{"id":5185,"date":"2013-03-30T11:59:53","date_gmt":"2013-03-30T11:59:53","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=5185"},"modified":"2013-03-30T11:59:53","modified_gmt":"2013-03-30T11:59:53","slug":"vergi-usul-kanunu-sirkuleri-62-ba-ve-bs-bildirim-formlari-ile-kesin-mizan-bildirimlerinin-suresinin-uzatimi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2013\/03\/vergi-usul-kanunu-sirkuleri-62-ba-ve-bs-bildirim-formlari-ile-kesin-mizan-bildirimlerinin-suresinin-uzatimi\/","title":{"rendered":"Vergi Usul Kanunu Sirk\u00fcleri\/ 62 (Ba ve Bs Bildirim Formlar\u0131 ile Kesin Mizan Bildirimlerinin S\u00fcresinin Uzat\u0131m\u0131)"},"content":{"rendered":"

\"gib\"<\/a>2013\/\u015eubat d\u00f6nemine ili\u015fkin Ba ve Bs bildirim formlar\u0131 ile gelir vergisi m\u00fckellefleri taraf\u0131ndan 1 Mart -31 Mart tarihleri aras\u0131nda verilmesi gereken 2012 y\u0131l\u0131 Kesin Mizan Bildirimi s\u00fcresinin uzat\u0131lmas\u0131na dair a\u00e7\u0131klama.<\/p>\n

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30 Mart 2013<\/span><\/p>\n

\u00a0<\/span><\/p>\n

T.C.<\/span><\/strong><\/p>\n

MAL\u0130YE BAKANLI\u011eI<\/span><\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/span><\/strong><\/p>\n

\u00a0<\/span><\/p>\n

VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130 \/ 62<\/span><\/strong><\/p>\n

\u00a0<\/span><\/p>\n

Konusu :<\/span><\/strong>\u00a031.03.2013 tarihine kadar verilmesi gereken 2013\/\u015eubat d\u00f6nemine ili\u015fkin Ba ve Bs bildirim formlar\u0131 ile gelir vergisi m\u00fckellefleri taraf\u0131ndan 1 Mart -31 Mart tarihleri aras\u0131nda verilmesi gereken 2012 y\u0131l\u0131 Kesin Mizan Bildirimi s\u00fcresinin uzat\u0131lmas\u0131na dair a\u00e7\u0131klama.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Tarihi :<\/span><\/strong>\u00a0<\/span>29<\/span>\/ 03 \/ 2013<\/span><\/em><\/strong><\/p>\n

\u00a0<\/span><\/p>\n

Say\u0131s\u0131\u00a0 :\u00a0<\/span><\/strong>VUK – 62 \/ 2013- 07 \/ Form Ba ve Form Bs -17<\/span><\/em><\/p>\n

\u00a0<\/span><\/p>\n

\u0130lgili oldu\u011fu maddeler:<\/span><\/strong>\u00a0213 Say\u0131l\u0131 Vergi Usul Kanunu 148, 149, M\u00fckerrer 28 ve M\u00fckerrer 257’nci maddesi.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

1-\u00a0\u00a0 Giri\u015f:<\/span><\/strong><\/p>\n

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396 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerin 2013\/\u015eubat d\u00f6nemine ili\u015fkin Form Ba (Mal ve Hizmet Al\u0131mlar\u0131na \u0130li\u015fkin Bildirim Formu) ve Form Bs (Mal ve Hizmet Sat\u0131\u015flar\u0131na \u0130li\u015fkin Bildirim Formu) bildirimleri ile 403 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile gelir vergisi m\u00fckellefleri taraf\u0131ndan verilen Kesin Mizan Bildirimlerinin verilme s\u00fcrelerinin uzat\u0131lmas\u0131 bu sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r.<\/span><\/p>\n

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2-\u00a0\u00a0 Bildirim formlar\u0131n\u0131n verilme s\u00fcresinin uzat\u0131lmas\u0131:<\/span><\/strong><\/p>\n

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Yo\u011fun i\u015f y\u00fck\u00fc ile ilgili olarak Bakanl\u0131\u011f\u0131m\u0131za iletilen sorunlar nedeniyle, Vergi Usul Kanununun m\u00fckerrer 28 inci maddesindeki yetkiye dayan\u0131larak; 31.03.2013 tarihine kadar verilmesi gereken 2013\/\u015eubat d\u00f6nemine ili\u015fkin “Form Ba” ve “Form Bs” bildirimlerinin verilme s\u00fcresi\u00a0<\/span>03 Nisan 2013<\/span><\/strong>\u00a0tarihi saat 24:00’e kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

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Ayr\u0131ca, gelir vergisi m\u00fckellefleri taraf\u0131ndan 1 Mart -31 Mart tarihleri aras\u0131nda verilmesi gereken 2012 y\u0131l\u0131 Kesin Mizan Bildiriminin verilme s\u00fcresi\u00a0<\/span>15 Nisan 2013<\/span><\/strong>\u00a0tarihi saat 24:00’e kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

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3-\u00a0\u00a0 Sonu\u00e7:<\/span><\/strong><\/p>\n

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Buna g\u00f6re, 2013\/\u015eubat d\u00f6nemine ili\u015fkin “Form Ba” ve “Form Bs” bildirimlerinin verilme s\u00fcresi\u00a0<\/span>03\/04\/2013<\/span><\/strong>tarihi, 2012 y\u0131l\u0131 Kesin Mizan Bildiriminin verilme s\u00fcresi\u00a0<\/span>15\/04\/2013<\/span><\/strong>\u00a0tarihi saat 24:00’e kadar verilebilecektir.<\/span><\/p>\n

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Duyurulur.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Mehmet K\u0130LC\u0130<\/span><\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Gelir \u0130daresi Ba\u015fkan\u0131<\/span><\/strong><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

2013\/\u015eubat d\u00f6nemine ili\u015fkin Ba ve Bs bildirim formlar\u0131 ile gelir vergisi m\u00fckellefleri taraf\u0131ndan 1 Mart -31 Mart tarihleri aras\u0131nda verilmesi gereken 2012 y\u0131l\u0131 Kesin Mizan Bildirimi s\u00fcresinin uzat\u0131lmas\u0131na dair a\u00e7\u0131klama.  <\/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-5185","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5185","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=5185"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5185\/revisions"}],"predecessor-version":[{"id":5186,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5185\/revisions\/5186"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=5185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=5185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=5185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}