{"id":19652,"date":"2026-04-14T06:49:54","date_gmt":"2026-04-14T06:49:54","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19652"},"modified":"2026-04-14T06:49:54","modified_gmt":"2026-04-14T06:49:54","slug":"2026-yili-denetim-kuruluslarinca-odenecek-yillik-harc-tutarlari","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2026\/04\/2026-yili-denetim-kuruluslarinca-odenecek-yillik-harc-tutarlari\/","title":{"rendered":"2026 Y\u0131l\u0131 Denetim Kurulu\u015flar\u0131nca \u00d6denecek Y\u0131ll\u0131k Har\u00e7 Tutarlar\u0131"},"content":{"rendered":"

\"\"<\/a>2026 Y\u0131l\u0131 Denetim Kurulu\u015flar\u0131nca \u00d6denecek Y\u0131ll\u0131k Har\u00e7 Tutarlar\u0131 Bilindi\u011fi \u00fczere, Kurumumuzca yetkilendirilen denetim kurulu\u015flar\u0131n\u0131n y\u0131ll\u0131k har\u00e7 \u00f6demes..<\/p>\n

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2026 Y\u0131l\u0131 Denetim Kurulu\u015flar\u0131nca \u00d6denecek Y\u0131ll\u0131k Har\u00e7 Tutarlar\u0131<\/strong><\/p>\n

Tarih:\u00a0
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2026 Y\u0131l\u0131 Denetim Kurulu\u015flar\u0131nca \u00d6denecek Y\u0131ll\u0131k Har\u00e7 Tutarlar\u0131<\/h4>\n

Bilindi\u011fi \u00fczere, Kurumumuzca yetkilendirilen denetim kurulu\u015flar\u0131n\u0131n y\u0131ll\u0131k har\u00e7 \u00f6demesi gerekmektedir. S\u00f6z konusu \u00f6demelerin zaman\u0131nda ve do\u011fru olarak yap\u0131lmas\u0131 ad\u0131na a\u015fa\u011f\u0131daki hususlara dikkat edilmesi \u00f6nem arz etmektedir:<\/p>\n

Kimler Y\u0131ll\u0131k Har\u00e7 \u00d6demek Zorundad\u0131r?<\/strong><\/p>\n

Kurumumuzca yetkilendirilen t\u00fcm denetim kurulu\u015flar\u0131 y\u0131ll\u0131k har\u00e7 \u00f6demek zorundad\u0131r.<\/p>\n

\u00d6deme Yap\u0131lacak Tutar Nas\u0131l Belirlenir?<\/strong><\/p>\n

Denetim kurulu\u015flar\u0131nca \u00f6denecek y\u0131ll\u0131k har\u00e7 tutar\u0131 Har\u00e7lar Kanunu Genel Tebli\u011fi ile her y\u0131l belirlenmektedir. Bu kapsamda 31\/12\/2025 tarihli Resm\u00ee Gazetede yay\u0131mlanan 98 Seri Numaral\u0131 Har\u00e7lar Kanunu Genel Tebli\u011fine g\u00f6re\u00a02026 y\u0131l\u0131nda yap\u0131lacak y\u0131ll\u0131k har\u00e7 \u00f6demeleri<\/strong>\u00a0\u015fu \u015fekildedir:<\/p>\n

a.<\/strong>\u00a0KAY\u0130K Dahil Denetime Yetkili Denetim Kurulu\u015flar\u0131 \u0130\u00e7in (Vergi Kodu: 9224): 349.600,20 TL\u2019den az olmamak \u00fczere, ba\u011f\u0131ms\u0131z denetim faaliyetlerinden elde edilen bir \u00f6nceki y\u0131l gayrisafi i\u015f has\u0131lat\u0131n\u0131n binde 5,75\u2019i.<\/p>\n

b.<\/strong>\u00a0KAY\u0130K Hari\u00e7 Denetime Yetkili Denetim Kurulu\u015flar\u0131 \u0130\u00e7in (Vergi Kodu: 9226): 174.794,10 TL\u2019den az olmamak \u00fczere, ba\u011f\u0131ms\u0131z denetim faaliyetlerinden elde edilen bir \u00f6nceki y\u0131l gayrisafi i\u015f has\u0131lat\u0131n\u0131n binde 5,75\u2019i.<\/p>\n

Bu kapsamda, \u00f6denecek har\u00e7 tutar\u0131 i\u00e7in \u00f6ncelikle ba\u011f\u0131ms\u0131z denetim faaliyetlerinden elde edilen bir \u00f6nceki y\u0131l gayrisafi i\u015f has\u0131lat\u0131n\u0131n binde 5,75\u2019i hesaplanmal\u0131d\u0131r. Yap\u0131lan bu hesaplama sonucunda \u00e7\u0131kan tutar:<\/p>\n

\u2022 KAY\u0130K Dahil denetime yetkili denetim kurulu\u015flar\u0131 i\u00e7in 349.600,20 TL\u2019den fazla olursa \u00e7\u0131kan tutar kadar; az olursa 349.600,20 TL,<\/p>\n

\u2022 KAY\u0130K Hari\u00e7 denetime yetkili denetim kurulu\u015flar\u0131 i\u00e7in 174.794,10 TL\u2019den fazla olursa \u00e7\u0131kan tutar kadar; az olursa 174.794,10 TL,<\/p>\n

y\u0131ll\u0131k har\u00e7 \u00f6demesi yap\u0131lmal\u0131d\u0131r.<\/p>\n

\u00d6demelerin Ne Zamana Kadar Yap\u0131lmas\u0131 Gerekir?<\/strong><\/p>\n

492 say\u0131l\u0131 Har\u00e7lar Kanununun<\/a><\/strong>\u00a0113\u2019\u00fcnc\u00fc maddesi uyar\u0131nca, kurumlar vergisi beyannamesi verme s\u00fcresi i\u00e7erisinde verilen bildirim \u00fczerine, ba\u011f\u0131ms\u0131z denetim faaliyetlerinden elde edilen gayrisafi i\u015f has\u0131lat\u0131 esas al\u0131narak tahakkuk ettirilecek har\u00e7lar\u0131n, May\u0131s ay\u0131 i\u00e7erisinde \u00f6denmesi gerekmektedir.<\/p>\n

Kamuoyuna sayg\u0131yla duyurulur.<\/p>\n

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Kaynak:<\/strong>\u00a0KGK<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

2026 Y\u0131l\u0131 Denetim Kurulu\u015flar\u0131nca \u00d6denecek Y\u0131ll\u0131k Har\u00e7 Tutarlar\u0131 Bilindi\u011fi \u00fczere, Kurumumuzca yetkilendirilen denetim kurulu\u015flar\u0131n\u0131n y\u0131ll\u0131k har\u00e7 \u00f6demes..  <\/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-19652","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19652","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=19652"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19652\/revisions"}],"predecessor-version":[{"id":19653,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19652\/revisions\/19653"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19652"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}