{"id":15127,"date":"2020-12-23T08:54:23","date_gmt":"2020-12-23T08:54:23","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15127"},"modified":"2020-12-23T08:54:23","modified_gmt":"2020-12-23T08:54:23","slug":"193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-hakkinda-karar-karar-sayisi-3321","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2020\/12\/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-hakkinda-karar-karar-sayisi-3321\/","title":{"rendered":"193 Say\u0131l\u0131 Gelir Vergisi Kanununun Ge\u00e7ici 67 nci Maddesinde Yer Alan Tevkifat Oranlar\u0131 Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 3321)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2018\/08\/tek-hazine-kurumlar-hesabi-kapsamina-alinacak-kamu-idareleri-ve-hesaplarin-belirlenmesi-hakkinda-karar-karar-sayisi-17\/cumhurbaskanligi-cb\/\" rel=\"attachment wp-att-12457\"><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>2021 GVK 67 Tevkifat Oranlar\u0131 23 Aral\u0131k 2020 Tarihli Resmi Gazete Say\u0131: 31343 Karar Say\u0131s\u0131: 3321 193 say\u0131l\u0131 Gelir Vergisi Kanununun ge\u00e7ici 67 nci madd&#8230;<\/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>193 Say\u0131l\u0131 Gelir Vergisi Kanununun Ge\u00e7ici 67 nci Maddesinde Yer Alan Tevkifat Oranlar\u0131 Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 3321)<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2020-12-23T06:55:56+03:00\">23 Aral\u0131k 2020 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>2021 GVK 67 Tevkifat Oranlar\u0131<\/h4>\n<p>23 Aral\u0131k 2020 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 31343<\/p>\n<p><strong>Karar Say\u0131s\u0131: 3321<\/strong><\/p>\n<p><strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/gelir-vergisi-kanunu-gvk-193-sayili-kanun\/\">193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a><\/strong>\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>22 Aral\u0131k 2020<\/p>\n<p>Recep Tayyip ERDO\u011eAN<\/p>\n<p>CUMHURBA\u015eKANI<\/p>\n<p><strong>22\/12\/2020 TAR\u0130HL\u0130 VE 3321 SAYILI CUMHURBA\u015eKANI KARARININ EK\u0130 KARAR<\/strong><\/p>\n<p><strong>MADDE 1<\/strong>\u2013 22\/7\/2006 tarihli ve 2006\/10731 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n eki Karar\u0131n 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinin (3) numaral\u0131 alt bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r..<\/p>\n<p><strong>MADDE 2<\/strong>\u2013 Ayn\u0131 Karar\u0131n ge\u00e7ici 2 nci maddesinde yer alan \u201c31\/12\/2020\u201d ibareleri \u201c31\/3\/2021\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 3-<\/strong>\u00a0Ayn\u0131 Karara a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n<p>\u201cGE\u00c7\u0130C\u0130 MADDE 3- (1) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih ile 31\/3\/2021 tarihi (bu tarih d\u00e2hil) aras\u0131nda iktisap edilen, bankalar taraf\u0131ndan ihra\u00e7 edilen tahvil ve bonolardan elde edilen gelir ve kazan\u00e7lar ile fon kullan\u0131c\u0131s\u0131n\u0131n bankalar oldu\u011fu varl\u0131k kiralama \u015firketleri taraf\u0131ndan ihra\u00e7 edilen kira sertifikalar\u0131ndan elde edilen gelir ve kazan\u00e7lara bu Karar\u0131n 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin (1) ve (3) numaral\u0131 alt bentleri ile (\u00e7) bendinde yer alan oranlar a\u015fa\u011f\u0131daki \u015fekilde uygulan\u0131r.<\/p>\n<p>i) Vadesi 6 aya kadar (6 ay d\u00e2hil) olanlara sa\u011flanan gelirlerden %5,<\/p>\n<p>ii) Vadesi 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) olanlara sa\u011flanan gelirlerden %3,<\/p>\n<p>iii) Vadesi 1 y\u0131ldan uzun olanlara sa\u011flanan gelirlerden %0,<\/p>\n<p>iv) 6 aydan az s\u00fcreyle (6 ay d\u00e2hil) elde tutulanlar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lardan %5,<\/p>\n<p>v) 1 y\u0131ldan az s\u00fcreyle (1 y\u0131l d\u00e2hil) elde tutulanlar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lardan %3,<\/p>\n<p>vi) 1 y\u0131ldan fazla s\u00fcreyle elde tutulanlar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lardan %0,<\/p>\n<p>(2) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih ile 31\/3\/2021 tarihi (bu tarih d\u00e2hil) aras\u0131nda iktisap edilen, (de\u011fi\u015fken, karma, eurobond, d\u0131\u015f bor\u00e7lanma, yabanc\u0131, serbest fonlar ile unvan\u0131nda \u201cd\u00f6viz\u201d ifadesi ge\u00e7en yat\u0131r\u0131m fonlar\u0131 hari\u00e7) yat\u0131r\u0131m fonlar\u0131ndan elde edilen gelir ve kazan\u00e7lara, bu Karar\u0131n 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin (1) numaral\u0131 alt bendi ile (\u00e7) bendinde yer alan oranlar %0 uygulan\u0131r.\u201d<\/p>\n<p><strong>MADDE 4<\/strong>\u2013 Bu Karar\u0131n 1 inci maddesi 1\/1\/2021 tarihinden itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde, di\u011fer maddeleri yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 5-<\/strong>\u00a0Bu Karar h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2021 GVK 67 Tevkifat Oranlar\u0131 23 Aral\u0131k 2020 Tarihli Resmi Gazete Say\u0131: 31343 Karar Say\u0131s\u0131: 3321 193 say\u0131l\u0131 Gelir Vergisi Kanununun ge\u00e7ici 67 nci madd&#8230; &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-15127","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15127","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=15127"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15127\/revisions"}],"predecessor-version":[{"id":15128,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15127\/revisions\/15128"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}