{"id":3299,"date":"2022-04-28T17:34:46","date_gmt":"2022-04-28T14:34:46","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=3299"},"modified":"2022-04-28T17:34:46","modified_gmt":"2022-04-28T14:34:46","slug":"duyuru-2022-27-1003b-kodlu-muhtasar-ve-prim","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2022\/04\/yayinlarimiz\/duyurular\/duyuru-2022-27-1003b-kodlu-muhtasar-ve-prim\/","title":{"rendered":"Duyuru 2022\/27 \u201c1003b\u201d Kodlu Muhtasar ve Prim…"},"content":{"rendered":"

[vc_row][vc_column width=”1\/6″][\/vc_column][vc_column width=”2\/3″][vc_column_text]<\/p>\n

DUYURU 2022\/27<\/strong><\/h2>\n

\u201c1003B\u201d KODLU \u201cMUHTASAR VE PR\u0130M H\u0130ZMET BEYANNAMES\u0130\u201d OLU\u015eTURMA KILAVUZU
\n<\/strong><\/span><\/h3>\n

De\u011ferli \u0130nsan Kaynaklar\u0131 Y\u00f6neticileri ve Profesyonelleri,<\/p>\n

\u201c1003B\u201d kodlu Muhtasar ve Prim Hizmet Beyannamesi\u2019nin olu\u015fturulmas\u0131na ili\u015fkin g\u00f6r\u00fcnt\u00fcl\u00fc k\u0131lavuz bilgilerinize sunulmu\u015ftur.
\nFaydal\u0131 olmas\u0131n\u0131 dileriz.<\/p>\n

1. \u201c1003B\u201d KODLU BEYANNAMEYE \u0130L\u0130\u015eK\u0130N KAPAK SAYFASI<\/strong><\/p>\n

\u0130\u015flem Ad\u0131mlar\u0131<\/p>\n

\u2022 Vergi dairesi se\u00e7imi yap\u0131n\u0131z.
\n\u2022 Beyannamenin ait oldu\u011fu ay\u0131 se\u00e7iniz
\n\u2022 Beyannamenin ait oldu\u011fu y\u0131l\u0131 se\u00e7iniz.
\n\u2022 \u015eube no k\u0131sm\u0131na \u201cs\u0131f\u0131r\u201d yaz\u0131n\u0131z.
\n\u2022 Vergi kimlik numaras\u0131, \u015firket unvan\u0131, ticaret sicil numaras\u0131, e posta adresi ve telefon numaras\u0131 alan\u0131n\u0131 giriniz<\/p>\n

\"\"<\/a><\/strong><\/p>\n

2. VERG\u0130YE TAB\u0130 \u0130\u015eLEMLER B\u00d6L\u00dcM\u00dc<\/strong><\/p>\n

\"\"<\/p>\n

\"\"<\/a><\/strong><\/p>\n

3. VERG\u0130 KES\u0130NT\u0130 TUTARI<\/strong><\/p>\n

T\u00fcm \u00f6demelerden do\u011fan vergi tutar\u0131ndan asgari \u00fccret istisnas\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan vergi tutar\u0131 yaz\u0131lmal\u0131d\u0131r.
\n\u2022 013: k\u0131dem matrah\u0131n\u0131n kar\u015f\u0131nda damga vergisi tutar\u0131n\u0131 s\u0131f\u0131r yaz\u0131p 302 kodu kar\u015f\u0131s\u0131na vergi kesinti tutar\u0131 b\u00f6l\u00fcm\u00fcne di\u011fer \u00f6demelerden do\u011fan damga vergisi toplam\u0131na eklenip istisna d\u00fc\u015f\u00fclm\u00fc\u015f hali ile kalan tutar\u0131 302 kodu vergi kesinti b\u00f6l\u00fcm\u00fcne yaz\u0131lmal\u0131d\u0131r. Bu b\u00f6l\u00fcmde asgari \u00fccret damga vergisi istisnas\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan damga vergisi tutar\u0131 TEVK\u0130FATA \u0130L\u0130\u015eK\u0130N DAMGA VERG\u0130S\u0130 TUTARI kolonuna da yaz\u0131lmal\u0131d\u0131r.
\n\u2022 011: asgari \u00fccretli \u00e7al\u0131\u015fanlar ay i\u00e7inde ek \u00f6deme alm\u0131\u015f tahakkuk eden gelir vergisi tutar\u0131 toplam\u0131ndan asgari \u00fccret gelir vergisi istisnas\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan vergi tutar\u0131 vergi kesintisi b\u00f6l\u00fcm\u00fcne yaz\u0131lmal\u0131d\u0131r bo\u015f veya 0 olarak b\u0131rak\u0131lmamal\u0131d\u0131r.
\n\u2022 012: Tahakkuk eden vergi tutar\u0131ndan asgari \u00fccret istisnas\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan gelir vergisi tutar\u0131 toplam\u0131 yaz\u0131lmal\u0131d\u0131r.
\n\u2022 013: Genel toplam olan 302 matrah\u0131 kar\u015f\u0131nda ki vergi kesinti tutar\u0131 alan\u0131na tahakkuk eden damga vergisi tutar\u0131ndan asgari \u00fccret damga vergisi tutar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar\u0131n toplam\u0131 yaz\u0131lm\u0131\u015f ise k\u0131dem tazminat\u0131 damga vergisi tutar\u0131 da bu b\u00f6l\u00fcmde oldu\u011fu i\u00e7in ayr\u0131ca tutar yazmay\u0131p bo\u015f ge\u00e7iniz. K\u0131dem tazminat\u0131 br\u00fct tutar\u0131ndan gelir vergisinden muaf oldu\u011fu i\u00e7in sadece damga vergisi kesildi\u011fi i\u00e7in damga vergisi de t\u00fcm \u00f6demeler toplam\u0131na yaz\u0131l\u0131yor ise bu b\u00f6l\u00fcme ayr\u0131ca yaz\u0131lmamal\u0131d\u0131r.
\n\u2022 014: Huzur Hakk\u0131 \u00f6demesi i\u00e7in tahakkuk eden vergi tutar\u0131ndan asgari \u00fccret gelir vergisi tutar\u0131 d\u00fc\u015ft\u00fckten sonra kalan tutar\u0131 yaz\u0131n\u0131z.
\n\u2022 015: \u0130hbar tazminat\u0131 \u00f6demesi i\u00e7in tahakkuk eden vergi tutar\u0131ndan asgari \u00fccret gelir vergisi istisnas\u0131 d\u00fc\u015fm\u00fc\u015f ise kalan tutar\u0131 yaz\u0131n\u0131z (\u00f6rne\u011fin, 7000 bin br\u00fct \u00fccretli bir ki\u015fi ay\u0131n 2 sinde i\u015ften \u00e7\u0131km\u0131\u015f ise 2 g\u00fcnl\u00fck kazanc\u0131ndan do\u011fan vergi tutar\u0131ndan asgari \u00fccret gelir vergisi istisnas\u0131 d\u00fc\u015f\u00fclm\u00fc\u015f kalan istisna tutar\u0131 da ihbar tazminat\u0131 i\u00e7in tahakkuk eden gelir vergisi tutar\u0131ndan d\u00fc\u015fecektir.)
\n\u2022 016: Yeralt\u0131 \u00e7al\u0131\u015f\u0131lan s\u00fcreler gelir vergisinden muaf oldu\u011fu i\u00e7in s\u0131f\u0131r yaz\u0131p ge\u00e7iniz.
\n\u2022 017: Teknopark i\u00e7erisinde yer alan ar ge merkezlerinde yap\u0131lan \u00e7al\u0131\u015fma s\u00fcresi i\u00e7in olu\u015fan \u00fccret matrah\u0131na tahakkuk eden vergi tutar\u0131n\u0131n tamam\u0131 terkin edildi\u011fi i\u00e7in vergi kesintisi b\u00f6l\u00fcm\u00fc 0 yaz\u0131lmal\u0131d\u0131r.
\n\u2022 018: Yap\u0131lan br\u00fct \u00f6demelere tahakkuk eden vergi tutar\u0131ndan asgari \u00fccret gelir vergisi istisnas\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan vergi tutar\u0131 yaz\u0131lmal\u0131d\u0131r.
\n\u2022 019: Yap\u0131lan br\u00fct \u00f6demelere gelir vergisi tahakkuk etmi\u015f ise vergi tutar\u0131ndan asgari \u00fccret gelir vergisi istisnas\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan vergi tutar\u0131 yaz\u0131lmal\u0131d\u0131r.
\n\u2022 020: Yap\u0131lan br\u00fct \u00f6demelere gelir vergisi tahakkuk etmi\u015f ise vergi tutar\u0131ndan asgari \u00fccret gelir vergisi istisnas\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan vergi tutar\u0131 yaz\u0131lmal\u0131d\u0131r.<\/p>\n

\"\"<\/p>\n

011 ve 012 Sat\u0131r A\u00e7\u0131klamalar\u0131<\/strong><\/p>\n

Toplam \u00c7al\u0131\u015fan Say\u0131s\u0131<\/strong>
\n\u0130\u015f s\u00f6zle\u015fmesinde \u00fccreti asgari \u00fccret olarak belirlenmi\u015f ek \u00f6deme alm\u0131\u015f olup \u00fccreti asgari \u00fccreti a\u015fsa bile s\u00f6zle\u015fmesinde \u00fccreti asgari \u00fccret olan ki\u015fi toplam\u0131 011 e yaz\u0131lmal\u0131d\u0131r. Ay i\u00e7inde i\u015fe girip i\u015ften \u00e7\u0131km\u0131\u015f ki\u015filer tek ki\u015fi olarak de\u011ferlendirilmelidir. S\u00f6zle\u015fmesinde asgari \u00fccret \u00fcst\u00fc \u00fccreti bulunan ki\u015filerin toplam say\u0131s\u0131 012 koduna yaz\u0131lmal\u0131d\u0131r. Asgari \u00fccretten fazla huzur hakk\u0131 alanlar\u0131n say\u0131s\u0131 da 012 toplam \u00e7al\u0131\u015fan say\u0131s\u0131na eklenmelidir.<\/p>\n

Gelir Vergisi Muaf\/\u0130stisna Say\u0131s\u0131<\/strong>
\nAy i\u00e7inde \u00e7al\u0131\u015fanlar\u0131n\u0131zdan hi\u00e7 gelir vergisi hesaplanmayan ki\u015fi var ise say\u0131s\u0131n\u0131 burada belirtiniz. Kazanc\u0131n\u0131n tamam\u0131 gelir vergisinden muaf ise ve \u00e7al\u0131\u015fandan kesilmiyor ise bu \u00f6zellikte \u00e7al\u0131\u015fan\u0131n\u0131z var ise yaz\u0131n\u0131z yok ise bu alan\u0131 bo\u015f b\u0131rak\u0131p s\u0131f\u0131r bile yazmay\u0131n\u0131z.<\/p>\n

SGK Muaf\/\u0130stisna Say\u0131s\u0131<\/strong><\/p>\n

SGK\u2019 ya tabi olmayan \u015firket ortaklar\u0131, ay i\u00e7inde i\u015ften \u00e7\u0131k\u0131p k\u0131dem ihbar \u00f6demesi alm\u0131\u015f ki\u015filer ile \u00f6nceki aylarda i\u015ften ayr\u0131lan ki\u015filere yap\u0131lan \u00f6deme var ise say\u0131lar\u0131 toplan\u0131p bu alana yaz\u0131lmal\u0131d\u0131r. Ay i\u00e7inde i\u015ften \u00e7\u0131kan ve huzur hakk\u0131 alan ki\u015filer 011 ve 012 toplam say\u0131 ayr\u0131ca i\u00e7inde de yer almal\u0131d\u0131r.<\/p>\n

Gelir Vergisi Toplam\u0131<\/strong><\/p>\n

Asgari \u00fccretlilerin gelir vergisi matrah\u0131 toplam\u0131 011 sat\u0131r\u0131nda bu b\u00f6l\u00fcme yaz\u0131lmal\u0131d\u0131r. 012 b\u00f6l\u00fcm\u00fcne ise di\u011fer \u00fccretliler, huzur hakk\u0131 lalanlar \u00f6nceki ayda i\u015ften ayr\u0131lan ki\u015filere yap\u0131lan \u00f6demeler i\u00e7in olu\u015fmu\u015f gelir vergisi matrah\u0131 toplamlar\u0131 012 kodunda ki bu alana yaz\u0131lmal\u0131d\u0131r. \u00d6nceki ayda i\u015ften \u00e7\u0131kan ki\u015filer asgari \u00fccretli ise asgari \u00fccret gelir vergisi toplam\u0131na eklenmelidir.<\/p>\n

Asgari \u00dccret Gelir Vergisi \u0130stisna Toplam\u0131<\/strong><\/p>\n

011 ve 012 sat\u0131rlar\u0131nda bu alanlara her iki \u00fccretliler i\u00e7in asgari \u00fccret gelir vergisi istisna toplam\u0131n\u0131 ayr\u0131 ayr\u0131 ilgili sat\u0131rlara yaz\u0131n\u0131z.
\nGelir Vergisi Kesinti Toplam\u0131<\/strong><\/p>\n

011 ve 012 \u00fccret t\u00fcrleri i\u00e7in tahakkuk eden yani hesaplanan gelir vergisinden asgari \u00fccret gelir vergisi istisnas\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan gelir vergisi toplamlar\u0131 ayr\u0131 ayr\u0131 sat\u0131rlara yaz\u0131lmal\u0131d\u0131r. 014,018 ve di\u011fer kodlarda yaz\u0131lan matrahlar var ise bu matrahlar \u00fczerinden hesaplanan gelir vergisi tutar\u0131ndan asgari \u00fccret gelir vergisi tutar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra \u00f6deme yap\u0131la ki\u015filerin \u00fccreti asgari \u00fccretli ise asgari \u00fccret sat\u0131r\u0131na de\u011fil ise di\u011fer \u00fccretli sat\u0131r\u0131na eklenip yaz\u0131lmal\u0131d\u0131r<\/p>\n

Asgari \u00dccret \u0130stisna Damga Vergisi Toplam\u0131<\/strong><\/p>\n

Ay i\u00e7inde \u00f6deme yap\u0131lan \u00e7al\u0131\u015fanlar\u0131n damga vergileri \u00fczerinden d\u00fc\u015f\u00fclen damga vergisi istisna toplam\u0131 bu asgari \u00fccretli ve di\u011fer \u00fccretli olarak ayr\u0131l\u0131p ilgili sat\u0131rlara toplam istisna tutar\u0131 yaz\u0131lmal\u0131d\u0131r.<\/p>\n

Damga Vergisi Kesinti Toplam\u0131<\/strong><\/p>\n

011 ve 012 olarak asgari \u00fccretli ve di\u011fer \u00fccretlilerin matrah\u0131 \u00fczerinden hesaplanan damga vergisi tutar\u0131ndan asgari \u00fccret damga vergisi tutar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan damga vergisi tutar\u0131 asgari \u00fccretli ve di\u011fer \u00fccretli olarak ayr\u0131l\u0131p toplamlar\u0131 ilgili sat\u0131rda yer alan bu b\u00f6l\u00fcme yaz\u0131lmal\u0131d\u0131r.<\/p>\n

5. SGK B\u0130LG\u0130LER\u0130<\/strong><\/p>\n

\"\"<\/p>\n

A\u00c7IKLAMALAR<\/strong><\/p>\n

\u2022 BELGEN\u0130N MAH\u0130YET\u0130: As\u0131l ise ASIL, Ek ise EK, \u0130ptal ise \u0130PTAL se\u00e7ilmelidir. Daha \u00f6nce ayn\u0131 belge t\u00fcr\u00fc ve kanun numaras\u0131ndan belge verilmi\u015f ise EK, hi\u00e7 belge verilmemi\u015f yeni veriliyor ise ASIL, onaylanm\u0131\u015f olan belge iptal edilecek ise \u0130PTAL se\u00e7ilmelidir.
\n\u2022 BELGE T\u00dcR\u00dc: Sigortal\u0131 belge t\u00fcr\u00fcn\u00fc se\u00e7iniz. T\u00fcm sigorta kollar\u0131 i\u00e7in 01, emekliler i\u00e7in 02.
\n\u2022 D\u00dcZENLEMEYE ESAS KANUN NO: Ki\u015filerin kanun numaras\u0131 5 hane olarak yaz\u0131lmal\u0131d\u0131r.
\n\u2022 YEN\u0130 \u00dcN\u0130TE KODU: \u0130\u015fyeri sicil numaran\u0131z\u0131n 26 hanesinde 2.1111. den sonra gelen b\u00f6l\u00fcm\u00fc olup 2 hane yaz\u0131lmal\u0131d\u0131r ba\u015f\u0131na s\u0131f\u0131r eklenmelidir.
\n\u2022 ESK\u0130 \u00dcN\u0130TE KODU: \u0130\u015fyeri sicil numaran\u0131z\u0131n 26 hanesinde 2.1111.01. den sonra gelen b\u00f6l\u00fcm\u00fc olup 2 hane yaz\u0131lmal\u0131d\u0131r ba\u015f\u0131na s\u0131f\u0131r eklenmelidir.
\n\u2022 \u0130\u015eYER\u0130 SIRA NO: 7 haneye tamamlanarak yaz\u0131lmal\u0131d\u0131r. 2.1111.01.01.1234567
\n\u2022 \u0130L KODU: 3 Hane olarak yaz\u0131lmal\u0131d\u0131r. Ba\u015f\u0131na s\u0131f\u0131r eklenmelidir.
\n\u2022 ALT \u0130\u015eVEREN NUMARASI: Ba\u015f\u0131na s\u0131f\u0131r eklenip 3 haneye tamamlanmal\u0131d\u0131r. Alt i\u015fveren de\u011filseniz 000 s\u0131f\u0131r yaz\u0131n\u0131z.
\n\u2022 SSK S\u0130C\u0130L NO: Ki\u015filere ait SGK numaras\u0131d\u0131r. Bo\u015f ge\u00e7ebilirsiniz.
\n\u2022 SGK NO (TC K\u0130ML\u0130K NO): \u00c7al\u0131\u015fanlara ait 11 hane TC kimlik numaras\u0131 yaz\u0131lmal\u0131d\u0131r.
\n\u2022 ADI: \u0130\u015fe giri\u015f bildirgesinde yazan Ad yaz\u0131lmal\u0131d\u0131r.
\n\u2022 SOYADI: \u0130\u015fe giri\u015f bildirgesinde ki soyad\u0131 yaz\u0131lmal\u0131d\u0131r.
\n\u2022 PR\u0130M \u00d6DEME G\u00dcN: 2 hane yaz\u0131lmal\u0131d\u0131r. Tek haneli g\u00fcn ise ba\u015f\u0131na s\u0131f\u0131r eklenmelidir.
\n\u2022 UZAKTAN \u00c7ALI\u015eMA G\u00dcN: Ay i\u00e7inde uzaktan \u00e7al\u0131\u015fma g\u00fcn\u00fc var ise 2 hane olarak yaz\u0131n\u0131z tek hane ise ba\u015f\u0131na s\u0131f\u0131r ekleyip 2 haneye tamamlay\u0131n\u0131z.
\n\u2022 HAK ED\u0130LEN \u00dcCRET: kuru\u015flar virg\u00fcl ile ayr\u0131lmal\u0131d\u0131r. Kuru\u015f 2 hane olmal\u0131d\u0131r.
\n\u2022 PR\u0130M \u0130KRAM\u0130YE VE BU N\u0130TEL\u0130KTEK\u0130 \u0130ST\u0130HKAK: Kuru\u015flar virg\u00fcl ile ayr\u0131lmal\u0131d\u0131r. 2 hane olmal\u0131d\u0131r.
\n\u2022 \u0130\u015eE G\u0130R\u0130\u015e G\u00dcN: 2 hane yaz\u0131lmal\u0131d\u0131r tek hane ise ba\u015f\u0131na s\u0131f\u0131r eklenip 2 haneye tamamlanmal\u0131d\u0131r.
\n\u2022 \u0130\u015eE G\u0130R\u0130\u015e AY: 2 hane yaz\u0131lmal\u0131d\u0131r tek hane ise ba\u015f\u0131na s\u0131f\u0131r eklenip 2 haneye tamamlanmal\u0131d\u0131r
\n\u2022 \u0130\u015eTEN \u00c7IKI\u015e G\u00dcN: 2 hane yaz\u0131lmal\u0131d\u0131r tek hane ise ba\u015f\u0131na s\u0131f\u0131r eklenip 2 haneye tamamlanmal\u0131d\u0131r.
\n\u2022 \u0130\u015eTEN \u00c7IKI\u015e AY: 2 hane yaz\u0131lmal\u0131d\u0131r tek hane ise ba\u015f\u0131na s\u0131f\u0131r eklenip 2 haneye tamamlanmal\u0131d\u0131r.
\n\u2022 \u0130\u015eTEN \u00c7IKI\u015e NEDEN\u0130: \u0130\u015ften \u00e7\u0131k\u0131\u015f nedeni tek hane ise tek, \u00e7ift hane ise \u00e7ift yaz\u0131lmal\u0131d\u0131r. Tek haneler ba\u015f\u0131na s\u0131f\u0131r eklenip 2 haneye TAMAMLANMAMALIDIR.
\n\u2022 EKS\u0130K G\u00dcN SAYISI: 2 hane yaz\u0131lmal\u0131d\u0131r tek hane ise ba\u015f\u0131na s\u0131f\u0131r eklenip 2 haneye tamamlanmal\u0131d\u0131r.
\n\u2022 EKS\u0130K G\u00dcN NEDEN\u0130: Eksik g\u00fcn nedeni tek hane ise tek, \u00e7ift hane ise \u00e7ift yaz\u0131lmal\u0131d\u0131r. Tek haneler ba\u015f\u0131na s\u0131f\u0131r eklenip 2 haneye TAMAMLANMAMALIDIR.
\n\u2022 MESLEK KODU: G\u00fcncel meslek kodu yaz\u0131lmal\u0131d\u0131r. Virg\u00fcl kullan\u0131lmamal\u0131, nokta kullan\u0131lmal\u0131d\u0131r.
\n\u2022 \u0130ST\u0130RAHAT S\u00dcRELER\u0130NDE \u00c7ALI\u015eMAMI\u015eTIR: Bu b\u00f6l\u00fcm\u00fc Evet veya Hay\u0131r \u015feklinde yapabilirsiniz. Ba\u015f harfi b\u00fcy\u00fck di\u011fer harfler k\u00fc\u00e7\u00fck olacak \u015fekilde yaz\u0131lmal\u0131d\u0131r.
\n\u2022 TAHAKKUK NEDEN\u0130: Cari ay i\u00e7in veriliyor ve s\u00fcresinde ise Yasal S\u00fcresinde se\u00e7ilmelidir.
\n\u2022 H\u0130ZMET AY: Tek hane ise ba\u015f\u0131na s\u0131f\u0131r ekleyip 2 hane yap\u0131n\u0131z 2 hane ise do\u011frudan yaz\u0131n\u0131z.
\n\u2022 H\u0130ZMET YIL: 4 hane \u015feklinde yaz\u0131n\u0131z. \u00d6rne\u011fin: 2022
\n\u2022 GEL\u0130R VERG\u0130S\u0130NDEN MUAF MI: Muaf ise ba\u015f harfi b\u00fcy\u00fck Evet, de\u011fil ise ba\u015f harfi b\u00fcy\u00fck Hay\u0131r se\u00e7iniz.
\n\u2022 GEL\u0130R VERG\u0130S\u0130 MATRAHI: \u00c7al\u0131\u015fan\u0131n ay i\u00e7inde olu\u015fmu\u015f gelir vergisi matrah\u0131n\u0131 yaz\u0131n\u0131z. Belge t\u00fcr\u00fc farkl\u0131 olanlar \u00f6rne\u011fin 01- 29 olmak \u00fczere iki ayr\u0131 belge t\u00fcr\u00fc olanlarda toplam vergi matrah\u0131n\u0131 30 ay b\u00f6l\u00fcp her belge t\u00fcr\u00fc \u00e7al\u0131\u015fma g\u00fcn\u00fc ile \u00e7arp\u0131p bu alana yaz\u0131n\u0131z. Ar-Ge de ise ARGE matrah\u0131n\u0131 ayr\u0131 ARGE d\u0131\u015f\u0131nda kalan matrah\u0131n\u0131 ayr\u0131 olarak belirtiniz.
\n\u2022 ENGELL\u0130L\u0130K ORANI: Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131ndan \u015firketinizde vergi indirimi uygulanmas\u0131 i\u00e7in iletilen tebligatta belirtilen \u00e7al\u0131\u015fanlar\u0131n\u0131z\u0131n engellilik oran\u0131n\u0131 y\u00fczde olarak giriniz. \u00d6rne\u011fin; 49 gibi 65 gibi
\n\u2022 HESAPLANAN GEL\u0130R VERG\u0130S\u0130: Asgari \u00fccret gelir vergisi istisnas\u0131 d\u00fc\u015f\u00fclmemi\u015f halini yaz\u0131n\u0131z.
\n\u2022 ASGAR\u0130 \u00dcCRET \u0130ST\u0130SNA GEL\u0130R VERG\u0130S\u0130 TUTARI: \u00c7al\u0131\u015fan\u0131n hesaplanan gelir vergisi tutar\u0131ndan d\u00fc\u015f\u00fclen asgari \u00fccret istisna tutar\u0131n\u0131 yaz\u0131n\u0131z.
\n\u2022 GEL\u0130R VERG\u0130S\u0130 KES\u0130NT\u0130S\u0130: Ki\u015finin hesaplanan gelir vergisinden asgari ge\u00e7im indirimi d\u00fc\u015f\u00fcld\u00fckten sonra kalan vergi tutar\u0131n\u0131 yaz\u0131n\u0131z.
\n\u2022 ASGAR\u0130 \u00dcCRET \u0130ST\u0130SNA DAMGA VERG\u0130S\u0130 TUTARI: Asgari \u00fccret istisna damga vergisi tutar\u0131n\u0131 yaz\u0131n\u0131z.
\n\u2022 DAMGA VERG\u0130S\u0130 TUTARI: Ki\u015fi i\u00e7in hesaplan damga vergisi tutar\u0131ndan asgari \u00fccrete kadar hesaplanan damga vergisi d\u00fc\u015f\u00fcld\u00fckten sonra kalan damga vergisi tutar\u0131n\u0131 yaz\u0131n\u0131z.<\/p>\n

6. D\u00dcZENLEYEN B\u0130LG\u0130LER\u0130<\/strong><\/p>\n

Bu alanda gerekli \u015firket bilgileri girilmelidir.<\/p>\n

7. EKLER B\u00d6L\u00dcM\u00dc<\/strong><\/p>\n

a) ARGE KAPSAMINDA GEL\u0130R VERG\u0130S\u0130 STOPAJ TEBL\u0130\u011e\u0130NE \u0130L\u0130\u015eK\u0130N B\u0130LD\u0130R\u0130M<\/strong><\/p>\n

\u2022 ARGE merkeziniz Teknopark i\u00e7erinde de\u011fil ise bu tabloyu doldurunuz.
\n\u2022 \u0130l il\u00e7e bilgisi, vergi dairesi, ARGE merkezinde \u00e7al\u0131\u015fan ki\u015fi say\u0131s\u0131, SGK sicil numaran\u0131z i\u015fyeri adresinizi yaz\u0131n\u0131z.<\/p>\n

\u2022 TERK\u0130N ED\u0130LECEK B\u0130LG\u0130LERE \u0130L\u0130\u015eK\u0130N KISIM<\/strong><\/p>\n

Doktoral\u0131\/Y\u00fcksek lisansl\u0131\/ di\u011ferleri \u015feklinde birinci s\u00fctunda ki\u015finin durumuna g\u00f6re se\u00e7iniz. T.C. Kimlik numaras\u0131, i\u015fe ba\u015flama tarihini yaz\u0131n\u0131z. Br\u00fct \u00fccret toplam\u0131n\u0131 \u00c7ALI\u015eMAYA \u0130L\u0130\u015eK\u0130N BR\u00dcT \u00dcCRET TUTARI TOPLAMI s\u00fctununa yaz\u0131n\u0131z. Ar ge yenilik kapsam\u0131nda ge\u00e7en s\u00fcreye ili\u015fkin olu\u015fan br\u00fct kazanc\u0131n\u0131 AR GE YEN\u0130L\u0130K VEYA TASARIM KAPSAMINDA \u00c7ALI\u015eMAYA \u0130L\u0130\u015eK\u0130N ESAS \u00dcCRET k\u0131sm\u0131na yaz\u0131n\u0131z.<\/p>\n

\u2022 AR GE YEN\u0130L\u0130K VEYA TASARIM KAPSAMINDA \u00c7ALI\u015eMAYA \u0130L\u0130\u015eK\u0130N KES\u0130LEN GEL\u0130R VERG\u0130S\u0130<\/strong>
\nBu alana asgari \u00fccret gelir vergisi istisnas\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar\u0131 yaz\u0131n\u0131z.<\/p>\n

\u2022 TERK\u0130N ORANI<\/strong><\/p>\n

Di\u011ferleri %80, doktora ve y\u00fcksek lisans olma durumuna g\u00f6re %90- %95 se\u00e7ilmelidir.<\/p>\n

b) 6550 SAYILI KANUN KAPSAMINDA B\u0130LD\u0130R\u0130M<\/strong><\/p>\n

\"\"<\/a><\/strong><\/p>\n

\u2022 Merkez Ad\u0131, proje kodu, ba\u015flang\u0131\u00e7 tarihi, biti\u015f tarihi, SGK i\u015fyeri no, i\u015fyeri adresi yaz\u0131lmal\u0131d\u0131r.
\n\u2022 Proje kapsam\u0131nda \u00e7al\u0131\u015fan s\u00fcre yaz\u0131lmal\u0131, toplam \u00fccret yaz\u0131lmal\u0131, proje kapsam\u0131nda \u00e7al\u0131\u015f\u0131lan s\u00fcre i\u00e7in olu\u015fan br\u00fct kazan\u00e7 toplam 6550 say\u0131l\u0131 kanun kapsam\u0131nda elde edilen \u00fccret k\u0131sm\u0131na yaz\u0131lmal\u0131d\u0131r. 6550 say\u0131l\u0131 kanun kapsam\u0131nda \u00e7al\u0131\u015f\u0131lan s\u00fcre i\u00e7in olu\u015fan br\u00fct \u00fccret \u00fczerinden hesaplanan vergi tutar\u0131 yaz\u0131lmal\u0131d\u0131r.<\/p>\n

c) 4691 SAYILI KANUN KAPSAMINDA B\u0130LD\u0130R\u0130M<\/strong><\/p>\n

\"\"<\/a><\/strong><\/p>\n

\u2022 \u0130l\/il\u00e7e yaz\u0131lmad\u0131r. \u0130lgi Vergi Dairesi\/\u00c7al\u0131\u015fan Toplam \u0130\u015f\u00e7i Say\u0131s\u0131\/Yeni \u00fcnite\/Eski \u00dcnite\/\u0130\u015fyeri Sicil No\/\u0130l Kodu\/Alt i\u015fveren No (alt i\u015fveren de\u011fil iseniz 000 yaz\u0131n\u0131z) \/i\u015fyerinin adresi
\n\u2022 ARGE tasar\u0131m personeli\/Di\u011fer personel ar ge personeli ise ARGE tasar\u0131m personeli, de\u011fil ise yard\u0131mc\u0131 stat\u00fcs\u00fcnde ise Di\u011fer personeli se\u00e7iniz.
\n\u2022 Proje kodunu yaz\u0131n\u0131z. \u00dcst sat\u0131rda kod yaz\u0131l\u0131r ise otomatik bu alana gelecektir. \u00c7al\u0131\u015fan\u0131n ad\u0131 soyad\u0131 yaz\u0131n\u0131z. T.C. Kimlik numaras\u0131 yaz\u0131n\u0131z. \u0130\u015fe ba\u015flama tarihini yaz\u0131n\u0131z.
\n\u2022 \u00c7al\u0131\u015fan\u0131n toplam ARGE ve ARGE d\u0131\u015f\u0131 kazanc\u0131 toplam\u0131n\u0131 \u00c7ALI\u015eMAYA \u0130L\u0130\u015eK\u0130N \u00dcCRET TOPLAMI kolonuna yaz\u0131n\u0131z.
\nARGE YEN\u0130L\u0130K VE TASARIM FAAL\u0130YET\u0130 KAPSAMINDAK\u0130 \u00c7ALI\u015eMASINA \u0130L\u0130\u015eK\u0130N \u00dcCRET: \u00c7al\u0131\u015fan\u0131n ARGE kapsam\u0131nda ki \u00e7al\u0131\u015fmas\u0131na ait br\u00fct \u00f6deme tutar\u0131n\u0131 yaz\u0131n\u0131z.
\n\u2022 ARGE YEN\u0130L\u0130K VE TASARIM FAAL\u0130YET\u0130 KAPSAMINDA \u00c7ALI\u015eMAYA \u0130L\u0130\u015eK\u0130N KES\u0130LEN VERG\u0130 TUTARI: Asgari \u00fccret gelir vergisi tutar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar\u0131 yaz\u0131n\u0131z.
\n**ARGE personellerinin ARGE ve ARGE d\u0131\u015f\u0131 kazan\u00e7lar\u0131 i\u00e7in olu\u015fan gelir vergisi matrah\u0131 tutarlar\u0131ndan asgari \u00fccret istisnas\u0131ndan hangisi fazla ise oradan asgari \u00fccret istisnas\u0131n\u0131 d\u00fc\u015febilirsiniz veya \u00e7al\u0131\u015fma g\u00fcn\u00fcne oranlay\u0131p ARGE d\u0131\u015f\u0131na tekab\u00fcl eden istisnay\u0131 ayr\u0131 kalan istisnay\u0131 ARGE den de d\u00fc\u015febilirsiniz.<\/p>\n

d) GVK 72 MADDE KAPSAMINDA GEL\u0130R VERG\u0130S\u0130 TEVK\u0130FATINA \u0130L\u0130\u015eK\u0130N B\u0130LD\u0130R\u0130M<\/strong><\/p>\n

193 Say\u0131l\u0131 gelir vergisi kanunun 23 maddesi birinci f\u0131kras\u0131na eklenen 18 numara bent kapsam\u0131nda uygulanan istisna sonras\u0131 kalan gelir vergisi tutar\u0131 yaz\u0131lacakt\u0131r.
\nSporcunun \u201cTC kimlik numaras\u0131\/ ad\u0131 soyad\u0131\/ spor dal\u0131\/ amat\u00f6r-profesyonel\/G.V Matrah\u0131\/Tevkifat oran\u0131\/Kesilen GV Tutar\u0131\/ \u0130adeye Konu Gelir vergisi\u201d \u015feklinde tablo doldurulacakt\u0131r.<\/p>\n

e) YURT DI\u015eINDA H\u0130ZMET VEREN \u0130\u015eLETMELERE \u0130L\u0130\u015eK\u0130N \u0130ND\u0130R\u0130M UYGULANMASI (GVK 33)<\/strong><\/p>\n

\u2022 Faaliyet Konusu\/ indirim kapsam\u0131nda \u00e7al\u0131\u015fan say\u0131s\u0131\/Yurt i\u00e7i Net Has\u0131lat\/ Yurtd\u0131\u015f\u0131 net has\u0131lat\/ Net sat\u0131\u015f Has\u0131lat\u0131 toplam\u0131\/Yurt d\u0131\u015f\u0131 Net Has\u0131lat\u0131n Toplam Has\u0131lat i\u00e7inde ki pay\u0131 %,
\n\u2022 Hizmet Erbab\u0131n Ad\u0131 Soyad\u0131\/ Br\u00fct \u00dccret Tutar\u0131\/G.V Matrah\u0131\/Kesilen G.V\/indirilebilecek Azami Tutar(asgari \u00fccret \u00fczerinden hesaplanan vergi tutar\u0131n\u0131 ge\u00e7emez)\/ \u0130ndirme konu olan tutar,
\nBilgileri girilmelidir.
\n– Her y\u0131l\u0131n o ay\u0131 i\u00e7in indirim kapsam\u0131nda istihdam edilen \u00e7al\u0131\u015fanlar i\u00e7in doldurulacakt\u0131r.
\n– 193 say\u0131l\u0131 G.V Kanunun 23 madde 18 bent kapsam\u0131nda ki istisna uyguland\u0131ktan sonra kalan vergi tutar\u0131 yaz\u0131lacak bu tutar \u00fczerinden terkin hesaplanacakt\u0131r.
\n– Her \u00e7al\u0131\u015fan i\u00e7in ocak ay\u0131na ait asgari \u00fccretin safi tutar\u0131n\u0131n GVK 103 maddesinde ki tarifenin birinci gelir vergisi diliminde yer alan oranla \u00e7arp\u0131lmas\u0131 ile bulunan tutar yaz\u0131lacakt\u0131r.
\n– Bu s\u00fctuna kesilen gelir vergisi asgari \u00fccret \u00fczerinden hesaplanan gelir vergisi tutar\u0131ndan d\u00fc\u015f\u00fck olur ise bu tutar, y\u00fcksek olur ise asgari \u00fccret \u00fczerinden hesaplanan gelir vergisi tutar\u0131 yaz\u0131lacakt\u0131r.<\/p>\n

f) SERBEST B\u00d6LGE GEL\u0130R VERG\u0130S\u0130 \u0130ST\u0130SNASINA \u0130L\u0130\u015eK\u0130N B\u0130LD\u0130R\u0130M<\/strong><\/p>\n

\u2022 Faaliyet konusu yaz\u0131lmal\u0131d\u0131r.
\n\u2022 Serbest b\u00f6lge se\u00e7ilmelidir. Ruhsat No belirtilmelidir. Vergi dairesi yaz\u0131lmal\u0131d\u0131r. SGK i\u015fyeri numaras\u0131 yaz\u0131lmal\u0131d\u0131r. \u0130\u015fyeri adresi yaz\u0131lmal\u0131d\u0131r
\n\u2022 Serbest B\u00f6lge Ruhsat No yaz\u0131lmal\u0131d\u0131r. Ay belirtilmelidir.
\n\u2022 \u00c7al\u0131\u015fan say\u0131s\u0131\/ br\u00fct \u00fccret toplam\u0131\/gelir vergisi matrah toplam\u0131\/kesilecek gelir vergisi \u015feklinde tablo doldurulmal\u0131d\u0131r.
\n\u2022 193 say\u0131l\u0131 GVK- 23. madde 18 bendi (asgari \u00fccret gelir ve damga vergisi istisnas\u0131) uyguland\u0131ktan sonra kalan gelir vergisi bu alana yaz\u0131l\u0131r. Muhtasar Beyannamenin TABLO 2 Tahakkuka Esas \u0130cmal Cetveli b\u00f6l\u00fcm\u00fcn\u00fcn 3\/b \u2018Tecil Edilebilecek Tutar\u2019 sat\u0131r\u0131na aktar\u0131lacakt\u0131r.
\ng) YER ALTI MADEN \u0130\u015eLETMELER\u0130 B\u0130LD\u0130R\u0130M\u0130<\/strong><\/p>\n

\u201c\u00c7al\u0131\u015fma yeri\/ il il\u00e7e\/ i\u015f\u00e7i say\u0131s\u0131\/ SGK i\u015fyeri No\/ ruhsat ba\u015flama tarihi\/ ruhsat bitim tarihi\/ i\u015fyerinin adresi\u201d bilgileri yaz\u0131lmal\u0131d\u0131r.<\/p>\n

h) K\u00dcLT\u00dcR YATIRIMLARI VE G\u0130R\u0130\u015e\u0130M\u0130NE \u0130L\u0130\u015eK\u0130N B\u0130LD\u0130R\u0130M<\/strong><\/p>\n

\u2022 K\u00fclt\u00fcr te\u015fvikine konu belge t\u00fcr\u00fc\/ belge tarihi\/ belge say\u0131s\u0131\/ i\u015fyeri adresi\/i\u015fyeri SGK no\/ il il\u00e7e\/ i\u015fyeri telefon\/\u00e7al\u0131\u015ft\u0131r\u0131lan i\u015f\u00e7i say\u0131s\u0131\/ terkin edilecek toplam tutar,
\n\u2022 Ad\u0131 Soyad\u0131\/ TC NO\/ SGK no\/ Br\u00fct \u00fccret\/ GV matrah\u0131\/ kesilen gelir vergisi tutar\u0131 (asgari \u00fccret istisnas\u0131 d\u00fc\u015f\u00fclm\u00fc\u015f) \/Terkin Edilecek Tutar (yat\u0131r\u0131m a\u015famas\u0131nda asgari \u00fccret gelir vergisi istisnas\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan verginin %50 si, giri\u015fim a\u015famas\u0131nda %25 i terkin edilir),
\nBilgileri girilmelidir.<\/p>\n

\"\"<\/a><\/strong><\/p>\n

(Bu yaz\u0131n\u0131n tamam\u0131n\u0131 okumak ve Yay\u0131nlar\u0131m\u0131z’a abone olmak i\u00e7in t\u0131klay\u0131n\u0131z.)<\/a><\/strong>[\/vc_column_text][\/vc_column][vc_column width=”1\/6″][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column width=”1\/6″][\/vc_column][vc_column width=”2\/3″][vc_column_text] DUYURU 2022\/27 \u201c1003B\u201d KODLU \u201cMUHTASAR VE PR\u0130M H\u0130ZMET BEYANNAMES\u0130\u201d OLU\u015eTURMA KILAVUZU De\u011ferli \u0130nsan Kaynaklar\u0131 Y\u00f6neticileri ve Profesyonelleri, \u201c1003B\u201d kodlu Muhtasar ve Prim Hizmet Beyannamesi\u2019nin olu\u015fturulmas\u0131na ili\u015fkin g\u00f6r\u00fcnt\u00fcl\u00fc k\u0131lavuz bilgilerinize sunulmu\u015ftur. Faydal\u0131 olmas\u0131n\u0131 dileriz. 1. \u201c1003B\u201d KODLU BEYANNAMEYE \u0130L\u0130\u015eK\u0130N KAPAK SAYFASI \u0130\u015flem Ad\u0131mlar\u0131 \u2022 Vergi dairesi se\u00e7imi yap\u0131n\u0131z. \u2022 Beyannamenin ait oldu\u011fu ay\u0131…<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\nDuyuru 2022\/27 \u201c1003b\u201d Kodlu Muhtasar ve Prim... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"1003B\u201d kodlu Muhtasar ve Prim Hizmet Beyannamesi\u2019nin olu\u015fturulmas\u0131na ili\u015fkin g\u00f6r\u00fcnt\u00fcl\u00fc k\u0131lavuz bilgilerinize sunulmu\u015ftur. 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