{"id":15853,"date":"2021-06-02T09:14:11","date_gmt":"2021-06-02T09:14:11","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15853"},"modified":"2021-06-02T09:14:11","modified_gmt":"2021-06-02T09:14:11","slug":"193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-hakkindaki-ekli-kararin-yururluge-konulmasi-hakkinda-karar-karar-sayisi-4027","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/06\/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-hakkindaki-ekli-kararin-yururluge-konulmasi-hakkinda-karar-karar-sayisi-4027\/","title":{"rendered":"193 Say\u0131l\u0131 Gelir Vergisi Kanununun Ge\u00e7ici 67 nci Maddesinde Yer Alan Tevkifat Oranlar\u0131 Hakk\u0131ndaki Ekli Karar\u0131n Y\u00fcr\u00fcrl\u00fc\u011fe Konulmas\u0131 Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 4027)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2010\/12\/ticari-kazanc-kurum-kazanci-serbest-meslek-kazanci-rehberleri-2010\/gib\/\" rel=\"attachment wp-att-1139\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>GVK Ge\u00e7ici 67 Tevkifat Oranlar\u0131 (Karar Say\u0131s\u0131: 4027) 01 Haziran 2021 Tarihli Resmi Gazete Say\u0131: 31498 (M\u00fckerrer) Karar Say\u0131s\u0131: 4027 193 say\u0131l\u0131 Gelir V&#8230;\u00a0<\/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\u0131ndaki Ekli Karar\u0131n Y\u00fcr\u00fcrl\u00fc\u011fe Konulmas\u0131 Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 4027)<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2021-06-01T16:41:16+03:00\">1 Haziran 2021 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>GVK Ge\u00e7ici 67 Tevkifat Oranlar\u0131 (Karar Say\u0131s\u0131: 4027)<\/h4>\n<p>01 Haziran 2021 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 31498 (M\u00fckerrer)<\/p>\n<p>Karar Say\u0131s\u0131: 4027<\/p>\n<p><strong><a href=\"https:\/\/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 tevkilat 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>1 Haziran 2021<\/p>\n<p>Recep Tayyip ERDO\u011eAN<\/p>\n<p>CUMHURBA\u015eKANI<\/p>\n<p>&nbsp;<\/p>\n<p>1\/6\/2021 TAR\u0130HL\u0130 VE 4027 SAYILI CUMHURBA\u015eKANI KARARININ EK\u0130 KARAR<\/p>\n<p>MADDE 1- 22\/7\/2006 tarihli ve\u00a0<strong><a href=\"https:\/\/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 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n<\/a><\/strong>\u00a0eki Karar\u0131n ge\u00e7ici 2 nci maddesindeki \u201c31\/5\/2021\u201d ibareleri \u201c31\/7\/2021\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>MADDE 2- Ayn\u0131 Karar\u0131n ge\u00e7ici 3 \u00fcnc\u00fc maddesindeki \u201c31\/5\/2021\u201d ibareleri \u201c31\/7\/2021\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>MADDE 3- Bu Karar\u0131n;<\/p>\n<p>a) 1 inci maddesi, 1\/6\/2021 tarihinden itibaren a\u00e7\u0131lan veya vadesi yenilenen hesaplara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>b) 2 nci maddesi, 1\/6\/2021 tarihinden itibaren iktisap edilen bankalar taraf\u0131ndan ihra\u00e7 edilen tahvil ve bonolardan elde edilen gelir ve kazan\u00e7lar ile fon kullan\u0131c\u0131s\u0131n\u0131n bu bankalar oldu\u011fu varl\u0131k kiralama \u015firketleri taraf\u0131ndan ihra\u00e7 edilen kira sertifikalar\u0131ndan elde edilen gelir ve kazan\u00e7lar ile bu Karar\u0131n yay\u0131m\u0131 tarihinden itibaren iktisap edilen yat\u0131r\u0131m fonlar\u0131ndan elde edilen gelir ve kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>c) Di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde<\/p>\n<p>y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p>MADDE 4- Bu Karar h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>GVK Ge\u00e7ici 67 Tevkifat Oranlar\u0131 (Karar Say\u0131s\u0131: 4027) 01 Haziran 2021 Tarihli Resmi Gazete Say\u0131: 31498 (M\u00fckerrer) Karar Say\u0131s\u0131: 4027 193 say\u0131l\u0131 Gelir V&#8230;\u00a0 &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-15853","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15853","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=15853"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15853\/revisions"}],"predecessor-version":[{"id":15854,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15853\/revisions\/15854"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}