{"id":83218,"date":"2018-12-11T17:42:55","date_gmt":"2018-12-11T14:42:55","guid":{"rendered":"https:\/\/www.enerjigazetesi.ist\/?p=83218"},"modified":"2018-12-11T17:42:55","modified_gmt":"2018-12-11T14:42:55","slug":"epgis-renkli-alanlar-ilan-ve-reklam-vergisine-dahil-degil","status":"publish","type":"post","link":"https:\/\/www.enerjigazetesi.ist\/en\/epgis-renkli-alanlar-ilan-ve-reklam-vergisine-dahil-degil\/","title":{"rendered":"(Turkish) EPG\u0130S: Renkli Alanlar, \u0130lan ve Reklam Vergisi\u2019ne Dahil De\u011fil!"},"content":{"rendered":"

Sorry, this entry is only available in Turkish<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019ndan Enerji Petrol Gaz \u0130kmal \u0130stasyonlar\u0131 \u0130\u015fveren Sendikas\u0131\u2019na (EPG\u0130S) yap\u0131lan a\u00e7\u0131klamada, yaz\u0131 ve resimlerden ba\u011f\u0131ms\u0131z olarak yaln\u0131zca renk kullan\u0131lan alanlardan \u0130lan ve Reklam Vergisi hesaplanamayaca\u011f\u0131, logonun (yaz\u0131 ve resmin) kaplad\u0131\u011f\u0131 alan d\u0131\u015f\u0131ndaki boyal\u0131 alandan vergi al\u0131namayaca\u011f\u0131 a\u00e7\u0131k\u00e7a vurguland\u0131. EPG\u0130S \u00fcyeleri, Gelir \u0130daresi\u2019nin bilgi notunu Sendika merkezinden temin edebiliyor.<\/strong><\/p>\n

Akaryak\u0131t sekt\u00f6r\u00fcn\u00fcn \u00f6nemli sorunlar\u0131ndan biri, baz\u0131 belediyelerin ilan ve reklam vergilerini afaki \u015fekilde hesaplamas\u0131, bunun sonucunda \u00f6denmesi gereken tutarlar\u0131n adil ve \u00f6denebilir seviyeleri \u00e7ok \"\"a\u015fmas\u0131d\u0131r. Enerji Petrol Gaz \u0130kmal \u0130stasyonlar\u0131 \u0130\u015fveren Sendikas\u0131 (EPG\u0130S), ge\u00e7ti\u011fimiz aylarda ilan ve reklam vergilerinin hesaplanma y\u00f6ntemlerinin netle\u015ftirilmesi i\u00e7in Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na ba\u015fvuru yapm\u0131\u015f ve edindi\u011fi bilgileri \u00fcyelerine duyurmu\u015ftu. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, EPG\u0130S\u2019e, Belediye Gelirleri Kanunu\u2019nun 15. maddesine g\u00f6re vergi hesaplamas\u0131nda ilan ve reklamlarda kullan\u0131lan yaz\u0131 ve resimlerin kaplad\u0131\u011f\u0131 alan\u0131n dikkate al\u0131naca\u011f\u0131 bilgisini vermi\u015fti.<\/p>\n

EPG\u0130S\u2019in duyurdu\u011fu bilgi notundan sonra Adana ve Mu\u011fla B\u00fcy\u00fck\u015fehir Belediyeleri, yasada renkli alanlara dair ifade bulunmad\u0131\u011f\u0131, bu alanlar\u0131n da vergiye tabi oldu\u011fu yorumunda bulundular. Hatta Mu\u011fla B\u00fcy\u00fck\u015fehir Belediyesi\u2019nin bir EPG\u0130S \u00fcyesine g\u00f6nderdi\u011fi belgede, \u201cAkaryak\u0131t istasyonlar\u0131, ba\u011fl\u0131 bulunduklar\u0131 firmalara ait renklerin kanopi, kanopi al\u0131nlar\u0131, akaryak\u0131t pompalar\u0131, \u0131\u015f\u0131kl\u0131 levhalar, sat\u0131\u015f ofisi cephesi, ya\u011f ve katk\u0131 maddesi ambalajlar\u0131, variller, \u00e7al\u0131\u015fan \u00fcniformalar\u0131 ve tankerler gibi alanlarda kulland\u0131\u011f\u0131 i\u00e7in bu unsurlar\u0131 ta\u015f\u0131yan her t\u00fcrl\u00fc olgunun ilan ve reklam vergisi i\u00e7ine girdi\u011fini ve vergilendirilmesi gerekti\u011fi\u201d \u00f6ne s\u00fcr\u00fcld\u00fc.<\/p>\n

EPG\u0130S, bu bildirimin akabinde yeniden Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na ba\u015fvurup ilgili belediyelerin adil olmayan vergi talepleri kar\u015f\u0131s\u0131nda kurumun g\u00f6r\u00fc\u015f\u00fcne ihtiya\u00e7 duyuldu\u011funu bildirdi.<\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, EPG\u0130S\u2019e verdi\u011fi yan\u0131tta \u015fu a\u00e7\u0131klamay\u0131 yapt\u0131:<\/p>\n

\u201c\u0130lan ve reklam konusu unsur, kurumsal yaz\u0131 ve resim olup, Belediye Gelirleri Kanunu uyar\u0131nca yaz\u0131 ve resimlerin kapsad\u0131\u011f\u0131 alan\u0131n y\u00fcz\u00f6l\u00e7\u00fcm\u00fc vergiye konu oldu\u011fundan bu alan \u00fczerinden \u0130lan ve Reklam Vergisi hesaplanmal\u0131d\u0131r.\u201d<\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019ndan yap\u0131lan a\u00e7\u0131klamada, yaz\u0131 ve resimlerden ba\u011f\u0131ms\u0131z olarak yaln\u0131zca renk kullan\u0131lan alanlardan vergi hesaplanamayaca\u011f\u0131, logonun (yaz\u0131 ve resmin) kaplad\u0131\u011f\u0131 alan d\u0131\u015f\u0131ndaki boyal\u0131 alandan ilan ve reklam vergisi al\u0131namayaca\u011f\u0131 a\u00e7\u0131k\u00e7a vurguland\u0131.<\/p>\n

EPG\u0130S\u2019ten yap\u0131lan a\u00e7\u0131klamada \u015fu ifadelere yer verildi: \u201c\u0130lan ve Reklam Vergisinin hesaplanmas\u0131nda, akaryak\u0131t istasyonlar\u0131n\u0131n kapal\u0131 \u00e7at\u0131 alanlar\u0131nda logonun veya firma markas\u0131n\u0131n yer ald\u0131\u011f\u0131 alan\u0131n y\u00fcz\u00f6l\u00e7\u00fcm\u00fc dikkate al\u0131nmas\u0131, markay\u0131, logoyu desteklemek amac\u0131yla renkle boyanm\u0131\u015f alanlardan ise vergi al\u0131nmamas\u0131 gerektir.\u201d<\/p>\n

EPG\u0130S, aksi y\u00f6nde yap\u0131lacak her t\u00fcrl\u00fc uygulaman\u0131n ba\u015fta Belediye Gelirleri Kanunun 15. maddesine ve Gelir \u0130daresinin g\u00f6r\u00fc\u015f\u00fcne ayk\u0131r\u0131l\u0131k te\u015fkil edece\u011fi uyar\u0131s\u0131nda da bulundu.<\/p>\n

EPG\u0130S \u00fcyeleri, Gelir \u0130daresinin bilgi notunu Sendika merkezinden temin edebiliyor.<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Turkish. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019ndan Enerji Petrol Gaz \u0130kmal \u0130stasyonlar\u0131 \u0130\u015fveren Sendikas\u0131\u2019na (EPG\u0130S) yap\u0131lan a\u00e7\u0131klamada, yaz\u0131 ve resimlerden ba\u011f\u0131ms\u0131z olarak yaln\u0131zca renk kullan\u0131lan alanlardan \u0130lan […]<\/p>\n","protected":false},"author":1,"featured_media":83219,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[53,44],"tags":[36661,35344,67,1009,33522,33523,30643,34935,2388,34937,34936],"views":827,"_links":{"self":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/83218"}],"collection":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/comments?post=83218"}],"version-history":[{"count":1,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/83218\/revisions"}],"predecessor-version":[{"id":83220,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/83218\/revisions\/83220"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media\/83219"}],"wp:attachment":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media?parent=83218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/categories?post=83218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/tags?post=83218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}