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geçmiş dönem 40 ay bağkur primi borcum bulunmaktadır. cari ay primim ile 6111 sayılı kanun gereği yapılandıma taksitlerimi ödedim. 2012 yılı içerisinde ödediğim tüm bağ-kur primlerimin aslını 2012 takvim yılına ait vergi matrahından indirim konusu yapabilirmiyim.
iyi çalışmalar, kolaygelsin
acay
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Bağkur
prim ödemelerinin İlgili döneme ait olması gerekmemekte olup Kanunun Tebliğinde
belirttiği gibi, yalnızca gelirin elde edildiği dönemde ödenme şartı olması
sebebi ile gelirin elde edildiği yılda ödenen geçmiş yıllara veya cari yıla ait
olan bağkur primleri toplam tutarını, Gerek ticari ve gerekse serbest meslek
kazançları dolayısı ile mükellefler Yıllık gelir vergisi beyannamesinde indirim
konusu yapabilirler.</span></span>
Gelir
vergisi beyannamesinde Geçmişe dönük olarak ödenen Bağkur primlerinde bulunan
gecikme zamları GVK/90 maddesinde açıklandığı üzere; Amme Alacakları usulü
hakkındaki kanun hükümlerine göre ödenen gecikme zamları ve faizler gelir
vergisi matrahından ve gelir unsurlarından indirilmez</span></span>
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