{"id":9567,"date":"2018-04-04T08:00:16","date_gmt":"2018-04-04T06:00:16","guid":{"rendered":"https:\/\/tunal-stb.de\/gelir-vergisi-beyannamesi-icin-makbuzlarin-saklanmasi\/"},"modified":"2023-07-21T09:17:40","modified_gmt":"2023-07-21T07:17:40","slug":"gelir-vergisi-beyannamesi-icin-makbuzlarin-saklanmasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/gelir-vergisi-beyannamesi-icin-makbuzlarin-saklanmasi\/","title":{"rendered":"Gelir vergisi beyannamesi i\u00e7in makbuzlar\u0131n saklanmas\u0131"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: left;\"><strong>Makbuzlar\u0131n saklanmas\u0131 &#8211; Gelir vergisi &#8211; Vergi dan\u0131\u015fmanlar\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Aufbewahrung von Belegen zur Einkommensteuer-Erkla\u0308rung&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><div class=\"column\">\n<h2>Belge depolama<\/h2>\n<p><strong>gelir vergisi beyannamesine<\/strong><\/p>\n<p>2018 y\u0131l\u0131ndan itibaren vergi makamlar\u0131, gelir vergisi beyannamesi ile ba\u011flant\u0131l\u0131 olarak <strong>\u00f6zel makbuzlar\u0131n<\/strong> ibraz edilmesi zorunlulu\u011fundan genellikle feragat edecektir. \u00d6rne\u011fin, art\u0131k bir vergi levhas\u0131n\u0131n eklenmesi gerekli de\u011fildir. Elveri\u015fli vergi muamelesi testi veya Madde 32d paragraf\u0131 uyar\u0131nca bir ba\u015fvuru kapsam\u0131nda olsa bile. 4 EStG sermaye kazanc\u0131 vergisi i\u00e7in bir kredi uygulan\u0131r (bkz. \u00a7 36 paragraf 2 no. 2 EStG).<\/p>\n<p><strong>Ba\u011f\u0131\u015f makbuzlar\u0131n\u0131n ibraz\u0131 da 2018 y\u0131l\u0131 itibariyle art\u0131k gerekli de\u011fildir.<\/strong><\/p>\n<p>Bununla birlikte, ilgili belgelerin &#8220;saklanmas\u0131&#8221; ve talep \u00fczerine vergi dairesine sunulmas\u0131 gerekti\u011fi a\u00e7\u0131k\u00e7a belirtilmi\u015ftir (bkz. \u00a7 50 paragraf 8 EStDV). Bunun nedeni, vergi dairesinin vergi beyannamesini daha sonra i\u015fleme koyarken genellikle destekleyici belgeler talep edecek olmas\u0131d\u0131r. Bu nedenle, vergi beyannamesinin dayand\u0131\u011f\u0131 destekleyici belgeler <strong>her durumda saklanmal\u0131d\u0131r<\/strong>.<\/p>\n<p>Bu, yeni se\u00e7ene\u011fin hi\u00e7 kullan\u0131lmad\u0131\u011f\u0131 ve makbuzlar\u0131n vergi beyannamesi ile birlikte sunuldu\u011fu durumlarda da tavsiye edilmektedir. <strong>D\u00f6rt y\u0131ll\u0131k de\u011ferlendirme s\u00fcresinin sona ermesi<\/strong>, belgelerin muhtemelen imha edilmesine kadar d\u00fczenli olarak beklenmelidir.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 04\/2018 say\u0131l\u0131 Bilgi Mektubumuzun 4. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1522403873469-89947cf8-d3ec-7&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Makbuzlar\u0131n saklanmas\u0131 &#8211; Gelir vergisi &#8211; Vergi dan\u0131\u015fmanlar\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Aufbewahrung von Belegen zur Einkommensteuer-Erkla\u0308rung\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"] Belge depolama gelir vergisi beyannamesine 2018 y\u0131l\u0131ndan itibaren vergi makamlar\u0131, gelir vergisi beyannamesi ile ba\u011flant\u0131l\u0131 olarak \u00f6zel makbuzlar\u0131n ibraz edilmesi zorunlulu\u011fundan genellikle feragat edecektir. \u00d6rne\u011fin, art\u0131k bir vergi levhas\u0131n\u0131n...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[779,548,775],"tags":[786,782,785],"class_list":["post-9567","post","type-post","status-publish","format-standard","hentry","category-belge-tutma-yuekuemlueluegue","category-bilgi-mektubu","category-gelir-vergisi-beyannamesi","tag-bagislar","tag-depolama","tag-makbuzlar"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9567","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=9567"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9567\/revisions"}],"predecessor-version":[{"id":9582,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9567\/revisions\/9582"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}