{"status":true,"post":{"id":20272,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:50:02","created_at":"2019-04-28T21:00:00.000000Z","updated_at":"2022-10-24T10:50:02.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20272,"is_featured":0,"title":"Evlerde yap\u0131lan \u00fcretime vergi deste\u011fi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">7162 say\u0131l\u0131 kanunun birinci maddesi ile Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendine \u201ci\u015fyeri a\u00e7maks\u0131z\u0131n\u201d ibaresinden sonra gelmek \u00fczere \u201cveya y\u0131l i\u00e7inde ger\u00e7ekle\u015ftirilen sat\u0131\u015f tutar\u0131 ile ilgili y\u0131l i\u00e7inde ge\u00e7erli olan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131ndan fazla olmak \u00fczere internet ve benzeri elektronik ortamlar \u00fczerinden\u201d ibaresi eklenmi\u015ftir. Bu eklenti ile birlikte Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n 6 no\u2019lu bendi; gere\u011fi, evlerde kullan\u0131lan diki\u015f, nak\u0131\u015f, mutfak robotu, \u00fct\u00fc ve benzeri makina ve aletler hari\u00e7 olmak \u00fczere, muharrik kuvvet kullanmamak ve d\u0131\u015far\u0131dan i\u015f\u00e7i almamak \u015fart\u0131yla; oturduklar\u0131 evlerde imal ettikleri havlu, \u00f6rt\u00fc, \u00e7ar\u015faf, \u00e7orap, hal\u0131, kilim, dokuma mamulleri, k\u0131rp\u0131nt\u0131 deriden \u00fcretilen mamuller, \u00f6rg\u00fc, dantel, her nevi nak\u0131\u015f i\u015fleri ve turistik e\u015fya, has\u0131r, sepet, s\u00fcp\u00fcrge, paspas, f\u0131r\u00e7a, yapma \u00e7i\u00e7ek, pul, payet, boncuk i\u015fleme, t\u0131\u011f \u00f6rg\u00fc i\u015fleri, ip ve urganlar\u0131, tarhana, eri\u015fte, mant\u0131 gibi \u00fcr\u00fcnleri i\u015fyeri a\u00e7maks\u0131z\u0131n veya y\u0131l i\u00e7inde ger\u00e7ekle\u015ftirilen sat\u0131\u015f tutar\u0131 ilgili y\u0131l i\u00e7in ge\u00e7erli olan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131ndan fazla olmamak \u00fczere internet ve benzeri elektronik ortamlar \u00fczerinden satanlar esnaf muafl\u0131\u011f\u0131ndan yararlanabileceklerdir. <\/span><\/p>  <p><span class=\"large\">Bu \u00fcr\u00fcnlerin, pazar takibi suretiyle sat\u0131lmas\u0131 ile ticari, zirai veya mesleki faaliyetleri dolay\u0131s\u0131yla gelir ve kurumlar vergisi m\u00fckellefi olanlar\u0131n d\u00fczenledikleri hari\u00e7 olmak \u00fczere; d\u00fczenlenen kermes, festival, panay\u0131r ile kamu kurum ve kurulu\u015flar\u0131nca ge\u00e7ici olarak belirlenen yerlerde sat\u0131lmas\u0131 muafl\u0131ktan faydalanmaya engel de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Esnaf muafl\u0131\u011f\u0131ndan yararlananlardan yap\u0131lan al\u0131\u015flar\u0131n tamam\u0131n\u0131n gider pusulas\u0131 ile belgelendirilmesi esas olmakla birlikte, m\u00fcnhas\u0131ran internet ve benzeri elektronik ortamlar \u00fczerinden sat\u0131lan ve sat\u0131n al\u0131nan mallar i\u00e7in yap\u0131lan \u00f6demelere ili\u015fkin <\/span><br><span class=\"large\"> olmak \u00fczere, gider pusulas\u0131nda bulunmas\u0131 gereken bilgileri (imza hari\u00e7) ihtiva eden banka dekontlar\u0131 ile belgelendirilmesi de m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak \u201cHazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir idaresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 306 say\u0131l\u0131 Gelir Vergisi Genel Tebli\u011f uyar\u0131nca\u201d kendi el emekleri ile imal ettikleri \u00fcr\u00fcnleri bir i\u015f yeri a\u00e7maks\u0131z\u0131n satanlar da esnaf muafl\u0131\u011f\u0131ndan faydalanabilecektir.<\/span><\/p>  <p><span class=\"large\">Bu muafl\u0131ktan faydalanabilmesi i\u00e7in;<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130mal edilen \u00fcr\u00fcnlerin Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendi kapsam\u0131nda olmas\u0131,<\/span><\/li>   <li><span class=\"large\">Evlerde kullan\u0131lan diki\u015f, nak\u0131\u015f, mutfak robotu, \u00fct\u00fc ve benzeri makina ve aletler hari\u00e7 olmak \u00fczere, sanayi tipi veya seri \u00fcretim yapabilen makina ve aletlerin kullan\u0131lmamas\u0131,<\/span><\/li>   <li><span class=\"large\">D\u0131\u015far\u0131dan i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131r\u0131lmamas\u0131<\/span><\/li>   <li><span class=\"large\">\u00dcr\u00fcnlerin i\u015fyeri a\u00e7maks\u0131z\u0131n sat\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\">\u00dcr\u00fcnlerin, ticari, zirai veya mesleki faaliyetleri dolay\u0131s\u0131yla gelir ve kurumlar vergisi m\u00fckellefi olanlar\u0131n d\u00fczenledikleri kermes, festival ve panay\u0131rlarda sat\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\">Ticari, zirai veya mesleki kazanc\u0131 dolay\u0131s\u0131 ile ger\u00e7ek usulde gelir vergisine tabi olunmamas\u0131,<\/span><\/li>   <li><span class=\"large\">Faaliyetin gelir ve kurumlar vergisi m\u00fckelleflerine ba\u011fl\u0131l\u0131k arz edecek \u015fekilde yap\u0131lmamas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u00dcr\u00fcnlerin; ticari, zirai veya mesleki faaliyetleri dolay\u0131s\u0131yla gelir ve kurumlar vergisi m\u00fckellefi olanlar\u0131n d\u00fczenledikleri hari\u00e7 olmak \u00fczere, d\u00fczenlenen kermes, festival, panay\u0131r ile kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan belirlenen yerlerde sat\u0131lmas\u0131 m\u00fcmk\u00fcn olup s\u00f6z konusu yerlerde yap\u0131lan sat\u0131\u015flar muafl\u0131ktan faydalanmaya engel olu\u015fturmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan konuya ili\u015fkin tebli\u011fin 6\u2019nc\u0131 maddesi ile 7162 say\u0131l\u0131 kanunla yap\u0131lan d\u00fczenleme gere\u011fi 30 Ocak 2019\u2019dan itibaren Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n 6 numaral\u0131 bendi kapsam\u0131nda esnaf muafl\u0131\u011f\u0131ndan faydalananlar\u0131n evlerde imal ettikleri \u00fcr\u00fcnleri, internet ve benzeri elektronik ortamlarda da satmalar\u0131 halinde esnaf muafl\u0131\u011f\u0131ndan faydalanmalar\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Sat\u0131\u015flar\u0131n bir k\u0131sm\u0131n\u0131n internet ve benzeri elektronik ortamlar \u00fczerinden bir k\u0131sm\u0131n\u0131n muafiyet kapsam\u0131nda di\u011fer \u015fekillerde yap\u0131lmas\u0131 halinde, sat\u0131\u015f tutar\u0131n\u0131n ilgili y\u0131l i\u00e7in ge\u00e7erli olan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131 a\u015fmamas\u0131 \u015fart\u0131, sadece internet ve benzeri elektronik ortamlar \u00fczerinden yap\u0131lan sat\u0131\u015flar i\u00e7in ge\u00e7erli olup di\u011fer \u015fekillerde yap\u0131lan sat\u0131\u015flarda tutar s\u0131n\u0131rlamas\u0131 bulunmamaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"evlerde-yapilan-uretime-vergi-destegi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Evlerde yap\u0131lan \u00fcretime vergi deste\u011fi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":100,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":20371,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20272,"locale":"tr","category_id":73,"title":"Evlerde yap\u0131lan \u00fcretime vergi deste\u011fi","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">7162 say\u0131l\u0131 kanunun birinci maddesi ile Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendine \u201ci\u015fyeri a\u00e7maks\u0131z\u0131n\u201d ibaresinden sonra gelmek \u00fczere \u201cveya y\u0131l i\u00e7inde ger\u00e7ekle\u015ftirilen sat\u0131\u015f tutar\u0131 ile ilgili y\u0131l i\u00e7inde ge\u00e7erli olan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131ndan fazla olmak \u00fczere internet ve benzeri elektronik ortamlar \u00fczerinden\u201d ibaresi eklenmi\u015ftir. Bu eklenti ile birlikte Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n 6 no\u2019lu bendi; gere\u011fi, evlerde kullan\u0131lan diki\u015f, nak\u0131\u015f, mutfak robotu, \u00fct\u00fc ve benzeri makina ve aletler hari\u00e7 olmak \u00fczere, muharrik kuvvet kullanmamak ve d\u0131\u015far\u0131dan i\u015f\u00e7i almamak \u015fart\u0131yla; oturduklar\u0131 evlerde imal ettikleri havlu, \u00f6rt\u00fc, \u00e7ar\u015faf, \u00e7orap, hal\u0131, kilim, dokuma mamulleri, k\u0131rp\u0131nt\u0131 deriden \u00fcretilen mamuller, \u00f6rg\u00fc, dantel, her nevi nak\u0131\u015f i\u015fleri ve turistik e\u015fya, has\u0131r, sepet, s\u00fcp\u00fcrge, paspas, f\u0131r\u00e7a, yapma \u00e7i\u00e7ek, pul, payet, boncuk i\u015fleme, t\u0131\u011f \u00f6rg\u00fc i\u015fleri, ip ve urganlar\u0131, tarhana, eri\u015fte, mant\u0131 gibi \u00fcr\u00fcnleri i\u015fyeri a\u00e7maks\u0131z\u0131n veya y\u0131l i\u00e7inde ger\u00e7ekle\u015ftirilen sat\u0131\u015f tutar\u0131 ilgili y\u0131l i\u00e7in ge\u00e7erli olan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131ndan fazla olmamak \u00fczere internet ve benzeri elektronik ortamlar \u00fczerinden satanlar esnaf muafl\u0131\u011f\u0131ndan yararlanabileceklerdir. <\/span><\/p>  <p><span class=\"large\">Bu \u00fcr\u00fcnlerin, pazar takibi suretiyle sat\u0131lmas\u0131 ile ticari, zirai veya mesleki faaliyetleri dolay\u0131s\u0131yla gelir ve kurumlar vergisi m\u00fckellefi olanlar\u0131n d\u00fczenledikleri hari\u00e7 olmak \u00fczere; d\u00fczenlenen kermes, festival, panay\u0131r ile kamu kurum ve kurulu\u015flar\u0131nca ge\u00e7ici olarak belirlenen yerlerde sat\u0131lmas\u0131 muafl\u0131ktan faydalanmaya engel de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Esnaf muafl\u0131\u011f\u0131ndan yararlananlardan yap\u0131lan al\u0131\u015flar\u0131n tamam\u0131n\u0131n gider pusulas\u0131 ile belgelendirilmesi esas olmakla birlikte, m\u00fcnhas\u0131ran internet ve benzeri elektronik ortamlar \u00fczerinden sat\u0131lan ve sat\u0131n al\u0131nan mallar i\u00e7in yap\u0131lan \u00f6demelere ili\u015fkin <\/span><br><span class=\"large\"> olmak \u00fczere, gider pusulas\u0131nda bulunmas\u0131 gereken bilgileri (imza hari\u00e7) ihtiva eden banka dekontlar\u0131 ile belgelendirilmesi de m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak \u201cHazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir idaresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 306 say\u0131l\u0131 Gelir Vergisi Genel Tebli\u011f uyar\u0131nca\u201d kendi el emekleri ile imal ettikleri \u00fcr\u00fcnleri bir i\u015f yeri a\u00e7maks\u0131z\u0131n satanlar da esnaf muafl\u0131\u011f\u0131ndan faydalanabilecektir.<\/span><\/p>  <p><span class=\"large\">Bu muafl\u0131ktan faydalanabilmesi i\u00e7in;<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130mal edilen \u00fcr\u00fcnlerin Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendi kapsam\u0131nda olmas\u0131,<\/span><\/li>   <li><span class=\"large\">Evlerde kullan\u0131lan diki\u015f, nak\u0131\u015f, mutfak robotu, \u00fct\u00fc ve benzeri makina ve aletler hari\u00e7 olmak \u00fczere, sanayi tipi veya seri \u00fcretim yapabilen makina ve aletlerin kullan\u0131lmamas\u0131,<\/span><\/li>   <li><span class=\"large\">D\u0131\u015far\u0131dan i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131r\u0131lmamas\u0131<\/span><\/li>   <li><span class=\"large\">\u00dcr\u00fcnlerin i\u015fyeri a\u00e7maks\u0131z\u0131n sat\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\">\u00dcr\u00fcnlerin, ticari, zirai veya mesleki faaliyetleri dolay\u0131s\u0131yla gelir ve kurumlar vergisi m\u00fckellefi olanlar\u0131n d\u00fczenledikleri kermes, festival ve panay\u0131rlarda sat\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\">Ticari, zirai veya mesleki kazanc\u0131 dolay\u0131s\u0131 ile ger\u00e7ek usulde gelir vergisine tabi olunmamas\u0131,<\/span><\/li>   <li><span class=\"large\">Faaliyetin gelir ve kurumlar vergisi m\u00fckelleflerine ba\u011fl\u0131l\u0131k arz edecek \u015fekilde yap\u0131lmamas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u00dcr\u00fcnlerin; ticari, zirai veya mesleki faaliyetleri dolay\u0131s\u0131yla gelir ve kurumlar vergisi m\u00fckellefi olanlar\u0131n d\u00fczenledikleri hari\u00e7 olmak \u00fczere, d\u00fczenlenen kermes, festival, panay\u0131r ile kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan belirlenen yerlerde sat\u0131lmas\u0131 m\u00fcmk\u00fcn olup s\u00f6z konusu yerlerde yap\u0131lan sat\u0131\u015flar muafl\u0131ktan faydalanmaya engel olu\u015fturmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan konuya ili\u015fkin tebli\u011fin 6\u2019nc\u0131 maddesi ile 7162 say\u0131l\u0131 kanunla yap\u0131lan d\u00fczenleme gere\u011fi 30 Ocak 2019\u2019dan itibaren Gelir Vergisi Kanunu\u2019nun 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n 6 numaral\u0131 bendi kapsam\u0131nda esnaf muafl\u0131\u011f\u0131ndan faydalananlar\u0131n evlerde imal ettikleri \u00fcr\u00fcnleri, internet ve benzeri elektronik ortamlarda da satmalar\u0131 halinde esnaf muafl\u0131\u011f\u0131ndan faydalanmalar\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Sat\u0131\u015flar\u0131n bir k\u0131sm\u0131n\u0131n internet ve benzeri elektronik ortamlar \u00fczerinden bir k\u0131sm\u0131n\u0131n muafiyet kapsam\u0131nda di\u011fer \u015fekillerde yap\u0131lmas\u0131 halinde, sat\u0131\u015f tutar\u0131n\u0131n ilgili y\u0131l i\u00e7in ge\u00e7erli olan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131 a\u015fmamas\u0131 \u015fart\u0131, sadece internet ve benzeri elektronik ortamlar \u00fczerinden yap\u0131lan sat\u0131\u015flar i\u00e7in ge\u00e7erli olup di\u011fer \u015fekillerde yap\u0131lan sat\u0131\u015flarda tutar s\u0131n\u0131rlamas\u0131 bulunmamaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"evlerde-yapilan-uretime-vergi-destegi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Evlerde yap\u0131lan \u00fcretime vergi deste\u011fi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":100,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}