{"id":10424,"date":"2025-06-25T14:01:07","date_gmt":"2025-06-25T11:01:07","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10424"},"modified":"2025-06-25T14:03:09","modified_gmt":"2025-06-25T11:03:09","slug":"gelir-vergisi-beyannamesinden-indirilecek-giderler","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/","title":{"rendered":"Gelir Vergisi Beyannamesinden \u0130ndirilecek Giderler"},"content":{"rendered":"\n<p>M\u00fckelleflerin elde ettikleri kazan\u00e7lar \u00fczerinden hesaplanan gelir vergisine y\u00f6nelik \u00e7e\u015fitli avantajlar bulunur. Bu uygulamalardan biri de&nbsp;gelir vergisi beyannamesinden indirilecek giderlerdir. B\u00f6ylece&nbsp;m\u00fckellefler, kanunda belirlenen \u015fartlar\u0131 yerine getirerek baz\u0131 harcamalar\u0131n\u0131 indirim konusu yapabilir.&nbsp;Gelir vergisine y\u00f6nelik haz\u0131rlanan beyannamelerde s\u00f6z konusu giderlerin usul\u00fcne uygun&nbsp;\u015fekilde g\u00f6sterilmesi kritik \u00f6neme sahiptir. Bu sayede yasal y\u00fck\u00fcml\u00fcl\u00fckler eksiksiz olarak yerine getirilirken vergisel avantajlardan da yararlan\u0131labilir.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Gelir_Vergisi_Beyannamesinde_Indirim_Yapilacak_Giderler\" >Gelir Vergisi Beyannamesinde \u0130ndirim Yap\u0131lacak Giderler<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#HayatSahis_Sigorta_Primleri\" >Hayat\/\u015eah\u0131s Sigorta Primleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Egitim_ve_Saglik_Harcamalari\" >E\u011fitim ve Sa\u011fl\u0131k Harcamalar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Bagis_ve_Yardimlar\" >Ba\u011f\u0131\u015f ve Yard\u0131mlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Sponsorluk_Harcamalari\" >Sponsorluk Harcamalar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Ar-Ge_Harcamalari\" >Ar-Ge Harcamalar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Dogal_Afetlerle_Ilgili_Ayni_ve_Nakdi_Bagislar\" >Do\u011fal Afetlerle \u0130lgili Ayni ve Nakdi Ba\u011f\u0131\u015flar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Turkiye_Kizilay_Dernegine_ve_Turkiye_Yesilay_Cemiyetine_Makbuz_Karsiligi_Yapilan_Nakdi_Bagis_ve_Yardimlar\" >T\u00fcrkiye K\u0131z\u0131lay Derne\u011fi&#8217;ne ve T\u00fcrkiye Ye\u015filay Cemiyeti&#8217;ne Makbuz Kar\u015f\u0131l\u0131\u011f\u0131 Yap\u0131lan Nakdi Ba\u011f\u0131\u015f ve Yard\u0131mlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Girisim_Sermayesi_Fonu_Olarak_Ayrilan_Tutarlarin_Indirimi\" >Giri\u015fim Sermayesi Fonu Olarak Ayr\u0131lan Tutarlar\u0131n \u0130ndirimi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Turkiyede_Yerlesmis_Olmayan_Kisilerle_Is_Yeri_Kanuni_ve_Is_Merkezi_Yurt_Disinda_Bulunanlara_Hizmet_Veren_Bazi_Sektor_Isletmelerinin_Munhasiran_Bu_Faaliyetlerinden_Elde_Ettikleri_Kazanclara_Iliskin_Indirim\" >T\u00fcrkiye\u2019de Yerle\u015fmi\u015f Olmayan Ki\u015filerle; \u0130\u015f Yeri, Kanuni ve \u0130\u015f Merkezi Yurt D\u0131\u015f\u0131nda Bulunanlara Hizmet Veren Baz\u0131 Sekt\u00f6r \u0130\u015fletmelerinin M\u00fcnhas\u0131ran Bu Faaliyetlerinden Elde Ettikleri Kazan\u00e7lara \u0130li\u015fkin \u0130ndirim<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Bireysel_Katilim_Yatirimcisi_Indirimi\" >Bireysel Kat\u0131l\u0131m Yat\u0131r\u0131mc\u0131s\u0131 \u0130ndirimi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Eskisehir_2013_Turk_Dunyasi_Kultur_Baskenti_Hakkinda_Kanuna_Gore_Kurulan_Ajans_ile_Expo_2016_Antalya_Ajansina_Yapilan_Her_Turlu_Nakdi_ve_Ayni_Bagis_ve_Yardimlar_ve_Sponsorluk_Harcamalari\" >Eski\u015fehir 2013 T\u00fcrk D\u00fcnyas\u0131 K\u00fclt\u00fcr Ba\u015fkenti Hakk\u0131nda Kanuna G\u00f6re Kurulan Ajans ile Expo 2016 Antalya Ajans\u0131&#8217;na Yap\u0131lan Her T\u00fcrl\u00fc Nakdi ve Ayni Ba\u011f\u0131\u015f ve Yard\u0131mlar ve Sponsorluk Harcamalar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Diger_Kanunlara_Gore_Tamami_Indirilecek_Bagis_ve_Yardimlar\" >Di\u011fer Kanunlara G\u00f6re Tamam\u0131 \u0130ndirilecek Ba\u011f\u0131\u015f ve Yard\u0131mlar<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Vergi_Odeme_ve_Takip_Sureclerinize_Mukellefle_Hiz_Kazandirin\" >Vergi \u00d6deme ve Takip S\u00fcre\u00e7lerinize M\u00fckellef&#8217;le H\u0131z Kazand\u0131r\u0131n!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-beyannamesinden-indirilecek-giderler\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Beyannamesinde_Indirim_Yapilacak_Giderler\"><\/span>Gelir Vergisi Beyannamesinde \u0130ndirim Yap\u0131lacak Giderler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">Gelir vergisi<\/a> matrah\u0131n\u0131n tespitinde gelir vergisi beyannamesinde bildirilecek gelirlerden a\u015fa\u011f\u0131daki indirimler yap\u0131labilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hayat\/\u015eah\u0131s Sigorta Primleri<\/li>\n\n\n\n<li>E\u011fitim ve Sa\u011fl\u0131k Harcamalar\u0131<\/li>\n\n\n\n<li>Ba\u011f\u0131\u015f ve Yard\u0131mlar<\/li>\n\n\n\n<li>Sponsorluk Harcamalar\u0131<\/li>\n\n\n\n<li>Ar-Ge Harcamalar\u0131<\/li>\n\n\n\n<li>Do\u011fal Afetlerle \u0130lgili Ayni ve Nakdi Ba\u011f\u0131\u015flar<\/li>\n\n\n\n<li>T\u00fcrkiye K\u0131z\u0131lay Derne\u011fi&#8217;ne ve T\u00fcrkiye Ye\u015filay Cemiyeti&#8217;ne Makbuz Kar\u015f\u0131l\u0131\u011f\u0131 Yap\u0131lan Nakdi Ba\u011f\u0131\u015f ve Yard\u0131mlar<\/li>\n\n\n\n<li>Giri\u015fim Sermayesi Fonu Olarak Ayr\u0131lan Tutarlar\u0131n \u0130ndirimi<\/li>\n\n\n\n<li>T\u00fcrkiye\u2019de Yerle\u015fmi\u015f Olmayan Ki\u015filerle; \u0130\u015f Yeri, Kanuni ve \u0130\u015f Merkezi Yurt D\u0131\u015f\u0131nda Bulunanlara Hizmet Veren Baz\u0131 Sekt\u00f6r \u0130\u015fletmelerinin M\u00fcnhas\u0131ran Bu Faaliyetlerinden Elde Ettikleri Kazan\u00e7lara \u0130li\u015fkin \u0130ndirim<\/li>\n\n\n\n<li>Bireysel Kat\u0131l\u0131m Yat\u0131r\u0131mc\u0131s\u0131 \u0130ndirimi<\/li>\n\n\n\n<li>Eski\u015fehir 2013 T\u00fcrk D\u00fcnyas\u0131 K\u00fclt\u00fcr Ba\u015fkenti Hakk\u0131nda Kanuna G\u00f6re Kurulan Ajans ile Expo 2016 Antalya Ajans\u0131&#8217;na Yap\u0131lan Her T\u00fcrl\u00fc Nakdi ve Ayni Ba\u011f\u0131\u015f ve Yard\u0131mlar ve Sponsorluk Harcamalar\u0131<\/li>\n\n\n\n<li>Di\u011fer Kanunlara G\u00f6re Tamam\u0131 \u0130ndirilecek Ba\u011f\u0131\u015f ve Yard\u0131mlar<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"HayatSahis_Sigorta_Primleri\"><\/span>Hayat\/\u015eah\u0131s Sigorta Primleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir Vergisi Kanunu madde 89\/1 uyar\u0131nca elde edilen gelirler i\u00e7in verilecek y\u0131ll\u0131k gelir vergisi beyannamelerinde yap\u0131labilecek indirimlere hayat\/\u015fah\u0131s sigorta primleri de d\u00e2hil edilmi\u015ftir. Buna g\u00f6re;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00fckellefin kendisine, e\u015fine ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ait birikim priminin al\u0131nd\u0131\u011f\u0131 hayat sigortalar\u0131na \u00f6denen primlerin %50\u2019si,<\/li>\n\n\n\n<li>Hastal\u0131k, \u00f6l\u00fcm, kaza, engellilik, anal\u0131k, sa\u011fl\u0131k ve e\u011fitim gibi \u015fah\u0131s sigorta primlerinin %100\u2019\u00fc gelir vergisi indirimine tabi tutulabilir.<\/li>\n<\/ul>\n\n\n\n<p>\u0130\u015fveren veya \u00fccretli taraf\u0131ndan bireysel emeklilik sistemine \u00f6denen katk\u0131 paylar\u0131, vergiye tabi \u00fccret matrah\u0131n\u0131n tespitinde indirim konusu yap\u0131lamayacakt\u0131r.<\/p>\n\n\n\n<p>Sigorta primlerinin indirilebilmesi i\u00e7in a\u015fa\u011f\u0131daki kanuni \u015fartlar yerine getirilmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Harcamalar m\u00fckellefin kendisi, e\u015fi ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131 ad\u0131na yap\u0131lmal\u0131,<\/li>\n\n\n\n<li>\u0130ndirime konu tutar beyan edilen gelirin %15\u2019ini ve y\u0131ll\u0131k asgari \u00fccret tutar\u0131n\u0131 a\u015fmamal\u0131,<\/li>\n\n\n\n<li>Sigorta, T\u00fcrkiye\u2019de yerle\u015fik ve merkezi T\u00fcrkiye\u2019de bulunan bir emeklilik veya sigorta \u015firketinde yap\u0131lm\u0131\u015f olmal\u0131,<\/li>\n\n\n\n<li>Primler, gelir elde edilen y\u0131l i\u00e7inde \u00f6denmi\u015f olmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Egitim_ve_Saglik_Harcamalari\"><\/span>E\u011fitim ve Sa\u011fl\u0131k Harcamalar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>E\u011fitim ve sa\u011fl\u0131k harcamalar\u0131 Gelir Vergisi Kanunu madde 89\/2 uyar\u0131nca belirlenen \u015fartlar\u0131 kar\u015f\u0131lad\u0131\u011f\u0131 takdirde indirim konusu yap\u0131labilir.&nbsp;E\u011fitim ve sa\u011fl\u0131k harcamalar\u0131n\u0131n kapsam\u0131 255 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi&#8217;nin \u201cE\u011fitim Giderleri\u201d ve &#8220;Sa\u011fl\u0131k Giderleri&#8221; ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmlerinde belirlenmi\u015ftir. M\u00fckellefin \u015fahs\u0131, e\u015fi ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ili\u015fkin olarak yap\u0131lan e\u011fitim ve sa\u011fl\u0131k harcamalar\u0131;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Beyan edilen gelirin %10\u2019unu a\u015fmamal\u0131,<\/li>\n\n\n\n<li>Harcama T\u00fcrkiye\u2019de yap\u0131lm\u0131\u015f olmal\u0131,<\/li>\n\n\n\n<li>Gelir veya kurumlar vergisi m\u00fckellefiyeti bulunan ger\u00e7ek ya da t\u00fczel ki\u015filerden al\u0131nacak belgelerle&nbsp;kan\u0131tlanabilmelidir.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bagis_ve_Yardimlar\"><\/span>Ba\u011f\u0131\u015f ve Yard\u0131mlar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;nun 89. ve Kurumlar Vergisi Kanunu&#8217;nun 10. maddesinde gelir ve kurumlar vergisi m\u00fckelleflerinin kazan\u00e7lar\u0131ndan indirilebilecek ba\u011f\u0131\u015f ve yard\u0131mlar d\u00fczenlenmi\u015ftir. Baz\u0131 ba\u011f\u0131\u015f ve yard\u0131m t\u00fcrlerinin tamam\u0131 indirim konusu olabilirken baz\u0131lar\u0131 i\u00e7in m\u00fckelleflerce beyan edilen gelirin veya kurum kazanc\u0131n\u0131n %5\u2019ini a\u015fmayan k\u0131sm\u0131 matrahtan indirilebilir. Bu oran kalk\u0131nmada \u00f6ncelikli b\u00f6lgeler i\u00e7in %10&#8217;dur.<\/p>\n\n\n\n<p>Ba\u011f\u0131\u015f ve yard\u0131mlar, gelir ve kurumlar vergisi beyannamesinde ayr\u0131ca g\u00f6sterilerek indirilebilir. Ancak indirim konusu yap\u0131laca\u011f\u0131 y\u0131lda m\u00fckelleflerin beyana tabi gelirinin ya da kurum kazanc\u0131n\u0131n bulunmas\u0131 gerekti\u011fini de belirtmek gerekir.&nbsp;<\/p>\n\n\n\n<p>Ba\u011f\u0131\u015f ve yard\u0131mlarda matrah indirimi yap\u0131labilmesi&nbsp;i\u00e7in gereken \u015fartlar \u015f\u00f6yledir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mevzuatta belirtilmi\u015f olan kurum ve kurulu\u015flara yap\u0131lmal\u0131,<\/li>\n\n\n\n<li>Makbuz kar\u015f\u0131l\u0131\u011f\u0131 olmal\u0131,<\/li>\n\n\n\n<li>\u0130lgili d\u00f6nem gelir ve kurum kazanc\u0131ndan indirilmeli,<\/li>\n\n\n\n<li>Gelir ve kurumlar vergisi beyannamelerinde ayr\u0131ca g\u00f6sterilmelidir.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sponsorluk_Harcamalari\"><\/span>Sponsorluk Harcamalar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir Vergisi Kanunu\u2019nun 89. maddesinin 8.&nbsp;f\u0131kras\u0131na g\u00f6re 3289 say\u0131l\u0131 Gen\u00e7lik ve Spor Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun&nbsp;ile 3813 say\u0131l\u0131 T\u00fcrkiye Futbol Federasyonu Kurulu\u015f ve G\u00f6revleri Hakk\u0131nda Kanun kapsam\u0131nda yap\u0131lan sponsorluk harcamalar\u0131;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Amat\u00f6r spor dallar\u0131nda %100,<\/li>\n\n\n\n<li>Profesyonel spor dallar\u0131nda %50 oran\u0131nda indirim konusu yap\u0131labilir.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ar-Ge_Harcamalari\"><\/span>Ar-Ge Harcamalar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ar-Ge harcamalar\u0131na y\u00f6nelik indirim, 5746 say\u0131l\u0131 Ara\u015ft\u0131rma ve Geli\u015ftirme Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun&#8217;un 3\/A maddesine g\u00f6re \u015f\u00f6yledir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gelir ve kurumlar vergisi m\u00fckelleflerinin i\u015fletmeleri b\u00fcnyesinde ger\u00e7ekle\u015ftirdikleri yeni teknoloji ve bilgi aray\u0131\u015f\u0131na y\u00f6nelik ara\u015ft\u0131rma ve geli\u015ftirme harcamalar\u0131 tutar\u0131n\u0131n&nbsp;tamam\u0131na y\u00f6nelik Kurumlar Vergisi&nbsp;Kanunu&#8217;nun 10. maddesi ve Gelir Vergisi Kanunu&#8217;nun 89. maddesi uyar\u0131nca kazanc\u0131n tespitinde indirim konusu yap\u0131l\u0131r.&nbsp;&nbsp;<\/li>\n\n\n\n<li>Bu kapsamdaki projelerin T.C.&nbsp;Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 taraf\u0131ndan Ar-Ge ve yenilik projesi olarak de\u011ferlendirilmesi \u015fart\u0131 bulunur.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Ayr\u0131ca bu Kanun&#8217;un&nbsp;3. maddesinde Ar-Ge ve yenilik veya tasar\u0131m harcamalar\u0131n\u0131n tamam\u0131n\u0131n kurum kazanc\u0131n\u0131n tespitinde indirim konusu yap\u0131laca\u011f\u0131 yer al\u0131r.&nbsp;31.12.2028 tarihine kadar Ar-Ge harcamalar\u0131n\u0131n tamam\u0131, Gelir Vergisi Kanunu&#8217;nun 89. maddesi uyar\u0131nca ticari kazanc\u0131n tespitinde y\u0131ll\u0131k gelir vergisi beyannamesinde g\u00f6sterilerek indirim konusu yap\u0131labilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dogal_Afetlerle_Ilgili_Ayni_ve_Nakdi_Bagislar\"><\/span>Do\u011fal Afetlerle \u0130lgili Ayni ve Nakdi Ba\u011f\u0131\u015flar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir Vergisi Kanunu\u2019nun 89. maddesinin 10.&nbsp;f\u0131kras\u0131 kapsam\u0131nda Cumhurba\u015fkan\u0131nca ba\u015flat\u0131lan yard\u0131m kampanyalar\u0131na ger\u00e7ekle\u015ftirilen ayni ve nakdi ba\u011f\u0131\u015flar\u0131n tamam\u0131 indirilebilir. Ancak bu yard\u0131mlar makbuz kar\u015f\u0131l\u0131\u011f\u0131nda al\u0131nm\u0131\u015f olmal\u0131d\u0131r.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Turkiye_Kizilay_Dernegine_ve_Turkiye_Yesilay_Cemiyetine_Makbuz_Karsiligi_Yapilan_Nakdi_Bagis_ve_Yardimlar\"><\/span>T\u00fcrkiye K\u0131z\u0131lay Derne\u011fi&#8217;ne ve T\u00fcrkiye Ye\u015filay Cemiyeti&#8217;ne Makbuz Kar\u015f\u0131l\u0131\u011f\u0131 Yap\u0131lan Nakdi Ba\u011f\u0131\u015f ve Yard\u0131mlar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir Vergisi Kanunu madde 89\/11 uyar\u0131nca iktisadi i\u015fletmeler d\u0131\u015f\u0131nda&nbsp;T\u00fcrkiye K\u0131z\u0131lay Derne\u011fi&#8217;ne&nbsp;ve T\u00fcrkiye Ye\u015filay Cemiyeti&#8217;ne makbuz kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan nakdi ba\u011f\u0131\u015f ve yard\u0131mlar\u0131n tamam\u0131 indirim konusu yap\u0131labilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Girisim_Sermayesi_Fonu_Olarak_Ayrilan_Tutarlarin_Indirimi\"><\/span>Giri\u015fim Sermayesi Fonu Olarak Ayr\u0131lan Tutarlar\u0131n \u0130ndirimi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Giri\u015fim sermayesi fonlar\u0131na yap\u0131lan katk\u0131lara yenilik\u00e7i i\u015f fikirlerini desteklemek amac\u0131yla vergi avantaj\u0131 sunulur. Gelir Vergisi Kanunu madde 89\/12&#8217;de bu fonlara ayr\u0131lan tutarlar\u0131n beyannameyle indirim konusu yap\u0131labilece\u011fi belirtilmi\u015ftir. Vergi Usul Kanunu&#8217;nun 325\/A maddesinde giri\u015fim sermayesi fonuna ayr\u0131lan tutarlar\u0131n, beyan edilen gelirin %10\u2019unu a\u015fmayan k\u0131sm\u0131na indirim uygulanaca\u011f\u0131 yer al\u0131r.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Turkiyede_Yerlesmis_Olmayan_Kisilerle_Is_Yeri_Kanuni_ve_Is_Merkezi_Yurt_Disinda_Bulunanlara_Hizmet_Veren_Bazi_Sektor_Isletmelerinin_Munhasiran_Bu_Faaliyetlerinden_Elde_Ettikleri_Kazanclara_Iliskin_Indirim\"><\/span>T\u00fcrkiye\u2019de Yerle\u015fmi\u015f Olmayan Ki\u015filerle; \u0130\u015f Yeri, Kanuni ve \u0130\u015f Merkezi Yurt D\u0131\u015f\u0131nda Bulunanlara Hizmet Veren Baz\u0131 Sekt\u00f6r \u0130\u015fletmelerinin M\u00fcnhas\u0131ran Bu Faaliyetlerinden Elde Ettikleri Kazan\u00e7lara \u0130li\u015fkin \u0130ndirim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir Vergisi Kanunu\u2019nun 89. maddesi ve Kurumlar Vergisi Kanunu\u2019nun 10. maddesi gere\u011fince T\u00fcrkiye&#8217;de yerle\u015fik olmayan ki\u015filerle&nbsp;i\u015f yeri veya kanuni i\u015f merkezi yurt d\u0131\u015f\u0131nda bulunanlara indirim uygulanabilmesi i\u00e7in \u015fu \u015fartlar gerekir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletmelerin mimarl\u0131k, m\u00fchendislik, tasar\u0131m, yaz\u0131l\u0131m, t\u0131bbi raporlama, muhasebe kayd\u0131 tutma, \u00e7a\u011fr\u0131 merkezi, \u00fcr\u00fcn testi, sertifikasyon, veri saklama, i\u015fleme ve analiziyle T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131nca belirlenen mesleki e\u011fitim alanlar\u0131nda faaliyet g\u00f6stermeleri,<\/li>\n\n\n\n<li>T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclen izin ve denetime&nbsp;tabi olarak e\u011fitim ve sa\u011fl\u0131k alan\u0131nda faaliyette bulunmalar\u0131 gerekir.<\/li>\n<\/ul>\n\n\n\n<p>T\u00fcrkiye\u2019de yerle\u015fmi\u015f olmayan ki\u015filere hizmet veren i\u015fletmelerin m\u00fcnhas\u0131ran bu faaliyetlerinden elde ettikleri kazan\u00e7 i\u00e7in %80 oran\u0131nda indirim yap\u0131labilir. Ancak bu kazanc\u0131n elde edildi\u011fi takvim y\u0131l\u0131na ili\u015fkin y\u0131ll\u0131k gelir vergisi beyannamesinin verilmesi gereken tarihe kadar tamam\u0131n\u0131n T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131 aran\u0131r.&nbsp;<\/p>\n\n\n\n<p>\u0130ndirimden yararlanabilmek i\u00e7in fatura veya benzeri belgelerin yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri ad\u0131na d\u00fczenlenmesi \u015fart\u0131 bulunur. Cumhurba\u015fkan\u0131 bu maddede yer alan oran\u0131, hizmet alanlar\u0131n\u0131 ve kazan\u00e7 tutarlar\u0131n\u0131 s\u0131f\u0131ra kadar indirmeye ya da %100\u2019e kadar art\u0131rmaya ve T\u00fcrkiye\u2019ye transfer edilecek kazan\u00e7 tutar\u0131n\u0131 s\u0131f\u0131ra indirmeye veya kanuni seviyesine kadar art\u0131rmaya yetkilidir.<\/p>\n\n\n\n<p>Maddenin uygulamas\u0131na ve denetime ili\u015fkin usul ve esaslar\u0131 belirleme konusunda yetki ilgili bakanl\u0131klar\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fc almak suretiyle T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131na aittir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bireysel_Katilim_Yatirimcisi_Indirimi\"><\/span>Bireysel Kat\u0131l\u0131m Yat\u0131r\u0131mc\u0131s\u0131 \u0130ndirimi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir Vergisi Kanunu\u2019nun ge\u00e7ici 82. maddesine g\u00f6re m\u00fckellefler taraf\u0131ndan 213 say\u0131l\u0131 Vergi Usul Kanunu&#8217;nun de\u011ferlemeye&nbsp;ili\u015fkin h\u00fck\u00fcmleri \u00e7er\u00e7evesinde hesaplanan i\u015ftirak hisselerinin&nbsp;%75&#8217;i s\u00f6z konusu hisselerin edinildi\u011fi d\u00f6nemde y\u0131ll\u0131k gelir vergisi beyannamesinde beyan edilen kazan\u00e7lardan&nbsp;indirilebilmektedir.<\/p>\n\n\n\n<p>31\/12\/2027 tarihine kadar;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Te\u015fkilat\u0131 Hakk\u0131nda Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi&#8217;nin 253. maddesi kapsam\u0131na giren bireysel kat\u0131l\u0131m yat\u0131r\u0131mc\u0131s\u0131 say\u0131lan tam m\u00fckellef ger\u00e7ek ki\u015filer,<\/li>\n\n\n\n<li>\u0130ktisap ettikleri tam m\u00fckellef anonim \u015firketlere ait i\u015ftirak hisselerini en az iki tam y\u0131l elde tutmalar\u0131 \u015fart\u0131yla indirimden yararlanabilir.<\/li>\n<\/ul>\n\n\n\n<p>Bireysel kat\u0131l\u0131m yat\u0131r\u0131mc\u0131lar\u0131n\u0131n vergi desteklerinden yararlanabilmesi i\u00e7in i\u015ftirak hisselerini iktisap etmeden \u00f6nce T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u015fvurmalar\u0131 ve bireysel kat\u0131l\u0131m yat\u0131r\u0131mc\u0131s\u0131 lisans\u0131 alm\u0131\u015f olmalar\u0131 gerekir. Ayr\u0131ca lisans kapsam\u0131nda ortakl\u0131k kurduklar\u0131 kurumlar taraf\u0131ndan yap\u0131lacak faaliyetleri beyan etmeleri \u015fart\u0131 aran\u0131r.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eskisehir_2013_Turk_Dunyasi_Kultur_Baskenti_Hakkinda_Kanuna_Gore_Kurulan_Ajans_ile_Expo_2016_Antalya_Ajansina_Yapilan_Her_Turlu_Nakdi_ve_Ayni_Bagis_ve_Yardimlar_ve_Sponsorluk_Harcamalari\"><\/span>Eski\u015fehir 2013 T\u00fcrk D\u00fcnyas\u0131 K\u00fclt\u00fcr Ba\u015fkenti Hakk\u0131nda Kanuna G\u00f6re Kurulan Ajans ile Expo 2016 Antalya Ajans\u0131&#8217;na Yap\u0131lan Her T\u00fcrl\u00fc Nakdi ve Ayni Ba\u011f\u0131\u015f ve Yard\u0131mlar ve Sponsorluk Harcamalar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;na eklenen ge\u00e7ici 83. maddeyle Eski\u015fehir 2013 T\u00fcrk D\u00fcnyas\u0131 K\u00fclt\u00fcr Ba\u015fkenti Hakk\u0131nda Kanun&#8217;a g\u00f6re kurulan ajansa ve EXPO 2016 Antalya Ajans\u0131&#8217;na yap\u0131lan her t\u00fcrl\u00fc nakdi veya ayni ba\u011f\u0131\u015f ve yard\u0131mlarla sponsorluk harcamalar\u0131n\u0131n tamam\u0131n\u0131n indirim konusu yap\u0131labilece\u011fi belirlenmi\u015ftir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diger_Kanunlara_Gore_Tamami_Indirilecek_Bagis_ve_Yardimlar\"><\/span>Di\u011fer Kanunlara G\u00f6re Tamam\u0131 \u0130ndirilecek Ba\u011f\u0131\u015f ve Yard\u0131mlar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ba\u011f\u0131\u015f ve yard\u0131mlar hakk\u0131nda \u00f6zel kanunlarda baz\u0131 h\u00fck\u00fcmlerle d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.&nbsp;Bu t\u00fcr harcamalar\u0131n indirim konusu yap\u0131labilece\u011fine y\u00f6nelik h\u00fck\u00fcmde bulunan baz\u0131 kanunlar \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Umumi hayat\u0131 etkileyen afetler dolay\u0131s\u0131yla al\u0131nacak tedbirlerle yap\u0131lacak yard\u0131mlara ili\u015fkin 7269 say\u0131l\u0131 kanuna g\u00f6re olu\u015fturulan fona yap\u0131lan nakdi ba\u011f\u0131\u015flar\u0131n t\u00fcm\u00fc ve mill\u00ee veya mahalli yard\u0131m komitelerine makbuz kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan ayni veya nakdi ba\u011f\u0131\u015flar,<\/li>\n\n\n\n<li>278 say\u0131l\u0131 T\u00fcrkiye Bilimsel ve Teknik Ara\u015ft\u0131rma Kurumu Kurulmas\u0131 Hakk\u0131nda Kanun uyar\u0131nca yap\u0131lan nakdi ba\u011f\u0131\u015flar,<\/li>\n\n\n\n<li>222 say\u0131l\u0131 \u0130lk\u00f6\u011fretim ve E\u011fitim Kanunu&#8217;nun 76. maddesine g\u00f6re ilk\u00f6\u011fretim kurumlar\u0131na makbuz kar\u015f\u0131l\u0131\u011f\u0131nda ger\u00e7ekle\u015ftirilen nakdi ba\u011f\u0131\u015flar,<\/li>\n\n\n\n<li>2547 say\u0131l\u0131 Y\u00fcksek \u00d6\u011fretim Kanunu&#8217;na g\u00f6re gelirlerinin en az d\u00f6rtte \u00fc\u00e7\u00fcn\u00fc m\u00fcnhas\u0131ran devlet \u00fcniversitelerinin faaliyetlerinin devam ettirilmesi ve desteklenmesi i\u00e7in faaliyette bulunan vak\u0131flardan vergi muafiyeti tan\u0131nanlara makbuz kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan ba\u011f\u0131\u015flar,<\/li>\n\n\n\n<li>3294 say\u0131l\u0131 Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Kanunu uyar\u0131nca yap\u0131lan ba\u011f\u0131\u015f ve yard\u0131mlar,<\/li>\n\n\n\n<li>2876 say\u0131l\u0131 Atat\u00fcrk K\u00fclt\u00fcr, Dil ve Tarih Y\u00fcksek Kurumu Kanunu \u00e7er\u00e7evesinde yap\u0131lan ayni ve nakdi ba\u011f\u0131\u015flar,<\/li>\n\n\n\n<li>3388 say\u0131l\u0131 T\u00fcrk Silahl\u0131 Kuvvetleri G\u00fc\u00e7lendirme Vakf\u0131 Kanunu&#8217;na g\u00f6re yap\u0131lan ayni veya nakdi ba\u011f\u0131\u015flar,<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Odeme_ve_Takip_Sureclerinize_Mukellefle_Hiz_Kazandirin\"><\/span>Vergi \u00d6deme ve Takip S\u00fcre\u00e7lerinize M\u00fckellef&#8217;le H\u0131z Kazand\u0131r\u0131n!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak \u015firket kurma s\u00fcrecinde ve kurdu\u011funuz \u015firketin \u00e7evrim i\u00e7i muhasebe ve vergi s\u00fcre\u00e7lerinde uzman&nbsp;ekibimizle size destek oluyoruz.&nbsp;U\u00e7tan uca sundu\u011fumuz hizmetler sayesinde fiziksel alan s\u0131n\u0131rlar\u0131n\u0131 tamamen ortadan kald\u0131ran \u00e7al\u0131\u015fma sistemimizle vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizi kolayca&nbsp;y\u00f6netebilirsiniz. Siz de vergi \u00f6deme ve takip s\u00fcre\u00e7lerinizi pratik \u015fekilde y\u00f6netebilmek&nbsp;i\u00e7in hemen <a href=\"https:\/\/app.mukellef.co\/register\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, sizi arayal\u0131m.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-0b590139-97ca-4961-92e0-16e5f3fa295b\">\n\t\t<span class=\"hs-cta-node hs-cta-0b590139-97ca-4961-92e0-16e5f3fa295b\" id=\"0b590139-97ca-4961-92e0-16e5f3fa295b\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/0b590139-97ca-4961-92e0-16e5f3fa295b\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-0b590139-97ca-4961-92e0-16e5f3fa295b\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/0b590139-97ca-4961-92e0-16e5f3fa295b.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '0b590139-97ca-4961-92e0-16e5f3fa295b', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=193&amp;MevzuatTur=1&amp;MevzuatTertip=4\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=193&amp;MevzuatTur=1&amp;MevzuatTertip=4<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/arsiv\/mbs\/resmigazete\/-2024HayatSahisSigortaPrimleri.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/arsiv\/mbs\/resmigazete\/-2024HayatSahisSigortaPrimleri.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/19.5.1.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/19.5.1.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/BasinOdasi\/BasinArsiv\/Detay\/5545bd77-6bc1-4be8-8ae2-b40de92d580e\/egitim-ve-saglik-harcama-belgeleri\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/BasinOdasi\/BasinArsiv\/Detay\/5545bd77-6bc1-4be8-8ae2-b40de92d580e\/egitim-ve-saglik-harcama-belgeleri<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.verginet.net\/FrameChild.aspx?ID=575\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.verginet.net\/FrameChild.aspx?ID=575<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/Mevzuat\/PDF\/20288\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/Mevzuat\/PDF\/20288<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.3.7269.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.3.7269.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/tubitak.gov.tr\/tubitak_content_files\/mevzuat\/yonetmelik\/Kanun_278.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/tubitak.gov.tr\/tubitak_content_files\/mevzuat\/yonetmelik\/Kanun_278.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=222&amp;MevzuatTur=1&amp;MevzuatTertip=4\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=222&amp;MevzuatTur=1&amp;MevzuatTertip=4<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.2547.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.2547.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=3294&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=3294&amp;MevzuatTur=1&amp;MevzuatTertip=5<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ayk.gov.tr\/s12-mevzt\/c34-ayk-kanunlar\/2876-sayl-kanun\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ayk.gov.tr\/s12-mevzt\/c34-ayk-kanunlar\/2876-sayl-kanun<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5746&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5746&amp;MevzuatTur=1&amp;MevzuatTertip=5<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/istanbulymmo.org.tr\/dosyalar\/sunumlar\/20240214\/Gelir%20ve%20Kurumlar%20Vergisi%20Y%C3%B6n%C3%BCnden%20Ar-Ge%20Faaliyetleri.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/istanbulymmo.org.tr\/dosyalar\/sunumlar\/20240214\/Gelir%20ve%20Kurumlar%20Vergisi%20Y%C3%B6n%C3%BCnden%20Ar-Ge%20Faaliyetleri.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2023\/01\/20230110-2.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2023\/01\/20230110-2.pdf<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>M\u00fckelleflerin elde ettikleri kazan\u00e7lar \u00fczerinden hesaplanan gelir vergisine y\u00f6nelik \u00e7e\u015fitli avantajlar bulunur. Bu uygulamalardan biri de&nbsp;gelir vergisi beyannamesinden indirilecek giderlerdir. B\u00f6ylece&nbsp;m\u00fckellefler, kanunda belirlenen \u015fartlar\u0131 yerine getirerek baz\u0131 harcamalar\u0131n\u0131 indirim konusu yapabilir.&nbsp;Gelir vergisine y\u00f6nelik haz\u0131rlanan beyannamelerde s\u00f6z konusu giderlerin usul\u00fcne uygun&nbsp;\u015fekilde g\u00f6sterilmesi kritik \u00f6neme sahiptir. Bu sayede yasal y\u00fck\u00fcml\u00fcl\u00fckler eksiksiz olarak yerine getirilirken vergisel avantajlardan da &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10440,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-10424","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=10424"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10424\/revisions"}],"predecessor-version":[{"id":10444,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10424\/revisions\/10444"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10440"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}