{"id":7384,"date":"2024-04-03T11:30:07","date_gmt":"2024-04-03T08:30:07","guid":{"rendered":"https:\/\/es-exchange.com\/haberler\/?p=7384"},"modified":"2024-04-03T11:30:07","modified_gmt":"2024-04-03T08:30:07","slug":"gibden-yurt-disindan-elde-edilen-menkul-sermaye-gelirlerine-yakin-takip","status":"publish","type":"post","link":"https:\/\/es-exchange.com\/haberler\/?p=7384","title":{"rendered":"G\u0130B&#8217;den yurt d\u0131\u015f\u0131ndan elde edilen menkul sermaye gelirlerine yak\u0131n takip"},"content":{"rendered":"<div class=\"news-content\">\n<p>\n\tGelir Vergisi Kanunu uyar\u0131nca, nakdi sermaye veya para ile temsil edilen de\u011ferler nedeniyle elde edilen kar pay\u0131, faiz ve benzeri gelirler, menkul sermaye gelirleri kapsam\u0131nda say\u0131l\u0131yor.<\/p>\n<p>\n\tMenkul sermaye gelirleri, elde edilen gelirin mahiyeti, tutar\u0131 ve tevkifata (kesinti) tabi olup olmamas\u0131 gibi hususlar dikkate al\u0131narak beyan ediliyor.<\/p>\n<p>\n\tBankalardan elde edilen mevduat faizleri ile kat\u0131l\u0131m bankalar\u0131 taraf\u0131ndan \u00f6denen kar paylar\u0131nda tevkifat olarak nihai vergileme yap\u0131l\u0131yor. Bu nedenle gelir vergisi beyannamesi verilmesine gerek bulunmuyor.<\/p>\n<p>\n\tT\u00fcm vergi t\u00fcrlerinden y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan tam m\u00fckellef \u015firketlerden elde edilen kar paylar\u0131n\u0131n 150 bin liray\u0131 a\u015fmas\u0131 halinde, bunlar i\u00e7in beyanname verilmesi gerekiyor.<\/p>\n<p>\n\tDi\u011fer taraftan, yurt d\u0131\u015f\u0131ndan elde edilen faiz, repo ve kar pay\u0131 gibi gelirlerin 8 bin 400 liray\u0131 a\u015fmas\u0131 halinde, bu gelirlerin tamam\u0131n\u0131n beyan zorunlulu\u011fu bulunuyor.<\/p>\n<p>\n\t<strong>D\u00fcnyadaki vergi daireleri bilgi payla\u015f\u0131m\u0131 yap\u0131yor<\/strong><\/p>\n<p>\n\tGelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, hem yurt d\u0131\u015f\u0131 hem de yurt i\u00e7inden \u00e7e\u015fitli kaynaklardan elde etti\u011fi veriler \u00fczerinden analiz ve denetim \u00e7al\u0131\u015fmalar\u0131 y\u00fcr\u00fct\u00fcyor.<\/p>\n<p>\n\tKay\u0131t d\u0131\u015f\u0131 ekonomiyle ve vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131yla m\u00fccadele amac\u0131yla t\u00fcm d\u00fcnyadaki vergi idareleri aras\u0131nda bilgi payla\u015f\u0131m\u0131 yap\u0131lmas\u0131na imkan veren \u00e7e\u015fitli anla\u015fmalar yap\u0131l\u0131yor. Ekonomik \u0130\u015fbirli\u011fi ve Kalk\u0131nma \u00d6rg\u00fct\u00fc, G20 ve Avrupa Birli\u011fi\u2019nin vergi kay\u0131p ve ka\u00e7a\u011f\u0131n\u0131n \u00f6nlenmesi ile vergi uygulamalar\u0131nda \u015feffafl\u0131\u011f\u0131n sa\u011flanmas\u0131na y\u00f6nelik \u00e7al\u0131\u015fmalar\u0131 sonucu, &#8220;Vergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma S\u00f6zle\u015fmesi&#8221; olu\u015fturuldu.<\/p>\n<p>\n\tAB \u00fcyesi \u00fclkelerle birlikte 147 \u00fclkenin taraf oldu\u011fu s\u00f6zle\u015fme, 2011 y\u0131l\u0131nda T\u00fcrkiye taraf\u0131ndan da imzaland\u0131 ve 2018&#8217;de y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p>\n\t<strong>Faiz gelirleri \u00fclkeler aras\u0131nda kar\u015f\u0131l\u0131kl\u0131 payla\u015f\u0131l\u0131yor<\/strong><\/p>\n<p>\n\tBuna g\u00f6re, hesap sahibine ili\u015fkin bilgiler, y\u0131l sonu hesap bakiyesi, hesaba y\u0131l i\u00e7inde \u00f6denen faiz ve temett\u00fc gibi gelirler ya da hesapta tutulan varl\u0131klardan elde edilen gelirlerin br\u00fct tutarlar\u0131 \u00fclkeler aras\u0131nda kar\u015f\u0131l\u0131kl\u0131 payla\u015f\u0131l\u0131yor.<\/p>\n<p>\n\tS\u00f6z konusu anla\u015fma \u00e7er\u00e7evesinde 82 \u00fclkeden T\u00fcrkiye mukimi olan ki\u015filere y\u00f6nelik bilgi al\u0131nd\u0131.<\/p>\n<p>\n\tBenzer \u015fekilde, Amerika Birle\u015fik Devletleri ile imzalanan anla\u015fma kapsam\u0131nda, T\u00fcrkiye mukimi bir ki\u015finin bu \u00fclkedeki hesaplar\u0131na yap\u0131lan faiz, kar pay\u0131 gibi \u00f6demeler Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildiriliyor.<\/p>\n<p>\n\t<strong>Gelir \u0130daresi beyan ve gelirleri kar\u015f\u0131la\u015ft\u0131racak<\/strong><\/p>\n<p>\n\tGelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, s\u00f6z konusu uluslararas\u0131 anla\u015fmalar kapsam\u0131nda di\u011fer \u00fclkelerden al\u0131nan bilgilerle, yurt d\u0131\u015f\u0131ndan \u00fccret geliri elde edenler, menkul sermaye irad\u0131 ve de\u011fer art\u0131\u015f kazanc\u0131 sa\u011flayanlar\u0131 yak\u0131ndan takip ediyor.<\/p>\n<p>\n\tBu kapsamda ger\u00e7ekle\u015ftirilen analiz ve denetim \u00e7al\u0131\u015fmalar\u0131 neticesinde, T\u00fcrkiye&#8217;de mukim olan ve yurt d\u0131\u015f\u0131ndan faiz, repo, kar pay\u0131 gibi gelir elde eden m\u00fckelleflerden gelir vergisi beyannamesi vermesi gerekenler tespit edildi.<\/p>\n<p>\n\tBa\u015fkanl\u0131k, 5 Nisan Cuma g\u00fcn\u00fc sonuna kadar devam edecek gelir vergisi beyan d\u00f6neminin sona ermesinin ard\u0131ndan, yurt d\u0131\u015f\u0131ndan gelir elde eden m\u00fckelleflerin verdikleri beyannameler ile gelirlerini kar\u015f\u0131l\u0131kl\u0131 kontrol edecek.<\/p>\n<p>\n\tGelir elde etmesine ra\u011fmen hi\u00e7 beyanname vermeyen ya da eksik gelir beyan eden ki\u015filer, ceza uygulanmak \u00fczere ilgili vergi dairelerine bildirilecek.<\/p>\n<div class=\"news-tags\">\n<div class=\"title\">ET\u0130KETLER<\/div>\n<div class=\"tags\">\n                                                                            Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\n                                                                    <\/div>\n<\/p><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Gelir Vergisi Kanunu uyar\u0131nca, nakdi sermaye veya para ile temsil edilen de\u011ferler nedeniyle elde edilen&#8230;<\/p>\n","protected":false},"author":1,"featured_media":7385,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[2630,2473,1311,6880,6879,888,3095,1575,36,550],"class_list":["post-7384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi-haberleri","tag-disindan","tag-edilen","tag-elde","tag-gelirlerine","tag-gibden","tag-menkul","tag-sermaye","tag-takip","tag-yakin","tag-yurt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - 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