{"id":19056,"date":"2025-06-02T13:03:32","date_gmt":"2025-06-02T13:03:32","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19056"},"modified":"2025-06-02T13:03:32","modified_gmt":"2025-06-02T13:03:32","slug":"hazine-ve-maliye-bakanligi-tarafindan-deprem-bolgesindeki-cirosu-25-milyon-liranin-altinda-olan-mukelleflerin-mucbir-sebep-halinin-uzatilmasina-iliskin-duyuru","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2025\/06\/hazine-ve-maliye-bakanligi-tarafindan-deprem-bolgesindeki-cirosu-25-milyon-liranin-altinda-olan-mukelleflerin-mucbir-sebep-halinin-uzatilmasina-iliskin-duyuru\/","title":{"rendered":"Hazine ve Maliye Bakanl\u0131\u011f\u0131 Taraf\u0131ndan Deprem B\u00f6lgesindeki Cirosu 2,5 Milyon Liran\u0131n Alt\u0131nda Olan M\u00fckelleflerin M\u00fccbir Sebep Halinin Uzat\u0131lmas\u0131na \u0130li\u015fkin Duyuru"},"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>6\/2\/2023 tarihinde Kahramanmara\u015f \u0130linde meydana gelen depremler nedeniyle Ad\u0131yaman, Hatay, Kahramanmara\u015f, Malatya illeri ile Gaziantep ilinin \u0130slahiye&#8230;\u00a0<\/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>Hazine ve Maliye Bakanl\u0131\u011f\u0131 Taraf\u0131ndan Deprem B\u00f6lgesindeki Cirosu 2,5 Milyon Liran\u0131n Alt\u0131nda Olan M\u00fckelleflerin M\u00fccbir Sebep Halinin Uzat\u0131lmas\u0131na \u0130li\u015fkin Duyuru<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-05-30T15:42:28+03:00\">30 May\u0131s 2025 <\/time><\/div>\n<div class=\"entry-content\">\n<p>6\/2\/2023 tarihinde Kahramanmara\u015f \u0130linde meydana gelen depremler nedeniyle Ad\u0131yaman, Hatay, Kahramanmara\u015f, Malatya illeri ile Gaziantep ilinin \u0130slahiye ve Nurda\u011f\u0131 il\u00e7elerinde ilan edilen ve 30\/11\/2024 tarihi itibar\u0131yla sona eren m\u00fccbir sebep hali 10\/1\/2025 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2025\/01\/10\/vergi-usul-kanunu-sirkuleri-180\/\">VUK-180\/2025-1 say\u0131l\u0131 Vergi Usul Kanunu Sirk\u00fclerindeki<\/a><\/strong>\u00a0\u015fartlar\u0131 ta\u015f\u0131yan m\u00fckellefler bak\u0131m\u0131ndan 31\/5\/2025 Cumartesi g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131.<\/p>\n<p><b>Halen m\u00fccbir sebep hali devam eden; Ad\u0131yaman, Hatay, Kahramanmara\u015f ve Malatya illeri ile Gaziantep \u0130linin \u0130slahiye ve Nurda\u011f\u0131 il\u00e7elerindeki m\u00fckellefler i\u00e7in 31\/5\/2025 Cumartesi g\u00fcn\u00fc sona erecek olan m\u00fccbir sebep halinin 30\/11\/2025 Pazar g\u00fcn\u00fc sonuna\u00a0<\/b><b>uzat\u0131lmas\u0131 uygun bulunmu\u015ftur.<\/b><\/p>\n<p>Buna g\u00f6re, m\u00fccbir sebep s\u00fcresince;<\/p>\n<ul>\n<li>Gelir stopaj vergisi beyannameleri, sosyal g\u00fcvenlik mevzuat\u0131 gere\u011fince sigortal\u0131lar\u0131n m\u00fccbir sebep d\u00f6nemine ili\u015fkin prime esas kazan\u00e7 ve hizmet bilgilerinin Muhtasar ve Prim Hizmet Beyannamesi ile bildirilmesinin zorunlu olmas\u0131 durumunda, bu beyannamelerin vergi kesintilerine (gelir stopaj vergisi) ili\u015fkin k\u0131sm\u0131, damga vergisi (beyannameli damga vergisi m\u00fckellefi) beyannameleri ile ayl\u0131k ve \u00fc\u00e7 ayl\u0131k olarak verilen di\u011fer beyanname ve bildirimlerin\u00a0<b>(Tablo-1),<\/b><\/li>\n<\/ul>\n<ul>\n<li>KDV beyannameleri (\u00fc\u00e7 ayl\u0131k olarak verilenler dahil) ile Ba-Bs Bildirimlerinin\u00a0<b>(Tablo-2),<\/b><\/li>\n<\/ul>\n<ul>\n<li>Y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerinin\u00a0<b>(Tablo-3),<\/b><\/li>\n<\/ul>\n<p>verilme ve \u00f6deme s\u00fcreleri a\u015fa\u011f\u0131da yer alan Tablolarda belirtilen s\u00fcrelerin sonuna kadar,<\/p>\n<ul>\n<li>M\u00fccbir sebep hali 31\/5\/2025 tarihinden itibaren 30\/11\/2025 tarihine kadar uzat\u0131lan m\u00fckelleflerden elektronik defter uygulamas\u0131na dahil olanlar taraf\u0131ndan 30\/11\/2025 g\u00fcn\u00fc sonuna kadar ve 10\/12\/2025 ve 15\/12\/2025 (14\/12\/2025 tarihinin resmi tatile rastlamas\u0131 nedeniyle) g\u00fcn\u00fc sonuna kadar, olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e-Defterlerin olu\u015fturulma ve imzalanma s\u00fcresi ile ayn\u0131 s\u00fcrelerde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken elektronik defter ve berat dosyalar\u0131n\u0131n y\u00fcklenme s\u00fcresinin 31\/12\/2025 g\u00fcn\u00fc sonuna kadar,<\/li>\n<\/ul>\n<ul>\n<li>Yukar\u0131da belirtilen beyannameler ve bildirimler d\u0131\u015f\u0131nda kalan beyanname ve bildirimlerin verilmesi ile bu beyannamelere ve bildirimlere istinaden tahakkuk eden vergilerin \u00f6deme s\u00fcresinin\u00a0<b>31\/12\/2025<\/b>\u00a0tarihine kadar (bu tarih dahil),<\/li>\n<\/ul>\n<ul>\n<li>6\/2\/2023 tarihinden itibaren ilan edilen m\u00fccbir sebep nedeniyle \u00f6deme s\u00fcreleri uzat\u0131lan motorlu ta\u015f\u0131tlar vergisi (MTV) ile 2025 y\u0131l\u0131na ili\u015fkin MTV ikinci taksitinin \u00f6deme s\u00fcresi\u00a0<b>31\/12\/2025<\/b>\u00a0g\u00fcn\u00fc sonuna kadar<\/li>\n<\/ul>\n<p>uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Di\u011fer taraftan;<\/p>\n<ul>\n<li>M\u00fccbir sebep hali uzat\u0131lan m\u00fckelleflerden, 2023, 2024 ve 2025 y\u0131llar\u0131nda verilmesi gereken ge\u00e7ici vergi beyannameleri al\u0131nmayacakt\u0131r.<\/li>\n<\/ul>\n<ul>\n<li><strong><a href=\"https:\/\/www.alomaliye.com\/2002\/06\/12\/ozel-tuketim-vergisi-kanunu-otv-4760-sayili-kanun\/\">4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa<\/a><\/strong>\u00a0g\u00f6re verilmesi gereken beyannameler ile bu beyannamelere istinaden tahakkuk edecek \u00f6zel t\u00fcketim vergisi ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2000\/01\/02\/harclar-kanunu-492-sayili-kanun\/\">492 say\u0131l\u0131 Har\u00e7lar Kanunu<\/a><\/strong>\u00a0gere\u011fince i\u015flem yap\u0131lmadan \u00f6denmesi gereken har\u00e7lar m\u00fccbir sebep kapsam\u0131nda de\u011ferlendirilmeyecektir.<\/li>\n<\/ul>\n<p>Ayr\u0131ca bu yerlerde bulunan vergi m\u00fckelleflerinin \u00f6deme s\u00fcreleri belirlenen vergi bor\u00e7lar\u0131, belirlenen \u00f6deme s\u00fcrelerini takip eden ay sonuna kadar, di\u011fer amme bor\u00e7lar\u0131 2\/2\/2026 Pazartesi g\u00fcn\u00fc sonuna kadar, m\u00fckelleflerin ba\u015fvuru yapmalar\u0131 ve gerekli \u015fartlar\u0131 ta\u015f\u0131malar\u0131 kayd\u0131yla faiz al\u0131nmaks\u0131z\u0131n 24 aya kadar taksitlendirilebilecektir.<\/p>\n<p>Di\u011fer taraftan,\u00a0<a href=\"https:\/\/www.alomaliye.com\/2023\/03\/12\/7440-sayili-yapilandirma-kanunu\/\"><b>7440 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun<\/b><\/a>\u00a09 uncu maddesinin ondokuzuncu f\u0131kras\u0131 gere\u011fince; m\u00fccbir sebep hali uzayan m\u00fckelleflerden\u00a0<b>Ad\u0131yaman, Hatay, Kahramanmara\u015f, Malatya illeri ile Gaziantep ilinin \u0130slahiye ve Nurda\u011f\u0131<\/b>\u00a0il\u00e7elerindeki dairelere (alacakl\u0131 idarelere) \u00a0bor\u00e7lu olanlar\u0131n; 7440 say\u0131l\u0131 Kanun kapsam\u0131nda ba\u015fvurular\u0131n\u0131\u00a0<b>2\/3\/2026<\/b>\u00a0(\u00a0<b>28\/2\/2026<\/b>\u00a0tarihinin tatile rastlamas\u0131 nedeniyle) tarihine kadar yapmalar\u0131 ve ilk taksitlerini (pe\u015fin \u00f6deme dahil)\u00a0<b>31\/3\/2026\u00a0<\/b>tarihi<b>\u00a0sonuna kadar,\u00a0<\/b>di\u011fer taksitlerini de bu taksiti takip eden ayl\u0131k d\u00f6nemler halinde \u00f6demeleri gerekmektedir.<\/p>\n<p>\u00d6te yandan, m\u00fccbir sebep halinin sona ermesini m\u00fcteakip, depremden vergi \u00f6devlerini yerine getiremeyecek \u015fekilde etkilendi\u011fini ve m\u00fccbir sebep halinin devam etti\u011fini belirterek ba\u011fl\u0131 bulunduklar\u0131 vergi dairelerine bireysel talepte bulunan m\u00fckelleflerin durumlar\u0131 da Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca ayr\u0131ca de\u011ferlendirilecektir.<\/p>\n<p>Ayr\u0131nt\u0131l\u0131 bilgilere ba\u011fl\u0131 olunan vergi dairesinden ula\u015f\u0131labilir.<\/p>\n<p><b>Tablo-1<\/b><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"151\">\n<p align=\"center\"><b>AYLIK VERG\u0130LEND\u0130RME D\u00d6NEMLER\u0130<\/b><\/p>\n<\/td>\n<td width=\"138\">\n<p align=\"center\"><b>3 AYLIK VERG\u0130LEND\u0130RME D\u00d6NEMLER\u0130<\/b><\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\"><b>BEYANNAMEN\u0130N VER\u0130LECE\u011e\u0130 SON G\u00dcN<\/b><\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\"><b>\u00d6DEMEN\u0130N YAPILACA\u011eI SON G\u00dcN<\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"151\">\n<p align=\"center\"><b>TEC\u0130L BA\u015eVURUSUNUN SON G\u00dcN\u00dc<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ocak 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Ocak-\u015eubat-Mart 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">2 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"151\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">\u015eubat 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Mart 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Nisan 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Nisan-May\u0131s-Haziran 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">May\u0131s 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Haziran 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Temmuz 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Temmuz-A\u011fustos-Eyl\u00fcl 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"151\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">A\u011fustos 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Eyl\u00fcl 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ekim 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Ekim-Kas\u0131m-Aral\u0131k 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Kas\u0131m 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Aral\u0131k 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ocak 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Ocak-\u015eubat-Mart 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"151\">\n<p align=\"center\">1 Haziran 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">\u015eubat 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Mart 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Nisan 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Nisan-May\u0131s-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Haziran 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">May\u0131s 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Haziran 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Temmuz 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Temmuz-A\u011fustos-Eyl\u00fcl 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<td rowspan=\"4\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">1 Haziran 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"151\">\n<p align=\"center\">30 Haziran 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">A\u011fustos 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Eyl\u00fcl 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ekim 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Ekim-Kas\u0131m-Aral\u0131k 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Kas\u0131m 2024<\/td>\n<td nowrap=\"nowrap\" width=\"127\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Aral\u0131k 2024<\/td>\n<td nowrap=\"nowrap\" width=\"127\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ocak 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Ocak-\u015eubat-Mart 2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">30 Haziran 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"151\">\n<p align=\"center\">31 Temmuz 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">\u015eubat 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Mart 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Nisan 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Nisan-May\u0131s-Haziran<\/p>\n<p align=\"center\">2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">May\u0131s 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Haziran 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Temmuz 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Temmuz-A\u011fustos-Eyl\u00fcl 2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<td rowspan=\"4\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">31 Temmuz 2026<\/p>\n<\/td>\n<td rowspan=\"4\" width=\"151\">\n<p align=\"center\">31 A\u011fustos 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">A\u011fustos 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Eyl\u00fcl 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ekim 2025<\/td>\n<td nowrap=\"nowrap\" width=\"138\">\u00a0<\/td>\n<td nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Tablo-2 (KDV Beyannameleri ile Ba-Bs bildirimlerine ili\u015fkin)<\/b><b><\/b><\/p>\n<div>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"141\">\n<p align=\"center\"><b>AYLIK VERG\u0130LEND\u0130RME D\u00d6NEMLER\u0130<\/b><\/p>\n<\/td>\n<td width=\"143\">\n<p align=\"center\"><b>3 AYLIK VERG\u0130LEND\u0130RME D\u00d6NEMLER\u0130<\/b><\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\"><b>BEYANNAMEN\u0130N VER\u0130LECE\u011e\u0130 SON G\u00dcN<\/b><\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\"><b>\u00d6DEMEN\u0130N YAPILACA\u011eI SON G\u00dcN<\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"132\">\n<p align=\"center\"><b>TEC\u0130L BA\u015eVURUSUNUN SON G\u00dcN\u00dc<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ocak 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Ocak-\u015eubat-Mart 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"132\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">\u015eubat 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Mart 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Nisan 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Nisan-May\u0131s-Haziran 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">May\u0131s 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Haziran 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Temmuz 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Temmuz-A\u011fustos-Eyl\u00fcl 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"132\">\n<p align=\"center\">2 Mart 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">A\u011fustos 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Eyl\u00fcl 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ekim 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Ekim-Kas\u0131m-Aral\u0131k 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Kas\u0131m 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Aral\u0131k 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ocak 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Ocak-\u015eubat-Mart 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">2 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"132\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">\u015eubat 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Mart 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Nisan 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Nisan-May\u0131s-Haziran 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">May\u0131s 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Haziran 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Temmuz 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Temmuz-A\u011fustos-Eyl\u00fcl 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"132\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">A\u011fustos 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Eyl\u00fcl 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ekim 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Ekim-Kas\u0131m-Aral\u0131k 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Kas\u0131m 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Aral\u0131k 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ocak 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Ocak-\u015eubat-Mart 2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"132\">\n<p align=\"center\">1 Haziran 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">\u015eubat 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Mart 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Nisan 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Nisan-May\u0131s-Haziran<\/p>\n<p align=\"center\">2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">May\u0131s 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Haziran 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Temmuz 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Temmuz-A\u011fustos-Eyl\u00fcl 2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<td rowspan=\"4\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">1 Haziran 2026<\/p>\n<\/td>\n<td rowspan=\"4\" width=\"132\">\n<p align=\"center\">30 Haziran 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">A\u011fustos 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Eyl\u00fcl 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ekim 2025<\/td>\n<td nowrap=\"nowrap\" width=\"143\">\u00a0<\/td>\n<td nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral\u0131k 2025<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><b>Tablo-3 (Y\u0131ll\u0131k Gelir ve Kurumlar Vergisi Beyannamelerine ili\u015fkin)<\/b><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"171\">\n<p align=\"center\"><b>YILLIK VERG\u0130LEND\u0130RME D\u00d6NEMLER\u0130<\/b><\/p>\n<\/td>\n<td width=\"158\">\n<p align=\"center\"><b>BEYANNAMEN\u0130N VER\u0130LECE\u011e\u0130 SON G\u00dcN<\/b><\/p>\n<\/td>\n<td width=\"146\">\n<p align=\"center\"><b>\u00d6DEMEN\u0130N YAPILACA\u011eI SON G\u00dcN<\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"146\">\n<p align=\"center\"><b>TEC\u0130L BA\u015eVURUSUNUN SON G\u00dcN\u00dc<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2022 Y\u0131l\u0131 Gelir Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<td rowspan=\"2\" nowrap=\"nowrap\" width=\"146\">\n<p align=\"center\">2 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"146\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2022 Y\u0131l\u0131 Kurumlar Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2023 Y\u0131l\u0131 Gelir Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<td rowspan=\"2\" nowrap=\"nowrap\" width=\"146\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"146\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2023 Y\u0131l\u0131 Kurumlar Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2024 Y\u0131l\u0131 Gelir Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"146\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<td rowspan=\"2\" valign=\"top\" width=\"146\">\n<p align=\"center\">1 Haziran 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2024 Y\u0131l\u0131 Kurumlar Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 \u015eubat 2026<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><br \/>\nKaynak:<\/strong>\u00a0G\u0130B<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>6\/2\/2023 tarihinde Kahramanmara\u015f \u0130linde meydana gelen depremler nedeniyle Ad\u0131yaman, Hatay, Kahramanmara\u015f, Malatya illeri ile Gaziantep ilinin \u0130slahiye&#8230;\u00a0 &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-19056","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19056","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=19056"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19056\/revisions"}],"predecessor-version":[{"id":19057,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19056\/revisions\/19057"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}