{"id":15513,"date":"2021-03-03T11:10:00","date_gmt":"2021-03-03T11:10:00","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15513"},"modified":"2021-03-03T11:10:00","modified_gmt":"2021-03-03T11:10:00","slug":"denetim-kuruluslarinca-yapilacak-yillik-harc-odemelerine-iliskin-duyuru-2","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/03\/denetim-kuruluslarinca-yapilacak-yillik-harc-odemelerine-iliskin-duyuru-2\/","title":{"rendered":"Denetim Kurulu\u015flar\u0131nca Yap\u0131lacak Y\u0131ll\u0131k Har\u00e7 \u00d6demelerine \u0130li\u015fkin Duyuru"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2012\/11\/turkiye-muhasebe-standartlarinin-tms-uygulanmasina-iliskin-duyuru-2\/kamu-gozetim-kgk\/\" rel=\"attachment wp-att-4557\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-4557\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Denetim Kurulu\u015flar\u0131nca Yap\u0131lacak Y\u0131ll\u0131k Har\u00e7 \u00d6demelerine \u0130li\u015fkin Duyuru Bilindi\u011fi \u00fczere, Kurumumuzca yetkilendirilen ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131n\u0131n,&#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>Denetim Kurulu\u015flar\u0131nca Yap\u0131lacak Y\u0131ll\u0131k Har\u00e7 \u00d6demelerine \u0130li\u015fkin Duyuru<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2021-03-02T14:40:34+03:00\">2 Mart 2021 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>Denetim Kurulu\u015flar\u0131nca Yap\u0131lacak Y\u0131ll\u0131k Har\u00e7 \u00d6demelerine \u0130li\u015fkin Duyuru<\/h4>\n<p>Bilindi\u011fi \u00fczere, Kurumumuzca yetkilendirilen ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131n\u0131n,\u00a0<strong><u>belgenin verildi\u011fi y\u0131l\u0131 takip eden y\u0131llarda<\/u><\/strong>\u00a0492 say\u0131l\u0131 Har\u00e7lar Kanununa (Kanun) Ekli 8 say\u0131l\u0131 tarifenin XIV\u2019\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcn\u00fcn \u201cDenetim kurulu\u015flar\u0131 yetkilendirme belgeleri (Her y\u0131l i\u00e7in)\u201d ba\u015fl\u0131kl\u0131 birinci s\u0131ras\u0131nda belirtilen har\u00e7lar\u0131 \u00f6demeleri gerekmektedir.<\/p>\n<p>2021 y\u0131l\u0131 i\u00e7in ge\u00e7erli olan tutarlar a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir<strong>*<\/strong>:<\/p>\n<table class=\"table table-bordered table-responsive\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td><strong>YETK\u0130 T\u00dcR\u00dc<\/strong><\/td>\n<td><strong>TUTAR<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>KAY\u0130K Dahil<\/strong><\/p>\n<p><strong>(Vergi Kodu: 9224)<\/strong><\/p>\n<\/td>\n<td>28.294,40 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<\/td>\n<\/tr>\n<tr>\n<td><strong>KAY\u0130K Hari\u00e7<\/strong><\/p>\n<p><strong>(Vergi Kodu: 9226)<\/strong><\/p>\n<\/td>\n<td>14.146,70 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<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Bu kapsamda, Kanunun 113\u2019\u00fcnc\u00fc maddesi uyar\u0131nca, kurumlar vergisi beyannamesi verme s\u00fcresi i\u00e7erisinde\u00a0<strong>verilen bildirim \u00fczerine<\/strong>, 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 gerekti\u011fi hususu,<\/p>\n<p>T\u00fcm denetim kurulu\u015flar\u0131na \u00f6nemle duyurulur.<\/p>\n<p><a href=\"https:\/\/www.alomaliye.com\/2020\/12\/29\/harclar-kanunu-genel-tebligi-seri-no-86\/\"><strong>Har\u00e7lar Kanunu Genel Tebli\u011fine ula\u015fmak i\u00e7in t\u0131klay\u0131n\u0131z<\/strong><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Denetim Kurulu\u015flar\u0131nca Yap\u0131lacak Y\u0131ll\u0131k Har\u00e7 \u00d6demelerine \u0130li\u015fkin Duyuru Bilindi\u011fi \u00fczere, Kurumumuzca yetkilendirilen ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131n\u0131n,&#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-15513","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15513","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=15513"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15513\/revisions"}],"predecessor-version":[{"id":15514,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15513\/revisions\/15514"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}