{"id":2370,"date":"2021-04-07T13:57:06","date_gmt":"2021-04-07T10:57:06","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=2370"},"modified":"2021-04-07T14:01:38","modified_gmt":"2021-04-07T11:01:38","slug":"sirkuler-2021-10-engelli-indirim-tutarlari","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-10-engelli-indirim-tutarlari\/","title":{"rendered":"Sirk\u00fcler 2021\/10 Engelli \u0130ndirim Tutarlar\u0131.."},"content":{"rendered":"
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Engelli vatanda\u015flar\u0131n i\u00e7inde bulundu\u011fu zor ko\u015fullar\u0131n giderilmesine katk\u0131da bulunmak, sosyal ve ekonomik hayata kat\u0131l\u0131mlar\u0131n\u0131 kolayla\u015ft\u0131rmak ve engelliler ile engelli olmayanlar aras\u0131ndaki rekabet e\u015fitsizli\u011fini gidermek amac\u0131yla vergi mevzuat\u0131nda \u00e7e\u015fitli d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n
Bu d\u00fczenlemelerden biri olan engellilik indirimi uygulamas\u0131 ile:<\/p>\n
\u2022 Engelli \u00fccretli,<\/p>\n
\u2022 Bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu engelli ki\u015fi bulunan \u00fccretli,<\/p>\n
\u2022 Engelli serbest meslek erbab\u0131,<\/p>\n
\u2022 Bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu engelli ki\u015fi bulunan serbest meslek erbab\u0131,<\/p>\n
\u2022 Basit usulde vergilendirilen engelliler, gelir vergisi matrahlar\u0131n\u0131n hesaplanmas\u0131nda engellilik indiriminden yararlanabilmektedir.<\/p>\n
Buna g\u00f6re engelli personel \u00e7al\u0131\u015ft\u0131ran veya bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu engelli yak\u0131n\u0131 bulunan sigortal\u0131n\u0131n vergi dairesinden al\u0131nacak engelli indirim yaz\u0131s\u0131 bulunuyorsa 2021 y\u0131l\u0131 i\u00e7in a\u015fa\u011f\u0131da belirtilen tutarlar hesaplanan Gelir Vergisinden matrah\u0131ndan indirilecektir.<\/p>\n
<\/p>\n
193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019na g\u00f6re \u00e7al\u0131\u015fma g\u00fcc\u00fc kayb\u0131 oran\u0131na g\u00f6re engelli indirimi uygulanmaktad\u0131r. \u00c7al\u0131\u015fma g\u00fcc\u00fc kayb\u0131 oranlar\u0131 a\u015fa\u011f\u0131daki gibidir.<\/p>\n