{"id":1111,"date":"2014-02-22T13:42:51","date_gmt":"2014-02-22T11:42:51","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=1111"},"modified":"2014-04-15T22:55:59","modified_gmt":"2014-04-15T19:55:59","slug":"dar-mukellefler-icin-kira-geliri-rehberi","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/blog\/dar-mukellefler-icin-kira-geliri-rehberi\/","title":{"rendered":"Dar M\u00fckellefler \u0130\u00e7in Kira Geliri Rehberi"},"content":{"rendered":"<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Dar M\u00fckellefler (T\u00fcrkiye&#8217;de Yerle\u015fmi\u015f Olmayan Yabanc\u0131 \u00dclke Vatanda\u015flar\u0131 ile Yurtd\u0131\u015f\u0131nda Yerle\u015fik T\u00fcrk Vatanda\u015flar\u0131) \u0130\u00e7in Kira Geliri Rehberi Yay\u0131nland\u0131.<\/p>\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca\u00a0haz\u0131rlanan <strong>&#8220;Dar M\u00fckellefler (T\u00fcrkiye&#8217;de Yerle\u015fmi\u015f Olmayan Yabanc\u0131 \u00dclke Vatanda\u015flar\u0131 ile Yurtd\u0131\u015f\u0131nda Yerle\u015fik T\u00fcrk Vatanda\u015flar\u0131) \u0130\u00e7in Kira Geliri Rehberi&#8221;\u00a0<\/strong>\u00a0yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n<p>2013 Y\u0131l\u0131nda kira geliri elde eden dar m\u00fckelleflere y\u00f6nelik olarak haz\u0131rlanan Rehberde;<\/p>\n<p>&#8211;\u00a0Kira gelirine konu mal ve haklar,<br \/>\n&#8211;\u00a0Kira gelirinde istisna uygulamas\u0131,<br \/>\n&#8211;\u00a0Kira gelirinin tespitinde indirilecek giderler,<br \/>\n&#8211;\u00a0Kira \u00f6demelerinde vergi kesintisi,<br \/>\n&#8211;\u00a0Beyannamenin verilme zaman\u0131 ve yeri,<br \/>\n&#8211;\u00a02013 y\u0131l\u0131 gelirlerine uygulanacak vergi tarifesi,<br \/>\n&#8211;\u00a0Verginin \u00f6denmesi,<br \/>\n&#8211;\u00a0\u00d6nceden Haz\u0131rlanm\u0131\u015f Kira Beyanname Sistemi ile Beyannamenin verilmesi,<br \/>\n&#8211; \u00c7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131 y\u00f6n\u00fcnden gayrimenkul kira gelirleri,<\/p>\n<p>konular\u0131nda bilgiler yer almaktad\u0131r. Rehberde ayr\u0131ca, kira gelirinin beyan\u0131na ili\u015fkin \u00f6rneklere ve beyannamenin doldurulmas\u0131nda dikkat edilecek hususlara yer verilmi\u015ftir.<\/p>\n<p>M\u00fckelleflerin, <strong>1 Ocak 2013 \u2013 31 Aral\u0131k 2013<\/strong> d\u00f6nemine ait beyana tabi \u00a0gayrimenkul sermaye irad\u0131 gelirleri i\u00e7in<strong> 1 MART &#8211; 25 MART 2014<\/strong> tarihleri aras\u0131nda \u00a0beyannamelerini vermeleri gerekmektedir.<\/p>\n<p><a href=\"http:\/\/www.gib.gov.tr\/fileadmin\/beyannamerehberi\/2014darmukellefkira.pdf\" target=\"_blank\"><strong>Dar M\u00fckellefler \u0130\u00e7in Kira Geliri Rehberi<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca haz\u0131rlanan &#8220;Dar M\u00fckellefler (T\u00fcrkiye&#8217;de Yerle\u015fmi\u015f Olmayan Yabanc\u0131 \u00dclke Vatanda\u015flar\u0131 ile Yurtd\u0131\u015f\u0131nda Yerle\u015fik T\u00fcrk Vatanda\u015flar\u0131) \u0130\u00e7in Kira Geliri Rehberi&#8221;  yay\u0131nlanm\u0131\u015ft\u0131r. <\/p>\n<p>2013 Y\u0131l\u0131nda kira geliri elde eden dar m\u00fckelleflere y\u00f6nelik olarak haz\u0131rlanan Rehberde;<\/p>\n<p>&#8211; Kira gelirine konu mal ve haklar,<br \/>\n&#8211; Kira gelirinde istisna uygulamas\u0131, <\/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":[16,209,278,119,150,274,139,152,279,35],"class_list":["post-1111","post","type-post","status-publish","format-standard","","category-genel","tag-16","tag-209","tag-dar","tag-gelir","tag-istisna","tag-kira","tag-mukellef","tag-ne-zaman","tag-rehber","tag-vergi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dar M\u00fckellefler \u0130\u00e7in Kira Geliri 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\/blog\/dar-mukellefler-icin-kira-geliri-rehberi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dar M\u00fckellefler \u0130\u00e7in Kira Geliri Rehberi\" \/>\n<meta property=\"og:description\" content=\"Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca haz\u0131rlanan &quot;Dar M\u00fckellefler (T\u00fcrkiye&#039;de Yerle\u015fmi\u015f Olmayan Yabanc\u0131 \u00dclke Vatanda\u015flar\u0131 ile Yurtd\u0131\u015f\u0131nda Yerle\u015fik T\u00fcrk Vatanda\u015flar\u0131) \u0130\u00e7in Kira Geliri Rehberi&quot; 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