{"id":2636,"date":"2021-09-19T21:56:31","date_gmt":"2021-09-19T19:56:31","guid":{"rendered":"https:\/\/ekonomi101.net\/?p=2636"},"modified":"2022-03-23T07:06:01","modified_gmt":"2022-03-23T05:06:01","slug":"damga-vergisi-nedir-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/ekonomi101.net\/damga-vergisi-nedir-nasil-hesaplanir\/","title":{"rendered":"Damga Vergisi Nedir? Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n

Damga vergisi, en sade \u015fekilde t\u00fcm s\u00f6zle\u015fmelerden do\u011fan ve devlet taraf\u0131ndan al\u0131nmakta olan bir vergi<\/a><\/strong> \u00e7e\u015fidi olarak tan\u0131mlanabilir. Bu vergi t\u00fcr\u00fcn\u00fcn a\u00e7\u0131l\u0131m\u0131na bak\u0131ld\u0131\u011f\u0131 zaman ise kurumlar ve ki\u015filer aras\u0131nda ger\u00e7ekle\u015ftirilen i\u015flem veya anla\u015fmalara dair ge\u00e7erlili\u011fi belgelemekte olan ka\u011f\u0131tlar\u0131n vergisi oldu\u011funu tan\u0131mlamak m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n

\nkartal escort<\/a>\nmaltepe escort<\/a>\nkurtk\u00f6y escort<\/a>\npendik escort<\/a>\ng\u00f6ztepe escort<\/a>\nba\u011fdat caddesi escort<\/a>\nata\u015fehir escort<\/a>\nac\u0131badem escort<\/a>\ni\u00e7erenk\u00f6y escort<\/a>\nkozyata\u011f\u0131 escort<\/a>\nk\u00fc\u00e7\u00fckyal\u0131 escort<\/a>\nkad\u0131k\u00f6y escort bayan<\/a>\n\u00fcmraniye escort bayan<\/a>\nbostanc\u0131 escort bayan<\/a>\nata\u015fehir escort bayan<\/a>\nanadolu yakas\u0131 escort bayan<\/a>\nkad\u0131k\u00f6y escort<\/a>\nata\u015fehir escort<\/a>\nbostanc\u0131 escort<\/a>\n\u00fcmraniye escort<\/a>\nanadolu yakas\u0131 escort<\/a>\nbostanc\u0131 escort<\/a>\nbostanc\u0131 escort<\/a>\nserifal\u0131 escort<\/a>\nserifal\u0131 escort<\/a>\nserifal\u0131 escort<\/a>\nata\u015fehir escort<\/a>\nkad\u0131k\u00f6y escort<\/a>\nbostanc\u0131 escort<\/a>\n\u00fcmraniye escort<\/a>\nkartal escort<\/a>\nmaltepe escort<\/a>\npendik escort<\/a>\nkurtk\u00f6y escort<\/a>\nanadolu yakas\u0131 escort<\/a>\n<\/div>\n\n\n\n
\"damga<\/figure><\/div>\n\n\n\n

Yap\u0131lan anla\u015fma veya s\u00f6zle\u015fme e\u011fer ki iki birey aras\u0131nda ger\u00e7ekle\u015fecek ise damga vergisinin m\u00fckellefi iki tarafa aittir. Bir di\u011fer yandan e\u011fer anla\u015fma veya s\u00f6zle\u015fme resmi daire ile birey aras\u0131nda ger\u00e7ekle\u015fiyor ise bu durumda vergi m\u00fckellefi birey olacakt\u0131r. Yani, damga vergisi birey taraf\u0131ndan \u00f6denecektir.<\/p>\n\n\n\n

Damga vergisi, bir\u00e7ok ki\u015finin g\u00fcnl\u00fck hayat\u0131nda kar\u015f\u0131la\u015fmakta oldu\u011fu bir vergi t\u00fcr\u00fcd\u00fcr. Genellikle s\u00f6zle\u015fme, ihale, harc\u0131ah ve \u00fccret \u00f6denmesi gibi bir\u00e7ok g\u00fcnl\u00fck i\u015flemlerde s\u0131kl\u0131k ile damga vergisi ile kar\u015f\u0131la\u015f\u0131lmaktad\u0131r.<\/p>\n\n\n\n

Damga Vergisi M\u00fckellefi Kimlerdir?<\/strong><\/h2>\n\n\n\n

Damga Vergisi Kanunu<\/a><\/strong> s\u0131n\u0131rlar\u0131 ile belirlenmi\u015f olan ve resmi nitelik de\u011ferine sahip ka\u011f\u0131tlar\u0131 imzalayan her birey damga vergisi \u00f6demekle sorumludur ve damga vergisi m\u00fckellefidir. E\u011fer ki imza atan taraflardan birisi resmi bir kurulu\u015f veya damga vergisinden muaf ise bu vergiyi di\u011fer ki\u015fi \u00f6demek zorundad\u0131r.<\/p>\n\n\n\n

Damga Vergisi Kanunu\u2019nun 24. maddesine istinaden vergiye tabi olan ka\u011f\u0131tlar\u0131n vergisi eksik veya hi\u00e7 \u00f6denmemi\u015f ise bu belgeleri imzalam\u0131\u015f bireyler bu vergiden m\u00fcteselsilen sorumlu olmaktad\u0131r.<\/p>\n\n\n\n

\"damga<\/figure><\/div>\n\n\n\n

Damga Vergisi Nas\u0131l \u00d6denir?<\/strong><\/h2>\n\n\n\n

Bu vergi t\u00fcr\u00fcn\u00fcn iki farkl\u0131 \u015fekilde \u00f6denmesi m\u00fcmk\u00fcnd\u00fcr. Bunlardan birisi \u2018\u2019Nispi \u00d6deme\u2019\u2019 olarak adland\u0131r\u0131lmaktad\u0131r ve %0.825 oran\u0131nda hesaplanmaktad\u0131r. Bir di\u011fer se\u00e7enek ise \u2018\u2019Maktu\u2019\u2019 \u015fekilde \u00f6denmektedir ve 30 TL olarak hesaplanmaktad\u0131r.<\/p>\n\n\n\n

Yap\u0131lan s\u00f6zle\u015fmede herhangi bir de\u011fer belirtilmemi\u015f ise damga vergisi maktu olarak al\u0131n\u0131r ve de\u011fer belirtilmesi durumunda da nispi olarak al\u0131n\u0131r. Bu vergi, bas\u0131l\u0131 bir \u015fekilde damga konulmas\u0131 ve makbuz olarak veya istihkaktan mahsup olarak \u00f6denmektedir.<\/p>\n\n\n\n

Damga Vergisi Nas\u0131l Hesaplan\u0131r?<\/strong><\/h2>\n\n\n\n

Bu vergi t\u00fcr\u00fcne dahil edilen ka\u011f\u0131tlar\u0131n n\u00fcshas\u0131na g\u00f6re vergi tutar\u0131 hesaplanmaktad\u0131r. Buna ek olarak ise fotokopi veya suret damga vergisinin kapsam\u0131na dahil edilmemektedir.<\/p>\n\n\n\n

\"damga<\/figure><\/div>\n\n\n\n

\u0130dareye s\u00f6zle\u015fmeyi ibraz edecek bireyin damga vergisini \u00f6deme sorumlulu\u011fu bulunmaktad\u0131r. Bir di\u011fer yandan damga s\u00f6zle\u015fmesi i\u00e7in konu olmu\u015f s\u00f6zle\u015fmeye ait as\u0131l belge kimde ise yine o ki\u015fi bu vergiyi \u00f6demekle sorumludur.<\/p>\n\n\n\n

E\u011fer ki s\u00f6zle\u015fme anonim \u015firket ve birey aras\u0131nda yap\u0131lm\u0131\u015f ise bu durumda damga vergisi m\u00fckellefi anonim \u015firket olacakt\u0131r ve vergi \u015firket taraf\u0131ndan \u00f6denecektir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Damga vergisi, en sade \u015fekilde t\u00fcm s\u00f6zle\u015fmelerden do\u011fan ve devlet taraf\u0131ndan al\u0131nmakta olan bir vergi \u00e7e\u015fidi olarak tan\u0131mlanabilir.<\/p>\n","protected":false},"author":1,"featured_media":2639,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[865],"tags":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/ekonomi101.net\/wp-content\/uploads\/2021\/09\/damga-vergisi-hesaplama.png?fit=1260%2C479&ssl=1","_links":{"self":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2636"}],"collection":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/comments?post=2636"}],"version-history":[{"count":2,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2636\/revisions"}],"predecessor-version":[{"id":2935,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2636\/revisions\/2935"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/media\/2639"}],"wp:attachment":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/media?parent=2636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/categories?post=2636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/tags?post=2636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}