{"id":19469,"date":"2026-01-26T11:26:27","date_gmt":"2026-01-26T11:26:27","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19469"},"modified":"2026-01-26T11:26:38","modified_gmt":"2026-01-26T11:26:38","slug":"bireysel-emeklilik-sisteminden-10-yillik-sure-dolmadan-cikilmasi-durumunda-tevkifat-yapilip-yapilmayacagi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2026\/01\/bireysel-emeklilik-sisteminden-10-yillik-sure-dolmadan-cikilmasi-durumunda-tevkifat-yapilip-yapilmayacagi\/","title":{"rendered":"Bireysel Emeklilik Sisteminden 10 Y\u0131ll\u0131k S\u00fcre Dolmadan \u00c7\u0131k\u0131lmas\u0131 Durumunda Tevkifat Yap\u0131l\u0131p Yap\u0131lmayaca\u011f\u0131"},"content":{"rendered":"

\"\"<\/a>T.C. GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI \u0130stanbul Defterdarl\u0131\u011f\u0131 Gelir Kanunlar\u0131 Gelir ve Kurumlar Vergileri Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131: E-62030549-120-808763 Tarih: 30…<\/p>\n

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Bireysel Emeklilik Sisteminden 10 Y\u0131ll\u0131k S\u00fcre Dolmadan \u00c7\u0131k\u0131lmas\u0131 Durumunda Tevkifat Yap\u0131l\u0131p Yap\u0131lmayaca\u011f\u0131<\/strong><\/p>\n

Tarih:\u00a0
\n
\n

T.C.<\/p>\n

GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI<\/p>\n

\u0130stanbul Defterdarl\u0131\u011f\u0131<\/p>\n

Gelir Kanunlar\u0131 Gelir ve Kurumlar Vergileri Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/p>\n

Say\u0131: E-62030549-120-808763<\/p>\n

Tarih: 30.06.2025<\/p>\n

Konu:<\/strong>\u00a0Bireysel emeklilik sisteminden 10 y\u0131ll\u0131k s\u00fcre dolmadan \u00e7\u0131k\u0131lmas\u0131 durumunda tevkifat yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131<\/p>\n

\u0130lgi: 12.06.2024 tarihli 2724143 say\u0131l\u0131 \u00f6zelge talep formu.<\/p>\n

\u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunuzun incelenmesinden; bireysel emeklilik istemine ilk olarak 31\/3\/2006 tarihinde d\u00fczenlenmi\u015f olan bireysel emeklilik s\u00f6zle\u015fmesi ile d\u00e2hil\u00a0oldu\u011funuz,\u00a0buna ek olarak 2015 ile 2018 y\u0131llar\u0131nda d\u00fczenlenmi\u015f farkl\u0131 s\u00f6zle\u015fmelerinizin de bulundu\u011fu, 2018 y\u0131l\u0131nda d\u00fczenlenmi\u015f olan bireysel emeklilik s\u00f6zle\u015fmesini iptal ettirmek istedi\u011finiz ancak iptal nedeniyle elde edece\u011finiz irat tutar\u0131na uygulanacak tevkifat oran\u0131n\u0131n\u00a0belirlenmesinde dikkate al\u0131nacak s\u00fcrenin tespitinde, sisteme ilk giri\u015f tarihinizin mi yoksa ilgili s\u00f6zle\u015fmenin ba\u015flang\u0131\u00e7 tarihinin mi dikkate al\u0131naca\u011f\u0131 hususunda teredd\u00fct h\u00e2s\u0131l oldu\u011fu anla\u015f\u0131lm\u0131\u015f olup konuya ili\u015fkin Ba\u015fkanl\u0131\u011f\u0131m\u0131z g\u00f6r\u00fc\u015f\u00fcne a\u015fa\u011f\u0131da yer verilmi\u015ftir.<\/p>\n

193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a><\/strong>\u00a0\u201cTarifi\u201d<\/em>\u00a0ba\u015fl\u0131kl\u0131 75 inci maddesinde;<\/p>\n

<\/p>\n
\u00a0<\/div>\n

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

\u201cSahibinin ticari, zirai veya mesleki faaliyeti d\u0131\u015f\u0131nda nakdi sermaye veya para ile temsil edilen de\u011ferlerden m\u00fcte\u015fekk\u00fcl sermaye dolay\u0131s\u0131yla elde etti\u011fi kar pay\u0131, faiz, kira ve benzeri iratlar menkul sermaye irad\u0131d\u0131r.<\/em><\/p>\n

Kayna\u011f\u0131 ne olursa olsun a\u015fa\u011f\u0131da yaz\u0131l\u0131 iratlar menkul sermaye irad\u0131 say\u0131l\u0131r:<\/em><\/p>\n

\u2026<\/em><\/p>\n

16. \u201cBireysel emeklilik sisteminden;<\/em><\/p>\n

a) On y\u0131ldan az s\u00fcreyle katk\u0131 pay\u0131 \u00f6deyerek ayr\u0131lanlar ile bu s\u00fcre i\u00e7inde k\u0131smen \u00f6deme alanlara yap\u0131lan \u00f6demelerin i\u00e7erdi\u011fi irat tutar\u0131 (28\/3\/2001 tarihli ve\u00a04632 say\u0131l\u0131 Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanunu<\/a>\u00a0kapsam\u0131nda bireysel emeklilik hesab\u0131na yap\u0131lan Devlet katk\u0131lar\u0131n\u0131n \u00f6demeye konu olan k\u0131s\u0131mlar\u0131na isabet eden irat tutar\u0131 dahil.),<\/em><\/p>\n

b) On y\u0131l s\u00fcreyle katk\u0131 pay\u0131 \u00f6demi\u015f olmakla birlikte emeklilik hakk\u0131 kazanmadan ayr\u0131lanlar ile bu s\u00fcre i\u00e7inde k\u0131smen \u00f6deme alanlara yap\u0131lan \u00f6demelerin i\u00e7erdi\u011fi irat tutar\u0131 (4632 say\u0131l\u0131 Kanun kapsam\u0131nda bireysel emeklilik hesab\u0131na yap\u0131lan Devlet katk\u0131lar\u0131n\u0131n \u00f6demeye konu olan k\u0131s\u0131mlar\u0131na isabet eden irat tutar\u0131 dahil.),<\/em><\/p>\n

<\/p>\n
c) Emeklilik hakk\u0131 kazananlar ile bu sistemden vefat, maluliyet veya tasfiye gibi zorunlu nedenlerle ayr\u0131lanlara yap\u0131lan \u00f6demelerin i\u00e7erdi\u011fi irat tutar\u0131 (4632 say\u0131l\u0131 Kanun kapsam\u0131nda bireysel emeklilik hesab\u0131na yap\u0131lan Devlet katk\u0131lar\u0131n\u0131n \u00f6demeye konu olan k\u0131s\u0131mlar\u0131na isabet eden irat tutar\u0131 dahil.).\u201d<\/em><\/div>\n

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

\u00a0\u00a0<\/em>h\u00fck\u00fcmlerine yer verilmi\u015ftir.<\/p>\n

Ayn\u0131 Kanunun\u00a0\u201cVergi Tevkifat\u0131\u201d<\/em>\u00a0ba\u015fl\u0131kl\u0131 94 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (16) numaral\u0131 bendinde ise 75 inci maddenin ikinci f\u0131kras\u0131n\u0131n (16) numaral\u0131 bendinde yer alan menkul sermaye iratlar\u0131ndan vergi tevkifat\u0131 yap\u0131laca\u011f\u0131 belirtilmi\u015f olup s\u00f6z konusu tevkifat oran\u0131, Bakanlar Kurulunun 12\/1\/2009 tarihli ve 2009\/14592 say\u0131l\u0131 Kararnamesinin eki Kararda de\u011fi\u015fiklik yapan 6\/9\/2012 tarihli ve\u00a02012\/3571<\/a><\/strong>\u00a0say\u0131l\u0131 Karar\u0131 ile;<\/p>\n

\u2013 On y\u0131ldan az s\u00fcreyle katk\u0131 pay\u0131 \u00f6deyerek ayr\u0131lanlar ile bu s\u00fcre i\u00e7inde k\u0131smen \u00f6deme alanlara yap\u0131lan \u00f6demelerin i\u00e7erdi\u011fi irat tutar\u0131 i\u00e7in\u00a0\u00a0%15,<\/p>\n

\u2013 On y\u0131l s\u00fcreyle katk\u0131 pay\u0131 \u00f6demi\u015f olmakla birlikte emeklilik hakk\u0131 kazanmadan ayr\u0131lanlar ile bu s\u00fcre i\u00e7inde k\u0131smen \u00f6deme alanlara yap\u0131lan \u00f6demelerin i\u00e7erdi\u011fi irat tutar\u0131 i\u00e7in %10,<\/p>\n

\u2013 Emeklilik hakk\u0131 kazananlar ile bu sistemden vefat, maluliyet veya tasfiye gibi zorunlu nedenlerle ayr\u0131lanlara yap\u0131lan \u00f6demelerin i\u00e7erdi\u011fi irat tutar\u0131 i\u00e7in\u00a0 ise %5<\/p>\n

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

Yukar\u0131da yer alan h\u00fck\u00fcm ve a\u00e7\u0131klamalara g\u00f6re, bireysel emeklilik s\u00f6zle\u015fmelerinin sonland\u0131r\u0131lmas\u0131 durumunda ilgili emeklilik \u015firketi taraf\u0131ndan yap\u0131lacak toplu \u00f6demenin i\u00e7erdi\u011fi irat tutar\u0131na uygulanacak tevkifat oran\u0131n\u0131n tespitinde, s\u00f6zle\u015fme sahibinin ne kadar s\u00fcreyle sistemde katk\u0131 pay\u0131 \u00f6demi\u015f oldu\u011fu, emeklilik hakk\u0131 kazan\u0131p kazanmad\u0131\u011f\u0131 ve sistemden\u00a0vefat, maluliyet veya tasfiye gibi zorunlu nedenlerle ayr\u0131l\u0131p ayr\u0131lmad\u0131\u011f\u0131\u00a0\u00f6nem arz etmekte olup bu hususlar\u0131n her bir emeklilik s\u00f6zle\u015fmesi i\u00e7in ayr\u0131 ayr\u0131 de\u011ferlendirilmesi gerekti\u011fi tabiidir.<\/p>\n

Buna g\u00f6re, 2018 y\u0131l\u0131nda akdedilmi\u015f olan bireysel emeklilik s\u00f6zle\u015fmenizin sonland\u0131r\u0131lmas\u0131 durumunda sonland\u0131rma tarihi itibar\u0131yla s\u00f6z konusu poli\u00e7e kapsam\u0131nda on y\u0131ldan az s\u00fcreyle\u00a0katk\u0131 pay\u0131 \u00f6demi\u015f oldu\u011funuzdan, ilgili emeklilik \u015firketi taraf\u0131ndan taraf\u0131n\u0131za yap\u0131lacak toplu \u00f6demenin i\u00e7erdi\u011fi irat tutar\u0131 \u00fczerinden Gelir Vergisi Kanununun 94 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (16) numaral\u0131 bendinin (a) alt bendi uyar\u0131nca %15 oran\u0131nda tevkifat yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

Bilgi edinilmesini rica ederim.<\/p>\n

(*<\/strong>)\u00a0\u00a0\u00a0\u00a0 Bu \u00d6zelge\u00a0213 say\u0131l\u0131 Vergi Usul Kanununun<\/a><\/strong>\u00a0413.maddesine dayan\u0131larak verilmi\u015ftir.<\/p>\n

(**<\/strong>)\u00a0\u00a0 \u0130nceleme, yarg\u0131 ya da uzla\u015fmada oldu\u011fu halde bu konuya ili\u015fkin olarak yanl\u0131\u015f bilgi verilmi\u015f ise bu \u00f6zelge ge\u00e7ersizdir.<\/p>\n

<\/p>\n
(***) Talebiniz \u00fczerine tayin edilmi\u015f olan bu \u00f6zelgeye uygun i\u015flem yapman\u0131z h\u00e2linde, bu fiilleriniz dolay\u0131s\u0131yla vergi tarh edilmesi icap ederse, taraf\u0131n\u0131za vergi cezas\u0131 kesilmeyecek ve tarh edilen vergi i\u00e7in gecikme faizi hesaplanmayacakt\u0131r.<\/div>\n

<\/ins><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

T.C. GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI \u0130stanbul Defterdarl\u0131\u011f\u0131 Gelir Kanunlar\u0131 Gelir ve Kurumlar Vergileri Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131: E-62030549-120-808763 Tarih: 30…  <\/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-19469","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19469","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=19469"}],"version-history":[{"count":2,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19469\/revisions"}],"predecessor-version":[{"id":19471,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19469\/revisions\/19471"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}