{"id":991,"date":"2024-03-30T18:05:17","date_gmt":"2024-03-30T18:05:17","guid":{"rendered":"https:\/\/fuattutuncuoglu.com.tr\/?p=991"},"modified":"2024-03-30T18:05:19","modified_gmt":"2024-03-30T18:05:19","slug":"otomatik-bilgi-paylasimi-gercegi","status":"publish","type":"post","link":"https:\/\/fuattutuncuoglu.com.tr\/?p=991","title":{"rendered":"OTOMAT\u0130K B\u0130LG\u0130 PAYLA\u015eIMI GER\u00c7E\u011e\u0130"},"content":{"rendered":"\n

Bu yaz\u0131m\u0131z\u0131n ana omurgas\u0131 Ekonomi ve Maliye Bakanl\u0131\u011f\u0131m\u0131z\u0131n resmi a\u00e7\u0131klamas\u0131 ve bilgilendirici bro\u015f\u00fcr\u00fcd\u00fcr. Ayr\u0131ca konuyla ilgili olarak yapt\u0131\u011f\u0131m\u0131z\u00a0 ara\u015ft\u0131rma sonucudur.<\/strong><\/p>\n\n\n\n

<\/figure>\n\n\n\n

Otomatik Bilgi Payla\u015f\u0131m\u0131n\u0131n Hukuki Kayna\u011f\u0131<\/strong><\/p>\n\n\n\n

Vergi alan\u0131nda uluslararas\u0131 i\u015fbirli\u011fi, pek \u00e7ok \u00fclkenin kat\u0131l\u0131m\u0131yla s\u00fcrd\u00fcr\u00fclen ve Avrupa Birli\u011fi (AB) ile T\u00fcrkiye\u2019nin de bir par\u00e7as\u0131 oldu\u011fu Ekonomik \u0130\u015fbirli\u011fi ve Kalk\u0131nma \u00d6rg\u00fct\u00fc (OECD) ve G20 gibi uluslararas\u0131 kurulu\u015f ve olu\u015fumlarca da takip edilmekte. \u00dclkeler \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n kendilerine sa\u011flad\u0131\u011f\u0131 s\u0131n\u0131rlar d\u00e2hilinde talep \u00fczerine bilgi de\u011fi\u015fimini uzun y\u0131llard\u0131r y\u00fcr\u00fctmekteyken, vergi kay\u0131p ve ka\u00e7aklar\u0131n\u0131 \u00f6nlemek konusundaki i\u015fbirli\u011finin hem \u00e7ok tarafl\u0131 hem de otomatik temelde ger\u00e7ekle\u015fmesini sa\u011flamak \u00fczere OECD taraf\u0131ndan Vergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma S\u00f6zle\u015fmesi olu\u015fturuldu. Avrupa Birli\u011fi \u00fcyesi \u00fclkelerin tamam\u0131n\u0131n yan\u0131 s\u0131ra \u0130svi\u00e7re, Norve\u00e7, Brezilya, Hindistan gibi \u00fclkeler de dahil  136 \u00fclke  S\u00f6zle\u015fme kabul edildi. Uluslararas\u0131 vergisel i\u015fbirli\u011fi ve \u015feffafl\u0131\u011f\u0131n bir gere\u011fi olarak 2011 y\u0131l\u0131nda T\u00fcrkiye taraf\u0131ndan da imzaland\u0131. 107 \u00fclkenin taraf oldu\u011fu \u201cFinansal Hesap Bilgilerinin Otomatik De\u011fi\u015fimine \u0130li\u015fkin \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131\u201dn\u0131 da T\u00fcrkiye 21.04.2017 tarihinde imzalam\u0131\u015f ve 31.12.2019 tarihinde onaylad\u0131.T\u00fcrkiye\u2019de otomatik bilgi de\u011fi\u015fimi i\u00e7in bilgileri toplamaya ve payla\u015fmaya yetkili makam, Hazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131d\u0131r. AB \u00fclkeleri ile pek \u00e7ok di\u011fer \u00fclke ise kendi aralar\u0131nda otomatik bilgi de\u011fi\u015fimine 2017 ve 2018 y\u0131llar\u0131nda ba\u015flad\u0131.<\/strong><\/p>\n\n\n\n

\u00dclkemiz Hangi \u00dclkelerle \u0130\u015f Birli\u011fi \u0130\u00e7inde<\/strong><\/p>\n\n\n\n

Anla\u015fmaya taraf \u00fclkelerden Almanya, Hollanda, Bel\u00e7ika, Avusturya ve Fransa, T\u00fcrkiye\u2019nin (2019 y\u0131l\u0131na ait bilgilerin payla\u015f\u0131laca\u011f\u0131) 2020 y\u0131l\u0131 bilgi de\u011fi\u015fimi takvimine al\u0131namam\u0131\u015ft\u0131r. Bununla birlikte, Avrupa Birli\u011fi, t\u00fcm \u00fcye devletlerle otomatik bilgi de\u011fi\u015fimi yapmayan \u00fclkeleri listeleme yoluyla izlemekte ve bu \u00fclkelere yapt\u0131r\u0131m uygulamay\u0131 tart\u0131\u015fmaktad\u0131r. \u00d6n\u00fcm\u00fczdeki s\u00fcre\u00e7te bilgi de\u011fi\u015fimi yap\u0131lan \u00fclke say\u0131s\u0131n\u0131n artt\u0131r\u0131lmas\u0131 s\u00f6z konusudur.<\/strong><\/p>\n\n\n\n

Otomatik Bilgi De\u011fi\u015fiminin Kapsam\u0131 Nedir?<\/strong><\/p>\n\n\n\n

Otomatik bilgi de\u011fi\u015fimi; ki\u015filerin, ikamet etti\u011fi  \u00fclke d\u0131\u015f\u0131ndaki di\u011fer \u00fclkelerde bulunan finansal hesap bilgilerinin, yerle\u015fik (mukim) olunan \u00fclkeye, her y\u0131l di\u011fer \u00fclke vergi idarelerince, vergisel ama\u00e7larla kullan\u0131lmak \u00fczere kar\u015f\u0131l\u0131kl\u0131 ve otomatik olarak elektronik ortamda g\u00f6nderilmesidir.<\/strong><\/p>\n\n\n\n

\u00d6rne\u011fin; \u0130sve\u00e7\u2019te yerle\u015fik bir T\u00fcrk vatanda\u015f\u0131n\u0131n T\u00fcrkiye\u2019de bulunan ve kapsama giren banka hesab\u0131na ili\u015fkin bilgilerin m\u00fctekabiliyet (kar\u015f\u0131l\u0131kl\u0131l\u0131k) esas\u0131nda payla\u015f\u0131m\u0131d\u0131r. T\u00fcrkiye\u2019de yerle\u015fik bir \u0130sve\u00e7 vatanda\u015f\u0131n\u0131n \u0130sve\u00e7\u2019te sahip oldu\u011fu banka hesab\u0131n\u0131n bilgisi de \u0130sve\u00e7\u2019ten al\u0131nacakt\u0131r.<\/strong><\/p>\n\n\n\n

De\u011fi\u015fime tabi tutulacak bilgiler<\/strong><\/p>\n\n\n\n

\u0130lgilinin ad\u0131 ve soyad\u0131,<\/strong><\/p>\n\n\n\n

Adresi,<\/strong><\/p>\n\n\n\n

Yerle\u015fik (mukim) oldu\u011fu \u00fclke ve vergi kimlik numaras\u0131 (VKN),<\/strong><\/p>\n\n\n\n

Do\u011fum yeri ve tarihi,<\/strong><\/p>\n\n\n\n

Hesap numaras\u0131, hesap bakiyesi ya da de\u011feri,<\/strong><\/p>\n\n\n\n

Hesaba y\u0131l i\u00e7inde \u00f6denen faiz, temett\u00fc gibi gelirlerin ya da hesapta tutulan varl\u0131klardan elde edilen gelirlerin toplam br\u00fct tutar\u0131<\/strong><\/p>\n\n\n\n

Kapsam D\u0131\u015f\u0131 Olan Konular Nelerdir?<\/strong><\/p>\n\n\n\n

\u00dclkemizdeki gayrimenkul ve ta\u015f\u0131t bilgileri otomatik bilgi de\u011fi\u015fimi kapsam\u0131nda de\u011fildir. Hesap hareketleri detay\u0131 da bu kapsamda finansal kurulu\u015flardan al\u0131nmayacak ve payla\u015f\u0131m konusu yap\u0131lmayacak.<\/strong><\/p>\n\n\n\n

Otomatik bilgi de\u011fi\u015fimi kapsam\u0131nda T\u00fcrkiye bilgi payla\u015f\u0131m\u0131na ba\u015flad\u0131 m\u0131?<\/strong><\/p>\n\n\n\n

T\u00fcrkiye\u2019nin ilk otomatik bilgi de\u011fi\u015fimi, 2018 y\u0131l\u0131nda Norve\u00e7 ve Letonya ile ba\u015flam\u0131\u015f olup, 21.08.2020 itibar\u0131yla Anla\u015fma kapsam\u0131nda 2020 y\u0131l\u0131nda T\u00fcrkiye\u2019nin otomatik temelde bilgi g\u00f6ndermesi 54 \u00fclke ile payla\u015f\u0131ld\u0131. Listenin \u00f6n\u00fcm\u00fczdeki y\u0131llarda da de\u011fi\u015fiklik g\u00f6sterebilmesi, yeni \u00fclkelerin eklenmesi ya da \u00e7\u0131kmas\u0131 s\u00f6z konusu olabilir. Otomatik bilgi de\u011fi\u015fimi s\u00fcreci zaman i\u00e7erisinde Anla\u015fmaya taraf t\u00fcm \u00fclkeleri kapsayacak \u015fekilde ilerlemesi d\u00fc\u015f\u00fcn\u00fclmekte. \u015eu an itibar\u0131yla Almanya, Hollanda, Bel\u00e7ika, Avusturya ve Fransa, T\u00fcrkiye\u2019nin (2019 y\u0131l\u0131na ait bilgilerin payla\u015f\u0131laca\u011f\u0131) 2020 y\u0131l\u0131 bilgi de\u011fi\u015fimi takvimine al\u0131namam\u0131\u015ft\u0131r.<\/strong><\/p>\n\n\n\n

Hangi d\u00f6nemin bilgileri payla\u015f\u0131lacakt\u0131r? Otomatik bilgi de\u011fi\u015fimi ge\u00e7mi\u015f y\u0131llar\u0131 kapsamakta m\u0131d\u0131r?<\/strong><\/p>\n\n\n\n

Almanya, Fransa, Hollanda, Avusturya ve Bel\u00e7ika hari\u00e7, 2019 y\u0131l\u0131na ili\u015fkin bilgiler kar\u015f\u0131l\u0131kl\u0131l\u0131k sa\u011flanan \u00fclkelere 2020 y\u0131l\u0131nda g\u00f6nderilecektir. Bu tarihlerden \u00f6nceki y\u0131llara ili\u015fkin otomatik bilgi de\u011fi\u015fimi yap\u0131lmas\u0131 s\u00f6z konusu de\u011fil.  Norve\u00e7 ve Letonya ile ise otomatik bilgi de\u011fi\u015fimi kapsam\u0131nda 2018 ve 2019 y\u0131llar\u0131nda kar\u015f\u0131l\u0131kl\u0131 olarak bilgi payla\u015f\u0131m\u0131 yap\u0131lm\u0131\u015ft\u0131r. Bilgi de\u011fi\u015fiminde bulunulan y\u0131l bildirilecek olup geriye do\u011fru gitme veya 10 y\u0131l ge\u00e7mi\u015fi bildirme gibi husus yoktur. Ayr\u0131ca bilgi g\u00f6nderilir iken ayr\u0131nt\u0131l\u0131 olarak kira geliri, emeklilik, faiz vs ayr\u0131nt\u0131ya yer verilmeyecektir.<\/strong><\/p>\n\n\n\n

Kimler T\u00fcrkiye\u2019de hesab\u0131 g\u00f6nderilecek kabul edilir ve bilgileri g\u00f6nderilir ?<\/strong><\/p>\n\n\n\n

 Gelir Vergisi Kanunumuza g\u00f6re \u201cikametg\u00e2h\u0131 T\u00fcrkiye\u2019de olanlar ile bir takvim y\u0131l\u0131nda 6 aydan fazla devaml\u0131 olarak T\u00fcrkiye\u2019de oturanlar T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131l\u0131rlar.\u201d Ayr\u0131ca  Medeni Kanunumuzun 19 uncu maddesine g\u00f6re \u201cyerle\u015fim yeri bir kimsenin s\u00fcrekli kalma niyetiyle oturdu\u011fu yerdir.\u201d Adresi \u00fclkemiz g\u00f6z\u00fckenlerin ve banka hesap bilgisi ile ileti\u015fim bilgileri T\u00fcrkiye olanlar\u0131n bilgisi g\u00f6nderilmez.<\/strong><\/p>\n\n\n\n

T\u00fcrk bankalar\u0131ndan m\u0131 bilgi al\u0131n\u0131r ve T\u00fcrkiye’de kim yetkili?<\/strong><\/p>\n\n\n\n

Yabanc\u0131 finansal kurulu\u015flar\u0131n T\u00fcrkiye\u2019de bulunan \u015fubeleri ile T\u00fcrkiye\u2019de kurulu finansal kurulu\u015flar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bilgi g\u00f6nderecektir. T\u00fcrk finansal kurulu\u015flar\u0131n\u0131n yurtd\u0131\u015f\u0131 \u015fubeleri ise bulunduklar\u0131 \u00fclkenin mevzuat\u0131na tabi olup, bu kurulu\u015flardaki m\u00fc\u015fteri bilgilerinin T\u00fcrkiye (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) \u00fczerinden di\u011fer \u00fclkelere otomatik bilgi de\u011fi\u015fimi kapsam\u0131nda g\u00f6nderilmesi s\u00f6z konusu olmayacakt\u0131r.<\/strong><\/p>\n\n\n\n

Finansal kurulu\u015flar bildirim kapsam\u0131ndaki m\u00fc\u015fterilerini yani sizleri nas\u0131l tespit edecek?<\/strong><\/p>\n\n\n\n

Finansal kurulu\u015flar yeni a\u00e7\u0131lan hesaplar i\u00e7in m\u00fc\u015fterilerden hangi \u00fclkede yerle\u015fik (mukim) olduklar\u0131n\u0131 g\u00f6steren beyanlar\u0131n\u0131 al\u0131rlar. Ayr\u0131ca 1\/7\/2017 tarihinden \u00f6nce a\u00e7\u0131lm\u0131\u015f hesaplarda finansal kurulu\u015flar kay\u0131t taramas\u0131 yaparlar. Kay\u0131tlar\u0131nda a\u015fa\u011f\u0131daki g\u00f6stergelerden birinin bulunmas\u0131 halinde g\u00f6stergenin bulundu\u011fu \u00fclkeye ili\u015fkin olarak Ba\u015fkanl\u0131\u011fa bildirim g\u00f6nderilir:<\/strong><\/p>\n\n\n\n

-Ki\u015finin ilgili \u00fclkede yerle\u015fik (mukim) oldu\u011funa ili\u015fkin kay\u0131t<\/strong><\/p>\n\n\n\n

-\u0130lgili \u00fclkede g\u00fcncel yaz\u0131\u015fma ya da ikametgah adresi<\/strong><\/p>\n\n\n\n

-\u0130lgili \u00fclkede kay\u0131tl\u0131 telefon numaras\u0131 (T\u00fcrkiye\u2019de bir telefon numaras\u0131 yoksa)<\/strong><\/p>\n\n\n\n

-Mevduat hesaplar\u0131 d\u0131\u015f\u0131ndaki hesaplardan ilgili \u00fclkedeki hesaplara d\u00fczenli fon transferi talimat\u0131<\/strong><\/p>\n\n\n\n

-\u0130lgili \u00fclkede adresi bulunan bir ki\u015fiye verilmi\u015f temsil veya imza yetkisi (vekaletname)<\/strong><\/p>\n\n\n\n

Bu nedenle, banka hesap sahibi olarak sizlerin bankadaki adreslerinizi kontrol etmenizi ve g\u00fcncel ikamet bilgilerini ki\u015fisel beyan ve kan\u0131tlay\u0131c\u0131 belge ile birlikte bankalar\u0131na bildirmesi ve ileti\u015fim bilgilerinizi g\u00fcncelleme yapman\u0131z yarar\u0131n\u0131za olacakt\u0131r.<\/strong><\/p>\n\n\n\n

Gayrimenkul bilgileri payla\u015f\u0131lacak m\u0131d\u0131r?<\/strong><\/p>\n\n\n\n

Gayrimenkuller (ev, bina, arsa vb.) ve ara\u00e7 gibi finansal nitelikte olmayan varl\u0131klara ili\u015fkin bilgilerin otomatik temelde de\u011fi\u015fimi s\u00f6z konusu olmayacak. Ayr\u0131ca ticari taksi, minib\u00fcs,otob\u00fcs,servis arac\u0131 ve \u00f6zel ara\u00e7lar dahil olmak \u00fczere kapsam d\u0131\u015f\u0131d\u0131r.<\/strong><\/p>\n\n\n\n

Hesap sahibi olarak sizlerin avukatlar ya da di\u011fer hizmet sa\u011flay\u0131c\u0131lara vekalet vererek otomatik bilgi de\u011fi\u015fimi d\u0131\u015f\u0131nda kalmas\u0131 m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/strong><\/p>\n\n\n\n

Yukar\u0131da ifade edilen payla\u015f\u0131m kriterlerini ta\u015f\u0131yan hesaplara ait bilgilerin, ba\u015fvuru, dilek\u00e7e, itiraz ve dava gibi y\u00f6ntemlerle otomatik de\u011fi\u015fim d\u0131\u015f\u0131nda b\u0131rak\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fil. Vatanda\u015flar\u0131m\u0131z finansal hesap bilgilerinin bildirim d\u0131\u015f\u0131nda tutulaca\u011f\u0131 vaadiyle kendilerinden \u00fccret, T.C. kimlik numaralar\u0131, e-devlet \u015fifreleri gibi bilgileri talep eden ki\u015fi ve \u015firketlere kar\u015f\u0131 dikkatli davranmal\u0131 ve bu bilgilerin doland\u0131r\u0131c\u0131l\u0131k amac\u0131yla kullan\u0131labilece\u011fini g\u00f6z \u00f6n\u00fcnde bulundurmal\u0131d\u0131r. Bu konuda Ekonomi ve Maliye Bakanl\u0131\u011f\u0131nca yurtd\u0131\u015f\u0131nda veya T\u00fcrkiye\u2019de \u00fccret kar\u015f\u0131l\u0131\u011f\u0131 hizmet vermek \u00fczere hi\u00e7bir avukat, dan\u0131\u015fman veya \u015firket yetkilendirilmemi\u015ftir. Vatanda\u015flar\u0131m\u0131z\u0131n, avukatlara ya da dan\u0131\u015fmanl\u0131k firmalar\u0131na verilerinin yurtd\u0131\u015f\u0131na aktar\u0131lmas\u0131na r\u0131za g\u00f6sterilmedi\u011fi y\u00f6n\u00fcnde vekaletname vererek otomatik bilgi de\u011fi\u015fimini \u00f6nlemeleri m\u00fcmk\u00fcn de\u011fildir. Bu \u00e7ok \u00f6nemli konuyu bir \u00f6rnekle peki\u015ftirelim. Bay (A) T\u00fcrkiye’de ya\u015famaktad\u0131r. Bir televizyon program\u0131nda dan\u0131\u015fman oldu\u011funu ve otomatik bilgi payla\u015f\u0131m\u0131 kapsam\u0131nda verileri gizleyebilece\u011fini iddia eden Bay (N)\u2019ye vekalet \u00fccreti olarak 1000 Euro \u00f6demi\u015ftir. Bay (N), idari makamlara Bay (A)\u2019n\u0131n verilerinin gizlenmesi i\u00e7in ba\u015fvursa da Bay (A)\u2019n\u0131n verileri Anla\u015fma kapsam\u0131na giriyorsa bilgileri payla\u015f\u0131lacakt\u0131r<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Bu yaz\u0131m\u0131z\u0131n ana omurgas\u0131 Ekonomi ve Maliye Bakanl\u0131\u011f\u0131m\u0131z\u0131n resmi a\u00e7\u0131klamas\u0131 ve bilgilendirici bro\u015f\u00fcr\u00fcd\u00fcr. Ayr\u0131ca konuyla ilgili olarak yapt\u0131\u011f\u0131m\u0131z\u00a0 ara\u015ft\u0131rma sonucudur. Otomatik Bilgi Payla\u015f\u0131m\u0131n\u0131n Hukuki Kayna\u011f\u0131 Vergi alan\u0131nda uluslararas\u0131 i\u015fbirli\u011fi, pek \u00e7ok \u00fclkenin kat\u0131l\u0131m\u0131yla s\u00fcrd\u00fcr\u00fclen ve Avrupa Birli\u011fi (AB) ile T\u00fcrkiye\u2019nin de bir par\u00e7as\u0131 oldu\u011fu Ekonomik \u0130\u015fbirli\u011fi ve Kalk\u0131nma \u00d6rg\u00fct\u00fc (OECD) ve G20 gibi uluslararas\u0131 kurulu\u015f […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[7,16],"tags":[],"_links":{"self":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/991"}],"collection":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=991"}],"version-history":[{"count":1,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/991\/revisions"}],"predecessor-version":[{"id":992,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/991\/revisions\/992"}],"wp:attachment":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}