{"id":162724,"date":"2023-05-29T20:03:37","date_gmt":"2023-05-29T20:03:37","guid":{"rendered":"https:\/\/protokolhukuk.com\/kucuk-ve-orta-buyuklukteki-isletmeler-yonetmeligi\/"},"modified":"2023-05-29T20:03:37","modified_gmt":"2023-05-29T20:03:37","slug":"kucuk-ve-orta-buyuklukteki-isletmeler-yonetmeligi","status":"publish","type":"post","link":"https:\/\/protokolhukuk.com\/ru\/kucuk-ve-orta-buyuklukteki-isletmeler-yonetmeligi\/","title":{"rendered":"K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler Y\u00f6netmeli\u011fi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"162724\" class=\"elementor elementor-162724 elementor-55301\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f1a458a elementor-section-boxed elementor-section-height-default elementor-section-height-default exad-glass-effect-no exad-sticky-section-no\" data-id=\"f1a458a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-86cc2bd exad-glass-effect-no exad-sticky-section-no\" data-id=\"86cc2bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d17af07 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"d17af07\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"text-align: right;\"><strong>PR &#8212; B &#8212; 0040<\/strong><\/p><p>25.05.2023 tarih ve 32201 say\u0131l\u0131 Resmi Gazetede K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler Y\u00f6netmeli\u011fi yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015ftur.<\/p><p>Y\u00f6netmeli\u011fin yay\u0131mlanmas\u0131 ile birlikte 19.10.2005 tarihli ve 2005\/9617 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan K\u00fc\u00e7\u00fck Ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin Tan\u0131m\u0131, Nitelikleri Ve S\u0131n\u0131fland\u0131r\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmelik y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. <span style=\"text-decoration: underline;\">Yay\u0131mlanan yeni y\u00f6netmelik k\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletmelerin (KOB\u0130) tan\u0131mlanmas\u0131 de\u011fi\u015fmi\u015f, k\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletmelerin niteliklerine, s\u0131n\u0131fland\u0131r\u0131lmas\u0131na ve uygulamalar\u0131na ili\u015fkin d\u00fczenlemeler getirilmi\u015ftir.<\/span><\/p><p><span style=\"text-decoration: underline;\">Yay\u0131mlanan y\u00f6netmelik ile k\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletme (KOB\u0130);<\/span> Y\u0131ll\u0131k \u00e7al\u0131\u015fan say\u0131s\u0131 ikiy\u00fczelli ki\u015fiden az olan y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri be\u015fy\u00fcz milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan i\u015fletmeleri ifade eder.<\/p><p>KOB\u0130\u2019ler net sat\u0131\u015f has\u0131latlar\u0131, mali bilan\u00e7o tutarlar\u0131 ve \u00e7al\u0131\u015fan say\u0131lar\u0131 dikkate al\u0131narak kendi i\u00e7inde s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015ft\u0131r. Bahse konu kriterler g\u00f6z \u00f6n\u00fcne al\u0131narak yap\u0131lan s\u0131n\u0131fland\u0131rmaya g\u00f6re;<\/p><p>\ud83d\udccc <strong>Mikro \u0130\u015fletme:<\/strong> Y\u0131ll\u0131k <span style=\"text-decoration: underline;\">\u00e7al\u0131\u015fan say\u0131s\u0131 on ki\u015fiden az<\/span> olan ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri <span style=\"text-decoration: underline;\">on milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan<\/span> i\u015fletmelerdir.<br \/>\ud83d\udccc <strong>K\u00fc\u00e7\u00fck \u0130\u015fletme:<\/strong> <span style=\"text-decoration: underline;\">Y\u0131ll\u0131k \u00e7al\u0131\u015fan say\u0131s\u0131 elli ki\u015fiden az<\/span> olan ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri <span style=\"text-decoration: underline;\">y\u00fcz milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan<\/span> i\u015fletmelerdir.<br \/>\ud83d\udccc <strong>Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletme:<\/strong> <span style=\"text-decoration: underline;\">Y\u0131ll\u0131k \u00e7al\u0131\u015fan say\u0131s\u0131 ikiy\u00fczelli ki\u015fiden az<\/span> olan ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri <span style=\"text-decoration: underline;\">be\u015fy\u00fcz milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan<\/span> i\u015fletmelerdir.<\/p><p>Yay\u0131mlanan y\u00f6netmelik ile KOB\u0130 olmak i\u00e7in gerekli kriterler de de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. <span style=\"text-decoration: underline;\">Mikro i\u015fletme i\u00e7in<\/span> net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7o limiti <span style=\"text-decoration: underline;\">5 milyon T\u00fcrk Liras\u0131ndan 10 milyon T\u00fcrk Liras\u0131na,<\/span> <span style=\"text-decoration: underline;\">K\u00fc\u00e7\u00fck \u0130\u015fletme i\u00e7in<\/span> net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7o limiti <span style=\"text-decoration: underline;\">50 milyon T\u00fcrk Liras\u0131ndan 100 milyon T\u00fcrk Liras\u0131na, Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletme i\u00e7in,<\/span> net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7o limiti <span style=\"text-decoration: underline;\">250 milyon T\u00fcrk Liras\u0131ndan 500 milyon T\u00fcrk Liras\u0131na<\/span> \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. <strong>Y\u00f6netmelik ile y\u0131ll\u0131k \u00e7al\u0131\u015fan say\u0131s\u0131na ili\u015fkin bir de\u011fi\u015fikli\u011fe gidilmemi\u015ftir.<\/strong><\/p><p>Y\u00f6netmelik ile getirilen bir di\u011fer de\u011fi\u015fiklik ise KOB\u0130 niteli\u011finin kazan\u0131lmas\u0131na ili\u015fkindir. KOB\u0130 niteli\u011fi belirlenirken dikkate al\u0131nan kriterlerden herhangi birini son iki hesap d\u00f6neminde ait verileri ile a\u015fan i\u015fletmeler KOB\u0130 niteli\u011fini kaybedecektir. Son hesap d\u00f6nemine ait verile ile s\u00f6z konusu kriterlerin alt\u0131na d\u00fc\u015fen i\u015fletmeler ise ayn\u0131 d\u00f6nemde KOB\u0130 niteli\u011fi kazanacakt\u0131r. Bu i\u015fletmelerin 2 hesap d\u00f6nemine ait verileri de\u011fil son hesap d\u00f6nemine ait verilerine g\u00f6re nitelendirme yap\u0131lacakt\u0131r.<\/p><p><strong>29.05.2023<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>PR &#8212; B &#8212; 0040 25.05.2023 tarih ve 32201 say\u0131l\u0131 Resmi Gazetede K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler Y\u00f6netmeli\u011fi yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015ftur. Y\u00f6netmeli\u011fin yay\u0131mlanmas\u0131 ile birlikte 19.10.2005 tarihli ve 2005\/9617 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan K\u00fc\u00e7\u00fck Ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin Tan\u0131m\u0131, Nitelikleri Ve S\u0131n\u0131fland\u0131r\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmelik y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. Yay\u0131mlanan yeni y\u00f6netmelik k\u00fc\u00e7\u00fck ve orta [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":77943,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ub_ctt_via":"","_joinchat":[],"footnotes":""},"categories":[342],"tags":[327],"class_list":["post-162724","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilgi-notlari-ru","tag-etiket-ru-2"],"aioseo_notices":[],"featured_image_src":"https:\/\/protokolhukuk.com\/wp-content\/uploads\/2024\/05\/BILGI-NOTLARI.png","author_info":{"display_name":"admin","author_link":"https:\/\/protokolhukuk.com\/ru\/author\/admin\/"},"_links":{"self":[{"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/posts\/162724","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/comments?post=162724"}],"version-history":[{"count":0,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/posts\/162724\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/media\/77943"}],"wp:attachment":[{"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/media?parent=162724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/categories?post=162724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/tags?post=162724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}