{"status":true,"post":{"id":35937,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-12-14 10:31:24","created_at":"2022-12-14T10:31:24.000000Z","updated_at":"2022-12-14T10:31:24.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":35937,"is_featured":0,"title":"Nakdi yemek ve yakacak bedelleri istisnas\u0131","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":"Resmi Gazete\u2019nin 9 Kas\u0131m 2022 tarihli say\u0131s\u0131nda yay\u0131mlanan 7420 say\u0131l\u0131 kanun ile \u00f6nemli d\u00fczenlemeler yap\u0131ld\u0131.","content":"<p style=\"margin: 0cm 0cm 0.0001pt; line-height: normal; font-size: 15px; font-family: Calibri, sans-serif; text-align: right;\"><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'><strong>OSMAN ARIO\u011eLU<\/strong><\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Resmi Gazete\u2019nin 9 Kas\u0131m 2022 tarihli say\u0131s\u0131nda yay\u0131mlanan 7420 say\u0131l\u0131 kanun ile \u00f6nemli d\u00fczenlemeler yap\u0131ld\u0131. Bu d\u00fczenlemelerden ikisi \u00e7al\u0131\u015fanlar ve i\u015fverenler a\u00e7\u0131s\u0131ndan son derece de\u011ferli. Bu d\u00fczenlemeler;<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><ul><li style=\"margin-top: 0cm; margin-right: 0cm; margin-bottom: 0.0001pt; line-height: normal; font-size: 15px; font-family: Calibri, sans-serif;\"><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00c7al\u0131\u015fanlara nakdi olarak yap\u0131lan yemek yard\u0131mlar\u0131,<\/span><\/li><li style=\"margin-top: 0cm; margin-right: 0cm; margin-bottom: 0.0001pt; line-height: normal; font-size: 15px; font-family: Calibri, sans-serif;\"><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00c7al\u0131\u015fanlara \u00f6denen yakacak bedelleri...<\/span><\/li><\/ul><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Bu iki d\u00fczenlemenin nas\u0131l \u00e7al\u0131\u015faca\u011f\u0131n\u0131 bu yaz\u0131m\u0131zda biraz daha a\u00e7\u0131k hale getirelim istiyoruz.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'><strong>YEMEK YARDIMLARI<\/strong><\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Kanun ile Gelir Vergisi Kanunu\u2019nun 23. maddesinin birinci f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendinin parantez i\u00e7i h\u00fckm\u00fc yeniden d\u00fczenlenerek, \u00e7al\u0131\u015fanlara, \u00e7al\u0131\u015f\u0131lan g\u00fcnler i\u00e7in nakden \u00f6denen g\u00fcnl\u00fck 51 TL yemek bedelinin gelir vergisinden istisna edilmesi sa\u011fland\u0131. Bunun i\u00e7in \u00f6teden beri gerekli olan \u015fart, \u00e7al\u0131\u015fana i\u015fyeri veya m\u00fc\u015ftemilat\u0131nda yemek verilmemesidir. Bu tutar, 1 Aral\u0131k 2022 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup, \u00f6n\u00fcm\u00fczdeki y\u0131llarda yeniden de\u011ferleme ile veya yetki kullan\u0131lmas\u0131 durumunda Cumhurba\u015fkan\u0131 Karar\u0131 ile belirlenecek oran ile art\u0131r\u0131larak uygulanacak.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Daha \u00f6nce sadece yemek kart\u0131 veya fi\u015fi verilerek sa\u011flanan bu istisna, daha pratik i\u015fler hale getirildi. Mevcut uygulamada \u00e7al\u0131\u015fana, i\u015fyeri veya m\u00fc\u015ftemilat\u0131nda sa\u011flanan yemek verilmesi, tutar\u0131na bak\u0131lmaks\u0131z\u0131n ve bir s\u0131n\u0131rlamaya tabi olmadan i\u015fle ilgili genel giderler kapsam\u0131nda de\u011ferlendiriliyor, \u00e7al\u0131\u015fan a\u00e7\u0131s\u0131ndan herhangi bir vergileme konusu yap\u0131lm\u0131yor. \u0130\u015fyeri veya m\u00fc\u015ftemilat\u0131nda yemek verilmeyen durumlarda ise yemek kart\u0131 yemek fi\u015fi gibi uygulamalarla g\u00fcnl\u00fck olarak belirlenen tutarda istisna uygulan\u0131yordu. Yasa ile buna ilave olarak getirilen; \u00e7al\u0131\u015fana, \u00fccreti ile birlikte nakit olarak \u00f6denen bedelin de istisna kapsam\u0131nda de\u011ferlendirilmesidir. Bu haliyle g\u00fcn\u00fcm\u00fcz teknolojik ko\u015fullar\u0131nda d\u00fczenleme son derece yerindedir.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Yemek kart\u0131 verilmesinde de prensip olarak istisna ayn\u0131 tutarla s\u0131n\u0131rl\u0131, ancak yemek kart\u0131 verilmesi durumunda fatura d\u00fczenlenerek bu kart bedeli, yemek kart\u0131 veren firmalara \u00f6dendi\u011finden do\u011fal olarak g\u00fcnl\u00fck bedele y\u00fczde 8 KDV kadar ilave edilerek \u00f6denmesi gerekiyor. \u00c7al\u0131\u015fan da \u00f6denen bu KDV tutar\u0131 kadar ilave bedel ile fiilen yemek yedi\u011fi yere, yine KDV olarak \u00f6deme yapabiliyor. Nakit olarak \u00e7al\u0131\u015fana maa\u015f\u0131 ile beraber \u00f6deme yap\u0131lmas\u0131 durumunda ise i\u015fveren do\u011fal olarak istisna tutar\u0131 kadar bir nakit bedeli yat\u0131rmas\u0131 gerekece\u011finden \u00e7al\u0131\u015fan yemek yedi\u011fi yere bedel \u00f6derken, yemek kart\u0131 uygulamas\u0131na g\u00f6re KDV kadar bir dezavantajl\u0131 durumda oluyor. Ancak her durumda \u00e7al\u0131\u015fan kendisine \u00e7al\u0131\u015f\u0131lan g\u00fcnler i\u00e7in \u00f6denen bu bedeli illa bir lokantada yemek yiyerek harcamayabilece\u011finden bir anlamda kendisine nakden yap\u0131lan ek bir deste\u011fe kavu\u015fmu\u015f olacak.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Sosyal G\u00fcvenlik Kurumu da 5510 say\u0131l\u0131 kanunun 80. maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendindeki yetkiyi kullanarak \u00f6nce 12 Kas\u0131m 2022 tarihli Resmi Gazete\u2019de yay\u0131mlanan bir y\u00f6netmelik de\u011fi\u015fikli\u011fi ile ayn\u0131 tutar\u0131 SGK priminden istisna hale getirdi ve devam\u0131nda da 23 Kas\u0131m 2022 tarihinde yay\u0131mlad\u0131\u011f\u0131 bir genelge ile uygulaman\u0131n ayr\u0131nt\u0131lar\u0131n\u0131 a\u00e7\u0131klad\u0131. Yemek kart\u0131na y\u00f6nelik a\u00e7\u0131klamam\u0131z SGK primleri bak\u0131m\u0131ndan da ge\u00e7erli.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Bu d\u00fczenleme, yemek kart\u0131 uygulamas\u0131n\u0131n tamamen sonland\u0131r\u0131lmas\u0131n\u0131 sa\u011flamak \u00fczere de\u011fil, ek bir alternatif olarak i\u015fverene ve \u00e7al\u0131\u015fana sa\u011flanan bir imkan olarak de\u011ferlendirilmeli.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'><strong>YAKACAK YARDIMI<\/strong><\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>7420 say\u0131l\u0131 kanuna eklenen ge\u00e7ici 1\u2019inci madde ile 30 Haziran 2023 tarihine kadar uygulanmak \u00fczere; \u00e7al\u0131\u015fanlara elektrik, do\u011falgaz ve di\u011fer \u0131s\u0131nma giderlerine kar\u015f\u0131l\u0131k olmak \u00fczere yap\u0131lan ayl\u0131k 1.000 T\u00fcrk Liras\u0131\u2019n\u0131 a\u015fmayan \u00f6demeler, SGK primine ve gelir vergisine tabi tutulmayacak.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>T\u00fcm bu \u00f6demelerin bahsedilen istisnalardan yararlanabilmesi i\u00e7in asgari \u00fccrete ilave olarak \u00f6denmesi gerekiyor.<\/span><\/p>","slug":"nakdi-yemek-ve-yakacak-bedelleri-istisnasi","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1172,"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":36063,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":35937,"locale":"tr","category_id":73,"title":"Nakdi yemek ve yakacak bedelleri istisnas\u0131","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":"Resmi Gazete\u2019nin 9 Kas\u0131m 2022 tarihli say\u0131s\u0131nda yay\u0131mlanan 7420 say\u0131l\u0131 kanun ile \u00f6nemli d\u00fczenlemeler yap\u0131ld\u0131.","content":"<p style=\"margin: 0cm 0cm 0.0001pt; line-height: normal; font-size: 15px; font-family: Calibri, sans-serif; text-align: right;\"><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'><strong>OSMAN ARIO\u011eLU<\/strong><\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Resmi Gazete\u2019nin 9 Kas\u0131m 2022 tarihli say\u0131s\u0131nda yay\u0131mlanan 7420 say\u0131l\u0131 kanun ile \u00f6nemli d\u00fczenlemeler yap\u0131ld\u0131. Bu d\u00fczenlemelerden ikisi \u00e7al\u0131\u015fanlar ve i\u015fverenler a\u00e7\u0131s\u0131ndan son derece de\u011ferli. Bu d\u00fczenlemeler;<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><ul><li style=\"margin-top: 0cm; margin-right: 0cm; margin-bottom: 0.0001pt; line-height: normal; font-size: 15px; font-family: Calibri, sans-serif;\"><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00c7al\u0131\u015fanlara nakdi olarak yap\u0131lan yemek yard\u0131mlar\u0131,<\/span><\/li><li style=\"margin-top: 0cm; margin-right: 0cm; margin-bottom: 0.0001pt; line-height: normal; font-size: 15px; font-family: Calibri, sans-serif;\"><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00c7al\u0131\u015fanlara \u00f6denen yakacak bedelleri...<\/span><\/li><\/ul><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Bu iki d\u00fczenlemenin nas\u0131l \u00e7al\u0131\u015faca\u011f\u0131n\u0131 bu yaz\u0131m\u0131zda biraz daha a\u00e7\u0131k hale getirelim istiyoruz.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'><strong>YEMEK YARDIMLARI<\/strong><\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Kanun ile Gelir Vergisi Kanunu\u2019nun 23. maddesinin birinci f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendinin parantez i\u00e7i h\u00fckm\u00fc yeniden d\u00fczenlenerek, \u00e7al\u0131\u015fanlara, \u00e7al\u0131\u015f\u0131lan g\u00fcnler i\u00e7in nakden \u00f6denen g\u00fcnl\u00fck 51 TL yemek bedelinin gelir vergisinden istisna edilmesi sa\u011fland\u0131. Bunun i\u00e7in \u00f6teden beri gerekli olan \u015fart, \u00e7al\u0131\u015fana i\u015fyeri veya m\u00fc\u015ftemilat\u0131nda yemek verilmemesidir. Bu tutar, 1 Aral\u0131k 2022 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup, \u00f6n\u00fcm\u00fczdeki y\u0131llarda yeniden de\u011ferleme ile veya yetki kullan\u0131lmas\u0131 durumunda Cumhurba\u015fkan\u0131 Karar\u0131 ile belirlenecek oran ile art\u0131r\u0131larak uygulanacak.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Daha \u00f6nce sadece yemek kart\u0131 veya fi\u015fi verilerek sa\u011flanan bu istisna, daha pratik i\u015fler hale getirildi. Mevcut uygulamada \u00e7al\u0131\u015fana, i\u015fyeri veya m\u00fc\u015ftemilat\u0131nda sa\u011flanan yemek verilmesi, tutar\u0131na bak\u0131lmaks\u0131z\u0131n ve bir s\u0131n\u0131rlamaya tabi olmadan i\u015fle ilgili genel giderler kapsam\u0131nda de\u011ferlendiriliyor, \u00e7al\u0131\u015fan a\u00e7\u0131s\u0131ndan herhangi bir vergileme konusu yap\u0131lm\u0131yor. \u0130\u015fyeri veya m\u00fc\u015ftemilat\u0131nda yemek verilmeyen durumlarda ise yemek kart\u0131 yemek fi\u015fi gibi uygulamalarla g\u00fcnl\u00fck olarak belirlenen tutarda istisna uygulan\u0131yordu. Yasa ile buna ilave olarak getirilen; \u00e7al\u0131\u015fana, \u00fccreti ile birlikte nakit olarak \u00f6denen bedelin de istisna kapsam\u0131nda de\u011ferlendirilmesidir. Bu haliyle g\u00fcn\u00fcm\u00fcz teknolojik ko\u015fullar\u0131nda d\u00fczenleme son derece yerindedir.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Yemek kart\u0131 verilmesinde de prensip olarak istisna ayn\u0131 tutarla s\u0131n\u0131rl\u0131, ancak yemek kart\u0131 verilmesi durumunda fatura d\u00fczenlenerek bu kart bedeli, yemek kart\u0131 veren firmalara \u00f6dendi\u011finden do\u011fal olarak g\u00fcnl\u00fck bedele y\u00fczde 8 KDV kadar ilave edilerek \u00f6denmesi gerekiyor. \u00c7al\u0131\u015fan da \u00f6denen bu KDV tutar\u0131 kadar ilave bedel ile fiilen yemek yedi\u011fi yere, yine KDV olarak \u00f6deme yapabiliyor. Nakit olarak \u00e7al\u0131\u015fana maa\u015f\u0131 ile beraber \u00f6deme yap\u0131lmas\u0131 durumunda ise i\u015fveren do\u011fal olarak istisna tutar\u0131 kadar bir nakit bedeli yat\u0131rmas\u0131 gerekece\u011finden \u00e7al\u0131\u015fan yemek yedi\u011fi yere bedel \u00f6derken, yemek kart\u0131 uygulamas\u0131na g\u00f6re KDV kadar bir dezavantajl\u0131 durumda oluyor. Ancak her durumda \u00e7al\u0131\u015fan kendisine \u00e7al\u0131\u015f\u0131lan g\u00fcnler i\u00e7in \u00f6denen bu bedeli illa bir lokantada yemek yiyerek harcamayabilece\u011finden bir anlamda kendisine nakden yap\u0131lan ek bir deste\u011fe kavu\u015fmu\u015f olacak.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Sosyal G\u00fcvenlik Kurumu da 5510 say\u0131l\u0131 kanunun 80. maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendindeki yetkiyi kullanarak \u00f6nce 12 Kas\u0131m 2022 tarihli Resmi Gazete\u2019de yay\u0131mlanan bir y\u00f6netmelik de\u011fi\u015fikli\u011fi ile ayn\u0131 tutar\u0131 SGK priminden istisna hale getirdi ve devam\u0131nda da 23 Kas\u0131m 2022 tarihinde yay\u0131mlad\u0131\u011f\u0131 bir genelge ile uygulaman\u0131n ayr\u0131nt\u0131lar\u0131n\u0131 a\u00e7\u0131klad\u0131. Yemek kart\u0131na y\u00f6nelik a\u00e7\u0131klamam\u0131z SGK primleri bak\u0131m\u0131ndan da ge\u00e7erli.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Bu d\u00fczenleme, yemek kart\u0131 uygulamas\u0131n\u0131n tamamen sonland\u0131r\u0131lmas\u0131n\u0131 sa\u011flamak \u00fczere de\u011fil, ek bir alternatif olarak i\u015fverene ve \u00e7al\u0131\u015fana sa\u011flanan bir imkan olarak de\u011ferlendirilmeli.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'><strong>YAKACAK YARDIMI<\/strong><\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>7420 say\u0131l\u0131 kanuna eklenen ge\u00e7ici 1\u2019inci madde ile 30 Haziran 2023 tarihine kadar uygulanmak \u00fczere; \u00e7al\u0131\u015fanlara elektrik, do\u011falgaz ve di\u011fer \u0131s\u0131nma giderlerine kar\u015f\u0131l\u0131k olmak \u00fczere yap\u0131lan ayl\u0131k 1.000 T\u00fcrk Liras\u0131\u2019n\u0131 a\u015fmayan \u00f6demeler, SGK primine ve gelir vergisine tabi tutulmayacak.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>T\u00fcm bu \u00f6demelerin bahsedilen istisnalardan yararlanabilmesi i\u00e7in asgari \u00fccrete ilave olarak \u00f6denmesi gerekiyor.<\/span><\/p>","slug":"nakdi-yemek-ve-yakacak-bedelleri-istisnasi","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":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":1172,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}