{"id":3144,"date":"2015-04-22T17:35:00","date_gmt":"2015-04-22T14:35:00","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3144"},"modified":"2015-04-22T17:35:00","modified_gmt":"2015-04-22T14:35:00","slug":"2015-yili-birinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oranina-iliskin-sirkuler-yayinlandi-13-04-2015","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3144","title":{"rendered":"2015 Y\u0131l\u0131 Birinci Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131na \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131. – 13.04.2015"},"content":{"rendered":"

2015 Y\u0131l\u0131 Birinci Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131na \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131. – 13.04.2015<\/strong><\/p>\n\n\n\n
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Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131
\n\"\"\"\"<\/h1>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n
Tarih<\/b><\/td>\n13\/04\/2015<\/td>\n<\/tr>\n
Say\u0131<\/b><\/td>\nKVK-36\/ 2015-1 \/ Yat\u0131r\u0131m \u0130ndirimi – 25<\/td>\n<\/tr>\n
Kapsam<\/b><\/td>\n\"\"<\/td>\n<\/tr>\n
\n
\n

T.C.<\/strong><\/p>\n

MAL\u0130YE BAKANLI\u011eI<\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/strong><\/p>\n

\n

5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/ 36<\/strong><\/p>\n

\n\n\n\n
Konusu\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>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0<\/strong>:\u00a0<\/strong>Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131<\/p>\n

Tarihi\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0:\u00a0<\/strong>13\/04\/2015<\/p>\n

Say\u0131s\u0131\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :\u00a0<\/strong>KVK-36\/ 2015-1 \/ Yat\u0131r\u0131m \u0130ndirimi – 25<\/p>\n

\u0130lgili oldu\u011fu maddeler\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0<\/strong>Vergi Usul Kanunu M\u00fckerrer Madde 298<\/p>\n

Gelir Vergisi Kanunu Ge\u00e7ici Madde 69<\/p>\n

\u0130lgili oldu\u011fu kazan\u00e7 t\u00fcrleri\u00a0\u00a0\u00a0 :\u00a0<\/strong>Ticari Kazan\u00e7, Zirai Kazan\u00e7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

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

2015 y\u0131l\u0131 birinci ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131 negatif oldu\u011fundan bu d\u00f6neme ili\u015fkin olarak yeniden de\u011ferleme yap\u0131lmayacakt\u0131r.<\/p>\n

Duyurulur.<\/p>\n

\n

\n

Adnan ERT\u00dcRK\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkan\u0131<\/strong><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n","protected":false},"excerpt":{"rendered":"

2015 Y\u0131l\u0131 Birinci Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131na \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131. – 13.04.2015 Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131 Tarih 13\/04\/2015 Say\u0131 KVK-36\/ 2015-1 \/ Yat\u0131r\u0131m \u0130ndirimi – 25 Kapsam T.C. MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/ 36 Konusu\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0:\u00a0Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131 Tarihi\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3144","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3144"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3144"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3144\/revisions"}],"predecessor-version":[{"id":3145,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3144\/revisions\/3145"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}