{"id":16807,"date":"2022-02-08T08:07:25","date_gmt":"2022-02-08T08:07:25","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=16807"},"modified":"2022-02-08T08:07:25","modified_gmt":"2022-02-08T08:07:25","slug":"2022-1-donem-yurt-ici-ve-yurt-disi-gelir-vergisinden-istisna-harcirah-tutarlari","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2022\/02\/2022-1-donem-yurt-ici-ve-yurt-disi-gelir-vergisinden-istisna-harcirah-tutarlari\/","title":{"rendered":"2022\/1. D\u00f6nem Yurt \u0130\u00e7i ve Yurt D\u0131\u015f\u0131 Gelir Vergisinden \u0130stisna Harc\u0131rah Tutarlar\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2017\/01\/turmob.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-10368\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2017\/01\/turmob.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>2022\/1. D\u00f6nem Yurt \u0130\u00e7i ve Yurt D\u0131\u015f\u0131 Harc\u0131rah Tutarlar\u0131 1 Ocak 2022 \u2013 30 Haziran 2022 Tarihleri Aras\u0131nda Yurt \u0130\u00e7i ve Yurt D\u0131\u015f\u0131 Gelir Vergisinden \u0130stisn&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>2022\/1. D\u00f6nem Yurt \u0130\u00e7i ve Yurt D\u0131\u015f\u0131 Gelir Vergisinden \u0130stisna Harc\u0131rah Tutarlar\u0131<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2022-02-07T23:59:18+03:00\">7 \u015eubat 2022 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>2022\/1. D\u00f6nem Yurt \u0130\u00e7i ve Yurt D\u0131\u015f\u0131 Harc\u0131rah Tutarlar\u0131<\/h4>\n<p><em>1 Ocak 2022 \u2013 30 Haziran 2022 Tarihleri Aras\u0131nda Yurt \u0130\u00e7i ve Yurt D\u0131\u015f\u0131 Gelir Vergisinden \u0130stisna Harc\u0131rah Tutarlar\u0131<\/em><\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td colspan=\"2\"><strong>1.1.2022-30.06.2022\u00a0<\/strong><strong>D\u00f6nemi \u0130\u00e7in Ge\u00e7erli Br\u00fct Ayl\u0131k\u00a0\u00a0<\/strong><strong>Tutar\u0131 (TL)<\/strong><\/td>\n<td><strong>Vergiden \u0130stisna G\u00fcndelik Tutar\u0131 (TL)<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">5.921,91 TL ve fazlas\u0131<\/td>\n<td>92,00<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">5.879,53 \u2013 5.921,90 TL aras\u0131<\/td>\n<td>80,00<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">5.361,55 \u2013 5.879,52 TL aras\u0131<\/td>\n<td>75,00<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">4.702,30 \u2013 5.361,54 TL aras\u0131<\/td>\n<td>71,00<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">3.900,61 \u2013 4.702,29 TL aras\u0131<\/td>\n<td>63,00<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">3.900,60 TL ve daha az\u0131<\/td>\n<td>62,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"vc_row wpb_row vc_row-fluid\">\u00a0<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-rounded vc_color-juicy_pink\">\n<div class=\"vc_message_box-icon\">\u00a0<\/div>\n<p><strong>\u00d6ZET:<\/strong><\/p>\n<p>1 Ocak 2022 \u2013 30 Haziran 2022 tarihleri aras\u0131nda gelir vergisinden istisna yurti\u00e7i ve yurtd\u0131\u015f\u0131 harc\u0131rah tutarlar\u0131 bu Sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r.<\/p>\n<p>2022 y\u0131l\u0131nda B\u00fct\u00e7e Kanununa g\u00f6re yurti\u00e7i harc\u0131rah tutarlar\u0131 bir \u00f6nceki y\u0131la g\u00f6re artm\u0131\u015f maa\u015f katsay\u0131lar\u0131 Ocak ay\u0131nda de\u011fi\u015fti\u011fi i\u00e7in maa\u015f dilim tutarlar\u0131 da de\u011fi\u015fmi\u015ftir.<\/p>\n<p>Yurtd\u0131\u015f\u0131 harc\u0131rahlar\u0131na ili\u015fkin olarak 11 Ocak 2022 tarihli ve 31716 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 5090 say\u0131l\u0131 \u201c<strong><a href=\"https:\/\/www.alomaliye.com\/2022\/01\/11\/2022-kktc-gundelikleri-karar-sayisi-5090\/\">Kuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti\u2019ne Yap\u0131lacak Yolculuklarda Verilecek G\u00fcndeliklere Dair Karar<\/a><\/strong>\u201d ile \u201cYurtd\u0131\u015f\u0131 G\u00fcndeliklerine Dair Karar\u201dda 1 Ocak 2022 tarihinden itibaren yurtd\u0131\u015f\u0131nda uygulanacak harc\u0131rah tutarlar\u0131na ili\u015fkin belirleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Buna g\u00f6re 1 Ocak 2022-30 Haziran 2022 d\u00f6neminde ge\u00e7erli ayl\u0131k katsay\u0131s\u0131, taban ayl\u0131k katsay\u0131s\u0131 ve yan \u00f6deme katsay\u0131s\u0131 de\u011fi\u015fti\u011finden, yurt i\u00e7i ve yurt d\u0131\u015f\u0131na gelir vergisinden istisna harc\u0131rah tutarlar\u0131na g\u00f6re maa\u015f dilim tutarlar\u0131 de\u011fi\u015fmi\u015ftir.<\/p>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<p>11 Ocak 2022 tarihli ve 31716 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 5090 say\u0131l\u0131 \u201cKuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti\u2019ne Yap\u0131lacak Yolculuklarda Verilecek G\u00fcndeliklere Dair Karar\u201d ile \u201cYurtd\u0131\u015f\u0131 G\u00fcndeliklerine Dair Karar\u201dda 1 Ocak 2022 tarihinden itibaren yurtd\u0131\u015f\u0131nda uygulanacak harc\u0131rah tutarlar\u0131na ili\u015fkin belirleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Buna g\u00f6re s\u00f6z konusu Karar, 31 Aral\u0131k 2021 tarihli ve 31706 M\u00fckerrer say\u0131l\u0131 M\u00fckerrer Resmi Gazetede yay\u0131mlanan ve 1 Ocak 2022 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe giren\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2021\/12\/31\/7344-2022-yili-merkezi-yonetim-butce-kanunu\/\">2022 y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanunu<\/a><\/strong>\u00a0ve kamu g\u00f6revlilerinin mali ve sosyal haklar\u0131na ili\u015fkin olarak Hazine ve Maliye Bakanl\u0131\u011f\u0131 Kamu Mali Y\u00f6netim ve D\u00f6n\u00fc\u015f\u00fcm Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 22\/01\/2022 tarihli ve 27998389-010.06.02-903701 say\u0131l\u0131 Genelgesi\u00a0<sup>(1)<\/sup>\u00a0dikkate al\u0131narak a\u015fa\u011f\u0131daki gibi yenilenmi\u015ftir.<\/p>\n<p><strong>I-) Vergiden \u0130stisna yurti\u00e7i harc\u0131rah tutarlar\u0131<\/strong><\/p>\n<p>31 Aral\u0131k 2021 tarihli ve 31706 M\u00fckerrer say\u0131l\u0131 M\u00fckerrer Resmi Gazetede yay\u0131mlanan ve 1 Ocak 2022 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe giren 2022 y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanunun (H) Cetvelinde yer alan 2022 y\u0131l\u0131 Harc\u0131rah Tutarlar\u0131 ile\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/gelir-vergisi-kanunu-gvk-193-sayili-kanun\/\">Gelir Vergisi Kanunu<\/a><\/strong>\u2019nun 24\/2\u2019nci maddesi d\u00fczenlemesi ve 2022 y\u0131l\u0131 Ocak-Haziran d\u00f6nemi memur maa\u015f katsay\u0131lar\u0131 dikkate al\u0131narak 1 Ocak 2022 \u2013 30 Haziran 2022 d\u00f6nemi vergiden istisna yurti\u00e7i harc\u0131rah tutarlar\u0131 a\u015fa\u011f\u0131daki gibi hesaplanm\u0131\u015ft\u0131r.<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td colspan=\"2\"><strong>1.1.2022-30.06.2022\u00a0<\/strong><strong>D\u00f6nemi \u0130\u00e7in Ge\u00e7erli Br\u00fct Ayl\u0131k\u00a0\u00a0<\/strong><strong>Tutar\u0131 (TL)<\/strong><\/td>\n<td><strong>Vergiden \u0130stisna G\u00fcndelik Tutar\u0131 (TL)<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">5.921,91 TL ve fazlas\u0131<\/td>\n<td>92,00<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">5.879,53 \u2013 5.921,90 TL aras\u0131<\/td>\n<td>80,00<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">5.361,55 \u2013 5.879,52 TL aras\u0131<\/td>\n<td>75,00<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">4.702,30 \u2013 5.361,54 TL aras\u0131<\/td>\n<td>71,00<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">3.900,61 \u2013 4.702,29 TL aras\u0131<\/td>\n<td>63,00<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">3.900,60 TL ve daha az\u0131<\/td>\n<td>62,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong><sup>(1)<\/sup>\u00a0S\u00f6z konusu yaz\u0131da<\/strong>,\u00a0Hazine ve Maliye Bakanl\u0131\u011f\u0131 Kamu Mali Y\u00f6netim ve D\u00f6n\u00fc\u015f\u00fcm Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 06\/01\/2022 tarihli ve 27998389-010.06.02-854887 say\u0131l\u0131 yaz\u0131s\u0131nda belirlenen tutarlar de\u011fi\u015ftirilerek 1\/1\/2022-30\/06\/2022 d\u00f6neminde ge\u00e7erli olmak \u00fczere; memur ayl\u0131k katsay\u0131s\u0131n\u0131n (0,235445), memuriyet taban ayl\u0131\u011f\u0131 g\u00f6stergesine uygulanacak taban ayl\u0131k katsay\u0131s\u0131n\u0131n (3,68518), i\u015f g\u00fc\u00e7l\u00fc\u011f\u00fc, i\u015f riski, temininde g\u00fc\u00e7l\u00fck ve mali sorumluluk zamlar\u0131n\u0131n ayl\u0131k tutarlara \u00e7evrilmesinde uygulanacak yan \u00f6deme katsay\u0131s\u0131n\u0131n ise (0,074667) olarak uygulanaca\u011f\u0131 belirtilmi\u015ftir.<\/em><\/p>\n<p><strong>II-) Vergiden \u0130stisna yurtd\u0131\u015f\u0131 harc\u0131rah tutarlar\u0131.<\/strong><\/p>\n<p>Yurtd\u0131\u015f\u0131 harc\u0131rahlar\u0131na ili\u015fkin 11 Ocak 2022 tarihli ve 31716 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 5090 say\u0131l\u0131 Kuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti\u2019ne Yap\u0131lacak Yolculuklarda Verilecek G\u00fcndeliklere Dair Karar\u201d ile \u201cYurtd\u0131\u015f\u0131 G\u00fcndeliklerine Dair Karar\u201dda 1 Ocak 2022 tarihinden itibaren yurtd\u0131\u015f\u0131nda uygulanacak harc\u0131rah tutarlar\u0131na ili\u015fkin belirleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Buna g\u00f6re 1 Ocak 2022 \u2013 30 Haziran 2022 d\u00f6nemi vergiden istisna yurtd\u0131\u015f\u0131 harc\u0131rah tutarlar\u0131na isabet eden br\u00fct ayl\u0131k tutarlar\u0131 a\u015fa\u011f\u0131daki gibi hesaplanm\u0131\u015ft\u0131r.<\/p>\n<p><a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2022\/02\/2022-1-harcirah.pdf\"><strong>Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/strong><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2022\/1. D\u00f6nem Yurt \u0130\u00e7i ve Yurt D\u0131\u015f\u0131 Harc\u0131rah Tutarlar\u0131 1 Ocak 2022 \u2013 30 Haziran 2022 Tarihleri Aras\u0131nda Yurt \u0130\u00e7i ve Yurt D\u0131\u015f\u0131 Gelir Vergisinden \u0130stisn&#8230; &nbsp;<\/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-16807","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=16807"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16807\/revisions"}],"predecessor-version":[{"id":16808,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16807\/revisions\/16808"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}