{"id":5557,"date":"2025-12-22T12:23:39","date_gmt":"2025-12-22T09:23:39","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5557"},"modified":"2025-12-22T12:23:39","modified_gmt":"2025-12-22T09:23:39","slug":"193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-hakkinda-karar-karar-sayisi-10706","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5557","title":{"rendered":"193 Say\u0131l\u0131 Gelir\u2008Vergisi Kanununun Ge\u00e7ici 67 nci Maddesinde Yer Alan Tevkifat\u2008Oranlar\u0131 Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 10706)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13032\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>19 Aral&#305;k 2025 Tarihli Resmi Gazete Say&#305;: 33112 Cumhurba&#351;kan&#305; Karar&#305; Karar Say&#305;s&#305;: 10706 193 say&#305;l&#305; Gelir Vergisi Kanununun ge&#231;ici 67 nci maddesinde y&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>193 Say&#305;l&#305; Gelir\u2008Vergisi Kanununun Ge&#231;ici 67 nci Maddesinde Yer Alan Tevkifat\u2008Oranlar&#305; Hakk&#305;nda Karar (Karar Say&#305;s&#305;: 10706)<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-12-19T07:52:09+03:00\">19 Aral&#305;k 2025 <\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"wpb-content-wrapper\">\n<p>19 Aral&#305;k 2025 Tarihli Resmi Gazete<\/p>\n<p>Say&#305;: 33112<\/p>\n<p>Cumhurba&#351;kan&#305; Karar&#305;<\/p>\n<p>Karar Say&#305;s&#305;: 10706<\/p>\n<p><strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/gelir-vergisi-kanunu-gvk-193-sayili-kanun\/\">193 say&#305;l&#305; Gelir Vergisi Kanununun<\/a><\/strong>\u00a0ge&#231;ici 67 nci maddesinde yer alan tevkifat oranlar&#305; hakk&#305;ndaki ekli Karar&#305;n y&#252;r&#252;rl&#252;&#287;e konulmas&#305;na,\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/gelir-vergisi-kanunu-gvk-193-sayili-kanun\/\">193 say&#305;l&#305; Kanunun<\/a><\/strong>\u00a0mezk\u00fbr maddesi gere&#287;ince karar verilmi&#351;tir.<\/p>\n<p>18 Aral&#305;k 2025<\/p>\n<p>Recep Tayyip ERDO&#286;AN<\/p>\n<p>CUMHURBA&#350;KANI<\/p>\n<p>18\/12\/2025 TAR&#304;HL&#304; VE 10706 SAYILI CUMHURBA&#350;KANI KARARININ EK&#304; KARAR<\/p>\n<div>\u00a0<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\"><strong>&#214;ZET<\/strong>:<\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-round vc_color-success vc_do_message\">\n<p>Kamu bor&#231;lanma ara&#231;lar&#305;na ili&#351;kin vergisel d&#252;zenlemede s&#252;re uzat&#305;m&#305;na gidildi. Buna g&#246;re\u00a0<strong data-start=\"1064\" data-end=\"1171\">Devlet tahvili ve Hazine bonolar&#305; ile varl&#305;k kiralama &#351;irketlerince ihra&#231; edilen kira sertifikalar&#305;ndan<\/strong>\u00a0elde edilen gelir ve kazan&#231;lara y&#246;nelik uygulamada yer alan s&#252;re\u00a0<strong data-start=\"1237\" data-end=\"1277\">31\/12\/2025\u2019ten 30\/6\/2026\u2019ya uzat&#305;ld&#305;<\/strong>. D&#252;zenleme,\u00a0<strong data-start=\"1290\" data-end=\"1337\">1\/1\/2026 tarihinden itibaren iktisap edilen<\/strong>\u00a0k&#305;ymetler i&#231;in uygulanacak.<\/p>\n<p><strong>1. S&#252;re 30 Haziran 2026\u2019ya Uzat&#305;ld&#305;<\/strong><\/p>\n<ul>\n<li>22\/7\/2006 tarihli ve\u00a0<strong>2006\/10731 say&#305;l&#305; Bakanlar Kurulu Karar&#305;<\/strong>\u00a0eki Karar&#305;n<\/li>\n<li><strong>Ge&#231;ici 4. maddesinde yer alan s&#252;re<\/strong>,<\/li>\n<\/ul>\n<p><strong>\u2014 31\/12\/2025<\/strong>\u00a0iken<br \/>\n<strong>\u2014 30\/6\/2026<\/strong>\u00a0tarihine\u00a0<strong>uzat&#305;lm&#305;&#351;t&#305;r<\/strong>.<\/p>\n<p>B&#246;ylece, s&#246;z konusu vergi avantaj&#305;\u00a0<strong>6 ay daha devam edecektir<\/strong>.<\/p>\n<p><strong>2. Hangi Gelir ve Kazan&#231;lara Uygulanacak?<\/strong><\/p>\n<p>Bu d&#252;zenleme;<\/p>\n<ul>\n<li><strong>1\/1\/2026 tarihinden itibaren iktisap edilen<\/strong>\n<ul>\n<li>Devlet tahvilleri,<\/li>\n<li>Hazine bonolar&#305;,<\/li>\n<li>4749 say&#305;l&#305; Kanun kapsam&#305;nda kurulan\u00a0<strong>varl&#305;k kiralama &#351;irketleri taraf&#305;ndan ihra&#231; edilen kira sertifikalar&#305;ndan<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>elde edilen\u00a0<strong>gelir ve kazan&#231;lar<\/strong>\u00a0i&#231;in uygulanacakt&#305;r.<\/p>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<p><strong>MADDE 1-<\/strong>\u00a022\/7\/2006 tarihli ve\u00a0<strong><a href=\"https:\/\/alomaliye.com\/2006\/07\/23\/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesi-ve-5520-sayili-kurumlar-vergisi-kanununun-15-inci-ve-30-uncu-maddelerinde-yer-alan-bazi-tevkifat-nispetlerinin-yeniden-belirlenmesi-bkk-200\/\">2006\/10731 say&#305;l&#305; Bakanlar Kurulu Karar&#305;n&#305;n<\/a><\/strong>\u00a0eki Karar&#305;n ge&#231;ici 4 &#252;nc&#252; maddesinde yer alan \u201c31\/12\/2025\u201d ibaresi \u201c30\/6\/2026\u201d &#351;eklinde de&#287;i&#351;tirilmi&#351;tir.<\/p>\n<p><strong>MADDE 2<\/strong>\u2013 Bu Karar 1\/1\/2026 tarihinden itibaren iktisap edilen; Devlet tahvili ve Hazine bonolar&#305; ile\u00a0<strong><a href=\"https:\/\/alomaliye.com\/2002\/04\/09\/kamu-finansmani-ve-borc-yonetiminin-duzenlenmesi-hakkinda-kanun-4749-sayili-kanun\/\">4749 say&#305;l&#305; Kamu Finansman&#305; ve Bor&#231; Y&#246;netiminin D&#252;zenlenmesi Hakk&#305;nda Kanun<\/a><\/strong>\u00a0uyar&#305;nca kurulan varl&#305;k kiralama &#351;irketleri taraf&#305;ndan ihra&#231; edilen kira sertifikalar&#305;ndan elde edilen gelir ve kazan&#231;lara uygulanmak &#252;zere yay&#305;m&#305; tarihinde y&#252;r&#252;rl&#252;&#287;e girer.<\/p>\n<p><strong>MADDE 3-<\/strong>\u00a0Bu Karar h&#252;k&#252;mlerini Hazine ve Maliye Bakan&#305; y&#252;r&#252;t&#252;r.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>19 Aral&#305;k 2025 Tarihli Resmi Gazete Say&#305;: 33112 Cumhurba&#351;kan&#305; Karar&#305; Karar Say&#305;s&#305;: 10706 193 say&#305;l&#305; Gelir Vergisi Kanununun ge&#231;ici 67 nci maddesinde y&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5557","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5557","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5557"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5557\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5557"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}