{"status":true,"post":{"id":13258,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:23:47","created_at":"2016-03-13T21:00:00.000000Z","updated_at":"2022-10-21T06:23:47.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":13258,"is_featured":0,"title":"Haz\u0131r beyan sistemi","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<p><span class=\"large\">\u00dclkemizde 2012 y\u0131l\u0131ndan itibaren uygulanmakta olan \u2018\u00d6nceden Haz\u0131rlanm\u0131\u015f Kira Beyanname Sistemi\u2019nin kapsam\u0131 geni\u015fletilerek gelirleri sadece \u00fccret, gayrimenkul sermaye irad\u0131, menkul sermaye irad\u0131 ile di\u011fer kazan\u00e7 ve iratlardan veya bunlar\u0131n bir ka\u00e7\u0131ndan veyahut tamam\u0131ndan ibaret olan gelir vergisi m\u00fckelleflerinin bu gelirlerine ili\u015fkin beyannamelerinin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019nca \u00f6nceden haz\u0131rlanarak m\u00fckelleflerin onay\u0131na sunulmas\u0131 esas\u0131na dayanan \u2018Haz\u0131r Beyan Sistemi\u2019ne ge\u00e7ilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Haz\u0131r Beyan Sistemi\u2019nin uygulanmas\u0131na 2015 takvim y\u0131l\u0131 gelirlerinin beyan d\u00f6nemi itibar\u0131yla ba\u015flat\u0131lm\u0131\u015f olup, bu sistem sadece \u00fccret, kira, menkul sermaye irad\u0131 ile di\u011fer kazan\u00e7 ve iratlar\u0131n\u0131n beyan\u0131na y\u00f6neliktir.<\/span><\/p>  <p><span class=\"large\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan, veri ambar\u0131nda bulunan bilgiler ile di\u011fer kurum ve kurulu\u015flardan temin edilen bilgiler kullan\u0131lmak suretiyle beyannamenin k\u0131smen veya tamamen \u00f6nceden haz\u0131rlanarak m\u00fckelleflerin onay\u0131na sunulmas\u0131 esas\u0131na dayanan \u2018Haz\u0131r Beyan Esas\u0131\u2019 m\u00fckelleflere kolay ve uzman yard\u0131m\u0131na gerek duyulmaks\u0131z\u0131n vergisel y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getirme olana\u011f\u0131 sa\u011flamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131nt\u0131lar\u0131 470 s\u0131ra numaral\u0131 Vergi Usul Kanunu genel tebli\u011finde yer alan Haz\u0131r Beyan Esas\u0131 (25 \u015eubat 2016, 29635 say\u0131l\u0131 Resmi Gazete) sisteminde beyan edilmesi gereken bilgilerin h\u0131zl\u0131, kolay, g\u00f6r\u00fcnt\u00fclenebilen, beyanname \u00fczerinde de\u011fi\u015ftirilebilmesine imk\u00e2n veren, m\u00fckelleflerin vergisel y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00fc\u015f\u00fck maliyetlerle zaman ve emek tasarrufu sa\u011flayarak yerine getirmesini m\u00fcmk\u00fcn k\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin; 2015 y\u0131l\u0131 i\u00e7erisinde mesken olarak kullan\u0131lmak \u00fczere kiraya verdi\u011fi gayrimenkul\u00fcnden 24.000 TL kira geliri elde eden, ayn\u0131 zamanda 2013 y\u0131l\u0131nda 100.000 TL\u2019ye sat\u0131n ald\u0131\u011f\u0131 di\u011fer bir gayrimenkul\u00fcn\u00fc 2015 y\u0131l\u0131 i\u00e7erisinde 160.000 TL\u2019ye satan beyana tabi ba\u015fkaca bir geliri olmayan bay (A) 2015 y\u0131l\u0131nda elde etti\u011fi kira gelirini ve de\u011fer art\u0131\u015f kazanc\u0131na y\u00f6nelik Gelir Vergisi Beyannamesini Haz\u0131r Beyan sistemine g\u00f6re beyan edebilecektir.<\/span><\/p>  <p><span class=\"large\">Haz\u0131r Beyan sistemine Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet adresi olan (www.gib.gov.tr) \u00fczerinden giri\u015f yap\u0131labilmektedir. M\u00fckellefler g\u00fcvenlik sorular\u0131n\u0131 cevaplayarak veya internet Vergi Dairesi \u015fifrelerini kullanmak suretiyle sisteme giri\u015f yapabilecekler.<\/span><\/p>  <p><span class=\"large\">Bilahare buradan Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019nca k\u0131smen veya tamamen \u00f6nceden haz\u0131rlanm\u0131\u015f beyannamelerini g\u00f6r\u00fcnt\u00fcleyebilecek ve\/veya doldurabilecek, de\u011fi\u015ftirebilecek veyahut da onaylayabileceklerdir. Bu ba\u011flamda \u0130nternet Vergi Dairesi \u015fifresi bulunmayan m\u00fckellefler 470 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ekinde yer alan \u2018\u0130nternet Hizmetleri Kullan\u0131m Ba\u015fvuru Formu\u2019 (Ger\u00e7ek Ki\u015filer) ile herhangi bir vergi dairesine ba\u015fvurarak kullan\u0131c\u0131 kodu, parola ve \u015fifre alabileceklerdir.<\/span><\/p>  <p><span class=\"large\">Daha \u00f6nce 414 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011f ekinde yer alan Elektronik Beyanname G\u00f6nderme Talep Formu ile sadece Gayrimenkul Sermaye \u0130rad\u0131 Elde Eden Ger\u00e7ek Ki\u015filer i\u00e7in kullan\u0131lmak \u00fczere daha \u00f6nce temin edilen kullan\u0131c\u0131 kodu, parola ve \u015fifre ile de Haz\u0131r Beyan Sistemi\u2019ne giri\u015f yap\u0131labilecektir.<\/span><\/p>  <p><span class=\"large\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019nca veri ambar\u0131nda yer alan bilgiler, di\u011fer kurum ve kurulu\u015flardan elde edilen bilgiler ile di\u011fer bilgiler kullan\u0131larak haz\u0131rlanan ve \u0130nternet Vergi Dairesi arac\u0131l\u0131\u011f\u0131yla elektronik ortamda m\u00fckelleflerin onay\u0131na sunulan beyannameler, m\u00fckellefler taraf\u0131ndan kontrol edilecek; eksiklik, hata veya yanl\u0131\u015fl\u0131klar\u0131n bulunmas\u0131 halinde bu bilgiler m\u00fckellefler taraf\u0131ndan d\u00fczeltilerek onaylanacakt\u0131r. Bu kapsamda da Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan ve m\u00fckellefler taraf\u0131ndan elektronik ortamda onaylanan beyannamelerin i\u00e7eri\u011finin do\u011frulu\u011fundan m\u00fckellefler sorumlu olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Onaylama i\u015flemi sonucu otomatik olarak haz\u0131rlanan tahakkuk fi\u015fleri ve\/veya ihbarnamelerin yine sistem \u00fczerinden m\u00fckellefe, vergi sorumlusuna veya bunlar\u0131n beyanname g\u00f6nderme yetkisi verdi\u011fi ger\u00e7ek veya t\u00fczel ki\u015fiye elektronik ortamda iletilmesi i\u015flemi ile s\u00f6z konusu tahakkuk fi\u015fler ve\/veya ihbarnameler m\u00fckellefe tebli\u011f edilmi\u015f say\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00dccret, kira, menkul sermaye irad\u0131 ile di\u011fer kazan\u00e7 ve iratlar (DK\u0130) beyannamelerinin Haz\u0131r Beyan Sistemi\u2019nden verilmi\u015f say\u0131labilmesi i\u00e7in sistem \u00fczerinden onaylama i\u015fleminin yap\u0131lmas\u0131 zorunludur. Onaylama i\u015fleminin beyannamenin verilmesi gereken kanuni s\u00fcrenin son g\u00fcn\u00fc saat 24.00\u2019den \u00f6nce tamamlanmas\u0131 gerekmektedir. Kanuni s\u00fcresinden sonra kendili\u011finden veya pi\u015fmanl\u0131k talepli olarak verilecek beyannamelerde de beyannamenin verilmi\u015f say\u0131labilmesi i\u00e7in onaylama i\u015fleminin yap\u0131lmas\u0131 zorunludur.<\/span><\/p>  \t\t\t\t","slug":"hazir-beyan-sistemi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Haz\u0131r beyan sistemi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":177,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":13357,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":13258,"locale":"tr","category_id":73,"title":"Haz\u0131r beyan sistemi","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<p><span class=\"large\">\u00dclkemizde 2012 y\u0131l\u0131ndan itibaren uygulanmakta olan \u2018\u00d6nceden Haz\u0131rlanm\u0131\u015f Kira Beyanname Sistemi\u2019nin kapsam\u0131 geni\u015fletilerek gelirleri sadece \u00fccret, gayrimenkul sermaye irad\u0131, menkul sermaye irad\u0131 ile di\u011fer kazan\u00e7 ve iratlardan veya bunlar\u0131n bir ka\u00e7\u0131ndan veyahut tamam\u0131ndan ibaret olan gelir vergisi m\u00fckelleflerinin bu gelirlerine ili\u015fkin beyannamelerinin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019nca \u00f6nceden haz\u0131rlanarak m\u00fckelleflerin onay\u0131na sunulmas\u0131 esas\u0131na dayanan \u2018Haz\u0131r Beyan Sistemi\u2019ne ge\u00e7ilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Haz\u0131r Beyan Sistemi\u2019nin uygulanmas\u0131na 2015 takvim y\u0131l\u0131 gelirlerinin beyan d\u00f6nemi itibar\u0131yla ba\u015flat\u0131lm\u0131\u015f olup, bu sistem sadece \u00fccret, kira, menkul sermaye irad\u0131 ile di\u011fer kazan\u00e7 ve iratlar\u0131n\u0131n beyan\u0131na y\u00f6neliktir.<\/span><\/p>  <p><span class=\"large\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan, veri ambar\u0131nda bulunan bilgiler ile di\u011fer kurum ve kurulu\u015flardan temin edilen bilgiler kullan\u0131lmak suretiyle beyannamenin k\u0131smen veya tamamen \u00f6nceden haz\u0131rlanarak m\u00fckelleflerin onay\u0131na sunulmas\u0131 esas\u0131na dayanan \u2018Haz\u0131r Beyan Esas\u0131\u2019 m\u00fckelleflere kolay ve uzman yard\u0131m\u0131na gerek duyulmaks\u0131z\u0131n vergisel y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getirme olana\u011f\u0131 sa\u011flamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131nt\u0131lar\u0131 470 s\u0131ra numaral\u0131 Vergi Usul Kanunu genel tebli\u011finde yer alan Haz\u0131r Beyan Esas\u0131 (25 \u015eubat 2016, 29635 say\u0131l\u0131 Resmi Gazete) sisteminde beyan edilmesi gereken bilgilerin h\u0131zl\u0131, kolay, g\u00f6r\u00fcnt\u00fclenebilen, beyanname \u00fczerinde de\u011fi\u015ftirilebilmesine imk\u00e2n veren, m\u00fckelleflerin vergisel y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00fc\u015f\u00fck maliyetlerle zaman ve emek tasarrufu sa\u011flayarak yerine getirmesini m\u00fcmk\u00fcn k\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin; 2015 y\u0131l\u0131 i\u00e7erisinde mesken olarak kullan\u0131lmak \u00fczere kiraya verdi\u011fi gayrimenkul\u00fcnden 24.000 TL kira geliri elde eden, ayn\u0131 zamanda 2013 y\u0131l\u0131nda 100.000 TL\u2019ye sat\u0131n ald\u0131\u011f\u0131 di\u011fer bir gayrimenkul\u00fcn\u00fc 2015 y\u0131l\u0131 i\u00e7erisinde 160.000 TL\u2019ye satan beyana tabi ba\u015fkaca bir geliri olmayan bay (A) 2015 y\u0131l\u0131nda elde etti\u011fi kira gelirini ve de\u011fer art\u0131\u015f kazanc\u0131na y\u00f6nelik Gelir Vergisi Beyannamesini Haz\u0131r Beyan sistemine g\u00f6re beyan edebilecektir.<\/span><\/p>  <p><span class=\"large\">Haz\u0131r Beyan sistemine Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet adresi olan (www.gib.gov.tr) \u00fczerinden giri\u015f yap\u0131labilmektedir. M\u00fckellefler g\u00fcvenlik sorular\u0131n\u0131 cevaplayarak veya internet Vergi Dairesi \u015fifrelerini kullanmak suretiyle sisteme giri\u015f yapabilecekler.<\/span><\/p>  <p><span class=\"large\">Bilahare buradan Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019nca k\u0131smen veya tamamen \u00f6nceden haz\u0131rlanm\u0131\u015f beyannamelerini g\u00f6r\u00fcnt\u00fcleyebilecek ve\/veya doldurabilecek, de\u011fi\u015ftirebilecek veyahut da onaylayabileceklerdir. Bu ba\u011flamda \u0130nternet Vergi Dairesi \u015fifresi bulunmayan m\u00fckellefler 470 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ekinde yer alan \u2018\u0130nternet Hizmetleri Kullan\u0131m Ba\u015fvuru Formu\u2019 (Ger\u00e7ek Ki\u015filer) ile herhangi bir vergi dairesine ba\u015fvurarak kullan\u0131c\u0131 kodu, parola ve \u015fifre alabileceklerdir.<\/span><\/p>  <p><span class=\"large\">Daha \u00f6nce 414 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011f ekinde yer alan Elektronik Beyanname G\u00f6nderme Talep Formu ile sadece Gayrimenkul Sermaye \u0130rad\u0131 Elde Eden Ger\u00e7ek Ki\u015filer i\u00e7in kullan\u0131lmak \u00fczere daha \u00f6nce temin edilen kullan\u0131c\u0131 kodu, parola ve \u015fifre ile de Haz\u0131r Beyan Sistemi\u2019ne giri\u015f yap\u0131labilecektir.<\/span><\/p>  <p><span class=\"large\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019nca veri ambar\u0131nda yer alan bilgiler, di\u011fer kurum ve kurulu\u015flardan elde edilen bilgiler ile di\u011fer bilgiler kullan\u0131larak haz\u0131rlanan ve \u0130nternet Vergi Dairesi arac\u0131l\u0131\u011f\u0131yla elektronik ortamda m\u00fckelleflerin onay\u0131na sunulan beyannameler, m\u00fckellefler taraf\u0131ndan kontrol edilecek; eksiklik, hata veya yanl\u0131\u015fl\u0131klar\u0131n bulunmas\u0131 halinde bu bilgiler m\u00fckellefler taraf\u0131ndan d\u00fczeltilerek onaylanacakt\u0131r. Bu kapsamda da Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan ve m\u00fckellefler taraf\u0131ndan elektronik ortamda onaylanan beyannamelerin i\u00e7eri\u011finin do\u011frulu\u011fundan m\u00fckellefler sorumlu olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Onaylama i\u015flemi sonucu otomatik olarak haz\u0131rlanan tahakkuk fi\u015fleri ve\/veya ihbarnamelerin yine sistem \u00fczerinden m\u00fckellefe, vergi sorumlusuna veya bunlar\u0131n beyanname g\u00f6nderme yetkisi verdi\u011fi ger\u00e7ek veya t\u00fczel ki\u015fiye elektronik ortamda iletilmesi i\u015flemi ile s\u00f6z konusu tahakkuk fi\u015fler ve\/veya ihbarnameler m\u00fckellefe tebli\u011f edilmi\u015f say\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00dccret, kira, menkul sermaye irad\u0131 ile di\u011fer kazan\u00e7 ve iratlar (DK\u0130) beyannamelerinin Haz\u0131r Beyan Sistemi\u2019nden verilmi\u015f say\u0131labilmesi i\u00e7in sistem \u00fczerinden onaylama i\u015fleminin yap\u0131lmas\u0131 zorunludur. Onaylama i\u015fleminin beyannamenin verilmesi gereken kanuni s\u00fcrenin son g\u00fcn\u00fc saat 24.00\u2019den \u00f6nce tamamlanmas\u0131 gerekmektedir. Kanuni s\u00fcresinden sonra kendili\u011finden veya pi\u015fmanl\u0131k talepli olarak verilecek beyannamelerde de beyannamenin verilmi\u015f say\u0131labilmesi i\u00e7in onaylama i\u015fleminin yap\u0131lmas\u0131 zorunludur.<\/span><\/p>  \t\t\t\t","slug":"hazir-beyan-sistemi","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":"Haz\u0131r beyan sistemi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":177,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}