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Ekonomik İstikrar Kalkanı çerçevesinde açıklanan 6 ay vergi ertelemesinden yararlanacak 16 sektör belirlendi. Ayrıca terzi, manav, avukat gibi 1.9 milyon gelir vergisi mükellefi de ertelemeden yararlanacak. Hazine ve Maliye Bakanı Berat Albayrak , vergi ertelemesine yönelik bir tebliğ hazırlandığını belirterek, "Tebliğle mücbir sebep hali kapsamındaki sektörleri ve altında yer alan iş kollarını belirledik. Nisan, mayıs ve haziranda muhtasar ve KDV beyannamelerine ilişkin ödemeleri 6'şar ay öteliyoruz. Bu aylarda verilmesi gereken muhtasar ve KDV beyannameleri de verilmeyecek. Bu beyannameleri 27 Temmuz'a erteliyoruz" dedi. Böylece ödemeler ekim, kasım ve aralık aylarının son haftası içerisinde yapılabilmesi sağlandı.
ÇİFTÇİ, MÜHENDİS, AVUKAT DA VAR Gelir İdaresi Başkanlığı'nın yaptığı duyuruya göre, İçişleri Bakanlığı tarafından alınan tedbirler kapsamında faaliyetleri geçici süre ile durdurulan yüzme havuzu, hamam, kaplıca, spor, oyun ve düğün salonu, berber ve kuaför gibi işyerlerinin bulunduğu sektörlerde faaliyet gösteren mükellefler de mücbir sebep hükümlerinden yararlanabilecek. Ayrıca çiftçi, terzi, manav, avukat, mali müşavir, mimar, mühendis, eczacı, doktor, dişçi, veteriner, fizyoterapist, yazılımcı, sanatçı gibi mükellefler de dahil olmak üzere bilanço ve işletme hesabı esasına göre defter tutanlar ile serbest meslek kazancı elde eden gelir vergisi mükellefi olan yaklaşık 1.9 milyon mükellef de mücbir sebep hali kapsamında değerlendirildi.
65 YAŞ ÜSTÜ MUHASEBECİ DE KAPSAMDA Gelir İdaresi gelir vergisi tebliğinde, 65 yaş üstü mükellef ve muhasebecilerle ilgili düzenlemeye de açıklık getirdi. Buna göre, 65 yaşın üzerinde olması ya da kronik rahatsızlığı bulunması nedeniyle sokağa çıkamayacak olan vergi mükellefleri ile meslek mensupları açısından sokağa çıkma yasağının başladığı tarih ile sona ereceği tarih arasındaki dönem, mücbir sebep hali olarak kabul edilecek. Bu döneme ilişkin olarak verilmesi gereken beyannameler ile bunlara istinaden tahakkuk eden vergilerin ödeme süresi yasağın kalktığı tarihi takip eden 15'inci günün sonuna kadar uzatılacak.
SAĞLIK PERSONELİNE EK ÖDEME MÜJDESİ Hürriyet'te yer alan habere göre, Hazine ve Maliye Bakanı Berat Albayrak , sosyal medya hesabı Twitter'dan yaptığı açıklamayla sağlık çalışanlarına müjdeyi verdi. Bakan Albayrak açıklamasında "Koronavirüs ile mücadelemizde kahramanlarımız, sağlık çalışanlarımızın talepleri önceliğimiz olacak. Üniversite hastanelerimizdeki çalışanlarımıza da performans ödemelerini 3 ay tavandan yapacağız. Bu kapsamda 1.2 milyar TL'lik bir ek destek sağlayacağız. #BirlikteBaşaracağız" ifadelerini kullandı.
İŞTE MÜCBİR SEBEP HALİNDEN FAYDALANACAK SEKTÖRLER 1) PERAKENDE TİCARET VE ALIŞVERİŞ MERKEZLERİ Market, büfe, bakkal, şarküteri, manav, dondurmacı, tuhafiye, kasap, inşaat malzemeleri satışı, küçük ev eşyaları ile beyaz eşya satışı, mobilya satışı, ev tekstili, kitap ve kırtasiye, gazete ve dergi, ayakkabı ve giyim eşyası perakende satışı, oyuncakçı, tıbbi ve ortopedik ürünler, eczane, kuyumcu, çiçekçi, pazarcılar, balıkçılar, pastane ve fırınlar, kişisel bakım ve kozmetik ürünlerinin satışı, halkla ilişkiler faaliyetleri ve benzeri her türlü ürünün perakende olarak satışına yönelik faaliyetler ile alışveriş merkezleri ve buralarda perakende satış faaliyetinde bulunanlar.
2) DEMİR ÇELİK VE METAL SANAYİSİ Demir veya çelik granül ve demir tozu üretilmesi, çelikten/demirden yapılmış tüp, boru, içi boş profiller ve ilgili bağlantı parçalarının imalatı (sıcak çekilmiş veya sıcak haddelenmiş), çelik barların ve içi dolu profillerin soğuk çekme yöntemiyle imalatı, açık profillerin, nervürlü levhaların ve sandviç panellerin soğuk şekillendirme veya katlama yöntemiyle imalatı, çelik tellerin soğuk çekme yöntemiyle imalatı, alüminyum folyo imalatı (alaşımdan olanlar dahil),alüminyum imalatı (işlenmemiş halde), kurşun tabaka, levha, şerit, folyo, kurşun tozu ve pulu imalatı (alaşımdan olanlar dahil), kalay imalatı (işlenmemiş halde), çin ko imalatı (işlenmemiş halde) gibi demir, çelik, alüminyum, bakır, kurşun, çinko, kalay imalatı ile bunların imalatçılar tarafından satışı.
3) OTOMOTİV Otomobil, kamyon, kamyonet, treyler (römork) ve yarı treyler (yarı römork) imalatı otobüs, minibüs, midibüs, traktör, motosiklet, römork, karavan gibi tüm motorlu kara taşıtlarının imalatı, toptan ve perakende satışı ile otomotiv yan sanayisi.
4) LOJİSTİK-ULAŞIM� Hava, kara, demir yolu, deniz ve her türlü suyolu ile yapılan her türlü şehir içi ve şehirler arası yük ve yolcu taşımacılığı, otoyol, tünel ve köprü işletmeciliği, depolama ve antrepoculuk faaliyetleri, havaalanı yer hizmetleri gibi her türlü lojistik ve ulaşım hizmetleri.
5) SİNEMA VE TİYATRO FAALİYETLERİ Tiyatro, opera, bale, sinema, konser gibi her türlü sanatsal faaliyetler.
6) YİYECEK VE İÇECEK HİZMETLERİ Lokanta, kafe, kıraathane, kahvehane, çay ocakları, kantinler, ulaşım araçlarında bulunan büfeler gibi her türlü yiyecek ve içeceklerin sunumuna yönelik hizmetler, dönerci, pizzacı, dondurmacı, çorbacı vb.
7) TEKSTİL VE KONFEKSİYON FAALİYETLERİ Kumaş ve iplik imalatı, her türlü pamuktan, yünden, tiftikten, elyaftan ve kumaştan mamul ürünlerin imalatı ile giyim ve ev tekstili ürünlerinin imalatı, satışı gibi her türlü tekstil ve konfeksiyon imalat ve satışı.
8) KONAKLAMA Otel, motel, pansiyon, tatil köyü gibi konaklama faaliyetleri, tur operatörü ve seyahat acenteliği faaliyetleri, rezervasyon hizmetleri gibi her türlü konaklama ve buna ilişkin faaliyetler.
9) SAĞLIK HİZMETLERİ İnsan sağlığına yönelik hastane hizmetleri, diyaliz merkezleri, özel hekimlik faaliyetleri, diş hekimliği faaliyetleri, yatılı bakım faaliyetleri, tıbbi laboratuvar hizmetleri gibi sağlık faaliyetleri.
10) MOBİLYA İMALATI Sandalye, koltuk, kanepe, çekyat, divan ve benzerleri ile iskeletlerinin imalatı, büro ve mutfak mobilyaları imalatı, yatak imalatı, yatak odası, yemek odası, banyo dolabı, genç ve çocuk odası takımı, gardırop, vestiyer gibi mobilyaların imalatı.
11) ETKİNLİK VE ORGANİZASYON Gösteri, kongre, konferans, ticari fuar ve etkinliklerin organizasyonu ile internet kafe, oyun, düğün ve nikah salonu, spor merkezleri gibi yerlerde gerçekleştirilen her türlü etkinlik ve organizasyon faaliyetleri.
12) MADENCİLİK VE TAŞ OCAKÇILIĞI Taş kömürü, linyit, uranyum, krom, nikel, alüminyum gibi madenlere yönelik faaliyetler ile mermer, granit ve taş ocakçılığı gibi madenciliğe yönelik faaliyetler.
13) İNŞAAT Bina projelerinin geliştirilmesi, ikamet amaçlı binalar ile ikamet amaçlı olmayan binaların inşaatı, binaların yeniden düzenlenmesi ve yenilenmesi faaliyetleri, yıkım işleri, ısıtma, havalandırma, soğutma ve iklimlendirme sistemlerinin kurulumu, binaların iç ve dış boyama ve işleri, duvar ve yer kaplama gibi bina inşaatı ile özel inşaat faaliyetleri.
14) ARAÇ KİRALAMA Motorlu kara taşıtlarının ve arabaların kiralanması.
15) ENDÜSTRİYEL MUTFAK EKİPMANLARI Demir, çelik, alüminyum ve bakırdan sofra ve mutfak eşyalarının imalatı gibi endüstriyel mutfak ekipmanlarının imalatı.
16) BASILI YAYIN VE MATBAACILIK Ders ve çocuk kitaplarının, gazetelerin, dergi ve süreli yayınların yayımı gibi basılı yayın hizmetleri, gazetelerin, dergilerin ve süreli yayınların basım hizmetleri ve ciltçilik gibi hizmetler.