{"id":105963,"date":"2020-01-07T13:47:19","date_gmt":"2020-01-07T10:47:19","guid":{"rendered":"https:\/\/www.enerjigazetesi.ist\/?p=105963"},"modified":"2020-01-07T14:04:54","modified_gmt":"2020-01-07T11:04:54","slug":"2020-yili-temel-ve-pratik-vergi-rehberi-yayimlandi","status":"publish","type":"post","link":"https:\/\/www.enerjigazetesi.ist\/en\/2020-yili-temel-ve-pratik-vergi-rehberi-yayimlandi\/","title":{"rendered":"(Turkish) Ekonomi: 2020 Y\u0131l\u0131 Temel ve Pratik Vergi Rehberi Yay\u0131mland\u0131"},"content":{"rendered":"

Sorry, this entry is only available in Turkish<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

<\/p>\n

2020 y\u0131l\u0131 i\u00e7in asgari \u00fccret, tapu harc\u0131 oran\u0131, en d\u00fc\u015f\u00fck Ba\u011f-Kur primi, k\u0131dem tazminat tavan\u0131 ve di\u011fer temel vergilerin t\u00fcm\u00fc belirlendi. \u00d6zmen Mali M\u00fc\u015favirlik, 2020 y\u0131l\u0131 i\u00e7in belirlenen vergilere dair t\u00fcm d\u00fczenlemeleri \u201c2020 Vergi Rehberi\u201dnde bir araya getirdi. Pratik rehbere <\/strong>buradan<\/strong><\/a> eri\u015febilirsiniz.\"\"<\/strong><\/h1>\n

Vergi uygulamalar\u0131 a\u00e7\u0131s\u0131ndan genel bilgi sa\u011flay\u0131c\u0131 bir \u00e7al\u0131\u015fma amac\u0131yla, \u00d6zmen Mali M\u00fc\u015favirlik Kurucu Orta\u011f\u0131 Evren \u00d6zmen<\/strong> taraf\u0131ndan haz\u0131rlanan \u201c2020 Vergi Rehberi\u201d<\/strong> bir bak\u0131\u015fta 2020 y\u0131l\u0131 asgari \u00fccreti, 2020 y\u0131l\u0131 tapu harc\u0131 oran\u0131, 2020 y\u0131l\u0131 en d\u00fc\u015f\u00fck Ba\u011f-Kur Primi<\/strong>, k\u0131dem tazminat tavan\u0131<\/strong>, do\u011frudan gider yaz\u0131labilecek demirba\u015f s\u0131n\u0131r\u0131, vergi davalar\u0131nda s\u0131n\u0131r\u0131, hakem heyeti s\u0131n\u0131rlar\u0131n\u0131, s\u00fcr\u00fcc\u00fc belgesi de\u011ferli ka\u011f\u0131t bedeli ve di\u011fer belli ba\u015fl\u0131 temel bilgileri<\/em> i\u00e7eriyor. Evren \u00d6zmen<\/strong> rehber hakk\u0131nda “Bu rehber vergi uygulamalar\u0131 a\u00e7\u0131s\u0131ndan tamamen bilgilendirme amac\u0131yla haz\u0131rlanm\u0131\u015f olup, bilgilerin ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda<\/strong> dayanak olarak kullan\u0131lmas\u0131ndan \u00f6nce, konusuna hakim profesyonel bir dan\u0131\u015fmana<\/strong> ba\u015fvurman\u0131z tavsiye ederiz<\/em>” ikaz\u0131nda bulundu.<\/p>\n

2020 Y\u0131l\u0131 Asgari \u00dccret<\/strong><\/h2>\n

2020 y\u0131l\u0131<\/strong> Br\u00fct Asgari \u00fccret 2.943,00 TL<\/strong> olup, net asgari \u00fccret AG\u0130 dahil (bekar)<\/strong> 2.324,70 TL\u2019dir.<\/p>\n

2020 y\u0131l\u0131<\/strong> i\u00e7in Asgari \u00fccretli personel \u00e7al\u0131\u015ft\u0131rman\u0131n i\u015fverene maliyeti 3.458,03 TL<\/strong>\u2019dir.<\/p>\n

2020 Y\u0131l\u0131 Tapu Harc\u0131 Oran\u0131<\/strong><\/h2>\n

2020 y\u0131l\u0131 ba\u015f\u0131ndan itibaren Tapu Har\u00e7lar\u0131nda<\/strong> yap\u0131lan indirim sona ermi\u015f olup oran % 4<\/strong> olarak uygulanacakt\u0131r.<\/p>\n

2020 Y\u0131l\u0131 En D\u00fc\u015f\u00fck Ba\u011f-Kur Primi <\/strong><\/h2>\n

Borcu olmayanlara sa\u011flanan y\u00fczde 5 indirim ile Ayl\u0131k Ba\u011f-Kur tutar\u0131 868,18\u2019TL dir. Borcu olanlar i\u00e7in y\u00fczde 5 indirim s\u00f6z konusu olmay\u0131p tutar 1015,33\u2019TL dir.<\/p>\n

2020 Y\u0131l\u0131 K\u0131dem Tazminat Tavan\u0131<\/strong><\/h2>\n

2020 y\u0131l\u0131n\u0131n Ocak-Haziran aylar\u0131 aras\u0131nda k\u0131dem tazminat\u0131 tavan\u0131 6.730,15 TL\u2019dir.<\/p>\n

Do\u011frudan Gider Yaz\u0131labilecek Demirba\u015f S\u0131n\u0131r\u0131<\/strong><\/h2>\n

Do\u011frudan Gider Yaz\u0131labilecek Demirba\u015f S\u0131n\u0131r\u0131 1400 TL olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r. Tutar katma de\u011fer vergisi hari\u00e7 tutard\u0131r.<\/p>\n

Vergi Davalar\u0131nda S\u0131n\u0131r<\/strong><\/h2>\n

2020 y\u0131l\u0131nda vergi mahkemelerinde tek h\u00e2kimle bak\u0131lacak<\/strong> davalarda s\u0131n\u0131r 53.000 TL<\/strong>\u2019dir. Dava konusunun bu tutar\u0131 a\u015fmas\u0131 halinde vergi mahkemelerinde<\/strong>, davaya heyet halinde bak\u0131l\u0131r.<\/p>\n

2020 Y\u0131l\u0131 T\u00fcketici Hakem Heyeti S\u0131n\u0131rlar\u0131<\/strong><\/h2>\n

2020 y\u0131l\u0131 i\u00e7in T\u00fcketici Hakem Heyetlerine yap\u0131lacak ba\u015fvurularda de\u011feri:<\/p>\n

a-) 6.920 T\u00fcrk Liras\u0131n\u0131n alt\u0131nda bulunan uyu\u015fmazl\u0131klarda \u0130l\u00e7e T\u00fcketici Hakem Heyetleri,<\/p>\n

b-) B\u00fcy\u00fck\u015fehir stat\u00fcs\u00fcnde olan illerde 6.920 T\u00fcrk Liras\u0131 ile 10.390 T\u00fcrk Liras\u0131 aras\u0131ndaki uyu\u015fmazl\u0131klarda \u0130l T\u00fcketici Hakem Heyetleri<\/p>\n

S\u00fcr\u00fcc\u00fc Belgesi De\u011ferli Ka\u011f\u0131t Bedeli<\/strong><\/h2>\n

S\u00fcr\u00fcc\u00fc Belgesi De\u011ferli Ka\u011f\u0131t Bedeli 200 TL olmu\u015ftur.<\/p>\n

Gayrimenkul Sat\u0131\u015flar\u0131nda De\u011fer Art\u0131\u015f Kazanc\u0131 istisnas\u0131<\/strong><\/h2>\n

De\u011fer art\u0131\u015f kazan\u00e7lar\u0131na ili\u015fkin istisna tutar\u0131 18.000 TL<\/strong>\u2019dir.<\/p>\n

Konut Kiralamalar\u0131nda Beyanname verilmesine gerek olmayan tutar s\u0131n\u0131r\u0131<\/strong><\/h2>\n

Gelir Vergisi Kanunu\u2019nun 86\u2019nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinin (d) alt bendinde yer alan tevkifata ve istisnaya konu olmayan menkul ve gayrimenkul sermaye iratlar\u0131na ili\u015fkin beyanname verme s\u0131n\u0131r\u0131, 2020 takvim y\u0131l\u0131 gelirlerine uygulanmak \u00fczere 6.600 TL olarak tespit edilmi\u015ftir.<\/p>\n

\u0130\u015fyeri Kiralamalar\u0131nda Beyanname verilmesine gerek olmayan tutar s\u0131n\u0131r\u0131<\/strong><\/h2>\n

Tevkifata tabi<\/strong> tutulmu\u015f menkul ve gayrimenkul sermaye iratlar\u0131nda beyan s\u0131n\u0131r\u0131 49.000 TL<\/strong> olmu\u015ftur.<\/p>\n

Personele verilen yemek bedelinin vergiden istisna tutar\u0131<\/strong><\/h2>\n

Yemek bedeli istisna<\/strong> tutar\u0131 24,84 TL\u2019dir (Kdv dahil).<\/p>\n

Yurt d\u0131\u015f\u0131ndan getirilen telefonlarda kullan\u0131m harc\u0131<\/strong><\/h2>\n

Kay\u0131t Harc\u0131 1838 TL olmu\u015ftur.<\/p>\n

2020 y\u0131l\u0131nda mobil telefon aboneli\u011finin ilk tesisinde al\u0131nacak \u00d6\u0130V tutar\u0131<\/strong><\/h2>\n

Mobil telefon aboneli\u011finin ilk tesisinde al\u0131nmas\u0131 gereken maktu \u00d6zel \u0130leti\u015fim Vergisi tutar\u0131 2020 y\u0131l\u0131 i\u00e7in 79,00 TL olarak belirlenmi\u015ftir.<\/p>\n

Hangi Tutara Kadar Personele verilen yol \u00fccreti vergiye tabi de\u011fildir?<\/strong><\/h2>\n

\u0130\u015fverenlerce hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelmesi i\u00e7in sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131 12 TL\u2019dir.<\/p>\n

Hangi Tutara kadar elde etti\u011finiz s\u00fcreklilik g\u00f6stermeyen geliriniz i\u00e7in vergi \u00f6demek zorunda de\u011filsiniz?<\/strong><\/h2>\n

Ar\u0131zi kazan\u00e7lara<\/strong> ili\u015fkin istisna tutar\u0131 40.000 TL<\/strong>\u2019dir.<\/p>\n

Yeni Ara\u00e7 Al\u0131nd\u0131\u011f\u0131nda direk gider yaz\u0131labilecek KDV ve \u00d6TV \u00fcst s\u0131n\u0131r\u0131 <\/strong><\/h2>\n

Ticari kazan\u00e7 ve serbest meslek kazanc\u0131n\u0131n tespiti s\u0131ras\u0131nda; binek otomobillerin ilk iktisab\u0131nda gider olarak indirim konusu yap\u0131labilecek \u00f6zel t\u00fcketim vergisi<\/strong> ve katma de\u011fer vergisinin<\/strong> toplam tutar\u0131: 140.000 TL<\/strong>\u2019dir.<\/p>\n

Kitap\u00e7\u0131\u011fa Ula\u015fmak \u0130\u00e7in\u00a0<\/strong>T\u0131klay\u0131n\u0131z >>><\/a><\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Turkish. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language. 2020 y\u0131l\u0131 i\u00e7in asgari \u00fccret, tapu harc\u0131 oran\u0131, en d\u00fc\u015f\u00fck Ba\u011f-Kur primi, k\u0131dem tazminat tavan\u0131 ve di\u011fer temel vergilerin t\u00fcm\u00fc belirlendi. \u00d6zmen […]<\/p>\n","protected":false},"author":1,"featured_media":105965,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[51,53],"tags":[64437,19196,64438,64447,64448,64446,64449,64451,64450,52674,64455,52259,63569,64445,53472,64443,63578,15190,64457,64439,64444,64442,64440,1946,7070,63573,64456,64452,64453,64454,10074,64441],"views":309,"_links":{"self":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/105963"}],"collection":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/comments?post=105963"}],"version-history":[{"count":0,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/105963\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media\/105965"}],"wp:attachment":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media?parent=105963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/categories?post=105963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/tags?post=105963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}