{"id":19772,"date":"2021-07-26T12:13:29","date_gmt":"2021-07-26T12:13:29","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=19772"},"modified":"2021-09-26T10:34:25","modified_gmt":"2021-09-26T10:34:25","slug":"gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/","title":{"rendered":"Ger\u00e7ek Faydalan\u0131c\u0131ya \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Hakk\u0131nda Tebli\u011f Yay\u0131mland\u0131"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>Ger\u00e7ek faydalan\u0131c\u0131ya ili\u015fkin bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc hakk\u0131nda d\u00fczenlemeleri i\u00e7eren 529 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi (&#8220;<strong>Tebli\u011f<\/strong>&#8220;), 13 Temmuz 2021 tarih ve 31540 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p><strong>Tebli\u011f Ne Anlama Geliyor?<\/strong><\/p>\n<p>Tebli\u011f, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131yla etkin bir \u015fekilde m\u00fccadele edilebilmesi i\u00e7in vergiye konu gelir veya servetten nihai olarak faydalanan ki\u015filerin (ger\u00e7ek faydalan\u0131c\u0131lar\u0131n) tespit edilebilmesini hedefliyor.<\/p>\n<p>Tebli\u011f uyar\u0131nca, 1 A\u011fustos 2021 itibariyle faal olan veya tasfiye i\u015flemleri devam eden<\/p>\n<ul>\n<li>Kurumlar vergisi m\u00fckellefleri ve<\/li>\n<li>Kollektif \u015firketlerde \u015firketi temsile yetkili kimse veya ortak, eshams\u0131z komandit \u015firketlerde komandite ortaklardan biri ve adi ortakl\u0131klar ad\u0131na en y\u00fcksek ortakl\u0131k pay\u0131na sahip ki\u015fi, T\u00fcrkiye&#8217;de y\u00f6netim merkezi olan veya T\u00fcrkiye&#8217;de mukim y\u00f6neticisi olan yabanc\u0131 \u00fclkede kurulmu\u015f trust ve benzeri te\u015fekk\u00fcllerin y\u00f6neticileri, m\u00fctevellileri veya temsilcilerinin<\/li>\n<\/ul>\n<p>Tebli\u011f&#8217;de belirtilen usul ve esaslar \u00e7er\u00e7evesinde ger\u00e7ek faydalan\u0131c\u0131 bildirimini yapmalar\u0131 zorunlu olacak.<\/p>\n<p>5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun kapsam\u0131nda y\u00fck\u00fcml\u00fc olarak say\u0131lanlar ile bu y\u00fck\u00fcml\u00fclerin \u015fube, acente, temsilci ve ticari vekilleri vb. ise, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan talep edildi\u011finde m\u00fc\u015fterileri taraf\u0131ndan ger\u00e7ekle\u015ftirilen i\u015flemlerin ger\u00e7ek faydalan\u0131c\u0131 bilgisini vermek zorundad\u0131r.<\/p>\n<p><strong>Ger\u00e7ek Faydalan\u0131c\u0131y\u0131 Kim ve Nas\u0131l Belirliyor?<\/strong><\/p>\n<p>Tebli\u011f ger\u00e7ek faydalan\u0131c\u0131y\u0131, t\u00fczel ki\u015fi veya t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fclleri nihai olarak kontrol\u00fcnde bulunduran ya da bunlar \u00fczerine nihai n\u00fcfuz sahibi olan ger\u00e7ek ki\u015fi veya ki\u015filer olarak tan\u0131ml\u0131yor.<\/p>\n<p>Tebli\u011f&#8217;de ger\u00e7ek faydalan\u0131c\u0131n\u0131n t\u00fczel ki\u015filer, t\u00fczel ki\u015fili\u011fi bulunmayan i\u015f ortakl\u0131klar\u0131 gibi te\u015fekk\u00fcller ve trust vb. te\u015fekk\u00fcller bak\u0131m\u0131ndan \u015fu \u015fekilde tespit edilmesi \u00f6ng\u00f6r\u00fcl\u00fcyor:<\/p>\n<ul>\n<li>T\u00fczel ki\u015filer bak\u0131m\u0131ndan;\n<ul>\n<li>%25&#8217;i a\u015fan hisseye sahip ger\u00e7ek ki\u015fi ortaklar,<\/li>\n<li>%25&#8217;i a\u015fan hisseye sahip ger\u00e7ek ki\u015filerin ger\u00e7ek faydalan\u0131c\u0131 olmad\u0131\u011f\u0131ndan \u015f\u00fcphelenilmesi veya bu oranda hisseye sahip bir ger\u00e7ek ki\u015finin olmamas\u0131 halinde, t\u00fczel ki\u015fili\u011fi nihai olarak kontrol\u00fcnde bulunduran ger\u00e7ek ki\u015fi veya ki\u015filer,<\/li>\n<li>ger\u00e7ek faydalan\u0131c\u0131 yukar\u0131daki \u015fekillerde tespit edilemiyorsa, en \u00fcst d\u00fczeyde icra yetkisine sahip ger\u00e7ek ki\u015fi veya ki\u015filer.<\/li>\n<\/ul>\n<\/li>\n<li>T\u00fczel ki\u015fili\u011fi bulunmayan i\u015f ortakl\u0131klar\u0131 gibi te\u015fekk\u00fcller bak\u0131m\u0131ndan;\n<ul>\n<li>te\u015fekk\u00fcl\u00fc nihai olarak kontrol\u00fcnde bulunduran ki\u015fi veya ki\u015filer,<\/li>\n<li>ger\u00e7ek faydalan\u0131c\u0131n\u0131n yukar\u0131daki \u015fekilde tespit edilememesi halinde ise te\u015fekk\u00fclde en \u00fcst d\u00fczeyde icra yetkisine sahip ger\u00e7ek ki\u015fi veya ki\u015filer.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Trust ve benzeri te\u015fekk\u00fcller bak\u0131m\u0131ndan ise kurucular, m\u00fctevelli, y\u00f6netici, denet\u00e7i veya faydalan\u0131c\u0131 s\u0131fat\u0131n\u0131 haiz olanlar ya da bu te\u015fekk\u00fcller \u00fczerinde n\u00fcfuz sahibi olanlar.<\/li>\n<\/ul>\n<p><strong>Kurumlar Vergisi M\u00fckellefleri \u0130le T\u00fczel Ki\u015fili\u011fi Bulunmayan Baz\u0131 Te\u015fekk\u00fcller Y\u00f6n\u00fcnden Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n<p>Bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan kurumlar vergisi m\u00fckelleflerinin, ger\u00e7ek faydalan\u0131c\u0131 bilgisini ge\u00e7ici vergi beyannameleri ile y\u0131ll\u0131k kurumlar vergisi beyannamelerinin ekinde bildirmeleri gerekiyor. Bu bildirimlerde, ger\u00e7ek faydalan\u0131c\u0131lar\u0131n ad\u0131, soyad\u0131, vatanda\u015fl\u0131klar\u0131, kimlik numaralar\u0131 ve adresleri, varsa telefon, faks ve elektronik posta bilgileri ile ger\u00e7ek faydalan\u0131c\u0131l\u0131\u011f\u0131n sebeplerine yer verilecek.<\/p>\n<p>Kurumlar vergisi m\u00fckellefi olmayan di\u011fer m\u00fckellefler ile di\u011fer ger\u00e7ek ki\u015filerin ise bildirimi, her y\u0131l A\u011fustos ay\u0131n\u0131n sonuna kadar \u0130nternet Vergi Dairesi \u00fczerinden &#8220;ger\u00e7ek faydalan\u0131c\u0131ya ili\u015fkin bildirim formu&#8221;nu doldurarak yapmas\u0131 gerekiyor.<\/p>\n<p>Bununla birlikte, Tebli\u011f&#8217;in Ge\u00e7ici 1. maddesi uyar\u0131nca, bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilen kurumlar vergisi m\u00fckellefleri d\u00e2hil t\u00fcm m\u00fckellefler ile di\u011fer ger\u00e7ek ki\u015filerin, en ge\u00e7 <strong>31 A\u011fustos 2021 <\/strong>g\u00fcn\u00fc sonuna kadar ger\u00e7ek faydalan\u0131c\u0131 bilgisini, elektronik ortamda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8217;na bildirmeleri gerekiyor.<\/p>\n<p>Ger\u00e7ek faydalan\u0131c\u0131 bildirimlerinin elektronik ortamda yap\u0131lmas\u0131 gerekiyor. Elektronik ortamda yap\u0131lmayan bildirimler yap\u0131lmam\u0131\u015f say\u0131lacak.<\/p>\n<p>M\u00fckelleflerin, ger\u00e7ek faydalan\u0131c\u0131 bilgisi bildirimine konu bilgileri, bildirim yap\u0131ld\u0131\u011f\u0131 tarihi takip eden takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren 5 y\u0131l s\u00fcreyle muhafaza edilmesi gerekiyor.<\/p>\n<p><strong>Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne Uyulmamas\u0131n\u0131n Sonu\u00e7lar\u0131<\/strong><\/p>\n<p>Ger\u00e7ek faydalan\u0131c\u0131ya ili\u015fkin bildirim y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmemesi ya da eksik veya yan\u0131lt\u0131c\u0131 bildirimde bulunulmas\u0131 halinde 213 say\u0131l\u0131 Vergi Usul Kanunu kapsam\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 uygulanacak.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Gelir veya servetin ger\u00e7ek faydalan\u0131c\u0131s\u0131n\u0131n tespitine y\u00f6nelik bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ile, OECD&#8217;nin bu konudaki \u00e7al\u0131\u015fmalar\u0131na paralel olarak, vergilendirmede \u015feffafl\u0131\u011f\u0131n art\u0131r\u0131lmas\u0131 ve vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7uyla daha etkin bir \u015fekilde m\u00fccadele edilmesi ama\u00e7lan\u0131yor. Ger\u00e7ek faydalan\u0131c\u0131 bildiriminde bulunmak zorunda olanlar\u0131n Tebli\u011f&#8217;de belirtilen usul ve esaslara uyum g\u00f6stermesi herhangi bir cezai yapt\u0131r\u0131mla kar\u015f\u0131la\u015f\u0131lmamas\u0131 ad\u0131na \u00f6nem arz ediyor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler Ger\u00e7ek faydalan\u0131c\u0131ya ili\u015fkin bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc hakk\u0131nda d\u00fczenlemeleri i\u00e7eren 529 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi (&#8220;Tebli\u011f&#8220;), 13 [&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-19772","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>Ger\u00e7ek Faydalan\u0131c\u0131ya \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Hakk\u0131nda Tebli\u011f Yay\u0131mland\u0131<\/title>\n<meta name=\"description\" content=\"Ger\u00e7ek faydalan\u0131c\u0131 bildiriminde bulunmak zorunda olanlar\u0131n Tebli\u011f&#039;de belirtilen usul ve esaslara uyum g\u00f6stermesi herhangi bir cezai yapt\u0131r\u0131mla kar\u015f\u0131la\u015f\u0131lmamas\u0131 ad\u0131na \u00f6nem arz ediyor.\" \/>\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.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ger\u00e7ek Faydalan\u0131c\u0131ya \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Hakk\u0131nda Tebli\u011f Yay\u0131mland\u0131\" \/>\n<meta property=\"og:description\" content=\"Ger\u00e7ek faydalan\u0131c\u0131 bildiriminde bulunmak zorunda olanlar\u0131n Tebli\u011f&#039;de belirtilen usul ve esaslara uyum g\u00f6stermesi herhangi bir cezai yapt\u0131r\u0131mla kar\u015f\u0131la\u015f\u0131lmamas\u0131 ad\u0131na \u00f6nem arz ediyor.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/\" \/>\n<meta property=\"og:site_name\" content=\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-26T12:13:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-09-26T10:34:25+00:00\" \/>\n<meta name=\"author\" content=\"R\u0131dvan Konrat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"R\u0131dvan Konrat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/\"},\"author\":{\"name\":\"R\u0131dvan Konrat\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\"},\"headline\":\"Ger\u00e7ek Faydalan\u0131c\u0131ya \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Hakk\u0131nda Tebli\u011f Yay\u0131mland\u0131\",\"datePublished\":\"2021-07-26T12:13:29+00:00\",\"dateModified\":\"2021-09-26T10:34:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/\"},\"wordCount\":901,\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"keywords\":[\"Vergi\"],\"articleSection\":[\"Hukuk B\u00fcltenleri\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/\",\"name\":\"Ger\u00e7ek Faydalan\u0131c\u0131ya \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Hakk\u0131nda Tebli\u011f Yay\u0131mland\u0131\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\"},\"datePublished\":\"2021-07-26T12:13:29+00:00\",\"dateModified\":\"2021-09-26T10:34:25+00:00\",\"description\":\"Ger\u00e7ek faydalan\u0131c\u0131 bildiriminde bulunmak zorunda olanlar\u0131n Tebli\u011f'de belirtilen usul ve esaslara uyum g\u00f6stermesi herhangi bir cezai yapt\u0131r\u0131mla kar\u015f\u0131la\u015f\u0131lmamas\u0131 ad\u0131na \u00f6nem arz ediyor.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.esin.av.tr\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ger\u00e7ek Faydalan\u0131c\u0131ya \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Hakk\u0131nda Tebli\u011f Yay\u0131mland\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"contentUrl\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"width\":800,\"height\":460,\"caption\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\"},\"image\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\",\"name\":\"R\u0131dvan Konrat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"caption\":\"R\u0131dvan Konrat\"},\"sameAs\":[\"http:\/\/www.esin.av.tr\"],\"url\":\"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ger\u00e7ek Faydalan\u0131c\u0131ya \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Hakk\u0131nda Tebli\u011f Yay\u0131mland\u0131","description":"Ger\u00e7ek faydalan\u0131c\u0131 bildiriminde bulunmak zorunda olanlar\u0131n Tebli\u011f'de belirtilen usul ve esaslara uyum g\u00f6stermesi herhangi bir cezai yapt\u0131r\u0131mla kar\u015f\u0131la\u015f\u0131lmamas\u0131 ad\u0131na \u00f6nem arz ediyor.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/","og_locale":"tr_TR","og_type":"article","og_title":"Ger\u00e7ek Faydalan\u0131c\u0131ya \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Hakk\u0131nda Tebli\u011f Yay\u0131mland\u0131","og_description":"Ger\u00e7ek faydalan\u0131c\u0131 bildiriminde bulunmak zorunda olanlar\u0131n Tebli\u011f'de belirtilen usul ve esaslara uyum g\u00f6stermesi herhangi bir cezai yapt\u0131r\u0131mla kar\u015f\u0131la\u015f\u0131lmamas\u0131 ad\u0131na \u00f6nem arz ediyor.","og_url":"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/","og_site_name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_published_time":"2021-07-26T12:13:29+00:00","article_modified_time":"2021-09-26T10:34:25+00:00","author":"R\u0131dvan Konrat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"R\u0131dvan Konrat","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/#article","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/"},"author":{"name":"R\u0131dvan Konrat","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae"},"headline":"Ger\u00e7ek Faydalan\u0131c\u0131ya \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Hakk\u0131nda Tebli\u011f Yay\u0131mland\u0131","datePublished":"2021-07-26T12:13:29+00:00","dateModified":"2021-09-26T10:34:25+00:00","mainEntityOfPage":{"@id":"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/"},"wordCount":901,"publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"keywords":["Vergi"],"articleSection":["Hukuk B\u00fcltenleri"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/","url":"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/","name":"Ger\u00e7ek Faydalan\u0131c\u0131ya \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Hakk\u0131nda Tebli\u011f Yay\u0131mland\u0131","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/#website"},"datePublished":"2021-07-26T12:13:29+00:00","dateModified":"2021-09-26T10:34:25+00:00","description":"Ger\u00e7ek faydalan\u0131c\u0131 bildiriminde bulunmak zorunda olanlar\u0131n Tebli\u011f'de belirtilen usul ve esaslara uyum g\u00f6stermesi herhangi bir cezai yapt\u0131r\u0131mla kar\u015f\u0131la\u015f\u0131lmamas\u0131 ad\u0131na \u00f6nem arz ediyor.","breadcrumb":{"@id":"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.esin.av.tr\/tr\/2021\/07\/26\/gercek-faydalaniciya-iliskin-bildirim-yukumlulugu-hakkinda-teblig-yayimlandi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.esin.av.tr\/tr\/"},{"@type":"ListItem","position":2,"name":"Ger\u00e7ek Faydalan\u0131c\u0131ya \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Hakk\u0131nda Tebli\u011f Yay\u0131mland\u0131"}]},{"@type":"WebSite","@id":"https:\/\/www.esin.av.tr\/tr\/#website","url":"https:\/\/www.esin.av.tr\/tr\/","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","description":"","publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.esin.av.tr\/tr\/#organization","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","url":"https:\/\/www.esin.av.tr\/tr\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/","url":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","contentUrl":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","width":800,"height":460,"caption":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131"},"image":{"@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae","name":"R\u0131dvan Konrat","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","caption":"R\u0131dvan Konrat"},"sameAs":["http:\/\/www.esin.av.tr"],"url":"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/19772","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=19772"}],"version-history":[{"count":1,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/19772\/revisions"}],"predecessor-version":[{"id":19773,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/19772\/revisions\/19773"}],"wp:attachment":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=19772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=19772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=19772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}