{"id":987697,"date":"2022-12-06T11:18:51","date_gmt":"2022-12-06T11:18:51","guid":{"rendered":"http:\/\/ndgdenetim.com\/?p=987697"},"modified":"2022-12-06T11:22:58","modified_gmt":"2022-12-06T11:22:58","slug":"30-06-2022-tarihli-bilancolarda-yer-alan-dovizlerin-kkm-hesaplarina-donusumunekurumlar-vergisi-istisnasi-uygulamasi-kismen-uzatilmistir","status":"publish","type":"post","link":"http:\/\/ndgdenetim.com\/index.php\/2022\/12\/06\/30-06-2022-tarihli-bilancolarda-yer-alan-dovizlerin-kkm-hesaplarina-donusumunekurumlar-vergisi-istisnasi-uygulamasi-kismen-uzatilmistir\/","title":{"rendered":"30\/06\/2022 Tarihli Bilan\u00e7olarda Yer Alan D\u00f6vizlerin KKM Hesaplar\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcne<br>Kurumlar Vergisi \u0130stisnas\u0131 Uygulamas\u0131 K\u0131smen uzat\u0131lm\u0131\u015ft\u0131r."},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n\n\t<p><a href=\"http:\/\/ndgdenetim.com\/wp-content\/uploads\/2022\/12\/2020-Kur-Korumali-Istisnasi.pdf\">2020 Kur Korumal\u0131 \u0130stisnas\u0131<\/a><\/p>\n\t<strong>Konu:<\/strong> <strong>30\/06\/2022 Tarihli Bilan\u00e7olarda Yer Alan D\u00f6vizlerin KKM Hesaplar\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcne<\/strong><br \/>\n<strong>Kurumlar Vergisi \u0130stisnas\u0131 Uygulamas\u0131 K\u0131smen uzat\u0131lm\u0131\u015ft\u0131r.<\/strong><br \/>\n<strong>\u00d6zetle<\/strong><br \/>\nKVK Ge\u00e7 14.Mad kapsam\u0131 olan , T\u00fcrk Liras\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclen yabanc\u0131 paralara ili\u015fkin kur fark\u0131<br \/>\nistisnas\u0131yla ilgili a\u00e7\u0131klamalara yer verilen Kurumlar Vergisi Genel Tebli\u011fi, 11 \u015eubat 2022 tarihli Resm\u00ee<br \/>\nGazetede yay\u0131mlanm\u0131\u015ft\u0131r.<br \/>\n30\/06\/2022 Tarihli Bilan\u00e7olarda Yer Alan D\u00f6vizlerin KKM Hesaplar\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcne Kurumlar<br \/>\nVergisi \u0130stisnas\u0131 Uygulamas\u0131 a\u015fa\u011f\u0131daki \u015fekilde uy\u011fulama farkl\u0131l\u0131\u011f\u0131 vard\u0131r.<br \/>\n1- Kur fark\u0131 geliri olu\u015fursa s\u00f6z konusu kur fark\u0131 kazan\u00e7lar\u0131 kurumlar vergisi \u0130stisnas\u0131 uzat\u0131lmam\u0131\u015ft\u0131r.<br \/>\n2022\/87 say\u0131l\u0131 Sirk\u00fc a\u00e7\u0131klad\u0131\u011f\u0131 \u00fczere, KVK&#8217;nin ge\u00e7ici 14 \u00fcnc\u00fc maddesinin 4 \u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda<br \/>\nuygulanan istisna kur farklar\u0131n\u0131 kapsamad\u0131\u011f\u0131ndan, bu kapsamdaki d\u00f6vizlerin KKM hesaplar\u0131na<br \/>\nd\u00f6n\u00fc\u015f\u00fcm\u00fcnde kur fark\u0131 geliri olu\u015fursa s\u00f6z konusu kur fark\u0131 kazan\u00e7lar\u0131 kurumlar vergisine tabi<br \/>\nolacakt\u0131r.<br \/>\n2- Faiz ve K\u00e2r paylar\u0131 ile Di\u011fer Kazan\u00e7lar\u0131 \u0130stisnas\u0131 Y\u0131l Sonuna Kadar Uzat\u0131lm\u0131\u015ft\u0131r.<br \/>\nBuna g\u00f6re, 30\/06\/2022 tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131 2022 y\u0131l\u0131 sonuna kadar en az<br \/>\n\u00fc\u00e7 ay vadeli KKM hesaplar\u0131na d\u00f6n\u00fc\u015ft\u00fcren kurumlar, d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da<br \/>\nd\u00e2hil olmak \u00fczere vade sonunda elde edilecek faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar\u0131 (destek<br \/>\n\u00f6demeleri) kurumlar vergisinden istisna olacakt\u0131r.<br \/>\nSayg\u0131lar\u0131m\u0131zla..\n\n<\/div><!-- .vgblk-rw-wrapper -->","protected":false},"excerpt":{"rendered":"<p>2020 Kur Korumal\u0131 \u0130stisnas\u0131 Konu: 30\/06\/2022 Tarihli Bilan\u00e7olarda Yer Alan D\u00f6vizlerin KKM Hesaplar\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcne Kurumlar Vergisi \u0130stisnas\u0131 Uygulamas\u0131 K\u0131smen uzat\u0131lm\u0131\u015ft\u0131r. \u00d6zetle KVK Ge\u00e7 14.Mad kapsam\u0131 olan , T\u00fcrk Liras\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclen&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[160],"tags":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987697"}],"collection":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/comments?post=987697"}],"version-history":[{"count":2,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987697\/revisions"}],"predecessor-version":[{"id":987700,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987697\/revisions\/987700"}],"wp:attachment":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/media?parent=987697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/categories?post=987697"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/tags?post=987697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}