{"id":774,"date":"2017-12-19T12:33:57","date_gmt":"2017-12-19T09:33:57","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=774"},"modified":"2017-12-19T12:48:37","modified_gmt":"2017-12-19T09:48:37","slug":"2017-yili-gmsi-beyanlarinda-goturu-gider-orani-olarak-uygulaniyor","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/19\/2017-yili-gmsi-beyanlarinda-goturu-gider-orani-olarak-uygulaniyor\/","title":{"rendered":"2017 Y\u0131l\u0131 GMS\u0130 Beyanlar\u0131nda G\u00f6t\u00fcr\u00fc Gider Oran\u0131 %15 Olarak Uygulan\u0131yor"},"content":{"rendered":"

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300 seri No\u2019lu GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130\u2019nde7061 say\u0131l\u0131Yasaylagayrimenkul sermaye iratlar\u0131na y\u00f6nelik olarak m\u00fckelleflerin ger\u00e7ek giderlerine kar\u015f\u0131l\u0131k olmak \u00fczere has\u0131latlar\u0131n\u0131n %25’i oran\u0131nda uygulanmakta olan g\u00f6t\u00fcr\u00fc gider oran\u0131n\u0131n\u00a0\u00a0 %15’e d\u00fc\u015f\u00fcr\u00fclmesine ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

S\u00f6z konusu de\u011fi\u015fiklik, 1\/1\/2017 tarihinden itibaren elde edilen gelirlere uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/p>\n

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