{"id":58894,"date":"2024-01-18T17:24:11","date_gmt":"2024-01-18T14:24:11","guid":{"rendered":"https:\/\/ambylegal.by\/news\/advertising-fee-in-belarus\/"},"modified":"2024-01-18T17:24:11","modified_gmt":"2024-01-18T14:24:11","slug":"advertising-fee-in-belarus","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/tr\/news\/advertising-fee-in-belarus\/","title":{"rendered":"Belarus&#8217;ta Reklam Vergisi (\u00dccreti)"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/tr\/news\/advertising-fee-in-belarus\/#Reklam_ucretini_kimler_oder\" >Reklam \u00fccretini kimler \u00f6der?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/tr\/news\/advertising-fee-in-belarus\/#Reklam_ucretini_kimler_odemez\" >Reklam \u00fccretini kimler \u00f6demez?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/tr\/news\/advertising-fee-in-belarus\/#Reklam_ucreti_odemeniz_gerekip_gerekmedigi_nasil_belirlenir\" >Reklam \u00fccreti \u00f6demeniz gerekip gerekmedi\u011fi nas\u0131l belirlenir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/tr\/news\/advertising-fee-in-belarus\/#Reklamin_yerlestirilmesi_ve_dagitilmasi_icin_reklam_ucreti_odenmesinin_gerekmedigi_durumlar\" >Reklam\u0131n yerle\u015ftirilmesi ve da\u011f\u0131t\u0131lmas\u0131 i\u00e7in reklam \u00fccreti \u00f6denmesinin gerekmedi\u011fi durumlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/tr\/news\/advertising-fee-in-belarus\/#Reklam_ucretinin_hesaplanmasi_ve_oranlari\" >Reklam \u00fccretinin hesaplanmas\u0131 ve oranlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/tr\/news\/advertising-fee-in-belarus\/#Reklam_ucreti_oranlari\" >Reklam \u00fccreti oranlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/tr\/news\/advertising-fee-in-belarus\/#Raporlama_donemi\" >Raporlama d\u00f6nemi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ambylegal.by\/tr\/news\/advertising-fee-in-belarus\/#Reklam_ucreti_odeme_gerekliliginin_belirlenmesinde_ve_hesaplanmasinda_nasil_faydali_olabiliriz\" >Reklam \u00fccreti \u00f6deme gereklili\u011finin belirlenmesinde ve hesaplanmas\u0131nda nas\u0131l faydal\u0131 olabiliriz<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ambylegal.by\/tr\/news\/advertising-fee-in-belarus\/#Bize_Ulasin\" >Bize Ula\u015f\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;ta tescil edilmi\u015f olan ve hizmetleri ile mallar\u0131n\u0131n reklam\u0131n\u0131 yapan \u015firketler ve bireysel giri\u015fimciler, baz\u0131 durumlarda devlet b\u00fct\u00e7esine bir reklam \u00fccreti \u00f6derler. Bu \u00fccretin \u00f6denmesinin inceliklerini anlamak i\u00e7in bir vergi avukat\u0131n\u0131n yard\u0131m\u0131na ihtiya\u00e7 duyabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reklam_ucretini_kimler_oder\"><\/span>Reklam \u00fccretini kimler \u00f6der?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Baz\u0131 reklam verenler reklam \u00fccretini hesaplay\u0131p Belarus b\u00fct\u00e7esine aktarmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus reklam ajanslar\u0131 dahil olmak \u00fczere Belarus&#8217;ta tescil edilmi\u015f \u015firketler ve bireysel giri\u015fimciler, reklam \u00fccretinin \u00fc\u00e7 ayda bir (\u00fc\u00e7 ayl\u0131k d\u00f6nemler halinde) \u00f6denmesi nedeniyle bu \u00fccretin nas\u0131l \u00f6denece\u011fini kavramak i\u00e7in zamana sahiptir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Reklam verenler \u015fu \u015firketleri ve bireysel giri\u015fimcileri kapsar:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Faaliyetlerinin reklam\u0131 yap\u0131lanlar;<\/li>\n\n\n\n<li>Reklam ajanslar\u0131na teknik \u015fartnameler verenler;<\/li>\n\n\n\n<li>Belarus&#8217;ta da\u011f\u0131t\u0131lmas\u0131 i\u00e7in haz\u0131r reklamlar\u0131 reklam ajanslar\u0131na sa\u011flayanlar.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam ajanslar\u0131, Belarus&#8217;ta (internette de dahil olmak \u00fczere) reklam hizmetleri sunan, bir reklam da\u011f\u0131t\u0131c\u0131s\u0131na reklam sa\u011flayan Belaruslu \u015firketler veya bireysel giri\u015fimcilerdir. Reklam ajanslar\u0131na ba\u015fvuran \u015firketler ve giri\u015fimciler reklam \u00fccretinin m\u00fckellefidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bir reklam ajans\u0131, bir reklam\u0131 bir reklam da\u011f\u0131t\u0131c\u0131s\u0131na iletti\u011finde ve kendisi de bir reklam veren oldu\u011funda reklam \u00fccreti \u00f6der.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reklam_ucretini_kimler_odemez\"><\/span>Reklam \u00fccretini kimler \u00f6demez?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 \u015firketler ve bireysel giri\u015fimciler Belarus&#8217;ta reklam \u00fccreti \u00f6demez. Belarus topraklar\u0131nda reklamlar\u0131 kendileri de\u011fil, Belaruslu reklam ajanslar\u0131 arac\u0131l\u0131\u011f\u0131yla yerle\u015ftirirler. Bu ajanslar reklam \u00fccretini kendileri \u00f6derler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 \u015firketlerin Belarus&#8217;taki temsilcilikleri reklam \u00fccreti \u00f6demez. Belaruslu reklam ajanslar\u0131yla reklam yerle\u015ftirme ve da\u011f\u0131t\u0131m\u0131 s\u00f6zle\u015fmeleri akdetmeleri gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus \u015firketlerinin \u015fube ve temsilcilikleri, basit ortakl\u0131klar, zanaatkarlar ve serbest meslek sahipleri (self-employed), Belarus hukukuna g\u00f6re t\u00fczel ki\u015fi ve bireysel giri\u015fimci stat\u00fcs\u00fcnde olmad\u0131klar\u0131 i\u00e7in reklam \u00fccreti \u00f6demezler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Engelli \u00e7al\u0131\u015ft\u0131ran Belarus \u015firketleri ve baz\u0131 devlet kurulu\u015flar\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mevzuat h\u00fck\u00fcmleri gere\u011fi belirli bilgileri asmak ve da\u011f\u0131tmak zorunda olan Belarus \u015firketleri ve bireysel giri\u015fimciler. \u00d6rne\u011fin, tesisin giri\u015fine yak\u0131n bir bilgilendirme tabelas\u0131 yerle\u015ftirirler, reklam oyunu kurallar\u0131n\u0131 medyada yay\u0131mlarlar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam\u0131 kendi ba\u015f\u0131na da\u011f\u0131tan Belarus \u015firketleri ve bireysel giri\u015fimciler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kendi web sitelerinde, kendi tesislerinde, \u00e7al\u0131\u015fanlar\u0131n\u0131n yard\u0131m\u0131yla;<\/li>\n\n\n\n<li>reklam hizmeti sa\u011flama s\u00f6zle\u015fmesi imzalamadan.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/01\/digital-marketing-commerce-online-sale-concept-businessman-use-laptop-with-advertising-website-1.png\" alt=\"\" class=\"wp-image-9961\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/01\/digital-marketing-commerce-online-sale-concept-businessman-use-laptop-with-advertising-website-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/01\/digital-marketing-commerce-online-sale-concept-businessman-use-laptop-with-advertising-website-1-300x200.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/01\/digital-marketing-commerce-online-sale-concept-businessman-use-laptop-with-advertising-website-1-768x512.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reklam_ucreti_odemeniz_gerekip_gerekmedigi_nasil_belirlenir\"><\/span>Reklam \u00fccreti \u00f6demeniz gerekip gerekmedi\u011fi nas\u0131l belirlenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dccretin \u00f6denmesi, reklam hizmetleri i\u00e7in para \u00f6denmesi olgusuna ba\u011fl\u0131 de\u011fildir. \u00dccret, reklam hizmetlerinin sunulmas\u0131 \u00fczerine (internette reklam da\u011f\u0131t\u0131m\u0131 dahil) \u00f6denmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ad\u0131m 1.<\/strong> Reklam\u0131n yerle\u015ftirilmesinin (da\u011f\u0131t\u0131m\u0131n\u0131n) ger\u00e7ekle\u015fip ger\u00e7ekle\u015fmedi\u011fini belirleyin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam, mal, hizmet ve i\u015fler hakk\u0131ndaki \u015fu bilgileri kapsar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Herhangi bir ara\u00e7la herhangi bir bi\u00e7imde da\u011f\u0131t\u0131lan;<\/li>\n\n\n\n<li>Reklam\u0131 yap\u0131lan nesneye dikkat \u00e7ekmeyi, ona y\u00f6nelik ilgiyi olu\u015fturmay\u0131 veya s\u00fcrd\u00fcrmeyi ve piyasada tan\u0131tmay\u0131 ama\u00e7layan.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam\u0131n yerle\u015ftirilmesi ve da\u011f\u0131t\u0131lmas\u0131 \u00fczerine, reklam hizmeti sa\u011flama s\u00f6zle\u015fmesinin taraflar\u0131 sunulan hizmetlere ili\u015fkin bir tutanak (akt) d\u00fczenler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ad\u0131m 2.<\/strong> Reklam\u0131n hangi devlette da\u011f\u0131t\u0131ld\u0131\u011f\u0131n\u0131 belirleyin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam \u00fccreti yaln\u0131zca reklam Belarus topraklar\u0131nda da\u011f\u0131t\u0131ld\u0131\u011f\u0131nda \u00f6denir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ad\u0131m 3.<\/strong> Bir \u015firkete veya bireysel giri\u015fimciye \u2014reklam yerle\u015ftirme ve da\u011f\u0131t\u0131m hizmetleri sat\u0131n alan bir reklam da\u011f\u0131t\u0131c\u0131s\u0131na\u2014 hangi hizmetlerin sunuldu\u011funu belirleyin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dccret yaln\u0131zca reklam hizmetlerinin sunulmas\u0131 \u00fczerine \u00f6denir. Reklam yap\u0131m hizmetleri, reklam \u00fccretinin \u00f6dendi\u011fi hizmetler kapsam\u0131na girmez. Ayr\u0131ca di\u011fer hizmetlerin sunulmas\u0131 i\u00e7in de reklam \u00fccreti \u00f6denmez. Bir reklam da\u011f\u0131t\u0131c\u0131s\u0131yla yap\u0131lan anla\u015fma birka\u00e7 hizmetin sunulmas\u0131n\u0131 \u00f6ng\u00f6rd\u00fc\u011f\u00fcnde, reklam \u00fccreti yaln\u0131zca reklam\u0131n yerle\u015ftirilmesi (da\u011f\u0131t\u0131m\u0131) hizmetleri i\u00e7in \u00f6denir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reklamin_yerlestirilmesi_ve_dagitilmasi_icin_reklam_ucreti_odenmesinin_gerekmedigi_durumlar\"><\/span>Reklam\u0131n yerle\u015ftirilmesi ve da\u011f\u0131t\u0131lmas\u0131 i\u00e7in reklam \u00fccreti \u00f6denmesinin gerekmedi\u011fi durumlar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belirli reklam t\u00fcrlerinin yerle\u015ftirilmesi ve da\u011f\u0131t\u0131lmas\u0131 hizmetlerinin sunulmas\u0131 reklam \u00fccreti \u00f6denmesini gerektirmez:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kamusal\/Sosyal reklamlar (Social advertising). Bu, reklam verenlerin devlet organlar\u0131 oldu\u011fu durumlarda devlet ve kamu \u00e7\u0131karlar\u0131n\u0131 korumay\u0131 ama\u00e7layan ticari olmayan nitelikteki reklamlard\u0131r.<\/li>\n\n\n\n<li>Devlet organlar\u0131n\u0131n ortak d\u00fczenleyici oldu\u011fu etkinliklerin reklamlar\u0131.<\/li>\n\n\n\n<li>\u0130lan panolar\u0131na yerle\u015ftirilen ilanlar. \u0130lan panolar\u0131; bina giri\u015flerinin yak\u0131n\u0131nda, toplu ta\u015f\u0131ma duraklar\u0131nda ve ayr\u0131 stantlarda k\u00fc\u00e7\u00fck ka\u011f\u0131t el ilanlar\u0131 yerle\u015ftirmek i\u00e7in ayr\u0131lan yerleri kapsar. Web siteleri ilan panosu olarak s\u0131n\u0131fland\u0131r\u0131lmaz.<\/li>\n\n\n\n<li>Binalar\u0131n ve tesislerin i\u00e7indeki reklamlar. \u00d6rne\u011fin al\u0131\u015fveri\u015f merkezlerinin i\u00e7inde.<\/li>\n\n\n\n<li>Devlet organlar\u0131na ait web sitelerinde ve devlete ait \u015firketlerin web sitelerinde yer alan reklamlar.<\/li>\n\n\n\n<li>Yaz\u0131 i\u015fleri m\u00fcd\u00fcrl\u00fckleri devlet organlar\u0131 ve devlete ait \u015firketler olan kitle ileti\u015fim ara\u00e7lar\u0131ndaki reklamlar.<\/li>\n\n\n\n<li>Spor kurulu\u015flar\u0131n\u0131 destekleyen reklamlar.<\/li>\n\n\n\n<li>Reklam ajans\u0131n\u0131n reklam da\u011f\u0131t\u0131c\u0131lar\u0131na iletti\u011fi reklam. Bu durumda, vergi avukatlar\u0131m\u0131z\u0131n yard\u0131m\u0131yla ele al\u0131nabilecek bir dizi istisna bulunmaktad\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yerle\u015ftirilmesi ve da\u011f\u0131t\u0131lmas\u0131 reklam \u00fccretine tabi olmayan bir reklam\u0131n tespit edilmesi m\u00fcvekkiller i\u00e7in zor olabilir. Reklam \u00fccreti \u00f6demesinden muafiyetin inceliklerini anlamak i\u00e7in vergilendirme alan\u0131ndaki avukatlar\u0131m\u0131za dan\u0131\u015fabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reklam_ucretinin_hesaplanmasi_ve_oranlari\"><\/span>Reklam \u00fccretinin hesaplanmas\u0131 ve oranlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam \u00fccretinin vergi matrah\u0131, bir reklam verene veya yabanc\u0131 bir reklam verene hizmet sundu\u011funda reklam ajans\u0131na fiilen sa\u011flanan KDV&#8217;siz (katma de\u011fer vergisi) reklam hizmetlerinin maliyetidir. Reklam \u00fccreti i\u00e7in indirimler ve art\u0131r\u0131c\u0131 katsay\u0131lar \u00f6ng\u00f6r\u00fclmedi\u011finden vergi matrah\u0131 azalmaz veya artmaz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam hizmetlerinin maliyeti, reklam hizmeti sa\u011flama s\u00f6zle\u015fmesinde belirlenir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam hizmetlerinin fiilen sunulmas\u0131ndan sonra \u015firket, tek ba\u015f\u0131na veya s\u00f6zle\u015fmenin ikinci taraf\u0131yla ortakla\u015fa bir birincil muhasebe belgesi d\u00fczenler. Bu belge sunulan hizmetlerin parasal de\u011ferlendirmesini i\u00e7ermelidir. Reklam \u00fccreti bu tutar \u00fczerinden KDV hari\u00e7 olarak hesaplan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam hizmetlerinin \u00f6denmesi veya \u00f6denmemesi olgusu, avans al\u0131nmas\u0131, \u00f6n \u00f6demeler reklam \u00fccretinin \u00f6denmesini etkilemez.<\/p>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Kurumsal Hukuki Destek<\/div>\r\n    <div class=\"bcta__snippet\">\u0130\u015finizi korumak ve b\u00fcy\u00fctmek i\u00e7in Belarus&#8217;taki \u015firketiniz veya t\u00fczel ki\u015fili\u011finiz i\u00e7in \u015firketler hukuku alan\u0131nda hukuki destek al\u0131n!<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/tr\/services\/corporate-law\/\" class=\"btn btn--outline\">\r\n\t\t\tDetayl\u0131 Bilgi            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reklam_ucreti_oranlari\"><\/span>Reklam \u00fccreti oranlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam \u00fccreti oranlar\u0131, KDV hari\u00e7 reklam yerle\u015ftirme (da\u011f\u0131t\u0131m) hizmetleri maliyetinin %10&#8217;u ve %20&#8217;si olarak belirlenmi\u015ftir. Oran, reklam\u0131n yerle\u015ftirildi\u011fi (da\u011f\u0131t\u0131ld\u0131\u011f\u0131) yere ba\u011fl\u0131d\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A\u00e7\u0131k hava reklamlar\u0131 i\u00e7in \u2014 %10.<\/li>\n\n\n\n<li>Toplu ta\u015f\u0131ma ara\u00e7lar\u0131nda, ara\u00e7 i\u00e7i de dahil olmak \u00fczere reklam yerle\u015ftirme (da\u011f\u0131t\u0131m) i\u00e7in \u2014 %10.<\/li>\n\n\n\n<li>Reklamlar\u0131n di\u011fer yerlerde yerle\u015ftirilmesi (da\u011f\u0131t\u0131lmas\u0131) \u2014 %20.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Raporlama_donemi\"><\/span>Raporlama d\u00f6nemi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam \u00fccreti i\u00e7in raporlama d\u00f6nemi takvim \u00e7eyre\u011fidir (3 ayl\u0131k d\u00f6nem).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c7eyrek boyunca, bir \u015firkete veya bireysel giri\u015fimciye sunulan ve %10 ile %20 oranlar\u0131nda reklam \u00fccretine tabi olan reklam hizmetlerinin toplam maliyeti belirlenir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketler reklam \u00fccretini \u015fubeleri ve temsilcilikleri baz\u0131nda hesaplar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam \u00fccreti, raporlama \u00e7eyre\u011fini takip eden ay\u0131n 22&#8217;sinden ge\u00e7memek \u00fczere \u00f6denir. Bu tarihin i\u015f g\u00fcn\u00fc olmad\u0131\u011f\u0131 durumlara denk gelmesi halinde \u00f6deme s\u00fcresi takip eden ilk i\u015f g\u00fcn\u00fc sona erer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reklam_ucreti_odeme_gerekliliginin_belirlenmesinde_ve_hesaplanmasinda_nasil_faydali_olabiliriz\"><\/span>Reklam \u00fccreti \u00f6deme gereklili\u011finin belirlenmesinde ve hesaplanmas\u0131nda nas\u0131l faydal\u0131 olabiliriz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avukatlar\u0131m\u0131z ve muhasebecilerimiz vergilendirme alan\u0131nda deneyimli uzmanlard\u0131r. A\u015fa\u011f\u0131daki konularda yard\u0131mc\u0131 olabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reklam \u00fccreti \u00f6deme gereklili\u011finin belirlenmesi konular\u0131nda size dan\u0131\u015fmanl\u0131k yapmak;<\/li>\n\n\n\n<li>Reklam \u00fccreti vergilendirme nesnelerinin bulunup bulunmad\u0131\u011f\u0131n\u0131 belirlemek i\u00e7in s\u00f6zle\u015fmelerinizi ve birincil muhasebe belgelerinizi analiz etmek;<\/li>\n\n\n\n<li>Reklam \u00fccreti hesaplamas\u0131 yapmak ve vergi beyannamelerini sunmak;<\/li>\n\n\n\n<li>Reklam \u00fccretinin \u00f6denmesi hususunda vergi daireleri nezdinde \u00e7\u0131karlar\u0131n\u0131z\u0131 temsil etmek.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bize_Ulasin\"><\/span>Bize Ula\u015f\u0131n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Reklam \u00fccreti ile ilgili herhangi bir sorunuz varsa, <a href=\"https:\/\/ambylegal.by\/tr\/contact-us-en\/\">size yard\u0131mc\u0131 olmaktan memnuniyet duyar\u0131z<\/a>! Vergilendirme alan\u0131ndaki uzun y\u0131llara dayanan deneyimimiz, her t\u00fcrl\u00fc uyu\u015fmazl\u0131\u011f\u0131 \u00e7\u00f6zmenizde size yard\u0131mc\u0131 olacakt\u0131r.<br>Size kolayl\u0131k olmas\u0131 a\u00e7\u0131s\u0131ndan telefon ve e-posta ileti\u015fim se\u00e7eneklerimiz mevcuttur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp\/Telegram\/Viber);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Belarus&#8217;ta tescil edilmi\u015f olan ve hizmetleri ile mallar\u0131n\u0131n reklam\u0131n\u0131 yapan \u015firketler ve bireysel giri\u015fimciler, baz\u0131 durumlarda devlet b\u00fct\u00e7esine bir reklam \u00fccreti \u00f6derler. Bu \u00fccretin \u00f6denmesinin inceliklerini anlamak i\u00e7in bir vergi avukat\u0131n\u0131n yard\u0131m\u0131na ihtiya\u00e7 duyabilirsiniz. Reklam \u00fccretini kimler \u00f6der? Baz\u0131 reklam verenler reklam \u00fccretini hesaplay\u0131p Belarus b\u00fct\u00e7esine aktarmal\u0131d\u0131r. Belarus reklam ajanslar\u0131 dahil olmak \u00fczere Belarus&#8217;ta tescil [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7692,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-58894","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Belarus&#039;ta Reklam Vergisi (\u00dccreti) I Amby Legal<\/title>\n<meta name=\"description\" content=\"Belarus&#039;ta reklam vergisi. 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