{"id":8334,"date":"2024-10-11T16:41:51","date_gmt":"2024-10-11T13:41:51","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8334"},"modified":"2024-11-19T15:03:40","modified_gmt":"2024-11-19T12:03:40","slug":"dar-mukellef-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/","title":{"rendered":"Dar M\u00fckellef Nedir? Kimler Dar M\u00fckellef Olabilir?"},"content":{"rendered":"\n<p>Sermaye \u015firketleri, kooperatifler, sermaye \u015firketleri, iktisadi kamu kurulu\u015flar\u0131 ve daha pek \u00e7ok kurum T\u00fcrkiye Cumhuriyeti&#8217;nde vergi m\u00fckellefidir. Ancak ticari kazan\u00e7 elde eden her ger\u00e7ek ya da t\u00fczel ki\u015fi ayn\u0131 vergilendirme politikalar\u0131na tabi tutulmaz. Buradaki en \u00f6nemli ayr\u0131mlardan biri tam veya dar m\u00fckellefiyettir. Peki, dar m\u00fckellef nedir? Yaz\u0131m\u0131zda dar m\u00fckellef hakk\u0131nda detayl\u0131 bilgiler bulabilirsiniz.&nbsp;<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Dar_Mukellef_Nedir\" >Dar M\u00fckellef Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Dar_Mukellefin_Ozellikleri_Nelerdir\" >Dar M\u00fckellefin \u00d6zellikleri Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Kimler_Dar_Mukellef_Olabilir\" >Kimler Dar M\u00fckellef Olabilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Dar_Mukellef_Vergilendirmesi_Nasil_Olur\" >Dar M\u00fckellef Vergilendirmesi Nas\u0131l Olur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Tam_Mukellef_ile_Dar_Mukellef_Arasindaki_Fark_Nedir\" >Tam M\u00fckellef ile Dar M\u00fckellef Aras\u0131ndaki Fark Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Dar_Mukellef_Ornegi\" >Dar M\u00fckellef \u00d6rne\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Mukellef_Olarak_Cozum_Odakli_Ekibimizle_Yanindayiz\" >M\u00fckellef Olarak \u00c7\u00f6z\u00fcm Odakl\u0131 Ekibimizle Yan\u0131nday\u0131z!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Dar_Mukellef_Bag-Kurlu_Olur_mu\" >Dar M\u00fckellef Ba\u011f-Kur&#8217;lu Olur mu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Dar_Mukellef_Safi_Kazanc_Nasil_Hesaplanir\" >Dar M\u00fckellef Safi Kazan\u00e7 Nas\u0131l Hesaplan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Dar_Mukellef_Deger_Artis_Kazanci_Istisnasi_Nedir\" >Dar M\u00fckellef De\u011fer Art\u0131\u015f Kazanc\u0131 \u0130stisnas\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/#Dar_Mukellef_Beyannamesi_Ne_Zaman_Verilir\" >Dar M\u00fckellef Beyannamesi Ne Zaman Verilir?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dar_Mukellef_Nedir\"><\/span>Dar M\u00fckellef Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Dar m\u00fckellefler T\u00fcrkiye&#8217;de ikamet etmeyen ve bir takvim y\u0131l\u0131 i\u00e7inde T\u00fcrkiye&#8217;de alt\u0131 aydan fazla bulunmayan ger\u00e7ek ki\u015filerdir. Bu ki\u015filer sadece T\u00fcrkiye&#8217;de elde ettikleri gelir ve kazan\u00e7lar \u00fczerinden vergilendirilir. Ba\u015fka \u00fclkelerde elde ettikleri gelirlerini ise T\u00fcrkiye&#8217;de beyan etmek zorunda de\u011fillerdir.<\/p>\n\n\n\n<p>T\u00fcrkiye&#8217;de veya merkezi T\u00fcrkiye&#8217;de bulunan \u00f6zel sekt\u00f6r kurulu\u015flar\u0131yla ba\u011flant\u0131l\u0131 olarak yurt d\u0131\u015f\u0131nda ya\u015fayan T\u00fcrk vatanda\u015flar\u0131, bu durum d\u0131\u015f\u0131nda alt\u0131 aydan daha uzun s\u00fcredir yurt d\u0131\u015f\u0131nda bulunanlar, T\u00fcrkiye&#8217;de elde ettikleri kazan\u00e7 \u00fczerinden vergilendirilmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dar_Mukellefin_Ozellikleri_Nelerdir\"><\/span>Dar M\u00fckellefin \u00d6zellikleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Dar m\u00fckellef T\u00fcrkiye vergi sisteminde belirli \u00f6zelliklere sahip bir vergi m\u00fckellefidir. Dar m\u00fckellefin temel \u00f6zellikleri \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00fcrkiye&#8217;de Yerle\u015fik Olmama: <\/strong>Bu ki\u015filer, T\u00fcrkiye&#8217;de merkez veya i\u015f yeri bulundurmamaktad\u0131r.<\/li>\n\n\n\n<li><strong>Sadece T\u00fcrkiye Kaynakl\u0131 Gelirler \u00dczerinden Vergilendirme: <\/strong>Bu m\u00fckellefler, sadece T\u00fcrkiye&#8217;de elde ettikleri gelirler i\u00e7in vergi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Yani yurt d\u0131\u015f\u0131nda kazand\u0131klar\u0131 gelirler T\u00fcrkiye&#8217;de vergiye tabi de\u011fildir.<\/li>\n\n\n\n<li><strong>Vergi Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ve Beyanname Verme: <\/strong>Dar m\u00fckellefler, T\u00fcrkiye kaynakl\u0131 gelirleri i\u00e7in (gelir t\u00fcr\u00fcne g\u00f6re) vergi beyannamesi vermek zorundad\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Tahakkuk Eden Vergi T\u00fcrleri: <\/strong>T\u00fcrkiye&#8217;deki gelir vergisi gibi \u00e7e\u015fitli vergi t\u00fcrlerine tabi olabilirler. \u00d6rne\u011fin kira veya faiz gelirleri, sermaye kazan\u00e7lar\u0131 bu kapsama girer.<\/li>\n\n\n\n<li><strong>Kapsam ve \u0130stisnalar: <\/strong>T\u00fcrkiye&#8217;de elde edilen baz\u0131 gelir t\u00fcrleri, dar m\u00fckellefler i\u00e7in istisna edilebilir. \u00d6rne\u011fin konut kiras\u0131 geliri elde eden ki\u015filerin y\u0131ll\u0131k olarak tespit edilen istisna tutar\u0131n\u0131n alt\u0131nda kira geliri elde etmeleri h\u00e2linde bu gelirleri i\u00e7in beyanname vermesine gerek yoktur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kimler_Dar_Mukellef_Olabilir\"><\/span>Kimler Dar M\u00fckellef Olabilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u00fcrkiye&#8217;de dar m\u00fckellef olabilecek gruplardan baz\u0131lar\u0131 \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ger\u00e7ek Ki\u015filer: <\/strong>T\u00fcrkiye&#8217;de ya\u015famayan ve burada ikamet etmeyen ancak T\u00fcrkiye kaynakl\u0131 gelire sahip olan bireyler, dar m\u00fckellef olarak kabul edilir.&nbsp;<\/li>\n\n\n\n<li><strong>T\u00fczel Ki\u015filer: <\/strong>T\u00fcrkiye&#8217;de merkez, \u015fube veya i\u015f yeri bulundurmayan yabanc\u0131 \u015firketler ve di\u011fer kurulu\u015flar da dar m\u00fckellef stat\u00fcs\u00fcndedir. Bu t\u00fczel ki\u015filer, T\u00fcrkiye&#8217;de kazand\u0131klar\u0131 gelirler i\u00e7in vergi m\u00fckellefidir.<\/li>\n\n\n\n<li><strong>Uluslararas\u0131 Kurulu\u015flar: <\/strong>Uluslararas\u0131 kurulu\u015flar, T\u00fcrkiye\u2019de elde ettikleri gelir \u00fczerinden vergi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131mc\u0131lar: <\/strong>T\u00fcrkiye&#8217;de yerle\u015fik olmayan yat\u0131r\u0131mc\u0131lar burada elde ettikleri sermaye kazan\u00e7lar\u0131, faiz gelirleri veya di\u011fer yat\u0131r\u0131m gelirleri \u00fczerinden dar m\u00fckellef olarak vergilendirilir.<\/li>\n\n\n\n<li><strong>Kamu G\u00f6revlileri ve \u00c7al\u0131\u015fanlar: <\/strong>T\u00fcrkiye\u2019de ge\u00e7ici olarak \u00e7al\u0131\u015fan yabanc\u0131 kamu g\u00f6revlileri ve di\u011fer \u00e7al\u0131\u015fanlar, burada kazand\u0131klar\u0131 gelirler i\u00e7in dar m\u00fckellef stat\u00fcs\u00fcnde vergi \u00f6deyebilirler.<\/li>\n<\/ul>\n\n\n\n<p>Bu ki\u015filerin ve kurulu\u015flar\u0131n T\u00fcrkiye\u2019deki vergi y\u00fck\u00fcml\u00fcl\u00fckleri, elde ettikleri gelirin t\u00fcr\u00fcne ba\u011fl\u0131 olarak farkl\u0131l\u0131k g\u00f6sterebilir.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/dar-mukellef-vergilendirmesi-nasil-olur-1024x512.jpg\" alt=\"dar m\u00fckellef vergilendirmesi nas\u0131l olur\" class=\"wp-image-8357\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/dar-mukellef-vergilendirmesi-nasil-olur-1024x512.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/dar-mukellef-vergilendirmesi-nasil-olur-300x150.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/dar-mukellef-vergilendirmesi-nasil-olur-768x384.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/dar-mukellef-vergilendirmesi-nasil-olur-1536x768.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/dar-mukellef-vergilendirmesi-nasil-olur.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dar_Mukellef_Vergilendirmesi_Nasil_Olur\"><\/span>Dar M\u00fckellef Vergilendirmesi Nas\u0131l Olur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Dar m\u00fckelleflerin vergilendirmesi hakk\u0131nda bilinmesi gerekenler ayr\u0131 ba\u015fl\u0131klar alt\u0131nda ele al\u0131nabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vergilendirme Kapsam\u0131<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>T\u00fcrkiye Kaynakl\u0131 Gelirler:<\/strong> Dar m\u00fckellefler yaln\u0131zca T\u00fcrkiye\u2019de elde ettikleri gelirler \u00fczerinden vergilendirilir. Yurt d\u0131\u015f\u0131nda elde ettikleri gelirler vergiye tabi de\u011fildir.<\/li>\n\n\n\n<li><strong>Gelir T\u00fcrleri:<\/strong> T\u00fcrkiye&#8217;de elde edilebilecek gelirler aras\u0131nda kira gelirleri, faiz gelirleri ve temett\u00fc gibi farkl\u0131 t\u00fcrler yer al\u0131r.<\/li>\n\n\n\n<li>Ayr\u0131ca katma de\u011fer vergisi, damga vergisi, har\u00e7lar gibi farkl\u0131 vergilere de tabi olabilirler.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vergi T\u00fcrleri ve Hesaplama<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Gelir Vergisi:<\/strong> Gelir vergisi, elde edilen gelirin t\u00fcr\u00fcne ve tutar\u0131na g\u00f6re hesaplan\u0131r.<\/li>\n\n\n\n<li><strong>Kurumlar Vergisi ve Ge\u00e7ici Vergi Oran\u0131:<\/strong> Dar m\u00fckellefiyete tabi kurumlar i\u00e7in uygulanan kurumlar vergisi oran\u0131 normal \u015fartlarda kazan\u00e7lar \u00fczerinden yap\u0131lan kesintiyle (2024 y\u0131l\u0131 i\u00e7in) %25&#8217;tir. Kurumlar vergisi kesintisi Gelir Vergisi Kanunu&#8217;nda belirtilen baz\u0131 kazan\u00e7 ve iratlar \u00fczerinden yap\u0131l\u0131r. Baz\u0131 durumlarda oran de\u011fi\u015febilir. \u00d6rne\u011fin Cumhurba\u015fkan\u0131 belirli sekt\u00f6rler i\u00e7in vergi oran\u0131n\u0131 art\u0131rabilir veya azaltabilir. Kurumlar vergisi m\u00fckelleflerince (dar m\u00fckellefiyete tabi kurumlarda ticari ve zirai kazan\u00e7larla s\u0131n\u0131rl\u0131 olarak) Gelir Vergisi Kanunu&#8217;nda belirtilen esaslara g\u00f6re ve cari d\u00f6nemin kurumlar vergisi oran\u0131nda ge\u00e7ici vergi \u00f6denir. Tam m\u00fckellef kurumlar i\u00e7in ge\u00e7erli olan esaslar dar m\u00fckellef kurumlara da aynen uygulan\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Beyanname Verme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Gelir Vergisi Beyannamesi:<\/strong> Ger\u00e7ek ki\u015filer T\u00fcrkiye\u2019de elde ettikleri gelirler i\u00e7in y\u0131ll\u0131k gelir vergisi beyannamesi vermelidir. Bu beyanname genellikle y\u0131l\u0131n \u00fc\u00e7\u00fcnc\u00fc ay\u0131nda sunulmal\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Kurumlar Vergisi Beyannamesi:<\/strong> Yabanc\u0131 \u015firketler T\u00fcrkiye\u2019deki i\u015f yeri veya \u015fubelerinden elde ettikleri kazan\u00e7lar i\u00e7in y\u0131ll\u0131k kurumlar vergisi beyannamesi doldurmak zorundad\u0131r. Y\u0131ll\u0131k beyan esas\u0131na g\u00f6re vergilendirilen kurumlar\u0131n vergilendirme d\u00f6nemi, hesap d\u00f6nemidir. Ancak kendilerine \u00f6zel hesap d\u00f6nemi tayin edilenler de olabilir. Hesap d\u00f6neminin kapan\u0131\u015f ay\u0131n\u0131 izleyen d\u00f6rd\u00fcnc\u00fc ay\u0131n birinci g\u00fcn\u00fcnden 25. g\u00fcn\u00fc ak\u015fam\u0131na kadar beyanname verilmesi gerekir. T\u00fcrkiye&#8217;yi terk etme durumundaysa terk etmeden \u00f6nceki 15 g\u00fcn i\u00e7erisinde verilmelidir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00d6deme ve \u0130stisnalar<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Vergi \u00d6demeleri: <\/strong>\u00d6denecek vergi, beyannamede belirtilen tutara g\u00f6re hesaplan\u0131r ve genellikle beyanname verildikten sonraki ay i\u00e7inde \u00f6denir.<strong>\u0130stisnalar ve Muafiyetler:<\/strong> T\u00fcrkiye\u2019nin di\u011fer \u00fclkelerle yapt\u0131\u011f\u0131 \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131, baz\u0131 durumlarda dar m\u00fckelleflerin vergi y\u00fck\u00fcn\u00fc azaltabilir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmalar\u0131<\/strong>\n<ul class=\"wp-block-list\">\n<li>T\u00fcrkiye&#8217;nin bir\u00e7ok \u00fclkeyle \u00e7ifte vergilendirmeyi \u00f6nleme konusunda anla\u015fmalar\u0131 bulunmaktad\u0131r. Bu anla\u015fmalar kapsam\u0131nda baz\u0131 durumlarda dar m\u00fckellefler T\u00fcrkiye&#8217;de vergi \u00f6demeyebilir veya yurt d\u0131\u015f\u0131nda \u00f6dedikleri vergiyi T\u00fcrkiye&#8217;de mahsup edebilir. Bu, ayn\u0131 geliri iki kez vergilendirmeyi engelleme amac\u0131 ta\u015f\u0131r.<\/li>\n\n\n\n<li><strong>Vergi \u0130daresi ve Denetim: <\/strong>Dar m\u00fckelleflerin T\u00fcrkiye\u2019deki vergi y\u00fck\u00fcml\u00fcl\u00fckleri, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan denetlenir. <a href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/\">Vergi m\u00fckellefleri<\/a>, ge\u00e7erli kanun ve d\u00fczenlemelere uymak zorundad\u0131r.<\/li>\n\n\n\n<li><strong>Gerekli Belgeler ve Bilgiler: <\/strong>Vergi m\u00fckelleflerinin T\u00fcrkiye\u2019de elde ettikleri gelirler ve bunlara ili\u015fkin giderlerle ilgili belgeleri saklamalar\u0131 ve gerekti\u011finde bunlar\u0131 sunmalar\u0131 gerekmektedir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_Mukellef_ile_Dar_Mukellef_Arasindaki_Fark_Nedir\"><\/span>Tam M\u00fckellef ile Dar M\u00fckellef Aras\u0131ndaki Fark Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tam m\u00fckellef ile dar m\u00fckellef aras\u0131ndaki farklar\u0131 anlamak i\u00e7in her iki kavrama da ayr\u0131 ayr\u0131 bakmak gerekir. Tam m\u00fckellef olman\u0131n \u015fartlar\u0131 \u015funlard\u0131r:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00e7ek Ki\u015filer \u0130\u00e7in:\n<ul class=\"wp-block-list\">\n<li><strong>T\u00fcrkiye\u2019de \u0130kamet:<\/strong> T\u00fcrkiye&#8217;de s\u00fcrekli olarak ya\u015fayan veya ikametg\u00e2h\u0131 T\u00fcrkiye&#8217;de bulunan ki\u015filer tam m\u00fckellef say\u0131l\u0131r.<\/li>\n\n\n\n<li><strong>6 Aydan Fazla Kalma<\/strong>: Bir takvim y\u0131l\u0131 i\u00e7inde T\u00fcrkiye\u2019de 6 aydan fazla kalan ki\u015filer de tam m\u00fckellef olur. Ancak ge\u00e7ici sebeplerle T\u00fcrkiye&#8217;de kalanlar bu kapsama girmez.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00fczel Ki\u015filer \u0130\u00e7in:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Kanuni Merkez T\u00fcrkiye\u2019de Olmal\u0131:<\/strong> Bir \u015firketin t\u00fcz\u00fc\u011f\u00fcnde belirtilen resm\u00ee merkezi T\u00fcrkiye\u2019de bulunuyorsa o \u015firket tam m\u00fckellef olarak kabul edilir.<\/li>\n\n\n\n<li><strong>(veya) \u0130\u015f Merkezi T\u00fcrkiye\u2019de Olmal\u0131:<\/strong> \u015eirketin fiili y\u00f6netim faaliyetlerinin y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc yer T\u00fcrkiye ise bu \u015firket de tam m\u00fckellef say\u0131l\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Tam m\u00fckellefle dar m\u00fckellef aras\u0131nda baz\u0131 farklar bulunur. Bu farklar\u0131 a\u015fa\u011f\u0131daki gibi s\u0131ralayabiliriz.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vergilendirme Kapsam\u0131 ve Esas\u0131<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Tam M\u00fckellefiyet:<\/strong> T\u00fcrkiye&#8217;de veya farkl\u0131 bir \u00fclkede elde ettikleri kazan\u00e7lar \u00fczerinden T\u00fcrkiye\u2019de gelir vergisi \u00f6der. Y\u0131ll\u0131k beyanname verirken gelirlerin tamam\u0131n\u0131 beyan etmek zorundad\u0131r.<\/li>\n\n\n\n<li><strong>Dar M\u00fckellefiyet:<\/strong> Yaln\u0131zca T\u00fcrkiye\u2019de elde edilen gelir \u00fczerinden vergilendirme yap\u0131l\u0131r. Bu nedenle beyanlar\u0131 daha s\u0131n\u0131rl\u0131d\u0131r ve \u00e7o\u011fu zaman daha az belgeyle i\u015flemlerini tamamlayabilir.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Yerle\u015fim ve Uyrukluk<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Tam M\u00fckellefiyet:<\/strong> T\u00fcrkiye\u2019de ya\u015fayan, i\u015f veya kanuni merkezi T\u00fcrkiye\u2019de bulunan ki\u015filer ve \u015firketlerdir. Bu durum, onlar\u0131n T\u00fcrkiye\u2019deki vergi sistemine tabi olmalar\u0131n\u0131 sa\u011flar.<\/li>\n\n\n\n<li><strong>Dar M\u00fckellefiyet:<\/strong> T\u00fcrkiye&#8217;de yerle\u015fik olmayan ama T\u00fcrkiye&#8217;de elde ettikleri gelirler \u00fczerinden vergilendirilen ki\u015filerdir.&nbsp;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Beyanname Zorunlulu\u011fu<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Tam M\u00fckellefler:<\/strong> Y\u0131ll\u0131k gelir vergisi beyannamesi, ilgili y\u0131l\u0131 takip eden y\u0131l\u0131n mart ay\u0131n\u0131n 25&#8217;ine kadar verilmelidir.&nbsp;<\/li>\n\n\n\n<li><strong>Dar M\u00fckellefler:<\/strong> Ayn\u0131 tarihe kadar beyanname vermek zorundad\u0131r ancak yaln\u0131zca T\u00fcrkiye\u2019deki gelirlerini beyan eder, t\u00fcm gelirleri \u00fczerinden vergilendirilmez.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dar_Mukellef_Ornegi\"><\/span>Dar M\u00fckellef \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Gelir Vergisi Kanunu<\/a>\u2019nun 7. maddesinin birinci f\u0131kras\u0131nda belirtilen h\u00fckme g\u00f6re i\u015f merkezi T\u00fcrkiye\u2019de bulunmayan ki\u015filer, T\u00fcrkiye&#8217;de sat\u0131n ald\u0131klar\u0131 veya imal ettikleri mallar\u0131 T\u00fcrkiye&#8217;de satmadan yabanc\u0131 \u00fclkelere g\u00f6nderebilir. Bu durumda elde ettikleri kazan\u00e7lar T\u00fcrkiye\u2019de elde edilmi\u015f say\u0131lmamaktad\u0131r.<\/p>\n\n\n\n<p>\u00d6rne\u011fin i\u015f merkezi Hollanda\u2019da bulunan (A), \u0130stanbul\u2019a bir temsilci g\u00f6ndererek ihra\u00e7 ama\u00e7l\u0131 ceket sat\u0131n alabilir. E\u011fer (A), sat\u0131n ald\u0131\u011f\u0131 ceketi Almanya\u2019da bulunan (B) \u015firketine satarsa bu ceket al\u0131m sat\u0131m i\u015flemi sonucunda elde etti\u011fi kazan\u00e7 T\u00fcrkiye\u2019de elde edilmi\u015f olarak de\u011ferlendirilmez.<\/p>\n\n\n\n<p>Dar m\u00fckellefin ne oldu\u011fu \u00f6rnekler \u00fczerinden anlat\u0131labilir. A\u015fa\u011f\u0131da T\u00fcrkiye&#8217;de ikameti olmayan bir m\u00fckellefin vergilendirilmesine \u00f6rnek verilmi\u015ftir:<\/p>\n\n\n\n<p>Almanya vatanda\u015f\u0131 olan David Felix&#8217;in 2022 y\u0131l\u0131nda 5 ay T\u00fcrkiye&#8217;de ya\u015fad\u0131\u011f\u0131n\u0131 varsayal\u0131m. David 6 aydan daha k\u0131sa s\u00fcre ticari aktivitelerinden T\u00fcrkiye&#8217;de kazan\u00e7 elde etti\u011fi ve ikameti T\u00fcrkiye&#8217;de olmad\u0131\u011f\u0131 i\u00e7in dar m\u00fckellef vergi sistemine tabidir.&nbsp;<\/p>\n\n\n\n<p><strong>A\u015fa\u011f\u0131da kira gelirinin beyan\u0131na ili\u015fkin \u00f6rnekse \u015f\u00f6yledir:<\/strong><\/p>\n\n\n\n<p>\u0130talya\u2019da ikamet eden m\u00fckellef (C), 2023 y\u0131l\u0131nda konut olarak kiraya verdi\u011fi \u0130stanbul\u2019da bulunan dairesinden 25.000 dolar ve i\u015f yeri olarak kiraya verdi\u011fi gayrimenkul\u00fcnden 55.000 dolar kira geliri elde etmi\u015f ve i\u015f yeri kira gelirleri \u00fczerinden vergilendirilmi\u015ftir.<\/p>\n\n\n\n<p><strong>\u015eirketlerin dar m\u00fckellef olarak vergilendirilmesi \u00f6rne\u011fiyse \u015f\u00f6yledir:<\/strong><\/p>\n\n\n\n<p>Amerika&#8217;da tam m\u00fckellef olan X \u015firketi T\u00fcrkiye\u2019deki bir proje nedeniyle g\u00f6ndermi\u015f oldu\u011fu \u00e7al\u0131\u015fanlar\u0131 arac\u0131l\u0131\u011f\u0131yla T\u00fcrkiye&#8217;de 300.000 TL\u2019lik kazan\u00e7 elde etti\u011finden dar m\u00fckellef kurum kapsam\u0131nda vergilendirilecektir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_Olarak_Cozum_Odakli_Ekibimizle_Yanindayiz\"><\/span>M\u00fckellef Olarak \u00c7\u00f6z\u00fcm Odakl\u0131 Ekibimizle Yan\u0131nday\u0131z!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> olarak \u015firket kurulumu ve y\u00f6netimi s\u00fcre\u00e7lerinde size destek oluyoruz. Beyannamelerinizi haz\u0131rlamak, vergilerinizi y\u00f6netmek i\u00e7in profesyonel ekibimizden destek alabilirsiniz. M\u00fckellef&#8217;te anla\u015fmal\u0131 mali m\u00fc\u015faviriniz muhasebe kay\u0131tlar\u0131n\u0131z\u0131n kontrol\u00fcn\u00fc sa\u011flayabilir, taslak beyannameleri d\u00fczenleyebilir. Bu sayede siz de \u00f6demekle y\u00fck\u00fcml\u00fc olaca\u011f\u0131n\u0131z vergileri kolayca takip edip herhangi bir gecikme olmaks\u0131z\u0131n vergi beyanlar\u0131n\u0131z\u0131 kolayca yapabilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Dar m\u00fckellef olmak hakk\u0131nda s\u0131k\u00e7a sorulan sorulara a\u015fa\u011f\u0131dan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1728303595257\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Dar_Mukellef_Bag-Kurlu_Olur_mu\"><\/span><strong>Dar M\u00fckellef Ba\u011f-Kur&#8217;lu Olur mu?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Dar m\u00fckellefler sadece T\u00fcrkiye&#8217;de elde ettikleri gelirlerden sorumlu olduklar\u0131 i\u00e7in Ba\u011f-Kur gibi sosyal g\u00fcvenlik primlerine tabi olmaz. Ba\u011f-Kur, T\u00fcrkiye&#8217;de s\u00fcrekli faaliyet g\u00f6steren ve yerle\u015fik m\u00fckelleflerin sosyal g\u00fcvenlik kapsam\u0131na girdi\u011fi bir sistemdir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1728303604214\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Dar_Mukellef_Safi_Kazanc_Nasil_Hesaplanir\"><\/span><strong>Dar M\u00fckellef Safi Kazan\u00e7 Nas\u0131l Hesaplan\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Dar m\u00fckelleflerin T\u00fcrkiye&#8217;de elde ettikleri kazan\u00e7 \u00fczerinden vergilendirilmesi, safi kazanc\u0131n hesaplanmas\u0131yla yap\u0131l\u0131r. Safi kazan\u00e7, gelir vergisine tabi olan kazan\u00e7lardan giderlerin d\u00fc\u015f\u00fclmesiyle elde edilir. Dar m\u00fckelleflerin safi kazan\u00e7lar\u0131n\u0131n hesaplanmas\u0131 ad\u0131mlar\u0131 \u015fu \u015fekildedir:<br \/><strong>Gelirin Tespiti:<\/strong> Dar m\u00fckellefler T\u00fcrkiye&#8217;de elde ettikleri ticari, zirai, serbest meslek veya gayrimenkul sermaye irad\u0131 gibi gelir t\u00fcrlerini beyan eder.<br \/><strong>Giderlerin \u0130ndirimi:<\/strong> Vergiye tabi gelirden gelirle ilgili yap\u0131lan giderler d\u00fc\u015f\u00fcl\u00fcr. Bu giderler ticari kazan\u00e7 elde etmek i\u00e7in yap\u0131lan masraflar (kira, maa\u015f, malzeme giderleri vb.) olabilir.<br \/><strong>Safi Kazanc\u0131n Hesaplanmas\u0131<\/strong>: Gelirlerden giderler indirildikten sonra kalan miktar, safi kazan\u00e7 olarak kabul edilir ve bu kazan\u00e7 \u00fczerinden gelir vergisi hesaplan\u0131r.<br \/>Dar m\u00fckellefler sadece T\u00fcrkiye&#8217;de elde ettikleri gelirler \u00fczerinden vergi \u00f6dedi\u011fi i\u00e7in yurt d\u0131\u015f\u0131ndaki gelirleri bu hesaplamaya d\u00e2hil edilmez.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1728303624134\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Dar_Mukellef_Deger_Artis_Kazanci_Istisnasi_Nedir\"><\/span>Dar M\u00fckellef De\u011fer Art\u0131\u015f Kazanc\u0131 \u0130stisnas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Dar m\u00fckellef de\u011fer art\u0131\u015f kazanc\u0131 istisnas\u0131, dar m\u00fckelleflerin T\u00fcrkiye&#8217;de elde ettikleri baz\u0131 de\u011fer art\u0131\u015f kazan\u00e7lar\u0131n\u0131n (\u00f6rne\u011fin ta\u015f\u0131nmaz sat\u0131\u015f\u0131, hisse senedi kazan\u00e7lar\u0131 gibi) vergiye tabi tutulmamas\u0131 ya da belirli bir tutara kadar vergiden muaf tutulmas\u0131 anlam\u0131na gelir. Bu tutar y\u0131ll\u0131k bazda de\u011fi\u015febilmektedir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1728303636196\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Dar_Mukellef_Beyannamesi_Ne_Zaman_Verilir\"><\/span>Dar M\u00fckellef Beyannamesi Ne Zaman Verilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Dar m\u00fckellef beyannameleri her y\u0131l\u0131n mart ay\u0131 i\u00e7erisinde verilir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Sermaye \u015firketleri, kooperatifler, sermaye \u015firketleri, iktisadi kamu kurulu\u015flar\u0131 ve daha pek \u00e7ok kurum T\u00fcrkiye Cumhuriyeti&#8217;nde vergi m\u00fckellefidir. Ancak ticari kazan\u00e7 elde eden her ger\u00e7ek ya da t\u00fczel ki\u015fi ayn\u0131 vergilendirme politikalar\u0131na tabi tutulmaz. Buradaki en \u00f6nemli ayr\u0131mlardan biri tam veya dar m\u00fckellefiyettir. Peki, dar m\u00fckellef nedir? Yaz\u0131m\u0131zda dar m\u00fckellef hakk\u0131nda detayl\u0131 bilgiler bulabilirsiniz.&nbsp; Dar M\u00fckellef &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8337,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-8334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=8334"}],"version-history":[{"count":5,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8334\/revisions"}],"predecessor-version":[{"id":8755,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8334\/revisions\/8755"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8337"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=8334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=8334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=8334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}