{"id":3454,"date":"2022-08-11T11:07:46","date_gmt":"2022-08-11T08:07:46","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=3454"},"modified":"2022-08-11T11:07:46","modified_gmt":"2022-08-11T08:07:46","slug":"sirkuler-2022-52-gelir-vergisinden-muaf-tutulacak","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2022\/08\/yayinlarimiz\/sirkuler\/sirkuler-2022-52-gelir-vergisinden-muaf-tutulacak\/","title":{"rendered":"Sirk\u00fcler 2022\/52 Gelir Vergisinden Muaf Tutulacak"},"content":{"rendered":"

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

S\u0130RK\u00dcLER 2022\/52<\/strong><\/h2>\n

GEL\u0130R VERG\u0130S\u0130NDEN MUAF TUTULACAK G\u00dcNL\u00dcK ULA\u015eIM BEDEL\u0130 (01.07.2022-31.12.2022)
\n<\/strong><\/span><\/h3>\n

01.07.2022-31.12.2022 tarihleri aras\u0131nda gelir vergisinden istisna tutulacak ula\u015f\u0131m bedeli 25,50 T\u00fcrk liras\u0131 olarak belirlenmi\u015ftir.<\/p>\n

\u0130\u015fverenlerce ta\u015f\u0131ma hizmeti verilmeyen durumlarda \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck ula\u015f\u0131m bedelinin 01.07.2022-31.12.2022 tarihleri aras\u0131nda 25,50 T\u00fcrk liras\u0131n\u0131 a\u015fmamas\u0131 ve buna ili\u015fkin \u00f6demenin toplu ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n temini \u015feklinde yap\u0131lmas\u0131 halinde gelir vergisi istisnas\u0131 uygulanmaktad\u0131r.<\/p>\n

\u00d6demenin bu tutar\u0131 a\u015fmas\u0131 h\u00e2linde a\u015fan k\u0131s\u0131m ile hizmet erbab\u0131na ula\u015f\u0131m bedeli olarak nakden yap\u0131lan \u00f6demeler ve bu ama\u00e7la sa\u011flanan menfaatler \u00fccret olarak vergilendirilir.<\/p>\n

Buna g\u00f6re 01.07.2022 tarihinden itibaren i\u015fverence sa\u011flanan yol \u00fccretlerinin gelir vergisi ve SGK primi kar\u015f\u0131s\u0131ndaki durumu a\u015fa\u011f\u0131daki tabloda verilmi\u015ftir.<\/p>\n\n\n\n\n\n\n\n
 <\/td>\nSGK Primi<\/strong><\/td>\nGelir Vergisi<\/strong><\/td>\nDamga Vergisi<\/strong><\/td>\n<\/tr>\n
Nakdi Yol \u00dccreti<\/strong><\/td>\n+<\/td>\n+<\/td>\n+<\/td>\n<\/tr>\n
Ta\u015f\u0131ma Kartlar\u0131\/Akbil\/Bilet ve benzeri \u00f6deme ara\u00e7lar\u0131<\/strong><\/td>\n–<\/td>\nG\u00fcnl\u00fck 25,50 TL\u2019yi a\u015fmayan tutarlar i\u00e7in<\/p>\n

–<\/p>\n

G\u00fcnl\u00fck 25,50 TL\u2019yi a\u015fan tutarlar i\u00e7in<\/p>\n

+<\/td>\n

+<\/td>\n<\/tr>\n
Servis Hizmetinin \u0130\u015fverence Sa\u011flanmas\u0131<\/strong><\/td>\n–<\/td>\n–<\/td>\n–<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – (Tabi de\u011fil)<\/p>\n

+ (Tabi)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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] S\u0130RK\u00dcLER 2022\/52 GEL\u0130R VERG\u0130S\u0130NDEN MUAF TUTULACAK G\u00dcNL\u00dcK ULA\u015eIM BEDEL\u0130 (01.07.2022-31.12.2022) 01.07.2022-31.12.2022 tarihleri aras\u0131nda gelir vergisinden istisna tutulacak ula\u015f\u0131m bedeli 25,50 T\u00fcrk liras\u0131 olarak belirlenmi\u015ftir. \u0130\u015fverenlerce ta\u015f\u0131ma hizmeti verilmeyen durumlarda \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck ula\u015f\u0131m bedelinin 01.07.2022-31.12.2022 tarihleri aras\u0131nda 25,50 T\u00fcrk liras\u0131n\u0131 a\u015fmamas\u0131 ve buna ili\u015fkin \u00f6demenin toplu ta\u015f\u0131ma kart\u0131, bileti veya…<\/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":"\nSirk\u00fcler 2022\/52 Gelir Vergisinden Muaf Tutulacak - 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