{"id":767,"date":"2017-12-07T17:05:25","date_gmt":"2017-12-07T14:05:25","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=767"},"modified":"2017-12-11T17:05:44","modified_gmt":"2017-12-11T14:05:44","slug":"2017-yili-eylul-ekim-kasim-ve-aralik-aylarinda-asgari-ucrete-iliskin-asgari-gecim-indirimi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/07\/2017-yili-eylul-ekim-kasim-ve-aralik-aylarinda-asgari-ucrete-iliskin-asgari-gecim-indirimi\/","title":{"rendered":"2017 Y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m Ve Aral\u0131k Aylar\u0131nda Asgari \u00dccrete \u0130li\u015fkin Asgari Ge\u00e7im \u0130ndirimi"},"content":{"rendered":"

<\/p>\n

299 say\u0131l\u0131 Gelir Vergisi Genel Tebli\u011finde 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131kaylar\u0131nda asgari \u00fccretlilerin maa\u015flar\u0131n\u0131n 1.404,06 TL’nin alt\u0131na d\u00fc\u015fmesi nedeniyle, \u00fccretlerinde meydana gelen azal\u0131\u015f\u0131 telafi etmek amac\u0131yla Gelir Vergisi Kanunu\u2019na 7061 say\u0131l\u0131 Kanunla eklenen Ge\u00e7ici 87\u2019nci maddeye ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Tebli\u011fe g\u00f6re 2017 y\u0131l\u0131 Eyl\u00fcl ve Ekim aylar\u0131 i\u00e7in hesaplanan ve ilave asgari ge\u00e7im indiriminden faydalan\u0131lmam\u0131\u015f olan fark tutarlar, \u00fccretlinin Kas\u0131m ay\u0131na ait Asgari Ge\u00e7im \u0130ndirimi Bordrosunda yer alan asgari ge\u00e7im indirimine eklenmek suretiyle mahsup edilecektir. Bu suretle mahsup edilemeyen bir tutar\u0131n kalmas\u0131 halinde kalan bu tutar, daha sonraki aylarda verilecek muhtasar beyannameler \u00fczerinden mahsup edilecek olup s\u00f6z konusu d\u00f6nemlere ait muhtasar beyannameler i\u00e7in bu nedenle d\u00fczeltme yap\u0131lmayacakt\u0131r.<\/u><\/p>\n

<\/u>\u0130lave asgari ge\u00e7im indirimi tutar\u0131n\u0131n mahsup i\u015fleminin yap\u0131labilmesi i\u00e7in, s\u00f6z konusu tutarlar\u0131n \u00fccretlilere \u00f6denmi\u015f olmas\u0131 gerekmektedir.<\/p>\n

Asgari ge\u00e7im indiriminin toplam\u0131, \u00fccretlinin o aydaki \u00fccretinden kesilen gelir vergisinden fazla olamayacakt\u0131r.<\/p>\n

\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-767","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/767","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=767"}],"version-history":[{"count":2,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/767\/revisions"}],"predecessor-version":[{"id":770,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/767\/revisions\/770"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}