<\/span>\u0130smet \u00d6mer G\u00dcNE\u015e<\/strong> Gelir Vergisi Kanunu<\/span><\/strong><\/span>‘nda \u00fczerinden gelir vergisi kesintisi yap\u0131labilecek gelirler s\u0131n\u0131rl\u0131 bir \u015fekilde say\u0131lm\u0131\u015ft\u0131r. \u0130\u015f s\u00f6zle\u015fmesine dayal\u0131 olarak \u00e7al\u0131\u015fanlar i\u00e7in \u00fczerinden gelir vergisi kesintisi yap\u0131labilecek olan gelir, \u00fccret geliridir. \u00dccret, i\u015f s\u00f6zle\u015fmesi ile \u00e7al\u0131\u015fan\u0131n fiili \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131 elde etti\u011fi gelir olup tazminat ve yard\u0131m mahiyetindeki \u00f6demelerden farkl\u0131 bir nitelik arz etmektedir. \u00a0Bu fark, i\u015f akdini kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma anla\u015fmas\u0131 sonucu yani ikale s\u00f6zle\u015fmesi sonucu i\u015f\u00e7iye \u00f6denece\u011fi kararla\u015ft\u0131r\u0131lan \u00f6deneklerin vergilendirilmesi hususunda \u00f6neme sahiptir. \u0130kale s\u00f6zle\u015fmesi ile i\u015f akdi feshedilir\u00a0 ve i\u015f\u00e7iye hak etti\u011fi tazminatlar ve\/veya yard\u0131m mahiyetinde \u00f6demeler yap\u0131laca\u011f\u0131 bunun kar\u015f\u0131l\u0131\u011f\u0131nda da i\u015f\u00e7inin i\u015fvereni ibra edece\u011fi kararla\u015ft\u0131r\u0131l\u0131r. Bu s\u00f6zle\u015fme ile \u00e7e\u015fitli adlar alt\u0131nda i\u015f\u00e7iye \u00f6deme yap\u0131laca\u011f\u0131 kararla\u015ft\u0131r\u0131labilir. Genelde k\u0131dem tazminat\u0131, ihbar tazminat\u0131 , izin \u00fccreti gibi yasada yer bulan \u00f6demelerin haricinde \u00e7al\u0131\u015fana ek \u00f6deme, menfaat bedeli, i\u015fsizlik tazminat\u0131, i\u015f kayb\u0131 tazminat\u0131, i\u015f g\u00fcvencesi tazminat\u0131, ikale tazminat\u0131 gibi adlar alt\u0131nda \u00f6demeler yap\u0131laca\u011f\u0131 da ikale s\u00f6zle\u015fmeleri ile kararla\u015ft\u0131r\u0131l\u0131r.<\/p>\n Ek \u00f6deme, menfaat bedeli, yard\u0131m bedeli, te\u015fvik \u00f6demesi, i\u015f kayb\u0131 tazminat\u0131, ikale bedeli\u00a0 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerin kanuni niteli\u011fi belirsiz oldu\u011fu i\u00e7in bu alacaklardan gelir vergisi kesintisi yap\u0131l\u0131p yap\u0131lamayaca\u011f\u0131 konusunda anla\u015fmazl\u0131klar bulunmaktayd\u0131. \u0130\u015fverenler genelde bu \u00f6demeleri \u00fccret gibi bordroya yans\u0131t\u0131rlar ve bu \u00f6demeler gelir vergisi kesintisi yap\u0131ld\u0131ktan sonra \u00e7al\u0131\u015fan\u0131n eline ge\u00e7mekteydi. \u00c7al\u0131\u015fanlar da yap\u0131lan gelir vergisi kesintisinin iadesi talebiyle vergi mahkemelerine ba\u015fvuru yaparak haks\u0131z kesilen gelir vergisinin iadesini almaktayd\u0131lar. 7103 Say\u0131l\u0131 Kanun<\/span><\/strong><\/span> bu konuda bir d\u00fczenlemeye gitti ve i\u015f kayb\u0131 tazminat\u0131, i\u015f g\u00fcvencesi tazminat\u0131 gibi adlar alt\u0131nda yap\u0131lan her t\u00fcrl\u00fc \u00f6deme ve yard\u0131mlar\u0131n \u00fccret niteli\u011finin oldu\u011funu ancak yasal s\u0131n\u0131r\u0131 a\u015fmayan k\u0131sm\u0131n\u0131n gelir vergisine tabi olmayaca\u011f\u0131n\u0131 d\u00fczenledi.<\/p>\n 7103 say\u0131l\u0131 Kanun, y\u00fcr\u00fcrl\u00fck tarihi \u00f6ncesinde mahkeme i\u00e7tihatlar\u0131 ile belirlenen kriterleri\u00a0 yasal zemine kavu\u015ftururken gelir vergisine tabi olmayan \u00f6demeleri miktar y\u00f6n\u00fcyle s\u0131n\u0131rlam\u0131\u015ft\u0131r. 7103 say\u0131l\u0131 Kanun’a g\u00f6re bir \u00e7al\u0131\u015fana y\u0131ll\u0131k \u00f6denecek k\u0131dem tazminat\u0131 ve di\u011fer tazimat ve yard\u0131m ad\u0131 alt\u0131ndaki \u00f6demelerin toplam\u0131 (i\u015fe ba\u015flatmama tazminat\u0131 hari\u00e7 olmak \u00fczere) 657 Say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu<\/span><\/strong>‘na tabi en y\u00fcksek devlet memuruna Emekli Sand\u0131\u011f\u0131 Kanunu h\u00fck\u00fcmlerine g\u00f6re bir hizmet y\u0131l\u0131 i\u00e7in \u00f6denen azami emekli ikramiyesi olan 5.001,67-TL’yi (2018 Y\u0131l\u0131 Birinci D\u00f6nem Tavan\u0131)<\/em>\u00a0ge\u00e7emeyecektir. \u0130\u015fe ba\u015flatmama tazminat\u0131n\u0131n gelir vergisinden istisna edilecek tutar\u0131n hesab\u0131nda dikkate al\u0131nmamas\u0131n\u0131n\u00a0 sebebi\u00a0 ise \u00a0i\u015fe ba\u015flatmama tazminat\u0131n\u0131n 7103 Say\u0131l\u0131 Kanun’un de\u011fi\u015ftirdi\u011fi GVK. m.25\/7 de de\u011fil GVK m. 25\/1 de d\u00fczenlenmesidir. \u0130\u015fe ba\u015flatmamadan dolay\u0131 \u00f6denmeyip de ikale s\u00f6zle\u015fmesinde bu ad alt\u0131nda bulunan tazminatlar esasen i\u015fe ba\u015flatmama tazminat\u0131 olarak de\u011ferlendirilemeyece\u011fi i\u00e7in gelir vergisi istisnas\u0131 \u00fcst s\u0131n\u0131r\u0131 konusunda di\u011fer tazminat ve yard\u0131mlar gibi de\u011ferlendirilip toplam i\u00e7erisinde yer alacakt\u0131r.<\/p>\n \u00d6rnekleyecek olursak;<\/strong> 9 y\u0131l s\u00fcresince i\u015f s\u00f6zle\u015fmesine ba\u011fl\u0131 olarak \u00e7al\u0131\u015f\u0131p ikale s\u00f6zle\u015fmesi ile i\u015f akdini fesheden \u00e7al\u0131\u015fana 27.000-TL k\u0131dem tazminat\u0131, 20.000-TL i\u015f kayb\u0131 tazminat\u0131 ve 32.000-TL ek \u00f6deme\/menfaat bedeli\u00a0 \u00f6denece\u011finin kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131 varsay\u0131m\u0131nda;<\/p>\n K\u0131dem tazminat\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 27.000-TL<\/p>\n \u0130\u015f kayb\u0131 tazminat\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 20.000-TL<\/p>\n Ek \u00f6deme\/menfaat bedeli\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 32.000-TL<\/p>\n Toplam\u00a0 \u00d6deme\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a079.000-TL<\/p>\n Gelir Vergisi \u0130stisnas\u0131 \u00dcst S\u0131n\u0131r\u0131 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a09 x 5.001,67-TL = 45.015,03-TL<\/p>\n Gelir Vergisine Tabi Olacak A\u015fk\u0131n K\u0131s\u0131m 79.000-TL – 45.015,03\u00a0 =33.984,97 TL<\/p>\n Bu durumda \u00e7al\u0131\u015fan\u0131n alaca\u011f\u0131 kararla\u015ft\u0131r\u0131lan \u00fccretin 45.015,03 TL’lik k\u0131sm\u0131 gelir vergisine tabi olmayacak, kalan 33.984,97-TL’lik k\u0131sm\u0131 ise gelir vergisine tabi olacakt\u0131r.<\/p>\n 7103 Say\u0131l\u0131 Kanun ile gelen d\u00fczenleme vergi sorumlusu olan i\u015fverenin al\u0131\u015f\u0131lagelmi\u015f tavr\u0131n\u0131 de\u011fi\u015ftirmeyip yine kararla\u015ft\u0131r\u0131lan t\u00fcm ikale alaca\u011f\u0131n\u0131 \u00fccret gibi bordroya yans\u0131tmaktan al\u0131koyar m\u0131 bilemeyiz fakat vergi mahkemelerinin bu konuda haks\u0131z kesilen gelir vergisinin iadesi konusundaki tavr\u0131 istikrarl\u0131 bir \u015fekilde devam edecektir.<\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" \u0130kale Gelir Vergisi \u0130smet \u00d6mer G\u00dcNE\u015e Avukat ismetomergunes@gmail.com \/\/ < ![CDATA[ \/\/ < ![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); \/\/ ]]> Gelir Vergisi Kanunu‘nda \u00fczerinden gelir vergisi kesintisi yap\u0131labilecek gelirler s\u0131n\u0131rl\u0131 bir \u015fekilde say\u0131lm\u0131\u015ft\u0131r. \u0130\u015f s\u00f6zle\u015fmesine dayal\u0131 olarak \u00e7al\u0131\u015fanlar i\u00e7in \u00fczerinden gelir vergisi kesintisi yap\u0131labilecek olan gelir, \u00fccret geliridir. \u00dccret, i\u015f s\u00f6zle\u015fmesi ile \u00e7al\u0131\u015fan\u0131n fiili…\n<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"yoast_head":"\n
Avukat
ismetomergunes@gmail.com <\/p>\n