{"id":950,"date":"2018-01-10T14:34:05","date_gmt":"2018-01-10T11:34:05","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=950"},"modified":"2018-01-29T14:36:28","modified_gmt":"2018-01-29T11:36:28","slug":"3568-sayili-kanun-kapsaminda-imzalanan-hizmet-sozlesmelerinde-damga-vergisi-uygulamasi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/01\/10\/3568-sayili-kanun-kapsaminda-imzalanan-hizmet-sozlesmelerinde-damga-vergisi-uygulamasi\/","title":{"rendered":"3568 Say\u0131l\u0131 Kanun Kapsam\u0131nda \u0130mzalanan Hizmet S\u00f6zle\u015fmelerinde Damga Vergisi Uygulamas\u0131"},"content":{"rendered":"

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Damga Vergisi Kanunu d\u00fczenlemelerine g\u00f6re vergiyi do\u011furan olay, Kanuna ekli (1) say\u0131l\u0131 tabloda yer alan ka\u011f\u0131tlar\u0131n imzalanmas\u0131 veya imza yerine ge\u00e7en bir i\u015faret konmak suretiyle d\u00fczenlenmesi ile ger\u00e7ekle\u015fmekte olup 3568 say\u0131l\u0131 Kanun kapsam\u0131nda d\u00fczenlenen hizmet s\u00f6zle\u015fmelerinin birden fazla y\u0131l\u0131 kapsayacak \u015fekilde d\u00fczenlenmesi durumunda, damga vergisi matrah\u0131n\u0131 y\u0131l say\u0131s\u0131n\u0131n s\u00f6zle\u015fmedeki bir y\u0131ll\u0131k tutarla \u00e7arp\u0131lmas\u0131 sonucunda bulunacak tutar olu\u015fturmaktad\u0131r.<\/p>\n

Y\u0131ll\u0131k olarak d\u00fczenlenen hizmet s\u00f6zle\u015fmesinin izleyen y\u0131llarda kendili\u011finden uzamas\u0131 ve ayr\u0131ca bir s\u00f6zle\u015fme d\u00fczenlenerek imzalanmamas\u0131 veya \u015ferh konulmamas\u0131 durumunda ise damga vergisi hesaplanmamaktad\u0131r.<\/p>\n

\u00a0<\/span>\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/span><\/span>.<\/span><\/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-950","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/950","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=950"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/950\/revisions"}],"predecessor-version":[{"id":951,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/950\/revisions\/951"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}