{"id":37890,"date":"2022-06-04T13:30:04","date_gmt":"2022-06-04T10:30:04","guid":{"rendered":"https:\/\/kutaybilen.com.tr\/?p=37890"},"modified":"2022-06-04T13:30:04","modified_gmt":"2022-06-04T10:30:04","slug":"maliye-bakanligi-yazilimcilara-vergi-incelemesi-baslatti","status":"publish","type":"post","link":"https:\/\/kutaybilen.com.tr\/?p=37890","title":{"rendered":"Maliye Bakanl\u0131\u011f\u0131, Yaz\u0131l\u0131mc\u0131lara Vergi \u0130ncelemesi Ba\u015flatt\u0131"},"content":{"rendered":"<p>Ge\u00e7ti\u011fimiz hafta sizlerle payla\u015fm\u0131\u015f oldu\u011fumuz bir haberde<strong> Hazine ve Maliye Bakanl\u0131\u011f\u0131<\/strong>\u2019n\u0131n dijital i\u00e7erik \u00fcreticiler konusunda harekete ge\u00e7ti\u011fini ve Google Ireland\u2019\u0131n T\u00fcrkiye\u2019deki ger\u00e7ek \u015fah\u0131slar\u0131n banka hesaplar\u0131na yapt\u0131\u011f\u0131 \u00f6demeler \u00fczerinden geriye d\u00f6n\u00fck <strong>5 y\u0131ll\u0131k vergi incelemesi ba\u015flatt\u0131\u011f\u0131n\u0131 aktarm\u0131\u015ft\u0131k.<\/strong> G\u00f6r\u00fcnen o ki Bakanl\u0131k art\u0131k de yaz\u0131l\u0131mc\u0131lara y\u00f6nelik bir vergi incelemesi ba\u015flatt\u0131.<\/p>\n<p>Hususla ilgili olarak D\u00fcnya.com\u2019a konu\u015fan Gelir Y\u00f6netimi E. Strateji Geli\u015ftirme Daire Lideri, Yeni \u0130ktisat Dan\u0131\u015fmanl\u0131k A\u015e. Kurucu Orta\u011f\u0131 Nazmi Karya\u011fd\u0131, Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n \u0130rlanda merkezli Google Ireland\u2019dan, Google Adsense kapsam\u0131nda T\u00fcrkiye\u2019deki yerle\u015fik \u015fah\u0131slara yap\u0131lan \u00f6demelere ait bilgiler talep etti\u011fini ve bu kapsamda <strong>bir \u015firkete ba\u011fl\u0131 olmadan oyun \u00fcreten ferdi yaz\u0131l\u0131mc\u0131lara<\/strong> vergi incelemesi ba\u015flatt\u0131\u011f\u0131n\u0131 aktard\u0131.<\/p>\n<p><b>&#8220;Eksik \u00f6dendi\u011fi \u00f6ne s\u00fcr\u00fclen vergi fiyat\u0131n\u0131n 1 kat\u0131 kadar vergi cezas\u0131 talep ediliyor&#8221;<\/b><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.webtekno.com\/images\/editor\/default\/0003\/01\/ae1aeae48d742725da7c392a0794ed01c35c97a7.jpeg\"\/><\/p>\n<p>Karya\u011fd\u0131\u2019n\u0131n aktard\u0131\u011f\u0131 bilgilere nazaran Maliye Bakanl\u0131\u011f\u0131, Google Adsense gelirlerini reklam geliri olarak pahaland\u0131r\u0131yor ve bunlar\u0131 ticari \u00e7\u0131kar olarak vergi inceleme raporuna bahis ederek gelir vergisi m\u00fckellefiyeti tesis ediyor. Kelam konusu gelir i\u00e7in bir<strong> fatura d\u00fczenlenmedi\u011finden \u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131n<\/strong> yan\u0131 s\u0131ra hizmetten T\u00fcrkiye\u2019den yararlan\u0131ld\u0131\u011f\u0131 i\u00e7in toplam has\u0131lat \u00fczerinden KDV hesapland\u0131\u011f\u0131n\u0131 s\u00f6z eden Karya\u011fd\u0131, <em>\u201cBunlara ba\u011fl\u0131 olarak eksik \u00f6dendi\u011fi ileri s\u00fcr\u00fclen vergi fiyat\u0131n\u0131n 1 kat\u0131 kadar vergi ziya\u0131 cezas\u0131 ve gecikme faizi de talep ediliyor\u201d<\/em> dedi.<\/p>\n<p>Yaz\u0131l\u0131mc\u0131lar\u0131n reklam de\u011fil oyun geli\u015ftirme faaliyeti y\u00fcr\u00fctt\u00fc\u011f\u00fcn\u00fc belirten Karya\u011fd\u0131, <em>\u201cTicari yarar\u0131n olabilmesi i\u00e7in tertibe mali bir sermayenin hasredilmi\u015f olmas\u0131 gerekir. Ki\u015fisel ve ba\u011f\u0131ms\u0131z yaz\u0131l\u0131m geli\u015ftirme faaliyeti ise bir bilgisayar \u00fczerinde geli\u015ftirilen, sermayeden fazla <strong>\u015fahs\u00ee ve bilimsel bilgiye ve u\u011fra\u015fa dayal\u0131 bir i\u015ftir<\/strong>\u201d<\/em> tabirlerini kulland\u0131. Milyonlarca sat\u0131r bulunan bir aray\u00fczde \u00e7ok k\u00fc\u00e7\u00fck bir alan\u0131n Google\u2019a kiraland\u0131\u011f\u0131n\u0131 meczup getiren Karya\u011fd\u0131, <em>\u201cBuradaki faaliyet ticari bir faaliyet de\u011fil ve h\u00fcr meslek faaliyetidir. Hasebiyle da elde edilen kar \u00f6zg\u00fcr meslek kazanc\u0131d\u0131r\u201d<\/em> formunda konu\u015ftu.<\/p>\n<p><b>&#8220;168 bin TL gelir elden bir yaz\u0131l\u0131mc\u0131ya 173 bin TL bir vergi borcu \u00e7\u0131kar\u0131ld\u0131&#8221;<\/b><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.webtekno.com\/images\/editor\/default\/0003\/01\/a30606f1e86dba58de8357a11a6613edcdce3df9.jpeg\"\/><\/p>\n<p>Gelir Vergisi Kanunu\u2019nun 65\u2019inci unsurundaki <strong>\u201cSerbest meslek kazanc\u0131\u201d<\/strong> tarifini hat\u0131rlatan Karya\u011fd\u0131, 18\u2019inci unsurda ise bilgisayar programc\u0131lar\u0131 ve yasal miras\u00e7\u0131lar\u0131n\u0131n elde ettikleri gelirin, Gelir Vergisinden m\u00fcstesna k\u0131l\u0131nd\u0131\u011f\u0131n\u0131 s\u00f6z etti. Daima yahut ar\u0131zi olarak yap\u0131lan yaz\u0131l\u0131m faaliyetinin bu istisnadan yararlanmas\u0131 gerekti\u011fini kaydeden Karya\u011fd\u0131, vergilendirme konusunda da 2020 i\u00e7in 600 bin TL, 2021 i\u00e7in ise 650 bin TL\u2019yi a\u015fan gelirlere ait beyanname verilmesi gerekti\u011fini s\u00f6yledi.<\/p>\n<p>Hakk\u0131nda vergi incelemesi ba\u015flat\u0131lan bir\u00e7ok yaz\u0131l\u0131mc\u0131n\u0131n vergi mahkemelerine ba\u015fvurarak tarhiyatlar\u0131n iptalini istedi\u011fini belirten Karya\u011fd\u0131, 2015 ve 2017\u2019de toplam 168 bin TL gelir elden bir yaz\u0131l\u0131mc\u0131ya inceleme sonucunda <strong>173 bin TL bir vergi borcu<\/strong> \u00e7\u0131kar\u0131ld\u0131\u011f\u0131n\u0131 aktard\u0131. Bahisle ilgili tahlil tekliflerini de aktaran Karya\u011fd\u0131, Gelir Y\u00f6netimi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n Gelir Vergisi Sirk\u00fcleri yay\u0131nlanarak, ba\u011f\u0131ms\u0131z ve \u015fahs\u00ee olarak yaz\u0131l\u0131m geli\u015ftirenlerin faaliyetlerinin net bir bi\u00e7imde h\u00fcr meslek faaliyeti oldu\u011funun belirlenmesi gerekti\u011fini tabir etti.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.webtekno.com\/images\/editor\/default\/0003\/01\/2e8ba6459b05ecab77b4f5e669df57107cdf623a.jpeg\"\/><\/p>\n<p>Karlar\u0131n GVK\u2019n\u0131n 18\u2019nci hususu kapsam\u0131nda telif \u00e7\u0131karlar\u0131ndan istisna kararlar\u0131na tabi olmas\u0131 gerekti\u011fini, 2021 geliri 650 bin liraya a\u015fanlar i\u00e7in masraflar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra beyanname verilece\u011finin belirtilmesini \u00f6neren Karya\u011fd\u0131; vergi m\u00fcfetti\u015flerince geriye y\u00f6nelik olarak devam ettirilen ya da tamamlanm\u0131\u015f olup da uzla\u015fma kademesinde olan incelemelerin de yay\u0131nlanacak Sirk\u00fcler kapsam\u0131nda tekrar k\u0131ymetlendirilmesi ve <strong>haddin alt\u0131na kalanlara s\u00fcre\u00e7 yap\u0131lmamas\u0131 <\/strong>gerekti\u011fini s\u00f6yledi.<\/p>\n<p>Google Ireland taraf\u0131ndan yaz\u0131l\u0131mc\u0131lar\u0131n banka hesaplar\u0131na yap\u0131lan \u00f6demelerin otomatik kesinti (stopaj, Tevkifat) yoluyla vergilendirilmesi taraf\u0131nda GVK Md. 18\u2019de bir d\u00fczenleme de \u00f6neren Karya\u011fd\u0131, <em>\u201cB\u00f6ylece hem gen\u00e7lerimiz g\u00f6n\u00fcl rahatl\u0131\u011f\u0131yla vergilerini \u00f6demi\u015f olurlar hem de rahat bir bi\u00e7imde yaz\u0131l\u0131m geli\u015ftirmeye devam ederler\u201d<\/em> formunda konu\u015ftu. Son olarak Hazine ve Maliye Bakan\u0131 L\u00fctfi Elvan\u2019\u0131n daha evvel toplumsal ve ekonomik hassasl\u0131\u011f\u0131 y\u00fcksek, teknolojik geli\u015fmeleri destekleyen uygulamalara imza att\u0131\u011f\u0131n\u0131 hat\u0131rlatan Karya\u011fd\u0131, <em>\u201c\u0130nan\u0131yorum ki Say\u0131n Elvan, gen\u00e7lerin bize iletti\u011fi, bizim de terc\u00fcman oldu\u011fumuz s\u0131k\u0131nt\u0131ya Maliyemizin pahal\u0131 b\u00fcrokratlar\u0131yla birlikte <strong>yapan ve kal\u0131c\u0131 bir tahlil <\/strong>getirecektir\u201d<\/em> dedi.<\/p>\n<div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ge\u00e7ti\u011fimiz hafta sizlerle payla\u015fm\u0131\u015f oldu\u011fumuz bir haberde Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n dijital i\u00e7erik \u00fcreticiler konusunda harekete ge\u00e7ti\u011fini &#8230;<\/p>\n","protected":false},"author":1,"featured_media":37891,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[15],"tags":[874,1237],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/37890"}],"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=37890"}],"version-history":[{"count":1,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/37890\/revisions"}],"predecessor-version":[{"id":37892,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/37890\/revisions\/37892"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=\/wp\/v2\/media\/37891"}],"wp:attachment":[{"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=37890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=37890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kutaybilen.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=37890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}