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SĐRKÜLER Đstanbul, 26.02.2014 Sayı: 2014/043 Ref:4/043 Konu: DAR MÜKELLEFLER (TÜRK ĐYE'DE YERLE ŞMĐŞ OLMAYAN YABANCI ÜLKE VATANDA ŞLARI ĐLE YURTDI ŞINDA YERLE ŞĐK TÜRK VATANDA ŞLARI) ĐÇĐN KĐRA GEL ĐRĐ REHBERĐ YAYINLANMI ŞTIR

Gelir Đdaresi Başkanlığı’nca hazırlanan "Dar Mükellefler (Türkiye'de Yerleşmiş Olmayan Yabancı Ülke Vatandaşları ile Yurtdışında Yerleşik Türk Vatandaşları) Đçin Kira Geliri Rehberi" Başkanlığın internet sayfasında yayınlanmıştır. 2013 yılında kira geliri elde eden dar mükelleflere yönelik olarak hazırlanan rehberde; 1. Kira Geliri 2. Kira Gelirine Konu Mal Ve Haklar 3. Kira Gelirinin Elde Edilmesi 4. Kira Bedelinin Hiç Olmaması Veya Düşük Olması 5. Kira Gelirlerinde Đstisna Uygulaması 6. Kira Gelirinin Tespitinde Đndirilecek Giderler 7. Zarar Doğması Hali 8. Kira Ödemelerinde Vergi Kesintisi 9. Kira Gelirinin Beyanı 10. Yıllık Beyannameye Dahil Edilen Gelirlerden Yapılacak Đndirimler 11. Beyannamenin Verilme Zamanı Ve Yeri 12. Önceden Hazırlanmış Kira Beyanname Sistemi 13. Kira Geliri Elde Edildiği Halde Beyanname Verilmemesi Veya Eksik Beyan Edilmesi 14. 2013 Yılı Gelirlerine Uygulanacak Vergi Tarifesi 15. Verginin Ödenmesi 16. Çifte Vergilendirmeyi Önleme Anlaşmaları Yönünden Gayrimenkul Kira Gelirleri 17. Kira Gelirlerinin Beyanına Đlişkin Örnekler 18. Beyannamenin Doldurulmasında Dikkat Edilecek Hususlar Yer almaktadır. Rehberde ayrıca, kira gelirinin beyanına ilişkin örneklere ve beyannamenin doldurulmasında dikkat edilecek hususlara yer verilmiştir.

Saygılarımızla,

DENGE ĐSTANBUL YEM ĐNLĐ MALĐ MÜŞAVĐRLĐK A.Ş.

2

EK: Dar Mükellefler (Türkiye'de Yerleşmiş Olmayan Yabancı Ülke Vatandaşları ile Yurtdışında Yerleşik Türk Vatandaşları) Đçin Kira Geliri Rehberi (*) Sirkülerlerimizde yer verilen açıklamalar sadece bilgilendirme amaçlıdır. Tereddüt edilen hususlarda kesin işlem tesis etmeden önce konusunda uzman bir danışmandan görüş ve destek alınması tavsiyemiz olup; sadece sirkülerlerimizdeki açıklamalar dayanak gösterilerek yapılacak işlemler sonucunda doğacak zararlardan müşavirliğimiz sorumlu olmayacaktır. (**) Sirkülerlerimiz hakkında görüş, eleştiri ve sorularınız için aşağıda bilgileri yer alan uzmanlarımıza yazabilirsiniz. Erkan YETK ĐNER YMM Mazars/Denge Vergi Departmanı, Ortak eyetkiner@mazarsdenge.com.tr Güray ÖĞREDĐK SMMM Mazars/Denge Vergi Departmanı, Kıdemli Müdür gogredik@mazarsdenge.com.tr

www.gib.gov.tr

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