{"id":15706,"date":"2021-04-27T14:43:04","date_gmt":"2021-04-27T14:43:04","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15706"},"modified":"2021-04-27T14:43:04","modified_gmt":"2021-04-27T14:43:04","slug":"beyanname-mucbir-sebep-haline-iliskin-uzayan-sureler","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/04\/beyanname-mucbir-sebep-haline-iliskin-uzayan-sureler\/","title":{"rendered":"Beyanname M\u00fccbir Sebep Haline \u0130li\u015fkin Uzayan S\u00fcreler"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2017\/02\/2017-yurt-ici-ve-yurt-disi-harcirah\/turmob\/\" rel=\"attachment wp-att-10368\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-10368\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2017\/01\/turmob.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Beyanname M\u00fccbir Sebep Haline \u0130li\u015fkin Uzayan S\u00fcreler Beyanname Verme, \u00d6deme, Bildirim ve Y\u00fckleme ile M\u00fccbir Sebep Haline \u0130li\u015fkin Uzayan S\u00fcreler 22 Nis&#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>Beyanname M\u00fccbir Sebep Haline \u0130li\u015fkin Uzayan S\u00fcreler<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2021-04-26T18:00:49+03:00\">26 Nisan 2021 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>Beyanname M\u00fccbir Sebep Haline \u0130li\u015fkin Uzayan S\u00fcreler<\/h4>\n<p class=\"page-header text-light\"><em>Beyanname Verme, \u00d6deme, Bildirim ve Y\u00fckleme ile M\u00fccbir Sebep Haline \u0130li\u015fkin Uzayan S\u00fcreler<\/em><\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\">\u00a0<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\"><strong>\u00d6ZET:<\/strong>\u00a022 Nisan 2021 tarihli ve 133 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fcleri ile;<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-rounded vc_color-juicy_pink\">\n<p>\u23af 26 Nisan 2021 g\u00fcn\u00fc sonuna kadar verilmesi gereken Katma De\u011fer Vergisi, Damga Vergisi ve Muhtasar ve Prim Hizmet Beyannamelerinin verilme s\u00fcreleri ile bu beyannameler \u00fczerine tahakkuk eden vergilerin \u00f6deme s\u00fcreleri 28 Nisan 2021 \u00c7ar\u015famba g\u00fcn\u00fc sonuna kadar,<\/p>\n<p>\u23af 30 Nisan 2021 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2021\/Mart d\u00f6nemine ili\u015fkin \u201cForm Ba\u201d ve \u201cForm Bs\u201d bildirimlerinin verilme s\u00fcresi 7 May\u0131s 2021 Cuma g\u00fcn\u00fc sonuna kadar,<\/p>\n<p>\u23af 30 Nisan 2021 g\u00fcn\u00fc sonuna kadar olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e-Defterlerin olu\u015fturulma ve imzalanma s\u00fcresi ile ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken \u201cElektronik Defter Beratlar\u0131\u201dn\u0131n y\u00fcklenme s\u00fcresi 7 May\u0131s 2021 Cuma g\u00fcn\u00fc sonuna kadar<\/p>\n<p>uzat\u0131ld\u0131.<\/p>\n<p>Di\u011fer taraftan \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131\u2019nca yap\u0131lan d\u00fczenlemeler Kapsam\u0131nda 524 S\u0131ra No.lu VUK Genel Tebli\u011fi ile m\u00fccbir sebep hali kapsam\u0131na al\u0131nan m\u00fckelleflerin Ba ve Bs Bildirimlerinin 26 Nisan 2021 g\u00fcn\u00fc sonuna kadar verilmesi gerekmektedir.<\/p>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">22 Nisan 2021 tarihli ve <strong><a href=\"https:\/\/www.alomaliye.com\/2021\/04\/22\/beyanname-verilme-ve-odeme-sureleri-uzatildi\/\">133 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fcleri<\/a><\/strong>\u00a0ile;<\/div>\n<\/div>\n<ul>\n<li>26 Nisan 2021 g\u00fcn\u00fc sonuna kadar verilmesi gereken Katma De\u011fer Vergisi, Damga Vergisi ve Muhtasar ve Prim Hizmet Beyannamelerinin verilme s\u00fcreleri ile bu beyannameler \u00fczerine tahakkuk eden vergilerin \u00f6deme s\u00fcreleri 28 Nisan 2021 \u00c7ar\u015famba g\u00fcn\u00fc sonuna kadar,<\/li>\n<li>30 Nisan 2021 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2021\/Mart d\u00f6nemine ili\u015fkin \u201cForm Ba\u201d ve \u201cForm Bs\u201d bildirimlerinin verilme s\u00fcresi 7 May\u0131s 2021 Cuma g\u00fcn\u00fc sonuna kadar,<\/li>\n<li>30 Nisan 2021 g\u00fcn\u00fc sonuna kadar olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e-Defterlerin olu\u015fturulma ve imzalanma s\u00fcresi ile ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken \u201cElektronik Defter Beratlar\u0131\u201dn\u0131n y\u00fcklenme s\u00fcresi 7 May\u0131s 2021 Cuma g\u00fcn\u00fc sonuna kadar<\/li>\n<\/ul>\n<p>uzat\u0131ld\u0131.<\/p>\n<p>S\u00f6z konusu s\u00fcre uzat\u0131m\u0131na\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2021\/01\/25\/vuk-524-vergi-usul-kanunu-genel-tebligi-sira-no-524\/\">524 s\u0131ra No.lu VUK Genel Tebli\u011fi<\/a><\/strong>\u00a0ile 1 Aral\u0131k 2021 tarihinden itibaren m\u00fccbir sebep kapsam\u0131na al\u0131nan ve 2 Mart 2021 tarihi itibariyle m\u00fccbir sebep hali sona eren m\u00fckelleflerin ilgili bildirim ve beyannameleri de dahildir.<\/p>\n<p><strong>Uzayan s\u00fcrelere ili\u015fkin Tablolar a\u015fa\u011f\u0131daki gibidir.<\/strong><\/p>\n<p>(I) UZAYAN KATMA DE\u011eER VERGISI, DAMGA VERGISI VE MUHTASAR VE PRIM HIZMET BEYANNAMELERININ VERILME VE \u00d6DEME S\u00dcRELERI \u0130LE \u201cFORM BA-BS\u201d BILDIRIMLERININ VERILME VE E-DEFTERLERIN\/E-BERATLARIN OLU\u015eTURULMA, \u0130MZALANMA VE Y\u00dcKLENME S\u00dcRELER\u0130<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"350\">\u00a0<\/td>\n<td width=\"85\"><strong>D\u00f6nemi<\/strong><\/td>\n<td width=\"142\"><strong>Beyanname \/<\/strong><strong>Bildirim Verilme \u2013\u00a0<\/strong><strong>Berat Y\u00fckleme Tarihi<\/strong><\/td>\n<td width=\"85\"><strong>\u00d6deme\u00a0<\/strong><strong>Tarihi<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"350\">Muhtasar Beyannameler (Muhtasar ve Prim Hizmet Beyannameleri d\u00e2hil)<\/p>\n<p>Katma De\u011fer Vergisi Beyannameleri\u00a0 ve Damga Vergisi Beyannameleri<\/p>\n<\/td>\n<td width=\"85\">Mart 2021<\/td>\n<td width=\"142\">28 Nisan 2021<\/td>\n<td width=\"85\">\n<p>28 Nisan 2021<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"350\">Form Ba ve Bs<\/td>\n<td width=\"85\">Mart 2021<\/td>\n<td width=\"142\">7 May\u0131s 2021<\/td>\n<td width=\"85\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td width=\"350\">e-Defterlerin olu\u015fturulmas\u0131 ve imzalanmas\u0131 ile Elektronik Defter Beratlar\u0131n\u0131n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi<\/p>\n<p>(Ayl\u0131k Y\u00fckleme Tercihinde Bulunan Kurumlar Vergisi M\u00fckellefleri)<\/p>\n<\/td>\n<td width=\"85\">Aral\u0131k 2020<\/td>\n<td width=\"142\">7 May\u0131s 2021<\/td>\n<td width=\"85\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td width=\"350\">e-Defterlerin olu\u015fturulmas\u0131 ve imzalanmas\u0131 ile Elektronik Defter Beratlar\u0131n\u0131n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi<\/p>\n<p>(Ge\u00e7ici \u00a0\u00a0\u00a0 Vergi \u00a0\u00a0\u00a0 D\u00f6nemleri \u00a0\u00a0\u00a0 Baz\u0131nda \u00a0\u00a0\u00a0\u00a0 Y\u00fckleme Tercihinde Bulunan Kurumlar Vergisi M\u00fckellefleri)<\/p>\n<\/td>\n<td width=\"85\">Ekim,<\/p>\n<p>Kas\u0131m,<\/p>\n<p>Aral\u0131k<\/p>\n<p>2020<\/p>\n<\/td>\n<td width=\"142\">7 May\u0131s 2021<\/td>\n<td width=\"85\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td width=\"350\">e-Defterlerin olu\u015fturulmas\u0131 ve imzalanmas\u0131 ile Elektronik Defter Beratlar\u0131n\u0131n Gelir \u0130daresi<\/p>\n<p>Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi\u00a0 (Ayl\u0131k Y\u00fckleme Tercihinde Bulunanlar)<\/p>\n<\/td>\n<td width=\"85\">Ocak 2021<\/td>\n<td width=\"142\">7 May\u0131s 2021<\/td>\n<td width=\"85\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td width=\"350\">e-Defterler ve bunlara ili\u015fkin berat dosyalar\u0131n\u0131n ikincil kopyalar\u0131<\/p>\n<p>(Ayl\u0131k Y\u00fckleme Tercihinde Bulunanlar)<\/p>\n<\/td>\n<td width=\"85\">Ocak 2021<\/td>\n<td width=\"142\">17 May\u0131s 2021<\/td>\n<td width=\"85\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(II) 524 SIRA NO\u2019LU VUK GENEL TEBL\u0130\u011e\u0130 UYARINCA M\u00dcCB\u0130R SEBEP HAL\u0130NDE OLDU\u011eU KABUL ED\u0130LEN VE \u0130\u00c7\u0130\u015eLER\u0130 BAKANLI\u011eI\u2019NIN 02.03.2021 TAR\u0130HL\u0130 VE 3514 SAYILI GENELGES\u0130 \u00c7ER\u00c7EVES\u0130NDE M\u00dcCB\u0130R SEBEP HAL\u0130 KALKAN M\u00dcKELLEFLER BEYAN VE B\u0130LD\u0130R\u0130M TABLOSU<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"293\">\u00a0<\/td>\n<td width=\"121\"><strong>D\u00f6nemi<\/strong><\/td>\n<td width=\"121\"><strong>Beyanname \/<\/strong><strong>Bildirim\u00a0<\/strong><strong>Verilme \u2013\u00a0<\/strong><strong>Berat Y\u00fckleme Tarihi<\/strong><\/td>\n<td width=\"135\"><strong>\u00d6deme Tarihi<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\" width=\"293\">1-) Muhtasar Beyannameler (Muhtasar ve Prim Hizmet Beyannameleri d\u00e2hil)<\/p>\n<div class=\"clear\">\u00a0<\/div>\n<p>2-) Katma De\u011fer Vergisi Beyannameleri<\/p>\n<\/td>\n<td width=\"121\">Ekim-Kas\u0131m Aral\u0131k \/ 2020<\/td>\n<td width=\"121\">28 Nisan 2021<\/td>\n<td width=\"135\">31 May\u0131s 2021<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">Kas\u0131m 2020<\/td>\n<td width=\"121\">28 Nisan 2021<\/td>\n<td width=\"135\">31 May\u0131s 2021<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">Aral\u0131k 2020<\/td>\n<td width=\"121\">28 Nisan 2021<\/td>\n<td width=\"135\">30 Haziran 2021<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">Ocak 2021<\/td>\n<td width=\"121\">28 Nisan 2021<\/td>\n<td width=\"135\">2 A\u011fustos 2021<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">\u015eubat 2021<\/td>\n<td width=\"121\">28 Nisan 2021<\/td>\n<td width=\"135\">30 A\u011fustos 2021<\/td>\n<\/tr>\n<tr>\n<td width=\"293\">1-) Form Ba ve Bs<\/td>\n<td width=\"121\">Kas\u0131m 2020<\/p>\n<p>Aral\u0131k 2020<\/p>\n<p>Ocak 2021<\/p>\n<p>\u015eubat 2021<\/p>\n<\/td>\n<td width=\"121\"><strong>26 Nisan 2021<\/strong><\/td>\n<td width=\"135\">\u2013<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131\u2019nca yap\u0131lan d\u00fczenlemeler kapsam\u0131nda 524 S\u0131ra No.lu VUK Genel Tebli\u011fi ile m\u00fccbir sebep hali kapsam\u0131na al\u0131nan m\u00fckellef gruplar\u0131 a\u015fa\u011f\u0131daki gibiydi:<\/p>\n<p>\u2212 Sinema salonlar\u0131, kahvehane, k\u0131raathane, k\u0131r bah\u00e7esi, internet kafe\/salonu, elektronik oyun salonlar\u0131, bilardo salonlar\u0131, lokaller ve \u00e7ay bah\u00e7eleri ile hal\u0131 sahalar<\/p>\n<p>\u2212 Y\u00fczme havuzu, hamam, sauna, masaj salonu ve lunaparklar<\/p>\n<p>\u2212 Bar, pavyon, gazino, taverna ve nargile salonu gibi i\u015fyerleri<\/p>\n<p><strong>Kaynak:<\/strong>\u00a0T\u00dcRMOB<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Beyanname M\u00fccbir Sebep Haline \u0130li\u015fkin Uzayan S\u00fcreler Beyanname Verme, \u00d6deme, Bildirim ve Y\u00fckleme ile M\u00fccbir Sebep Haline \u0130li\u015fkin Uzayan S\u00fcreler 22 Nis&#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-15706","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15706","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=15706"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15706\/revisions"}],"predecessor-version":[{"id":15707,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15706\/revisions\/15707"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}