{"id":729,"date":"2010-08-25T21:44:33","date_gmt":"2010-08-25T21:44:33","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=729"},"modified":"2010-08-25T21:44:33","modified_gmt":"2010-08-25T21:44:33","slug":"gelir-vergisi-genel-tebligi-seri-no275-taslak-2","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2010\/08\/gelir-vergisi-genel-tebligi-seri-no275-taslak-2\/","title":{"rendered":"Gelir Vergisi Genel Tebli\u011fi (Seri No:275) (TASLAK)"},"content":{"rendered":"

\"\"<\/a>Aile Hekimlerinin, Aile Hekimli\u011fi Hizmetlerinin Verilmesiyle \u0130lgili Olarak Yapacaklar\u0131 Baz\u0131 \u00d6demelerden Yap\u0131lacak Gelir Vergisi Tevkifat\u0131na \u0130li\u015fkin A\u00e7\u0131klamalar\u0131n Yer Ald\u0131\u011f\u0131 G.V. Genel Tebli\u011fi Resmi Gazete\u2019de Yay\u0131mlanmak \u00dczere…<\/span><\/p>\n


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25 A\u011fustos 2010<\/span><\/p>\n

Resmi Gazete’de yay\u0131mlanmak \u00fczere Ba\u015fbakanl\u0131\u011fa g\u00f6nderildi<\/strong><\/span><\/p>\n

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

Maliye Bakanl\u0131\u011f\u0131ndan:<\/span><\/strong> <\/span><\/p>\n

Gelir Vergisi Genel Tebli\u011fi<\/span><\/h3>\n

(Seri\u00a0 No: 275)<\/span><\/strong><\/p>\n

(TASLAK)<\/span><\/strong><\/p>\n

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

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5258 say\u0131l\u0131 Aile Hekimli\u011fi Pilot Uygulamas\u0131 Hakk\u0131nda Kanun<\/span>(1)<\/span><\/a>uyar\u0131nca g\u00f6revlendirilen aile hekimlerinin temizlik, sekreterlik, \u015fof\u00f6rl\u00fck gibi hizmetler i\u00e7in yanlar\u0131nda \u00e7al\u0131\u015ft\u0131racaklar\u0131 hizmet erbab\u0131na yap\u0131lacak \u00fccret \u00f6demeleri, serbest meslek i\u015fleri dolay\u0131s\u0131yla yap\u0131lan \u00f6demeler ile i\u015fyerine ili\u015fkin kira \u00f6demeleri ve esnaf muafl\u0131\u011f\u0131ndan yararlananlardan mal ve hizmet al\u0131mlar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demelerden 193 say\u0131l\u0131 Gelir Vergisi Kanunu<\/span>(2)<\/span><\/a> uyar\u0131nca yap\u0131lacak gelir vergisi tevkifat\u0131na ili\u015fkin a\u00e7\u0131klamalar bu Tebli\u011fin konusunu olu\u015fturmaktad\u0131r.<\/span><\/p>\n

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2. Yasal D\u00fczenleme ve Tevkifat Uygulamas\u0131<\/span><\/strong><\/p>\n

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Aile Hekimli\u011fi Pilot Uygulamas\u0131 Hakk\u0131nda Kanunun 1 inci maddesinde, <\/span>\u201cBu Kanunun amac\u0131; Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131n\u0131n pilot olarak belirleyece\u011fi illerde, birinci basamak sa\u011fl\u0131k hizmetlerinin geli\u015ftirilmesi, birey ihtiya\u00e7lar\u0131 do\u011frultusunda koruyucu sa\u011fl\u0131k hizmetlerine a\u011f\u0131rl\u0131k verilmesi, ki\u015fisel sa\u011fl\u0131k kay\u0131tlar\u0131n\u0131n tutulmas\u0131 ve bu hizmetlere e\u015fit eri\u015fimin sa\u011flanmas\u0131 amac\u0131yla aile hekimli\u011fi hizmetlerinin y\u00fcr\u00fct\u00fclebilmesini teminen g\u00f6revlendirilecek veya \u00e7al\u0131\u015ft\u0131r\u0131lacak sa\u011fl\u0131k personelinin stat\u00fcs\u00fc ve mal\u00ee haklar\u0131 ile hizmetin esaslar\u0131n\u0131 d\u00fczenlemektir.\u201d<\/span><\/em> h\u00fckm\u00fcne yer verilmi\u015ftir.<\/span><\/p>\n

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Ayn\u0131 Kanunun 3 \u00fcnc\u00fc maddesinde de <\/span>\u201cSa\u011fl\u0131k Bakanl\u0131\u011f\u0131; Bakanl\u0131k veya di\u011fer kamu kurum veya kurulu\u015flar\u0131 personeli olan uzman tabip, tabip ve aile sa\u011fl\u0131\u011f\u0131 eleman\u0131 olarak \u00e7al\u0131\u015ft\u0131r\u0131lacak sa\u011fl\u0131k personelini, kendilerinin talebi ve kurumlar\u0131n\u0131n veya Bakanl\u0131\u011f\u0131n muvafakat\u0131 \u00fczerine, 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu ile di\u011fer kanunlar\u0131n s\u00f6zle\u015fmeli personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 hakk\u0131ndaki h\u00fck\u00fcmlerine ba\u011fl\u0131 olmaks\u0131z\u0131n, s\u00f6zle\u015fmeli olarak \u00e7al\u0131\u015ft\u0131rmaya veya bu nitelikteki Bakanl\u0131k personelini aile hekimli\u011fi uygulamalar\u0131 i\u00e7in g\u00f6revlendirmeye yetkilidir.<\/span><\/em><\/p>\n

\u2026<\/span><\/em><\/p>\n

S\u00f6zle\u015fme yap\u0131lan aile hekimi ve aile sa\u011fl\u0131\u011f\u0131 elemanlar\u0131na, 657 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin (B) bendine g\u00f6re belirlenen en y\u00fcksek br\u00fct s\u00f6zle\u015fme \u00fccretinin aile hekimi i\u00e7in (6) kat\u0131n\u0131, aile sa\u011fl\u0131\u011f\u0131 eleman\u0131 i\u00e7in (1,5) kat\u0131n\u0131 a\u015fmamak \u00fczere tespit edilecek tutar, \u00e7al\u0131\u015f\u0131lan ay sonu\u00e7lar\u0131n\u0131n ilgili sa\u011fl\u0131k idaresine bildiriminden itibaren onbe\u015f g\u00fcn i\u00e7erisinde \u00f6denir…\u201d<\/span><\/em> denilmi\u015ftir.<\/span><\/p>\n

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Konu ile ilgili olarak yay\u0131mlanan Aile Hekimli\u011fi Pilot Uygulamas\u0131 Kapsam\u0131nda Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131nca \u00c7al\u0131\u015ft\u0131r\u0131lan Personele Yap\u0131lacak \u00d6demeler ve S\u00f6zle\u015fme \u015eartlar\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin<\/span>(3)<\/span><\/a> 17 nci maddesinde aile hekimlerine yap\u0131lan \u00f6demelerin unsurlar\u0131 say\u0131larak, maddenin (C) bendinde, \u201c<\/span>Aile sa\u011fl\u0131\u011f\u0131 merkezi giderleri: S\u00f6zle\u015fmeyle \u00e7al\u0131\u015ft\u0131r\u0131lan aile hekimine hizmet verdi\u011fi merkezin kira, elektrik, su, yak\u0131t, telefon, internet, bilgi-i\u015flem, temizlik, b\u00fcro malzemeleri, k\u00fc\u00e7\u00fck onar\u0131m ve t\u0131bbi sarf malzemeleri gibi giderleri i\u00e7in her ay tavan \u00fccretin %100\u2019\u00fc \u00f6denir.<\/span><\/em>\u201d a\u00e7\u0131klamas\u0131na yer verilmi\u015ftir.<\/span><\/p>\n

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Ayr\u0131ca, Aile Hekimli\u011fi Uygulama Y\u00f6netmeli\u011finin<\/span>(4)<\/span><\/a> 4 \u00fcnc\u00fc maddesinin (1) numaral\u0131 bendinde, \u201c<\/span>Aile hekimi, aile sa\u011fl\u0131\u011f\u0131 merkezini y\u00f6netmek, birlikte \u00e7al\u0131\u015ft\u0131\u011f\u0131 ekibi denetlemek ve hizmet i\u00e7i e\u011fitimlerini sa\u011flamak, Bakanl\u0131k\u00e7a y\u00fcr\u00fct\u00fclen \u00f6zel sa\u011fl\u0131k programlar\u0131n\u0131n gerektirdi\u011fi ki\u015fiye y\u00f6nelik sa\u011fl\u0131k hizmetlerini y\u00fcr\u00fctmekle y\u00fck\u00fcml\u00fcd\u00fcr.\u201d<\/span><\/em>, 18 inci maddesinin (4) numaral\u0131 bendinde <\/span>\u201cAile hekimleri, sa\u011fl\u0131k hizmetlerine yard\u0131mc\u0131 olmak amac\u0131yla ebe, hem\u015fire, sa\u011fl\u0131k memuru, t\u0131bbi sekreter gibi ilave sa\u011fl\u0131k hizmetleri personeli ile g\u00fcvenlik, temizlik, kalorifer, sekretarya vb. hizmetler i\u00e7in ferden veya m\u00fc\u015ftereken personel \u00e7al\u0131\u015ft\u0131rabilir ya da hizmet sat\u0131n alabilirler.\u201d, <\/span><\/em>22 nci maddesinde de <\/span>\u201cAile sa\u011fl\u0131\u011f\u0131 merkezinde birden \u00e7ok aile hekimi hizmet veriyor ise, aile hekimleri kendi aralar\u0131nda bir y\u00f6netim plan\u0131 olu\u015fturarak y\u00f6netici belirler ve y\u00f6netici ismini m\u00fcd\u00fcrl\u00fc\u011fe bildirirler.\u201d<\/span><\/em> a\u00e7\u0131klamalar\u0131 yer almaktad\u0131r.<\/span><\/p>\n

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Buna g\u00f6re, aile hekimleri ile aile sa\u011fl\u0131\u011f\u0131 elemanlar\u0131n\u0131n Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131n\u0131n emir ve talimatlar\u0131 do\u011frultusunda \u00fccretli olarak \u00e7al\u0131\u015ft\u0131r\u0131ld\u0131klar\u0131, ayr\u0131ca aile hekimli\u011fi hizmetlerinin y\u00fcr\u00fct\u00fclmesi s\u0131ras\u0131nda yap\u0131lacak giderlerin kar\u015f\u0131lanmas\u0131 ve aile sa\u011fl\u0131\u011f\u0131 merkezinin y\u00f6netimine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn de Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131nca aile hekimlerine verildi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/span><\/p>\n

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Gelir Vergisi Kanununun 94 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda,\u00a0 kamu idare ve m\u00fcesseseleri, iktisadi kamu m\u00fcesseseleri, sair kurumlar, ticaret \u015firketleri, i\u015f ortakl\u0131klar\u0131, \u00a0dernekler, vak\u0131flar, dernek ve vak\u0131flar\u0131n iktisadi i\u015fletmeleri, kooperatifler, yat\u0131r\u0131m fonu y\u00f6netenler, ger\u00e7ek gelirlerini beyan etmeye mecbur olan ticaret ve serbest meslek erbab\u0131, zirai kazan\u00e7lar\u0131n\u0131 bilan\u00e7o veya zirai i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit eden \u00e7ift\u00e7iler maddede bentler halinde say\u0131lan \u00f6demeleri nakden veya hesaben yapt\u0131klar\u0131 s\u0131rada, istihkak sahiplerinin gelir vergilerine mahsuben tevkifat yapmaya mecbur olduklar\u0131 h\u00fckme ba\u011flanm\u0131\u015f olup, maddenin devam\u0131nda da hangi mal ve hizmetlerden hangi oranda tevkifat yap\u0131laca\u011f\u0131 say\u0131lm\u0131\u015ft\u0131r. Ayr\u0131ca, ayn\u0131 maddenin son f\u0131kras\u0131nda, <\/span>\u201cMaliye Bakanl\u0131\u011f\u0131, vergiye t\u00e2bi i\u015flemlere taraf veya arac\u0131 olanlar\u0131 verginin \u00f6denmesinden sorumlu tutabilir.\u201d<\/span><\/em> h\u00fckm\u00fcne yer verilmi\u015ftir.<\/span><\/p>\n

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Bu h\u00fck\u00fcm ve d\u00fczenlemelere g\u00f6re, Gelir Vergisi Kanununun 94 \u00fcnc\u00fc maddesinin son f\u0131kras\u0131n\u0131n Maliye Bakanl\u0131\u011f\u0131\u2019na verdi\u011fi yetkiye istinaden, ayn\u0131 maddenin birinci f\u0131kras\u0131nda tevkifat yapacaklar aras\u0131nda say\u0131lmayan aile hekimlerinin, aile hekimli\u011fi hizmetlerinin verilmesiyle ilgili olarak temizlik, sekreterlik, \u015fof\u00f6rl\u00fck gibi hizmetler i\u00e7in yanlar\u0131nda \u00e7al\u0131\u015ft\u0131racaklar\u0131 hizmet erbab\u0131na yap\u0131lacak \u00fccret \u00f6demeleri, serbest meslek i\u015fleri dolay\u0131s\u0131yla yap\u0131lan \u00f6demeler ile i\u015fyerine ili\u015fkin kira \u00f6demeleri ve esnaf muafl\u0131\u011f\u0131ndan yararlananlardan mal ve hizmet al\u0131mlar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demelerden<\/span> <\/span><\/strong>maddede belirtilen oranlarda tevkifat yapmalar\u0131 uygun bulunmu\u015ftur. Birden \u00e7ok aile hekiminin g\u00f6rev yapt\u0131\u011f\u0131 aile sa\u011fl\u0131\u011f\u0131 merkezlerinde ise bu y\u00fck\u00fcml\u00fcl\u00fck y\u00f6netici olarak belirlenen aile hekimi taraf\u0131ndan yerine getirilecektir.<\/span><\/p>\n

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3. Di\u011fer Hususlar<\/span><\/strong><\/p>\n

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Gelir Vergisi Kanununun 94 \u00fcnc\u00fc maddesi kapsam\u0131nda yapacaklar\u0131 \u00f6demelerden vergi tevkifat\u0131 yapmak zorunda olan aile hekimlerinin, ilgili vergi dairesinde muhtasar y\u00f6n\u00fcnden m\u00fckellefiyet kayd\u0131 yapt\u0131rmalar\u0131 ve yapm\u0131\u015f olduklar\u0131 tevkifat tutarlar\u0131n\u0131 muhtasar beyanname ile beyan ederek \u00f6demeleri gerekmektedir.<\/span><\/p>\n

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Aile hekimlerinin bu Tebli\u011f uyar\u0131nca yapacaklar\u0131 tevkifatlara ili\u015fkin olarak verecekleri muhtasar beyannamelerinin, 340<\/span>(5)<\/span><\/a> ve 346<\/span>(6)<\/span><\/a> S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011flerinde belirtilen usul ve esaslar do\u011frultusunda elektronik ortamda verilmesi zorunludur. Bu zorunlulu\u011fa uymayanlara, 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 355 inci maddesi uyar\u0131nca durumlar\u0131na uygun \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecektir.<\/span><\/p>\n

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

Bu Tebli\u011fle getirilen d\u00fczenlemeler, Tebli\u011fin Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 tarihi takip eden ay ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

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

Tebli\u011f olunur. <\/span><\/p>\n

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(1)<\/span><\/a>09\/12\/2004 tarih ve 25665 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. <\/span><\/p>\n

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(2)<\/span><\/a> 06\/01\/1961tarih ve 10700 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>\n<\/div>\n

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(3)<\/span><\/a> 12\/8\/2005 tarih ve 25904 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>\n<\/div>\n

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(4)<\/span><\/a> 25\/5\/2010 tarih ve 27591 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>\n<\/div>\n

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(5)<\/span><\/a> 30\/9\/2004 tarih ve 25599 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>\n<\/div>\n

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(6)<\/span><\/a> 3\/3\/2005 tarih ve 25744 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Aile Hekimlerinin, Aile Hekimli\u011fi Hizmetlerinin Verilmesiyle \u0130lgili Olarak Yapacaklar\u0131 Baz\u0131 \u00d6demelerden Yap\u0131lacak Gelir Vergisi Tevkifat\u0131na \u0130li\u015fkin A\u00e7\u0131klamalar\u0131n Yer Ald\u0131\u011f\u0131 G.V. Genel Tebli\u011fi Resmi Gazete\u2019de Yay\u0131mlanmak \u00dczere…<\/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-729","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/729","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=729"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/729\/revisions"}],"predecessor-version":[{"id":730,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/729\/revisions\/730"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=729"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}