{"id":3259,"date":"2016-04-21T11:16:28","date_gmt":"2016-04-21T08:16:28","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3259"},"modified":"2016-04-21T11:16:28","modified_gmt":"2016-04-21T08:16:28","slug":"gelir-vergisi-genel-tebligi-seri-no-291","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3259","title":{"rendered":"GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 291)"},"content":{"rendered":"\n\n\n\n\n
\n

21 Nisan 2016 PER\u015eEMBE<\/p>\n<\/td>\n

\n

Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

\n

Say\u0131 : 29691<\/p>\n<\/td>\n<\/tr>\n

\n

TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 291)<\/p>\n

Giri\u015f<\/strong><\/p>\n

MADDE 1 \u2013<\/strong> (1) 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun ge\u00e7ici 67 nci maddesinde, menkul k\u0131ymetler ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n elde tutulmas\u0131 ve elden \u00e7\u0131kar\u0131lmas\u0131ndan sa\u011flanan gelirler ile mevduat faizleri, repo gelirleri ve kat\u0131l\u0131m bankalar\u0131ndan elde edilen gelirlerin tevkifat yoluyla vergilendirilmesine y\u00f6nelik d\u00fczenlemelere yer verilmi\u015f olup, s\u00f6z konusu madde kapsam\u0131nda tevkifat matrah\u0131n\u0131n tespitine ili\u015fkin ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klamalar, 30\/12\/2005 tarihli ve 26039 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 257 seri numaral\u0131, 30\/9\/2006 tarihli ve 26305 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 258 seri numaral\u0131, 8\/3\/2007 tarihli ve 26456 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 263 seri numaral\u0131 ve 19\/1\/2012 tarihli ve 28178 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan 282 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011flerinde yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

(2) Enflasyondaki de\u011fi\u015fmelerden etkilenmeyen \u00f6ng\u00f6r\u00fclebilir net getiri garantisi sa\u011flayan T\u00dcFE’ye endekslian\u00fcite Devlet tahvillerinin elde tutulmas\u0131 ve elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar\u0131n ge\u00e7ici 193 say\u0131l\u0131 Gelir Vergisi Kanununun 67 nci maddesi kapsam\u0131nda vergilendirilmesinde, tevkifat matrah\u0131n\u0131n nas\u0131l tespit edilece\u011fi bu Tebli\u011fin konusunu olu\u015fturmaktad\u0131r.<\/p>\n

T\u00dcFE\u2019ye<\/strong> endeksli an\u00fcite Devlet tahvillerinde vergileme<\/strong><\/p>\n

MADDE 2 \u2013<\/strong> (1) T\u00dcFE\u2019ye endeksli an\u00fcite Devlet tahvillerinin ara d\u00f6nemdeki sabit reel an\u00fcite \u00f6demesi dahild\u00f6nemsel \u00f6demeleri anapara \u00f6demesini de i\u00e7erdi\u011finden vergilendirmenin s\u00f6z konusu tutar\u0131n ayr\u0131\u015ft\u0131r\u0131larak sadece \u00f6denen faiz tutar\u0131 \u00fczerinden yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

(2) T\u00dcFE\u2019ye endeksli an\u00fcite Devlet tahvillerinde enflasyon fark\u0131n\u0131 i\u00e7eren temiz fiyat\u0131n hesaplanmas\u0131nda reel birikmi\u015f faiz yerine enflasyon dahil birikmi\u015f faizin dikkate al\u0131nmas\u0131 gerekmektedir.<\/p>\n

(3) Kupon ba\u015f\u0131na \u00f6denen prim tutar\u0131, enflasyon fark\u0131n\u0131 i\u00e7eren temiz al\u0131\u015f fiyat\u0131 ile\u00a0 senedin al\u0131\u015f tarihindeki kalan anapara tutar\u0131 aras\u0131ndaki fark\u0131n, kupon say\u0131s\u0131na b\u00f6l\u00fcnmesi suretiyle hesaplanacakt\u0131r. S\u00f6z konusu oran negatif olur ise bu oran 0 (s\u0131f\u0131r) olarak varsay\u0131lacakt\u0131r.<\/p>\n

\u00d6rnek:<\/p>\n

Hazine taraf\u0131ndan 07\/10\/2015 tarihinde ihra\u00e7 edilen 10.000 TL nominal bedelli, 30 y\u0131l vadeli, y\u0131lda bir kupon \u00f6demeli ve % 4,465 reel an\u00fcite oran\u0131na sahip (y\u0131ll\u0131k %2 reel faizli) T\u00dcFE\u2019ye endeksli an\u00fcite Devlet tahviline ait di\u011fer bilgiler a\u015fa\u011f\u0131daki gibidir:<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u0130lk \u0130hra\u00e7 Tarihi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

07\/10\/2015<\/p>\n<\/td>\n<\/tr>\n

\n

\u0130tfa Tarihi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

30\/08\/2045<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam Kupon Say\u0131s\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

Reel An\u00fcite Oran\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

% 4,465<\/p>\n<\/td>\n<\/tr>\n

\n

Hazinece Belirlenen Reel Faiz (r)<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

% 2<\/p>\n<\/td>\n<\/tr>\n

\n

\u0130hra\u00e7 G\u00fcn\u00fc Referans Endeksi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

260<\/p>\n<\/td>\n<\/tr>\n

\n

\u0130tfa Tarihindeki Referans Endeksi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

1.124<\/p>\n<\/td>\n<\/tr>\n

\n

\u0130tfa Tarihindeki Anapara \u00d6deme Oran\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

% 4,40<\/p>\n<\/td>\n<\/tr>\n

\n

Takas Al\u0131\u015f Fiyat\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

11.470,27<\/p>\n<\/td>\n<\/tr>\n

\n

Al\u0131\u015f Tarihi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

11\/07\/2017<\/p>\n<\/td>\n<\/tr>\n

\n

Al\u0131\u015f G\u00fcn\u00fc Referans Endeksi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

283<\/p>\n<\/td>\n<\/tr>\n

\n

Al\u0131\u015f G\u00fcn\u00fc \u0130tibar\u0131yla Senedin Kalan Anapara Oran\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

% 97,54<\/p>\n<\/td>\n<\/tr>\n

\n

Al\u0131\u015f G\u00fcn\u00fc \u0130tibar\u0131yla Senedin Kalan Kupon \u00d6deme Say\u0131s\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

29<\/p>\n<\/td>\n<\/tr>\n

\n

Senedin Al\u0131\u015f Tarihinden Sonraki \u0130lk Kupon \u00d6deme Tarihi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

04\/10\/2017<\/p>\n<\/td>\n<\/tr>\n

\n

\u0130lk Kupon \u00d6deme G\u00fcn\u00fc Referans Endeksi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

287<\/p>\n<\/td>\n<\/tr>\n

\n

Al\u0131\u015ftan Sonraki \u0130lk Kupon \u00d6deme D\u00f6nemindeki Anapara Oran\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

% 2,51<\/p>\n<\/td>\n<\/tr>\n

\n

3. Kupon G\u00fcn\u00fc Referans Endeksi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

297,68<\/p>\n<\/td>\n<\/tr>\n

\n

3. Kupon D\u00f6nemindeki Anapara Oran\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

% 2,56<\/p>\n<\/td>\n<\/tr>\n

\n

Takas Sat\u0131\u015f Fiyat\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

11.635,24<\/p>\n<\/td>\n<\/tr>\n

\n

Sat\u0131\u015f Tarihi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

08\/04\/2020<\/p>\n<\/td>\n<\/tr>\n

\n

Sat\u0131\u015f G\u00fcn\u00fc Referans Endeksi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

320<\/p>\n<\/td>\n<\/tr>\n

\n

Sat\u0131\u015f G\u00fcn\u00fc \u0130tibar\u0131yla Senedin Kalan Anapara Oran\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

% 89,85<\/p>\n<\/td>\n<\/tr>\n

\n

Sat\u0131\u015f \u00d6ncesi Yat\u0131r\u0131mc\u0131ya \u00d6denen Kupon Adedi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

S\u00f6z konusu tahvile ili\u015fkin kupon faiz \u00f6demeleri ile tahvilin al\u0131m-sat\u0131m ve itfas\u0131ndaki tevkifat matrahlar\u0131n\u0131n tespiti a\u015fa\u011f\u0131daki \u015fekilde yap\u0131lacakt\u0131r.<\/p>\n

– 11\/7\/2017 tarihi itibar\u0131yla enflasyon dahil birikmi\u015f faiz tutar\u0131n\u0131n tespiti:<\/p>\n\n\n\n\n\n\n\n\n\n
\n

Enflasyon Dahil<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Nominal Bedel x (Reel An\u00fcite Oran\u0131 –<\/p>\n<\/td>\n<\/tr>\n

\n

Birikmi\u015f Faiz Tutar\u0131<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Al\u0131\u015ftan Sonraki \u0130lk Kupon \u00d6deme D\u00f6nemindeki<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Anapara Oran\u0131) x (Al\u0131\u015f G\u00fcn\u00fc Referans Endeksi\/\u0130hra\u00e7<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

G\u00fcn\u00fc Referans Endeksi) x Kupon Ba\u015f\u0131ndan<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

\u0130tibaren Ge\u00e7en D\u00f6nem<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

163,10 [10.000 x (0,04465 – 0,0251) x<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

(283\/260) x (279\/364) ]<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

– Enflasyon fark\u0131n\u0131 i\u00e7eren temiz al\u0131\u015f fiyat\u0131n\u0131n tespiti:<\/p>\n

 <\/p>\n\n\n\n\n
\n

Temiz Al\u0131\u015f Fiyat\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Takas Al\u0131\u015f Fiyat\u0131 – Enflasyon Dahil Birikmi\u015f Faiz<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

11.307,17 (11.470,27 – 163,10)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

– Kupon ba\u015f\u0131na prim tutar\u0131n\u0131n tespiti:<\/p>\n

 <\/p>\n\n\n\n\n\n
\n

Kupon Ba\u015f\u0131na \u00d6denen Prim Tutar\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

(Temiz Al\u0131\u015f Fiyat\u0131 – Al\u0131\u015f Tarihinde Kalan<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Anapara Tutar\u0131) \/ Kalan Kupon Say\u0131s\u0131<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

53,56 (11.307,17 – 9.754) \/ 29<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

– Senedin Al\u0131\u015f\u0131ndan Sonraki \u0130lk Kupon \u00d6demesinde Tevkifat Matrah\u0131n\u0131n Tespiti:<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\n

\u0130lk Kupon \u00d6demesindeki Faiz Tutar\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Nominal Bedel x (Reel An\u00fcite Oran\u0131 x (Kupon<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

G\u00fcn\u00fc Referans Endeksi\/\u0130hra\u00e7 G\u00fcn\u00fc Referans<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Endeksi) – Al\u0131\u015ftan Sonraki \u0130lk Kupon \u00d6deme<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

D\u00f6nemindeki Anapara Oran\u0131)<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

241,87 [10.000 x (0,04465 x<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

(287\/260) – 0,0251)]<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

Bu \u00e7er\u00e7evede, ilk kupon \u00f6demesinde tevkifat matrah\u0131, faiz tutar\u0131ndan kupon ba\u015f\u0131na \u00f6denen prim tutar\u0131 ile enflasyon dahil birikmi\u015f faiz tutar\u0131 d\u00fc\u015f\u00fclerek hesaplanacakt\u0131r.<\/p>\n

 <\/p>\n\n\n\n\n
\n

\u0130lk Kupon \u00d6demesinde<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

25,21 (241,87 – 53,56 – 163,10)<\/p>\n<\/td>\n<\/tr>\n

\n

Tevkifat Matrah\u0131<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Senedin sonraki d\u00f6nemlerdeki faiz \u00f6demeleri de benzer \u015fekilde hesaplanacak olup, sonraki d\u00f6nemlerdeki kupontevkifat matrah\u0131 ise, bulunan faiz tutar\u0131ndan sadece kupon ba\u015f\u0131na \u00f6denen prim tutar\u0131 d\u00fc\u015f\u00fclerek hesaplanacakt\u0131r.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Sonraki Kupon<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Nominal Bedel x (Reel An\u00fcite<\/p>\n<\/td>\n<\/tr>\n

\n

D\u00f6nemlerindeki Faiz Tutar\u0131<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Oran\u0131 x (Kupon G\u00fcn\u00fc Referans Endeksi\/\u0130hra\u00e7 G\u00fcn\u00fc<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Referans Endeksi) – \u0130lgili \u00d6deme D\u00f6nemindeki<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Anapara Oran\u0131)<\/p>\n<\/td>\n<\/tr>\n

\n

Sonraki Kupon<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Kupon D\u00f6nemlerindeki Faiz Tutar\u0131<\/p>\n<\/td>\n<\/tr>\n

\n

D\u00f6nemlerindeki Tevkifat Matrah\u0131<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

– Kupon Ba\u015f\u0131na \u00d6denen Prim Tutar\u0131<\/p>\n<\/td>\n<\/tr>\n

\n

3. Kupon \u00d6demesindeki Faiz Tutar\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

255,21 [10.000 x (0,04465 x<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

(297,68\/260) – 0,0256)]<\/p>\n<\/td>\n<\/tr>\n

\n

3. Kupon \u00d6demesinde<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

201,65 (255,21 – 53,56)<\/p>\n<\/td>\n<\/tr>\n

\n

Tevkifat Matrah\u0131<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

– K\u0131ymetin kupon \u00f6demesi sonras\u0131 sat\u0131\u015f\u0131nda tevkifat matrah\u0131n\u0131n tespiti:<\/p>\n

 <\/p>\n

K\u0131ymetin kupon \u00f6demesi sonras\u0131 sat\u0131\u015f\u0131nda tevkifat matrah\u0131 hesaplan\u0131rken, takas sat\u0131\u015f fiyat\u0131ndan temiz al\u0131\u015f fiyat\u0131 d\u00fc\u015f\u00fcl\u00fcp s\u00f6z konusu tutara al\u0131\u015ftan sonra \u00f6denen anapara tutar\u0131 ile al\u0131\u015f sat\u0131\u015f d\u00f6nemleri aras\u0131ndaki kupon ba\u015f\u0131na \u00f6denen prim tutar\u0131 eklenecektir.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Al\u0131\u015f Sat\u0131\u015f D\u00f6nemleri<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Al\u0131\u015f Tarihinde Kalan Anapara<\/p>\n<\/td>\n<\/tr>\n

\n

Aras\u0131nda \u00d6denen Anapara Tutar\u0131<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Tutar\u0131 – Sat\u0131\u015f Tarihinde Kalan Anapara Tutar\u0131<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

769 (9.754 – 8.985)<\/p>\n<\/td>\n<\/tr>\n

\n

K\u0131ymetin Kupon \u00d6demesi<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Takas Sat\u0131\u015f Fiyat\u0131 – Temiz Al\u0131\u015f<\/p>\n<\/td>\n<\/tr>\n

\n

Sonras\u0131 Sat\u0131\u015f\u0131nda Tevkifat<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Fiyat\u0131 + Al\u0131\u015f Sat\u0131\u015f D\u00f6nemleri<\/p>\n<\/td>\n<\/tr>\n

\n

Matrah\u0131<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Aras\u0131nda \u00d6denen Anapara Tutar\u0131 +<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

(Al\u0131\u015ftan Sonra \u00d6denen Kupon<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Adedi x Kupon Ba\u015f\u0131na \u00d6denen Prim Tutar\u0131)<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

1.257,75 [11.635,24 – 11.307,17 +<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

769 + (3×53,56)]<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

– \u0130tfada tevkifat matrah\u0131n\u0131n tespiti:<\/p>\n

 <\/p>\n

Senedin yat\u0131r\u0131mc\u0131 taraf\u0131ndan sat\u0131lmay\u0131p vade boyunca elde tutulmas\u0131 durumunda, itfa tarihindeki tevkifat matrah\u0131 hesaplan\u0131rken, ara d\u00f6nem kupon \u00f6demelerinde yap\u0131lan hesaplama kullan\u0131lacakt\u0131r.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u0130tfada \u00d6denen Faiz Tutar\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Nominal Bedel x (Reel An\u00fcite<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Oran\u0131 x (\u0130tfa G\u00fcn\u00fc Referans<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Endeksi \/ \u0130hra\u00e7 G\u00fcn\u00fc Referans<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Endeksi) – \u0130tfadaki Anapara Oran\u0131)<\/p>\n<\/td>\n<\/tr>\n

\n

\u0130tfada \u00d6denen Faiz Tutar\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

1.490,25 [10.000 x (0,04465 x<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

(1.124\/260) – 0,044)]<\/p>\n<\/td>\n<\/tr>\n

\n

\u0130tfada Tevkifat Matrah\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

\u0130tfada \u00d6denen Faiz Tutar\u0131 – Kupon<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Ba\u015f\u0131na \u00d6denen Prim Tutar\u0131<\/p>\n<\/td>\n<\/tr>\n

\n

\u0130tfada Tevkifat Matrah\u0131<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

1.436,69 (1.490,25 – 53,56)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 3 \u2013<\/strong> (1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 4 \u2013<\/strong> (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

21 Nisan 2016 PER\u015eEMBE Resm\u00ee Gazete Say\u0131 : 29691 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 291) Giri\u015f MADDE 1 \u2013 (1) 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun ge\u00e7ici 67 nci maddesinde, menkul k\u0131ymetler ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n elde tutulmas\u0131 ve elden \u00e7\u0131kar\u0131lmas\u0131ndan sa\u011flanan gelirler ile mevduat […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3259","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3259"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3259"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3259\/revisions"}],"predecessor-version":[{"id":3260,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3259\/revisions\/3260"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}