GEL\u0130R VERG\u0130S\u0130 \u0130ND\u0130R\u0130M\u0130<\/strong><\/p>\n <\/p>\n
\u00dccretli \u00e7al\u0131\u015fan \u00f6z\u00fcrl\u00fc ki\u015filer ile bunlar\u0131n bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu \u00f6z\u00fcrl\u00fc ki\u015filer, Serbest meslek sahibi \u00f6z\u00fcrl\u00fc ki\u015filer ile bunlar\u0131n bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu \u00f6z\u00fcrl\u00fc ki\u015filer, Basit usulde vergilendirilenlerden, t\u00fcccar ve \u00fccretli durumuna girmeksizin, imalat, tamirat ve k\u00fc\u00e7\u00fck sanat i\u015fleri ile u\u011fra\u015fan (ilk madde ve yard\u0131mc\u0131 malzeme m\u00fc\u015fteriye ait olarak faaliyet g\u00f6steren terzi, tamirci, marangoz gibi) \u00f6z\u00fcrl\u00fcler, gelir vergisi indiriminden yararlanabilir. Ba\u015fvuru Yerleri \u00c7al\u0131\u015fan \u00f6z\u00fcrl\u00fc bireyler ve bakmakla y\u00fck\u00fcml\u00fc olduklar\u0131 \u00f6z\u00fcrl\u00fc yak\u0131n\u0131 olan \u00e7al\u0131\u015fanlar, \u00f6z\u00fcr oranlar\u0131na g\u00f6re vergi indiriminden faydalanmaktad\u0131r. \u00d6z\u00fcrl\u00fc devlet memurlar\u0131 ve bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu \u00f6z\u00fcrl\u00fc yak\u0131n\u0131 olan devlet memurlar\u0131n\u0131n; \u00e7al\u0131\u015ft\u0131klar\u0131 kurumun ilgili birimine ba\u015fvurmalar\u0131 gerekmektedir. Di\u011fer \u00e7al\u0131\u015fan \u00f6z\u00fcrl\u00fc bireyler ve bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu \u00f6z\u00fcrl\u00fc yak\u0131n\u0131 bulunan \u00e7al\u0131\u015fanlar ise \u00e7al\u0131\u015ft\u0131klar\u0131 i\u015fyerinden alacaklar\u0131 durumlar\u0131n\u0131 g\u00f6sterir belge ile illerde Defterdarl\u0131k Gelir M\u00fcd\u00fcrl\u00fc\u011f\u00fcne, ba\u011f\u0131ms\u0131z vergi dairesi bulunan il\u00e7elerde Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne, di\u011fer il\u00e7elerde Mal m\u00fcd\u00fcrl\u00fcklerine ba\u015fvurmalar\u0131 gerekmektedir. (www.gib.qov.tr) Gerekli Belgeler \u00d6z\u00fcrl\u00fc hizmet erbab\u0131 i\u00e7in; dilek\u00e7e ve \u00e7al\u0131\u015ft\u0131\u011f\u0131 i\u015f yerinden alaca\u011f\u0131 hizmet erbab\u0131 oldu\u011funu g\u00f6sterir belge, n\u00fcfus c\u00fczdan\u0131 \u00f6rne\u011fi ve \u00fc\u00e7 adet foto\u011fraf; bakmakla y\u00fck\u00fcml\u00fc \u00f6z\u00fcrl\u00fcs\u00fc olan hizmet erbab\u0131 i\u00e7in; dilek\u00e7e ve \u00e7al\u0131\u015ft\u0131\u011f\u0131 i\u015f yerinden alaca\u011f\u0131 hizmet erbab\u0131 oldu\u011funu g\u00f6sterir belge, kendisinin ve \u00f6z\u00fcrl\u00fc ki\u015finin n\u00fcfus c\u00fczdan\u0131 \u00f6rne\u011fi ve \u00fc\u00e7 adet foto\u011fraf, \u00d6z\u00fcrl\u00fc ki\u015fiye bakmakla y\u00fck\u00fcml\u00fc oldu\u011funu g\u00f6steren belge,<\/p>\n
\u00d6z\u00fcrl\u00fc serbest meslek erbab\u0131 i\u00e7in; dilek\u00e7e ve vergi kimlik numaras\u0131n\u0131 veya TC kimlik numaras\u0131n\u0131 g\u00f6steren belge, n\u00fcfus c\u00fczdan\u0131 \u00f6rne\u011fi ve \u00fc\u00e7 adet foto\u011fraf; bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu \u00f6z\u00fcrl\u00fcs\u00fc bulunan serbest meslek erbab\u0131 i\u00e7in; serbest meslek erbab\u0131n\u0131n vergi kimlik numaras\u0131n\u0131 veya TC kimlik numaras\u0131n\u0131 g\u00f6steren belge, \u00f6z\u00fcrl\u00fc ki\u015fiye ait n\u00fcfus c\u00fczdan\u0131 \u00f6rne\u011fi ve \u00fc\u00e7 adet foto\u011fraf, \u00f6z\u00fcrl\u00fc ki\u015fiye bakmakla y\u00fck\u00fcml\u00fc oldu\u011funu g\u00f6steren belge, Sakatl\u0131k indiriminden yararlanma hakk\u0131na sahip basit usulde vergilendirilen \u00f6z\u00fcrl\u00fcler i\u00e7in; dilek\u00e7e, vergi kimlik numaras\u0131n\u0131 veya TC kimlik numaras\u0131n\u0131 g\u00f6steren belge, n\u00fcfus c\u00fczdan\u0131 \u00f6rne\u011fi ve \u00fc\u00e7 adet foto\u011fraf. EMLAK VERG\u0130S\u0130 MUAF\u0130YET\u0130<\/strong> Bakanlar Kurulu, Emlak Vergisi Kanunu ile \u00f6z\u00fcrl\u00fc bireylerin, T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde br\u00fct 200 m2\u2019yi ge\u00e7meyen tek meskeni olmas\u0131 (intifa hakk\u0131na sahip olunmas\u0131 hali dahil) halinde, bu meskene ait vergi oranlar\u0131n\u0131 s\u0131f\u0131ra kadar indirmeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. Bu h\u00fck\u00fcm, yukar\u0131da belirtilenlerin tek meskene hisse ile sahip olmalar\u0131 halinde hisselerine ait k\u0131s\u0131m hakk\u0131nda da uygulan\u0131r. Emlak vergisi indiriminden yararlanmak i\u00e7in, yetkili sa\u011fl\u0131k kurulu\u015flar\u0131ndan al\u0131nm\u0131\u015f olan \u00d6z\u00fcrl\u00fcler i\u00e7in sa\u011fl\u0131k kurulu raporu, dilek\u00e7e ve \u201cTek Meskeni Olan (\u0130ntifa Hakk\u0131na Sahip Olanlar Dahil) \u00d6z\u00fcrl\u00fclere Ait \u0130ndirimli Bina Vergisi Formu\u201d ile konutun s\u0131n\u0131rlar\u0131 i\u00e7inde bulundu\u011fu belediye ba\u015fkanl\u0131\u011f\u0131na ba\u015fvurulmal\u0131d\u0131r.<\/p>\n\u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 VE MOTORLU<\/strong> TA\u015eITLAR VERG\u0130S\u0130 \u0130ST\u0130SNASI<\/strong> H s\u0131n\u0131f\u0131 s\u00fcr\u00fcc\u00fc belgesine sahip olan ve \u00f6zel tertibatl\u0131 ara\u00e7 kullanabilece\u011fi sa\u011fl\u0131k kurulu raporu ile belgelenen \u00f6z\u00fcrl\u00fc bireylerin yurti\u00e7inden alacaklar\u0131 ara\u00e7lar i\u00e7in \u00d6TV muafiyeti uygulanmaktad\u0131r. Ayn\u0131 muafiyet \u00f6zel tertibat \u015fart\u0131 olmaks\u0131z\u0131n %90 ve \u00fczeri \u00f6z\u00fcr derecesine sahip olup ara\u00e7 kullanamayacak durumda olan \u00f6z\u00fcrl\u00fclerin yak\u0131nlar\u0131 ya da istihdam edilen bir \u015fof\u00f6r taraf\u0131ndan kullan\u0131lmak \u00fczere al\u0131nacak ara\u00e7lar i\u00e7in de uygulanmaktad\u0131r \u00d6z\u00fcrl\u00fc ki\u015fi ad\u0131na tescil edilen ta\u015f\u0131tlar Motorlu Ta\u015f\u0131tlar Vergisinden de muaft\u0131r. Ancak, Katma De\u011fer Vergisinde herhangi bir muafiyet s\u00f6z konusu de\u011fildir. Konuyla ilgili detayl\u0131 bilgi ve uygulama ile ilgili olarak vergi dairelerine ba\u015fvurulmas\u0131 gerekmektedir. (www.gib.gov.tr) G\u00dcMR\u00dcK VERG\u0130S\u0130 MUAF\u0130YET\u0130<\/strong> \u00d6z\u00fcrl\u00fc ki\u015filerin yurt d\u0131\u015f\u0131ndan ithal edecekleri \u00f6zel tertibatl\u0131 olan ara\u00e7lar g\u00fcmr\u00fck vergisinden muaf tutulmu\u015ftur. \u00d6zel tertibatl\u0131 ta\u015f\u0131t ithal etmek isteyen \u00f6z\u00fcrl\u00fc ki\u015filerin Ankara Naklihane ve Bedelsiz \u0130thalat G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne ba\u015fvurmalar\u0131 gerekmektedir. (www.gumruk.gov.tr) KATMA DE\u011eER VERG\u0130S\u0130 \u0130ST\u0130SNASI<\/strong> Sadece \u00f6z\u00fcrl\u00fc bireylerin e\u011fitimleri, meslekleri, g\u00fcnl\u00fck ya\u015famlar\u0131nda kullanmalar\u0131 i\u00e7in \u00f6zel olarak \u00fcretilmi\u015f her t\u00fcrl\u00fc ara\u00e7-gere\u00e7 (\u00f6rne\u011fin g\u00f6rme \u00f6z\u00fcrl\u00fclerin kulland\u0131klar\u0131 baston, yaz\u0131 makinesi, kabartma klavye; ortopedik \u00f6z\u00fcrl\u00fclerin kulland\u0131klar\u0131 tekerlekli sandalye, ortez-protez gibi ara\u00e7lar) ile \u00f6zel bilgisayar programlar\u0131 KDV\u2019den istisna tutulmu\u015ftur. Binek otomobili ve di\u011fer nakil vas\u0131talar\u0131 bu istisna kapsam\u0131nda de\u011fildir<\/p>\n","protected":false},"excerpt":{"rendered":"ENGELL\u0130LERE SA\u011eLANAN VERG\u0130 AVANTAJLARI<\/p>\n","protected":false},"author":1,"featured_media":26090,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[660,662,661,659,658,663],"class_list":["post-1012","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-memur","tag-engelli-egitim","tag-engelli-saglik-raporu","tag-engelli-sgk-emekllilik","tag-engelli-sosyal-yardim","tag-engelli-vergi-indirimi","tag-ozurlu-kimlik-karti"],"yoast_head":"\n
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