{"status":true,"post":{"id":21716,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:11:35","created_at":"2020-04-02T21:00:00.000000Z","updated_at":"2022-10-24T11:11:35.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21716,"is_featured":0,"title":"Hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelme gideri","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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 7194 say\u0131l\u0131 kanunla de\u011fi\u015ftirilen 23. maddesinin 10 numaral\u0131 bendi uyar\u0131nca \u201cHizmet erbab\u0131n\u0131n toplu olarak i\u015fyerlerine gidip gelmelerini sa\u011flamak maksad\u0131yla i\u015fverenler taraf\u0131ndan yap\u0131lan ta\u015f\u0131ma giderleri (i\u015fverenlerce ta\u015f\u0131ma hizmet verilmeyen durumlarda, \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck ula\u015f\u0131m bedelinin 12 T\u00fcrk Liras\u0131n\u0131 a\u00e7mamas\u0131\u201d ve buna ili\u015fkin \u00f6demenin toplu ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n temini \u015feklinde yap\u0131lmas\u0131 \u015fartt\u0131r.<em>(x)<\/em> <\/span><\/p>  <p><span class=\"large\">\u00d6demenin bu tutardan fazla olmas\u0131 halinde a\u015fan k\u0131s\u0131m ile hizmet erbab\u0131na ula\u015f\u0131m bedeli olarak nakden yap\u0131lan \u00f6demeler ve bu ama\u00e7la sa\u011flanan menfaatler \u00fccret olarak vergilendirilir. Bu istisnan\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu d\u00fczenleme gere\u011fi hizmet erbab\u0131n\u0131n toplu ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n temini suretiyle sa\u011flanan menfaatlere ili\u015fkin istisnadan faydalan\u0131labilmesi i\u00e7in;<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130\u015fveren taraf\u0131ndan, hizmet erbab\u0131n\u0131n toplu olarak i\u015fyerlerine gidip gelmelerini sa\u011flamak maksad\u0131yla ula\u015f\u0131m vas\u0131tas\u0131 temini veya hizmet sat\u0131n almas\u0131 suretiyle ta\u015f\u0131ma hizmeti verilmiyor olmas\u0131,<\/span><\/li>   <li><span class=\"large\">Ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n, m\u00fcnhas\u0131ran (\u00f6zellikle) hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelmesi i\u00e7in kullanaca\u011f\u0131 toplu ta\u015f\u0131ma ara\u00e7lar\u0131nda ge\u00e7erli olmas\u0131, (ula\u015f\u0131m bedeli i\u00e7in y\u00fcklenen tutar\u0131n sadece ula\u015f\u0131mda kullan\u0131labilecek \u015fekilde s\u0131n\u0131rland\u0131r\u0131ld\u0131\u011f\u0131, ba\u015fka ama\u00e7larla da kullan\u0131labilen \u00f6deme ara\u00e7lar\u0131n\u0131n kullan\u0131m\u0131 bu \u015fart\u0131n ihlali say\u0131lmaz)<\/span><\/li>   <li><span class=\"large\">Yap\u0131lan \u00f6demenin fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcnlerle s\u0131n\u0131rl\u0131 olmas\u0131,<\/span><\/li>   <li><span class=\"large\">Ula\u015f\u0131m bedelinin g\u00fcnl\u00fck belirlenen tutar\u0131 (2020 y\u0131l\u0131 i\u00e7in 12 TL) a\u015fmamas\u0131,<\/span><\/li>   <li><span class=\"large\">Toplu ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n teminine ili\u015fkin harcamalar\u0131 belgelendirmesi gerekmektedir.<\/span><\/li>  <\/ul>  <p><\/p>  <p><\/p>  <p><\/p>  <p><\/p>  <p><span class=\"large\">\u0130\u015fveren taraf\u0131ndan hizmet erbab\u0131na;<\/span><\/p>  <ul>   <li><span class=\"large\">Ula\u015f\u0131m bedelinin nakit olarak verilmesi,<\/span><\/li>   <li><span class=\"large\">Ula\u015f\u0131m bedeli kar\u015f\u0131l\u0131\u011f\u0131n\u0131n, hediye kart\u0131 ve benzeri ula\u015f\u0131m harcamas\u0131 d\u0131\u015f\u0131nda di\u011fer al\u0131\u015fveri\u015flerde de kullan\u0131labilecek \u00f6deme ara\u00e7lar\u0131 \u015feklinde olmas\u0131,<\/span><\/li>   <li><span class=\"large\">Ara\u00e7 tahsis edilmesi,<\/span><\/li>   <li><span class=\"large\">\u00c7al\u0131\u015f\u0131lmayan g\u00fcnler i\u00e7in de ula\u015f\u0131m bedeli \u00f6denmesi,<\/span><\/li>   <li><span class=\"large\">\u0130\u015fyerlerine gidip gelmelerini sa\u011flamak maksad\u0131yla ta\u015f\u0131ma hizmeti verilmesinin yan\u0131nda ilave olarak toplu ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131 verilmesi durumlar\u0131nda, istisnadan faydalan\u0131lamayacak olup, yap\u0131lan bu \u00f6demeler ve sa\u011flanan menfaatler net \u00fccret kabul edilerek br\u00fcte ibla\u011f edilmek suretiyle gelir vergisine tabi tutulacakt\u0131r.<\/span><\/li>   <li><span class=\"large\">\u0130\u015fverenlerce hizmet erbab\u0131 i\u00e7in yap\u0131lan ula\u015f\u0131m bedeli \u00f6demelerinin birden fazla ay\u0131 kapsayacak \u015fekilde toplu olarak yap\u0131lmas\u0131 durumunda, hizmet erbab\u0131n\u0131n \u00e7al\u0131\u015ft\u0131\u011f\u0131 g\u00fcnler dikkate al\u0131narak her bir aya isabet eden tutar ayr\u0131 ayr\u0131 istisna kapsam\u0131nda de\u011ferlendirilecektir.<\/span><\/li>   <li><span class=\"large\">Hizmet erbab\u0131n\u0131n izin, rapor ve benzeri nedenlerle \u00e7al\u0131\u015fmad\u0131\u011f\u0131 g\u00fcnlere ili\u015fkin ilgili ayda pe\u015fin olarak yap\u0131lan ve istisnaya konu edilmi\u015f olan ta\u015f\u0131ma gideri \u00f6demeleri i\u00e7in i\u015fverenlerce ilgili ayda d\u00fczeltme yap\u0131labilece\u011fi gibi ertesi ay i\u00e7in yap\u0131lan ta\u015f\u0131ma gideri \u00f6demelerinden de mahsup edilmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/span><\/li>   <li><span class=\"large\">Hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelme giderleri aras\u0131nda duruma g\u00f6re resmi tatil g\u00fcnlerinde \u00e7al\u0131\u015fmak zorunda olanlar\u0131n durumu dikkate al\u0131nd\u0131\u011f\u0131nda, tatil g\u00fcnlerinde yap\u0131lacak bu t\u00fcr hizmetin sa\u011flanmas\u0131 i\u00e7in \u00f6nceden konunun hukuki olarak de\u011ferlendirilmesi, konuya ili\u015fkin olarak da i\u015f s\u00f6zle\u015fmelerinde gerekli eklentinin yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmektedir.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Di\u011fer bir konuda bir k\u0131s\u0131m \u00e7al\u0131\u015fan\u0131n g\u00fcnde birden fazla kere i\u015fyeri ile gidip gelme niteli\u011finde \u00e7al\u0131\u015fmas\u0131 olabilmektedir ki, bu konunun da i\u015f s\u00f6zle\u015fmesinde belirlenmi\u015f olmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\"><em>(x)<\/em> <em>S\u00f6z konusu miktar ba\u015flang\u0131\u00e7ta 10 T\u00fcrk Liras\u0131 olarak belirlenmi\u015f bilahare 2020 y\u0131l\u0131nda uygulanmak \u00fczere 12 TL\u2019ye y\u00fckseltilmi\u015ftir.<\/em><\/span><\/p>  \t\t\t\t","slug":"hizmet-erbabinin-isyerine-gidip-gelme-gideri","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelme gideri","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":108,"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":21815,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21716,"locale":"tr","category_id":73,"title":"Hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelme gideri","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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 7194 say\u0131l\u0131 kanunla de\u011fi\u015ftirilen 23. maddesinin 10 numaral\u0131 bendi uyar\u0131nca \u201cHizmet erbab\u0131n\u0131n toplu olarak i\u015fyerlerine gidip gelmelerini sa\u011flamak maksad\u0131yla i\u015fverenler taraf\u0131ndan yap\u0131lan ta\u015f\u0131ma giderleri (i\u015fverenlerce ta\u015f\u0131ma hizmet verilmeyen durumlarda, \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck ula\u015f\u0131m bedelinin 12 T\u00fcrk Liras\u0131n\u0131 a\u00e7mamas\u0131\u201d ve buna ili\u015fkin \u00f6demenin toplu ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n temini \u015feklinde yap\u0131lmas\u0131 \u015fartt\u0131r.<em>(x)<\/em> <\/span><\/p>  <p><span class=\"large\">\u00d6demenin bu tutardan fazla olmas\u0131 halinde a\u015fan k\u0131s\u0131m ile hizmet erbab\u0131na ula\u015f\u0131m bedeli olarak nakden yap\u0131lan \u00f6demeler ve bu ama\u00e7la sa\u011flanan menfaatler \u00fccret olarak vergilendirilir. Bu istisnan\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu d\u00fczenleme gere\u011fi hizmet erbab\u0131n\u0131n toplu ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n temini suretiyle sa\u011flanan menfaatlere ili\u015fkin istisnadan faydalan\u0131labilmesi i\u00e7in;<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130\u015fveren taraf\u0131ndan, hizmet erbab\u0131n\u0131n toplu olarak i\u015fyerlerine gidip gelmelerini sa\u011flamak maksad\u0131yla ula\u015f\u0131m vas\u0131tas\u0131 temini veya hizmet sat\u0131n almas\u0131 suretiyle ta\u015f\u0131ma hizmeti verilmiyor olmas\u0131,<\/span><\/li>   <li><span class=\"large\">Ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n, m\u00fcnhas\u0131ran (\u00f6zellikle) hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelmesi i\u00e7in kullanaca\u011f\u0131 toplu ta\u015f\u0131ma ara\u00e7lar\u0131nda ge\u00e7erli olmas\u0131, (ula\u015f\u0131m bedeli i\u00e7in y\u00fcklenen tutar\u0131n sadece ula\u015f\u0131mda kullan\u0131labilecek \u015fekilde s\u0131n\u0131rland\u0131r\u0131ld\u0131\u011f\u0131, ba\u015fka ama\u00e7larla da kullan\u0131labilen \u00f6deme ara\u00e7lar\u0131n\u0131n kullan\u0131m\u0131 bu \u015fart\u0131n ihlali say\u0131lmaz)<\/span><\/li>   <li><span class=\"large\">Yap\u0131lan \u00f6demenin fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcnlerle s\u0131n\u0131rl\u0131 olmas\u0131,<\/span><\/li>   <li><span class=\"large\">Ula\u015f\u0131m bedelinin g\u00fcnl\u00fck belirlenen tutar\u0131 (2020 y\u0131l\u0131 i\u00e7in 12 TL) a\u015fmamas\u0131,<\/span><\/li>   <li><span class=\"large\">Toplu ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n teminine ili\u015fkin harcamalar\u0131 belgelendirmesi gerekmektedir.<\/span><\/li>  <\/ul>  <p><\/p>  <p><\/p>  <p><\/p>  <p><\/p>  <p><span class=\"large\">\u0130\u015fveren taraf\u0131ndan hizmet erbab\u0131na;<\/span><\/p>  <ul>   <li><span class=\"large\">Ula\u015f\u0131m bedelinin nakit olarak verilmesi,<\/span><\/li>   <li><span class=\"large\">Ula\u015f\u0131m bedeli kar\u015f\u0131l\u0131\u011f\u0131n\u0131n, hediye kart\u0131 ve benzeri ula\u015f\u0131m harcamas\u0131 d\u0131\u015f\u0131nda di\u011fer al\u0131\u015fveri\u015flerde de kullan\u0131labilecek \u00f6deme ara\u00e7lar\u0131 \u015feklinde olmas\u0131,<\/span><\/li>   <li><span class=\"large\">Ara\u00e7 tahsis edilmesi,<\/span><\/li>   <li><span class=\"large\">\u00c7al\u0131\u015f\u0131lmayan g\u00fcnler i\u00e7in de ula\u015f\u0131m bedeli \u00f6denmesi,<\/span><\/li>   <li><span class=\"large\">\u0130\u015fyerlerine gidip gelmelerini sa\u011flamak maksad\u0131yla ta\u015f\u0131ma hizmeti verilmesinin yan\u0131nda ilave olarak toplu ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131 verilmesi durumlar\u0131nda, istisnadan faydalan\u0131lamayacak olup, yap\u0131lan bu \u00f6demeler ve sa\u011flanan menfaatler net \u00fccret kabul edilerek br\u00fcte ibla\u011f edilmek suretiyle gelir vergisine tabi tutulacakt\u0131r.<\/span><\/li>   <li><span class=\"large\">\u0130\u015fverenlerce hizmet erbab\u0131 i\u00e7in yap\u0131lan ula\u015f\u0131m bedeli \u00f6demelerinin birden fazla ay\u0131 kapsayacak \u015fekilde toplu olarak yap\u0131lmas\u0131 durumunda, hizmet erbab\u0131n\u0131n \u00e7al\u0131\u015ft\u0131\u011f\u0131 g\u00fcnler dikkate al\u0131narak her bir aya isabet eden tutar ayr\u0131 ayr\u0131 istisna kapsam\u0131nda de\u011ferlendirilecektir.<\/span><\/li>   <li><span class=\"large\">Hizmet erbab\u0131n\u0131n izin, rapor ve benzeri nedenlerle \u00e7al\u0131\u015fmad\u0131\u011f\u0131 g\u00fcnlere ili\u015fkin ilgili ayda pe\u015fin olarak yap\u0131lan ve istisnaya konu edilmi\u015f olan ta\u015f\u0131ma gideri \u00f6demeleri i\u00e7in i\u015fverenlerce ilgili ayda d\u00fczeltme yap\u0131labilece\u011fi gibi ertesi ay i\u00e7in yap\u0131lan ta\u015f\u0131ma gideri \u00f6demelerinden de mahsup edilmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/span><\/li>   <li><span class=\"large\">Hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelme giderleri aras\u0131nda duruma g\u00f6re resmi tatil g\u00fcnlerinde \u00e7al\u0131\u015fmak zorunda olanlar\u0131n durumu dikkate al\u0131nd\u0131\u011f\u0131nda, tatil g\u00fcnlerinde yap\u0131lacak bu t\u00fcr hizmetin sa\u011flanmas\u0131 i\u00e7in \u00f6nceden konunun hukuki olarak de\u011ferlendirilmesi, konuya ili\u015fkin olarak da i\u015f s\u00f6zle\u015fmelerinde gerekli eklentinin yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmektedir.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Di\u011fer bir konuda bir k\u0131s\u0131m \u00e7al\u0131\u015fan\u0131n g\u00fcnde birden fazla kere i\u015fyeri ile gidip gelme niteli\u011finde \u00e7al\u0131\u015fmas\u0131 olabilmektedir ki, bu konunun da i\u015f s\u00f6zle\u015fmesinde belirlenmi\u015f olmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\"><em>(x)<\/em> <em>S\u00f6z konusu miktar ba\u015flang\u0131\u00e7ta 10 T\u00fcrk Liras\u0131 olarak belirlenmi\u015f bilahare 2020 y\u0131l\u0131nda uygulanmak \u00fczere 12 TL\u2019ye y\u00fckseltilmi\u015ftir.<\/em><\/span><\/p>  \t\t\t\t","slug":"hizmet-erbabinin-isyerine-gidip-gelme-gideri","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":"Hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelme gideri","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe 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