{"id":7678,"date":"2025-08-10T18:37:52","date_gmt":"2025-08-11T01:37:52","guid":{"rendered":"https:\/\/rancepartners.com\/?page_id=7678"},"modified":"2025-09-16T16:10:58","modified_gmt":"2025-09-16T23:10:58","slug":"fbar-fatca","status":"publish","type":"page","link":"https:\/\/rancepartners.com\/tr\/hizmetler\/vergi-hizmetleri\/fbar-fatca\/","title":{"rendered":"FBAR & FATCA"},"content":{"rendered":"\t\t
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FBAR ve FATCA Dosyalamalar\u0131<\/u><\/strong><\/p>

ABD'de ikamet eden ve yurt d\u0131\u015f\u0131nda finansal hesaplar\u0131 bulunan ki\u015filerin, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 \u00f6nlemek amac\u0131yla bu hesaplar\u0131 ilgili makamlara bildirmeleri gerekmektedir. Bu bildirimler, FBAR (Foreign Bank Account Report)<\/b> ve FATCA (Foreign Account Tax Compliance Act)<\/b> kapsam\u0131nda yap\u0131l\u0131r.<\/p>

FBAR (Yabanc\u0131 Banka Hesap Raporu)<\/strong><\/p>

  • Kimler Ba\u015fvurmal\u0131:<\/b> Takvim y\u0131l\u0131 i\u00e7inde herhangi bir zamanda, yurt d\u0131\u015f\u0131ndaki finansal hesaplar\u0131n\u0131n toplam de\u011feri 10.000 dolar\u0131 a\u015fan<\/b> ABD vatanda\u015flar\u0131, mukimler ve belirli kurulu\u015flar FBAR ba\u015fvurusu yapmal\u0131d\u0131r. Hesaplar \u00fczerinde finansal bir yetkiniz veya imza yetkiniz olmas\u0131 yeterlidir.<\/p><\/li>

  • Nas\u0131l Ba\u015fvurulur:<\/b> Vergi beyannamenizden ayr\u0131 olarak, FinCEN Form 114'\u00fc<\/b> (FBAR) BSA E-Dosyalama Sistemi \u00fczerinden elektronik ortamda doldurman\u0131z gerekir.<\/p><\/li>

  • Son Ba\u015fvuru Tarihi:<\/b> Y\u0131ll\u0131k son ba\u015fvuru tarihi 15 Nisan'd\u0131r<\/b>. Otomatik olarak 15 Ekim'e kadar<\/b> uzat\u0131labilir ve bunun i\u00e7in ek bir talep yapman\u0131za gerek yoktur.<\/p><\/li>

  • Gerekli Bilgiler:<\/b> Ad\u0131n\u0131z, SSN\/ITIN numaran\u0131z, adresiniz, hesap bilgileri (ad, numara, t\u00fcr, kurum ve maksimum de\u011fer) ve varsa ortak hesap sahiplerinin bilgileri istenir.<\/p><\/li>

  • Cezalar:<\/b> \u0130hlaller kas\u0131tl\u0131 de\u011filse hesap ba\u015f\u0131na 16.536 dolara<\/b> (2025 y\u0131l\u0131 i\u00e7in) kadar, kas\u0131tl\u0131 ise 165.353 dolar<\/b> veya ihlal an\u0131ndaki hesap bakiyesinin %50'si<\/b> kadar ceza uygulanabilir.<\/p><\/li><\/ul>

    FATCA (Yabanc\u0131 Hesap Vergi Uyum Yasas\u0131)<\/strong><\/p>

    • Kimler Ba\u015fvurmal\u0131:<\/b> Belirli e\u015fikleri (tek ba\u015f\u0131na ba\u015fvuranlar i\u00e7in 50.000 dolar<\/b>, ortak ba\u015fvuranlar veya yurt d\u0131\u015f\u0131nda ya\u015fayanlar i\u00e7in daha y\u00fcksek) a\u015fan belirli yabanc\u0131 finansal varl\u0131klara sahip ABD vergi m\u00fckellefleri FATCA kapsam\u0131nda ba\u015fvuru yapmak zorundad\u0131r.<\/p><\/li>

    • Nas\u0131l Ba\u015fvurulur:<\/b> IRS Form 8938'i<\/b> y\u0131ll\u0131k federal vergi beyannamenize ekleyerek dosyalars\u0131n\u0131z.<\/p><\/li>

    • Son Ba\u015fvuru Tarihi:<\/b> Y\u0131ll\u0131k federal gelir vergisi beyannamenizle ayn\u0131 tarihte, yani 15 Nisan'da<\/b> veya uzatma yap\u0131lm\u0131\u015fsa 15 Ekim'de<\/b> ba\u015fvurulmal\u0131d\u0131r.<\/p><\/li>

    • Gerekli Bilgiler:<\/b> Hesap numaralar\u0131, kurumlar ve maksimum de\u011ferler de dahil olmak \u00fczere, belirtilen yabanc\u0131 finansal varl\u0131klar\u0131n detaylar\u0131 istenir.<\/p><\/li>

    • Cezalar:<\/b> Form 8938'in doldurulmamas\u0131 durumunda 10.000 dolarl\u0131k<\/b> bir ceza uygulan\u0131r. IRS bildiriminden sonra y\u00fck\u00fcml\u00fcl\u00fc\u011fe devam edilmezse ek olarak 50.000 dolara<\/b> kadar cezalar kesilebilir. Beyan edilmeyen varl\u0131klardan elde edilen gelirin eksik bildirilmesi halinde ise %40'a varan bir ceza uygulanabilir.<\/p><\/li><\/ul> <\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      FBAR ve FATCA Dosyalamalar\u0131 ABD’de ikamet eden ve yurt d\u0131\u015f\u0131nda finansal hesaplar\u0131 bulunan ki\u015filerin, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 \u00f6nlemek amac\u0131yla bu hesaplar\u0131 ilgili makamlara bildirmeleri gerekmektedir. Bu bildirimler, FBAR (Foreign Bank Account Report) ve FATCA (Foreign Account Tax Compliance Act) kapsam\u0131nda yap\u0131l\u0131r. FBAR (Yabanc\u0131 Banka Hesap Raporu) Kimler Ba\u015fvurmal\u0131: Takvim y\u0131l\u0131 i\u00e7inde herhangi bir zamanda, yurt d\u0131\u015f\u0131ndaki […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":7652,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-7678","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/rancepartners.com\/tr\/wp-json\/wp\/v2\/pages\/7678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rancepartners.com\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rancepartners.com\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rancepartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rancepartners.com\/tr\/wp-json\/wp\/v2\/comments?post=7678"}],"version-history":[{"count":16,"href":"https:\/\/rancepartners.com\/tr\/wp-json\/wp\/v2\/pages\/7678\/revisions"}],"predecessor-version":[{"id":8307,"href":"https:\/\/rancepartners.com\/tr\/wp-json\/wp\/v2\/pages\/7678\/revisions\/8307"}],"up":[{"embeddable":true,"href":"https:\/\/rancepartners.com\/tr\/wp-json\/wp\/v2\/pages\/7652"}],"wp:attachment":[{"href":"https:\/\/rancepartners.com\/tr\/wp-json\/wp\/v2\/media?parent=7678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}