{"id":22560,"date":"2020-11-23T11:55:07","date_gmt":"2020-11-23T08:55:07","guid":{"rendered":"https:\/\/www.bicakhukuk.com\/?p=22560"},"modified":"2023-03-19T07:32:48","modified_gmt":"2023-03-19T04:32:48","slug":"yurtdisi-yurtici-kayitsiz-paranin-vergi-odemeden-aklanmasi","status":"publish","type":"post","link":"https:\/\/www.bicakhukuk.com\/en\/yurtdisi-yurtici-kayitsiz-paranin-vergi-odemeden-aklanmasi\/","title":{"rendered":"Kay\u0131ts\u0131z Paran\u0131n Vergi \u00d6demeden Aklanmas\u0131"},"content":{"rendered":"

Yurtd\u0131\u015f\u0131 veya yurti\u00e7i kay\u0131ts\u0131z para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131\u00a0varl\u0131klar\u0131n herhangi bir vergi \u00f6demeden veya \u00e7ok d\u00fc\u015f\u00fck vergi \u00f6deyerek aklanmas\u0131, bir ba\u015fka ifadeyle mali sistemde kay\u0131tl\u0131 hale getirilmesi uygulamas\u0131 30 Haziran 2022 tarihinde sona ermi\u015fti. Ancak, 5 Temmuz 2022 tarihi itibariyle Varl\u0131k Bar\u0131\u015f\u0131n\u0131 d\u00fczenleyen yeni bir d\u00fczenleme y\u00fcr\u00fcrl\u00fc\u011fe girdi ve varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131 31 Mart 2023 tarihine kadar uzat\u0131ld\u0131.<\/span><\/p>\n

Sekizinci Varl\u0131k Bar\u0131\u015f\u0131<\/span><\/h3>\n

5 Temmuz 2022 tarihli ve 31887 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 7417 say\u0131l\u0131 Kanunun 50. maddesi<\/a> h\u00fckm\u00fcyle varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131na ili\u015fkin Sekizinci d\u00fczenleme y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/span><\/p>\n

Bu d\u00fczenleme, yurt d\u0131\u015f\u0131nda bulunan baz\u0131 varl\u0131klar\u0131n bildirimi (yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n banka ve arac\u0131 kurumalara bildirilmesi) ve T\u00fcrkiye\u2019ye getirilmesi ile yurt i\u00e7inde bulunan ve kay\u0131tlarda yer almayan baz\u0131 varl\u0131klar\u0131n beyan edilmesi (yurt i\u00e7indeki varl\u0131klar\u0131n vergi dairesine bildirilmesi) ve kay\u0131tlara al\u0131nmas\u0131n\u0131 i\u00e7eriyor. <\/span><\/p>\n

Yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n bildirimi<\/span><\/h3>\n

Yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 d\u00fczenlemenin kapsam\u0131na giriyor. Bu varl\u0131klar T\u00fcrkiye’deki banka veya arac\u0131 kurumlara bildirilebiliyor. Vergi m\u00fckellefi olsun olmas\u0131n t\u00fcm ger\u00e7ek ve t\u00fczel ki\u015filer bu yasa h\u00fckm\u00fcnden yararlanabiliyorlar. Bildirimin 31 Mart 2023\u2019e kadar yap\u0131lmas\u0131 gerekiyor.<\/span><\/p>\n

Kredi kapat\u0131labilir<\/span><\/h3>\n

Yurt d\u0131\u015f\u0131nda bulunan s\u00f6z konusu varl\u0131klar, yine yurt d\u0131\u015f\u0131nda bulunan banka veya finansal kurumlardan kullan\u0131lan kredilerin en ge\u00e7 31 Mart 2023 tarihine kadar kapat\u0131lmas\u0131nda kullan\u0131labiliyor. Kapat\u0131lan bu kredilerin 5 Temmuz tarihi itibar\u0131yla kanuni defterlerde kay\u0131tl\u0131 olmas\u0131 gerekiyor. 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 aranm\u0131yor.<\/span><\/p>\n

Erken bildirene d\u00fc\u015f\u00fck vergi<\/span><\/h3>\n

Banka ve arac\u0131 kurumlar\u0131n, kendilerine bildirilen varl\u0131klar\u0131n de\u011feri \u00fczerinden;<\/span><\/p>\n

– 30 Eyl\u00fcl 2022 tarihine kadar yap\u0131lan bildirimler i\u00e7in %1,<\/span><\/p>\n

– 1 Ekim 2022 tarihi ila 31 Aral\u0131k 2022 tarihi (bu tarih dahil) aras\u0131nda yap\u0131lan bildirimler i\u00e7in %2,<\/span><\/p>\n

– 31 Mart 2023 tarihine kadar yap\u0131lan bildirimler i\u00e7in %3,<\/span><\/p>\n

oran\u0131ndaki vergiyi pe\u015fin olarak bildirim sahibinden tahsil etmeleri gerekiyor. Bu vergi banka ve arac\u0131 kurumlar taraf\u0131ndan, bildirimi izleyen ay\u0131n 15. g\u00fcn\u00fc ak\u015fam\u0131na kadar vergi sorumlusu s\u0131fat\u0131yla ba\u011fl\u0131 bulundu\u011fu vergi dairesine beyan ediliyor ve ayn\u0131 s\u00fcrede \u00f6deniyor.<\/span><\/p>\n

Bir y\u0131ldan fazla tutanlar avantajl\u0131<\/span><\/h3>\n

Bildirilen varl\u0131klar\u0131n, T\u00fcrkiye\u2019deki banka ya da arac\u0131 kurumlarda a\u00e7\u0131lan hesaplara transfer edildi\u011fi veya yurt d\u0131\u015f\u0131ndan getirilerek bu hesaplara yat\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren en az bir y\u0131l s\u00fcreyle tutulmas\u0131 halinde vergi oran\u0131 y\u00fczde SIFIR olarak uygulan\u0131yor. Bu takdirde, banka ve arac\u0131 kurumlar taraf\u0131ndan bildirim esnas\u0131nda tahsil edilerek vergi dairesine \u00f6denen vergi, bildirim sahibinin ilgili vergi dairesine ba\u015fvurusu \u00fczerine iade ediliyor.<\/span><\/p>\n

Yurt i\u00e7indeki varl\u0131klar<\/span><\/h3>\n

Yurt i\u00e7i varl\u0131klarla ilgili h\u00fck\u00fcm sadece kay\u0131tlar\u0131n d\u00fczeltilmesini i\u00e7eriyor. Bu y\u00fczden s\u00f6z konusu d\u00fczenlemeden yaln\u0131z gelir ve kurumlar vergisi m\u00fckellefleri yararlanabiliyor.<\/span><\/p>\n

Buna g\u00f6re, gelir ve kurumlar vergisi m\u00fckellefleri sahip olduklar\u0131, 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\u0131n\u0131, 31 Mart 2023 tarihine kadar vergi dairelerine beyan edip Varl\u0131k Bar\u0131\u015f\u0131 uygulamas\u0131 h\u00fckm\u00fcnden yararlanabiliyorlar.<\/span><\/p>\n

Evveliyat\u0131<\/span><\/h3>\n

T\u00fcrkiye’de ilk olarak Kas\u0131m 2008’de uygulamaya konulan ve yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n \u00fclke ekonomisine girmesini hedefleyen “Baz\u0131 Varl\u0131klar\u0131n Milli Ekonomiye Kazand\u0131r\u0131lmas\u0131 Hakk\u0131nda Kanun”, takip eden y\u0131llarda 4 kez daha yap\u0131lan d\u00fczenlemelerle hayata ge\u00e7irildi. En kapsaml\u0131 d\u00fczenleme ise 2018’de ger\u00e7ekle\u015ftirildi.<\/span><\/p>\n

\u00dclkeler aras\u0131 bilgi payla\u015f\u0131m\u0131n\u0131n artt\u0131\u011f\u0131 s\u00fcre\u00e7te ger\u00e7ek ve t\u00fczel ki\u015filere ta\u015f\u0131nmaz dahil her t\u00fcrl\u00fc varl\u0131\u011f\u0131n\u0131 T\u00fcrkiye’ye getirmesi i\u00e7in bir\u00e7ok avantaj\u0131n sunuldu\u011fu 2018 deki d\u00fczenleme ile vergi oran\u0131 da y\u00fczde 1’e kadar \u00e7ekildi.<\/span><\/p>\n

“Varl\u0131k Bar\u0131\u015f\u0131”, T\u00fcrkiye’de ilk kez 22 Kas\u0131m 2008’de uygulamaya konulmu\u015f, 2 Mart 2009’da sona eren ba\u015fvuru s\u00fcresi, 10 Temmuz 2009’da uygulamaya giren d\u00fczenlemeyle \u00f6nce 30 Eyl\u00fcl 2009’a, daha sonra da 31 Aral\u0131k 2009’a kadar uzat\u0131lm\u0131\u015ft\u0131. Bu d\u00f6nemde Varl\u0131k Bar\u0131\u015f\u0131 i\u00e7in ba\u015fvuranlardan yurt i\u00e7i varl\u0131klar i\u00e7in y\u00fczde 5, yurt d\u0131\u015f\u0131 varl\u0131klar i\u00e7in de y\u00fczde 2 vergi al\u0131nm\u0131\u015ft\u0131.<\/span><\/p>\n

Uygulama<\/span><\/h3>\n

Uygulaman\u0131n 22 Kas\u0131m 2008 – 2 Mart 2009 s\u00fcrecini kapsayan ilk d\u00f6neminde, yurt d\u0131\u015f\u0131ndan 10 milyar 748 milyon 738 bin lira, yurt i\u00e7inden de 4 milyar 83 milyon 331 bin lira kaynak beyan\u0131nda bulunulmu\u015ftu. \u0130lk d\u00f6nemde toplam 14 milyar 832 milyon 69 bin liral\u0131k kaynak \u00fczerinden 419 milyon 141 bin lira vergi tahakkuk edilmi\u015fti.<\/span><\/p>\n

10 Temmuz 2009’da ba\u015flay\u0131p 31 Aral\u0131k 2009’da sona eren 2. uygulama d\u00f6neminde ise 16 milyar 201 milyon 199 bin liras\u0131 yurt d\u0131\u015f\u0131ndan, 16 milyar 269 milyon 276 bin liras\u0131 da yurt i\u00e7inden olmak \u00fczere toplam 32 milyar 470 milyon 475 bin liral\u0131k kaynak varl\u0131k bar\u0131\u015f\u0131na konu edilmi\u015fti. Bu varl\u0131klara da 1 milyar 137 milyon 487 bin lira vergi tahakkuku yap\u0131lm\u0131\u015ft\u0131.<\/span><\/p>\n

B\u00f6ylece “Varl\u0131k Bar\u0131\u015f\u0131” uygulamas\u0131 kapsam\u0131nda 26 milyar 949 milyon 937 bin liras\u0131 yurt d\u0131\u015f\u0131ndan, 20 milyar 352 milyon 608 bin liras\u0131 da yurt i\u00e7inden olmak \u00fczere toplam 47 milyar 302 milyon 545 bin liral\u0131k kaynak “Varl\u0131k Bar\u0131\u015f\u0131”na konu edilmek \u00fczere beyan edilmi\u015fti. Bu beyanlar \u00fczerinden 1 milyar 556 milyon 629 bin lira vergi tahakkuk ettirilmi\u015fti.<\/span><\/p>\n

\u0130kinci “Varl\u0131k Bar\u0131\u015f\u0131”<\/strong><\/span><\/h3>\n

Yurt d\u0131\u015f\u0131ndan varl\u0131klar\u0131n T\u00fcrkiye’ye getirilmesine ili\u015fkin Nisan 2013’te yeniden harekete ge\u00e7ilirken, bu kapsamda bildirim ve beyan s\u00fcresi 29 May\u0131s 2013’te ba\u015flat\u0131ld\u0131. Uygulamada, 31 Temmuz 2013’te dolan s\u00fcre 31 Ekim 2013’e uzat\u0131ld\u0131.<\/span><\/p>\n

\u0130kinci Varl\u0131k Bar\u0131\u015f\u0131’n\u0131n kesin sonu\u00e7lar\u0131na ili\u015fkin a\u00e7\u0131klama yapan ekonomi y\u00f6netimi, uygulama kapsam\u0131nda bug\u00fcne kadar \u00fclkeye 10,5 milyar lira tutar\u0131nda kayna\u011f\u0131n geldi\u011fini ve 209 milyon lira verginin tahsil edildi\u011fini bildirdi.<\/span><\/p>\n

Uygulama sonucunda toplam 69 milyar 807 milyon 327 bin liral\u0131k varl\u0131k beyan edildi. Bu kapsamda 1 milyar 396 milyon 147 bin lira vergi tahakkuk ettirildi ve bu tutar\u0131n 209 milyon 169 bin liras\u0131 tahsil edildi. Dolay\u0131s\u0131yla beyan edilip, \u015fu ana kadar T\u00fcrkiye’ye getirilip vergisi \u00f6denen tutar 10,5 milyar lira oldu. Bu varl\u0131klar\u0131n y\u00fczde 90,4’\u00fc (63 milyar 101 milyon 942 bin lira) vergi dairelerine do\u011frudan, y\u00fczde 9,6’s\u0131 ise (6 milyar 705 milyon 384 bin lira) banka ve arac\u0131 kurumlara beyan edildi.<\/span><\/p>\n

\u00dc\u00e7\u00fcnc\u00fc “Varl\u0131k Bar\u0131\u015f\u0131”<\/strong><\/span><\/h3>\n

H\u00fckumet, Temmuz 2016’da yeni bir “Varl\u0131k Bar\u0131\u015f\u0131” i\u00e7in d\u00fc\u011fmeye basarken, A\u011fustos 2016’da Resmi Gazete’de yay\u0131mlanan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun’la yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n 31 Aral\u0131k 2016’ya kadar T\u00fcrkiye’ye getirilmesi halinde serbest\u00e7e tasarruf edilebilmesinin \u00f6n\u00fc a\u00e7\u0131ld\u0131. Bu s\u00fcre daha sonra yay\u0131mlanan kararla 30 Haziran 2017’ye uzat\u0131ld\u0131.<\/span><\/p>\n

Bu sayede kapsama giren varl\u0131klar\u0131n T\u00fcrkiye’ye getirilmesi nedeniyle ithalde al\u0131nanlar da dahil olmak \u00fczere her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve fon y\u00f6n\u00fcnden herhangi bir inceleme ve tarhiyat yap\u0131lmazken, ceza da kesilmedi.<\/span><\/p>\n

S\u00f6z konusu uygulamada, \u00fclkeye getirilen varl\u0131klar i\u00e7in vergi tahsil edilmedi.<\/span><\/p>\n

D\u00f6rd\u00fcnc\u00fc “Varl\u0131k Bar\u0131\u015f\u0131”<\/strong><\/span><\/h3>\n

“Varl\u0131k Bar\u0131\u015f\u0131” i\u00e7in 2018’in temmuz ay\u0131nda tebli\u011f ile kapsaml\u0131 bir d\u00fczenlemeye gidilirken, yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 T\u00fcrkiye’deki banka veya arac\u0131 kuruma bildiren ger\u00e7ek ve t\u00fczel ki\u015filere, bu varl\u0131klar\u0131 serbest\u00e7e tasarruf edebilme imkan\u0131 d\u00f6rd\u00fcnc\u00fc kez tanm\u0131\u015f oldu.<\/span><\/p>\n

Uygulama i\u00e7in 30 Kas\u0131m 2018 olarak belirlenen son ba\u015fvuru s\u00fcresi daha sonra 6 ay uzat\u0131ld\u0131. Yararlananlar i\u00e7in vergi oran\u0131 ise y\u00fczde 2 olarak belirlendi.<\/span><\/p>\n

Be\u015finci “Varl\u0131k Bar\u0131\u015f\u0131”<\/strong><\/span><\/h3>\n

“Varl\u0131k Bar\u0131\u015f\u0131” uygulamas\u0131n\u0131n be\u015fincisi, 17 Temmuz 2019’da Gelir Vergisi Kanunu’na eklenen ge\u00e7ici bir maddeyle d\u00fczenlendi.<\/span><\/p>\n

Yararlananlar i\u00e7in vergi oran\u0131n\u0131n y\u00fczde 1 olarak belirlendi\u011fi uygulama, 2020 y\u0131l\u0131n\u0131n Haziran sonu itibar\u0131yla sona erdi.<\/span><\/p>\n

Alt\u0131nc\u0131 “Varl\u0131k Bar\u0131\u015f\u0131”<\/strong><\/span><\/h3>\n

7256 say\u0131l\u0131 Kanuna g\u00f6re, yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131, 30 Haziran 2021 tarihine kadar T\u00fcrkiye’deki banka veya arac\u0131 kuruma bildiren ger\u00e7ek ve t\u00fczel ki\u015filer, s\u00f6z konusu varl\u0131klar\u0131 serbest\u00e7e tasarruf edebilecek.<\/span><\/p>\n

S\u00f6z konusu varl\u0131klar, yurt d\u0131\u015f\u0131nda bulunan banka veya finansal kurumlardan kullan\u0131lan ve y\u00fcr\u00fcrl\u00fck tarihi itibar\u0131yla kanuni defterlerde kay\u0131tl\u0131 olan kredilerin en ge\u00e7 30 Haziran 2021’e kadar kapat\u0131lmas\u0131nda kullan\u0131labilecek. Bu takdirde, defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla borcun \u00f6denmesinde kullan\u0131lan varl\u0131klar i\u00e7in T\u00fcrkiye’ye getirilme \u015fart\u0131 aranmaks\u0131z\u0131n bu madde h\u00fck\u00fcmlerinden yararlan\u0131lacak.<\/span><\/p>\n

Vergi Usul Kanunu’na g\u00f6re defter tutan m\u00fckellefler, bu madde kapsam\u0131nda T\u00fcrkiye\u2019ye getirilen varl\u0131klar\u0131n\u0131, d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate almaks\u0131z\u0131n i\u015fletmelerine dahil edebilecekleri gibi ayn\u0131 varl\u0131klar\u0131 vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate almaks\u0131z\u0131n i\u015fletmelerinden \u00e7ekebilecek.<\/span><\/p>\n

Yedinci “Varl\u0131k Bar\u0131\u015f\u0131”<\/strong><\/span><\/h3>\n

17.11.2020 tarih ve 31307 say\u0131l\u0131 Resmi Gazete<\/a>\u2019de yay\u0131mlanan 7256 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun<\/a> (\u201c7256 say\u0131l\u0131 Kanun<\/strong>\u201c) ile Yedinci Varl\u0131k Bar\u0131\u015f\u0131 d\u00fczenlemesi getirilmi\u015fti.<\/span><\/p>\n

7256 say\u0131l\u0131 Kanun Ne Getiriyordu?<\/span><\/h3>\n

Yurtd\u0131\u015f\u0131nda Bulunan Varl\u0131klar \u0130\u00e7in Varl\u0131k Bar\u0131\u015f\u0131<\/span><\/h3>\n
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  • Yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131\u00a030 Haziran 2021\u00a0<\/strong>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 edebilecekler.<\/span><\/li>\n<\/ul>\n
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    • Say\u0131lan varl\u0131klar, yurt d\u0131\u015f\u0131nda bulunan banka veya finansal kurumlardan kullan\u0131lan ve 17 Kas\u0131m 2020 itibariyle kanuni defterlerde kay\u0131tl\u0131 olan kredilerin en ge\u00e7\u00a030 Haziran 2021<\/strong> tarihine kadar kapat\u0131lmas\u0131nda kullan\u0131labilecek. 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 varl\u0131k bar\u0131\u015f\u0131ndan yararlan\u0131labilecek.<\/span><\/li>\n<\/ul>\n
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      • 17 Kas\u0131m 2020 itibariyle kanuni defterlerde kay\u0131tl\u0131 olan sermaye avanslar\u0131n\u0131n, yurt d\u0131\u015f\u0131nda bulunan yukar\u0131daki varl\u0131klar\u0131n 17 Kas\u0131m 2020 tarihinden \u00f6nce T\u00fcrkiye\u2019ye getirilmesi suretiyle kar\u015f\u0131lanm\u0131\u015f olmas\u0131 halinde, s\u00f6z konusu avanslar\u0131n defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla varl\u0131k bar\u0131\u015f\u0131ndan yararlan\u0131labilecek.<\/span><\/li>\n<\/ul>\n
          \n
        • Vergi Usul Kanunu uyar\u0131nca defter tutan m\u00fckellefler, varl\u0131k bar\u0131\u015f\u0131 kapsam\u0131nda T\u00fcrkiye\u2019ye getirilen varl\u0131klar\u0131n\u0131, d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate almaks\u0131z\u0131n i\u015fletmelerine d\u00e2hil edebilecekleri gibi ayn\u0131 varl\u0131klar\u0131 vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate almaks\u0131z\u0131n i\u015fletmelerinden \u00e7ekebilecek.<\/span><\/li>\n<\/ul>\n
            \n
          • T\u00fcrkiye\u2019ye getirilen veya kanuni defterlere kaydedilen varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan zararlar, gelir veya kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider veya indirim olarak kabul edilmez.<\/span><\/li>\n<\/ul>\n
              \n
            • Varl\u0131k bar\u0131\u015f\u0131 kapsam\u0131nda bildirilen varl\u0131klar nedeniyle hi\u00e7bir suretle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmaz.<\/span><\/li>\n<\/ul>\n
                \n
              • Varl\u0131k bar\u0131\u015f\u0131ndan faydalan\u0131labilmesi i\u00e7in yurtd\u0131\u015f\u0131ndaki varl\u0131klar\u0131n, bildirimin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren\u00a0\u00fc\u00e7 ay i\u00e7inde T\u00fcrkiye\u2019ye getirilmesi<\/strong>\u00a0veya T\u00fcrkiye\u2019deki banka ya da arac\u0131 kurumlarda a\u00e7\u0131lacak bir hesaba transfer edilmesi gerekli.<\/span><\/li>\n<\/ul>\n

                T\u00fcrkiye\u2019de Bulunan Ancak \u0130\u015fletme Kay\u0131tlar\u0131nda Yer Almayan Varl\u0131klar i\u00e7in Varl\u0131k Bar\u0131\u015f\u0131<\/span><\/h3>\n
                  \n
                • Gelir veya kurumlar vergisi m\u00fckellefleri, sahip olduklar\u0131 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\u0131,\u00a030 Haziran 2021\u00a0<\/strong>tarihine kadar vergi dairelerine bildirebileceklerdir.<\/span><\/li>\n<\/ul>\n
                    \n
                  • Bildirilen varl\u0131klar,\u00a030 Haziran 2021<\/strong> tarihine kadar d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n kanuni defterlere kaydedilebilecek. Bu halde, bu varl\u0131klar vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n i\u015fletmeden \u00e7ekilebilecek.<\/span><\/li>\n<\/ul>\n
                      \n
                    • S\u00f6z konusu varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan zararlar, gelir veya kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider veya indirim olarak kabul edilmez.<\/span><\/li>\n<\/ul>\n
                        \n
                      • Bildirilen bu varl\u0131klar nedeniyle hi\u00e7bir suretle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmaz.<\/span><\/li>\n<\/ul>\n

                        Herhangi bir Vergi Hesaplanmayacak<\/strong><\/span><\/p>\n

                        Gelir veya kurumlar vergisi m\u00fckelleflerince sahip olunan ve T\u00fcrkiye’de 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, 30 Haziran 2021’e kadar vergi dairelerine bildirilecek. Bildirilen varl\u0131klar, d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n kanuni defterlere kaydedilebilecek. Bu takdirde, s\u00f6z konusu varl\u0131klar vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n i\u015fletmeden \u00e7ekilebilecek. Bu f\u0131kra kapsam\u0131nda bildirilen ta\u015f\u0131nmazlar\u0131n ayni sermaye olarak konulmak suretiyle i\u015fletme kay\u0131tlar\u0131na al\u0131nmas\u0131 halinde, sermaye art\u0131r\u0131m karar\u0131n\u0131n bildirim tarihi itibar\u0131yla al\u0131nm\u0131\u015f olmas\u0131 ve s\u00f6z konusu karar\u0131n bildirim tarihini izleyen onuncu ay\u0131n sonuna kadar ticaret siciline tescil edilmesi kayd\u0131yla, bu madde h\u00fck\u00fcmlerinden faydalan\u0131labilecek.<\/span><\/p>\n

                        Madde kapsam\u0131nda yap\u0131lan bildirimler \u00fczerine herhangi bir vergi hesaplanmayacak.<\/span><\/p>\n

                        T\u00fcrkiye’ye getirilen veya kanuni defterlere kaydedilen varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan zararlar, gelir veya kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider veya indirim olarak kabul edilmeyecek.<\/span><\/p>\n

                        S\u00f6z konusu varl\u0131klar nedeniyle hi\u00e7bir suretle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmayacak. Bu h\u00fck\u00fcmden faydalan\u0131labilmesi i\u00e7in bildirilen varl\u0131klar\u0131n, bildirimin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren 3 ay i\u00e7inde T\u00fcrkiye’ye getirilmesi veya T\u00fcrkiye’deki banka ya da arac\u0131 kurumlarda a\u00e7\u0131lacak bir hesaba transfer edilmesi \u015fart olacak.<\/span><\/p>\n

                        Cumhurba\u015fkan\u0131, belirtilen s\u00fcreleri, bitim tarihlerinden itibaren her defas\u0131nda 6 ay\u0131 ge\u00e7meyen s\u00fcreler halinde 1 y\u0131la kadar uzatmaya yetkili olacak. Bu konudaki uygulama usul ve esaslar\u0131n\u0131 Hazine ve Maliye Bakanl\u0131\u011f\u0131 belirlemeye yetkili olacak.<\/span><\/p>\n

                        Varl\u0131k bar\u0131\u015f\u0131 h\u00fck\u00fcmlerinin sa\u011flad\u0131\u011f\u0131 imkanlardan yararlanmak isteyen ger\u00e7ek ve t\u00fczel ki\u015filer ad\u0131na gerekli i\u015f ve i\u015flemler gizlilik prensipleri do\u011frultusunda uzman avukatlar\u0131m\u0131z taraf\u0131ndan vekaleten y\u00fcr\u00fct\u00fclmektedir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                        Yurtd\u0131\u015f\u0131 veya yurti\u00e7i kay\u0131ts\u0131z para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131\u00a0varl\u0131klar\u0131n herhangi bir vergi \u00f6demeden veya \u00e7ok d\u00fc\u015f\u00fck vergi \u00f6deyerek aklanmas\u0131, bir ba\u015fka ifadeyle mali sistemde kay\u0131tl\u0131 hale getirilmesi uygulamas\u0131 30 Haziran 2022 tarihinde sona ermi\u015fti. Ancak, 5 Temmuz 2022 tarihi itibariyle Varl\u0131k Bar\u0131\u015f\u0131n\u0131 d\u00fczenleyen yeni bir d\u00fczenleme y\u00fcr\u00fcrl\u00fc\u011fe girdi ve varl\u0131k […]<\/p>\n","protected":false},"author":27,"featured_media":24299,"comment_status":"open","ping_status":"open","sticky":false,"template":"page-fullwidth.php","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[31,739,793,744,742,751],"tags":[1578,1573,1574,1575,1572,1576,1568,1567,1569,1577,1570,1571],"class_list":["post-22560","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilgilendirme","category-gorusler-dusunceler","category-gorusler","category-sirketler-hukuku","category-ticaret-hukuku","category-vergi-hukuku","tag-dusuk-vergi","tag-kayit-disi-altin","tag-kayit-disi-doviz","tag-kayit-disi-menkul-kiymet","tag-kayit-disi-para","tag-kayit-disi-sermaye-piyasasi-araclari","tag-kayitli-hale-getirme","tag-varlik-barisi","tag-vergi-odemeden","tag-vergisiz","tag-yurt-disi","tag-yurt-ici"],"yoast_head":"\nKay\u0131ts\u0131z Paran\u0131n Vergi \u00d6demeden Aklanmas\u0131 | B\u0131\u00e7ak Hukuk B\u00fcrosu<\/title>\n<meta name=\"description\" content=\"Yurt d\u0131\u015f\u0131 i\u00e7i kay\u0131t d\u0131\u015f\u0131 para alt\u0131n d\u00f6viz menkul k\u0131ymet di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 vergi \u00f6demeden kay\u0131tl\u0131 hale getirme varl\u0131k bar\u0131\u015f\u0131\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bicakhukuk.com\/en\/yurtdisi-yurtici-kayitsiz-paranin-vergi-odemeden-aklanmasi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kay\u0131ts\u0131z Paran\u0131n Vergi \u00d6demeden Aklanmas\u0131 %\" \/>\n<meta property=\"og:description\" content=\"Yurtd\u0131\u015f\u0131 veya yurti\u00e7i kay\u0131ts\u0131z para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 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