{"id":18791,"date":"2024-12-06T12:54:28","date_gmt":"2024-12-06T12:54:28","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=18791"},"modified":"2024-12-06T12:54:28","modified_gmt":"2024-12-06T12:54:28","slug":"2025-yili-defter-tutma-ve-sinif-degistirme-hadleri","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2024\/12\/2025-yili-defter-tutma-ve-sinif-degistirme-hadleri\/","title":{"rendered":"2025 Y\u0131l\u0131 Defter Tutma ve S\u0131n\u0131f De\u011fi\u015ftirme Hadleri"},"content":{"rendered":"

\"\"<\/a>2025 Y\u0131l\u0131nda \u0130\u015fletme Hesab\u0131 Esas\u0131 ve Bilan\u00e7o Esas\u0131na G\u00f6re Defter Tutma ve S\u0131n\u0131f De\u011fi\u015ftirme Hadleri 213 Say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 176\u2019nc\u0131 maddesinde…\u00a0<\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

2025 Y\u0131l\u0131 Defter Tutma ve S\u0131n\u0131f De\u011fi\u015ftirme Hadleri<\/strong><\/p>\n

Tarih:\u00a0
\u00a0<\/i><\/a><\/div>\n
2025 Y\u0131l\u0131nda \u0130\u015fletme Hesab\u0131 Esas\u0131 ve Bilan\u00e7o Esas\u0131na G\u00f6re Defter Tutma ve S\u0131n\u0131f De\u011fi\u015ftirme Hadleri<\/div>\n<\/div>\n
\n
\n
\u00a0<\/div>\n
\u00d6ZET<\/strong><\/div>\n
\n

2025 y\u0131l\u0131nda m\u00fckelleflerin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re i\u015fletme hesab\u0131 esas\u0131 ve bilan\u00e7o esas\u0131na g\u00f6re s\u0131n\u0131f de\u011fi\u015ftirmede dikkate almalar\u0131 gereken hadler.<\/p>\n<\/div>\n

\n
213 Say\u0131l\u0131 Vergi Usul Kanunu\u2019nun<\/a><\/strong>\u00a0176\u2019nc\u0131 maddesinde t\u00fcccarlar defter tutma bak\u0131m\u0131ndan ikiye ayr\u0131lm\u0131\u015f; I\u2019nci S\u0131n\u0131f T\u00fcccarlar\u0131n Bilan\u00e7o Esas\u0131na g\u00f6re, II\u2019nci S\u0131n\u0131f T\u00fcccarlar\u0131n ise \u0130\u015fletme Hesab\u0131 Esas\u0131na g\u00f6re defter tutacaklar\u0131 belirtilmi\u015ftir.<\/div>\n<\/div>\n

Hangi m\u00fckelleflerin I\u2019inci S\u0131n\u0131f T\u00fcccar ya da II\u2019nci S\u0131n\u0131f T\u00fcccar say\u0131laca\u011f\u0131, s\u0131n\u0131flar\u0131n tespitine ili\u015fkin hadler ve s\u0131n\u0131flar aras\u0131ndaki ge\u00e7i\u015fe ili\u015fkin d\u00fczenlemelere, VUK\u2019nun 177-181\u2019inci maddeleri aras\u0131nda yer verilmi\u015ftir.<\/p>\n

\u0130\u015fletme hesab\u0131 esas\u0131 ve bilan\u00e7o esas\u0131na g\u00f6re defter tutma ayr\u0131m\u0131na ili\u015fkin hadler, Vergi Usul Kanunu Tebli\u011fleri ile yay\u0131mlanmaktad\u0131r. 2023 (1) ve 2024 (2) y\u0131llar\u0131 i\u00e7in belirlenmi\u015f olan bu hadler a\u015fa\u011f\u0131daki gibi olup; 2025 y\u0131l\u0131na ili\u015fkin hadler hen\u00fcz yay\u0131mlanmam\u0131\u015f olmakla birlikte a\u00e7\u0131klanan yeniden de\u011ferleme oran\u0131 dikkate al\u0131narak yap\u0131lan hesaplamalar sonucunda a\u015fa\u011f\u0131daki gibi olabilecekleri de\u011ferlendirilmektedir.<\/p>\n\n\n\n\n\n\n\n\n
Madde\u00a0<\/strong>No<\/strong><\/td>\nKonusu<\/strong><\/td>\n2023 Y\u0131l\u0131nda Uygulanan Miktar (TL)<\/strong><\/td>\n2024 Y\u0131l\u0131nda Uygulanan Miktar (TL)<\/strong><\/td>\n2025 Y\u0131l\u0131nda\u00a0<\/strong>Uygulanaca\u011f\u0131\u00a0<\/strong>D\u00fc\u015f\u00fcn\u00fclen\u00a0<\/strong>Miktar (TL)<\/strong><\/td>\n<\/tr>\n
MADD<\/strong>E 177-<\/strong><\/td>\nBilan\u00e7o esas\u0131na g\u00f6re defter tutma hadleri<\/strong><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\nAl\u0131\u015f tutar\u0131<\/td>\n890.000<\/td>\n1.400.000<\/td>\n2.000.000<\/td>\n<\/tr>\n
Sat\u0131\u015f tutar\u0131<\/td>\n1.270.000<\/td>\n2.000.000<\/td>\n2.800.000<\/td>\n<\/tr>\n
2- Y\u0131ll\u0131k gayrisafi i\u015f has\u0131lat\u0131<\/td>\n440.000<\/td>\n690.000<\/td>\n990.000<\/td>\n<\/tr>\n
3- \u0130\u015f has\u0131lat\u0131n\u0131n be\u015f kat\u0131 ile y\u0131ll\u0131k sat\u0131\u015f tutar\u0131n\u0131n toplam\u0131<\/td>\n890.000<\/td>\n1.400.000<\/td>\n2.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0130\u015fletme hesab\u0131 esas\u0131 ve bilan\u00e7o esas\u0131na g\u00f6re defter tutma ve s\u0131n\u0131f de\u011fi\u015ftirmede Vergi Usul Kanunu Tebli\u011flerinde yer alan hangi y\u0131la ili\u015fkin had ve tutarlar\u0131n dikkate al\u0131nmas\u0131 gerekti\u011fine ili\u015fkin teredd\u00fctlerin giderilmesini teminen Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019ndan Birli\u011fimizce g\u00f6r\u00fc\u015f istenilmi\u015ftir.<\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Birli\u011fimize hitaben g\u00f6nderilen ve bir \u00f6rne\u011fine Sirk\u00fclerimiz ekinde yer verilen 28.08.2019 tarihli ve E.121077 say\u0131l\u0131 yaz\u0131da; 2020 y\u0131l\u0131na ili\u015fkin t\u00fcccar s\u0131n\u0131f\u0131n\u0131n (tutulacak defter t\u00fcr\u00fcn\u00fcn) belirlenmesi a\u00e7\u0131s\u0131ndan 2019 y\u0131l\u0131 faaliyetlerine ili\u015fkin i\u015f hacminin, Vergi Usul Kanunu\u2019nun 177 nci maddesine ili\u015fkin olarak 1\/1\/2020 tarihinden itibaren ge\u00e7erli olmak \u00fczere mezkur Kanunun m\u00fckerrer 414 \u00fcnc\u00fc maddesi kapsam\u0131nda yay\u0131mlanacak hadlerle k\u0131yaslanmas\u0131 gerekti\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re; \u00f6teden beri i\u015fletme hesab\u0131 esas\u0131nda defter tutmakta olan bir m\u00fckellefin 2025 y\u0131l\u0131nda tutmas\u0131 gereken defterlerin tespitinde 2024 y\u0131l\u0131 al\u0131\u015f, sat\u0131\u015f ve gayrisafi i\u015f has\u0131lat\u0131 tutarlar\u0131 2025 y\u0131l\u0131 i\u00e7in yay\u0131mlanaca\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclen ve yukar\u0131daki tabloda belirtilen 1 Ocak 2025 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girecek olan hadler ile kar\u015f\u0131la\u015ft\u0131r\u0131larak karar verilmelidir.<\/p>\n

Vergi Usul Kanunu\u2019nun d\u00fczenlemeleri, ilgili Tebli\u011flerde a\u00e7\u0131klanan tutarlar ve G\u0130B yaz\u0131s\u0131 dikkate al\u0131nmak suretiyle 2025 y\u0131l\u0131nda I\u2019nci ve II\u2019nci s\u0131n\u0131f t\u00fcccarlar\u0131n s\u0131n\u0131f de\u011fi\u015ftirmede dikkate almalar\u0131 gereken hadlere ili\u015fkin olarak a\u015fa\u011f\u0131daki tablolar d\u00fczenlenmi\u015ftir.<\/p>\n

(1) 30.12.2022 tarihli ve 32059 (2.M\u00fckerrer) say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 544 S\u0131ra No.lu VUK Genel Tebli\u011fi\u2019nde belirlenen tutarlar<\/em>
\n(2) 30.12.2023 tarihli ve 32415 (2.M\u00fckerrer) say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 556 S\u0131ra No.lu VUK Genel Tebli\u011fi\u2019nde belirlenen tutarlar<\/em><\/p>\n

Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/strong><\/a><\/p>\n

Kaynak:<\/strong>\u00a0T\u00dcRMOB<\/p>\n<\/div>\n<\/div>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

2025 Y\u0131l\u0131nda \u0130\u015fletme Hesab\u0131 Esas\u0131 ve Bilan\u00e7o Esas\u0131na G\u00f6re Defter Tutma ve S\u0131n\u0131f De\u011fi\u015ftirme Hadleri 213 Say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 176\u2019nc\u0131 maddesinde…\u00a0  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-18791","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18791","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=18791"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18791\/revisions"}],"predecessor-version":[{"id":18792,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18791\/revisions\/18792"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18791"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}