Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, ge\u00e7ti\u011fimiz haftalarda yasala\u015fan Varl\u0131k Bar\u0131\u015f\u0131 uygulamas\u0131n\u0131n i\u015fleyi\u015fine a\u00e7\u0131kl\u0131k getirdi. \u0130\u015fte ayr\u0131nt\u0131lar…<\/b><\/p>\n
Resmi Gazete\u2019nin bug\u00fcnk\u00fc say\u0131s\u0131nda, Baz\u0131 Varl\u0131klar\u0131n Ekonomiye Kazand\u0131r\u0131lmas\u0131 Hakk\u0131nda Genel Tebli\u011f yay\u0131mland\u0131. Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan tebli\u011fde yeni Varl\u0131k Bar\u0131\u015f\u0131 d\u00fczenlemesinin ayr\u0131nt\u0131lar\u0131 aktar\u0131ld\u0131.<\/p>\n
Ge\u00e7ti\u011fimiz haftalarda TBMM\u2019de yasala\u015fan Varl\u0131k Bar\u0131\u015f\u0131 d\u00fczenlemesi ile yurt d\u0131\u015f\u0131 ve yurt i\u00e7i varl\u0131klar\u0131n bildirim ve beyanla kayda al\u0131nmas\u0131 imkan\u0131 getirilmi\u015fti. D\u00fczenlemeden yararlanmak i\u00e7in son g\u00fcn 31 Mart 2023 olarak belirlendi.<\/p>\n
Buna g\u00f6re ger\u00e7ek ve t\u00fczel ki\u015filer, kurumlar vergisi kanununa eklenen ilgili h\u00fck\u00fcmlere paralel olarak yurt d\u0131\u015f\u0131 ve yurt i\u00e7i Varl\u0131k Bar\u0131\u015f\u0131 uygulamas\u0131ndan 31 Mart 2023\u2019e kadar T\u00fcrkiye\u2019deki banka veya arac\u0131 kurumlara bildirim veya beyanda bulunmak suretiyle yararlanabilecekler. Bu varl\u0131klara ili\u015fkin olarak vergi dairelerine herhangi bir beyanda bulunulmayacak. Bildirimler, yetkili k\u0131l\u0131nm\u0131\u015f vekiller veya kanuni temsilciler taraf\u0131ndan da yap\u0131labilecek.<\/p>\n
BU TAR\u0130HLERE D\u0130KKAT<\/b><\/p>\n
Tebli\u011fe g\u00f6re bankalar, kendilerine bildirilen varl\u0131klara ili\u015fkin olarak bu varl\u0131klar\u0131n de\u011feri \u00fczerinden 30 Eyl\u00fcl 2022 tarihine kadar yap\u0131lan bildirimler i\u00e7in y\u00fczde 1, 1 Ekim 2022 tarihi ila 31 Aral\u0131k 2022 tarihi aras\u0131nda yap\u0131lan bildirimler i\u00e7in y\u00fczde 2, 31 Mart 2023 tarihine kadar yap\u0131lan bildirimler i\u00e7in y\u00fczde 3 oran\u0131nda vergiyi pe\u015fin olarak tahsil edecek. Ayr\u0131ca bildirimi izleyen ay\u0131n on be\u015finci g\u00fcn\u00fc ak\u015fam\u0131na kadar vergi sorumlusu s\u0131fat\u0131yla ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine \u00f6denecek.<\/p>\n
Buna g\u00f6re, 2022 A\u011fustos ay\u0131nda 5 milyon TL kar\u015f\u0131l\u0131\u011f\u0131 d\u00f6viz bildiriminde bulunan ger\u00e7ek bir ki\u015finin, ayn\u0131 ay i\u00e7erisinde bildirdi\u011fi tutar\u0131 2,5 milyon TL’ye d\u00fc\u015f\u00fcrmek ya da 7,5 milyon TL’ye \u00e7\u0131karmak istemesi halinde ilk bildirimine ili\u015fkin d\u00fczeltme bildirimi vermesi gerekecek.<\/p>\n
Y\u00dcZDE 0 VERG\u0130<\/b><\/p>\n
Bildirim s\u00fcresi sona erdikten sonra bildirimlere ili\u015fkin yap\u0131lan d\u00fczeltme talepleri dikkate al\u0131nmayacak. 31 Mart 2023 tarihine kadar yap\u0131lan bildirimlerin bu tarihten sonra d\u00fczeltilmesi m\u00fcmk\u00fcn olmayacak.<\/p>\n
Yurt d\u0131\u015f\u0131nda bulunan ve madde kapsam\u0131nda bildirime konu edilen varl\u0131klar\u0131n, T\u00fcrkiye\u2019deki banka ya da arac\u0131 kurumlardaki hesaplara transfer edildi\u011fi veya yurt d\u0131\u015f\u0131ndan getirilerek bu hesaplara yat\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren en az bir y\u0131l s\u00fcreyle bu hesaplarda tutulmas\u0131 halinde, bildirilen varl\u0131klar\u0131n de\u011feri \u00fczerinden madde kapsam\u0131nda uygulanmas\u0131 gereken vergi oran\u0131 y\u00fczde 0 olarak dikkate al\u0131nacak.<\/p>\n
VARLIKLARIN 3 AY \u0130\u00c7\u0130NDE \u00dcLKEYE GET\u0130R\u0130LMES\u0130 GEREK\u0130YOR<\/b><\/p>\n
Bildirime konu varl\u0131klar\u0131n; bildirimin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren \u00fc\u00e7 ay i\u00e7inde T\u00fcrkiye\u2019ye getirilmesi yada transfer edilmesi, tarh edilen verginin s\u00fcresinde \u00f6denmesi, varl\u0131klar\u0131n defter tutan m\u00fckelleflerce kanuni defterlere kaydedilmesi ve bu k\u0131ymetler i\u00e7in pasifte \u00f6zel fon hesab\u0131 a\u00e7\u0131lmas\u0131, bu fon hesab\u0131n\u0131n ve varl\u0131klar\u0131n 2 y\u0131ldan \u00f6nce i\u015fletmeden \u00e7ekilmemesi ve fon hesab\u0131n\u0131n sermayeye ilave d\u0131\u015f\u0131nda ba\u015fka bir ama\u00e7la kullan\u0131lmamas\u0131 halinde beyana konu tutarlara ili\u015fkin hi\u00e7bir suretle vergi incelemesi ve tarhiyat\u0131 yap\u0131lmayacak.<\/p>\n
\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, ge\u00e7ti\u011fimiz haftalarda yasala\u015fan Varl\u0131k Bar\u0131\u015f\u0131 uygulamas\u0131n\u0131n i\u015fleyi\u015fine a\u00e7\u0131kl\u0131k getirdi. \u0130\u015fte …<\/p>\n","protected":false},"author":1,"featured_media":21271,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[5116,191,371,50,607],"class_list":["post-21270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-bildirim","tag-tarihi","tag-varlik","tag-vergi","tag-yurt"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/21270","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=21270"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/21270\/revisions"}],"predecessor-version":[{"id":21272,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/21270\/revisions\/21272"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/21271"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=21270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}