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ARTICLE · 07 AUGUST 2024

7524 sayılı Kanun İle Yapılan Vergisel Düzenlemeler

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2 Ağustos 2024 tarihli Resmî Gazete'de yayımlanan 7524 sayılı Vergi Kanunları ile Bazı Kanunlarda ve 375 sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılmasına Dair Kanun ile birçok vergisel düzenleme yapılmıştır.

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2 Ağustos 2024 tarihli Resmî Gazete'de yayımlanan 7524 sayılı Vergi Kanunları ile Bazı Kanunlarda ve 375 sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılmasına Dair Kanun ile birçok vergisel düzenleme yapılmıştır. Yapılan düzenlemelerden bazıları ana başlıklar itibarıyla aşağıda özetlenmiştir.

I. GELİR VERGİSİ KANUNU'NDA YAPILAN DÜZENLEMELER

1- Ticari ve Mesleki Kazançlarda Günlük Hasılat Tespiti Yoluyla Gelir Vergisi Matrahının Belirlenmesi

“Ticari ve mesleki kazançlarda günlük hasılat tespiti yoluyla gelir vergisi matrahının belirlenmesi” başlığıyla yeni bir vergi güvenlik sistemi getirilmiştir. Söz konusu düzenleme, kurumlar vergisi mükellefleri hakkında da uygulanacaktır. Bu düzenlemeye göre, mükelleflerin yılın belirli zamanlarında yapılan hasılat tespitleri ile beyanları karşılaştırılacaktır.

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