{"id":3833,"date":"2012-05-18T03:44:49","date_gmt":"2012-05-18T03:44:49","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=3833"},"modified":"2012-05-18T03:44:49","modified_gmt":"2012-05-18T03:44:49","slug":"193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesi-ile-5520-sayili-kurumlar-vergisi-kanununun-15-inci-ve-30-uncu-maddelerinde-yer-alan-bazi-tevkifat-nispetleri-hakkindaki-kararda-degisiklik-yapi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2012\/05\/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesi-ile-5520-sayili-kurumlar-vergisi-kanununun-15-inci-ve-30-uncu-maddelerinde-yer-alan-bazi-tevkifat-nispetleri-hakkindaki-kararda-degisiklik-yapi\/","title":{"rendered":"193 Say\u0131l\u0131 Gelir Vergisi Kanununun Ge\u00e7ici 67 nci Maddesi \u0130le 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanununun 15 inci ve 30 uncu Maddelerinde Yer Alan Baz\u0131 Tevkifat Nispetleri Hakk\u0131ndaki Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (BKK 2012\/3141)"},"content":{"rendered":"

\"\"<\/a>(1), (2) ve (3) numaral\u0131 f\u0131kralard ayer alan oran; hisse senetlerine ve…<\/span><\/p>\n

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18 May\u0131s 2012 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: <\/span>28296<\/span><\/p>\n

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Karar <\/span><\/strong>Say\u0131s\u0131 : 2012<\/span><\/strong>\/3141<\/span><\/strong><\/p>\n

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193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/span><\/a> ge\u00e7ici 67 <\/span>nci<\/span> maddesi ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun<\/span><\/a> 15 inci ve 30 uncu maddelerinde yer alan baz\u0131 <\/span>tevkifat<\/span> nispetleri hakk\u0131ndaki <\/span>22\/7\/2006<\/span> tarihli ve 2006\/10731 say\u0131l\u0131 Kararnamenin<\/span><\/a> eki Kararda de\u011fi\u015fiklik yap\u0131lmas\u0131na ili\u015fkin ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Maliye Bakanl\u0131\u011f\u0131n\u0131n 25\/4\/2012 tarihli ve 467 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, 193 say\u0131l\u0131 Gelir Vergisi Kanununun ge\u00e7ici 67 <\/span>nci<\/span> maddesine g\u00f6re, Bakanlar Kurulu\u2019nca 27\/4\/2012 tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

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Abdullah G\u00dcL<\/span><\/strong><\/p>\n

CUMHURBA\u015eKANI<\/span><\/p>\n

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27\/4\/2012<\/strong><\/span> TAR\u0130HL\u0130 VE 2012\/3141 SAYILI<\/strong><\/span><\/p>\n

KARARNAMEN\u0130N EK\u0130<\/strong><\/span><\/p>\n

KARAR<\/strong><\/span><\/p>\n

\u00a0<\/span><\/strong><\/p>\n

MADDE 1<\/strong> \u2013 <\/span>22\/7\/2006<\/span> tarihli ve 2006\/10731 say\u0131l\u0131 Kararnamenin eki Karar\u0131n 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin (1) numaral\u0131 alt bendi ile (\u00e7) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201c1) (1), (2) ve (3) numaral\u0131 f\u0131kralarda yer alan oran; hisse senetlerine ve hisse senedi endekslerine dayal\u0131 olarak yap\u0131lan vadeli i\u015flem ve <\/span>opsiyon<\/span> s\u00f6zle\u015fmeleri, \u0130stanbul Menkul K\u0131ymetler Borsas\u0131nda i\u015flem g\u00f6ren arac\u0131 kurulu\u015f <\/span>varantlar\u0131<\/span> dahil olmak \u00fczere hisse senetleri (menkul k\u0131ymetler yat\u0131r\u0131m ortakl\u0131klar\u0131 hisse senetleri hari\u00e7) ve hisse senedi yo\u011fun fonlar\u0131n kat\u0131lma belgelerinden elde edilen kazan\u00e7lar i\u00e7in % 0,\u201d<\/span><\/p>\n

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\u201c\u00e7) (11) numaral\u0131 f\u0131krada yer alan oran; hisse senetlerine ve hisse senedi endekslerine dayal\u0131 olarak yap\u0131lan vadeli i\u015flem ve <\/span>opsiyon<\/span> s\u00f6zle\u015fmeleri, \u0130stanbul Menkul K\u0131ymetler Borsas\u0131nda i\u015flem g\u00f6ren arac\u0131 kurulu\u015f <\/span>varantlar\u0131<\/span>dahil olmak \u00fczere hisse senetleri (menkul k\u0131ymetler yat\u0131r\u0131m ortakl\u0131klar\u0131 hisse senetleri hari\u00e7) ve hisse senedi yo\u011fun fonlar\u0131n kat\u0131lma belgelerinden elde edilen kazan\u00e7lar i\u00e7in % 0, di\u011fer kazan\u00e7lar i\u00e7in % 10.\u201d<\/span><\/p>\n

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MADDE 2<\/strong> \u2013 <\/span>Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

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MADDE 3<\/strong> \u2013 <\/span>Bu Karar h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n

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\u00a0<\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Bakanlar Kurulu Karar\u0131n\u0131n Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazetenin<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Tarihi<\/span><\/strong><\/p>\n<\/td>\n

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Say\u0131s\u0131<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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23\/7\/2006<\/span><\/p>\n<\/td>\n

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26237<\/span><\/p>\n<\/td>\n<\/tr>\n

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Bakanlar Kurulu Karar\u0131nda De\u011fi\u015fiklik Yapan D\u00fczenlemelerin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazetenin<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Tarihi<\/span><\/strong><\/p>\n<\/td>\n

\n

Say\u0131s\u0131<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1-<\/span><\/p>\n<\/td>\n

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13\/11\/2008<\/span><\/p>\n<\/td>\n

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27053<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2-<\/span><\/p>\n<\/td>\n

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3\/2\/2009<\/span><\/p>\n<\/td>\n

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27130<\/span><\/p>\n<\/td>\n<\/tr>\n

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3-<\/span><\/p>\n<\/td>\n

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30\/9\/2010<\/span><\/p>\n<\/td>\n

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27715<\/span><\/p>\n<\/td>\n<\/tr>\n

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4-<\/span><\/p>\n<\/td>\n

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29\/12\/2010<\/span><\/p>\n<\/td>\n

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27800<\/span><\/p>\n<\/td>\n<\/tr>\n

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5-<\/span><\/p>\n<\/td>\n

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29\/6\/2011<\/span><\/p>\n<\/td>\n

\n

27979<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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

(1), (2) ve (3) numaral\u0131 f\u0131kralard ayer alan oran; hisse senetlerine ve…  <\/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-3833","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3833","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=3833"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3833\/revisions"}],"predecessor-version":[{"id":3834,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3833\/revisions\/3834"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=3833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=3833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=3833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}