{"status":true,"post":{"id":12655,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:18:29","created_at":"2015-09-20T21:00:00.000000Z","updated_at":"2022-10-21T06:18:29.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12655,"is_featured":0,"title":"Gelir \u0130daresi\u2019nden m\u00fckellef odakl\u0131 olumlu ad\u0131m","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Gelir \u0130daresi kuruldu\u011fu zaman ana ilke olarak m\u00fckellef veya m\u00fc\u015fteri odakl\u0131l\u0131k yakla\u015f\u0131m\u0131n\u0131 benimsemi\u015fti. Sonraki y\u0131llarda zaman zaman \u0130dare\u2019nin daha eski y\u0131llarda oldu\u011fu gibi i\u00e7ine kapand\u0131\u011f\u0131 d\u00f6nemler g\u00f6zlemlendi. Son zamanlarda \u0130dare\u2019nin yeniden bu kurulu\u015f ilkesini hat\u0131rlad\u0131\u011f\u0131 ve ona uygun davran\u0131\u015f tarz\u0131 ger\u00e7ekle\u015ftirmeye ba\u015flad\u0131\u011f\u0131n\u0131 g\u00f6zlemliyoruz. Bu hafta i\u00e7erisinde \u00f6zel in\u015faat i\u015flerinin vergilenmesi konusunda sekt\u00f6r temsilcileri ile \u0130stanbul Finans Merkezi \u015fantiyesinde yap\u0131lan toplant\u0131 bu konuda son derece olumlu ve \u00f6rnek bir yakla\u015f\u0131m\u0131 olu\u015fturdu. Toplant\u0131ya Gelir \u0130daresi Ba\u015fkan\u0131 konuya ili\u015fkin \u00e7al\u0131\u015fma arkada\u015flar\u0131 ile \u0130stanbul Vergi Dairesi Ba\u015fkan\u0131 ve B\u00fcy\u00fck M\u00fckellefler Vergi Dairesi Ba\u015fkan\u0131 da kat\u0131ld\u0131. <\/span><\/p>

\u0130dare toplant\u0131ya gelirken iyi de bir \u00f6n haz\u0131rl\u0131k yapm\u0131\u015ft\u0131. Kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat ve has\u0131lat payla\u015f\u0131m\u0131 y\u00f6ntemiyle in\u015faat i\u015fleri, vergi m\u00fckellefi olmayanlar\u0131n gayrimenkul sat\u0131\u015flar\u0131nda ticari kazan\u00e7- de\u011fer art\u0131\u015f kazanc\u0131 ayr\u0131m\u0131n\u0131n nas\u0131l belirlenmesi gerekti\u011fi konular\u0131 t\u00fcm vergi mevzuat\u0131 \u00e7er\u00e7evesinde ele al\u0131nd\u0131. Toplant\u0131da ayr\u0131ca, kamuoyunda kentsel d\u00f6n\u00fc\u015f\u00fcm yasas\u0131 olarak bilinen \u201c6306 say\u0131l\u0131 Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131nda Kanun\u201d uygulamas\u0131 kapsam\u0131nda kar\u015f\u0131la\u015f\u0131lan sorunlar da dile getirildi. <\/span><\/p>

Elbette bu toplant\u0131 konuya ili\u015fkin son toplant\u0131 olmayacakt\u0131r. \u0130dare kat\u0131l\u0131mc\u0131lardan metin \u00fczerinde konuya ili\u015fkin de\u011ferlendirmelerini de talep etti. Dolay\u0131s\u0131yla muhtemelen bu de\u011ferlendirmeler sonucunda ya internet ortam\u0131nda haz\u0131rlanan taslak resmi metinler yay\u0131nlanacak veya bir toplant\u0131 daha yap\u0131l\u0131p o a\u015famaya ge\u00e7ilecektir. Biz burada toplant\u0131da nelerin konu\u015fuldu\u011funu elbette ki i\u015fin mahremiyeti gere\u011fi dile getirmeyece\u011fiz. Ama yap\u0131c\u0131 ortamda ger\u00e7ekle\u015fen bu toplant\u0131 sonucunda konuya ili\u015fkin idare, piyasa ve yarg\u0131 aras\u0131nda ihtilaf konusu olagelen bir\u00e7ok konunun sa\u011fl\u0131kl\u0131 bir \u00e7\u00f6z\u00fcme kavu\u015fturulabilece\u011fini \u00fcmit ediyoruz. <\/span><\/p>

Bu k\u00f6\u015fede \u00f6zellikle kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde arsa sahibine faturan\u0131n kesilece\u011fi zaman ve uygulanacak bedelin ne olmas\u0131 gerekti\u011fine ili\u015fkin daha \u00f6nce g\u00f6r\u00fc\u015flerimizi ifade etmi\u015ftik. Konunun g\u00fcncelli\u011fine ve \u00f6nemine binaen bunlar\u0131 tekrar hat\u0131rlatman\u0131n yararl\u0131 olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz.<\/span><\/p>

Kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde teslim in\u015faat\u0131n tamamland\u0131\u011f\u0131 veya fiilen kullan\u0131lmaya ba\u015flan\u0131ld\u0131\u011f\u0131 zamanda ger\u00e7ekle\u015fir. \u00d6teden beri gelen bu idari g\u00f6r\u00fc\u015fe biz de kat\u0131ld\u0131\u011f\u0131m\u0131z\u0131 belirtmi\u015ftik. Burada yarg\u0131n\u0131n \u201cteslim yoktur, servetin el de\u011fi\u015ftirmesi s\u00f6z konusudur\u201d g\u00f6r\u00fcc\u00fc ciddi s\u0131k\u0131nt\u0131lara neden olan bir g\u00f6r\u00fc\u015ft\u00fcr. <\/span><\/p>

\u0130dari g\u00f6r\u00fc\u015fte \u00f6teden beri gelen ancak KDV, gelir ve kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan bile tam paralellik ta\u015f\u0131mayan bir s\u0131k\u0131nt\u0131 s\u00f6z konusudur. O da arsa sahibine teslim edilen gayrimenkullerin emsal bedeli \u00fczerinden faturala\u015fma yap\u0131laca\u011f\u0131 uygulamas\u0131d\u0131r. Burada da emsal bedelin ilgili gayrimenkullerin sat\u0131\u015f bedelleri olarak de\u011ferlendirilece\u011fine y\u00f6nelik anlay\u0131\u015f bizim kat\u0131lmad\u0131\u011f\u0131m\u0131z bir anlay\u0131\u015ft\u0131r. Olmas\u0131 gereken, m\u00fcteahhit taraf\u0131ndan yap\u0131lan in\u015faat maliyetinin arsa sahibine d\u00fc\u015fen k\u0131s\u0131mlar\u0131na ili\u015fkin olan tutar\u0131nkesilecek faturada esas al\u0131nmas\u0131d\u0131r. <\/span><\/p>

O zaman arsa sahibi a\u00e7\u0131s\u0131ndangayrimenkullerin maliyet bedellerinin oldu\u011fundan y\u00fcksek g\u00f6sterilmesi ve KDV oran\u0131n\u0131n farkl\u0131 oldu\u011fu durumlarda da ilave KDV sorunlar\u0131n\u0131n \u00e7\u0131kmas\u0131 s\u00f6z konusu olmaktad\u0131r.<\/span><\/p>

Bizim burada dile getirmek ve alt\u0131n\u0131 \u00e7izmek istedi\u011fimiz bir di\u011fer konu kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015fi ile has\u0131lat payla\u015f\u0131m\u0131 \u015feklindeki in\u015faat i\u015flerinin ayn\u0131 \u015fekilde de\u011ferlendirilmesinin daha do\u011fru olaca\u011f\u0131 konusudur. Zira baz\u0131 muktezalarda has\u0131lat payla\u015f\u0131m\u0131nda arsa sahibinin ba\u015flang\u0131\u00e7ta vergi m\u00fckellefiyeti tesis ettirmesi gibi bir g\u00f6r\u00fc\u015f pratik ve iyi bir uygulama olan has\u0131lat payla\u015f\u0131m\u0131 uygulamas\u0131n\u0131hem m\u00fckellefiyet nedeniyle bireysel arsa sahipleri a\u00e7\u0131s\u0131ndan, hem de iki y\u0131ll\u0131k aktifte bulunmaya ili\u015fkin istisna uygulamalar\u0131 bak\u0131m\u0131ndan da sanayi \u015firketleri a\u00e7\u0131s\u0131nda uygulanamaz hale getirebilecektir. Bu nedenle konu piyasada yarataca\u011f\u0131 etkiler bak\u0131m\u0131ndan son derece \u00f6nemlidir. \u0130leriki yaz\u0131lar\u0131m\u0131zda da zaman zaman bu \u00f6nemli konuya ili\u015fkin g\u00f6r\u00fc\u015flerimizi payla\u015fmaya devam edece\u011fiz.<\/span><\/p> \t\t\t\t","slug":"gelir-idaresinden-mukellef-odakli-olumlu-adim","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Gelir \u0130daresi\u2019nden m\u00fckellef odakl\u0131 olumlu ad\u0131m","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1070,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":12754,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12655,"locale":"tr","category_id":73,"title":"Gelir \u0130daresi\u2019nden m\u00fckellef odakl\u0131 olumlu ad\u0131m","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Gelir \u0130daresi kuruldu\u011fu zaman ana ilke olarak m\u00fckellef veya m\u00fc\u015fteri odakl\u0131l\u0131k yakla\u015f\u0131m\u0131n\u0131 benimsemi\u015fti. Sonraki y\u0131llarda zaman zaman \u0130dare\u2019nin daha eski y\u0131llarda oldu\u011fu gibi i\u00e7ine kapand\u0131\u011f\u0131 d\u00f6nemler g\u00f6zlemlendi. Son zamanlarda \u0130dare\u2019nin yeniden bu kurulu\u015f ilkesini hat\u0131rlad\u0131\u011f\u0131 ve ona uygun davran\u0131\u015f tarz\u0131 ger\u00e7ekle\u015ftirmeye ba\u015flad\u0131\u011f\u0131n\u0131 g\u00f6zlemliyoruz. Bu hafta i\u00e7erisinde \u00f6zel in\u015faat i\u015flerinin vergilenmesi konusunda sekt\u00f6r temsilcileri ile \u0130stanbul Finans Merkezi \u015fantiyesinde yap\u0131lan toplant\u0131 bu konuda son derece olumlu ve \u00f6rnek bir yakla\u015f\u0131m\u0131 olu\u015fturdu. Toplant\u0131ya Gelir \u0130daresi Ba\u015fkan\u0131 konuya ili\u015fkin \u00e7al\u0131\u015fma arkada\u015flar\u0131 ile \u0130stanbul Vergi Dairesi Ba\u015fkan\u0131 ve B\u00fcy\u00fck M\u00fckellefler Vergi Dairesi Ba\u015fkan\u0131 da kat\u0131ld\u0131. <\/span><\/p>

\u0130dare toplant\u0131ya gelirken iyi de bir \u00f6n haz\u0131rl\u0131k yapm\u0131\u015ft\u0131. Kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat ve has\u0131lat payla\u015f\u0131m\u0131 y\u00f6ntemiyle in\u015faat i\u015fleri, vergi m\u00fckellefi olmayanlar\u0131n gayrimenkul sat\u0131\u015flar\u0131nda ticari kazan\u00e7- de\u011fer art\u0131\u015f kazanc\u0131 ayr\u0131m\u0131n\u0131n nas\u0131l belirlenmesi gerekti\u011fi konular\u0131 t\u00fcm vergi mevzuat\u0131 \u00e7er\u00e7evesinde ele al\u0131nd\u0131. Toplant\u0131da ayr\u0131ca, kamuoyunda kentsel d\u00f6n\u00fc\u015f\u00fcm yasas\u0131 olarak bilinen \u201c6306 say\u0131l\u0131 Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131nda Kanun\u201d uygulamas\u0131 kapsam\u0131nda kar\u015f\u0131la\u015f\u0131lan sorunlar da dile getirildi. <\/span><\/p>

Elbette bu toplant\u0131 konuya ili\u015fkin son toplant\u0131 olmayacakt\u0131r. \u0130dare kat\u0131l\u0131mc\u0131lardan metin \u00fczerinde konuya ili\u015fkin de\u011ferlendirmelerini de talep etti. Dolay\u0131s\u0131yla muhtemelen bu de\u011ferlendirmeler sonucunda ya internet ortam\u0131nda haz\u0131rlanan taslak resmi metinler yay\u0131nlanacak veya bir toplant\u0131 daha yap\u0131l\u0131p o a\u015famaya ge\u00e7ilecektir. Biz burada toplant\u0131da nelerin konu\u015fuldu\u011funu elbette ki i\u015fin mahremiyeti gere\u011fi dile getirmeyece\u011fiz. Ama yap\u0131c\u0131 ortamda ger\u00e7ekle\u015fen bu toplant\u0131 sonucunda konuya ili\u015fkin idare, piyasa ve yarg\u0131 aras\u0131nda ihtilaf konusu olagelen bir\u00e7ok konunun sa\u011fl\u0131kl\u0131 bir \u00e7\u00f6z\u00fcme kavu\u015fturulabilece\u011fini \u00fcmit ediyoruz. <\/span><\/p>

Bu k\u00f6\u015fede \u00f6zellikle kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde arsa sahibine faturan\u0131n kesilece\u011fi zaman ve uygulanacak bedelin ne olmas\u0131 gerekti\u011fine ili\u015fkin daha \u00f6nce g\u00f6r\u00fc\u015flerimizi ifade etmi\u015ftik. Konunun g\u00fcncelli\u011fine ve \u00f6nemine binaen bunlar\u0131 tekrar hat\u0131rlatman\u0131n yararl\u0131 olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz.<\/span><\/p>

Kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde teslim in\u015faat\u0131n tamamland\u0131\u011f\u0131 veya fiilen kullan\u0131lmaya ba\u015flan\u0131ld\u0131\u011f\u0131 zamanda ger\u00e7ekle\u015fir. \u00d6teden beri gelen bu idari g\u00f6r\u00fc\u015fe biz de kat\u0131ld\u0131\u011f\u0131m\u0131z\u0131 belirtmi\u015ftik. Burada yarg\u0131n\u0131n \u201cteslim yoktur, servetin el de\u011fi\u015ftirmesi s\u00f6z konusudur\u201d g\u00f6r\u00fcc\u00fc ciddi s\u0131k\u0131nt\u0131lara neden olan bir g\u00f6r\u00fc\u015ft\u00fcr. <\/span><\/p>

\u0130dari g\u00f6r\u00fc\u015fte \u00f6teden beri gelen ancak KDV, gelir ve kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan bile tam paralellik ta\u015f\u0131mayan bir s\u0131k\u0131nt\u0131 s\u00f6z konusudur. O da arsa sahibine teslim edilen gayrimenkullerin emsal bedeli \u00fczerinden faturala\u015fma yap\u0131laca\u011f\u0131 uygulamas\u0131d\u0131r. Burada da emsal bedelin ilgili gayrimenkullerin sat\u0131\u015f bedelleri olarak de\u011ferlendirilece\u011fine y\u00f6nelik anlay\u0131\u015f bizim kat\u0131lmad\u0131\u011f\u0131m\u0131z bir anlay\u0131\u015ft\u0131r. Olmas\u0131 gereken, m\u00fcteahhit taraf\u0131ndan yap\u0131lan in\u015faat maliyetinin arsa sahibine d\u00fc\u015fen k\u0131s\u0131mlar\u0131na ili\u015fkin olan tutar\u0131nkesilecek faturada esas al\u0131nmas\u0131d\u0131r. <\/span><\/p>

O zaman arsa sahibi a\u00e7\u0131s\u0131ndangayrimenkullerin maliyet bedellerinin oldu\u011fundan y\u00fcksek g\u00f6sterilmesi ve KDV oran\u0131n\u0131n farkl\u0131 oldu\u011fu durumlarda da ilave KDV sorunlar\u0131n\u0131n \u00e7\u0131kmas\u0131 s\u00f6z konusu olmaktad\u0131r.<\/span><\/p>

Bizim burada dile getirmek ve alt\u0131n\u0131 \u00e7izmek istedi\u011fimiz bir di\u011fer konu kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015fi ile has\u0131lat payla\u015f\u0131m\u0131 \u015feklindeki in\u015faat i\u015flerinin ayn\u0131 \u015fekilde de\u011ferlendirilmesinin daha do\u011fru olaca\u011f\u0131 konusudur. Zira baz\u0131 muktezalarda has\u0131lat payla\u015f\u0131m\u0131nda arsa sahibinin ba\u015flang\u0131\u00e7ta vergi m\u00fckellefiyeti tesis ettirmesi gibi bir g\u00f6r\u00fc\u015f pratik ve iyi bir uygulama olan has\u0131lat payla\u015f\u0131m\u0131 uygulamas\u0131n\u0131hem m\u00fckellefiyet nedeniyle bireysel arsa sahipleri a\u00e7\u0131s\u0131ndan, hem de iki y\u0131ll\u0131k aktifte bulunmaya ili\u015fkin istisna uygulamalar\u0131 bak\u0131m\u0131ndan da sanayi \u015firketleri a\u00e7\u0131s\u0131nda uygulanamaz hale getirebilecektir. Bu nedenle konu piyasada yarataca\u011f\u0131 etkiler bak\u0131m\u0131ndan son derece \u00f6nemlidir. \u0130leriki yaz\u0131lar\u0131m\u0131zda da zaman zaman bu \u00f6nemli konuya ili\u015fkin g\u00f6r\u00fc\u015flerimizi payla\u015fmaya devam edece\u011fiz.<\/span><\/p> \t\t\t\t","slug":"gelir-idaresinden-mukellef-odakli-olumlu-adim","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Gelir \u0130daresi\u2019nden m\u00fckellef odakl\u0131 olumlu ad\u0131m","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1070,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}