{"id":18727,"date":"2024-10-18T06:41:25","date_gmt":"2024-10-18T06:41:25","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=18727"},"modified":"2024-10-18T06:41:25","modified_gmt":"2024-10-18T06:41:25","slug":"gelir-vergisi-genel-tebligi-seri-no-328","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2024\/10\/gelir-vergisi-genel-tebligi-seri-no-328\/","title":{"rendered":"Gelir Vergisi Genel Tebli\u011fi (Seri No: 328)"},"content":{"rendered":"

\"\"<\/a>17 Ekim 2024 Tarihli Resmi Gazete Say\u0131: 32695 Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7 ve Kapsam Ama\u00e7 ve kapsam…<\/p>\n

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Gelir Vergisi Genel Tebli\u011fi (Seri No: 328)<\/strong><\/p>\n

Tarih:\u00a0
\n

17 Ekim 2024 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 32695<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Ama\u00e7 ve Kapsam<\/strong><\/p>\n

Ama\u00e7 ve kapsam<\/strong><\/p>\n

MADDE 1-\u00a0<\/strong>(1)\u00a0213 say\u0131l\u0131 Vergi Usul Kanununun<\/a><\/strong>\u00a0m\u00fckerrer 257\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendiyle Bakanl\u0131\u011f\u0131m\u0131za, m\u00fckelleflere ve m\u00fckellef olmayanlara, muameleleri ile ilgili\u00a0tahsilat\u00a0ve \u00f6demelerini banka, benzeri finans kurumlar\u0131 veya posta idarelerince d\u00fczenlenen belgelerle tevsik etmeleri zorunlulu\u011funu getirme ve bu zorunlulu\u011fun kapsam\u0131n\u0131 ve uygulamaya ili\u015fkin usul ve esaslar\u0131n\u0131 belirleme yetkisi verilmi\u015ftir.<\/p>\n

(2) Bakanl\u0131\u011f\u0131m\u0131za verilen bu yetkiye istinaden, gelir ve kurumlar vergisi m\u00fckellefleri ile m\u00fckellef olmayanlar\u0131n ger\u00e7ekle\u015ftirdikleri i\u015f yeri ve konut kiralama i\u015flemlerine ili\u015fkin yap\u0131lacak\u00a0tahsilat\u00a0ve \u00f6demelerin;<\/p>\n

\u2013\u00a019\/10\/2005\u00a0tarihli ve\u00a05411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanununda<\/a><\/strong>\u00a0tan\u0131mlanan bankalar,<\/p>\n

<\/p>\n
\u2013 9\/5\/2013 tarihli ve\u00a06475 say\u0131l\u0131 Posta Hizmetleri Kanununa<\/a><\/strong>\u00a0g\u00f6re kurulan Posta ve Telgraf Te\u015fkilat\u0131 Anonim \u015eirketi,<\/div>\n

<\/ins><\/div>\n

taraf\u0131ndan\u00a0d\u00fczenlenen belgelerle tevsiki ile tevsik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne uyulmamas\u0131 durumunda tatbik edilecek cezai m\u00fceyyidelerin uygulanmas\u0131na ili\u015fkin a\u00e7\u0131klamalar bu Tebli\u011fin ama\u00e7 ve kapsam\u0131n\u0131 olu\u015fturmaktad\u0131r.<\/p>\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Tevsik Zorunlulu\u011funun Kapsam\u0131 ve Ceza Uygulamas\u0131<\/strong><\/p>\n

Tevsik zorunlulu\u011funun kapsam\u0131 ve tevsik zorunlulu\u011fu getirilen i\u015flemlerde belge d\u00fczeni<\/strong><\/p>\n

MADDE 2-\u00a0<\/strong>(1) Konutlarda ve i\u015f yerlerinde, konutunu ve i\u015f yerini kiraya verenler ve bunlar\u0131 kiralayanlar\u0131n, kiraya ili\u015fkin\u00a0tahsilat\u00a0ve \u00f6demelerini bankalar veya Posta ve Telgraf Te\u015fkilat\u0131 Anonim \u015eirketi taraf\u0131ndan d\u00fczenlenen belgelerle tevsik etmeleri zorunludur.<\/p>\n

<\/p>\n
(2) Haftal\u0131k, g\u00fcnl\u00fck veya benzeri \u015fekilde k\u0131sa s\u00fcreli konut kiralamalar\u0131na ili\u015fkin yap\u0131lan tahsilat ve \u00f6demeler de tevsik kapsam\u0131ndad\u0131r.<\/div>\n

<\/ins><\/div>\n

(3) Konut ve i\u015f yerini kiraya verenler ve bunlar\u0131 kiralayanlar\u0131n, kira bedeline ili\u015fkin mahkeme ve icra yoluyla veya ayni olarak yapt\u0131klar\u0131\u00a0tahsilat\u00a0ve \u00f6demeler tevsik zorunlulu\u011fu kapsam\u0131nda de\u011fildir.<\/p>\n

(4) Hisseli gayrimenkullerin kiralanmas\u0131nda, kira bedelinin tamam\u0131n\u0131n kiraya verenlerden birine bankalar veya Posta ve Telgraf Te\u015fkilat\u0131 Anonim \u015eirketi arac\u0131l\u0131\u011f\u0131yla \u00f6denmesi durumunda, tevsik zorunlulu\u011funun yerine getirildi\u011fi kabul edilir.<\/p>\n

(5) Bankalar veya Posta ve Telgraf Te\u015fkilat\u0131 Anonim \u015eirketi arac\u0131 k\u0131l\u0131nmak suretiyle; para yat\u0131rma, havale, EFT, \u00e7ek, banka ve kredi kart\u0131 gibi ara\u00e7lar kullan\u0131lmak suretiyle yap\u0131lan tahsilat ve \u00f6demeler kar\u015f\u0131l\u0131\u011f\u0131nda\u00a0dekont\u00a0veya hesap bildirim cetvelleri d\u00fczenlendi\u011finden, bu belgeler tevsik edici belge kabul edilecektir. Bankalar\u0131n internet \u015fubeleri \u00fczerinden yap\u0131lan \u00f6deme ve\u00a0tahsilatlar\u00a0da ayn\u0131 kapsamdad\u0131r. Ki\u015filerin kira \u00f6demelerini; banka \u015fubelerine giderek T.C. kimlik numaras\u0131, vergi kimlik numaras\u0131, ad\u00a0soyad\/unvan bilgileri ve \u201ckira \u00f6demesi\u201d a\u00e7\u0131klamas\u0131yla kiraya verenin hesab\u0131na yat\u0131rmas\u0131 durumunda da tevsik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yerine getirilmi\u015f say\u0131l\u0131r.<\/p>\n

Ceza uygulamas\u0131<\/strong><\/p>\n

MADDE 3-\u00a0<\/strong>(1) 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 355 inci maddesinde yer alan h\u00fck\u00fcm uyar\u0131nca, 213 say\u0131l\u0131 Kanunun m\u00fckerrer 257\u00a0nci\u00a0maddesiyle getirilen zorunluluklara uymayanlara \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilmesi gerekmektedir.<\/p>\n

(2) An\u0131lan madde uyar\u0131nca, bu Tebli\u011f ile getirilen zorunluluklara uymayanlar\u0131n her birine, her bir i\u015flem i\u00e7in\u00a028\/7\/2024\u00a0tarihli ve\u00a07524 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda ve 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun<\/a><\/strong>\u00a013 \u00fcnc\u00fc maddesi ile 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 355 inci maddesinde yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca;<\/p>\n

<\/p>\n
\u2013 Birinci s\u0131n\u0131f t\u00fcccarlar ile serbest meslek erbab\u0131 hakk\u0131nda 20.000 T\u00fcrk liras\u0131ndan,<\/div>\n

<\/ins><\/div>\n

<\/p>\n
\u2013 \u0130kinci s\u0131n\u0131f t\u00fcccarlar, defter tutan \u00e7ift\u00e7iler ile kazanc\u0131 basit usulde tespit edilenler hakk\u0131nda 10.000 T\u00fcrk liras\u0131ndan,<\/div>\n

<\/ins><\/div>\n

\u2013 Yukar\u0131da yaz\u0131l\u0131 bulunanlar d\u0131\u015f\u0131nda kalanlar hakk\u0131nda 5.000 T\u00fcrk liras\u0131ndan,<\/p>\n

az\u00a0olmamak \u00fczere i\u015fleme konu tutar\u0131n %10\u2019u nispetinde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir.<\/p>\n

(3) Ancak, bir takvim y\u0131l\u0131 i\u00e7inde kesilecek \u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131n toplam\u0131 20 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7emez.<\/p>\n

(4) Tevsik zorunlulu\u011funa ayk\u0131r\u0131 bir \u015fekilde \u00f6deme yapanlar\u0131n; durumu, \u00f6demeyi takip eden be\u015f i\u015f g\u00fcn\u00fc i\u00e7erisinde kendili\u011finden idareye bildirmesi halinde, \u00f6demede bulunan ad\u0131na bu d\u00fczenleme uyar\u0131nca \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilmez.<\/p>\n

(5)\u00a0Tahsilat\u00a0ve \u00f6demelerini banka, benzeri finans kurumlar\u0131 veya posta idarelerince d\u00fczenlenen belgelerle tevsik etme zorunlulu\u011funa uymayanlar i\u00e7in asgari ve azami miktarlar\u0131 belirtilmi\u015f olan tutarlar ile ceza miktarlar\u0131 her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak 213 say\u0131l\u0131 Kanun uyar\u0131nca tespit ve ilan edilen yeniden de\u011ferleme oran\u0131nda, takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere art\u0131r\u0131larak uygulan\u0131r.<\/p>\n

\u00d6rnek 1:\u00a0<\/strong>Gayrimenkul sermaye irad\u0131 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan (A), sahibi oldu\u011fu gayrimenkul\u00fcn\u00fc, 2024 y\u0131l\u0131nda m\u00fckellefiyeti bulunmayan (B)\u2019ye konut olarak kiraya vermi\u015f olup konutun ayl\u0131k kira bedeli 20.000 TL\u2019dir.<\/p>\n

Yap\u0131lan ara\u015ft\u0131rmalar sonucunda, 2024 y\u0131l\u0131 Kas\u0131m ay\u0131na ait kira bedelinin elden \u00f6dendi\u011fi tespit edilmi\u015ftir.<\/p>\n

Bu durumda, elden yap\u0131lan kira \u00f6demesi nedeniyle tevsik zorunlulu\u011funa uyulmad\u0131\u011f\u0131ndan, gayrimenkul sermaye irad\u0131 y\u00f6n\u00fcnden m\u00fckellefiyeti bulunan kiraya veren (A) ve m\u00fckellefiyeti bulunmayan kirac\u0131 (B)\u2019ye 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendine g\u00f6re \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Buna g\u00f6re; elden tahsil edilen ve \u00f6denen 20.000 TL kira tutar\u0131 i\u00e7in bu tutar\u0131n %10\u2019u oran\u0131nda hesaplanan (20.000 TLx0,10=) 2.000 TL ceza tutar\u0131, 2024 y\u0131l\u0131na ili\u015fkin belirlenen asgari ceza tutar\u0131 olan 5.000 TL\u2019nin alt\u0131nda kald\u0131\u011f\u0131ndan, (A) ve (B)\u2019ye ayr\u0131\u00a0ayr\u0131\u00a0Kas\u0131m ay\u0131 i\u00e7in (1\u00d75.000=) 5.000 TL \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Kirac\u0131 (B)\u2019nin; \u00f6demenin tevsik zorunlulu\u011funa uymadan yap\u0131ld\u0131\u011f\u0131n\u0131, \u00f6demeyi takip eden be\u015f i\u015f g\u00fcn\u00fc i\u00e7erisinde kendili\u011finden idareye bildirmesi durumunda ise kirac\u0131 (B)\u2019ye \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilmeyecektir.<\/p>\n

\u00d6rnek 2:\u00a0<\/strong>Gayrimenkul sermaye irad\u0131 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan (C), sahibi oldu\u011fu gayrimenkul\u00fcn\u00fc\u00a015\/10\/2024\u00a0tarihinden itibaren vergi m\u00fckellefi olmayan (D)\u2019ye ayl\u0131k 25.000 TL\u2019ye konut olarak kiraya vermi\u015ftir.<\/p>\n

<\/p>\n
Yap\u0131lan ara\u015ft\u0131rmalar sonucunda, 2024 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ait kira bedellerinin 10.000 TL\u2019sinin banka arac\u0131l\u0131\u011f\u0131yla, kalan 15.000 TL\u2019sinin ise elden \u00f6dendi\u011fi tespit edilmi\u015ftir.<\/div>\n

<\/ins><\/div>\n

Bu durumda, elden yap\u0131lan kira \u00f6demeleri nedeniyle tevsik zorunlulu\u011funa uyulmad\u0131\u011f\u0131ndan, kiraya veren (C) ile kirac\u0131 (D)\u2019ye, her bir i\u015flem i\u00e7in 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendine g\u00f6re \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Buna g\u00f6re; her bir i\u015flem i\u00e7in ayr\u0131\u00a0ayr\u0131\u00a0olmak \u00fczere, elden tahsil edilen ve \u00f6denen 15.000 TL kira tutar\u0131 i\u00e7in bu tutar\u0131n %10\u2019u oran\u0131nda hesaplanan (15.000 TLx0,10=) 1.500 TL ceza tutar\u0131, 2024 y\u0131l\u0131na ili\u015fkin belirlenen asgari ceza tutar\u0131 olan 5.000 TL\u2019nin alt\u0131nda kald\u0131\u011f\u0131ndan, (C) ve (D)\u2019ye ayr\u0131\u00a0ayr\u0131\u00a0Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131 i\u00e7in (3\u00d75.000=) 15.000 TL \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Ayn\u0131 durumun 2025 ve sonraki y\u0131llarda da devam etmesi halinde, bu y\u0131llar i\u00e7in belirlenecek asgari ceza tutarlar\u0131 dikkate al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 3:\u00a0<\/strong>Gayrimenkul sermaye irad\u0131 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan (E) sahibi oldu\u011fu gayrimenkul\u00fcn\u00fc, 2024 y\u0131l\u0131nda serbest meslek kazanc\u0131 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan (F)\u2019ye konut olarak ayl\u0131k 25.000 TL\u2019ye kiraya vermi\u015ftir. Serbest meslek erbab\u0131 (F), kiralad\u0131\u011f\u0131 konutu mesleki faaliyetinden ba\u011f\u0131ms\u0131z olarak ikamet ama\u00e7l\u0131 olarak kullanmaktad\u0131r.<\/p>\n

Yap\u0131lan ara\u015ft\u0131rmalar sonucunda, kirac\u0131 (F)\u2019nin\u00a02024 y\u0131l\u0131 Kas\u0131m, Aral\u0131k aylar\u0131na ili\u015fkin kira bedellerini elden \u00f6dedi\u011fi tespit edilmi\u015ftir.<\/p>\n

Bu durumda, elden yap\u0131lan kira \u00f6demeleri nedeniyle tevsik zorunlulu\u011funa uyulmad\u0131\u011f\u0131ndan, kiraya veren (E) ve kirac\u0131 (F)\u2019ye 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendine g\u00f6re \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Buna g\u00f6re; her bir i\u015flem i\u00e7in ayr\u0131\u00a0ayr\u0131\u00a0olmak \u00fczere, elden tahsil edilen ve \u00f6denen 25.000 TL kira tutar\u0131 i\u00e7in bu tutar\u0131n %10\u2019u oran\u0131nda hesaplanan (25.000 TLx0,10=) 2.500 TL ceza tutar\u0131, 2024 y\u0131l\u0131na ili\u015fkin belirlenen asgari ceza tutar\u0131 olan 5.000 TL\u2019nin alt\u0131nda kald\u0131\u011f\u0131ndan, (E) ve (F)\u2019ye ayr\u0131\u00a0ayr\u0131\u00a0Kas\u0131m ve Aral\u0131k aylar\u0131 i\u00e7in (2\u00d75.000=) 10.000 TL \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

\u00d6rnek 4:\u00a0<\/strong>Gayrimenkul sermaye irad\u0131 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan (G) ve (H)\u2019nin, %50 hisse nispetinde sahibi olduklar\u0131 gayrimenkul, 2024 y\u0131l\u0131nda ticari kazan\u00e7 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan ve bilan\u00e7o esas\u0131na g\u00f6re defter tutan (I)\u2019ya i\u015f yeri olarak ayl\u0131k 40.000 TL\u2019ye kiraya verilmi\u015ftir.<\/p>\n

Yap\u0131lan ara\u015ft\u0131rmalar sonucunda, kirac\u0131 (I)\u2019n\u0131n\u00a02024 y\u0131l\u0131 Ekim, Kas\u0131m aylar\u0131na ili\u015fkin kira bedellerini elden \u00f6dedi\u011fi tespit edilmi\u015ftir.<\/p>\n

<\/p>\n
Bu durumda, elden yap\u0131lan kira \u00f6demeleri nedeniyle tevsik zorunlulu\u011funa uyulmad\u0131\u011f\u0131ndan, gayrimenkul sermaye irad\u0131 y\u00f6n\u00fcnden m\u00fckellefiyeti bulunan kiraya veren (G) ve (H)\u2019ye ayr\u0131 ayr\u0131 olmak \u00fczere 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendine g\u00f6re, ticari kazan\u00e7 m\u00fckellefi (I)\u2019ya ise 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendine g\u00f6re \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/div>\n

<\/ins><\/div>\n

Buna g\u00f6re; kiraya veren (G) ve (H)\u2019ye, her bir i\u015flem i\u00e7in ayr\u0131\u00a0ayr\u0131\u00a0olmak \u00fczere, hisseleri nispetinde elden tahsil ettikleri 20.000 TL kira tutarlar\u0131n\u0131n %10\u2019u oran\u0131nda hesaplanan (20.000 TLx0,10=) 2.000 TL ceza tutar\u0131, 2024 y\u0131l\u0131na ili\u015fkin belirlenen asgari ceza tutar\u0131 olan 5.000 TL\u2019nin alt\u0131nda kald\u0131\u011f\u0131ndan, toplamda iki ay i\u00e7in (2\u00d75.000=) 10.000 TL tutar\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Kirac\u0131 (I)\u2019ya, her bir i\u015flem i\u00e7in ayr\u0131\u00a0ayr\u0131\u00a0olmak \u00fczere, elden \u00f6dedi\u011fi 40.000 TL kira tutarlar\u0131n\u0131n %10\u2019u oran\u0131nda hesaplanan (40.000 TLx0,10=) 4.000 TL ceza tutar\u0131, 2024 y\u0131l\u0131na ili\u015fkin belirlenen asgari ceza tutar\u0131 20.000 TL\u2019nin alt\u0131nda kald\u0131\u011f\u0131ndan, toplamda iki ay i\u00e7in (2\u00d720.000=) 40.000 TL tutar\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Kirac\u0131 (I) taraf\u0131ndan, kira bedelinin tamam\u0131n\u0131n hissedarlardan herhangi birine bankalar veya Posta ve Telgraf Te\u015fkilat\u0131 Anonim \u015eirketi arac\u0131l\u0131\u011f\u0131yla \u00f6denmesi durumunda ise hem kiraya verenler hem de kirac\u0131 taraf\u0131ndan tevsik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirildi\u011fi kabul edilecektir.<\/p>\n

\u00d6rnek 5:\u00a0<\/strong>Gayrimenkul sermaye irad\u0131 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan ve gelir vergisine ili\u015fkin ba\u015fka bir faaliyeti bulunmayan (\u0130)\u2019ye ait olan gayrimenkul, 2024 y\u0131l\u0131n\u0131n Ekim ay\u0131ndan itibaren 30.000 TL\u2019ye i\u015f yeri olarak ticari kazan\u00e7 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan ve bilan\u00e7o esas\u0131na g\u00f6re defter tutan (J)\u2019ye kiraya verilmi\u015ftir.<\/p>\n

Yap\u0131lan ara\u015ft\u0131rmalar sonucunda, kirac\u0131 (J)\u2019nin, 2024 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin kira bedellerinin 10.000 TL\u2019sini banka arac\u0131l\u0131\u011f\u0131yla, kalan 20.000 TL\u2019sini ise elden \u00f6dedi\u011fi tespit edilmi\u015ftir.<\/p>\n

Bu durumda, elden yap\u0131lan kira \u00f6demeleri nedeniyle tevsik zorunlulu\u011funa uyulmad\u0131\u011f\u0131ndan, kiraya veren (\u0130)\u2019ye 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendine g\u00f6re, ticari kazan\u00e7 m\u00fckellefi kirac\u0131 (J)\u2019ye ise 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendine g\u00f6re \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Buna g\u00f6re; kiraya veren (\u0130)\u2019ye, her bir i\u015flem i\u00e7in ayr\u0131\u00a0ayr\u0131\u00a0olmak \u00fczere, elden tahsil etti\u011fi 20.000 TL kira tutarlar\u0131n\u0131n %10\u2019u oran\u0131nda hesaplanan (20.000 TLx0,10=) 2.000 TL ceza tutar\u0131, 2024 y\u0131l\u0131na ili\u015fkin belirlenen asgari ceza tutar\u0131 olan 5.000 TL\u2019nin alt\u0131nda kald\u0131\u011f\u0131ndan toplamda \u00fc\u00e7 ay i\u00e7in (3\u00d75.000=) 15.000 TL tutar\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Kirac\u0131 (J)\u2019ye, her bir i\u015flem i\u00e7in ayr\u0131\u00a0ayr\u0131\u00a0olmak \u00fczere, elden \u00f6dedi\u011fi 20.000 TL kira tutarlar\u0131n\u0131n %10\u2019u oran\u0131nda hesaplanan (20.000 TLx0,10=) 2.000 TL ceza tutar\u0131, 2024 y\u0131l\u0131na ili\u015fkin belirlenen asgari ceza tutar\u0131 20.000 TL\u2019nin alt\u0131nda kald\u0131\u011f\u0131ndan toplamda \u00fc\u00e7 ay i\u00e7in (3\u00d720.000=) 60.000 TL tutar\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Ayn\u0131 durumun 2025 ve sonraki y\u0131llarda da devam etmesi halinde, bu y\u0131llar i\u00e7in belirlenecek asgari ceza tutarlar\u0131 dikkate al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 6:\u00a0<\/strong>Bilan\u00e7o esas\u0131na g\u00f6re defter tutan ticari kazan\u00e7 m\u00fckellefi (K), ticari i\u015fletmesine kay\u0131tl\u0131 gayrimenkul\u00fc, 2024 y\u0131l\u0131n\u0131n Ekim ay\u0131ndan itibaren 350.000 TL\u2019ye i\u015f yeri olarak (L) A.\u015e.\u2019ye kiraya vermi\u015ftir.<\/p>\n

Yap\u0131lan ara\u015ft\u0131rmalar sonucunda, kirac\u0131 (L) A.\u015e.\u2019nin, 2024 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin kira bedellerinin 100.000 TL\u2019sini banka arac\u0131l\u0131\u011f\u0131yla, kalan 250.000 TL\u2019sini ise elden \u00f6dedi\u011fi tespit edilmi\u015ftir.<\/p>\n

Bu durumda, elden yap\u0131lan kira \u00f6demeleri nedeniyle tevsik zorunlulu\u011funa uyulmad\u0131\u011f\u0131ndan, kiraya veren (K)\u2019ye ve kirac\u0131 (L) A.\u015e.\u2019ye 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendine g\u00f6re \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Buna g\u00f6re; kiraya veren (K) ve kirac\u0131 (L) A.\u015e.\u2019ye, her bir i\u015flem i\u00e7in ayr\u0131\u00a0ayr\u0131\u00a0olmak \u00fczere, elden \u00f6denen ve tahsil edilen 250.000 TL kira tutarlar\u0131n\u0131n %10\u2019u oran\u0131nda hesaplanan (250.000 TLx0,10=) 25.000 TL ceza tutar\u0131, asgari ceza tutar\u0131 20.000 TL\u2019nin \u00fczerinde oldu\u011fundan, toplamda \u00fc\u00e7 ay i\u00e7in (3\u00d725.000=) 75.000 TL tutar\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Ayn\u0131 durumun 2025 ve sonraki y\u0131llarda da devam etmesi halinde, bu y\u0131llar i\u00e7in belirlenecek asgari ceza tutarlar\u0131 dikkate al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 7:\u00a0<\/strong>Sahibi oldu\u011fu konutu k\u0131sa s\u00fcreli olarak g\u00fcnl\u00fck, haftal\u0131k veya ayl\u0131k olarak kiraya veren ve bu faaliyeti nedeniyle i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan ticari kazan\u00e7 m\u00fckellefi (M), 2024 y\u0131l\u0131n\u0131n Ekim ay\u0131nda on be\u015fer g\u00fcnl\u00fck konaklayan m\u00fc\u015fterileri (N) ve (O)\u2019nun\u00a0her birinden 60.000 TL hizmet bedelini pe\u015fin olarak elden tahsil etmi\u015ftir.<\/p>\n

Bu durumda, elden yap\u0131lan kira \u00f6demeleri nedeniyle tevsik zorunlulu\u011funa uyulmad\u0131\u011f\u0131ndan, kiraya veren ticari kazan\u00e7 m\u00fckellefi (M)\u2019ye 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin birinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendine g\u00f6re, m\u00fc\u015fteri (N) ve (O)\u2019ya ise ayr\u0131\u00a0ayr\u0131\u00a0olmak \u00fczere 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendine g\u00f6re \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

Buna g\u00f6re; kiraya veren (M)\u2019ye, her bir i\u015flem i\u00e7in ayr\u0131\u00a0ayr\u0131\u00a0olmak \u00fczere, elden tahsil etti\u011fi 60.000 TL kira tutarlar\u0131n\u0131n %10\u2019u oran\u0131nda hesaplanan (60.000 TLx0,10=) 6.000 TL ceza tutar\u0131, 2024 y\u0131l\u0131na ili\u015fkin belirlenen asgari ceza tutar\u0131 10.000 TL\u2019nin alt\u0131nda kald\u0131\u011f\u0131ndan toplamda iki i\u015flem i\u00e7in (2\u00d710.000=) 20.000 TL tutar\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

M\u00fc\u015fteri (N) ve (O)\u2019nun\u00a0her birine ise elden \u00f6dedikleri 60.000 TL kira tutar\u0131n\u0131n %10\u2019u olarak hesaplanan ve asgari ceza tutar\u0131 \u00fczerinde kalan (60.000 TLx0,10=) 6.000 TL tutar\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/p>\n

(6) Tevsik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmemesi nedeni ile ad\u0131na ceza kesilen m\u00fckellefler, 213 say\u0131l\u0131 Kanunun 376\u00a0nc\u0131\u00a0maddesinde ve \u201cUzla\u015fma\u201d ba\u015fl\u0131kl\u0131 \u00dc\u00e7\u00fcnc\u00fc B\u00f6l\u00fcm\u00fcnde yer alan ilgili h\u00fck\u00fcmlerden faydalanabileceklerdir.<\/p>\n

Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan tebli\u011f<\/strong><\/p>\n

MADDE 4-\u00a0<\/strong>(1)\u00a029\/7\/2008\u00a0tarihli ve 26951 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0Gelir Vergisi Genel Tebli\u011fi (Seri No: 268)<\/a><\/strong>\u00a0y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 5-\u00a0<\/strong>(1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 6-\u00a0<\/strong>(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

17 Ekim 2024 Tarihli Resmi Gazete Say\u0131: 32695 Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7 ve Kapsam Ama\u00e7 ve kapsam…  <\/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-18727","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18727","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=18727"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18727\/revisions"}],"predecessor-version":[{"id":18728,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18727\/revisions\/18728"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18727"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}