{"id":3510,"date":"2018-07-19T10:15:07","date_gmt":"2018-07-19T07:15:07","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2018\/07\/yayinlarimiz\/haber\/ticari-kazancini-hic-beyan-etmeyenlerin-gelir-vergisi-matrahi-ve-kdv-artirimi-nasil-olacak-ismail-kokbulut-ymm\/"},"modified":"2018-07-19T10:15:07","modified_gmt":"2018-07-19T07:15:07","slug":"ticari-kazancini-hic-beyan-etmeyenlerin-gelir-vergisi-matrahi-ve-kdv-artirimi-nasil-olacak-ismail-kokbulut-ymm","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2018\/07\/yayinlarimiz\/makale\/ticari-kazancini-hic-beyan-etmeyenlerin-gelir-vergisi-matrahi-ve-kdv-artirimi-nasil-olacak-ismail-kokbulut-ymm\/","title":{"rendered":"Ticari Kazanc\u0131n\u0131 Hi\u00e7 Beyan Etmeyenlerin Gelir Vergisi Matrah\u0131 ve KDV Art\u0131r\u0131m\u0131 Nas\u0131l Olacak? &#8211; \u0130smail K\u00d6KBULUT, YMM"},"content":{"rendered":"<h4>Gelir Vergisi Matrah\u0131 ve KDV Art\u0131r\u0131m\u0131<\/h4>\n<p> <span class=\"quote-arrow\" style=\"border-left-color:;\"><\/span><strong>\u0130smail K\u00d6KBULUT<\/strong><br \/> Yeminli Mali M\u00fc\u015favir<br \/> ismail@kokbulut.com <\/p>\n<div class=\"alignleft\" style=\"margin-right: 15px;\"> \/\/ < ![CDATA[ \/\/ < ![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); \/\/ ]]&gt;<\/div>\n<p>Ge\u00e7mi\u015f be\u015f y\u0131ll\u0131k d\u00f6nem i\u00e7in getirilen matrah\/vergi art\u0131r\u0131m\u0131 ba\u015fvurular\u0131 devam ediyor. 2013-2017 y\u0131llar\u0131 i\u00e7in eksik vergi beyan eden veya hi\u00e7 beyan etmeyenler i\u00e7in \u00e7ok iyi imkanlar sunan bu d\u00fczenlemeden faydalanmak gerekir. Bu y\u0131llara ili\u015fkin herhangi bir vergi denetim ve incelemesi sonucu vergi ve ceza tarhiyat\u0131 ya\u015famak istemeyen ki\u015filer a\u00e7\u0131s\u0131ndan da iyi bir imkan. Vergi bar\u0131\u015f\u0131na ili\u015fkin d\u00fczenlemenin yer ald\u0131\u011f\u0131 matrah ve vergi art\u0131r\u0131m\u0131 <span style=\"font-size: 14pt;\"><strong><span style=\"text-decoration: underline;\">7143 say\u0131l\u0131 Kanun<\/span><\/strong><\/span> ile y\u00fcr\u00fcrl\u00fc\u011fe girdi. \u0130\u00e7erisinde bir \u00e7ok d\u00fczenleme bar\u0131nd\u0131ran Kanunun her bir uygulama i\u00e7in getirdi\u011fi vadeler farkl\u0131. Matrah ve vergi art\u0131r\u0131m\u0131 i\u00e7im son g\u00fcn 31 A\u011fustos 2018 tarihinde sona erecek. S\u00fcre bitimine olduk\u00e7a yeterli bir zaman olmas\u0131na ra\u011fmen ba\u015fvurular\u0131 son g\u00fcnlere b\u0131rakmamakta fayda var.<\/p>\n<p>Matrah ve vergi art\u0131r\u0131m\u0131na ili\u015fkin <span style=\"font-size: 14pt;\"><strong><span style=\"text-decoration: underline;\">1 No.lu Genel Tebli\u011f<\/span><\/strong><\/span>de \u00e7ok tatmin edici \u00f6rnekler ve a\u00e7\u0131klamalar yer almakta. S\u00f6z konusu d\u00f6nemlere ili\u015fkin zarar beyan\u0131, indirim ve istisnalar nedeniyle matrah beyan\u0131 olmayanlar, m\u00fckellefiyet kayd\u0131 olup da beyanname vermeyenler ve ilgili y\u0131llarda elde etmi\u015f oldu\u011fu gelirlerini tamamen vergi dairesinin bilgisi d\u0131\u015f\u0131nda b\u0131rakanlara y\u00f6nelik a\u00e7\u0131klamalar da yer almakta.<\/p>\n<p>Vergi dairesine kay\u0131tl\u0131 bulunan ve matrah beyan eden \u015fah\u0131slar\u0131n matrah ve vergi art\u0131r\u0131m i\u015flemleri daha kolay. Burada beyan edilen matrah \u00fczerinden hesaplanan matrah art\u0131r\u0131m\u0131n\u0131n asgari tutarlar\u0131n \u00fczerinde kalmas\u0131 halinde herhangi bir sorun yok. Asgari tutarlar\u0131n alt\u0131nda kalacak \u015fekilde bir matrah beyan\u0131 s\u00f6z konusu ise gelir unsurlar\u0131 itibariyle asgari matrahlar dikkate al\u0131nacak bu tutarlar\u0131 \u00fczerinden vergi hesaplanacak ve \u00f6denecek.<\/p>\n<p>Burada \u00f6nem arz eden ve de\u011finmek istedi\u011fimiz konu tamamen vergi dairesi bilgisi d\u0131\u015f\u0131nda b\u0131rak\u0131lan ticari kazanc\u0131n bulunmas\u0131 halinde matrah art\u0131r\u0131m\u0131.<\/p>\n<p>Bu durumda ilgili ki\u015finin di\u011fer gelir unsurlar\u0131 itibariyle de herhangi bir beyan\u0131 olmad\u0131\u011f\u0131 dikkate al\u0131n\u0131rsa bu \u015fah\u0131s hangi asgari tutarlar \u00fczerinden matrah art\u0131r\u0131m\u0131 yapacak ve en \u00f6nemlisi Katma De\u011fer Vergisi a\u00e7\u0131s\u0131ndan da bir art\u0131r\u0131mda bulunmas\u0131 da gerekecek mi?<\/p>\n<p><strong>a) Hi\u00e7 beyanname vermeyerek ticari kazan\u00e7 elde edenler a\u00e7\u0131s\u0131ndan matrah art\u0131r\u0131m\u0131nda hangi esas uygulanacak;<\/strong><\/p>\n<p>2013-2017 y\u0131llar\u0131nda ticari kazan\u00e7 elde etmesine ra\u011fmen vergi dairesinin bilgisi d\u0131\u015f\u0131nda b\u0131rakan ve bu gelirini beyan etmeyen ger\u00e7ek ki\u015filer i\u00e7in matrah art\u0131r\u0131m\u0131 nas\u0131l olacak?<\/p>\n<p>\u0130lgili y\u0131llarda ticari faaliyetleri vergi dairesinin bilgisi d\u0131\u015f\u0131nda bulunan ger\u00e7ek ki\u015filerin matrah ve vergi art\u0131r\u0131m\u0131nda bulunma imkanlar\u0131 var. Matrah art\u0131r\u0131m\u0131na esas al\u0131nacak bir beyanlar\u0131 varsa \u00f6nce bu tutarlar\u0131 \u00fczerinden art\u0131r\u0131m hesab\u0131 yap\u0131lmal\u0131. Elde etti\u011fi ticari kazanc\u0131 olmakla birlikte bunu beyan etmeyen ve ancak di\u011fer gelirlerini beyan eden ger\u00e7ek ki\u015filerin art\u0131r\u0131mlar\u0131na esas al\u0131nacak tutarlar\u0131n Kanunda ve Genel Tebli\u011fde yer alan asgari tutarlar\u0131n alt\u0131nda olmamas\u0131 gerekir. Kanunda yer almakla beraber Genel Tebli\u011fde matrah art\u0131r\u0131mlar\u0131nda dikkate al\u0131nacak olan asgari matrahlar gelir gruplar\u0131 ve kazan\u00e7 tespit y\u00f6ntemlerine g\u00f6re ayr\u0131 ayr\u0131 belirlenmi\u015f durumda.<\/p>\n<div class=\"mom-e3lanat-wrap  \">\n<div class=\"mom-e3lanat \" style=\"\">\n<div class=\"mom-e3lanat-inner\">\n<div class=\"mom-e3lan\" data-id=\"72847\" style=\" \"> \t\t\t\t\t \t\t \t<\/div><\/div><\/div><\/div>\n<p>Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 7143 Say\u0131l\u0131 Kanun Genel Tebli\u011finin (1 No.lu) ilgili b\u00f6l\u00fcm\u00fcnde;<\/p>\n<p>2013, 2014, 2015, 2016 ve 2017 y\u0131llar\u0131na ili\u015fkin olarak,<\/p>\n<p style=\"padding-left: 30px;\">&#8211; Y\u0131ll\u0131k gelir vergisi beyannamelerinde zarar beyan eden m\u00fckellefler,<\/p>\n<p style=\"padding-left: 30px;\">&#8211; Y\u0131ll\u0131k gelir vergisi beyannamelerinde indirim ve istisnalar nedeniyle matrah beyan etmeyen m\u00fckellefler,<\/p>\n<p style=\"padding-left: 30px;\">&#8211; M\u00fckellefiyet kay\u0131tlar\u0131 olup da beyanname vermemi\u015f olan m\u00fckellefler,<\/p>\n<p style=\"padding-left: 30px;\">&#8211; \u0130lgili y\u0131llarda faaliyette bulunmu\u015f veya gelir elde etmi\u015f olup da bu faaliyetlerini ve <strong><u>gelirlerini vergi dairesinin bilgisi d\u0131\u015f\u0131nda b\u0131rakanlar<\/u><\/strong> bu b\u00f6l\u00fcmdeki a\u00e7\u0131klamalar\u0131 esas alarak matrah art\u0131r\u0131m\u0131ndan yararlanabilecekleri belirlenmi\u015ftir.<\/p>\n<p><strong>b) Ticari veya zirai kazanc\u0131 bilan\u00e7o esas\u0131na g\u00f6re tespit edilen gelir vergisi m\u00fckellefleri ile serbest meslek erbab\u0131;<\/strong><\/p>\n<p style=\"padding-left: 30px;\">2013 y\u0131l\u0131 i\u00e7in&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 18.095 TL&#8217;den,<\/p>\n<p style=\"padding-left: 30px;\">2014 y\u0131l\u0131 i\u00e7in&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 19.155 TL&#8217;den,<\/p>\n<p style=\"padding-left: 30px;\">2015 y\u0131l\u0131 i\u00e7in&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 20.344 TL&#8217;den,<\/p>\n<p style=\"padding-left: 30px;\">2016 y\u0131l\u0131 i\u00e7in&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 21.636 TL&#8217;den,<\/p>\n<p style=\"padding-left: 30px;\">2017 y\u0131l\u0131 i\u00e7in&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 24.525 TL&#8217;den<\/p>\n<p>az olmamak \u00fczere, matrah beyan\u0131nda bulunmalar\u0131 \u015fart\u0131yla 7143 say\u0131l\u0131 Kanunun matrah art\u0131r\u0131m\u0131 h\u00fck\u00fcmlerinden yararlanabileceklerdir.<\/p>\n<p><u>Ticari veya zirai kazanc\u0131 bilan\u00e7o esas\u0131na g\u00f6re tespit edilmesi gereken<\/u> gelir vergisi m\u00fckellefleri ile serbest meslek erbab\u0131n\u0131n, kazan\u00e7 ve iratlar\u0131 aras\u0131nda di\u011fer gelir unsurlar\u0131n\u0131n bulunmas\u0131 h\u00e2linde dahi, s\u00f6z konusu m\u00fckellefler, yukar\u0131da yer alan asgari matrahlardan az olmamak \u00fczere matrah art\u0131r\u0131m\u0131nda bulunacaklard\u0131r. Bu kapsamda, ticari veya zirai kazanc\u0131 bilan\u00e7o esas\u0131na g\u00f6re tespit edilmesi gerekenler ile serbest meslek erbab\u0131na ili\u015fkin asgari matrah tutar\u0131 \u00fczerinden art\u0131r\u0131mda bulunan m\u00fckellefler di\u011fer gelir unsurlar\u0131 nedeniyle de vergi incelemesi ve tarhiyata muhatap olmayacakt\u0131r.<\/p>\n<p><strong>c) Ticari veya zirai kazanc\u0131 i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit edilen gelir vergisi m\u00fckellefleri;<\/strong><\/p>\n<p style=\"padding-left: 30px;\">2013 y\u0131l\u0131 i\u00e7in&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. 12.279 TL&#8217;den,<\/p>\n<p style=\"padding-left: 30px;\">2014 y\u0131l\u0131 i\u00e7in&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. 12.783 TL&#8217;den,<\/p>\n<p style=\"padding-left: 30px;\">2015 y\u0131l\u0131 i\u00e7in&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..13.558 TL&#8217;den,<\/p>\n<p style=\"padding-left: 30px;\">2016 y\u0131l\u0131 i\u00e7in&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..14.424 TL&#8217;den,<\/p>\n<p style=\"padding-left: 30px;\">2017 y\u0131l\u0131 i\u00e7in&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..16.350 TL&#8217;den<\/p>\n<p>az olmamak \u00fczere, matrah beyan\u0131nda bulunmalar\u0131 \u015fart\u0131yla 7143 say\u0131l\u0131 Kanunun matrah art\u0131r\u0131m\u0131 h\u00fck\u00fcmlerinden yararlanabileceklerdir.<\/p>\n<p><u>Ticari veya zirai kazanc\u0131 i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit edilmesi gereken<\/u> gelir vergisi m\u00fckelleflerinin, kazan\u00e7 ve iratlar\u0131 aras\u0131nda di\u011fer gelir unsurlar\u0131n\u0131n da bulunmas\u0131 h\u00e2linde, s\u00f6z konusu m\u00fckellefler, yukar\u0131da yer alan asgari matrahlardan az olmamak \u00fczere matrah art\u0131r\u0131m\u0131nda bulunacaklard\u0131r. Bu kapsamda, ticari veya zirai kazanc\u0131 i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit edilmesi gerekenlere ili\u015fkin asgari matrah tutar\u0131 \u00fczerinden art\u0131r\u0131mda bulunan m\u00fckellefler di\u011fer gelir unsurlar\u0131 nedeniyle de vergi incelemesi ve tarhiyata muhatap olmayacakt\u0131r.<\/p>\n<p>Defter tutan ve m\u00fckellefiyeti olan ger\u00e7ek ki\u015filerin matrah art\u0131r\u0131m\u0131nda dikkate alacaklar\u0131 asgari tutarlar\u0131n tespiti kolay. \u00c7\u00fcnk\u00fc mevcut durumlar\u0131 itibariyle ilgili y\u0131llarda ticari veya zirai kazanc\u0131n\u0131 hangi deftere g\u00f6re tespit ediyorsa o esasa g\u00f6re belirlenmi\u015f asgari matrah tutarlar\u0131 dikkate alacak.<\/p>\n<p>2013 &#8211; 2017 y\u0131llar\u0131 aras\u0131nda ticari faaliyeti olmakla birlikte bu faaliyetini ve kazanc\u0131n\u0131 vergi dairesinin bilgisi d\u0131\u015f\u0131nda b\u0131rakan ve di\u011fer gelir unsurlar\u0131 sebebiyle de hi\u00e7 beyanda bulunmayan bir ki\u015fi hangi asgari tutarlar \u00fczerinden matrah art\u0131r\u0131m\u0131n da bulunacak.<\/p>\n<p>1 No.lu Genel Tebli\u011fin ilgili b\u00f6l\u00fcm\u00fcnde ilgili y\u0131llarda faaliyette bulunmu\u015f veya gelir elde etmi\u015f olup da bu faaliyetlerini ve gelirlerini vergi dairesinin bilgisi d\u0131\u015f\u0131nda b\u0131rakanlar\u0131n e\u011fer vergi dairesine bildirmi\u015f olsa idi hangi esasa g\u00f6re (bilan\u00e7o veya i\u015fletme hesab\u0131 esas\u0131) ticari veya zirai kazanc\u0131n\u0131 tespit edecekse art\u0131r\u0131m i\u00e7in o b\u00f6l\u00fcme g\u00f6re belirlenmi\u015f asgari matrah tutarlar\u0131n\u0131 dikkate almas\u0131 gerekece\u011fi sonucuna ula\u015fmak m\u00fcmk\u00fcn.<\/p>\n<p><strong>Konuyu \u00f6rnek ile a\u00e7\u0131klamak gerekirse;<\/strong><\/p>\n<p>2013-2017 y\u0131llar\u0131nda ticari faaliyet kapsam\u0131nda bulunan Bay (A) ticari faaliyetlerini tamamen vergi dairesinin bilgisi d\u0131\u015f\u0131nda b\u0131rakm\u0131\u015f ve bug\u00fcne kadar da herhangi bir tespit yap\u0131lmam\u0131\u015f olsun. (Bunun fiiliyatta olmas\u0131 olduk\u00e7a g\u00fc\u00e7) \u00a0Bay (A) 7143 say\u0131l\u0131 Kanun kapsam\u0131nda ilgili y\u0131llar i\u00e7in ileride herhangi bir vergi tarhiyat\u0131na tabi olmamak i\u00e7in matrah art\u0131r\u0131m\u0131nda bulunmaya karar verdi. Ticari kazanc\u0131 dolay\u0131s\u0131yla asgari matrah olarak dikkate alaca\u011f\u0131 iki tablo var.<\/p>\n<ul>\n<li>Birincisi bilan\u00e7o esas\u0131na g\u00f6re belirlenmi\u015f asgari matrah,<\/li>\n<li>ikincisi ise i\u015fletme hesab\u0131 esas\u0131na g\u00f6re belirlenmi\u015f asgari matrah.<\/li>\n<\/ul>\n<p>1 No.lu Genel Tebli\u011fin ilgili b\u00f6l\u00fcm\u00fcnde<\/p>\n<p style=\"padding-left: 30px;\">\u201c <u>Ticari veya zirai kazanc\u0131n\u0131 bilan\u00e7o esas\u0131na g\u00f6re tespit edilmesi gereken\u2026<\/u>\u201d di\u011fer b\u00f6l\u00fcmde de,<\/p>\n<p style=\"padding-left: 30px;\">\u201c <u>ticari veya zirai kazanc\u0131 i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit edilmesi gereken\u2026<\/u>\u201d ifadeleri yer almakta.<\/p>\n<p>Dolay\u0131s\u0131yla buradan sadece bilan\u00e7o veya i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutarak kazanc\u0131n\u0131 tespit eden de\u011fil, bu defterleri tutmamakla birlikte e\u011fer tutmu\u015f olsa idi hangi deftere g\u00f6re ticari kazanc\u0131 tespit edilecekse o tutarlara g\u00f6re asgari matrah art\u0131r\u0131m\u0131 rakamlar\u0131n\u0131 esas almas\u0131 gerekti\u011fini d\u00fc\u015f\u00fcn\u00fcyoruz.<\/p>\n<p>Bu durumda Bay (A) 2013-2017 \u00a0y\u0131llar\u0131 i\u00e7in asgari matrah art\u0131r\u0131m tutar\u0131n\u0131 dikkate al\u0131rken ilgili y\u0131llardaki al\u0131m ve sat\u0131m tutarlar\u0131n\u0131n <strong><span style=\"text-decoration: underline;\">VUK <\/span><\/strong>177, 178 ve 179\u2019 da yer alan tutarlara g\u00f6re bilan\u00e7o veya i\u015fletme esas\u0131n\u0131 dikkate alarak asgari gelir vergisi matrah art\u0131r\u0131m tutarlar\u0131n\u0131 dikkate almas\u0131nda fayda oldu\u011funu d\u00fc\u015f\u00fcn\u00fcyoruz.<\/p>\n<p><strong>d) Hi\u00e7 beyanname vermeyen ticari kazan\u00e7 elde edenlerin Katma De\u011fer Vergisi art\u0131r\u0131m\u0131nda bulunmalar\u0131 gerekir mi?<\/strong><\/p>\n<p>2013-2017 y\u0131llar\u0131nda ticari faaliyetleri olmas\u0131na ra\u011fmen bu faaliyetlerini vergi dairesinde bilgisi d\u0131\u015f\u0131nda tutan ve gelir vergisi matrah art\u0131r\u0131m\u0131nda bulunanlar ileride gelir vergisi a\u00e7\u0131s\u0131ndan herhangi bir tarhiyata muhatap olmayacaklar.<\/p>\n<p>Ancak burada dikkate edilmesi gereken bir husus e\u011fer ilgili y\u0131llarda yap\u0131lan faaliyetlerin de\u011fer art\u0131\u015f\/arizi kazan\u00e7 m\u0131 yoksa ticari kazan\u00e7 m\u0131 kapsam\u0131na girece\u011fi konusunda teredd\u00fct varsa bu durumda Katma De\u011fer Vergisi a\u00e7\u0131s\u0131ndan da art\u0131r\u0131mda bulunmakta fayda var. \u00c7\u00fcnk\u00fc gelir vergisi y\u00f6n\u00fcnden asgari ticari kazan\u00e7 tutarlar\u0131n\u0131 dikkate alarak matrah art\u0131r\u0131m\u0131nda bulunulmas\u0131 veya di\u011fer beyanlar\u0131 dolay\u0131s\u0131yla asgari rakamlar\u0131n \u00e7ok \u00fczerinde matrah art\u0131r\u0131m\u0131nda bulunulmas\u0131 halinde ileride KDV a\u00e7\u0131s\u0131ndan yap\u0131lacak tarhiyata engel bir durum yok.<\/p>\n<p>\u00d6rne\u011fimizden devam edecek olursak Bay (A) \u2018n\u0131n 2013-2017 y\u0131llar\u0131 i\u00e7in sadece gelir vergisi a\u00e7\u0131s\u0131ndan asgari matrahlar \u00fczerinden gelir vergisi matrah art\u0131r\u0131m\u0131nda bulunmas\u0131, ileride 2013-2017 y\u0131llar\u0131na ili\u015fkin ba\u015fta KDV olmak \u00fczere di\u011fer vergiler \u00fczerinden tarhiyat yap\u0131lmas\u0131na engel de\u011fil. \u00c7\u00fcnk\u00fc <span style=\"font-size: 14pt;\"><strong><span style=\"text-decoration: underline;\">Katma De\u011fer Vergisi Kanunun<\/span><\/strong><\/span> 1. Maddesinde \u201c<em>Ticari, sinai, zirai faaliyet ve serbest meslek faaliyeti \u00e7er\u00e7evesinde yap\u0131lan teslim ve hizmetlerin<\/em>\u201d KDV\u2019nin konusuna girdi\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. KDV\u2019nin konusuna giren bir i\u015flem varsa bu durumda teslime konu mal ve hizmet tutar\u0131 \u00fczerinden tabi oldu\u011fu oran dikkate al\u0131nmak suretiyle KDV hesaplanmas\u0131 gerekirdi. Mal ve teslimin ger\u00e7ekle\u015fti\u011fi tarihte ilgili ger\u00e7ek ki\u015finin Bay (A)\u2019n\u0131n m\u00fckellef olmas\u0131 gerekirken olmamas\u0131, defter tutmas\u0131 gerekirken tutmamas\u0131, beyanname vermesi gerekirken vermemesi o ki\u015finin KDV ile ilgili y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc kald\u0131rmaz. Bu durumda ileride gelir vergisi matrah art\u0131r\u0131m\u0131 yap\u0131lm\u0131\u015f olmas\u0131na ra\u011fmen ticari faaliyetin tespiti halinde \u00f6demesi gerekip de zaman\u0131nda \u00f6denmeyen KDV tarhiyat\u0131n\u0131n yap\u0131lmas\u0131na engel bir durum yok.<\/p>\n<p>Dolay\u0131s\u0131yla ticari faaliyetini vergi dairesinin bilgisi d\u0131\u015f\u0131nda b\u0131rakan ve 7143 say\u0131l\u0131 Kanuna g\u00f6re <strong>matrah art\u0131r\u0131m\u0131nda bulunan ger\u00e7ek ki\u015filerin gelir vergisi matrah art\u0131r\u0131m\u0131 ile ayn\u0131 zamanda Katma De\u011fer Vergisi a\u00e7\u0131s\u0131ndan da art\u0131r\u0131mda bulunmalar\u0131nda fayda var.<\/strong><\/p>\n<div class=\"mom-e3lanat-wrap  \">\n<div class=\"mom-e3lanat \" style=\"\">\n<div class=\"mom-e3lanat-inner\"> \t\t \t\t<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Gelir Vergisi Matrah\u0131 ve KDV Art\u0131r\u0131m\u0131 \u0130smail K\u00d6KBULUT Yeminli Mali M\u00fc\u015favir ismail@kokbulut.com \/\/ < ![CDATA[ \/\/ < ![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); \/\/ ]]&gt; Ge\u00e7mi\u015f be\u015f y\u0131ll\u0131k d\u00f6nem i\u00e7in getirilen matrah\/vergi art\u0131r\u0131m\u0131 ba\u015fvurular\u0131 devam ediyor. 2013-2017 y\u0131llar\u0131 i\u00e7in eksik vergi beyan eden veya hi\u00e7 beyan etmeyenler i\u00e7in \u00e7ok iyi imkanlar sunan bu d\u00fczenlemeden faydalanmak&hellip;\n<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ticari Kazanc\u0131n\u0131 Hi\u00e7 Beyan Etmeyenlerin Gelir Vergisi Matrah\u0131 ve KDV Art\u0131r\u0131m\u0131 Nas\u0131l Olacak? 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