{"id":360,"date":"2011-12-26T07:50:31","date_gmt":"2011-12-26T07:50:31","guid":{"rendered":"http:\/\/www.makrodenetim.com.tr\/?page_id=360"},"modified":"2011-12-26T07:50:31","modified_gmt":"2011-12-26T07:50:31","slug":"2012-yilinda-yeniden-degerleme-oraninda-artirilan-had-ve-tutarlar","status":"publish","type":"page","link":"http:\/\/www.makrodenetim.com.tr\/?page_id=360","title":{"rendered":"2012 Y\u0131l\u0131nda Yeniden De\u011ferleme Oran\u0131nda Art\u0131r\u0131lan Had ve Tutarlar"},"content":{"rendered":"
GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO:280)<\/strong><\/div>\n

 <\/p>\n

193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a> 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82, 86 ve 103 \u00fcnc\u00fc maddelerinde yer alan ve yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan maktu had ve tutarlar ile 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen bir k\u0131s\u0131m menkul k\u0131ymetlerden 2011 takvim y\u0131l\u0131nda elde edilen menkul sermaye irad\u0131n\u0131n beyan\u0131nda dikkate al\u0131nacak indirim oran\u0131 uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalar bu Tebli\u011fin konusunu olu\u015fturmaktad\u0131r.<\/p>\n

 <\/p>\n

1. Yeniden De\u011ferleme Oran\u0131nda Art\u0131r\u0131lan Had ve Tutarlar<\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Kanununun m\u00fckerrer 123 \u00fcnc\u00fc maddesinin (2) numaral\u0131 f\u0131kras\u0131nda, Kanunun 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82 ve 86 nc\u0131 maddelerinde yer alan maktu had ve tutarlar\u0131n, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulanaca\u011f\u0131, bu \u015fekilde hesaplanan maktu had ve tutarlar\u0131n % 5\u2019ini a\u015fmayan kesirlerinin dikkate al\u0131nmayaca\u011f\u0131, Bakanlar Kurulunun, bu surette tespit edilen had ve tutarlar\u0131 yar\u0131s\u0131na kadar art\u0131rmaya veya indirmeye yetkili oldu\u011fu h\u00fckm\u00fc yer almaktad\u0131r. Ayn\u0131 maddenin (3) numaral\u0131 f\u0131kras\u0131nda da 103 \u00fcnc\u00fc maddede yer alan vergi tarifesinin gelir dilimi tutarlar\u0131 hakk\u0131nda da yukar\u0131daki h\u00fckm\u00fcn uygulanaca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

 <\/p>\n

Bu h\u00fck\u00fcm g\u00f6z \u00f6n\u00fcne al\u0131narak Gelir Vergisi Kanununun 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82, 86 ve 103 \u00fcnc\u00fc maddelerinde yer al\u0131p, 2011 y\u0131l\u0131nda uygulanan had ve tutarlar\u0131n 2011 y\u0131l\u0131 i\u00e7in % 10,26 (on virg\u00fcl yirmi alt\u0131) olarak tespit edilen yeniden de\u011ferleme oran\u0131nda<\/a> (1)<\/strong> artt\u0131r\u0131lmas\u0131 suretiyle belirlenen ve 2012 takvim y\u0131l\u0131nda uygulanacak olan had ve tutarlar a\u015fa\u011f\u0131daki \u015fekilde tespit edilmi\u015ftir.<\/p>\n

 <\/p>\n

1.1. Gayrimenkul Sermaye \u0130ratlar\u0131nda Uygulanan \u0130stisna Tutar\u0131<\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Kanununun 21 inci maddesinde yer alan mesken kira gelirleri i\u00e7in uygulanan istisna tutar\u0131, 2012 takvim y\u0131l\u0131nda elde edilen kira gelirleri i\u00e7in 3.000 TL olarak tespit edilmi\u015ftir.<\/p>\n

 <\/p>\n

1.2. Hizmet Erbab\u0131na \u0130\u015fyeri veya \u0130\u015fyerinin M\u00fc\u015ftemilat\u0131 D\u0131\u015f\u0131nda Kalan Yerlerde Yemek Verilmek Suretiyle Sa\u011flanan Menfaatlere \u0130li\u015fkin \u0130stisna Tutar\u0131<\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Kanununun 23 \u00fcnc\u00fc maddesinin 8 numaral\u0131 bendinde yer alan, i\u015fverenlerce i\u015fyeri veya i\u015fyerinin m\u00fc\u015ftemilat\u0131 d\u0131\u015f\u0131nda kalan yerlerde hizmet erbab\u0131na yemek verilmek suretiyle sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131, 2012 takvim y\u0131l\u0131nda uygulanmak \u00fczere 11.70 TL olarak tespit edilmi\u015ftir.<\/p>\n

 <\/p>\n

1.3. Sakatl\u0131k \u0130ndirimi Tutarlar\u0131<\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Kanununun 31 inci maddesinde yer alan sakatl\u0131k indirimi tutarlar\u0131, 2012 takvim y\u0131l\u0131nda uygulanmak \u00fczere; birinci derece sakatlar i\u00e7in 770 TL, ikinci derece sakatlar i\u00e7in 380 TL, \u00fc\u00e7\u00fcnc\u00fc derece sakatlar i\u00e7in 180 TL olarak tespit edilmi\u015ftir.<\/p>\n

 <\/p>\n

1.4. Basit Usule Tabi Olman\u0131n Genel \u015eartlar\u0131ndan Olan \u0130\u015fyeri Kira Bedeline \u0130li\u015fkin Tutar<\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Kanununun 47 nci maddesinin (2) numaral\u0131 bendinde yer alan y\u0131ll\u0131k kira bedeli toplam\u0131, 2012 takvim y\u0131l\u0131nda uygulanmak \u00fczere b\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 i\u00e7inde 5.000 TL, di\u011fer yerlerde 3.500 TL olarak uygulanacakt\u0131r.<\/p>\n

 <\/p>\n

1.5. Basit Usule Tabi Olman\u0131n \u00d6zel \u015eartlar\u0131n\u0131 Belirleyen Hadler<\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Kanununun 48 inci maddesinde yer alan hadler, 2012 takvim y\u0131l\u0131nda uygulanmak \u00fczere;<\/p>\n

 <\/p>\n

– 1 numaral\u0131 bent i\u00e7in 70.000 TL ve 105.000 TL,<\/p>\n

 <\/p>\n

– 2 numaral\u0131 bent i\u00e7in 35.000 TL,<\/p>\n

 <\/p>\n

– 3 numaral\u0131 bent i\u00e7in 70.000 TL<\/p>\n

 <\/p>\n

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

 <\/p>\n

1.6. De\u011fer Art\u0131\u015f\u0131 Kazan\u00e7lar\u0131na \u0130li\u015fkin \u0130stisna Tutar\u0131<\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Kanununun m\u00fckerrer 80 inci maddesinde yer alan de\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131na ili\u015fkin istisna tutar\u0131, 2012 takvim y\u0131l\u0131 gelirlerine uygulanmak \u00fczere 8.800 TL olarak tespit edilmi\u015ftir.<\/p>\n

 <\/p>\n

1.7. Ar\u0131zi Kazan\u00e7lara \u0130li\u015fkin \u0130stisna Tutar\u0131<\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Kanununun 82 nci maddesinde yer alan ar\u0131zi kazan\u00e7lara ili\u015fkin istisna tutar\u0131, 2012 takvim y\u0131l\u0131 gelirlerine uygulanmak \u00fczere 20.000 TL olarak tespit edilmi\u015ftir.<\/p>\n

 <\/p>\n

1.8. Tevkifata ve \u0130stisnaya Konu Olmayan Menkul ve Gayrimenkul Sermaye \u0130ratlar\u0131na \u0130li\u015fkin Beyanname Verme S\u0131n\u0131r\u0131<\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Kanununun 86 nc\u0131maddesinde yer alan tevkifata ve istisnaya konu olmayan menkul ve gayrimenkul sermaye iratlar\u0131na ili\u015fkin beyanname verme s\u0131n\u0131r\u0131, 2012 takvim y\u0131l\u0131 gelirlerine uygulanmak \u00fczere 1.290 TL olarak tespit edilmi\u015ftir.<\/p>\n

 <\/p>\n

1.9. Gelir Vergisine Tabi Gelirlerin Vergilendirilmesinde Esas Al\u0131nan Tarife<\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Kanununun 103 \u00fcnc\u00fc maddesinde yer alan gelir vergisine tabi gelirlerin vergilendirilmesinde esas al\u0131nan tarife, 2012 takvim y\u0131l\u0131 gelirlerinin vergilendirilmesinde esas al\u0131nmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir.<\/p>\n

 <\/p>\n

10.000 TL\u2019ye kadar \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0% 15<\/p>\n

25.000 TL\u2019nin 10.000 TL\u2019si i\u00e7in 1.500 TL, fazlas\u0131 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0% 20<\/p>\n

58.000 TL\u2019nin 25.000 TL\u2019si i\u00e7in 4.500 TL (\u00fccret gelirlerinde 88.000 TL\u2019nin<\/p>\n

25.000 TL\u2019si i\u00e7in 4.500 TL), fazlas\u0131 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0% 27<\/p>\n

58.000 TL\u2019den fazlas\u0131n\u0131n 58.000 TL\u2019si i\u00e7in 13.410 TL (\u00fccret gelirlerinde<\/p>\n

88.000 TL\u2019den fazlas\u0131n\u0131n 88.000 TL\u2019si i\u00e7in 21.510 TL), fazlas\u0131 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0% 35<\/p>\n

 <\/p>\n

2. Kar Hadleri Emsallerine G\u00f6re D\u00fc\u015f\u00fck Olarak Tespit Edilmi\u015f Bulunan Emtia \u0130\u00e7in \u00d6zel Hadler<\/strong><\/p>\n

 <\/p>\n

Milli piyango bileti, akaryak\u0131t, \u015feker ve bunlar gibi kar hadleri emsallerine g\u00f6re d\u00fc\u015f\u00fck olarak tespit edilmi\u015f bulunan emtia i\u00e7in \u00f6zel hadler belirleme yetkisi Gelir Vergisi Kanununun 48 inci maddesi ile Maliye Bakanl\u0131\u011f\u0131na verilmi\u015ftir. Bu yetki kullan\u0131larak 2011 y\u0131l\u0131 i\u00e7in 278 Seri No.lu Gelir Vergisi Genel Tebli\u011fi<\/a> (2)<\/strong> ile belirlenen tutarlar yeniden art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

 <\/p>\n

Buna g\u00f6re, an\u0131lan maddelerin ticaretini yapanlar\u0131n, 2012 takvim y\u0131l\u0131nda da basit usulden yararlanabilmeleri i\u00e7in; al\u0131\u015f, sat\u0131\u015f veya has\u0131latlar\u0131n\u0131n 31\/12\/2011 tarihi itibariyle a\u015fa\u011f\u0131da belirtilen hadleri a\u015fmamas\u0131 gerekmektedir.<\/p>\n

 <\/p>\n

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

\u00a0<\/p>\n

Emtian\u0131n Cinsi<\/strong><\/p>\n<\/td>\n

\n

B\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131<\/strong><\/p>\n

D\u0131\u015f\u0131nda Kalan Yerlerde<\/strong><\/p>\n<\/td>\n

\n

B\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131<\/strong><\/p>\n

\u0130\u00e7inde Kalan Yerlerde<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Y\u0131ll\u0131k Al\u0131m \u00d6l\u00e7\u00fcs\u00fc (TL)<\/p>\n<\/td>\n

\n

Y\u0131ll\u0131k Sat\u0131\u015f \u00d6l\u00e7\u00fcs\u00fc (TL)<\/p>\n<\/td>\n

\n

Y\u0131ll\u0131k Al\u0131m \u00d6l\u00e7\u00fcs\u00fc (TL)<\/p>\n<\/td>\n

\n

Y\u0131ll\u0131k Sat\u0131\u015f \u00d6l\u00e7\u00fcs\u00fc (TL)<\/p>\n<\/td>\n<\/tr>\n

De\u011ferli Ka\u011f\u0131t<\/td>\n\n

110.000<\/p>\n<\/td>\n

\n

129.000<\/p>\n<\/td>\n

\n

150.000<\/p>\n<\/td>\n

\n

170.000<\/p>\n<\/td>\n<\/tr>\n

\u015eeker \u2013 \u00c7ay<\/td>\n\n

88.000<\/p>\n<\/td>\n

\n

110.000<\/p>\n<\/td>\n

\n

105.000<\/p>\n<\/td>\n

\n

140.000<\/p>\n<\/td>\n<\/tr>\n

Milli Piy. Bileti, Hemen <\/p>\n

Kazan, S\u00fcper Totovb.<\/td>\n

\n

88.000<\/p>\n<\/td>\n

\n

110.000<\/p>\n<\/td>\n

\n

105.000<\/p>\n<\/td>\n

\n

140.000<\/p>\n<\/td>\n<\/tr>\n

\u0130\u00e7ki (Bira ve \u015earap Hari\u00e7) -\u0130spirto\u2013 Sigara\u2013T\u00fct\u00fcn<\/td>\n\n

88.000<\/p>\n<\/td>\n

\n

110.000<\/p>\n<\/td>\n

\n

105.000<\/p>\n<\/td>\n

\n

140.000<\/p>\n<\/td>\n<\/tr>\n

Akaryak\u0131t ( LPG hari\u00e7 )<\/td>\n\n

129.000<\/p>\n<\/td>\n

\n

140.000<\/p>\n<\/td>\n

\n

170.000<\/p>\n<\/td>\n

\n

190.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

 <\/p>\n

Belirtilen bu mallar\u0131n al\u0131m sat\u0131m\u0131 ile u\u011fra\u015fanlar hakk\u0131nda, basit usul\u00fcn \u00f6zel \u015fartlar\u0131 bak\u0131m\u0131ndan yukar\u0131daki hadler dikkate al\u0131nmak suretiyle, 136 Seri No.lu Gelir Vergisi Genel Tebli\u011findeki<\/a> (3)<\/strong> hesaplamalar do\u011frultusunda i\u015flem yap\u0131lacakt\u0131r.<\/p>\n

 <\/p>\n

3. Basit Usule Tabi M\u00fckelleflerde G\u00fcn Sonunda Toplu Belge D\u00fczenleme Uygulamas\u0131<\/strong><\/p>\n

 <\/p>\n

Basit usulde vergilendirilen m\u00fckelleflerle ilgili 215 Seri No.lu Gelir Vergisi Genel Tebli\u011fi<\/a> (4)<\/strong> ile getirilen, belge vermedikleri g\u00fcnl\u00fck has\u0131latlar\u0131 i\u00e7in g\u00fcn sonunda tek bir fatura d\u00fczenlemesine ili\u015fkin uygulaman\u0131n, 31\/12\/2012 tarihine kadar devam etmesi Vergi Usul Kanununun m\u00fckerrer 257 nci maddesinin Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

 <\/p>\n

4. 2011 Takvim Y\u0131l\u0131nda Elde Edilen Bir K\u0131s\u0131m Menkul Sermaye \u0130rad\u0131n\u0131n Beyan\u0131nda Dikkate Al\u0131nacak \u0130ndirim Oran\u0131 Uygulamas\u0131<\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Kanununun 76 nc\u0131 maddesinin 5281 say\u0131l\u0131 Kanunun<\/a> 44 \u00fcnc\u00fc maddesiyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan ikinci f\u0131kras\u0131nda, Gelir Vergisi Kanununun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (5), (6), (7), (12) ve (14) numaral\u0131 bentlerinde yer alan menkul sermaye iratlar\u0131na (d\u00f6viz cinsinden a\u00e7\u0131lan hesaplara \u00f6denen faiz ve k\u00e2r paylar\u0131, d\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilenler hari\u00e7) f\u0131krada belirtilen indirim oran\u0131n\u0131n uygulanmas\u0131 suretiyle bulunacak k\u0131sm\u0131n, bu iratlar\u0131n beyan\u0131 s\u0131ras\u0131nda indirim olarak dikkate al\u0131naca\u011f\u0131 belirtilmi\u015fti.<\/p>\n

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Gelir Vergisi Kanununun indirim oran\u0131 uygulamas\u0131na y\u00f6nelik 76 nc\u0131 maddesinin ikinci f\u0131kras\u0131 1\/1\/2006 tarihinden itibaren elde edilen gelirlere uygulanmak \u00fczere 5281 say\u0131l\u0131 Kanunla y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmakla birlikte, an\u0131lan Kanunun ge\u00e7ici 67 nci maddesinin (9) numaral\u0131 f\u0131kras\u0131 h\u00fckm\u00fc gere\u011fince 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen her nevi tahvil ve Hazine bonolar\u0131ndan elde edilen gelirlerin vergilendirilmesinde 31\/12\/2005 tarihinde y\u00fcr\u00fcrl\u00fckte olan h\u00fck\u00fcmler esas al\u0131naca\u011f\u0131ndan, indirim oran\u0131 uygulamas\u0131 ile ilgili olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131nda yarar g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

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\u0130ndirim oran\u0131; Vergi Usul Kanununa g\u00f6re o y\u0131l i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131n\u0131n, ayn\u0131 d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131na b\u00f6l\u00fcnmesi suretiyle tespit edilmektedir.<\/p>\n

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Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re 2011 y\u0131l\u0131 i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131 % 10,26\u2019d\u0131r. Bu d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131 ise % 8,12\u2019dir.<\/p>\n

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Bu oranlar dikkate al\u0131nd\u0131\u011f\u0131nda, 2011 y\u0131l\u0131 gelirlerine uygulanacak indirim oran\u0131 birden b\u00fcy\u00fck \u00e7\u0131kmaktad\u0131r.<\/p>\n

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Bu kapsamda, 2011 takvim y\u0131l\u0131nda elde edilen menkul sermaye iratlar\u0131ndan, 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilmi\u015f olan ve Gelir Vergisi Kanununun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendinde say\u0131lan her nevi tahvil ve Hazine bonosu faizleri ile Toplu Konut \u0130daresi ve \u00d6zelle\u015ftirme \u0130daresince \u00e7\u0131kar\u0131lan menkul k\u0131ymetlerden sa\u011flanan gelirler indirim oran\u0131n\u0131n birden b\u00fcy\u00fck olmas\u0131 dolay\u0131s\u0131yla beyan edilmeyecektir.<\/p>\n

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D\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilen menkul sermaye iratlar\u0131n\u0131n beyan\u0131nda indirim oran\u0131 uygulanmayacakt\u0131r.<\/p>\n

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Ayr\u0131ca, ticari i\u015fletmelere dahil kazan\u00e7 ve iratlar i\u00e7in indirim oran\u0131 uygulanmas\u0131 s\u00f6z konusu de\u011fildir.<\/p>\n

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Di\u011fer taraftan, ge\u00e7ici 67 nci maddenin (4) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca, 75 inci maddenin ikinci f\u0131kras\u0131n\u0131n (7), (12) ve (14) numaral\u0131 bentlerinde yaz\u0131l\u0131 menkul sermaye iratlar\u0131ndan 1\/1\/2006 tarihinden itibaren \u00f6demeyi yapanlarca % 15 oran\u0131nda vergi tevkifat\u0131 yap\u0131lmakta olup, bu gelirlerin beyan\u0131 ve bu gelirlere indirim oran\u0131 uygulanmas\u0131 s\u00f6z konusu de\u011fildir.<\/p>\n

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Tebli\u011f olunur.<\/p>\n

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\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/p>\n

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1 17\/11\/2011 tarih ve 28115 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 410 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

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2 29\/12\/2010 tarih ve 27800 6. m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

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3 2\/5\/1982 tarih ve 17682 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

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4 6\/12\/1998 tarih ve 23545 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

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\n
\u00ab<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO:280)   193 say\u0131l\u0131 Gelir Vergisi Kanununun 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82, 86 ve 103 \u00fcnc\u00fc maddelerinde yer alan ve yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan maktu had ve tutarlar ile 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen bir k\u0131s\u0131m menkul k\u0131ymetlerden 2011 takvim y\u0131l\u0131nda elde edilen menkul sermaye irad\u0131n\u0131n beyan\u0131nda […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-360","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=360"}],"version-history":[{"count":1,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/360\/revisions"}],"predecessor-version":[{"id":361,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/360\/revisions\/361"}],"wp:attachment":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}