{"id":13837,"date":"2019-10-15T11:49:32","date_gmt":"2019-10-15T11:49:32","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=13837"},"modified":"2019-10-15T11:49:32","modified_gmt":"2019-10-15T11:49:32","slug":"2019-3-yeniden-degerleme-orani-5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-53","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2019\/10\/2019-3-yeniden-degerleme-orani-5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-53\/","title":{"rendered":"2019\/3 Yeniden De\u011ferleme Oran\u0131 \u2013 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/ 53"},"content":{"rendered":"

\"\"<\/a>2019\/3 Yeniden De\u011ferleme Oran\u0131 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 \/ 53 Konusu: Ge\u00e7…<\/p>\n

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2019\/3 Yeniden De\u011ferleme Oran\u0131 \u2013 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/ 53<\/strong><\/p>\n

Tarih:\u00a0
\n

2019\/3 Yeniden De\u011ferleme Oran\u0131<\/h4>\n

T.C.<\/strong><\/p>\n

HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI<\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/strong><\/p>\n

5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/ 53<\/strong><\/p>\n

Konusu:<\/strong>\u00a0Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131<\/p>\n

Tarihi:<\/strong>\u00a014\/10\/2019<\/p>\n

Say\u0131s\u0131:<\/strong>\u00a0KVK-53 \/ 2019-3 \/ Yat\u0131r\u0131m \u0130ndirimi \u2013 39<\/p>\n

\u0130lgili Oldu\u011fu Maddeler:<\/strong><\/p>\n

\u2013 Vergi Usul Kanunu M\u00fckerrer Madde 298<\/p>\n

\u2013 Kurumlar Vergisi Kanunu Madde 32\/A<\/p>\n

\u2013 Gelir Vergisi Kanunu Ge\u00e7ici Madde 69<\/p>\n

\u0130lgili oldu\u011fu kazan\u00e7 t\u00fcrleri:<\/strong>\u00a0Ticari Kazan\u00e7, Zirai Kazan\u00e7<\/p>\n

213 say\u0131l\u0131 Vergi Usul Kanununun<\/a><\/strong>\u00a0m\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

2019 y\u0131l\u0131 \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131\u00a0% 16,97 (y\u00fczde onalt\u0131 virg\u00fcl doksan yedi)<\/u><\/strong>\u00a0olarak tespit edilmi\u015ftir.<\/p>\n

Duyurulur.<\/p>\n

Bekir BAYRAKDAR<\/strong><\/p>\n

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

2019\/3 Yeniden De\u011ferleme Oran\u0131 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 \/ 53 Konusu: Ge\u00e7…  <\/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-13837","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13837","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=13837"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13837\/revisions"}],"predecessor-version":[{"id":13838,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13837\/revisions\/13838"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=13837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=13837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=13837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}