Turkey: KONU: Yatırım Ortamının İyileştirilmesi Amacıyla Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun ile Damga vergisi ve harçlarda yapılan değişiklikler

  • 488 Sayılı Damga Vergisi Kanunu'nun 5. Maddesi yeniden revize edilerek;

Değişiklik ile bir nüshadan fazla olarak akdedilen sözleşmelerde nispi vergiye tabi olanlarından sadece bir nüshası damga vergisine tabi hale getirilmiş, yatırımcılara yüklenen damga vergisi yükümlülüğü hafifletilmiştir.

Aynı maddenin 3. Maddesine yapılan ekleme ile;

Sözleşme üzerinde bir başka şahsa ilişkin yapılan eklemelerin birden fazla adi kefalet ve garanti taahhüdü bulunması halinde bunlardan yalnız birinden damga vergisi alınacağı belirtilmiş, damga vergisi yükü bu yolla azaltılmıştır.

Aynı maddenin son fıkrasına yapılan ekleme ile;

Pey akçesi, cayma tazminatı, ücret tevkifi ve cezai şart gibi sözleşme kapsamında düzenlenen hükümler ayrıca bir sözleşmeye konu olmadıkça damga vergisinden müstesna sayılacaklardır.

14. Maddenin 2. Fıkrası ile yapılan değişiklik ile;

Sözleşmede belirlenen tutarın değiştirilmesi halinde yeniden damga vergisi ödenmek durumunda kalınmayacaktır.

Yine aynı kanunun Mükerrer 30. Maddesine Bakanlar Kurulu'nun nispi damga verisini sıfıra kadar indirme yetkisi tanınmıştır.

Ek 2. Maddede ise yapılan revizyon ile;

Damga vergisinden muafiyet sınırları oldukça genişletilmiş olup özellikle döviz kazandırıcı faaliyetlere ilişkin istisnalar getirilmiştir. Buna göre ihracat karşılığı yapılacak ödemeler, proje sahibi kamu kurumları ile bu projeleri üstlenen firmalara proje süresince yapılacak teknik müşavirlik, mühendislik ve benzeri hizmet satışları, turizm müesseseleri ile seyahat acentelerinin yurt içindeki ve yurt dışındaki turizm faaliyetleri sırasında yaptıkları döviz karşılığı hizmet satışları damga vergisinden muaf sayılacaklardır.

  • 492 Sayılı Harçlar Kanunu'nun 38. Maddesinin 1. Fıkrasına eklenen cümleler ile;

Damga vergisinde olduğu gibi, harçlar da tek nüsha için alınacaktır. Nitekim 59. Maddeye eklenen (p) bendi ile Finansal Kiralama, Faktoring ve Finansman Şirketleri Kanunu kapsamında yapılan finansal kiralama işlemlerinde, kiralanan taşınmazın finansal kiralama sözleşmesinin süresi sonunda kiracıya devri hali harçtan müstesna tutulmuştur.

Kanunun Özel Kanunlardaki Hükümler başlıklı 123. Maddesinin 3. ve 4. Fıkraları değiştirilmiş olup 4. Fıkradan sonra gelmek üzere eklemeler yapılmış harç muafiyetleri belirtilmiştir.

Böylelikle Yatırım Teşvik Belgesi kapsamında yer alan yatırım mallarına ilişkin olarak Yatırım Teşvik Belgesi sahibi yatırımcılarla bu malların üreticileri ve tedarikçileri arasında düzenlenen kâğıtlar harca tabi olmayacaktır.

Kanun'un Ek 1. Maddesi değiştirilerek ithalat ve ihracata ilişkin işlemlerinde uygulanacak harç istisnaları sayılmıştır.

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