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{"id":18026,"date":"2020-12-23T14:00:32","date_gmt":"2020-12-23T11:00:32","guid":{"rendered":"https:\/\/borsahaberonline.com\/?p=18026"},"modified":"2020-12-23T14:00:32","modified_gmt":"2020-12-23T11:00:32","slug":"bankalarin-ihrac-ettigi-tahvil-ve-bonolarda-stopaj-dusuruldu","status":"publish","type":"post","link":"https:\/\/borsahaberonline.com\/bankalarin-ihrac-ettigi-tahvil-ve-bonolarda-stopaj-dusuruldu\/","title":{"rendered":"Bankalar\u0131n ihra\u00e7 etti\u011fi tahvil ve bonolarda stopaj d\u00fc\u015f\u00fcr\u00fcld\u00fc"},"content":{"rendered":"Bankalar\u0131n ihra\u00e7 etti\u011fi tahvil ve bonolarda stopajlar\u0131n d\u00fc\u015f\u00fcr\u00fclmesine karar verildi.<\/p>\n
Resmi Gazete’de yay\u0131mlanan Cumhurba\u015fkanl\u0131\u011f\u0131 karar\u0131na nazaran 2006\/10731 Bakanlar Heyeti karar\u0131na eklenen s\u00fcreksiz 3. unsur ile daha evvel y\u00fczde 10 ile y\u00fczde 15 olarak uygulanan ilgili stopajlar birtak\u0131m vadelerde s\u0131f\u0131rlan\u0131rken, kimi vadelerde y\u00fczde 3’e, kimi vadelerde de y\u00fczde 5’e indirildi.<\/p>\n
Karara nazaran 31 Mart 2021 tarihine kadar iktisap edilen, bankalar taraf\u0131ndan ihra\u00e7 edilen tahvil ve bonolardan elde edilen gelir ve karlar ile fon kullan\u0131c\u0131s\u0131n\u0131n bankalar oldu\u011fu varl\u0131k kiralama \u015firketleri taraf\u0131ndan ihra\u00e7 edilen kira sertifikalar\u0131ndan elde edilen gelir ve \u00e7\u0131karlarda stopaj vadesi 6 aya kadar (6 ay d\u00e2hil) olanlara sa\u011flanan gelirlerden y\u00fczde 5 olarak uygulanacak. <\/p>\n
T\u0131pk\u0131 enstr\u00fcmanlarda vadesi 1 y\u0131la kadar (1 y\u0131l d\u00e2hil) olanlara sa\u011flanan gelirlerden y\u00fczde 3, 6 aydan az m\u00fchletle (6 ay d\u00e2hil) elde tutulanlar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan yararlardan y\u00fczde 5, 1 y\u0131ldan az m\u00fchletle (1 y\u0131l d\u00e2hil) elde tutulanlar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan yararlardan y\u00fczde 3 stopaj al\u0131nacak.<\/p>\n
1 y\u0131ldan fazla m\u00fcddetle elde tutulanlar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan yararlardan ve vadesi 1 y\u0131ldan uzun olanlara sa\u011flanan gelirlerden stopaj al\u0131nmayacak.<\/p>\n
Bu hususun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih ile 31 Mart 2021 tarihi (bu tarih d\u00e2hil) ortas\u0131nda iktisap edilen, (de\u011fi\u015fken, karma, eurobond, d\u0131\u015f bor\u00e7lanma, yabanc\u0131, h\u00fcr fonlar ile unvan\u0131nda \u201cD\u00f6viz\u201d tabiri ge\u00e7en yat\u0131r\u0131m fonlar\u0131 hari\u00e7) yat\u0131r\u0131m fonlar\u0131ndan elde edilen gelir ve karlara da stopaj uygulanmayacak. <\/p>\n<\/p>\n
Bloomberg HT<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"Bankalar\u0131n ihra\u00e7 etti\u011fi tahvil ve bonolarda stopajlar\u0131n d\u00fc\u015f\u00fcr\u00fclmesine karar verildi. Resmi Gazete’de yay\u0131mlanan Cumhurba\u015fkanl\u0131\u011f\u0131 karar\u0131na …<\/p>\n","protected":false},"author":1,"featured_media":18027,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[2088,2089,1409],"class_list":["post-18026","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-elde","tag-kazanclar","tag-stopaj"],"yoast_head":"\n
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