{"id":14737,"date":"2019-03-26T07:22:05","date_gmt":"2019-03-26T07:22:05","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2019\/03\/26\/eurobond-sukuk-ihraclari-ile-ikincil-sermaye-benzeri-krediler-ve-sekuritizasyon-kredilerinde-vergi-yuku-hafifletildi\/"},"modified":"2022-06-09T12:27:35","modified_gmt":"2022-06-09T12:27:35","slug":"eurobond-sukuk-ihraclari-ile-ikincil-sermaye-benzeri-krediler-ve-sekuritizasyon-kredilerinde-vergi-yuku-hafifletildi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2019\/03\/26\/eurobond-sukuk-ihraclari-ile-ikincil-sermaye-benzeri-krediler-ve-sekuritizasyon-kredilerinde-vergi-yuku-hafifletildi\/","title":{"rendered":"Eurobond, Sukuk \u0130hra\u00e7lar\u0131 ile \u0130kincil Sermaye Benzeri Krediler ve Sek\u00fcritizasyon Kredilerinde Vergi Y\u00fck\u00fc Hafifletildi"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>21 Mart 2019 tarih ve 30721 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 842 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\u201c<strong>Karar<\/strong>\u201d) ile baz\u0131 menkul k\u0131ymet gelirlerine uygulanan stopaj oranlar\u0131nda de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Karar Neyi D\u00fczenliyor?<\/strong><\/p>\n<p>1) Tam m\u00fckellef kurumlar taraf\u0131ndan yurt d\u0131\u015f\u0131nda ihra\u00e7 edilen tahvillerden elde edilen faizler \u00fczerinden uygulanan stopaj oranlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. Yeni oranlar 21 Mart 2019 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<ul>\n<li>Vadesi 1 y\u0131la kadar olanlardan elde edilen faizler i\u00e7in stopaj oran\u0131 %10\u2019dan <strong>%7<\/strong>\u2019ye d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/li>\n<li>Vadesi 1 y\u0131l ile 3 y\u0131l aras\u0131 olanlardan elde edilen faizler i\u00e7in stopaj oran\u0131 %7\u2019den <strong>%3<\/strong>\u2019e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/li>\n<li>Vadesi 3 y\u0131l ve daha uzun olanlardan elde edilen faizler i\u00e7in stopaj oran\u0131 <strong>%0<\/strong> olarak belirlenmi\u015ftir.*<\/li>\n<\/ul>\n<p><em>*De\u011fi\u015fiklikten \u00f6nceki d\u00fczenleme uyar\u0131nca vadesi 3 y\u0131l ile 5 y\u0131l aras\u0131 olanlardan elde edilen faizler i\u00e7in %3; vadesi 5 y\u0131l ve daha uzun olanlardan elde edilen faizler i\u00e7in %0 stopaj oran\u0131 uygulan\u0131yordu.<\/em><\/p>\n<p>2) Tam m\u00fckellef varl\u0131k kiralama \u015firketleri taraf\u0131ndan yurt d\u0131\u015f\u0131nda ihra\u00e7 edilen kira sertifikalar\u0131ndan elde edilen gelirler \u00fczerinden uygulanan stopaj oranlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. Yeni oranlar 21 Mart 2019 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<ul>\n<li>Vadesi 1 y\u0131la kadar olanlara sa\u011flanangelirler i\u00e7in stopaj oran\u0131 %10\u2019dan <strong>%7<\/strong>\u2019ye d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/li>\n<li>Vadesi 1 y\u0131l ile 3 y\u0131l aras\u0131 olanlara sa\u011flanan gelirler i\u00e7in stopaj oran\u0131 %7\u2019den <strong>%3<\/strong>\u2019e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/li>\n<li>Vadesi 3 y\u0131l ve daha uzun olanlara sa\u011flanan gelirler i\u00e7in stopaj oran\u0131 %0 olarak belirlenmi\u015ftir.*<\/li>\n<\/ul>\n<p><em>* De\u011fi\u015fiklikten \u00f6nceki d\u00fczenleme uyar\u0131nca vadesi 3 y\u0131l ile 5 y\u0131l aras\u0131 olanlara sa\u011flanan gelirler i\u00e7in %3; vadesi 5 y\u0131l ve daha uzun olanlara sa\u011flanan gelirler %0 stopaj oran\u0131 uygulan\u0131yordu.<\/em><\/p>\n<p>3) D\u00f6viz tevdiat hesaplar\u0131na y\u00fcr\u00fct\u00fclen faizlerde ve kat\u0131l\u0131m bankalar\u0131nca d\u00f6viz kat\u0131lma hesaplar\u0131na \u00f6denen k\u00e2r paylar\u0131nda uygulanan stopaj oranlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. Bu oranlar, 21 Mart 2019 tarihinden itibaren vadesiz ve \u00f6zel cari hesaplara \u00f6denecek faiz ve k\u00e2r paylar\u0131 ile ayn\u0131 tarihten itibaren a\u00e7\u0131lan veya vadesi yenilenen vadeli hesaplara \u00f6denecek faiz ve k\u00e2r paylar\u0131na uygulanacakt\u0131r.<\/p>\n<ul>\n<li>Vadesiz ve ihbarl\u0131 hesaplar ile 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) vadeli hesaplarda uygulanan stopaj oran\u0131 <strong>%20<\/strong> olarak belirlenmi\u015ftir.*<\/li>\n<\/ul>\n<p><em>*De\u011fi\u015fiklikten \u00f6nceki d\u00fczenleme uyar\u0131nca vadesiz ve ihbarl\u0131 hesaplar ile 6 aya kadar (6 ay d\u00e2hil) vadeli hesaplarda %18; 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) vadeli hesaplarda % 15 stopaj oran\u0131 uygulan\u0131yordu.<\/em><\/p>\n<ul>\n<li>1 y\u0131ldan uzun vadeli hesaplarda uygulanan stopaj oran\u0131 %13\u2019ten <strong>%18\u2019e<\/strong> \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<p>4) Bankalar\u0131n 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu uyar\u0131nca uygun g\u00f6r\u00fclen ikincil sermaye benzeri kredileri ile bankalar\u0131n ve di\u011fer kurumlar\u0131n bir ak\u0131m veya varl\u0131k portf\u00f6y\u00fcne dayal\u0131 olarak yurt d\u0131\u015f\u0131nda menkul k\u0131ymetle\u015ftirme y\u00f6ntemiyle temin ettikleri krediler i\u00e7in \u00f6denecek faizler \u00fczerinden uygulanan\u00a0 %1 stopaj oran\u0131 <strong>%0 <\/strong>olarak yeniden belirlenmi\u015ftir. Bu oran 21 Mart 2019 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Yap\u0131lan de\u011fi\u015fikliklerle bir yandan tam m\u00fckellef kurumlar\u0131n ve bankalar\u0131n yurtd\u0131\u015f\u0131 bor\u00e7lanmas\u0131 stopaj oranlar\u0131 indirilmek suretiyle kolayla\u015ft\u0131r\u0131lm\u0131\u015f, di\u011fer yandan d\u00f6viz tevdiat hesaplar\u0131 ile d\u00f6viz kat\u0131lma hesaplar\u0131ndan elde edilen faiz ve kar paylar\u0131na uygulanacak stopaj oranlar\u0131 art\u0131r\u0131larak d\u00f6vize olan talebin azalt\u0131lmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 21 Mart 2019 tarih ve 30721 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 842 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\u201cKarar\u201d) ile baz\u0131 menkul [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-14737","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Eurobond, Sukuk \u0130hra\u00e7lar\u0131 ile \u0130kincil Sermaye Benzeri Krediler ve Sek\u00fcritizasyon Kredilerinde Vergi Y\u00fck\u00fc Hafifletildi<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 21 Mart 2019 tarih ve 30721 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 842 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\u201cKarar\u201d) ile baz\u0131 menkul k\u0131ymet gelirlerine\" \/>\n<meta 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