{"id":17622,"date":"2022-12-27T07:45:02","date_gmt":"2022-12-27T07:45:02","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=17622"},"modified":"2022-12-27T07:45:02","modified_gmt":"2022-12-27T07:45:02","slug":"kdv-beyannamesi-verme-ve-odeme-sureleri-degisti","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2022\/12\/kdv-beyannamesi-verme-ve-odeme-sureleri-degisti\/","title":{"rendered":"KDV Beyannamesi Verme ve \u00d6deme S\u00fcreleri De\u011fi\u015fti"},"content":{"rendered":"

\"\"<\/a>1 Aral\u0131k 2022 Tarihinden \u0130tibaren KDV Beyannamesi Verme ve \u00d6deme S\u00fcreleri De\u011fi\u015fti 29 Mart 2019 tarihli ve 115 No.lu Vergi Usul Kanunu Sirk\u00fclerinde Ver…<\/p>\n

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KDV Beyannamesi Verme ve \u00d6deme S\u00fcreleri De\u011fi\u015fti<\/strong><\/p>\n

Tarih:\u00a0
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1 Aral\u0131k 2022 Tarihinden \u0130tibaren KDV Beyannamesi Verme ve \u00d6deme S\u00fcreleri De\u011fi\u015fti<\/p>\n

\u00d6ZET:<\/strong><\/div>\n
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Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, VUK\u2019nun 28\u2019inci maddesinin verdi\u011fi yetkiye istinaden 149 No.lu VUK Sirk\u00fclerinde, yeni bir d\u00fczenleme yap\u0131l\u0131ncaya kadar 1 Aral\u0131k 2022 tarihinden itibaren verilmesi gereken Katma De\u011fer Vergisi Beyannamelerinin verilme ve bu beyannameler \u00fczerine tahakkuk eden vergilerin \u00f6deme s\u00fcrelerinin ilgili vergilendirme d\u00f6nemini takip eden ay\u0131n 28 inci g\u00fcn\u00fc sonuna kadar uzat\u0131ld\u0131\u011f\u0131n\u0131 belirtti.<\/p>\n

Buna g\u00f6re Kas\u0131m 2022 d\u00f6nemi KDV beyannamesi, 28 Aral\u0131k 2022 \u00c7ar\u015famba g\u00fcn\u00fc sonuna kadar verilmeli ve \u00f6denmelidir.<\/p>\n

Aral\u0131k 2022 ve m\u00fcteakip vergilendirme d\u00f6nemine ili\u015fkin KDV beyannameleri de ilgili vergilendirme d\u00f6nemini takip eden ay\u0131n 28 inci g\u00fcn\u00fc sonuna kadar verilmeli ve \u00f6denmelidir.<\/p>\n<\/div>\n

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29 Mart 2019 tarihli ve\u00a0115 No.lu Vergi Usul Kanunu Sirk\u00fclerinde<\/a>\u00a0Vergi Usul Kanununun<\/a>\u00a0m\u00fckerrer 28 inci maddesindeki yetkiye dayan\u0131larak; 1 Nisan 2019 tarihinden itibaren verilmesi gereken baz\u0131 vergi beyannamelerinin verilme s\u00fcrelerinin yeni bir belirleme yap\u0131l\u0131ncaya kadar uzat\u0131lmas\u0131 y\u00f6n\u00fcnde d\u00fczenleme yap\u0131lm\u0131\u015f; konuyla ilgili a\u00e7\u0131klamalar\u0131m\u0131za 29.03.2019\/84 say\u0131l\u0131 Sirk\u00fclerimizde yer verilmi\u015fti. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, VUK\u2019un 28\u2019inci maddesinin verdi\u011fi yetkiye istinaden\u00a0149 No.lu VUK Sirk\u00fcleri<\/a>nde, yeni bir d\u00fczenleme yap\u0131l\u0131ncaya kadar 1 Aral\u0131k 2022 tarihinden itibaren verilmesi gereken Katma De\u011fer Vergisi Beyannamelerinin verilme ve bu beyannameler \u00fczerine tahakkuk eden vergilerin \u00f6deme s\u00fcrelerini ilgili vergilendirme d\u00f6nemini takip eden ay\u0131n 28 inci g\u00fcn\u00fc sonuna kadar uzatm\u0131\u015ft\u0131r.<\/p>\n

2022 y\u0131l\u0131 vergilendirme d\u00f6nemine ili\u015fkin verilecek beyannamelerden itibaren 4. D\u00f6nem Ge\u00e7ici Vergi Beyannamesinin verilme zorunlulu\u011funun kald\u0131r\u0131ld\u0131\u011f\u0131 da dikkate al\u0131nd\u0131\u011f\u0131nda Kas\u0131m\/2022 d\u00f6nemine ili\u015fkin verilecek beyannamelerden itibaren ge\u00e7erli olmak \u00fczere beyanname t\u00fcrleri itibar\u0131yla beyanname verme ve \u00f6deme s\u00fcreleri a\u015fa\u011f\u0131daki gibi olacakt\u0131r.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Beyanname T\u00fcr\u00fc<\/strong><\/td>\nBeyanname verilme zaman\u0131<\/strong><\/td>\n\u00d6deme zaman\u0131<\/strong><\/td>\n<\/tr>\n
Muhtasar<\/td>\nTakip eden ay\u0131n 26\u2019s\u0131<\/td>\nTakip eden ay\u0131n 26\u2019s\u0131<\/td>\n<\/tr>\n
Damga Vergisi<\/td>\nTakip eden ay\u0131n 26\u2019s\u0131<\/td>\nTakip eden ay\u0131n 26\u2019s\u0131<\/td>\n<\/tr>\n
Katma De\u011fer Vergisi<\/td>\nTakip eden ay\u0131n 28\u2019i<\/td>\nTakip eden ay\u0131n 28\u2019i<\/td>\n<\/tr>\n
Y\u0131ll\u0131k Gelir Vergisi<\/td>\nMart Ay\u0131n\u0131n son g\u00fcn\u00fc<\/td>\nMart Ay\u0131n\u0131n son g\u00fcn\u00fc<\/td>\n<\/tr>\n
Kurumlar Vergisi<\/td>\nNisan Ay\u0131n\u0131n son g\u00fcn\u00fc<\/td>\nNisan Ay\u0131n\u0131n son g\u00fcn\u00fc<\/td>\n<\/tr>\n
Ge\u00e7ici Vergi 1. D\u00f6nem<\/td>\n17 May\u0131s<\/td>\n17 May\u0131s<\/td>\n<\/tr>\n
Ge\u00e7ici Vergi 2. D\u00f6nem<\/td>\n17 A\u011fustos<\/td>\n17 A\u011fustos<\/td>\n<\/tr>\n
Ge\u00e7ici Vergi 3. D\u00f6nem<\/td>\n17 Kas\u0131m<\/td>\n17 Kas\u0131m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kendilerine \u00f6zel hesap d\u00f6nemi tayin edilen m\u00fckelleflerin beyanname verme s\u00fcrelerinin de yukar\u0131daki esaslar dahilinde \u00f6deme s\u00fcresinin son g\u00fcn\u00fcne kadar uzayacakt\u0131r.<\/p>\n

Buna g\u00f6re Kas\u0131m 2022 d\u00f6nemine ili\u015fkin olarak Aral\u0131k 2022 ay\u0131 i\u00e7erisinde verilecek beyannameler i\u00e7in beyan ve \u00f6deme s\u00fcreleri a\u015fa\u011f\u0131daki gibi olacakt\u0131r.<\/p>\n\n\n\n\n\n\n
Beyanname T\u00fcr\u00fc<\/strong><\/td>\nBeyanname verilme zaman\u0131<\/strong><\/td>\n\u00d6deme zaman\u0131<\/strong><\/td>\n<\/tr>\n
Muhtasar ve Prim Hizmet Beyannamesi<\/td>\n26 Aral\u0131k 2022<\/td>\n26 Aral\u0131k 2022<\/td>\n<\/tr>\n
Damga Vergisi<\/td>\n26 Aral\u0131k 2022<\/td>\n26 Aral\u0131k 2022<\/td>\n<\/tr>\n
Katma De\u011fer Vergisi<\/td>\n28 Aral\u0131k 2022<\/td>\n28 Aral\u0131k 2022<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kaynak:<\/strong>\u00a0T\u00dcRMOB<\/p>\n

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1 Aral\u0131k 2022 Tarihinden \u0130tibaren KDV Beyannamesi Verme ve \u00d6deme S\u00fcreleri De\u011fi\u015fti 29 Mart 2019 tarihli ve 115 No.lu Vergi Usul Kanunu Sirk\u00fclerinde Ver…  <\/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-17622","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17622","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=17622"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17622\/revisions"}],"predecessor-version":[{"id":17623,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17622\/revisions\/17623"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=17622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=17622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=17622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}