{"id":2376,"date":"2021-04-07T14:09:15","date_gmt":"2021-04-07T11:09:15","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=2376"},"modified":"2021-04-07T14:16:06","modified_gmt":"2021-04-07T11:16:06","slug":"sirkuler-2021-12-gelir-vergisinden-muaf","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-12-gelir-vergisinden-muaf\/","title":{"rendered":"Sirk\u00fcler 2021\/12 Gelir Vergisinden Muaf&#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<h2 style=\"text-align: center;\"><strong>S\u0130RK\u00dcLER 2021\/12<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><span style=\"color: #da5f15;\"><strong>GEL\u0130R VERG\u0130S\u0130NDEN MUAF TUTULACAK G\u00dcNL\u00dcK YEMEK BEDEL\u0130\u00a0<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">01.01.2021-31.12.2021 tarihleri aras\u0131nda gelir vergisinden istisna tutulacak yemek bedeli KDV hari\u00e7 25 T\u00fcrk liras\u0131 olarak belirlenmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">Yeme i\u00e7me hizmetlerinde KDV oran\u0131n\u0131n %1 olarak uygulanmas\u0131na 31.05.2021 tarihine kadar devam edilecektir. (3318 No\u2019 lu Cumhurba\u015fkan\u0131 Karar\u0131)<\/p>\n<p style=\"text-align: justify;\">Bu halde 01.01.2021-31.05.2021 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 KDV hari\u00e7 25 TL, KDV dahil 25,25 TL olarak belirlenmi\u015ftir. Yemek bedelinin nakit olarak verilmesi durumunda vergi istisnas\u0131 uygulanmamaktad\u0131r.\u00a0<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 2021\/12 GEL\u0130R VERG\u0130S\u0130NDEN MUAF TUTULACAK G\u00dcNL\u00dcK YEMEK BEDEL\u0130\u00a0 01.01.2021-31.12.2021 tarihleri aras\u0131nda gelir vergisinden istisna tutulacak yemek bedeli KDV hari\u00e7 25 T\u00fcrk liras\u0131 olarak belirlenmi\u015ftir. Yeme i\u00e7me hizmetlerinde KDV oran\u0131n\u0131n %1 olarak uygulanmas\u0131na 31.05.2021 tarihine kadar devam edilecektir. (3318 No\u2019 lu Cumhurba\u015fkan\u0131 Karar\u0131) Bu halde 01.01.2021-31.05.2021 tarihleri aras\u0131nda i\u015fverenlerce i\u015fyeri veya i\u015fyerinin&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sirk\u00fcler 2021\/12 Gelir Vergisinden Muaf... - 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\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-12-gelir-vergisinden-muaf\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sirk\u00fcler 2021\/12 Gelir Vergisinden Muaf... - 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 2021\/12 GEL\u0130R VERG\u0130S\u0130NDEN MUAF TUTULACAK G\u00dcNL\u00dcK YEMEK BEDEL\u0130\u00a0 01.01.2021-31.12.2021 tarihleri aras\u0131nda gelir vergisinden istisna tutulacak yemek bedeli KDV hari\u00e7 25 T\u00fcrk liras\u0131 olarak belirlenmi\u015ftir. Yeme i\u00e7me hizmetlerinde KDV oran\u0131n\u0131n %1 olarak uygulanmas\u0131na 31.05.2021 tarihine kadar devam edilecektir. (3318 No\u2019 lu Cumhurba\u015fkan\u0131 Karar\u0131) Bu halde 01.01.2021-31.05.2021 tarihleri aras\u0131nda i\u015fverenlerce i\u015fyeri veya i\u015fyerinin&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-12-gelir-vergisinden-muaf\/\" \/>\n<meta property=\"og:site_name\" content=\"Mehmet Ko\u00e7ak\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-07T11:09:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-07T11:16:06+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.mehmetkocak.com\/#website\",\"url\":\"https:\/\/www.mehmetkocak.com\/\",\"name\":\"Mehmet Ko\\u00e7ak\",\"description\":\"E\\u011fitim &amp; Dan\\u0131\\u015fmanl\\u0131k\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.mehmetkocak.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-12-gelir-vergisinden-muaf\/#webpage\",\"url\":\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-12-gelir-vergisinden-muaf\/\",\"name\":\"Sirk\\u00fcler 2021\/12 Gelir Vergisinden Muaf... - Mehmet Ko\\u00e7ak\",\"isPartOf\":{\"@id\":\"https:\/\/www.mehmetkocak.com\/#website\"},\"datePublished\":\"2021-04-07T11:09:15+00:00\",\"dateModified\":\"2021-04-07T11:16:06+00:00\",\"author\":{\"@id\":\"https:\/\/www.mehmetkocak.com\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-12-gelir-vergisinden-muaf\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-12-gelir-vergisinden-muaf\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-12-gelir-vergisinden-muaf\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/www.mehmetkocak.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sirk\\u00fcler 2021\/12 Gelir Vergisinden Muaf&#8230;\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.mehmetkocak.com\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\",\"name\":\"Selin Kepceler\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.mehmetkocak.com\/#personlogo\",\"inLanguage\":\"tr\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3385ed18685a4cd76730c9e21cbcc7ec?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3385ed18685a4cd76730c9e21cbcc7ec?s=96&d=mm&r=g\",\"caption\":\"Selin Kepceler\"},\"url\":\"https:\/\/www.mehmetkocak.com\/author\/selin-kepceler\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/posts\/2376"}],"collection":[{"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/comments?post=2376"}],"version-history":[{"count":2,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/posts\/2376\/revisions"}],"predecessor-version":[{"id":2378,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/posts\/2376\/revisions\/2378"}],"wp:attachment":[{"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/media?parent=2376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/categories?post=2376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/tags?post=2376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<!-- html is corrupted -->