T\u00dcKET\u0130C\u0130N\u0130N KORUNMASI HAKKINDA KANUN \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN<\/p>\n
Kanun No. 7529<\/p>\n
Kabul Tarihi: 24\/10\/2024<\/p>\n
MADDE 1- 7\/11\/2013 tarihli ve 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanunun 22 nci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesine \u201cyaz\u0131l\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya mesafeli\u201d ibaresi eklenmi\u015ftir.<\/p>\n
MADDE 2- 6502 say\u0131l\u0131 Kanunun 31 inci maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesine \u201ct\u00fcketicinin aksine yaz\u0131l\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya kal\u0131c\u0131 veri saklay\u0131c\u0131s\u0131yla\u201d ibaresi eklenmi\u015ftir.<\/p>\n
MADDE 3- 6502 say\u0131l\u0131 Kanunun 32 nci maddesinin ikinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesine \u201cyaz\u0131l\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya mesafeli\u201d ibaresi eklenmi\u015ftir.<\/p>\n
MADDE 4- 6502 say\u0131l\u0131 Kanunun 39 uncu maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesine \u201ct\u00fcketicinin aksine yaz\u0131l\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya kal\u0131c\u0131 veri saklay\u0131c\u0131s\u0131yla\u201d ibaresi eklenmi\u015ftir.<\/p>\n
MADDE 5- 6502 say\u0131l\u0131 Kanunun 47 nci maddesinin yedinci f\u0131kras\u0131nda yer alan \u201cdo\u011frudan sat\u0131\u015flar,\u201d ibaresi madde metninden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n
MADDE 6- 6502 say\u0131l\u0131 Kanuna 47 nci maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki madde eklenmi\u015ftir.<\/p>\n
\u201cDo\u011frudan sat\u0131\u015f sistemi<\/p>\n
MADDE 47\/A- (1) Do\u011frudan sat\u0131\u015f sistemi, do\u011frudan sat\u0131\u015f \u015firketi taraf\u0131ndan olu\u015fturulan ve i\u015f s\u00f6zle\u015fmesi ile istihdam edilmeyen, ba\u011f\u0131ms\u0131z temsilci, distrib\u00fct\u00f6r, dan\u0131\u015fman ve benzeri isimlerle komisyon, prim, te\u015fvik ve \u00f6d\u00fcl gibi menfaatler kar\u015f\u0131l\u0131\u011f\u0131nda faaliyet g\u00f6steren do\u011frudan sat\u0131c\u0131lar\u0131n t\u00fcketicilere mal veya hizmet pazarlad\u0131\u011f\u0131 sat\u0131\u015f sistemidir.<\/p>\n
(2) Do\u011frudan sat\u0131\u015f \u015firketinin sermaye \u015firketi olmas\u0131 ve y\u00f6netmelikle belirlenen di\u011fer ko\u015fullar\u0131 sa\u011flamas\u0131 zorunludur.<\/p>\n
(3) Do\u011frudan sat\u0131\u015f sisteminin, elde edilecek kazanc\u0131n a\u011f\u0131rl\u0131kl\u0131 olarak sisteme yeni do\u011frudan sat\u0131c\u0131lar kazand\u0131r\u0131lmas\u0131 ve bu sayede ortaya \u00e7\u0131kan menfaatlerin da\u011f\u0131t\u0131lmas\u0131 \u00fczerine kurulmamas\u0131, mal veya hizmetin t\u00fcketicilere sat\u0131\u015f\u0131n\u0131 esas almas\u0131 ve y\u00f6netmelikle belirlenen di\u011fer ilkelere uygun olmas\u0131 gerekir.<\/p>\n
(4) Do\u011frudan sat\u0131c\u0131lardan, sisteme dahil olmalar\u0131 veya sistemde kalmalar\u0131 i\u00e7in t\u00fcketiciye sat\u0131\u015f\u0131 \u00f6ng\u00f6r\u00fclen mal veya hizmeti i\u00e7ermeyen yenileme, paket, \u00fccret, aidat ve benzeri isimler alt\u0131nda herhangi bir bedel veya bor\u00e7 alt\u0131na sokan belge al\u0131namaz. Do\u011frudan sat\u0131\u015f \u015firketinin belirledi\u011fi miktar ya da tutarda mal veya hizmet sat\u0131n al\u0131nmas\u0131 do\u011frudan sat\u0131c\u0131n\u0131n sistem i\u00e7indeki seviyesini belirleyemez.<\/p>\n
(5) Do\u011frudan sat\u0131\u015f sistemi kapsam\u0131nda mal veya hizmet sat\u0131n alan t\u00fcketici otuz g\u00fcn i\u00e7inde herhangi bir gerek\u00e7e g\u00f6stermeksizin ve cezai \u015fart \u00f6demeksizin s\u00f6zle\u015fmeden cayma hakk\u0131na sahiptir. Cayma hakk\u0131n\u0131n kullan\u0131ld\u0131\u011f\u0131na dair bildirimin bu s\u00fcre i\u00e7inde do\u011frudan sat\u0131c\u0131ya veya do\u011frudan sat\u0131\u015f \u015firketine y\u00f6neltilmi\u015f olmas\u0131 yeterlidir.<\/p>\n
(6) Do\u011frudan sat\u0131\u015f \u015firketi, Bakanl\u0131k\u00e7a belirlenen hususlarda t\u00fcketicinin bilgilendirilmesini, talep ve bildirimlerini iletebilmesini sa\u011flayan bir sistem kurmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n
(7) Do\u011frudan sat\u0131\u015f \u015firketinin, do\u011frudan sat\u0131c\u0131n\u0131n ve t\u00fcketicinin hak ve y\u00fck\u00fcml\u00fcl\u00fckleri, kapsam d\u0131\u015f\u0131 s\u00f6zle\u015fmeler, mal veya hizmet sat\u0131\u015f\u0131, cayma hakk\u0131, bilgilendirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, teslimat ile di\u011fer uygulama usul ve esaslar\u0131 y\u00f6netmelik ile belirlenir.\u201d<\/p>\n
MADDE 7- 6502 say\u0131l\u0131 Kanunun 77 nci maddesinin onikinci f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc c\u00fcmleleri a\u015fa\u011f\u0131daki \u015fekilde, on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201cbe\u015f bin T\u00fcrk Liras\u0131\u201d ibaresi \u201caltm\u0131\u015f bin T\u00fcrk Liras\u0131ndan alt\u0131 y\u00fcz bin T\u00fcrk Liras\u0131na kadar\u201d \u015feklinde, \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesinde yer alan \u201celli bin T\u00fcrk Liras\u0131 olarak\u201d ibaresi \u201calt\u0131 y\u00fcz bin T\u00fcrk Liras\u0131ndan alt\u0131 milyon T\u00fcrk Liras\u0131na kadar\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, f\u0131kran\u0131n son c\u00fcmlesinden \u00f6nce gelmek \u00fczere a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015f, onbe\u015finci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201cedenler hakk\u0131nda\u201d ibaresi \u201cedenlere\u201d \u015feklinde, ikinci c\u00fcmlesinde yer alan \u201ctespitinden\u201d ibaresi \u201cger\u00e7ekle\u015fti\u011fi tarihten\u201d \u015feklinde, d\u00f6rd\u00fcnc\u00fc c\u00fcmlesinde yer alan \u201cdurumlarda \u00fc\u00e7\u201d ibaresi \u201cdurumlarda \u00f6n \u00f6demeli konut sat\u0131\u015flar\u0131nda alt\u0131 milyon T\u00fcrk Liras\u0131, di\u011fer sat\u0131\u015flarda bir\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, f\u0131kraya d\u00f6rd\u00fcnc\u00fc c\u00fcmlesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015f, son c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ve onyedinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cAyk\u0131r\u0131l\u0131k;<\/p>\n
a) Yerel d\u00fczeyde yay\u0131n yapan televizyon kanal\u0131 arac\u0131l\u0131\u011f\u0131 ile ger\u00e7ekle\u015fmi\u015f ise y\u00fcz on bin T\u00fcrk Liras\u0131ndan bir milyon y\u00fcz bin T\u00fcrk Liras\u0131na kadar,<\/p>\n
b) \u00dclke genelinde yay\u0131n yapan televizyon kanal\u0131 arac\u0131l\u0131\u011f\u0131 ile ger\u00e7ekle\u015fmi\u015f ise iki milyon iki y\u00fcz on bin T\u00fcrk Liras\u0131ndan yirmi iki milyon y\u00fcz bin T\u00fcrk Liras\u0131na kadar,<\/p>\n
c) S\u00fcreli yay\u0131nlar arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015fmi\u015f ise (a) ve (b) bentlerinde belirtilen cezalar\u0131n yar\u0131s\u0131,<\/p>\n
\u00e7) Yerel d\u00fczeyde veya uydu \u00fczerinden yay\u0131n yapan radyo kanal\u0131 arac\u0131l\u0131\u011f\u0131 ile ger\u00e7ekle\u015fmi\u015f ise altm\u0131\u015f bin T\u00fcrk Liras\u0131ndan alt\u0131 y\u00fcz bin T\u00fcrk Liras\u0131na kadar,<\/p>\n
d) \u00dclke genelinde yay\u0131n yapan radyo kanal\u0131 arac\u0131l\u0131\u011f\u0131 ile ger\u00e7ekle\u015fmi\u015f ise alt\u0131 y\u00fcz bin T\u00fcrk Liras\u0131ndan alt\u0131 milyon T\u00fcrk Liras\u0131na kadar,<\/p>\n
e) Uydu \u00fczerinden yay\u0131n yapan televizyon kanal\u0131 veya internet arac\u0131l\u0131\u011f\u0131 ile ger\u00e7ekle\u015fmi\u015f ise alt\u0131 y\u00fcz bin T\u00fcrk Liras\u0131ndan alt\u0131 milyon T\u00fcrk Liras\u0131na kadar,<\/p>\n
f) K\u0131sa mesaj arac\u0131l\u0131\u011f\u0131 ile ger\u00e7ekle\u015fmi\u015f ise iki y\u00fcz seksen bin T\u00fcrk Liras\u0131ndan iki milyon sekiz y\u00fcz bin T\u00fcrk Liras\u0131na kadar,<\/p>\n
g) Di\u011fer mecralar arac\u0131l\u0131\u011f\u0131 ile ger\u00e7ekle\u015fmi\u015f ise altm\u0131\u015f bin T\u00fcrk Liras\u0131ndan alt\u0131 y\u00fcz bin T\u00fcrk Liras\u0131na kadar,<\/p>\n
idari para cezas\u0131 verilir. Reklam Kurulu, bu f\u0131krada alt ve \u00fcst s\u0131n\u0131rlar\u0131 belirtilen idari para cezalar\u0131n\u0131 uygularken ayk\u0131r\u0131l\u0131\u011f\u0131n haks\u0131zl\u0131k i\u00e7eri\u011fi, ayk\u0131r\u0131l\u0131k dolay\u0131s\u0131yla elde edilen menfaatin veya neden olunan zarar\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fc ile ayk\u0131r\u0131l\u0131\u011f\u0131 ger\u00e7ekle\u015ftirenin kusuru ve ekonomik durumu gibi hususlar\u0131 dikkate al\u0131r.\u201d<\/p>\n
\u201cReklam Kurulu, bu f\u0131krada alt ve \u00fcst s\u0131n\u0131rlar\u0131 belirtilen idari para cezalar\u0131n\u0131 uygularken ayk\u0131r\u0131l\u0131\u011f\u0131n haks\u0131zl\u0131k i\u00e7eri\u011fi, ayk\u0131r\u0131l\u0131k dolay\u0131s\u0131yla elde edilen menfaatin veya neden olunan zarar\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fc ile ayk\u0131r\u0131l\u0131\u011f\u0131 ger\u00e7ekle\u015ftirenin kusuru ve ekonomik durumu gibi hususlar\u0131 dikkate al\u0131r.\u201d<\/p>\n
\u201cGayrisafi gelirini beyan etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmayanlar hakk\u0131nda elli bin T\u00fcrk Liras\u0131 idari para cezas\u0131 uygulan\u0131r.\u201d<\/p>\n
\u201c(17) Bu Kanunun;<\/p>\n
a) 47\/A maddesinin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131nda belirtilen y\u00fck\u00fcml\u00fcl\u00fcklere ayk\u0131r\u0131l\u0131\u011f\u0131 tespit edilenler hakk\u0131nda her bir ayk\u0131r\u0131l\u0131k i\u00e7in be\u015f milyon T\u00fcrk Liras\u0131, d\u00f6rd\u00fcnc\u00fc, be\u015finci ve yedinci f\u0131kralar\u0131nda belirtilen y\u00fck\u00fcml\u00fcl\u00fcklere ayk\u0131r\u0131 hareket edenler hakk\u0131nda ayk\u0131r\u0131l\u0131\u011f\u0131 tespit edilen her bir i\u015flem i\u00e7in iki bin iki y\u00fcz T\u00fcrk Liras\u0131 idari para cezas\u0131 uygulan\u0131r.<\/p>\n
b) 47\/A maddesinin alt\u0131nc\u0131 f\u0131kras\u0131na ayk\u0131r\u0131 hareket edenlere bu ayk\u0131r\u0131l\u0131\u011f\u0131n giderilmesi i\u00e7in \u00fc\u00e7 ay s\u00fcre verilir. Bu s\u00fcre sonunda ayk\u0131r\u0131l\u0131\u011f\u0131n giderilmemesi halinde bir milyon T\u00fcrk Liras\u0131 idari para cezas\u0131 uygulan\u0131r.<\/p>\n
c) 80 inci maddesine ayk\u0131r\u0131 olarak piramit sat\u0131\u015f sistemini ba\u015flatan, d\u00fczenleyen veya toplant\u0131, elektronik posta veya di\u011fer bir\u00e7ok kimsenin de kat\u0131l\u0131m\u0131n\u0131 sa\u011flamaya elveri\u015fli y\u00f6ntemlerle yayan veya b\u00f6yle bir sistemin di\u011fer bir \u015fekilde yay\u0131lmas\u0131n\u0131 ticari ama\u00e7larla destekleyenler hakk\u0131nda 26\/9\/2004 tarihli ve 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanununun ilgili h\u00fck\u00fcmleri uygulan\u0131r.\u201d<\/p>\n
MADDE 8- 6502 say\u0131l\u0131 Kanunun 77\/A maddesinin ikinci f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n
MADDE 9- 23\/10\/2014 tarihli ve 6563 say\u0131l\u0131 Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanunun ek 4 \u00fcnc\u00fc maddesinin yedinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201c(7) Lisans \u00fccretinin hesaplanmas\u0131nda;<\/p>\n
a) Elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 ve ekonomik b\u00fct\u00fcnl\u00fck i\u00e7inde bulundu\u011fu elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n elektronik ticaret pazar yerleri \u00fczerinden yurt d\u0131\u015f\u0131na yap\u0131lan sat\u0131\u015flar hesaba d\u00e2hil edilmez.<\/p>\n
b) Elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131n\u0131n net i\u015flem hacminin, ETB\u0130S verileri kullan\u0131larak hesaplanan elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131n net i\u015flem hacimleri toplam\u0131n\u0131n y\u00fczde yirmisinden fazla olmamas\u0131 \u015fart\u0131yla, izleyen takvim y\u0131l\u0131nda ger\u00e7ekle\u015ftirilen;<\/p>\n
1) (a) bendinde belirtilen sat\u0131\u015f tutar\u0131n\u0131n,<\/p>\n
2) Yat\u0131r\u0131mlar\u0131n proje baz\u0131nda desteklenmesine dair mevzuat uyar\u0131nca Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131ndan yat\u0131r\u0131m te\u015fvik belgesi al\u0131narak ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m harcamas\u0131 tutar\u0131n\u0131n,<\/p>\n
iki kat\u0131 o takvim y\u0131l\u0131na ili\u015fkin net i\u015flem hacminden indirilir.<\/p>\n
c) (b) bendinde belirtilen haddin a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131n\u0131n tespitinde y\u00fczde on be\u015fin alt\u0131ndaki had a\u015f\u0131mlar\u0131 dikkate al\u0131nmaz.\u201d<\/p>\n
MADDE 10- 6563 say\u0131l\u0131 Kanunun ge\u00e7ici 2 nci maddesine a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015ftir.<\/p>\n
\u201c(5) 2024 y\u0131l\u0131na ili\u015fkin lisans \u00fccretinin hesaplanmas\u0131nda, ek 4 \u00fcnc\u00fc maddenin yedinci f\u0131kras\u0131n\u0131n (b) bendinin alt bentlerinde belirtilen tutarlar\u0131n d\u00f6rt kat\u0131 elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131n\u0131n net i\u015flem hacminden indirilir.<\/p>\n
(6) 2025 y\u0131l\u0131na ili\u015fkin lisans \u00fccretinin hesaplanmas\u0131nda, ek 4 \u00fcnc\u00fc maddenin yedinci f\u0131kras\u0131n\u0131n (b) bendinin alt bentlerinde belirtilen tutarlar\u0131n \u00fc\u00e7 kat\u0131 elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131n\u0131n net i\u015flem hacminden indirilir.\u201d<\/p>\n
MADDE 11- 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesinin (A) f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n
\u201c10. Bu Kanun kapsam\u0131ndaki muhasebe standartlar\u0131 uyar\u0131nca yap\u0131lmakta olan yat\u0131r\u0131mlar hesab\u0131nda takip edilen tutarlar\u0131n enflasyon d\u00fczeltmesine tabi tutulmas\u0131 sonucunda olu\u015fan ve bu hesab\u0131n alt hesab\u0131nda izlenen d\u00fczeltme farklar\u0131, bilan\u00e7onun pasifinde \u00f6zel bir fon hesab\u0131nda g\u00f6sterilir ve d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaz.<\/p>\n
\u00d6zel fon hesab\u0131nda bulunan bu tutarlar, yat\u0131r\u0131m\u0131n tamamlanarak ilgili iktisadi k\u0131ymetin aktifle\u015ftirilmesi gereken d\u00f6nem ile bu d\u00f6nemi takip eden d\u00f6rt hesap d\u00f6nemi i\u00e7erisinde e\u015fit taksitler halinde d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131n\u0131r.<\/p>\n
Bu bent uyar\u0131nca \u00f6zel fon hesab\u0131nda izlenen ve d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmayan tutarlar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak bu Kanun uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r. Bu hesaplarda izlenen tutarlara ayr\u0131ca enflasyon d\u00fczeltmesi uygulanmaz.<\/p>\n
Yat\u0131r\u0131m d\u00f6neminde veya iktisadi k\u0131ymetin aktifle\u015ftirilmesinden sonra i\u015fin b\u0131rak\u0131lmas\u0131 veya \u00f6zel fon hesab\u0131nda izlenen s\u00f6z konusu tutarlar\u0131n bir k\u0131sm\u0131n\u0131n veya tamam\u0131n\u0131n ba\u015fka bir hesaba nakledilmesi ya da i\u015fletmeden \u00e7ekilmesi hallerinde, bu bent uyar\u0131nca d\u00f6nem kazanc\u0131nda dikkate al\u0131nmayan tutarlar; i\u015fin b\u0131rak\u0131ld\u0131\u011f\u0131 veya \u00f6zel fon hesab\u0131n\u0131n k\u0131smen veya tamamen bu bent h\u00fck\u00fcmlerine ayk\u0131r\u0131 \u015fekilde kullan\u0131ld\u0131\u011f\u0131 d\u00f6nemin kurum kazanc\u0131n\u0131n tespitinde dikkate al\u0131n\u0131r.\u201d<\/p>\n
MADDE 12- 213 say\u0131l\u0131 Kanunun ge\u00e7ici 33 \u00fcnc\u00fc maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201cile sigorta ve reas\u00fcrans \u015firketleri ve emeklilik \u015firketleri\u201d ibaresi \u201c, sigorta ve reas\u00fcrans \u015firketleri, emeklilik \u015firketleri, tasfiye ve iflas hallerindeki \u015firketler, 8\/6\/1984 tarihli ve 233 say\u0131l\u0131 Kamu \u0130ktisadi Te\u015febb\u00fcsleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname kapsam\u0131ndaki iktisadi devlet te\u015fekk\u00fclleri ile kamu iktisadi kurulu\u015flar\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve f\u0131kraya birinci c\u00fcmleden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki c\u00fcmleler eklenmi\u015ftir.<\/p>\n
\u201cBu f\u0131kra h\u00fck\u00fcmleri; tasfiye halindeki \u015firketler a\u00e7\u0131s\u0131ndan kurumlar\u0131n tasfiyeye girmesine ili\u015fkin genel kurul karar\u0131n\u0131n tescil edildi\u011fi tarihin i\u00e7inde bulundu\u011fu hesap d\u00f6neminden, iflas halindeki \u015firketler a\u00e7\u0131s\u0131ndan ise iflas\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu hesap d\u00f6neminden itibaren uygulan\u0131r. Bu tarihten \u00f6nce ge\u00e7ici vergi d\u00f6nemlerine ili\u015fkin yap\u0131lm\u0131\u015f olan enflasyon d\u00fczeltmesine y\u00f6nelik geriye d\u00f6n\u00fck herhangi bir d\u00fczeltme yap\u0131lmaz. Tasfiyeden vazge\u00e7ilmesi ya da iflas\u0131n kald\u0131r\u0131lmas\u0131 durumunda, tasfiyeden vazge\u00e7ilen tarihin veya iflas\u0131n kald\u0131r\u0131lmas\u0131na ili\u015fkin mahkeme karar tarihinin i\u00e7inde bulundu\u011fu ge\u00e7ici vergi d\u00f6neminden itibaren enflasyon d\u00fczeltmesi uygulan\u0131r. Tasfiyeden vazge\u00e7ilmesi veya iflas\u0131n kald\u0131r\u0131lmas\u0131 hallerinde, bu f\u0131kra uyar\u0131nca d\u00f6nem kazanc\u0131nda dikkate al\u0131nmayan tutarlar tasfiyeden vazge\u00e7ildi\u011fi veya iflas\u0131n kald\u0131r\u0131ld\u0131\u011f\u0131 d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131n\u0131r.\u201d<\/p>\n
MADDE 13- 4\/4\/1990 tarihli ve 3621 say\u0131l\u0131 K\u0131y\u0131 Kanununa a\u015fa\u011f\u0131daki ek madde ve ekli (8) numaral\u0131 kroki ile liste eklenmi\u015ftir.<\/p>\n
\u201cEK MADDE 6- Ekli (8) numaral\u0131 kroki ile listede s\u0131n\u0131r ve koordinatlar\u0131 g\u00f6sterilen alanda, yer se\u00e7im karar\u0131na uygun olarak imar plan\u0131 karar\u0131yla Organize Sanayi B\u00f6lgesi kurulabilir. Bu alan 12\/4\/2000 tarihli ve 4562 say\u0131l\u0131 Organize Sanayi B\u00f6lgeleri Kanununun 4 \u00fcnc\u00fc maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda devredilir ve devredilemeyecek alanlarda ise ayn\u0131 usul ve esaslarla kullanma izni verilir.\u201d<\/p>\n
MADDE 14- Bu Kanunun;<\/p>\n
a) 5 inci ve 6 nc\u0131 maddesi ile 7 nci maddesiyle de\u011fi\u015ftirilen 6502 say\u0131l\u0131 Kanunun 77 nci maddesinin on yedinci f\u0131kras\u0131 yay\u0131m\u0131ndan dokuz ay sonra,<\/p>\n
b) 11 inci ve 12 nci maddeleri 1\/1\/2024 tarihinden, \u00f6zel hesap d\u00f6nemi tayin edilen m\u00fckellefler i\u00e7in 2024 y\u0131l\u0131nda ba\u015flayan hesap d\u00f6neminden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n
c) Di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde,<\/p>\n
y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n
MADDE 15- Bu Kanun h\u00fck\u00fcmlerini Cumhurba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n
29\/10\/2024<\/p>\n
\u00a0<\/p>\n
Eki i\u00e7in t\u0131klay\u0131n\u0131z.<\/p>\n
\u200b7529 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun, 30 Ekim 2024 Tarihli ve 32707 Say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mland\u0131.\u00a0Hukuki Haber<\/p>\n
Haberin Al\u0131nt\u0131land\u0131\u011f\u0131 Kaynak: www.hukukihaber.net<\/p>","protected":false},"excerpt":{"rendered":"
T\u00dcKET\u0130C\u0130N\u0130N KORUNMASI HAKKINDA KANUN \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN Kanun No. 7529 Kabul Tarihi: 24\/10\/2024 MADDE 1- 7\/11\/2013 tarihli ve 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanunun 22 nci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesine \u201cyaz\u0131l\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya mesafeli\u201d ibaresi eklenmi\u015ftir. MADDE 2- 6502 say\u0131l\u0131 Kanunun 31 inci maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesine \u201ct\u00fcketicinin aksine yaz\u0131l\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya kal\u0131c\u0131 veri saklay\u0131c\u0131s\u0131yla\u201d ibaresi eklenmi\u015ftir. MADDE 3- 6502 say\u0131l\u0131 Kanunun 32 nci maddesinin ikinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesine \u201cyaz\u0131l\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya mesafeli\u201d ibaresi eklenmi\u015ftir. MADDE 4- 6502 say\u0131l\u0131 Kanunun 39 uncu maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesine \u201ct\u00fcketicinin aksine yaz\u0131l\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya kal\u0131c\u0131 veri saklay\u0131c\u0131s\u0131yla\u201d ibaresi eklenmi\u015ftir. MADDE 5- 6502 say\u0131l\u0131 Kanunun 47 nci maddesinin yedinci f\u0131kras\u0131nda yer alan \u201cdo\u011frudan sat\u0131\u015flar,\u201d ibaresi madde metninden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. MADDE 6- 6502 say\u0131l\u0131 Kanuna 47 nci maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki madde eklenmi\u015ftir. \u201cDo\u011frudan sat\u0131\u015f sistemi MADDE 47\/A- (1) Do\u011frudan sat\u0131\u015f sistemi, do\u011frudan sat\u0131\u015f \u015firketi taraf\u0131ndan olu\u015fturulan ve i\u015f s\u00f6zle\u015fmesi ile istihdam edilmeyen, ba\u011f\u0131ms\u0131z temsilci, distrib\u00fct\u00f6r, dan\u0131\u015fman ve benzeri isimlerle komisyon, prim, te\u015fvik ve \u00f6d\u00fcl gibi menfaatler kar\u015f\u0131l\u0131\u011f\u0131nda faaliyet g\u00f6steren do\u011frudan sat\u0131c\u0131lar\u0131n t\u00fcketicilere mal veya hizmet pazarlad\u0131\u011f\u0131 sat\u0131\u015f sistemidir. (2) Do\u011frudan sat\u0131\u015f \u015firketinin sermaye \u015firketi olmas\u0131 …<\/p>","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,535],"tags":[],"class_list":["post-10207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber","category-uncategorized-tr"],"acf":[],"yoast_head":"\n