{"id":3464,"date":"2017-02-22T09:21:11","date_gmt":"2017-02-22T07:21:11","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3464"},"modified":"2017-02-22T09:21:11","modified_gmt":"2017-02-22T07:21:11","slug":"kurumlar-vergisi-genel-tebligi-seri-no-1nde-degisiklik-yapilmasina-dair-teblig-seri-no12-11-02-2017","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3464","title":{"rendered":"Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No:12) – 11.02.2017"},"content":{"rendered":"

Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No:12) – 11.02.2017<\/strong><\/p>\n\n\n\n
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11 \u015eubat 2017 CUMARTES\u0130<\/td>\n\n

Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

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Say\u0131 : 29976<\/p>\n<\/td>\n<\/tr>\n

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TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n

Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

KURUMLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 1)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K<\/p>\n

YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 12)<\/p>\n

MADDE 1 \u2013<\/strong>\u00a03\/4\/2007\u00a0tarihli ve 26482 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nin\u00a0“5.12.1.1. Yasal d\u00fczenleme ve istisnan\u0131n kapsam\u0131” ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir.<\/p>\n

\u201cAyr\u0131ca,\u00a018\/1\/2017\u00a0tarihli ve 6770 say\u0131l\u0131 T\u00fcrkiye Cumhuriyeti Emekli Sand\u0131\u011f\u0131 Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunla 4490 say\u0131l\u0131 Kanunun 12\u00a0nci\u00a0maddesine ikinci f\u0131kras\u0131ndan sonra gelmek \u00fczere; \u201cBirinci ve ikinci f\u0131kra h\u00fck\u00fcmleri, gemi ve yatlar\u0131n, T\u00fcrk Uluslararas\u0131 Gemi Sicilinden terkin edilerek bir ba\u015fka sicile kaydedilmek \u00fczere veya sair suretlerle devri a\u015famas\u0131nda da uygulan\u0131r.\u00a0Ancak, bu Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi uyar\u0131nca T\u00fcrk Uluslararas\u0131 Gemi Siciline kaydedilen gemilerin, bu sicilden terkin edilerek ba\u015fka bir sicile kaydedilmek \u00fczere veya sair suretlerle devri halinde, bunlar\u0131n en az alt\u0131 ay s\u00fcreyle T\u00fcrk Uluslararas\u0131 Gemi Siciline kay\u0131tl\u0131 olarak i\u015fletilmi\u015f olmas\u0131 \u015fart\u0131 aran\u0131r.\u201d h\u00fck\u00fcmlerini i\u00e7eren \u00fc\u00e7\u00fcnc\u00fc f\u0131kra eklenmi\u015ftir.<\/p>\n

Bu kapsamda, T\u00fcrk Uluslararas\u0131 Gemi Siciline kay\u0131tl\u0131 gemi ve yatlar\u0131n 6770 say\u0131l\u0131 Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi\u00a027\/1\/2017\u00a0tarihinden itibaren bu sicilden terkin edilerek ba\u015fka bir sicile kaydedilmek \u00fczere veya ba\u015fka suretlerle devrinden do\u011fan kazan\u00e7lar i\u00e7in de bu istisnadan yararlan\u0131labilecektir.\u00a0\u00d6te yandan, yurt d\u0131\u015f\u0131ndan ithal edilerek 4490 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi uyar\u0131nca T\u00fcrk Uluslararas\u0131 Gemi Siciline kaydedilen 3.000\u00a0DWT\u2019nin\u00a0(yolcu gemileri ile \u00f6zel maksatl\u0131, \u00f6zel yap\u0131l\u0131 gemilerde ise 300 grostonun) \u00fczerindeki gemilerin, bu sicilden terkin edilerek ba\u015fka bir sicile kaydedilmek \u00fczere veya sair suretlerle devrinden elde edilecek kazan\u00e7lar\u0131n gelir ve kurumlar vergisinden istisna edilebilmesi i\u00e7in, en az alt\u0131 ay s\u00fcreyle T\u00fcrk Uluslararas\u0131 Gemi Siciline kay\u0131tl\u0131 olarak i\u015fletilmi\u015f olmalar\u0131 \u015fart\u0131 aranacakt\u0131r.\u201d<\/p>\n

MADDE 2 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201c32.2. \u0130ndirimli kurumlar vergisi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n

\u201c32.3. K\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletmelerin (KOB\u0130) birle\u015fmelerinde kurumlar vergisi oran\u0131n\u0131n indirimli uygulanmas\u0131<\/strong><\/p>\n

6770 say\u0131l\u0131 Kanunun 29 uncu maddesiyle Kurumlar Vergisi Kanununun 32\u00a0nci\u00a0maddesine eklenen be\u015finci f\u0131krada; \u201c(5) 19 uncu maddenin birinci f\u0131kras\u0131 kapsam\u0131nda birle\u015fen sanayi sicil belgesini haiz ve fiilen \u00fcretim faaliyetiyle i\u015ftigal eden k\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletmelerin, birle\u015fme tarihinde sona eren hesap d\u00f6neminde m\u00fcnhas\u0131ran \u00fcretim faaliyetinden elde etti\u011fi kazan\u00e7lar\u0131 ile bu kapsamda\u00a0birle\u015filen\u00a0kurumun birle\u015fme i\u015fleminin ger\u00e7ekle\u015fti\u011fi hesap d\u00f6nemi\u00a0dahil\u00a0olmak \u00fczere \u00fc\u00e7 hesap d\u00f6neminde m\u00fcnhas\u0131ran \u00fcretim faaliyetinden elde etti\u011fi kazan\u00e7lar\u0131na uygulanmak \u00fczere kurumlar vergisi oran\u0131n\u0131 %75\u2019e kadar indirimli uygulatmaya, bu indirim oran\u0131n\u0131, sekt\u00f6rler, i\u015f kollar\u0131, \u00fcretim alanlar\u0131, b\u00f6lgeler, hesap d\u00f6nemleri itibar\u0131yla ya da orta ve y\u00fcksek teknolojili \u00fcr\u00fcn \u00fcreten veya imalat\u00e7\u0131 ihracat\u00e7\u0131 kurumlar i\u00e7in ayr\u0131\u00a0ayr\u0131\u00a0veya birlikte farkl\u0131la\u015ft\u0131rmaya Bakanlar Kurulu; bu f\u0131kran\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d h\u00fck\u00fcmlerine yer verilmi\u015ftir.<\/p>\n

32.3.1. KOB\u0130 tan\u0131m\u0131<\/strong><\/p>\n

19\/10\/2005\u00a0tarihli ve 2005\/9617 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin Tan\u0131m\u0131, Nitelikleri ve S\u0131n\u0131fland\u0131r\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin \u201cTan\u0131mlar\u201d ba\u015fl\u0131kl\u0131 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde, k\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckte i\u015fletme,\u00a0ikiy\u00fczelli\u00a0ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan istihdam eden ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri k\u0131rk milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan ve an\u0131lan Y\u00f6netmelikte mikro i\u015fletme, k\u00fc\u00e7\u00fck i\u015fletme ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletme olarak s\u0131n\u0131fland\u0131r\u0131lan ekonomik birimler veya giri\u015fimler olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

5520 say\u0131l\u0131 Kanunun 32\u00a0nci\u00a0maddesinin be\u015finci f\u0131kras\u0131n\u0131n uygulanmas\u0131 bak\u0131m\u0131ndan k\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletme (KOB\u0130); birle\u015fmenin ger\u00e7ekle\u015fti\u011fi tarihten \u00f6nceki hesap d\u00f6neminde\u00a0ikiy\u00fczelli\u00a0ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan istihdam eden ve ayn\u0131 hesap d\u00f6nemine ili\u015fkin gelir tablosunda yer alan y\u0131ll\u0131k net sat\u0131\u015f\u00a0has\u0131lat\u0131\u00a0veya bu d\u00f6nemin sonunda \u00e7\u0131kar\u0131lan bilan\u00e7onun aktif toplam\u0131ndan herhangi biri k\u0131rk milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan i\u015fletmeleri ifade etmektedir. Birle\u015fmenin ger\u00e7ekle\u015fti\u011fi tarihten \u00f6nceki hesap d\u00f6neminde\u00a0ikiy\u00fczelli\u00a0ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan istihdam etme\u00a0kriterinin\u00a0tespitinde, sigorta bildirgeleri esas al\u0131nmak suretiyle hesaplanan y\u0131ll\u0131k ortalama \u00e7al\u0131\u015fan say\u0131s\u0131 dikkate al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek:<\/strong>\u00a0(A) Ltd. \u015eti. 2016 hesap d\u00f6neminde vermi\u015f oldu\u011fu sigorta bildirgelerine g\u00f6re on iki ayl\u0131k d\u00f6nem boyunca toplam 2.892 \u00e7al\u0131\u015fan bildiriminde bulunmu\u015ftur. Ayr\u0131ca\u00a031\/12\/2016\u00a0tarihli bilan\u00e7osunun aktif toplam\u0131 45.000.000.- TL olup 2016 hesap d\u00f6nemine ait gelir tablosuna g\u00f6re net sat\u0131\u015f has\u0131lat\u0131 34.000.000.-TL\u2019dir.<\/p>\n

(A) Ltd.\u00a0\u015eti.\u2019nin\u00a02016 hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k ortalama \u00e7al\u0131\u015fan say\u0131s\u0131 (2.892 \/ 12 = 241) 250\u2019nin alt\u0131nda oldu\u011fundan ve bu d\u00f6nemin sonunda \u00e7\u0131kar\u0131lan bilan\u00e7osunun aktif toplam\u0131 her ne kadar k\u0131rk milyon T\u00fcrk Liras\u0131n\u0131n \u00fczerinde olsa da y\u0131ll\u0131k net sat\u0131\u015f\u00a0has\u0131lat\u0131\u00a0k\u0131rk milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmad\u0131\u011f\u0131ndan, 2017 y\u0131l\u0131nda ger\u00e7ekle\u015ftirilecek birle\u015fmeler a\u00e7\u0131s\u0131ndan (A) Ltd. \u015eti. Kanunun 32\u00a0nci\u00a0maddesinin be\u015finci f\u0131kras\u0131n\u0131n uygulamas\u0131nda KOB\u0130 niteli\u011fini haiz bulunmaktad\u0131r.<\/p>\n

Bir kurum, 250\u2019den az i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmakla birlikte, bir \u00f6nceki hesap d\u00f6neminin sonu itibar\u0131yla y\u0131ll\u0131k net sat\u0131\u015flar\u0131 ve net aktif toplam\u0131n\u0131n her ikisi de k\u0131rk milyon TL\u2019den fazla ise KOB\u0130 kapsam\u0131nda de\u011ferlendirilmeyecektir.<\/p>\n

32.3.2. KOB\u0130 birle\u015fmelerinde kurumlar vergisi oran\u0131n\u0131n indirimli uygulanmas\u0131n\u0131n \u015fartlar\u0131<\/strong><\/p>\n

Kanunun 32\u00a0nci\u00a0maddesinin be\u015finci f\u0131kras\u0131 h\u00fck\u00fcmleri kapsam\u0131nda, KOB\u0130\u2019lerin m\u00fcnhas\u0131ran \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131na kurumlar vergisi oran\u0131n\u0131n indirimli olarak uygulanabilmesi i\u00e7in;<\/p>\n

a) Birle\u015fmenin, Kanunun 19 uncu maddesinin birinci f\u0131kras\u0131nda yer alan devir \u015fartlar\u0131n\u0131 ta\u015f\u0131mas\u0131,<\/p>\n

b) Birle\u015fen kurumlar\u0131n KOB\u0130 niteli\u011finde olmas\u0131,<\/p>\n

c) Birle\u015fen kurumlar\u0131n devir tarihi itibar\u0131yla sanayi sicil belgesini haiz ve fiilen \u00fcretim faaliyetiyle i\u015ftigal eden kurumlardan olmas\u0131<\/p>\n

\u015fartt\u0131r.<\/p>\n

32.3.2.1. Birle\u015fmenin, Kanunun 19 uncu maddesinin birinci f\u0131kras\u0131nda yer alan devir \u015fartlar\u0131n\u0131 ta\u015f\u0131mas\u0131<\/strong><\/p>\n

Kanunun 32\u00a0nci\u00a0maddesinin be\u015finci f\u0131kras\u0131n\u0131n uygulamas\u0131 bak\u0131m\u0131ndan birle\u015fme, KOB\u0130\u2019lerin Kanunun 19 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda ger\u00e7ekle\u015ftirdikleri devirleri ifade etmektedir. Dolay\u0131s\u0131yla, Kanunun 32\u00a0ncimaddesinin be\u015finci f\u0131kras\u0131 h\u00fck\u00fcmlerinden yararlan\u0131labilmesi i\u00e7in birle\u015fmenin, bu Tebli\u011fin (19.1) b\u00f6l\u00fcm\u00fcnde yap\u0131lan a\u00e7\u0131klamalara uygun olarak ger\u00e7ekle\u015ftirilen devir niteli\u011finde olmas\u0131 \u015fartt\u0131r.<\/p>\n

32.3.2.2. Birle\u015fen kurumlar\u0131n KOB\u0130 niteli\u011finde olmas\u0131<\/strong><\/p>\n

Kanunun 32\u00a0nci\u00a0maddesinin be\u015finci f\u0131kras\u0131 h\u00fck\u00fcmlerinin uygulanmas\u0131 bak\u0131m\u0131ndan birle\u015fen kurumlar\u0131n KOB\u0130 niteli\u011fini ta\u015f\u0131malar\u0131 \u015fartt\u0131r.<\/p>\n

Buna g\u00f6re, KOB\u0130 niteli\u011finde olmayan kurumlarla ger\u00e7ekle\u015ftirilen devirler dolay\u0131s\u0131yla an\u0131lan f\u0131kra h\u00fck\u00fcmlerinden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n

32.3.2.3. Birle\u015fen kurumlar\u0131n devir tarihi itibar\u0131yla sanayi sicil belgesini haiz ve fiilen \u00fcretim faaliyetiyle i\u015ftigal eden kurumlardan olmas\u0131<\/strong><\/p>\n

Kanunun 32\u00a0nci\u00a0maddesinin be\u015finci f\u0131kras\u0131 h\u00fck\u00fcmlerinden sadece, sanayi sicil belgesini haiz ve fiilen \u00fcretim faaliyetiyle i\u015ftigal eden KOB\u0130\u2019lerin yararlanmalar\u0131 m\u00fcmk\u00fcnd\u00fcr. Bu kapsamda, birle\u015fen kurumlar\u0131n devir tarihi itibar\u0131yla sanayi sicil belgesini haiz olmalar\u0131 ve fiilen de \u00fcretim faaliyetiyle i\u015ftigal etmeleri \u015fartt\u0131r.<\/p>\n

Dolay\u0131s\u0131yla, sanayi sicil belgesini haiz olmakla birlikte fiilen \u00fcretim faaliyetiyle i\u015ftigal etmeyen veya fiilen \u00fcretim faaliyetiyle i\u015ftigal etmekle birlikte sanayi sicil belgesini haiz olmayan KOB\u0130\u2019ler, di\u011fer \u015fartlar\u0131 ta\u015f\u0131salar dahi bu f\u0131kra h\u00fck\u00fcmlerinden yararlanamazlar.<\/p>\n

32.3.3. Kurumlar vergisi oran\u0131n\u0131n indirimli uygulanmas\u0131<\/strong><\/p>\n

Kanunun 32\u00a0nci\u00a0maddesinin be\u015finci f\u0131kras\u0131 kapsam\u0131nda, \u015fartlar\u0131 sa\u011flayan KOB\u0130\u2019lerin, birle\u015fme tarihinde sona eren hesap d\u00f6neminde m\u00fcnhas\u0131ran \u00fcretim faaliyetinden elde etti\u011fi kazan\u00e7lar\u0131 ile\u00a0birle\u015filen\u00a0kurumun birle\u015fme i\u015fleminin ger\u00e7ekle\u015fti\u011fi hesap d\u00f6nemi\u00a0dahil\u00a0olmak \u00fczere \u00fc\u00e7 hesap d\u00f6neminde m\u00fcnhas\u0131ran \u00fcretim faaliyetinden elde etti\u011fi kazan\u00e7lar\u0131na, Bakanlar Kurulunca belirlenecek indirimli oranda kurumlar vergisi uygulanacakt\u0131r.<\/p>\n

\u00d6rnek:<\/strong>\u00a01\/8\/2017 tarihinde KOB\u0130 niteli\u011findeki (A) Ltd. \u015eti.,\u00a0KOB\u0130 niteli\u011findeki mevcut (B) A.\u015e.\u2019ye Kurumlar Vergisi Kanununun 19 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda devrolunmu\u015ftur.<\/p>\n

Buna g\u00f6re,<\/p>\n

a) (A) Ltd.\u00a0\u015eti.\u2019nin\u00a01\/1\/2017-1\/8\/2017\u00a0k\u0131st\u00a0d\u00f6neminde ve<\/p>\n

b) (B) A.\u015e.\u2019nin\u00a0de;<\/p>\n

–\u00a01\/1\/2017-31\/12\/2017 hesap d\u00f6neminde,<\/p>\n

–\u00a01\/1\/2018-31\/12\/2018 hesap d\u00f6neminde,<\/p>\n

–\u00a01\/1\/2019-31\/12\/2019 hesap d\u00f6neminde<\/p>\n

m\u00fcnhas\u0131ran\u00a0\u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131na, Kanunun 32\u00a0nci\u00a0maddesinin be\u015finci f\u0131kras\u0131 kapsam\u0131nda kurumlar vergisi oran\u0131 indirimli olarak uygulanacakt\u0131r.<\/p>\n

Di\u011fer taraftan, \u00fcretim faaliyetleri d\u0131\u015f\u0131nda elde edilen kazan\u00e7lar i\u00e7in kurumlar vergisi oran\u0131 indirimli olarak uygulanmayacakt\u0131r.<\/p>\n

Kanunun 32\u00a0nci\u00a0maddesinin be\u015finci f\u0131kras\u0131 kapsam\u0131nda kurumlar vergisi oran\u0131 indirimli olarak uygulanacak kazan\u00e7lar m\u00fcnhas\u0131ran \u00fcretim faaliyetlerinden elde edilen kazan\u00e7lar oldu\u011fundan,\u00a0birle\u015filen\u00a0kurumun muhasebe kay\u0131tlar\u0131n\u0131 \u00fcretim faaliyetlerine ili\u015fkin kazan\u00e7lar\u0131n\u0131 di\u011fer kazan\u00e7lar\u0131ndan ayr\u0131 olarak tespitine\u00a0imkan\u00a0verecek \u015fekilde tutmas\u0131 gerekmektedir.<\/p>\n

Devir tarihinden sonra, devir tarihi itibar\u0131yla faaliyette bulunulan alanlardan farkl\u0131 alanlarda \u00fcretim faaliyetlerine ba\u015flan\u0131lmas\u0131 halinde, bu yeni \u00fcretim faaliyetlerinden kalan s\u00fcre i\u00e7erisinde elde edilen kazan\u00e7lara da s\u00f6z konusu f\u0131kra h\u00fckm\u00fc kapsam\u0131nda kurumlar vergisi oran\u0131 indirimli olarak uygulanabilecektir.<\/p>\n

Ayr\u0131ca, birle\u015fmeden sonra\u00a0birle\u015filen\u00a0kurumun KOB\u0130 niteli\u011fini kaybetmesi m\u00fcnhas\u0131ran \u00fcretim faaliyetinden elde etti\u011fi kazan\u00e7lar\u0131na kurumlar vergisi oran\u0131n\u0131n indirimli olarak uygulanmas\u0131na engel te\u015fkil etmeyecektir.\u201d<\/p>\n

MADDE 3 \u2013\u00a0<\/strong>Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 4 \u2013\u00a0<\/strong>Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No:12) – 11.02.2017 11 \u015eubat 2017 CUMARTES\u0130 Resm\u00ee Gazete Say\u0131 : 29976 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: KURUMLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 1)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 12) MADDE 1 \u2013\u00a03\/4\/2007\u00a0tarihli ve 26482 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi […]<\/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-3464","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\/3464"}],"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=3464"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3464\/revisions"}],"predecessor-version":[{"id":3465,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3464\/revisions\/3465"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}