{"id":17242,"date":"2022-07-08T07:24:22","date_gmt":"2022-07-08T07:24:22","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=17242"},"modified":"2022-07-08T07:24:22","modified_gmt":"2022-07-08T07:24:22","slug":"193-sayili-gelir-vergisi-kanununun-23-uncu-maddesinde-yer-alan-tutarlarla-ilgili-kararin-yururluge-konulmasi-hakkinda-karar-karar-sayisi-5799","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2022\/07\/193-sayili-gelir-vergisi-kanununun-23-uncu-maddesinde-yer-alan-tutarlarla-ilgili-kararin-yururluge-konulmasi-hakkinda-karar-karar-sayisi-5799\/","title":{"rendered":"193 Say\u0131l\u0131 Gelir Vergisi Kanununun 23 \u00fcnc\u00fc Maddesinde Yer Alan\u2008Tutarlarla \u0130lgili Karar\u0131n Y\u00fcr\u00fcrl\u00fc\u011fe Konulmas\u0131 Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 5799)"},"content":{"rendered":"

\"\"<\/a>GVK 23 \u00fcnc\u00fc Maddesinde Yer Alan\u2008Tutarlar (Karar Say\u0131s\u0131: 5799) 08 Temmuz 2022 Tarihli Resmi Gazete Say\u0131: 31890 Karar Say\u0131s\u0131: 5799 193 say\u0131l\u0131 Gelir Verg…<\/p>\n

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Tarih:\u00a0
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GVK 23 \u00fcnc\u00fc Maddesinde Yer Alan\u2008Tutarlar (Karar Say\u0131s\u0131: 5799)<\/strong><\/p>\n<\/div>\n

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08 Temmuz 2022 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 31890<\/p>\n

Karar Say\u0131s\u0131: 5799<\/p>\n

193 say\u0131l\u0131 Gelir Vergisi Kanununun 23 \u00fcnc\u00fc maddesinde yer alan tutarlarla ilgili ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na, mezk\u00fbr Kanunun m\u00fckerrer 123 \u00fcnc\u00fc maddesi gere\u011fince karar verilmi\u015ftir.<\/p>\n

7 Temmuz 2022<\/p>\n

Recep Tayyip ERDO\u011eAN<\/p>\n

CUMHURBA\u015eKANI<\/p>\n

7\/7\/2022 TAR\u0130HL\u0130 VE 5799 SAYILI CUMHURBA\u015eKANI KARARININ EK\u0130 KARAR<\/p>\n

MADDE 1- (1) 31\/12\/1960 tarihli ve\u00a0193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a><\/strong>\u00a023 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendinde yer alan tutar 51 TL olarak, (10) numaral\u0131 bendinde yer alan tutar 25,50 TL olarak yeniden belirlenmi\u015ftir.<\/p>\n

MADDE 2- (1) Bu Karar, 1\/7\/2022 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 3- (1) Bu Karar h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

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GVK md.23<\/strong><\/p>\n

8. (De\u011fi\u015fik: 25\/5\/1995-4108\/16 md.) 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 6.000.000 liray\u0131 (34 TL) a\u015fmamas\u0131 ve buna ili\u015fkin \u00f6demenin yemek verme hizmetini sa\u011flayan m\u00fckelleflere yap\u0131lmas\u0131 \u015fartt\u0131r. \u00d6demenin bu tutar\u0131 a\u015fmas\u0131 halinde, a\u015fan k\u0131s\u0131m ile hizmet erbab\u0131na yemek bedeli olarak nakten yap\u0131lan \u00f6demeler ve bu ama\u00e7la sa\u011flanan menfaatler \u00fccret olarak vergilendirilir.);<\/p>\n

\u2026<\/p>\n

10. Hizmet erbab\u0131n\u0131n toplu olarak i\u015fyerlerine gidip gelmelerini sa\u011flamak maksad\u0131yla i\u015fverenler taraf\u0131ndan yap\u0131lan ta\u015f\u0131ma giderleri (Ek parantez i\u00e7i h\u00fck\u00fcm:5\/12\/2019-7194\/11 md.) (\u0130\u015fverenlerce ta\u015f\u0131ma hizmeti verilmeyen durumlarda, \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck ula\u015f\u0131m bedelinin 10 T\u00fcrk liras\u0131n\u0131 (17 TL) a\u015fmamas\u0131 ve buna ili\u015fkin \u00f6demenin toplu ta\u015f\u0131ma kart\u0131, bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n temini \u015feklinde yap\u0131lmas\u0131 \u015fartt\u0131r. \u00d6demenin bu tutar\u0131 a\u015fmas\u0131 h\u00e2linde a\u015fan k\u0131s\u0131m ile hizmet erbab\u0131na ula\u015f\u0131m bedeli olarak nakden yap\u0131lan \u00f6demeler ve bu ama\u00e7la sa\u011flanan menfaatler \u00fccret olarak vergilendirilir. Bu istisnan\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkilidir.);<\/p>\n

\u2026<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

GVK 23 \u00fcnc\u00fc Maddesinde Yer Alan\u2008Tutarlar (Karar Say\u0131s\u0131: 5799) 08 Temmuz 2022 Tarihli Resmi Gazete Say\u0131: 31890 Karar Say\u0131s\u0131: 5799 193 say\u0131l\u0131 Gelir Verg…  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-17242","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17242","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=17242"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17242\/revisions"}],"predecessor-version":[{"id":17243,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17242\/revisions\/17243"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=17242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=17242"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=17242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}