{"status":true,"post":{"id":20443,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:51:54","created_at":"2019-06-09T21:00:00.000000Z","updated_at":"2022-10-24T10:51:54.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20443,"is_featured":0,"title":"Banka ve sigorta muameleleri vergisi","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\">Banka ve sigorta \u015firketlerinin Finansal Kiralama Kanunu\u2019na g\u00f6re yapt\u0131klar\u0131 i\u015flemler hari\u00e7 olmak \u00fczere, kendi lehlerine her ne nam ile olursa olsun nakden veya hesaben ald\u0131klar\u0131 paralar banka ve sigorta muameleleri vergisine tabidir.<\/span><\/p>  <p><span class=\"large\">Bankerlerin yapm\u0131\u015f olduklar\u0131 banka muamele ve hizmetleri, ald\u0131klar\u0131 paralar (kendileri veya ba\u015fkalar\u0131 hesab\u0131na menkul k\u0131ymet kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7lar\u0131 \u00f6demeyi taahh\u00fct etmeyi meslek haline getirenlerin bu faaliyetleri dolay\u0131s\u0131yla lehlerine kalan paralar ile mevduat faizi vermek veya sair adlarla faiz ve benzeri menfaatler sa\u011flamak \u00fczere devaml\u0131 olarak para toplama i\u015fiyle u\u011fra\u015fanlar\u0131n toplad\u0131klar\u0131 paralara sa\u011flad\u0131klar\u0131 gelir ve menfaatler \u00fczerinden komisyon, \u00fccret, hizmet kar\u015f\u0131l\u0131\u011f\u0131 gibi ald\u0131klar\u0131 paralar dahil) da banka muameleleri vergisine tabidir.<\/span><\/p>  <p><span class=\"large\">A\u015fa\u011f\u0131da yaz\u0131l\u0131 muameleler dolay\u0131s\u0131yla al\u0131nan paralar banka ve sigorta muameleleri vergisinden istisnad\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\">Merkezleri T\u00fcrkiye\u2019de bulunan bankalar\u0131n kendi \u015fube ve ajanslar\u0131 ile veya bu \u015fube ve ajanslar\u0131n birbiriyle yapt\u0131klar\u0131 muameleler dolay\u0131s\u0131yla tahakkuk eden paralar,<\/span><\/li>   <li><span class=\"large\">Merkezleri T\u00fcrkiye d\u0131\u015f\u0131nda bulunan bankalar\u0131n T\u00fcrkiye\u2019de mevcut \u015fube ve ajanslar\u0131n\u0131n birbirleriyle yapt\u0131klar\u0131 muameleler dolay\u0131s\u0131yla tahakkuk eden paralar,<\/span><\/li>   <li><span class=\"large\">Hususi kanunlarla her t\u00fcrl\u00fc vergiden istisna edilmi\u015f olan esham ve tahvillerin, faiz, temett\u00fc ve ikramiyeleri ile Merkez Bankas\u0131nca ihra\u00e7 edilen \u201cKamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanunun 7\/A maddesine g\u00f6re kurulan varl\u0131k kiralama \u015firketleri taraf\u0131ndan ihra\u00e7 edilen kira sertifikalar\u0131ndan elde edilen kira gelirleri ve vade sonunda lehe al\u0131nan paralar,<\/span><\/li>   <li><span class=\"large\">Varl\u0131k finansman\u0131 fonlar\u0131n\u0131n sermaye piyasalar\u0131nda yapt\u0131klar\u0131 i\u015flemler nedeniyle elde ettikleri paralar,<\/span><\/li>   <li><span class=\"large\">Bankalar\u0131n m\u00fc\u015fterileri nam ve hesab\u0131na ba\u015fka \u015fah\u0131s ve m\u00fcesseselere yapt\u0131rd\u0131klar\u0131 hizmetler mukabili olarak ald\u0131klar\u0131 ve aynen mezkur \u015fah\u0131s veya m\u00fcesseselere \u00f6denen paralar,<\/span><\/li>   <li><span class=\"large\">Bankalar\u0131n, bankerlerin ve sigorta \u015firketlerinin sermayelerinin tamam\u0131 kendilerine ait veya i\u015ftirakleri bulunan s\u0131nai i\u015fletmelerden sa\u011flad\u0131klar\u0131 k\u00e2rlar,<\/span><\/li>   <li><span class=\"large\">Bankalar\u0131n, bankerlerin ve sigorta \u015firketlerinin sermayelerine i\u015ftirak ettikleri banka, banker ve sigorta \u015firketlerinin Gider Vergileri Kanunu\u2019na g\u00f6re banka ve sigorta muameleleri vergisine tabi muamelelerden m\u00fctevellit k\u00e2rlar\u0131,<\/span><\/li>   <li><span class=\"large\">Denizcilik Bankas\u0131 T\u00fcrk Anonim Ortakl\u0131\u011f\u0131 Kanunu uyar\u0131nca s\u00f6z konusu banka lehine tahakkuk eden, bankan\u0131n veya kuraca\u011f\u0131 ortakl\u0131klar\u0131n anla\u015fmalar yapt\u0131klar\u0131 hakiki ve h\u00fckmi \u015fah\u0131slar lehine ayn\u0131 i\u015fler dolay\u0131s\u0131yla tahakkuk edecek paralar,<\/span><\/li>   <li><span class=\"large\">6266 say\u0131l\u0131 kanuna g\u00f6re kurulan kan bankalar\u0131n\u0131n s\u00f6z konusu kanuna g\u00f6re yaz\u0131l\u0131 i\u015fler dolay\u0131s\u0131yla elde edilecek paralar,<\/span><\/li>   <li><span class=\"large\">Gider Vergisi Kanunu\u2019nun da ayr\u0131ca belirlenmi\u015f olan s\u00f6zle\u015fmeler ve sigortalar, m\u00fckerrer sigorta muameleleri ile retrosesyon muamelelerinden sa\u011flanan gelirler ile Kurumlar Vergisi Kanunu\u2019na g\u00f6re yap\u0131lan birle\u015fme, devir, b\u00f6l\u00fcnme ve hisse de\u011fi\u015fimi i\u015flemleri ile s\u00f6z konusu kanunun 29\u2019uncu maddesinde yukar\u0131da say\u0131lanlar d\u0131\u015f\u0131nda yer alan di\u011fer istisna konular\u0131 gider vergisi kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Banka sigorta muameleleri vergisinin oran\u0131 y\u00fczde 15\u2019dir. Cumhurba\u015fkanl\u0131\u011f\u0131 makam\u0131n\u0131n 14 May\u0131s 2019 g\u00fcn ve 1106 say\u0131l\u0131 Karar\u0131 ile 6802 say\u0131l\u0131 Gider Vergileri Kanunu\u2019nun 33\u2019\u00fcnc\u00fc maddesinde yer alan banka ve sigorta muameleleri vergisi nispetlerinin tespitine ili\u015fkin 28.08.1998 tarih ve 98\/11591 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n eki karar\u0131n birinci maddesinin (c) bendinde a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\">Kambiyo muamelelerinde sat\u0131\u015f tutar\u0131 \u00fczerinden binde bir, a\u015fa\u011f\u0131da say\u0131lan kambiyo muamelelerinde sat\u0131\u015f tutar\u0131 \u00fczerinden s\u0131f\u0131r; oran\u0131nda vergi al\u0131nacakt\u0131r. Ancak;<\/span><\/p>  <ul>   <li><span class=\"large\">Bankalar ile yetkili m\u00fcesseselerin kendi aralar\u0131nda veya birbirleriyle yapt\u0131klar\u0131 kambiyo sat\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\">Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na yap\u0131lan kambiyo sat\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\">D\u00f6viz kredisinin \u00f6denmesine y\u00f6nelik olarak, d\u00f6viz kredisi kullan\u0131lan ya da kullan\u0131ma arac\u0131l\u0131k eden banka taraf\u0131ndan kredi bor\u00e7lusuna yap\u0131lan bankalar\u0131n, bankerlerin ve sigorta \u015firketlerinin sermayelerinin tamam\u0131 kendilerine ait veya i\u015ftirakleri bulunan s\u0131nai i\u015fletmelerden sa\u011flad\u0131klar\u0131 k\u00e2rlar,<\/span><\/li>   <li><span class=\"large\">Bankalar\u0131n, bankerlerin ve sigorta \u015firketlerinin sermayelerine i\u015ftirak ettikleri banker ve sigorta \u015firketlerinin bu kanuna g\u00f6re banka sigorta muameleleri vergisine tabi muamelelerden kaynaklanan k\u00e2rlar, ile Gider Vergileri Kanunu\u2019nun 29\u2019uncu maddesinde say\u0131lmak suretiyle belirlenmi\u015f bulunan lehe kalm\u0131\u015f paralar ile al\u0131nan paralar banka ve sigorta vergisine tabi de\u011fildir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"banka-ve-sigorta-muameleleri-vergisi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Banka ve sigorta muameleleri vergisi","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":108,"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":20542,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20443,"locale":"tr","category_id":73,"title":"Banka ve sigorta muameleleri vergisi","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\">Banka ve sigorta \u015firketlerinin Finansal Kiralama Kanunu\u2019na g\u00f6re yapt\u0131klar\u0131 i\u015flemler hari\u00e7 olmak \u00fczere, kendi lehlerine her ne nam ile olursa olsun nakden veya hesaben ald\u0131klar\u0131 paralar banka ve sigorta muameleleri vergisine tabidir.<\/span><\/p>  <p><span class=\"large\">Bankerlerin yapm\u0131\u015f olduklar\u0131 banka muamele ve hizmetleri, ald\u0131klar\u0131 paralar (kendileri veya ba\u015fkalar\u0131 hesab\u0131na menkul k\u0131ymet kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7lar\u0131 \u00f6demeyi taahh\u00fct etmeyi meslek haline getirenlerin bu faaliyetleri dolay\u0131s\u0131yla lehlerine kalan paralar ile mevduat faizi vermek veya sair adlarla faiz ve benzeri menfaatler sa\u011flamak \u00fczere devaml\u0131 olarak para toplama i\u015fiyle u\u011fra\u015fanlar\u0131n toplad\u0131klar\u0131 paralara sa\u011flad\u0131klar\u0131 gelir ve menfaatler \u00fczerinden komisyon, \u00fccret, hizmet kar\u015f\u0131l\u0131\u011f\u0131 gibi ald\u0131klar\u0131 paralar dahil) da banka muameleleri vergisine tabidir.<\/span><\/p>  <p><span class=\"large\">A\u015fa\u011f\u0131da yaz\u0131l\u0131 muameleler dolay\u0131s\u0131yla al\u0131nan paralar banka ve sigorta muameleleri vergisinden istisnad\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\">Merkezleri T\u00fcrkiye\u2019de bulunan bankalar\u0131n kendi \u015fube ve ajanslar\u0131 ile veya bu \u015fube ve ajanslar\u0131n birbiriyle yapt\u0131klar\u0131 muameleler dolay\u0131s\u0131yla tahakkuk eden paralar,<\/span><\/li>   <li><span class=\"large\">Merkezleri T\u00fcrkiye d\u0131\u015f\u0131nda bulunan bankalar\u0131n T\u00fcrkiye\u2019de mevcut \u015fube ve ajanslar\u0131n\u0131n birbirleriyle yapt\u0131klar\u0131 muameleler dolay\u0131s\u0131yla tahakkuk eden paralar,<\/span><\/li>   <li><span class=\"large\">Hususi kanunlarla her t\u00fcrl\u00fc vergiden istisna edilmi\u015f olan esham ve tahvillerin, faiz, temett\u00fc ve ikramiyeleri ile Merkez Bankas\u0131nca ihra\u00e7 edilen \u201cKamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanunun 7\/A maddesine g\u00f6re kurulan varl\u0131k kiralama \u015firketleri taraf\u0131ndan ihra\u00e7 edilen kira sertifikalar\u0131ndan elde edilen kira gelirleri ve vade sonunda lehe al\u0131nan paralar,<\/span><\/li>   <li><span class=\"large\">Varl\u0131k finansman\u0131 fonlar\u0131n\u0131n sermaye piyasalar\u0131nda yapt\u0131klar\u0131 i\u015flemler nedeniyle elde ettikleri paralar,<\/span><\/li>   <li><span class=\"large\">Bankalar\u0131n m\u00fc\u015fterileri nam ve hesab\u0131na ba\u015fka \u015fah\u0131s ve m\u00fcesseselere yapt\u0131rd\u0131klar\u0131 hizmetler mukabili olarak ald\u0131klar\u0131 ve aynen mezkur \u015fah\u0131s veya m\u00fcesseselere \u00f6denen paralar,<\/span><\/li>   <li><span class=\"large\">Bankalar\u0131n, bankerlerin ve sigorta \u015firketlerinin sermayelerinin tamam\u0131 kendilerine ait veya i\u015ftirakleri bulunan s\u0131nai i\u015fletmelerden sa\u011flad\u0131klar\u0131 k\u00e2rlar,<\/span><\/li>   <li><span class=\"large\">Bankalar\u0131n, bankerlerin ve sigorta \u015firketlerinin sermayelerine i\u015ftirak ettikleri banka, banker ve sigorta \u015firketlerinin Gider Vergileri Kanunu\u2019na g\u00f6re banka ve sigorta muameleleri vergisine tabi muamelelerden m\u00fctevellit k\u00e2rlar\u0131,<\/span><\/li>   <li><span class=\"large\">Denizcilik Bankas\u0131 T\u00fcrk Anonim Ortakl\u0131\u011f\u0131 Kanunu uyar\u0131nca s\u00f6z konusu banka lehine tahakkuk eden, bankan\u0131n veya kuraca\u011f\u0131 ortakl\u0131klar\u0131n anla\u015fmalar yapt\u0131klar\u0131 hakiki ve h\u00fckmi \u015fah\u0131slar lehine ayn\u0131 i\u015fler dolay\u0131s\u0131yla tahakkuk edecek paralar,<\/span><\/li>   <li><span class=\"large\">6266 say\u0131l\u0131 kanuna g\u00f6re kurulan kan bankalar\u0131n\u0131n s\u00f6z konusu kanuna g\u00f6re yaz\u0131l\u0131 i\u015fler dolay\u0131s\u0131yla elde edilecek paralar,<\/span><\/li>   <li><span class=\"large\">Gider Vergisi Kanunu\u2019nun da ayr\u0131ca belirlenmi\u015f olan s\u00f6zle\u015fmeler ve sigortalar, m\u00fckerrer sigorta muameleleri ile retrosesyon muamelelerinden sa\u011flanan gelirler ile Kurumlar Vergisi Kanunu\u2019na g\u00f6re yap\u0131lan birle\u015fme, devir, b\u00f6l\u00fcnme ve hisse de\u011fi\u015fimi i\u015flemleri ile s\u00f6z konusu kanunun 29\u2019uncu maddesinde yukar\u0131da say\u0131lanlar d\u0131\u015f\u0131nda yer alan di\u011fer istisna konular\u0131 gider vergisi kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Banka sigorta muameleleri vergisinin oran\u0131 y\u00fczde 15\u2019dir. Cumhurba\u015fkanl\u0131\u011f\u0131 makam\u0131n\u0131n 14 May\u0131s 2019 g\u00fcn ve 1106 say\u0131l\u0131 Karar\u0131 ile 6802 say\u0131l\u0131 Gider Vergileri Kanunu\u2019nun 33\u2019\u00fcnc\u00fc maddesinde yer alan banka ve sigorta muameleleri vergisi nispetlerinin tespitine ili\u015fkin 28.08.1998 tarih ve 98\/11591 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n eki karar\u0131n birinci maddesinin (c) bendinde a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\">Kambiyo muamelelerinde sat\u0131\u015f tutar\u0131 \u00fczerinden binde bir, a\u015fa\u011f\u0131da say\u0131lan kambiyo muamelelerinde sat\u0131\u015f tutar\u0131 \u00fczerinden s\u0131f\u0131r; oran\u0131nda vergi al\u0131nacakt\u0131r. Ancak;<\/span><\/p>  <ul>   <li><span class=\"large\">Bankalar ile yetkili m\u00fcesseselerin kendi aralar\u0131nda veya birbirleriyle yapt\u0131klar\u0131 kambiyo sat\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\">Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na yap\u0131lan kambiyo sat\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\">D\u00f6viz kredisinin \u00f6denmesine y\u00f6nelik olarak, d\u00f6viz kredisi kullan\u0131lan ya da kullan\u0131ma arac\u0131l\u0131k eden banka taraf\u0131ndan kredi bor\u00e7lusuna yap\u0131lan bankalar\u0131n, bankerlerin ve sigorta \u015firketlerinin sermayelerinin tamam\u0131 kendilerine ait veya i\u015ftirakleri bulunan s\u0131nai i\u015fletmelerden sa\u011flad\u0131klar\u0131 k\u00e2rlar,<\/span><\/li>   <li><span class=\"large\">Bankalar\u0131n, bankerlerin ve sigorta \u015firketlerinin sermayelerine i\u015ftirak ettikleri banker ve sigorta \u015firketlerinin bu kanuna g\u00f6re banka sigorta muameleleri vergisine tabi muamelelerden kaynaklanan k\u00e2rlar, ile Gider Vergileri Kanunu\u2019nun 29\u2019uncu maddesinde say\u0131lmak suretiyle belirlenmi\u015f bulunan lehe kalm\u0131\u015f paralar ile al\u0131nan paralar banka ve sigorta vergisine tabi de\u011fildir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"banka-ve-sigorta-muameleleri-vergisi","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":"Banka ve sigorta muameleleri vergisi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":108,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}