{"status":true,"post":{"id":12891,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:20:19","created_at":"2016-01-10T21:00:00.000000Z","updated_at":"2022-10-21T06:20:19.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12891,"is_featured":0,"title":"\u0130ntikal vergisinde beyan","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\">Veraset ve \u0130ntikal Vergisi Kanunu\u2019nun birinci maddesi uyar\u0131nca \u201cT\u00fcrkiye Cumhuriyeti tabiiyetinde bulunan \u015fah\u0131slara ait mallar ile T\u00fcrkiye\u2019de bulunan mallar\u0131n veraset tarikiyle veya herhangi bir suretle olursa olsun ivazs\u0131z (kar\u015f\u0131l\u0131ks\u0131z) bir tarzda bir \u015fah\u0131stan di\u011fer \u015fahsa intikali veraset ve intikal vergisine tabidir.\u201d<\/span><\/p>  <p><span class=\"large\">Bu Vergi T\u00fcrk tabiiyetinde bulunan \u015fah\u0131slar\u0131n ecnebi (yabanc\u0131) \u00fclkelerde ayn\u0131 yollardan iktisab edecekleri (edinecekleri) mallarda \u015famildir. <\/span><\/p>  <p><span class=\"large\">Ancak mevcut d\u00fczenleme gere\u011fi \u201cT\u00fcrkiye Cumhuriyeti tabiiyetindeki bir \u015fahs\u0131n T\u00fcrkiye Hudutlar\u0131 d\u0131\u015f\u0131nda bulunan mal\u0131n\u0131 veraset tarikiyle veya sair suretle ivazs\u0131z (kar\u015f\u0131l\u0131ks\u0131z) say\u0131lmamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>\u0130VAZSIZ \u0130NT\u0130KAL<\/strong><\/span><\/p>  <p><span class=\"large\">Kanunda yer alan \u201civazs\u0131z intikal\u201c tabiri; hibe (ba\u011f\u0131\u015flama) yoluyla veya herhangi bir tarzda olan ivazs\u0131z yani kar\u015f\u0131l\u0131ks\u0131z olarak edinimleri ifade etmektedir. Ancak maddi ve manevi bir zarar kar\u015f\u0131l\u0131\u011f\u0131 verilen tazminatlar ivazs\u0131z (kar\u015f\u0131l\u0131ks\u0131z) say\u0131lmamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Verginin m\u00fckellefi veraset tarikiyle (\u00f6l\u00fcm nedeniyle) veya ivazs\u0131z bir tarzda mal iktisab eden \u015fah\u0131st\u0131r. Mal tabiri ise \u201cm\u00fclkiyete mevzu olabilen menkul ve gayrimenkul \u015feylerle, mameleke girebilen (mal varl\u0131\u011f\u0131na dahil olabilen) sair b\u00fct\u00fcn haklar\u0131 ve alacaklar\u0131 kapsamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Veraset ve intikal vergisi ile ilgili istisnalar Kanunun 4. Maddesinde say\u0131lmak suretiyle belirtilmi\u015f olup; <\/span><\/p>  <ul>   <li><span class=\"large\"> \u0130vazs\u0131z suretle vaki intikallerin 2015 y\u0131l\u0131nda 3.711-TL\u2019si 2016 y\u0131l\u0131nda ise 3.918-TL\u2019si, <\/span><\/li>   <li><span class=\"large\"> De\u011ferleri Veraset ve \u0130ntikal Vergisi Kanunu\u2019nun 10. Maddesine g\u00f6re belirlenen menkul ve gayrimenkul mallardan evlatl\u0131klar da dahil olmak \u00fczere f\u00fcru\u011f (akraba) ve e\u015ften her birine isabet eden miras hisselerinin 2015 y\u0131l\u0131nda 161.097 TL\u2019si, 2016 y\u0131l\u0131nda ise 170.086 TL\u2019si bu vergiye tabi de\u011fildir. <\/span><\/li>  <\/ul>  <p><span class=\"large\"> Di\u011fer yandan f\u00fcru\u011f (akraba) bulunmamas\u0131 halinde e\u015fe isabet eden miras hissesinin 2015 y\u0131l\u0131nda 322.392 TL\u2019si, 2016 y\u0131l\u0131nda ise 340.381-TL. Veraset ve \u0130ntikal Vergisinden ba\u011f\u0131\u015f\u0131k tutulmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Mevcut d\u00fczenlemeler \u00e7er\u00e7evesinde sa\u011flar aras\u0131nda yap\u0131lan ivazs\u0131z intikaller veraset ve intikal vergisinin kapsam\u0131na girmekte olup, \u00f6rf ve adete g\u00f6re verilmesi mutat bulunan hediye, cihaz, y\u00fczg\u00f6r\u00fcml\u00fcl\u00fc\u011f\u00fc ve drahomalar ile sadakalar s\u00f6z konusu vergiye tabi de\u011fildir. <\/span><\/p>  <p><span class=\"large\"><strong>PLAKA TAHD\u0130D\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Veraset ve \u0130ntikal Vergisi Kanunu\u2019nun 4\/c maddesi uyar\u0131nca \u201cPlaka tahdidi uygulanan illerde Bakanlar Kurulu Karar\u0131 ile yetkili k\u0131l\u0131nan trafik komisyonlar\u0131nca ticari ta\u015f\u0131t sahiplerine da\u011f\u0131t\u0131lan miktarlar\u201d da bu vergiye tabi de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Aile i\u00e7ersinde e\u015flerin birbirlerine vermi\u015f olduklar\u0131 hediyeler ile \u00e7ocuklar\u0131na vermi\u015f olduklar\u0131 veya onlara alm\u0131\u015f olduklar\u0131 hediye bedellerinin 2015 y\u0131l\u0131nda 3.711 _ 2016 y\u0131l\u0131nda 3.918_TL\u2019yi a\u015fmas\u0131 halinde s\u00f6z konusu nedenle \u201cmallar\u0131n (veya paran\u0131n) hukuken iktisabedildi\u011fi tarihi takibeden bir ay i\u00e7inde ilgili vergi dairesine beyanname verilmek suretiyle durumun bildirilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">01.01.2016 tarihinden itibaren veraset yoluyla veya ivazs\u0131z surette meydana gelen intikallerde veraset ve intikal vergisi a\u015fa\u011f\u0131daki tarifeye g\u00f6re hesaplanacakt\u0131r.(Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011f, Seri No:47,25 Aral\u0131k 2015 g\u00fcn, 29573 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <table style=\"width: 609px; height: 203px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">   <tbody>    <tr>     <td style=\"text-align: center;\" rowspan=\"2\" width=\"279\"> <p><span class=\"large\">Matrah<\/span><\/p> <\/td>     <td style=\"text-align: center;\" colspan=\"2\" nowrap width=\"331\"> <p><span class=\"large\">Verginin Oran\u0131<\/span><\/p> <\/td>     <td width=\"0\" height=\"28\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td style=\"text-align: center;\" width=\"177\"> <p><span class=\"large\">Veraset yoluyla intikal %<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"153\"> <p><span class=\"large\">\u0130vazs\u0131z intikal %<\/span><\/p> <\/td>     <td width=\"0\" height=\"29\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td width=\"279\"> <p><span class=\"large\">\u0130lk210.000 TL i\u00e7in<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"177\"> <p><span class=\"large\">1<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"153\"> <p><span class=\"large\">10<\/span><\/p> <\/td>     <td width=\"0\" height=\"20\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td width=\"279\"> <p><span class=\"large\">Sonra Gelen500.000 TL i\u00e7in<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"177\"> <p><span class=\"large\">3<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"153\"> <p><span class=\"large\">15<\/span><\/p> <\/td>     <td width=\"0\" height=\"20\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td width=\"279\"> <p><span class=\"large\">Sonra Gelen1.110.000 TL i\u00e7in<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"177\"> <p><span class=\"large\">5<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"153\"> <p><span class=\"large\">20<\/span><\/p> <\/td>     <td width=\"0\" height=\"20\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td width=\"279\"> <p><span class=\"large\">Sonra Gelen2.000.000 TL i\u00e7in<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"177\"> <p><span class=\"large\">7<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"153\"> <p><span class=\"large\">25<\/span><\/p> <\/td>     <td width=\"0\" height=\"20\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td rowspan=\"2\" valign=\"top\" width=\"279\"> <p><span class=\"large\">Matrah\u0131n3.820.000 TL a\u015fanb\u00f6l\u00fcm\u00fc i\u00e7in<\/span><\/p> <\/td>     <td style=\"text-align: center;\" rowspan=\"2\" width=\"177\"> <p><span class=\"large\">10<\/span><\/p> <\/td>     <td style=\"text-align: center;\" rowspan=\"2\" width=\"153\"> <p><span class=\"large\">30<\/span><\/p> <\/td>     <td width=\"0\" height=\"34\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td width=\"0\" height=\"34\"><span class=\"large\"><\/span><\/td>    <\/tr>   <\/tbody>  <\/table>  <p><\/p>  <p><span class=\"large\">Uygulamada aile i\u00e7ersinde yap\u0131lan parasal aktar\u0131mlar\u0131n her y\u0131l i\u00e7in belirlenen miktarlar\u0131 a\u015fmas\u0131 veya aile bireyleri \u00fczerinde sat\u0131n al\u0131nan gayrimenkullerin finansman\u0131 i\u00e7in aile bireyleri taraf\u0131ndan gayrimenkul\u00fc sat\u0131n alana sa\u011flanan parasal destek s\u00f6z konusu Kanun\u2019un kapsam\u0131na girmekte olup, beyan d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131 halinde mali destekten yararlananlar hakk\u0131nda cezal\u0131 i\u015flem yap\u0131labilmektedir.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130CRA DA\u0130RES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca \u00f6l\u00fcm halinde m\u00fcteveffan\u0131n sa\u011fl\u0131\u011f\u0131nda icra dairesine veya mahkemeye intikal etmi\u015f ve takip edilmekte olan alacak ve bor\u00e7lar\u0131n\u0131n da verilecek Veraset Vergisi Beyannamesinde g\u00f6sterilmesi zorunludur.<\/span><\/p>  <p><span class=\"large\">\u00d6l\u00fcm\u00fcn T\u00fcrkiye\u2019de vuku bulmas\u0131 halinde veraset vergisi beyannamesinin \u00f6l\u00fcm tarihini takiben d\u00f6rt ay i\u00e7inde verilmesi gerekmektedir. \u00d6l\u00fcm halinde verilecek veraset vergisi beyannamesi ile ivazs\u0131z intikaller nedeniyle verilmesi \u00f6ng\u00f6r\u00fclen beyannameler aras\u0131nda farkl\u0131l\u0131k bulunmaktad\u0131r. Bu durum ayr\u0131 bir yaz\u0131 konusudur.<\/span><\/p>  \t\t\t\t","slug":"intikal-vergisinde-beyan","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130ntikal vergisinde beyan","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":140,"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":12990,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12891,"locale":"tr","category_id":73,"title":"\u0130ntikal vergisinde beyan","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\">Veraset ve \u0130ntikal Vergisi Kanunu\u2019nun birinci maddesi uyar\u0131nca \u201cT\u00fcrkiye Cumhuriyeti tabiiyetinde bulunan \u015fah\u0131slara ait mallar ile T\u00fcrkiye\u2019de bulunan mallar\u0131n veraset tarikiyle veya herhangi bir suretle olursa olsun ivazs\u0131z (kar\u015f\u0131l\u0131ks\u0131z) bir tarzda bir \u015fah\u0131stan di\u011fer \u015fahsa intikali veraset ve intikal vergisine tabidir.\u201d<\/span><\/p>  <p><span class=\"large\">Bu Vergi T\u00fcrk tabiiyetinde bulunan \u015fah\u0131slar\u0131n ecnebi (yabanc\u0131) \u00fclkelerde ayn\u0131 yollardan iktisab edecekleri (edinecekleri) mallarda \u015famildir. <\/span><\/p>  <p><span class=\"large\">Ancak mevcut d\u00fczenleme gere\u011fi \u201cT\u00fcrkiye Cumhuriyeti tabiiyetindeki bir \u015fahs\u0131n T\u00fcrkiye Hudutlar\u0131 d\u0131\u015f\u0131nda bulunan mal\u0131n\u0131 veraset tarikiyle veya sair suretle ivazs\u0131z (kar\u015f\u0131l\u0131ks\u0131z) say\u0131lmamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>\u0130VAZSIZ \u0130NT\u0130KAL<\/strong><\/span><\/p>  <p><span class=\"large\">Kanunda yer alan \u201civazs\u0131z intikal\u201c tabiri; hibe (ba\u011f\u0131\u015flama) yoluyla veya herhangi bir tarzda olan ivazs\u0131z yani kar\u015f\u0131l\u0131ks\u0131z olarak edinimleri ifade etmektedir. Ancak maddi ve manevi bir zarar kar\u015f\u0131l\u0131\u011f\u0131 verilen tazminatlar ivazs\u0131z (kar\u015f\u0131l\u0131ks\u0131z) say\u0131lmamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Verginin m\u00fckellefi veraset tarikiyle (\u00f6l\u00fcm nedeniyle) veya ivazs\u0131z bir tarzda mal iktisab eden \u015fah\u0131st\u0131r. Mal tabiri ise \u201cm\u00fclkiyete mevzu olabilen menkul ve gayrimenkul \u015feylerle, mameleke girebilen (mal varl\u0131\u011f\u0131na dahil olabilen) sair b\u00fct\u00fcn haklar\u0131 ve alacaklar\u0131 kapsamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Veraset ve intikal vergisi ile ilgili istisnalar Kanunun 4. Maddesinde say\u0131lmak suretiyle belirtilmi\u015f olup; <\/span><\/p>  <ul>   <li><span class=\"large\"> \u0130vazs\u0131z suretle vaki intikallerin 2015 y\u0131l\u0131nda 3.711-TL\u2019si 2016 y\u0131l\u0131nda ise 3.918-TL\u2019si, <\/span><\/li>   <li><span class=\"large\"> De\u011ferleri Veraset ve \u0130ntikal Vergisi Kanunu\u2019nun 10. Maddesine g\u00f6re belirlenen menkul ve gayrimenkul mallardan evlatl\u0131klar da dahil olmak \u00fczere f\u00fcru\u011f (akraba) ve e\u015ften her birine isabet eden miras hisselerinin 2015 y\u0131l\u0131nda 161.097 TL\u2019si, 2016 y\u0131l\u0131nda ise 170.086 TL\u2019si bu vergiye tabi de\u011fildir. <\/span><\/li>  <\/ul>  <p><span class=\"large\"> Di\u011fer yandan f\u00fcru\u011f (akraba) bulunmamas\u0131 halinde e\u015fe isabet eden miras hissesinin 2015 y\u0131l\u0131nda 322.392 TL\u2019si, 2016 y\u0131l\u0131nda ise 340.381-TL. Veraset ve \u0130ntikal Vergisinden ba\u011f\u0131\u015f\u0131k tutulmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Mevcut d\u00fczenlemeler \u00e7er\u00e7evesinde sa\u011flar aras\u0131nda yap\u0131lan ivazs\u0131z intikaller veraset ve intikal vergisinin kapsam\u0131na girmekte olup, \u00f6rf ve adete g\u00f6re verilmesi mutat bulunan hediye, cihaz, y\u00fczg\u00f6r\u00fcml\u00fcl\u00fc\u011f\u00fc ve drahomalar ile sadakalar s\u00f6z konusu vergiye tabi de\u011fildir. <\/span><\/p>  <p><span class=\"large\"><strong>PLAKA TAHD\u0130D\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Veraset ve \u0130ntikal Vergisi Kanunu\u2019nun 4\/c maddesi uyar\u0131nca \u201cPlaka tahdidi uygulanan illerde Bakanlar Kurulu Karar\u0131 ile yetkili k\u0131l\u0131nan trafik komisyonlar\u0131nca ticari ta\u015f\u0131t sahiplerine da\u011f\u0131t\u0131lan miktarlar\u201d da bu vergiye tabi de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Aile i\u00e7ersinde e\u015flerin birbirlerine vermi\u015f olduklar\u0131 hediyeler ile \u00e7ocuklar\u0131na vermi\u015f olduklar\u0131 veya onlara alm\u0131\u015f olduklar\u0131 hediye bedellerinin 2015 y\u0131l\u0131nda 3.711 _ 2016 y\u0131l\u0131nda 3.918_TL\u2019yi a\u015fmas\u0131 halinde s\u00f6z konusu nedenle \u201cmallar\u0131n (veya paran\u0131n) hukuken iktisabedildi\u011fi tarihi takibeden bir ay i\u00e7inde ilgili vergi dairesine beyanname verilmek suretiyle durumun bildirilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">01.01.2016 tarihinden itibaren veraset yoluyla veya ivazs\u0131z surette meydana gelen intikallerde veraset ve intikal vergisi a\u015fa\u011f\u0131daki tarifeye g\u00f6re hesaplanacakt\u0131r.(Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011f, Seri No:47,25 Aral\u0131k 2015 g\u00fcn, 29573 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <table style=\"width: 609px; height: 203px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">   <tbody>    <tr>     <td style=\"text-align: center;\" rowspan=\"2\" width=\"279\"> <p><span class=\"large\">Matrah<\/span><\/p> <\/td>     <td style=\"text-align: center;\" colspan=\"2\" nowrap width=\"331\"> <p><span class=\"large\">Verginin Oran\u0131<\/span><\/p> <\/td>     <td width=\"0\" height=\"28\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td style=\"text-align: center;\" width=\"177\"> <p><span class=\"large\">Veraset yoluyla intikal %<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"153\"> <p><span class=\"large\">\u0130vazs\u0131z intikal %<\/span><\/p> <\/td>     <td width=\"0\" height=\"29\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td width=\"279\"> <p><span class=\"large\">\u0130lk210.000 TL i\u00e7in<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"177\"> <p><span class=\"large\">1<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"153\"> <p><span class=\"large\">10<\/span><\/p> <\/td>     <td width=\"0\" height=\"20\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td width=\"279\"> <p><span class=\"large\">Sonra Gelen500.000 TL i\u00e7in<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"177\"> <p><span class=\"large\">3<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"153\"> <p><span class=\"large\">15<\/span><\/p> <\/td>     <td width=\"0\" height=\"20\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td width=\"279\"> <p><span class=\"large\">Sonra Gelen1.110.000 TL i\u00e7in<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"177\"> <p><span class=\"large\">5<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"153\"> <p><span class=\"large\">20<\/span><\/p> <\/td>     <td width=\"0\" height=\"20\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td width=\"279\"> <p><span class=\"large\">Sonra Gelen2.000.000 TL i\u00e7in<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"177\"> <p><span class=\"large\">7<\/span><\/p> <\/td>     <td style=\"text-align: center;\" width=\"153\"> <p><span class=\"large\">25<\/span><\/p> <\/td>     <td width=\"0\" height=\"20\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td rowspan=\"2\" valign=\"top\" width=\"279\"> <p><span class=\"large\">Matrah\u0131n3.820.000 TL a\u015fanb\u00f6l\u00fcm\u00fc i\u00e7in<\/span><\/p> <\/td>     <td style=\"text-align: center;\" rowspan=\"2\" width=\"177\"> <p><span class=\"large\">10<\/span><\/p> <\/td>     <td style=\"text-align: center;\" rowspan=\"2\" width=\"153\"> <p><span class=\"large\">30<\/span><\/p> <\/td>     <td width=\"0\" height=\"34\"><span class=\"large\"><\/span><\/td>    <\/tr>    <tr>     <td width=\"0\" height=\"34\"><span class=\"large\"><\/span><\/td>    <\/tr>   <\/tbody>  <\/table>  <p><\/p>  <p><span class=\"large\">Uygulamada aile i\u00e7ersinde yap\u0131lan parasal aktar\u0131mlar\u0131n her y\u0131l i\u00e7in belirlenen miktarlar\u0131 a\u015fmas\u0131 veya aile bireyleri \u00fczerinde sat\u0131n al\u0131nan gayrimenkullerin finansman\u0131 i\u00e7in aile bireyleri taraf\u0131ndan gayrimenkul\u00fc sat\u0131n alana sa\u011flanan parasal destek s\u00f6z konusu Kanun\u2019un kapsam\u0131na girmekte olup, beyan d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131 halinde mali destekten yararlananlar hakk\u0131nda cezal\u0131 i\u015flem yap\u0131labilmektedir.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130CRA DA\u0130RES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca \u00f6l\u00fcm halinde m\u00fcteveffan\u0131n sa\u011fl\u0131\u011f\u0131nda icra dairesine veya mahkemeye intikal etmi\u015f ve takip edilmekte olan alacak ve bor\u00e7lar\u0131n\u0131n da verilecek Veraset Vergisi Beyannamesinde g\u00f6sterilmesi zorunludur.<\/span><\/p>  <p><span class=\"large\">\u00d6l\u00fcm\u00fcn T\u00fcrkiye\u2019de vuku bulmas\u0131 halinde veraset vergisi beyannamesinin \u00f6l\u00fcm tarihini takiben d\u00f6rt ay i\u00e7inde verilmesi gerekmektedir. \u00d6l\u00fcm halinde verilecek veraset vergisi beyannamesi ile ivazs\u0131z intikaller nedeniyle verilmesi \u00f6ng\u00f6r\u00fclen beyannameler aras\u0131nda farkl\u0131l\u0131k bulunmaktad\u0131r. Bu durum ayr\u0131 bir yaz\u0131 konusudur.<\/span><\/p>  \t\t\t\t","slug":"intikal-vergisinde-beyan","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":"\u0130ntikal vergisinde beyan","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":140,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}