{"id":5358,"date":"2025-01-10T11:38:00","date_gmt":"2025-01-10T08:38:00","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5358"},"modified":"2025-01-10T11:38:00","modified_gmt":"2025-01-10T08:38:00","slug":"elektronik-ticaret-kapsaminda-yapilan-odemelerde-tevkifat-uygulamasina-iliskin-infografik-yayimlandi","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5358","title":{"rendered":"Elektronik Ticaret Kapsam\u0131nda Yap\u0131lan \u00d6demelerde Tevkifat Uygulamas\u0131na \u0130li\u015fkin \u0130nfografik Yay\u0131mland\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Elektronik Ticaret Kapsam&#305;nda Yap&#305;lan &#214;demelerde Tevkifat Uygulamas&#305;na &#304;li&#351;kin &#304;nfografik 6563 say&#305;l&#305; Elektronik Ticaretin D&#252;zenlenmesi Hakk&#305;nda Kanun&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Elektronik Ticaret Kapsam&#305;nda Yap&#305;lan &#214;demelerde Tevkifat Uygulamas&#305;na &#304;li&#351;kin &#304;nfografik Yay&#305;mland&#305;<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a03 Ocak 2025 <\/div>\n<div class=\"entry-content\">\n<h4>Elektronik Ticaret Kapsam&#305;nda Yap&#305;lan &#214;demelerde Tevkifat Uygulamas&#305;na &#304;li&#351;kin &#304;nfografik<\/h4>\n<p><strong><a href=\"https:\/\/www.alomaliye.com\/2014\/11\/05\/elektronik-ticaretin-duzenlenmesi-hakkinda-kanun-6563-sayili-kanun-2\/\">6563 say&#305;l&#305; Elektronik Ticaretin D&#252;zenlenmesi Hakk&#305;nda Kanun<\/a><\/strong>\u00a0h&#252;k&#252;mlerine g&#246;re; arac&#305; hizmet sa&#287;lay&#305;c&#305;lar&#305;n&#305;n ve elektronik ticaret arac&#305; hizmet sa&#287;lay&#305;c&#305;lar&#305;n&#305;n, s&#246;z konusu Kanuna g&#246;re yap&#305;lan faaliyetler dolay&#305;s&#305;yla hizmet sa&#287;lay&#305;c&#305;lar&#305;na ve elektronik ticaret hizmet sa&#287;lay&#305;c&#305;lar&#305;na yapt&#305;klar&#305; &#246;demeler &#252;zerinden 1\/1\/2025 tarihinden itibaren %1 oran&#305;nda gelir ve kurumlar vergisi tevkifat&#305; yap&#305;lacakt&#305;r.<\/p>\n<p>Konuya ili&#351;kin detayl&#305; a&#231;&#305;klamalar ve &#246;rnekler\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2024\/12\/30\/gelir-vergisi-genel-tebligi-seri-no-330-2025-yili-tevkifat\/\">330 Seri No.lu Gelir Vergisi Genel Tebli&#287;inde<\/a><\/strong>\u00a0yer almaktad&#305;r.<\/p>\n<p>Elektronik ticaret kapsam&#305;nda yap&#305;lan &#246;demelerde tevkifat uygulamas&#305;, vergi kesintisinin beyan&#305; ve bildirimine ili&#351;kin a&#231;&#305;klamalar&#305;n yer ald&#305;&#287;&#305; &#304;nfografik kullan&#305;ma sunulmu&#351;tur.<\/p>\n<table>\n<tbody>\n<tr>\n<td>&#304;nfografi&#287;e ula&#351;mak i&#231;in\u00a0<strong><a href=\"https:\/\/gib.gov.tr\/sites\/default\/files\/fileadmin\/images\/infografik\/2025\/eticarettevkifat.pdf\" target=\"_blank\" rel=\"noopener\">t&#305;klay&#305;n&#305;z<\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Kaynak:<\/strong>\u00a0G&#304;B<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Elektronik Ticaret Kapsam&#305;nda Yap&#305;lan &#214;demelerde Tevkifat Uygulamas&#305;na &#304;li&#351;kin &#304;nfografik 6563 say&#305;l&#305; Elektronik Ticaretin D&#252;zenlenmesi Hakk&#305;nda Kanun&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5358","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5358"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5358\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5358"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}