Vak\u0131flar ve Dernekler<\/p>\n
Tarih\t08\/10\/2014
\nSay\u0131\tKVK-34\/2014-4 Dernek ve Vak\u0131flar-1
\nKapsam\t<\/p>\n
T.C.<\/p>\n
MAL\u0130YE BAKANLI\u011eI<\/p>\n
Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/p>\n
5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri\/34<\/p>\n
Konusu : Vak\u0131flar ve Dernekler<\/p>\n
Tarihi : 08\/10\/2014<\/p>\n
Say\u0131s\u0131 : KVK-34\/2014-4 Dernek ve Vak\u0131flar-1<\/p>\n
1. Giri\u015f<\/p>\n
Bakanlar Kurulu Karar\u0131 ile vak\u0131flara vergi muafiyeti, derneklere ise kamuya yararl\u0131 dernek stat\u00fcs\u00fc tan\u0131nmas\u0131 s\u00fcrecinde Ba\u015fkanl\u0131\u011f\u0131m\u0131za iletilen hususlara ili\u015fkin a\u00e7\u0131klamalar bu sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r.<\/p>\n
2. Vak\u0131flara Vergi Muafiyeti Tan\u0131nmas\u0131 S\u00fcrecinde Aranan \u015eartlara \u0130li\u015fkin A\u00e7\u0131klama<\/p>\n
Vak\u0131flara Bakanlar Kurulu Karar\u0131 ile vergi muafiyeti tan\u0131nabilmesi i\u00e7in bu vak\u0131flar\u0131n resmi senetlerinde, y\u0131l i\u00e7inde elde edilen br\u00fct gelirlerinin en az \u00fc\u00e7te ikisinin sa\u011fl\u0131k, sosyal yard\u0131m, e\u011fitim, bilimsel ara\u015ft\u0131rma ve geli\u015ftirme, k\u00fclt\u00fcr ve \u00e7evre koruma ile a\u011fa\u00e7land\u0131rma faaliyetlerinden olu\u015fan ama\u00e7lara harcanaca\u011f\u0131n\u0131n yaz\u0131l\u0131 olmas\u0131 gerekmektedir. Vak\u0131f resmi senedinde bu oran\u0131n y\u00fczde seksen olmas\u0131 bu \u015fart\u0131n ihlali olarak de\u011ferlendirilmeyecektir.<\/p>\n
Dolay\u0131s\u0131yla, resmi senetlerinde bu oran\u0131 y\u00fczde seksen olarak belirlemi\u015f olan vak\u0131flar\u0131n, s\u00f6z konusu oran\u0131 \u00fc\u00e7te iki olarak de\u011fi\u015ftirmelerine gerek bulunmamaktad\u0131r.<\/p>\n
3. Kamuya Yararl\u0131 Dernek Stat\u00fcs\u00fcn\u00fcn Al\u0131nma S\u00fcreci<\/p>\n
Derneklere Bakanlar Kurulu Karar\u0131 ile kamuya yararl\u0131 dernek stat\u00fcs\u00fc tan\u0131nmas\u0131na ili\u015fkin a\u00e7\u0131klamalar i\u00e7eren 14\/11\/2003 tarihli ve KVK-2\/2003-2\/Dernek ve Vak\u0131flar-1 say\u0131l\u0131 Kurumlar Vergisi Sirk\u00fclerinin “2.2.1. Aranan \u015eartlar” ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcndeki “Yukar\u0131daki maddelerde belirtilen hususlar\u0131n en az son iki y\u0131lda fiilen ger\u00e7ekle\u015ftirilmi\u015f olmas\u0131.” k\u0131sm\u0131nda yer alan “iki” ibaresi “bir” olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
Duyurulur.<\/p>\n
Adnan ERT\u00dcRK<\/p>\n
Gelir \u0130daresi Ba\u015fkan\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"
Vak\u0131flar ve Dernekler Tarih 08\/10\/2014 Say\u0131 KVK-34\/2014-4 Dernek ve Vak\u0131flar-1 Kapsam T.C. MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri\/34 Konusu : Vak\u0131flar ve Dernekler Tarihi : 08\/10\/2014 Say\u0131s\u0131 : KVK-34\/2014-4 Dernek ve Vak\u0131flar-1 1. Giri\u015f Bakanlar Kurulu Karar\u0131 ile vak\u0131flara vergi muafiyeti, derneklere ise kamuya yararl\u0131 dernek stat\u00fcs\u00fc tan\u0131nmas\u0131 s\u00fcrecinde Ba\u015fkanl\u0131\u011f\u0131m\u0131za […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3033","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3033"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3033"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3033\/revisions"}],"predecessor-version":[{"id":3034,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3033\/revisions\/3034"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}