{"id":116,"date":"2024-02-04T17:41:05","date_gmt":"2024-02-04T17:41:05","guid":{"rendered":"https:\/\/dsrdanismanlik.com\/?p=116"},"modified":"2025-02-22T23:35:01","modified_gmt":"2025-02-22T23:35:01","slug":"kobi-tanimi-guncellendir-2024","status":"publish","type":"post","link":"https:\/\/dsrdanismanlik.com\/index.php\/2024\/02\/04\/kobi-tanimi-guncellendir-2024\/","title":{"rendered":"KOB\u0130 TANIMI G\u00dcNCELLEND\u0130 2024"},"content":{"rendered":"\r\n<p>K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin Tan\u0131m\u0131, nitelikleri ve s\u0131n\u0131fland\u0131r\u0131lmas\u0131 hakk\u0131ndaki mevcut y\u00f6netmelik y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131. G\u00fcncel geli\u015fmelere uygun olan d\u00fczenlenen yeni y\u00f6netmelik y\u00fcr\u00fcrl\u00fc\u011fe girdi. Y\u00f6netmelik ile KOB\u0130 tan\u0131m\u0131nda kullan\u0131lan kriterler g\u00fcncellendi.<\/p>\r\n\r\n\r\n\r\n<p><strong>250 Milyondan 500 Milyona\u00a0\u00c7\u0131kt\u0131<\/strong><\/p>\r\n\r\n\r\n\r\n<p>Buna g\u00f6re; 250 ki\u015fiden az \u00e7al\u0131\u015fan istihdam eden, y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri 500 milyon liray\u0131 a\u015fmayan i\u015fletmeler KOB\u0130 olarak tan\u0131mlanacak. \u00d6nceki d\u00fczenlemede KOB\u0130 s\u0131n\u0131f\u0131na girmek i\u00e7in \u00fcst limit, 250 milyon lirayd\u0131.<\/p>\r\n\r\n\r\n\r\n<p><strong>Mikro\u00a010, K\u00fc\u00e7\u00fck 100 Milyon\u00a0Oldu<\/strong><\/p>\r\n\r\n\r\n\r\n<p>Y\u00f6netmelikle ayr\u0131ca, 10 ki\u015fiden az \u00e7al\u0131\u015fan\u0131 olan mikro i\u015fletmelerin y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osu 5 milyon liradan 10 milyon liraya \u00e7\u0131kart\u0131ld\u0131. Yine 50 ki\u015fiden az personeli olan k\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in limit, 50 milyon liradan 100 milyon liraya y\u00fckseltildi. D\u00fczenleme ile 250\u2019den az \u00e7al\u0131\u015fan\u0131 olan orta b\u00fcy\u00fckl\u00fckteki i\u015fletmeler i\u00e7in \u00fcst limit 250 milyon lirayken 2 kat\u0131na \u00e7\u0131kart\u0131ld\u0131 yani 500 milyon lira oldu.<\/p>\r\n\r\n\r\n\r\n<p><strong>\u00c7al\u0131\u015fan Say\u0131s\u0131nda D\u00fczenleme<\/strong><\/p>\r\n\r\n\r\n\r\n<p>Bir i\u015fletmede \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n hesaplanmas\u0131nda, sadece hizmet akdi ile \u00e7al\u0131\u015ft\u0131r\u0131lanlar\u0131n dikkate al\u0131nmas\u0131na y\u00f6nelik d\u00fczenleme yap\u0131ld\u0131.<\/p>\r\n\r\n\r\n\r\n<p><strong>Ge\u00e7erlilik Tarihi Standart Hale Geldi<\/strong><\/p>\r\n\r\n\r\n\r\n<p>KOB\u0130 Beyan\u0131n\u0131n ge\u00e7erlilik tarihi netle\u015ftirilerek standart hale getirildi. Gelir vergisi m\u00fckellefleri i\u00e7in Mart ay\u0131 sonu, kurumlar vergisi m\u00fckellefleri i\u00e7in ise Nisan ay\u0131 sonu olarak belirlendi.<\/p>\r\n\r\n\r\n\r\n<p><strong>\u0130\u015fletme T\u00fcr\u00fcn\u00fcn Belirlenmesi<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u00d6nceki y\u00f6netmelikte i\u015fletme t\u00fcr\u00fc belirlenirken oy oran\u0131 da dikkate al\u0131n\u0131rken yeni y\u00f6netmelikte sadece sermaye oran\u0131n\u0131n dikkate al\u0131nmas\u0131na y\u00f6nelik d\u00fczenleme yap\u0131ld\u0131.<\/p>\r\n\r\n\r\n\r\n<p><strong>Tek Y\u00f6netmelik Eki<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u00d6nceki y\u00f6netmeli\u011fin alt\u0131 adet eki bulunurken ekler sadele\u015ftirildi ve tek ek olacak \u015fekilde yeniden d\u00fczenlendi<\/p>\r\n\r\n\r\n\r\n<p>Yeni d\u00fczenleme ile olu\u015fan KOB\u0130 s\u0131n\u0131flamas\u0131 \u015f\u00f6yle:<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>KOB\u0130<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0<\/td>\r\n<td><strong>\u00c7ALI\u015eAN SAYISI<\/strong><\/td>\r\n<td><strong>MAL\u0130 KR\u0130TER<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>M\u0130KRO \u0130\u015eLETME:<\/strong><\/td>\r\n<td>10\u2019dan az \u00e7al\u0131\u015fan<\/td>\r\n<td>10 milyon TL<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>K\u00dc\u00c7\u00dcK \u0130\u015eLETME:<\/strong><\/td>\r\n<td>50\u2019den az \u00e7al\u0131\u015fan<\/td>\r\n<td>100 milyon TL<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>ORTA B\u00dcY\u00dcKL\u00dcKTEK\u0130 \u0130\u015eLETME:<\/strong><\/td>\r\n<td>250\u2019den az \u00e7al\u0131\u015fan<\/td>\r\n<td>500 milyon TL<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n","protected":false},"excerpt":{"rendered":"<p>K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin Tan\u0131m\u0131, nitelikleri ve s\u0131n\u0131fland\u0131r\u0131lmas\u0131 hakk\u0131ndaki mevcut y\u00f6netmelik y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131. G\u00fcncel geli\u015fmelere uygun olan d\u00fczenlenen yeni [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[6],"tags":[],"class_list":["post-116","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyuru"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>KOB\u0130 TANIMI G\u00dcNCELLEND\u0130 2024 - Profosyonel \u00c7\u00f6z\u00fcm - Durdu Mehmet ATALAY - 0 (505) 677 35 38<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/dsrdanismanlik.com\/index.php\/2024\/02\/04\/kobi-tanimi-guncellendir-2024\/\" \/>\r\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"KOB\u0130 TANIMI G\u00dcNCELLEND\u0130 2024 - Profosyonel \u00c7\u00f6z\u00fcm - Durdu Mehmet ATALAY - 0 (505) 677 35 38\" \/>\r\n<meta property=\"og:description\" content=\"K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin Tan\u0131m\u0131, nitelikleri ve s\u0131n\u0131fland\u0131r\u0131lmas\u0131 hakk\u0131ndaki mevcut y\u00f6netmelik y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131. 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