{"id":814,"date":"2013-02-19T13:13:25","date_gmt":"2013-02-19T11:13:25","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=814"},"modified":"2013-02-19T13:14:09","modified_gmt":"2013-02-19T11:14:09","slug":"kira-geliri-elde-edenler-icin-beyanname-duzenleme-rehberi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/kira-geliri-elde-edenler-icin-beyanname-duzenleme-rehberi\/","title":{"rendered":"Kira Geliri Elde Edenler \u0130\u00e7in Beyanname D\u00fczenleme Rehberi"},"content":{"rendered":"<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan\u00a0kira gelirlerinin vergilendirilmesine ili\u015fkin olarak \u00a0haz\u0131rlanan <strong>\u201cKira Geliri Elde Edenler \u0130\u00e7in Beyanname D\u00fczenleme Rehberi\u201d<\/strong> pdf format\u0131nda\u00a0yay\u0131nlanm\u0131\u015ft\u0131r. Rehberin bas\u0131m ve da\u011f\u0131t\u0131m \u00e7al\u0131\u015fmalar\u0131 devam etmektedir.<\/p>\n<p>2012 y\u0131l\u0131nda kira geliri elde edenlere y\u00f6nelik olarak haz\u0131rlanan rehberde; kira gelirine konu mal ve haklar, kira gelirinde istisna uygulamas\u0131, kira gelirinin tespitinde indirilecek giderler, kira \u00f6demelerinde vergi kesintisi, beyannamenin verilme zaman\u0131 ve yeri, 2012 y\u0131l\u0131 gelirlerine uygulanacak vergi tarifesi ve verginin \u00f6denmesi konular\u0131nda bilgiler sunulmaktad\u0131r. Rehberde ayr\u0131ca, beyannamenin doldurulmas\u0131na ili\u015fkin \u00f6rneklere ve beyannamenin doldurulmas\u0131nda dikkat edilecek hususlara da yer verilmi\u015ftir.<\/p>\n<p><strong><br \/>\nK\u0130RA GEL\u0130R\u0130N\u0130N BEYANI:<\/strong><br \/>\nBeyana tabi geliri sadece gayrimenkul sermaye irad\u0131ndan ibaret olan m\u00fckelleflerden;<br \/>\n&#8211; Bir takvim y\u0131l\u0131 i\u00e7inde elde etti\u011fi konut kira geliri, istisna tutar\u0131n\u0131 (<strong>2012 y\u0131l\u0131 i\u00e7in 3.000 TL<\/strong>) a\u015fanlar,<br \/>\n&#8211; \u0130\u015fyeri kira gelirleri \u00fczerinden vergi kesintisi yap\u0131lanlardan, kira gelirlerinin br\u00fct tutar\u0131 beyanname verme s\u0131n\u0131r\u0131n\u0131 (<strong>2012 y\u0131l\u0131 i\u00e7in 25.000 TL<\/strong>) a\u015fanlar,<br \/>\n(Beyanname verme s\u0131n\u0131r\u0131 olan 25.000 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.)<br \/>\n&#8211; 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 (<strong>2012 y\u0131l\u0131 i\u00e7in 1.290 TL<\/strong>) a\u015fanlar y\u0131ll\u0131k beyanname vereceklerdir.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>BEYANNAMEN\u0130N VER\u0130LME ZAMANI VE YER\u0130:<\/strong><br \/>\nM\u00fckelleflerin, 1 Ocak 2012 \u2013 31 Aral\u0131k 2012 d\u00f6nemine ait beyana\u00a0tabi gayrimenkul sermaye irad\u0131 gelirleri i\u00e7in <strong>2013 y\u0131l\u0131n\u0131n MART ay\u0131n\u0131n \u00a01\u2019inci g\u00fcn\u00fcnden 25 inci g\u00fcn\u00fc<\/strong> ak\u015fam\u0131na kadar beyannamelerini vermeleri \u00a0gerekmektedir.<\/p>\n<p>Beyanname verme s\u00fcresinin son g\u00fcn\u00fcn\u00fcn resmi tatil g\u00fcn\u00fcne rastlamas\u0131 \u00a0halinde, tatilden sonraki ilk i\u015f g\u00fcn\u00fcn\u00fcn tatil saatine kadar beyanname\u00a0verilebilir.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>VERG\u0130N\u0130N \u00d6DENMES\u0130:<\/strong><br \/>\nBeyanname \u00fczerinden hesaplanan gelir vergisi MART ve TEMMUZ\u00a0aylar\u0131nda olmak \u00fczere iki e\u015fit taksitte \u00f6denir. Hesaplanan vergi;<\/p>\n<p>&#8211; M\u00fckellefin ba\u011fl\u0131 bulundu\u011fu vergi dairesine,<br \/>\n&#8211; Ba\u011fl\u0131 olunan vergi dairesindeki hesab\u0131n bildirilmesi \u015fart\u0131yla di\u011fer vergi \u00a0dairelerine,<br \/>\n&#8211; Tahsile yetkili banka \u015fubelerine \u00f6denebilir.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.gib.gov.tr\/fileadmin\/beyannamerehberi\/2013kirageliri.pdf\" target=\"_blank\"><strong>Kira Geliri Elde Edenler \u0130\u00e7in Beyanname D\u00fczenleme Rehberi<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan\u00a0kira gelirlerinin vergilendirilmesine ili\u015fkin olarak \u00a0haz\u0131rlanan \u201cKira Geliri Elde Edenler \u0130\u00e7in Beyanname D\u00fczenleme Rehberi\u201d pdf format\u0131nda\u00a0yay\u0131nlanm\u0131\u015ft\u0131r. Rehberin bas\u0131m ve da\u011f\u0131t\u0131m \u00e7al\u0131\u015fmalar\u0131 devam etmektedir. 2012 y\u0131l\u0131nda kira geliri elde edenlere y\u00f6nelik olarak haz\u0131rlanan rehberde; kira gelirine konu mal ve haklar, kira gelirinde istisna uygulamas\u0131, kira gelirinin tespitinde indirilecek giderler, kira \u00f6demelerinde vergi kesintisi, &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,353],"tags":[23,159,365,410,411,253,412,111],"class_list":["post-814","post","type-post","status-publish","format-standard","","category-genel","category-gib-2","tag-23","tag-beyan","tag-beyanname","tag-geliri","tag-istisna","tag-kira","tag-verilme","tag-zaman"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kira Geliri Elde Edenler \u0130\u00e7in Beyanname D\u00fczenleme Rehberi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/kira-geliri-elde-edenler-icin-beyanname-duzenleme-rehberi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kira Geliri Elde Edenler \u0130\u00e7in Beyanname D\u00fczenleme Rehberi\" \/>\n<meta property=\"og:description\" content=\"Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan\u00a0kira gelirlerinin vergilendirilmesine ili\u015fkin olarak \u00a0haz\u0131rlanan \u201cKira Geliri Elde Edenler \u0130\u00e7in Beyanname D\u00fczenleme Rehberi\u201d pdf format\u0131nda\u00a0yay\u0131nlanm\u0131\u015ft\u0131r. 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