Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, yurt d\u0131\u015f\u0131nda bulunan varl\u0131klar\u0131n T\u00fcrkiye’ye getirilece\u011fi “varl\u0131k bar\u0131\u015f\u0131” uygulamas\u0131n\u0131n nas\u0131l i\u015fleyece\u011fini a\u00e7\u0131klad\u0131. Resmi Gazete’de yay\u0131mlanan genel tebli\u011fe g\u00f6re, yurt d\u0131\u015f\u0131ndaki para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye ara\u00e7lar\u0131n\u0131n T\u00fcrkiye’ye getirilmesi ile i\u015fletme kay\u0131tlar\u0131nda yer almayan varl\u0131klar\u0131n kaydedilmesi i\u00e7in gerekli bildirim s\u00fcre\u00e7leri belirlendi.<\/p>\n
Yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n 31 Temmuz 2027’ye kadar T\u00fcrkiye’deki banka veya arac\u0131 kurumlara bildirilmesi m\u00fcmk\u00fcn olacak. Bu bildirimler, ger\u00e7ek ve t\u00fczel ki\u015filer taraf\u0131ndan yap\u0131labilece\u011fi gibi, yetkili vekiller veya kanuni temsilciler arac\u0131l\u0131\u011f\u0131yla da ger\u00e7ekle\u015ftirilebilecek.<\/p>\n
Banka ve arac\u0131 kurumlar, kendilerine bildirilen varl\u0131klar i\u00e7in bildirimi yapan ki\u015fiden %5 oran\u0131nda pe\u015fin vergi tahsil edecek. Bu vergi, bildirimin yap\u0131ld\u0131\u011f\u0131 ay\u0131 takip eden ay\u0131n 15\u2019ine kadar beyan edilecek. Ayr\u0131ca, belirli \u015fartlar\u0131n sa\u011flanmas\u0131 durumunda indirimli vergi uygulanmas\u0131 s\u00f6z konusu olacak.<\/p>\n
Yurt d\u0131\u015f\u0131nda ya\u015fayan ve T\u00fcrkiye’ye yerle\u015fen ki\u015filere, yurt d\u0131\u015f\u0131nda elde ettikleri kazan\u00e7lar\u0131n 20 y\u0131l s\u00fcreyle gelir vergisinden muaf tutulmas\u0131na dair d\u00fczenlemenin \u015fartlar\u0131 ve ba\u015fvuru s\u00fcreci de belirlendi.<\/p>\n
Nitelikli hizmet merkezlerinde \u00e7al\u0131\u015fan personelin \u00fccretlerine ili\u015fkin istisnalar\u0131n usul ve esaslar\u0131 da d\u00fczenlendi. Bu kapsamda, belirli \u015fartlar\u0131 sa\u011flayan \u00e7al\u0131\u015fanlar\u0131n \u00fccretlerinin br\u00fct asgari \u00fccretin \u00fc\u00e7 kat\u0131na kadar olan k\u0131sm\u0131 istisna edilecek. \u0130stanbul Finans Merkezi ve belirli sanayi b\u00f6lgelerinde \u00e7al\u0131\u015fanlar i\u00e7in ise bu oran be\u015f kat\u0131na \u00e7\u0131kacak.<\/p>\n
Teknogiri\u015fim \u015firketleri \u00e7al\u0131\u015fanlar\u0131na sa\u011flad\u0131klar\u0131 pay senetleri ile ilgili gelir vergisi istisnas\u0131 uygulamalar\u0131 da detayland\u0131r\u0131ld\u0131. Ayr\u0131ca, kurumlar vergisi ile ilgili yeni te\u015fviklerin kapsam\u0131 ve uygulanma esaslar\u0131 da a\u00e7\u0131kl\u0131\u011fa kavu\u015fturuldu. Bu kapsamda, transit ticaret ve yurt d\u0131\u015f\u0131ndaki mal al\u0131m sat\u0131mlar\u0131ndan elde edilen kazan\u00e7lara y\u00f6nelik indirimler belirlendi.<\/p>\n","protected":false},"excerpt":{"rendered":"
Hazine ve Maliye Bakanl\u0131\u011f\u0131, yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n T\u00fcrkiye’ye getirilmesine y\u00f6nelik varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131n\u0131n detaylar\u0131n\u0131 duyurdu. Bu uygulama, belirli vergi d\u00fczenlemeleri ile birlikte y\u00fcr\u00fct\u00fclecek.<\/p>\n","protected":false},"author":1,"featured_media":2546,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"manset":[],"class_list":["post-2545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finans"],"_links":{"self":[{"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/posts\/2545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/comments?post=2545"}],"version-history":[{"count":0,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/posts\/2545\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/media\/2546"}],"wp:attachment":[{"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/media?parent=2545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/categories?post=2545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/tags?post=2545"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/manset?post=2545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}