{"id":2056,"date":"2021-01-06T17:33:04","date_gmt":"2021-01-06T14:33:04","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=2056"},"modified":"2021-01-06T17:37:36","modified_gmt":"2021-01-06T14:37:36","slug":"sirkuler-2020-53-gelir-vergisinden-muaf-tutulacak","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2021\/01\/yayinlarimiz\/sirkuler\/sirkuler-2020-53-gelir-vergisinden-muaf-tutulacak\/","title":{"rendered":"Sirk\u00fcler 2020\/53 Gelir Vergisinden Muaf Tutulacak &#8230;"},"content":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_column_text]<\/p>\n<h3 style=\"text-align: center;\"><strong>S\u0130RK\u00dcLER 2020\/53<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><span style=\"color: #da5f15;\"><strong>GEL\u0130R VERG\u0130S\u0130NDEN MUAF TUTULACAK G\u00dcNL\u00dcK YEMEK BEDEL\u0130N\u0130N KDV DAH\u0130L TUTARININ G\u00dcNCELLENMES\u0130<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">01.01.2020-31.12.2020 tarihleri aras\u0131nda gelir vergisinden istisna tutulacak yemek bedeli KDV hari\u00e7 23 T\u00fcrk Liras\u0131 olarak belirlenmi\u015ftir. <em>(310 nolu Gelir Vergisi Genel Tebli\u011fi)<\/em><\/p>\n<p style=\"text-align: justify;\">Gelir vergisinden istisna tutulacak yemek bedelinin %8 KDV oran\u0131 dahil miktar\u0131 24,84 T\u00fcrk Liras\u0131yd\u0131.<\/p>\n<p style=\"text-align: justify;\">Ancak 31\/7\/2020 tarihli ve 2812 say\u0131l\u0131 Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar ile yeme i\u00e7me hizmetlerinde KDV oran\u0131 %1 e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p style=\"text-align: justify;\">Buna g\u00f6re yeme-i\u00e7me hizmetlerinde 31.07.2020-31.12.2020 tarihleri aras\u0131nda KDV oran\u0131 %1 olarak uygulanacakt\u0131r.<\/p>\n<p style=\"text-align: justify;\">Bu halde 31.07.2020-31.12.2020 tarihleri aras\u0131nda 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 <strong>KDV hari\u00e7 23 TL, \u2026<\/strong><span style=\"text-align: justify; font-size: 14px; font-weight: normal;\">\u00a0<\/span><strong style=\"color: #da5f15; text-align: justify;\"><a style=\"color: #da5f15;\" href=\"https:\/\/www.mehmetkocak.com\/abonelik-formu\/\">(Bu yaz\u0131n\u0131n tamam\u0131n\u0131 okumak ve Yay\u0131nlar\u0131m\u0131z&#8217;a abone olmak i\u00e7in t\u0131klay\u0131n\u0131z.)<\/a><\/strong><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/6&#8243;][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_column_text] S\u0130RK\u00dcLER 2020\/53 GEL\u0130R VERG\u0130S\u0130NDEN MUAF TUTULACAK G\u00dcNL\u00dcK YEMEK BEDEL\u0130N\u0130N KDV DAH\u0130L TUTARININ G\u00dcNCELLENMES\u0130 01.01.2020-31.12.2020 tarihleri aras\u0131nda gelir vergisinden istisna tutulacak yemek bedeli KDV hari\u00e7 23 T\u00fcrk Liras\u0131 olarak belirlenmi\u015ftir. (310 nolu Gelir Vergisi Genel Tebli\u011fi) Gelir vergisinden istisna tutulacak yemek bedelinin %8 KDV oran\u0131 dahil miktar\u0131 24,84 T\u00fcrk Liras\u0131yd\u0131. Ancak 31\/7\/2020 tarihli&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[23,28],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sirk\u00fcler 2020\/53 Gelir Vergisinden Muaf Tutulacak ... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mehmetkocak.com\/2021\/01\/yayinlarimiz\/sirkuler\/sirkuler-2020-53-gelir-vergisinden-muaf-tutulacak\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sirk\u00fcler 2020\/53 Gelir Vergisinden Muaf Tutulacak ... - Mehmet Ko\u00e7ak\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_column_text] S\u0130RK\u00dcLER 2020\/53 GEL\u0130R VERG\u0130S\u0130NDEN MUAF TUTULACAK G\u00dcNL\u00dcK YEMEK BEDEL\u0130N\u0130N KDV DAH\u0130L TUTARININ G\u00dcNCELLENMES\u0130 01.01.2020-31.12.2020 tarihleri aras\u0131nda gelir vergisinden istisna tutulacak yemek bedeli KDV hari\u00e7 23 T\u00fcrk Liras\u0131 olarak belirlenmi\u015ftir. (310 nolu Gelir Vergisi Genel Tebli\u011fi) Gelir vergisinden istisna tutulacak yemek bedelinin %8 KDV oran\u0131 dahil miktar\u0131 24,84 T\u00fcrk Liras\u0131yd\u0131. 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