{"id":51016,"date":"2026-09-10T22:49:12","date_gmt":"2026-09-10T19:49:12","guid":{"rendered":"https:\/\/emlaktuel.com\/?p=51016"},"modified":"2026-09-10T22:50:05","modified_gmt":"2026-09-10T19:50:05","slug":"internetten-ilan-verenler-dikkat-maliye-ilanlari-teker-teker-inceliyor","status":"publish","type":"post","link":"https:\/\/emlaktuel.com\/?p=51016","title":{"rendered":"\u0130nternetten \u0130lan Verenler D\u0130KKAT! Maliye \u0130lanlar\u0131 Teker Teker \u0130nceliyor!"},"content":{"rendered":"<h4 class=\"isSelectedEnd\"><strong>Hazine ve Maliye Bakanl\u0131\u011f\u0131, internet ve dijital platformlarda yay\u0131mlanan<\/strong>&nbsp;<strong>al\u0131m, sat\u0131m ve kiralama ilanlar\u0131n\u0131 yak\u0131ndan takip ediyor. <\/strong>Yeni d\u00fczenlemeyle birlikte dijital ortamda faaliyet g\u00f6steren platformlar\u0131n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na bildirmek zorunda oldu\u011fu bilgilerin kapsam\u0131 geni\u015fletildi. \u0130nternet \u00fczerinden \u00f6zellikle ta\u015f\u0131nmaz, ara\u00e7 ve \u00e7e\u015fitli mal ve hizmetlere ili\u015fkin verilen ilanlar, Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n vergi denetimlerinde kulland\u0131\u011f\u0131 \u00f6nemli veri kaynaklar\u0131ndan biri haline geldi. Bakanl\u0131k, dijital platformlardan elde etti\u011fi verileri analiz ederek riskli g\u00f6rd\u00fc\u011f\u00fc faaliyetleri incelemeye ve gerekli durumlarda vergi denetimi ger\u00e7ekle\u015ftirmeye devam ediyor.<\/h4>\n<h2>Dijital platformlar\u0131n bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc art\u0131r\u0131ld\u0131<\/h2>\n<p class=\"isSelectedEnd\">Yeni d\u00fczenleme,&nbsp;<strong>5 Eyl\u00fcl\u2019de yay\u0131mlanan 595 No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fi<\/strong> ile hayata ge\u00e7irildi. Daha \u00f6nce 538 S\u0131ra No\u2019lu Tebli\u011f kapsam\u0131nda arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, sosyal a\u011f sa\u011flay\u0131c\u0131lar\u0131 ve yer sa\u011flay\u0131c\u0131lara, internet \u00fczerinden ger\u00e7ekle\u015ftirilen al\u0131m, sat\u0131m ve kiralama i\u015flemlerine ili\u015fkin ayl\u0131k bilgi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015fti. S\u00f6z konusu d\u00fczenlemenin baz\u0131 b\u00f6l\u00fcmlerinin Dan\u0131\u015ftay taraf\u0131ndan iptal edilmesinin ard\u0131ndan kapsam\u0131n yeniden d\u00fczenlenmesine ihtiya\u00e7 duyuldu.<\/p>\n<p class=\"isSelectedEnd\">Yeni tebli\u011fle birlikte&nbsp;<strong>elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131, elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, eri\u015fim sa\u011flay\u0131c\u0131lar, i\u00e7erik sa\u011flay\u0131c\u0131lar, yer sa\u011flay\u0131c\u0131lar ve sosyal a\u011f sa\u011flay\u0131c\u0131lar<\/strong>&nbsp;bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kapsam\u0131na a\u00e7\u0131k \u015fekilde dahil edildi.<\/p>\n<h2>\u0130lan platformlar\u0131 hangi bilgileri Maliye\u2019ye ile payla\u015facak?<\/h2>\n<p class=\"isSelectedEnd\">Ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmazlar\u0131n yan\u0131 s\u0131ra mal ve hizmetlerin al\u0131nmas\u0131, sat\u0131lmas\u0131 veya kiralanmas\u0131na y\u00f6nelik ilanlar\u0131n yay\u0131mlanmas\u0131na imk\u00e2n sa\u011flayan yer sa\u011flay\u0131c\u0131lar ve sosyal a\u011f sa\u011flay\u0131c\u0131lar\u0131, ayl\u0131k d\u00f6nemler halinde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na bilgi aktaracak.<\/p>\n<p class=\"isSelectedEnd\">Bildirim kapsam\u0131nda ba\u015fl\u0131ca \u015fu bilgiler yer alacak:<\/p>\n<ul data-spread=\"false\">\n<li>\u0130lan hizmetinin sunuldu\u011fu internet adresi veya adresleri,<\/li>\n<li>Hizmet verilen ger\u00e7ek veya t\u00fczel ki\u015filerin ad-soyad ya da unvan bilgileri,<\/li>\n<li>T.C. kimlik numaras\u0131, yabanc\u0131 kimlik numaras\u0131 veya vergi kimlik numaras\u0131 gibi m\u00fckellefiyet tespitine ili\u015fkin bilgiler,<\/li>\n<li>Hizmet verilen ki\u015filer ad\u0131na ger\u00e7ekle\u015ftirilen ta\u015f\u0131n\u0131r, ta\u015f\u0131nmaz, mal ve hizmet sat\u0131\u015f veya kiralama i\u015flemlerine ili\u015fkin ilan bilgileri.<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\">B\u00f6ylece internet ortam\u0131nda yay\u0131mlanan ilanlara ili\u015fkin bilgiler, vergi denetimlerinde kullan\u0131labilecek \u015fekilde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n veri sistemine aktar\u0131lacak.<\/p>\n<h2>\u0130nternette ilan veren herkes vergi \u00f6deyecek mi?<\/h2>\n<p class=\"isSelectedEnd\">Yeni d\u00fczenlemenin en \u00e7ok merak edilen noktalar\u0131ndan biri ise&nbsp;<strong>internette ilan veren herkesin vergi m\u00fckellefi olup olmayaca\u011f\u0131<\/strong>. Bir al\u0131m, sat\u0131m veya kiralama i\u015fleminin vergilendirilebilmesi i\u00e7in \u00f6ncelikle vergi do\u011furan olay\u0131n ger\u00e7ekle\u015fmesi gerekiyor. Bu nedenle internette bir ta\u015f\u0131nmaz\u0131n, arac\u0131n veya ba\u015fka bir mal\u0131n sat\u0131\u015f ya da kiralama ilan\u0131n\u0131n yay\u0131mlanmas\u0131, tek ba\u015f\u0131na vergi do\u011fdu\u011fu anlam\u0131na gelmiyor.<\/p>\n<p class=\"isSelectedEnd\">Ba\u015fka bir ifadeyle,&nbsp;<strong>her ilan otomatik olarak vergi ve ceza anlam\u0131na gelmiyor. <\/strong>Vergilendirme a\u00e7\u0131s\u0131ndan i\u015flemin ger\u00e7ekten ger\u00e7ekle\u015fip ger\u00e7ekle\u015fmedi\u011fi ve faaliyetin niteli\u011fi ilgili vergi kanunlar\u0131 kapsam\u0131nda de\u011ferlendirilecek.<\/p>\n<h2>Ticari faaliyette devaml\u0131l\u0131k ve organizasyon \u00f6nemli<\/h2>\n<p class=\"isSelectedEnd\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n uygulamalar\u0131 ve yerle\u015fik yarg\u0131 kararlar\u0131nda ticari faaliyetin belirlenmesinde baz\u0131 temel unsurlar dikkate al\u0131n\u0131yor. Bunlar\u0131n ba\u015f\u0131nda faaliyetin&nbsp;<strong>devaml\u0131l\u0131k g\u00f6stermesi, belirli bir organizasyon yap\u0131s\u0131 i\u00e7erisinde y\u00fcr\u00fct\u00fclmesi ve ticari nitelik ta\u015f\u0131mas\u0131<\/strong>&nbsp;geliyor.<\/p>\n<p class=\"isSelectedEnd\">Ayr\u0131ca ilgili ki\u015fi veya i\u015flemlere y\u00f6nelik vergi istisna ve muafiyetlerinin bulunup bulunmad\u0131\u011f\u0131 da vergilendirme a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131yor. Dolay\u0131s\u0131yla tek seferlik bir sat\u0131\u015f veya kiralama ilan\u0131 ile s\u00fcrekli ve ticari ama\u00e7la y\u00fcr\u00fct\u00fclen faaliyet ayn\u0131 \u015fekilde de\u011ferlendirilmiyor.<\/p>\n<h2>Gayrimenkul ilanlar\u0131 da mercek alt\u0131nda<\/h2>\n<p class=\"isSelectedEnd\">Yeni d\u00fczenleme \u00f6zellikle internet \u00fczerinden yay\u0131mlanan&nbsp;<strong>ta\u015f\u0131nmaz sat\u0131\u015f ve kiralama ilanlar\u0131n\u0131<\/strong> da yak\u0131ndan ilgilendiriyor. Emlak platformlar\u0131 ve ilanlar\u0131n yay\u0131mlanmas\u0131na arac\u0131l\u0131k eden dijital hizmet sa\u011flay\u0131c\u0131lar\u0131ndan elde edilen bilgiler, vergi denetimlerinde faaliyetlerin ger\u00e7ek niteli\u011finin ortaya \u00e7\u0131kar\u0131lmas\u0131na yard\u0131mc\u0131 olabilecek. Bu kapsamda internet ilanlar\u0131n\u0131n yaln\u0131zca ilan verme a\u015famas\u0131nda kal\u0131p kalmad\u0131\u011f\u0131, i\u015flemin ger\u00e7ekle\u015fip ger\u00e7ekle\u015fmedi\u011fi ve faaliyetin ticari bir nitelik ta\u015f\u0131y\u0131p ta\u015f\u0131mad\u0131\u011f\u0131 vergi incelemelerinde de\u011ferlendirilebilecek.<\/p>\n<h2>\u0130lanlar tek ba\u015f\u0131na ceza nedeni de\u011fil, ancak \u00f6nemli bir veri kayna\u011f\u0131<\/h2>\n<p class=\"isSelectedEnd\">Yeni d\u00fczenleme, internet ve dijital platformlar \u00fczerinden ger\u00e7ekle\u015ftirilen ticari faaliyetlerin daha kapsaml\u0131 \u015fekilde izlenmesine y\u00f6nelik ad\u0131mlar\u0131n devam\u0131 niteli\u011finde.<\/p>\n<p class=\"isSelectedEnd\"><strong>\u0130nternette verilen al\u0131m, sat\u0131m ve kiralama ilanlar\u0131 tek ba\u015f\u0131na vergilendirme veya ceza nedeni olu\u015fturmuyor.<\/strong> Ancak bu ilanlar, Hazine ve Maliye Bakanl\u0131\u011f\u0131 a\u00e7\u0131s\u0131ndan vergi denetimlerinde kullan\u0131labilecek \u00f6nemli bir bilgi kayna\u011f\u0131 niteli\u011fi ta\u015f\u0131yor. Dijital platformlar\u0131n d\u00fczenli olarak bildirimde bulunmas\u0131yla birlikte internet ortam\u0131ndaki ekonomik faaliyetlerin daha yak\u0131ndan takip edilmesi ve riskli g\u00f6r\u00fclen i\u015flemlerin analiz edilerek gerekti\u011finde denetime al\u0131nmas\u0131 hedefleniyor.<\/p>\n<p>Haber kayna\u011f\u0131: Mahmut B\u00fclent Y\u0131ld\u0131r\u0131m \/ D\u00fcnya<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131, internet ve dijital platformlarda yay\u0131mlanan&nbsp;al\u0131m, sat\u0131m ve kiralama ilanlar\u0131n\u0131 yak\u0131ndan takip ediyor. Yeni d\u00fczenlemeyle birlikte dijital ortamda faaliyet g\u00f6steren platformlar\u0131n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na bildirmek zorunda oldu\u011fu bilgilerin kapsam\u0131 geni\u015fletildi. \u0130nternet \u00fczerinden \u00f6zellikle ta\u015f\u0131nmaz, ara\u00e7 ve \u00e7e\u015fitli mal ve hizmetlere ili\u015fkin verilen ilanlar, Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n vergi denetimlerinde kulland\u0131\u011f\u0131 \u00f6nemli veri [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":51017,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[1,5388],"tags":[],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/51016"}],"collection":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=51016"}],"version-history":[{"count":2,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/51016\/revisions"}],"predecessor-version":[{"id":51019,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/51016\/revisions\/51019"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/51017"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=51016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=51016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=51016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}