{"id":28357,"date":"2024-12-24T12:49:37","date_gmt":"2024-12-24T12:49:37","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=28357"},"modified":"2024-12-24T12:49:37","modified_gmt":"2024-12-24T12:49:37","slug":"kar-payi-stopaji-orani-artirildi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2024\/12\/24\/kar-payi-stopaji-orani-artirildi\/","title":{"rendered":"Kar Pay\u0131 Stopaj\u0131 Oran\u0131 Art\u0131r\u0131ld\u0131"},"content":{"rendered":"

Yeni Geli\u015fmeler<\/strong><\/h3>\n

22 Aral\u0131k 2024 tarihli Resmi Gazete’de yay\u0131mlanan 9286 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (“Karar<\/strong>“) uyar\u0131nca Gelir Vergisi Kanunu ve Kurumlar Vergisi Kanunu kapsam\u0131nda, tam m\u00fckellef kurumlar taraf\u0131ndan da\u011f\u0131t\u0131lan kar paylar\u0131na uygulanan stopaj oran\u0131 ile dar m\u00fckellef kurumlar taraf\u0131ndan ana merkeze aktar\u0131lan tutar \u00fczerinden uygulanan stopaj oran\u0131 tekrar %15’e y\u00fckseltildi.<\/p>\n

Karar Neler Getiriyor?<\/strong><\/h3>\n

Karar kapsam\u0131nda, Gelir Vergisi Kanunu’nun 94. maddesi ile Kurumlar Vergisi Kanunu’nun 15 ve 30. maddeleri uyar\u0131nca;<\/p>\n

    \n
  • Tam m\u00fckellef kurumlar taraf\u0131ndan; dar m\u00fckellef ger\u00e7ek ki\u015filere, gelir veya kurumlar vergisinden muaf olan dar m\u00fckelleflere, T\u00fcrkiye\u2019de bir i\u015f yeri veya daim\u00ee temsilci arac\u0131l\u0131\u011f\u0131yla k\u00e2r pay\u0131 elde edenler hari\u00e7 olmak \u00fczere dar m\u00fckellef kurumlara da\u011f\u0131t\u0131lan kar paylar\u0131,<\/li>\n
  • Tam m\u00fckellef kurumlar taraf\u0131ndan; tam m\u00fckellef ger\u00e7ek ki\u015filere, gelir ve kurumlar vergisi m\u00fckellefi olmayanlara, gelir vergisinden muaf olanlara da\u011f\u0131t\u0131lan kar paylar\u0131,<\/li>\n
  • Vergiden muaf olan kurumlara da\u011f\u0131t\u0131lan k\u00e2r paylar\u0131 (Kurumlar Vergisi Kanunu\u2019nun 15.\u00a0maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca vergi kesintisine t\u00e2bi tutulan kazan\u00e7lar hari\u00e7),<\/li>\n<\/ul>\n

    \u00fczerinden uygulanan stopaj oran\u0131 yeniden %15 olarak belirlendi. S\u00f6z konusu oran, 22 Aral\u0131k 2021’de yap\u0131lan de\u011fi\u015fiklikten bu yana %10 olarak uygulanmaktayd\u0131.<\/p>\n

    S\u00f6z konusu Karar ile 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 tutara uygulanan stopaj oran\u0131 da yeniden %15’e \u00e7\u0131kar\u0131ld\u0131.<\/p>\n

    Karar, yay\u0131m tarihi olan 22 Aral\u0131k 2024\u2019te y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n

    Sonu\u00e7<\/strong><\/h3>\n

    Kar pay\u0131 da\u011f\u0131t\u0131m\u0131na uygulanan stopaj oran\u0131 tam \u00fc\u00e7 y\u0131l sonra yeniden %15’e y\u00fckseltildi. B\u00f6ylece kar da\u011f\u0131t\u0131m\u0131 yapacak tam m\u00fckellef kurumlar ile yurt d\u0131\u015f\u0131ndaki merkezine kar aktar\u0131m\u0131 yapacak dar m\u00fckellef kurumlar 22 Aral\u0131k 2024’ten itibaren %10 de\u011fil, %15 kar pay\u0131 stopaj oran\u0131n\u0131 dikkate alacaklard\u0131r. Bununla birlikte, kar pay\u0131n\u0131 elde edecek taraf\u0131n mukim oldu\u011fu \u00fclke ile T\u00fcrkiye aras\u0131ndaki \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131n\u0131n “temett\u00fc” maddesinde %15’ten daha d\u00fc\u015f\u00fck bir oran\u0131n \u00f6ng\u00f6r\u00fclmesi durumunda bu d\u00fc\u015f\u00fck oran\u0131n esas al\u0131naca\u011f\u0131 tabiidir.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Yeni Geli\u015fmeler 22 Aral\u0131k 2024 tarihli Resmi Gazete’de yay\u0131mlanan 9286 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (“Karar“) uyar\u0131nca Gelir Vergisi Kanunu ve Kurumlar […]<\/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-28357","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\nKar Pay\u0131 Stopaj\u0131 Oran\u0131 Art\u0131r\u0131ld\u0131<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler 22 Aral\u0131k 2024 tarihli Resmi Gazete'de yay\u0131mlanan 9286 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ("Karar") uyar\u0131nca Gelir Vergisi Kanunu ve Kurumlar\" \/>\n<meta name=\"robots\" content=\"index, follow, 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