{"status":true,"post":{"id":23005,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:23:43","created_at":"2020-09-17T21:00:00.000000Z","updated_at":"2022-10-24T11:23:43.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":23005,"is_featured":0,"title":"Vergi tevkifat\u0131na tabi kira \u00f6demeleri","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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesi uyar\u0131nca \u201c\u2026 kamu idare ve m\u00fcesseseleri, sair kurumlar, ticaret \u015firketleri, i\u015f ortakl\u0131klar\u0131, dernekler, vak\u0131flar, dernek ve vak\u0131flar\u0131n iktisadi i\u015fletmeleri, kooperatifler, yat\u0131r\u0131m fonu y\u00f6netenler, ger\u00e7ek gelirlerini beyan etmeye mecbur olan ticaret ve serbest meslek erbab\u0131, zirai kazan\u00e7lar\u0131n\u0131 bilan\u00e7o veya zirai i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit eden \u00e7ift\u00e7ilerin yapt\u0131klar\u0131 \u00f6demelerden tevkifat yapma m\u00fckellefiyeti\u201d bulunmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 5\u2019inci bendinin \u201ca\u201d alt bendinde Gelir Vergisi Kanunu\u2019nun 70\u2019inci maddesinde say\u0131lan mal ve haklar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demelerden tevkifat yap\u0131lmas\u0131 gerekti\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Tevkifat, vergi kesintisi m\u00fckellefiyeti olanlar\u0131n faaliyetlerine ili\u015fkin \u00f6demelerine m\u00fcnhas\u0131r olup ger\u00e7ek ki\u015filerin iktisadi i\u015fletmelerine dahil olmayan mal ve haklar\u0131n kiralanmas\u0131 halinde s\u00f6z konusu olmaktad\u0131r. Bu ba\u011flamda da ger\u00e7ek ki\u015filerin iktisadi i\u015fletmelerine dahil olmayan gayrimenkullerinin i\u015fyeri olarak kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demeler de tevkifata tabidir. Bir t\u00fcccar i\u015fyeri olarak kiralad\u0131\u011f\u0131 gayrimenkul i\u00e7in \u00f6dedi\u011fi kiralardan tevkifat yapmak zorundad\u0131r. Ancak ayn\u0131 ticaret erbab\u0131n\u0131n oturmak i\u00e7in kiralad\u0131\u011f\u0131 gayrimenkule ili\u015fkin kira \u00f6demelerinden tevkifat yapma zorunlulu\u011fu yoktur.<\/span><\/p>  <p><span class=\"large\">Kurumlar ile kamu idare ve m\u00fcesseselerine \u00f6denen kira bedelleri \u00fczerinden tevkifat yap\u0131lmaz. Ayr\u0131ca kollektif ve adi komandit \u015firket gibi \u015fah\u0131s \u015firketlerine ait kira bedelleri de tevkifat kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r. Bu ba\u011flamda ger\u00e7ek ki\u015filer ve adi ortakl\u0131klar\u0131n ticari i\u015fletmelerine dahil mal ve haklar\u0131n kiralar\u0131 da tevkifata (vergi kesintisine) tabi tutulmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ancak vak\u0131flara, derneklere ve kooperatiflere ait gayrimenkullerin kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bunlara yap\u0131lan kira \u00f6demelerinin tevkifata tabi oldu\u011fu Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 5\u2019inci bendinin \u201cb\u201d ve \u201cc\u201d alt bentlerinde yap\u0131lan \u00f6zel d\u00fczenlemeyle h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Ayr\u0131ca Kurumlar Vergisi Kanunu\u2019nun 15\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde kooperatiflere ait ta\u015f\u0131nmazlar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan kira \u00f6demeleri \u00fczerinden vergi kesintisinin Kurumlar Vergisi Kanunu\u2019na g\u00f6re yap\u0131laca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. S\u00f6z konusu kira \u00f6demeleri \u00fczerinden yap\u0131lacak tevkifatta kooperatifin t\u00fcr\u00fc, m\u00fckellef veya muaf olup olmamas\u0131n\u0131n bir \u00f6nemi bulunmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Vak\u0131flara (mazbut vak\u0131flar hari\u00e7) ve derneklere ait ta\u015f\u0131nmazlar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda, bunlara yap\u0131lan kira \u00f6demelerinden vergi tevkifat\u0131 Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesi gere\u011fi olarak yap\u0131lmaktad\u0131r. Bu tevkifat\u0131n yap\u0131lmas\u0131nda, kira \u00f6demesinde bulunulan derne\u011fin, kamuya yararl\u0131 dernek ya da vakf\u0131n Bakanlar Kurulunca vergi muafiyeti tan\u0131nm\u0131\u015f vak\u0131f olmas\u0131 \u00f6nem arz etmemektedir. Bir ba\u015fka anlat\u0131mla, mazbut vak\u0131flar hari\u00e7 hi\u00e7bir ayr\u0131m yap\u0131lmaks\u0131z\u0131n t\u00fcm dernek veya vak\u0131flara \u00f6denen gayrimenkul kira bedellerinden tevkifat yap\u0131lmas\u0131 gerekmektedir. Ayr\u0131ca sendikalar, ticaret odalar\u0131, sanayi odalar\u0131, ticaret borsalar\u0131, esnaf odalar\u0131 ve bunlar\u0131n birlikleri ile di\u011fer mesleki kurulu\u015flara ait oda ve birlikler, siyasi partiler, emekli ve yard\u0131m sand\u0131klar\u0131na yap\u0131lan kira \u00f6demelerinden de gelir vergisi tevkifat\u0131 yap\u0131lmas\u0131 s\u00f6z konusudur.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca 6322 say\u0131l\u0131 Kanunla Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 5. bendine (d) alt bendi eklenerek, yabanc\u0131 devletlere, yabanc\u0131 kamu idare ve kurulu\u015flar\u0131 ile uluslararas\u0131 kurulu\u015flara ait diplomatik stat\u00fcs\u00fc bulunmayan gayrimenkullerin kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bunlara yap\u0131lan kira \u00f6demeleri de tevkifat kapsam\u0131ndad\u0131r. <\/span><\/p>  <p><span class=\"large\">Gayrimenkul sermaye iratlar\u0131nda tevkifat nakden ve hesaben \u00f6deme an\u0131nda yap\u0131l\u0131r. Hesaben \u00f6deme deyimi, vergi tevkifat\u0131na tabi kazan\u00e7 ve iratlar\u0131 \u00f6deyenleri istihkak sahiplerine kar\u015f\u0131 bor\u00e7lu durumda g\u00f6steren her t\u00fcrl\u00fc kay\u0131t ve i\u015flemleri ifade etmektedir. Bu ba\u011flamda vergi tevkifat\u0131, gayrisafi tutarlar \u00fczerinden yap\u0131l\u0131r. Kesilmesi gereken verginin \u00f6demeyi yapan taraf\u0131ndan \u00fcstlenilmesi halinde vergi, bilfiil \u00f6denen miktar ile \u00f6demeyi yapan\u0131n y\u00fcklendi\u011fi verginin toplam\u0131 \u00fczerinden hesaplan\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergi-tevkifatina-tabi-kira-odemeleri","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi tevkifat\u0131na tabi kira \u00f6demeleri","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":114,"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":23104,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":23005,"locale":"tr","category_id":73,"title":"Vergi tevkifat\u0131na tabi kira \u00f6demeleri","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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesi uyar\u0131nca \u201c\u2026 kamu idare ve m\u00fcesseseleri, sair kurumlar, ticaret \u015firketleri, i\u015f ortakl\u0131klar\u0131, dernekler, vak\u0131flar, dernek ve vak\u0131flar\u0131n iktisadi i\u015fletmeleri, kooperatifler, yat\u0131r\u0131m fonu y\u00f6netenler, ger\u00e7ek gelirlerini beyan etmeye mecbur olan ticaret ve serbest meslek erbab\u0131, zirai kazan\u00e7lar\u0131n\u0131 bilan\u00e7o veya zirai i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit eden \u00e7ift\u00e7ilerin yapt\u0131klar\u0131 \u00f6demelerden tevkifat yapma m\u00fckellefiyeti\u201d bulunmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 5\u2019inci bendinin \u201ca\u201d alt bendinde Gelir Vergisi Kanunu\u2019nun 70\u2019inci maddesinde say\u0131lan mal ve haklar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demelerden tevkifat yap\u0131lmas\u0131 gerekti\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Tevkifat, vergi kesintisi m\u00fckellefiyeti olanlar\u0131n faaliyetlerine ili\u015fkin \u00f6demelerine m\u00fcnhas\u0131r olup ger\u00e7ek ki\u015filerin iktisadi i\u015fletmelerine dahil olmayan mal ve haklar\u0131n kiralanmas\u0131 halinde s\u00f6z konusu olmaktad\u0131r. Bu ba\u011flamda da ger\u00e7ek ki\u015filerin iktisadi i\u015fletmelerine dahil olmayan gayrimenkullerinin i\u015fyeri olarak kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demeler de tevkifata tabidir. Bir t\u00fcccar i\u015fyeri olarak kiralad\u0131\u011f\u0131 gayrimenkul i\u00e7in \u00f6dedi\u011fi kiralardan tevkifat yapmak zorundad\u0131r. Ancak ayn\u0131 ticaret erbab\u0131n\u0131n oturmak i\u00e7in kiralad\u0131\u011f\u0131 gayrimenkule ili\u015fkin kira \u00f6demelerinden tevkifat yapma zorunlulu\u011fu yoktur.<\/span><\/p>  <p><span class=\"large\">Kurumlar ile kamu idare ve m\u00fcesseselerine \u00f6denen kira bedelleri \u00fczerinden tevkifat yap\u0131lmaz. Ayr\u0131ca kollektif ve adi komandit \u015firket gibi \u015fah\u0131s \u015firketlerine ait kira bedelleri de tevkifat kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r. Bu ba\u011flamda ger\u00e7ek ki\u015filer ve adi ortakl\u0131klar\u0131n ticari i\u015fletmelerine dahil mal ve haklar\u0131n kiralar\u0131 da tevkifata (vergi kesintisine) tabi tutulmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ancak vak\u0131flara, derneklere ve kooperatiflere ait gayrimenkullerin kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bunlara yap\u0131lan kira \u00f6demelerinin tevkifata tabi oldu\u011fu Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 5\u2019inci bendinin \u201cb\u201d ve \u201cc\u201d alt bentlerinde yap\u0131lan \u00f6zel d\u00fczenlemeyle h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Ayr\u0131ca Kurumlar Vergisi Kanunu\u2019nun 15\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde kooperatiflere ait ta\u015f\u0131nmazlar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan kira \u00f6demeleri \u00fczerinden vergi kesintisinin Kurumlar Vergisi Kanunu\u2019na g\u00f6re yap\u0131laca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. S\u00f6z konusu kira \u00f6demeleri \u00fczerinden yap\u0131lacak tevkifatta kooperatifin t\u00fcr\u00fc, m\u00fckellef veya muaf olup olmamas\u0131n\u0131n bir \u00f6nemi bulunmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Vak\u0131flara (mazbut vak\u0131flar hari\u00e7) ve derneklere ait ta\u015f\u0131nmazlar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda, bunlara yap\u0131lan kira \u00f6demelerinden vergi tevkifat\u0131 Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesi gere\u011fi olarak yap\u0131lmaktad\u0131r. Bu tevkifat\u0131n yap\u0131lmas\u0131nda, kira \u00f6demesinde bulunulan derne\u011fin, kamuya yararl\u0131 dernek ya da vakf\u0131n Bakanlar Kurulunca vergi muafiyeti tan\u0131nm\u0131\u015f vak\u0131f olmas\u0131 \u00f6nem arz etmemektedir. Bir ba\u015fka anlat\u0131mla, mazbut vak\u0131flar hari\u00e7 hi\u00e7bir ayr\u0131m yap\u0131lmaks\u0131z\u0131n t\u00fcm dernek veya vak\u0131flara \u00f6denen gayrimenkul kira bedellerinden tevkifat yap\u0131lmas\u0131 gerekmektedir. Ayr\u0131ca sendikalar, ticaret odalar\u0131, sanayi odalar\u0131, ticaret borsalar\u0131, esnaf odalar\u0131 ve bunlar\u0131n birlikleri ile di\u011fer mesleki kurulu\u015flara ait oda ve birlikler, siyasi partiler, emekli ve yard\u0131m sand\u0131klar\u0131na yap\u0131lan kira \u00f6demelerinden de gelir vergisi tevkifat\u0131 yap\u0131lmas\u0131 s\u00f6z konusudur.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca 6322 say\u0131l\u0131 Kanunla Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 5. bendine (d) alt bendi eklenerek, yabanc\u0131 devletlere, yabanc\u0131 kamu idare ve kurulu\u015flar\u0131 ile uluslararas\u0131 kurulu\u015flara ait diplomatik stat\u00fcs\u00fc bulunmayan gayrimenkullerin kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bunlara yap\u0131lan kira \u00f6demeleri de tevkifat kapsam\u0131ndad\u0131r. <\/span><\/p>  <p><span class=\"large\">Gayrimenkul sermaye iratlar\u0131nda tevkifat nakden ve hesaben \u00f6deme an\u0131nda yap\u0131l\u0131r. Hesaben \u00f6deme deyimi, vergi tevkifat\u0131na tabi kazan\u00e7 ve iratlar\u0131 \u00f6deyenleri istihkak sahiplerine kar\u015f\u0131 bor\u00e7lu durumda g\u00f6steren her t\u00fcrl\u00fc kay\u0131t ve i\u015flemleri ifade etmektedir. Bu ba\u011flamda vergi tevkifat\u0131, gayrisafi tutarlar \u00fczerinden yap\u0131l\u0131r. Kesilmesi gereken verginin \u00f6demeyi yapan taraf\u0131ndan \u00fcstlenilmesi halinde vergi, bilfiil \u00f6denen miktar ile \u00f6demeyi yapan\u0131n y\u00fcklendi\u011fi verginin toplam\u0131 \u00fczerinden hesaplan\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergi-tevkifatina-tabi-kira-odemeleri","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":"Vergi tevkifat\u0131na tabi kira \u00f6demeleri","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":114,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}