Like-Kind Exchange, ilk varl\u0131\u011f\u0131n sat\u0131\u015f\u0131ndan gelir vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne tabii olmaks\u0131z\u0131n varl\u0131\u011f\u0131n sat\u0131larak ve benzer ba\u015fka bir varl\u0131\u011f\u0131n sat\u0131n al\u0131nmas\u0131na izin veren vergi istisnas\u0131 i\u015flemidir.<\/p>\n
Aral\u0131k 2017’de Amerikan Vergi Mevzuat\u0131\u2019n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesine kadar, bu, bir i\u015fletmenin di\u011ferine veya sanat eseri veya a\u011f\u0131r ekipman(i\u015f makineleri) gibi bir maddi m\u00fclk\/e\u015fyan\u0131n di\u011ferine de\u011fi\u015fimini de kapsamaktayd\u0131. Fakat 2017’den sonra bu istisna, yaln\u0131zca bir ticari i\u015fletme veya yat\u0131r\u0131m ama\u00e7l\u0131 gayrimenkul\u00fcn ba\u015fka bir m\u00fclk ile de\u011fi\u015fimi i\u00e7in ge\u00e7erlidir.<\/p>\n
Like-Kind Exchange, birisi bir varl\u0131k satmak istedi\u011finde ve gelir vergisinden ka\u00e7\u0131n\u0131rken benzer bir m\u00fclk edindi\u011finde kullan\u0131l\u0131r.<\/p>\n
Like-Kind Exchange istisnas\u0131n\u0131n uygulanmas\u0131, IRS(Amerikan Gelir Vergi Dairesi) taraf\u0131ndan detayl\u0131 bir \u015fekilde takip edilir. Bu y\u00f6ntem kullan\u0131ld\u0131ktan sonra herhangi bir vergi cezas\u0131 ile kar\u015f\u0131la\u015fmamak i\u00e7in formlar\u0131 zaman\u0131nda, eksiksiz haz\u0131rlayarak Like-Kind Exchange a\u015famalar\u0131n\u0131n takibini d\u00fczenli yapmak gerekmektedir. Like-Kind Exchange istisnas\u0131 alt\u0131ndaki vergiler ertelenir, gelir vergisi kapsam\u0131na girmez.<\/p>\n
Like-Kind Exchange Y\u00f6nteminin \u00d6nemli Y\u00f6nleri<\/em><\/strong><\/p>\n \u0130lk varl\u0131\u011f\u0131n sat\u0131\u015f\u0131 \u00fczerine vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn olu\u015fturulmamas\u0131n\u0131 sa\u011flamak i\u00e7in Like-Kind Exchange ile ilgili ak\u0131lda tutulmas\u0131 gereken birka\u00e7 \u00f6nemli husus vard\u0131r:<\/p>\n \u015eirketin sahibi ABD vatanda\u015f\u0131 ise, bu ki\u015fi gelir vergisi kanunu (IRS 544) uyar\u0131nca ABD vergi sistemine tabi olacakt\u0131r.<\/p>\n Sat\u0131\u015flar\u0131 takip eden 45 g\u00fcn i\u00e7inde sat\u0131\u015flar\u0131 Vergi dairesine bildirmekle y\u00fck\u00fcml\u00fcs\u00fcn\u00fcz. Like-Kind Exchange\u2019den yararlanabilmek i\u00e7in, ilk gayrimenkul\u00fcn sat\u0131\u015f\u0131ndan itibaren 180 g\u00fcn i\u00e7inde yabanc\u0131 bir \u00fclkeye yeni bir yat\u0131r\u0131m yap\u0131laca\u011f\u0131na dair bir form doldurman\u0131z gerekmektedir.<\/p>\n Like-Kind Exchange\u2019den yararlanmak i\u00e7in yeni al\u0131nacak m\u00fclk\u00fcn bulundu\u011fu \u00fclkede \u015firket kurmak gibi yasal bir zorunluluk yoktur. Ancak m\u00fclk\u00fcn \u015firketiniz \u00fczerinden sat\u0131lmas\u0131 durumunda, ikinci m\u00fclk\u00fcn bulundu\u011fu \u00fclkede benzer faaliyet alan\u0131na sahip bir \u015firketin kurulmas\u0131n\u0131n Like-Kind Exchange kapsam\u0131nda gelir vergisine tabii olmamak ad\u0131na daha garanti bir yol olaca\u011f\u0131 g\u00f6r\u00fc\u015f\u00fcndeyiz.<\/p>\n","protected":false},"excerpt":{"rendered":" Like-Kind Exchange, ilk varl\u0131\u011f\u0131n sat\u0131\u015f\u0131ndan gelir vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne tabii olmaks\u0131z\u0131n varl\u0131\u011f\u0131n sat\u0131larak ve benzer ba\u015fka bir varl\u0131\u011f\u0131n sat\u0131n al\u0131nmas\u0131na izin veren vergi istisnas\u0131 i\u015flemidir.<\/p>\n","protected":false},"author":3,"featured_media":17333,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[51],"tags":[],"table_tags":[],"yoast_head":"\n\n
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