{"id":4212,"date":"2021-06-27T17:06:27","date_gmt":"2021-06-27T14:06:27","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/5520-sayili-kurumlar-vergisi-kanun-sirkuleri-49-yeniden-degerleme-orani\/"},"modified":"2021-06-27T17:06:27","modified_gmt":"2021-06-27T14:06:27","slug":"5520-sayili-kurumlar-vergisi-kanun-sirkuleri-49-yeniden-degerleme-orani","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/5520-sayili-kurumlar-vergisi-kanun-sirkuleri-49-yeniden-degerleme-orani\/","title":{"rendered":"5520 Say\u0131l\u0131 Kurumlar Vergisi Kanun Sirk\u00fcleri \/ 49 &#8211; Yeniden De\u011ferleme Oran\u0131"},"content":{"rendered":"<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\">\n<h4 style=\"text-align: left;\" align=\"center\">2018\/2 Yeniden De\u011ferleme Oran\u0131<\/h4>\n<p align=\"center\"><strong>\u00a0T.C.<\/strong><\/p>\n<p align=\"center\"><strong>MAL\u0130YE BAKANLI\u011eI<\/strong><\/p>\n<p align=\"center\"><strong>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/strong><\/p>\n<p align=\"center\"><strong>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/ 49<\/strong><\/p>\n<div align=\"center\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"617\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"196\"><strong>Konusu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/td>\n<td valign=\"top\" width=\"17\"><strong>:<\/strong><\/td>\n<td valign=\"top\" width=\"387\">Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"196\"><strong>Tarihi\u00a0\u00a0\u00a0\u00a0<\/strong><\/td>\n<td valign=\"top\" width=\"17\"><strong>:<\/strong><\/td>\n<td valign=\"top\" width=\"387\">03\/07\/2018<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"196\"><strong>Say\u0131s\u0131\u00a0\u00a0\u00a0<\/strong><\/td>\n<td valign=\"top\" width=\"17\"><strong>:<\/strong><\/td>\n<td valign=\"top\" width=\"387\">KVK-49 \/ 2018-3 \/ Yat\u0131r\u0131m \u0130ndirimi &#8211; 35<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"196\"><strong>\u0130lgili oldu\u011fu maddeler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/td>\n<td valign=\"top\" width=\"17\"><strong>:<\/strong><\/td>\n<td valign=\"top\" width=\"387\">Vergi Usul Kanunu M\u00fckerrer Madde 298<\/p>\n<p>Kurumlar Vergisi Kanunu Madde 32\/A<\/p>\n<p>Gelir Vergisi Kanunu Ge\u00e7ici Madde 69<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"196\"><strong>\u0130lgili oldu\u011fu kazan\u00e7 t\u00fcrleri\u00a0\u00a0\u00a0 <\/strong><\/td>\n<td valign=\"top\" width=\"17\"><strong>:<\/strong><\/td>\n<td valign=\"top\" width=\"387\">Ticari Kazan\u00e7, Zirai Kazan\u00e7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesinin (B) f\u0131kras\u0131na istinaden y\u0131ll\u0131k olarak hesaplanan ve Bakanl\u0131\u011f\u0131m\u0131zca ilan edilen yeniden de\u011ferleme oran\u0131na, vergi kanunlar\u0131ndan kaynaklanan nedenlerden dolay\u0131 ge\u00e7ici vergi d\u00f6nemlerinde de ihtiya\u00e7 duyulmaktad\u0131r.<\/p>\n<p>2018 y\u0131l\u0131 ikinci ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131 <strong>% 8,69 (y\u00fczde sekiz virg\u00fcl altm\u0131\u015fdokuz)<\/strong> olarak tespit edilmi\u015ftir.<\/p>\n<p>Duyurulur.<\/p>\n<p><strong>Necmi KESK\u0130NSOY<\/strong><\/p>\n<p><strong>Gelir \u0130daresi Ba\u015fkan V.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2018\/2 Yeniden De\u011ferleme Oran\u0131 \u00a0T.C. MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/ 49 Konusu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131 Tarihi\u00a0\u00a0\u00a0\u00a0 : 03\/07\/2018 Say\u0131s\u0131\u00a0\u00a0\u00a0 : KVK-49 \/ 2018-3 \/ Yat\u0131r\u0131m \u0130ndirimi &#8211; 35 \u0130lgili oldu\u011fu maddeler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : Vergi Usul Kanunu M\u00fckerrer Madde 298 Kurumlar Vergisi Kanunu Madde 32\/A Gelir&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>5520 Say\u0131l\u0131 Kurumlar Vergisi Kanun Sirk\u00fcleri \/ 49 &#8211; Yeniden De\u011ferleme Oran\u0131 - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/5520-sayili-kurumlar-vergisi-kanun-sirkuleri-49-yeniden-degerleme-orani\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"5520 Say\u0131l\u0131 Kurumlar Vergisi Kanun Sirk\u00fcleri \/ 49 &#8211; Yeniden De\u011ferleme Oran\u0131 - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"2018\/2 Yeniden De\u011ferleme Oran\u0131 \u00a0T.C. 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