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GELİR VERGİSİ UZADI Gelir vergisi beyannameleri için açıklama yapmıştık önceki yazılarda… Normalde mart sonuna kadar verilmesi gereken gelir vergisi beyannamesi tüm beyanname verecek vatandaşlar için nisan sonuna kadar uzatılmıştı.
65 yaş üstü beyana tabi gelir elde eden mükellefler içinse, sokağa çıkma yasağının bitmesinden sonra gelir beyanı yapılabilecek.
Yasağın bitmesinden sonraki 15 gün içinde gelir vergisi beyanlarını verebilecekler, ilk taksit ödemelerini de yine aynı sürede yapabilecekler.
Okurlarımız şimdi haklı olarak soruyor… 65 yaş üstünde olanlar, emlak vergisi ödemesi için de sokağa çıkma yasağının bitmesini bekleyecek mi?
ÖDEME ZAMANI Emlak vergisi için de ödeme zamanı geldi… İlk taksitinin mayıs ayı sonuna kadar ödenmesi gerekiyor. İkinci taksitse kasım sonuna kadar ödenebiliyor.
Aslında sokağa çıkma yasağı kapsamına giren mükelleflerin mücbir sebep halinde olduğunu kabul eden 518 no.lu VUK Tebliğiyle tüm vergisel yükümlülükler ertelenmiş oluyor.
Ancak diğer yandan yine aynı tebliğde "verilemeyen beyanname/bildirimlerin verilme süreleri ile bunlara istinaden tahakkuk eden vergilerin ödeme sürelerinin" uzatıldığı belirtiliyor. Yani; beyanname/bildirim sonucu tahakkuk eden vergilerden bahsediyor yalnızca…
Emlak vergisi içinse mülk sahiplerinin her yıl beyanname veya bildirim vermeleri söz konusu değil. (Yalnızca mülk ilk satın alındığında belediyeye bildirim yapılıyor.) Her yıl otomatik olarak yeniden değerleme oranı dikkate alınarak mülkün emlak vergi değeri yeniden belirlenip mülk sahibi adına vergi tahakkuk ediyor.
AÇIKLIĞA KAVUŞMALI Dolayısıyla şimdi gözler emlak vergisinde… 65 yaş üstü için emlak vergisi ödemesi mayıs sonuna kadar mı yapılacak, yoksa sokağa çıkma yasağının bitmesinden sonraki 15 gün içinde mi yapılacak?
Hürriyet'te yer alan habere göre, 518 no.lu VUK tebliğinde bu sorunun cevabı net olarak belirtilmiyor. Emlak vergisi, milyonlarca gayrimenkul sahibini ilgilendiriyor. 65 yaş üstünde olup da emlak vergisi ödemek zorunda olan mükellef sayısının da yine milyonlarla ifade edilebileceğini tahmin edebiliyoruz.
Son ödeme günü olan 31 Mayıs yaklaşırken bu tereddütün giderilmesi, 65 yaş üstü için emlak vergisi ödemesinin sokağa çıkma yasağının bitmesinden sonra yapılıp yapılamayacağının açığa kavuşturulması gerekiyor.
Belediyelerin büyük çoğunluğu emlak vergisi tahsilatını internet ten de yapabiliyor. Bugün itibariyle emlak vergisinin ilk taksitini ödeyen mükellefler de var. Ancak internetten ödeme imkanı olmayan ve sokağa çıkma yasağı kapsamına dahil olan kişilerin ayrıca değerlendirilmesi de gerekiyor.
KİMLER VERGİ ÖDEMEYECEK? Bina, arsa ve arazilerin emlak vergi değeri (matrahı) geçen yıla göre, yüzde 11.29 oranında artırıldı.
'Yeniden değerleme oranının yarısı' kadar artırılan rayiç değerler üzerinden, gayrimenkullerin 2020 emlak vergisi ödenecek.
Konut sahipleri, yeni emlak vergi değerinin binde 1'i (büyükşehirlerde binde 2'si) oranında vergi ödeyecekler. İşyeri sahipleri emlak vergi değerinin binde 2'si (büyükşehirlerde binde 4'ü) oranında emlak vergisi ödeyecekler. Vergi ödeme me hakkına sahip mülk sahipleri de var…
*En fazla brüt 200 metrekare ve tek konuta sahip olan;
*Hiç geliri olmayan ev hanımları ve işsizler,
*SGK 'dan (SSK, Bağ-Kur ve Emekli Sandığı) aldıkları emekli aylığından başka geliri olmayan emekliler (ve bunların dul ve yetimleri)
* Engelliler, *Gaziler,
*Şehitlerin dul ve yetimleri, indirimli (sıfır oranlı) bina vergisi uygulamasından yararlanabilirler.
Emlak vergisiyle ilgili merak edilen konuları yarın, perşembe ve cuma günü de yazı dizisi olarak ele almaya devam ediyoruz… Gayrimenkullerin 2020 yılı için emlak vergi değerinin nasıl hesaplandığını ve emlak vergisi avantajından yararlanma koşullarının merak edilen ayrıntılarını açıklıyoruz… Yalnızca şahıslara tanınan avantajları değil, sanayici işletmelere tanınan emlak vergisi muafiyetinin koşullarını da örneklerle açıklıyoruz.