{"id":3487,"date":"2017-04-04T13:28:41","date_gmt":"2017-04-04T10:28:41","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3487"},"modified":"2017-04-04T13:28:41","modified_gmt":"2017-04-04T10:28:41","slug":"gelir-vergisi-genel-tebligi-seri-no-297-16-03-2017","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3487","title":{"rendered":"Gelir Vergisi Genel Tebli\u011fi (Seri No: 297) – 16.03.2017"},"content":{"rendered":"
Gelir Vergisi Genel Tebli\u011fi (Seri No: 297) – 16.03.2017<\/strong><\/div>\n
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16 Mart 2017 PER\u015eEMBE<\/td>\n\n

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

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Say\u0131 : 30009<\/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: 297)<\/p>\n

 <\/p>\n

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

Ama\u00e7, Kapsam ve Yasal D\u00fczenleme<\/p>\n

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

MADDE 1 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fde, 9\/2\/2017 tarihli ve 29974 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 687 say\u0131l\u0131 Ola\u011fan\u00fcst\u00fc Hal Kapsam\u0131nda Baz\u0131 D\u00fczenlemeler Yap\u0131lmas\u0131 Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamenin 3 \u00fcnc\u00fc maddesiyle 25\/8\/1999 tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanununa eklenen ge\u00e7ici 18 inci maddenin uygulamas\u0131na y\u00f6nelik a\u00e7\u0131klamalar yer almaktad\u0131r.<\/p>\n

Yasal d\u00fczenleme<\/strong><\/p>\n

MADDE 2 \u2013<\/strong>\u00a0(1) 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 18 inci maddesi a\u015fa\u011f\u0131daki gibidir.<\/p>\n

\u201cGE\u00c7\u0130C\u0130 MADDE 18 \u2013 31\/12\/2017 tarihine kadar i\u015fe al\u0131nan her bir sigortal\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere, 1\/2\/2017 tarihinden itibaren \u00f6zel sekt\u00f6r i\u015fverenlerince Kuruma kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan i\u015fe al\u0131nanlar\u0131n; i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Sosyal G\u00fcvenlik Kurumuna verilen ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131lar d\u0131\u015f\u0131nda olmalar\u0131 ve 2016 y\u0131l\u0131n\u0131n Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmalar\u0131 kayd\u0131yla i\u015fe al\u0131nd\u0131klar\u0131 tarihten itibaren 31\/12\/2017 tarihine kadar uygulanmak \u00fczere, \u00fccretlerinin 2017 y\u0131l\u0131nda uygulanan asgari \u00fccretin ayl\u0131k br\u00fct tutar\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131na isabet eden tutar\u0131 \u00fczerinden hesaplanan gelir vergisinin asgari ge\u00e7im indirimi uyguland\u0131ktan sonra kalan k\u0131sm\u0131, verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden terkin edilir.<\/p>\n

Bu madde kapsam\u0131nda gelir vergisi stopaj\u0131 te\u015fvikinden yararlananlar, di\u011fer kanunlarda yer alan benzer nitelikli gelir vergisi stopaj\u0131 te\u015fviklerinden yararlanamaz.<\/p>\n

Bu madde kapsam\u0131nda yap\u0131lan \u00fccret \u00f6demelerine ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlara ait damga vergisinin ayl\u0131k br\u00fct asgari \u00fccretin prim \u00f6deme g\u00fcn say\u0131s\u0131na isabet eden k\u0131sm\u0131 beyan edilmez ve \u00f6denmez.<\/p>\n

Bu madde h\u00fck\u00fcmleri; kamu idarelerine ait i\u015fyerleri, 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerleri ile 2886 say\u0131l\u0131 Kanuna, 4734 say\u0131l\u0131 Kanuna ve uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015fleri ile 4734 say\u0131l\u0131 Kanundan istisna olan al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin i\u015fyerleri, sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar ve yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar hakk\u0131nda uygulanmaz.<\/p>\n

Bu maddenin uygulamas\u0131na ili\u015fkin usul ve esaslar ile mahsup \u015feklini ve d\u00f6nemini belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/p>\n

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

Gelir Vergisi Stopaj\u0131 Te\u015fvikine \u0130li\u015fkin D\u00fczenlemeler<\/p>\n

\u00d6ng\u00f6r\u00fclen te\u015fvik<\/strong><\/p>\n

MADDE 3 \u2013<\/strong>\u00a0(1) 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 18 inci maddesinde \u00f6ng\u00f6r\u00fclen te\u015fvik ile 1\/2\/2017 tarihinden itibaren i\u015fe al\u0131nan ve maddede yaz\u0131l\u0131 \u015fartlar\u0131 ta\u015f\u0131yan ilave sigortal\u0131lar i\u00e7in asgari \u00fccret \u00fczerinden hesaplanan gelir vergisinin, asgari ge\u00e7im indirimi uyguland\u0131ktan sonra kalan k\u0131sm\u0131n\u0131n verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden terkin edilmesi suretiyle \u00f6zel sekt\u00f6r i\u015fverenlerinin desteklenmesi ama\u00e7lanmaktad\u0131r.<\/p>\n

Te\u015fvikten yararlanacak i\u015fverenler<\/strong><\/p>\n

MADDE 4 \u2013<\/strong>\u00a0(1) Te\u015fvikten, \u00f6zel sekt\u00f6r i\u015fverenleri a\u015fa\u011f\u0131daki \u015fartlar dahilinde yararlanacakt\u0131r.<\/p>\n

a) Sigortal\u0131n\u0131n 1\/2\/2017 tarihinden itibaren i\u015fe al\u0131nm\u0131\u015f olmas\u0131,<\/p>\n

b) Sigortal\u0131n\u0131n i\u015fe al\u0131nmadan \u00f6nce T\u00fcrkiye \u0130\u015f Kurumuna kay\u0131tl\u0131 olmas\u0131,<\/p>\n

c) Sigortal\u0131n\u0131n en az ve kesintisiz \u00fc\u00e7 ay s\u00fcreyle i\u015fsiz olmas\u0131 (i\u015fe ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ait sosyal g\u00fcvenlik kurumuna verilen ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131lar d\u0131\u015f\u0131nda olmas\u0131),<\/p>\n

\u00e7) Sigortal\u0131n\u0131n i\u015fe girdi\u011fi tarihten \u00f6nceki \u00fc\u00e7 ayl\u0131k s\u00fcrede i\u015fsiz olmas\u0131na ra\u011fmen, i\u015fe girdi\u011fi tarihten \u00f6nceki alt\u0131 ayl\u0131k s\u00fcre i\u00e7erisinde, Sosyal G\u00fcvenlik Kurumunun mevzuat\u0131 \u00e7er\u00e7evesinde, i\u015ften ayr\u0131l\u0131\u015f nedeni en son (19), (20) ve (30) olarak bildirilenlerden olmamas\u0131,<\/p>\n

d) Sigortal\u0131n\u0131n, 2016 y\u0131l\u0131n\u0131n Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerinde yer alan sigortal\u0131 say\u0131s\u0131na ilave olarak i\u015fe al\u0131nm\u0131\u015f olmas\u0131.<\/p>\n

(2) Te\u015fvik uygulamas\u0131nda i\u015fverenin faaliyet konusu ile tam veya dar m\u00fckellefiyet esas\u0131nda vergilendirilmesinin bir \u00f6nemi bulunmamaktad\u0131r.<\/p>\n

(3) A\u015fa\u011f\u0131da yaz\u0131l\u0131 sigortal\u0131lardan dolay\u0131, s\u00f6z konusu madde ile getirilen gelir vergisi stopaj\u0131 te\u015fviki uygulanmaz.<\/p>\n

a) Kamu idarelerine ait i\u015fyerlerinde \u00e7al\u0131\u015fanlar,<\/p>\n

b) 21\/4\/2005 tarihli ve 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerlerinde \u00e7al\u0131\u015fanlar,<\/p>\n

c) 8\/9\/1983 tarihli ve 2886 say\u0131l\u0131 Devlet \u0130hale Kanununa, 4\/1\/2002 tarihli ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanununa ve uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015fleri ile 4734 say\u0131l\u0131 Kanundan istisna olan al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin i\u015fyerlerinde \u00e7al\u0131\u015fanlar,<\/p>\n

\u00e7) Sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar,<\/p>\n

d) Yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar.<\/p>\n

\u0130lave istihdam\u0131n kapsam\u0131<\/strong><\/p>\n

MADDE 5 \u2013<\/strong>\u00a0(1) \u0130lave istihdam, \u00f6zel sekt\u00f6r i\u015fverenlerinin 2016 y\u0131l\u0131 Aral\u0131k ay\u0131na ili\u015fkin olarak verdikleri ayl\u0131k prim ve hizmet belgelerinde bildirdikleri sigortal\u0131 say\u0131s\u0131na 1\/2\/2017 tarihinden sonra ilave olarak yeni i\u015fe ald\u0131klar\u0131 ve Tebli\u011fin 4 \u00fcnc\u00fc maddesinde yaz\u0131l\u0131 \u015fartlar\u0131 ta\u015f\u0131yan sigortal\u0131lar\u0131 ifade etmektedir.<\/p>\n

(2) 1\/2\/2017 tarihinden \u00f6nce i\u015fe al\u0131nanlar i\u00e7in s\u00f6z konusu madde kapsam\u0131nda gelir vergisi stopaj\u0131 te\u015fviki uygulanmaz.<\/p>\n

(3) 2016 y\u0131l\u0131n\u0131n Aral\u0131k ay\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmamas\u0131 nedeniyle Sosyal G\u00fcvenlik Kurumuna bu aya ili\u015fkin ayl\u0131k prim ve hizmet belgesini vermemi\u015f olan i\u015fverenler, Tebli\u011fin 4 \u00fcnc\u00fc maddesindeki \u015fartlar\u0131 ta\u015f\u0131mak kayd\u0131yla 1\/2\/2017 tarihinden sonra i\u015fe ald\u0131klar\u0131 sigortal\u0131lar\u0131n, 2016 y\u0131l\u0131nda Sosyal G\u00fcvenlik Kurumuna bildirilen ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131n\u0131n ortalamas\u0131na ilave olmalar\u0131 durumunda gelir vergisi stopaj\u0131 te\u015fvikinden yararlan\u0131rlar.<\/p>\n

\u00d6rnek 1:<\/strong>\u00a0\u0130\u015fveren (A), 2016 y\u0131l\u0131 Aral\u0131k ay\u0131 ile ilgili olarak verdi\u011fi ayl\u0131k prim ve hizmet belgelerinde 30 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131n\u0131 bildirmi\u015ftir. Bu i\u015fveren, mevcut i\u015f\u00e7isine ilaveten 2017 y\u0131l\u0131n\u0131n Ocak ay\u0131nda 5 i\u015f\u00e7i, 1 Mart 2017 tarihinde de 10 i\u015f\u00e7i istihdam etmi\u015ftir.<\/p>\n

Buna g\u00f6re i\u015fveren (A), Ocak ay\u0131nda istihdam etti\u011fi ilave 5 i\u015f\u00e7iden dolay\u0131 te\u015fvikten yararlanamayacak, ancak Mart ay\u0131nda ilave istihdam etti\u011fi ve Tebli\u011fin 4 \u00fcnc\u00fc maddesindeki \u015fartlar\u0131 ta\u015f\u0131yan 10 i\u015f\u00e7i i\u00e7in te\u015fvikten yararlanabilecektir.<\/p>\n

(4) Te\u015fvikten yararlan\u0131lmaya ba\u015flanmas\u0131ndan sonra, gerek eski \u00e7al\u0131\u015fanlar\u0131n gerekse de ilave istihdam edilenlerin 1\/1\/2018 tarihinden \u00f6nce i\u015ften \u00e7\u0131kar\u0131lmas\u0131 nedeniyle, 2016 y\u0131l\u0131 Aral\u0131k ay\u0131ndaki toplam istihdam edilen sigortal\u0131 say\u0131s\u0131n\u0131n \u00fczerinde kal\u0131nmak ko\u015fuluyla, bir azalma meydana gelirse terkin edilecek vergi tutar\u0131n\u0131n tespitinde, ilave istihdam amac\u0131yla i\u015fe al\u0131nanlardan kalan sigortal\u0131lar dikkate al\u0131n\u0131r. Bu durumda, sigortal\u0131lardan hangisi i\u00e7in te\u015fvikten yararlan\u0131laca\u011f\u0131 i\u015fveren taraf\u0131ndan serbest\u00e7e belirlenir.<\/p>\n

\u00d6rnek 2:<\/strong>\u00a0\u0130\u015fveren (B), 2016 y\u0131l\u0131 Aral\u0131k ay\u0131 ile ilgili olarak verdi\u011fi ayl\u0131k prim ve hizmet belgelerinde 40 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131n\u0131 bildirmi\u015ftir. Bu i\u015fveren, Tebli\u011fin 4 \u00fcnc\u00fc maddesindeki ilave istihdama ili\u015fkin \u015fartlar\u0131 ta\u015f\u0131yan 1\/3\/2017 tarihinde 10, 1\/4\/2017 tarihinde de 5 ilave i\u015f\u00e7i istihdam etmi\u015f ve bu i\u015f\u00e7iler i\u00e7in te\u015fvikten yararlanmaya ba\u015flam\u0131\u015ft\u0131r.<\/p>\n

\u0130\u015fveren (B), 2017 Haziran ay\u0131nda te\u015fvik kapsam\u0131nda olmayan 10 i\u015f\u00e7isini i\u015ften \u00e7\u0131karm\u0131\u015ft\u0131r. Bu durumda i\u015fveren (B), ilave istihdam etmi\u015f oldu\u011fu 15 i\u015f\u00e7isi olmas\u0131na ra\u011fmen bu i\u015f\u00e7ilerin tamam\u0131 i\u00e7in de\u011fil, 2016 y\u0131l\u0131 Aral\u0131k ay\u0131na ait istihdam say\u0131s\u0131 olan 40\u2019\u0131n \u00fczerinde kalan 5 i\u015f\u00e7i i\u00e7in te\u015fvikten yararlanmaya devam eder ve bu i\u015f\u00e7ilerin hangisi i\u00e7in te\u015fvikten yararlanaca\u011f\u0131n\u0131 ise serbest\u00e7e belirler.<\/p>\n

\u00d6rnek 3:<\/strong>\u00a0\u0130\u015fveren (C), 2016 y\u0131l\u0131 Aral\u0131k ay\u0131 ile ilgili olarak verdi\u011fi ayl\u0131k prim ve hizmet belgelerinde 20 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131n\u0131 bildirmi\u015ftir. Bu i\u015fveren, 1\/4\/2017 tarihinde Tebli\u011fin 4 \u00fcnc\u00fc maddesindeki ilave istihdama ili\u015fkin \u015fartlar\u0131 sa\u011flayan 10 i\u015f\u00e7i istihdam etmi\u015f olup bu i\u015f\u00e7iler i\u00e7in te\u015fvikten yararlanmaya ba\u015flam\u0131\u015ft\u0131r.<\/p>\n

\u0130\u015fveren (C) 15\/8\/2017 tarihinde 12 i\u015f\u00e7isini i\u015ften \u00e7\u0131karm\u0131\u015ft\u0131r. Bu durumda i\u015fveren (C)\u2019nin \u00e7al\u0131\u015fan say\u0131s\u0131, 2016 y\u0131l\u0131 Aral\u0131k ay\u0131 ile ilgili olarak verdi\u011fi ayl\u0131k prim ve hizmet belgelerinde bildirdi\u011fi 20 i\u015f\u00e7inin alt\u0131na d\u00fc\u015ft\u00fc\u011f\u00fcnden, 15\/8\/2017 tarihinden itibaren gelir vergisi stopaj\u0131 te\u015fvikinden yararlanamaz.<\/p>\n

(5) \u00dc\u00e7 ayl\u0131k d\u00f6nemler halinde verilen muhtasar beyannamelerde, ilave istihdam ile ilgili \u015fartlar\u0131n varl\u0131\u011f\u0131 her bir ay i\u00e7in ayr\u0131 ayr\u0131 de\u011ferlendirilerek terkin edilecek tutar belirlenecektir.<\/p>\n

\u00d6rnek 4:<\/strong>\u00a0\u00dc\u00e7 ayda bir muhtasar beyanname veren i\u015fveren (D), 2016 y\u0131l\u0131 Aral\u0131k ay\u0131 ile ilgili olarak verdi\u011fi ayl\u0131k prim ve hizmet belgelerinde 4 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131n\u0131 bildirmi\u015ftir. \u0130\u015fveren 12\/1\/2017 tarihinde 2, 15\/2\/2017 tarihinde 1, 1\/3\/2017 tarihinde ise 1 ilave i\u015f\u00e7i istihdam etmi\u015ftir.<\/p>\n

\u0130\u015fveren (D), 2017\/Nisan ay\u0131nda verece\u011fi muhtasar beyannamesinde, Tebli\u011fin 4 \u00fcnc\u00fc maddesindeki ilave istihdama ili\u015fkin \u015fartlar\u0131n sa\u011flanmas\u0131 kayd\u0131yla \u015eubat ve Mart aylar\u0131nda ald\u0131\u011f\u0131 i\u015f\u00e7iler i\u00e7in bu i\u015f\u00e7ilerin \u00e7al\u0131\u015ft\u0131\u011f\u0131 g\u00fcn say\u0131s\u0131 dikkate al\u0131narak te\u015fvikten yararlan\u0131r. Ocak ay\u0131nda istihdam etti\u011fi i\u015f\u00e7ilerden dolay\u0131 ise te\u015fvikten yararlanamaz.<\/p>\n

(6) Birden fazla i\u015fyerinde faaliyette bulunan ve her bir i\u015fyeri i\u00e7in ayr\u0131 ayr\u0131 ayl\u0131k prim ve hizmet belgesi veren i\u015fverenler, ilave istihdamdan dolay\u0131 gelir vergisi stopaj\u0131 te\u015fvikine ili\u015fkin \u015fartlar\u0131 her i\u015fyeri i\u00e7in ayr\u0131 ayr\u0131 dikkate alacakt\u0131r. \u0130\u015fverenin birden fazla i\u015fyerindeki \u00e7al\u0131\u015fanlar\u0131na yapt\u0131\u011f\u0131 \u00fccret \u00f6demeleri ile ilgili tek muhtasar beyanname vermesinin bir \u00f6nemi bulunmamaktad\u0131r.<\/p>\n

(7) 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 81 inci maddesi kapsam\u0131nda, ferdi i\u015fletmelerin sermaye \u015firketlerine devir olunmas\u0131, kollektif ve adi komandit \u015firketin sermaye \u015firketine d\u00f6n\u00fc\u015fmesi hali ile 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 19 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda ger\u00e7ekle\u015ftirilen devir i\u015flemlerinde i\u015fverenler, bu i\u015flemler \u00f6ncesinde ilave istihdam kapsam\u0131nda olan i\u015f\u00e7iler i\u00e7in te\u015fvikten faydalanmaya devam ederler.<\/p>\n

(8) \u0130lave istihdam te\u015fvikinden faydalanan i\u015fverenin \u00f6l\u00fcm\u00fc halinde, ayn\u0131 i\u015fe devam eden miras\u00e7\u0131lar\u0131n \u015fartlar\u0131 ta\u015f\u0131mak kayd\u0131yla te\u015fvikten faydalanmalar\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

Uygulaman\u0131n ba\u015flama ve sona erme tarihleri<\/strong><\/p>\n

MADDE 6 \u2013<\/strong>\u00a0(1) Gelir vergisi stopaj\u0131 te\u015fvikini d\u00fczenleyen 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 18 inci maddesiyle, 1\/2\/2017 tarihinden itibaren i\u015fe al\u0131nm\u0131\u015f sigortal\u0131lar kapsama al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

(2) Gelir vergisi stopaj\u0131 te\u015fviki 31\/12\/2017 tarihine kadar uygulanacakt\u0131r. Dolay\u0131s\u0131yla en son uygulama, 2017 y\u0131l\u0131n\u0131n Aral\u0131k ay\u0131 \u00fccretleri \u00fczerinden hesaplanan gelir vergisi i\u00e7in ge\u00e7erli olup 2018 y\u0131l\u0131 vergilendirme d\u00f6nemlerinde ise s\u00f6z konusu te\u015fvikten yararlan\u0131lamayacakt\u0131r.<\/p>\n

Uygulaman\u0131n esaslar\u0131<\/strong><\/p>\n

MADDE 7 \u2013<\/strong>\u00a0(1) 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 18 inci maddesi kapsam\u0131nda gelir vergisi stopaj\u0131 te\u015fviki uygulanan \u00fccretlerin vergilendirilmesinde, \u00f6ncelikle asgari ge\u00e7im indirimi dikkate al\u0131n\u0131r.<\/p>\n

(2) \u0130lave istihdam edilenlerle ilgili asgari ge\u00e7im indirimi, 4\/12\/2007 tarihli ve 26720 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No:265)\u2019nde belirtilen usul ve esaslara g\u00f6re hesaplanacakt\u0131r.<\/p>\n

(3) 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 18 inci maddesi kapsam\u0131nda muhtasar beyanname \u00fczerinden terkin edilecek tutar; te\u015fvikten yararlan\u0131lan sigortal\u0131 baz\u0131nda 2017 y\u0131l\u0131nda uygulanan asgari \u00fccretin ayl\u0131k br\u00fct tutar\u0131n\u0131n \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131na isabet eden k\u0131sm\u0131 \u00fczerinden hesaplanan gelir vergisinden asgari ge\u00e7im indiriminin mahsup edilmesi sonucu kalan tutar\u0131 ge\u00e7emez.<\/p>\n

(4) S\u00f6z konusu ge\u00e7ici 18 inci maddede yer alan gelir vergisi stopaj\u0131 te\u015fvikinden yararlanmak isteyen i\u015fverenlerin Tebli\u011fin ekinde yer alan \u201c\u0130stihdam\u0131n Te\u015fvikine \u0130li\u015fkin Bildirim\u201di (EK:1) doldurmalar\u0131 ve muhtasar beyanname ekinde vermeleri zorunludur. Bildirimin Tablo-1 b\u00f6l\u00fcm\u00fcn\u00fcn (XIV) numaral\u0131 s\u00fctununun toplam sat\u0131r\u0131nda yer alan tutar, Tablo-2\u2019nin (j) s\u00fctununa aktar\u0131lacakt\u0131r.<\/p>\n

(5) \u0130\u015fverenler, bildirimin Tablo-2\u2019nin (j) s\u00fctununda yer alan terkin edilebilecek vergi tutar\u0131n\u0131 verecekleri muhtasar beyannamenin Tablo-1 “Matrah ve Vergi Bildirimi” b\u00f6l\u00fcm\u00fcn\u00fcn (20\/e) No.lu sat\u0131r\u0131nda (4447 say\u0131l\u0131 Kanunun ge\u00e7ici 18 inci maddesi kapsam\u0131nda terkin edilecek tutar) g\u00f6stereceklerdir. Bu tutar, ayn\u0131 beyannamenin (19\/b) No.lu sat\u0131rda g\u00f6sterilen gelir vergisi kesintisi toplam\u0131ndan indirilerek terkin i\u015flemi ger\u00e7ekle\u015ftirilmi\u015f olacakt\u0131r.<\/p>\n

(6) Terkin i\u015flemi sonras\u0131nda kalan gelir vergisi tutar\u0131, muhtasar beyannamenin (21) No.lu \u201cTerkin Sonras\u0131 Kalan Gelir Vergisi Tutar\u0131\u201d sat\u0131r\u0131nda g\u00f6sterilecektir. Bu tutar tahakkuka esas al\u0131nacak ve beyannamenin Tablo-2 \u201cTahakkuka Esas \u0130cmal Cetveli\u201d b\u00f6l\u00fcm\u00fcn\u00fcn (2) No.lu \u201cTahakkuk eden\u201d sat\u0131r\u0131na aktar\u0131lacakt\u0131r.<\/p>\n

(7) S\u00f6z konusu ge\u00e7ici 18 inci madde kapsam\u0131nda terkine konu edilen tutar, muhtasar beyannamenin (20\/e) No.lu sat\u0131r\u0131nda g\u00f6sterilmi\u015f oldu\u011fundan, vergi dairesince ayr\u0131ca bir terkin i\u015flemi yap\u0131lmayacakt\u0131r.<\/p>\n

\u00d6rnek 5:<\/strong>\u00a0\u0130\u015fveren (E), 2016 y\u0131l\u0131 Aral\u0131k ay\u0131 i\u00e7in vermi\u015f oldu\u011fu ayl\u0131k prim ve hizmet belgesinde 5 i\u015f\u00e7i istihdam etti\u011fini bildirmi\u015ftir. \u0130\u015fveren, 1\/4\/2017 tarihinden itibaren i\u015fletmesinde \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 i\u015f\u00e7i say\u0131s\u0131n\u0131 Tebli\u011fin 4 \u00fcnc\u00fc maddesindeki ilave istihdama ili\u015fkin \u015fartlar\u0131 ta\u015f\u0131yan 1 ilave i\u015f\u00e7i ile 6\u2019ya \u00e7\u0131karm\u0131\u015ft\u0131r. \u0130lave istihdam edilen i\u015f\u00e7i bekar olup asgari \u00fccret almaktad\u0131r.<\/p>\n

Bu i\u015fverenin te\u015fvikten faydalanaca\u011f\u0131 tutar a\u015fa\u011f\u0131daki \u015fekilde hesaplanm\u0131\u015ft\u0131r.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n
Ayl\u0131k Br\u00fct \u00dccret<\/td>\n\n

1.777,50 TL.<\/p>\n<\/td>\n<\/tr>\n

Vergi Matrah\u0131 [1.777,50-(1.777,50X%15=)]<\/td>\n\n

1.510,87 TL.<\/p>\n<\/td>\n<\/tr>\n

2017 Y\u0131l\u0131 Nisan Ay\u0131 Asgari \u00dccret \u00dczerinden Hesaplanan Vergi<\/td>\n\n

226,63TL.<\/p>\n<\/td>\n<\/tr>\n

Asgari Ge\u00e7im \u0130ndirimi<\/td>\n\n

133,31TL.<\/p>\n<\/td>\n<\/tr>\n

4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 18 inci Maddesi Kapsam\u0131nda Terkin Edilecek Tutar (226,63-133,31=)<\/td>\n\n

\u00a0\u00a0\u00a0\u00a0\u00a093,32TL.<\/p>\n<\/td>\n<\/tr>\n

Bu i\u015f\u00e7i \u0130\u00e7in Vergi Dairesine \u00d6denecek Tutar [226,63-(133,31+93,32=)]<\/td>\n\n

0 TL.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/div>\n

\n

\u00d6rnek 6:<\/strong>\u00a0\u0130\u015fveren (H), 2016 y\u0131l\u0131 Aral\u0131k ay\u0131 i\u00e7in vermi\u015f oldu\u011fu\u00a0\u00a0ayl\u0131k prim ve hizmet belgesinde 10 i\u015f\u00e7i istihdam etti\u011fini bildirmi\u015ftir. \u0130\u015fveren (H), 1\/3\/2017 tarihinden itibaren i\u015fletmesinde \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 i\u015f\u00e7i say\u0131s\u0131n\u0131 Tebli\u011fin 4 \u00fcnc\u00fc maddesindeki ilave istihdama ili\u015fkin \u015fartlar\u0131 ta\u015f\u0131yan 1 ilave i\u015f\u00e7i ile 11\u2019e \u00e7\u0131karm\u0131\u015ft\u0131r. \u0130lave istihdam edilen i\u015f\u00e7i evli bir \u00e7ocuklu olup e\u015fi \u00e7al\u0131\u015fmamakta ve br\u00fct \u00fccreti 5.000 TL\u2019dir.<\/p>\n

Bu i\u015fverenin te\u015fvikten faydalanaca\u011f\u0131 tutar a\u015fa\u011f\u0131daki \u015fekilde hesaplanm\u0131\u015ft\u0131r.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
Ayl\u0131k Br\u00fct \u00dccret<\/td>\n\u00a05.000,00 TL.<\/td>\n<\/tr>\n
Vergi Matrah\u0131 [5.000-(5.000x%15=)]<\/td>\n\u00a04.250,00 TL<\/td>\n<\/tr>\n
2017 Y\u0131l\u0131\u00a0\u00a0Mart Ay\u0131 \u00dccreti \u00dczerinden Hesaplanan Vergi<\/td>\n\u00a0\u00a0\u00a0\u00a0637,50 TL.<\/td>\n<\/tr>\n
2017 Y\u0131l\u0131 Mart Ay\u0131 Asgari \u00dccret \u00dczerinden Hesaplanan Vergi<\/td>\n\u00a0\u00a0\u00a0\u00a0226,63 TL.<\/td>\n<\/tr>\n
Asgari Ge\u00e7im \u0130ndirimi<\/td>\n\u00a0\u00a0\u00a0\u00a0179,97 TL.<\/td>\n<\/tr>\n
4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 18 inci Maddesi Kapsam\u0131nda Terkin Edilecek Tutar (226,63-179,97=)<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a046,66 TL.<\/td>\n<\/tr>\n
Bu i\u015f\u00e7i \u0130\u00e7in Vergi Dairesine \u00d6denecek Tutar [637,50-(179,97+46,66=)]<\/td>\n\u00a0\u00a0\u00a0\u00a0410,87 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

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

Di\u011fer Hususlar ve Son H\u00fck\u00fcmler<\/p>\n

Di\u011fer hususlar<\/strong><\/p>\n

MADDE 8 \u2013<\/strong>\u00a0(1) Te\u015fvikten yararlanan i\u015fverenlerin sonradan yap\u0131lan tespitlerde te\u015fvikten yararlanma \u015fartlar\u0131n\u0131 haiz olmad\u0131klar\u0131n\u0131n belirlenmesi halinde tahakkuk ettirilerek terkin edilen vergi, 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu ile 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmleri \u00e7er\u00e7evesinde gerekli m\u00fceyyideler uygulanarak tahsil edilecektir.<\/p>\n

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

MADDE 9 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

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

MADDE 10 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

 <\/p>\n

Eki i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Gelir Vergisi Genel Tebli\u011fi (Seri No: 297) – 16.03.2017 16 Mart 2017 PER\u015eEMBE Resm\u00ee Gazete Say\u0131 : 30009 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: 297)   B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7, Kapsam ve Yasal D\u00fczenleme Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fde, 9\/2\/2017 tarihli ve 29974 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan […]<\/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-3487","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\/3487"}],"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=3487"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3487\/revisions"}],"predecessor-version":[{"id":3488,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3487\/revisions\/3488"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}