Page 24 - 2005GR

Bireysel Emeklilik Sistemi 2005 Geliflim Raporu

B‹REYSEL EMEKL‹L‹K S‹STEM‹NDE TASARRUF SÜREC‹
THE SAVINGS PROCESS IN THE INDIVIDUAL PENSION SYSTEM

2.2 Bireysel Emeklilik Sistemi Vergi Avantajı
The Tax Advantages of the Individual Pension System

Bireysel emeklilik sistemi ile kat›l›mc›lara sa¤lanan vergi The individual pension system provides participants
avantaj›, üç aflamal› olarak sunulmaktad›r. with tax advantages in three different ways.

1. Aflama 1st Phase
Katk› pay› ödemeleri aflamas›nda sa¤lanan vergi avantaj› Advantages that are secured when contributions are
2. Aflama paid
Sistemdeki para iflletilirken sa¤lanan vergi avantaj› 2nd Phase
3. Aflama Advantages that are secured during investment period
Sistemden ayr›l›flta sa¤lanan vergi avantaj› 3rd Phase
Advantages that are secured when a participant leaves
1. Katk› Pay› Ödemeleri Aflamas›nda Sa¤lanan Vergi the system
Avantaj›:
Ücretli çal›flan ise, katk› pay›, ücretin %10’unu ve y›ll›k 1. Tax Advantages that are Secured when
olarak, asgari ücretin y›ll›k tutar›n› aflmamak kayd›yla Contributions are Paid
gelir vergisi matrah›ndan indirilebilir. (GVK. Mad.63/3) If the participant is a salaried employee, his contributions
may be claimed as tax-deductible expenses up to
Y›ll›k beyana tabi gelir vergisi mükellefi ise, katk› paylar›, 10 percent of his gross pay and provided that the amount
beyan edilen y›ll›k gelirin %10’unu ve y›ll›k olarak, asgari paid in one year does not exceed the total amount of
ücretin y›ll›k tutar›n› aflmamak kayd›yla gelir vergisi the minimum wage in that year. (Income Tax Law Article
matrah›ndan indirilebilir. (GVK. Mad.89/1) 63/3)

‹flveren ücretli çal›flan› ad›na bireysel emeklilik sistemine If the participant is individually registered for tax and
katk› pay› ödemesinde bulunuyor ise, katk› paylar›, reports his income on an annual basis, his contributions
çal›flan›n›n brüt ücretinin %10’unu ve y›ll›k olarak, asgari may be claimed as tax-deductible expenses up to
ücretin y›ll›k tutar›n› aflmamak kayd›yla, ücretle 10 percent of his gross income and provided that the
iliflkilendirilmeksizin do¤rudan gider yaz›labilir ve kurumlar amount paid in one year does not exceed the total
vergisi matrah›ndan indirilebilir. (GVK. Mad.40/9) amount of the minimum wage in that year. (Income Tax
Law Article 89/1)
Y›ll›k beyannamede indirim konusu yap›lacak prim veya
katk› pay›n›n, beyannamenin ilgili oldu¤u y›l ile iliflkili If the participant is a salaried employee whose
olmas› ve bu y›l›n sonuna kadar ödenmesi, ücretlere contributions into the individual pension system are paid
iliflkin indirimde ise ücretin ilgili oldu¤u ay ile iliflkili olmas› for by his employer, then the employer may directly write
ve bu ayl›k dönemin sonuna kadar ödenmifl olmas› off the amount so paid as expenses (and without treating
gerekmektedir. (GVK. 256 Say›l› Genel Tebli¤) them as benefits paid to the employee) up to 10 percent
of the employee’s gross salary and provided that the
2. Sistemdeki Para ‹flletilirken Sa¤lanan Vergi Avantaj›: amount paid in one year does not exceed the total
Bireysel emeklilik sistemine ödenen katk› paylar›n›n amount of the minimum wage in that year. The employer
de¤erlendirildi¤i emeklilik yat›r›m fonlar›n›n kazançlar› may claim these paid contributions as deductible
kurumlar vergisinden istisna edilmifltir. (KVK. Mad.8) expenses when determining his corporation tax
assessment base. (Income Tax Law Article 40/9)
Sermaye Piyasas› Kanunu’na göre kurulan emeklilik
yat›r›m fonlar›n›n elde ettikleri kazançlar üzerinden tevkifat Premiums and contributions that are claimed as
yap›lmamaktad›r. (GVK. Geçici Mad.67) deductions when filing an annual tax return must be
related to the year for which the return is being filed and
3. Sistemden Ç›k›flta Sa¤lanan Vergi Avantaj›: must have been paid by the end of that year. In the case
Kat›l›mc›n›n sisteme en az 10 y›l katk› pay› ödemesi of deductions claimed on salary income, the contributions
durumunda geçerli olmaktad›r. Bireysel emeklilik must be related to the month in which the salary is paid
sisteminden elde edilen gelirler menkul sermaye irad› and must have been paid by the end of that month.
olarak kabul edildi¤inden (GVK. Mad.75/15), Gelir Vergisi (Income Tax Law, General Communique 256)
Kanunu’na göre stopaja tabi tutulmaktad›r. (GVK.
Mad.94/15) 2. Tax Advantages that are Secured during Investment
Period
The earnings of the pension mutual funds, in which the
contributions are invested, are exempt from corporation
tax. (Corporation Tax Law Article 8)

22