{"id":53,"date":"2020-08-06T10:24:29","date_gmt":"2020-08-06T07:24:29","guid":{"rendered":"http:\/\/themes.muffingroup.com\/be\/employment\/?p=53"},"modified":"2020-09-13T10:20:16","modified_gmt":"2020-09-13T07:20:16","slug":"kiralama-islemlerinden-kaynakli-stopaj-kesinti-oranlarinda-degisiklik-yapildi","status":"publish","type":"post","link":"https:\/\/www.danisdenetim.com.tr\/en\/kiralama-islemlerinden-kaynakli-stopaj-kesinti-oranlarinda-degisiklik-yapildi\/","title":{"rendered":"Kiralama \u0130\u015flemlerinden Kaynakl\u0131 Stopaj Kesinti Oranlar\u0131nda De\u011fi\u015fiklik Yap\u0131ld\u0131"},"content":{"rendered":"<p>Kiralama \u0130\u015flemlerinden Kaynakl\u0131 Stopaj Kesinti Oranlar\u0131nda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Ait 2813 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131<br \/>\n31.07.2020 Tarihli Ve 31202 Say\u0131l\u0131 Resmi Gazetede Yay\u0131mland\u0131.<\/p>\n<p>193 Say\u0131l\u0131 Gelir Vergisi Kanunun 94.maddesinde yer alan tevkifat nispetlerine ili\u015fkin 2009\/14592 say\u0131l\u0131 Bakanlar Kurulu<br \/>\nKarar\u0131n\u0131n 1.maddesinin 1.f\u0131kras\u0131n\u0131n 5 numaral\u0131 bendi ile 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu 15.maddesinde yer alan<br \/>\nvergi kesinti oranlar\u0131na ili\u015fkin 2009\/14594 say\u0131l\u0131 bakanlar kurulu karar\u0131n\u0131n 1.maddesinin 1.f\u0131kras\u0131n\u0131n 2 numaral\u0131<br \/>\nbendinde de\u011fi\u015fiklik yap\u0131larak kiralama \u0130\u015flemlerinden kaynakl\u0131 %20 stopaj kesintisi 31.07.2020 itibari ile uygulanmak<br \/>\n\u00fczere 31.12.2020 tarihine kadar %10 uygulanacakt\u0131r.<\/p>\n<p>Stopaj Kesinti Oran\u0131 %10 Olarak Uygulanacak Kiralama \u0130\u015flemleri;<br \/>\na) Gelir Vergisi Kanunu 70. maddede yaz\u0131l\u0131 mal ve haklar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan \u00f6demelerden,<br \/>\nb) Vak\u0131flar (mazbut vak\u0131flar hari\u00e7) ve derneklere ait gayrimenkullerin kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bunlara yap\u0131lan kira<br \/>\n\u00f6demelerinden,<br \/>\nc) Yabanc\u0131 devletlere, yabanc\u0131 kamu idare ve kurulu\u015flar\u0131 ile uluslararas\u0131 kurulu\u015flara ait diplomatik stat\u00fcs\u00fc bulunmayan<br \/>\ngayrimenkullerin kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bunlara yap\u0131lan kira \u00f6demelerinden,<br \/>\nd) Kooperatiflere ait ta\u015f\u0131nmazlar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bunlara yap\u0131lan kira \u00f6demelerinden.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kiralama \u0130\u015flemlerinden Kaynakl\u0131 Stopaj Kesinti Oranlar\u0131nda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Ait 2813 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 31.07.2020 Tarihli Ve 31202 Say\u0131l\u0131 Resmi Gazetede Yay\u0131mland\u0131. 193 Say\u0131l\u0131 Gelir Vergisi Kanunun<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":61,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.danisdenetim.com.tr\/en\/wp-json\/wp\/v2\/posts\/53"}],"collection":[{"href":"https:\/\/www.danisdenetim.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.danisdenetim.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.danisdenetim.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.danisdenetim.com.tr\/en\/wp-json\/wp\/v2\/comments?post=53"}],"version-history":[{"count":2,"href":"https:\/\/www.danisdenetim.com.tr\/en\/wp-json\/wp\/v2\/posts\/53\/revisions"}],"predecessor-version":[{"id":113,"href":"https:\/\/www.danisdenetim.com.tr\/en\/wp-json\/wp\/v2\/posts\/53\/revisions\/113"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.danisdenetim.com.tr\/en\/wp-json\/wp\/v2\/media\/61"}],"wp:attachment":[{"href":"https:\/\/www.danisdenetim.com.tr\/en\/wp-json\/wp\/v2\/media?parent=53"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.danisdenetim.com.tr\/en\/wp-json\/wp\/v2\/categories?post=53"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.danisdenetim.com.tr\/en\/wp-json\/wp\/v2\/tags?post=53"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}