{"id":46598,"date":"2025-06-08T15:48:05","date_gmt":"2025-06-08T15:48:05","guid":{"rendered":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/2025\/06\/08\/temettu-beyan-sinirini-asarak-gelirini-beyan-etmeyenler-tek-tek-tespit-edildi\/"},"modified":"2025-06-08T15:48:05","modified_gmt":"2025-06-08T15:48:05","slug":"temettu-beyan-sinirini-asarak-gelirini-beyan-etmeyenler-tek-tek-tespit-edildi","status":"publish","type":"post","link":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/2025\/06\/08\/temettu-beyan-sinirini-asarak-gelirini-beyan-etmeyenler-tek-tek-tespit-edildi\/","title":{"rendered":"Temett\u00fc beyan s\u0131n\u0131r\u0131n\u0131 a\u015farak gelirini beyan etmeyenler tek tek tespit edildi"},"content":{"rendered":"<p>Halka a\u00e7\u0131k \u015firket ortaklar\u0131n\u0131n, bir takvim y\u0131l\u0131 i\u00e7erisinde elde ettikleri temett\u00fc gelirlerinin, belirlenen s\u0131n\u0131r\u0131 a\u015fmas\u0131 durumunda beyanname vererek gelir vergisi \u00f6demeleri gerekiyor. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B), halka a\u00e7\u0131k \u015firketlerden elde edilen temett\u00fc gelirlerine ili\u015fkin geni\u015f \u00e7apl\u0131 bir denetim \u00e7al\u0131\u015fmas\u0131 yapt\u0131. \u0130\u015fte detaylar\u2026<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"576\" src=\"https:\/\/rotaborsa.com\/wp-content\/uploads\/2025\/05\/borsa-22-1024x576.jpg\" alt=\"| Rota Borsa\" class=\"wp-image-321179\" title=\"| Rota Borsa\" \/><\/figure>\n<h2 class=\"wp-block-heading\">Temett\u00fc beyan s\u0131n\u0131r\u0131 2025<\/h2>\n<p>2025 y\u0131l\u0131nda halka a\u00e7\u0131k \u015firketlere ortak olarak,\u00a0<strong>br\u00fct 660.000 TL<\/strong> ve \u00fczerinde temett\u00fc geliri elde eden yat\u0131r\u0131mc\u0131lar\u0131n, beyanname verme zorunlulu\u011fu bulunuyor. 2025 y\u0131l\u0131nda temett\u00fc i\u00e7in uygulanan  stopaja g\u00f6re beyan s\u0131n\u0131r\u0131 i\u00e7in net temett\u00fc tutar\u0131 561.000 TL olarak belirlendi. Al\u0131nan bilgiye g\u00f6re Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B), 2022, 2023 ve 2024 y\u0131llar\u0131n\u0131 kapsayan \u00e7al\u0131\u015fmada, halka a\u00e7\u0131k \u015firketler taraf\u0131ndan yap\u0131lan kar pay\u0131 \u00f6demelerini inceledi. Yap\u0131lan \u00e7al\u0131\u015fmada, s\u00f6z konusu \u00f6demelere ili\u015fkin daha \u00f6nce ger\u00e7ekle\u015ftirilen gelir vergisi kesintileri dikkate al\u0131narak br\u00fct kar pay\u0131 tutarlar\u0131 belirlendi. Gelir Vergisi Kanunu uyar\u0131nca ger\u00e7ek ki\u015filerin elde etti\u011fi kar paylar\u0131n\u0131n yar\u0131s\u0131n\u0131n gelir vergisinden istisna olmas\u0131 nedeniyle bu istisna uyguland\u0131ktan sonra kalan gelirlerin y\u0131ll\u0131k beyan s\u0131n\u0131rlar\u0131n\u0131 a\u015f\u0131p a\u015fmad\u0131\u011f\u0131 kontrol edildi. Kontrol sonucunda, 2022, 2023 ve 2024 y\u0131llar\u0131nda gelir vergisinden istisna edilen tutar sonras\u0131nda kalan kar pay\u0131 gelirleri beyan s\u0131n\u0131r\u0131n\u0131 a\u015fmas\u0131na ra\u011fmen y\u0131ll\u0131k gelir vergisi beyannamesi vermeyen 1725 ki\u015fi tespit edildi.<\/p>\n<p>Bu ki\u015filerce 3,6 milyar liral\u0131k kar pay\u0131n\u0131n beyan edilmedi\u011fi ve buna ba\u011fl\u0131 olarak da yakla\u015f\u0131k 200 milyon liral\u0131k verginin \u00f6denmedi\u011fi belirlendi. Halka a\u00e7\u0131k \u015firketlerden beyan s\u0131n\u0131r\u0131n\u0131n \u00fczerinde hisse senedi kar pay\u0131 elde etmesine ra\u011fmen gelir vergisi beyannamesi vermeyen ki\u015filer ilgili vergi dairelerine bildirildi. Hazine ve Maliye Bakan\u0131 Mehmet \u015eim\u015fek de konuya ili\u015fkin sosyal medya hesab\u0131 \u00fczerinden yapt\u0131\u011f\u0131 a\u00e7\u0131klamada \u201cTemett\u00fc geliri elde edenlere y\u00f6nelik kapsaml\u0131 denetimler yap\u0131yoruz. Hedefimiz, g\u00f6n\u00fcll\u00fc uyumu art\u0131rmak ve vergi sistemimizi daha adil, \u015feffaf ve s\u00fcrd\u00fcr\u00fclebilir hale getirmek.\u201d ifadelerini kulland\u0131.<\/p>\n<div class=\"kanews-banner kanews-banner-single\">\n<div style=\"min-height:280px\" data-empower-zone=\"159899\" class=\"empower-ad\"><\/div>\n<\/div>\n<h2 class=\"wp-block-heading\">Temett\u00fc beyan\u0131 nas\u0131l yap\u0131l\u0131r<\/h2>\n<p>Temett\u00fc geliri elde ederek, belirlenen s\u0131n\u0131r\u0131n \u00fczerinde kar pay\u0131 elde eden yat\u0131r\u0131mc\u0131lar, e-Devlet \u00fczerinden \u201cHazir Beyan\u201d sistemini kullanarak beyannamelerini verebilirler. \u0130lgili b\u00f6l\u00fcmde (menkul sermaye iratlar\u0131) gayri safi irat olarak; toplam br\u00fct temett\u00fc tutar\u0131, sonra istisna tutar\u0131 olarak br\u00fct temett\u00fcn\u00fcn yar\u0131s\u0131 ve kesilen GV olarak da net-br\u00fct fark\u0131 (\u015firket\u00e7e yap\u0131lan stopaj) yaz\u0131lmal\u0131d\u0131r. <\/p>\n<p>Bu y\u0131l i\u00e7inde (2025) tahsil edilecek temett\u00fc gelirlerinde de 2025 y\u0131l\u0131 beyan haddi 330.000 TL oldu\u011fundan (330.000 *2=) br\u00fct 660.000 TL\u2019den ( stopaja g\u00f6re net temett\u00fc tutar\u0131 561.000 TL) daha fazla temett\u00fc geliri elde edilmedi\u011fi s\u00fcrece y\u0131ll\u0131k beyan zorunlulu\u011fu bulunmamaktad\u0131r. Yukar\u0131da da belirtti\u011fimiz gibi beyan konusu 330.000 TL\u2019l\u0131k haddin hesab\u0131nda di\u011fer gelir unsurlar\u0131na da bakmak gerekir. \u00dccret hari\u00e7 tutulmak \u00fczere; kira geliri, serbest meslek kazanc\u0131, eurobond geliri gibi gelirler varsa bunlar da hesaplamaya dahil edilmelidir.<\/p>\n<h2 class=\"wp-block-heading\">2025 y\u0131l\u0131 temett\u00fc geliri beyan\u0131 \u00f6rnek<\/h2>\n<p>2025 y\u0131l\u0131nda bir Anonim \u015eirketten 1 milyon TL net k\u00e2r pay\u0131 tahsil eden ki\u015fi a\u015fa\u011f\u0131daki \u00f6rnekten g\u00f6r\u00fclece\u011fi \u00fczere verece\u011fi y\u0131ll\u0131k Gelir Vergisi beyannamesi ile 58.823 TL Gelir Vergisi \u00f6demi\u015f olacakt\u0131r.<\/p>\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/vergialgi.com\/assets\/images\/2025\/temettu-kar-payi-gelirinde-vergi-durumu-2025.jpg\" alt=\"Temett\u00fc (k\u00e2r pay\u0131) gelirinde vergi durumu (2025)\" title=\"| Rota Borsa\"><\/figure>\n<p>G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere y\u0131ll\u0131k beyanda matrah olarak br\u00fct temett\u00fc tutar\u0131n\u0131n P\u2019si beyana konu olmakta ve bu tutar \u00fczerinden hesaplanan vergiden de \u015firket\u00e7e yap\u0131lan  oran\u0131ndaki stopaj tutar\u0131 mahsup edilmektedir.<\/p>\n<p>Bizi WhatsApp Kanal\u0131m\u0131z \u00fczerinden de takip edebilirsiniz. WhatsApp kanal\u0131 linki:\u00a0<a href=\"https:\/\/whatsapp.com\/channel\/0029Vb6J7JQ6GcG8uLrIR81x\" target=\"_blank\" rel=\"noreferrer noopener\"><mark><mark style=\"background-color:#ffffff;color:#01b673\" class=\"has-inline-color\">https:\/\/whatsapp.com\/channel\/0029Vb6J7JQ6GcG8uLrIR81x<\/mark><\/mark><\/a><\/p>\n<p>Bizi Telegram \u00dczerinden de takip edebilirsiniz. Telegram kanal\u0131 linki:\u00a0<a href=\"https:\/\/t.me\/rotaborsa_halkaarz\" target=\"_blank\" rel=\"noreferrer noopener\"><mark><mark style=\"background-color:#ffffff\" class=\"has-inline-color has-vivid-red-color\">https:\/\/t.me\/rotaborsa_halkaarz<\/mark><\/mark><\/a><\/p>\n<p>Kaynak: AA, Vergialgi.com (Mehmet B\u0130NG\u00d6L)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Halka a\u00e7\u0131k \u015firket ortaklar\u0131n\u0131n, bir takvim y\u0131l\u0131 i\u00e7erisinde elde ettikleri temett\u00fc gelirlerinin, belirlenen s\u0131n\u0131r\u0131 a\u015fmas\u0131 durumunda beyanname vererek gelir vergisi \u00f6demeleri gerekiyor. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B), halka a\u00e7\u0131k \u015firketlerden elde edilen temett\u00fc gelirlerine ili\u015fkin geni\u015f \u00e7apl\u0131 bir denetim \u00e7al\u0131\u015fmas\u0131 yapt\u0131. \u0130\u015fte detaylar\u2026 Temett\u00fc beyan s\u0131n\u0131r\u0131 2025 2025 y\u0131l\u0131nda halka a\u00e7\u0131k \u015firketlere ortak olarak,\u00a0br\u00fct 660.000 TL [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":46599,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-46598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-borsa-haberleri"],"_links":{"self":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/46598","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=46598"}],"version-history":[{"count":0,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/46598\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/46599"}],"wp:attachment":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=46598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=46598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=46598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}