Adana Yeminli Mali M\u00fc\u015favirler Odas\u0131 (AYMMO) Ba\u015fkan\u0131 Y\u0131lmaz U\u00e7ak, gelir ve kurumlar vergisi uygulamalar\u0131nda m\u00fckellefleri yak\u0131ndan ilgilendiren \u00f6nemli bir d\u00fczenlemeye dikkat \u00e7ekti. U\u00e7ak, 2025 y\u0131l\u0131 ve sonras\u0131nda istisna, indirim ve baz\u0131 vergi uygulamalar\u0131ndan yararlanabilmek i\u00e7in Yeminli Mali M\u00fc\u015favir (YMM) tasdik zorunlulu\u011fu getirildi\u011fini duyurdu. \u0130ndirim ve istisnalara da tasdik zorunlu\u011fu getirildi.<\/p>\n\n\n\n
Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Genel Tebli\u011fi (S\u0131ra No: 49) ile birlikte, gelir ve kurumlar vergisi beyannamelerinde yer alan istisna ve indirimlerin belirli tutarlar\u0131 a\u015fmas\u0131 halinde YMM taraf\u0131ndan d\u00fczenlenecek tasdik raporunun ibraz\u0131 \u015fart ko\u015fuldu.<\/p>\n\n\n\n
Ba\u015fkan Y\u0131lmaz U\u00e7ak, d\u00fczenlemenin kapsam\u0131na ili\u015fkin \u015fu bilgileri payla\u015ft\u0131:
Gelir vergisi m\u00fckellefleri i\u00e7in 2025 takvim y\u0131l\u0131 ve izleyen d\u00f6nemlerden itibaren, y\u0131ll\u0131k beyannamede yer alan ve Tebli\u011f\u2019de belirtilen s\u0131n\u0131rlar\u0131 a\u015fan istisna ve indirimler YMM tasdikine tabi olacak. Kurumlar vergisi m\u00fckellefleri a\u00e7\u0131s\u0131ndan ise 2025 hesap d\u00f6neminden itibaren, beyanname \u00fczerindeki istisna ve indirimlerin e\u015fik tutarlar\u0131 a\u015fmas\u0131 durumunda tasdik zorunlu hale gelecek. \u0130ndirimli vergi uygulamalar\u0131 ile yerel ve k\u00fcresel asgari tamamlay\u0131c\u0131 kurumlar vergisi kapsam\u0131ndaki i\u015flemler ise baz\u0131 durumlarda tutar s\u0131n\u0131r\u0131 olmaks\u0131z\u0131n tasdike tabi olabilecek.<\/p>\n\n\n\n
Tasdik raporlar\u0131n\u0131n, ilgili gelir veya kurumlar vergisi beyannamesi ile birlikte ya da beyan s\u00fcresini izleyen d\u00f6nemlerde Dijital Vergi Dairesi \u00fczerinden elektronik ortamda g\u00f6nderilece\u011fini belirten U\u00e7ak, tam tasdik s\u00f6zle\u015fmesi bulunan m\u00fckellefler i\u00e7in ise baz\u0131 durumlarda ayr\u0131ca rapor d\u00fczenlenmesine gerek olmayabilece\u011fini ifade etti.<\/p>\n\n\n\n
U\u00e7ak, \u00f6nemli bir uyar\u0131da da bulunarak, tasdik raporunun s\u00fcresinde ibraz edilmemesi halinde m\u00fckelleflerin s\u00f6z konusu istisna ve indirimlerden yararlanamayaca\u011f\u0131n\u0131, ayr\u0131ca \u00f6zel usuls\u00fczl\u00fck cezas\u0131 ile kar\u015f\u0131la\u015fabileceklerini vurgulad\u0131. Ba\u015fkan U\u00e7ak, hak kayb\u0131 ya\u015fanmamas\u0131 i\u00e7in m\u00fckelleflerin zaman\u0131nda Yeminli Mali M\u00fc\u015favirleri ile ileti\u015fime ge\u00e7melerinin b\u00fcy\u00fck \u00f6nem ta\u015f\u0131d\u0131\u011f\u0131n\u0131 kaydetti.<\/p>\n","protected":false},"excerpt":{"rendered":"
Adana Yeminli Mali M\u00fc\u015favirler Odas\u0131 (AYMMO) Ba\u015fkan\u0131 Y\u0131lmaz U\u00e7ak, gelir ve kurumlar vergisi uygulamalar\u0131nda m\u00fckellefleri yak\u0131ndan ilgilendiren \u00f6nemli bir d\u00fczenlemeye dikkat \u00e7ekti. U\u00e7ak, 2025 y\u0131l\u0131 ve sonras\u0131nda istisna, indirim ve baz\u0131 vergi uygulamalar\u0131ndan yararlanabilmek i\u00e7in Yeminli Mali M\u00fc\u015favir (YMM) tasdik zorunlulu\u011fu getirildi\u011fini duyurdu. \u0130ndirim ve istisnalara da tasdik zorunlu\u011fu getirildi. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan […]<\/p>\n","protected":false},"author":2,"featured_media":49302,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-49301","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-manset"],"views":6,"_links":{"self":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/49301"}],"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=49301"}],"version-history":[{"count":2,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/49301\/revisions"}],"predecessor-version":[{"id":49304,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/49301\/revisions\/49304"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/media\/49302"}],"wp:attachment":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=49301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=49301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=49301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}