{"id":3187,"date":"2015-07-29T16:17:19","date_gmt":"2015-07-29T13:17:19","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3187"},"modified":"2015-07-29T16:17:19","modified_gmt":"2015-07-29T13:17:19","slug":"2015-yili-ikinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oranina-iliskin-sirkuler-yayinlandi-23-07-2015","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3187","title":{"rendered":"2015 Y\u0131l\u0131 \u0130kinci Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131na \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131. – 23.07.2015"},"content":{"rendered":"

 <\/p>\n\n\n\n\n\n\n
Tarih<\/b><\/td>\n22\/07\/2015<\/td>\n<\/tr>\n
Say\u0131<\/b><\/td>\nKVK-37\/2015-2\/Yat\u0131r\u0131m \u0130ndirimi-26<\/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

 <\/p>\n

5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/ 37<\/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>22\/07\/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-37\/ 2015-2 \/ Yat\u0131r\u0131m \u0130ndirimi – 26<\/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\u00a0ikinci ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131\u00a0% 1,60 (y\u00fczde bir virg\u00fcl altm\u0131\u015f)<\/strong>\u00a0olarak tespit edilmi\u015ftir.<\/p>\n

Duyurulur.<\/p>\n

 <\/p>\n

\n

Mehmet ATU\u011e<\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkan V.<\/strong><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

  Tarih 22\/07\/2015 Say\u0131 KVK-37\/2015-2\/Yat\u0131r\u0131m \u0130ndirimi-26 Kapsam T.C. MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131   5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/ 37 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 \u00a0:\u00a022\/07\/2015 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 :\u00a0KVK-37\/ 2015-2 \/ Yat\u0131r\u0131m \u0130ndirimi – 26 \u0130lgili oldu\u011fu maddeler\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0Vergi Usul Kanunu M\u00fckerrer Madde 298 Gelir Vergisi Kanunu Ge\u00e7ici Madde 69 […]<\/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-3187","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\/3187"}],"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=3187"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3187\/revisions"}],"predecessor-version":[{"id":3188,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3187\/revisions\/3188"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}