{"id":5821,"date":"2025-02-10T10:58:41","date_gmt":"2025-02-10T07:58:41","guid":{"rendered":"http:\/\/www.tetikdenetim.com\/?p=5821"},"modified":"2025-02-10T10:58:41","modified_gmt":"2025-02-10T07:58:41","slug":"yillik-gv-beyannamesinde-beyan-edilecek-gelirden-indirilecek-egitim-ve-saglik-harcamalari-brosuru","status":"publish","type":"post","link":"http:\/\/www.tetikdenetim.com\/?p=5821","title":{"rendered":"Y\u0131ll\u0131k GV Beyannamesinde Beyan Edilecek Gelirden \u0130ndirilecek E\u011fitim ve Sa\u011fl\u0131k Harcamalar\u0131 Bro\u015f\u00fcr\u00fc"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Beyan edilen gelirin %10\u2019unu a&#351;mamas&#305;, T&#252;rkiye\u2019de yap&#305;lmas&#305; ve gelir veya kurumlar vergisi m&#252;kellefiyeti bulunan ger&#231;ek veya t&#252;zel ki&#351;iler&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Y&#305;ll&#305;k GV Beyannamesinde Beyan Edilecek Gelirden &#304;ndirilecek E&#287;itim ve Sa&#287;l&#305;k Harcamalar&#305; Bro&#351;&#252;r&#252;<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a04 &#350;ubat 2025 <\/div>\n<div class=\"entry-content\">\n<p>Beyan edilen gelirin %10\u2019unu a&#351;mamas&#305;, T&#252;rkiye\u2019de yap&#305;lmas&#305; ve gelir veya kurumlar vergisi m&#252;kellefiyeti bulunan ger&#231;ek veya t&#252;zel ki&#351;ilerden al&#305;nacak belgelerle tevsik edilmesi &#351;art&#305;yla, m&#252;kellefin kendisi, e&#351;i ve k&#252;&#231;&#252;k &#231;ocuklar&#305;na ili&#351;kin olarak yap&#305;lan e&#287;itim ve sa&#287;l&#305;k harcamalar&#305; gelir vergisi beyannamesinde beyan edilen gelirden indirim konusu yap&#305;labilmektedir.<\/p>\n<p>Bu kapsamda haz&#305;rlanan\u00a0<b>\u201cY&#305;ll&#305;k Gelir Vergisi Beyannamesinde Beyan Edilecek Gelirden &#304;ndirilecek E&#287;itim ve Sa&#287;l&#305;k Harcamalar&#305; Bro&#351;&#252;r&#252;\u201d<\/b>\u00a0g&#252;ncellenerek kullan&#305;ma sunulmu&#351;tur.<\/p>\n<p>S&#246;z konusu Bro&#351;&#252;rde;<\/p>\n<p>\u2014 E&#287;itim ve sa&#287;l&#305;k harcamalar&#305;n&#305;n gelir vergisi matrah&#305;ndan indirilebilme &#351;artlar&#305;,<\/p>\n<p>\u2014 &#304;ndirim kapsam&#305;na giren e&#287;itim harcamalar&#305;,<\/p>\n<p>\u2014 &#304;ndirim kapsam&#305;na giren sa&#287;l&#305;k harcamalar&#305;,<\/p>\n<p>\u2014 Harcaman&#305;n T&#252;rkiye\u2019de yap&#305;lmas&#305;n&#305;n kapsam&#305;,<\/p>\n<p>\u2014 E&#287;itim ve sa&#287;l&#305;k harcamalar&#305;na ili&#351;kin tevsik edici belgeler,<\/p>\n<p>gibi konulara yer verilmi&#351;tir.<\/p>\n<table>\n<tbody>\n<tr>\n<td>Bro&#351;&#252;re ula&#351;mak i&#231;in\u00a0<a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2025\/02\/2025-egit-saglik.pdf\"><b>t&#305;klay&#305;n&#305;z<\/b><\/a><\/td>\n<\/tr>\n<tr>\n<td>&#304;nfografik i&#231;in\u00a0<b><a href=\"https:\/\/gib.gov.tr\/sites\/default\/files\/fileadmin\/images\/infografik\/2025\/gvegitimsaglik.pdf\" target=\"_blank\" rel=\"noopener\">t&#305;klay&#305;n&#305;z<\/a><\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Kaynak:<\/strong>\u00a0G&#304;B<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Beyan edilen gelirin %10\u2019unu a&#351;mamas&#305;, T&#252;rkiye\u2019de yap&#305;lmas&#305; ve gelir veya kurumlar vergisi m&#252;kellefiyeti bulunan ger&#231;ek veya t&#252;zel ki&#351;iler&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5821","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=\/wp\/v2\/posts\/5821","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5821"}],"version-history":[{"count":0,"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=\/wp\/v2\/posts\/5821\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5821"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}