{"id":2476,"date":"2011-08-03T01:17:16","date_gmt":"2011-08-03T01:17:16","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=2476"},"modified":"2011-08-03T01:17:16","modified_gmt":"2011-08-03T01:17:16","slug":"gelir-vergisi-sirkuleri-78","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2011\/08\/gelir-vergisi-sirkuleri-78\/","title":{"rendered":"Gelir Vergisi Sirk\u00fcleri \/ 78"},"content":{"rendered":"

\"\"<\/a>Aile hekimleri taraf\u0131ndan yap\u0131lan mal ve hizmet al\u0131mlar\u0131na ili\u015fkin \u00f6demelerin vergilendirilmesi hakk\u0131nda.<\/span><\/p>\n

 <\/p>\n

 <\/p>\n

<\/p>\n

T.C.<\/span><\/strong>
\n<\/span>MAL\u0130YE BAKANLI\u011eI<\/span><\/strong>
\n<\/span>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/span><\/strong><\/p>\n

\u00a0<\/span><\/p>\n

Gelir Vergisi Sirk\u00fcleri\/78<\/span><\/strong><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n\n\n\n\n
\u00a0Konusu<\/span><\/strong><\/td>\n:<\/span><\/strong>Aile hekimleri taraf\u0131ndan yap\u0131lan mal ve hizmet al\u0131mlar\u0131na ili\u015fkin \u00f6demelerin vergilendirilmesi hakk\u0131nda.<\/span><\/td>\n<\/tr>\n
\u00a0Tarihi<\/span><\/strong><\/td>\n:02\/08\/2011<\/span><\/td>\n<\/tr>\n
\u00a0Say\u0131s\u0131<\/span><\/strong><\/td>\n:<\/span><\/strong>GVK-78\/2011-4\/\/Y\u0131ll\u0131k Beyanname<\/span><\/td>\n<\/tr>\n
\u00a0\u0130lgili oldu\u011fu maddeler<\/span><\/strong><\/td>\n:<\/span><\/strong>Gelir Vergisi Kanunu Madde 9, 61, 65, 70, 85, 86 ve 94.<\/span><\/td>\n<\/tr>\n
\u00a0\u0130lgili oldu\u011fu kazan\u00e7 t\u00fcrleri<\/span><\/strong><\/td>\n:<\/span><\/strong>Ticari kazan\u00e7, \u00fccret, serbest meslek kazanc\u0131, gayrimenkul sermaye irad\u0131.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u00a0<\/span><\/p>\n

1. Giri\u015f<\/span><\/strong><\/p>\n

\u00a0<\/span><\/p>\n

26\/08\/2010 tarihli ve 27684 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 275 Seri No.lu Gelir Vergisi Genel Tebli\u011fi ile aile hekimlerine 193 say\u0131l\u0131 Gelir Vergisi Kanununun 94 \u00fcnc\u00fc maddesinde say\u0131lan \u00f6demelerden tevkifat yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmesine kar\u015f\u0131 yarg\u0131 yoluna ba\u015fvurulmas\u0131 \u00fczerine Dan\u0131\u015ftay Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Tebli\u011fin y\u00fcr\u00fct\u00fclmesinin durdurulmas\u0131na h\u00fckmedilmi\u015f, an\u0131lan karar\u0131n uygulanmas\u0131na ili\u015fkin 27\/06\/2011 tarih ve GVK-77\/2011-3 say\u0131l\u0131 Gelir Vergisi Sirk\u00fcleri yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Y\u00fcr\u00fctmenin durdurulmas\u0131na ili\u015fkin karar\u0131n Dan\u0131\u015ftay Vergi Dava Daireleri Kurulunun 08\/07\/2011 tarih ve YD \u0130tiraz No:2011\/13 say\u0131l\u0131 karar\u0131 ile kald\u0131r\u0131lmas\u0131 neticesinde, karar\u0131n uygulanmas\u0131na ili\u015fkin a\u00e7\u0131klamalar bu Sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

2. <\/span>Karar\u0131n Uygulanmas\u0131<\/span><\/strong><\/strong><\/p>\n

\u00a0<\/span><\/p>\n

Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu Karar\u0131 uyar\u0131nca aile hekimleri taraf\u0131ndan yap\u0131lan mal ve hizmet al\u0131mlar\u0131na ili\u015fkin \u00f6demelerin vergilendirilmesi hakk\u0131nda 26\/08\/2010 tarihli ve 27684 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 275 Seri No.lu Gelir Vergisi Genel Tebli\u011finin uygulamas\u0131na devam edilecektir.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Di\u011fer taraftan, s\u00f6z konusu y\u00fcr\u00fctmeyi durdurma karar\u0131 nedeniyle beyan edilmeyen tevkifat tutarlar\u0131n\u0131n genel esaslar dahilinde Temmuz ay\u0131na ili\u015fkin A\u011fustos ay\u0131nda verilecek muhtasar beyannameye dahil edilmesi gerekmektedir. <\/span><\/p>\n

\u00a0<\/span><\/p>\n

Duyurulur.<\/span><\/strong><\/p>\n

\u00a0<\/span><\/p>\n

 <\/p>\n\n\n\n
\n

Mehmet K\u0130LC\u0130<\/span><\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkan\u0131<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

Aile hekimleri taraf\u0131ndan yap\u0131lan mal ve hizmet al\u0131mlar\u0131na ili\u015fkin \u00f6demelerin vergilendirilmesi hakk\u0131nda.    <\/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-2476","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2476","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=2476"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2476\/revisions"}],"predecessor-version":[{"id":2477,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2476\/revisions\/2477"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=2476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=2476"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=2476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}