{"id":39436,"date":"2025-09-13T16:26:49","date_gmt":"2025-09-13T08:26:49","guid":{"rendered":"https:\/\/visa-indonesia.com\/?p=39436"},"modified":"2025-09-13T16:26:54","modified_gmt":"2025-09-13T08:26:54","slug":"endonezya-si%cc%87ngapur-vergi%cc%87-anlasmasi","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/tr\/visas-and-regulations\/indonesia-singapore-tax-treaty\/","title":{"rendered":"Endonezya-Singapur Vergi Anla\u015fmas\u0131: \u00c7ifte Vergilendirmeden Ka\u00e7\u0131n\u0131n"},"content":{"rendered":"<p>Endonezya-Singapur \u00c7ifte Vergilendirme Anla\u015fmas\u0131 (DTA), ayn\u0131 gelirin iki kez vergilendirilmesini \u00f6nleyen ve hangi \u00fclkenin neyi vergilendirebilece\u011fini belirleyen ana kural kitab\u0131d\u0131r. Anla\u015fma 4 \u015eubat 2020 tarihinde g\u00fcncellenerek imzalanm\u0131\u015f, 23 Temmuz 2021 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f ve genel olarak 1 Ocak 2022 tarihinden itibaren uygulanmaktad\u0131r.&nbsp;<\/p>\n\n\n\n<p>Ayr\u0131 olarak, belirli BEPS \u00c7ok Tarafl\u0131 Ara\u00e7 (MLI) h\u00fck\u00fcmleri daha erken uygulanmaya ba\u015flam\u0131\u015ft\u0131r (26 Aral\u0131k 2020). Bug\u00fcn\u00fcn suiistimal kar\u015f\u0131t\u0131 korkulu\u011fu, bir As\u0131l Ama\u00e7 Testi (Madde 28) arac\u0131l\u0131\u011f\u0131yla g\u00fcncellenmi\u015f DTA'n\u0131n kendisine yerle\u015ftirilmi\u015ftir, bu nedenle \u00f6z \u00f6nemlidir.<\/p>\n\n\n\n<p>Vergi m\u00fckellefleri i\u00e7in neler de\u011fi\u015fti? Revizyon, stopaj vergisi sonu\u00e7lar\u0131n\u0131 modernize etmekte, devletle ilgili belirli durumlarda sermaye kazanc\u0131 ve faiz muafiyetlerine a\u00e7\u0131kl\u0131k getirmekte ve herhangi bir 12 ayl\u0131k d\u00f6nemde 90 g\u00fcnl\u00fck bir hizmet PE e\u015fi\u011fi de dahil olmak \u00fczere daimi kurulu\u015f kurallar\u0131n\u0131 yenilemektedir. \u0130kamet e\u015fitli\u011fini bozan durumlarda, \u015firketler art\u0131k otomatik bir \"etkin y\u00f6netim yeri \"ne g\u00fcvenmiyor; bunun yerine, davalar yetkililer aras\u0131nda kar\u015f\u0131l\u0131kl\u0131 anla\u015fma ile \u00e7\u00f6z\u00fcl\u00fcyor.<\/p>\n\n\n\n<p>Endonezya'da ger\u00e7ekten yard\u0131m talep etmek i\u00e7in, eski DGT-1\/DGT-2'den kurtulun: Singapur'dan bir \u0130kamet Sertifikas\u0131 (CoR) ile tek Form DGT kullan\u0131n. Bu k\u0131lavuz, anla\u015fmay\u0131 do\u011fru ve g\u00fcvenle uygulayabilmeniz i\u00e7in uygunluk, oranlar, evrak i\u015fleri ve pratik \u00f6rnekler konusunda size yol g\u00f6sterir.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\u0130\u00e7indekiler<\/h2><nav><ul><li><a href=\"#whats-new-vs-old-treaty-timeline-key-changes\">Eskiye Kar\u015f\u0131 Yeni Olanlar: Antla\u015fma Zaman \u00c7izelgesi ve \u00d6nemli De\u011fi\u015fiklikler<\/a><\/li><li><a href=\"#scope-at-a-glance\">Bir Bak\u0131\u015fta Kapsam<\/a><\/li><li><a href=\"#residency-rules-certificates-how-to-qualify\">\u0130kamet Kurallar\u0131 &amp; Sertifikalar (Nas\u0131l Hak Kazan\u0131l\u0131r)<\/a><ul><li><a href=\"#documents-you-must-have\">Sahip Olman\u0131z Gereken Belgeler<\/a><ul><li><a href=\"#singapore-certificate-of-residence-cor\">Singapur \u0130kamet Belgesi (COR)<\/a><\/li><li><a href=\"#indonesia-dgt-1-dgt-2-forms\">Endonezya DGT-1\/DGT-2 Formlar\u0131<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#permanent-establishment-pe-service-pe\">Daimi Kurulu\u015f (PE) &amp; Hizmet PE<\/a><\/li><li><a href=\"#withholding-tax-wht-rate-table-treaty-vs-domestic\">Stopaj Vergisi (WHT) Oran Tablosu - Antla\u015fma ve Yurti\u00e7i<\/a><ul><li><a href=\"#special-categories\">\u00d6zel Kategoriler:<\/a><\/li><li><a href=\"#key-eligibility-requirements\">Temel Uygunluk Ko\u015fullar\u0131:<\/a><\/li><\/ul><\/li><li><a href=\"#anti-abuse-substance-principal-purpose-test\">K\u00f6t\u00fcye Kullan\u0131m ve Madde ile M\u00fccadele (As\u0131l Ama\u00e7 Testi)<\/a><\/li><li><a href=\"#step-by-step-claiming-benefits-both-directions\">Ad\u0131m Ad\u0131m: Yard\u0131mlar\u0131n Talep Edilmesi (Her \u0130ki Y\u00f6nde)<\/a><ul><li><a href=\"#receiving-income-from-indonesia-youre-in-singapore\">Endonezya'dan Gelir Elde Etmek (Singapur'das\u0131n\u0131z)<\/a><\/li><li><a href=\"#receiving-income-from-singapore-youre-in-indonesia\">Singapur'dan Gelir Elde Etmek (Endonezya'das\u0131n\u0131z)<\/a><\/li><\/ul><\/li><li><a href=\"#worked-examples-crystal-clear-scenarios\">\u00c7al\u0131\u015f\u0131lm\u0131\u015f \u00d6rnekler (Kristal Netli\u011finde Senaryolar)<\/a><ul><li><a href=\"#example-1-industrial-software-royalty-from-indonesia-to-a-singapore-company\">\u00d6rnek 1: Endonezya'dan Singapur \u015eirketine End\u00fcstriyel Yaz\u0131l\u0131m Telif Hakk\u0131<\/a><\/li><li><a href=\"#example-2-interest-paid-to-singapore-government-institution\">\u00d6rnek 2: Singapur Devlet Kurumuna \u00d6denen Faiz<\/a><\/li><li><a href=\"#example-3-branch-profit-tax-on-after-tax-profits\">\u00d6rnek 3: Vergi Sonras\u0131 K\u00e2r \u00dczerinden \u015eube K\u00e2r Vergisi<\/a><\/li><li><a href=\"#example-4-capital-gains-on-shares-traded\">\u00d6rnek 4: Al\u0131m Sat\u0131m\u0131 Yap\u0131lan Hisselerden Elde Edilen Sermaye Kazan\u00e7lar\u0131<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"whats-new-vs-old-treaty-timeline-key-changes\"><strong>Eskiye Kar\u015f\u0131 Yeni Olanlar: Antla\u015fma Zaman \u00c7izelgesi ve \u00d6nemli De\u011fi\u015fiklikler<\/strong><\/h2>\n\n\n\n<p>Saati geri saral\u0131m. Orijinal <strong>Endonezya Singapur<\/strong> DTA 1990-1992 y\u0131llar\u0131nda ba\u015flam\u0131\u015ft\u0131, ancak g\u00fcn\u00fcm\u00fcz i\u00e7in olduk\u00e7a eskimi\u015fti. <strong>profesyonel hi\u0307zmetler<\/strong> ve dijital ekonomi ihtiya\u00e7lar\u0131. H\u0131zl\u0131 ileri sarma <strong>4 \u015eubat 2020<\/strong> - i\u015fte o zaman her ikisi de <strong>\u00fclkeler<\/strong> parlak imzal\u0131 <strong>g\u00fcncellenen vergi anla\u015fmas\u0131<\/strong>.<\/p>\n\n\n\n<p>Ama \u015fu var ki <strong>vergi\u0307 anla\u015fmasi<\/strong> Anla\u015fmalar: \u0130mzalamak sadece birinci ad\u0131md\u0131r. As\u0131l sihir, ger\u00e7ekten etkili olduklar\u0131nda ger\u00e7ekle\u015fir. Bu <strong>yeni\u0307 vergi\u0307 anla\u015fmasi<\/strong> her iki taraf i\u00e7in de yasal olarak ba\u011flay\u0131c\u0131 <strong>\u00fclkeler<\/strong> onay s\u00fcre\u00e7lerini tamamlam\u0131\u015ft\u0131r. Y\u00fcr\u00fcrl\u00fc\u011fe giri\u015f tarihleri, ne t\u00fcr bir <strong>vergi<\/strong> bahsediyoruz, ancak \u00e7o\u011fu i\u015fletme 2021'de faydalar\u0131n\u0131 g\u00f6rmeye ba\u015flad\u0131.<\/p>\n\n\n\n<p><strong>Ne de\u011fi\u015fti? Ba\u015fl\u0131ktaki iyile\u015ftirmeler \u015funlard\u0131r:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Royalty<\/strong> oranlar\u0131 10% veya 8%'ye d\u00fc\u015f\u00fcr\u00fcld\u00fc (daha y\u00fcksek olan <strong>\u0130\u00c7 HUKUK<\/strong> oranlar\u0131)<\/li>\n\n\n\n<li><strong>\u015eube kar\u0131 vergi oran\u0131<\/strong> 10% ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r<\/li>\n\n\n\n<li>\u0130kamet i\u00e7in daha ak\u0131ll\u0131 e\u015fitlik bozma kurallar\u0131 <strong>dai\u0307mi\u0307 kurulu\u015f<\/strong> kararl\u0131l\u0131k<\/li>\n\n\n\n<li>A\u015fa\u011f\u0131dakiler de dahil olmak \u00fczere suistimal kar\u015f\u0131t\u0131 \u00f6nlemler <strong>temel ama\u00e7 testi,<\/strong> me\u015fru i\u015fletmeleri koruyan ve ayn\u0131 zamanda <strong>vergi\u0307 ka\u00e7ak\u00e7ili\u011fi<\/strong><\/li>\n\n\n\n<li>Geli\u015ftirilmi\u015f <strong>ilgili h\u00fck\u00fcmler<\/strong> i\u00e7in <strong>bi\u0307li\u0307msel eki\u0307pman<\/strong> ve <strong>ticari veya bilimsel ekipman<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Bunu eski bir kapakl\u0131 telefondan ak\u0131ll\u0131 telefona y\u00fckseltmek gibi d\u00fc\u015f\u00fcn\u00fcn. Ayn\u0131 temel i\u015flevi \u00f6nleme <strong>\u00e7i\u0307fte vergi\u0307lendi\u0307rme<\/strong>ancak \u00e7ok daha sofistike ve kullan\u0131c\u0131 dostu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"scope-at-a-glance\"><strong>Bir Bak\u0131\u015fta Kapsam<\/strong><\/h2>\n\n\n\n<p>Bu <strong>vergi\u0307 anla\u015fmasi<\/strong> s\u0131n\u0131r \u00f6tesi ticareti etkileyen ba\u015fl\u0131ca vergileri kapsamaktad\u0131r. Endonezya'da \u015fu vergilerden bahsediyoruz <strong>Endonezya vergisi<\/strong> \u00fczerinde <strong>GEL\u0130R VERG\u0130S\u0130<\/strong> ve bireysel <strong>gelir<\/strong> Vergi. Singapur'da, <strong>Singapur <\/strong>kurumsal ve bireysel <strong>gelir<\/strong> vergiler anla\u015fman\u0131n korumas\u0131 alt\u0131ndad\u0131r.<\/p>\n\n\n\n<p><strong>Bu avantajlardan kimler yararlanabilir?<\/strong> Sadece her iki \u00fclkede de ikamet edenler hak talebinde bulunabilir <strong>vergi\u0307 anla\u015fmasi<\/strong> Faydalar\u0131. Kula\u011fa \u00e7ok a\u00e7\u0131k geliyor ama bu \u00e7ok \u00f6nemli. E\u011fer Endonezya ya da Singapur'da ikamet etmiyorsan\u0131z <strong>vergi<\/strong> kurallar\u0131na g\u00f6re, bu antla\u015fma a\u015fa\u011f\u0131dakilerden ka\u00e7\u0131nman\u0131za yard\u0131mc\u0131 olmayacakt\u0131r <strong>\u00e7i\u0307fte vergi\u0307lendi\u0307rme<\/strong>.<\/p>\n\n\n\n<p>Bu <strong>ilgili h\u00fck\u00fcmler<\/strong> gibi \u00f6zel alanlar\u0131 da kapsamaktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gemilerin i\u015fletilmesi<\/strong> i\u00e7inde <strong>uluslararas\u0131 trafik<\/strong><\/li>\n\n\n\n<li><strong>Televizyon veya radyo yay\u0131nc\u0131l\u0131\u011f\u0131<\/strong> ve <strong>radyo yay\u0131nc\u0131l\u0131\u011f\u0131<\/strong> <strong>telif \u00fccretleri<\/strong><\/li>\n\n\n\n<li><strong>Sermaye kazan\u00e7lar\u0131<\/strong> itibaren <strong>i\u015flem g\u00f6ren hisseler<\/strong> tan\u0131nm\u0131\u015f borsalarda<\/li>\n\n\n\n<li><strong>Elde edilen kazan\u00e7lar<\/strong> itibaren <strong>ta\u015f\u0131nmaz mallar<\/strong> ve <strong>ta\u015f\u0131n\u0131r mallar<\/strong><\/li>\n\n\n\n<li>Elde edilen gelir <strong>devlet tahvi\u0307lleri\u0307<\/strong> ve <strong>devlet kurumlari<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Anla\u015fma ayn\u0131 zamanda Singapur'un MLI pozisyonlar\u0131nda da \u00f6nemli bir rol oynuyor. MLI g\u00fcncellemeleri art\u0131k bu DTA i\u00e7in ge\u00e7erli, \u00f6zellikle de <strong>temel ama\u00e7lar<\/strong> test ve suistimal kar\u015f\u0131t\u0131 kurallar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"residency-rules-certificates-how-to-qualify\"><strong>\u0130kamet Kurallar\u0131 &amp; Sertifikalar (Nas\u0131l Hak Kazan\u0131l\u0131r)<\/strong><\/h2>\n\n\n\n<p>Oturma iznini do\u011fru almak kesinlikle \u00e7ok \u00f6nemlidir \u00e7\u00fcnk\u00fc bu sizin <strong>vergi\u0307 anla\u015fmasi<\/strong> Faydalar\u0131. Bunu bat\u0131r\u0131rsan\u0131z, tam \u00f6deme yapmaya geri d\u00f6nersiniz. <strong>\u0130\u00c7 HUKUK<\/strong> <strong>vergi\u0307 orani<\/strong> zevk almak yerine <strong>vergi\u0307 muafi\u0307yeti\u0307<\/strong> veya indirimli \u00fccretler.<\/p>\n\n\n\n<p><strong>Bireyler i\u00e7in:<\/strong> Genellikle y\u0131l\u0131n b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fcnde ya\u015fad\u0131\u011f\u0131n\u0131z veya en g\u00fc\u00e7l\u00fc ki\u015fisel ve ekonomik ba\u011flar\u0131n\u0131z\u0131n oldu\u011fu yerde ikamet ediyorsunuz. Her iki taraf\u0131n da a\u015fa\u011f\u0131daki durumlarda antla\u015fman\u0131n e\u015fitlik bozucu kurallar\u0131 vard\u0131r <strong>\u00fclkeler<\/strong> sizi mukim olarak kabul etmek istiyor. \u0130lk olarak, daimi evinizin nerede oldu\u011funa bakar. E\u011fer bu yeterli olmazsa, hayati \u00e7\u0131kar merkezinizi kontrol eder. Hala ba\u011fl\u0131 m\u0131s\u0131n\u0131z? O zaman daha \u00e7ok nerede vakit ge\u00e7irdi\u011finize bak\u0131l\u0131r.<\/p>\n\n\n\n<p><strong>\u015eirketler i\u00e7in:<\/strong> Genellikle \u015firketinizin bulundu\u011fu veya y\u00f6netim ve kontrol\u00fcn\u00fcz\u00fcn ger\u00e7ekle\u015fti\u011fi yerde ikamet edersiniz. \u015eirketler i\u00e7in e\u015fitli\u011fi bozan unsur, etkin y\u00f6netim yerinizin nerede oldu\u011funu ve bir \u015firket olarak nitelendirilip nitelendirilmedi\u011finizi dikkate al\u0131r. <strong>ili\u015fkili kurulu\u015f<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"documents-you-must-have\"><strong>Sahip Olman\u0131z Gereken Belgeler<\/strong><\/h3>\n\n\n\n<p>Evrak i\u015flerini do\u011fru yapmak iste\u011fe ba\u011fl\u0131 de\u011fildir - hak talebinde bulunmak i\u00e7in her \u015feydir <strong>vergi\u0307 muafi\u0307yeti\u0307<\/strong> veya azalt\u0131lm\u0131\u015f <strong>stopaj vergi\u0307 oranlari<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"singapore-certificate-of-residence-cor\"><strong>Singapur \u0130kamet Belgesi (COR)<\/strong><\/h4>\n\n\n\n<p>Bu, Endonezya kaynakl\u0131 yard\u0131m talep ederken alt\u0131n biletinizdir <strong>gelir<\/strong>. IRAS arac\u0131l\u0131\u011f\u0131yla ba\u015fvuruyorsunuz (<strong>Singapur vergisi<\/strong> otorite), ancak lastik damga onay\u0131 beklemeyin. Kimin ka\u00e7\u0131nmaya hak kazand\u0131\u011f\u0131 konusunda daha kat\u0131 davran\u0131yorlar. <strong>vergi\u0307 ka\u00e7ak\u00e7ili\u011fi<\/strong> \u015eemalar.<\/p>\n\n\n\n<p><strong>\u0130htiyac\u0131n\u0131z oldu\u011funda:<\/strong> Ne zaman temett\u00fc al\u0131rsan\u0131z, <strong>ilgi<\/strong>, <strong>telif \u00fccretleri<\/strong>veya <strong>b\u00f6yle bir gelir<\/strong> ve Endonezya'dan <strong>vergi\u0307 anla\u015fmasi<\/strong> daha y\u00fcksek oranlar yerine <strong>\u0130\u00c7 HUKUK<\/strong> <strong>stopaj vergisi<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"indonesia-dgt-1-dgt-2-forms\"><strong>Endonezya DGT-1\/DGT-2 Formlar\u0131<\/strong><\/h4>\n\n\n\n<p>Bu formlar ger\u00e7ekte nas\u0131l talep edece\u011finizi g\u00f6sterir. <strong>vergi\u0307 anla\u015fmasi<\/strong> Endonezya'daki avantajlar. Bunlar\u0131, devlete resmi talebiniz olarak d\u00fc\u015f\u00fcn\u00fcn. <strong>Endonezya vergisi<\/strong> yetkililer indirimli bir <strong>vergi\u0307 orani<\/strong> tam yerine <strong>uygulanan vergi<\/strong> alt\u0131nda <strong>\u0130\u00c7 HUKUK<\/strong>.<\/p>\n\n\n\n<p><strong>DGT-1 vs DGT-2:<\/strong> Aradaki fark, farkl\u0131 t\u00fcrdeki <strong>gelir<\/strong>. DGT-1 \u00e7o\u011fu standart i\u00e7indir <strong>vergi\u0307 anla\u015fmasi<\/strong> faydalar\u0131. DGT-2 daha karma\u015f\u0131k durumlar i\u00e7indir, \u00f6rne\u011fin <strong>\u00fcreti\u0307m payla\u015fim s\u00f6zle\u015fmeleri\u0307<\/strong> veya ek belgelendirmenin gerekli oldu\u011fu durumlarda.<\/p>\n\n\n\n<p><strong>Ka\u00e7\u0131n\u0131lmas\u0131 gereken yayg\u0131n hatalar:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IRAS'tan DGT formlar\u0131n\u0131 damgalamas\u0131n\u0131 istemeyin - bu, mevzuat kapsam\u0131nda gerekli de\u011fildir. <strong>ilgili h\u00fck\u00fcmler<\/strong><\/li>\n\n\n\n<li>Kan\u0131tlamak i\u00e7in her zaman Singapur COR'unuzu ekleyin <strong>intifa hakk\u0131 sahibi<\/strong> durum<\/li>\n\n\n\n<li>Ge\u00e7mek i\u00e7in COR ve DGT formlar\u0131n\u0131zdaki bilgilerin e\u015fle\u015fti\u011finden emin olun <strong>temel ama\u00e7 testi<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"permanent-establishment-pe-service-pe\"><strong>Daimi Kurulu\u015f (PE) &amp; Hizmet PE<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-1024x536.jpg\" alt=\"Businessman writing \u201cEstablish a Company\u201d on glass, representing company formation and cross-border business setup.\" class=\"wp-image-39438\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>A <strong>dai\u0307mi\u0307 kurulu\u015f<\/strong> temelde s\u00fcsl\u00fc bir <strong>vergi<\/strong> \"Di\u011fer \u00fclkede sizi orada da vergilendirmek isteyecekleri kadar i\u015f yap\u0131yorsunuz\" anlam\u0131na gelen bir terimdir. PE kurallar\u0131n\u0131 anlamak, yanl\u0131\u015fl\u0131kla bir PE yaratmaktan ka\u00e7\u0131nman\u0131za yard\u0131mc\u0131 olur. <strong>vergi<\/strong> \u0130stemedi\u011fin yerde zorunluluk.<\/p>\n\n\n\n<p><strong>Vergi anla\u015fmas\u0131 kapsam\u0131nda PE'yi ne olu\u015fturur?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ticari m\u00fclk<\/strong>: Kal\u0131c\u0131 olan bir ofis, \u015fube veya fabrika<\/li>\n\n\n\n<li>\u0130n\u015faat projeleri: Genellikle 6 aydan fazla s\u00fcrerse<\/li>\n\n\n\n<li>Ba\u011f\u0131ml\u0131 acenteler: Sizin ad\u0131n\u0131za d\u00fczenli olarak s\u00f6zle\u015fme yapan ki\u015fi<\/li>\n\n\n\n<li>Hizmet PE: Sa\u011flanmas\u0131 <strong>profesyonel hi\u0307zmetler<\/strong> veya <strong>dani\u015fmanlik hi\u0307zmetleri\u0307<\/strong> herhangi bir 12 ayl\u0131k d\u00f6nemde 183 g\u00fcnden fazla<\/li>\n<\/ul>\n\n\n\n<p>\u0130\u015fte burada i\u015f pratikle\u015fiyor <strong>profesyonel hi\u0307zmetler<\/strong>. Diyelim ki Singapur'daki teknoloji \u015firketiniz <strong>bilimsel \u00e7al\u0131\u015fma<\/strong> Endonezya'da. Ekibiniz 8 ay boyunca oradaysa, muhtemelen bir hizmet olu\u015fturmu\u015fsunuzdur <strong>dai\u0307mi\u0307 kurulu\u015f<\/strong>. Bu da Endonezya'n\u0131n <strong>vergi<\/strong> bu projeden elde edilen k\u00e2r\u0131n <strong>Endonezya vergisi<\/strong> Kurallar.<\/p>\n\n\n\n<p><strong>S\u0131n\u0131r \u00f6tesi ekipler i\u00e7in risk bayraklar\u0131:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Uzun vadeli m\u00fc\u015fteri s\u00f6zle\u015fmeleri <strong>dani\u015fmanlik hi\u0307zmetleri\u0307<\/strong><\/li>\n\n\n\n<li>S\u00f6zle\u015fme imzalayabilecek yerel personele sahip olmak<\/li>\n\n\n\n<li>Envanter tutma veya <strong>bi\u0307li\u0307msel eki\u0307pman<\/strong> di\u011fer \u00fclkede<\/li>\n\n\n\n<li>Sa\u011flanmas\u0131 <strong>H\u0130ZMETLER<\/strong> sadece tavsiyenin \u00f6tesine ge\u00e7en<\/li>\n<\/ul>\n\n\n\n<p>\u00d6nemli olan \u00f6nceden planlama yapmakt\u0131r. Bu e\u015fikleri bilin ve istenmeyen durumlardan ka\u00e7\u0131nmak i\u00e7in operasyonlar\u0131n\u0131z\u0131 buna g\u00f6re yap\u0131land\u0131r\u0131n <strong>uygulanan vergi<\/strong> olu\u015fturarak <strong>dai\u0307mi\u0307 kurulu\u015f<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"withholding-tax-wht-rate-table-treaty-vs-domestic\"><strong>Stopaj Vergisi (WHT) Oran Tablosu - Antla\u015fma ve Yurti\u00e7i<\/strong><\/h2>\n\n\n\n<p>Buras\u0131 lasti\u011fin yolla bulu\u015ftu\u011fu yerdir. Bunlar ger\u00e7ek <strong>vergi\u0307 oranlari<\/strong> farkl\u0131 s\u0131n\u0131r \u00f6tesi i\u015flem t\u00fcrlerinde \u00f6deyece\u011finiz <strong>gelir<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Gelir T\u00fcr\u00fc<\/strong><\/td><td><strong>Endonezya Yurti\u00e7i Kuru<\/strong><\/td><td><strong>Vergi Anla\u015fmas\u0131 Oran\u0131<\/strong><\/td><td><strong>Singapur Yurti\u00e7i Kuru<\/strong><\/td><td><strong>Vergi Anla\u015fmas\u0131 Oran\u0131<\/strong><\/td><\/tr><tr><td><strong>Temett\u00fcler<\/strong><\/td><td>20%<\/td><td>10% (&ge;25% sahiplik)&lt;br&gt;15% (<strong>di\u011fer vakalar<\/strong>)<\/td><td>0%*<\/td><td>0%*<\/td><\/tr><tr><td><strong>Faiz<\/strong><\/td><td>20%<\/td><td>10%&lt;br&gt;0% (<strong>devlet kurumlari<\/strong>)<\/td><td>15%**<\/td><td>10%<\/td><\/tr><tr><td><strong>Telif \u00dccretleri<\/strong> (<strong>end\u00fcstri\u0307yel ti\u0307cari\u0307<\/strong>)<\/td><td>20%<\/td><td>10%<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>Telif \u00dccretleri<\/strong> (telif hakk\u0131\/patentler)<\/td><td>20%<\/td><td>10%<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>Telif \u00dccretleri<\/strong> (ekipman\/teknik)<\/td><td>20%<\/td><td>8%<\/td><td>10%<\/td><td>8%<\/td><\/tr><tr><td><strong>\u015eube k\u00e2r vergisi<\/strong><\/td><td>20%<\/td><td>10%<\/td><td>N\/A<\/td><td>N\/A<\/td><\/tr><tr><td><strong>Sermaye kazan\u00e7lar\u0131<\/strong><\/td><td>De\u011fi\u015fir<\/td><td><strong>Muafiyet<\/strong>\/** ko\u015fullara tabi**<\/td><td>0%***<\/td><td><strong>Muafiyet<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Singapur genellikle <\/em><strong><em>stopaj vergisi<\/em><\/strong><em> yurt d\u0131\u015f\u0131nda yerle\u015fik ki\u015filere \u00f6denen temett\u00fcler <\/em>*Singapur'un <strong>stopaj vergisi<\/strong> \u00fczerinde <strong>ilgi<\/strong> esas olarak belirli menkul k\u0131ymetler i\u00e7in ge\u00e7erlidir ***Singapur genellikle vergilendirmez <strong>sermaye kazan\u00e7lar\u0131<\/strong> yerle\u015fik olmayanlar i\u00e7in<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"special-categories\"><strong>\u00d6zel Kategoriler:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bilimsel ekipman<\/strong>: \u015eunlar i\u00e7in uygun olabilir <strong>vergi\u0307 muafi\u0307yeti\u0307<\/strong> belirli ko\u015fullar alt\u0131nda <strong>ilgili h\u00fck\u00fcmler<\/strong><\/li>\n\n\n\n<li><strong>Televizyon veya radyo yay\u0131nc\u0131l\u0131\u011f\u0131<\/strong> <strong>telif \u00fccretleri<\/strong>: Konu <strong>end\u00fcstri\u0307yel ti\u0307cari\u0307<\/strong> oranlar<\/li>\n\n\n\n<li><strong>Sinematograf filmleri<\/strong>: Genel olarak \u015fu \u015fekilde vergilendirilir <strong>telif \u00fccretleri<\/strong> standart fiyatlarla<\/li>\n\n\n\n<li><strong>Devlet tahvilleri<\/strong>: <strong>Al\u0131nan faiz<\/strong> i\u00e7in uygun olabilir <strong>vergi\u0307 muafi\u0307yeti\u0307<\/strong><\/li>\n\n\n\n<li><strong>Gemilerin i\u015fletilmesi<\/strong> i\u00e7inde <strong>uluslararas\u0131 trafik<\/strong>: Genel olarak <strong>muaf<\/strong> itibaren <strong>vergi<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"key-eligibility-requirements\"><strong>Temel Uygunluk Ko\u015fullar\u0131:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Hak sahibi<\/strong> durumu t\u00fcm <strong>gelir<\/strong> t\u00fcrleri<\/li>\n\n\n\n<li><strong>As\u0131l ama\u00e7 testi<\/strong>: D\u00fczenlemenin <strong>vergi<\/strong> ana ama\u00e7 olarak ka\u00e7\u0131nma<\/li>\n\n\n\n<li>Madde gereksinimleri: \u015eu alanlarda ger\u00e7ek ticari faaliyetlere ihtiyac\u0131n\u0131z var <strong>sayg\u0131<\/strong> i\u00e7in <strong>gelir<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"anti-abuse-substance-principal-purpose-test\"><strong>K\u00f6t\u00fcye Kullan\u0131m ve Madde ile M\u00fccadele (As\u0131l Ama\u00e7 Testi)<\/strong><\/h2>\n\n\n\n<p>Bu <strong>vergi\u0307 anla\u015fmasi<\/strong> yard\u0131mlar otomatik de\u011fildir - bunlar\u0131 hak etti\u011finizi kan\u0131tlaman\u0131z gerekir. Suistimal kar\u015f\u0131t\u0131 kurallar, insanlar\u0131n sadece daha d\u00fc\u015f\u00fck yard\u0131m almak i\u00e7in yapay yap\u0131lar olu\u015fturmas\u0131n\u0131 engeller <strong>vergi\u0307 oranlari<\/strong> ve ka\u00e7\u0131n\u0131n <strong>vergi\u0307 ka\u00e7ak\u00e7ili\u011fi<\/strong> \u0130ddialar.<\/p>\n\n\n\n<p><strong>As\u0131l Ama\u00e7 Testi (PPT):<\/strong> Bu b\u00fcy\u00fck bir \u015fey. E\u011fer <strong>vergi\u0307 anla\u015fmasi<\/strong> faydalar\u0131ndan biriydi. <strong>temel ama\u00e7lar<\/strong> i\u015f yap\u0131n\u0131z i\u00e7in, reddedilebilirsiniz. Bu <strong>yetkili makamlar<\/strong> bakacak <strong>ilgili ger\u00e7ekler,<\/strong> dahil:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yap\u0131 i\u00e7in ticari gerek\u00e7e<\/li>\n\n\n\n<li>Yap\u0131 olmadan var olup olmayaca\u011f\u0131 <strong>vergi<\/strong> faydalar<\/li>\n\n\n\n<li>Anla\u015fma \u00fclkesindeki faaliyetlerin \u00f6z\u00fc<\/li>\n<\/ul>\n\n\n\n<p><strong>Hak sahibi gereklilikleri:<\/strong> \u015eirketin ger\u00e7ek sahibi olman\u0131z gerekir. <strong>gelir<\/strong>. E\u011fer temett\u00fcleri sadece ba\u015fkas\u0131na aktarmak i\u00e7in al\u0131yorsan\u0131z, muhtemelen <strong>intifa hakk\u0131 sahibi<\/strong> alt\u0131nda <strong>vergi\u0307 anla\u015fmasi<\/strong> <strong>h\u00fck\u00fcmler<\/strong>.<\/p>\n\n\n\n<p><strong>Madde gereklilikleri - vergi makamlar\u0131n\u0131n g\u00f6rmek istedikleri:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00e7ek i\u015f operasyonlar\u0131 ve faaliyetleri<\/li>\n\n\n\n<li>Yerel y\u00f6netim ger\u00e7ek kararlar al\u0131yor<\/li>\n\n\n\n<li>Anlaml\u0131 performans g\u00f6steren \u00e7al\u0131\u015fanlar <strong>bilimsel \u00e7al\u0131\u015fma<\/strong> veya <strong>H\u0130ZMETLER<\/strong><\/li>\n\n\n\n<li>Ofis veya i\u015fyeri gibi fiziksel varl\u0131k <strong>bi\u0307li\u0307msel eki\u0307pman<\/strong><\/li>\n\n\n\n<li>Ba\u011f\u0131ms\u0131z karar alma yetkisi<\/li>\n<\/ul>\n\n\n\n<p><strong>Yard\u0131m redlerini tetikleyen k\u0131rm\u0131z\u0131 bayraklar:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Paravan \u015firketler <strong>benzer operasyon<\/strong> veya madde<\/li>\n\n\n\n<li>Mevcut yap\u0131lar sadece <strong>uygulanan vergi<\/strong><\/li>\n\n\n\n<li>\u00d6tesinde ticari gerek\u00e7e eksikli\u011fi <strong>vergi<\/strong> <strong>fayda<\/strong><\/li>\n\n\n\n<li>Ger\u00e7ek de\u011fil <strong>H\u0130ZMETLER<\/strong> anla\u015fma \u00fclkesinde sa\u011flanan<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"step-by-step-claiming-benefits-both-directions\"><strong>Ad\u0131m Ad\u0131m: Yard\u0131mlar\u0131n Talep Edilmesi (Her \u0130ki Y\u00f6nde)<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-1024x536.jpg\" alt=\"Step-by-step infographic showing how Singapore residents can claim tax treaty benefits on Indonesian income.\" class=\"wp-image-39439\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"receiving-income-from-indonesia-youre-in-singapore\"><strong>Endonezya'dan Gelir Elde Etmek (Singapur'das\u0131n\u0131z)<\/strong><\/h3>\n\n\n\n<p><strong>Ad\u0131m 1: Uygunlu\u011funuzu Kontrol Edin<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Singapurlu oldu\u011funuzu onaylay\u0131n <strong>vergi<\/strong> yerle\u015fik<\/li>\n\n\n\n<li>Do\u011frulay\u0131n <strong>gelir<\/strong> t\u00fcr\u00fc a\u015fa\u011f\u0131dakiler i\u00e7in uygundur <strong>vergi\u0307 anla\u015fmasi<\/strong> faydalar<\/li>\n\n\n\n<li>Ge\u00e7erli olan\u0131 kontrol edin <strong>vergi\u0307 anla\u015fmasi<\/strong> <strong>vergi\u0307 orani<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Ad\u0131m 2: Belgelerinizi Haz\u0131rlay\u0131n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Singapur \u0130kamet Belgenizi IRAS'tan al\u0131n<\/li>\n\n\n\n<li>Var m\u0131 <strong>Endonezyal\u0131 vergi m\u00fckellefi<\/strong> DGT-1 veya DGT-2 formlar\u0131n\u0131 haz\u0131rlay\u0131n<\/li>\n\n\n\n<li>Kan\u0131t sa\u011flay\u0131n <strong>intifa hakk\u0131 sahibi<\/strong> durum<\/li>\n\n\n\n<li>\u0130\u00e7in <strong>telif \u00fccretleri<\/strong>: E\u011fer belirtiniz <strong>end\u00fcstriyel, ticari veya bilimsel<\/strong> kullan\u0131m<\/li>\n<\/ul>\n\n\n\n<p><strong>Ad\u0131m 3: \u00d6demeden \u00d6nce G\u00f6nderin<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Endonezya <strong>stopaj<\/strong> acente \u00f6deme yapmadan \u00f6nce formlara sahip olmal\u0131d\u0131r<\/li>\n\n\n\n<li>Emin olun <strong>br\u00fct tutar<\/strong> hesaplamalar do\u011fru<\/li>\n\n\n\n<li>Kopyalar\u0131n\u0131 saklay\u0131n <strong>yetkili makamlar<\/strong> g\u00f6zden ge\u00e7irilirse<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"receiving-income-from-singapore-youre-in-indonesia\"><strong>Singapur'dan Gelir Elde Etmek (Endonezya'das\u0131n\u0131z)<\/strong><\/h3>\n\n\n\n<p><strong>Ad\u0131m 1: Vergi Anla\u015fmas\u0131 Uygunlu\u011funu Onaylay\u0131n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bir i\u015fveren oldu\u011funuzu do\u011frulay\u0131n <strong>Endonezya vergisi<\/strong> yerle\u015fik<\/li>\n\n\n\n<li>Kontrol edin <strong>gelir<\/strong> nitelikler ve ne <strong>vergi\u0307 orani<\/strong> ge\u00e7erlidir<\/li>\n\n\n\n<li>Kan\u0131t toplay\u0131n <strong>intifa hakk\u0131 sahibi<\/strong> durum<\/li>\n<\/ul>\n\n\n\n<p><strong>Ad\u0131m 2: Belge Sa\u011flay\u0131n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Endonezya \u0130kamet Belgenizi Singapur m\u00fckellefine verin<\/li>\n\n\n\n<li>A\u015fa\u011f\u0131dakiler i\u00e7in IRAS'\u0131n DTA yard\u0131m prosed\u00fcrlerini izleyin <strong>stopaj vergisi<\/strong> indirgeme<\/li>\n\n\n\n<li>\u0130\u00e7in <strong>sermaye kazan\u00e7lar\u0131<\/strong>: A\u015fa\u011f\u0131dakilerin olup olmad\u0131\u011f\u0131n\u0131 belirleyin <strong>muaf<\/strong> anla\u015fma kapsam\u0131nda <strong>h\u00fck\u00fcmler<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"worked-examples-crystal-clear-scenarios\"><strong>\u00c7al\u0131\u015f\u0131lm\u0131\u015f \u00d6rnekler (Kristal Netli\u011finde Senaryolar)<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-1-industrial-software-royalty-from-indonesia-to-a-singapore-company\"><strong>\u00d6rnek 1: Endonezya'dan Singapur \u015eirketine End\u00fcstriyel Yaz\u0131l\u0131m Telif Hakk\u0131<\/strong><\/h3>\n\n\n\n<p><strong>Kurulum:<\/strong> Singapur yaz\u0131l\u0131m \u015firketinizin lisanslar\u0131 <strong>end\u00fcstri\u0307yel ti\u0307cari\u0307<\/strong> teknolojisini y\u0131ll\u0131k $500,000 kar\u015f\u0131l\u0131\u011f\u0131nda Endonezyal\u0131 bir \u00fcreticiye satm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>Vergi Anla\u015fmas\u0131 Olmadan (Endonezya Vergi \u0130\u00e7 Hukuk Oran\u0131):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Stopaj vergisi<\/strong>: $500,000 \u00d7 20% = $100,000<\/li>\n\n\n\n<li>Net al\u0131nd\u0131: $400,000<\/li>\n<\/ul>\n\n\n\n<p><strong>Vergi Anla\u015fmas\u0131 Avantajlar\u0131 ile:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>End\u00fcstriyel ticari<\/strong> <strong>telif hakk\u0131<\/strong> <strong>vergi\u0307 orani<\/strong>: 10%<\/li>\n\n\n\n<li><strong>Stopaj vergisi<\/strong>: $500,000 \u00d7 10% = $50,000<\/li>\n\n\n\n<li>Net al\u0131nd\u0131: $450,000<\/li>\n\n\n\n<li><strong>Birikimleriniz: $50,000<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Evrak Ak\u0131\u015f\u0131:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Kurmak <strong>intifa hakk\u0131 sahibi<\/strong> durum<\/li>\n\n\n\n<li>IRAS'tan Singapur COR al\u0131n<\/li>\n\n\n\n<li>Endonezyal\u0131 lisans sahibi DGT-1 formunu haz\u0131rl\u0131yor<\/li>\n\n\n\n<li>Belirtiniz <strong>end\u00fcstriyel-ticari<\/strong> do\u011fas\u0131 <strong>telif \u00fccretleri<\/strong><\/li>\n\n\n\n<li><strong>Endonezya vergisi<\/strong> yetkililer bir 10% uygular <strong>vergi\u0307 orani<\/strong><\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-2-interest-paid-to-singapore-government-institution\"><strong>\u00d6rnek 2: Singapur Devlet Kurumuna \u00d6denen Faiz<\/strong><\/h3>\n\n\n\n<p><strong>Kurulum:<\/strong> Bir Endonezyal\u0131 <strong>madencilik sekt\u00f6r\u00fc<\/strong> \u015firket $2 milyon dolar bor\u00e7 ald\u0131. <strong>Endonezya Bankas\u0131<\/strong> 8% adresindeki Singapur \u015fubesi <strong>ilgi<\/strong> her y\u0131l.<\/p>\n\n\n\n<p><strong>Vergi Anla\u015fmas\u0131 Olmadan:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u0131ll\u0131k <strong>ilgi<\/strong>: $160,000<\/li>\n\n\n\n<li><strong>Endonezya vergisi<\/strong> <strong>stopaj<\/strong>: $160,000 \u00d7 20% = $32,000<\/li>\n\n\n\n<li><strong>Al\u0131nan faiz<\/strong>: $128,000<\/li>\n<\/ul>\n\n\n\n<p><strong>Vergi Anla\u015fmas\u0131 (Devlet Muafiyeti) ile:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Stopaj vergi oran\u0131<\/strong>: 0% (kalifiye olmak i\u00e7in <strong>devlet kurumlari<\/strong>)<\/li>\n\n\n\n<li><strong>Al\u0131nan faiz<\/strong>: $160,000<\/li>\n\n\n\n<li><strong>Vergi tasarrufunuz: $32,000<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Gerekli Belgeler:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kan\u0131t <strong>h\u00fck\u00fcmet<\/strong> varl\u0131k durumu<\/li>\n\n\n\n<li>A\u015fa\u011f\u0131dakiler i\u00e7in yeterlili\u011fi g\u00f6steren sertifika <strong>vergi\u0307 muafi\u0307yeti\u0307<\/strong><\/li>\n\n\n\n<li>Uygun DGT formlar\u0131 ile dosyalanm\u0131\u015f <strong>Endonezya vergisi<\/strong> Yetkililer<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-3-branch-profit-tax-on-after-tax-profits\"><strong>\u00d6rnek 3: Vergi Sonras\u0131 K\u00e2r \u00dczerinden \u015eube K\u00e2r Vergisi<\/strong><\/h3>\n\n\n\n<p><strong>Kurulum:<\/strong> Singapur'daki \u015firketinizin Endonezya'daki \u015fubesi $1 milyon k\u00e2r elde etti ve bu k\u00e2r\u0131 havale etmek istiyor. <strong>vergi sonras\u0131 karlar<\/strong> Singapur'a d\u00f6n\u00fcyoruz.<\/p>\n\n\n\n<p><strong>\u0130\u00e7 Hukuk Kapsam\u0131nda:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eube k\u00e2r vergisi<\/strong>: $1,000,000 \u00d7 15% = $150,000<\/li>\n\n\n\n<li>Net havale edilebilir <strong>vergi sonras\u0131 karlar<\/strong>: $850,000<\/li>\n<\/ul>\n\n\n\n<p><strong>Yeni Vergi Anla\u015fmas\u0131 Kapsam\u0131nda:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eube kar\u0131 vergi oran\u0131<\/strong>: $1,000,000 \u00d7 10% = $100,000<\/li>\n\n\n\n<li>Net havale edilebilir <strong>vergi sonras\u0131 karlar<\/strong>: $900,000<\/li>\n\n\n\n<li><strong>Vergi tasarrufunuz: $50,000<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-4-capital-gains-on-shares-traded\"><strong>\u00d6rnek 4: Al\u0131m Sat\u0131m\u0131 Yap\u0131lan Hisselerden Elde Edilen Sermaye Kazan\u00e7lar\u0131<\/strong><\/h3>\n\n\n\n<p><strong>Kurulum:<\/strong> Singapur yat\u0131r\u0131m \u015firketiniz sat\u0131yor <strong>i\u015flem g\u00f6ren hisseler<\/strong> Jakarta Borsas\u0131'nda $300,000 <strong>elde edilen kazan\u00e7lar<\/strong> sat\u0131\u015ftan.<\/p>\n\n\n\n<p><strong>Vergi Anla\u015fmas\u0131 Kapsam\u0131nda Analiz:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sermaye kazan\u00e7lar\u0131<\/strong> itibaren <strong>i\u015flem g\u00f6ren hisseler<\/strong> tan\u0131nm\u0131\u015f borsalarda<\/li>\n\n\n\n<li>Genel olarak <strong>muaf<\/strong> alt\u0131nda <strong>vergi\u0307 anla\u015fmasi<\/strong> <strong>h\u00fck\u00fcmler<\/strong><\/li>\n\n\n\n<li><strong>Endonezya vergisi<\/strong>: $0 (vs. potansiyel <strong>\u0130\u00c7 HUKUK<\/strong> <strong>uygulanan vergi<\/strong>)<\/li>\n\n\n\n<li>Senin <strong>fayda<\/strong>: Tam <strong>kazan\u00e7lar<\/strong> tutulan<\/li>\n<\/ul>\n\n\n\n<p><strong>Temel Gereksinimler:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Hisseler<\/strong> olmal\u0131 <strong>ticareti<\/strong> tan\u0131nm\u0131\u015f bir borsada<\/li>\n\n\n\n<li><strong>\u0130ntifa hakk\u0131 sahibi<\/strong> anla\u015fma mukimi olmal\u0131d\u0131r<\/li>\n\n\n\n<li><strong>Temel ama\u00e7 testi<\/strong> tatmin edilmelidir<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Endonezya-Singapur vergi anla\u015fmas\u0131 daha d\u00fc\u015f\u00fck oranlar, yeni PE kurallar\u0131 ve daha sert suistimal kar\u015f\u0131t\u0131 testlerle yenilendi. \u0130\u015fte bundan nas\u0131l yararlanabilece\u011finiz.<\/p>","protected":false},"author":6831,"featured_media":39440,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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