{"id":21449,"date":"2022-01-04T12:51:08","date_gmt":"2022-01-04T12:51:08","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=21449"},"modified":"2022-06-09T12:00:45","modified_gmt":"2022-06-09T12:00:45","slug":"kar-payi-stopaji-oraninda-indirim","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2022\/01\/04\/kar-payi-stopaji-oraninda-indirim\/","title":{"rendered":"Kar Pay\u0131 Stopaj\u0131 Oran\u0131nda \u0130ndirim"},"content":{"rendered":"<h3><strong>Yeni Geli\u015fme<\/strong><\/h3>\n<p>22.12.2021 tarihli Resm\u00ee Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 4936 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;<strong>Karar<\/strong>&#8220;) ile Gelir Vergisi Kanunu ve Kurumlar Vergisi Kanunu kapsam\u0131nda, tam m\u00fckellef kurumlar taraf\u0131ndan da\u011f\u0131t\u0131lan k\u00e2r paylar\u0131ndan yap\u0131lacak stopaj oran\u0131 %15&#8217;ten %10&#8217;a indirildi.<\/p>\n<h3><strong>Karar Neler Getiriyor?<\/strong><\/h3>\n<ul>\n<li><strong>Tam m\u00fckellef kurumlar taraf\u0131ndan<\/strong>; <strong>dar m\u00fckellef ger\u00e7ek ki\u015filere<\/strong>, gelir veya kurumlar vergisinden muaf olan dar m\u00fckelleflere, T\u00fcrkiye&#8217;de bir i\u015f yeri veya daim\u00ee temsilci arac\u0131l\u0131\u011f\u0131yla k\u00e2r pay\u0131 elde edenler hari\u00e7 olmak \u00fczere <strong>dar m\u00fckellef kurumlara<\/strong> da\u011f\u0131t\u0131lan kar paylar\u0131 \u00fczerinden,<\/li>\n<li><strong>Tam m\u00fckellef kurumlar taraf\u0131ndan; tam m\u00fckellef ger\u00e7ek ki\u015filere<\/strong>, gelir ve kurumlar vergisi m\u00fckellefi olmayanlara, gelir vergisinden muaf olanlara da\u011f\u0131t\u0131lan kar paylar\u0131 \u00fczerinden,<\/li>\n<li>Vergiden muaf olan kurumlara da\u011f\u0131t\u0131lan k\u00e2r paylar\u0131 (Kurumlar Vergisi Kanunu&#8217;nun 15 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca vergi kesintisine t\u00e2bi tutulan kazan\u00e7lar hari\u00e7) \u00fczerinden,<\/li>\n<\/ul>\n<p><strong>%10 <\/strong>vergi kesintisi yap\u0131l\u0131r. De\u011fi\u015fiklik \u00f6ncesi s\u00f6z konusu vergi kesintisi %15 olarak uygulanmaktayd\u0131.<\/p>\n<p>S\u00f6z konusu kararla ayr\u0131ca, y\u0131ll\u0131k veya \u00f6zel beyanname veren dar m\u00fckellef kurumlar\u0131n, indirim ve istisnalar d\u00fc\u015f\u00fclmeden \u00f6nceki kurum kazanc\u0131ndan, hesaplanan kurumlar vergisi d\u00fc\u015f\u00fcld\u00fckten sonra kalan k\u0131s\u0131mdan ana merkeze aktard\u0131klar\u0131 tutar \u00fczerinden yap\u0131lacak vergi kesintisi %15&#8217;ten %10&#8217;a d\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/p>\n<p>Karar yay\u0131m tarihi olan 22 Aral\u0131k 2021&#8217;de y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<h3><strong>Sonu\u00e7<\/strong><\/h3>\n<p>Son d\u00f6nemde h\u0131zl\u0131 art\u0131\u015f ve azal\u0131\u015flar ya\u015fayan d\u00f6viz kurlar\u0131na ba\u011fl\u0131 olarak \u015firketlerin da\u011f\u0131tabilece\u011fi k\u00e2r pay\u0131 miktarlar\u0131 da h\u0131zla de\u011fi\u015fiklik g\u00f6sterdi\u011finden, kar pay\u0131 stopaj oran\u0131n\u0131n %15&#8217;ten %10&#8217;a d\u00fc\u015f\u00fcr\u00fclmesi suretiyle m\u00fckelleflere bir kolayl\u0131k ve fayda sa\u011flanmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 22.12.2021 tarihli Resm\u00ee Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 4936 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;Karar&#8220;) ile Gelir Vergisi Kanunu ve Kurumlar [&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-21449","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 - 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