Internal Revenue<\/a> Service<\/strong> (IRS), ABD Hazine Bakanl\u0131\u011f\u0131’na ba\u011fl\u0131, Internal Revenue Code<\/em>‘u uygulayan ve denetleyen federal vergi idaresidir. Federal gelir, istihdam ve \u00f6zel t\u00fcketim vergilerini toplar; beyannameleri i\u015fler; vergi incelemesi yapar; Revenue Ruling, Revenue Procedure, Notice ve Private Letter Ruling ile ABD vergi hukukunu yorumlayan rehberlik yay\u0131mlar.<\/p>\n ABD vatanda\u015flar\u0131, ABD vergi mukimleri, ABD yerli t\u00fczel ki\u015fileri ve ABD kaynakl\u0131 geliri veya ABD’de ticari faaliyeti bulunan yabanc\u0131 ki\u015filer IRS ile muhatapt\u0131r. ABD d\u0131\u015f\u0131 \u015firketler genellikle ABD al\u0131c\u0131lara yap\u0131lan \u00f6demelerdeki stopaj y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, FATCA bildirimi, IRS Form W-8 belgelendirmesi ve ikili \u00e7ifte vergilendirme anla\u015fmalar\u0131 kapsam\u0131ndaki menfaat talepleri yoluyla IRS ile temas eder.<\/p>\n Yayg\u0131n IRS i\u015flemleri aras\u0131nda ABD t\u00fczel ki\u015fisi veya stopaj sorumlusu i\u00e7in EIN (employer identification number) al\u0131nmas\u0131, SSN<\/a>‘e uygun olmayan yabanc\u0131 bireyler i\u00e7in ITIN<\/a> ba\u015fvurusu, Form 1040\/1120\/1065 ile gelir vergisi beyan\u0131, ABD d\u0131\u015f\u0131 ki\u015filere yap\u0131lan \u00f6demeler i\u00e7in Form 1042\/1042-S stopaj beyan\u0131 ve yabanc\u0131 finans kurulu\u015flar\u0131 i\u00e7in FATCA Form 8966 bildirimi yer al\u0131r.<\/p>\n IRS vergi incelemesi yapar, Notice of Deficiency ile d\u00fczeltme \u00f6nerir, ceza ve faiz tahakkuk ettirir; haciz, ipotek ve mahsup yoluyla tahsilat s\u00fcreci y\u00fcr\u00fct\u00fcr. Uyu\u015fmazl\u0131klar IRS Appeals ofisinde veya U.S. Tax Court, federal b\u00f6lge mahkemeleri ya da Court of Federal Claims \u00f6n\u00fcnde \u00e7\u00f6z\u00fcl\u00fcr.<\/p>\n S\u0131n\u0131r \u00f6tesi M&A, finansman ve teknoloji i\u015flemleri s\u0131kl\u0131kla IRS analizi gerektirir: check-the-box<\/em> t\u00fczel ki\u015fi s\u0131n\u0131fland\u0131rmas\u0131, ABD gayrimenkul\u00fc kazan\u00e7lar\u0131nda FIRPTA, CFC’lerin ABD ortaklar\u0131 i\u00e7in Subpart F ve GILTI ile ABD d\u0131\u015f\u0131 al\u0131c\u0131lara \u00f6denen telif, temett\u00fc<\/a> ve faizdeki stopaj mekanikleri kritik konulard\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":" IRS nedir? Internal Revenue Service (IRS), ABD Hazine Bakanl\u0131\u011f\u0131’na ba\u011fl\u0131, Internal Revenue Code‘u uygulayan ve denetleyen federal vergi idaresidir. Federal gelir, istihdam ve \u00f6zel t\u00fcketim vergilerini toplar; beyannameleri i\u015fler; vergi incelemesi yapar; Revenue Ruling, Revenue Procedure, Notice ve Private Letter Ruling ile ABD vergi hukukunu yorumlayan rehberlik yay\u0131mlar. IRS ile kim muhatap olur? ABD vatanda\u015flar\u0131, […]<\/p>\n","protected":false},"author":4,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"categories":[],"class_list":["post-13261","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term"}],"about":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/types\/term"}],"author":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/comments?post=13261"}],"version-history":[{"count":3,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13261\/revisions"}],"predecessor-version":[{"id":14131,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13261\/revisions\/14131"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=13261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=13261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}IRS ile kim muhatap olur?<\/h2>\n
Temel bildirimler ve kimlik numaralar\u0131<\/h2>\n
Uygulama yetkileri<\/h2>\n
S\u0131n\u0131r \u00f6tesi i\u015flemlerde \u00f6nemi<\/h2>\n