Genel Kurulda kabul edilen maddelere göre, serbest bölgeye yapılan mal teslimleri, ihracat istisnası kapsamında olmayacak.
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Genel Kurulda kabul edilen maddelere göre, serbest bölgeye yapılan mal teslimleri, ihracat istisnası kapsamında olmayacak.
Teklifle, cep telefonlarındaki asgari maktu vergi tutarının, yeniden değerleme oranı ile güncellenmesine yönelik düzenleme yapılıyor. Ayrıca uygulamanın süresi 31 Aralık 2033 tarihine kadar uzatılacak.
Sürücüsünün tabiiyetine bakılmaksızın yabancı plakalı kara yolu taşıtları için birinci fıkra kapsamında uygulanacak idari para cezaları, tebligat şartı aranmaksızın sürücüsü bilgilendirilerek tahsil edilecek. Cezalar tahsil edilmeden cezaya muhatap yabancı plakalı taşıtın ülkeyi terk etmesine izin verilmeyecek.
Petrol Piyasası Kanunu'nda yapılan düzenlemeyle yanıltıcı belge düzenleme veya bu belgeleri kullanma, belgelerin asıl veya suretlerini tamamen veya kısmen sahte olarak düzenleme veya bu belgeleri kullanma suçları ile ödeme kaydedici cihaza gerçekleştirilen eylemler sebebiyle haklarında kesinleşmiş mahkumiyet bulunanlara lisans verilmeyecek.
Anayasa Mahkemesi kararı doğrultusunda Gelir İdaresi Başkanlığının (GİB) bilgi ve veri toplama, risk analizi yapma yetkisine ilişkin hükme, Teşkilat Kanunu'nda yer verilecek.
Buna göre, Başkanlığın sistemlerinde meydana gelebilecek arızalar nedeniyle vergi yükümlülükleriyle ilgili sürelerin uzatılmasına ilişkin yetki düzenlemesi yapılıyor. GİB dışındaki kamu kurumlarının kamu alacağı niteliğindeki alacaklarının tebligatlarını yapma yetkisi düzenleniyor.
Başkanlık vergiye gönüllü uyumu artırmak, vergi kayıp ve kaçağı ile mücadele etmek ve tahsilatta etkinliği artırmak amacıyla mükellefiyet, vergilendirme ve vergiye uyum düzeyine ilişkin yapılacak çalışmalar için her türlü bilgi, veri ve istatistiği toplamak suretiyle oluşturulacak Risk Analizi Sistemi üzerinden risk analizi yapma ve vergiye gönüllü uyum düzeyini ölçme yetkisine sahip olacak.
ELEKTRONİK TEBLİGAT DÜZENLEMESİ
Vergi dairelerince işlem tesis edilmesi gereken işlere ait olan ve tebliği gereken belgeler, ilgili kurumları ile yapılan protokoller çerçevesinde muhataplarına Vergi Usul Kanunu hükümlerine göre kurulan teknik altyapı kullanılarak Başkanlık tarafından elektronik ortamda tebliğ edilebilecek. Elektronik ortamda yapılan tebligat, muhatabın elektronik adresine ulaştığı tarihi izleyen beşinci günün sonunda yapılmış sayılacak.
Anayasa Mahkemesi kararı doğrultusunda devlet gelir uzmanlarının müdür olarak atanabilmelerine ilişkin hükümde düzenlemeye gidiliyor. Buna göre, devlet gelir uzmanlığına atandıktan sonra bu ünvandan en az 5 yıl hizmeti bulunanlar sınava tabi tutulmadan müdür olarak atanabilecek.
Finansal sıkıntıda olan işletmelerin borçlarını yeniden yapılandırabilmelerine imkan sağlayan mevcut yasa hükmünün uygulama süresi, düzenlemenin yayımlanmasından itibaren iki yıl daha uzatılacak ve bu süreyi iki yıl daha uzatmaya Cumhurbaşkanı yetkili olacak.
Özelleştirme kapsamına alınan kuruluşlar dahil iktisadi devlet teşekkülleri ve kamu iktisadi kuruluşları ile bunların müesseseleri, bağlı ortaklıkları ve iştirakleri, kamu bankaları, büyükşehir belediyeleri, belediyeler, il özel idareleri ve bunlara ait tüzel kişilerin, SGK'ye ait ve Kuruma bağlı tahsil dairelerince takip edilen prim ve prime ilişkin diğer borçları ile kira ve ecrimisil borçlarına karşılık gayrimenkul alınmasına imkan sağlayan uygulamanın süresi, 31 Aralık 2023'ten 31 Aralık 2028'e kadar uzatılıyor.
Çalışan emeklilere de bir defaya mahsus 5 bin lira ödeme yapılacak.
KATILIM FİNANS KEFALET AŞ'NİN KAZANÇLARINA DA KURUMLAR VERGİSİ MUAFİYETİ TANINACAK
Kamu üniversite sağlık hizmeti sunucularının SGK'ye 31 Aralık 2023'e kadar sözleşme kapsamında verdikleri tedavi hizmetlerine ilişkin toplam tahakkuk tutarının götürü bedel sözleşme tutarından düşük olması durumunda aradaki fark terkin edilecek. Terkin edilen tutar, Çalışma ve Sosyal Güvenlik Bakanlığı bütçesine bu amaçla tahsis edilecek ödenekten karşılanacak.
Zorunlu genel sağlık sigortası prim borçlarını ödeyemeyen sigortalılara yönelik kamuya olan borç yüklerini hafifletmek ve sağlık hizmetlerine erişimlerini kolaylaştırmak amacıyla düzenlemeye gidiliyor. Buna göre, 1 Ocak 2014 öncesine ait olup ödenmemiş genel sağlık sigortası primleri ile gecikme cezası ve gecikme zammı gibi feri alacaklarının tamamının tahsilinden vazgeçilecek. Düzenleme, 31 Aralık 2023'ten itibaren geçerli olmak üzere yayımı tarihinde yürürlüğe girecek.
İhracatçılar lehine münhasıran ihracat kredileri için kefalet vermek amacıyla kurulan kurumların, kurumlar vergisinden muaf tutulması düzenlemesi kapsamında, katılım bankalarının ortağı olduğu ve katılım bankacılığı ilke ve esaslarına uygun her türlü finansman için kefalet vermek amacıyla kurulan Katılım Finans Kefalet AŞ'nin, 1 Ocak 2024'ten itibaren elde edilen kazançlarına da kurumlar vergisi muafiyeti tanınacak.
Teklifin 14 maddesinin kabul edilmesinin ardından TBMM Başkanvekili Bekir Bozdağ, birleşime ara verdi.
Aranın ardından komisyonun yerini almaması üzerine Bozdağ, birleşimi, yarın saat 14.00'te toplanmak üzere kapattı.