{"status":true,"post":{"id":18926,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:18:39","created_at":"2018-09-09T21:00:00.000000Z","updated_at":"2022-10-24T10:18:39.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18926,"is_featured":0,"title":"Yurtd\u0131\u015f\u0131nda bulunan baz\u0131 varl\u0131klar\u0131n T\u00fcrkiye\u2019ye getirilmesi","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\">7143 say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019un 10\u2019uncu maddesinin 13\u2019\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca;<\/span><\/p>  <p><span class=\"large\">\u201cYurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile gelir veya kurumlar vergisi m\u00fckelleflerince sahip olunan ve T\u00fcrkiye\u2019de bulunan ancak kanuni defter kay\u0131tlar\u0131nda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile ta\u015f\u0131nmazlar ve tam m\u00fckellefiyete tabi ger\u00e7ek ki\u015filer ile kurumlar\u0131n yurt d\u0131\u015f\u0131nda elde ettikleri baz\u0131 kazan\u00e7lar\u0131 hakk\u0131nda a\u015fa\u011f\u0131daki h\u00fck\u00fcmler\u201d uygulanmaktad\u0131r. <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131, bu d\u00fczenleme uyar\u0131nca 30 Kas\u0131m 2018 tarihine kadar T\u00fcrkiye\u2019deki banka veya arac\u0131 kuruma bildiren ger\u00e7ek ve t\u00fczel ki\u015filer, s\u00f6z konusu varl\u0131klar\u0131 serbest\u00e7e tasarruf edebileceklerdir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Banka ve arac\u0131 kurumlar, kendilerine bildirilen varl\u0131klara ili\u015fkin olarak y\u00fczde 2 oran\u0131nda hesaplad\u0131klar\u0131 vergiyi 31 Aral\u0131k 2018 tarihine kadar vergi sorumlusu s\u0131fat\u0131yla bir beyanname ile ba\u011fl\u0131 bulundu\u011fu vergi dairesine beyan edip ayn\u0131 s\u00fcre i\u00e7erisinde \u00f6deyeceklerdir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yukar\u0131da yer alan yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile yurt d\u0131\u015f\u0131nda bulunan ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile yurt d\u0131\u015f\u0131nda bulunan banka veya finansal kurumlardan kullan\u0131lan ve bu d\u00fczenlemenin y\u00fcr\u00fcrl\u00fck tarihi itibariyle kanuni defterlerde kay\u0131tl\u0131 olan kredilerin en ge\u00e7 30 Kas\u0131m 2018 tarihine kadar kapat\u0131lma-s\u0131nda kullan\u0131labilecektir. Bu takdirde, defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla borcun \u00f6denmesinde kullan\u0131lan varl\u0131klar i\u00e7in T\u00fcrkiye\u2019ye getirilme \u015fart\u0131 aranmaks\u0131z\u0131n bu f\u0131kra h\u00fck\u00fcmlerinden yararlanabilecektir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Tam m\u00fckellefiyete tabi ger\u00e7ek ki\u015filer ile kurumlar\u0131n kanuni ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayan kurumlar\u0131n tasfiyesinden do\u011fan kazan\u00e7lar\u0131, 31 Aral\u0131k 2018 tarihine kadar T\u00fcrkiye\u2019ye transfer edilmi\u015f olmas\u0131 kayd\u0131yla gelir ve kurumlar vergisinden m\u00fcstesnad\u0131r. <\/span><\/p>  <p><span class=\"large\">Bakanlar Kurulu, bu d\u00fczenlemede yer alan s\u00fcreleri, bitim tarihinden itibaren alt\u0131 aya kadar uzatmaya; Maliye Bakanl\u0131\u011f\u0131, f\u0131kra kapsam\u0131na giren varl\u0131klar\u0131n T\u00fcrkiye\u2019ye getirilmesi, bildirim ve beyan\u0131 ile i\u015fletmeye dahil edilmelerine ili\u015fkin hususlar\u0131, bildirim veya beyana esas de\u011ferlerin tespiti, bildirim ve beyanlar\u0131n \u015fekli, i\u00e7eri\u011fi ve ekleri ile yap\u0131laca\u011f\u0131 yeri, bu d\u00fczenlemenin uygulamas\u0131nda kullan\u0131lacak bilgi ve belgeler ile uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">Cumhurba\u015fkanl\u0131\u011f\u0131 makam\u0131nca; 29 A\u011fustos 2018 g\u00fcn ve 48 say\u0131l\u0131 Kararla \u201c7143 Say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019un\u201d 10\u2019uncu maddesinin yukar\u0131ya aktar\u0131lm\u0131\u015f bulunan 13\u2019\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (h) bendinde yer alan s\u00fcrelerin, bitim tarihinden itibaren alt\u0131 ay uzat\u0131lmas\u0131na karar verilmi\u015ftir. (Karar No: 48, Karar tarihi 29 A\u011fustos 2018)<\/span><\/p>  <p><span class=\"large\">Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 7143 Say\u0131l\u0131 Kanun\u2019la ilgili (3) seri numaral\u0131 tebli\u011fde de ifade edildi\u011fi \u00fczere; yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n 30 Kas\u0131m 2018 tarihine kadar (bu tarih dahil) T\u00fcrkiye\u2019deki banka veya arac\u0131 kurumlara bildirmek suretiyle s\u00f6z konusu varl\u0131klar\u0131 serbest\u00e7e tasarruf etme hakk\u0131na sahiptirler. Ancak s\u00f6z konusu varl\u0131klar\u0131n bildirim tarihinden itibaren kanunda yer alan s\u00fcre i\u00e7erisinde T\u00fcrkiye\u2019ye getirilmesi ve\/veya yurt d\u0131\u015f\u0131 bor\u00e7lar\u0131n\u0131n kapat\u0131lmas\u0131nda kullan\u0131lmas\u0131 gerekmektedir. <\/span><\/p>  <p><span class=\"large\">Varl\u0131klar\u0131n beyan de\u011ferleri; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">T\u00fcrk Liras\u0131 cinsinden para, itibari (nominal) de\u011feriyle,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Alt\u0131n rayi\u00e7 bedeliyle,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">D\u00f6viz, T\u00fcrkiye Cumhuriyeti Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kuruyla,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131ndan;<\/span><\/li>  <\/ul>  <p><span class=\"large\">- Hisse senedi gibi pay senetleri varsa borsa rayiciyle, borsa rayici yoksa rayi\u00e7 bedeliyle, bu bedel tespit edilemiyorsa al\u0131\u015f bedeliyle, al\u0131\u015f bedeli de belli de\u011filse itibari (nominal) de\u011feriyle, <\/span><br><span class=\"large\">- Tahvil, bono, eurobond gibi bor\u00e7lanma ara\u00e7lar\u0131, varsa borsa rayiciyle, borsa rayici yoksa rayi\u00e7 bedeliyle, bu bedel tespit edilemiyorsa al\u0131\u015f bedeliyle, al\u0131\u015f bedeli de belli de\u011filse itibari (nominal) de\u011feriyle, <\/span><br><span class=\"large\">- Yat\u0131r\u0131m fonu kat\u0131lma belgeleri, ilgili piyasas\u0131nda belirlenmi\u015f kapan\u0131\u015f fiyat\u0131yla, <\/span><br><span class=\"large\">- Vadeli i\u015flem ve opsiyon s\u00f6zle\u015fmeleri gibi t\u00fcrev ara\u00e7lar, varsa borsa rayiciyle, borsa rayici yoksa rayi\u00e7 bedeliyle, bu bedel tespit edilemiyorsa al\u0131\u015f bedeliyle, al\u0131\u015f bedeli de belli de\u011filse itibari (nominal) de\u011feriyle, <\/span><br><span class=\"large\">- Ta\u015f\u0131nmazlar, rayi\u00e7 bedeliyle belirlenecek ve hesaplanacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"yurtdisinda-bulunan-bazi-varliklarin-turkiyeye-getirilmesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yurtd\u0131\u015f\u0131nda bulunan baz\u0131 varl\u0131klar\u0131n T\u00fcrkiye\u2019ye getirilmesi","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":113,"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":19025,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18926,"locale":"tr","category_id":73,"title":"Yurtd\u0131\u015f\u0131nda bulunan baz\u0131 varl\u0131klar\u0131n T\u00fcrkiye\u2019ye getirilmesi","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\">7143 say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019un 10\u2019uncu maddesinin 13\u2019\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca;<\/span><\/p>  <p><span class=\"large\">\u201cYurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile gelir veya kurumlar vergisi m\u00fckelleflerince sahip olunan ve T\u00fcrkiye\u2019de bulunan ancak kanuni defter kay\u0131tlar\u0131nda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile ta\u015f\u0131nmazlar ve tam m\u00fckellefiyete tabi ger\u00e7ek ki\u015filer ile kurumlar\u0131n yurt d\u0131\u015f\u0131nda elde ettikleri baz\u0131 kazan\u00e7lar\u0131 hakk\u0131nda a\u015fa\u011f\u0131daki h\u00fck\u00fcmler\u201d uygulanmaktad\u0131r. <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131, bu d\u00fczenleme uyar\u0131nca 30 Kas\u0131m 2018 tarihine kadar T\u00fcrkiye\u2019deki banka veya arac\u0131 kuruma bildiren ger\u00e7ek ve t\u00fczel ki\u015filer, s\u00f6z konusu varl\u0131klar\u0131 serbest\u00e7e tasarruf edebileceklerdir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Banka ve arac\u0131 kurumlar, kendilerine bildirilen varl\u0131klara ili\u015fkin olarak y\u00fczde 2 oran\u0131nda hesaplad\u0131klar\u0131 vergiyi 31 Aral\u0131k 2018 tarihine kadar vergi sorumlusu s\u0131fat\u0131yla bir beyanname ile ba\u011fl\u0131 bulundu\u011fu vergi dairesine beyan edip ayn\u0131 s\u00fcre i\u00e7erisinde \u00f6deyeceklerdir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yukar\u0131da yer alan yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile yurt d\u0131\u015f\u0131nda bulunan ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile yurt d\u0131\u015f\u0131nda bulunan banka veya finansal kurumlardan kullan\u0131lan ve bu d\u00fczenlemenin y\u00fcr\u00fcrl\u00fck tarihi itibariyle kanuni defterlerde kay\u0131tl\u0131 olan kredilerin en ge\u00e7 30 Kas\u0131m 2018 tarihine kadar kapat\u0131lma-s\u0131nda kullan\u0131labilecektir. Bu takdirde, defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla borcun \u00f6denmesinde kullan\u0131lan varl\u0131klar i\u00e7in T\u00fcrkiye\u2019ye getirilme \u015fart\u0131 aranmaks\u0131z\u0131n bu f\u0131kra h\u00fck\u00fcmlerinden yararlanabilecektir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Tam m\u00fckellefiyete tabi ger\u00e7ek ki\u015filer ile kurumlar\u0131n kanuni ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayan kurumlar\u0131n tasfiyesinden do\u011fan kazan\u00e7lar\u0131, 31 Aral\u0131k 2018 tarihine kadar T\u00fcrkiye\u2019ye transfer edilmi\u015f olmas\u0131 kayd\u0131yla gelir ve kurumlar vergisinden m\u00fcstesnad\u0131r. <\/span><\/p>  <p><span class=\"large\">Bakanlar Kurulu, bu d\u00fczenlemede yer alan s\u00fcreleri, bitim tarihinden itibaren alt\u0131 aya kadar uzatmaya; Maliye Bakanl\u0131\u011f\u0131, f\u0131kra kapsam\u0131na giren varl\u0131klar\u0131n T\u00fcrkiye\u2019ye getirilmesi, bildirim ve beyan\u0131 ile i\u015fletmeye dahil edilmelerine ili\u015fkin hususlar\u0131, bildirim veya beyana esas de\u011ferlerin tespiti, bildirim ve beyanlar\u0131n \u015fekli, i\u00e7eri\u011fi ve ekleri ile yap\u0131laca\u011f\u0131 yeri, bu d\u00fczenlemenin uygulamas\u0131nda kullan\u0131lacak bilgi ve belgeler ile uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">Cumhurba\u015fkanl\u0131\u011f\u0131 makam\u0131nca; 29 A\u011fustos 2018 g\u00fcn ve 48 say\u0131l\u0131 Kararla \u201c7143 Say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019un\u201d 10\u2019uncu maddesinin yukar\u0131ya aktar\u0131lm\u0131\u015f bulunan 13\u2019\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (h) bendinde yer alan s\u00fcrelerin, bitim tarihinden itibaren alt\u0131 ay uzat\u0131lmas\u0131na karar verilmi\u015ftir. (Karar No: 48, Karar tarihi 29 A\u011fustos 2018)<\/span><\/p>  <p><span class=\"large\">Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 7143 Say\u0131l\u0131 Kanun\u2019la ilgili (3) seri numaral\u0131 tebli\u011fde de ifade edildi\u011fi \u00fczere; yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n 30 Kas\u0131m 2018 tarihine kadar (bu tarih dahil) T\u00fcrkiye\u2019deki banka veya arac\u0131 kurumlara bildirmek suretiyle s\u00f6z konusu varl\u0131klar\u0131 serbest\u00e7e tasarruf etme hakk\u0131na sahiptirler. Ancak s\u00f6z konusu varl\u0131klar\u0131n bildirim tarihinden itibaren kanunda yer alan s\u00fcre i\u00e7erisinde T\u00fcrkiye\u2019ye getirilmesi ve\/veya yurt d\u0131\u015f\u0131 bor\u00e7lar\u0131n\u0131n kapat\u0131lmas\u0131nda kullan\u0131lmas\u0131 gerekmektedir. <\/span><\/p>  <p><span class=\"large\">Varl\u0131klar\u0131n beyan de\u011ferleri; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">T\u00fcrk Liras\u0131 cinsinden para, itibari (nominal) de\u011feriyle,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Alt\u0131n rayi\u00e7 bedeliyle,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">D\u00f6viz, T\u00fcrkiye Cumhuriyeti Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kuruyla,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131ndan;<\/span><\/li>  <\/ul>  <p><span class=\"large\">- Hisse senedi gibi pay senetleri varsa borsa rayiciyle, borsa rayici yoksa rayi\u00e7 bedeliyle, bu bedel tespit edilemiyorsa al\u0131\u015f bedeliyle, al\u0131\u015f bedeli de belli de\u011filse itibari (nominal) de\u011feriyle, <\/span><br><span class=\"large\">- Tahvil, bono, eurobond gibi bor\u00e7lanma ara\u00e7lar\u0131, varsa borsa rayiciyle, borsa rayici yoksa rayi\u00e7 bedeliyle, bu bedel tespit edilemiyorsa al\u0131\u015f bedeliyle, al\u0131\u015f bedeli de belli de\u011filse itibari (nominal) de\u011feriyle, <\/span><br><span class=\"large\">- Yat\u0131r\u0131m fonu kat\u0131lma belgeleri, ilgili piyasas\u0131nda belirlenmi\u015f kapan\u0131\u015f fiyat\u0131yla, <\/span><br><span class=\"large\">- Vadeli i\u015flem ve opsiyon s\u00f6zle\u015fmeleri gibi t\u00fcrev ara\u00e7lar, varsa borsa rayiciyle, borsa rayici yoksa rayi\u00e7 bedeliyle, bu bedel tespit edilemiyorsa al\u0131\u015f bedeliyle, al\u0131\u015f bedeli de belli de\u011filse itibari (nominal) de\u011feriyle, <\/span><br><span class=\"large\">- Ta\u015f\u0131nmazlar, rayi\u00e7 bedeliyle belirlenecek ve hesaplanacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"yurtdisinda-bulunan-bazi-varliklarin-turkiyeye-getirilmesi","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":"Yurtd\u0131\u015f\u0131nda bulunan baz\u0131 varl\u0131klar\u0131n T\u00fcrkiye\u2019ye getirilmesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":113,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}