Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131’n\u0131n Resmi Gazete’de yay\u0131mlanan tebli\u011fine g\u00f6re genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri tek i\u015fveren say\u0131larak, \u00fccret gelirleri k\u00fcm\u00fclatif matrahla tevkif suretiyle vergilendirilecek.<\/b><\/p>\n
Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n \u201cGelir Vergisi Genel Tebli\u011fi\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f\u201di Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n
Buna g\u00f6re, genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri tek i\u015fveren say\u0131larak, \u00fccret gelirleri k\u00fcm\u00fclatif matrah dikkate al\u0131narak tevkif suretiyle vergilendirilecek. Kamu g\u00f6revlileri ayr\u0131ca beyanname vermeyecek.<\/p>\n
B\u00f6ylece, genel b\u00fct\u00e7e kapsam\u0131nda bulunan kamu idarelerinde \u00e7al\u0131\u015fan personelin, y\u0131l i\u00e7inde bu kapsamdaki di\u011fer kurum ve kurulu\u015flardan da \u00fccret almas\u0131 veya bu kapsamdaki di\u011fer bir kurum ve kurulu\u015fa nakil olmas\u0131 durumunda, elde ettikleri \u00fccretler tek i\u015fverenden al\u0131nan \u00fccret olarak de\u011ferlendirilecek.<\/p>\n
B\u0130RDEN FAZLA \u00dcCRET GEL\u0130R\u0130 ELDE EDENE KOLAYLIK<\/b><\/p>\n
Ayn\u0131 takvim y\u0131l\u0131 i\u00e7inde birden fazla i\u015fverenden \u00fccret geliri elde eden \u00f6zel sekt\u00f6r \u00e7al\u0131\u015fanlar\u0131na da kolayl\u0131k sa\u011fland\u0131.<\/p>\n
Hizmet erbab\u0131n\u0131n ayn\u0131 takvim y\u0131l\u0131 i\u00e7inde i\u015fveren de\u011fi\u015fikli\u011fi yapt\u0131\u011f\u0131 durumlarda, talep etmesi ve i\u015fverenin de kabul etmesi halinde, yeni i\u015fverenin eski i\u015fverendeki gelir vergisi matrah\u0131n\u0131 dikkate alarak k\u00fcm\u00fclatif matrah \u00fczerinden tevkifat yap\u0131labilmesine imkan tan\u0131nd\u0131.<\/p>\n
De\u011fi\u015fiklikle hizmet erbab\u0131n\u0131n talep etmesi ve i\u015fverenlerin de kabul etmesi kayd\u0131yla, y\u0131l i\u00e7erisinde ayn\u0131 anda birden fazla i\u015fverenden al\u0131nan \u00fccret gelirlerinin vergilendirilmesinde de k\u00fcm\u00fclatif matrah dikkate al\u0131narak tevkifat yap\u0131labilecek.<\/p>\n
B\u00f6ylece, hizmet erbab\u0131na ve i\u015fverenlere kolayl\u0131k sa\u011fland\u0131 ve hizmet erbab\u0131n\u0131n, y\u0131ll\u0131k beyanname vermesi durumunda da k\u00fcm\u00fclatif matrah dikkate al\u0131narak hesaplanan vergiyi mahsup edecek olmas\u0131 nedeniyle fark vergi \u00f6dememesi imkan\u0131 tan\u0131nd\u0131. (AA)<\/p>\n","protected":false},"excerpt":{"rendered":"
Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131’n\u0131n Resmi Gazete’de yay\u0131mlanan tebli\u011fine g\u00f6re genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri tek i\u015fveren say\u0131larak, \u00fccret …<\/p>\n","protected":false},"author":1,"featured_media":47011,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[2234,8603,61,50],"class_list":["post-47010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-gelir","tag-isveren","tag-ucret","tag-vergi"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/47010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=47010"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/47010\/revisions"}],"predecessor-version":[{"id":47012,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/47010\/revisions\/47012"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/47011"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=47010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=47010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=47010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}