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Mükellef Hizmetleri Daire Başkanlığı / 2020
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Veraset ve İntikal Vergisi Beyannamesinin Vergi Dairesine Kâğıt Ortamında Elden Verilmesi ya da Posta Yoluyla Gönderilmesi
Kâğıt ortamında doldurulan beyanname, mirasçılar tarafından imzalanmak suretiyle verilebileceği gibi mirasçıların vekili tarafından imzalanmak suretiyle de verilebilir.
Veraset yoluyla intikallerde beyanname her bir mirasçı tarafından ayrı ayrı verilebileceği gibi müştereken verilmesi de mümkündür. Beyannamenin müştereken verilmesi halinde, beyannamenin her mükellef tarafından ayrı ayrı imzalanmış olması gerekir.
• Veraset yoluyla gerçekleşen intikallerde ölen kimsenin ikametgâhının bulunduğu,
• Diğer yollarla gerçekleşen intikallerde tasarrufu yapan şahsın ikametgâhının bulunduğu, tasarrufun tüzel kişilerce veya diğer teşekküllerce yapılması durumunda tüzel kişilerin veya diğer teşekküllerin merkezlerinin bulunduğu,
• Muris veya tasarrufu yapan şahsın Türkiye’de hiç ikamet etmediği veya son ikametgâhının tespit olunamadığı durumda, veraset yoluyla veya diğer yollarla ivazsız tarzda intikal eden malın bulunduğu yerdeki vergi dairesine vermeleri gerekmektedir.
VERASET VE İNTİKAL VERGİSİ BEYANNAMESİNE EKLENECEK BELGELER NELERDİR?
ekleyeceklerdir:
• Veraset ilamı (mirasçılık belgesi),
• Vasiyetname, miras mukavelenamesi,
Mirasçılara veraset yoluyla intikal eden mal bulunmaması halinde; vergi dairesine veraset ve intikal vergisi beyannamesi verilmeyeceğine ilişkin
dilekçe verilmesine gerek bulunmamaktadır.
•
• Ticari bilanço ve gelir tablosu,
• Gayrimenkuller için, tapunun fotokopisi ve emlak vergisi değerini gösteren ilgili belediyeden alınmış bir belge,
• Araç ve tescile tabi diğer menkuller için tescil belgesinin fotokopisi.
VERASET VE İNTİKAL VERGİSİ NE ZAMAN ÖDENİR?
Veraset ve intikal vergisinin;
• Tahakkukundan itibaren üç yılda ve her yıl Mayıs ve Kasım aylarında olmak üzere toplam altı eşit taksitte,
• Şans oyunları ile gerçek ve tüzel kişilerce düzenlenen yarışma ve çekilişlerde kazananlara ödenen ikramiyelerden bunları düzenleyenler tarafından kesilen vergilerin beyanname verme süresi içinde ödenmesi gerekir.
VERASET VE İNTİKAL VERGİSİ NASIL ÖDENİR?
Veraset ve intikal vergisi;
• ivd.gib.gov.tr adresinden veya GİB Mobil uygulamasından ister İnteraktif Vergi Dairesine giriş yaparak ister giriş yapmadan Hızlı Ödeme adımlarından “Belge Numarası İle Ödeme” adımı üzerinden;
- Anlaşmalı bankaların kredi kartları ile
- Anlaşmalı bankaların banka kartları veya banka hesabından,
- Yabancı ülkede faaliyet gösteren bankaların kredi kartları, banka kartları ve diğer ödeme yöntemleri ile
• Anlaşmalı bankaların;
- Şubelerinden,
- Alternatif ödeme kanallarından (İnternet Bankacılığı, Telefon Bankacılığı, Mobil Bankacılık vb.),
• PTT işyerlerinden,
• Tüm vergi dairelerinden
Ayrıntılı bilgi için;
www.gib.gov.tr
Detaylı Açıklamaların Yer Aldığı Mirasçıların Vergisel Yükümlülükleri Rehberine
www.gib.gov.tr
Adresinin Yayınlar/Rehberler Bölümünden ya da Karekodu
Okutarak Ulaşabilirsiniz.
/gib.sosyalmedya
/gibsosyalmedya /gib.sosyalmedya
/gibsosyalmedya /gibsosyalmedya
