{"id":15172,"date":"2020-12-29T11:56:30","date_gmt":"2020-12-29T11:56:30","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15172"},"modified":"2020-12-29T11:56:30","modified_gmt":"2020-12-29T11:56:30","slug":"gelir-vergisi-genel-tebligi-seri-no-313","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2020\/12\/gelir-vergisi-genel-tebligi-seri-no-313\/","title":{"rendered":"Gelir Vergisi Genel Tebli\u011fi (Seri No: 313)"},"content":{"rendered":"

\"\"<\/a>Gelir Vergisi Genel Tebli\u011fi (Seri No: 313) 29 Aral\u0131k 2020 Tarihli Resmi Gazete Say\u0131: 31349\u00a0(M\u00fckerrer) Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkan…<\/p>\n

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Gelir Vergisi Genel Tebli\u011fi (Seri No: 313)<\/strong><\/p>\n

Tarih:\u00a0
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Gelir Vergisi Genel Tebli\u011fi (Seri No: 313)<\/h4>\n

29 Aral\u0131k 2020 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 31349\u00a0(M\u00fckerrer)<\/b><\/p>\n

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

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

Ama\u00e7 ve Yasal D\u00fczenlemeler<\/strong><\/p>\n

Ama\u00e7<\/p>\n

MADDE 1 \u2013\u00a0<\/strong>(1) Bu Tebli\u011fin amac\u0131,\u00a031\/12\/1960\u00a0tarihli ve\u00a0193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a><\/strong>\u00a09\/10, 21, 23\/8, 23\/10, 31, 40\/1, 40\/7, 47, 48, 68, m\u00fckerrer 80, 82, 86, 89\/15, 103 ve m\u00fckerrer 121 inci maddelerinde yer alan ve yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan maktu had ve tutarlar, basit usule tabi m\u00fckelleflerde toplu belge d\u00fczenleme uygulamas\u0131 ile 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen bir k\u0131s\u0131m menkul k\u0131ymetlerden 2020 takvim y\u0131l\u0131nda elde edilen menkul sermaye irad\u0131n\u0131n beyan\u0131nda dikkate al\u0131nacak indirim oran\u0131 uygulamas\u0131na ili\u015fkin hususlar\u0131n a\u00e7\u0131klanmas\u0131d\u0131r.<\/p>\n

Yasal d\u00fczenlemeler<\/strong><\/p>\n

MADDE 2 \u2013\u00a0<\/strong>(1) 193 say\u0131l\u0131 Kanunun m\u00fckerrer 121 inci maddesinde;<\/p>\n

\u201c\u2026<\/p>\n

Birinci f\u0131krada yer alan tutar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan tutar\u0131n %5\u2019ini a\u015fmayan kesirler dikkate al\u0131nmaz.\u00a0\u00a0Cumhurba\u015fkan\u0131, birinci f\u0131krada yer alan oran\u0131 ve tutar\u0131 iki kat\u0131na kadar art\u0131rmaya, s\u0131f\u0131ra kadar indirmeye, kanuni oran ve tutar\u0131na getirmeye; Maliye Bakanl\u0131\u011f\u0131, maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.\u201d<\/p>\n

h\u00fckm\u00fc\u00a0yer almaktad\u0131r.<\/p>\n

(2) 193 say\u0131l\u0131 Kanunun m\u00fckerrer 123 \u00fcnc\u00fc maddesinde;<\/p>\n

\u201c\u2026<\/p>\n

Bu Kanunun 9\/10, 19, 21, 23\/8, 23\/10, 31, 40\/1, 40\/7, 47, 48, 68, m\u00fckerrer 80, 82 ve 86\u00a0nc\u0131\u00a0maddeleri ile 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (15) numaral\u0131 bendinde yer alan maktu had ve tutarlar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r.\u00a0Bu \u015fekilde hesaplanan maktu had ve tutarlar\u0131n % 5\u2019ini a\u015fmayan kesirler dikkate al\u0131nmaz. Cumhurba\u015fkan\u0131, bu surette tespit edilen had ve tutarlar\u0131 % 50\u2019sine kadar art\u0131rmaya veya indirmeye yetkilidir.<\/p>\n

Bu Kanunun 103 \u00fcnc\u00fc maddesinde yer alan vergi tarifesinin gelir dilim tutarlar\u0131 hakk\u0131nda, bu maddenin (2) numaral\u0131 f\u0131kras\u0131 uygulan\u0131r.\u201d<\/p>\n

h\u00fckm\u00fc\u00a0yer almaktad\u0131r.<\/p>\n

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

Yeniden De\u011ferleme Oran\u0131nda Art\u0131r\u0131lan Had ve Tutarlar<\/strong><\/p>\n

Yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan had ve tutarlar<\/strong><\/p>\n

MADDE 3 \u2013\u00a0<\/strong>(1) 193 say\u0131l\u0131 Kanunun m\u00fckerrer 123 \u00fcnc\u00fc maddesi h\u00fckm\u00fc uyar\u0131nca, ayn\u0131 Kanunun 9\/10, 21, 23\/8, 23\/10, 31, 40\/1, 40\/7, 47, 48, 68, m\u00fckerrer 80, 82, 86, 89\/15 ve 103 \u00fcnc\u00fc maddelerinde yer alan ve 2020 y\u0131l\u0131nda uygulanan had ve tutarlar\u00a028\/11\/2020\u00a0tarihli ve 31318 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:521) ile 2020 y\u0131l\u0131 i\u00e7in % 9,11 (dokuz virg\u00fcl on bir) olarak tespit edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle belirlenerek 2021 takvim y\u0131l\u0131nda uygulanacak olan had ve tutarlar a\u015fa\u011f\u0131daki \u015fekilde tespit edilmi\u015ftir.<\/p>\n

(2) 2021 takvim y\u0131l\u0131nda uygulanmak \u00fczere 193 say\u0131l\u0131 Kanunun;<\/p>\n

a) 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (10) numaral\u0131 bendinde yer alan, internet ve benzeri elektronik ortamlar \u00fczerinden yap\u0131lan sat\u0131\u015f\u00a0has\u0131lat\u0131\u00a0240.000 TL,<\/p>\n

b) 21 inci maddesinin birinci f\u0131kras\u0131nda yer alan mesken kira gelirleri i\u00e7in uygulanan istisna tutar\u0131 7.000 TL,<\/p>\n

c) 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendinde yer alan, i\u015fverenlerce i\u015fyeri veya i\u015fyerinin m\u00fc\u015ftemilat\u0131 d\u0131\u015f\u0131nda kalan yerlerde hizmet erbab\u0131na yemek verilmek suretiyle sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131 25 TL,<\/p>\n

\u00e7) 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (10) numaral\u0131 bendinde yer alan, i\u015fverenlerce hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelmesi i\u00e7in sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131 13 TL,<\/p>\n

d) 31 inci maddesinin ikinci f\u0131kras\u0131nda yer alan engellilik indirimi tutarlar\u0131;<\/p>\n

\u2013 Birinci derece engelliler i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01.500 TL,<\/p>\n

\u2013 \u0130kinci derece engelliler i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0860 TL,<\/p>\n

\u2013 \u00dc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0380 TL,<\/p>\n

e) 40\u00a0\u0131nc\u0131\u00a0maddenin birinci f\u0131kras\u0131n\u0131n;<\/p>\n

\u2013 (1) numaral\u0131 bendinde yer alan kiralama yoluyla edinilen binek otomobillerinin her birine ili\u015fkin ayl\u0131k kira bedeli 6.000 TL, gider olarak indirim konusu yap\u0131labilecek \u00f6zel t\u00fcketim vergisi ve katma de\u011fer vergisinin toplam tutar\u0131 150.000 TL,<\/p>\n

\u2013 (7) numaral\u0131 bendinde yer alan\u00a0amortisman\u00a0olarak indirim konusu yap\u0131labilecek tutar; \u00f6zel t\u00fcketim vergisi ve katma de\u011fer vergisi hari\u00e7 170.000 TL, vergilerin maliyet bedeline eklendi\u011fi veya binek otomobilin ikinci el olarak iktisap edildi\u011fi hallerde 320.000 TL,<\/p>\n

f) 47\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendinde yer alan y\u0131ll\u0131k kira bedeli toplam\u0131;<\/p>\n

\u2013 B\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 i\u00e7inde 12.000 TL,<\/p>\n

\u2013 Di\u011fer yerlerde 7.600 TL,<\/p>\n

g) 48 inci maddesinin birinci f\u0131kras\u0131nda yer alan hadler;<\/p>\n

\u2013\u00a0\u00a0(1) numaral\u0131 bent i\u00e7in 150.000 TL ve 240.000 TL,<\/p>\n

\u2013\u00a0\u00a0(2) numaral\u0131 bent i\u00e7in 76.000 TL,<\/p>\n

\u2013\u00a0\u00a0(3) numaral\u0131 bent i\u00e7in 150.000 TL,<\/p>\n

\u011f) 68 inci maddenin birinci f\u0131kras\u0131n\u0131n;<\/p>\n

\u2013 (4) numaral\u0131 bendinde yer alan\u00a0amortisman\u00a0olarak indirim konusu yap\u0131labilecek tutar; \u00f6zel t\u00fcketim vergisi ve katma de\u011fer vergisi hari\u00e7 170.000 TL, vergilerin maliyet bedeline eklendi\u011fi veya binek otomobilin ikinci el olarak iktisap edildi\u011fi hallerde 320.000 TL,<\/p>\n

\u2013 (5) numaral\u0131 bendinde yer alan kiralama yoluyla edinilen binek otomobillerinin her birine ili\u015fkin ayl\u0131k kira bedeli 6.000 TL, gider olarak indirim konusu yap\u0131labilecek \u00f6zel t\u00fcketim vergisi ve katma de\u011fer vergisinin toplam tutar\u0131 150.000 TL,<\/p>\n

h) M\u00fckerrer 80 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan de\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131na ili\u015fkin istisna tutar\u0131 19.000 TL,<\/p>\n

\u0131) 82\u00a0nci\u00a0maddesinin ikinci f\u0131kras\u0131nda yer alan ar\u0131zi kazan\u00e7lara ili\u015fkin istisna tutar\u0131 43.000 TL,<\/p>\n

i) 86\u00a0nc\u0131\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinin (d) alt bendinde yer alan\u00a0tevkifata\u00a0ve istisnaya konu olmayan menkul ve gayrimenkul sermaye iratlar\u0131na ili\u015fkin beyanname verme s\u0131n\u0131r\u0131 2.800 TL,<\/p>\n

j) 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (15) numaral\u0131 bendinde yer alan basit usule tabi m\u00fckellefler i\u00e7in kazan\u00e7 indirimi tutar\u0131 14.000 TL,<\/p>\n

olarak\u00a0tespit edilmi\u015ftir.<\/p>\n

(3) 193 say\u0131l\u0131 Kanunun 103 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan gelir vergisine tabi gelirlerin vergilendirilmesinde esas al\u0131nan tarife, 2021 takvim y\u0131l\u0131 gelirlerinin vergilendirilmesinde esas al\u0131nmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir:<\/p>\n\n\n\n\n\n\n\n
24.000 TL\u2019ye kadar<\/td>\n% 15<\/td>\n<\/tr>\n
53.000 TL\u2019nin 24.000 TL\u2019si i\u00e7in 3.600 TL, fazlas\u0131<\/td>\n% 20<\/td>\n<\/tr>\n
130.000 TL\u2019nin 53.000 TL\u2019si i\u00e7in 9.400 TL\u00a0(\u00fccret gelirlerinde 190.000 TL\u2019nin 53.000 TL\u2019si i\u00e7in 9.400 TL), fazlas\u0131<\/td>\n% 27<\/td>\n<\/tr>\n
650.000 TL\u2019nin 130.000 TL\u2019si i\u00e7in 30.190 TL (\u00fccret gelirlerinde 650.000 TL\u2019nin 190.000 TL\u2019si i\u00e7in 46.390 TL), fazlas\u0131<\/td>\n% 35<\/td>\n<\/tr>\n
650.000 TL\u2019den fazlas\u0131n\u0131n 650.000 TL\u2019si i\u00e7in 212.190 TL (\u00fccret gelirlerinde 650.000 TL\u2019den fazlas\u0131n\u0131n 650.000 TL\u2019si i\u00e7in 207.390 TL), fazlas\u0131<\/td>\n% 40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(4) 193 say\u0131l\u0131 Kanunun m\u00fckerrer 121 inci maddesi h\u00fckm\u00fc uyar\u0131nca, an\u0131lan maddenin birinci f\u0131kras\u0131nda yer alan tutar,\u00a01\/1\/2021\u00a0tarihinden itibaren verilmesi gereken y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerinde uygulanmak \u00fczere 1.500.000 TL olarak tespit edilmi\u015ftir.<\/p>\n

\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n

Basit Usulde Vergilendirme ile \u0130lgili Hususlar<\/strong><\/p>\n

Kar hadleri emsallerine g\u00f6re d\u00fc\u015f\u00fck olarak tespit edilmi\u015f bulunan emtia i\u00e7in \u00f6zel hadler<\/strong><\/p>\n

MADDE 4 \u2013\u00a0<\/strong>(1) Milli piyango bileti, akaryak\u0131t, \u015feker ve bunlar gibi kar hadleri emsallerine g\u00f6re d\u00fc\u015f\u00fck olarak tespit edilmi\u015f bulunan emtia i\u00e7in \u00f6zel hadler belirleme yetkisi 193 say\u0131l\u0131 Kanunun 48 inci maddesi ile Maliye Bakanl\u0131\u011f\u0131na verilmi\u015ftir. Bu yetki kullan\u0131larak 2020 y\u0131l\u0131 i\u00e7in\u00a027\/12\/2019\u00a0tarihli ve 30991 ikinci m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No: 310) ile belirlenen tutarlar yeniden art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

(2) Buna g\u00f6re, an\u0131lan maddelerin ticaretini yapanlar\u0131n, 2021 takvim y\u0131l\u0131nda da basit usulden yararlanabilmeleri i\u00e7in al\u0131\u015f, sat\u0131\u015f veya has\u0131latlar\u0131n\u0131n\u00a031\/12\/2020\u00a0tarihi itibar\u0131yla a\u015fa\u011f\u0131da belirtilen hadleri a\u015fmamas\u0131 gerekmektedir:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Emtian\u0131n Cinsi<\/td>\nB\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131 D\u0131\u015f\u0131nda Kalan Yerlerde<\/td>\nB\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131 \u0130\u00e7inde Kalan Yerlerde<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n<\/tr>\n
Y\u0131ll\u0131k Al\u0131m \u00d6l\u00e7\u00fcs\u00fc (TL)<\/td>\nY\u0131ll\u0131k Sat\u0131\u015f \u00d6l\u00e7\u00fcs\u00fc(TL)<\/td>\nY\u0131ll\u0131k Al\u0131m \u00d6l\u00e7\u00fcs\u00fc (TL)<\/td>\nY\u0131ll\u0131k Sat\u0131\u015f \u00d6l\u00e7\u00fcs\u00fc (TL)<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n<\/tr>\n
De\u011ferli\u00a0Ka\u011f\u0131t<\/td>\n250.000<\/td>\n280.000<\/td>\n310.000<\/td>\n360.000<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u015eeker \u2013\u00c7ay<\/td>\n190.000<\/td>\n250.000<\/td>\n240.000<\/td>\n300.000<\/td>\n\u00a0<\/td>\n<\/tr>\n
Milli\u00a0Piy. Bil.,\u00a0Hemen Kazan, S\u00fcper Toto vb.<\/td>\n190.000<\/td>\n250.000<\/td>\n240.000<\/td>\n300.000<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u0130\u00e7ki (Bira ve \u015earap Hari\u00e7) -\u0130spirto\u2013 Sigara\u2013T\u00fct\u00fcn<\/td>\n190.000<\/td>\n250.000<\/td>\n240.000<\/td>\n300.000<\/td>\n\u00a0<\/td>\n<\/tr>\n
Akaryak\u0131t ( LPG hari\u00e7 )<\/td>\n280.000<\/td>\n300.000<\/td>\n360.000<\/td>\n420.000<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(3) Belirtilen bu mallar\u0131n al\u0131m sat\u0131m\u0131 ile u\u011fra\u015fanlar hakk\u0131nda, basit usul\u00fcn \u00f6zel \u015fartlar\u0131 bak\u0131m\u0131ndan yukar\u0131daki hadler dikkate al\u0131nmak suretiyle,\u00a02\/5\/1982\u00a0tarihli ve 17682 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No:136)\u2019ndeki\u00a0hesaplamalar do\u011frultusunda i\u015flem yap\u0131lacakt\u0131r.<\/p>\n

Basit usule tabi m\u00fckelleflerde g\u00fcn sonunda toplu belge d\u00fczenleme uygulamas\u0131<\/strong><\/p>\n

MADDE 5 \u2013\u00a0<\/strong>(1) Basit usulde vergilendirilen m\u00fckelleflerle ilgili\u00a06\/12\/1998\u00a0tarihli ve 23545 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No:215) ile getirilen, belge vermedikleri g\u00fcnl\u00fck has\u0131latlar\u0131 i\u00e7in g\u00fcn sonunda tek bir fatura d\u00fczenlenmesine ili\u015fkin uygulaman\u0131n, 31\/12\/2021 tarihine kadar devam etmesi Vergi Usul Kanununun m\u00fckerrer 257\u00a0nci\u00a0maddesinin Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n

Menkul Sermaye \u0130rad\u0131n\u0131n Beyan\u0131nda \u0130ndirim Oran\u0131 Uygulamas\u0131<\/strong><\/p>\n

2020 takvim y\u0131l\u0131nda elde edilen bir k\u0131s\u0131m menkul sermaye irad\u0131n\u0131n beyan\u0131nda dikkate al\u0131nacak indirim oran\u0131 uygulamas\u0131<\/strong><\/p>\n

MADDE 6 \u2013\u00a0<\/strong>(1) 193 say\u0131l\u0131 Kanunun 76\u00a0nc\u0131\u00a0maddesinin 5281 say\u0131l\u0131 Kanunun 44 \u00fcnc\u00fc maddesiyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan ikinci f\u0131kras\u0131nda, 193 say\u0131l\u0131 Kanunun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (5), (6), (7), (12) ve (14) numaral\u0131 bentlerinde yer alan menkul sermaye iratlar\u0131na (d\u00f6viz cinsinden a\u00e7\u0131lan hesaplara \u00f6denen faiz ve k\u00e2r paylar\u0131, d\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilenler hari\u00e7) f\u0131krada belirtilen indirim oran\u0131n\u0131n uygulanmas\u0131 suretiyle bulunacak k\u0131sm\u0131n, bu iratlar\u0131n beyan\u0131 s\u0131ras\u0131nda indirim olarak dikkate al\u0131naca\u011f\u0131 belirtilmi\u015fti.<\/p>\n

(2) 193 say\u0131l\u0131 Kanunun indirim oran\u0131 uygulamas\u0131na y\u00f6nelik 76\u00a0nc\u0131\u00a0maddesinin ikinci f\u0131kras\u0131\u00a01\/1\/2006\u00a0tarihinden itibaren elde edilen gelirlere uygulanmak \u00fczere 5281 say\u0131l\u0131 Kanunla y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmakla birlikte, an\u0131lan Kanunun ge\u00e7ici 67\u00a0nci\u00a0maddesinin dokuzuncu f\u0131kras\u0131 h\u00fckm\u00fc gere\u011fince 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen her nevi tahvil ve Hazine bonolar\u0131ndan elde edilen gelirlerin vergilendirilmesinde 31\/12\/2005 tarihinde y\u00fcr\u00fcrl\u00fckte olan h\u00fck\u00fcmler esas al\u0131naca\u011f\u0131ndan, indirim oran\u0131 uygulamas\u0131 bahsi ge\u00e7en menkul k\u0131ymet gelirleri i\u00e7in devam etmektedir.<\/p>\n

(3) \u0130ndirim oran\u0131; 213 say\u0131l\u0131 Kanuna g\u00f6re o y\u0131l i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131n\u0131n, ayn\u0131 d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131na b\u00f6l\u00fcnmesi suretiyle tespit edilmekte olup 213 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re 2020 y\u0131l\u0131 i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131 %9,11\u2019dir.\u00a0Bu d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131 ise % 10,70\u2019tir. Buna g\u00f6re, 2020 y\u0131l\u0131nda elde edilen bir k\u0131s\u0131m menkul sermaye irad\u0131n\u0131n beyan\u0131nda uygulanacak indirim oran\u0131 (%9,11 \/ %10,70 =) % 85,1 olmaktad\u0131r.<\/p>\n

(4) Bu kapsamda,\u00a01\/1\/2006\u00a0tarihinden \u00f6nce ihra\u00e7 edilmi\u015f olan ve 193 say\u0131l\u0131 Kanunun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendinde say\u0131lan her nevi tahvil ve Hazine bonosu faizleri ile Toplu Konut \u0130daresi ve \u00d6zelle\u015ftirme \u0130daresince \u00e7\u0131kar\u0131lan menkul k\u0131ymetlerden 2020 takvim y\u0131l\u0131nda elde edilen menkul sermaye iratlar\u0131 indirim oran\u0131 uygulanmak suretiyle beyan edilecektir.<\/p>\n

(5) D\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilen menkul sermaye iratlar\u0131n\u0131n ve ticari i\u015fletmelere\u00a0dahil\u00a0kazan\u00e7 ve iratlar\u0131n beyan\u0131nda indirim oran\u0131 uygulanmamaktad\u0131r.<\/p>\n

(6) 193 say\u0131l\u0131 Kanunun ge\u00e7ici 67\u00a0nci\u00a0maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca, an\u0131lan Kanunun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (7), (12) ve (14) numaral\u0131 bentlerinde yaz\u0131l\u0131 menkul sermaye iratlar\u0131 1\/1\/2006 tarihinden itibaren nihai\u00a0olarak\u00a0\u00a0tevkifat\u00a0yoluyla vergilendirilmekte olup bu gelirlerin beyan\u0131 ve bu gelirlere indirim oran\u0131 uygulanmas\u0131 s\u00f6z konusu de\u011fildir.<\/p>\n

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

MADDE 7 \u2013\u00a0<\/strong>(1) Bu Tebli\u011f\u00a01\/1\/2021\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

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

MADDE 8 \u2013\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":"

Gelir Vergisi Genel Tebli\u011fi (Seri No: 313) 29 Aral\u0131k 2020 Tarihli Resmi Gazete Say\u0131: 31349\u00a0(M\u00fckerrer) Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkan…  <\/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-15172","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15172","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=15172"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15172\/revisions"}],"predecessor-version":[{"id":15173,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15172\/revisions\/15173"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}