Gelir Vergisi Kanunu\u2019nun \u00fccretin ger\u00e7ek safi de\u011ferinin tespitinde yap\u0131lacak indirimlere ili\u015fkin 63\/1-3 maddesinde, Sigortan\u0131n T\u00fcrkiye’de k\u00e2in ve merkezi T\u00fcrkiye’de bulunan bir emeklilik veya sigorta \u015firketi nezdinde akdedilmi\u015f olmas\u0131 \u015fart\u0131yla; \u00fccretlinin \u015fahs\u0131na, e\u015fine ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ait hayat sigortas\u0131 poli\u00e7eleri i\u00e7in hizmet erbab\u0131 taraf\u0131ndan \u00f6denen primlerin %50’si ile \u00f6l\u00fcm, kaza, sa\u011fl\u0131k, hastal\u0131k, sakatl\u0131k, i\u015fsizlik, anal\u0131k, do\u011fum ve tahsil gibi \u015fah\u0131s sigorta poli\u00e7eleri i\u00e7in hizmet erbab\u0131 taraf\u0131ndan \u00f6denen primler (\u0130ndirim konusu yap\u0131lacak primler toplam\u0131, \u00f6dendi\u011fi ayda elde edilen \u00fccretin %15’ini ve y\u0131ll\u0131k olarak asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015famaz h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n
23\/02\/2007 tarih ve GVK-59\/2007-3 say\u0131l\u0131 Gelir Vergisi Sirk\u00fclerinin “3. \u0130\u015fverenler Taraf\u0131ndan \u00dccretliler Ad\u0131na \u00d6denen Katk\u0131 Paylar\u0131n\u0131n Ticari Kazanc\u0131n Tespitinde \u0130ndirimi” ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde, i\u015fverenlerce \u00f6denen di\u011fer \u015fah\u0131s sigorta primleri, i\u015fle ilgili olarak ticari kazanc\u0131n elde edilmesi ve idame ettirilmesi i\u00e7in \u00f6denen \u00fccret kapsam\u0131nda oldu\u011fundan, Gelir Vergisi Kanununun 40\u2019\u0131nc\u0131 maddesinin (1) numaral\u0131 bendi \u00e7er\u00e7evesinde genel gider olarak her hangi bir tutar ve oran s\u0131n\u0131rlamas\u0131 olmaks\u0131z\u0131n indirim konusu yap\u0131labilece\u011fi, \u00f6te yandan, s\u00f6z konusu primlerin, \u00f6dendi\u011fi ayda elde edilen \u00fccretin % 5’ini ve y\u0131ll\u0131k olarak asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015fmamak \u00fczere hizmet erbab\u0131n\u0131n safi \u00fccret tutar\u0131n\u0131n belirlenmesi s\u0131ras\u0131nda indirim konusu yap\u0131labilece\u011fi belirtilmi\u015ftir.<\/p>\n
23\/10\/2012 tarih ve GVK-85\/2012-7 say\u0131l\u0131 Gelir Vergisi Sirk\u00fclerinde de konu ile ilgili a\u00e7\u0131klamalara yer verilmi\u015ftir. Buna g\u00f6re; indirim konusu yap\u0131lacak primlerin toplam\u0131, \u00f6dendi\u011fi ayda elde edilen \u00fccretin %15’ini ve y\u0131ll\u0131k olarak asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015famayacakt\u0131r. \u0130ndirim konusu yap\u0131lacak prim tutar\u0131n\u0131n tespitinde esas al\u0131nacak \u00fccret ise, i\u015fveren taraf\u0131ndan \u00e7al\u0131\u015fana hizmet kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denen ayl\u0131k (maa\u015f), prim, ikramiye, sosyal yard\u0131mlar ve zamlar gibi vergiye tabi s\u00fcrekli nitelikteki \u00f6demelerin br\u00fct tutar\u0131n\u0131n toplam\u0131 olacakt\u0131r. Gider kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6denen tutarlar (yap\u0131lan ger\u00e7ek bir giderin kar\u015f\u0131l\u0131\u011f\u0131 olsun olmas\u0131n) dikkate al\u0131nmayacakt\u0131r.<\/p>\n
i\u015fveren taraf\u0131ndan \u00f6denen \u015fah\u0131s sigorta primleri \u00fccretliye sa\u011flanan bir menfaat olarak nitelendirilmekte olup, i\u015fveren taraf\u0131ndan hizmet erbab\u0131na \u00f6denen s\u00f6z konusu \u015fah\u0131s sigorta primi kadar net \u00fccret \u00f6demesi yap\u0131ld\u0131\u011f\u0131 anlam\u0131na gelmektedir. Bu nedenle \u00f6ncelikle \u00f6denen \u015fah\u0131s sigorta priminin br\u00fct tutar\u0131n\u0131n bulunarak gayrisafi \u00fccrete eklenmesi ve bu ekleme sonras\u0131 \u00f6denen \u015fah\u0131s sigorta priminin yukar\u0131da belirtildi\u011fi \u015fekilde, gayrisafi \u00fccretten indirim konusu yap\u0131lmas\u0131 gerekmektedir.<\/p>\n
Bu h\u00fck\u00fcmlere g\u00f6re;<\/p>\n
<\/p>\n
\u015eirket taraf\u0131ndan \u00e7al\u0131\u015fanlar ad\u0131na \u00f6denen \u00f6zel sa\u011fl\u0131k poli\u00e7esi primlerinin, net \u00fccret \u00f6demesi olarak de\u011ferlendirilecek ve br\u00fctle\u015ftirilerek ayl\u0131k \u00fccret bordrolar\u0131na dahil edilecektir.<\/p>\n
Sigortan\u0131n T\u00fcrkiye’de kain ve merkezi T\u00fcrkiye’de bulunan bir emeklilik veya sigorta \u015firketi nezdinde akdedilmi\u015f olmas\u0131 \u015fart\u0131yla, \u00f6dendi\u011fi ayda elde edilen \u00fccretin % 15’ini ve y\u0131ll\u0131k olarak asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015fmamak kayd\u0131yla s\u00f6z konusu primler \u00fccretin safi tutar\u0131n\u0131n tespitinde indirim konusu yap\u0131lacakt\u0131r.<\/p>\n
Damga Vergisi Kanunu kapsam\u0131nda \u015fah\u0131s sigorta primlerine \u00f6zel bir istisna ve indirim d\u00fczenlemesi bulunmamaktad\u0131r. \u00dccret olarak bordroya intikal ettirilen toplam br\u00fct prim tutar\u0131 \u00fczerinden binde 7,59 damga vergisi hesaplanacakt\u0131r.<\/p>\n
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Gelir Vergisi Kanunu\u2019nun \u00fccretin ger\u00e7ek safi de\u011ferinin tespitinde yap\u0131lacak indirimlere ili\u015fkin 63\/1-3 maddesinde, Sigortan\u0131n T\u00fcrkiye’de k\u00e2in ve merkezi T\u00fcrkiye’de bulunan bir emeklilik veya sigorta \u015firketi nezdinde akdedilmi\u015f olmas\u0131 \u015fart\u0131yla; \u00fccretlinin \u015fahs\u0131na, e\u015fine ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ait hayat sigortas\u0131 poli\u00e7eleri i\u00e7in hizmet erbab\u0131 taraf\u0131ndan \u00f6denen primlerin %50’si ile \u00f6l\u00fcm, kaza, sa\u011fl\u0131k, hastal\u0131k, sakatl\u0131k, i\u015fsizlik, anal\u0131k, do\u011fum […]<\/p>\n","protected":false},"author":2,"featured_media":372,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5,1],"tags":[],"class_list":["post-371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-vergi-tr"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/comments?post=371"}],"version-history":[{"count":0,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/371\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/372"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}