{"id":1642,"date":"2014-01-31T18:30:39","date_gmt":"2014-01-31T16:30:39","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=1642"},"modified":"2014-01-31T18:43:49","modified_gmt":"2014-01-31T16:43:49","slug":"basit-usulde-yillik-gelir-vergisi-beyannamesi-donemi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/basit-usulde-yillik-gelir-vergisi-beyannamesi-donemi\/","title":{"rendered":"Basit Usulde Y\u0131ll\u0131k Gelir Vergisi Beyannamesi D\u00f6nemi"},"content":{"rendered":"

Basit Usule Tabi M\u00fckelleflerimiz \u0130\u00e7in Y\u0131ll\u0131k Gelir Vergisi Beyannamesi Verme D\u00f6nemi 1 \u015eubat 2014<\/strong> Tarihinde Ba\u015fl\u0131yor.<\/p>\n

Geliri, sadece Basit Usulde tespit edilen ticari kazan\u00e7lardan ibaret olan m\u00fckelleflerimiz i\u00e7in beyanname verme s\u00fcresi 1 \u015eUBAT 2014 tarihinde ba\u015fl\u0131yor.<\/p>\n

M\u00fckelleflerimiz 2013 y\u0131l\u0131 kazan\u00e7lar\u0131na ili\u015fkin beyannamelerini, 1 \u015eUBAT – 25 \u015eUBAT tarihleri aras\u0131nda<\/strong> (25 \u015eubat g\u00fcn\u00fc mesai bitimine kadar) ba\u011fl\u0131 bulunduklar\u0131 vergi dairelerine verebilirler.<\/p>\n

\u015eubat ay\u0131 i\u00e7erisinde verilecek beyannameler \u00fczerinden hesaplanan gelir vergisi, \u015fubat<\/strong> ve haziran<\/strong> aylar\u0131nda olmak \u00fczere, vergi tahsiline yetkili olan banka \u015fubeleri, ba\u011fl\u0131 bulunulan vergi dairesi veya ba\u011fl\u0131 bulunulan vergi dairesinin bildirilmesi \u015fart\u0131 ile herhangi bir vergi dairesine iki e\u015fit taksitte<\/strong> \u00f6denebilecektir.<\/p>\n

Basit Usule Tabi Olman\u0131n Genel \u015eartlar\u0131:<\/strong>
\n1. Kendi i\u015finde bilfiil \u00e7al\u0131\u015fmak veya bulunmak, (i\u015finde yard\u0131mc\u0131 i\u015f\u00e7i ve \u00e7\u0131rak kullanmak, seyahat, hastal\u0131k, ihtiyarl\u0131k, askerlik, tutukluluk ve h\u00fck\u00fcml\u00fcl\u00fck gibi zaruri ayr\u0131lmalar dolay\u0131s\u0131yla ge\u00e7ici olarak bilfiil i\u015finin ba\u015f\u0131nda bulunmamak bu \u015fart\u0131 bozmaz. \u00d6l\u00fcm halinde, i\u015f sahibinin dul e\u015fi veya k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131 nam\u0131na i\u015fe
\ndevam olundu\u011fu takdirde, bunlar\u0131n bilfiil i\u015fin ba\u015f\u0131nda bulunup bulunmamalar\u0131na bak\u0131lmaz.)<\/p>\n

2. \u0130\u015fyeri m\u00fclkiyetinin i\u015f sahibine ait olmas\u0131 halinde emsal kira bedeli, kiralanm\u0131\u015f olmas\u0131 halinde y\u0131ll\u0131k kira bedelinin toplam\u0131n\u0131n;<\/p>\n

b\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 i\u00e7inde;
\n– 2013 takvim y\u0131l\u0131 i\u00e7in 5.300 TL
\n– 2014 takvim y\u0131l\u0131 i\u00e7in 5.500 TL<\/p>\n

di\u011fer yerlerde;
\n– 2013 takvim y\u0131l\u0131 i\u00e7in 3.700 TL
\n– 2014 takvim y\u0131l\u0131 i\u00e7in 3.800 TL\u2019yi a\u015fmamas\u0131.*<\/p>\n

Basit Usule Tabi Olman\u0131n \u00d6zel \u015eartlar\u0131:<\/strong>
\n1. Sat\u0131n ald\u0131klar\u0131 mallar\u0131 oldu\u011fu gibi veya i\u015fledikten sonra satanlar\u0131n y\u0131ll\u0131k al\u0131mlar\u0131 tutar\u0131n\u0131n;
\n– 2013 takvim y\u0131l\u0131 i\u00e7in 75.000 TL
\n– 2014 takvim y\u0131l\u0131 i\u00e7in 77.000 TL
\nveya y\u0131ll\u0131k sat\u0131\u015flar\u0131 tutar\u0131n\u0131n
\n– 2013 takvim y\u0131l\u0131 i\u00e7in 110.000 TL
\n– 2014 takvim y\u0131l\u0131 i\u00e7in 110.000 TL\u2019yi a\u015fmamas\u0131.*<\/p>\n

2. (1) numaral\u0131 bentte yaz\u0131l\u0131 olanlar\u0131n d\u0131\u015f\u0131ndaki i\u015flerle u\u011fra\u015fanlar\u0131n bir y\u0131l i\u00e7inde elde ettikleri gayri safi i\u015f h\u00e2s\u0131lat\u0131n\u0131n;
\n– 2013 takvim y\u0131l\u0131 i\u00e7in 37.000 TL
\n– 2014 takvim y\u0131l\u0131 i\u00e7in 38.000 TL\u2019yi a\u015fmamas\u0131.*<\/p>\n

3. (1) ve (2) numaral\u0131 bentlerde yaz\u0131l\u0131 i\u015flerin birlikte yap\u0131lmas\u0131 halinde, y\u0131ll\u0131k \u00a0sat\u0131\u015f tutar\u0131 ile i\u015f has\u0131lat\u0131 toplam\u0131n\u0131n;
\n– 2013 takvim y\u0131l\u0131 i\u00e7in 75.000 TL
\n– 2014 takvim y\u0131l\u0131 i\u00e7in 77.000 TL\u2019yi a\u015fmamas\u0131.*<\/p>\n

* 2014 y\u0131l\u0131nda beyanname verecek olan m\u00fckellefler 2013 takvim y\u0131l\u0131 i\u00e7in ge\u00e7erli olan tutarlar\u0131 esas alacaklard\u0131r.<\/p>\n

Basit Usule Tabi M\u00fckellefler \u0130\u00e7in Vergi Rehberi<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Basit Usule Tabi M\u00fckelleflerimiz \u0130\u00e7in Y\u0131ll\u0131k Gelir Vergisi Beyannamesi Verme D\u00f6nemi 1 \u015eubat 2014 Tarihinde Ba\u015fl\u0131yor. Geliri, sadece Basit Usulde tespit edilen ticari kazan\u00e7lardan ibaret olan m\u00fckelleflerimiz i\u00e7in beyanname verme s\u00fcresi 1 \u015eUBAT 2014 tarihinde ba\u015fl\u0131yor. M\u00fckelleflerimiz 2013 y\u0131l\u0131 kazan\u00e7lar\u0131na ili\u015fkin beyannamelerini, 1 \u015eUBAT – 25 \u015eUBAT tarihleri aras\u0131nda (25 \u015eubat g\u00fcn\u00fc mesai bitimine kadar) …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,156],"tags":[241,364,365,215,67,78,281,307,645,30],"class_list":["post-1642","post","type-post","status-publish","format-standard","","category-genel","category-vergi-2","tag-241","tag-basit-usul","tag-beyanname","tag-gelir","tag-mukellef","tag-ne-zaman","tag-sartlar","tag-subat","tag-taksit","tag-vergi"],"yoast_head":"\nBasit Usulde Y\u0131ll\u0131k Gelir Vergisi Beyannamesi D\u00f6nemi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/haber\/basit-usulde-yillik-gelir-vergisi-beyannamesi-donemi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Basit Usulde Y\u0131ll\u0131k Gelir Vergisi Beyannamesi D\u00f6nemi\" \/>\n<meta property=\"og:description\" content=\"Basit Usule Tabi M\u00fckelleflerimiz \u0130\u00e7in Y\u0131ll\u0131k Gelir Vergisi Beyannamesi Verme D\u00f6nemi 1 \u015eubat 2014 Tarihinde Ba\u015fl\u0131yor. Geliri, sadece Basit Usulde tespit edilen ticari kazan\u00e7lardan ibaret olan m\u00fckelleflerimiz i\u00e7in beyanname verme s\u00fcresi 1 \u015eUBAT 2014 tarihinde ba\u015fl\u0131yor. 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