Bu Tebli\u011fin amac\u0131, 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131ndaki \u00fccretlerde 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 103 \u00fcnc\u00fc maddesinde yaz\u0131l\u0131 tarife nedeniyle net \u00fccretlerin 1.404,06 TL\u2019nin alt\u0131na d\u00fc\u015fmesi sonucu sadece 1.404,06 TL ile bunun alt\u0131na d\u00fc\u015fen tutar aras\u0131ndaki fark\u0131n ilave asgari ge\u00e7im indirimi yoluyla telafisine y\u00f6nelik olarak 5\/12\/2017 tarihli ve 30261 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 28\/11\/2017 tarihli ve 7061 say\u0131l\u0131 Kanunla 193 say\u0131l\u0131 Kanuna eklenen ge\u00e7ici 87 nci maddenin uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131d\u0131r.<\/p>\n
| 6 Aral\u0131k 2017 \u00c7AR\u015eAMBA<\/td>\n | Resm\u00ee Gazete<\/strong><\/td>\n| Say\u0131 : 30262<\/td>\n<\/tr>\n | TEBL\u0130\u011e<\/strong><\/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: 299)<\/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> (1) Bu Tebli\u011fin amac\u0131, 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131ndaki \u00fccretlerde 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 103 \u00fcnc\u00fc maddesinde yaz\u0131l\u0131 tarife nedeniyle net \u00fccretlerin 1.404,06 TL\u2019nin alt\u0131na d\u00fc\u015fmesi sonucu sadece 1.404,06 TL ile bunun alt\u0131na d\u00fc\u015fen tutar aras\u0131ndaki fark\u0131n ilave asgari ge\u00e7im indirimi yoluyla telafisine y\u00f6nelik olarak 5\/12\/2017 tarihli ve 30261 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 28\/11\/2017 tarihli ve 7061 say\u0131l\u0131 Kanunla 193 say\u0131l\u0131 Kanuna eklenen ge\u00e7ici 87 nci maddenin uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131d\u0131r.<\/p>\n Yasal d\u00fczenlemeler<\/strong><\/p>\n MADDE 2 \u2013<\/strong> (1) 7061 say\u0131l\u0131 Kanunla 193 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ge\u00e7ici 87 nci madde eklenmi\u015ftir.<\/p>\n \u201cGE\u00c7\u0130C\u0130 MADDE 87 \u2013 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin net \u00fccretleri bu Kanunun 103 \u00fcnc\u00fc maddesinde yaz\u0131l\u0131 tarife nedeniyle 32 nci maddedeki esaslara g\u00f6re sadece kendisi i\u00e7in asgari ge\u00e7im indirimi hesaplanan asgari \u00fccretlilere 2017 y\u0131l\u0131 Ocak ay\u0131na ili\u015fkin \u00f6denen net \u00fccretin alt\u0131nda kalanlara, bu tutar ile 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin olarak ayl\u0131k hesaplanan net \u00fccreti aras\u0131ndaki fark tutar, \u00fccretlinin asgari ge\u00e7im indirimine ayr\u0131ca ilave edilir. Bu f\u0131krada ge\u00e7en net \u00fccret, yasal kesintiler sonras\u0131 \u00fccret tutar\u0131na asgari ge\u00e7im indiriminin ilavesi sonucu olu\u015fan \u00fccreti ifade eder.<\/p>\n Bu Kanunun bu maddeye ayk\u0131r\u0131 olan h\u00fck\u00fcmleri 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131 i\u00e7in uygulanmaz.<\/p>\n Bu maddenin yay\u0131mland\u0131\u011f\u0131 tarih itibar\u0131yla birinci f\u0131krada yer alan d\u00f6nemlere ili\u015fkin olarak verilmi\u015f olan muhtasar beyannamelerde beyan edilen ve birinci f\u0131kra h\u00fckm\u00fc kapsam\u0131nda ilave asgari ge\u00e7im indirimi uygulanamamas\u0131 nedeniyle \u00e7al\u0131\u015fanlarca fazla \u00f6denen vergiler, bunlara iade edilmek \u00fczere, vergi sorumlular\u0131nca bu maddenin yay\u0131m\u0131 tarihinden sonra verilecek muhtasar beyannameler \u00fczerinde hesaplanan vergiden mahsup edilmek suretiyle reddolunur.<\/p>\n Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar ile mahsup \u015feklini ve d\u00f6nemini belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/p>\n (2) 193 say\u0131l\u0131 Kanunun 32 nci maddesi a\u015fa\u011f\u0131daki gibidir:<\/p>\n \u201cAsgar\u00ee ge\u00e7im indirimi<\/strong><\/p>\n Madde 32 \u2013 <\/strong>\u00dccretin ger\u00e7ek us\u00fblde vergilendirilmesinde asgar\u00ee ge\u00e7im indirimi uygulan\u0131r.<\/p>\n Asgar\u00ee ge\u00e7im indirimi; \u00fccretin elde edildi\u011fi takvim y\u0131l\u0131 ba\u015f\u0131nda ge\u00e7erli olan ve sanayi kesiminde \u00e7al\u0131\u015fan 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in uygulanan asgar\u00ee \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131n; m\u00fckellefin kendisi i\u00e7in % 50\u2019si, \u00e7al\u0131\u015fmayan ve herhangi bir geliri olmayan e\u015fi i\u00e7in % 10\u2019u, \u00e7ocuklar\u0131n her biri i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere; ilk iki \u00e7ocuk i\u00e7in % 7,5, \u00fc\u00e7\u00fcnc\u00fc \u00e7ocuk i\u00e7in % 10, di\u011fer \u00e7ocuklar i\u00e7in % 5\u2019idir. Gelirin k\u0131sm\u00ee d\u00f6neme ait olmas\u0131 halinde, ay kesirleri tam ay say\u0131lmak suretiyle bu s\u00fcreye isabet eden indirim tutarlar\u0131 esas al\u0131n\u0131r. Asgar\u00ee ge\u00e7im indirimi, bu f\u0131kraya g\u00f6re belirlenen tutar ile 103 \u00fcnc\u00fc maddedeki gelir vergisi tarifesinin birinci gelir dilimine uygulanan oran\u0131n \u00e7arp\u0131lmas\u0131yla bulunan tutar\u0131n, hesaplanan vergiden mahsup edilmesi suretiyle uygulan\u0131r. Mahsup edilecek k\u0131sm\u0131n fazla olmas\u0131 halinde iade yap\u0131lmaz.<\/p>\n \u0130ndirimin uygulamas\u0131nda \u201c\u00e7ocuk\u201d tabiri, m\u00fckellefle birlikte oturan veya m\u00fckellef taraf\u0131ndan bak\u0131lan (nafaka verilenler, evlat edinilenler ile ana veya babas\u0131n\u0131 kaybetmi\u015f torunlardan m\u00fckellefle birlikte oturanlar d\u00e2hil) 18 ya\u015f\u0131n\u0131 veya tahsilde olup 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f \u00e7ocuklar\u0131, \u201ce\u015f\u201d tabiri ise, aralar\u0131nda yasal evlilik ba\u011f\u0131 bulunan ki\u015fileri ifade eder.<\/p>\n \u0130ndirim tutar\u0131n\u0131n tespitinde m\u00fckellefin, gelirin elde edildi\u011fi tarihteki meden\u00ee hali ve aile durumu esas al\u0131n\u0131r. \u0130ndirim, yukar\u0131daki oranlara g\u00f6re hesaplanan tutarlar\u0131 a\u015fmamak kayd\u0131yla, \u00fccret geliri elde eden aile fertlerinden her biri i\u00e7in ayr\u0131 ayr\u0131, \u00e7ocuklar i\u00e7in e\u015flerden yaln\u0131zca birisinin gelirine uygulan\u0131r. Bo\u015fananlar i\u00e7in indirim tutar\u0131n\u0131n hesab\u0131nda, nafakas\u0131n\u0131 sa\u011flad\u0131klar\u0131 \u00e7ocuk say\u0131s\u0131 dikkate al\u0131n\u0131r.<\/p>\n \u00dccretlerin vergilendirilmesinde asgari ge\u00e7im indirimi uyguland\u0131ktan sonra, varsa te\u015fvik ama\u00e7l\u0131 di\u011fer indirim ve istisnalar dikkate al\u0131n\u0131r.<\/p>\n Bakanlar Kurulu, indirim konusu yap\u0131lacak toplam tutar\u0131n asgar\u00ee \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131 a\u015fmamas\u0131 \u015fart\u0131yla ikinci f\u0131krada belirtilen asgar\u00ee ge\u00e7im indirimi oranlar\u0131n\u0131 art\u0131rmaya veya kanun\u00ee oran\u0131na kadar indirmeye yetkilidir.<\/p>\n Asgar\u00ee ge\u00e7im indiriminin uygulama d\u00f6nemleri ve mahsup \u015fekli ile di\u011fer hususlara ili\u015fkin us\u00fbl ve esaslar Maliye Bakanl\u0131\u011f\u0131nca belirlenir.\u201d<\/p>\n (3) 4\/12\/2007 tarihli ve 26720 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No: 265)\u2019nde asgari ge\u00e7im indirimi uygulamas\u0131na ili\u015fkin usul ve esaslar a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n \u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n Uygulama Esaslar\u0131<\/p>\n Uygulamadan faydalanacaklar<\/strong><\/p>\n MADDE 3 \u2013 <\/strong>(1) 2017 y\u0131l\u0131n\u0131n Ocak ay\u0131ndan itibaren bek\u00e2r ve \u00e7ocuksuz olan asgari \u00fccretlilere 1.404,06 TL net \u00fccret \u00f6denmeye ba\u015flanm\u0131\u015ft\u0131r.<\/p>\n (2) 2017 y\u0131l\u0131nda asgari \u00fccret tutar\u0131nda yap\u0131lan art\u0131\u015f nedeniyle 1.777,50 TL br\u00fct asgari \u00fccret geliri elde edenler ile 1.889,84 TL\u2019ye kadar br\u00fct \u00fccret geliri olan hizmet erbab\u0131n\u0131n da elde etti\u011fi \u00fccret gelirleri \u00fczerinden \u00f6demesi gereken gelir vergisi, 2017 y\u0131l\u0131n\u0131n Eyl\u00fcl ay\u0131ndan itibaren 193 say\u0131l\u0131 Kanunun 103 \u00fcnc\u00fc maddesinde yer alan vergi tarifesinin ikinci dilimi de dikkate al\u0131narak hesaplanmaktad\u0131r. Bu nedenle, s\u00f6z konusu \u00fccretlilerden bir k\u0131sm\u0131n\u0131n eline ge\u00e7en net \u00fccret tutar\u0131 Eyl\u00fcl 2017 ay\u0131ndan itibaren 1.404,06 TL\u2019nin alt\u0131na d\u00fc\u015fmektedir.<\/p>\n (3) 7061 say\u0131l\u0131 Kanunla 193 say\u0131l\u0131 Kanuna eklenen ge\u00e7ici 87 nci maddede d\u00fczenlenen ilave asgari ge\u00e7im indirimi uygulamas\u0131ndan, 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin net \u00fccretleri 193 say\u0131l\u0131 Kanunun 103 \u00fcnc\u00fc maddesinde yaz\u0131l\u0131 tarife nedeniyle 1.404,06 TL\u2019nin alt\u0131na d\u00fc\u015fen hizmet erbab\u0131 yararlanacakt\u0131r.<\/p>\n (4) Gelir vergisi tarifesi nedeniyle \u00fccretlerinde d\u00fc\u015f\u00fc\u015f olsa dahi net \u00fccretleri 1.404,06 TL\u2019nin alt\u0131na d\u00fc\u015fmeyenler bu uygulamadan yararlanamayacaklard\u0131r.<\/p>\n (5) Hizmet erbab\u0131n\u0131n, \u00fccret ald\u0131\u011f\u0131 d\u00f6nemde i\u015fe ba\u015flamas\u0131 veya i\u015ften ayr\u0131lmas\u0131, \u00fccretsiz izin ve benzeri nedenlerle net \u00fccretinin 1.404,06 TL\u2019nin alt\u0131na d\u00fc\u015fmesi durumunda ilave asgari ge\u00e7im indirimi uygulanmayacakt\u0131r.<\/p>\n (6) Bu Tebli\u011fin uygulamas\u0131nda net \u00fccret, yasal kesintiler sonras\u0131 \u00fccret tutar\u0131na asgari ge\u00e7im indiriminin ilavesi sonucu olu\u015fan \u00fccreti ifade etmektedir.<\/p>\n Uygulama esaslar\u0131<\/strong><\/p>\n MADDE 4 \u2013 <\/strong>(1) 193 say\u0131l\u0131 Kanunun 103 \u00fcnc\u00fc maddesinde yaz\u0131l\u0131 tarife nedeniyle 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin net \u00fccretleri 1.404,06 TL\u2019nin alt\u0131na d\u00fc\u015fen hizmet erbab\u0131n\u0131n \u00fccretleri ilave asgari ge\u00e7im indirimi ile 1.404,06 TL\u2019ye tamamlanacakt\u0131r.<\/p>\n (2) 193 say\u0131l\u0131 Kanunun 32 nci maddesinde yer alan esaslara g\u00f6re sadece kendisi i\u00e7in asgari ge\u00e7im indirimi hesaplanan asgari \u00fccretlilere 2017 y\u0131l\u0131 Ocak ay\u0131na ili\u015fkin \u00f6denen net \u00fccret 1.404,06 TL\u2019dir. \u00d6denen 1.404,06 TL ile 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin olarak ayl\u0131k hesaplanan net \u00fccret aras\u0131ndaki fark tutar, Gelir Vergisi Genel Tebli\u011fi (Seri No: 265)\u2019nde belirtilen esaslara g\u00f6re d\u00fczenlenen \u201cAsgari Ge\u00e7im \u0130ndirimi Bordrosu\u201dnda hesaplanan asgari ge\u00e7im indirimine ayr\u0131ca ilave edilecektir.<\/p>\n (3) Asgari ge\u00e7im indirimi bordrosunda yer alan ilave tutar dahil toplam asgari ge\u00e7im indirimi tutar\u0131, \u00fccret \u00f6demesinin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme ili\u015fkin \u00fccret bordrosunun \u201cAsgari Ge\u00e7im \u0130ndirimi\u201d sat\u0131r\u0131na aktar\u0131lacakt\u0131r.<\/p>\n (4) \u0130kinci f\u0131krada belirtilen esaslara g\u00f6re, 2017 y\u0131l\u0131 Eyl\u00fcl ve Ekim aylar\u0131 i\u00e7in hesaplanan ve ilave asgari ge\u00e7im indiriminden faydalan\u0131lmam\u0131\u015f olan fark tutarlar, \u00fccretlinin Kas\u0131m ay\u0131na ait Asgari Ge\u00e7im \u0130ndirimi Bordrosunda yer alan asgari ge\u00e7im indirimine eklenmek suretiyle mahsup edilecektir. Bu suretle mahsup edilemeyen bir tutar\u0131n kalmas\u0131 halinde kalan bu tutar, daha sonraki aylarda verilecek muhtasar beyannameler \u00fczerinde yukar\u0131da a\u00e7\u0131klanan esaslar \u00e7er\u00e7evesinde mahsup edilecek olup s\u00f6z konusu d\u00f6nemlere ait muhtasar beyannameler i\u00e7in bu nedenle d\u00fczeltme yap\u0131lmayacakt\u0131r.<\/p>\n (5) \u0130lave asgari ge\u00e7im indirimi tutar\u0131n\u0131n mahsup i\u015fleminin yap\u0131labilmesi i\u00e7in, s\u00f6z konusu tutarlar\u0131n \u00fccretlilere \u00f6denmi\u015f olmas\u0131 gerekmektedir.<\/p>\n (6) Asgari ge\u00e7im indiriminin toplam\u0131, \u00fccretlinin o aydaki \u00fccretinden kesilen gelir vergisinden fazla olamayacakt\u0131r.<\/p>\n (7) Asgari ge\u00e7im indiriminin hesaplanmas\u0131 ve uygulanmas\u0131na ili\u015fkin olarak bu Tebli\u011fde yer almayan hususlar hakk\u0131nda Gelir Vergisi Genel Tebli\u011fi (Seri No: 265)\u2019nde yer alan a\u00e7\u0131klamalar dikkate al\u0131nacakt\u0131r.<\/p>\n \u00d6RNEK 1:<\/strong> Bek\u00e2r ve \u00e7ocuksuz olan hizmet erbab\u0131 Bay (A)\u2019n\u0131n 2017 y\u0131l\u0131 Ocak ay\u0131nda asgari ge\u00e7im indirimi d\u00e2hil net \u00fccreti 1.404,06 TL\u2019dir.<\/p>\n 193 say\u0131l\u0131 Kanunun 103 \u00fcnc\u00fc maddesinde yer alan vergi tarifesi nedeniyle Bay (A)\u2019n\u0131n, 2017 y\u0131l\u0131 Eyl\u00fcl ay\u0131 net \u00fccreti 1.374,17 TL\u2019ye, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131 net \u00fccreti ise 1.328,52 TL\u2019ye d\u00fc\u015fmektedir.<\/p>\n Bay (A)\u2019n\u0131n i\u015fvereni (T) A.\u015e. 2017 y\u0131l\u0131 Eyl\u00fcl ve Ekim aylar\u0131na ili\u015fkin muhtasar beyannamelerini kanuni s\u00fcresinde vermi\u015ftir. Dolay\u0131s\u0131yla Bay (A) i\u00e7in Eyl\u00fcl ve Ekim aylar\u0131nda ilave asgari ge\u00e7im indirimi uygulanamam\u0131\u015ft\u0131r.<\/p>\n Bu durumda, i\u015fveren (T) A.\u015e. Bay (A)\u2019n\u0131n; Eyl\u00fcl ay\u0131 i\u00e7in hesaplanan 29,89 TL, Ekim ay\u0131 i\u00e7in hesaplanan 75,54 TL ilave asgari ge\u00e7im indirimi tutar\u0131 toplam\u0131 olan (29,89+75,54=) 105,43 TL\u2019yi, 2017 y\u0131l\u0131 Kas\u0131m ay\u0131ndaki (75,54 TL) ilave asgari ge\u00e7im indirimi ile birlikte, Kas\u0131m ay\u0131 i\u00e7in 2017 y\u0131l\u0131 Aral\u0131k ay\u0131nda verece\u011fi muhtasar beyanname \u00fczerinde mahsup edecektir.<\/p>\n Buna g\u00f6re, Bay (A)\u2019n\u0131n ilave asgari ge\u00e7im indirimi tutarlar\u0131 d\u00e2hil, Kas\u0131m ay\u0131nda yararlanaca\u011f\u0131 asgari ge\u00e7im indirimi tutar\u0131 toplam\u0131 (Eyl\u00fcl ay\u0131 i\u00e7in 29,89 TL, Ekim ay\u0131 i\u00e7in 75,54 TL, Kas\u0131m ay\u0131 i\u00e7in 75,54 TL ilave asgari ge\u00e7im indirimi ile Kas\u0131m ay\u0131 i\u00e7in normal asgari ge\u00e7im indirimi 133,31 TL) 314,28 TL dir. Ancak, bu d\u00f6nemde Bay (A) i\u00e7in hesaplanan gelir vergisi 302,17 TL oldu\u011fundan, asgari ge\u00e7im indirimi tutar\u0131 da \u00f6denmesi gereken vergiden fazla olamayaca\u011f\u0131ndan, bu hizmet erbab\u0131na asgari ge\u00e7im indirimi olarak \u00f6denecek tutar en fazla 302,17 TL olacakt\u0131r. Bay (A) ad\u0131na 2017 y\u0131l\u0131 Kas\u0131m ay\u0131 i\u00e7in hesaplanan vergi tutar\u0131n\u0131n yetersizli\u011fi nedeniyle yararlan\u0131lamayan (314,28-302,17=) 12,11 TL asgari ge\u00e7im indirimi ise daha sonraki d\u00f6nem i\u00e7in verilecek muhtasar beyannamede mahsup edilecektir.<\/p>\n B\u00f6ylece, \u00f6rne\u011fimizdeki hizmet erbab\u0131n\u0131n, 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131nda vergi tarifesinin ikinci dilimine girmesinden kaynaklanan kayb\u0131, ilave asgari ge\u00e7im indirimi yoluyla telafi edilecek ve kendisine s\u00f6z konusu aylar i\u00e7in 1.404,06 TL \u00f6denecektir.<\/p>\n \u00d6RNEK 2: <\/strong>Evli, e\u015fi \u00fccretli olarak \u00e7al\u0131\u015fan \u00e7ocuksuz Bayan (C), 1.860 TL br\u00fct \u00fccret almaktad\u0131r. Bayan (C)\u2019nin2017 y\u0131l\u0131 Ocak ay\u0131nda asgari ge\u00e7im indirimi d\u00e2hil net \u00fccreti 1.463,04 TL\u2019dir. 193 say\u0131l\u0131 Kanunun 103 \u00fcnc\u00fc maddesinde yer alan vergi tarifesi nedeniyle Eyl\u00fcl ay\u0131 net \u00fccreti 1.401,59 TL\u2019ye, Ekim ay\u0131 net \u00fccreti ise 1.383,99 TL\u2019ye d\u00fc\u015ft\u00fc\u011f\u00fcnden Eyl\u00fcl ay\u0131 i\u00e7in (1.404,06-1.401,59=) 2,47 TL, Ekim ay\u0131 i\u00e7in de (1.404,06 -1.383,99=) 20,07 TL\u2019lik fark \u00fccretlinin asgari ge\u00e7im indirimine ilave edilecek, b\u00f6ylelikle Bayan (C)\u2019nin 2017 y\u0131l\u0131 Eyl\u00fcl ve Ekim aylar\u0131 net \u00fccreti 1.404,06 TL\u2019nin alt\u0131na d\u00fc\u015fmeyecektir. Ayr\u0131ca, bu hizmet erbab\u0131na Kas\u0131m ve Aral\u0131k aylar\u0131nda da ilave asgari ge\u00e7im indirimi \u00f6denecektir.<\/p>\n \u00d6RNEK 3: <\/strong>Bay (D) asgari \u00fccretle \u00e7al\u0131\u015fmaktad\u0131r. Bay (D) evli ve 3 \u00e7ocuklu olup e\u015fi \u00e7al\u0131\u015fmamaktad\u0131r.<\/p>\n Bay (D)\u2019nin 2017 y\u0131l\u0131 Ocak ay\u0131nda asgari ge\u00e7im indirimi d\u00e2hil net \u00fccreti 1.497,38 TL\u2019dir. 193 say\u0131l\u0131 Kanunun 103 \u00fcnc\u00fc maddesinde yer alan vergi tarifesi nedeniyle, Bay (D)\u2019nin Eyl\u00fcl ay\u0131 net \u00fccreti 1.467,49 TL\u2019ye Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131 net \u00fccreti ise 1.421,84 TL\u2019ye d\u00fc\u015fmektedir.<\/p>\n Bay (D)\u2019nin, Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131 net \u00fccreti 1.404,06 TL\u2019nin alt\u0131na d\u00fc\u015fmedi\u011finden, Bay (D) ilave asgari ge\u00e7im indiriminden yararlanamayacak ve kendisine Eyl\u00fcl ay\u0131 i\u00e7in net 1.467,49 TL, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131 i\u00e7in net 1.421,84 TL \u00f6denecektir.<\/p>\n Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n MADDE 5 \u2013<\/strong> (1) Bu Tebli\u011f 1\/9\/2017 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n Y\u00fcr\u00fctme<\/strong><\/p>\n MADDE 6 \u2013 <\/strong>(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":" Bu Tebli\u011fin amac\u0131, 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131ndaki \u00fccretlerde 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 103 \u00fcnc\u00fc maddesinde yaz\u0131l\u0131 tarife nedeniyle net \u00fccretlerin 1.404,06 TL\u2019nin alt\u0131na d\u00fc\u015fmesi sonucu sadece 1.404,06 TL ile bunun alt\u0131na d\u00fc\u015fen tutar aras\u0131ndaki fark\u0131n ilave asgari ge\u00e7im indirimi yoluyla telafisine y\u00f6nelik olarak 5\/12\/2017 tarihli ve 30261 say\u0131l\u0131…<\/p>\n","protected":false},"author":1,"featured_media":143,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[5,6,7],"tags":[],"class_list":["post-815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe","category-sgk","category-vergi"],"views":497,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=815"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/815\/revisions"}],"predecessor-version":[{"id":816,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/815\/revisions\/816"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/143"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} |