{"status":true,"post":{"id":13771,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:31:28","created_at":"2016-05-15T21:00:00.000000Z","updated_at":"2022-10-21T06:31:28.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":13771,"is_featured":0,"title":"\u0130\u015fveren taraf\u0131ndan \u00f6denen sa\u011fl\u0131k sigorta primleri","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\">Gelir Vergisi Kanunu\u2019nda bir giderin i\u015fle ilgili gider olarak indirilebilmesi i\u00e7in prensip olarak Gelir Vergisi Kanunu\u2019nun (GVK) 40. maddesine bak\u0131lmas\u0131 gerekiyor. Bu maddenin 1. f\u0131kras\u0131nda i\u015fle ilgili olarak yap\u0131lan \u00f6demelerin gider olarak indirilebilece\u011fine amirdir. \u0130\u015fveren taraf\u0131ndan \u00e7al\u0131\u015fan\u0131 ad\u0131na \u00f6denen sa\u011fl\u0131k sigortas\u0131 primleri de bu anlamda i\u015fverenin \u00fccretlisine \u00f6dedi\u011fi \u00fccretin bir unsuru olarak gider yaz\u0131labilir niteliktedir. Konuya ili\u015fkin olarak 85 no\u2019lu gelir vergisi sirk\u00fclerinde geni\u015f a\u00e7\u0131klama yap\u0131lm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>\u00dcCRETL\u0130 A\u00c7ISINDAN DURUM<\/strong><\/span><\/p>  <p><span class=\"large\">Sa\u011fl\u0131k sigorta priminin \u00fccretli a\u00e7\u0131s\u0131ndan durumunun de\u011ferlendirilmesine gelince, GVK 63.3 madde h\u00fckm\u00fcn\u00fc g\u00f6z \u00f6n\u00fcnde bulundurmam\u0131z gerekiyor. Bu madde h\u00fckm\u00fcnde ger\u00e7ek \u00fccrete ula\u015f\u0131lmas\u0131 bak\u0131m\u0131ndan \u00f6denen \u015fah\u0131s sigorta primlerinin belli bir b\u00f6l\u00fcm\u00fcn\u00fcn \u00fccret matrah\u0131ndan indirilebilece\u011fini amirdir. Bunun i\u00e7in \u00f6ng\u00f6r\u00fclen \u015fartlar;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sigorta \u015firketinin T\u00fcrkiye\u2019de kurulu olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sigorta priminin \u00fccretlinin kendisi, e\u015fi veya k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ait hayat sigorta primlerinin y\u00fczde 50\u2019si ile \u00f6l\u00fcm, kaza, sa\u011fl\u0131k, hastal\u0131k, engellilik, i\u015fsizlik, anal\u0131k, do\u011fum ve tahsil gibi \u015fahsi sigorta poli\u00e7eleri i\u00e7in hizmet erbab\u0131 taraf\u0131ndan \u00f6denen primler olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6denen primin br\u00fct \u00fccretin y\u00fczde 15\u2019ini a\u015fmamas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6denen primin, ayn\u0131 zamanda, asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131 a\u015fmamas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Bakanlar Kurulu\u2019nun bu hadleri yar\u0131s\u0131na kadar indirme ve iki kat\u0131na kadar art\u0131rma yetkisi bulunmaktad\u0131r. Ancak bug\u00fcne kadar Bakanlar Kurulu bu konuya ili\u015fkin bir yetki kullanmam\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Maddede say\u0131lanlara bak\u0131ld\u0131\u011f\u0131nda; \u00fccretli \u00f6dedi\u011fi \u015fah\u0131s sigorta primlerinden hayat sigorta primlerinin y\u00fczde 50\u2019si ile di\u011ferlerinin toplam\u0131na bakacak, br\u00fct \u00fccretinin y\u00fczde 15\u2019ini ve asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015fm\u0131yorsa \u00fccret matrah\u0131ndan indirebilecektir. <\/span><\/p>  <p><span class=\"large\">Biz konuyu sadele\u015ftirme anlam\u0131nda sadece sa\u011fl\u0131k sigorta primi baz\u0131nda gidersek bak\u0131lacak kriter;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Prim kimler i\u00e7in \u00f6deniyor,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Primlerin tutar\u0131 br\u00fct \u00fccretin y\u00fczde 15\u2019ini a\u015f\u0131yor mu,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Primlerin tutar\u0131 y\u0131ll\u0131k br\u00fct asgari \u00fccret tutar\u0131n\u0131 a\u015f\u0131yor mu konular\u0131na bakaca\u011f\u0131z.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>\u0130\u015eVEREN \u00d6DEME YAPIYORSA<\/strong><\/span><\/p>  <p><span class=\"large\">Bu primlerin fiilen i\u015fveren taraf\u0131ndan \u00f6denmesi durumunda, i\u015fveren yukar\u0131daki kriterlere uyan kadarl\u0131k k\u0131sm\u0131 \u00fccretlinin vergi matrah\u0131 ile ili\u015fkilendirmeksizin \u00fccretli ad\u0131na \u00f6deyebilecek. Artan bir \u00f6deme s\u00f6z konusu ise i\u015fveren bunu \u00fccretin unsuru olarak yine gider yazabilecek, ancak \u00fccretlinin GV stopaj matrah\u0131na eklenmek suretiyle \u00fczerinden gelir vergisi stopaj\u0131 yap\u0131lmas\u0131 gerekecek. <\/span><\/p>  <p><span class=\"large\"><strong>GVK 409 UYGULAMASI<\/strong><\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca GVK 40\/9. maddede i\u015fveren taraf\u0131ndan \u00fccretlinin \u00fccret matrah\u0131 ile ili\u015fkilendirilmeksizin gider yaz\u0131labilecek toplam prim tutar\u0131n\u0131 da yukar\u0131da belirtti\u011fimiz prim \u00f6demeleri yan\u0131nda, bireysel emeklilik sistemine \u00f6denen bir prim de s\u00f6z konusu ise birlikte dikkate almak suretiyle hem asgari \u00fccretin y\u0131ll\u0131k tutar\u0131 hem de br\u00fct \u00fccretin y\u00fczde 15 ile k\u0131yaslama suretiyle a\u015fmayan k\u0131sm\u0131n\u0131 \u00fccret matrah\u0131 ile ili\u015fkilendirmeksizin gider yazabilecek. <\/span><\/p>  <p><span class=\"large\">Burada \u00f6nemli konu \u00f6denen prim tutar\u0131n\u0131n br\u00fct \u00fccrete dahil edilip edilmemesidir. Asl\u0131nda i\u015fin her iki taraf a\u00e7\u0131s\u0131ndan da garanti olan k\u0131sm\u0131 \u00fccretliden dilek\u00e7e al\u0131nmak suretiyle \u00fccretli ad\u0131na bu \u00f6demenin i\u015fveren taraf\u0131ndan \u00f6denen tutar\u0131n tamam\u0131n\u0131n gider yaz\u0131labilmesi, hem de bu \u00f6demenin yukar\u0131daki \u00f6l\u00e7\u00fcleri a\u015fmayan k\u0131sm\u0131n\u0131n stopaj matrah\u0131ndan d\u00fc\u015f\u00fclmesi suretiyle yap\u0131lmas\u0131 sa\u011flanabilir. <\/span><\/p>  <p><span class=\"large\">Sonu\u00e7ta ortada birka\u00e7 tane kriterin birlikte dikkate al\u0131nmas\u0131 gere\u011fi vard\u0131r. Br\u00fct \u00fccretin y\u00fczde 15\u2019i ve asgari \u00fccretin y\u0131ll\u0131k tutar\u0131na kadarki k\u0131s\u0131m i\u015fveren taraf\u0131ndan \u00fccret matrah\u0131 ile ili\u015fkilendirilmeksizin gider yaz\u0131labilecek. A\u015fan bir \u00f6deme s\u00f6z konusu ise bu \u00fccret say\u0131larak GV stopaj matrah\u0131na dahil edilecek, ancak i\u015fveren taraf\u0131ndan da \u00fccretin bir unsuru olarak gider yaz\u0131labilecek. <\/span><\/p>  <p><span class=\"large\">Vergi uygulamas\u0131 bazen birka\u00e7 bilinmeyenli bir denklem \u00e7\u00f6z\u00fcm\u00fc gibi olabiliyor. Ancak serbest muhasebeci mali m\u00fc\u015favir ve yeminli mali m\u00fc\u015favirler bu konunun \u00fcstesinden gelebiliyorlar. Bu da mesle\u011fin hi\u00e7 de kolay olmad\u0131\u011f\u0131n\u0131 g\u00f6steren bir \u00f6rnektir.<\/span><\/p>  \t\t\t\t","slug":"isveren-tarafindan-odenen-saglik-sigorta-primleri","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130\u015fveren taraf\u0131ndan \u00f6denen sa\u011fl\u0131k sigorta primleri","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":91,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":13870,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":13771,"locale":"tr","category_id":73,"title":"\u0130\u015fveren taraf\u0131ndan \u00f6denen sa\u011fl\u0131k sigorta primleri","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\">Gelir Vergisi Kanunu\u2019nda bir giderin i\u015fle ilgili gider olarak indirilebilmesi i\u00e7in prensip olarak Gelir Vergisi Kanunu\u2019nun (GVK) 40. maddesine bak\u0131lmas\u0131 gerekiyor. Bu maddenin 1. f\u0131kras\u0131nda i\u015fle ilgili olarak yap\u0131lan \u00f6demelerin gider olarak indirilebilece\u011fine amirdir. \u0130\u015fveren taraf\u0131ndan \u00e7al\u0131\u015fan\u0131 ad\u0131na \u00f6denen sa\u011fl\u0131k sigortas\u0131 primleri de bu anlamda i\u015fverenin \u00fccretlisine \u00f6dedi\u011fi \u00fccretin bir unsuru olarak gider yaz\u0131labilir niteliktedir. Konuya ili\u015fkin olarak 85 no\u2019lu gelir vergisi sirk\u00fclerinde geni\u015f a\u00e7\u0131klama yap\u0131lm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>\u00dcCRETL\u0130 A\u00c7ISINDAN DURUM<\/strong><\/span><\/p>  <p><span class=\"large\">Sa\u011fl\u0131k sigorta priminin \u00fccretli a\u00e7\u0131s\u0131ndan durumunun de\u011ferlendirilmesine gelince, GVK 63.3 madde h\u00fckm\u00fcn\u00fc g\u00f6z \u00f6n\u00fcnde bulundurmam\u0131z gerekiyor. Bu madde h\u00fckm\u00fcnde ger\u00e7ek \u00fccrete ula\u015f\u0131lmas\u0131 bak\u0131m\u0131ndan \u00f6denen \u015fah\u0131s sigorta primlerinin belli bir b\u00f6l\u00fcm\u00fcn\u00fcn \u00fccret matrah\u0131ndan indirilebilece\u011fini amirdir. Bunun i\u00e7in \u00f6ng\u00f6r\u00fclen \u015fartlar;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sigorta \u015firketinin T\u00fcrkiye\u2019de kurulu olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sigorta priminin \u00fccretlinin kendisi, e\u015fi veya k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ait hayat sigorta primlerinin y\u00fczde 50\u2019si ile \u00f6l\u00fcm, kaza, sa\u011fl\u0131k, hastal\u0131k, engellilik, i\u015fsizlik, anal\u0131k, do\u011fum ve tahsil gibi \u015fahsi sigorta poli\u00e7eleri i\u00e7in hizmet erbab\u0131 taraf\u0131ndan \u00f6denen primler olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6denen primin br\u00fct \u00fccretin y\u00fczde 15\u2019ini a\u015fmamas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6denen primin, ayn\u0131 zamanda, asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131 a\u015fmamas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Bakanlar Kurulu\u2019nun bu hadleri yar\u0131s\u0131na kadar indirme ve iki kat\u0131na kadar art\u0131rma yetkisi bulunmaktad\u0131r. Ancak bug\u00fcne kadar Bakanlar Kurulu bu konuya ili\u015fkin bir yetki kullanmam\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Maddede say\u0131lanlara bak\u0131ld\u0131\u011f\u0131nda; \u00fccretli \u00f6dedi\u011fi \u015fah\u0131s sigorta primlerinden hayat sigorta primlerinin y\u00fczde 50\u2019si ile di\u011ferlerinin toplam\u0131na bakacak, br\u00fct \u00fccretinin y\u00fczde 15\u2019ini ve asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015fm\u0131yorsa \u00fccret matrah\u0131ndan indirebilecektir. <\/span><\/p>  <p><span class=\"large\">Biz konuyu sadele\u015ftirme anlam\u0131nda sadece sa\u011fl\u0131k sigorta primi baz\u0131nda gidersek bak\u0131lacak kriter;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Prim kimler i\u00e7in \u00f6deniyor,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Primlerin tutar\u0131 br\u00fct \u00fccretin y\u00fczde 15\u2019ini a\u015f\u0131yor mu,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Primlerin tutar\u0131 y\u0131ll\u0131k br\u00fct asgari \u00fccret tutar\u0131n\u0131 a\u015f\u0131yor mu konular\u0131na bakaca\u011f\u0131z.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>\u0130\u015eVEREN \u00d6DEME YAPIYORSA<\/strong><\/span><\/p>  <p><span class=\"large\">Bu primlerin fiilen i\u015fveren taraf\u0131ndan \u00f6denmesi durumunda, i\u015fveren yukar\u0131daki kriterlere uyan kadarl\u0131k k\u0131sm\u0131 \u00fccretlinin vergi matrah\u0131 ile ili\u015fkilendirmeksizin \u00fccretli ad\u0131na \u00f6deyebilecek. Artan bir \u00f6deme s\u00f6z konusu ise i\u015fveren bunu \u00fccretin unsuru olarak yine gider yazabilecek, ancak \u00fccretlinin GV stopaj matrah\u0131na eklenmek suretiyle \u00fczerinden gelir vergisi stopaj\u0131 yap\u0131lmas\u0131 gerekecek. <\/span><\/p>  <p><span class=\"large\"><strong>GVK 409 UYGULAMASI<\/strong><\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca GVK 40\/9. maddede i\u015fveren taraf\u0131ndan \u00fccretlinin \u00fccret matrah\u0131 ile ili\u015fkilendirilmeksizin gider yaz\u0131labilecek toplam prim tutar\u0131n\u0131 da yukar\u0131da belirtti\u011fimiz prim \u00f6demeleri yan\u0131nda, bireysel emeklilik sistemine \u00f6denen bir prim de s\u00f6z konusu ise birlikte dikkate almak suretiyle hem asgari \u00fccretin y\u0131ll\u0131k tutar\u0131 hem de br\u00fct \u00fccretin y\u00fczde 15 ile k\u0131yaslama suretiyle a\u015fmayan k\u0131sm\u0131n\u0131 \u00fccret matrah\u0131 ile ili\u015fkilendirmeksizin gider yazabilecek. <\/span><\/p>  <p><span class=\"large\">Burada \u00f6nemli konu \u00f6denen prim tutar\u0131n\u0131n br\u00fct \u00fccrete dahil edilip edilmemesidir. Asl\u0131nda i\u015fin her iki taraf a\u00e7\u0131s\u0131ndan da garanti olan k\u0131sm\u0131 \u00fccretliden dilek\u00e7e al\u0131nmak suretiyle \u00fccretli ad\u0131na bu \u00f6demenin i\u015fveren taraf\u0131ndan \u00f6denen tutar\u0131n tamam\u0131n\u0131n gider yaz\u0131labilmesi, hem de bu \u00f6demenin yukar\u0131daki \u00f6l\u00e7\u00fcleri a\u015fmayan k\u0131sm\u0131n\u0131n stopaj matrah\u0131ndan d\u00fc\u015f\u00fclmesi suretiyle yap\u0131lmas\u0131 sa\u011flanabilir. <\/span><\/p>  <p><span class=\"large\">Sonu\u00e7ta ortada birka\u00e7 tane kriterin birlikte dikkate al\u0131nmas\u0131 gere\u011fi vard\u0131r. Br\u00fct \u00fccretin y\u00fczde 15\u2019i ve asgari \u00fccretin y\u0131ll\u0131k tutar\u0131na kadarki k\u0131s\u0131m i\u015fveren taraf\u0131ndan \u00fccret matrah\u0131 ile ili\u015fkilendirilmeksizin gider yaz\u0131labilecek. A\u015fan bir \u00f6deme s\u00f6z konusu ise bu \u00fccret say\u0131larak GV stopaj matrah\u0131na dahil edilecek, ancak i\u015fveren taraf\u0131ndan da \u00fccretin bir unsuru olarak gider yaz\u0131labilecek. <\/span><\/p>  <p><span class=\"large\">Vergi uygulamas\u0131 bazen birka\u00e7 bilinmeyenli bir denklem \u00e7\u00f6z\u00fcm\u00fc gibi olabiliyor. Ancak serbest muhasebeci mali m\u00fc\u015favir ve yeminli mali m\u00fc\u015favirler bu konunun \u00fcstesinden gelebiliyorlar. Bu da mesle\u011fin hi\u00e7 de kolay olmad\u0131\u011f\u0131n\u0131 g\u00f6steren bir \u00f6rnektir.<\/span><\/p>  \t\t\t\t","slug":"isveren-tarafindan-odenen-saglik-sigorta-primleri","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":"\u0130\u015fveren taraf\u0131ndan \u00f6denen sa\u011fl\u0131k sigorta primleri","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":91,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}