{"status":true,"post":{"id":27642,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:34:13","created_at":"2021-07-22T21:00:00.000000Z","updated_at":"2022-10-24T12:34:13.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":27642,"is_featured":0,"title":"Vergi mevzuat\u0131m\u0131zda bir ilk: Ger\u00e7ek faydalan\u0131c\u0131 bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc","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>AV. MUHAMMET AKSAN<\/strong><\/span><\/p>  <p><span class=\"large\">13 Temmuz 2021 tarih ve 31540 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 529 Say\u0131l\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile ger\u00e7ek faydalan\u0131c\u0131 tan\u0131m\u0131 vergi mevzuat\u0131m\u0131za girdi.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tebli\u011fde ger\u00e7ek kullan\u0131c\u0131n\u0131n tan\u0131m\u0131 yap\u0131lm\u0131\u015f, ger\u00e7ek faydalan\u0131c\u0131n\u0131n, bildirilmesine ili\u015fkin olarak bildirim zorunlulu\u011fu getirilen m\u00fckelleflerin kapsam\u0131, bildirimin \u015fekli, bildirimde bulunulacak d\u00f6nem, bildirim verme zaman\u0131, bildirimin g\u00f6nderilme usul\u00fc ile uygulamaya ili\u015fkin di\u011fer usul ve esaslar belirlenmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek faydalan\u0131c\u0131, \u2018t\u00fczel ki\u015fi veya t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fclleri nihai olarak kontrol\u00fcnde bulunduran ya da bunlar \u00fczerinde nihai n\u00fcfuz sahibi olan ger\u00e7ek ki\u015fi veya ki\u015filer\u2019 olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tebli\u011f, d\u00fczenlemelere baz olarak 2007\/13012 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmeli\u011fi dikkate alm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, kendi ger\u00e7ek faydalan\u0131c\u0131lar\u0131n\u0131 bildirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ve m\u00fc\u015fteri ger\u00e7ek faydalan\u0131c\u0131lar\u0131n\u0131 bildirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olmak \u00fczere iki ana ba\u015fl\u0131k halinde getirilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>KEND\u0130 GER\u00c7EK FAYDALANICILARINI B\u0130LD\u0130RME Y\u00dcK\u00dcML\u00dcL\u00dc\u011e\u00dc<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek faydalan\u0131c\u0131 bilgisini ge\u00e7ici vergi beyannameleri ve y\u0131ll\u0131k kurumlar vergisi beyannamesi ekinde bildirmek zorundad\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer m\u00fckellefler ise ger\u00e7ek faydalan\u0131c\u0131 bilgisini her y\u0131l\u0131n a\u011fustos ay\u0131 sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na bir form ile elektronik ortamda bildirmek zorundad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>M\u00dc\u015eTER\u0130 GER\u00c7EK FAYDALANICILARINI B\u0130LD\u0130RME Y\u00dcK\u00dcML\u00dcL\u00dc\u011e\u00dc<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek faydalan\u0131c\u0131 bilgisini her y\u0131l\u0131n a\u011fustos ay\u0131 sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na bir form ile elektronik ortamda bildirmek zorundad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek faydalan\u0131c\u0131 bilgisi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilen kurumlar vergisi m\u00fckellefleri d\u00e2hil b\u00fct\u00fcn m\u00fckellefler ile di\u011fer ki\u015filerin, en ge\u00e7 31 A\u011fustos 2021 g\u00fcn\u00fc sonuna kadar ger\u00e7ek faydalan\u0131c\u0131 bilgisi bildirimini yapmas\u0131 gerekir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek faydalan\u0131c\u0131 bilgisi bildirimine konu edilen bilgilerin m\u00fckellefler taraf\u0131ndan, bildirimin verildi\u011fi tarihi takip eden takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren 5 y\u0131l s\u00fcreyle muhafaza edilmesi gerekir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>B\u0130LD\u0130R\u0130M\u0130N \u015eEKL\u0130<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kurumlar vergisi m\u00fckellefleri y\u0131ll\u0131k ve ge\u00e7ici vergi beyannamelerinin ekinde, kurumlar vergisi m\u00fckellefleri d\u0131\u015f\u0131nda kalan m\u00fckellefler ile bildirim yapmas\u0131 gereken di\u011fer ki\u015filer ise \u0130nternet Vergi Dairesi\u2019nde yer alan a\u00e7\u0131klamalara uygun \u015fekilde elektronik ortamda \u0130nternet Vergi Dairesi \u00fczerinden \u2018ger\u00e7ek faydalan\u0131c\u0131ya ili\u015fkin bildirim formu\u2019 doldurularak verilecek. Bildirimin elektronik ortamda g\u00f6nderilmesi zorunludur. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>CEZA\u0130 YAPTIRIM<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bildirilmesi gereken bilgileri bildirmeyen, eksik veya yan\u0131lt\u0131c\u0131 bildirimde bulunan m\u00fckellefler hakk\u0131nda Vergi Usul Kanunu\u2019nun ilgili ceza h\u00fck\u00fcmleri tatbik olunur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lacak ara\u015ft\u0131rma ve incelemeler neticesinde, bildirim verme zorunlulu\u011fu getirilen m\u00fckellef ve di\u011fer ki\u015filerin ger\u00e7ek faydalan\u0131c\u0131 bilgisine ili\u015fkin hatal\u0131 kay\u0131tlar\u0131n bulundu\u011funun tespit edilmesi halinde Ba\u015fkanl\u0131k taraf\u0131ndan da gerekli m\u00fceyyideler uygulanacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> S\u00f6z konusu d\u00fczenleme ile birlikte, ger\u00e7ek faydalan\u0131c\u0131 m\u00fcessesesi vergi kanunlar\u0131m\u0131za ilk defa girmi\u015f olup, bundan sonraki s\u00fcre\u00e7te ger\u00e7ek faydalan\u0131c\u0131ya y\u00f6nelik olarak yeni vergi d\u00fczenlemelerinin gelmesi beklenebilir.<\/span><\/p>  \t\t\t\t","slug":"vergi-mevzuatimizda-bir-ilk-gercek-faydalanici-bildirim-yukumlulugu","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi mevzuat\u0131m\u0131zda bir ilk: Ger\u00e7ek faydalan\u0131c\u0131 bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1125,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":27741,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":27642,"locale":"tr","category_id":73,"title":"Vergi mevzuat\u0131m\u0131zda bir ilk: Ger\u00e7ek faydalan\u0131c\u0131 bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc","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>AV. MUHAMMET AKSAN<\/strong><\/span><\/p>  <p><span class=\"large\">13 Temmuz 2021 tarih ve 31540 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 529 Say\u0131l\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile ger\u00e7ek faydalan\u0131c\u0131 tan\u0131m\u0131 vergi mevzuat\u0131m\u0131za girdi.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tebli\u011fde ger\u00e7ek kullan\u0131c\u0131n\u0131n tan\u0131m\u0131 yap\u0131lm\u0131\u015f, ger\u00e7ek faydalan\u0131c\u0131n\u0131n, bildirilmesine ili\u015fkin olarak bildirim zorunlulu\u011fu getirilen m\u00fckelleflerin kapsam\u0131, bildirimin \u015fekli, bildirimde bulunulacak d\u00f6nem, bildirim verme zaman\u0131, bildirimin g\u00f6nderilme usul\u00fc ile uygulamaya ili\u015fkin di\u011fer usul ve esaslar belirlenmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek faydalan\u0131c\u0131, \u2018t\u00fczel ki\u015fi veya t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fclleri nihai olarak kontrol\u00fcnde bulunduran ya da bunlar \u00fczerinde nihai n\u00fcfuz sahibi olan ger\u00e7ek ki\u015fi veya ki\u015filer\u2019 olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tebli\u011f, d\u00fczenlemelere baz olarak 2007\/13012 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmeli\u011fi dikkate alm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, kendi ger\u00e7ek faydalan\u0131c\u0131lar\u0131n\u0131 bildirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ve m\u00fc\u015fteri ger\u00e7ek faydalan\u0131c\u0131lar\u0131n\u0131 bildirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olmak \u00fczere iki ana ba\u015fl\u0131k halinde getirilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>KEND\u0130 GER\u00c7EK FAYDALANICILARINI B\u0130LD\u0130RME Y\u00dcK\u00dcML\u00dcL\u00dc\u011e\u00dc<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek faydalan\u0131c\u0131 bilgisini ge\u00e7ici vergi beyannameleri ve y\u0131ll\u0131k kurumlar vergisi beyannamesi ekinde bildirmek zorundad\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer m\u00fckellefler ise ger\u00e7ek faydalan\u0131c\u0131 bilgisini her y\u0131l\u0131n a\u011fustos ay\u0131 sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na bir form ile elektronik ortamda bildirmek zorundad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>M\u00dc\u015eTER\u0130 GER\u00c7EK FAYDALANICILARINI B\u0130LD\u0130RME Y\u00dcK\u00dcML\u00dcL\u00dc\u011e\u00dc<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek faydalan\u0131c\u0131 bilgisini her y\u0131l\u0131n a\u011fustos ay\u0131 sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na bir form ile elektronik ortamda bildirmek zorundad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek faydalan\u0131c\u0131 bilgisi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilen kurumlar vergisi m\u00fckellefleri d\u00e2hil b\u00fct\u00fcn m\u00fckellefler ile di\u011fer ki\u015filerin, en ge\u00e7 31 A\u011fustos 2021 g\u00fcn\u00fc sonuna kadar ger\u00e7ek faydalan\u0131c\u0131 bilgisi bildirimini yapmas\u0131 gerekir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek faydalan\u0131c\u0131 bilgisi bildirimine konu edilen bilgilerin m\u00fckellefler taraf\u0131ndan, bildirimin verildi\u011fi tarihi takip eden takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren 5 y\u0131l s\u00fcreyle muhafaza edilmesi gerekir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>B\u0130LD\u0130R\u0130M\u0130N \u015eEKL\u0130<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kurumlar vergisi m\u00fckellefleri y\u0131ll\u0131k ve ge\u00e7ici vergi beyannamelerinin ekinde, kurumlar vergisi m\u00fckellefleri d\u0131\u015f\u0131nda kalan m\u00fckellefler ile bildirim yapmas\u0131 gereken di\u011fer ki\u015filer ise \u0130nternet Vergi Dairesi\u2019nde yer alan a\u00e7\u0131klamalara uygun \u015fekilde elektronik ortamda \u0130nternet Vergi Dairesi \u00fczerinden \u2018ger\u00e7ek faydalan\u0131c\u0131ya ili\u015fkin bildirim formu\u2019 doldurularak verilecek. Bildirimin elektronik ortamda g\u00f6nderilmesi zorunludur. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>CEZA\u0130 YAPTIRIM<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bildirilmesi gereken bilgileri bildirmeyen, eksik veya yan\u0131lt\u0131c\u0131 bildirimde bulunan m\u00fckellefler hakk\u0131nda Vergi Usul Kanunu\u2019nun ilgili ceza h\u00fck\u00fcmleri tatbik olunur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lacak ara\u015ft\u0131rma ve incelemeler neticesinde, bildirim verme zorunlulu\u011fu getirilen m\u00fckellef ve di\u011fer ki\u015filerin ger\u00e7ek faydalan\u0131c\u0131 bilgisine ili\u015fkin hatal\u0131 kay\u0131tlar\u0131n bulundu\u011funun tespit edilmesi halinde Ba\u015fkanl\u0131k taraf\u0131ndan da gerekli m\u00fceyyideler uygulanacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> S\u00f6z konusu d\u00fczenleme ile birlikte, ger\u00e7ek faydalan\u0131c\u0131 m\u00fcessesesi vergi kanunlar\u0131m\u0131za ilk defa girmi\u015f olup, bundan sonraki s\u00fcre\u00e7te ger\u00e7ek faydalan\u0131c\u0131ya y\u00f6nelik olarak yeni vergi d\u00fczenlemelerinin gelmesi beklenebilir.<\/span><\/p>  \t\t\t\t","slug":"vergi-mevzuatimizda-bir-ilk-gercek-faydalanici-bildirim-yukumlulugu","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 mevzuat\u0131m\u0131zda bir ilk: Ger\u00e7ek faydalan\u0131c\u0131 bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1125,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}