{"status":true,"post":{"id":22951,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:22:55","created_at":"2020-09-10T21:00:00.000000Z","updated_at":"2022-10-24T11:22:55.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":22951,"is_featured":0,"title":"\u0130\u015fyerinde yenen yemeklerin giderle\u015ftirilmesi","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. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 61\u2019inci maddesinde \u00fccretin tan\u0131m\u0131 yap\u0131lm\u0131\u015f olup bu tan\u0131mlamadan anla\u015f\u0131laca\u011f\u0131 \u00fczere \u2018\u00fccret\u2019, i\u015fverene tabi belirli bir i\u015fyerine ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlara hizmet kar\u015f\u0131l\u0131\u011f\u0131 verilen para ve ay\u0131nlar ile sa\u011flanan ve para ile temsil edilebilen menfaatlerdir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00dccretin \u00f6denek, tazminat, kasa tazminat\u0131 (mali sorumluluk tazminat\u0131) tahsisat, zam, avans, aidat, huzur hakk\u0131, prim, ikramiye, gider kar\u015f\u0131l\u0131\u011f\u0131 veya ba\u015fka adlar alt\u0131nda \u00f6denmi\u015f olmas\u0131 veya bir ortakl\u0131k m\u00fcnasebeti niteli\u011finde olmamak \u015fart\u0131 ile kazanc\u0131n belli bir y\u00fczdesi \u015feklinde tayin edilmi\u015f bulunmas\u0131 onun mahiyetini de\u011fi\u015ftirmemektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca; ayn\u0131 kanunun 23\u2019\u00fcnc\u00fc maddesi gere\u011fi, hizmet erbab\u0131na i\u015fverenlerce yemek verilmek suretiyle sa\u011flanan menfaatler i\u015fverenlerce i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda yemek verilmeyen durumlarda \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck yemek bedelinin 2020 y\u0131l\u0131nda 23 TL\u2019yi a\u015fmamas\u0131 ve buna ili\u015fkin \u00f6demenin yemek verme hizmetini sa\u011flayan m\u00fckelleflere yap\u0131lmas\u0131 halinde bu \u00f6demelerin gelir vergisinden istisna edilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bir ba\u015fka anlat\u0131mla Gelir Vergisi Genel Tebli\u011f Seri No:310\u2019un Yeniden De\u011ferleme Oran\u0131nda Art\u0131r\u0131lan Had ve Tutarlar B\u00f6l\u00fcm\u00fc\u2019nde Gelir Vergisi Kanunu\u2019nun 23\u2019\u00fcnc\u00fc maddesinin (8) numaral\u0131 bendinde yer alan, i\u015fverenlerce i\u015fyeri veya i\u015fyerinin m\u00fc\u015ftemilat\u0131 d\u0131\u015f\u0131nda kalan yerlerde hizmet erbab\u0131na yemek verilmek suretiyle sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131 23 TL olarak belirlenmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan yay\u0131mlanan Seri No: 310 say\u0131l\u0131 Genel Tebli\u011fin 3\/b bendi uyar\u0131nca 2020 y\u0131l\u0131 i\u00e7in g\u00fcnl\u00fck yemek bedelinin 23 TL\u2019den hesaplanarak KDV dahil miktar\u0131n\u0131n hizmet i\u015fletmesine fatura kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denmesi ve ileri tarihlerde gerekmesi halinde yap\u0131lan denetimlerde yetkililere ibraz edilmesinin zorunlu oldu\u011fu ifade edilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130stisna uygulamas\u0131nda i\u015fverenin i\u015fyerinde yemek haz\u0131rlatmas\u0131 zorunlu olmay\u0131p, yeme\u011fin d\u0131\u015far\u0131dan temin edilmesi ve i\u015fyerinde ay\u0131n olarak yemek verilmesi suretiyle sa\u011flanan menfaat niteli\u011finde olmas\u0131 yeterlidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu ba\u011flamda da i\u015fverenler taraf\u0131ndan hizmet erbab\u0131na sa\u011flanan yemek bedeli istisnas\u0131n\u0131n uygulanabilmesi i\u00e7in;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Yemek bedelinin yemek hizmetini sa\u011flayan m\u00fckelleflere verilmesi, <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Yemek i\u015fyeri d\u0131\u015f\u0131nda haz\u0131rlat\u0131l\u0131yorsa haz\u0131rlanan bu yeme\u011fin i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda hizmetlilere (\u00e7al\u0131\u015fanlara) verilmesi,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> c. Hizmet erbab\u0131na sa\u011flanan yemek bedelinin nakit veya ay\u0131n olarak \u00f6denmemesi (Yemek bedelinin nakit olarak hizmet erbab\u0131na \u00fccret geliri elde edene \u00f6denmesi halinde gelir vergisine tabi tutulur), ko\u015fullar\u0131n\u0131n ger\u00e7ekle\u015fmesi gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130\u015fverenlerce hizmet erbab\u0131na i\u015fyerine yak\u0131n lokantalarda veya yemek verme hizmeti sa\u011flayan kurulu\u015flar vas\u0131tas\u0131yla personele yemek hizmeti verilmi\u015f olmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Gelir Vergisi Kanunu 40\/2 maddesi uyar\u0131nca, hizmetli ve i\u015f\u00e7inin i\u015fyerinde veya i\u015fyeri m\u00fc\u015ftemilat\u0131nda yedi\u011fi yemeklerin ticari kazanc\u0131n tespitinde gider olarak g\u00f6sterilmesi, <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yemek bedelinin fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcnlerde g\u00fcnl\u00fck tutar\u0131n\u0131n 2020 y\u0131l\u0131 i\u00e7in Katma De\u011fer Vergisi hari\u00e7 23 TL\u2019yi a\u015fmamas\u0131, (KDV dahil 23.23 TL)<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yemek bedelinin do\u011frudan yemek hizmetini sa\u011flayana \u00f6denmesi,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Hizmet erbab\u0131na sa\u011flanan yemek bedelinin \u00e7al\u0131\u015fan g\u00fcn ve ki\u015fi say\u0131s\u0131 kadar olmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yemek bedeli faturas\u0131n\u0131n \u00fccretli \u00e7al\u0131\u015ft\u0131r\u0131lan kuruma veya kurulu\u015fa d\u00fczenlenmesi,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u00c7al\u0131\u015fanlar\u0131n \u00fccret bordrosunda hizmet erbab\u0131na yemek vermek suretiyle sa\u011flanan menfaatlerin vergiden istisna edilecek k\u0131sm\u0131 ile varsa vergiye tabi olacak k\u0131sm\u0131n\u0131n ayr\u0131ca g\u00f6sterilmesi gerekir.<\/span><\/p>  \t\t\t\t","slug":"isyerinde-yenen-yemeklerin-giderlestirilmesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130\u015fyerinde yenen yemeklerin giderle\u015ftirilmesi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":96,"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":23050,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":22951,"locale":"tr","category_id":73,"title":"\u0130\u015fyerinde yenen yemeklerin giderle\u015ftirilmesi","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. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 61\u2019inci maddesinde \u00fccretin tan\u0131m\u0131 yap\u0131lm\u0131\u015f olup bu tan\u0131mlamadan anla\u015f\u0131laca\u011f\u0131 \u00fczere \u2018\u00fccret\u2019, i\u015fverene tabi belirli bir i\u015fyerine ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlara hizmet kar\u015f\u0131l\u0131\u011f\u0131 verilen para ve ay\u0131nlar ile sa\u011flanan ve para ile temsil edilebilen menfaatlerdir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00dccretin \u00f6denek, tazminat, kasa tazminat\u0131 (mali sorumluluk tazminat\u0131) tahsisat, zam, avans, aidat, huzur hakk\u0131, prim, ikramiye, gider kar\u015f\u0131l\u0131\u011f\u0131 veya ba\u015fka adlar alt\u0131nda \u00f6denmi\u015f olmas\u0131 veya bir ortakl\u0131k m\u00fcnasebeti niteli\u011finde olmamak \u015fart\u0131 ile kazanc\u0131n belli bir y\u00fczdesi \u015feklinde tayin edilmi\u015f bulunmas\u0131 onun mahiyetini de\u011fi\u015ftirmemektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca; ayn\u0131 kanunun 23\u2019\u00fcnc\u00fc maddesi gere\u011fi, hizmet erbab\u0131na i\u015fverenlerce yemek verilmek suretiyle sa\u011flanan menfaatler i\u015fverenlerce i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda yemek verilmeyen durumlarda \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck yemek bedelinin 2020 y\u0131l\u0131nda 23 TL\u2019yi a\u015fmamas\u0131 ve buna ili\u015fkin \u00f6demenin yemek verme hizmetini sa\u011flayan m\u00fckelleflere yap\u0131lmas\u0131 halinde bu \u00f6demelerin gelir vergisinden istisna edilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bir ba\u015fka anlat\u0131mla Gelir Vergisi Genel Tebli\u011f Seri No:310\u2019un Yeniden De\u011ferleme Oran\u0131nda Art\u0131r\u0131lan Had ve Tutarlar B\u00f6l\u00fcm\u00fc\u2019nde Gelir Vergisi Kanunu\u2019nun 23\u2019\u00fcnc\u00fc maddesinin (8) numaral\u0131 bendinde yer alan, i\u015fverenlerce i\u015fyeri veya i\u015fyerinin m\u00fc\u015ftemilat\u0131 d\u0131\u015f\u0131nda kalan yerlerde hizmet erbab\u0131na yemek verilmek suretiyle sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131 23 TL olarak belirlenmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan yay\u0131mlanan Seri No: 310 say\u0131l\u0131 Genel Tebli\u011fin 3\/b bendi uyar\u0131nca 2020 y\u0131l\u0131 i\u00e7in g\u00fcnl\u00fck yemek bedelinin 23 TL\u2019den hesaplanarak KDV dahil miktar\u0131n\u0131n hizmet i\u015fletmesine fatura kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denmesi ve ileri tarihlerde gerekmesi halinde yap\u0131lan denetimlerde yetkililere ibraz edilmesinin zorunlu oldu\u011fu ifade edilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130stisna uygulamas\u0131nda i\u015fverenin i\u015fyerinde yemek haz\u0131rlatmas\u0131 zorunlu olmay\u0131p, yeme\u011fin d\u0131\u015far\u0131dan temin edilmesi ve i\u015fyerinde ay\u0131n olarak yemek verilmesi suretiyle sa\u011flanan menfaat niteli\u011finde olmas\u0131 yeterlidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu ba\u011flamda da i\u015fverenler taraf\u0131ndan hizmet erbab\u0131na sa\u011flanan yemek bedeli istisnas\u0131n\u0131n uygulanabilmesi i\u00e7in;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Yemek bedelinin yemek hizmetini sa\u011flayan m\u00fckelleflere verilmesi, <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Yemek i\u015fyeri d\u0131\u015f\u0131nda haz\u0131rlat\u0131l\u0131yorsa haz\u0131rlanan bu yeme\u011fin i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda hizmetlilere (\u00e7al\u0131\u015fanlara) verilmesi,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> c. Hizmet erbab\u0131na sa\u011flanan yemek bedelinin nakit veya ay\u0131n olarak \u00f6denmemesi (Yemek bedelinin nakit olarak hizmet erbab\u0131na \u00fccret geliri elde edene \u00f6denmesi halinde gelir vergisine tabi tutulur), ko\u015fullar\u0131n\u0131n ger\u00e7ekle\u015fmesi gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130\u015fverenlerce hizmet erbab\u0131na i\u015fyerine yak\u0131n lokantalarda veya yemek verme hizmeti sa\u011flayan kurulu\u015flar vas\u0131tas\u0131yla personele yemek hizmeti verilmi\u015f olmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Gelir Vergisi Kanunu 40\/2 maddesi uyar\u0131nca, hizmetli ve i\u015f\u00e7inin i\u015fyerinde veya i\u015fyeri m\u00fc\u015ftemilat\u0131nda yedi\u011fi yemeklerin ticari kazanc\u0131n tespitinde gider olarak g\u00f6sterilmesi, <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yemek bedelinin fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcnlerde g\u00fcnl\u00fck tutar\u0131n\u0131n 2020 y\u0131l\u0131 i\u00e7in Katma De\u011fer Vergisi hari\u00e7 23 TL\u2019yi a\u015fmamas\u0131, (KDV dahil 23.23 TL)<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yemek bedelinin do\u011frudan yemek hizmetini sa\u011flayana \u00f6denmesi,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Hizmet erbab\u0131na sa\u011flanan yemek bedelinin \u00e7al\u0131\u015fan g\u00fcn ve ki\u015fi say\u0131s\u0131 kadar olmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yemek bedeli faturas\u0131n\u0131n \u00fccretli \u00e7al\u0131\u015ft\u0131r\u0131lan kuruma veya kurulu\u015fa d\u00fczenlenmesi,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u00c7al\u0131\u015fanlar\u0131n \u00fccret bordrosunda hizmet erbab\u0131na yemek vermek suretiyle sa\u011flanan menfaatlerin vergiden istisna edilecek k\u0131sm\u0131 ile varsa vergiye tabi olacak k\u0131sm\u0131n\u0131n ayr\u0131ca g\u00f6sterilmesi gerekir.<\/span><\/p>  \t\t\t\t","slug":"isyerinde-yenen-yemeklerin-giderlestirilmesi","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\u015fyerinde yenen yemeklerin giderle\u015ftirilmesi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":96,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}