{"id":1113,"date":"2014-02-22T13:58:01","date_gmt":"2014-02-22T11:58:01","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=1113"},"modified":"2014-05-04T16:25:40","modified_gmt":"2014-05-04T13:25:40","slug":"onceden-hazirlanmis-kira-beyanname-sistemi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/blog\/onceden-hazirlanmis-kira-beyanname-sistemi\/","title":{"rendered":"\u00d6nceden Haz\u0131rlanm\u0131\u015f Kira Beyanname Sistemi Nedir?"},"content":{"rendered":"

\u00d6nceden Haz\u0131rlanm\u0131\u015f Kira Beyanname Sistemi Nedir?<\/strong><\/p>\n

\u00d6nceden Haz\u0131rlanm\u0131\u015f Kira Beyanname Sistemi; kira geliri elde eden\u00a0m\u00fckelleflerin MERN\u0130S, banka, PTT, sigorta \u015firketleri, tapu gibi kurum ve kurulu\u015flardan Ba\u015fkanl\u0131\u011f\u0131m\u0131z veri taban\u0131na aktar\u0131lan bilgileri kullan\u0131larak, beyannamelerin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan \u00f6nceden haz\u0131rland\u0131\u011f\u0131 ve internet ortam\u0131nda m\u00fckelleflerin onay\u0131na sunuldu\u011fu bir sistemdir.<\/p>\n

Sistemden sadece kira geliri elde edenler faydalanabilmektedir. Sisteme;<\/p>\n

– \u0130nternet Vergi Dairesi \u015fifresi kullan\u0131larak, (\u015eifre yoksa, herhangi bir vergi dairesine kimlikle ba\u015fvurularak \u00fccretsiz olarak al\u0131nabilir.) veya<\/p>\n

– Ki\u015fiye \u00f6zel haz\u0131rlanm\u0131\u015f g\u00fcvenlik sorular\u0131 cevaplanarak giri\u015f yap\u0131labilir.<\/p>\n

Kira geliri y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunmayanlar da bu sistemden yararlanabilmektedir. Bu bak\u0131mdan, vergi dairesinde m\u00fckellefiyet kayd\u0131 bulunmad\u0131\u011f\u0131nda, internet vergi dairesinde haz\u0131rlanan kira beyannamesi elektronik ortamda onayland\u0131\u011f\u0131 anda, \u015fah\u0131s ad\u0131na vergi dairesinde m\u00fckellefiyet tesisi ve vergi tahakkuku i\u015flemleri otomatik olarak ger\u00e7ekle\u015ftirilmektedir. Onaylanan kira beyan\u0131na ili\u015fkin \u00f6demeler anla\u015fmal\u0131 bankalardan veya t\u00fcm vergi dairelerinden yap\u0131labilir. Ayr\u0131ca internet bankac\u0131l\u0131\u011f\u0131 kullan\u0131larak da vergi borcu \u00f6denebilir.<\/p>\n

Sistemi kullanma zorunlulu\u011fu bulunmamaktad\u0131r. Beyannameler vergi\u00a0dairesine gidilerek elden veya internet ortam\u0131nda (E-Beyanname D\u00fczenleme Program\u0131) da verilebilir.<\/p>\n


\nNe Zaman Beyanname Verilir:<\/strong><\/p>\n

M\u00fckelleflerin, 1 Ocak 2013 \u2013 31 Aral\u0131k 2013 d\u00f6nemine ait beyana tabi gayrimenkul sermaye irad\u0131 gelirleri i\u00e7in 1 MART – 25 MART 2014<\/strong> tarihleri aras\u0131nda beyannamelerini vermeleri gerekmektedir.<\/p>\n

Beyanname verme s\u00fcresinin son g\u00fcn\u00fcn\u00fcn resmi tatil g\u00fcn\u00fcne rastlamas\u0131 halinde, tatilden sonraki ilk i\u015f g\u00fcn\u00fcn\u00fcn tatil saatine kadar beyanname verilebilir.<\/p>\n


\nKira Geliri Beyan\u0131 Yapmak Zorunda Olanlar:\u00a0<\/strong><\/p>\n

Beyana tabi geliri sadece gayrimenkul sermaye irad\u0131ndan ibaret olan \u00a0m\u00fckelleflerden;
\n– Bir takvim y\u0131l\u0131 i\u00e7inde elde etti\u011fi konut kira geliri, istisna tutar\u0131n\u0131 (2013 y\u0131l\u0131 i\u00e7in 3.200 TL) a\u015fanlar,<\/p>\n

– \u0130\u015fyeri kira gelirleri \u00fczerinden vergi kesintisi yap\u0131lanlardan, kira gelirlerinin br\u00fct tutar\u0131 beyanname verme s\u0131n\u0131r\u0131n\u0131 (2013 y\u0131l\u0131 i\u00e7in 26.000 TL) a\u015fanlar,
\n(Beyanname verme s\u0131n\u0131r\u0131 olan 26.000 TL\u2019nin a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131n\u0131n tespitinde, gelir vergisi kesintisine tabi br\u00fct kira gelirleri ile konut kira gelirinin gelir vergisinden istisna edilen tutar\u0131 a\u015fan k\u0131sm\u0131 birlikte dikkate al\u0131nacakt\u0131r.)<\/p>\n

– Bir takvim y\u0131l\u0131 i\u00e7inde mal ve haklar\u0131n kiralanmas\u0131ndan elde edilen gelirlerden kesinti ve istisna uygulamas\u0131na konu olmayan ve tutar\u0131 beyanname verme s\u0131n\u0131r\u0131n\u0131 (2013 y\u0131l\u0131 i\u00e7in 1.390 TL) a\u015fanlar\u00a0y\u0131ll\u0131k beyanname vereceklerdir.<\/strong><\/p>\n


\n<\/strong>Verginin \u00d6denmesi:<\/strong><\/p>\n

Beyanname \u00fczerinden hesaplanan gelir vergisi MART<\/strong> ve TEMMUZ<\/strong> aylar\u0131nda olmak \u00fczere iki e\u015fit taksitte \u00f6denir.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00d6nceden Haz\u0131rlanm\u0131\u015f Kira Beyanname Sistemi; kira geliri elde eden m\u00fckelleflerin MERN\u0130S, banka, PTT, sigorta \u015firketleri, tapu gibi kurum ve kurulu\u015flardan Ba\u015fkanl\u0131\u011f\u0131m\u0131z veri taban\u0131na aktar\u0131lan bilgileri kullan\u0131larak, beyannamelerin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan \u00f6nceden haz\u0131rland\u0131\u011f\u0131 ve internet ortam\u0131nda m\u00fckelleflerin onay\u0131na sunuldu\u011fu bir sistemdir.<\/p>\n

Sistemden sadece kira geliri elde edenler faydalanabilmektedir.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[149,117,277,152,280],"class_list":["post-1113","post","type-post","status-publish","format-standard","","category-genel","tag-beyanname","tag-kimler","tag-kira-geliri","tag-ne-zaman","tag-onceden-hazirlanmis"],"yoast_head":"\n\u00d6nceden Haz\u0131rlanm\u0131\u015f Kira Beyanname Sistemi Nedir?<\/title>\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.muhasebedersleri.com\/blog\/onceden-hazirlanmis-kira-beyanname-sistemi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00d6nceden Haz\u0131rlanm\u0131\u015f Kira Beyanname Sistemi Nedir?\" \/>\n<meta property=\"og:description\" content=\"\u00d6nceden Haz\u0131rlanm\u0131\u015f Kira Beyanname Sistemi; kira geliri elde eden m\u00fckelleflerin MERN\u0130S, banka, PTT, sigorta \u015firketleri, tapu gibi kurum ve kurulu\u015flardan Ba\u015fkanl\u0131\u011f\u0131m\u0131z veri taban\u0131na aktar\u0131lan bilgileri kullan\u0131larak, beyannamelerin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan \u00f6nceden haz\u0131rland\u0131\u011f\u0131 ve internet ortam\u0131nda m\u00fckelleflerin onay\u0131na sunuldu\u011fu bir sistemdir. 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