-istisnasi-uzatildi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u015eirketlerin KKM kazan\u00e7lar\u0131na vergi istisnas\u0131 uzat\u0131ld\u0131\" \/>\n<meta property=\"og:description\" content=\"\u015eirketlerin kur korumal\u0131 mevduattan (KKM) elde etti\u011fi faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7larda kurumlar vergisi istinas\u0131 s\u00fcre uzat\u0131ld\u0131. 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