{"id":19982,"date":"2026-11-06T13:38:00","date_gmt":"2026-11-06T13:38:00","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19982"},"modified":"2026-11-06T13:38:00","modified_gmt":"2026-11-06T13:38:00","slug":"5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-74","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2026\/11\/5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-74\/","title":{"rendered":"5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/74"},"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>T.C. HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 552&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/74<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta alomaliye-meta-layout alomaliye-meta-oneline\">\n<div class=\"alomaliye-meta-details\"><span class=\"alomaliye-dates\"><span class=\"alomaliye-date-label\">Yay\u0131n Tarihi:<\/span><time class=\"published\" datetime=\"2026-10-30T18:36:14+03:00\">30 Ekim 2026 <\/time><\/span><\/div>\n<div>\u00a0<\/div>\n<\/div>\n<div class=\"entry-content\">\n<p>T.C.<\/p>\n<p>HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI<\/p>\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/p>\n<p>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/74<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Konusu<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131<\/td>\n<\/tr>\n<tr>\n<td><strong>Tarihi<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>30\/10\/2026<\/td>\n<\/tr>\n<tr>\n<td><strong>Say\u0131s\u0131<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>KVK-74 \/ 2026-4 \/ Yat\u0131r\u0131m \u0130ndirimi \u2013 60<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0130lgili oldu\u011fu maddeler<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>Vergi Usul Kanunu M\u00fckerrer Madde 298<\/p>\n<p>Kurumlar Vergisi Kanunu Madde 32\/A<\/p>\n<p>Gelir Vergisi Kanunu Ge\u00e7ici Madde 69<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0130lgili oldu\u011fu kazan\u00e7 t\u00fcrleri<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>Ticari Kazan\u00e7, Zirai Kazan\u00e7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div>\n<p><strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/vergi-usul-kanunu-vuk-213-sayili-kanun\/\">213 say\u0131l\u0131 Vergi Usul Kanununun<\/a><\/strong> m\u00fckerrer 298 inci maddesinin (B) f\u0131kras\u0131na istinaden 2026 y\u0131l\u0131 \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131 <strong>%19,64 (y\u00fczde ondokuzvirg\u00fclaltm\u0131\u015fd\u00f6rt) <\/strong>olarak tespit edilmi\u015ftir.<\/p>\n<p>Duyurulur.<\/p>\n<p><strong>\u015einasi CANDAN<\/strong><\/p>\n<p>Gelir \u0130daresi Ba\u015fkan\u0131<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T.C. HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 552&#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-19982","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19982","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=19982"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19982\/revisions"}],"predecessor-version":[{"id":19983,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19982\/revisions\/19983"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}