{"id":799,"date":"2021-10-03T00:00:43","date_gmt":"2021-10-03T00:00:43","guid":{"rendered":"https:\/\/esen.av.tr\/?p=799"},"modified":"2021-10-03T00:00:43","modified_gmt":"2021-10-03T00:00:43","slug":"veraset-ve-intikal-islemleri-nasil-yapilir","status":"publish","type":"post","link":"https:\/\/esen.av.tr\/en\/veraset-ve-intikal-islemleri-nasil-yapilir\/","title":{"rendered":"Veraset ve \u0130ntikal \u0130\u015flemleri Nas\u0131l Yap\u0131l\u0131r ?"},"content":{"rendered":"<p>\u00d6l\u00fcm, hayat\u0131n bir par\u00e7as\u0131 olmakla birlikte \u00f6l\u00fcm ger\u00e7ekle\u015fti\u011finde de hukuk d\u00fcnyas\u0131nda bir dizi sonu\u00e7 do\u011fmaktad\u0131r. \u00d6l\u00fcm biyolojik olarak geri d\u00f6n\u00fclemez \u015fekilde ki\u015finin ya\u015famsal faaliyetlerinin durmas\u0131d\u0131r. \u00d6l\u00fcm an\u0131yla birlikte miras hukukunun \u00f6ng\u00f6rd\u00fc\u011f\u00fc t\u00fcm sonu\u00e7lar do\u011far. Miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcnden itibaren bunun tespiti daha sonra yap\u0131lm\u0131\u015f olsa dahi \u00f6l\u00fcm\u00fcn ger\u00e7ekle\u015fti\u011fi anda miras miras\u00e7\u0131lara kendili\u011finden ve k\u00fcl halinde ge\u00e7er. \u00d6l\u00fcm miras hukukundan do\u011fan haklar\u0131n kullan\u0131labilmesi i\u00e7in adeta ge\u00e7ilmesi zorunlu bir e\u015fik olup bu andan \u00f6nce herhangi bir talepte bulunmak m\u00fcmk\u00fcn de\u011fildir. Her ne kadar \u00f6l\u00fcm an\u0131yla birlikte miras miras\u00e7\u0131lara kendili\u011finden ve k\u00fcl halinde ge\u00e7iyor olsa da miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcn\u00fcn tespiti ve buna ba\u011fl\u0131 olarak miras b\u0131rakan\u0131n geride b\u0131rakt\u0131\u011f\u0131 mal varl\u0131\u011f\u0131n\u0131n miras\u00e7\u0131lara intikali i\u00e7in bir dizi prosed\u00fcr\u00fcn ger\u00e7ekle\u015ftirilmesi gerekmektedir.<\/p>\n\n\n\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Hukuki s\u00fcre\u00e7 ki\u015finin \u00f6l\u00fcm belgesinin al\u0131nmas\u0131 ve n\u00fcfus m\u00fcd\u00fcrl\u00fcklerince vefat edenin n\u00fcfustan d\u00fc\u015f\u00fcr\u00fclmesi akabinde ba\u015flamaktad\u0131r. \u00d6l\u00fcm sonras\u0131, miras\u00e7\u0131lar\u0131n, miras\u00e7\u0131 olduklar\u0131n\u0131 ve her bir miras\u00e7\u0131 i\u00e7in intikalin hangi oranda ger\u00e7ekle\u015fece\u011fini belgeleyebilmeleri ad\u0131na veraset ilam\u0131(miras\u00e7\u0131l\u0131k belgesi) almalar\u0131 gerekmektedir. Veraset ilam\u0131 Sulh Hukuk Mahkemeleri ve Noterlerden al\u0131nabilmekte olup veraset ilam\u0131 \u00e7\u0131karabilmek i\u00e7in miras\u00e7\u0131lardan herhangi birinin kimlik belgeleriyle m\u00fcracaatta bulunmalar\u0131 yeterlidir.<\/p>\n\n\n\n<p>Veraset ilam\u0131n\u0131n al\u0131nmas\u0131 akabinde Vergi Usul Kanunu gere\u011fince veraset ve intikal vergisi i\u00e7in vergi dairesine m\u00fcracaat ederek veraset beyannamesinin verilmesi de gerekmektedir. Bu bildirimin \u00f6l\u00fcm tarihini takip eden\u00a01 ay\u00a0i\u00e7erisinde yap\u0131lmas\u0131 zorunludur. Bu s\u00fcrenin VUK md 16 gere\u011fi 3 ay daha uzat\u0131lmas\u0131 m\u00fcmk\u00fcn olup i\u015fbu bildirimin \u00f6l\u00fcm tarihinden itibaren 4 ay i\u00e7inde yap\u0131lmas\u0131 gerekmektedir. <em>Vergi Dairesi\u2019ne ba\u015fvurma hususu miras olarak miras\u00e7\u0131lara kalan ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmazlar\u0131n miras\u00e7\u0131lara intikali hususunda \u00f6nem arz etmekte olup ba\u015fvurulmamas\u0131 halinde intikal i\u015flemleri ger\u00e7ekle\u015ftirilememektedir. Miras\u00e7\u0131lar\u0131n biri taraf\u0131ndan bu bildirimin yap\u0131lmas\u0131 di\u011fer miras\u00e7\u0131lar\u0131 bu y\u00fckten kurtarmaktad\u0131r.<\/em><\/p>\n\n\n\n<p>Veraset intikal beyan\u0131 ise, vefat edenin kanuni ikametgah\u0131 T\u00fcrkiye\u2019de ve \u00f6l\u00fcm T\u00fcrkiye\u2019de ger\u00e7ekle\u015fmi\u015f ise, y\u00fck\u00fcml\u00fclerin de T\u00fcrkiye\u2019de bulunmalar\u0131 halinde \u00f6l\u00fcm tarihini takip eden\u00a04 ay\u00a0i\u00e7inde; \u00d6len ki\u015finin kanuni ikametgah\u0131 T\u00fcrkiye\u2019de ve \u00f6l\u00fcm yabanc\u0131 bir memlekette ger\u00e7ekle\u015fmi\u015f ise; \u00f6l\u00fcm tarihini takip eden\u00a06 ay\u00a0i\u00e7inde; vergi y\u00fck\u00fcml\u00fcleri vefat eden ki\u015finin bulundu\u011fu yerin d\u0131\u015f\u0131nda ba\u015fka bir yabanc\u0131 memlekette oldu\u011fu takdirde ise \u00f6l\u00fcm tarihini takip eden\u00a08 ay\u00a0i\u00e7erisinde ilgili Vergi Dairesine verilir. Vergi Dairesi\u2019nde bu i\u015flemlerin ger\u00e7ekle\u015ftirilebilmesi i\u00e7in veraset ilam\u0131, gayrimenkul emlak beyan\u0131\u00a0(\u015eahs\u0131n \u00f6ld\u00fc\u011f\u00fc y\u0131la ait beyan olup belediyeden al\u0131nacakt\u0131r), \u00f6l\u00fcm ka\u011f\u0131d\u0131 evraklar\u0131 gerekmektedir. Bu evraklar\u0131n Vergi Dairesi\u2019ne teslimi sonucu al\u0131nacak beyanname doldurularak vergi dairesine verilir. Veraset yoluyla intikallerde beyanname her bir miras\u00e7\u0131 taraf\u0131ndan ayr\u0131 ayr\u0131 verilece\u011fi gibi m\u00fc\u015ftereken de verilmesi m\u00fcmk\u00fcnd\u00fcr. Veraset intikal vergi dairesine, vefat eden ki\u015fiye ait t\u00fcm gayrimenkuller, menkuller ve di\u011fer servet unsurlar\u0131 (Banka hesaplar\u0131ndaki paralar, kiral\u0131k kasalar, motorlu ara\u00e7lar, \u015firket hisseleri vs.) beyan edilmelidir.<\/p>\n\n\n\n<figure class=\"wp-block-gallery columns-1 is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<ul class=\"blocks-gallery-grid\">\n<li class=\"blocks-gallery-item\">\n<figure><img decoding=\"async\" class=\"wp-image-801\" src=\"https:\/\/esen.av.tr\/wp-content\/uploads\/2021\/08\/a.jpg\" alt=\"\" data-id=\"801\" data-full-url=\"https:\/\/esen.av.tr\/wp-content\/uploads\/2021\/08\/a.jpg\" data-link=\"https:\/\/esen.av.tr\/?attachment_id=801\"><\/figure>\n<\/li>\n<\/ul>\n<\/figure>\n\n\n\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Beyannamenin verilmesi \u00fczerine Vergi Dairesince bir dosya olu\u015fturulur ve i\u015flemler bu dosya \u00fczerinden y\u00fcr\u00fct\u00fcl\u00fcr. Beyanname i\u00e7erisinde bildirilen mal varl\u0131\u011f\u0131 d\u0131\u015f\u0131nda vefat eden ve t\u00fcm miras\u00e7\u0131lar\u0131n\u0131n kimlik bilgilerinin ve adreslerinin bulunmas\u0131 zorunludur. Veraset ve \u0130ntikal Vergisi beyannameleri vergi y\u00fck\u00fcml\u00fcleri taraf\u0131ndan imzalan\u0131r.<\/p>\n\n\n\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>Veraset ve \u0130ntikal Vergisi beyanname i\u015flemlerinin tamamlanmas\u0131 akabinde intikal eden malvarl\u0131\u011f\u0131n\u0131n devir i\u015flemleri i\u00e7in ilgili kurumlara ba\u015fvurulmas\u0131 gerekmektedir.<\/strong><\/p>\n\n\n\n<p>1- Gayrimenkul intikal i\u015flemleri i\u00e7in, \u00f6len \u015fahs\u0131n herhangi bir gayrimenkul\u00fc varsa il tapu sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcne de bildirim yap\u0131lmal\u0131d\u0131r. \u0130ntikal i\u015flemlerinde tapu dairelerinde gerekecek evraklar ise \u015funlard\u0131r: Miras\u00e7\u0131l\u0131k belgesi (veraset ilam\u0131),\u00a0varislerin kimlik fotokopileri, vesikal\u0131k foto\u011fraflar\u0131 (Kimliklere adres telefon bilgileri yaz\u0131lmal\u0131d\u0131r). Bu evraklar\u0131 ilgili tapu dairesine vererek varislerden herhangi biri bu i\u015flemleri ba\u015flatabilecektir.<\/p>\n\n\n\n<p>2- Menkul Mallar ve gemilerin \u00f6l\u00fcm tarihindeki normal al\u0131m sat\u0131m de\u011ferleri ile beyan edilmesi gerekir. Veraset yolu ile intikal eden hisse senetleri ise, borsaya kay\u0131tl\u0131 ise \u00f6l\u00fcm tarihinden \u00f6nceki son \u00fc\u00e7 y\u0131l i\u00e7inde g\u00f6rd\u00fc\u011f\u00fc son i\u015flem de\u011feri; borsada kay\u0131tl\u0131 olmakla birlikte son \u00fc\u00e7 y\u0131l i\u00e7inde i\u015flem g\u00f6rmemi\u015fse veya borsada kay\u0131tl\u0131 de\u011filse, \u00fczerinde yaz\u0131l\u0131 de\u011ferleri beyan edilir.<\/p>\n\n\n\n<p>3- Tescile tabi bilumum haklar\u0131n de\u011feri, tesisleri s\u0131ras\u0131nda tapu siciline kaydedilen de\u011feri esas al\u0131narak beyan edilecektir. Tapu sicilinde bedeli g\u00f6sterilmeyen haklarla, bunlar d\u0131\u015f\u0131ndaki bilumum haklar\u0131n de\u011ferlendirilmesi m\u00fckellefler taraf\u0131ndan yap\u0131lmaz ve vergi hesaplamas\u0131nda dikkate al\u0131nmaz.<\/p>\n\n\n\n<p>4- Ticari Sermaye Bilan\u00e7o esas\u0131na g\u00f6re defter tutanlarda; \u00f6l\u00fcm tarihi \u00f6ncesindeki takvim y\u0131l\u0131 bilan\u00e7osuna g\u00f6re bulunacak \u00f6z sermaye, ticari sermaye olarak dikkate al\u0131nacakt\u0131r. Ancak m\u00fckellefler isterlerse \u00f6l\u00fcm g\u00fcn\u00fc itibariyle \u00e7\u0131karacaklar\u0131 bilan\u00e7oyu esas alarak \u00f6z sermayelerini tespit edip beyan edilir.<\/p>\n\n\n\n<p>5- \u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutanlarla basit usulde vergilendirilenler de ticari sermaye olarak murisin \u00f6l\u00fcm tarihindeki ticari varl\u0131\u011f\u0131n\u0131 beyan edilir.<\/p>\n\n\n\n<p>6- Bor\u00e7 Senetleri, \u00fczerinde yaz\u0131l\u0131 olan de\u011ferleri \u00fczerinden beyan edilirler.<\/p>\n\n\n\n<p>7- Yabanc\u0131 paralar, veraset ve intikal vergisi beyannamesinde borsa rayici ile beyan edilir. Ancak, borsa rayici yoksa Maliye Bakanl\u0131\u011f\u0131\u2019nca tespit olunacak kura g\u00f6re de\u011ferlendirilerek beyan edilir.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>Bilgi &amp; \u0130leti\u015fim:<\/strong><\/p>\n<table class=\"aligncenter\" style=\"height: 116px;\" width=\"617\">\n<tbody>\n<tr>\n<td style=\"text-align: left;\" width=\"302\">Telefon | WhatsApp<\/td>\n<td style=\"text-align: left;\" width=\"302\">0 216 606 37 37<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">Adres<\/td>\n<td width=\"302\">Fenerbah\u00e7e Mah. Fener Kalam\u0131\u015f Cad. No:6\/3 Kad\u0131k\u00f6y\/\u0130stanbul<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\" width=\"302\">E \u2013 Posta<\/td>\n<td style=\"text-align: left;\" width=\"302\">info@esen.av.tr<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>\u00d6l\u00fcm, hayat\u0131n bir par\u00e7as\u0131 olmakla birlikte \u00f6l\u00fcm ger\u00e7ekle\u015fti\u011finde de hukuk d\u00fcnyas\u0131nda bir dizi sonu\u00e7 do\u011fmaktad\u0131r. \u00d6l\u00fcm biyolojik olarak geri d\u00f6n\u00fclemez \u015fekilde ki\u015finin ya\u015famsal faaliyetlerinin durmas\u0131d\u0131r. \u00d6l\u00fcm an\u0131yla birlikte miras hukukunun \u00f6ng\u00f6rd\u00fc\u011f\u00fc t\u00fcm sonu\u00e7lar do\u011far. Miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcnden itibaren bunun tespiti daha sonra yap\u0131lm\u0131\u015f olsa dahi \u00f6l\u00fcm\u00fcn ger\u00e7ekle\u015fti\u011fi anda miras miras\u00e7\u0131lara kendili\u011finden ve k\u00fcl halinde ge\u00e7er. [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1623,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-799","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-miras-hukuku"],"_links":{"self":[{"href":"https:\/\/esen.av.tr\/en\/wp-json\/wp\/v2\/posts\/799","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esen.av.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esen.av.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esen.av.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/esen.av.tr\/en\/wp-json\/wp\/v2\/comments?post=799"}],"version-history":[{"count":0,"href":"https:\/\/esen.av.tr\/en\/wp-json\/wp\/v2\/posts\/799\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esen.av.tr\/en\/wp-json\/wp\/v2\/media\/1623"}],"wp:attachment":[{"href":"https:\/\/esen.av.tr\/en\/wp-json\/wp\/v2\/media?parent=799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esen.av.tr\/en\/wp-json\/wp\/v2\/categories?post=799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esen.av.tr\/en\/wp-json\/wp\/v2\/tags?post=799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}