{"id":19662,"date":"2026-04-14T06:54:49","date_gmt":"2026-04-14T06:54:49","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19662"},"modified":"2026-04-14T06:55:01","modified_gmt":"2026-04-14T06:55:01","slug":"5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-72","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2026\/04\/5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-72\/","title":{"rendered":"5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri\/72"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>T.C. HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri\/72 Konusu : Ge\u00e7ici Vergi D\u00f6nemlerinde Ye&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri\/72<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2026-04-12T10:30:54+03:00\">12 Nisan 2026 <\/time><\/div>\n<div class=\"entry-content\">\n<p>T.C.<\/p>\n<p>HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI<\/p>\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/p>\n<p><strong>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri\/72<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Konusu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131<\/td>\n<\/tr>\n<tr>\n<td><strong>Tarihi\u00a0\u00a0\u00a0\u00a0<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>10\/04\/2026<\/td>\n<\/tr>\n<tr>\n<td><strong>Say\u0131s\u0131\u00a0\u00a0\u00a0<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>KVK-72 \/ 2026-2 \/ Yat\u0131r\u0131m \u0130ndirimi \u2013 58<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0130lgili oldu\u011fu maddeler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>Vergi Usul Kanunu M\u00fckerrer Madde 298<\/p>\n<p>Kurumlar Vergisi Kanunu Madde 32\/A<\/p>\n<p>Gelir Vergisi Kanunu Ge\u00e7ici Madde 69<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0130lgili oldu\u011fu kazan\u00e7 t\u00fcrleri\u00a0\u00a0\u00a0<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>Ticari Kazan\u00e7, Zirai Kazan\u00e7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/vergi-usul-kanunu-vuk-213-sayili-kanun\/\">213 say\u0131l\u0131 Vergi Usul Kanununun<\/a><\/strong>\u00a0m\u00fckerrer 298 inci maddesinin (B) f\u0131kras\u0131na istinaden 2026 y\u0131l\u0131 birinci ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131\u00a0<strong>% 4,19 (y\u00fczde d\u00f6rt virg\u00fcl ondokuz )<\/strong>\u00a0olarak tespit edilmi\u015ftir.<\/p>\n<p>Duyurulur.<\/p>\n<p><strong>Bekir BAYRAKDAR<\/strong><\/p>\n<p>Gelir \u0130daresi Ba\u015fkan\u0131<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T.C. HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri\/72 Konusu : Ge\u00e7ici Vergi D\u00f6nemlerinde Ye&#8230; &nbsp;<\/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-19662","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19662","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=19662"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19662\/revisions"}],"predecessor-version":[{"id":19663,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19662\/revisions\/19663"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19662"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}