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4 ((%#! 5 + 2= $!"# <#"$"$%""1"%% 2 1%("%!"$%+ 2 55!"$%$D 92 2 2 ) D> 2 #"<%"9"(5 +(3"5 1 2 +1.3=5#6 ;$ ; 5 6 ; && 4 +(3"5#"<!"("$8!8"" 1 2 +1.3=5#6 4&,8 + @ = @ I!488 :? + @ = $ 5 6 $ / ( > 1.3=5#6 ) 0 ( ) : ; 0 / 33 Ancak Geçici 67. madde kapsamında tevkifatın yapılmasını gerektiren haller bunlarla sınırlı olmadıını, anılan maddede %15 nispetindeki tevkifat uygulamasını gerektiren baka durumların da bulunduunu (örnein, komisyon iadeleri, mevduat faizi, ters-repo kazançları, vadeli ilem ve opsyionlardan elde edilen gelirler gibi) hatırlatmak isteriz. Söz konusu durumlar aaıda ayrıca ele alınmıtır. 48
I J 5`6"./"&/!"", (&""""""@O "4/"#/!"#" &%""""@O L ( 5`6 ( 5`6 = &"""""" @O "./"&/!"", ( "3/"./!"", 5;6=&##%"""@O= 5`6 5&##%"""$&""""""]6 ##%"""@O 1.3= 5;6= ",/#"/!"", &!3%"""@O 5`6 $5&!3%"""$&##%"""]6#.""""@O 5`6 &4 F F 4"("!"9%("%5 +(3"5$8!= @$ + + 0 C : C 1.3= 5#36 @$ + + 4> 9 (#&5! @$ + + @ ; : 34 6762 sayılı Türk Ticaret Kanunu hükümlerine göre kurulmu olan anonim, limited ve sermayesi paylara bölünmü komandit irketler ile benzer nitelikteki yabancı kurumlar, Sermaye Piyasası Kurulunun düzenleme ve denetimine tabi fonlar ile bu fonlara benzer yabancı fonları, Türkiyede münhasıran menkul kıymet ve dier sermaye piyasası aracı getirileri ile deer artıı kazançları elde etmek ve bunlara balı hakları kullanmak amacıyla faaliyette bulunan sınırlı sorumlu ortaklıklar, ülke fonları, kurum ve kurulu fonları ve yatırım kuruluları gibi yabancı kurumsal yatırımcıların tümü. 49
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