[{"id":4591,"date":"2026-09-28T14:35:43","date_gmt":"2026-09-28T11:35:43","guid":{"rendered":"https:\/\/api-vdk.hmb.gov.tr\/?p=4591"},"modified":"2026-09-28T14:35:43","modified_gmt":"2026-09-28T11:35:43","slug":"yurtdisi-kazanclar","status":"publish","type":"post","link":"https:\/\/api-vdk.hmb.gov.tr\/2026\/09\/28\/yurtdisi-kazanclar\/","title":{"rendered":"Yurtd\u0131\u015f\u0131 Kazan\u00e7lar G\u00f6zetim Program\u0131n\u0131 Ba\u015flat\u0131yoruz"},"content":{"rendered":"<div class=\"vdk-duyuru\">\n<h1>Yurtd\u0131\u015f\u0131 Kazan\u00e7lar G\u00f6zetim Program\u0131n\u0131 Ba\u015flat\u0131yoruz<\/h1>\n<p>Uluslararas\u0131 bilgi de\u011fi\u015fimi kapsam\u0131nda elde etti\u011fimiz verileri risk analizleriyle birlikte de\u011ferlendirerek, yurtd\u0131\u015f\u0131nda elde edilen kazan\u00e7lar\u0131n do\u011fru ve tam olarak beyan edilmesine y\u00f6nelik <strong>Yurtd\u0131\u015f\u0131 Kazan\u00e7lar G\u00f6zetim Program\u0131n\u0131<\/strong> ba\u015flat\u0131yoruz.<\/p>\n<p>Program kapsam\u0131nda ba\u015fta <strong>CRS (Common Reporting Standard \u2013 Ortak Raporlama Standard\u0131)<\/strong> ve <strong>CbCR (Country-by-Country Reporting \u2013 \u00dclke Bazl\u0131 Raporlama)<\/strong> verileri olmak \u00fczere uluslararas\u0131 bilgi de\u011fi\u015fimi yoluyla elde etti\u011fimiz bilgileri, m\u00fckelleflerin beyanlar\u0131, yurti\u00e7i veri kaynaklar\u0131m\u0131z ve Risk Analiz Merkezimiz taraf\u0131ndan \u00fcretilen di\u011fer analiz sonu\u00e7lar\u0131yla birlikte de\u011ferlendiriyoruz.<\/p>\n<p>\u0130lk a\u015famada \u00f6zellikle <strong>y\u00fcksek gelir ve servet profiline sahip m\u00fckelleflerin yurtd\u0131\u015f\u0131 finansal varl\u0131klar\u0131n\u0131, yat\u0131r\u0131mlar\u0131n\u0131, \u015firket ve ortakl\u0131k yap\u0131lar\u0131n\u0131 ve yurtd\u0131\u015f\u0131nda elde ettikleri gelir ve kazan\u00e7lar\u0131<\/strong> analiz kapsam\u0131na al\u0131yoruz.<\/p>\n<p>Risk Analiz Merkezimiz taraf\u0131ndan yap\u0131lan \u00e7al\u0131\u015fmalar sonucunda, yurtd\u0131\u015f\u0131 gelir ve kazan\u00e7lar\u0131 ile T\u00fcrkiye&#8217;deki vergisel beyanlar\u0131 aras\u0131nda uyumsuzluk bulundu\u011fu de\u011ferlendirilen m\u00fckellefleri g\u00f6zetim kapsam\u0131na alaca\u011f\u0131z.<\/p>\n<p>G\u00f6zetim kapsam\u0131na al\u0131nan m\u00fckelleflerimize Vergi M\u00fcfetti\u015flerimiz taraf\u0131ndan tebligatta bulunacak ve Risk Analiz Merkezimiz taraf\u0131ndan tespit edilen husus ve tutarlara ili\u015fkin bilgi ve a\u00e7\u0131klama talep edece\u011fiz.<\/p>\n<div class=\"vdk-vurgu\">\n    Bu y\u00f6ntemle, uluslararas\u0131 veri kaynaklar\u0131ndan elde etti\u011fimiz bilgiler ile m\u00fckelleflerimizin beyanlar\u0131 aras\u0131ndaki farkl\u0131l\u0131klar\u0131n nedenlerini ortaya koymay\u0131, eksik veya hatal\u0131 beyanlar\u0131n d\u00fczeltilmesini ve g\u00f6n\u00fcll\u00fc uyum d\u00fczeyinin art\u0131r\u0131lmas\u0131n\u0131 hedefliyoruz.\n  <\/div>\n<h2>CRS ve CbCR Nedir?<\/h2>\n<div class=\"vdk-tanim\">\n    <span class=\"vdk-tanim-baslik\">CRS Nedir?<small>Common Reporting Standard<\/small><\/span><\/p>\n<div class=\"vdk-tanim-icerik\">\n<p>CRS, \u00fclkeler aras\u0131nda finansal hesap bilgilerinin vergisel ama\u00e7larla otomatik olarak payla\u015f\u0131lmas\u0131n\u0131 sa\u011flayan uluslararas\u0131 bir standartt\u0131r.<\/p>\n<p>Bu sistem kapsam\u0131nda, T\u00fcrkiye&#8217;de mukim ki\u015filerin di\u011fer \u00fclkelerde bulunan ve CRS kapsam\u0131nda bildirime tabi finansal hesaplar\u0131na ili\u015fkin bilgiler T\u00fcrkiye&#8217;ye iletilebilmektedir.<\/p>\n<p>Payla\u015f\u0131lan bilgiler; hesap sahibinin kimlik ve mukimlik bilgilerinin yan\u0131 s\u0131ra finansal hesab\u0131n bakiyesi veya de\u011feri ile faiz, temett\u00fc, k\u00e2r pay\u0131 ve kapsama giren baz\u0131 finansal i\u015flemlere ili\u015fkin br\u00fct tutarlar\u0131 i\u00e7erebilmektedir.<\/p>\n<p>B\u00f6ylece yurtd\u0131\u015f\u0131nda bulunan finansal hesaplar ve bu hesaplardan kaynaklanan baz\u0131 gelir unsurlar\u0131, uluslararas\u0131 bilgi de\u011fi\u015fimi yoluyla vergisel risk analizlerimizin bir par\u00e7as\u0131 haline gelmektedir.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"vdk-tanim\">\n    <span class=\"vdk-tanim-baslik\">CbCR Nedir?<small>Country-by-Country Reporting<\/small><\/span><\/p>\n<div class=\"vdk-tanim-icerik\">\n<p>CbCR, b\u00fcy\u00fck \u00e7ok uluslu i\u015fletme gruplar\u0131n\u0131n faaliyetlerini ve ekonomik sonu\u00e7lar\u0131n\u0131 \u00fclke baz\u0131nda de\u011ferlendirmemize imk\u00e2n sa\u011flayan bir raporlama sistemidir.<\/p>\n<p>\u00dclke bazl\u0131 raporlar arac\u0131l\u0131\u011f\u0131yla \u00e7ok uluslu i\u015fletme gruplar\u0131n\u0131n farkl\u0131 \u00fclkelerdeki gelirleri, vergi \u00f6ncesi k\u00e2r veya zararlar\u0131, \u00f6denen ve tahakkuk eden vergileri, \u00e7al\u0131\u015fan say\u0131lar\u0131, sermayeleri, birikmi\u015f kazan\u00e7lar\u0131 ve maddi varl\u0131klar\u0131 gibi g\u00f6stergeleri birlikte de\u011ferlendirebiliyoruz.<\/p>\n<p>Bu verileri \u00f6zellikle uluslararas\u0131 \u015firket yap\u0131lanmalar\u0131n\u0131n, kazan\u00e7 da\u011f\u0131l\u0131mlar\u0131n\u0131n, transfer fiyatland\u0131rmas\u0131 risklerinin ve di\u011fer s\u0131n\u0131r \u00f6tesi vergisel risklerin analizinde kullan\u0131yoruz.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<h2>Uluslararas\u0131 Veriyi Beyanlarla Kar\u015f\u0131la\u015ft\u0131r\u0131yoruz<\/h2>\n<p>Yurtd\u0131\u015f\u0131 Kazan\u00e7lar G\u00f6zetim Program\u0131 ile uluslararas\u0131 bilgi de\u011fi\u015fiminden elde etti\u011fimiz verileri do\u011frudan risk analizimizin girdisi olarak kullan\u0131yoruz. Bu kapsamda a\u015fa\u011f\u0131daki hususlar\u0131 birlikte analiz ediyoruz.<\/p>\n<div class=\"vdk-liste-kart\">\n    <span class=\"vdk-liste-kart-baslik\">Birlikte Analiz Edilen Ba\u015fl\u0131klar<\/span><\/p>\n<ul>\n<li>Yurtd\u0131\u015f\u0131nda elde edilen ancak T\u00fcrkiye&#8217;de beyan edilmedi\u011fi de\u011ferlendirilen gelir ve kazan\u00e7lar<\/li>\n<li>Yurtd\u0131\u015f\u0131 finansal hesaplardan elde edilen faiz, temett\u00fc ve benzeri gelirler<\/li>\n<li>Uluslararas\u0131 \u015firket ve ortakl\u0131k yap\u0131lar\u0131 \u00fczerinden elde edilen kazan\u00e7lar<\/li>\n<li>Yurtd\u0131\u015f\u0131 ekonomik faaliyetler ile T\u00fcrkiye&#8217;deki gelir ve servet profili aras\u0131ndaki uyumsuzluklar<\/li>\n<li>\u00c7ok uluslu \u015firket yap\u0131lar\u0131nda \u00fclke bazl\u0131 gelir, k\u00e2r ve vergi da\u011f\u0131l\u0131m\u0131ndaki vergisel risk g\u00f6stergeleri<\/li>\n<\/ul><\/div>\n<p>Risk tespit etti\u011fimiz durumlarda m\u00fckelleflerimizden \u00f6ncelikle a\u00e7\u0131klama talep edip, uluslararas\u0131 veriler ile beyanlar aras\u0131ndaki farkl\u0131l\u0131\u011f\u0131n nedenini ortaya koymaya \u00e7al\u0131\u015faca\u011f\u0131z.<\/p>\n<p>Uluslararas\u0131 bilgi de\u011fi\u015fimi, b\u00fcy\u00fck veri ve risk analizi kapasitemizi birlikte kullanarak <strong>yurtd\u0131\u015f\u0131 kazan\u00e7lar\u0131n do\u011fru ve tam olarak beyan edilmesine y\u00f6nelik yeni nesil bir g\u00f6zetim yakla\u015f\u0131m\u0131n\u0131 hayata ge\u00e7iriyoruz.<\/strong><\/p>\n<div class=\"vdk-slogan\">\n    Uluslararas\u0131 veriyi analize, analizi g\u00f6zetim kapasitesine, g\u00f6zetimi ise g\u00f6n\u00fcll\u00fc uyuma d\u00f6n\u00fc\u015ft\u00fcr\u00fcyoruz.\n  <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Yurtd\u0131\u015f\u0131 Kazan\u00e7lar G\u00f6zetim Program\u0131n\u0131 Ba\u015flat\u0131yoruz Uluslararas\u0131 bilgi de\u011fi\u015fimi kapsam\u0131nda elde etti\u011fimiz verileri risk analizleriyle birlikte de\u011ferlendirerek, yurtd\u0131\u015f\u0131nda elde edilen kazan\u00e7lar\u0131n do\u011fru ve tam olarak beyan edilmesine y\u00f6nelik Yurtd\u0131\u015f\u0131 Kazan\u00e7lar G\u00f6zetim Program\u0131n\u0131 ba\u015flat\u0131yoruz. Program kapsam\u0131nda ba\u015fta CRS (Common Reporting Standard \u2013 Ortak Raporlama Standard\u0131) ve CbCR (Country-by-Country Reporting \u2013 \u00dclke Bazl\u0131 Raporlama) verileri olmak \u00fczere uluslararas\u0131 [&hellip;]<\/p>\n","protected":false},"author":568,"featured_media":4590,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35,7],"tags":[],"coauthors":[91],"class_list":["post-4591","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haberler","category-manset"],"custom_css":".news-photo{display:none;}\r\n#page-title{display:none;}\r\n\r\n\r\n.vdk-duyuru {\r\n  max-width: 800px;\r\n  margin: 0 auto;\r\n  padding: 32px 24px;\r\n  font-family: \"Segoe UI\", Arial, sans-serif;\r\n  color: #2c2c2c;\r\n  line-height: 1.75;\r\n  font-size: 16px;\r\n}\r\n.vdk-duyuru .vdk-ust-etiket {\r\n  display: block;\r\n  font-size: 12px;\r\n  letter-spacing: 1.5px;\r\n  text-transform: uppercase;\r\n  color: #1a2e4c;\r\n  font-weight: 700;\r\n  margin-bottom: 10px;\r\n}\r\n.vdk-duyuru h1 {\r\n  font-size: 26px;\r\n  font-weight: 700;\r\n  color: #1a2e4c;\r\n  line-height: 1.35;\r\n  margin: 0 0 24px 0;\r\n  padding-bottom: 16px;\r\n  border-bottom: 3px solid #1a2e4c;\r\n}\r\n.vdk-duyuru h2 {\r\n  font-size: 19px;\r\n  font-weight: 600;\r\n  color: #1a2e4c;\r\n  margin: 32px 0 12px 0;\r\n}\r\n.vdk-duyuru p {\r\n  margin: 0 0 16px 0;\r\n  text-align: justify;\r\n}\r\n.vdk-duyuru strong {\r\n  color: #1a2e4c;\r\n}\r\n.vdk-duyuru .vdk-vurgu {\r\n  background: #f4f6f9;\r\n  border-left: 4px solid #1a2e4c;\r\n  padding: 16px 20px;\r\n  margin: 24px 0;\r\n  font-weight: 600;\r\n}\r\n\/* --- Tan\u0131m kartlar\u0131 (CRS \/ CbCR) --- *\/\r\n.vdk-duyuru .vdk-tanim {\r\n  border: 1px solid #d9dee5;\r\n  border-radius: 6px;\r\n  overflow: hidden;\r\n  margin: 8px 0 24px 0;\r\n}\r\n.vdk-duyuru .vdk-tanim-baslik {\r\n  display: block;\r\n  background: #1a2e4c;\r\n  color: #ffffff;\r\n  padding: 12px 20px;\r\n  font-size: 16px;\r\n  font-weight: 700;\r\n}\r\n.vdk-duyuru .vdk-tanim-baslik small {\r\n  font-weight: 400;\r\n  font-size: 12.5px;\r\n  color: #b9c6dc;\r\n  margin-left: 8px;\r\n}\r\n.vdk-duyuru .vdk-tanim-icerik {\r\n  padding: 16px 20px 2px 20px;\r\n  background: #ffffff;\r\n}\r\n\/* --- Analiz kapsam\u0131 listesi --- *\/\r\n.vdk-duyuru .vdk-liste-kart {\r\n  background: #f4f6f9;\r\n  border: 1px solid #e1e6ec;\r\n  border-radius: 6px;\r\n  padding: 18px 22px;\r\n  margin: 8px 0 24px 0;\r\n}\r\n.vdk-duyuru .vdk-liste-kart-baslik {\r\n  display: block;\r\n  font-size: 11.5px;\r\n  letter-spacing: 1px;\r\n  text-transform: uppercase;\r\n  color: #1a2e4c;\r\n  font-weight: 700;\r\n  margin-bottom: 10px;\r\n}\r\n.vdk-duyuru .vdk-liste-kart ul {\r\n  margin: 0;\r\n  padding-left: 20px;\r\n}\r\n.vdk-duyuru .vdk-liste-kart li {\r\n  font-size: 14.5px;\r\n  margin-bottom: 6px;\r\n}\r\n.vdk-duyuru .vdk-liste-kart li:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\/* --- Kapan\u0131\u015f slogan\u0131 --- *\/\r\n.vdk-duyuru .vdk-slogan {\r\n  margin-top: 32px;\r\n  padding: 22px 24px;\r\n  background: #1a2e4c;\r\n  border-radius: 6px;\r\n  color: #ffffff;\r\n  text-align: center;\r\n  font-size: 17px;\r\n  font-weight: 700;\r\n  line-height: 1.5;\r\n}"}]