193 Sayılı Gelir Vergisi Kanununda Değişiklik Yapılmasına Dair Kanun Teklifi

2/5018, 2/5001, 2/5002, 2/4986, 2/4974, 2/4932, 2/4923, 2/4861, 2/4862, 2/4842, 2/4817, 2/4798, 2/4788, 21479) 3 214TT1, 2/4748, 2/4730, 2/4701, 2/4681, 214668, 2/4669, 2/4621, 2/4617, 2/4606, 2/4367, 2/4568, 2/4547, 2/4541, 2/4542, 2/4543, 2/4522, 2/4513, 2/4494, 2/4481, 2/4482, 2/4463, 2/4464, 2/4456, 2/4437, 2/4413, 2/4361, 2/4341, 2/4308,

2/4285, 2/4286, 2/4287, 2/4280, 2/4272, 2/4262, 2/4261, 2/4234, 2/4235, 2/4236, 2/4213, 2/4219, 2/4196, 2/4189, 2/4174, 2/4175, 2/4176, 2/4168, 2/4154, 2/4155, 2/4149, 2/4107, 2/4110, 2/4103, 2/4094, 2/4095, 2/4085, 2/4086, 2/4064, 2/4057, 2/4035, 2/4036, 2/4037, 2/4008, 2/3997, 2/3970, 2/3856, 2/3837, 2/3838, 2/3839, 2/3828, 2/3829, 2/3819, 2/3820, 2/3817, 2/3797, 2/3796, 2/3765, 2/3736, 2/3731, 2/3703, 2/3589, 2/3584, 2/3548, 2/3531, 2/3532, 2/3472, 2/3473, 2/3451, 2/3440, 2/3414, 2/3381, 7/3382, 2/3377, 2/3375, 2/3358, 2/3341, 2/3320, 2/3286, 2/3257, 2/3220, 2/3109, 2/3102, 2/3103, 2/3079, 2/3075, 2/3076, 2/2988, 2/2914, 2/2911, 2/2912, 2/2894, 2/2897, 2/2936, 2/2891, 2/2863. © oo 2/2864, 2/2865, 2/2851, 2/2852, 2/2853, 2/2831, 2/2798, 2/2627, 2/2577, 2/2574, 2/2564, 2/2559, 2/2540, 2/2541, 2/2531, 2/2532, 2/2493, 2/2474, 2/2470, 2/2446, 2/2449, 2/2426, 2/2437, 2/2398, 2/2387, 2/2367, 2/2263, 2/2239, 2/2211, 2/2210, 2/2185, 2/2186, 2/2181, 2/2182, 2/2183, 2/2160, 2/2161, 2/2162, 2/2145, 2/2136, 2/2099, 2/2059, 2/1994, 2/1983, 2/1989, 2/1977, 2/1913, 2/1906, 2/1812, 2/1769, 2/1737, 2/1742, 2/1717, 2/1720, 2/1721, 2/1711, 2/1627, 2/1628, 2/1629, 2/1656, 2/1658, 2/1619, 2/1620, 2/1604, 2/1690, 2/1691, 2/1633, 2/1679, 2/1559, 2/1558, 2/1528, 2/1498, 2/1420, 2/1403, 2/1404, 2/1378, 2/1349, 2/1373, 2/1304, 2/1307, 2/1309, 2/1311, 2/1292, 2/1272, 2/1273, 2/1250, 2/1184, 2/1156, 2/1142, 2/1145, 2/1112, 2/1115, 2/968, 2/1083, 2/1056, 2/1057, 2/1026, 2/1027, 2/1013, 2/1004,

12/457, 2/458, 2/502, 2/697, 2/564, 2/584, 2/459, 2/461, 2/474, 2/611, 2/490, 2/504, 2/553, 21690, 21565, 2/1582, 21596, 21600, 2/47T, 2/1659, 21493, 2/649, 2/65T, 21682, 2/1693, 2/705, 2/462, 2/1469, 2/614, 2/495, 2/660, 2/526, 2/696, 2/566, 2/576, 2/1723, 2/1599, 2/470, 2/471, 21608, 2/616, 2/632, 2/663, 2/534, 2/704, 2/726, 2/1464, 2/617, 2/483, 2/485, 2/629, 2/531, 21672, 2/1540, 2/554, 2/9572, 2/472, 2/613, 2/624, 2/1625, 2/498, 2/671, 2/537, 2/692, 2/561, 2/714, 2/456, 2/594, 2/482, 2/488, 2/627, 2/497, 2/1500, 2/539, 21557, 2/1563, 2/597, 2/601, 2/618, 2/619, 2/626, 2/630, 2/507, 2/536, 2/6717, 2/1701, 2/466, 2/621, 2/496, 2/637, 2/645, 2/1510, 2/542, 2/684, 2/703, 2/569, 2/468, 2/508, 2/512, 2/648, 2/514, 2/6350, 2/658, 2/680, 2/1550, 2/1571, 2/1605, 2/607, 2/499, 2/511, 2/515, 2/651, 2/517, 2/662, 2/552, 2/709, 2/4716, 2/1636, 2/501, 2/639, 2/653, 2/519, 2/656, 2/664, 2/698, 2/574, 2/612, 2/479, 2/615, 2/638, 2/1522, 2/9525, 2/3528, 2/529, 2/530, 2/706, 2/460, 2/463, 2/473, 2/487, 2/1635, 2/1527, 2/6617, 2/1668, 2/532, 2/670, 2/452, 2/610, 2/634, 2/505, 2/506, 2/643, 2/665, 2/669, 2/674, 2/538, 2/454, 2/455, 2/642, 2/509, 2/5333, 2/676, 2/5941, 2/679, 2/567, 2/1577, 21465, 2/1602, 2/644, 2/1646, 2/1673, 2/543, 2/544, 2/547, 2/715, 2/592, 2/593, 2/641, 2/6471, 2/681, 2/549, 2/699, 2/579,2/717, 2/581, 2/583, 2/9595, 2/598, 2/513, 2/516, 2/518, 2/686, 2/687, 2/691, 2/7707, 2/1719, 21467, 2/652, 2/655, 2/688, 2/555, 2/556, 2/694, 2/558, 2/710, 2/721, 2/603, 2/604, 2/1634, 2/521, 2/524, 2/559, 2/562, 2/1712, 2/5986, 2/587, 2/1606, 2/523, 21666, 2/675, 2/1700, 2/7108, 2/711, 2/578, 2/580, 2/724, 2/475, 2/4718, 2/631, 2/1661, 2/535, 2/678, 2/9545, 2/702, 2/7120, 2/1589, 21609, 2/480, 2/633, 2/546, 2/683, 2/548, 2/560, 2/568, 2/570, 2/588, 2/481, 2/484, 2/486, 2/492, 2/685, 2/573, 2/5175, 2/1716, 2/9585, 2/591, 2/620, 2/622, 2/623, 2/5920, 2/5951, 2/689, 2/713, 2/718, 2/725, 2/590, 2/489, 2/491, 2/628, 2/494, 2/503, 2/640, 2/1096 Esas numaralı kanun tekliflerimin, TBMM İç Tüzüğünün 77. Maddesinin 1. Fıkrası uyarınca 28. Yasama Döneminde yenilenmesini arz ve talep ederim. 07.06.2023 7 Av.Mahmuf'Ta al luirfa Milletvekili Şanlı ira? Mil ekili

Tali Sağlık, Aile, Çalışma ve Sosyal İşler Komisyon | Komisyonu

Esas N N Komisyon Plan ve Bütçe Komisyonu

Esas No: 2 /1018

Tarih: 19 Haziran 2023

0 $ ui 1023 e: İ09ĞARL

2/2300, 2/2292, 2/2248, 2/2247, 2/2222, 2/2221, 2/2219, 2/2185, 2/2139, 2/2133; 2/2109, 2/2105, 2/2104, 2/2095, 2/2090, 2/2046, 2/2026, 2/2020, 2/2019, 2/2018, 2/2017, rd 2/2015, 2/2012, 2/2006, 2/2005, 2/1993, 2/1992, 2/1991, 2/1983, 2/1982, 2/1980, 2/1979, 2/1976, 2/1975, 2/1974, 2/1973, 2/1972, 2/1971, 2/1960, 2/1959, 2/1953, 2/1952, 2/1951, 2/1943, 2/1942, 2/1939, 2/1935, 2/1934, 2/1928, 2/1927, 2/1925, 2/1922, 2/1915, 2/1911, 2/1910, 2/1909, 2/1908, 2/1899, 2/1897, 2/1892, 2/1891, 2/1890, 2/1883, 2/1882, 2/1878, 2/1876, 2/1874, 2/1871, 2/1867, 2/1866, 2/1865, 2/1855, 2/1853, 2/1852, 2/1848, 2/1847, 2/1846, 2/1845, 2/1844, 2/1843, 2/1842, 2/1841, 2/1840, 2/1839, 2/1824, 2/1818, 2/1816, 2/1815, 2/1804, 2/1803, 2/1797, 2/1796, 2/1795, 2/1794, 2/1792, 2/1791, 2/1790, 2/1789, 2/1788, 2/1775, 2/1761, 2/1749, 2/1745, 2/1740, 2/1736, 2/1730, 2/1721, 2/1680, 2/1661, 2/1655, 2/1646, 2/1645, 2/1635, 2/1630, 2/1627, 2/1621, 2/1591, 2/1577, 2/1565, 2/1555, 2/1549, 2/1548, 2/1539, 2/1526, 2/1522, 2/1521, 2/1503, 2/1494, 2/1493, 2/1490, 2/1442, 2/1404, 2/1403, 2/1394, 2/1374, 2/1373, 2/1372, 2/1371, 2/1342, 2/1338, 2/1333, 2/1326, 2/1264, 2/1239, 2/1228, 2/1227, 2/1226, 2/1219, 2/1209, 2/1193, 2/1083, 2/1066, 2/1062, 2/1035, 2/1030, 2/1029, 2/1013, 2/1012, 2/1011, 2/1010, 2/1009, 2/996, 2/984, 2/982, 2/981, 2/976, 2/973, 2/972, 2/970, 2/969, 2/963, 2/961, 2/959, 2/957, 2/956, 2/954, 2/943, 2/898, 2/897, 2/885, 2/882, 2/872, 2/857, 2/851, 2/837, 2/812, 2/749,

2/746, 2/727, 2/725, 2/72, 2/718, 2/711, 2/699, 2/698, 2/697, 2/679, 2/670, 2/645, 2/644, 2/643, 2/642, 2/640, 2/639, 2/635, 2/634, 2/611, 2/610, 2/607, 2/606, 2/605, 2/596, 2/595, 2/568, 2/5617, 2/566, 2/563, 2/560, 2/537, 2/536, 2/535, 2/508, 2/507, 2/506, 2/491, 2/48, 2/487, 2/481, yenilenmesini arz ve talep ederim.

Tali Komisvon'lar Esas

Sağlık, Aile, Çalışma ve Sosyal İşler vi, Plan ve Bütçe Komisyon ii

Tarih01.10.2018 Esas No:

Adres: Yeni Halkla İlişkiler Binası 4. Kat No: 4105 TBMM/ANKARA üre" i ZİLE, aa CUMHURİYET HALK PARTİSİ

Grup Başkanlığı

CHP İten. 18Eylü12017.. sw: 1459 Oo TÜRKİYE BÜYÜK MİLLET MECLİSİ BAŞKANLIĞI'NA

193 Sayılı Gelir Vergisi Kanununda değişiklik yapılmasına dair kanun teklifi ve gerekçesi ekte sunulmuştur.

Av. NAL inen Galısma ve Sasupi ver

-İPlan ve Bölge ii 0.6 Ekim. 2017 E ala

Ağir. Bak Yrd. 7 | N Gri 5 iv, İ O i BAŞKAMI lak

(9 Eyl 2017

No:42es30

Engelli yurttaşlarımızın hayatını kolaylaştırmak için kurulan, onların yararına faaliyet gösteren, engelli dernekleri ve vakıfları ile engelli vatandaşlarımız yararına çalışan derneklerin ve vakıfların kendilerine ait taşınmazlardan elde ettikleri kira gelirlerine, 193 Sayılı kanunun 94. Maddesinin 5. Fıkrasının b) bendine göre "Vakıflar (mazbut vakıflar hariç) ve derneklere ait gayrimenkullerin kiralanması karşılığında bunlara yapılan kira ödemelerinden" gelir vergilerine göre tevkifat yapılmaktadır. Buna göre dernekler, vakıflar (mazbut vakıflar hariç) gelir vergisi ödemek zorundadır.

Bu dernek ve vakıflar arasında bir ayrımın yapılması zaruridir. Öyle ki engelliler dernek ve vakıfları ile engelliler yararına çalışan dernek ve vakıfların, engelli vatandaşlarımızın topluma kazandırılması, bireysel olarak topluma faydalı bir insan haline getirilmesinde emekleri olduğu, engelli vatandaşlarımızın da anayasal pozitif ayrımcılığa tabi olduğu bir gerçektir.

Engelli o vatandaşlarımızın hayata, topluma katılmalarında, kendilerine olan özgüvenlerini arttırılmasında, çalışma ve çabalarıyla gayret içinde olan engelliler yararına çalışan vakıf ve derneklerle, engelli dernek ve vakıfları önündeki vergi tevfikatı engelinin kaldırılması ve bu anlamda tevkif edilen verginin engelli vatandaşlarımız yararına kullanılması sosyal gereksinimlerinin daha rasyonel şekilde sağlanmasının önünü açacaktır.

Bu nedenlerle 193 sayılı Gelir Vergisi Kanunu 94. Maddesi 5. Fıkrası b) bendinde bir değişiklik yapılarak engelli dernek ve vakıfları ile engelli vatandaşlar yararına faaliyet gösteren dernek ve vakıfların, kendilerine ait taşınmazlardan kira geliri elde etmelerinde, gelir vergisine tabi olmaktan çıkarılmalarıyla, buradan elde edilecek gelirin engelli dernek ve vakıfları ile engelliler yararına çalışan dernek ve vakıfların, engelli vatandaşlar çıkarına kullanılmasıyla onlara daha geniş anlamda topluma katılma ve engellerinin sebep olduğu sosyal hayata katılma imkanlarının genişletilmesi amaçlanmıştır.