{"id":19341,"date":"2025-12-22T08:52:00","date_gmt":"2025-12-22T08:52:00","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19341"},"modified":"2025-12-22T08:52:00","modified_gmt":"2025-12-22T08:52:00","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-586-vuk-586","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2025\/12\/vergi-usul-kanunu-genel-tebligi-sira-no-586-vuk-586\/","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 586) \u2013 VUK 586"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13032\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Mevzuat\u0131n Ad\u0131: Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 486)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 586) 13 Aral\u0131k 2025 Tarihli Resmi&#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>Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 586) \u2013 VUK 586<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-12-13T00:13:58+03:00\">13 Aral\u0131k 2025 <\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"wpb-content-wrapper\">\n<p><em><strong>Mevzuat\u0131n Ad\u0131:<\/strong>\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 486)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 586)<\/em><\/p>\n<p>13 Aral\u0131k 2025 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 33106<\/p>\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\"><strong>\u00d6ZET:<\/strong><\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-round vc_color-success vc_do_message\">\n<p><strong>D\u00fczenlemenin Amac\u0131 ve Arka Plan\u0131<\/strong><\/p>\n<p>Bu Tebli\u011f de\u011fi\u015fikli\u011fi;<\/p>\n<ul>\n<li><strong>Basit usulde vergilendirilen<\/strong>\u00a0ancak<\/li>\n<li><strong>10380 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131<\/strong>\u00a0ile\u00a0<strong>1 Ocak 2026\u2019dan itibaren ger\u00e7ek usule ge\u00e7en<\/strong>\u00a0esnaf ve k\u00fc\u00e7\u00fck m\u00fckelleflerin<\/li>\n<li><strong>Defter-Beyan Sistemi<\/strong>\u00a0ve elektronik beyan s\u00fcre\u00e7lerinde\u00a0<strong>ge\u00e7i\u015f s\u00fcrecinde ma\u011fduriyet ya\u015famamas\u0131n\u0131<\/strong><\/li>\n<\/ul>\n<p>ama\u00e7lamaktad\u0131r.<\/p>\n<p>\u00d6zellikle:<\/p>\n<ul>\n<li>Muhasebe altyap\u0131s\u0131 olmayan,<\/li>\n<li>\u0130lk kez defter tutmaya ba\u015flayan,<\/li>\n<li>Mali m\u00fc\u015favirle hen\u00fcz s\u00f6zle\u015fme yapmam\u0131\u015f<\/li>\n<\/ul>\n<p>k\u00fc\u00e7\u00fck esnaf i\u00e7in\u00a0<strong>meslek odalar\u0131 \u00fczerinden ge\u00e7ici bir \u201carac\u0131l\u0131k mekanizmas\u0131\u201d<\/strong>\u00a0olu\u015fturulmu\u015ftur.<\/p>\n<p><strong>Kimleri Kaps\u0131yor?<\/strong><\/p>\n<p>\u221a\u00a0<strong>Kapsama Giren M\u00fckellefler<\/strong><\/p>\n<p>A\u015fa\u011f\u0131daki\u00a0<strong>\u00fc\u00e7 \u015fart\u0131n birlikte<\/strong>\u00a0bulunmas\u0131 gerekir:<\/p>\n<ol>\n<li><strong>Kazanc\u0131 basit usulde tespit edilen<\/strong><\/li>\n<li><strong>10380 say\u0131l\u0131 CB Karar\u0131 gere\u011fi<\/strong><\/li>\n<li><strong>01.01.2026\u2019dan itibaren ger\u00e7ek usulde vergilendirilecek olanlar<\/strong><\/li>\n<\/ol>\n<p><strong>(i)<\/strong>\u00a0Ger\u00e7ek usule ge\u00e7mi\u015f ancak bilan\u00e7o esas\u0131na ge\u00e7enler bu madde kapsam\u0131na girmez.<\/p>\n<p>Bu d\u00fczenleme\u00a0<strong>yaln\u0131zca i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutanlar<\/strong>\u00a0i\u00e7indir.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Meslek Odalar\u0131na Tan\u0131nan Yeni Yetki (En Kritik Nokta)<\/strong><\/p>\n<p><strong>Ge\u00e7ici Bir Yetkilendirme Getiriliyor<\/strong><\/p>\n<p>Normalde:<\/p>\n<ul>\n<li>Beyannameler\u00a0<strong>m\u00fckellefin kendisi<\/strong>\u00a0veya<\/li>\n<li><strong>3568 say\u0131l\u0131 Kanuna g\u00f6re yetkili meslek mensubu<\/strong>\u00a0taraf\u0131ndan g\u00f6nderilir.<\/li>\n<\/ul>\n<p><strong>Bu ge\u00e7ici maddeyle<\/strong>:<\/p>\n<ul>\n<li><strong>Meslek odalar\u0131 \/ birlikler<\/strong>,<\/li>\n<li><strong>\u00fcyeleri ad\u0131na<\/strong>,<\/li>\n<li><strong>Defter-Beyan Sistemi i\u015flemlerini yapabilecek.<\/strong><\/li>\n<\/ul>\n<p>Bu,\u00a0<strong>istisnai ve ge\u00e7ici<\/strong>\u00a0bir yetkidir.<\/p>\n<p><strong>Meslek Odalar\u0131 A\u00e7\u0131s\u0131ndan \u015eartlar<\/strong><\/p>\n<p>Meslek odalar\u0131 bu yetkiyi\u00a0<strong>s\u0131n\u0131rs\u0131z ve denetimsiz<\/strong>\u00a0kullanamaz.<\/p>\n<p><strong>Zorunlu \u015eartlar:<\/strong><\/p>\n<ol>\n<li><strong>3568 say\u0131l\u0131 Kanuna g\u00f6re yetkili meslek mensubu<\/strong>:\n<ul>\n<li>Oda b\u00fcnyesinde\u00a0<strong>fiilen \u00e7al\u0131\u015fmal\u0131<\/strong>,<\/li>\n<li>Ya da\u00a0<strong>d\u0131\u015far\u0131dan g\u00f6zetim sa\u011flamal\u0131d\u0131r<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li>Oda\/birlik:\n<ul>\n<li><strong>Kendi ba\u015f\u0131na muhasebeci gibi hareket edemez.<\/strong><\/li>\n<li>Mutlaka\u00a0<strong>meslek mensubu sorumlulu\u011fu<\/strong>\u00a0vard\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>Bu y\u00f6n\u00fcyle d\u00fczenleme,<br \/>\n<strong>\u201coda = muhasebeci\u201d anlay\u0131\u015f\u0131n\u0131 kesinlikle getirmemektedir.<\/strong><\/p>\n<p><strong>\u015eifre ve Yetkilendirme S\u00fcreci<\/strong><\/p>\n<p><strong>\u015eifresi Olmayan Odalar \u0130\u00e7in<\/strong><\/p>\n<ul>\n<li><strong>Ek-2<\/strong>\u00a0formu doldurulacak,<\/li>\n<li>Vergi dairesi\/defterdarl\u0131\u011fa ba\u015fvurulacak,<\/li>\n<li><strong>Kullan\u0131c\u0131 kodu ve \u015fifre<\/strong>\u00a0al\u0131nacak.<\/li>\n<\/ul>\n<p><strong>\u221a\u00a0Daha \u00d6nce Yetkilendirilmi\u015f Odalar<\/strong><\/p>\n<ul>\n<li><strong>Yeni ba\u015fvuru yapmayacak.<\/strong><\/li>\n<li>Mevcut yetkileri ge\u00e7erli.<\/li>\n<\/ul>\n<p><strong>\u00a0S\u00f6zle\u015fme Zorunlulu\u011fu (Hukuki G\u00fcvence)<\/strong><\/p>\n<p>Meslek odas\u0131;<\/p>\n<ul>\n<li>\u00dcyesiyle\u00a0<strong>Ek-3\u2019te yer alan s\u00f6zle\u015fmeyi imzalamak zorunda.<\/strong><\/li>\n<\/ul>\n<p>Bu s\u00f6zle\u015fme:<\/p>\n<ul>\n<li><strong>Arac\u0131l\u0131k yetkisini<\/strong><\/li>\n<li><strong>Sorumluluk s\u0131n\u0131rlar\u0131n\u0131<\/strong><\/li>\n<li><strong>Taraflar\u0131n y\u00fck\u00fcml\u00fcl\u00fcklerini<\/strong><\/li>\n<\/ul>\n<p>belirler.<\/p>\n<p>Bu y\u00f6n\u00fcyle:<\/p>\n<ul>\n<li>Oda \u2192 \u201cidari sorumluluk\u201d<\/li>\n<li>Meslek mensubu \u2192 \u201cmesleki sorumluluk\u201d<\/li>\n<li>M\u00fckellef \u2192 \u201cvergi sorumlulu\u011fu\u201d<\/li>\n<\/ul>\n<p>ayr\u0131m\u0131 korunmu\u015ftur.<\/p>\n<p><strong>\u00a0Bildirim ve Fesihlerde Hangi Usul Ge\u00e7erli?<\/strong><\/p>\n<p>S\u00f6zle\u015fme:<\/p>\n<ul>\n<li>D\u00fczenlenirse,<\/li>\n<li>Sona ererse,<\/li>\n<li>Feshedilirse<\/li>\n<\/ul>\n<p><strong>340 S\u0131ra No.lu VUK Genel Tebli\u011fi (V-2)<\/strong>\u00a0h\u00fck\u00fcmleri uygulanacak.<\/p>\n<p>Yani:<\/p>\n<ul>\n<li>Elektronik bildirim zorunlulu\u011fu,<\/li>\n<li>S\u00fcre ve \u015fekil \u015fartlar\u0131 ge\u00e7erlidir.<\/li>\n<\/ul>\n<p><strong>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n Yetkisi<\/strong><\/p>\n<p>Son f\u0131kra \u00e7ok net:<\/p>\n<p>\u201cBu maddenin uygulanmas\u0131na ili\u015fkin teredd\u00fctleri gidermeye Ba\u015fkanl\u0131k yetkilidir.\u201d<\/p>\n<p>Bu \u015fu anlama gelir:<\/p>\n<ul>\n<li>G\u0130B;\n<ul>\n<li>Kapsam\u0131 daraltabilir,<\/li>\n<li>Teknik uygulamay\u0131 belirleyebilir,<\/li>\n<li>Sistemsel s\u0131n\u0131rlamalar getirebilir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u0130leride\u00a0<strong>\u00f6zelgeler ve duyurular<\/strong>\u00a0ile uygulama netle\u015fecektir.<\/p>\n<p><strong>\u00a0Genel De\u011ferlendirme<\/strong><\/p>\n<p><strong>Olumlu Y\u00f6nler<\/strong><\/p>\n<ul>\n<li>2026 ge\u00e7i\u015finde\u00a0<strong>kaos \u00f6nleniyor<\/strong><\/li>\n<li>K\u00fc\u00e7\u00fck esnaf i\u00e7in\u00a0<strong>kolayla\u015ft\u0131r\u0131c\u0131<\/strong><\/li>\n<li>Defter-Beyan sistemine adaptasyon sa\u011flan\u0131yor<\/li>\n<\/ul>\n<p><strong>Dikkat Edilmesi Gerekenler<\/strong><\/p>\n<ul>\n<li>Bu yetki\u00a0<strong>kal\u0131c\u0131 de\u011fil<\/strong><\/li>\n<li>Meslek mensubu sorumlulu\u011fu ortadan kalkm\u0131yor<\/li>\n<li>Oda \u00fczerinden yap\u0131lan i\u015flemlerde hatan\u0131n bedeli yine\u00a0<strong>m\u00fckellefe<\/strong>\u00a0yans\u0131r<\/li>\n<\/ul>\n<p><strong>\u00d6zetle;<\/strong><\/p>\n<p>Bu Tebli\u011f:<\/p>\n<p><strong>Basit usulden ger\u00e7ek usule ge\u00e7en k\u00fc\u00e7\u00fck esnaf i\u00e7in,<br \/>\nmeslek odalar\u0131 arac\u0131l\u0131\u011f\u0131yla ge\u00e7ici ve kontroll\u00fc bir beyan kolayl\u0131\u011f\u0131 sa\u011flamaktad\u0131r.<\/strong><\/p>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<p><strong>MADDE 1-\u00a0<\/strong>17\/12\/2017\u00a0tarihli ve 30273 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2017\/12\/17\/vuk-486\/\">Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 486)<\/a><\/strong>\u2019ne a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n<p>\u201cGE\u00c7\u0130C\u0130 MADDE 4- (1) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla kazanc\u0131 basit usulde tespit edilen ve\u00a08\/9\/2025\u00a0tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2025\/09\/09\/193-sayili-gelir-vergisi-kanunu-hukumlerine-gore-ticari-kazanci-basit-usulde-tespit-edilen-mukellefler-hakkinda-karar-karar-sayisi-10380\/\">10380 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131<\/a><\/strong>\u00a0gere\u011fince 1\/1\/2026 tarihinden itibaren ger\u00e7ek usulde vergilendirilecek olan m\u00fckelleflerin, bu Tebli\u011f kapsam\u0131nda yap\u0131lmas\u0131 gereken i\u015flemleri, i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tuttuklar\u0131 s\u00fcre zarf\u0131nda, s\u00f6z konusu m\u00fckelleflerin ba\u011fl\u0131 olduklar\u0131 meslek odalar\u0131\/birlikler taraf\u0131ndan da yap\u0131labilecektir.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_4_host\">(2) \u00dcyeleri ad\u0131na i\u015flem yapacak meslek odalar\u0131nda\/birliklerde 3568 say\u0131l\u0131 Kanuna g\u00f6re yetki alm\u0131\u015f yeterli say\u0131da meslek mensubunun \u00e7al\u0131\u015fmas\u0131 ya da bunun m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 durumlarda s\u00f6z konusu i\u015flemlerin odada\/birlikte \u00e7al\u0131\u015fmayan meslek mensuplar\u0131n\u0131n g\u00f6zetiminde yap\u0131lmas\u0131 gerekmektedir.<\/div>\n<p><\/ins><\/div>\n<p>(3) Birinci f\u0131kra kapsam\u0131nda olan \u00fcyeleri i\u00e7in i\u015flem yapmak isteyen ancak \u015fifre bilgisi bulunmayan meslek odalar\u0131\/birlikler, bu Tebli\u011fin ekinde (Ek:2) yer alan \u201c\u0130\u015fletme Hesab\u0131 Esas\u0131na G\u00f6re Defter Tutan M\u00fckelleflerin Beyannamelerinin Elektronik Ortamda G\u00f6nderilmesine Arac\u0131l\u0131k Yetkisi Talep Formu\u201dnu doldurmak suretiyle ba\u011fl\u0131 olduklar\u0131 vergi dairesine\/defterdarl\u0131\u011fa m\u00fcracaat ederek kullan\u0131c\u0131 kodu ve \u015fifre temin edebileceklerdir.\u00a0Bu Tebli\u011f kapsam\u0131nda i\u015flem yapmak \u00fczere daha \u00f6nce kullan\u0131c\u0131 kodu ve \u015fifre temin eden meslek odalar\u0131n\u0131n\/birliklerin yeni bir m\u00fcracaat yapmalar\u0131na gerek bulunmamaktad\u0131r.<\/p>\n<p>(4) \u00dcyeleri ad\u0131na i\u015flem yapacak meslek odalar\u0131n\u0131n\/birliklerin, birinci f\u0131kra kapsam\u0131nda olan \u00fcyeleri ile bu Tebli\u011fin ekinde (Ek:3) yer alan \u201cDefter-Beyan Sistemi Kullan\u0131m\u0131 Arac\u0131l\u0131k ve Sorumluluk S\u00f6zle\u015fmesi (Meslek Odalar\u0131\/Birlikler ile \u0130\u015fletme Hesab\u0131 Esas\u0131na G\u00f6re Vergilendirilen \u00dcyeleri \u0130\u00e7in)\u201dni\u00a0imzalamas\u0131 gerekmektedir.<\/p>\n<p>(5) Bu Tebli\u011fin ekinde (Ek:2 ve Ek:3) yer alan arac\u0131l\u0131k yetkisi talep formu ile s\u00f6zle\u015fmenin de\u011fi\u015fen ko\u015fullara uygun g\u00fcncel\u00a0versiyonu\u00a0Ba\u015fkanl\u0131k taraf\u0131ndan\u00a0<u>www.defterbeyan.gov.tr<\/u>\u00a0adresi \u00fczerinden yay\u0131mlanacakt\u0131r.<\/p>\n<p>(6) Bu Tebli\u011fin ekinde (Ek:3) yer alan s\u00f6zle\u015fmenin d\u00fczenlenmesi, sona ermesi ya da iptal\/fesih edilmesi durumlar\u0131nda Ba\u015fkanl\u0131\u011fa elektronik ortamda yap\u0131lacak bildirimlerde\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2004\/09\/30\/vergi-usul-kanunu-genel-tebligi-sira-no-340-vuk-340\/\">340 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin<\/a><\/strong>\u00a0(V-2) numaral\u0131 b\u00f6l\u00fcm\u00fcnde d\u00fczenlenen usul ve esaslar ge\u00e7erli olacakt\u0131r.<\/p>\n<p>(7) Bu maddenin uygulanmas\u0131na ili\u015fkin teredd\u00fctleri gidermeye Ba\u015fkanl\u0131k yetkilidir.\u201d<\/p>\n<p><strong>MADDE 2-\u00a0<\/strong>Ayn\u0131 Tebli\u011fe ekte yer alan Ek-2 ve Ek-3 eklenmi\u015ftir.<\/p>\n<p><strong>MADDE 3-\u00a0<\/strong>Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 4-\u00a0<\/strong>Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<p><strong><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251213-7-1.pdf\">Ekleri i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mevzuat\u0131n Ad\u0131: Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 486)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 586) 13 Aral\u0131k 2025 Tarihli Resmi&#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-19341","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19341","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=19341"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19341\/revisions"}],"predecessor-version":[{"id":19342,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19341\/revisions\/19342"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}