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Bu yıl gelir vergisi konusunda en dikkat edilmesi gereken hususların başında beyanname verme konusunun geldiğini vurgulayan Emre Karaarslan, bu konuda son düzenlemelere ilişkin şunları söyledi:
"2020 yılı içerisinde tek işverenden elde edilen ücret gelir inin 600.000 TL tutarı aşması halinde,
2020 yılı içerisinde birden fazla işverenden elde edilen ücret gelir inin 600.000 TL tutarı aşması halinde,
2020 yılı içerisinde birden fazla işverenden elde edilen ücret gelirlerinin, birden sonraki işverenden alınan ücretler toplamı 49.000 TL tutarı aşması halinde gelir vergisi beyannamesi verilecek.
Söz konusu ücret gelir ini elde eden kişiler 2021 Mart sonuna kadar bu gelirlerini gelir vergisi beyannamesi ile beyan edecekler. Ödemeler 2021 Mart ve Temmuz aylarında 2 eşit taksit olarak yapılacak."
Emre Karaarslan, gelir vergisi ile detaylarını örneklerle açıklayarak kaleme aldı.
İKİNCİ BİR İŞYERİNDE ÇALIŞAN YA DA İŞ DEĞİŞTİRENLER Gelir vergisi beyannamesi ile ilgili sorular, daha çok doktorlar tarafından iletiliyor. Bu nedenle konuyu bir doktor örneği ile açıklayabiliriz.
2020 yılı içerisinde iki özel hastanede birden çalışan bir doktorun birinci çalıştığı hastaneden ve ikinci çalıştığı hastaneden elde ettiği ücret gelir lerinin aşağıdaki gibi olduğunu varsayalım.
Birinci işverenden alınan ücret 120.000 TL İkinci işverenden alınan ücret 51.000 TL Beyan edilecek gelir tutarı 171.000 TL
Birinci işverenden alınan ücret toplama dahil edilmeyecek. İkinci işverenden alınan ücret 51.000 TL, 49.000 TL'lik beyan sınırını aştığı için birinci işverenden aldığı 120.000 TL de dahil olmak üzere 171.000 TL ücret gelirinin tamamı gelir vergisi beyannamesi ile beyan edilecek.
Diğer örneğimizdeki doktor da yıl içinde iş değiştirmiş olsun. Bu doktor, 2020 yılı içerisinde mevcut çalıştığı işyerinden ayrılarak 2020 Temmuz ayında iş yeri değişikliği yapmış olsun.
Temmuz ayına kadar çalıştığı işverenden 120.000 TL, temmuz ayından sonra çalıştığı işverenden 51.000 TL kazandığı durumda, sonraki çalıştığı işverenden aldığı ücret 49.000 TL tutardan fazla olduğu için 2020 yılına ilişkin olarak 2021 yılı Mart ayının sonuna kadar beyanname verecek.
Bu arada elde edilen ücretler üzerinden işverenler tarafından yapılan gelir vergisi kesintisi ile hayat/şahıs sigorta primleri, yine kendisi, eşi ve çocukları adına ödemiş olduğu eğitim ve sağlık harcamaları, Cumhurbaşkanı'nca başlatılan yardım kampanyalarına yapılan ayni ve nakdi bağışlar gibi harcamalar kanunun izin verdiği tutarlar oranında gelir vergisi hesaplamasında düşülecek.
ŞİRKETLERDEN ELDE EDİLEN KâR PAYLARI Hissedarı olunan şirketin 2020 yılı içerisinde kâr payı dağıtmış olması durumunda gelir vergisi beyannamesi verilmesi gerekebilir.
Tam mükellef kurumlardan elde edilen ve kâr paylarının yarısı gelir vergisinden istisna olup, kalan tutar vergiye tabi gelir olarak dikkate alınacaktır.
Beyana tabi başka gelirlerin bulunmaması halinde, vergiye tabi gelir 49.000 TL'yi aşıyor ise beyan edilecek. Beyan edilecek tutar üzerinden hesaplanan gelir vergisinden kurumun kâr dağıtımı sırasında hesapladığı yüzde 15 oranındaki vergi kesintisi düşülecek. Yani 2020 yılında brüt 98 bin liradan fazla kâr payı geliri elde eden bir yatırımcının bu gelirini beyan etmesi gerekiyor.
GAYRİMENKUL SATANLAR, DİKKAT! 2020 yılı nda ev, bina, arsa ve arazi ve benzeri taşınmazları satanların, bu satıştan elde ettikleri kazancı, 2021 yılının Mart ayının sonuna kadar gelir vergisi beyannamesi ile beyan etmeleri gerekiyor.
Ödemeler 2021 yılı içerisinde Mart ve Temmuz aylarında 2 eşit taksit olarak yapılacak. Gayrimenkulünü, edinme tarihinden itibaren 5 yıl geçtikten sonra satanlar ile miras ya da bağış yolu ile edindikleri gayrimenkulleri satanlar, kazançlarını beyan etmeyecek.Elde edilen değer artış kazancı hesaplanırken taşınmazın alındığı günden satışın gerçekleştiği tarihe kadar meydana gelen enflasyon artışı ve elden çıkarma dolayısıyla yapılan ve satıcının üzerinde kalan giderler ile ödenen vergi ve harçlar dikkate alınacak. Değer artış kazancının 18.000 TL tutarın altında kalması durumunda gelir vergisi beyannamesi verilmesine gerek bulunmuyor.
BORSA KAZANÇLARI VE MEVDUAT GELİRİ Yatırımcıların, BİST'te işlem gören yaptıkları hisse senedi işlemlerinden oluşan kazançlar, işleme aracılık eden banka veya aracı kurum tarafından stopaja tabi tutuluyor ve vergi kesintisi (Menkul Kıymet Yatırım Ortaklığı hisse senedi kazançlarında yüzde 10, diğer hisse sentlerinde ise yüzde 0) yapma yükümlülüğü de bu kurumlara ait. BİST'te gerçekleştirilen hisse senedi işlemlerinden sağlanan kazançlar, tutarı ne olursa olsun ayrıca beyan edilmiyor.
Yurt içinde vadeli mevduatta değerlendirilen fonlardan elde edilen kazançlar için de vergi kesintisi ilgili kurumca yapılıyor ve bu kazançlar için de beyanname verilmiyor.
TL MEVDUATLARDA VERGİ ORANLARI Vadesiz ve ihbarlı hesaplar ile 6 aya kadar vadeli hesaplarda yüzde 5 1 yıla kadar vadeli hesaplarda yüzde 3 1 yıldan uzun vadeli hesaplarda yüzde 0
Döviz tevdiatlarında vergi oranları
Vadesiz ve ihbarlı hesaplar ile 1 yıla kadar vadeli hesaplarda yüzde 20 1 yıldan uzun vadeli hesaplarda yüzde 18
SPORCU VE SANATÇILAR BEYANNAME VERECEK 2019 yılının Aralık ayında yapılan düzenleme ile sporculara ödenen ücretlerde kesinti yapılan gelir vergisi oranları değişmişti. Bu düzenleme özellikle Türkiye Süper Ligi'nde forma giyen futbolculara yapılan ödemelerle ilgili vergilendirmeyi etkilemişti. Milliyet'te yer alan habere göre, Buna göre 1 Ocak 2020 tarihinden itibaren sporculara yapılan ücret ve ücret sayılan ödemelerden şu oranlarda vergi kesintisi yapılmaya başlandı:
Lig usulüne tabi spor dallarında en üst ligdekiler için yüzde 20 En üst altı ligdekiler için yüzde 10 Diğer liglerdekiler için yüzde 5 Lig usulüne tabi olmayan spor dallarındaki sporculara yapılan ödemeler ile milli sporculara uluslararası müsabakalara katılmaları karşılığında yapılan ödemelerden yüzde 5
Bununla beraber eğer sözleşme 1 Kasım 2019 tarihinden önce imzalanarak geçerlilik kazanmışsa bu sözleşmeye istinaden yapılan ödemeler yüzde 20 değil yüzde 15 gelir vergisi ne tabi olacak. Sporcular, 1 Kasım 2019 tarihinden sonra imzalanan sözleşmeye istinaden 2020 yılı nda elde ettikleri ücret gelir i toplamı 600.000 TL tutarı aşarsa gelir vergisi beyannamesi verecekler.
Sanatçılar açısından da durum farklı değil. 1 Ocak 2020 tarihinden sonra elde edilen gelir 600.000 TL'yi aşması durumda sanatçı, yıl sonunda gelir vergisi beyannamesi verecek. Elde ettiği gelir üzerinden hesaplanacak vergiden ise daha önce kesintisi yapılmış olan yüzde 17 stopaj ise düşülecek.
Bu düzenleme vergi sorumluluğu spor kulüpleri ile beraber sporculara da yüklenmiş durumda. Dolayısı ile sporcuların süreci yakından takip ederek beyan zamanını geçirmemeleri önemli.
BES KAZANÇLARININ VERGİLENDİRİLMESİ Bireysel emeklilik sisteminden (BES) elde edilen kazançlar için ilgili kurumlarca vergi kesintisi uygulanıyor, BES katılımcılarının bu kazançları için ayrıca gelir vergisi beyannamesi vermesi gerekmiyor. Vergi kesinti oranları şöyle:
10 yıldan az süreyle katkı payı ödeyerek ayrılanlar ile bu süre içinde kısmen ödeme alanlara yapılan ödemelerin içerdiği irat tutarı üzerinden yüzde 15
10 yıl süreyle katkı payı ödemiş olmakla birlikte emeklilik hakkı kazanmadan ayrılanlar ile bu süre içinde kısmen ödeme alanlara yapılan ödemelerin içerdiği irat tutarı üzerinden yüzde 10 Emeklilik hakkı kazananlar ile bu sistemden vefat, maluliyet veya tasfiye gibi zorunlu nedenlerle ayrılanlara yapılan ödemelerin içerdiği irat tutarı üzerinden yüzde 5.