{"id":8323,"date":"2024-08-07T20:24:05","date_gmt":"2024-08-07T20:24:05","guid":{"rendered":"https:\/\/kamucalisanlari.net\/?p=8323"},"modified":"2024-08-07T20:24:05","modified_gmt":"2024-08-07T20:24:05","slug":"gelir-ve-kurum-gecici-vergi-beyanname-verme-suresi-uzatildi","status":"publish","type":"post","link":"https:\/\/kamucalisanlari.net\/index.php\/2024\/08\/07\/gelir-ve-kurum-gecici-vergi-beyanname-verme-suresi-uzatildi\/","title":{"rendered":"Gelir ve kurum ge\u00e7ici vergi beyanname verme s\u00fcresi uzat\u0131ld\u0131"},"content":{"rendered":"
\n

G\u0130B’in internet sitesinde yer alan a\u00e7\u0131klamada, bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir veya kurumlar vergisi m\u00fckelleflerinin, en son 2004 hesap d\u00f6nemine ili\u015fkin bilan\u00e7olar\u0131n\u0131n enflasyon d\u00fczeltmesine tabi tutuldu\u011fu an\u0131msat\u0131ld\u0131.<\/p>\n

2021 hesap d\u00f6nemi sonuna kadar, \u015fartlar\u0131n ger\u00e7ekle\u015fmemesi nedeniyle enflasyon d\u00fczeltmesinin yap\u0131lmad\u0131\u011f\u0131 hat\u0131rlat\u0131lan a\u00e7\u0131klamada, “2021 takvim y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemi sonu itibar\u0131yla enflasyon d\u00fczeltmesi yapma \u015fartlar\u0131 ger\u00e7ekle\u015fmi\u015f olmakla birlikte, T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi (T\u00dcRMOB) ba\u015fta olmak \u00fczere \u00e7e\u015fitli sivil toplum kurulu\u015flar\u0131n\u0131n talepleri dikkate al\u0131narak 20\/1\/2022 tarihli ve 7352 say\u0131l\u0131 Kanunla Vergi Usul Kanunu’na eklenen ge\u00e7ici 33’\u00fcnc\u00fc maddeyle, 2023 hesap d\u00f6nemi sonuna kadar enflasyon d\u00fczeltmesi ertelenmi\u015ftir.” ifadesi kullan\u0131ld\u0131.<\/p>\n<\/div>\n

\n

A\u00e7\u0131klamada, 2023 y\u0131l\u0131 ikinci yar\u0131s\u0131nda \u00e7e\u015fitli sivil toplum kurulu\u015flar\u0131 ve meslek odalar\u0131ndan gelen talepler de dikkate al\u0131narak konuyla ilgili akademisyenler ve meslek mensuplar\u0131yla yap\u0131lan isti\u015fareler sonucunda, enflasyon d\u00fczeltmesi uygulamas\u0131na y\u00f6nelik gerek tebli\u011f, gerekse sirk\u00fcler \u00e7al\u0131\u015fmalar\u0131 y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc ve uygulamaya y\u00f6n verilmesinde ortak bir uzla\u015fma sa\u011fland\u0131\u011f\u0131 vurguland\u0131.<\/p>\n

Enflasyon d\u00fczeltmesine tabi tutulacak mali tablolar ve yap\u0131lacak d\u00fczeltme i\u015flemlerinin usul ve esaslar\u0131n\u0131n 30 Aral\u0131k 2023’te yay\u0131mlanan 555 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile belirlendi\u011fi aktar\u0131lan a\u00e7\u0131klamada, \u015fu bilgiler verildi:<\/p>\n

“Yine, 20\/2\/2024 tarihli ve 165 S\u0131ra No.lu Vergi Usul Sirk\u00fclerinde enflasyon d\u00fczeltmesine tabi tutulacak mali tablolar\u0131n d\u00fczeltme i\u015flemlerine y\u00f6nelik a\u00e7\u0131klamalar ve \u00f6rnek uygulamalara yer verilmi\u015ftir. Bu ba\u011flamda, T\u00dcRMOB taraf\u0131ndan enflasyon d\u00fczeltmesi yaz\u0131l\u0131m program\u0131 haz\u0131rlanm\u0131\u015f ve meslek mensuplar\u0131yla m\u00fckelleflerin \u00fccretsiz kullan\u0131m\u0131na sunulmu\u015ftur. Ayr\u0131ca, 2023’\u00fcn ikinci yar\u0131s\u0131ndan itibaren G\u0130B temsilcilerinin de kat\u0131l\u0131mlar\u0131yla T\u00fcrkiye genelinde yo\u011fun e\u011fitim programlar\u0131 y\u00fcr\u00fct\u00fclm\u00fc\u015ft\u00fcr. Bu \u00e7al\u0131\u015fmalar \u00fczerine, 2023 hesap d\u00f6nemi sonu itibar\u0131yla bilan\u00e7o usul\u00fcne g\u00f6re defter tutan m\u00fckelleflerce mali tablolar enflasyon d\u00fczeltmesine tabi tutulmu\u015f olup, bu d\u00fczeltme sonucu olu\u015fan kar veya zararlar d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmam\u0131\u015ft\u0131r.”<\/p>\n

A\u00e7\u0131klamada, 2023 hesap d\u00f6nemine ili\u015fkin verilen y\u0131ll\u0131k gelir ve kurumlar vergisi beyanname verme s\u00fcreleriyle 2024 hesap d\u00f6nemi birinci ge\u00e7ici vergi d\u00f6nemi beyanname verme s\u00fcresinin yak\u0131n olmas\u0131 nedeniyle ve ilgili meslek kurulu\u015flar\u0131ndan gelen talepler de dikkate al\u0131narak 560 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile birinci ge\u00e7ici vergilendirme d\u00f6neminde (Ocak-Mart 2024) m\u00fckelleflerin enflasyon d\u00fczeltmesi yapmamalar\u0131n\u0131n uygun g\u00f6r\u00fcld\u00fc\u011f\u00fc belirtildi.<\/p>\n

Ayr\u0131ca, 560 S\u0131ra No.lu Tebli\u011fde sadece 2024 hesap d\u00f6neminin birinci ge\u00e7ici vergi d\u00f6neminde enflasyon d\u00fczeltmesi yap\u0131lmamas\u0131 ve 2024 hesap d\u00f6neminin birinci ge\u00e7ici vergi d\u00f6nemi gelir\/kurumlar beyannameleri ekine bilan\u00e7o eklenmemesi uygun g\u00f6r\u00fcld\u00fc\u011f\u00fc, izleyen ge\u00e7ici vergi d\u00f6nemlerinde ise bu beyannamelere d\u00fczeltilmi\u015f bilan\u00e7o eklenece\u011fi vurgulanan a\u00e7\u0131klamada, \u015funlar kaydedildi:<\/p>\n

“Gelinen a\u015famada, Kanun h\u00fckm\u00fcne istinaden 2023 bilan\u00e7olar\u0131 enflasyon d\u00fczeltmesine tabi tutulmu\u015f ve m\u00fckellefler, ge\u00e7ici vergi d\u00f6nemleri dahil 2024 hesap d\u00f6neminden itibaren iktisadi k\u0131ymetlerinin d\u00fczeltilmi\u015f tutarlar\u0131 \u00fczerinden amortisman ay\u0131rmaya ba\u015flam\u0131\u015f, stoklar\u0131n\u0131 de\u011ferlenmi\u015f maliyet bedelleriyle dikkate alm\u0131\u015f ve d\u00fczeltmeye tabi tutulan k\u0131ymetlerin sat\u0131lmas\u0131 durumunda da maliyet bedeli olarak bu k\u0131ymetlerin d\u00fczeltilmi\u015f tutarlar\u0131n\u0131 esas alarak i\u015flem yapm\u0131\u015ft\u0131r. Di\u011fer taraftan, 2024 y\u0131l\u0131 ikinci ge\u00e7ici vergi d\u00f6nemine ait beyannameler 1 Temmuz 2024’ten itibaren m\u00fckelleflerce enflasyon d\u00fczeltmesi yap\u0131larak verilmeye ba\u015flanm\u0131\u015ft\u0131r. Bu ba\u011flamda, 2024 y\u0131l\u0131 ikinci ge\u00e7ici vergi d\u00f6neminde enflasyon d\u00fczeltmesi yap\u0131lmas\u0131 gerekmekte olup, m\u00fckelleflere kolayl\u0131k sa\u011flanmas\u0131 amac\u0131yla son kez ge\u00e7ici vergi beyanname verme s\u00fcreleri 27 A\u011fustos 2024 Sal\u0131 g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.”<\/p>\n

\u00d6te yandan, G\u0130B’in internet sitesinde yer alan duyuruda,19 A\u011fustos 2024’e kadar verilmesi gereken 2024 ikinci ge\u00e7ici vergi d\u00f6nemine (Nisan-May\u0131s-Haziran) ait gelir ve kurum ge\u00e7ici vergi beyannamelerinin verilme s\u00fcreleriyle bu beyannameler \u00fczerine tahakkuk eden vergilerin \u00f6deme s\u00fcrelerinin, 27 A\u011fustos 2024 Sal\u0131 g\u00fcn\u00fc sonuna kadar uzat\u0131ld\u0131\u011f\u0131 a\u00e7\u0131kland\u0131.<\/p>\n<\/div>\n<\/p>\n

<\/p>\n

Kaynak :\u00a0https:\/\/www.bloomberght.com\/gelir-ve-kurum-gecici-vergi-beyanname-verme-suresi-uzatildi-2357998<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B), 2024 hesap d\u00f6nemi ikinci ge\u00e7ici vergilendirme d\u00f6nemine ili\u015fkin gelir ve kurum ge\u00e7ici vergi beyannamelerinin verilme s\u00fcresinin, enflasyon d\u00fczeltmesi nedeniyle 27 A\u011fustos sal\u0131 g\u00fcn\u00fcne kadar uzat\u0131ld\u0131\u011f\u0131n\u0131 bildirdi.<\/p>\n","protected":false},"author":1,"featured_media":8324,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[597,239,1372,699,287],"manset":[],"class_list":["post-8323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-597","tag-239","tag-beyanname","tag-enflasyon-duzeltmesi","tag-vergi"],"_links":{"self":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/8323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/comments?post=8323"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/8323\/revisions"}],"predecessor-version":[{"id":8325,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/8323\/revisions\/8325"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media\/8324"}],"wp:attachment":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media?parent=8323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/categories?post=8323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/tags?post=8323"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/manset?post=8323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}