{"id":3168,"date":"2022-01-13T16:11:42","date_gmt":"2022-01-13T13:11:42","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=3168"},"modified":"2022-01-13T16:11:42","modified_gmt":"2022-01-13T13:11:42","slug":"sirkuler-2022-27-2022-yili-birinci-donem-yurt","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2022\/01\/yayinlarimiz\/sirkuler\/sirkuler-2022-27-2022-yili-birinci-donem-yurt\/","title":{"rendered":"Sirk\u00fcler 2022\/27 2022 Y\u0131l\u0131 Birinci D\u00f6nem Yurt&#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>DUYURU 2022\/27<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><span style=\"color: #da5f15;\"><strong>2022 YILI B\u0130R\u0130NC\u0130 D\u00d6NEM YURT\u0130\u00c7\u0130 VE YURT DI\u015eI HARCIRAH\/G\u00dcNDEL\u0130K TUTARLARI<br \/>\n<\/strong><\/span><\/h3>\n<p><strong>A. YURT\u0130\u00c7\u0130 HARCIRAH\/G\u00dcNDEL\u0130K TUTARLARI<\/strong><\/p>\n<p>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 y\u00fcksek haddini a\u015farsa aradaki fark \u00fccret olarak vergiye tabi tutulacakt\u0131r.<\/p>\n<p>Bu 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. Cumhurba\u015fkanl\u0131\u011f\u0131 h\u00fck\u00fcmet sisteminde en y\u00fcksek Devlet memuru olan Cumhurba\u015fkanl\u0131\u011f\u0131 \u0130dari \u0130\u015fler Ba\u015fkan\u0131na verilen harc\u0131rahlar, vergisiz olarak \u00f6denebilecek harc\u0131rah tutarlar\u0131n\u0131 g\u00f6stermektedir. Buna g\u00f6re \u00f6zel sekt\u00f6r firmalar\u0131 taraf\u0131ndan Devlet\u00e7e \u00f6denen en y\u00fcksek g\u00fcndelik tutarlar\u0131 kadar vergisiz olarak harc\u0131rah g\u00fcndeli\u011fi \u00f6denmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p>31 Aral\u0131k 2021 tarihli Resmi Gazetede yay\u0131nlanan 2022 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 92 TL olarak belirlenmi\u015ftir.<\/p>\n<p>Buna g\u00f6re 2022 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 92 TL\u2019dir. Bu tutar\u0131 a\u015fan harc\u0131rah k\u0131sm\u0131n\u0131n gelir vergisine tabi tutulmas\u0131 gerekmektedir.<\/p>\n<p><strong>B. YURTDI\u015eI HARCIRAH\/G\u00dcNDEL\u0130K TUTARLARI<\/strong><\/p>\n<p>6245 Say\u0131l\u0131 Harc\u0131rah Kanunu\u2019nun 34. Maddesine g\u00f6re verilecek yurtd\u0131\u015f\u0131 g\u00fcndeliklerinin miktar\u0131 Cumhurba\u015fkan\u0131nca belirlenmektedir.<\/p>\n<p>11 Ocak 2022 tarihinde yay\u0131nlanan 5090 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 karar\u0131na g\u00f6re belirlenen yurtd\u0131\u015f\u0131 harc\u0131rah tutarlar\u0131 2022 y\u0131l\u0131nda ge\u00e7erli olup \u00fclkelere g\u00f6re belirlenen tutarlar a\u015fa\u011f\u0131daki tabloda payla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3169\" src=\"https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2022\/01\/27.png\" alt=\"\" width=\"714\" height=\"623\" srcset=\"https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2022\/01\/27.png 714w, https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2022\/01\/27-300x262.png 300w\" sizes=\"(max-width: 714px) 100vw, 714px\" \/><\/p>\n<p>*Seyahat ve ikamet s\u00fcresinin ilk 10 g\u00fcn\u00fc i\u00e7in \u00f6denen g\u00fcndelikler, tabloda yer alan tutarlar\u0131n %50 y\u00fckseltilmesi suretiyle hesaplan\u0131r. Bu \u015fekilde hesaplanan tutarlar\u0131 a\u015fan harc\u0131rah \u00f6demelerinin net \u00fccret \u00f6demesi kabul edilerek gelir vergisine tabi tutulmas\u0131 gerekmektedir.<\/p>\n<p>Not: Kuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti i\u00e7in g\u00fcndelik tutar\u0131 250 TL\u2019dir.<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>[\/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] DUYURU 2022\/27 2022 YILI B\u0130R\u0130NC\u0130 D\u00d6NEM YURT\u0130\u00c7\u0130 VE YURT DI\u015eI HARCIRAH\/G\u00dcNDEL\u0130K TUTARLARI 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 2022\/27 2022 Y\u0131l\u0131 Birinci D\u00f6nem Yurt... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"6245 Say\u0131l\u0131 Harc\u0131rah Kanunu\u2019nun 34. 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