Ev Hizmetlerinde \u00c7al\u0131\u015fanlar\u0131n Vergilendirilmesine \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131. – 08.04.2015<\/p>\n
5510 say\u0131l\u0131 Kanunun ek 9 uncu maddesi kapsam\u0131nda ev hizmetlerinde \u00e7al\u0131\u015fanlara, 193 say\u0131l\u0131 Gelir Vergisi Kanununun 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendinde yer alan istisnan\u0131n uygulamas\u0131<\/p>\n
Tarih\t07\/04\/2015
\nSay\u0131\tGVK -98\/2015-1
\nKapsam\t<\/p>\n
T.C.
\nMAL\u0130YE BAKANLI\u011eI
\nGelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/p>\n
Gelir Vergisi Sirk\u00fcleri \/98<\/p>\n
Konusu<\/p>\n
: 5510 say\u0131l\u0131 Kanunun ek 9 uncu maddesi kapsam\u0131nda ev hizmetlerinde \u00e7al\u0131\u015fanlara, 193 say\u0131l\u0131 Gelir Vergisi Kanununun 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendinde yer alan istisnan\u0131n uygulamas\u0131,<\/p>\n
Tarihi<\/p>\n
: 07\/04\/2015<\/p>\n
Say\u0131s\u0131<\/p>\n
: GVK -98\/2015-1<\/p>\n
\u0130lgili oldu\u011fu maddeler<\/p>\n
: Gelir Vergisi Kanunu Madde 23, 61, 63 ve 94<\/p>\n
\u0130lgili oldu\u011fu kazan\u00e7 t\u00fcrleri<\/p>\n
: \u00dccret<\/p>\n
1. Giri\u015f<\/p>\n
Gelir Vergisi Kanununun 23 \u00fcnc\u00fc maddesinin (6) numaral\u0131 bendinde yer alan istisnan\u0131n, 5510 say\u0131l\u0131 Kanunun ek 9 uncu maddesi kapsam\u0131nda ev hizmetlerinde \u00e7al\u0131\u015fanlar y\u00f6n\u00fcnden uygulamas\u0131 bu sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r.<\/p>\n
2. Yasal Mevzuat<\/p>\n
Gelir Vergisi Kanununun 61 inci maddesinin birinci f\u0131kras\u0131nda, “\u00dccret, i\u015fverene tabi ve belirli bir i\u015fyerine ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlara hizmet kar\u015f\u0131l\u0131\u011f\u0131 verilen para ve ay\u0131nlar ile sa\u011flanan ve para ile temsil edilebilen menfaatlerdir.” h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n
An\u0131lan Kanunun 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendinde ise “Hizmet\u00e7ilerin \u00fccretleri (Hizmet\u00e7iler \u00f6zel fertler taraf\u0131ndan evlerde, bah\u00e7elerde, apartmanlarda ve ticaret mahalli olmayan sair yerlerde orta hizmet\u00e7ili\u011fi, s\u00fct ninelik, dad\u0131l\u0131k, bah\u00e7\u0131vanl\u0131k, kap\u0131c\u0131l\u0131k gibi \u00f6zel hizmetlerde \u00e7al\u0131\u015ft\u0131r\u0131lanlard\u0131r.) (M\u00fcrebbiyelere \u00f6denen \u00fccretler istisna kapsam\u0131na dahil de\u011fildir.)” nin gelir vergisinden istisna edilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
\u00d6te yandan, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununa 10\/9\/2014 tarih ve 6552 say\u0131l\u0131 Kanunun 55 inci maddesi ile eklenen Ek 9 uncu maddede “Ev hizmetlerinde bir veya birden fazla ger\u00e7ek ki\u015fi taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lan ve \u00e7al\u0131\u015ft\u0131klar\u0131 ki\u015fi yan\u0131nda ay i\u00e7inde \u00e7al\u0131\u015fma saati s\u00fcresine g\u00f6re hesaplanan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 10 g\u00fcn ve daha fazla olan sigortal\u0131lar hakk\u0131nda Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131ndaki sigortal\u0131lara ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r. Bunlar\u0131n bildirimi, i\u015fverenler taraf\u0131ndan \u00f6rne\u011fi Kurumca haz\u0131rlanan belgeyle en ge\u00e7 \u00e7al\u0131\u015fman\u0131n ge\u00e7ti\u011fi ay\u0131n sonuna kadar yap\u0131l\u0131r. S\u00fcresinde yap\u0131lmayan bildirim i\u00e7in i\u015fverene 102 nci maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinin (1) numaral\u0131 alt bendi h\u00fckm\u00fc uygulan\u0131r.<\/p>\n
Ev hizmetlerinde bir veya birden fazla ger\u00e7ek ki\u015fi taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lan ve \u00e7al\u0131\u015ft\u0131klar\u0131 ki\u015fi yan\u0131nda ay i\u00e7inde \u00e7al\u0131\u015fma saati s\u00fcresine g\u00f6re hesaplanan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 10 g\u00fcnden az olanlar i\u00e7in ise, \u00e7al\u0131\u015ft\u0131r\u0131ld\u0131klar\u0131 s\u00fcreyle orant\u0131l\u0131 olarak \u00e7al\u0131\u015ft\u0131ranlarca 82 nci maddeye g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n %2’si oran\u0131nda i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 sigortas\u0131 primi \u00f6denir. …” h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n
3. De\u011ferlendirme<\/p>\n
Evlerde hizmet sunan ki\u015filerin elde ettikleri gelir, Gelir Vergisi Kanunu y\u00f6n\u00fcnden “\u00fccret” olarak nitelendirilmektedir.<\/p>\n
S\u00f6z konusu \u00fccretin Gelir Vergisi Kanununun 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 6 numaral\u0131 bendi kapsam\u0131nda gelir vergisinden istisna edilebilmesi i\u00e7in;<\/p>\n
– Hizmetin \u00f6zel fertler taraf\u0131ndan verilmesi,<\/p>\n
– Hizmetin ev, bah\u00e7e, apartman gibi ticaret mahalli olmayan sair yerlerde verilmesi,<\/p>\n
– \u00c7al\u0131\u015fanlar\u0131n, m\u00fcrebbiyelik hari\u00e7 olmak \u00fczere orta hizmet\u00e7ilik, s\u00fct ninelik, dad\u0131l\u0131k, bah\u00e7\u0131vanl\u0131k, kap\u0131c\u0131l\u0131k gibi \u00f6zel hizmetlerde istihdam edilmeleri,<\/p>\n
gerekmektedir.<\/p>\n
Buna g\u00f6re; 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun ek 9 uncu maddesi kapsam\u0131nda ev hizmetlerinde \u00e7al\u0131\u015fanlara yap\u0131lan \u00fccret \u00f6demelerinin yukar\u0131da belirtilen \u015fartlar dahilinde gelir vergisinden istisna edilmesi gerekir.<\/p>\n
Di\u011fer taraftan, istisnan\u0131n uygulamas\u0131nda hizmet erbab\u0131n\u0131n T\u00fcrkiye’de dar m\u00fckellef veya tam m\u00fckellef stat\u00fcs\u00fcn\u00fc ta\u015f\u0131mas\u0131n\u0131n bir \u00f6nemi bulunmad\u0131\u011f\u0131ndan, dar m\u00fckellef ki\u015filerin elde edecekleri \u00fccretlerin de yukar\u0131da yer alan \u015fartlar\u0131 ta\u015f\u0131malar\u0131 kayd\u0131yla gelir vergisinden istisna edilece\u011fi tabiidir.<\/p>\n
Duyurulur.<\/p>\n
Adnan ERT\u00dcRK<\/p>\n
Gelir \u0130daresi Ba\u015fkan\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"
Ev Hizmetlerinde \u00c7al\u0131\u015fanlar\u0131n Vergilendirilmesine \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131. – 08.04.2015 5510 say\u0131l\u0131 Kanunun ek 9 uncu maddesi kapsam\u0131nda ev hizmetlerinde \u00e7al\u0131\u015fanlara, 193 say\u0131l\u0131 Gelir Vergisi Kanununun 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendinde yer alan istisnan\u0131n uygulamas\u0131 Tarih 07\/04\/2015 Say\u0131 GVK -98\/2015-1 Kapsam T.C. MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Gelir Vergisi Sirk\u00fcleri \/98 Konusu : […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3136","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3136"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3136"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3136\/revisions"}],"predecessor-version":[{"id":3137,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3136\/revisions\/3137"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}