{"id":8512,"date":"2024-10-28T10:00:00","date_gmt":"2024-10-28T07:00:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8512"},"modified":"2025-11-04T13:45:03","modified_gmt":"2025-11-04T10:45:03","slug":"gecici-vergi-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/","title":{"rendered":"Ge\u00e7ici Vergi Nedir? Ge\u00e7ici Vergi D\u00f6nemleri"},"content":{"rendered":"\n<p>Vergiler kimi zaman sat\u0131n al\u0131nan \u00fcr\u00fcnlerden tahsil edilir, kimi zamansa vergi m\u00fckelleflerinin bu vergileri \u00f6zel olarak \u00f6demesi gerekir. \u00c7e\u015fitli vergi m\u00fckelleflerine vergi \u00f6devlerini yerine getirmeleri i\u00e7in baz\u0131 y\u00f6ntemler sa\u011flanm\u0131\u015ft\u0131r. Bu y\u00f6ntemlerden biri de ticari kazan\u00e7 sahipleriyle serbest meslek erbab\u0131na y\u00f6nelik gelir ve kurumlar vergisinde uygulanan ge\u00e7ici vergidir. M\u00fckellefler i\u00e7in ge\u00e7ici vergi uygulamalar\u0131 mali planlama ve nakit ak\u0131\u015f\u0131 y\u00f6netimi a\u00e7\u0131s\u0131ndan kritik \u00f6neme sahiptir. \u0130\u00e7eri\u011fimizde ge\u00e7ici vergiyle ilgili en \u00e7ok merak edilen konular\u0131 sizin i\u00e7in detaylar\u0131yla ele ald\u0131k.<\/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\/gecici-vergi-nedir\/#Gecici_Vergi_Nedir\" >Ge\u00e7ici Vergi 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\/gecici-vergi-nedir\/#Gelir_Gecici_Vergi_Nedir\" >Gelir Ge\u00e7ici Vergi Nedir?<\/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\/gecici-vergi-nedir\/#Kurumlar_Gecici_Vergi_Nedir\" >Kurumlar Ge\u00e7ici Vergi Nedir?<\/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\/gecici-vergi-nedir\/#Gecici_Vergi_Beyannamesi_Nedir\" >Ge\u00e7ici Vergi Beyannamesi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gecici_Vergi_Beyani_Icin_Gerekli_Belgeler\" >Ge\u00e7ici Vergi Beyan\u0131 \u0130\u00e7in Gerekli Belgeler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gecici_Vergi_Orani_2024\" >Ge\u00e7ici Vergi Oran\u0131 2024<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gecici_Vergi_Nasil_Hesaplanir\" >Ge\u00e7ici Vergi Nas\u0131l Hesaplan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gecici_Vergi_Nasil_Dusurulur\" >Ge\u00e7ici Vergi Nas\u0131l D\u00fc\u015f\u00fcr\u00fcl\u00fcr?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#2024_Gecici_Vergi_Donemleri\" >2024 Ge\u00e7ici Vergi D\u00f6nemleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gecici_Vergi_Odemesi_Nasil_Yapilir\" >Ge\u00e7ici Vergi \u00d6demesi Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gecici_Vergi_Odeme_Tarihleri_Ne_Zaman\" >Ge\u00e7ici Vergi \u00d6deme Tarihleri Ne Zaman?<\/a><\/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\/gecici-vergi-nedir\/#Gecici_Vergi_Odenmezse_Ne_Olur\" >Ge\u00e7ici Vergi \u00d6denmezse Ne Olur?<\/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\/gecici-vergi-nedir\/#Mukellefle_Vergilerinizi_Kontrol_Etmek_Artik_Cok_Kolay\" >M\u00fckellef\u2019le Vergilerinizi Kontrol Etmek Art\u0131k \u00c7ok Kolay!<\/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\/gecici-vergi-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Hangi_Kazanclar_Gecici_Vergi_Kapsamina_Girer\" >Hangi Kazan\u00e7lar Ge\u00e7ici Vergi Kapsam\u0131na Girer?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Hangi_Kazanclar_Gecici_Vergi_Kapsamina_Girmez\" >Hangi Kazan\u00e7lar Ge\u00e7ici Vergi Kapsam\u0131na Girmez?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gecici_Vergi_Uzatildi_mi\" >Ge\u00e7ici Vergi Uzat\u0131ld\u0131 m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gecici_Vergide_Istisnalar_Nelerdir\" >Ge\u00e7ici Vergide \u0130stisnalar Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gecici_Vergi_Beyannamesi_Ne_Zaman_Verilir\" >Ge\u00e7ici Vergi Beyannamesi Ne Zaman Verilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Defter_Beyanda_Gecici_Vergi_Nasil_Yapilir\" >Defter Beyanda Ge\u00e7ici Vergi Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gelir_Gecici_Vergi_Kac_Ayda_Bir_Odenir\" >Gelir Ge\u00e7ici Vergi Ka\u00e7 Ayda Bir \u00d6denir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gecici_Vergi_Muhasebe_Kaydi_Nasil_Yapilir\" >Ge\u00e7ici Vergi Muhasebe Kayd\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-nedir\/#Gecici_Vergide_Bagkur_Primi_Nereye_Yazilir\" >Ge\u00e7ici Vergide Ba\u011fkur Primi Nereye Yaz\u0131l\u0131r?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Nedir\"><\/span>Ge\u00e7ici Vergi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ge\u00e7ici vergi, Gelir Vergisi Kanunu\u2019nun 120. m\u00fckerrer maddesinde a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere ticari kazan\u00e7 sahiplerinin ve serbest meslek erbab\u0131n\u0131n k\u00e2r-zarar hesaplamalar\u0131yla vergilerini y\u0131l sonunda toplu \u015fekilde \u00f6demeleri yerine \u00fc\u00e7 ayl\u0131k periyotlarla hesaplay\u0131p pe\u015fin olarak \u00f6demesidir. Bu nedenle ge\u00e7ici vergi ayr\u0131ca pe\u015fin vergi olarak da adland\u0131r\u0131l\u0131r.<\/p>\n\n\n\n<p>Ge\u00e7ici vergi, y\u0131l sonunda i\u015fletmelerin y\u00fckl\u00fc \u015fekilde \u00f6demesi gereken vergi \u00f6devlerini d\u00f6nemlere payla\u015ft\u0131rarak bu y\u00fck\u00fcn hafifletilmesini ama\u00e7lar. Ge\u00e7ici vergi t\u00fcm vergi t\u00fcrlerine uygulanmaz, gelir ve kurumlar gibi t\u00fcrlere uygulan\u0131r. \u00d6denen ge\u00e7ici vergiler y\u0131l sonunda \u00f6denmesi gereken vergi tutar\u0131ndan mahsup edilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Gecici_Vergi_Nedir\"><\/span>Gelir Ge\u00e7ici Vergi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir ge\u00e7ici vergi, Gelir Vergisi Kanunu\u2019nda a\u00e7\u0131klanan ge\u00e7ici vergi t\u00fcr\u00fcd\u00fcr. <a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">Gelir vergisi<\/a> m\u00fckelleflerinin gelir vergisini \u00fc\u00e7 ayl\u0131k periyotlarla \u00f6demesini ifade eder. Gelir Vergisi Kanunu\u2019nun 120. maddesinde gelir vergisinde hangi yolla ge\u00e7ici vergi usul\u00fcn\u00fcn uygulanaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Gelir ge\u00e7ici vergi, cari vergilendirme d\u00f6neminin gelir vergisine mahsup edilmesiyle ilgili hesap d\u00f6neminin ilk dokuz ay\u0131 i\u00e7in belirlenen \u00fc\u00e7er ayl\u0131k d\u00f6nem kazan\u00e7lar\u0131 \u00fczerinden o y\u0131lki gelir vergisi oran\u0131nda vergi \u00f6denmesidir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kurumlar_Gecici_Vergi_Nedir\"><\/span>Kurumlar Ge\u00e7ici Vergi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kurumlar ge\u00e7ici vergi, detaylar\u0131 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nunda a\u00e7\u0131klanan, ge\u00e7ici verginin Kurumlar Vergisi Kanunu\u2019ndaki g\u00f6r\u00fcn\u00fcm\u00fcd\u00fcr. Kurumlar vergisi m\u00fckelleflerince (dar m\u00fckellefiyete tabi kurumlarda ticari ve zirai kazan\u00e7larla s\u0131n\u0131rl\u0131 olarak) cari vergilendirme d\u00f6neminin kurumlar vergisine mahsup edilmek \u00fczere ve cari d\u00f6nemin kurumlar vergisi oran\u0131nda ge\u00e7ici vergi \u00f6denir. Gelir Vergisi Kanunu\u2019nda detaylar\u0131 a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere verginin periyotlar\u0131 \u00fc\u00e7 ayl\u0131kt\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Beyannamesi_Nedir\"><\/span>Ge\u00e7ici Vergi Beyannamesi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Beyanname, bir ki\u015fi veya kurumun bildirece\u011fi bilgileri yaz\u0131ya d\u00f6kmesidir. T\u00fcrkiye\u2019de vergi sistemi, ki\u015fi ve kurumlar\u0131n beyannamelerine ba\u011fl\u0131 oldu\u011fu i\u00e7in \u015fu anda t\u00fcm vergi t\u00fcrlerini bildirmek i\u00e7in beyanname gerekir. Ge\u00e7ici vergilerin bildirilmesi i\u00e7in kullan\u0131lan beyannamelere ge\u00e7ici vergi beyannamesi denir. Ge\u00e7ici vergi beyannamesinde vergi m\u00fckellefleri \u00fc\u00e7 ayl\u0131k s\u00fcre\u00e7lerdeki k\u00e2r ve zararlar\u0131n\u0131 hesaplar ve belgeleri vergi dairelerine beyan eder. Bu beyannameler sonucunda d\u00f6nem sonlar\u0131nda vergi \u00f6demesi yap\u0131l\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Beyani_Icin_Gerekli_Belgeler\"><\/span>Ge\u00e7ici Vergi Beyan\u0131 \u0130\u00e7in Gerekli Belgeler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi beyanlar\u0131nda istenen bilgiler Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n sitesinde yay\u0131mlanan ilgili beyanname formlar\u0131nda detayland\u0131r\u0131lm\u0131\u015ft\u0131r. Vergi m\u00fckellefleri \u00f6demeleri gereken vergi t\u00fcr\u00fcne g\u00f6re beyannameleri doldurur. Ayr\u0131ca beyanname formlar\u0131n\u0131n a\u00e7\u0131klamalar\u0131nda \u00e7e\u015fitli ek belgeler de istenmektedir. Ge\u00e7ici vergi beyanlar\u0131 i\u00e7in gereken ek belgeler, vergi t\u00fcrlerine g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ge\u00e7ici Kurumlar Vergisi Beyan\u0131: <\/strong>Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler ilgili d\u00f6neme ait d\u00f6nem sonu \u00e7\u0131karacaklar\u0131 gelir tablosunu, i\u015fletme defteri tutan m\u00fckellefler d\u00f6nemin son g\u00fcn\u00fcnde \u00e7\u0131karacaklar\u0131 i\u015fletme hesap defterini, dar m\u00fckellef ula\u015ft\u0131rma kurumlar\u0131ysa d\u00f6nemin son g\u00fcn\u00fc \u00e7\u0131kar\u0131lan has\u0131lat defterini beyannameye eklemelidir.<\/li>\n\n\n\n<li><strong>Ge\u00e7ici Gelir Vergisi Beyan\u0131: <\/strong>Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler ilgili d\u00f6nem i\u00e7in \u00e7\u0131karacaklar\u0131 gelir tablosunu, i\u015fletme defteri tutan m\u00fckellefler d\u00f6nemin son g\u00fcn\u00fcnde \u00e7\u0131karacaklar\u0131 i\u015fletme hesab\u0131 \u00f6zetini, serbest meslek kazan\u00e7 defteri tutan m\u00fckellefler ise d\u00f6nemin son g\u00fcn\u00fc \u00e7\u0131karacaklar\u0131 serbest meslek kazan\u00e7 bildirimini beyannameye eklemelidir.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/gecici-vergi-beyani-icin-gerekli-belgeler-1024x512.jpeg\" alt=\"ge\u00e7ici vergi beyan\u0131 i\u00e7in gerekli belgeler\" class=\"wp-image-8517\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/gecici-vergi-beyani-icin-gerekli-belgeler-1024x512.jpeg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/gecici-vergi-beyani-icin-gerekli-belgeler-300x150.jpeg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/gecici-vergi-beyani-icin-gerekli-belgeler-768x384.jpeg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/gecici-vergi-beyani-icin-gerekli-belgeler.jpeg 1408w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Orani_2024\"><\/span>Ge\u00e7ici Vergi Oran\u0131 2024<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi oranlar\u0131, ilgili vergi kanunlar\u0131nda belirtilmi\u015ftir. Kurumlar Vergisi Kanunu\u2019nun 32. maddesinde cumhurba\u015fkan\u0131 bu oran\u0131 be\u015f puan indirip tekrar kanun seviyesine getirmekle yetkilendirilmi\u015ftir. Gelir Vergisi Kanunu da ge\u00e7ici vergi oranlar\u0131 i\u00e7in gelir vergi oranlar\u0131n\u0131 a\u00e7\u0131klayan 103. maddeye g\u00f6nderme yapm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Buna g\u00f6re 2024 y\u0131l\u0131nda ge\u00e7erli olan vergi oranlar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ge\u00e7ici Gelir Vergisi: %15<\/li>\n\n\n\n<li>Ge\u00e7ici Kurumlar Vergisi: %25<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Vergi T\u00fcr\u00fc<\/strong>&nbsp;<\/td><td><strong>Vergi Oran\u0131<\/strong>&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>Ge\u00e7ici Gelir Vergisi&nbsp;&nbsp;<\/td><td>%15&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>Ge\u00e7ici Kurumlar Vergisi&nbsp;<\/td><td>%25&nbsp;&nbsp;&nbsp;&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Nasil_Hesaplanir\"><\/span>Ge\u00e7ici Vergi Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ge\u00e7ici verginin ne kadar oldu\u011funu hesaplamak i\u00e7in \u00f6nce verginin t\u00fcr\u00fcn\u00fc bilmek gerekir. \u00c7\u00fcnk\u00fc vergi t\u00fcr\u00fcne g\u00f6re oranlar de\u011fi\u015fiklik g\u00f6sterir. Ayr\u0131ca kazanc\u0131n miktar\u0131 da bu orana etki edebilmektedir. Ge\u00e7ici gelir vergisine tabi olan, bir d\u00f6nem i\u00e7in 110.000\u20ba\u2019s\u0131ndan az kazanan i\u015fletmeler kazanc\u0131n\u0131 %15\u2019le \u00e7arparak \u00f6demesi gereken vergiyi bulabilir.<\/p>\n\n\n\n<p>E\u011fer gelir vergisine tabii kazan\u00e7 110.000\u20ba ile 230.000\u20ba aras\u0131ndaysa bu oran %20\u2019ye \u00e7\u0131kar ve kazanc\u0131n bu oranla \u00e7arp\u0131lmas\u0131yla sonuca ula\u015f\u0131l\u0131r. Bu oran kazan\u00e7 artt\u0131k\u00e7a artar. Tablonun g\u00fcncel h\u00e2lini g\u00f6rmek i\u00e7in Gelir Vergisi Kanunu\u2019nu kontrol etmekte fayda vard\u0131r.&nbsp;<\/p>\n\n\n\n<p>Ge\u00e7ici kurumlar vergisindeyse vergi tutar\u0131, d\u00f6nem i\u00e7indeki kazanc\u0131n %25&#8217;le \u00e7arp\u0131lmas\u0131yla bulunur.&nbsp;<\/p>\n\n\n\n<p>Hem gelir ge\u00e7ici vergisini hem de kurumlar ge\u00e7ici vergisini <a href=\"https:\/\/mukellef.co\/gecici-vergi-hesaplama\/\" target=\"_blank\" rel=\"noreferrer noopener\">ge\u00e7ici vergi hesaplama arac\u0131<\/a> sayesinde form\u00fcllerle u\u011fra\u015fmadan hesaplayabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Nasil_Dusurulur\"><\/span>Ge\u00e7ici Vergi Nas\u0131l D\u00fc\u015f\u00fcr\u00fcl\u00fcr?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ge\u00e7ici vergi \u00f6demeleri, d\u00fczenli \u00f6dendi\u011fi takdirde y\u0131ll\u0131k vergi \u00f6demelerinden d\u00fc\u015f\u00fcr\u00fcl\u00fcr. Bu \u00e7e\u015fitli \u015fekillerde olabilir. Ge\u00e7ici gelir vergisiyle \u00f6deme yapan m\u00fckellefler, ayl\u0131k kazanc\u0131 110.000\u20ba\u2019n\u0131n alt\u0131nda olsa da y\u0131ll\u0131k toplam kazan\u00e7lar\u0131n\u0131n vergi oran tablosunda daha yukar\u0131da kalmas\u0131yla olu\u015facak fark\u0131 \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<p>Y\u0131ll\u0131k toplam kazan\u00e7 \u00fczerinden hesaplanacak vergi tutar\u0131ndan ge\u00e7ici vergiler kapsam\u0131nda \u00f6denen k\u0131sm\u0131n d\u00fc\u015f\u00fcr\u00fclmesiyle y\u0131l sonunda \u00f6denecek tutar bulunur. Y\u0131ll\u0131k toplam kazanc\u0131 110.000\u20ba\u2019n\u0131n alt\u0131nda bulunan gelir vergisi m\u00fckellefleriyle kurumlar vergisi m\u00fckellefleri, ge\u00e7ici vergilerini d\u00fczenli olarak eksiksiz \u00f6derse y\u0131l sonunda tekrar \u00f6deme yapmalar\u0131 gerekmez.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2024_Gecici_Vergi_Donemleri\"><\/span>2024 Ge\u00e7ici Vergi D\u00f6nemleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ge\u00e7ici vergi d\u00f6nemlerinin tarihleri y\u0131ldan y\u0131la de\u011fi\u015fiklik g\u00f6sterebilmektedir. \u00c7e\u015fitli kanun sirk\u00fclerleriyle talepler do\u011frultusunda tarihler uzat\u0131labilmektedir. 2024 i\u00e7in ge\u00e7ici vergi d\u00f6nemleri \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1. Ge\u00e7ici Vergi D\u00f6nemi: <\/strong>Ocak, \u015fubat ve mart aylar\u0131n\u0131 kapsayan ilk vergi d\u00f6neminin beyannamelerinin verilme ve vergilerinin \u00f6denme g\u00fcn\u00fc 17 May\u0131s\u2019t\u0131r.<\/li>\n\n\n\n<li><strong>2. Ge\u00e7ici Vergi D\u00f6nemi: <\/strong>Nisan, may\u0131s ve haziran aylar\u0131n\u0131 kapsayan ikinci vergi d\u00f6neminin beyannamelerin tebli\u011fi ve vergilerin \u00f6deme g\u00fcn\u00fc 17 A\u011fustos\u2019tur. Fakat \u00e7\u0131kar\u0131lan kanun sirk\u00fcleriyle bu s\u00fcre Hazine ve Maliye Bakanl\u0131\u011f\u0131nca 6 Eyl\u00fcl\u2019e uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n\n\n\n<li><strong>3. Ge\u00e7ici Vergi D\u00f6nemi: <\/strong>Temmuz, a\u011fustos ve eyl\u00fcl aylar\u0131n\u0131 kapsayan \u00fc\u00e7\u00fcnc\u00fc vergi d\u00f6nemindeyse beyannamelerin tebli\u011fi ve vergilerin \u00f6deme g\u00fcn\u00fc 17 Kas\u0131m olarak belirlenmi\u015ftir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Odemesi_Nasil_Yapilir\"><\/span>Ge\u00e7ici Vergi \u00d6demesi Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ge\u00e7ici vergi \u00f6demesi yapmak i\u00e7in \u00f6ncelikle ge\u00e7ici vergi beyannamesinde bulunmak gerekir. Beyannameyi e-devlet \u00fczerinden doldurduktan sonra sonra \u00fc\u00e7 \u015fekilde vergi \u00f6demesi yapma se\u00e7ene\u011fi olu\u015fur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vergi dairesine giderek \u00f6demek:<\/strong> Beyanname ve tahakkuk fi\u015fiyle vergi dairesi veznesine gidip \u00f6deme yap\u0131labilir.<\/li>\n\n\n\n<li><strong>Bankaya giderek \u00f6demek:<\/strong> Kamu bankalar\u0131 \u00fczerinden tahakkuk fi\u015fiyle \u00f6deme yap\u0131labilir.<\/li>\n\n\n\n<li><strong>\u0130nternetten \u00f6demek:<\/strong> Bankalar\u0131n interaktif uygulamalar\u0131 sayesinde ge\u00e7ici vergi \u00f6demesi saniyeler i\u00e7inde kolayl\u0131kla yap\u0131labilir.<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;Bu \u00fc\u00e7 yoldan biriyle \u00f6deme yap\u0131ld\u0131ktan sonra vergi \u00f6deme s\u00fcreci tamamlanm\u0131\u015f olur.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Odeme_Tarihleri_Ne_Zaman\"><\/span>Ge\u00e7ici Vergi \u00d6deme Tarihleri Ne Zaman?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ge\u00e7ici vergi \u00f6deme zamanlar\u0131 \u00fc\u00e7 ayl\u0131k d\u00f6nemlerde belirtilen tarihlerdeki g\u00fcnlerdir. Beyanname verilen g\u00fcn\u00fcn ak\u015fam\u0131na kadar \u00f6deme yap\u0131l\u0131r. Bu g\u00fcnlerse kanunda belirtildi\u011fi \u00fczere \u00fc\u00e7 ayl\u0131k d\u00f6nemi izleyen ikinci ay\u0131n 17. g\u00fcn\u00fcd\u00fcr. Yani aksi bir karar \u00e7\u0131kmamas\u0131 h\u00e2linde 17 May\u0131s, 17 A\u011fustos ve 17 Kas\u0131m g\u00fcnleri beyanname ve \u00f6deme yapma g\u00fcnleridir. Bu g\u00fcnlerin ak\u015fam\u0131na kadar hem beyanname verilmeli hem \u00f6deme yap\u0131lmal\u0131d\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Odenmezse_Ne_Olur\"><\/span>Ge\u00e7ici Vergi \u00d6denmezse Ne Olur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ge\u00e7ici vergi zaman\u0131nda \u00f6denmezse vergi m\u00fckelleflerinin kar\u015f\u0131la\u015faca\u011f\u0131 birka\u00e7 yapt\u0131r\u0131m bulunur. Tahakkuk edilmi\u015f fakat \u00f6denmemi\u015f vergilerin y\u0131ll\u0131k beyanname \u00fczerinden hesaplanan vergiden hesaplama imk\u00e2n\u0131 bulunmayan ge\u00e7ici vergi tutarlar\u0131 d\u00fc\u015f\u00fcl\u00fcr. D\u00fc\u015f\u00fclen ge\u00e7ici vergi tutar\u0131na verginin \u00f6denmesi gereken tarihten y\u0131l sonunda \u00f6denen zamana kadar ge\u00e7en s\u00fcre i\u00e7in gecikme zamm\u0131 uygulan\u0131r.<\/p>\n\n\n\n<p>Ayr\u0131ca ge\u00e7ici verginin %10&#8217;u a\u015fan bir miktarda eksik beyan edilmesi sonucunda eksik beyan edilen k\u0131s\u0131m i\u00e7in yap\u0131lacak kendili\u011finden veya ikmalen tarhiyatta vergi z\u0131yai cezas\u0131yla birlikte gecikme faizi uygulan\u0131r. %10\u2019luk yan\u0131lma pay\u0131n\u0131n beyan verilmesi gereken (beyan\u0131n verildi\u011fi de\u011fil) tarihteki ge\u00e7ici vergi matrah\u0131 \u00fczerinden hesaplanmas\u0131 gerekmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellefle_Vergilerinizi_Kontrol_Etmek_Artik_Cok_Kolay\"><\/span>M\u00fckellef\u2019le Vergilerinizi Kontrol Etmek Art\u0131k \u00c7ok Kolay!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> olarak sanal ofis ve muhasebe hizmetlerimizle vergi d\u00f6nemlerinde de yan\u0131n\u0131zday\u0131z. \u015eirket y\u00f6netiminde ihtiyac\u0131n\u0131z olan pek \u00e7ok i\u015flemi sizin i\u00e7in pratik ve g\u00fcvenli bi\u00e7imde hallediyoruz. Muhasebe kay\u0131tlar\u0131; gelir, gider, varl\u0131k ve bor\u00e7 takibi sayesinde \u015firketinizin mali durumunu takip edebilir, bilin\u00e7li kararlar alabilirsiniz. <\/p>\n\n\n\n<p>Siz de hemen kaydolun, i\u015fletmenizin vergi s\u00fcre\u00e7lerini takip eden M\u00fckellef ile i\u015fletmenizi b\u00fcy\u00fctmeye ve geli\u015ftirmeye daha \u00e7ok vakit ay\u0131r\u0131n. Hemen kaydolarak avantajl\u0131 fiyatlardan yararlanabilir, uzman kadromuzdan destek almaya ba\u015flayabilirsiniz. Vergilerinizi g\u00fcvenle takip etmek i\u00e7in 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<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ge\u00e7ici gelir vergisi hakk\u0131nda s\u0131k\u00e7a sorulan sorulara buradan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1729841976024\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Hangi_Kazanclar_Gecici_Vergi_Kapsamina_Girer\"><\/span>Hangi Kazan\u00e7lar Ge\u00e7ici Vergi Kapsam\u0131na Girer?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ger\u00e7ek usulde vergilendirilen ticari kazan\u00e7 sahipleri,\u00a0serbest meslek erbab\u0131 ve\u00a0kurumlar vergisi m\u00fckellefleri, cari vergilendirme d\u00f6neminin gelir ve kurumlar vergisine g\u00f6re hesap edilmek \u00fczere ge\u00e7ici vergi \u00f6demek zorundad\u0131r.<br \/>Adi ortakl\u0131klar, kollektif \u015firketler ve adi komandit \u015firketler ortakl\u0131k olarak gelir veya kurumlar vergisi m\u00fckellefi olmad\u0131klar\u0131ndan ge\u00e7ici vergi m\u00fckellefi de say\u0131lmaz. Ancak adi ortakl\u0131klar\u0131n ve kollektif \u015firketlerdeki ortaklar\u0131n, komandit \u015firkette komandite ortaklar\u0131n elde etti\u011fi kazan\u00e7lar ge\u00e7ici vergi konusu olur.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1729842005076\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Hangi_Kazanclar_Gecici_Vergi_Kapsamina_Girmez\"><\/span>Hangi Kazan\u00e7lar Ge\u00e7ici Vergi Kapsam\u0131na Girmez?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Baz\u0131 kazan\u00e7 sahipleri ge\u00e7ici vergi kapsam\u0131na girmez.\u00a0Tasfiye h\u00e2lindeki kurumlar vergisi m\u00fckellefleri tasfiye d\u00f6nemlerinde, basit usulden vergilendirilen gelir vergisi m\u00fckellefleri, y\u0131llar boyunca in\u015faat ve onarma i\u015fleri yapanlar, \u00fccret geliri elde edenler, menkul ve gayrimenkul sermaye irad\u0131 sahipleri, zirai kazan\u00e7 sahipleri, di\u011fer kazan\u00e7 ve irat elde edenler, kazan\u00e7lar\u0131 vergiden istisna edilen serbest meslek erbab\u0131, noterlik mesle\u011fini y\u00fcr\u00fcten m\u00fckellefler ge\u00e7ici vergi \u00f6demez. Fakat ge\u00e7ici vergi \u00f6demeyen bu ki\u015filer, bu meslekleri d\u0131\u015f\u0131nda ge\u00e7ici vergi kapsam\u0131na giren kazan\u00e7 sa\u011fl\u0131yorsa o kazanc\u0131n ge\u00e7ici vergisini \u00f6demelidir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1729842058138\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Uzatildi_mi\"><\/span>Ge\u00e7ici Vergi Uzat\u0131ld\u0131 m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Evet, ge\u00e7ici verginin ikinci d\u00f6nemi \u00f6nce 6 Eyl\u00fcl&#8217;e, sonradan \u00e7\u0131kar\u0131lan kanun sirk\u00fclerine istinaden 13 Eyl\u00fcl&#8217;e uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1729842240083\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gecici_Vergide_Istisnalar_Nelerdir\"><\/span>Ge\u00e7ici Vergide \u0130stisnalar Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ge\u00e7ici vergide istisnalar, Kurumlar Vergisi Kanunu veya Gelir Vergisi Kanunu\u2019nda ge\u00e7erli olan istisnalard\u0131r. Bu istisnalar k\u0131yasen ilgili ge\u00e7ici vergiye de uygulan\u0131r.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1729842250763\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Beyannamesi_Ne_Zaman_Verilir\"><\/span>Ge\u00e7ici Vergi Beyannamesi Ne Zaman Verilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ge\u00e7ici vergi beyannamesi, 17 May\u0131s, 17 A\u011fustos ve 17 Kas\u0131m g\u00fcnleri \u00fc\u00e7 ayl\u0131k periyotlarla verilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1729842261812\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Defter_Beyanda_Gecici_Vergi_Nasil_Yapilir\"><\/span>Defter Beyanda Ge\u00e7ici Vergi Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n sitesi \u00fczerinden ilgili hesap d\u00f6nemine ait defter beyanda ge\u00e7ici vergi yap\u0131labilir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1729842271498\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gelir_Gecici_Vergi_Kac_Ayda_Bir_Odenir\"><\/span>Gelir Ge\u00e7ici Vergi Ka\u00e7 Ayda Bir \u00d6denir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Gelir ge\u00e7ici vergi, kurum ge\u00e7ici vergi gibi \u00fc\u00e7 ayda bir \u00f6denir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1729842285107\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Muhasebe_Kaydi_Nasil_Yapilir\"><\/span>Ge\u00e7ici Vergi Muhasebe Kayd\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130ki \u015fekilde vergi muhasebe kayd\u0131 yap\u0131labilir. Bunlardan ilki 193 numaral\u0131 Pe\u015fin \u00d6denen Vergiler ve Fonlar hesab\u0131na bor\u00e7 kayd\u0131 ve 360 numaral\u0131 \u00d6denecek Vergi ve Fonlar hesab\u0131n\u0131 alacak kayd\u0131 yaparak ger\u00e7ekle\u015fir. Di\u011feriyse 193 numaral\u0131 Pe\u015fin \u00d6denen Vergiler ve Fonlar hesab\u0131na bor\u00e7 kayd\u0131 ve 100 numaral\u0131 Kasa hesab\u0131na ise alacak kayd\u0131 yap\u0131lmas\u0131yla olur.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1729842294507\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gecici_Vergide_Bagkur_Primi_Nereye_Yazilir\"><\/span>Ge\u00e7ici Vergide Ba\u011fkur Primi Nereye Yaz\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ge\u00e7ici vergide Ba\u011fkur primleri &#8220;Di\u011fer \u0130ndirimler&#8221; s\u00fctununa yaz\u0131l\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/teknoloji.gib.gov.tr\/sites\/default\/files\/fileadmin\/user_upload\/beyannameler\/Gecici_Vergi_Bey_Gel_2006.xls\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/teknoloji.gib.gov.tr\/sites\/default\/files\/fileadmin\/user_upload\/beyannameler\/Gecici_Vergi_Bey_Gel_2006.xls<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/teknoloji.gib.gov.tr\/sites\/default\/files\/fileadmin\/user_upload\/beyannameler\/Gecici_Vergi_Bey_Kur_2010.xls\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/teknoloji.gib.gov.tr\/sites\/default\/files\/fileadmin\/user_upload\/beyannameler\/Gecici_Vergi_Bey_Kur_2010.xls<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5520&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5520&amp;MevzuatTur=1&amp;MevzuatTertip=5<\/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\n\n\n<p><a href=\"https:\/\/teknoloji.gib.gov.tr\/6-eylul-2024-gunu-sonuna-kadar-verilmesi-gereken-2024-ii-gecici-vergi-donemine-nisan-mayis-haziran\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/teknoloji.gib.gov.tr\/6-eylul-2024-gunu-sonuna-kadar-verilmesi-gereken-2024-ii-gecici-vergi-donemine-nisan-mayis-haziran<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergiler kimi zaman sat\u0131n al\u0131nan \u00fcr\u00fcnlerden tahsil edilir, kimi zamansa vergi m\u00fckelleflerinin bu vergileri \u00f6zel olarak \u00f6demesi gerekir. \u00c7e\u015fitli vergi m\u00fckelleflerine vergi \u00f6devlerini yerine getirmeleri i\u00e7in baz\u0131 y\u00f6ntemler sa\u011flanm\u0131\u015ft\u0131r. Bu y\u00f6ntemlerden biri de ticari kazan\u00e7 sahipleriyle serbest meslek erbab\u0131na y\u00f6nelik gelir ve kurumlar vergisinde uygulanan ge\u00e7ici vergidir. M\u00fckellefler i\u00e7in ge\u00e7ici vergi uygulamalar\u0131 mali planlama ve &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8519,"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-8512","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\/8512","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\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=8512"}],"version-history":[{"count":5,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8512\/revisions"}],"predecessor-version":[{"id":11299,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8512\/revisions\/11299"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8519"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=8512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=8512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=8512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}