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ARTICLE · 03 MAY 2023

Ek Vergiye İlişkin Tebliğ Yayımlandı

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15/04/2023 tarih ve 32164 sayılı Resmî Gazete'de yayımlanan Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılmasına İlişkin 7440 Sayılı Kanun Genel Tebliği (Seri No: 3)...

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15/04/2023 tarih ve 32164 sayılı Resmî Gazete'de yayımlanan Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılmasına İlişkin 7440 Sayılı Kanun Genel Tebliği (Seri No: 3) ile 7440 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanunun (Kanun) 10 uncu maddesinin yirmi yedinci fıkrasının hükmü uyarınca ödenecek ek verginin uygulamasına ilişkin usul ve esaslar belirlenmiştir.

Söz konusu Tebliğ'de yer alan açıklamalar aşağıda özetlenmiştir.

Ek Verginin Mükellefleri

1) Ek verginin mükellefleri, 13/6/2006 tarihli ve 5520 sayılı Kurumlar Vergisi Kanununda sayılan mükelleflerdir.

a) Sermaye şirketleri

b) Kooperatifler

c) İktisadi kamu kuruluşları

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