{"id":3436,"date":"2016-12-27T10:31:17","date_gmt":"2016-12-27T08:31:17","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3436"},"modified":"2016-12-27T10:31:17","modified_gmt":"2016-12-27T08:31:17","slug":"gelir-vergisi-genel-tebligi-seri-no-296-27-12-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3436","title":{"rendered":"Gelir Vergisi Genel Tebli\u011fi (Seri No: 296) – 27.12.2016"},"content":{"rendered":"

Gelir Vergisi Genel Tebli\u011fi (Seri No: 296) – 27.12.2016<\/strong><\/p>\n\n\n\n
\n\n\n\n\n\n
27 Aral\u0131k 2016 SALI<\/td>\n\n

Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

\n

Say\u0131 : 29931<\/p>\n<\/td>\n<\/tr>\n

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TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n

Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 296)<\/p>\n

 <\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n

Ama\u00e7 ve Yasal D\u00fczenlemeler<\/p>\n

Ama\u00e7<\/strong><\/p>\n

MADDE 1 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fin amac\u0131,\u00a031\/12\/1960\u00a0tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82, 86, 89\/15 ve 103 \u00fcnc\u00fc maddelerinde yer alan ve yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan maktu had ve tutarlar, basit usule tabi m\u00fckelleflerde toplu belge d\u00fczenleme uygulamas\u0131 ile 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen bir k\u0131s\u0131m menkul k\u0131ymetlerden 2016 takvim y\u0131l\u0131nda elde edilen menkul sermaye irad\u0131n\u0131n beyan\u0131nda dikkate al\u0131nacak indirim oran\u0131 uygulamas\u0131na ili\u015fkin hususlar\u0131n a\u00e7\u0131klanmas\u0131d\u0131r.<\/p>\n

Yasal d\u00fczenlemeler<\/strong><\/p>\n

MADDE 2 \u2013\u00a0<\/strong>(1) 193 say\u0131l\u0131 Kanunun m\u00fckerrer 123 \u00fcnc\u00fc maddesinde:<\/p>\n

\u201c\u2026<\/p>\n

2. Bu Kanunun 19, 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82 ve 86\u00a0nc\u0131\u00a0maddeleri ile 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (15) numaral\u0131 bendinde yer alan maktu had ve tutarlar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r.\u00a0Bu \u015fekilde hesaplanan maktu had ve tutarlar\u0131n % 5\u2019ini a\u015fmayan kesirler dikkate al\u0131nmaz. Bakanlar Kurulu, bu surette tespit edilen had ve tutarlar\u0131 % 50\u2019sine kadar art\u0131rmaya veya indirmeye yetkilidir.<\/p>\n

3. Bu Kanunun 103 \u00fcnc\u00fc maddesinde yer alan vergi tarifesinin gelir dilim tutarlar\u0131 hakk\u0131nda, bu maddenin (2) numaral\u0131 f\u0131kras\u0131 uygulan\u0131r.\u201d<\/p>\n

h\u00fckm\u00fc\u00a0yer almaktad\u0131r.<\/p>\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n

Yeniden De\u011ferleme Oran\u0131nda Art\u0131r\u0131lan Had ve Tutarlar<\/p>\n

Yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan had ve tutarlar<\/strong><\/p>\n

MADDE 3 \u2013<\/strong>\u00a0(1) 193 say\u0131l\u0131 Kanunun m\u00fckerrer 123 \u00fcnc\u00fc maddesi h\u00fckm\u00fc uyar\u0131nca, ayn\u0131 Kanunun 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82, 86, 89\/15 ve 103 \u00fcnc\u00fc maddelerinde yer alan ve 2016 y\u0131l\u0131nda uygulanan had ve tutarlar\u00a011\/11\/2016\u00a0tarihli ve 29885 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 474) ile 2016 y\u0131l\u0131 i\u00e7in % 3,83 (\u00fc\u00e7 virg\u00fcl seksen \u00fc\u00e7) olarak tespit edilen yeniden de\u011ferleme oran\u0131nda artt\u0131r\u0131lmas\u0131 suretiyle belirlenerek, 2017 takvim y\u0131l\u0131nda uygulanacak olan had ve tutarlar a\u015fa\u011f\u0131daki \u015fekilde tespit edilmi\u015ftir.<\/p>\n

(2) 2017 takvim y\u0131l\u0131nda uygulanmak \u00fczere 193 say\u0131l\u0131 Kanunun;<\/p>\n

a) 21 inci maddesinin birinci f\u0131kras\u0131nda yer alan mesken kira gelirleri i\u00e7in uygulanan istisna tutar\u0131 3.900 TL,<\/p>\n

b) 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendinde yer alan, i\u015fverenlerce i\u015fyeri veya i\u015fyerinin m\u00fc\u015ftemilat\u0131 d\u0131\u015f\u0131nda kalan yerlerde hizmet erbab\u0131na yemek verilmek suretiyle sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131 14 TL,<\/p>\n

c) 31 inci maddesinin ikinci f\u0131kras\u0131nda yer alan engellilik indirimi tutarlar\u0131;<\/p>\n

– Birinci derece engelliler i\u00e7in 900 TL,<\/p>\n

– \u0130kinci derece engelliler i\u00e7in 470 TL,<\/p>\n

– \u00dc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in 210 TL,<\/p>\n

\u00e7) 47\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendinde yer alan y\u0131ll\u0131k kira bedeli toplam\u0131;<\/p>\n

– B\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 i\u00e7inde 6.500 TL,<\/p>\n

– Di\u011fer yerlerde 4.300 TL,<\/p>\n

d) 48 inci maddesinin birinci f\u0131kras\u0131nda yer alan hadler;<\/p>\n

– 1 numaral\u0131 bent i\u00e7in 90.000 TL ve 130.000 TL,<\/p>\n

– 2 numaral\u0131 bent i\u00e7in 43.000 TL,<\/p>\n

– 3 numaral\u0131 bent i\u00e7in 90.000 TL,<\/p>\n

e) M\u00fckerrer 80 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan de\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131na ili\u015fkin istisna tutar\u0131 11.000 TL,<\/p>\n

f) 82\u00a0nci\u00a0maddesinin ikinci f\u0131kras\u0131nda yer alan ar\u0131zi kazan\u00e7lara ili\u015fkin istisna tutar\u0131 24.000 TL,<\/p>\n

g) 86\u00a0nc\u0131\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinin (d) alt bendinde yer alan\u00a0tevkifata\u00a0ve istisnaya konu olmayan menkul ve gayrimenkul sermaye iratlar\u0131na ili\u015fkin beyanname verme s\u0131n\u0131r\u0131 1.600 TL,<\/p>\n

\u011f) 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (15) numaral\u0131 bendinde yer alan basit usule tabi m\u00fckellefler i\u00e7in kazan\u00e7 indirimi tutar\u0131 8.000 TL,<\/p>\n

olarak\u00a0tespit edilmi\u015ftir.<\/p>\n

(3) 193 say\u0131l\u0131 Kanunun 103 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan gelir vergisine tabi gelirlerin vergilendirilmesinde esas al\u0131nan tarife, 2017 takvim y\u0131l\u0131 gelirlerinin vergilendirilmesinde esas al\u0131nmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir.<\/p>\n

13.000 TL\u2019ye kadar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0% 15<\/p>\n

30.000 TL\u2019nin 13.000 TL\u2019si i\u00e7in 1.950 TL, fazlas\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0% 20<\/p>\n

70.000 TL\u2019nin 30.000 TL\u2019si i\u00e7in 5.350 TL,\u00a0(\u00fccret gelirlerinde 110.000 TL\u2019nin<\/p>\n

30.000 TL\u2019si i\u00e7in 5.350 TL), fazlas\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0% 27<\/p>\n

70.000 TL\u2019den fazlas\u0131n\u0131n 70.000 TL\u2019si i\u00e7in 16.150 TL,\u00a0(\u00fccret gelirlerinde<\/p>\n

110.000 TL\u2019den fazlas\u0131n\u0131n 110.000 TL\u2019si i\u00e7in 26.950 TL), fazlas\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0% 35<\/p>\n

\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/p>\n

Basit Usulde Vergilendirme ile \u0130lgili Hususlar<\/p>\n

Kar hadleri emsallerine g\u00f6re d\u00fc\u015f\u00fck olarak tespit edilmi\u015f bulunan emtia i\u00e7in \u00f6zel hadler<\/strong><\/p>\n

MADDE 4 \u2013<\/strong>\u00a0(1) Milli piyango bileti, akaryak\u0131t, \u015feker ve bunlar gibi kar hadleri emsallerine g\u00f6re d\u00fc\u015f\u00fck olarak tespit edilmi\u015f bulunan emtia i\u00e7in \u00f6zel hadler belirleme yetkisi 193 say\u0131l\u0131 Kanunun 48 inci maddesi ile Maliye Bakanl\u0131\u011f\u0131na verilmi\u015ftir. Bu yetki kullan\u0131larak 2016 y\u0131l\u0131 i\u00e7in\u00a025\/12\/2015\u00a0tarihli ve 29573 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No: 290) ile belirlenen tutarlar yeniden art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

(2) Buna g\u00f6re, an\u0131lan maddelerin ticaretini yapanlar\u0131n, 2017 takvim y\u0131l\u0131nda da basit usulden yararlanabilmeleri i\u00e7in al\u0131\u015f, sat\u0131\u015f veya has\u0131latlar\u0131n\u0131n\u00a031\/12\/2016\u00a0tarihi itibariyle a\u015fa\u011f\u0131da belirtilen hadleri a\u015fmamas\u0131 gerekmektedir.<\/p>\n

<\/p>\n

(3) Belirtilen bu mallar\u0131n al\u0131m sat\u0131m\u0131 ile u\u011fra\u015fanlar hakk\u0131nda, basit usul\u00fcn \u00f6zel \u015fartlar\u0131 bak\u0131m\u0131ndan yukar\u0131daki hadler dikkate al\u0131nmak suretiyle,\u00a02\/5\/1982\u00a0tarihli ve 17682 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No:136)\u2019ndeki\u00a0hesaplamalar do\u011frultusunda i\u015flem yap\u0131lacakt\u0131r.<\/p>\n

Basit usule tabi m\u00fckelleflerde g\u00fcn sonunda toplu belge d\u00fczenleme uygulamas\u0131<\/strong><\/p>\n

MADDE 5 \u2013\u00a0<\/strong>(1) Basit usulde vergilendirilen m\u00fckelleflerle ilgili\u00a06\/12\/1998\u00a0tarihli ve 23545 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No: 215) ile getirilen, belge vermedikleri g\u00fcnl\u00fck has\u0131latlar\u0131 i\u00e7in g\u00fcn sonunda tek bir fatura d\u00fczenlenmesine ili\u015fkin uygulaman\u0131n, 31\/12\/2017 tarihine kadar devam etmesi Vergi Usul Kanununun m\u00fckerrer 257\u00a0nci\u00a0maddesinin Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/p>\n

Menkul Sermaye \u0130rad\u0131n\u0131n Beyan\u0131nda \u0130ndirim Oran\u0131 Uygulamas\u0131<\/p>\n

2016 takvim y\u0131l\u0131nda elde edilen bir k\u0131s\u0131m menkul sermaye irad\u0131n\u0131n beyan\u0131nda dikkate\u00a0al\u0131nacak indirim oran\u0131 uygulamas\u0131<\/strong><\/p>\n

MADDE 6 \u2013<\/strong>\u00a0(1) 193 say\u0131l\u0131 Kanunun 76\u00a0nc\u0131\u00a0maddesinin, 5281 say\u0131l\u0131 Kanunun 44 \u00fcnc\u00fc maddesiyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan ikinci f\u0131kras\u0131nda, 193 say\u0131l\u0131 Kanunun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (5), (6), (7), (12) ve (14) numaral\u0131 bentlerinde yer alan menkul sermaye iratlar\u0131na (d\u00f6viz cinsinden a\u00e7\u0131lan hesaplara \u00f6denen faiz ve k\u00e2r paylar\u0131, d\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilenler hari\u00e7) f\u0131krada belirtilen indirim oran\u0131n\u0131n uygulanmas\u0131 suretiyle bulunacak k\u0131sm\u0131n, bu iratlar\u0131n beyan\u0131 s\u0131ras\u0131nda indirim olarak dikkate al\u0131naca\u011f\u0131 belirtilmi\u015fti.<\/p>\n

(2) 193 say\u0131l\u0131 Kanunun indirim oran\u0131 uygulamas\u0131na y\u00f6nelik 76\u00a0nc\u0131\u00a0maddesinin ikinci f\u0131kras\u0131\u00a01\/1\/2006\u00a0tarihinden itibaren elde edilen gelirlere uygulanmak \u00fczere 5281 say\u0131l\u0131 Kanunla y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmakla birlikte, an\u0131lan Kanunun ge\u00e7ici 67\u00a0nci\u00a0maddesinin dokuzuncu f\u0131kras\u0131 h\u00fckm\u00fc gere\u011fince 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen her nevi tahvil ve Hazine bonolar\u0131ndan elde edilen gelirlerin vergilendirilmesinde 31\/12\/2005 tarihinde y\u00fcr\u00fcrl\u00fckte olan h\u00fck\u00fcmler esas al\u0131naca\u011f\u0131ndan, indirim oran\u0131 uygulamas\u0131 bahsi ge\u00e7en menkul k\u0131ymet gelirleri i\u00e7in devam etmektedir.<\/p>\n

(3) \u0130ndirim oran\u0131; 213 say\u0131l\u0131 Kanuna g\u00f6re o y\u0131l i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131n\u0131n, ayn\u0131 d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131na b\u00f6l\u00fcnmesi suretiyle tespit edilmekte olup 213 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re 2016 y\u0131l\u0131 i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131 % 3,83\u2019t\u00fcr.\u00a0Bu d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131 ise % 10,03\u2019t\u00fcr. Buna g\u00f6re, 2016 y\u0131l\u0131nda elde edilen bir k\u0131s\u0131m menkul sermaye irad\u0131n\u0131n beyan\u0131nda uygulanacak indirim oran\u0131 (%3,83 \/ %10,03 =) % 38,19 olmaktad\u0131r.<\/p>\n

(4) Bu kapsamda,\u00a01\/1\/2006\u00a0tarihinden \u00f6nce ihra\u00e7 edilmi\u015f olan, 193 say\u0131l\u0131 Kanunun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendinde say\u0131lan her nevi tahvil ve Hazine bonosu faizleri ile Toplu Konut \u0130daresi ve \u00d6zelle\u015ftirme \u0130daresince \u00e7\u0131kar\u0131lan menkul k\u0131ymetlerden 2016 takvim y\u0131l\u0131nda elde edilen menkul sermaye iratlar\u0131 indirim oran\u0131 uygulanmak suretiyle beyan edilecektir.<\/p>\n

(5) D\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilen menkul sermaye iratlar\u0131n\u0131n ve ticari i\u015fletmelere\u00a0dahil\u00a0kazan\u00e7 ve iratlar\u0131n beyan\u0131nda indirim oran\u0131 uygulanmamaktad\u0131r.<\/p>\n

(6) 193 say\u0131l\u0131 Kanunun ge\u00e7ici 67\u00a0nci\u00a0maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca, an\u0131lan Kanunun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (7), (12) ve (14) numaral\u0131 bentlerinde yaz\u0131l\u0131 menkul sermaye iratlar\u0131\u00a01\/1\/2006\u00a0tarihinden itibaren nihai olarak\u00a0tevkifat\u00a0yoluyla vergilendirilmekte olup bu gelirlerin beyan\u0131 ve bu gelirlere indirim oran\u0131 uygulanmas\u0131 s\u00f6z konusu de\u011fildir.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 7 \u2013\u00a0<\/strong>(1) Bu Tebli\u011f\u00a01\/1\/2017\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 8 \u2013\u00a0<\/strong>(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Gelir Vergisi Genel Tebli\u011fi (Seri No: 296) – 27.12.2016 27 Aral\u0131k 2016 SALI Resm\u00ee Gazete Say\u0131 : 29931 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 296)   B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7 ve Yasal D\u00fczenlemeler Ama\u00e7 MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131,\u00a031\/12\/1960\u00a0tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 21, 23\/8, 31, 47, […]<\/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-3436","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\/3436"}],"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=3436"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3436\/revisions"}],"predecessor-version":[{"id":3437,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3436\/revisions\/3437"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}