{"id":17502,"date":"2022-11-01T12:51:12","date_gmt":"2022-11-01T12:51:12","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=17502"},"modified":"2022-11-01T12:51:18","modified_gmt":"2022-11-01T12:51:18","slug":"gelir-vergisi-genel-tebligi-seri-no-321-gvk-321","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2022\/11\/gelir-vergisi-genel-tebligi-seri-no-321-gvk-321\/","title":{"rendered":"Gelir Vergisi Genel Tebli\u011fi (Seri No: 321) \u2013 GVK 321"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-13032 alignleft\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Gelir Vergisi Genel Tebli\u011fi (Seri No: 321) Gelir Vergisi Genel Tebli\u011fi (Seri No: 311)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 321) 30 Ekim 20&#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>Gelir Vergisi Genel Tebli\u011fi (Seri No: 321) \u2013 GVK 321<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2022-10-30T06:02:27+03:00\">30 Ekim 2022 <\/time><\/div>\n<div class=\"entry-content\">\n<section class=\"wpb-content-wrapper\">\n<h4>Gelir Vergisi Genel Tebli\u011fi (Seri No: 321)<\/h4>\n<p><em>Gelir Vergisi Genel Tebli\u011fi (Seri No: 311)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 321)<\/em><\/p>\n<p>30 Ekim 2022 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 31998<\/p>\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\"><strong>\u00d6ZET<\/strong>:<\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-rounded vc_color-vista_blue\">\n<p>321 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi ile 311 seri no.lu Gelir Vergisi Genel Tebli\u011finde yap\u0131lan de\u011fi\u015fiklikle;<\/p>\n<ul>\n<li>Genel b\u00fct\u00e7e kapsam\u0131nda bulunan kamu idarelerinin tek i\u015fveren say\u0131larak bu kurumlardan elde edilen \u00fccret gelirlerinin k\u00fcm\u00fclatif matrah \u00fczerinden tevkif suretiyle vergilendirilmesi,<\/li>\n<li>Hizmet erbab\u0131n\u0131n ayn\u0131 takvim y\u0131l\u0131 i\u00e7erisinde i\u015fveren de\u011fi\u015fikli\u011fi yapt\u0131\u011f\u0131 durumlarda, talep etmesi ve i\u015fverenin de kabul etmesi halinde, yeni i\u015fverenin eski i\u015fverendeki gelir vergisi matrah\u0131n\u0131 dikkate alarak k\u00fcm\u00fclatif matrah \u00fczerinden tevkifat yap\u0131lmas\u0131,<\/li>\n<\/ul>\n<p>hususlar\u0131nda a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.(G\u0130B)<\/p>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\"><strong>MADDE 1-<\/strong>\u00a027\/5\/2020\u00a0tarihli ve 31137 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2020\/05\/27\/gelir-vergisi-genel-tebligi-311\/\">Gelir Vergisi Genel Tebli\u011fi (Seri No: 311)<\/a><\/strong>\u2019nin 20 nci maddesinin madde ba\u015fl\u0131\u011f\u0131nda ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cy\u00f6netim\u201d ibareleri \u201cb\u00fct\u00e7e\u201d \u015feklinde, birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde, d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cgenel y\u00f6netim kapsam\u0131nda bulunan kamu idareleri ile bu idarelere ba\u011fl\u0131, ilgili ve ili\u015fkili kurum ve kurulu\u015flarda (ticaret \u015firketleri hari\u00e7)\u201d ibaresi \u201cgenel b\u00fct\u00e7e kapsam\u0131nda bulunan kamu idarelerinde\u201d \u015feklinde, be\u015finci f\u0131kras\u0131nda yer alan \u201cgenel y\u00f6netim kapsam\u0131ndaki idareler ile bu idarelere ba\u011fl\u0131, ilgili ve ili\u015fkili kurum ve kurulu\u015flar (ticaret \u015firketleri hari\u00e7)\u201d ibaresi \u201cgenel b\u00fct\u00e7e kapsam\u0131nda bulunan kamu idareleri\u201d, \u201cGenel y\u00f6netim kapsam\u0131ndaki idareler ile bu idarelere ba\u011fl\u0131, ilgili ve ili\u015fkili kurum ve kurulu\u015flarda (ticaret \u015firketleri hari\u00e7)\u201d ibaresi \u201cGenel b\u00fct\u00e7e kapsam\u0131nda bulunan kamu idarelerinde\u201d \u015feklinde, alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201cGenel y\u00f6netim kapsam\u0131ndaki idareler ile bu idarelere ba\u011fl\u0131, ilgili ve ili\u015fkili kurum ve kurulu\u015flarda\u201d ibaresi \u201cGenel b\u00fct\u00e7e kapsam\u0131nda bulunan kamu idarelerinde\u201d \u015feklinde ve ayn\u0131 maddede yer alan \u00f6rnekler a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/div>\n<\/div>\n<p>\u201c(1)\u00a010\/12\/2003\u00a0tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2003\/12\/24\/kamu-mali-yonetimi-ve-kontrol-kanunu-5018-sayili-kanun\/\">5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanununa<\/a><\/strong>\u00a0ekli (I) say\u0131l\u0131 cetvelde genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri say\u0131lm\u0131\u015f bulunmaktad\u0131r.\u201d<\/p>\n<p>\u201c\u00d6rnek 7: (A) Bakanl\u0131\u011f\u0131nda g\u00f6revli Bay (B), nakil yoluyla (\u00c7) Bakanl\u0131\u011f\u0131na ge\u00e7mi\u015ftir. Bay (B)\u2019nin (\u00c7) Bakanl\u0131\u011f\u0131nda ayn\u0131 takvim y\u0131l\u0131nda elde etti\u011fi \u00fccret gelirlerine ait gelir vergisi matrah\u0131, (A) Bakanl\u0131\u011f\u0131nda s\u00fcregelen gelir vergisi matrah\u0131yla birle\u015ftirilecek ve tek i\u015fverenden elde edilen \u00fccret geliri olarak\u00a0k\u00fcm\u00fclatif\u00a0matrah esas al\u0131nmak suretiyle vergilendirilecektir.<\/p>\n<p>Bu durumda, tek i\u015fverenden elde edildi\u011fi kabul edilen \u00fccret gelirlerinin\u00a0<a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/gelir-vergisi-kanunu-gvk-193-sayili-kanun\/\">193 say\u0131l\u0131 Kanunun<\/a>\u00a086 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinin (b) alt bendinde belirtilen tutar\u0131 a\u015fmamas\u0131 halinde, s\u00f6z konusu \u00fccret gelirleri i\u00e7in y\u0131ll\u0131k gelir vergisi beyannamesi verilmeyecektir.<\/p>\n<p>\u00d6rnek 8: (E) Bakanl\u0131\u011f\u0131nda g\u00f6revli Bayan (F), bu Bakanl\u0131ktan ald\u0131\u011f\u0131 \u00fccretin yan\u0131 s\u0131ra (K) Bakanl\u0131\u011f\u0131n\u0131n ba\u011fl\u0131 kurulu\u015fu olan ve (I) say\u0131l\u0131 cetvelde yer alan (L) Kurumunda kurulan bir komisyonda g\u00f6rev almas\u0131 kar\u015f\u0131l\u0131\u011f\u0131 \u00fccret geliri elde etmi\u015ftir. Bayan (F)\u2019nin, (E) Bakanl\u0131\u011f\u0131 ile (L) Kurumundan ald\u0131\u011f\u0131 \u00fccret \u00f6demeleri, tek i\u015fverenden elde edilen \u00fccret olarak\u00a0k\u00fcm\u00fclatif\u00a0matrah esas al\u0131nmak suretiyle vergilendirilecektir.<\/p>\n<p>Bu durumda, tek i\u015fverenden elde edildi\u011fi kabul edilen \u00fccret gelirlerinin 193 say\u0131l\u0131 Kanunun 86 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinin (b) alt bendinde belirtilen tutar\u0131 a\u015fmamas\u0131 halinde, s\u00f6z konusu \u00fccret gelirleri i\u00e7in y\u0131ll\u0131k gelir vergisi beyannamesi verilmeyecektir.<\/p>\n<p>\u00d6rnek 9: (O) Bakanl\u0131\u011f\u0131nda g\u00f6revli Bay (N), ayn\u0131 zamanda (O) Bakanl\u0131\u011f\u0131n\u0131n (I) say\u0131l\u0131 cetvelde yer almayan ilgili bir kurulu\u015funda y\u00f6netim kurulu \u00fcyeli\u011finden dolay\u0131 huzur hakk\u0131 geliri elde etmektedir. Bay (N)\u2019ye yap\u0131lan \u00fccret \u00f6demeleri, birbiri ile ili\u015fkilendirilmeyecek olup ayr\u0131 ayr\u0131 vergilendirilecektir.<\/p>\n<p>Bay (N) taraf\u0131ndan elde edilen \u00fccret gelirlerine ait gelir vergisi matrahlar\u0131n\u0131n 193 say\u0131l\u0131 Kanunun 86 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinin (b) alt bendinde belirtilen tutarlar\u0131 a\u015fmas\u0131 halinde, \u00fccret gelirlerinin tamam\u0131 y\u0131ll\u0131k gelir vergisi beyannamesi ile beyan edilecektir.<\/p>\n<p>\u00d6rnek 10: (S) Bakanl\u0131\u011f\u0131nda g\u00f6revli Bay (\u00d6), nakil yoluyla (T) Bakanl\u0131\u011f\u0131n\u0131n ili\u015fkili kurulu\u015fu olan ve (I) say\u0131l\u0131 cetvelde yer almayan (R) kurumuna ge\u00e7mi\u015ftir. Bay (\u00d6)\u2019n\u00fcn (R) kurumundaki \u00fccret gelirlerine ait gelir vergisi matrah\u0131, (S) Bakanl\u0131\u011f\u0131nda s\u00fcregelen gelir vergisi matrah\u0131 ile ili\u015fkilendirilmeyecek olup ayr\u0131 olarak vergilendirilecektir.<\/p>\n<p>Bay (\u00d6) taraf\u0131ndan elde edilen \u00fccret gelirlerine ait gelir vergisi matrahlar\u0131n\u0131n 193 say\u0131l\u0131 Kanunun 86 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinin (b) alt bendinde belirtilen tutarlar\u0131 a\u015fmas\u0131 halinde, \u00fccret gelirlerinin tamam\u0131 y\u0131ll\u0131k gelir vergisi beyannamesi ile beyan edilecektir.<\/p>\n<p>\u00d6rnek 11: (U) Bakanl\u0131\u011f\u0131nda g\u00f6revli Bayan (\u00dc), ayn\u0131 zamanda (V) \u00dcniversitesinden de \u00fccret geliri elde etmektedir. Bayan (\u00dc)\u2019n\u00fcn (U) Bakanl\u0131\u011f\u0131ndaki \u00fccret gelirlerine ait gelir vergisi matrah\u0131 ile (V) \u00dcniversitesindeki \u00fccret gelirlerine ait gelir vergisi matrah\u0131 birbiriyle ili\u015fkilendirilmeyecek olup ayr\u0131 ayr\u0131 vergilendirilecektir.<\/p>\n<p>Bayan (\u00dc) taraf\u0131ndan elde edilen \u00fccret gelirlerine ait gelir vergisi matrahlar\u0131n\u0131n 193 say\u0131l\u0131 Kanunun 86 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinin (b) alt bendinde belirtilen tutarlar\u0131 a\u015fmas\u0131 halinde, \u00fccret gelirlerinin tamam\u0131 y\u0131ll\u0131k gelir vergisi beyannamesi ile beyan edilecektir.\u201d<\/p>\n<p><strong>MADDE 2-\u00a0<\/strong>Ayn\u0131 Tebli\u011fin 21 inci maddesinin be\u015finci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n<p>\u201cHizmet erbab\u0131n\u0131n talep etmesi ve i\u015fverenlerin de kabul etmesi kayd\u0131yla, y\u0131l i\u00e7erisinde ayn\u0131 anda birden fazla i\u015fverenden al\u0131nan \u00fccret gelirleri de\u00a0k\u00fcm\u00fclatif\u00a0matrah dikkate al\u0131narak tevkifata tabi tutulabilir.\u201d<\/p>\n<p><strong>MADDE 3-\u00a0<\/strong>Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 4-\u00a0<\/strong>Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/section>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gelir Vergisi Genel Tebli\u011fi (Seri No: 321) Gelir Vergisi Genel Tebli\u011fi (Seri No: 311)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 321) 30 Ekim 20&#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-17502","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17502","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=17502"}],"version-history":[{"count":2,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17502\/revisions"}],"predecessor-version":[{"id":17504,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17502\/revisions\/17504"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=17502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=17502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=17502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}