{"id":1046,"date":"2025-11-13T20:16:22","date_gmt":"2025-11-13T20:16:22","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1046"},"modified":"2025-11-13T20:16:22","modified_gmt":"2025-11-13T20:16:22","slug":"sirkuler-no-2025-043-yillara-sari-bazi-insaat-ve-onarim-islerinde-tevkifat-orani-5ten-1e-dusurulmustur","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-043-yillara-sari-bazi-insaat-ve-onarim-islerinde-tevkifat-orani-5ten-1e-dusurulmustur\/","title":{"rendered":"Sirk\u00fcler No: 2025-043 YILLARA SAR\u0130 BAZI \u0130N\u015eAAT VE ONARIM \u0130\u015eLER\u0130NDE TEVK\u0130FAT ORANI %5\u2019TEN %1\u2019E D\u00dc\u015e\u00dcR\u00dcLM\u00dc\u015eT\u00dcR"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><strong>YILLARA SAR\u0130 BAZI \u0130N\u015eAAT VE ONARIM \u0130\u015eLER\u0130NDE TEVK\u0130FAT ORANI %5\u2019TEN %1\u2019E D\u00dc\u015e\u00dcR\u00dcLM\u00dc\u015eT\u00dcR<\/strong><br><br>Bilindi\u011fi \u00fczere; birden fazla takvim y\u0131l\u0131na sirayet eden in\u015faat ve onar\u0131m i\u015flerine ili\u015fkin yap\u0131lan avans \u00f6demeleri ve hakedi\u015f bedelleri \u00fczerinden Gelir Vergisi Kanununun 94 \u00fcnc\u00fc maddesi ile Kurumlar Vergisi Kanununun 15 ve 30 uncu maddeleri uyar\u0131nca vergi kesintisi yap\u0131lmaktad\u0131r.<br><br>S\u00f6z konusu maddeler gere\u011fince yap\u0131lacak vergi kesintisi oranlar\u0131;<\/p>\n\n\n\n<ul>\n<li>193 Say\u0131l\u0131 Gelir Vergisi Kanununun 94 \u00fcnc\u00fc Maddesinde Yer Alan Tevkifat Nispetlerine \u0130li\u015fkin 12\/1\/2009 Tarihli ve 2009\/14592 Say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n Eki Karar,<\/li>\n\n\n\n<li>5520 Say\u0131l\u0131 Kurumlar Vergisi Kanununun 15 inci Maddesinde Yer Alan Vergi Kesintisi Oranlar\u0131na \u0130li\u015fkin 12\/1\/2009 Tarihli ve 2009\/14594 Say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n Eki Karar ve<\/li>\n\n\n\n<li>5520 Say\u0131l\u0131 Kurumlar Vergisi Kanununun 30 uncu Maddesinde Yer Alan Vergi Kesintisi Oranlar\u0131na \u0130li\u015fkin 12\/1\/2009 Tarihli ve 2009\/14593 Say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n Eki Kararda<\/li>\n<\/ul>\n\n\n\n<p>belirlenmi\u015f olup,&nbsp;<strong>%5 olarak<\/strong>&nbsp;uygulanmaktayd\u0131.<\/p>\n\n\n\n<p>30\/03\/2025 tarihli ve 32857 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan&nbsp;<a href=\"https:\/\/www.gib.gov.tr\/sites\/default\/files\/fileadmin\/mevzuatek\/ck9707.pdf\">9707 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla<\/a>&nbsp;s\u00f6z konusu Kararlarda de\u011fi\u015fiklik yap\u0131larak, an\u0131lan<strong>&nbsp;tevkifat oranlar\u0131;<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>Demiryolu hatt\u0131, tramvay, finik\u00fcler, monoray, metro ve \u015fehir i\u00e7i rayl\u0131 ula\u015f\u0131m sistemleri in\u015faat ve onar\u0131m i\u015fleri dolay\u0131s\u0131yla bu i\u015fleri yapanlara \u00f6denen istihkak bedellerinden %1,<\/strong><\/li>\n\n\n\n<li><strong>Gemi in\u015faat ve onar\u0131m i\u015fleri dolay\u0131s\u0131yla bu i\u015fleri yapanlara \u00f6denen istihkak bedellerinden %1,<\/strong><\/li>\n\n\n\n<li><strong>Di\u011fer i\u015fler dolay\u0131s\u0131yla bu i\u015fleri yapanlara \u00f6denen istihkak bedellerinden %5,<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>olarak yeniden belirlenmi\u015ftir.<\/strong><br><br><strong>B\u00f6ylece, t\u00fcm y\u0131llara sari in\u015faat ve onar\u0131m i\u015flerine y\u00f6nelik belirlenen genel tevkifat oran\u0131 yukar\u0131 yer verilen baz\u0131 i\u015fler y\u00f6n\u00fcnden farkl\u0131la\u015ft\u0131r\u0131lm\u0131\u015f ve bu i\u015flere daha d\u00fc\u015f\u00fck kesinti oran\u0131 (%1) uygulanmas\u0131 sa\u011flanm\u0131\u015ft\u0131r.<\/strong><br><br><strong>Bu i\u015fler d\u0131\u015f\u0131nda kalan di\u011fer y\u0131llara sari in\u015faat ve onar\u0131m i\u015flerinde bu i\u015fleri yapanlara \u00f6denen istihkak bedelleri \u00fczerinden mevcut tevkifat oran\u0131 %5 uygulanmaya devam<\/strong><br><strong>edilecektir.<\/strong><br><br>\u0130lgili Cumhurba\u015fkan\u0131 Karar\u0131 yay\u0131m tarihini izleyen ay ba\u015f\u0131ndan itibaren yap\u0131lan \u00f6demelere uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011finden,&nbsp;<strong>bu yeni oranlar 01\/04\/2025 tarihinden itibaren yap\u0131lan avans \u00f6demeleri ile istihkak bedelleri i\u00e7in uygulanacakt\u0131r.<\/strong><br><br>Sayg\u0131lar\u0131m\u0131zla,<br>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>YILLARA SAR\u0130 BAZI \u0130N\u015eAAT VE ONARIM \u0130\u015eLER\u0130NDE TEVK\u0130FAT ORANI %5\u2019TEN %1\u2019E D\u00dc\u015e\u00dcR\u00dcLM\u00dc\u015eT\u00dcR Bilindi\u011fi \u00fczere; birden fazla takvim y\u0131l\u0131na sirayet eden in\u015faat ve onar\u0131m i\u015flerine ili\u015fkin yap\u0131lan avans \u00f6demeleri ve hakedi\u015f bedelleri \u00fczerinden Gelir Vergisi Kanununun 94 \u00fcnc\u00fc maddesi ile Kurumlar Vergisi Kanununun 15 ve 30 uncu maddeleri uyar\u0131nca vergi kesintisi yap\u0131lmaktad\u0131r. S\u00f6z konusu maddeler gere\u011fince&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1046"}],"collection":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1046"}],"version-history":[{"count":1,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1046\/revisions"}],"predecessor-version":[{"id":1047,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1046\/revisions\/1047"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}