{"status":true,"post":{"id":21577,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:09:36","created_at":"2020-02-27T21:00:00.000000Z","updated_at":"2022-10-24T11:09:36.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21577,"is_featured":0,"title":"\u00d6zel hizmetlerde \u00e7al\u0131\u015fanlar\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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019na g\u00f6re \u00fccret gelirleri; ger\u00e7ek \u00fccretler ve di\u011fer \u00fccretler olmak \u00fczere iki \u015fekilde vergilendirilmektedir. Ger\u00e7ek usulde elde edilen \u00fccret gelirlerinin vergilendirilmesi tevkifat usul\u00fc ve\/veya y\u0131ll\u0131k beyanname ile beyan edilmesi suretiyle yap\u0131labilmektedir. (Gelir Vergisi Kanunu md:94) <\/span><\/p>  <p><span class=\"large\">Di\u011fer \u00fccretli hizmet erbab\u0131n\u0131n \u00f6deyece\u011fi gelir vergisi, hizmetin verilece\u011fi takvim y\u0131l\u0131n\u0131n ikinci ay\u0131nda (\u015fubat) belirlenmektedir. Di\u011fer \u00fccretli hizmet erbab\u0131n\u0131n safi \u00fccretleri, takvim y\u0131l\u0131 ba\u015f\u0131nda ge\u00e7erli olan ve sanayi kesiminde \u00e7al\u0131\u015fan 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in uygulanan asgari \u00fccretin br\u00fct tutar\u0131n\u0131n y\u00fczde 25\u2019i olarak hesaplanmaktad\u0131r. Bulunan safi \u00fccret tutar\u0131na vergi tarifesi uygulanarak \u00f6denecek gelir vergisi tespit edilmektedir. (Di\u011fer \u00dccret Gelirlerinin Vergilendirilmesi Rehberi, Yay\u0131n No:301- M\u00fckellef Hizmetleri Daire Ba\u015fkanl\u0131\u011f\u0131)<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 64\u2019\u00fcnc\u00fc maddesine g\u00f6re di\u011fer \u00fccretli kapsam\u0131nda say\u0131lan hizmet erbaplar\u0131 \u015f\u00f6yledir: <\/span><\/p>  <ul>   <li><span class=\"large\">Kazan\u00e7lar\u0131 basit usulde tespit edilen ticaret erbab\u0131 yan\u0131nda \u00e7al\u0131\u015fanlar, <\/span><\/li>   <li><span class=\"large\"> \u00d6zel hizmetlerde \u00e7al\u0131\u015fan \u015fof\u00f6rler, <\/span><\/li>   <li><span class=\"large\"> \u00d6zel in\u015faat sahiplerinin \u00fccretli \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 in\u015faat i\u015f\u00e7ileri, <\/span><\/li>   <li><span class=\"large\"> Ger\u00e7ek \u00fccretlerinin tespitine imkan olmamas\u0131 nedeniyle, Dan\u0131\u015ftay\u2019\u0131n olumlu g\u00f6r\u00fc\u015f\u00fc ve Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019nca bu kapsama al\u0131nanlar,<\/span><\/li>  <\/ul>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 64\u2019\u00fcnc\u00fc maddesine g\u00f6re di\u011fer \u00fccret gelirleri nedeniyle beyanname verilmesi halinde de di\u011fer \u00fccret gelirleri beyannameye dahil edilmez.<\/span><br><span class=\"large\"> Di\u011fer \u00fccret kapsam\u0131na giren hizmet erbab\u0131n\u0131n m\u00fckellefiyet tesisinde bildirim i\u00e7in ba\u015fvurulacak dilek\u00e7e ekinde; <\/span><\/p>  <ul>   <li><span class=\"large\">Kimlik kart\u0131, yabanc\u0131larda pasaportun noter onayl\u0131 \u00f6rne\u011fi ya da vergi dairesi yetkililerine onaylat\u0131lmak \u00fczere asl\u0131 veya fotokopisi, <\/span><\/li>   <li><span class=\"large\"> \u0130\u015fverenden al\u0131nan i\u015f bildirimi (i\u015f bildiriminde i\u015fveren ad\u0131, soyad\u0131, ba\u011fl\u0131 oldu\u011fu vergi dairesi ba\u015fkanl\u0131\u011f\u0131\/ vergi dairesi m\u00fcd\u00fcrl\u00fc\u011f\u00fc, vergi kimlik numaras\u0131\/ T\u00fcrkiye Cumhuriyeti kimlik numaras\u0131, adresi ve imzas\u0131 bulunmal\u0131d\u0131r.) aran\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">M\u00fckellefiyet tesisi yap\u0131lan hizmet erbab\u0131na vergi dairesi taraf\u0131ndan vergi karnesi verilir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 247\u2019nci maddesine g\u00f6re di\u011fer \u00fccret kapsam\u0131nda vergilendirilenler vergi karnesi almaya mecbur olup, vergi karnelerinin kendileri taraf\u0131ndan yaz\u0131lmas\u0131 gereken k\u0131s\u0131mlar\u0131n\u0131 doldurduktan sonra, vergi bak\u0131m\u0131ndan durumlar\u0131n\u0131 kay\u0131t ve tescil ve karneye i\u015faret ettirmek \u00fczere bunlar\u0131 ba\u011fl\u0131 olduklar\u0131 vergi dairesine ibraz etmek zorundad\u0131rlar.<\/span><\/p>  <p><span class=\"large\">M\u00fckelleflerin doldurduklar\u0131 karneyi vergi dairesine ibraz etmeleri veya de\u011fi\u015fikli\u011fi karneye i\u015faret ettirme s\u00fcresi, i\u015fe ba\u015flama veya de\u011fi\u015fikli\u011fin meydana geldi\u011fi tarihten itibaren bir ayd\u0131r.<\/span><\/p>  <p><span class=\"large\">Vergi karnesi alan di\u011fer \u00fccretliler alm\u0131\u015f olduklar\u0131 vergi karnelerini, i\u015fin devam etti\u011fi s\u00fcrece muhafaza etmekle y\u00fck\u00fcml\u00fcd\u00fcrler.<\/span><\/p>  <p><span class=\"large\">Di\u011fer \u00fccretlerde vergilendirme d\u00f6nemi hizmetin ifa olundu\u011fu takvim y\u0131l\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer \u00fccretli hizmet erbab\u0131n\u0131n \u00f6deyece\u011fi gelir vergisi, hizmetin ifa olundu\u011fu takvim y\u0131l\u0131n\u0131n ikinci ay\u0131nda, takvim y\u0131l\u0131 i\u00e7inde i\u015fe ba\u015flamas\u0131 halinde i\u015fe ba\u015flama tarihinden itibaren bir ay i\u00e7inde tarh edilip tahakkuka ba\u011flan\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer \u00fccret sahiplerinin tarh zamanlar\u0131n\u0131n sona ermesinden \u00f6nce memleketi terk etmesi halinde, memleketi terk tarihinden \u00f6nce 15 (on be\u015f) g\u00fcn i\u00e7inde bu verginin tarh edilerek tahakkuka ba\u011flanmas\u0131 gerekmektedir. S\u00f6z konusu tarhiyat\u0131n m\u00fckellef ikametgah\u0131n\u0131n bulundu\u011fu yer vergi dairesince yap\u0131lmad\u0131\u011f\u0131 durumlarda tarhiyat\u0131n faaliyetin icra edildi\u011fi yerin vergi dairesince yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">Kazan\u00e7lar\u0131 basit usulde tespit edilen ticaret erbab\u0131 yan\u0131nda \u00e7al\u0131\u015fanlar, \u00f6zel in\u015faat sahiplerinin \u00fccretli \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 i\u015f\u00e7iler, \u00f6zel hizmetlerde \u00e7al\u0131\u015fan \u015fof\u00f6rler ile gayrimenkul sermaye irad\u0131 sahibi yan\u0131nda \u00e7al\u0131\u015fanlar \u2018Di\u011fer \u00fccret gelirlerinin vergilendirilmesi\u2019 esas\u0131na g\u00f6re m\u00fckellefiyetlerini ilgili vergi dairelerine s\u00fcresi i\u00e7erisinde yapt\u0131rmakla y\u00fck\u00fcml\u00fcd\u00fcrler.<\/span><\/p>  \t\t\t\t","slug":"ozel-hizmetlerde-calisanlarin-vergilendirilmesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u00d6zel hizmetlerde \u00e7al\u0131\u015fanlar\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":94,"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":21676,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21577,"locale":"tr","category_id":73,"title":"\u00d6zel hizmetlerde \u00e7al\u0131\u015fanlar\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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019na g\u00f6re \u00fccret gelirleri; ger\u00e7ek \u00fccretler ve di\u011fer \u00fccretler olmak \u00fczere iki \u015fekilde vergilendirilmektedir. Ger\u00e7ek usulde elde edilen \u00fccret gelirlerinin vergilendirilmesi tevkifat usul\u00fc ve\/veya y\u0131ll\u0131k beyanname ile beyan edilmesi suretiyle yap\u0131labilmektedir. (Gelir Vergisi Kanunu md:94) <\/span><\/p>  <p><span class=\"large\">Di\u011fer \u00fccretli hizmet erbab\u0131n\u0131n \u00f6deyece\u011fi gelir vergisi, hizmetin verilece\u011fi takvim y\u0131l\u0131n\u0131n ikinci ay\u0131nda (\u015fubat) belirlenmektedir. Di\u011fer \u00fccretli hizmet erbab\u0131n\u0131n safi \u00fccretleri, takvim y\u0131l\u0131 ba\u015f\u0131nda ge\u00e7erli olan ve sanayi kesiminde \u00e7al\u0131\u015fan 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in uygulanan asgari \u00fccretin br\u00fct tutar\u0131n\u0131n y\u00fczde 25\u2019i olarak hesaplanmaktad\u0131r. Bulunan safi \u00fccret tutar\u0131na vergi tarifesi uygulanarak \u00f6denecek gelir vergisi tespit edilmektedir. (Di\u011fer \u00dccret Gelirlerinin Vergilendirilmesi Rehberi, Yay\u0131n No:301- M\u00fckellef Hizmetleri Daire Ba\u015fkanl\u0131\u011f\u0131)<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 64\u2019\u00fcnc\u00fc maddesine g\u00f6re di\u011fer \u00fccretli kapsam\u0131nda say\u0131lan hizmet erbaplar\u0131 \u015f\u00f6yledir: <\/span><\/p>  <ul>   <li><span class=\"large\">Kazan\u00e7lar\u0131 basit usulde tespit edilen ticaret erbab\u0131 yan\u0131nda \u00e7al\u0131\u015fanlar, <\/span><\/li>   <li><span class=\"large\"> \u00d6zel hizmetlerde \u00e7al\u0131\u015fan \u015fof\u00f6rler, <\/span><\/li>   <li><span class=\"large\"> \u00d6zel in\u015faat sahiplerinin \u00fccretli \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 in\u015faat i\u015f\u00e7ileri, <\/span><\/li>   <li><span class=\"large\"> Ger\u00e7ek \u00fccretlerinin tespitine imkan olmamas\u0131 nedeniyle, Dan\u0131\u015ftay\u2019\u0131n olumlu g\u00f6r\u00fc\u015f\u00fc ve Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019nca bu kapsama al\u0131nanlar,<\/span><\/li>  <\/ul>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 64\u2019\u00fcnc\u00fc maddesine g\u00f6re di\u011fer \u00fccret gelirleri nedeniyle beyanname verilmesi halinde de di\u011fer \u00fccret gelirleri beyannameye dahil edilmez.<\/span><br><span class=\"large\"> Di\u011fer \u00fccret kapsam\u0131na giren hizmet erbab\u0131n\u0131n m\u00fckellefiyet tesisinde bildirim i\u00e7in ba\u015fvurulacak dilek\u00e7e ekinde; <\/span><\/p>  <ul>   <li><span class=\"large\">Kimlik kart\u0131, yabanc\u0131larda pasaportun noter onayl\u0131 \u00f6rne\u011fi ya da vergi dairesi yetkililerine onaylat\u0131lmak \u00fczere asl\u0131 veya fotokopisi, <\/span><\/li>   <li><span class=\"large\"> \u0130\u015fverenden al\u0131nan i\u015f bildirimi (i\u015f bildiriminde i\u015fveren ad\u0131, soyad\u0131, ba\u011fl\u0131 oldu\u011fu vergi dairesi ba\u015fkanl\u0131\u011f\u0131\/ vergi dairesi m\u00fcd\u00fcrl\u00fc\u011f\u00fc, vergi kimlik numaras\u0131\/ T\u00fcrkiye Cumhuriyeti kimlik numaras\u0131, adresi ve imzas\u0131 bulunmal\u0131d\u0131r.) aran\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">M\u00fckellefiyet tesisi yap\u0131lan hizmet erbab\u0131na vergi dairesi taraf\u0131ndan vergi karnesi verilir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 247\u2019nci maddesine g\u00f6re di\u011fer \u00fccret kapsam\u0131nda vergilendirilenler vergi karnesi almaya mecbur olup, vergi karnelerinin kendileri taraf\u0131ndan yaz\u0131lmas\u0131 gereken k\u0131s\u0131mlar\u0131n\u0131 doldurduktan sonra, vergi bak\u0131m\u0131ndan durumlar\u0131n\u0131 kay\u0131t ve tescil ve karneye i\u015faret ettirmek \u00fczere bunlar\u0131 ba\u011fl\u0131 olduklar\u0131 vergi dairesine ibraz etmek zorundad\u0131rlar.<\/span><\/p>  <p><span class=\"large\">M\u00fckelleflerin doldurduklar\u0131 karneyi vergi dairesine ibraz etmeleri veya de\u011fi\u015fikli\u011fi karneye i\u015faret ettirme s\u00fcresi, i\u015fe ba\u015flama veya de\u011fi\u015fikli\u011fin meydana geldi\u011fi tarihten itibaren bir ayd\u0131r.<\/span><\/p>  <p><span class=\"large\">Vergi karnesi alan di\u011fer \u00fccretliler alm\u0131\u015f olduklar\u0131 vergi karnelerini, i\u015fin devam etti\u011fi s\u00fcrece muhafaza etmekle y\u00fck\u00fcml\u00fcd\u00fcrler.<\/span><\/p>  <p><span class=\"large\">Di\u011fer \u00fccretlerde vergilendirme d\u00f6nemi hizmetin ifa olundu\u011fu takvim y\u0131l\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer \u00fccretli hizmet erbab\u0131n\u0131n \u00f6deyece\u011fi gelir vergisi, hizmetin ifa olundu\u011fu takvim y\u0131l\u0131n\u0131n ikinci ay\u0131nda, takvim y\u0131l\u0131 i\u00e7inde i\u015fe ba\u015flamas\u0131 halinde i\u015fe ba\u015flama tarihinden itibaren bir ay i\u00e7inde tarh edilip tahakkuka ba\u011flan\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer \u00fccret sahiplerinin tarh zamanlar\u0131n\u0131n sona ermesinden \u00f6nce memleketi terk etmesi halinde, memleketi terk tarihinden \u00f6nce 15 (on be\u015f) g\u00fcn i\u00e7inde bu verginin tarh edilerek tahakkuka ba\u011flanmas\u0131 gerekmektedir. S\u00f6z konusu tarhiyat\u0131n m\u00fckellef ikametgah\u0131n\u0131n bulundu\u011fu yer vergi dairesince yap\u0131lmad\u0131\u011f\u0131 durumlarda tarhiyat\u0131n faaliyetin icra edildi\u011fi yerin vergi dairesince yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">Kazan\u00e7lar\u0131 basit usulde tespit edilen ticaret erbab\u0131 yan\u0131nda \u00e7al\u0131\u015fanlar, \u00f6zel in\u015faat sahiplerinin \u00fccretli \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 i\u015f\u00e7iler, \u00f6zel hizmetlerde \u00e7al\u0131\u015fan \u015fof\u00f6rler ile gayrimenkul sermaye irad\u0131 sahibi yan\u0131nda \u00e7al\u0131\u015fanlar \u2018Di\u011fer \u00fccret gelirlerinin vergilendirilmesi\u2019 esas\u0131na g\u00f6re m\u00fckellefiyetlerini ilgili vergi dairelerine s\u00fcresi i\u00e7erisinde yapt\u0131rmakla y\u00fck\u00fcml\u00fcd\u00fcrler.<\/span><\/p>  \t\t\t\t","slug":"ozel-hizmetlerde-calisanlarin-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":"\u00d6zel hizmetlerde \u00e7al\u0131\u015fanlar\u0131n vergilendirilmesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":94,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}