{"id":6368,"date":"2022-05-17T13:16:18","date_gmt":"2022-05-17T10:16:18","guid":{"rendered":"https:\/\/alfadestek.com\/gulcemal\/?p=6368"},"modified":"2022-05-17T13:16:18","modified_gmt":"2022-05-17T10:16:18","slug":"ihaleli-islerde-vergi-ve-sgk-borc-limitleri","status":"publish","type":"post","link":"https:\/\/www.gulcemalsmmm.com\/index.php\/2022\/05\/17\/ihaleli-islerde-vergi-ve-sgk-borc-limitleri\/","title":{"rendered":"\u0130HALEL\u0130 \u0130\u015eLERDE VERG\u0130 VE SGK BOR\u00c7 L\u0130M\u0130TLER\u0130"},"content":{"rendered":"<p>\u0130HALELELERDE D\u0130KKAT ED\u0130LECEK VERG\u0130 VE SGK BOR\u00c7 DURUMLARI<\/p>\n<p>1-) SGK bor\u00e7lar\u0131 a\u00e7\u0131s\u0131ndan genel manada, ta\u015feron yoksa tavan \u00fccretin \u00fc\u00e7 kat\u0131, ta\u015feron varsa alt\u0131 kat\u0131na kadar SGK prim bor\u00e7lar\u0131<\/p>\n<p>2-) Kamu ihalelerine kat\u0131lan ger\u00e7ek veya t\u00fczel ki\u015filerin, Kamu \u0130hale Kanunu Genel Tebli\u011f 17.4.1. maddesinde &#8220;y\u0131ll\u0131k gelir, y\u0131ll\u0131k kurumlar, katma de\u011fer, \u00f6zel t\u00fcketim, \u00f6zel ileti\u015fim ve banka ve sigorta muameleleri vergileri, gelir ve kurumlar vergisine ili\u015fkin tevkifatlar ve ge\u00e7ici vergiye ili\u015fkin vergi as\u0131llar\u0131 ile bu vergi t\u00fcrlerine ait vergi ziya\u0131 cezalar\u0131, gecikme zam ve faizleri ba\u011flam\u0131nda toplam 5.000 TL \u2018yi a\u015fan tutarlardaki bor\u00e7lar vergi borcu olarak kabul edilecektir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130HALELELERDE D\u0130KKAT ED\u0130LECEK VERG\u0130 VE SGK BOR\u00c7 DURUMLARI 1-) SGK bor\u00e7lar\u0131 a\u00e7\u0131s\u0131ndan genel manada, ta\u015feron yoksa tavan \u00fccretin \u00fc\u00e7 kat\u0131, ta\u015feron varsa alt\u0131 kat\u0131na kadar SGK prim bor\u00e7lar\u0131 2-) Kamu ihalelerine kat\u0131lan ger\u00e7ek veya t\u00fczel ki\u015filerin, Kamu \u0130hale Kanunu Genel Tebli\u011f 17.4.1. maddesinde &#8220;y\u0131ll\u0131k gelir, y\u0131ll\u0131k kurumlar, katma de\u011fer, \u00f6zel t\u00fcketim, \u00f6zel ileti\u015fim ve banka [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6368","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/posts\/6368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/comments?post=6368"}],"version-history":[{"count":1,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/posts\/6368\/revisions"}],"predecessor-version":[{"id":6369,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/posts\/6368\/revisions\/6369"}],"wp:attachment":[{"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/media?parent=6368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/categories?post=6368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gulcemalsmmm.com\/index.php\/wp-json\/wp\/v2\/tags?post=6368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}