Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 582 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi’ne g\u00f6re, 2025 hesap d\u00f6neminin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemlerinde- m\u00fcnhas\u0131ran s\u00fcrekli olarak i\u015flenmi\u015f alt\u0131n, g\u00fcm\u00fc\u015f al\u0131m-sat\u0131m\u0131 ve imali ile i\u015ftigal eden m\u00fckellefler hari\u00e7- enflasyon d\u00fczeltmesi uygulamas\u0131 yap\u0131lmayacak. <\/p>\n\n\n\n
15 \u015eubat 2025 Cumartesi tarih ve 32814 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131nlanan 582 s\u0131ra numaral\u0131 VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 uyar\u0131nca; 213 say\u0131l\u0131 Kanunun m\u00fckerrer 298 inci maddesinin (A) f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendinin (b) alt bendinde yer alan yetkiye dayan\u0131larak, 2025 hesap d\u00f6neminin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemlerinde kapsam d\u00e2hilindeki m\u00fckelleflerin enflasyon d\u00fczeltmesi yapmamas\u0131 uygun bulunmu\u015ftur.
\u00a0213 say\u0131l\u0131 Kanunun 174 \u00fcnc\u00fc maddesi kapsam\u0131nda kendisine \u00f6zel hesap d\u00f6nemi tayin edilen m\u00fckellefler bak\u0131m\u0131ndan, bu Tebli\u011f uygulamas\u0131nda, 2025 takvim y\u0131l\u0131 i\u00e7inde ba\u015flayan hesap d\u00f6nemine ait ge\u00e7ici vergi d\u00f6nemleri dikkate al\u0131nacakt\u0131r. Birinci f\u0131kra kapsam\u0131nda enflasyon d\u00fczeltmesi yap\u0131lmamas\u0131 uygun bulunan d\u00f6nemlere ili\u015fkin verilecek ge\u00e7ici gelir\/kurumlar vergisi beyannamelerinin ekine bilan\u00e7o eklenmeyecektir.
213 say\u0131l\u0131 Kanunun m\u00fckerrer 298 inci maddesinin (A) f\u0131kras\u0131n\u0131n (9) numaral\u0131 bendi kapsam\u0131ndaki m\u00fcnhas\u0131ran s\u00fcrekli olarak i\u015flenmi\u015f alt\u0131n, g\u00fcm\u00fc\u015f al\u0131m-sat\u0131m\u0131 ve imali ile i\u015ftigal eden m\u00fckellefler, mezk\u00fbr f\u0131kran\u0131n (1) numaral\u0131 bendinde yer alan \u015fartlara bak\u0131lmaks\u0131z\u0131n (her ge\u00e7ici vergi d\u00f6nemi sonu itibar\u0131yla) enflasyon d\u00fczeltmesi yapma zorunluluklar\u0131 bulundu\u011fundan, 2025 hesap d\u00f6neminin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemleri d\u00e2hil enflasyon d\u00fczeltmesi yapmaya devam edeceklerdir.<\/p>\n","protected":false},"excerpt":{"rendered":"
Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 582 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi’ne g\u00f6re, 2025 hesap d\u00f6neminin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemlerinde- m\u00fcnhas\u0131ran s\u00fcrekli olarak i\u015flenmi\u015f alt\u0131n, g\u00fcm\u00fc\u015f al\u0131m-sat\u0131m\u0131 ve imali ile i\u015ftigal eden m\u00fckellefler hari\u00e7- enflasyon d\u00fczeltmesi uygulamas\u0131 yap\u0131lmayacak. 15 \u015eubat 2025 Cumartesi tarih ve 32814 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131nlanan 582 […]<\/p>\n","protected":false},"author":2,"featured_media":39802,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-39801","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-manset"],"views":7,"_links":{"self":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/39801"}],"collection":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=39801"}],"version-history":[{"count":1,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/39801\/revisions"}],"predecessor-version":[{"id":39803,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/39801\/revisions\/39803"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/media\/39802"}],"wp:attachment":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=39801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=39801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=39801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}