{"id":2517,"date":"2017-12-30T10:43:37","date_gmt":"2017-12-30T07:43:37","guid":{"rendered":"http:\/\/www.ozgurguler.net\/blog\/?p=2517"},"modified":"2017-12-30T10:44:54","modified_gmt":"2017-12-30T07:44:54","slug":"2018-ucretlerin-vergilendirilmesi","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/2018-ucretlerin-vergilendirilmesi\/","title":{"rendered":"2018 \u00dccretlerin Vergilendirilmesi"},"content":{"rendered":"
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\u00dccretlerin Vergilendirilmesinde Uygulanacak Tarife ile Di\u011fer \u00c7e\u015fitli Had ve Tutarlar 2018 Y\u0131l\u0131nda Uygulanmak \u00dczere Yeniden Belirlendi.<\/h1>\n<\/div>\n
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Numara<\/td>\n:<\/td>\n1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
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Tarih<\/td>\n:<\/td>\n29.12.2017<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
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VERG\u0130 S\u0130RK\u00dcLER\u0130<\/span><\/strong><\/p>\n

NO: 2018\/1<\/span><\/strong><\/p>\n

KONU: \u00dccretlerin Vergilendirilmesinde Uygulanacak Tarife ile Di\u011fer \u00c7e\u015fitli Had ve Tutarlar 2018 Y\u0131l\u0131nda Uygulanmak \u00dczere Yeniden Belirlendi.<\/span><\/strong><\/p>\n

Maliye Bakanl\u0131\u011f\u0131nca, 29 Aral\u0131k 2017 tarihli ve 30285 say\u0131l\u0131 (M\u00fckerrer) Resmi Gazete-yay\u0131mlanan 302 Seri No.lu Gelir Vergisi Genel Tebli\u011fi ile Gelir Vergisi Kanunu’nun 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82, 86 ve 103 \u00fcnc\u00fc maddelerinde yer alan maktu had ve tutarlar\u00a02018 takvim y\u0131l\u0131nda uygulanmak \u00fczere<\/strong>\u00a0yeniden belirlenmi\u015ftir.<\/span><\/p>\n

S\u00f6z konusu had ve tutarlar a\u015fa\u011f\u0131da bilgilerinize sunulmu\u015ftur.<\/span><\/p>\n

1. Yeniden De\u011ferleme Oran\u0131nda Artt\u0131r\u0131lan Had ve Tutarlar<\/span><\/strong><\/p>\n

1.1 Gelir Vergisine Tabi Gelirlerin Vergilendirilmesinde Esas Al\u0131nan Tarife<\/span><\/strong><\/p>\n

Gelir Vergisi Kanunu\u2019nun 103 \u00fcnc\u00fc maddesinde yer alan gelir vergisine tabi gelirlerin vergilendirilmesinde esas al\u0131nan tarife,\u00a02018 takvim y\u0131l\u0131 gelirlerinin vergilendirilmesinde<\/strong>\u00a0esas al\u0131nmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir.\u00a0<\/span><\/p>\n

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14.800 TL’ye kadar<\/span><\/td>\n\n

15%<\/span><\/p>\n<\/td>\n<\/tr>\n

34.000 TL’nin 14.800 TL’si i\u00e7in 2.220 TL, fazlas\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/td>\n\n

20%<\/span><\/p>\n<\/td>\n<\/tr>\n

80.000 TL’nin 34.000 TL’si i\u00e7in 6.060 TL, (\u00fccret gelirlerinde 120.000 TL’nin<\/span><\/p>\n

34.000 TL’si i\u00e7in 6.060 TL), fazlas\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/td>\n

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27%<\/span><\/p>\n<\/td>\n<\/tr>\n

80.000 TL’den fazlas\u0131n\u0131n 80.000 TL’si i\u00e7in 18.480 TL, (\u00fccret gelirlerinde<\/span><\/p>\n

120.000 TL’den fazlas\u0131n\u0131n 120.000 TL’si i\u00e7in 29.280 TL), fazlas\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/td>\n

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35%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

1.2. Gayrimenkul Sermaye \u0130rad\u0131nda \u0130stisna Tutar\u0131: 4.400.- TL<\/span><\/strong><\/p>\n

Gelir Vergisi Kanunu\u2019nun 21. maddesinde yer alan mesken kira gelirleri i\u00e7in uygulanan istisna tutar\u0131,\u00a02018 takvim y\u0131l\u0131nda<\/strong>\u00a0elde edilen kira gelirleri i\u00e7in\u00a04.400 TL<\/strong>\u00a0olarak tespit edilmi\u015ftir.<\/span><\/p>\n

1.3. Hizmet Erbab\u0131na \u0130\u015fyeri veya \u0130\u015fyerinin M\u00fc\u015ftemilat\u0131 D\u0131\u015f\u0131nda Kalan Yerlerde Yemek Verilmek Suretiyle Sa\u011flanan Menfaatlere \u0130li\u015fkin \u0130stisna Tutar\u0131: 16.00- TL<\/span><\/strong><\/p>\n

Gelir Vergisi Kanunu\u2019nun 23 \u00fcnc\u00fc maddesinin 8 numaral\u0131 bendinde yer alan, i\u015fverenlerce i\u015fyeri veya i\u015fyerinin m\u00fc\u015ftemilat\u0131 d\u0131\u015f\u0131nda kalan yerlerde hizmet erbab\u0131na yemek verilmek suretiyle sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131,\u00a02018 takvim y\u0131l\u0131nda<\/strong>\u00a0uygulanmak \u00fczere\u00a016.00 TL<\/strong>\u00a0olarak tespit edilmi\u015ftir.\u00a0<\/span><\/p>\n

1.4. Engellilik \u0130ndirimi Tutarlar\u0131<\/span><\/strong><\/p>\n

Gelir Vergisi Kanunu\u2019nun 31 inci maddesinde yer alan sakatl\u0131k indirimi tutarlar\u0131,\u00a02018 takvim y\u0131l\u0131nda<\/strong>\u00a0uygulanmak \u00fczere; birinci derece engelliler i\u00e7in\u00a01.000 TL<\/strong>, ikinci derece engelliler i\u00e7in\u00a0530 TL<\/strong>, \u00fc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in\u00a0240 TL<\/strong>\u00a0olarak tespit edilmi\u015ftir.<\/span><\/p>\n

1.5. Basit Usule Tabi Olman\u0131n Genel \u015eartlar\u0131ndan Olan \u0130\u015fyeri Kira Bedeline \u0130li\u015fkin Tutar<\/span><\/strong><\/p>\n

Gelir Vergisi Kanununun 47 nci maddesinin birinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendinde yer alan y\u0131ll\u0131k kira bedeli toplam\u0131,\u00a02018 takvim y\u0131l\u0131nda<\/strong>\u00a0uygulanmak \u00fczere b\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 i\u00e7inde\u00a07.400 TL,<\/strong>\u00a0di\u011fer yerlerde\u00a04.900 TL<\/strong>\u00a0olarak tespit edilmi\u015ftir.<\/span><\/p>\n

1.6. Basit Usule Tabi Olman\u0131n \u00d6zel \u015eartlar\u0131n\u0131 Belirleyen Hadler\u00a0<\/span><\/strong><\/p>\n

Gelir Vergisi Kanununun 48 inci maddesinin birinci f\u0131kras\u0131nda yer alan hadler,\u00a02018 takvim y\u0131l\u0131nda<\/strong>\u00a0uygulanmak \u00fczere;<\/span><\/p>\n

–\u00a0\u00a01 numaral\u0131 bent i\u00e7in 100.000 TL ve 148.000 TL,<\/span><\/p>\n

–\u00a0\u00a02 numaral\u0131 bent i\u00e7in 49.000 TL,\u00a0<\/span><\/p>\n

–\u00a0\u00a03 numaral\u0131 bent i\u00e7in 100.000 TL,<\/span><\/p>\n

olarak tespit edilmi\u015ftir.<\/span><\/p>\n

1.7. De\u011fer Art\u0131\u015f\u0131 Kazan\u00e7lar\u0131na \u0130li\u015fkin \u0130stisna Tutar\u0131: 12.000 TL<\/span><\/strong><\/p>\n

Gelir Vergisi Kanununun m\u00fckerrer 80 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan de\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131na ili\u015fkin istisna tutar\u0131,\u00a02018 takvim y\u0131l\u0131<\/strong>\u00a0gelirlerine uygulanmak \u00fczere\u00a012.000 TL<\/strong>\u00a0olarak tespit edilmi\u015ftir.<\/span><\/p>\n

1.8. Ar\u0131zi Kazan\u00e7lara \u0130li\u015fkin \u0130stisna Tutar\u0131: 27.000.- TL.<\/span><\/strong><\/p>\n

Gelir Vergisi Kanununun 82 nci maddesinin ikinci f\u0131kras\u0131nda yer alan ar\u0131zi kazan\u00e7lara ili\u015fkin istisna tutar\u0131,\u00a02018 takvim y\u0131l\u0131<\/strong>\u00a0gelirlerine uygulanmak \u00fczere\u00a027.000 TL<\/strong>\u00a0olarak tespit edilmi\u015ftir.<\/span><\/p>\n

1.9. Tevkifata ve \u0130stisnaya Konu Olmayan Menkul ve Gayrimenkul Sermaye \u0130ratlar\u0131na \u0130li\u015fkin Beyanname Verme S\u0131n\u0131r\u0131: 1.800.-TL<\/span><\/strong><\/p>\n

Gelir Vergisi Kanununun 86 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinin (d) alt bendinde yer alan tevkifata ve istisnaya konu olmayan menkul ve gayrimenkul sermaye iratlar\u0131na ili\u015fkin beyanname verme s\u0131n\u0131r\u0131,\u00a02018 takvim y\u0131l\u0131<\/strong>\u00a0gelirlerine uygulanmak \u00fczere\u00a01.800 TL\u00a0<\/strong>olarak tespit edilmi\u015ftir.<\/span><\/p>\n

2. K\u00e2r Hadleri Emsallerine G\u00f6re D\u00fc\u015f\u00fck Olarak Tespit Edilmi\u015f Bulunan Emtia \u0130\u00e7in \u00d6zel Hadler<\/span><\/strong><\/p>\n

Milli piyango bileti, akaryak\u0131t, \u015feker ve bunlar gibi kar hadleri emsallerine g\u00f6re d\u00fc\u015f\u00fck olarak tespit edilmi\u015f bulunan emtia i\u00e7in \u00f6zel hadler belirleme yetkisi Gelir Vergisi Kanununun 48 inci maddesi ile Maliye Bakanl\u0131\u011f\u0131na verilmi\u015ftir. Bu yetki kullan\u0131larak 2016 y\u0131l\u0131 i\u00e7in 25\/12\/2015 tarihli ve 29573 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No: 290) ile belirlenen tutarlar yeniden art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

Buna g\u00f6re, an\u0131lan maddelerin ticaretini yapanlar\u0131n,\u00a02018 takvim y\u0131l\u0131nda<\/strong>\u00a0da basit usulden yararlanabilmeleri i\u00e7in; al\u0131\u015f, sat\u0131\u015f veya has\u0131latlar\u0131n\u0131n 31\/12\/2017 tarihi itibariyle a\u015fa\u011f\u0131da belirtilen hadleri a\u015fmamas\u0131 gerekmektedir.<\/span><\/p>\n

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\u00a0<\/span><\/strong><\/p>\n<\/td>\n

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B\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131<\/span><\/strong><\/p>\n<\/td>\n

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B\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/span><\/strong><\/p>\n<\/td>\n

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D\u0131\u015f\u0131nda Kalan Yerlerde<\/span><\/strong><\/p>\n<\/td>\n

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\u0130\u00e7inde Kalan Yerlerde<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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Emtian\u0131n Cinsi<\/span><\/strong><\/p>\n<\/td>\n

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Y\u0131ll\u0131k Al\u0131m \u00d6l\u00e7\u00fcs\u00fc (TL)<\/span><\/p>\n<\/td>\n

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Y\u0131ll\u0131k Sat\u0131\u015f \u00d6l\u00e7\u00fcs\u00fc (TL)<\/span><\/p>\n<\/td>\n

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Y\u0131ll\u0131k Al\u0131m \u00d6l\u00e7\u00fcs\u00fc (TL)<\/span><\/p>\n<\/td>\n

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Y\u0131ll\u0131k Sat\u0131\u015f \u00d6l\u00e7\u00fcs\u00fc (TL)<\/span><\/p>\n<\/td>\n<\/tr>\n

De\u011ferli Ka\u011f\u0131t<\/span><\/td>\n\n

160.000<\/span><\/p>\n<\/td>\n

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180.000<\/span><\/p>\n<\/td>\n

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200.000<\/span><\/p>\n<\/td>\n

\n

220.000<\/span><\/p>\n<\/td>\n<\/tr>\n

\u015eeker \u2013 \u00c7ay<\/span><\/td>\n\n

120.000<\/span><\/p>\n<\/td>\n

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160.000<\/span><\/p>\n<\/td>\n

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148.000<\/span><\/p>\n<\/td>\n

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190.000<\/span><\/p>\n<\/td>\n<\/tr>\n

Milli Piy. Bileti, Hemen<\/span><\/td>\n\n

120.000<\/span><\/p>\n<\/td>\n

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160.000<\/span><\/p>\n<\/td>\n

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148.000<\/span><\/p>\n<\/td>\n

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190.000<\/span><\/p>\n<\/td>\n<\/tr>\n

Kazan, S\u00fcper Toto\u00a0\u00a0vb.<\/span><\/td>\n<\/tr>\n
\u0130\u00e7ki (Bira ve \u015earap Hari\u00e7) – \u0130spirto\u2013 Sigara\u2013T\u00fct\u00fcn<\/span><\/td>\n\n

120.000<\/span><\/p>\n<\/td>\n

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160.000<\/span><\/p>\n<\/td>\n

\n

148.000<\/span><\/p>\n<\/td>\n

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190.000<\/span><\/p>\n<\/td>\n<\/tr>\n

Akaryak\u0131t ( LPG hari\u00e7 )<\/span><\/td>\n\n

180.000<\/span><\/p>\n<\/td>\n

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190.000<\/span><\/p>\n<\/td>\n

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220.000<\/span><\/p>\n<\/td>\n

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260.000<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Belirtilen bu mallar\u0131n al\u0131m sat\u0131m\u0131 ile u\u011fra\u015fanlar hakk\u0131nda, basit usul\u00fcn \u00f6zel \u015fartlar\u0131 bak\u0131m\u0131ndan yukar\u0131daki hadler dikkate al\u0131nmak suretiyle, 136 Seri No.lu Gelir Vergisi Genel Tebli\u011findeki hesaplamalar do\u011frultusunda i\u015flem yap\u0131lacakt\u0131r.<\/span><\/p>\n

3. Basit Usule Tabi M\u00fckelleflerde G\u00fcn Sonunda Toplu Belge D\u00fczenleme Uygulamas\u0131\u00a0<\/span><\/strong><\/p>\n

Basit usulde vergilendirilen m\u00fckelleflerle ilgili 6\/12\/1998 tarihli ve 23545 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No: 215) ile getirilen, belge vermedikleri g\u00fcnl\u00fck has\u0131latlar\u0131 i\u00e7in g\u00fcn sonunda tek bir fatura d\u00fczenlenmesine ili\u015fkin uygulaman\u0131n,\u00a031\/12\/2018<\/strong>\u00a0tarihine kadar devam etmesi Vergi Usul Kanununun m\u00fckerrer 257 nci maddesinin Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

4. 2017 takvim y\u0131l\u0131nda elde edilen bir k\u0131s\u0131m menkul sermaye irad\u0131n\u0131n beyan\u0131nda dikkate al\u0131nacak indirim oran\u0131 uygulamas\u0131<\/span><\/strong><\/p>\n

Gelir Vergisi Kanununun 76 nc\u0131 maddesinin 5281 say\u0131l\u0131 Kanunun 44 \u00fcnc\u00fc maddesiyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan ikinci f\u0131kras\u0131nda, Gelir Vergisi Kanununun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (5), (6), (7), (12) ve (14) numaral\u0131 bentlerinde yer alan menkul sermaye iratlar\u0131na (d\u00f6viz cinsinden a\u00e7\u0131lan hesaplara \u00f6denen faiz ve k\u00e2r paylar\u0131, d\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilenler hari\u00e7) f\u0131krada belirtilen indirim oran\u0131n\u0131n uygulanmas\u0131 suretiyle bulunacak k\u0131sm\u0131n, bu iratlar\u0131n beyan\u0131 s\u0131ras\u0131nda indirim olarak dikkate al\u0131naca\u011f\u0131 belirtilmi\u015fti.<\/span><\/p>\n

Gelir Vergisi Kanunu\u2019nun indirim oran\u0131 uygulamas\u0131na y\u00f6nelik 76 nc\u0131 maddesinin ikinci f\u0131kras\u0131 1\/1\/2006 tarihinden itibaren elde edilen gelirlere uygulanmak \u00fczere 5281 say\u0131l\u0131 Kanunla y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmakla birlikte, an\u0131lan Kanunun ge\u00e7ici 67 nci maddesinin dokuzuncu f\u0131kras\u0131 h\u00fckm\u00fc gere\u011fince 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen her nevi tahvil ve Hazine bonolar\u0131ndan elde edilen gelirlerin vergilendirilmesinde 31\/12\/2005 tarihinde y\u00fcr\u00fcrl\u00fckte olan h\u00fck\u00fcmler esas al\u0131naca\u011f\u0131ndan, indirim oran\u0131 uygulamas\u0131 bahsi ge\u00e7en menkul k\u0131ymet gelirleri i\u00e7in devam etmektedir.<\/span><\/p>\n

\u0130ndirim oran\u0131; 213 say\u0131l\u0131 Kanuna g\u00f6re o y\u0131l i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131n\u0131n, ayn\u0131 d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131na b\u00f6l\u00fcnmesi suretiyle tespit edilmekte olup 213 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re 2017 y\u0131l\u0131 i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131 % 14,47\u2019dir. Bu d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131 ise % 11,18’dir.\u00a0Buna g\u00f6re, 2017 y\u0131l\u0131nda elde edilen bir k\u0131s\u0131m menkul sermaye irad\u0131n\u0131n beyan\u0131nda uygulanacak indirim oran\u0131 (%14,47 \/ %11,18 =) % 129,43 olmaktad\u0131r.<\/strong><\/span><\/p>\n

Bu oranlar dikkate al\u0131nd\u0131\u011f\u0131nda, 2017 y\u0131l\u0131 gelirlerine uygulanacak indirim oran\u0131 birden b\u00fcy\u00fck \u00e7\u0131kmaktad\u0131r.<\/span><\/p>\n

Bu kapsamda, 2017 takvim y\u0131l\u0131nda elde edilen menkul sermaye iratlar\u0131ndan, 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilmi\u015f olan ve 193 say\u0131l\u0131 Kanunun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendinde say\u0131lan her nevi tahvil ve Hazine bonosu faizleri ile Toplu Konut \u0130daresi ve \u00d6zelle\u015ftirme \u0130daresince \u00e7\u0131kar\u0131lan menkul k\u0131ymetlerden sa\u011flanan gelirler indirim oran\u0131n\u0131n birden b\u00fcy\u00fck olmas\u0131 dolay\u0131s\u0131yla beyan edilmeyecektir.<\/span><\/p>\n

D\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilen menkul sermaye iratlar\u0131n\u0131n ve ticari i\u015fletmelere dahil kazan\u00e7 ve iratlar\u0131n beyan\u0131nda indirim oran\u0131 uygulanmamaktad\u0131r.<\/span><\/p>\n

193 say\u0131l\u0131 Kanunun ge\u00e7ici 67 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca, an\u0131lan Kanunun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (7), (12) ve (14) numaral\u0131 bentlerinde yaz\u0131l\u0131 menkul sermaye iratlar\u0131 1\/1\/2006 tarihinden itibaren nihai olarak tevkifat yoluyla vergilendirilmekte olup bu gelirlerin beyan\u0131 ve bu gelirlere indirim oran\u0131 uygulanmas\u0131 s\u00f6z konusu de\u011fildir.<\/span><\/p>\n

S\u00f6z konusu tebli\u011fe a\u015fa\u011f\u0131daki ba\u011flant\u0131 yard\u0131m\u0131yla ula\u015fabilirsiniz.<\/span><\/p>\n

302\u00a0Seri No.lu Gelir Vergisi Genel Tebli\u011fi<\/span><\/strong>
\n<\/a><\/p>\n

Sirk\u00fclerlerimizde yer alan bilgiler belli bir konunun veya konular\u0131n \u00e7ok geni\u015f kapsaml\u0131 bir \u015fekilde ele al\u0131nmas\u0131ndan ziyade genel \u00e7er\u00e7evede bilgi vermek ve yorum yapmak amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu sirk\u00fclerler ile amac\u0131m\u0131z muhasebe, vergi, yat\u0131r\u0131m, dan\u0131\u015fmanl\u0131k alanlar\u0131nda veya di\u011fer t\u00fcrl\u00fc profesyonel ba\u011flamda tavsiye veya hizmet sunmak de\u011fildir. Bilgileri ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda yegane dayanak olarak kullanmaktan ziyade, konusuna hakim profesyonel bir dan\u0131\u015fmana ba\u015fvurman\u0131z tavsiye edilir. Bu sirk\u00fclerler ve i\u00e7eri\u011findeki bilgiler, olduklar\u0131 \u015fekliyle sunulmaktad\u0131r; “DRT Yeminli Mali M\u00fc\u015favirlik ve Ba\u011f\u0131ms\u0131z Denetim A.\u015e.” ve \u0130ngiltere mevzuat\u0131na gore kurulmu\u015f olan \u201cDeloitte Touche Tohmatsu Limited\u201d ve onun \u00fcye firmalar\u0131 ve bunlar\u0131n i\u015ftirakleri ve filyalleri (bundan b\u00f6yle ayr\u0131 ayr\u0131 veya birlikte “Deloitte”), bunlarla ilgili sarih veya z\u0131mni bir beyan ve garantide bulunmamaktad\u0131r. “Deloitte”, s\u00f6z konusu sirk\u00fclerlerin ve i\u00e7eri\u011findeki bilgilerin hata i\u00e7ermedi\u011fine veya belirli performans ve kalite kriterlerini kar\u015f\u0131lad\u0131\u011f\u0131na dair bir g\u00fcvence vermemektedir. Sirk\u00fclerleri ve i\u00e7eri\u011findeki bilgileri kullan\u0131m\u0131n\u0131z sonucunda ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc risk taraf\u0131n\u0131za aittir ve bu kullan\u0131mdan kaynaklanan her t\u00fcrl\u00fc zarara dair risk ve sorumluluk tamamen taraf\u0131n\u0131zca \u00fcstlenilmektedir. “Deloitte”, s\u00f6z konusu kullan\u0131mdan dolay\u0131, (ihmalkarl\u0131k kaynakl\u0131 olanlar da dahil olmak \u00fczere) s\u00f6zle\u015fmesel bir dava, kanun veya haks\u0131z fiilden do\u011fan her t\u00fcrl\u00fc \u00f6zel, dolayl\u0131 veya ar\u0131zi zararlardan ve cezai tazminattan dolay\u0131 sorumlu tutulamaz.<\/span><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u00dccretlerin Vergilendirilmesinde Uygulanacak Tarife ile Di\u011fer \u00c7e\u015fitli Had ve Tutarlar 2018 Y\u0131l\u0131nda Uygulanmak \u00dczere Yeniden Belirlendi. Numara : 1 Tarih : 29.12.2017 VERG\u0130 S\u0130RK\u00dcLER\u0130 NO: 2018\/1 KONU: \u00dccretlerin Vergilendirilmesinde Uygulanacak Tarife ile Di\u011fer \u00c7e\u015fitli Had ve Tutarlar 2018 Y\u0131l\u0131nda Uygulanmak \u00dczere Yeniden Belirlendi. Maliye Bakanl\u0131\u011f\u0131nca, 29 Aral\u0131k 2017 tarihli ve 30285 say\u0131l\u0131 (M\u00fckerrer) Resmi Gazete-yay\u0131mlanan […]<\/p>\n","protected":false},"author":4,"featured_media":2287,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-2517","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-logo-genel-destek"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2517","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/comments?post=2517"}],"version-history":[{"count":1,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2517\/revisions"}],"predecessor-version":[{"id":2518,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2517\/revisions\/2518"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media\/2287"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=2517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=2517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=2517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}