{"id":7314,"date":"2016-11-03T08:15:17","date_gmt":"2016-11-03T06:15:17","guid":{"rendered":"https:\/\/yerelsen.org.tr\/?p=7314"},"modified":"2016-11-03T08:15:17","modified_gmt":"2016-11-03T06:15:17","slug":"gelir-vergisi-kanununda-degisiklik-resmi-gazetede-yayinlandi","status":"publish","type":"post","link":"https:\/\/yerelsen.org.tr\/index.php\/gelir-vergisi-kanununda-degisiklik-resmi-gazetede-yayinlandi\/","title":{"rendered":"Gelir Vergisi Kanununda De\u011fi\u015fiklik Resmi Gazetede Yay\u0131nland\u0131"},"content":{"rendered":"

6753 say\u0131l\u0131 Gelir Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun, 28 Ekim 2016 tarih ve 29871 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

1 Ekim 2016 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren Kanun ile 193 say\u0131l\u0131 Gelir Vergisi Kanunu’na bir ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n

Gelir Vergisi Kanunu’na eklenen Ge\u00e7ici 86. madde uyar\u0131nca 2016 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin net \u00fccretleri bu Kanunun 103 \u00fcnc\u00fc maddesinde yaz\u0131l\u0131 tarife nedeniyle 32 nci maddedeki esaslara g\u00f6re sadece kendisi i\u00e7in asgari ge\u00e7im indirimi hesaplanan asgari \u00fccretlilere 2016 y\u0131l\u0131 Ocak ay\u0131na ili\u015fkin \u00f6denen net \u00fccretin alt\u0131nda kalanlara, bu tutar ile 2016 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin olarak ayl\u0131k hesaplanan net \u00fccreti aras\u0131ndaki fark tutar\u0131n, \u00fccretlinin asgari ge\u00e7im indirimine ilave edilmesi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

Ge\u00e7ici 86. maddenin ikinci f\u0131kras\u0131 uyar\u0131nca Gelir Vergisi Kanunu’nun bu maddeye ayk\u0131r\u0131 olan h\u00fck\u00fcmleri 2016 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131 i\u00e7in uygulanmayacakt\u0131r. 6753 say\u0131l\u0131 Kanun kapsam\u0131ndaki de\u011fi\u015fikli\u011fin uygulanmas\u0131na ili\u015fkin usul ve esaslar ile mahsup \u015feklini ve d\u00f6nemini belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilendirilmi\u015ftir.<\/p>\n

28 Ekim 216 tarih ve 29871 say\u0131l\u0131 Resmi Gazete’de Gelir Vergisi Genel Tebli\u011fi i\u00e7in t\u0131klay\u0131n\u0131z…<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"6753 say\u0131l\u0131 Gelir Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun, 28 Ekim 2016 tarih ve 29871 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanm\u0131\u015ft\u0131r. 1 […]","protected":false},"author":3,"featured_media":7316,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-7314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyurular"],"_links":{"self":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/7314","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/comments?post=7314"}],"version-history":[{"count":2,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/7314\/revisions"}],"predecessor-version":[{"id":7317,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/7314\/revisions\/7317"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/media\/7316"}],"wp:attachment":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/media?parent=7314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/categories?post=7314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/tags?post=7314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}