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AK parti , vergi muafiyeti konusunda kanun teklifi üzerinde çalışmalarını sürdürüyordu. Yapılan teklifte, yüz binlerce küçük esnafı yakından ilgilendiren önemli düzenlemeler bulunuyordu. Son dakika açıklamasına göre, AK Parti milletvekillerinin imzasını taşıyan Vergi Usul Kanunu ile Bazı Kanunlarda Değişiklik Yapan Kanun Teklifi, TBMM Plan ve Bütçe Komisyonu nda kabul edildi. Bu gelişmelerin arkasından vatandaşlar konuyla ilgili gerekli ayrıntıları araştırmaya başladı. Peki, Vergi muafiyeti kimleri kapsıyor şartları nedir? Hangi esnaflar vergiden muaf olabilecek? Esnafa vergi indirimi olacak mı? İşte detaylar!
Vergi Usul Kanunu'na "elektronik defter beratı" ve "elektronik muhasebe fişi" tanımları ekleniyor; mükelleflere, defter ve belgelerini elektronik ortamda ibraz edilebilme imkanı sağlanıyor.
TBMM Plan ve Bütçe Komisyonu nda kabul edilen Vergi Usul Kanunu ile Bazı Kanunlarda Değişiklik Yapan Kanun Teklifi ile yararlanılması yeminli mali müşavirlerce düzenlenmiş tasdik raporu ibrazı şartına bağlanan muafiyet, istisna, zarar mahsubu ve benzeri konularda, tasdik raporunun ilgili mevzuat ve mezkur maddenin üçüncü fıkrasındaki süre içerisinde ibraz edilmemesi durumunda, mükellefe tebliğ edilmek şartıyla 60 günlük bir mühlet verilecek, bu süre içinde verilmesi halinde tasdik raporu zamanında verilmiş sayılacak.
Birinci ve ikinci sınıf tüccarlar, kazancı basit usul de tespit edilenler ile defter tutmak mecburiyetinde olan serbest meslek erbabı ve çiftçiler, söz konusu Kanun kapsamındaki belgeleri düzenleme zorunluluğu bulunmayanlara yaptırdıkları işler veya onlardan satın aldıkları mallar için işi yapana veya malı satana imzalatacakları gider pusulası düzenlenecek. Vergiden muaf esnaf için düzenlenen gider pusulası, bu kişiler tarafından verilmiş fatura hükmünde olacak. Gider pusulası, malın teslimi veya hizmetin yapıldığı tarihten itibaren azami 7 gün içinde düzenlenecek, bu süre içerisinde düzenlenmeyen gider pusulası hiç düzenlenmemiş sayılacak.
Kanun teklifiyle bazı durumlarda gider pusulası yerine kabul edilebilecek belgelere ilişkin düzenlemeler de hayata geçiriliyor. Bu kapsamda maddede öngörülen hallerde banka, ödeme kuruluşu ve PTT tarafından düzenlenen belgeler ile Kanun uygulamasında belge düzenleme yükümlülüğü bulunmayan kamu kurum ve kuruluşlarının tabi oldukları diğer ilgili mevzuat dahilinde düzenledikleri belgeler gider pusulası yerine kabul edilecek; bu hallerde mükellefler tarafından ayrıca gider pusulası düzenlenmesine gerek kalmayacak. Bu madde, düzenlemenin yayım tarihini takip eden ayın başında yürürlüğe girecek.
VERGİ MAHREMİYETİ HÜKÜMLERİ, YETKİLİ ORTAK, YÖNETİCİ VE ÇALIŞANLARA DA UYGULANACAK
Düzenlemeyle söz konusu Kanun'a, "elektronik defter beratı" ve "elektronik muhasebe fişi" tanımları ekleniyor. Buna göre, elektronik defter beratı, elektronik ortamda tutulan defterlere ilişkin olarak Gelir idaresi Başkanlığı tarafından belirlenen standartlara uygun bilgileri içeren ve Gelir idaresi Başkanlığı tarafından onaylanmış elektronik dosya; elektronik muhasebe fişi ise şekil hükümlerinden bağımsız olarak Gelir İdaresi Başkanlığı tarafından belirlenen standart ve içeriğe uygun olarak elektronik ortamda düzenlenen, imzalanan, muhafaza ve ibraz edilebilen muhasebe fişine ait elektronik kayıtlar bütünü şeklinde tanımlanıyor.
Teklifle, mükelleflerin defter ve belgelerini elektronik ortamda ibraz edilebilmesine imkan sağlanırken, vergi mahremiyetine ilişkin hükümlerin elektronik defter, belge ve kayıtların oluşturulması, imzalanması, iletilmesi ve saklanması hususlarından herhangi biri için hizmet verme konusunda yetkilendirilen mükelleflerin ortak, yönetici ve çalışanları hakkında da uygulanması imkanı getiriliyor.
Hazine ve Maliye Bakanlığınca, tutulması ve düzenlenmesi zorunlu defter, kayıt ve belgelerin, mikro film, mikro fiş veya elektronik bilgi ve kayıt araçlarıyla yapılması veya bu kayıt ortamlarında saklanmasının yanı sıra mikro film, mikro fiş veya elektronik bilgi ve kayıt araçlarıyla ibraz edilmesine de izin verilmesi veya zorunluluk getirilmesi için yetki veriliyor.
MALİYET BEDELİNE DAHİL EDİLECEK GİDERLER
Düzenlemeyle Vergi Usul Kanunu'ndaki iktisadi kıymet değerlerinin değerleme ölçütleri arasına "alış bedeli" de ekleniyor.
İktisadi kıymetlerin değerleme ölçüsü olarak dikkate alınan "maliyet bedeli" tanımına girmesi zorunlu olan ve olmayan unsurlar kapsamlı sayılarak söz konusu Kanun'a dercediliyor. Böylece uygulamada tereddütlere neden olan, maliyet bedeline zorunlu veya ihtiyari olarak dahil edilmesi öngörülen giderler sayılarak maliyet bedelinin nelerden oluştuğunun açıklığa kavuşturulması hedefleniyor.
Buna göre, iktisadi kıymetin, iktisap edilmesi veya değerinin artırılmasıyla doğrudan ilgili gümrük vergileri, gümrük komisyonları, yükleme, boşaltma, nakliye ve montaj giderleri; iktisadi kıymetin iktisap edilmesi veya değerinin artırılmasıyla doğrudan ilgili resim ve harçlar, noter, tapu, mahkeme, değer tespiti, danışmanlık, komisyon ve ilan giderleri; iktisadi kıymetin finansmanında kullanılan kredilere ait faiz giderleri ve bunlara ilişkin kur farklarının emtiada emtianın stoklara girdiği tarihe kadar, diğer iktisadi kıymetlerde ise iktisadi kıymetin envantere alındığı hesap döneminin sonuna kadar olan kısmı ile söz konusu kredilere ilişkin giderler; iktisadi kıymetin stoklara veya envantere alındığı tarihe kadarki depolama ve sigorta giderleri ile gayrimenkullerde mevcut bir binanın satın alınarak yıkılmasından ve arsasının tesviyesinden mütevellit giderler, maliyet bedeline dahil edilecek.
Gayrimenkullerle doğrudan ilgili olması şartıyla bunların envantere alındığı hesap dönemi sonuna kadar alınan hibeler maliyet bedelinden indirilecek. Mükelleflere, iktisadi kıymetin (emtia hariç) iktisap edilmesi veya değerinin artırılmasıyla ilgili özel tüketim vergisi, indirilemeyecek katma değer vergisi, banka ve sigorta muameleleri vergisi ile kaynak kullanımını destekleme fonunu, maliyet bedeline dahil edebilme veya genel giderler arasında gösterebilme serbestliği getiriliyor.
Teklifle, Kanun'a değerleme ölçüsü olarak eklenen "alış bedeli", bir iktisadi kıymetin satın alma bedeli olarak tanımlanıyor. Buna göre, iktisadi bir kıymetin iktisap edilmesiyle ilgili diğer giderler alış bedeline dahil edilmeyecek.
YENİDEN DEĞERLEME ORANI DÜZENLEMESİ
Vergi Usul Kanunu'nda yapılan değişiklikle "Enflasyon düzeltmesi, yeniden değerleme oranı ve yeniden değerleme" başlığı düzenleniyor. Buna göre, tam mükellefiyete tabi ve bilanço esasına göre defter tutan gelir veya kurumlar vergisi mükellefleri, enflasyon düzeltmesi yapanlar ile kayıtlarını TL dışında başka bir para birimiyle tutmalarına izin verilenler hariç, enflasyon düzeltmesi yapma şartlarının gerçekleşmediği hesap dönemlerinin sonu itibarıyla bilançolarına dahil bulunan amortismana tabi iktisadi kıymetlerini ve bunlar üzerinden ayrılmış olup bilançolarının pasifinde gösterilen amortismanları, kanun teklifinde belirlenen şartlar doğrultusunda yeniden değerleyebilecek.
Yeniden değerleme yapılacak yılın ekim ayında bir önceki yılın aynı dönemine göre Türkiye İstatistik Kurumu (TÜİK) Yİ-ÜFE'de meydana gelen ortalama fiyat artış oranı, yeniden değerleme oranı olarak dikkate alınacak. Kendilerine özel hesap dönemi tayin olunan mükellefler için özel hesap döneminin başladığı takvim yılına ait oran esas alınacak. Geçici vergi dönemleri itibarıyla yapılacak değerlemede esas alınacak yeniden değerleme oranı ise bir önceki yılın Kasım ayından başlamak üzere; 3, 6 ve 9'uncu aylarda bir önceki 3, 6 ve 9 aylık dönemlere göre Yİ-ÜFE'de meydana gelen ortalama fiyat artış oranı esas alınmak suretiyle belirlenecek.
Yeniden değerlemede iktisadi kıymetlerin değerinde meydana gelen değer artışı, yeniden değerlemeye tabi tutulan iktisadi kıymetlerin her birine isabet eden değer artışı ayrıntılı olarak görünecek şekilde bilançonun pasifinde özel bir fon hesabında gösterilecek.
İktisadi kıymetlerini bu fıkra kapsamında yeniden değerlemeye tabi tutan mükellefler bu kıymetlerini, yeniden değerleme sonrasında bulunan değerleri üzerinden amortismana tabi tutmaya devam edecek.
Pasifte özel bir fon hesabında gösterilen değer artışı tutarının, sermayeye ilave edilme dışında herhangi bir şekilde başka bir hesaba nakledilen veya işletmeden çekilen kısmı, bu işlemin yapıldığı dönem kazancı ile ilişkilendirilmeksizin bu dönemde gelir veya kurumlar vergisine tabi tutulacak.
Yeniden değerlemeye tabi tutulan iktisadi kıymetlerin elden çıkarılması halinde, bunlara isabet eden pasifte özel bir fon hesabında gösterilen değer artışları aynen amortismanlar gibi muameleye tabi tutulacak.
Her yılın yeniden değerleme oranı ancak o yıla ait değerlemede nazara alınabilecek. Yeniden değerlemenin herhangi bir yıl yapamamasından veya değerleme oranının düşük uygulanmasından dolayı daha sonraki yıllarda geçmiş dönemlere ilişkin yeniden değerleme yapılamayacak.
Hesap dönemi içinde aktife giren iktisadi kıymetler için aktife girdiği hesap döneminde, yeniden değerleme yapılmayacak.
Bu düzenleme 1 Ocak 2022 tarihinde yürürlüğe girecek.