Citation Number
2
Views
71
Downloands
38
193 sayılı Gelir Vergisi Kanununda yer alan ve tam mükellef gerçek kişilerin elde ettiği ücret gelirlerine uygulanan asgarî geçim indirimi uygulaması 2008 yılından bu yana uygulanmaktadır. Asgari geçim indirimi uygulamasından ücret geliri tevkif suretiyle vergiye tabi tutulan ücretliler ile tevkifata tabi tutulmadığı için yıllık beyanname veren ücretliler yararlanmaktadır. Asgari geçim indirimi tutarı, ücretin elde edildiği takvim yılı başında geçerli olan asgarî ücretin yıllık brüt tutarına ücretlinin kendisi, eşi ve çocuklarının durumu dikkate alınarak belirlenen oranların uygulanmasıyla bulunan tutarın, gelir vergisi tarifesinin birinci gelir dilimine karşılık gelen oranla çarpımı sonucu yıllık ve aylık olarak hesaplanmaktadır. İşverenler tarafından hesaplanan asgari geçim indirimi tutarı, çalışanlara ödenen aylık ücret tutarı üzerinden hesaplanan gelir vergisinden mahsup edilmek suretiyle ücretliye ödenmekte ve bu tutarlar işverenler tarafından muhtasar beyannamede tevkif suretiyle kesilen vergiler toplamından mahsup edilmektedir. Sistemin doğru işleyebilmesi, ücretli ve işverenlerin yasal düzenlemeler doğrultusunda sorumluluklarını yerine getirmesine bağlı bulunmaktadır.
The minimum living allowance application in the Income Tax Law No.193 and applied to wage income obtained by real persons with fully responsible has been applied since 2008. The wage income from the minimum living allowance application is used by taxpayers who are subject to tax and those who submit annual returns because they are not subject to withholding. The minimum living allowance amount is calculated on the basis of the annual gross amount of the minimum wage applicable at the beginning of the calendar year in which the wage is obtained as a result of the multiplication of the income tax rate corresponding to the first income slice by applying the rates determined by considering the status of the wageworker and his/her family. The minimum living allowance amount calculated by the employers is paid to the wage by deducting the income tax calculated over the monthly wage amount paid to the employees. In addition, these amounts are deducted from the total of the taxes offset by withholding in the withholding tax return by the employers. The proper functioning of the system depends on fulfilling responsibilities of wageworkers and employers in accordance with the legal regulations.
The minimum living allowance application in the Income Tax Law No.193 and applied to wage income obtained by real persons with fully responsible has been applied since 2008. The wage income from the minimum living allowance application is utilized by taxpayers who are subject to tax and those who submit annual returns because they are not subject to withholding. The minimum living allowance amount is calculated on the basis of the annual gross amount of the minimum wage applicable at the beginning of the calendar year in which the wage is obtained as a result of the multiplication of the income tax tariff corresponding to the first income slice by applying the rates determined by considering the status of the wageworker and his/her family. The minimum living allowance amount calculated by the employers is paid to the wage by deducting the income tax calculated over the monthly wage amount paid to the employees. In addition, these amounts are deducted from the total of the taxes offset by withholding in the withholding tax return by the employers. The proper functioning of the system depends on fulfilling responsibilities of wageworker and employers in accordance with the legal regulations.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
Article Detail 
Citation Owners
Similar Articles
Download PDF
Journal Information
Listen Paper
Print This Page
Share
Mendeley
