{"id":1643,"date":"2019-08-18T14:08:23","date_gmt":"2019-08-18T14:08:23","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=1643"},"modified":"2025-01-27T15:29:21","modified_gmt":"2025-01-27T12:29:21","slug":"beyanname-nasil-odenir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/","title":{"rendered":"Beyanname Nedir? Nas\u0131l \u00d6denir?"},"content":{"rendered":"\n<p>Vergi m\u00fckelleflerinin sorumlulu\u011fu vergi \u00f6demekle s\u0131n\u0131rl\u0131 de\u011fildir. Vergi kanunlar\u0131na uygun hareket etmesi gereken m\u00fckelleflerin vergi \u00f6demeden \u00f6nce ve \u00f6dedikten sonra yerine getirmesi gereken baz\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri vard\u0131r. Bu y\u00fck\u00fcml\u00fcl\u00fcklerden biri \u00e7e\u015fitli periyotlarla verilmesi gereken, m\u00fckelleflerin vergi sistemine uyumlu olmas\u0131n\u0131 sa\u011flayan vergi beyannameleridir. Beyanname prosed\u00fcrleri beyanname d\u00fczenlemekle ve vermekle y\u00fck\u00fcml\u00fc m\u00fckellefler i\u00e7in kafa kar\u0131\u015ft\u0131r\u0131c\u0131 olabilir. Bu s\u00fcre\u00e7te do\u011fru ad\u0131mlar\u0131n izlenmemesi \u00e7e\u015fitli cezalar\u0131 ve hak kay\u0131plar\u0131n\u0131 beraberinde getirebilir. Mali ve hukuki sonu\u00e7larla kar\u015f\u0131la\u015fmamak i\u00e7in do\u011fru beyanname haz\u0131rlama ve verme s\u00fcre\u00e7lerini bilmek gerekir.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Beyanname_Nedir\" >Beyanname Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Beyanname_Ne_Ise_Yarar\" >Beyanname Ne \u0130\u015fe Yarar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Hangi_Durumlarda_Beyanname_Verilir\" >Hangi Durumlarda Beyanname Verilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Beyanname_Cesitleri_Nelerdir\" >Beyanname \u00c7e\u015fitleri Nelerdir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Muhtasar_Beyanname\" >Muhtasar Beyanname<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Yillik_Gelir_Beyannamesi\" >Y\u0131ll\u0131k Gelir Beyannamesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#KDV_Beyannamesi\" >KDV Beyannamesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Gecici_Vergi_Beyannamesi\" >Ge\u00e7ici Vergi Beyannamesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Yillik_Kurumlar_Vergisi_Beyannamesi\" >Y\u0131ll\u0131k Kurumlar Vergisi Beyannamesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Basit_Usul_Beyanname\" >Basit Usul Beyanname<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Damga_Vergisi_Beyannamesi\" >Damga Vergisi Beyannamesi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Beyanname_Nasil_Hazirlanir\" >Beyanname Nas\u0131l Haz\u0131rlan\u0131r?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Beyanname_Nasil_Verilir\" >Beyanname Nas\u0131l Verilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Duzeltme_Beyannamesi_Nedir\" >D\u00fczeltme Beyannamesi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#e-Beyanname_Nedir\" >e-Beyanname Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Beyanname_Vermeme_Cezasi_Ne_Kadardir\" >Beyanname Vermeme Cezas\u0131 Ne Kadard\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/beyanname-nasil-odenir\/#Mukellefle_Vergi_Sureclerinizde_Artik_Yalniz_Degilsiniz\" >M\u00fckellef\u2019le Vergi S\u00fcre\u00e7lerinizde Art\u0131k Yaln\u0131z De\u011filsiniz!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Beyanname_Nedir\"><\/span><strong>Beyanname Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Beyan kelimesinin s\u00f6zl\u00fck anlam\u0131 &#8220;bildirme&#8221;dir. Beyanname &#8220;yaz\u0131yla yap\u0131lan bildirim&#8221; anlam\u0131na gelir ve resm\u00ee kurulu\u015flara herhangi bir durumu bildirmek i\u00e7in kullan\u0131l\u0131r. Ger\u00e7ek ve t\u00fczel ki\u015filer gelirlerini, giderlerini, vergi veya di\u011fer hukuki sorumluluklar\u0131n\u0131 bildirmek i\u00e7in devlete yaz\u0131l\u0131 belge sunar. Yani beyannameler devlet taraf\u0131ndan de\u011fil, hukuki ki\u015filikler taraf\u0131ndan verilir.<\/p>\n\n\n\n<p>Vergi m\u00fckelleflerinin s\u0131k\u00e7a kar\u015f\u0131la\u015ft\u0131\u011f\u0131 beyanname kavram\u0131 farkl\u0131 alt ba\u015fl\u0131klara ayr\u0131l\u0131r. Beyanname t\u00fcrleri verginin t\u00fcr\u00fcne veya \u00f6deme s\u0131kl\u0131\u011f\u0131na g\u00f6re de\u011fi\u015fiklik g\u00f6sterir. Beyanname vermek vergi \u00f6demek kadar b\u00fcy\u00fck bir sorumluluktur. M\u00fckelleflerin beyanname vermemesi, eksik veya ge\u00e7 beyanname vermesi gibi durumlar \u00e7e\u015fitli yapt\u0131r\u0131mlara tabi tutuldu\u011fu i\u00e7in hangi beyanname t\u00fcr\u00fcn\u00fcn ne kadarl\u0131k zaman diliminin i\u00e7inde d\u00fczenlemesi ve verilmesi gerekti\u011fine dikkat edilmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Beyanname_Ne_Ise_Yarar\"><\/span>Beyanname Ne \u0130\u015fe Yarar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Beyanname ger\u00e7ek ve t\u00fczel ki\u015filerin resm\u00ee durumlar\u0131n\u0131 devlete yaz\u0131l\u0131 \u015fekilde bildirmesini sa\u011flar. Bu sayede devlet, ger\u00e7ek veya t\u00fczel ki\u015filiklerin \u00e7e\u015fitli durumlar\u0131ndan haberdar olur ve bu ki\u015filerin haklar\u0131n\u0131, y\u00fck\u00fcml\u00fcl\u00fcklerini belirler. Vergi hukuku alan\u0131ndaki beyannameler m\u00fckelleflerin gelir gider durumlar\u0131n\u0131n resm\u00ee belgelerle devlete sunulmas\u0131n\u0131, \u00f6demesi gereken verginin hesaplanmas\u0131n\u0131 ve kesinle\u015fmesini sa\u011flar. Bir i\u015fletme beyanname vererek hem mali durumunu a\u00e7\u0131klam\u0131\u015f hem yasal y\u00fck\u00fcml\u00fcl\u00fck olan beyanname verme sorumlulu\u011funu yerine getirmi\u015f olur.<\/p>\n\n\n\n<p>T\u00fcrkiye Cumhuriyeti vergi sistemi beyana dayal\u0131 oldu\u011fu i\u00e7in vergiye esas kazan\u00e7lar\u0131n baz\u0131 d\u00f6nemlerde resm\u00ee beyannameler \u015feklinde devletin bilgisine sunulmas\u0131 gerekir. Devlet beyanlar\u0131n do\u011frulu\u011funu kontrol etmek i\u00e7in kimi zaman sorgulamalar ve denetlemeler yaparak vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun \u00f6n\u00fcne ge\u00e7er. Ayr\u0131ca beyannameler bir nevi hukuki kan\u0131t niteli\u011fi olu\u015fturur ve olas\u0131 bir uyu\u015fmazl\u0131kta delil niteli\u011fi ta\u015f\u0131r.&nbsp;<\/p>\n\n\n\n<p>Beyana dayal\u0131 vergi sisteminde d\u00f6nem i\u00e7indeki gelir gider kay\u0131tlar\u0131n\u0131n bulundu\u011fu belgeler resm\u00ee dairelere teslim edilir ve ki\u015filerin ne kadar vergi \u00f6deyece\u011fi bu beyannamelerle belirlenir. Beyannamelerde belirtilen miktarlar, vergi sisteminin \u015feffafl\u0131\u011f\u0131n\u0131 ve verginin \u015fahsili\u011fini sa\u011flamaya yard\u0131mc\u0131 olur. Vergi \u00f6demekle m\u00fckellef olan her hukuki ki\u015filik beyan etti\u011fi miktarlar \u00fczerinden vergilendirilir. Bu sayede gelire ve ekonomik g\u00fcce g\u00f6re vergi al\u0131narak vergi adaleti sa\u011flan\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_Durumlarda_Beyanname_Verilir\"><\/span>Hangi Durumlarda Beyanname Verilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Beyanname kavram\u0131 akla ilk olarak vergi hukukunu getirse de ger\u00e7ek ve t\u00fczel ki\u015filer \u00e7ok \u00e7e\u015fitli durumlarda beyanname vermekle y\u00fck\u00fcml\u00fc tutulmu\u015ftur. Hangi durumlarda hangi beyannamelerin verilmesi gerekti\u011finin bilinmesi hem bireylerin hem kurumlar\u0131n haklar\u0131n\u0131 korumas\u0131n\u0131 ve sorumluluklar\u0131n\u0131 yerine getirmesini sa\u011flar.<\/p>\n\n\n\n<p>Beyanname verilmesi gereken durumlardan baz\u0131lar\u0131 \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vergi Hukukundan Do\u011fan Sorumluluklar:<\/strong> \u00dclkemizdeki vergi sistemi beyana dayal\u0131 oldu\u011fu i\u00e7in vergi m\u00fckellefi olan ger\u00e7ek ve t\u00fczel ki\u015filerin d\u00fczenli aral\u0131klarla vergi beyan\u0131 vermeleri gerekir. Vergi beyanlar\u0131n\u0131n verginin t\u00fcr\u00fcne ve kayna\u011f\u0131na g\u00f6re de\u011fi\u015fiklik g\u00f6steren \u00e7e\u015fitleri vard\u0131r. Baz\u0131 vergi beyannameleri y\u0131l i\u00e7indeki belirli periyotlara g\u00f6re verilirken baz\u0131lar\u0131 kazanc\u0131n olu\u015ftu\u011fu andan itibaren yani kazanca y\u00f6nelik verilir.\u00a0<\/li>\n\n\n\n<li><strong>Ticaret Hukukundan Do\u011fan Sorumluluklar:<\/strong> Baz\u0131 ticari ili\u015fkiler kapsam\u0131nda devlete verilmesi gereken, ticari faaliyetleri kay\u0131t alt\u0131na alan ve bu kapsamda olu\u015fan hukuki y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmesini sa\u011flayan beyannameler vard\u0131r. Ticaret hukukundan do\u011fan beyanname sorumluluklar\u0131n\u0131n aras\u0131nda g\u00fcmr\u00fck i\u015flemlerinden veya ticari i\u015fletmelerin faaliyetlerinden do\u011fan y\u00fck\u00fcml\u00fcl\u00fckler vard\u0131r.\u00a0<\/li>\n\n\n\n<li><strong>Gayrimenkul Beyanlar\u0131:<\/strong> Emlak ve tapu beyannameleri gibi belgeler ta\u015f\u0131nmazlar\u0131n m\u00fclkiyetinin resmiyete d\u00f6k\u00fclmesinde, gayrimenkul\u00fcn de\u011ferinin ve bu gayrimenkullerle ilgili mali y\u00fck\u00fcml\u00fcl\u00fcklerin belirlenmesinde rol oynar.<\/li>\n\n\n\n<li><strong>Maddi Durum Hakk\u0131ndaki Beyannameler:<\/strong> \u0130cra-iflas hukukundan do\u011fan icra takibine m\u00fcteakip mal beyan\u0131nda bulunma zorunlulu\u011fu, miras\u00e7\u0131lar\u0131n aras\u0131ndaki miras b\u00f6l\u00fc\u015f\u00fcm\u00fcn\u00fc d\u00fczenlemek i\u00e7in yap\u0131lan miras beyanlar\u0131 bu ba\u015fl\u0131\u011f\u0131n alt\u0131nda yer al\u0131r.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Beyanname_Cesitleri_Nelerdir\"><\/span>Beyanname \u00c7e\u015fitleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Beyannameler farkl\u0131 faaliyet alanlar\u0131na ve durumlara y\u00f6nelik \u00e7e\u015fitli konular\u0131 i\u00e7erir. \u00d6rne\u011fin mal beyannamesinin konusu ki\u015finin sahip oldu\u011fu ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallarken gelir beyannamesi ki\u015finin y\u0131ll\u0131k gelirini, maa\u015f\u0131n\u0131 ve di\u011fer gelir kaynaklar\u0131n\u0131 konu al\u0131r. Vergi hukukundan do\u011fan vergi \u00e7e\u015fitleri birden fazlad\u0131r. Vergi hukuku beyannamelerinin \u00e7e\u015fitleri de verginin ba\u011fl\u0131 oldu\u011fu vergi kanununa g\u00f6re de\u011fi\u015fiklik g\u00f6sterir. Beyannamenin i\u00e7eri\u011fi, ne zaman verilmesi gerekti\u011fi gibi fakt\u00f6rler verginin t\u00fcr\u00fcne g\u00f6re farkl\u0131la\u015f\u0131r. Vergi hukukundan do\u011fan beyanname \u00e7e\u015fitleri kanunda baz\u0131 ba\u015fl\u0131klar alt\u0131nda toplanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Vergi beyannamesinin \u00e7e\u015fitleri \u015fu \u015fekilde s\u0131ralanabilir:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Muhtasar Beyanname,<\/li>\n\n\n\n<li>Y\u0131ll\u0131k Gelir Beyannamesi,<\/li>\n\n\n\n<li>KDV Beyannamesi,<\/li>\n\n\n\n<li>Ge\u00e7ici Vergi Beyannamesi,<\/li>\n\n\n\n<li>Y\u0131ll\u0131k Kurumlar Vergisi Beyannamesi,<\/li>\n\n\n\n<li>Basit Usul Beyanname,<\/li>\n\n\n\n<li>Damga Vergisi Beyannamesi.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muhtasar_Beyanname\"><\/span>Muhtasar Beyanname<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Muhtasar beyanname Gelir Vergisi Kanunu&#8217;nun 84. maddesinde a\u00e7\u0131klanan, gelir vergisine tabi ki\u015filerin vermesi gereken beyannamedir. Bu beyanname, i\u015fverenler ve vergi tevkifat\u0131 yapan di\u011fer ki\u015filer yani vergi sorumlular\u0131 taraf\u0131ndan kesilen vergilerin matrah\u0131yla birlikte toplu olarak vergi dairesine bildirilmesine y\u00f6nelik bir beyanname t\u00fcr\u00fcd\u00fcr.<\/p>\n\n\n\n<p>Muhtasar beyannamede vergi m\u00fckellefi olarak \u015fah\u0131s \u015firketleri, anonim ve limited \u015firketler yer alabilir. Dernekler, vak\u0131flar ve kooperatifler de bu beyannamenin sorumlular\u0131 aras\u0131nda say\u0131l\u0131r. Muhtasar beyanname kapsam\u0131nda vergi vermesi gereken ki\u015filer as\u0131l bor\u00e7lular de\u011fil, vergi m\u00fckellefleridir. Yani vergi m\u00fckellefleri vergi bor\u00e7lusu ki\u015filerin ba\u011fl\u0131 oldu\u011fu kurumlard\u0131r. Ayr\u0131ca muhtasar beyannameye tabi vergiler stopaj \u015feklinde \u00f6denen vergilerdir, yani gelirler ki\u015fiye ula\u015fmadan kayna\u011f\u0131nda kesilir.&nbsp;<\/p>\n\n\n\n<p>Muhtasar beyannameler ba\u011fl\u0131 olunan vergi dairesine ayl\u0131k veya \u00fc\u00e7 ayl\u0131k d\u00f6nemlerde verilebilir. As\u0131l muhtasar beyanname verme d\u00f6nemi her ay\u0131n 26. g\u00fcn\u00fcd\u00fcr. \u00dc\u00e7 ayl\u0131k d\u00f6nemde muhtasar beyanname verebilmeninse baz\u0131 \u015fartlar\u0131 vard\u0131r. Bu \u015fartlar \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c7al\u0131\u015ft\u0131r\u0131lan hizmet erbab\u0131 say\u0131s\u0131n\u0131n 10 veya daha az olmas\u0131,<\/li>\n\n\n\n<li>Yap\u0131lan tevkifatlar\u0131n aras\u0131nda zirai \u00fcr\u00fcn bedellerinden yap\u0131lm\u0131\u015f tevkifat\u0131n olmamas\u0131,<\/li>\n\n\n\n<li>\u00dc\u00e7 ayl\u0131k periyotlarla \u00f6deme yap\u0131laca\u011f\u0131n\u0131n ba\u011fl\u0131 olunan vergi dairesine \u00f6nceden tebli\u011f edilmesi.<\/li>\n<\/ul>\n\n\n\n<p>Bu \u015fartlar\u0131 kar\u015f\u0131layan t\u00fczel ki\u015filer her ay\u0131n 26. g\u00fcn\u00fc yerine ocak, nisan, temmuz ve ekim aylar\u0131n\u0131n 26. g\u00fcn\u00fc muhtasar beyanname tebli\u011finde bulunabilir. Dan\u0131\u015ftay karar\u0131yla sabit olmak \u00fczere vergi d\u00f6nemlerinin i\u00e7inde hi\u00e7 tekvifat yap\u0131lmad\u0131ysa yani vergiye tabi bir kazan\u00e7 olu\u015fmad\u0131ysa muhtasar beyannamenin verilmesi gerekmez.&nbsp;<\/p>\n\n\n\n<p>Muhtasar beyannamenin i\u00e7eri\u011finde \u015fu kalemler bulunmal\u0131d\u0131r:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tevkifat yapan\u0131n ba\u011fl\u0131 oldu\u011fu vergi dairesi,<\/li>\n\n\n\n<li>Verilecek verginin d\u00f6nem bilgisi,<\/li>\n\n\n\n<li>Vergi sorumlusunun T\u00fcrkiye Cumhuriyeti kimlik numaras\u0131,<\/li>\n\n\n\n<li>Vergi sorumlusunun T\u00fcrkiye Cumhuriyeti vergi kimlik numaras\u0131,<\/li>\n\n\n\n<li>Ad\/soyad\u0131 veya \u00fcnvan,<\/li>\n\n\n\n<li>Ticaret sicil numaras\u0131,<\/li>\n\n\n\n<li>\u0130rtibat numaras\u0131 ve adres,<\/li>\n\n\n\n<li>Bundan sonraki ayda beyan var\/yok bildirimi.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yillik_Gelir_Beyannamesi\"><\/span>Y\u0131ll\u0131k Gelir Beyannamesi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;nun 84. maddesinde gelir vergisi beyannamelerinin t\u00fcrleri a\u00e7\u0131klanm\u0131\u015ft\u0131r. Y\u0131ll\u0131k gelir vergisi beyannamesi de bu beyannamelerden biridir. Y\u0131ll\u0131k beyanname, muhtelif kaynaklardan bir y\u0131l i\u00e7inde elde edilen kazan\u00e7lar\u0131 ve iratlar\u0131 kapsar. Gelir Vergisi Kanunu&#8217;nun 2. maddesine g\u00f6re muhtelif kaynaklardan edinilen kazan\u00e7lar ve iratlar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ticari kazan\u00e7lar,<\/li>\n\n\n\n<li>Zirai kazan\u00e7lar,<\/li>\n\n\n\n<li>\u00dccretler,<\/li>\n\n\n\n<li>Serbest meslek kazan\u00e7lar\u0131,<\/li>\n\n\n\n<li>Gayrimenkul sermaye iratlar\u0131,<\/li>\n\n\n\n<li>Menkul sermaye iratlar\u0131,<\/li>\n\n\n\n<li>Di\u011fer kazan\u00e7 ve iratlar.<\/li>\n<\/ul>\n\n\n\n<p>Baz\u0131 istisnalar\u0131n d\u0131\u015f\u0131ndaki t\u00fcm bu kaynaklardan gelen kazan\u00e7lar ve iratlar y\u0131ll\u0131k olarak toplan\u0131p ba\u011fl\u0131 olunan vergi dairesine bildirilir. Gelirin y\u0131l\u0131n belirli bir d\u00f6neminde ortaya \u00e7\u0131k\u0131p sonradan kesilmesi, beyannamenin y\u0131ll\u0131k olmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7mez ve gelirin y\u0131ll\u0131k olarak beyan edilmeyece\u011fi anlam\u0131na gelmez. 2024 y\u0131l\u0131ndaki vergiye tabi y\u0131ll\u0131k kazan\u00e7lar ve iratlar 2025 y\u0131l\u0131n\u0131n 1 Mart-1 Nisan tarihleri aras\u0131nda beyan edilmelidir.<\/p>\n\n\n\n<p>Gelir vergisi oranlar\u0131 %15 ile %40 aras\u0131nda de\u011fi\u015fir. Gelir vergisi, gelirin artmas\u0131yla vergi oran\u0131n\u0131n da artt\u0131\u011f\u0131 bir vergi t\u00fcr\u00fc oldu\u011fundan vergiye esas gelirlerin do\u011fru hesaplanmas\u0131 gerekir. Toplam miktar\u0131n az ya da fazla \u00e7\u0131kmas\u0131 d\u00e2hil olunacak vergi diliminin yanl\u0131\u015f hesaplanmas\u0131na neden olur. Bu uygulama sayesinde vergide adaletin sa\u011flanmas\u0131 hedeflenir.<\/p>\n\n\n\n<p>Y\u0131ll\u0131k beyanname verilirken beyannamenin yan\u0131nda y\u0131ll\u0131k \u00f6denmesi ve vergiden d\u00fc\u015f\u00fclmesi gereken kalemlere dair belgelerin de bulunmas\u0131 gerekir. e-Ticarette Stopaj Kanunu \u00e7er\u00e7evesinde y\u0131l i\u00e7inde \u00f6denen vergiler bu kategoride say\u0131labilir. Y\u0131ll\u0131k gelir vergisi e-beyanname olarak da verilebilir ve beyannameyi vermekle y\u00fck\u00fcml\u00fc ki\u015filer kanunda \u015fu \u015fekilde s\u0131ralanm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130kametg\u00e2h\u0131 T\u00fcrkiye s\u0131n\u0131rlar\u0131n\u0131n i\u00e7inde bulunan kazan\u00e7 sahipleri,<\/li>\n\n\n\n<li>\u0130kametg\u00e2h\u0131 T\u00fcrkiye\u2019de olmayan ama T\u00fcrkiye\u2019de ticari faaliyet yap\u0131p bundan kazan\u00e7 elde eden ki\u015filer,<\/li>\n\n\n\n<li>1 y\u0131l i\u00e7inde T\u00fcrkiye\u2019de 6 aydan daha uzun s\u00fcredir bulunan ve gelir elde edenler.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Beyannamesi\"><\/span>KDV Beyannamesi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Katma de\u011fer vergisi (<a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">KDV<\/a>) \u00e7e\u015fitli teslimlerin ve hizmetlerin kar\u015f\u0131l\u0131\u011f\u0131nda devlete %1, %10 veya %20\u2019lik oranlarla \u00f6denmesi gereken vergidir. Katma De\u011fer Vergisi Kanununca aksi s\u00f6ylenmedik\u00e7e m\u00fckelleflerin yaz\u0131l\u0131 beyanlar\u0131na m\u00fcteakip belirlenir ve al\u0131n\u0131r. Herhangi bir vergi d\u00f6neminde vergiye tabi bir gelirin veya giderin bulunmamas\u0131 o d\u00f6nem i\u00e7inde beyanname verme zorunlulu\u011funu ortadan kald\u0131rmaz veya verilen beyannamenin y\u0131ll\u0131k olma niteli\u011fini de\u011fi\u015ftirmez.<\/p>\n\n\n\n<p>Katma de\u011fer vergisine tabi olup vergi d\u00f6nemi i\u00e7inde beyan edilmesi gereken i\u015flemler 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu&#8217;nun ilk maddesinde \u015fu \u015fekilde s\u0131ralanm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde yap\u0131lan ticari, s\u0131nai, zirai faaliyet ve serbest meslek faaliyetleri \u00e7er\u00e7evesinde yap\u0131lan teslim ve hizmetler,<\/li>\n\n\n\n<li>T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inden yap\u0131lan her t\u00fcrl\u00fc mal ve hizmet ithalat\u0131,<\/li>\n\n\n\n<li>Detaylar\u0131 kanunun alt\u0131nda belirtilen di\u011fer faaliyetlerden do\u011fan teslim ve hizmetler.<\/li>\n<\/ul>\n\n\n\n<p>Katma de\u011fer vergisi d\u00f6nemleri faaliyet g\u00f6sterilen takvim y\u0131l\u0131n\u0131n \u00fc\u00e7er ayl\u0131k d\u00f6nemleridir. T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 bu \u00fc\u00e7 ayl\u0131k s\u00fcreyi m\u00fckelleflerin gayrisafi has\u0131latlar\u0131na g\u00f6re birer ayl\u0131k vergilendirme d\u00f6nemi olarak tespit etmeye yetkilidir. KDV beyannamesi, vergilendirme d\u00f6nemini takip eden ay\u0131n 28. g\u00fcn\u00fc saat 23.59\u2019a kadar verilir. E\u011fer KDV beyannamesi \u00fc\u00e7 ayl\u0131k d\u00f6nem i\u00e7in verilecekse \u00fc\u00e7 ayl\u0131k d\u00f6nemi takip eden ay\u0131n 28. g\u00fcn\u00fc saat 23.59\u2019a kadar verilmelidir.&nbsp;<\/p>\n\n\n\n<p>KDV \u00f6demekle ve KDV beyannamesi vermekle m\u00fckellef ki\u015filer Katma De\u011fer Vergisi Kanunu&#8217;nun 8. maddesinde \u015fu \u015fekilde s\u0131ralanm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mal teslimi ve hizmet ifas\u0131 yapan ki\u015filer,<\/li>\n\n\n\n<li>Mal ve hizmet ithal edenler,<\/li>\n\n\n\n<li>Transit ta\u015f\u0131tlarda g\u00fcmr\u00fck ve ge\u00e7i\u015f i\u015fleriyle muhatap olanlar,<\/li>\n\n\n\n<li>\u015eans ve talih oyunu tertip edenler,<\/li>\n\n\n\n<li>M\u00fczayede mahallerinde bu sat\u0131\u015flar\u0131 yapan ki\u015filer.<\/li>\n<\/ul>\n\n\n\n<p>KDV beyannamesinin i\u00e7eri\u011finde vergi bor\u00e7lusunun bilgileri, faturaya konu mal tesliminin veya hizmetinin t\u00fcr\u00fc, KDV oran\u0131, miktar\u0131 gibi bilgiler bulunur. Tevkifat uygulanmayan i\u015flemler, k\u0131smi tevkifat uygulanan i\u015flemler, indirimler ve di\u011fer i\u015flemler ayr\u0131 ayr\u0131 yaz\u0131ld\u0131ktan sonra bunlar\u0131n hesaplamalar\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 bir sonu\u00e7 b\u00f6l\u00fcm\u00fc de beyannamede bulunur.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Beyannamesi\"><\/span>Ge\u00e7ici Vergi Beyannamesi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/\">Ge\u00e7ici vergi<\/a>, Gelir Vergisi Kanunu&#8217;nun m\u00fckerrer 120. maddesinde a\u00e7\u0131klanm\u0131\u015ft\u0131r. Bu maddeye g\u00f6re y\u0131ll\u0131k gelir vergisi \u00f6demekle y\u00fck\u00fcml\u00fc ticari kazan\u00e7 sahibi ki\u015filer veya serbest meslekle u\u011fra\u015fanlar, y\u0131ll\u0131k k\u00e2r zarar tablolar\u0131yla y\u0131l sonunda \u00f6denen gelir vergisini ge\u00e7ici vergiyle y\u0131l i\u00e7inde \u00fc\u00e7 ayl\u0131k dilimlerde \u00f6deyebilir. Bu verginin m\u00fckellefleri kurumlar vergisi \u00f6demekle y\u00fck\u00fcml\u00fc anonim ve limited \u015firket, kooperatif gibi t\u00fczel ki\u015filer de olabilir.<\/p>\n\n\n\n<p>Bu vergi t\u00fcr\u00fcn\u00fcn \u00f6zelli\u011fi \u00fc\u00e7 ayl\u0131k dilimlerde pe\u015fin olarak \u00f6denmesidir. Bu nedenle pe\u015fin vergi olarak da adland\u0131r\u0131l\u0131r. Ge\u00e7ici vergi sistemi kurumlar ve gelir vergisinde uygulan\u0131r. Y\u0131l sonunda toplu \u00f6denmesi gereken kurumlar ve gelir vergilerinin \u00fc\u00e7er ayl\u0131k dilimlerde \u00f6denmesi m\u00fckelleflerin finansal planlama yapmas\u0131n\u0131 kolayla\u015ft\u0131r\u0131r. Verginin son k\u0131sm\u0131 \u00f6denirken d\u00f6nem i\u00e7inde \u00f6denmemi\u015f veya fazla \u00f6denmi\u015f miktar bulunursa bu tutar d\u00f6nemin sonunda yap\u0131lacak hesaplamayla d\u00fczeltilir.<\/p>\n\n\n\n<p>Ge\u00e7ici vergi beyannamesi \u00fc\u00e7 ayl\u0131k d\u00f6nemlerdeki kazan\u00e7lar\u0131 belirten beyannamedir. \u00dc\u00e7 ayl\u0131k d\u00f6nemi izleyen 2. ay\u0131n 17. g\u00fcn\u00fc, saat 23.59\u2019a kadar verilebilir. Buna g\u00f6re bir takvim y\u0131l\u0131 i\u00e7inde belirlenen beyanname verme tarihleri \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1. D\u00f6nem &#8211; ocak, \u015fubat, mart: 17 May\u0131s,<\/li>\n\n\n\n<li>2. D\u00f6nem &#8211; nisan, may\u0131s, haziran: 17 A\u011fustos,<\/li>\n\n\n\n<li>3. D\u00f6nem &#8211; temmuz, a\u011fustos, eyl\u00fcl: 17 Kas\u0131m,<\/li>\n\n\n\n<li>4. D\u00f6nem &#8211; ekim, kas\u0131m, aral\u0131k: 17 \u015eubat.<\/li>\n<\/ul>\n\n\n\n<p>Bu tarihler y\u0131l i\u00e7inde yap\u0131lan d\u00fczenlemelerle de\u011fi\u015ftirilebilir ve beyan verme i\u015fleminin son tarihi uzat\u0131labilir. Bu nedenle ge\u00e7ici vergi beyannamesi vermesi gereken m\u00fckelleflerin bu de\u011fi\u015fiklikleri takip etmesi gerekir. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yillik_Kurumlar_Vergisi_Beyannamesi\"><\/span>Y\u0131ll\u0131k Kurumlar Vergisi Beyannamesi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/kurumlar-vergisi-nedir-nasil-hesaplanir\/\">Kurumlar vergisi<\/a> detaylar\u0131 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu&#8217;nda d\u00fczenlenen vergi \u00e7e\u015fididir. Bu verginin kapsam\u0131na giren faaliyetler gelir vergisine tabi faaliyetlerle ayn\u0131d\u0131r ve \u015fu \u015fekilde s\u0131ralanm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ticari kazan\u00e7,<\/li>\n\n\n\n<li>Zirai kazan\u00e7,<\/li>\n\n\n\n<li>\u00dccret,<\/li>\n\n\n\n<li>Serbest meslek kazanc\u0131,<\/li>\n\n\n\n<li>Gayrimenkul sermaye irad\u0131,<\/li>\n\n\n\n<li>Menkul sermaye irad\u0131,<\/li>\n\n\n\n<li>Di\u011fer kazan\u00e7lar.<\/li>\n<\/ul>\n\n\n\n<p>Bu faaliyetlerin yap\u0131lmas\u0131yla ortaya \u00e7\u0131kan kazan\u00e7lar\u0131n baz\u0131 kurumlarca yap\u0131lm\u0131\u015f olmas\u0131 gerekir. Bu kurumlar Kurumlar Vergisi Kanunu&#8217;nun ilk maddesinde s\u0131ralanm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sermaye \u015firketleri (anonim, limited \u015firketler),<\/li>\n\n\n\n<li>Kooperatifler,<\/li>\n\n\n\n<li>\u0130ktisadi kamu kurulu\u015flar\u0131,<\/li>\n\n\n\n<li>Derneklere veya vak\u0131flara ait iktisadi i\u015fletmeler,<\/li>\n\n\n\n<li>\u0130\u015f ortakl\u0131klar\u0131 taraf\u0131ndan yap\u0131lan faaliyetler.<\/li>\n<\/ul>\n\n\n\n<p>Kanunda aksi belirtilmedik\u00e7e kurumlar vergisi oran\u0131 %25\u2019tir. Kurumlar vergisi ge\u00e7ici vergi olarak da \u00f6denebilir. Y\u0131ll\u0131k olarak \u00f6denecek kurumlar vergisini beyan etme s\u00fcresi hesap d\u00f6neminin kapand\u0131\u011f\u0131 ay\u0131 izleyen 4. ay\u0131n ilk g\u00fcn\u00fcnden son g\u00fcn\u00fcne, saat 23.59\u2019a kadard\u0131r. Kanunda belirlenen normal hesap d\u00f6nemi 1 Ocak ile 31 Aral\u0131k aras\u0131ndad\u0131r. Bu nedenle hesap d\u00f6nemi takvim y\u0131l\u0131 olan kurumlar y\u0131ll\u0131k hesap d\u00f6nemine ili\u015fkin beyannamelerini&nbsp;<\/p>\n\n\n\n<p>1-30 Nisan tarihleri aras\u0131nda vermelidir. \u00d6zel hesap d\u00f6nemi tayin edilen m\u00fckelleflerin beyannameleriyse \u00f6zel hesap d\u00f6neminin kapand\u0131\u011f\u0131 ay\u0131 izleyen 4. ay\u0131n son g\u00fcn\u00fcne kadar verilebilir.<\/p>\n\n\n\n<p>Kurumlar vergisi beyannamesi \u00e7evrim i\u00e7i olarak haz\u0131rlan\u0131p verilir. M\u00fckellefler beyannamenin alt\u0131nda bulunan kimi ekleri ihtiya\u00e7 h\u00e2linde doldurmal\u0131d\u0131r. Bu eklerden baz\u0131lar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ayr\u0131nt\u0131l\u0131 bilan\u00e7o ve ayr\u0131nt\u0131l\u0131 gelir tablosu veya i\u015fletme hesap \u00f6zeti,<\/li>\n\n\n\n<li>Kesinti yoluyla \u00f6denen vergilere dair belgeler,<\/li>\n\n\n\n<li>Ger\u00e7ek faydalan\u0131c\u0131ya ili\u015fkin bilgiler,<\/li>\n\n\n\n<li>Serbest b\u00f6lgelerden edinilen kazan\u00e7lar,<\/li>\n\n\n\n<li>Yabanc\u0131 \u00fclkelerde \u00f6denen vergilere ili\u015fkin belgeler.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usul_Beyanname\"><\/span>Basit Usul Beyanname<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;na g\u00f6re ticaret ve sanat erbab\u0131 iki t\u00fcr vergiye tabi olabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Basit usulde vergiye tabi olan ticari kazan\u00e7lar,<\/li>\n\n\n\n<li>Ger\u00e7ek usulde vergiye tabii olan ticari kazan\u00e7lar (Bilan\u00e7o ve i\u015fletme hesaplar\u0131 esas al\u0131narak belirlenir.)\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Kazan\u00e7lar\u0131 basit usulde vergilendirilen ticari i\u015fletmelerin ticari kazan\u00e7lar\u0131 gelir vergisinden muaft\u0131r. Ayr\u0131ca <a href=\"https:\/\/mukellef.co\/blog\/basit-usulde-vergilendirme-nedir\/\">basit usul m\u00fckellefler<\/a> bu kapsamdaki kazan\u00e7lar\u0131 i\u00e7in y\u0131ll\u0131k gelir vergisi beyan\u0131 vermek zorunda de\u011fildir. Bu kazan\u00e7lar\u0131n\u0131n d\u0131\u015f\u0131nda verecekleri beyannamelerde de belirtilen kazan\u00e7lar\u0131 eklemeleri gerekmez. Kendi i\u015finde bilfiil \u00e7al\u0131\u015fan ki\u015filer; ticari, zirai veya mesleki faaliyetleri dolay\u0131s\u0131yla ger\u00e7ek usulde gelir vergisine tabii olmad\u0131klar\u0131 s\u00fcrece i\u015f yerlerinin belirlenen kira miktar\u0131 alt\u0131nda kalmas\u0131 durumunda basit usulde vergiye tabi olabilir.<\/p>\n\n\n\n<p>Basit usulde vergiye tabi m\u00fckelleflerin 2018 y\u0131l\u0131 itibar\u0131yla defter-beyan sistemini kullanmalar\u0131 zorunlu h\u00e2le getirilmi\u015ftir. Bu m\u00fckellefler 2021 y\u0131l\u0131ndan itibaren y\u0131ll\u0131k olarak vergi beyan\u0131 vermekten de muaf tutulmu\u015ftur. Vergi tarh\u0131na ba\u011fl\u0131 kazan\u00e7lar\u0131 olmad\u0131\u011f\u0131 i\u00e7in vergi levhas\u0131 bulundurmak zorunda da de\u011fillerdir. Basit usulle vergilendirilecek m\u00fckelleflerin defter-beyan sistemini kullanmaya ba\u015flayacaklar\u0131 takvim y\u0131l\u0131ndan bir \u00f6nceki ay\u0131n son g\u00fcn\u00fcne kadar defter-beyan resm\u00ee sitesine kay\u0131t olmalar\u0131 gerekir. Bu sistemle i\u015fletmelerin kay\u0131tlar\u0131 tutulabilir, ihtiya\u00e7 duyulan dilek\u00e7eler verilebilir ve bildirimler yap\u0131labilir. Bu kayd\u0131 yapabilecek ki\u015filer:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u015filerin kendileri,<\/li>\n\n\n\n<li>Aralar\u0131nda &#8220;defter-beyan kullan\u0131m\u0131 arac\u0131l\u0131k ve sorumluluk s\u00f6zle\u015fmesi&#8221; bulunan meslek odalar\u0131,<\/li>\n\n\n\n<li>Elektronik beyanname g\u00f6nderme arac\u0131l\u0131k ve sorumluluk s\u00f6zle\u015fmesi imzalayan meslek mensuplar\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Basit usulde vergi m\u00fckellefleri 2021 y\u0131l\u0131ndan itibaren y\u0131ll\u0131k vergi beyannamesi vermekten muaf tutulsalar da baz\u0131 durumlar\u0131 vergi dairelerine bildirmelidir. Bu durumlar \u015fu \u015fekilde s\u0131ralanm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fe ba\u015flama,<\/li>\n\n\n\n<li>Adres, i\u015f, i\u015fletme de\u011fi\u015fiklikleri,<\/li>\n\n\n\n<li>\u0130\u015fi b\u0131rakma.\u00a0<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Damga_Vergisi_Beyannamesi\"><\/span>Damga Vergisi Beyannamesi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/damga-vergisi-nedir-nasil-hesaplanir\/\">Damga vergisi<\/a> 488 say\u0131l\u0131 Damga Vergisi Kanunu&#8217;ndaki ek tabloda belirtilen k\u00e2\u011f\u0131tlardan al\u0131nan bir vergi t\u00fcr\u00fcd\u00fcr. Vergiyi a\u00e7\u0131\u011fa \u00e7\u0131karan eylem, belirtilen ka\u011f\u0131tlar\u0131n imzalanmas\u0131d\u0131r ve vergi m\u00fckellefi imzay\u0131 atan ki\u015fidir. Genel olarak s\u00f6zle\u015fmeler, resm\u00ee belgeler, makbuzlar, ticari defterler gibi k\u00e2\u011f\u0131tlar damga vergisine tabi olur. \u0130mzalanan k\u00e2\u011f\u0131tlar iki t\u00fczel ve\/veya ger\u00e7ek ki\u015finin aras\u0131ndaki bir durumu belgeliyorsa iki taraf da damga vergisi m\u00fckellefi olur. \u0130mzalanan k\u00e2\u011f\u0131tlar resm\u00ee bir kurumla t\u00fczel veya ger\u00e7ek ki\u015filik aras\u0131ndaysa damga vergisi m\u00fckellefi sadece s\u00f6zle\u015fmeyi imzalayan ger\u00e7ek veya t\u00fczel ki\u015filiktir. Damga vergisi beyannamesi k\u00e2\u011f\u0131tlar\u0131n imzaland\u0131\u011f\u0131 ay\u0131 izleyen ay\u0131n 26. g\u00fcn\u00fc saat 23.59\u2019a kadar teslim edilmelidir. Bu beyanname e-beyanname olarak da verilebilir.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"701\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/08\/beyanname-nasil-hazirlanir-1024x701.jpeg\" alt=\"\" class=\"wp-image-9337\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/08\/beyanname-nasil-hazirlanir-1024x701.jpeg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/08\/beyanname-nasil-hazirlanir-300x205.jpeg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/08\/beyanname-nasil-hazirlanir-768x525.jpeg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/08\/beyanname-nasil-hazirlanir.jpeg 1216w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Beyanname_Nasil_Hazirlanir\"><\/span>Beyanname Nas\u0131l Haz\u0131rlan\u0131r?\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Beyanname haz\u0131rlama s\u00fcreci titizlikle y\u00fcr\u00fct\u00fclmesi ve zaman\u0131nda tamamlanmas\u0131 gereken bir s\u00fcre\u00e7tir. Beyanname vermekle m\u00fckellef olan ki\u015filerin akl\u0131nda beliren &#8220;Beyanname nas\u0131l haz\u0131rlan\u0131r?&#8221; sorusu \u015fu \u015fekilde cevaplanabilir:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vergi Beyannamesinin T\u00fcr\u00fcn\u00fc Belirlemek:<\/strong> Bir vergiye y\u00f6nelik beyanname haz\u0131rlamak isteyen m\u00fckellefler \u00f6ncelikle verginin t\u00fcr\u00fcne karar vermelidir. Verginin t\u00fcr\u00fc gelir kaynaklar\u0131na, faaliyete ve vergi m\u00fckellefinin durumuna g\u00f6re de\u011fi\u015fiklik g\u00f6sterir. Kullan\u0131lan kodlar, beyannamenin zorunlu unsurlar\u0131 ve eklenmesi gereken birtak\u0131m belgeler de verginin t\u00fcr\u00fcne ba\u011fl\u0131 olarak de\u011fi\u015fir.<\/li>\n\n\n\n<li><strong>Gereken Belgeleri Tamamlamak ve Hesaplamalar\u0131 Yapmak:<\/strong> Bir vergi d\u00f6neminin i\u00e7indeki gelir giderlerin hesaplanmas\u0131, muafiyetlerin ve indirimlerin belgelerle belirtilmesi gerekir.<\/li>\n\n\n\n<li><strong>Beyannameleri Doldurmak:<\/strong> Beyanname yap\u0131lan hesaplamalara ve vergi m\u00fckellefinin bilgilerine g\u00f6re eksiksiz doldurulmal\u0131d\u0131r.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n (G\u0130B) \u00fccret, kira, menkul sermaye irad\u0131, di\u011fer kazan\u00e7 ve iratlar\u0131na ili\u015fkin gelir vergisi beyannamelerinin \u00f6nceden haz\u0131rlan\u0131larak onaya sunuldu\u011fu Haz\u0131r Beyan Sistemi \u00fczerinden de beyanname haz\u0131rlanabilir. Ancak ticari, zirai kazan\u00e7lar ve serbest meslek kazan\u00e7lar\u0131 elde edenler bu sistemden yararlanamaz.<\/p>\n\n\n\n<p>Beyanname haz\u0131rlama s\u00fcrecini verimli ve do\u011fru tamamlamak i\u00e7in mevzuat de\u011fi\u015fikliklerini takip etmek ve teknik detaylar\u0131 bilmek gerekir. Bu nedenle bu s\u00fcre\u00e7 m\u00fckellefler i\u00e7in zaman al\u0131c\u0131 ve kafa kar\u0131\u015ft\u0131r\u0131c\u0131 olabilir. Mali y\u00fck\u00fcml\u00fcl\u00fckleri yerine getirirken profesyonel destek almak prosed\u00fcrlerin daha k\u0131sa zamanda ve hatas\u0131z tamamlanmas\u0131n\u0131 sa\u011flar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Beyanname_Nasil_Verilir\"><\/span>Beyanname Nas\u0131l Verilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Verginin t\u00fcr\u00fcne g\u00f6re eksiksiz haz\u0131rlanan beyannamelerin verilmesi a\u015famas\u0131nda \u015fu noktalara dikkat edilmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tarihler:<\/strong> Beyannamenin teslim edilmesi gereken tarih aral\u0131\u011f\u0131n\u0131n \u00f6ncesinde veya sonras\u0131nda beyanname verilmemelidir. Bu nedenle m\u00fckellefler y\u0131l i\u00e7inde g\u00fcncellenebilecek beyanname verme tarihlerini kontrol etmelidir.<\/li>\n\n\n\n<li><strong>Beyannameyi Vermek:<\/strong> Vergi beyannameleri vergi dairelerine \u00e7evrim i\u00e7i ve fiziksel olmak \u00fczere iki \u015fekilde verilebilir. \u00c7evrim i\u00e7i vergi beyan\u0131nda bulunmak isteyen m\u00fckellefler Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n (G\u0130B) Dijital Vergi Dairesi portal\u0131n\u0131n \u00fczerinden e-beyanname sistemine giri\u015f yapmal\u0131d\u0131r. Ard\u0131ndan istenen bilgiler eksiksiz doldurulmal\u0131 ve vergi beyannamesi y\u00fcklenmelidir. Fiziksel olarak beyanname vermek i\u00e7inse haz\u0131rlanan beyanname ve gerekli di\u011fer belgeler ba\u011fl\u0131 olunan vergi dairesine teslim edilmelidir.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Dijital Vergi Dairesi Sistemi i\u015flemlerde kolayl\u0131k sa\u011flamak amac\u0131yla olu\u015fturuldu\u011fundan bu sistemin kullan\u0131lmas\u0131 zorunlu de\u011fildir. Ancak beyannameler genellikle elektronik uygulamalardan yararlan\u0131larak e-beyanname \u015feklinde verilir. Farkl\u0131 vergi t\u00fcrlerine \u00f6zg\u00fc kurallar\u0131 ve hesaplama y\u00f6ntemlerini bilmek, beyannameyi zaman\u0131nda ve eksiksiz teslim etmek titiz bir \u00e7al\u0131\u015fma gerektirir. Bu nedenle s\u00fcreci sorunsuz tamamlamak ve olas\u0131 sorunlar\u0131 h\u0131zl\u0131ca \u00e7\u00f6zmek i\u00e7in profesyonel deste\u011fe ba\u015fvurmak gerekebilir. M\u00fckellef, vergi s\u00fcre\u00e7lerinizi sorunsuz y\u00f6netmeniz i\u00e7in profesyonellerden olu\u015fan kadrosuyla size bu konuda destek olabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Duzeltme_Beyannamesi_Nedir\"><\/span>D\u00fczeltme Beyannamesi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi m\u00fckellefleri haz\u0131rlad\u0131klar\u0131 beyannamelerde \u00e7e\u015fitli sebeplerle baz\u0131 hatalar yapabilir veya beyannamelerini eksik haz\u0131rlayabilir. D\u00fczeltme beyannamesi bu hatalar\u0131 ve eksiklikleri gidermek amac\u0131yla haz\u0131rlanarak eksik, hatal\u0131 beyanname verilmesinden do\u011facak yapt\u0131r\u0131mlar\u0131n \u00f6n\u00fcne ge\u00e7er.<\/p>\n\n\n\n<p>D\u00fczeltme beyannamesi Vergi Usul Kanunu&#8217;nun 371. maddesinde a\u00e7\u0131klanm\u0131\u015ft\u0131r. Bu durum pi\u015fmanl\u0131k ve \u0131slah olarak yer bulur ve \u00fc\u00e7 durumda g\u00fcndeme gelir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Beyannamenin s\u00fcresinde verilememesi, ge\u00e7 beyan edilmesi,<\/li>\n\n\n\n<li>Verilen beyannamede eksik veya yanl\u0131\u015f tutar\u0131n tespit edilmesi ve d\u00fczeltilmek istenmesi,<\/li>\n\n\n\n<li>Vergi matrah\u0131n\u0131n olandan d\u00fc\u015f\u00fck g\u00f6sterilmesi.<\/li>\n<\/ul>\n\n\n\n<p>Bu hatalar\u0131n vergi kimlik numaras\u0131 gibi zorunlu unsurlardan veya vergi oran\u0131n\u0131n yanl\u0131\u015f hesaplanmas\u0131ndan kaynaklanmas\u0131 d\u00fczeltme beyan\u0131 verilmesinin gereklili\u011fini de\u011fi\u015ftirmez. D\u00fczeltme beyannamesi verilirken eski ve hatal\u0131 beyanname de dosyaya eklenmelidir. Pi\u015fmanl\u0131ktan yararlanan ki\u015filer vergi beyanname cezas\u0131 \u00f6demez ancak pi\u015fmanl\u0131k zamm\u0131 uygulanm\u0131\u015f fiyat \u00fczerinden vergi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Beyanname_Nedir\"><\/span>e-Beyanname Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi m\u00fckellefleri beyannamelerini iki \u015fekilde verebilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fiziki Olarak:<\/strong> Bu yolu tercih eden m\u00fckellefler yaz\u0131l\u0131 vergi beyannameleriyle birlikte vergi dairelerine ba\u015fvurmal\u0131d\u0131r.\u00a0<\/li>\n\n\n\n<li><strong>\u00c7evrim \u0130\u00e7i Olarak:<\/strong> Bu yolu tercih eden m\u00fckelleflerse internet sitesinden e-beyanname y\u00fckleme yoluyla vergi beyannamesi verebilir.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>e-Beyanname vergi m\u00fckelleflerinin beyannamelerini vergi dairelerine gitmeden internet \u00fczerinden y\u00fcklemelerini sa\u011flayan sistemdir. Bu sisteme eri\u015fmek i\u00e7in \u00f6ncelikle kullan\u0131lacak bilgisayarda baz\u0131 sistemlerin aktif olmas\u0131 gerekir. Bu sistem sayesinde beyanname sanal olarak haz\u0131rlanabilir ve internet sitesi \u00fczerinden y\u00fcklenebilir.<\/p>\n\n\n\n<p>Gelir vergisi beyannamesi, kurumlar vergisi beyannamesi, katma de\u011fer vergisi beyannamesi, muhtasar beyanname elektronik ortamda verilmesi zorunlu olan beyannamelerdir. Beyanname y\u00fcklemek i\u00e7in sisteme Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n sitesinden veya e-Devlet \u00fczerinden eri\u015filebilir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 altyap\u0131s\u0131yla sunulan hizmetlerden biri de Haz\u0131r Beyan Sistemi&#8217;dir. Bu sistemde \u00fccret, kira, menkul sermaye irad\u0131yla di\u011fer kazan\u00e7lara ve iratlara dair beyannameler \u00f6nceden haz\u0131rlanarak vergi m\u00fckelleflerinin onay\u0131na sunulur.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Beyanname_Vermeme_Cezasi_Ne_Kadardir\"><\/span>Beyanname Vermeme Cezas\u0131 Ne Kadard\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi s\u00fcre\u00e7lerinin eksik veya hatal\u0131 y\u00fcr\u00fct\u00fclmesi vergide usuls\u00fczl\u00fck su\u00e7unu olu\u015fturur. Bu su\u00e7 Vergi Usul Kanunu&#8217;nun 352. maddesinde a\u00e7\u0131klan\u0131r. Baz\u0131 usuls\u00fczl\u00fck su\u00e7lar\u0131 ilk derece olarak tan\u0131mlan\u0131rken baz\u0131lar\u0131 ikinci derece olarak adland\u0131r\u0131l\u0131r. Baz\u0131 su\u00e7larsa \u00f6zel usuls\u00fczl\u00fckler olarak g\u00f6r\u00fcl\u00fcr. Beyannameyi zaman\u0131nda vermemek birinci derece usuls\u00fczl\u00fckt\u00fcr. Bu usuls\u00fczl\u00fcklerin ceza oranlar\u0131 beyanname vermeyen m\u00fckellefin hukuki ki\u015fili\u011fine g\u00f6re y\u0131ldan y\u0131la de\u011fi\u015fiklik g\u00f6sterir. 2025 y\u0131l\u0131 i\u00e7in beyanname vermeme cezalar\u0131 \u015fu \u015fekilde belirlenmi\u015ftir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Usuls\u00fczl\u00fck yapan ki\u015filer:<\/strong>&nbsp;<\/td><td><strong>Ceza miktar\u0131 (2025 i\u00e7in)<\/strong>\u00a0\u00a0\u00a0<\/td><\/tr><tr><td>Sermaye \u015firketleri&nbsp;<\/td><td>\u20ba1.100\u00a0<\/td><\/tr><tr><td>Sermaye \u015firketi d\u0131\u015f\u0131nda kalan birinci s\u0131n\u0131f t\u00fcccarlar ve serbest meslek erbab\u0131&nbsp;<\/td><td>\u20ba660<\/td><\/tr><tr><td>\u0130kinci s\u0131n\u0131f t\u00fcccarlar&nbsp;<\/td><td>\u20ba330\u00a0\u00a0\u00a0<\/td><\/tr><tr><td>Yukar\u0131dakiler d\u0131\u015f\u0131nda kal\u0131p beyanname usul\u00fcyle gelir vergisine tabi olanlar&nbsp;<\/td><td>\u20ba150<\/td><\/tr><tr><td>Kazanc\u0131 basit usulde vergiye tabi olanlar&nbsp;<\/td><td>\u20ba87\u00a0\u00a0\u00a0<\/td><\/tr><tr><td>Gelir vergisinden muaf esnaflar&nbsp;<\/td><td>\u20ba50\u00a0\u00a0\u00a0\u00a0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellefle_Vergi_Sureclerinizde_Artik_Yalniz_Degilsiniz\"><\/span>M\u00fckellef\u2019le Vergi S\u00fcre\u00e7lerinizde Art\u0131k Yaln\u0131z De\u011filsiniz!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi beyannamesi haz\u0131rlama ve verme a\u015famalar\u0131nda profesyonel yard\u0131m alarak i\u015f y\u00fck\u00fcn\u00fcz\u00fc azaltabilir, <a href=\"https:\/\/mukellef.co\/tr\/vergi-beyani\/\" target=\"_blank\" rel=\"noreferrer noopener\">vergi beyan\u0131<\/a> s\u00fcre\u00e7lerinizi \u00e7ok daha kolay tamamlayabilirsiniz. <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a>, T\u00fcrk vergi sistemi konusunda uzmanla\u015fm\u0131\u015f mali m\u00fc\u015favirler taraf\u0131ndan sunulan hizmetlerle vergi beyannamesi haz\u0131rlaman\u0131za ve i\u015flemlerinizi \u00f6deme tarihlerini ka\u00e7\u0131rmadan tamamlaman\u0131za yard\u0131mc\u0131 olur.<\/p>\n\n\n\n<p>Mali m\u00fc\u015favirin muhasebe kay\u0131tlar\u0131n\u0131z\u0131 kontrol ederek haz\u0131rlad\u0131\u011f\u0131 taslak beyannameyi inceleyip onaylayarak h\u0131zl\u0131ca vergi \u00f6deme a\u015famas\u0131na ge\u00e7ebilirsiniz. Sadece vergi s\u00fcre\u00e7lerinde de\u011fil sanal ofis, yurt d\u0131\u015f\u0131nda ve yurt i\u00e7inde \u015firket kurma gibi konularda da profesyonel ekibimizden destek alabilirsiniz. Siz de hemen kaydolun ve mutlu M\u00fckellef m\u00fc\u015fterileri aras\u0131nda yerinizi al\u0131n!<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.asmmmo.org.tr\/userfiles\/others\/files\/muhtasar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.asmmmo.org.tr\/userfiles\/others\/files\/muhtasar.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/gumrukrehberi.gov.tr\/sayfa\/Bu%20k%C4%B1sma%20sayfan%C4%B1n%20linki%20gelecek\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/gumrukrehberi.gov.tr\/sayfa\/Bu%20k%C4%B1sma%20sayfan%C4%B1n%20linki%20gelecek<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/5d392570-442c-4ef4-91c7-1d9522b0f00e\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/5d392570-442c-4ef4-91c7-1d9522b0f00e<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.3065.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.3065.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.gib.gov.tr\/sites\/default\/files\/fileadmin\/user_upload\/Yararli_Bilgiler\/beyannameverme_odeme.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.gib.gov.tr\/sites\/default\/files\/fileadmin\/user_upload\/Yararli_Bilgiler\/beyannameverme_odeme.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.488.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.488.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi m\u00fckelleflerinin sorumlulu\u011fu vergi \u00f6demekle s\u0131n\u0131rl\u0131 de\u011fildir. Vergi kanunlar\u0131na uygun hareket etmesi gereken m\u00fckelleflerin vergi \u00f6demeden \u00f6nce ve \u00f6dedikten sonra yerine getirmesi gereken baz\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri vard\u0131r. Bu y\u00fck\u00fcml\u00fcl\u00fcklerden biri \u00e7e\u015fitli periyotlarla verilmesi gereken, m\u00fckelleflerin vergi sistemine uyumlu olmas\u0131n\u0131 sa\u011flayan vergi beyannameleridir. Beyanname prosed\u00fcrleri beyanname d\u00fczenlemekle ve vermekle y\u00fck\u00fcml\u00fc m\u00fckellefler i\u00e7in kafa kar\u0131\u015ft\u0131r\u0131c\u0131 olabilir. Bu s\u00fcre\u00e7te &#8230;<\/p>\n","protected":false},"author":2,"featured_media":7298,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-1643","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/1643","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=1643"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/1643\/revisions"}],"predecessor-version":[{"id":9338,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/1643\/revisions\/9338"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/7298"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=1643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=1643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=1643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}