{"id":2396,"date":"2021-04-07T16:01:51","date_gmt":"2021-04-07T13:01:51","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=2396"},"modified":"2021-04-07T16:01:51","modified_gmt":"2021-04-07T13:01:51","slug":"sirkuler-2021-20-2021-yili-birinci-donem","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-20-2021-yili-birinci-donem\/","title":{"rendered":"Sirk\u00fcler 2021\/20 2021 Y\u0131l\u0131 Birinci D\u00f6nem&#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\/20<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><span style=\"color: #da5f15;\"><strong>2021 YILI B\u0130R\u0130NC\u0130 D\u00d6NEM YURT\u0130\u00c7\u0130 VE YURT DI\u015eI HARCIRAH\/G\u00dcNDEL\u0130K TUTARLARI\u00a0<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>A. YURT\u0130\u00c7\u0130 HARCIRAH\/G\u00dcNDEL\u0130K TUTARLARI<\/strong><br \/>\n193 Say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 24. Maddesi ikinci f\u0131kras\u0131 gere\u011fince; Harc\u0131rah Kanunu kapsam\u0131 d\u0131\u015f\u0131nda kalan m\u00fcesseseler taraf\u0131ndan hizmet erbab\u0131na verilen ger\u00e7ek yol giderlerinin tamam\u0131 ile yemek ve yatmak giderlerine kar\u015f\u0131l\u0131k verilen g\u00fcndelikler Devlet\u00e7e verilen g\u00fcndeliklerin en y\u00fcksek haddini a\u015farsa aradaki fark \u00fccret olarak vergiye tabi tutulacakt\u0131r.<br \/>\nBu g\u00fcndelikler ayn\u0131 ayl\u0131k seviyesindeki Devlet memurlar\u0131na verilen g\u00fcndeliklerden fazla ise veya Devlet\u00e7e verilen g\u00fcndeliklerin en y\u00fcksek haddini a\u015farsa aradaki fark \u00fccret olarak vergiye tabi tutulacakt\u0131r.<br \/>\n31 Aral\u0131k 2020 tarihli Resmi Gazetede yay\u0131nlanan 2021 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanunu\u2019nun H-Cetvelinde 1\/A-b grubuna verilen harc\u0131rah\u0131n \u00fcst s\u0131n\u0131r\u0131 73,50 TL olarak belirlenmi\u015ftir.<br \/>\nBuna g\u00f6re 2021 y\u0131l\u0131n\u0131n ilk 6 ayl\u0131k d\u00f6neminde \u00f6zel sekt\u00f6rde \u00e7al\u0131\u015fanlara yurt i\u00e7indeki seyahatlerine istinaden verilen ve gelir vergisinde istisna edilecek yurti\u00e7i harc\u0131rah tutar\u0131 73,50 TL\u2019dir. Bu tutar\u0131 a\u015fan harc\u0131rah k\u0131sm\u0131n\u0131n gelir vergisine tabi tutulmas\u0131 gerekmektedir.<br \/>\n<strong>B. YURTDI\u015eI HARCIRAH\/G\u00dcNDEL\u0130K TUTARLARI<\/strong><br \/>\n6245 Say\u0131l\u0131 Harc\u0131rah Kanunu\u2019nun 34. Maddesine g\u00f6re verilecek yurtd\u0131\u015f\u0131 g\u00fcndeliklerinin miktar\u0131 Cumhurba\u015fkan\u0131nca belirlenmektedir.<br \/>\n25 Ocak 2020 tarihinde yay\u0131nlanan 2062 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 karar\u0131na g\u00f6re belirlenen yurtd\u0131\u015f\u0131 harc\u0131rah tutarlar\u0131 2021 y\u0131l\u0131nda ge\u00e7erli olup \u00fclkelere g\u00f6re belirlenen tutarlar a\u015fa\u011f\u0131daki tabloda payla\u015f\u0131lm\u0131\u015ft\u0131r. sunulmu\u015ftur.\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\/20 2021 YILI B\u0130R\u0130NC\u0130 D\u00d6NEM YURT\u0130\u00c7\u0130 VE YURT DI\u015eI HARCIRAH\/G\u00dcNDEL\u0130K TUTARLARI\u00a0 A. YURT\u0130\u00c7\u0130 HARCIRAH\/G\u00dcNDEL\u0130K TUTARLARI 193 Say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 24. Maddesi ikinci f\u0131kras\u0131 gere\u011fince; Harc\u0131rah Kanunu kapsam\u0131 d\u0131\u015f\u0131nda kalan m\u00fcesseseler taraf\u0131ndan hizmet erbab\u0131na verilen ger\u00e7ek yol giderlerinin tamam\u0131 ile yemek ve yatmak giderlerine kar\u015f\u0131l\u0131k verilen g\u00fcndelikler Devlet\u00e7e verilen g\u00fcndeliklerin en&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\/20 2021 Y\u0131l\u0131 Birinci D\u00f6nem... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"193 Say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 24. Maddesi ikinci f\u0131kras\u0131 gere\u011fince; Harc\u0131rah Kanunu kapsam\u0131 d\u0131\u015f\u0131nda kalan m\u00fcesseseler taraf\u0131ndan...\" \/>\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-2021-20-2021-yili-birinci-donem\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sirk\u00fcler 2021\/20 2021 Y\u0131l\u0131 Birinci D\u00f6nem... - Mehmet Ko\u00e7ak\" \/>\n<meta property=\"og:description\" content=\"193 Say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 24. Maddesi ikinci f\u0131kras\u0131 gere\u011fince; Harc\u0131rah Kanunu kapsam\u0131 d\u0131\u015f\u0131nda kalan m\u00fcesseseler taraf\u0131ndan...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-20-2021-yili-birinci-donem\/\" \/>\n<meta property=\"og:site_name\" content=\"Mehmet Ko\u00e7ak\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-07T13:01:51+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-2021-20-2021-yili-birinci-donem\/#webpage\",\"url\":\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-20-2021-yili-birinci-donem\/\",\"name\":\"Sirk\\u00fcler 2021\/20 2021 Y\\u0131l\\u0131 Birinci D\\u00f6nem... - Mehmet Ko\\u00e7ak\",\"isPartOf\":{\"@id\":\"https:\/\/www.mehmetkocak.com\/#website\"},\"datePublished\":\"2021-04-07T13:01:51+00:00\",\"dateModified\":\"2021-04-07T13:01:51+00:00\",\"author\":{\"@id\":\"https:\/\/www.mehmetkocak.com\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\"},\"description\":\"193 Say\\u0131l\\u0131 Gelir Vergisi Kanunu\\u2019nun 24. Maddesi ikinci f\\u0131kras\\u0131 gere\\u011fince; Harc\\u0131rah Kanunu kapsam\\u0131 d\\u0131\\u015f\\u0131nda kalan m\\u00fcesseseler taraf\\u0131ndan...\",\"breadcrumb\":{\"@id\":\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-20-2021-yili-birinci-donem\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-20-2021-yili-birinci-donem\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/sirkuler\/sirkuler-2021-20-2021-yili-birinci-donem\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/www.mehmetkocak.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sirk\\u00fcler 2021\/20 2021 Y\\u0131l\\u0131 Birinci D\\u00f6nem&#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\/2396"}],"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=2396"}],"version-history":[{"count":2,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/posts\/2396\/revisions"}],"predecessor-version":[{"id":2398,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/posts\/2396\/revisions\/2398"}],"wp:attachment":[{"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/media?parent=2396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/categories?post=2396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/tags?post=2396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<!-- html is corrupted -->