{"id":18622,"date":"2024-08-01T07:32:12","date_gmt":"2024-08-01T07:32:12","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=18622"},"modified":"2024-08-01T07:32:12","modified_gmt":"2024-08-01T07:32:12","slug":"gvk-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-karar-sayisi-8775","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2024\/08\/gvk-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-karar-sayisi-8775\/","title":{"rendered":"GVK Ge\u00e7ici 67 nci Maddesinde Yer Alan Tevkifat Oranlar\u0131 (Karar Say\u0131s\u0131: 8775)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2018\/08\/cumhurbaskanligi-cb.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-12457\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2018\/08\/cumhurbaskanligi-cb.png\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Mevzuat\u0131n Ad\u0131: 193 Say\u0131l\u0131 Gelir Vergisi Kanununun Ge\u00e7ici 67 nci Maddesinde Yer Alan Tevkifat Oranlar\u0131 Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 8775) 01 A\u011fustos 2..<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>GVK Ge\u00e7ici 67 nci Maddesinde Yer Alan Tevkifat Oranlar\u0131 (Karar Say\u0131s\u0131: 8775)<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2024-08-01T00:05:44+03:00\">1 A\u011fustos 2024 <\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"wpb-content-wrapper\">\n<p><em><strong>Mevzuat\u0131n Ad\u0131:<\/strong>\u00a0193 Say\u0131l\u0131 Gelir Vergisi Kanununun Ge\u00e7ici 67 nci Maddesinde Yer Alan Tevkifat Oranlar\u0131 Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 8775)<\/em><\/p>\n<p>01 A\u011fustos 2024 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 32619<\/p>\n<p>Cumhurba\u015fkan\u0131 Karar\u0131<\/p>\n<p>Karar Say\u0131s\u0131: 8775<\/p>\n<p><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/gelir-vergisi-kanunu-gvk-193-sayili-kanun\/\">193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a>\u00a0ge\u00e7ici 67 nci maddesinde yer alan tevkifat oranlar\u0131 hakk\u0131ndaki ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na, 193 say\u0131l\u0131 Kanunun mezk\u00fbr maddesi gere\u011fince karar verilmi\u015ftir.<\/p>\n<p>31 Temmuz 2024<\/p>\n<p>Recep Tayyip ERDO\u011eAN<\/p>\n<p>CUMHURBA\u015eKANI<\/p>\n<p>31\/7\/2024 TAR\u0130HL\u0130 VE 8775 SAYILI CUMHURBA\u015eKANI KARARININ EK\u0130 KARAR<\/p>\n<div>\u00a0<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\"><strong>\u00d6ZET:<\/strong><\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-rounded vc_color-vista_blue vc_do_message\">\n<p>Karar ile; 2006\/10731 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n Eki Kararda yap\u0131lan de\u011fi\u015fiklik ile; mevduat ve kat\u0131lma hesaplar\u0131 ile baz\u0131 menkul k\u0131ymetlerden elde edilen gelirlere uygulanan indirimli tevkifat uygulamas\u0131 31 Ekim 2024 tarihine kadar uzat\u0131ld\u0131.<\/p>\n<p>Kur korumal\u0131 mevduat\/kat\u0131lma hesaplar\u0131na uygulanan tevkifat oran\u0131nda ise TL mevduat\/kat\u0131lma hesaplar\u0131na uygulanan tevkifat oranlar\u0131n\u0131n uygulanmas\u0131n\u0131 sa\u011flayacak \u015fekilde de\u011fi\u015fiklik yap\u0131ld\u0131. (G\u0130B)<\/p>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<p><strong>MADDE 1<\/strong>\u2013 22\/7\/2006 tarihli ve\u00a0<a href=\"https:\/\/www.alomaliye.com\/2006\/07\/23\/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesi-ve-5520-sayili-kurumlar-vergisi-kanununun-15-inci-ve-30-uncu-maddelerinde-yer-alan-bazi-tevkifat-nispetlerinin-yeniden-belirlenmesi-bkk-200\/\">2006\/10731<\/a>\u00a0say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n eki Karar\u0131n 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendinin;<\/p>\n<p>a) (2) numaral\u0131 alt bendinin (v) ve (vi) s\u0131ralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cv) Kur korumal\u0131 vadeli mevduat hesaplar\u0131 ile d\u00f6viz tevdiat hesaplar\u0131ndan d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen mevduat hesaplar\u0131ndan; 6 aya kadar (6 ay d\u00e2hil) vadeli olanlarda % 7,5, 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) vadeli olanlarda % 5,<\/p>\n<p>vi) Alt\u0131n cinsinden mevduat hesaplar\u0131ndan d\u00f6n\u00fc\u015f\u00fcm fiyat\u0131 \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen mevduat hesaplar\u0131ndan; 6 aya kadar (6 ay d\u00e2hil) vadeli olanlarda % 7,5, 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) vadeli olanlarda % 5.\u201d<\/p>\n<p>b) (3) numaral\u0131 alt bendinin (iv) ve (v) s\u0131ralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201civ) Kur korumal\u0131 vadeli kat\u0131lma hesaplar\u0131 ile d\u00f6viz cinsinden kat\u0131l\u0131m fonu hesaplar\u0131ndan d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen kat\u0131lma hesaplar\u0131ndan; 6 aya kadar (6 ay d\u00e2hil) vadeli olanlarda % 7,5, 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) vadeli olanlarda % 5,<\/p>\n<p>v) Alt\u0131n cinsinden kat\u0131l\u0131m fonu hesaplar\u0131ndan d\u00f6n\u00fc\u015f\u00fcm fiyat\u0131 \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen kat\u0131lma hesaplar\u0131ndan; 6 aya kadar (6 ay d\u00e2hil) vadeli olanlarda % 7,5, 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) vadeli olanlarda % 5.\u201d<\/p>\n<p><strong>MADDE 2<\/strong>\u2013 Ayn\u0131 Karar\u0131n ge\u00e7ici 2 nci maddesinin;<\/p>\n<p>a) Birinci f\u0131kras\u0131nda yer alan \u201c31\/7\/2024\u201d ibareleri \u201c31\/10\/2024\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>b) Birinci f\u0131kras\u0131nda d\u00fczenlenen (2) numaral\u0131 alt bendin (v) ve (vi) s\u0131ralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cv) Kur korumal\u0131 vadeli mevduat hesaplar\u0131 ile d\u00f6viz tevdiat hesaplar\u0131ndan d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen mevduat hesaplar\u0131ndan; 6 aya kadar (6 ay d\u00e2hil) vadeli olanlarda % 7,5, 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) vadeli olanlarda % 5,<\/p>\n<p>vi) Alt\u0131n cinsinden mevduat hesaplar\u0131ndan d\u00f6n\u00fc\u015f\u00fcm fiyat\u0131 \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen mevduat hesaplar\u0131ndan; 6 aya kadar (6 ay d\u00e2hil) vadeli olanlarda % 7,5, 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) vadeli olanlarda % 5.\u201d<\/p>\n<p>c) Birinci f\u0131kras\u0131nda d\u00fczenlenen (3) numaral\u0131 alt bendin (iv) ve (v) s\u0131ralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201civ) Kur korumal\u0131 vadeli kat\u0131lma hesaplar\u0131 ile d\u00f6viz cinsinden kat\u0131l\u0131m fonu hesaplar\u0131ndan d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen kat\u0131lma hesaplar\u0131ndan; 6 aya kadar (6 ay d\u00e2hil) vadeli olanlarda % 7,5, 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) vadeli olanlarda % 5,<\/p>\n<p>v) Alt\u0131n cinsinden kat\u0131l\u0131m fonu hesaplar\u0131ndan d\u00f6n\u00fc\u015f\u00fcm fiyat\u0131 \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen kat\u0131lma hesaplar\u0131ndan; 6 aya kadar (6 ay d\u00e2hil) vadeli olanlarda % 7,5, 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) vadeli olanlarda % 5.\u201d<\/p>\n<p><strong>MADDE 3-<\/strong>\u00a0Ayn\u0131 Karar\u0131n ge\u00e7ici 3 \u00fcnc\u00fc maddesinde yer alan \u201c31\/7\/2024\u201d ibareleri \u201c31\/10\/2024\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 4-<\/strong>\u00a0Ayn\u0131 Karar\u0131n ge\u00e7ici 4 \u00fcnc\u00fc maddesinde yer alan \u201c31\/7\/2024\u201d ibaresi \u201c31\/10\/2024\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 5<\/strong>\u2013 Ayn\u0131 Karar\u0131n ge\u00e7ici 5 inci maddesinde yer alan \u201c31\/7\/2024\u201d ibaresi \u201c31\/10\/2024\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 6-<\/strong>\u00a0Bu Karar\u0131n;<\/p>\n<p>a) 1 inci ve 2 nci maddeleri 1\/8\/2024 tarihinden itibaren vadesiz ve \u00f6zel cari hesaplara \u00f6denecek faizler ve k\u00e2r paylar\u0131 ile s\u00f6z konusu tarihten itibaren a\u00e7\u0131lan veya vadesi yenilenen vadeli hesaplara \u00f6denecek faizler ve k\u00e2r paylar\u0131 i\u00e7in uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>b) Di\u011fer maddeleri yay\u0131m\u0131 tarihinde, y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 7-<\/strong>\u00a0Bu Karar h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mevzuat\u0131n Ad\u0131: 193 Say\u0131l\u0131 Gelir Vergisi Kanununun Ge\u00e7ici 67 nci Maddesinde Yer Alan Tevkifat Oranlar\u0131 Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 8775) 01 A\u011fustos 2.. &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-18622","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=18622"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18622\/revisions"}],"predecessor-version":[{"id":18623,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18622\/revisions\/18623"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18622"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}