Sosyal medyadan gelir elde edenler için vergi 1 Ocak'ta başlıyor.
Bir sosyal medya platformu üzerinden 14 bin kişinin yaklaşık 4 milyar lira gelir elde ettiği hesaplandı. Buna göre, 2022 yılı için 880 bin lirayı aşmayan kazançlarda yüzde 15 stopaj ödenecek. Fenomenlerin bu istisnadan yararlanması için Türkiye'de kurulu bankalarda hesap açması gerekiyor.
Dünyanın en büyük video platformu YouTube başta olmak üzere sosyal medya üzerinden gelir elde edenler için 1 Ocak 2022'de yeni dönem başlıyor. YouTuber'ların belli bir gelirin üstünde gelir vergisinden istisna ancak altında yüzde 15 stopaja tabi olmasına yönelik yasanın ardından Gelir İdaresi Başkanlığı da uygulama tebliği yayınladı.
Gelir İdaresi sosyal içerik üreticilerini "Sosyal ağ sağlayıcıları aracılığıyla paylaşımlar yaparak tanıtım, tavsiyede bulunarak bir ürün, hizmetin satın alınması için diğer kullanıcıları etkileyen, paylaşımlarının izlenmesi sayesinde reklam gelirinden pay alan başta olmak üzere içerik üreticili ile gelir elde eden gerçek" olarak tanımladı.
Buna göre, 2022 yılı için 880 bin lirayı aşmayan kazançlarda yüzde 15 stopaj ödenecek. Bu tutara kadar beyanname verilmesine gerek kalmayacak. Fenomenlerin bu istisnadan yararlanması için Türkiye'de kurulu bankalarda hesap açması gerekiyor.
İlk adımda ne yapmak gerekiyor?
Sabah'tan Hazal Ateş'in haberine göre, fenomenlerin ikametgâhının bulunduğu yerdeki vergi dairesine başvurarak istisna kapsamındaki faaliyetlerine ilişkin olarak istisna belgesi alması gerekiyor. Başvurudan önce ticari kazanç yönünde gelir vergisi mükellefi olanların kayıtlı faaliyetlerinin istisna kapsamına giren faaliyetlere uygun olup olmadığına bakılacak.
Ticari kazanç yönünden bir mükellefiyet yoksa istisna belgeleri alınabilecek. İstisna belgelerinin bankaya ibraz tarihinden itibaren bir ay için banka hesabına ilişkin bilgilerin vergi dairesine bildirilmesi gerekiyor.
Youtuber ve uygulama geliştiricilerin kira, faiz gibi başka faaliyetlerinden kaynaklanan kazanç ya da iratlarının bulunması, yüzde 15 stopaj kesintisine tabi olmalarına engel teşkil etmeyecek. İstisnaya ilişkin şartların taşınmadığının tespiti halinde, eksik tahakkuk eden vergi gecikme faiziyle birlikte tahsil edilecek. İstisnadan yararlanmak için dördüncü gelir diliminde yer alan tutarın aşılmaması gerekiyor.
İstisna uygulamasında söz konusu tarifenin dördüncü gelir diliminde yer alan tutarın aşılıp aşılmadığı, takvim yılı sonu itibarıyla her bir yıl için ayrı ayrı değerlendirilecek. Gelecek yıl için belirlenen tutar 880 bin lira olup, hesaba yatırılan tüm ödemelerden kesintiyi bankalar yapacak, muhtasar beyanname ile beyan edip ödenecek.
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