{"id":13985,"date":"2022-04-21T04:54:03","date_gmt":"2022-04-21T01:54:03","guid":{"rendered":"https:\/\/kutaybilen.com.tr\/?p=13985"},"modified":"2022-04-21T04:54:03","modified_gmt":"2022-04-21T01:54:03","slug":"youtuberlara-makus-haber-vergi-mecburiligi-geliyor","status":"publish","type":"post","link":"https:\/\/kutaybilen.com.tr\/?p=13985","title":{"rendered":"YouTuber&#8217;lara Makus Haber: Vergi Mecburili\u011fi Geliyor"},"content":{"rendered":"<p>YouTube \u00fczerinden yay\u0131n yap\u0131p yarar sa\u011flayanlar, senaryo ve kitap yazanlar, 500 bin TL&#39;nin \u00fczerinde gelir elde ediyorlarsa Gelir Vergisi Kanunu\u2019nun 37. hususu mucibince art\u0131k <strong>ticari kar<\/strong> yeterince vergilendirilecekler. Yani\u00a0YouTuber&#39;lar art\u0131k defter tutacak, fatura kesecek, y\u0131ll\u0131k beyanname verecek,\u00a0her ay KDV ve muhtasar beyanname vermek zorunda kalacaklar.<\/p>\n<p>H\u00fcr Muhasebeci ve Mali M\u00fc\u015favir Erhan \u00c7a\u011f\u015f\u0131rl\u0131, YouTuber&#39;lar\u0131n evvelce beri <strong>vergi m\u00fckellefi<\/strong> olmalar\u0131na dair kanun bulundu\u011funu lakin Gelir Vergisi Kanunu&#39;nun 18. unsurunda telif \u00e7\u0131karlar\u0131n\u0131n istisna tutuldu\u011funu hat\u0131rlatt\u0131.<\/p>\n<p>\u00c7a\u011f\u015f\u0131rl\u0131, <em>&#8220;Bu husus yanl\u0131\u015f yorumlan\u0131yordu. Yeni de\u011fi\u015fiklikle 37. husus a\u00e7\u0131klay\u0131c\u0131 oldu. Telif \u00e7\u0131karlar\u0131 500 bin TL&#39;yi ge\u00e7enler ola\u011fan gelir vergisi m\u00fckellefi olacak. T\u00fcccar \u00fczere gelir defteri tutacak, fatura ve fi\u015f d\u00fczenleyecek. Bu yaln\u0131zca YouTuber\u2019lar\u0131 de\u011fil b\u00fct\u00fcn telif kar\u0131 sa\u011flayanlar\u0131 kaps\u0131yor. Direkt\u00f6r, sinemac\u0131, senaryo m\u00fcellifi, \u015fair, m\u00fcellif \u00fczere telifle \u00e7al\u0131\u015fanlar buna dahil. Evvelden bunlar kapsam d\u0131\u015f\u0131ndayd\u0131. Telifli \u00e7\u0131karlara hudut getirildi. 500 bin TL&#39;den fazla kazananlar m\u00fckellef oldu. Evvelce 1 milyon TL de kazansan\u0131z telif say\u0131l\u0131yordu&#8221;<\/em> diye konu\u015ftu.<\/p>\n<p><b>Toplumsal medya fenomenleri, \u015firket kurmak zorunda kalacaklar<\/b><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.webtekno.com\/images\/editor\/default\/0002\/34\/3531057c3064b3efc8ec4920fe3d234beb051f30.jpeg\"\/><\/p>\n<p>Toplumsal medya fenomenlerinin evvelden beri vergiye tabi oldu\u011funu aktaran \u00c7a\u011f\u015f\u0131rl\u0131, <em>&#8220;Maliye\u2019nin g\u00f6r\u00fc\u015f\u00fc birinci YouTuber\u2019l\u0131k ortaya \u00e7\u0131kt\u0131\u011f\u0131ndan beri ticari kar oldu\u011fu taraf\u0131ndayd\u0131. Kanunen de destekleniyordu. Lakin inceleme ve kontrol azd\u0131. Art\u0131k Maliye incelemeleri art\u0131rd\u0131. Hatta geriye d\u00f6n\u00fck de vergi al\u0131n\u0131yor. 2016, 2017 ve 2018 karlar\u0131 da kontrole tabi tutuluyor&#8221;<\/em> dedi.<\/p>\n<p>\u00c7a\u011f\u015f\u0131rl\u0131, T\u00fcrkiye&#39;de vergiye tabi 1000 civar\u0131 <strong>YouTuber<\/strong> oldu\u011funu varsay\u0131m ettiklerini lisana getirerek, ayda 10 bin TL de, 1 milyon TL de kazanan bulundu\u011funu lakin ortalama \u00e7\u0131kar\u0131n 100 bin TL oldu\u011funu belirtti.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.webtekno.com\/images\/editor\/default\/0002\/34\/4f42d510b06da9d47664fb1c15eaea08075e0865.jpeg\"\/><\/p>\n<p><b><strong>&#39;Viral Reklamlar Ortaya \u00c7\u0131kacak&#39;<\/strong><\/b><\/p>\n<p>Milletleraras\u0131 Toplumsal Medya Derne\u011fi Lideri Said Ercan, T\u00fcrkiye&#39;de bundan evvel pek \u00e7ok YouTuber\u2019\u0131n \u00f6zg\u00fcr yani &#39;freelance&#39;\u00a0\u00e7al\u0131\u015fma yolunu se\u00e7ti\u011fini lakin bu maddeden sonra hepsinin <strong>\u015firket kurarak<\/strong> mali m\u00fc\u015favire ba\u011fl\u0131 \u00e7al\u0131\u015fmak zorunda kalaca\u011f\u0131n\u0131 kaydederek, \u015fu de\u011ferlendirmeyi yapt\u0131:<\/p>\n<p><em>&#8220;Viral reklam prosed\u00fcr\u00fc \u00e7ok kullan\u0131l\u0131yordu. Bir g\u00f6r\u00fcnt\u00fcde detay olarak payla\u015f\u0131lan bir \u015feyin reklam olup olmad\u0131\u011f\u0131n\u0131 anlamak g\u00fc\u00e7 oluyordu. Yeni periyotta bu da ortaya \u00e7\u0131kacak. Viral reklamlar, reklam oldu\u011funu hissettirmeden do\u011fal olarak yap\u0131lan reklam \u00e7e\u015fidi. Kay\u0131td\u0131\u015f\u0131 da b\u00f6ylelikle \u00f6nlenmi\u015f olacak. YouTube&#39;da 100 bin abone ve ayl\u0131k milyonlarca izlenme varsa \u00e7\u0131kar 40-50 bin TL&#39;yi buluyor. T\u00fcrkiye\u2019de yeterli bir YouTuber\u2019\u0131n ayl\u0131k yarar\u0131 100-500 bin TL ortas\u0131nda. 500 bin TL&#39;lik \u00e7\u0131kar\u0131 ge\u00e7en 10&#39;dan fazla ki\u015fi vard\u0131r. Bin abone ve 4 bin izlemeyi ge\u00e7ince YouTube size \u00f6deme \u00e7eki g\u00f6nderiyor. Bunlar da art\u0131k yeni devirde Maliye&#39;nin takibinde olacak. Yeni kanunla herkesin yarar\u0131 kay\u0131t alt\u0131na al\u0131n\u0131p vergilendirilecek.&#8221;<\/em><\/p>\n<div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>YouTube \u00fczerinden yay\u0131n yap\u0131p yarar sa\u011flayanlar, senaryo ve kitap yazanlar, 500 bin TL&#39;nin \u00fczerinde gelir elde ediyorlarsa Gelir Vergisi &#8230;<\/p>\n","protected":false},"author":1,"featured_media":13986,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[15],"tags":[638,1180,1553,2690,969],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/13985"}],"collection":[{"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13985"}],"version-history":[{"count":1,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/13985\/revisions"}],"predecessor-version":[{"id":13987,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/13985\/revisions\/13987"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=\/wp\/v2\/media\/13986"}],"wp:attachment":[{"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}