{"id":16452,"date":"2020-05-27T12:41:38","date_gmt":"2020-05-27T12:41:38","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=16452"},"modified":"2022-06-09T13:06:42","modified_gmt":"2022-06-09T13:06:42","slug":"doviz-ve-kaydi-altin-satisi-ile-finansman-bonosu-ve-kira-sertifikalarindan-elde-edilen-gelirlerde-vergi-artisi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/05\/27\/doviz-ve-kaydi-altin-satisi-ile-finansman-bonosu-ve-kira-sertifikalarindan-elde-edilen-gelirlerde-vergi-artisi\/","title":{"rendered":"D\u00f6viz ve Kaydi Alt\u0131n Sat\u0131\u015f\u0131 ile Finansman Bonosu ve Kira Sertifikalar\u0131ndan Elde Edilen Gelirlerde Vergi Art\u0131\u015f\u0131"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p><em><strong>Kambiyo muamelelerine ili\u015fkin banka ve sigorta muameleleri vergisi (&#8220;BSMV&#8221;) oran\u0131 %0,2&#8217;den %1&#8217;e \u00e7\u0131kar\u0131ld\u0131<\/strong><\/em><em>.<\/em><\/p>\n<p>24 May\u0131s 2020 tarih ve 31136 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 2568 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile kambiyo muamelelerine uygulanan BSMV oran\u0131 %0,2&#8217;den %1&#8217;e \u00e7\u0131kar\u0131ld\u0131. Yeni oran 24 May\u0131s 2020 tarihinden itibaren ger\u00e7ekle\u015ftirilen kambiyo muamelelerinde ge\u00e7erli olmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p>Bahsi ge\u00e7en %1 oran\u0131nda BSMV, kambiyo muamelelerinde d\u00f6viz sat\u0131\u015f tutar\u0131 \u00fczerinden hesaplanacak olup; a\u015fa\u011f\u0131da say\u0131lan i\u015flemlerde s\u00f6z konusu oran %0 olarak uygulanmaya devam edecek:<\/p>\n<ul>\n<li>Bankalar ile yetkili m\u00fcesseselerin kendi aralar\u0131nda veya birbirlerine yapt\u0131klar\u0131 kambiyo sat\u0131\u015flar\u0131<\/li>\n<li>Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;na (&#8221;<strong>Bakanl\u0131k<\/strong>&#8221;) yap\u0131lan kambiyo sat\u0131\u015flar\u0131<\/li>\n<li>D\u00f6viz kredisinin \u00f6denmesine y\u00f6nelik olarak, d\u00f6viz kredisi kullan\u0131lan ya da kullan\u0131m\u0131na arac\u0131l\u0131k eden banka taraf\u0131ndan kredi bor\u00e7lusuna yap\u0131lan kambiyo sat\u0131\u015flar\u0131<\/li>\n<li>Sanayi sicil belgesini haiz i\u015fletmelere yap\u0131lan kambiyo sat\u0131\u015flar\u0131<\/li>\n<li>\u0130hracat\u00e7\u0131 birliklerine \u00fcye olan ihracat\u00e7\u0131lara yap\u0131lan kambiyo sat\u0131\u015flar\u0131<\/li>\n<\/ul>\n<p><em><strong>Kaydi alt\u0131n sat\u0131\u015f i\u015flemleri &#8220;kambiyo i\u015flemi&#8221; olarak de\u011ferlendirildi<\/strong><\/em><strong>.<\/strong><\/p>\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (&#8221;<strong>G\u0130B<\/strong>&#8221;) taraf\u0131ndan 21 May\u0131s 2020 tarihinde T\u00fcrkiye Bankalar Birli\u011fi&#8217;ne g\u00f6nderilen yaz\u0131da, alt\u0131n al\u0131m-sat\u0131m i\u015flemlerinin kambiyo mevzuat\u0131 kar\u015f\u0131ndaki durumu de\u011ferlendirildi.<\/p>\n<p>G\u0130B, Bakanl\u0131k b\u00fcnyesindeki Finansal Piyasalar ve Kambiyo Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn 21 May\u0131s 2020 tarihli ve 276064 say\u0131l\u0131 yaz\u0131s\u0131ndaki de\u011ferlendirmesini dikkate alarak bankalar nezdinde yat\u0131r\u0131m hesaplar\u0131 ve di\u011fer (vadesiz hesap vb.) hesaplar \u00fczerinden fiziki teslimat olmaks\u0131z\u0131n yap\u0131lan alt\u0131n sat\u0131\u015f i\u015flemlerinin &#8221;kambiyo i\u015flemi&#8221; kapsam\u0131nda de\u011ferlendirildi\u011fine kanaat getirmi\u015ftir.<\/p>\n<p>G\u0130B&#8217;in bu yaz\u0131s\u0131 kapsam\u0131nda, kaydi alt\u0131n sat\u0131\u015flar\u0131 da kambiyo muamelesi olarak de\u011ferlendirilecek ve Bankalar taraf\u0131ndan 24 May\u0131s 2020 tarihinden itibaren fiziki teslimat olmaks\u0131z\u0131n ger\u00e7ekle\u015ftirilen alt\u0131n sat\u0131\u015f i\u015flemlerinde sat\u0131\u015f tutar\u0131 \u00fczerinden %1 oran\u0131nda BSMV hesaplanacak.<\/p>\n<p>S\u00f6z konusu yaz\u0131 \u00f6ncesinde G\u0130B&#8217;in g\u00f6r\u00fc\u015f\u00fc, fiziki teslimat olmaks\u0131z\u0131n ger\u00e7ekle\u015ftirilen alt\u0131n sat\u0131\u015f i\u015flemlerinde Bankalar\u0131n lehe ald\u0131klar\u0131 tutarlar \u00fczerinden %5 oran\u0131nda BSMV hesaplanmas\u0131 gerekti\u011fi y\u00f6n\u00fcndeydi.<\/p>\n<p><em><strong>Finansman bonolar\u0131 ve Varl\u0131k Kiralama \u015eirketleri (&#8220;VK\u015e&#8221;) taraf\u0131ndan ihra\u00e7 edilen bir y\u0131ldan k\u0131sa vadeli kira sertifikalar\u0131ndan elde edilen gelirler ile bunlar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7larda stopaj oran\u0131 %10&#8217;dan %15&#8217;e \u00e7\u0131kar\u0131ld\u0131.<\/strong><\/em><\/p>\n<p>24 May\u0131s 2020 tarihli ve 31136 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 2569 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile finansman bonolar\u0131 ve VK\u015e taraf\u0131ndan ihra\u00e7 edilen bir y\u0131ldan k\u0131sa vadeli kira sertifikalar\u0131ndan elde edilen gelirler ile bunlar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7larda Gelir Vergisi Kanunu&#8217;nun Ge\u00e7ici 67. maddesi kapsam\u0131nda uygulanan stopaj oran\u0131 %10&#8217;dan %15&#8217;e \u00e7\u0131kar\u0131ld\u0131.<\/p>\n<p>%15 stopaj oran\u0131 24 May\u0131s 2020 tarihinden itibaren iktisap edilen finansman bonolar\u0131 ile bir y\u0131ldan k\u0131sa vadeli kira sertifikalar\u0131ndan elde edilecek kazan\u00e7lar i\u00e7in ge\u00e7erli olacak.<\/p>\n<p>Di\u011fer yandan, Sermaye Piyasas\u0131 Kanunu&#8217;na g\u00f6re kurulan menkul k\u0131ymetler yat\u0131r\u0131m fonlar\u0131 (borsa yat\u0131r\u0131m fonlar\u0131 ile konut finansman\u0131 fonlar\u0131 ve varl\u0131k finansman\u0131 fonlar\u0131 d\u00e2hil) ile menkul k\u0131ymetler yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n bu kapsamda elde ettikleri kazan\u00e7lar %0 oran\u0131nda stopaja konu olmaya devam edecektir.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Kambiyo muamelelerine ili\u015fkin BSMV oran\u0131nda art\u0131\u015f ve G\u0130B&#8217;in kaydi alt\u0131n al\u0131m sat\u0131m i\u015flemlerinin de kambiyo i\u015flemi oldu\u011fu y\u00f6n\u00fcndeki g\u00f6r\u00fc\u015f\u00fc birlikte de\u011ferlendirildi\u011finde, bir yandan spek\u00fclatif kambiyo i\u015flemlerinin \u00f6n\u00fcne ge\u00e7ilmesinin hedeflendi\u011fi, di\u011fer yandan da COVID-19 salg\u0131n\u0131 nedeniyle olumsuz y\u00f6nde etkilenen b\u00fct\u00e7e gelirleri i\u00e7in yeni kaynak yarat\u0131lmas\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n<p>\u00d6te yandan, finansman bonolar\u0131 ve bir y\u0131ldan k\u0131sa vadeli kira sertifikalar\u0131ndan elde edilen gelirlere ili\u015fkin stopaj oran\u0131ndaki art\u0131\u015fla birlikte yine hem ilave b\u00fct\u00e7e geliri yarat\u0131lmas\u0131 hedeflenmi\u015f, hem de mevduat hesaplar\u0131 \u00fczerinden elde edilen gelirlere bankalar taraf\u0131ndan uygulanan stopaj oran\u0131 ile alternatif yat\u0131r\u0131m arac\u0131 olan finansman bonolar\u0131ndan elde edilen gelirlere uygulanan stopaj oran\u0131 e\u015fitlenmi\u015ftir.<\/p>\n<p>COVID-19 salg\u0131n\u0131 ile ilgili hukuki d\u00fczenlemelerle ilgili bilgilere <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=ZE9tY0p0YUNLTmt4TkhVeXF4UFNPUkgwV2ZmSlhhY2JReVpjY0xNbldLYmFoVllNV25zRHUzZnVhd0dTQS9sWGZKSHM4a0Rqc3R4V2d2Ym1FcmJpNVFCbWtmU05kTU5j&amp;rh=ff005f13e061a310c0e56622ef41bd806c46eb5c__;!!Hj9Y_P0nvg!AsO5e9VQh8Zoqx5O5JiylnO7xIep-89L7TO3OWYTi_MUr391q6BB5z8Xdqj7jUAaxerrcw$\"><strong>Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131 Coronavir\u00fcs Masas\u0131<\/strong><\/a>&#8216;ndan ula\u015fabilirsiniz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler Kambiyo muamelelerine ili\u015fkin banka ve sigorta muameleleri vergisi (&#8220;BSMV&#8221;) oran\u0131 %0,2&#8217;den %1&#8217;e \u00e7\u0131kar\u0131ld\u0131. 24 May\u0131s 2020 tarih ve [&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":[120,149],"tags":[90,95],"class_list":["post-16452","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","category-covid-19-tr","tag-banking-finance-tr","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>D\u00f6viz ve Kaydi Alt\u0131n Sat\u0131\u015f\u0131 ile Finansman Bonosu ve Kira Sertifikalar\u0131ndan Elde Edilen Gelirlerde Vergi Art\u0131\u015f\u0131<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler Kambiyo muamelelerine ili\u015fkin banka ve sigorta muameleleri vergisi (&quot;BSMV&quot;) oran\u0131 %0,2&#039;den %1&#039;e \u00e7\u0131kar\u0131ld\u0131. 24 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