pos cihazı zorunlu oluyor
İş yerinde kredi kartı okuyucusu (POS cihazı) bulundurma zorunluluğuyla ilgili yeni bir düzenlemeye gidiliyor. Hazine ve Maliye Bakanlığınca, bilanço esasına göre defter tutan mükellefler ile serbest meslek kazanç defteri tutan mükelleflere, iş yerinde POS cihazı bulundurma zorunluluğu getirilmesi öngörülüyor.
Hazine ve Maliye Bakanlığından edinilen bilgiye göre, Bakanlıkça, mükellef işlemlerinin ve finansal hareketlerinin izlenmesi, vergiyi doğuran olayların tespit edilmesi ve kayıt dışılıkla mücadele amacıyla gerekli önlemlerin alınmasına yönelik düzenlemeler yapılıyor.
KARTLA ÖDEME TALEPLERİ ARTIYOR
Tahsilat ve ödemelerin bankalar aracılığıyla gerçekleştirilmesi belli şartlar altında zorunluluk taşırken banka ve kredi kartıyla yapılan alışverişlerde hacim gün geçtikçe artıyor. İşletmelerin büyük kısmı da tahsilatlarının önemli bölümünü kartlar aracılığıyla gerçekleştiriyor. Buna karşın hala sınırlı sayıda işletmelerde müşterilerin kartla ödeme talebine olumsuz cevap verildiği ve bu durumun mağduriyete yol açtığı belirtiliyor.
Bu kapsamda Gelir İdaresi Başkanlığı tarafından hazırlanan Vergi Usul Kanunu Genel Tebliği Taslağı, geliştirilmesi ve katkıda bulunulması için kamuoyunun görüşüne açıldı.
POS CİHAZI BULUNDURMA ZORUNLULUĞU
Taslağa göre, Vergi Usul Kanunu uyarınca bilanço esasına göre defter tutan mükellefler ile serbest meslek kazanç defteri tutan mükelleflere, iş yerlerinde POS cihazı bulundurma zorunluluğu getirilmesi planlanıyor. Getirilmesi öngörülen yükümlülüğün başlangıç tarihi ise 1 Nisan 2023 olarak belirlendi.
1 NİSAN 2023'TEN İTİBAREN ZORUNLU OLACAK
Düzenleme kapsamında, söz konusu mükelleflerin 1 Nisan'dan itibaren iş yerlerinde POS cihazı bulundurmaları gerekecek.
POS cihazı bulundurma zorunluluğunun ardından işe başlayanlar "başlangıç tarihi"nden, daha sonraki bir dönemde bu kapsama dahil olan tüccarlar "bilanço esasına göre defter tutmaya başladıkları zamandan" itibaren 1 ay içinde bu yükümlülüğü yerine getirmek zorunda olacak.
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