{"id":3884,"date":"2023-03-07T17:15:49","date_gmt":"2023-03-07T14:15:49","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=3884"},"modified":"2023-03-07T17:15:49","modified_gmt":"2023-03-07T14:15:49","slug":"sirkuler-2023-37-guncel-2023-yili-birinci-donem","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2023\/03\/yayinlarimiz\/sirkuler\/sirkuler-2023-37-guncel-2023-yili-birinci-donem\/","title":{"rendered":"Sirk\u00fcler 2023\/37 -G\u00fcncel- 2023 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 2023\/37<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><span style=\"color: #da5f15;\"><strong>-G\u00dcNCEL- 2023 YILI B\u0130R\u0130NC\u0130 D\u00d6NEM YURT\u0130\u00c7\u0130 VE YURT DI\u015eI HARCIRAH\/G\u00dcNDEL\u0130K TUTARLARI (01.01.2023-30.06.2023)<\/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 2022 tarih ve 32060 M\u00fckerrer Say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanan 2023 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 250 TL olarak belirlenmi\u015ftir.<br \/>\nBuna g\u00f6re 2023 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 250 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.<br \/>\n2023 y\u0131l\u0131nda ge\u00e7erli olup \u00fclkelere g\u00f6re belirlenen tutarlar a\u015fa\u011f\u0131daki tabloda payla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<table width=\"608\">\n<tbody>\n<tr>\n<td width=\"424\"><strong>\u00dcLKELER VE PARA B\u0130R\u0130M\u0130<\/strong><\/td>\n<td width=\"184\"><strong>TUTAR*<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"424\">A.B.D. (A.B.D. Dolar\u0131)<\/td>\n<td width=\"184\">182<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Almanya (Euro)<\/td>\n<td width=\"184\">164<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Avustralya (Avustralya Dolar\u0131)<\/td>\n<td width=\"184\">283<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Avusturya (Euro)<\/td>\n<td width=\"184\">166<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Bel\u00e7ika (Euro)<\/td>\n<td width=\"184\">161<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Danimarka (Danimarka Kronu)<\/td>\n<td width=\"184\">1.238<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Finlandiya (Euro)<\/td>\n<td width=\"184\">148<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Fransa (Euro)<\/td>\n<td width=\"184\">160<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Hollanda (Euro)<\/td>\n<td width=\"184\">156<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">\u0130ngiltere (Sterlin)<\/td>\n<td width=\"184\">115<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">\u0130rlanda (Euro)<\/td>\n<td width=\"184\">155<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">\u0130spanya (Euro)<\/td>\n<td width=\"184\">158<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">\u0130sve\u00e7 (\u0130sve\u00e7 Kronu)<\/td>\n<td width=\"184\">1.359<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">\u0130svi\u00e7re (\u0130svi\u00e7re Frang\u0131)<\/td>\n<td width=\"184\">283<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">\u0130talya (Euro)<\/td>\n<td width=\"184\">152<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Japonya (Japon Yeni)<\/td>\n<td width=\"184\">31.405<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Kanada (Kanada Dolar\u0131)<\/td>\n<td width=\"184\">244<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Kuveyt (Kuveyt Dinar\u0131)<\/td>\n<td width=\"184\">50<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">L\u00fcksemburg (Euro)<\/td>\n<td width=\"184\">161<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Norve\u00e7 (Norve\u00e7 Kronu)<\/td>\n<td width=\"184\">1.193<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Portekiz (Euro)<\/td>\n<td width=\"184\">155<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Suudi Arabistan (Suudi A. Riyali)<\/td>\n<td width=\"184\">617<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Yunanistan (Euro)<\/td>\n<td width=\"184\">158<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Kosova (Euro)<\/td>\n<td width=\"184\">123<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Di\u011fer AB \u00dclkeleri (Euro)<\/td>\n<td width=\"184\">127<\/td>\n<\/tr>\n<tr>\n<td width=\"424\">Di\u011fer \u00dclkeler (A.B.D.) Dolar\u0131)<\/td>\n<td width=\"184\">157<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/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><strong>Not:<\/strong> 10 Ocak 2023 tarihli Resmi Gazetede yay\u0131mlanan 6656 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 uyar\u0131nca Kuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti i\u00e7in g\u00fcndelik tutar\u0131 557 TL olarak belirlenmi\u015ftir. <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] S\u0130RK\u00dcLER 2023\/37 -G\u00dcNCEL- 2023 YILI B\u0130R\u0130NC\u0130 D\u00d6NEM YURT\u0130\u00c7\u0130 VE YURT DI\u015eI HARCIRAH\/G\u00dcNDEL\u0130K TUTARLARI (01.01.2023-30.06.2023) 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&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 2023\/37 -G\u00fcncel- 2023 Y\u0131l\u0131 Birinci D\u00f6nem... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"G\u00fcncel, bu g\u00fcndelikler ayn\u0131 ayl\u0131k seviyesindeki Devlet memurlar\u0131na verilen g\u00fcndeliklerden fazla ise veya Devlet\u00e7e verilen g\u00fcndeliklerin en...\" \/>\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\/2023\/03\/yayinlarimiz\/sirkuler\/sirkuler-2023-37-guncel-2023-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 2023\/37 -G\u00fcncel- 2023 Y\u0131l\u0131 Birinci D\u00f6nem... - Mehmet Ko\u00e7ak\" \/>\n<meta property=\"og:description\" content=\"G\u00fcncel, bu g\u00fcndelikler ayn\u0131 ayl\u0131k seviyesindeki Devlet memurlar\u0131na verilen g\u00fcndeliklerden fazla ise veya Devlet\u00e7e verilen g\u00fcndeliklerin en...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mehmetkocak.com\/2023\/03\/yayinlarimiz\/sirkuler\/sirkuler-2023-37-guncel-2023-yili-birinci-donem\/\" \/>\n<meta property=\"og:site_name\" content=\"Mehmet Ko\u00e7ak\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-07T14:15:49+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=\"2 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; 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