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Varlık Barışı'nda son hafta! Kimler yararlanabilir? Yurt dışında bulunan para, altın, döviz, menkul kıymet gibi varlıkları vergi incelemesine tabi olmadan Türkiye'de değerlendirmek üzere başlatılan Varlık Barışı uygulamasına başvuruda son haftaya girildi. takvim.com.tr Giriş Tarihi : 23 Haziran 2022 , 11:21 Güncelleme Tarihi : 23 Haziran 2022 , 11:21
Yurt dışında bulunan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçlarını vergi incelemesine tabi olmadan Türkiye'de değerlendirmek üzere başlatılan "Varlık Barışı" uygulamasına başvuru için son haftaya girildi.
Hem yurt dışında hem de yurt içinde bulunan ancak gelir ve kurumlar vergisi mükelleflerinin kanuni defter kayıtlarında yer almayan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları ile taşınmazların milli ekonomiye kazandırılmasını amaçlayan düzenlemeye başvuru için süre azaldı.
Yurt dışındaki varlıklarını 30 Haziran'a kadar Türkiye'deki banka veya aracı kurumlara bildiren gerçek ve tüzel kişiler, bunları serbestçe tasarruf edebilecek, vergi dairelerine herhangi bir bildirimde bulunmayacak.
Bildirilen varlıklar nedeniyle hiçbir suretle vergi incelemesi ve vergi tarhiyatı yapılmayacak.
Bu hükümden faydalanılabilmesi için bildirilen varlıkların 3 ay içinde Türkiye'ye getirilmesi veya ülkedeki banka ya da aracı kurumlarda açılacak bir hesaba transfer edilmesi gerekecek.
TÜRKİYE'DE BULUNAN VARLIKLAR DA BİLDİRİLEBİLECEK Uygulamadan Türkiye'de bulunan ancak kanuni defter kayıtlarında yer almayan varlıkları olan mükellefler de yararlanabilecek.
Gelir veya kurumlar vergisi mükelleflerince sahip olunan ve Türkiye'de bulunan ancak kanuni defter kayıtlarında yer almayan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları ile taşınmazlar da 30 Haziran'a kadar gelir veya kurumlar vergisi yönünden bağlı olunan vergi dairelerine elektronik ortamda bildirilebilecek.
BİLDİRİMLERDE VARLIKLARIN TÜRK LİRASI KARŞILIĞI BEDELLERİ ESAS ALINACAK Gerek yurt dışında bulunan varlıkların banka veya aracı kurumlara gerekse yurt içinde bulunan varlıkların vergi dairelerine bildirilmesinde, Türk lirası cinsinden para itibari (nominal) değeriyle, altın rayiç bedeliyle Türkiye Cumhuriyet Merkez Bankası döviz alış kuruyla hesaplanacak.
Menkul kıymet ve diğer sermaye piyasası araçlarından pay senetleri, varsa borsa rayiciyle, borsa rayici yoksa rayiç bedeliyle, bu bedel tespit edilemiyorsa alış bedeliyle, alış bedeli de belli değilse itibari (nominal) değeriyle hesaplanarak Türkiye'de değerlendirilebilecek.
Bildirimlerde söz konusu varlıkların Türk lirası karşılığı bedelleri esas alınacak.
Ayrıntılı bilgilere Gelir İdaresi Başkanlığının internet sayfasında "Hızlı Erişim" alanında yer alan Varlık Barışı mikro sitesinden, Başkanlığın doğrulanmış sosyal medya hesaplarından, Vergi İletişim Merkezi'nden (VİMER) yurt içi aramalar için "189" , yurt dışı aramalar için ise "0090–312-189-1122" numaralı telefon hattından ulaşabiliyor.