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ARTICLE · 18 SEPTEMBER 2019

İkale Sözleşmelerinin Damga Vergisi Boyutu

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İşveren ile işçi arasındaki mevcut iş ilişkisi, tarafların birbirleri ile uyumlu irade beyanları ile ikale sözleşmesi imzalanarak da sona erdirilebilmektedir.

TurkeyTax
Burcu Haci
Burcu Haci
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ÖZET

İşveren ile işçi arasındaki mevcut iş ilişkisi, tarafların birbirleri ile uyumlu irade beyanları ile ikale sözleşmesi imzalanarak da sona erdirilebilmektedir. İş sözleşmesinin tarafları olan işçi ve işverenin karşılıklı anlaşma usulü ile ilgili yapmış olduğu anlaşmalar, genel itibarıyla ikale (bozma) sözleşmesi adı altında yapılmaktadır.

İkale sözleşmelerine bağlı olarak işçiye işveren tarafından ödenen tutarlar üzerinden yapılan gelir vergisi tevkifatının iadesi ve bu sözleşmelerin damga vergisi boyutu güncel yargı kararı ışığında makale içeriğinde değerlendirilecektir.

Anahtar Kelimeler: 7162 Gelir Vergisi Kanunu İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun, İkale Sözleşmesi, İkale Sözleşmeleri Uyarınca Ödenen Tazminat, Vergi Kesintisi, Vergi İadesi, Damga Vergisi.

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