Özet:

According to the Allowance Law No. 6245, the per diem includes the travel expenses of the civil servants and servants to be sent outside of the civil service and their food, drinking and sleeping expenses are compensated. According to the Income Tax Law No. 193, the subsistence payments made by employers to employees in temporary assignments in the country as expenses are considered wages with payments made as subsistence or travel allowance by institutions subject to the Allowance Law, and all of the actual travel expenses paid to service workers by employers outside the scope of the Allowance Law, and daily allowances for meals and lodging expenses,the daily wages given to the civil servants at the same monthly level or the amount not exceeding the highest limit of the daily wages given by the State are exempted from income tax. The travel expenses of the personnel sent to the country on temporary duty by the employers as a requirement of their activities are covered by one of the "real expenses" or "subsistence" methods. It is of great importance for employers to correctly calculate the daily amount to be exempted from tax so that they do not cause tax loss. In this study, it will be examined how the daily payments paid to domestic employees by public or private sector organizations will be exempted from tax, stamp tax deduction and expense writing.

Anahtar Kelimeler: