{"id":4427,"date":"2024-02-01T17:37:46","date_gmt":"2024-02-01T14:37:46","guid":{"rendered":"http:\/\/www.esdymm.com\/?p=4427"},"modified":"2024-02-01T17:37:46","modified_gmt":"2024-02-01T14:37:46","slug":"kazanclari-basit-usulde-tespit-edilen-mukelleflerde-gelir-vergisi-istisnasi-rehberi-2024","status":"publish","type":"post","link":"https:\/\/www.esdymm.com\/?p=4427","title":{"rendered":"Kazan\u00e7lar\u0131 Basit Usulde Tespit Edilen M\u00fckelleflerde Gelir Vergisi \u0130stisnas\u0131 Rehberi \u2013 2024"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Kazan&#231;lar&#305; Basit Usulde Tespit Edilen M&#252;kelleflerde Gelir Vergisi &#304;stisnas&#305; Rehberi Gelir Vergisi Kanununun m&#252;kerrer 20\/A maddesine g&#246;re, basit usule&#8230;\u00a0<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Kazan&#231;lar&#305; Basit Usulde Tespit Edilen M&#252;kelleflerde Gelir Vergisi &#304;stisnas&#305; Rehberi \u2013 2024<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a01 &#350;ubat 2024 <\/div>\n<div class=\"entry-content\">\n<h4>Kazan&#231;lar&#305; Basit Usulde Tespit Edilen M&#252;kelleflerde Gelir Vergisi &#304;stisnas&#305; Rehberi<\/h4>\n<p>Gelir Vergisi Kanununun m&#252;kerrer 20\/A maddesine g&#246;re, basit usule tabi m&#252;kelleflerin ticari kazan&#231;lar&#305; gelir vergisinden istisna edilmi&#351;tir. Basit usule tabi m&#252;kellefler, istisna kapsam&#305;ndaki bu kazan&#231;lar i&#231;in y&#305;ll&#305;k beyanname vermeyecek ve di&#287;er gelirler dolay&#305;s&#305;yla beyanname vermeleri halinde de bu kazan&#231;lar&#305;n&#305; beyannameye d\u00e2hil etmeyeceklerdir.<\/p>\n<p>Bu kapsamda daha &#246;nce haz&#305;rlanan\u00a0<b>\u201cKazan&#231;lar&#305; Basit Usulde Tespit Edilen M&#252;kelleflerde Gelir Vergisi &#304;stisnas&#305; Rehberi\u201d\u00a0<\/b>g&#252;ncellenerek yay&#305;nlanm&#305;&#351;t&#305;r.<\/p>\n<p>S&#246;z konusu Rehberde;<\/p>\n<ul>\n<li>Basit usulde ticari kazanc&#305;n tespiti,<\/li>\n<li>Basit usulde tespit olunan kazan&#231;larda gelir vergisi istisnas&#305;,<\/li>\n<li>Kazan&#231;lar&#305; basit usulde tespit edilen m&#252;kelleflere sa&#287;lanan avantaj ve kolayl&#305;klar,<\/li>\n<li>Basit usule tabi olman&#305;n genel ve &#246;zel &#351;artlar&#305;,<\/li>\n<li>Basit usulden yararlanamayacak olanlar,<\/li>\n<li>Kazan&#231;lar&#305; basit usulde tespit olunan m&#252;kelleflerde Defter-Beyan Sistemi,<\/li>\n<\/ul>\n<p>gibi konularda ayr&#305;nt&#305;l&#305; bilgilere ve &#246;rneklere yer verilmi&#351;tir.<\/p>\n<table>\n<tbody>\n<tr>\n<td>Kazan&#231;lar&#305; Basit Usulde Tespit Edilen M&#252;kelleflerde Gelir Vergisi &#304;stisnas&#305; Rehberine ula&#351;mak i&#231;in\u00a0<a href=\"https:\/\/gib.gov.tr\/sites\/default\/files\/fileadmin\/beyannamerehberi\/2024\/basit_usul_rehber_2024.pdf\" target=\"_blank\" rel=\"noopener\"><b>t&#305;klay&#305;n&#305;z<\/b><\/a>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Konu hakk&#305;nda detayl&#305; bilgi i&#231;in Vergi &#304;leti&#351;im Merkezini\u00a0<b>V&#304;MER-189<\/b>\u00a0arayabilirsiniz.<\/p>\n<p><strong>Kaynak:<\/strong>\u00a0G&#304;B<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kazan&#231;lar&#305; Basit Usulde Tespit Edilen M&#252;kelleflerde Gelir Vergisi &#304;stisnas&#305; Rehberi Gelir Vergisi Kanununun m&#252;kerrer 20\/A maddesine g&#246;re, basit usule&#8230;\u00a0 &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4427","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.esdymm.com\/index.php?rest_route=\/wp\/v2\/posts\/4427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.esdymm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.esdymm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.esdymm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.esdymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4427"}],"version-history":[{"count":0,"href":"https:\/\/www.esdymm.com\/index.php?rest_route=\/wp\/v2\/posts\/4427\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.esdymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.esdymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.esdymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}