2010 y\u0131l\u0131ndan itibaren 657 say\u0131l\u0131 Yasan\u0131n m\u00fclga 4\/C maddesine g\u00f6re \u00e7al\u0131\u015fmakta olan personele istifa\/emeklilik halinde \u00f6denen i\u015f sonu tazminat\u0131ndan yap\u0131lan gelir vergisi kesintisi yap\u0131l\u0131yordu. 2010 y\u0131l\u0131ndan beri \u00fcyelerimizin i\u015f sonu tazminat\u0131ndan yap\u0131lan gelir vergisi kesintisinin geri \u00f6denmesi i\u00e7in a\u00e7t\u0131\u011f\u0131m\u0131z t\u00fcm davalar kazan\u0131larak gecikme faizi ile birlikte \u00fcyelerimize geri \u00f6denmesi sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n
Bu davalar sonucu Maliye Bakanl\u0131\u011f\u0131 dava masraf\u0131, gecikme faizi ve vek\u00e2let \u00fccreti \u00f6demek zorunda b\u0131rak\u0131lm\u0131\u015ft\u0131r.
\nSendikam\u0131z\u0131n hukuki m\u00fccadelesi sonucu 1\/3\/2018 tarihli ve 7103 say\u0131l\u0131 Kanunla Gelir Vergisi Kanununda yap\u0131lan de\u011fi\u015fiklikle \u0130\u015f Sonu Tazminat\u0131 Gelir Vergisi kesintisinden muaf tutulmu\u015ftur.<\/p>\n
Ancak, bu konuda baz\u0131 kamu kurum ve kurulu\u015flar\u0131nda ya\u015fanan teredd\u00fctler giderilmesi i\u00e7in 11 Haziran 2018 tarihinde Maliye Bakanl\u0131\u011f\u0131nca yay\u0131mlanan 303 say\u0131l\u0131 Tebli\u011fin 12 inci maddesi ile a\u00e7\u0131kl\u0131k getirilmi\u015ftir.<\/p>\n
MADDE 12 \u2013 (1) 657 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin (B) f\u0131kras\u0131 kapsam\u0131ndaki s\u00f6zle\u015fmeli personele ve m\u00fclga (C) f\u0131kras\u0131 kapsam\u0131ndaki ge\u00e7ici personele hizmet s\u00f6zle\u015fmelerinin sona ermesi nedeniyle \u00f6denen i\u015f sonu tazminatlar\u0131 da 193 say\u0131l\u0131 Kanunun 25 inci maddesinin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendi uyar\u0131nca, bu Tebli\u011fin 10 ve 11 inci maddelerinde yap\u0131lan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde gelir vergisinden istisna edilecektir.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0130\u015f sonu tazminat\u0131ndan gelir vergisi kesilmeyecek<\/p>\n","protected":false},"author":1,"featured_media":3914,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,42],"tags":[],"class_list":{"0":"post-3913","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-haberler","8":"category-manset-haberleri"},"_links":{"self":[{"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/3913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3913"}],"version-history":[{"count":1,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/3913\/revisions"}],"predecessor-version":[{"id":3915,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/3913\/revisions\/3915"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/media\/3914"}],"wp:attachment":[{"href":"https:\/\/haksen.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}