{"status":true,"post":{"id":19952,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:41:49","created_at":"2019-02-24T21:00:00.000000Z","updated_at":"2022-10-24T10:41:49.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":19952,"is_featured":0,"title":"K\u0131dem tazminatlar\u0131n\u0131n vergilendirilmesi","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\u2019nun 25\/7 maddesinde 7103 say\u0131l\u0131 Kanun\u2019un 5\u2019inci maddesi ile yap\u0131lan de\u011fi\u015fiklik gere\u011fi olarak;<\/span><\/p>  <p><span class=\"large\">a) \u0130\u015f Kanunu ve Deniz \u0130\u015f Kanunu\u2019na g\u00f6re \u00f6denmesi gereken k\u0131dem tazminatlar\u0131n\u0131n tamam\u0131 ile Bas\u0131n Mesle\u011finde \u00c7al\u0131\u015fanlarla \u00c7al\u0131\u015ft\u0131ranlar Aras\u0131ndaki M\u00fcnasebetlerin Tanzimi Hakk\u0131nda Kanun\u2019a g\u00f6re \u00f6denen k\u0131dem tazminatlar\u0131n\u0131n hizmet erbab\u0131n\u0131n 24 ayl\u0131\u011f\u0131n\u0131 a\u015fmayan miktarlar\u0131 ile<\/span><\/p>  <p><span class=\"large\">b) Hizmet erbab\u0131n\u0131n tabi oldu\u011fu mevzuata g\u00f6re bu bendin yukar\u0131da yer alm\u0131\u015f bulunan istisna tutar\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmak ko\u015fuluyla hizmet s\u00f6zle\u015fmesi sona erdikten sonra; kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi veya ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar, vergiden ba\u011f\u0131\u015f\u0131k tutulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">303 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalar uyar\u0131nca;<\/span><\/p>  <p><span class=\"large\">- 7103 say\u0131l\u0131 Kanunla Gelir Vergisi Kanunu\u2019nun 25\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n yeniden d\u00fczenlenen (7) no\u2019lu bendinin (a) alt bendi ile yasal mevzuat uyar\u0131nca \u00f6denen k\u0131dem tazminatlar\u0131na uygulanacak istisnaya y\u00f6nelik d\u00fczenlemeler \u00e7er\u00e7evesinde;<\/span><\/p>  <p><span class=\"large\">- \u0130\u015f Kanunu<\/span><\/p>  <p><span class=\"large\">- Deniz \u0130\u015f Kanunu<\/span><\/p>  <p><span class=\"large\">- Bas\u0131n mesle\u011finde \u00e7al\u0131\u015fanlarla \u00e7al\u0131\u015ft\u0131ranlar aras\u0131ndaki m\u00fcnasebetin tanzimi hakk\u0131nda kanuna g\u00f6re; <\/span><\/p>  <p><span class=\"large\">\u00c7al\u0131\u015fan\u0131n son br\u00fct \u00fccreti \u00fczerinden hesaplanan ve \u00f6denen 24 ayl\u0131k tutar\u0131 a\u015fmayan k\u0131dem tazminatlar\u0131, gelir vergisinden ba\u011f\u0131\u015f\u0131k tutulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">- \u0130\u015f Kanunu <\/span><\/p>  <p><span class=\"large\">- Deniz \u0130\u015f Kanunu uyar\u0131nca hizmet erbab\u0131n\u0131n \u00e7al\u0131\u015ft\u0131\u011f\u0131 s\u00fcre i\u00e7in k\u0131dem tazminat\u0131na esas \u00fccreti dikkate al\u0131narak hesaplanan ve \u00f6denen k\u0131dem tazminatlar\u0131 istisna kapsam\u0131na girmekte olup hesaplanan bu tutarlar\u0131 a\u015fan ilave \u00f6demeler ise \u00fccret kapsam\u0131nda de\u011ferlendirilmek suretiyle vergilendirilecektir.<\/span><\/p>  <p><span class=\"large\">Bir ba\u015fka anlat\u0131mla 7103 say\u0131l\u0131 Kanunla 193 say\u0131l\u0131 Kanun\u2019un tazminat ve yard\u0131mlarda gelir vergisi istisnas\u0131 d\u00fczenleyen 25\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir:<\/span><\/p>  <p><span class=\"large\">a) 25\/8\/1971 tarihli ve 1475 say\u0131l\u0131 \u0130\u015f Kanunu ve 20\/4\/1967 tarihli ve 854 say\u0131l\u0131 Deniz \u0130\u015f Kanunu\u2019na g\u00f6re \u00f6denmesi gereken k\u0131dem tazminatlar\u0131n\u0131n tamam\u0131 ile 13\/6\/1952 tarihli ve 5953 say\u0131l\u0131 Bas\u0131n Mesle\u011finde \u00c7al\u0131\u015fanlarla \u00c7al\u0131\u015ft\u0131ranlar Aras\u0131ndaki M\u00fcnasebetlerin Tanzimi Hakk\u0131nda Kanun\u2019a g\u00f6re \u00f6denen k\u0131dem tazminatlar\u0131n\u0131n hizmet erbab\u0131n\u0131n 24 ayl\u0131\u011f\u0131n\u0131 a\u015fmayan miktarlar\u0131 (Hizmet ifa etmeksizin \u00f6denen \u00fccretler tazminat) say\u0131lmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">b) Hizmet erbab\u0131n\u0131n tabi oldu\u011fu mevzuata g\u00f6re bu bendin (a) alt bendinde belirtilen istisna tutar\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmak \u015fart\u0131yla hizmet s\u00f6zle\u015fmesi sona erdikten sonra kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi veya ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar ile 7103 say\u0131l\u0131 Kanun\u2019la 193 say\u0131l\u0131 Kanun\u2019un 61\u2019inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na eklenen (7) numaral\u0131 bent ile; \u201cHizmet s\u00f6zle\u015fmesi sona erdikten sonra; kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi veya ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar\u201d da ba\u011f\u0131\u015f\u0131kl\u0131k kapsam\u0131na dahil edilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">2019 i\u00e7in \u00f6denecek olan k\u0131dem tazminat\u0131 miktar\u0131 her y\u0131l i\u00e7in 6.017.60 TL olarak hesaplanm\u0131\u015f olup bu miktar hizmet s\u00fcresi dikkate al\u0131narak y\u0131ll\u0131k olarak hesaplanacak olup, buna g\u00f6re belirlenen miktar vergiden ba\u011f\u0131\u015f\u0131k tutulacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 61\u2019inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na eklenen h\u00fck\u00fcm gere\u011fi hizmet s\u00f6zle\u015fmesi sona erdikten sonra; kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi ve ikale s\u00f6zle\u015fmesi gibi s\u00f6zle\u015fmeler kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar \u00fccret olarak kabul edilecek olup, bu tazminatlar \u00fccret h\u00fck\u00fcmlerine g\u00f6re vergilendirilecektir.<\/span><\/p>  \t\t\t\t","slug":"kidem-tazminatlarinin-vergilendirilmesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"K\u0131dem tazminatlar\u0131n\u0131n vergilendirilmesi","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":104,"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":20051,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":19952,"locale":"tr","category_id":73,"title":"K\u0131dem tazminatlar\u0131n\u0131n vergilendirilmesi","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\u2019nun 25\/7 maddesinde 7103 say\u0131l\u0131 Kanun\u2019un 5\u2019inci maddesi ile yap\u0131lan de\u011fi\u015fiklik gere\u011fi olarak;<\/span><\/p>  <p><span class=\"large\">a) \u0130\u015f Kanunu ve Deniz \u0130\u015f Kanunu\u2019na g\u00f6re \u00f6denmesi gereken k\u0131dem tazminatlar\u0131n\u0131n tamam\u0131 ile Bas\u0131n Mesle\u011finde \u00c7al\u0131\u015fanlarla \u00c7al\u0131\u015ft\u0131ranlar Aras\u0131ndaki M\u00fcnasebetlerin Tanzimi Hakk\u0131nda Kanun\u2019a g\u00f6re \u00f6denen k\u0131dem tazminatlar\u0131n\u0131n hizmet erbab\u0131n\u0131n 24 ayl\u0131\u011f\u0131n\u0131 a\u015fmayan miktarlar\u0131 ile<\/span><\/p>  <p><span class=\"large\">b) Hizmet erbab\u0131n\u0131n tabi oldu\u011fu mevzuata g\u00f6re bu bendin yukar\u0131da yer alm\u0131\u015f bulunan istisna tutar\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmak ko\u015fuluyla hizmet s\u00f6zle\u015fmesi sona erdikten sonra; kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi veya ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar, vergiden ba\u011f\u0131\u015f\u0131k tutulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">303 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalar uyar\u0131nca;<\/span><\/p>  <p><span class=\"large\">- 7103 say\u0131l\u0131 Kanunla Gelir Vergisi Kanunu\u2019nun 25\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n yeniden d\u00fczenlenen (7) no\u2019lu bendinin (a) alt bendi ile yasal mevzuat uyar\u0131nca \u00f6denen k\u0131dem tazminatlar\u0131na uygulanacak istisnaya y\u00f6nelik d\u00fczenlemeler \u00e7er\u00e7evesinde;<\/span><\/p>  <p><span class=\"large\">- \u0130\u015f Kanunu<\/span><\/p>  <p><span class=\"large\">- Deniz \u0130\u015f Kanunu<\/span><\/p>  <p><span class=\"large\">- Bas\u0131n mesle\u011finde \u00e7al\u0131\u015fanlarla \u00e7al\u0131\u015ft\u0131ranlar aras\u0131ndaki m\u00fcnasebetin tanzimi hakk\u0131nda kanuna g\u00f6re; <\/span><\/p>  <p><span class=\"large\">\u00c7al\u0131\u015fan\u0131n son br\u00fct \u00fccreti \u00fczerinden hesaplanan ve \u00f6denen 24 ayl\u0131k tutar\u0131 a\u015fmayan k\u0131dem tazminatlar\u0131, gelir vergisinden ba\u011f\u0131\u015f\u0131k tutulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">- \u0130\u015f Kanunu <\/span><\/p>  <p><span class=\"large\">- Deniz \u0130\u015f Kanunu uyar\u0131nca hizmet erbab\u0131n\u0131n \u00e7al\u0131\u015ft\u0131\u011f\u0131 s\u00fcre i\u00e7in k\u0131dem tazminat\u0131na esas \u00fccreti dikkate al\u0131narak hesaplanan ve \u00f6denen k\u0131dem tazminatlar\u0131 istisna kapsam\u0131na girmekte olup hesaplanan bu tutarlar\u0131 a\u015fan ilave \u00f6demeler ise \u00fccret kapsam\u0131nda de\u011ferlendirilmek suretiyle vergilendirilecektir.<\/span><\/p>  <p><span class=\"large\">Bir ba\u015fka anlat\u0131mla 7103 say\u0131l\u0131 Kanunla 193 say\u0131l\u0131 Kanun\u2019un tazminat ve yard\u0131mlarda gelir vergisi istisnas\u0131 d\u00fczenleyen 25\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir:<\/span><\/p>  <p><span class=\"large\">a) 25\/8\/1971 tarihli ve 1475 say\u0131l\u0131 \u0130\u015f Kanunu ve 20\/4\/1967 tarihli ve 854 say\u0131l\u0131 Deniz \u0130\u015f Kanunu\u2019na g\u00f6re \u00f6denmesi gereken k\u0131dem tazminatlar\u0131n\u0131n tamam\u0131 ile 13\/6\/1952 tarihli ve 5953 say\u0131l\u0131 Bas\u0131n Mesle\u011finde \u00c7al\u0131\u015fanlarla \u00c7al\u0131\u015ft\u0131ranlar Aras\u0131ndaki M\u00fcnasebetlerin Tanzimi Hakk\u0131nda Kanun\u2019a g\u00f6re \u00f6denen k\u0131dem tazminatlar\u0131n\u0131n hizmet erbab\u0131n\u0131n 24 ayl\u0131\u011f\u0131n\u0131 a\u015fmayan miktarlar\u0131 (Hizmet ifa etmeksizin \u00f6denen \u00fccretler tazminat) say\u0131lmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">b) Hizmet erbab\u0131n\u0131n tabi oldu\u011fu mevzuata g\u00f6re bu bendin (a) alt bendinde belirtilen istisna tutar\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmak \u015fart\u0131yla hizmet s\u00f6zle\u015fmesi sona erdikten sonra kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi veya ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar ile 7103 say\u0131l\u0131 Kanun\u2019la 193 say\u0131l\u0131 Kanun\u2019un 61\u2019inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na eklenen (7) numaral\u0131 bent ile; \u201cHizmet s\u00f6zle\u015fmesi sona erdikten sonra; kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi veya ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar\u201d da ba\u011f\u0131\u015f\u0131kl\u0131k kapsam\u0131na dahil edilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">2019 i\u00e7in \u00f6denecek olan k\u0131dem tazminat\u0131 miktar\u0131 her y\u0131l i\u00e7in 6.017.60 TL olarak hesaplanm\u0131\u015f olup bu miktar hizmet s\u00fcresi dikkate al\u0131narak y\u0131ll\u0131k olarak hesaplanacak olup, buna g\u00f6re belirlenen miktar vergiden ba\u011f\u0131\u015f\u0131k tutulacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 61\u2019inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na eklenen h\u00fck\u00fcm gere\u011fi hizmet s\u00f6zle\u015fmesi sona erdikten sonra; kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi ve ikale s\u00f6zle\u015fmesi gibi s\u00f6zle\u015fmeler kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar \u00fccret olarak kabul edilecek olup, bu tazminatlar \u00fccret h\u00fck\u00fcmlerine g\u00f6re vergilendirilecektir.<\/span><\/p>  \t\t\t\t","slug":"kidem-tazminatlarinin-vergilendirilmesi","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":"K\u0131dem tazminatlar\u0131n\u0131n vergilendirilmesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":104,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}