{"id":9064,"date":"2024-12-25T17:13:45","date_gmt":"2024-12-25T14:13:45","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=9064"},"modified":"2026-01-06T10:12:32","modified_gmt":"2026-01-06T07:12:32","slug":"basit-usulde-vergilendirme-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/basit-usulde-vergilendirme-nedir\/","title":{"rendered":"Basit Usulde Vergilendirme Nedir? \u015eartlar\u0131 Nelerdir?"},"content":{"rendered":"\n<p>T\u00fcrkiye Cumhuriyeti, Gelir Vergisi Kanunu h\u00fckm\u00fcnce belirlenen de\u011ferin alt\u0131nda kazan\u00e7 elde eden k\u00fc\u00e7\u00fck esnaflar\u0131n ve i\u015fletmelerin yararlanabildi\u011fi bir vergi sistemine sahiptir. Basit usulde vergilendirme olarak adland\u0131r\u0131lan bu y\u00f6ntem sayesinde m\u00fckellefler vergilendirme a\u015famas\u0131nda birtak\u0131m avantajlardan yararlanabilir. Ancak bu vergilendirme sisteminin kapsam\u0131na girebilmek i\u00e7in \u00e7e\u015fitli \u015fartlar\u0131n sa\u011flanmas\u0131 gerekir. Y\u00fcr\u00fctt\u00fc\u011f\u00fcn\u00fcz i\u015fin basit usule uygun olup olmad\u0131\u011f\u0131n\u0131 \u00f6\u011frenerek vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz\u00fc daha kolay y\u00f6netilir h\u00e2le getirebilirsiniz.<\/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\/basit-usulde-vergilendirme-nedir\/#Basit_Usulde_Vergilendirme_Nedir\" >Basit Usulde Vergilendirme 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\/basit-usulde-vergilendirme-nedir\/#Basit_Usulde_Vergilendirmenin_Faydalari_Nelerdir\" >Basit Usulde Vergilendirmenin Faydalar\u0131 Nelerdir?<\/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\/basit-usulde-vergilendirme-nedir\/#Kimler_Basit_Usulde_Vergilendirmeye_Tabidir\" >Kimler Basit Usulde Vergilendirmeye Tabidir?&nbsp;<\/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\/basit-usulde-vergilendirme-nedir\/#Basit_Usulde_Vergilendirmenin_Sartlari_Nelerdir\" >Basit Usulde Vergilendirmenin \u015eartlar\u0131 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\/basit-usulde-vergilendirme-nedir\/#Genel_Sartlar\" >Genel \u015eartlar<\/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\/basit-usulde-vergilendirme-nedir\/#Ozel_Sartlar\" >\u00d6zel \u015eartlar<\/a><\/li><\/ul><\/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\/basit-usulde-vergilendirme-nedir\/#Basit_Usulden_Kimler_Faydalanamaz\" >Basit Usulden Kimler Faydalanamaz?<\/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\/basit-usulde-vergilendirme-nedir\/#Basit_Usulde_Vergilendirmeye_Tabi_Mukelleflerin_Muaf_Oldugu_Islemler_Nelerdir\" >Basit Usulde Vergilendirmeye Tabi M\u00fckelleflerin Muaf Oldu\u011fu \u0130\u015flemler Nelerdir?<\/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\/basit-usulde-vergilendirme-nedir\/#Basit_Usulde_Defter-Beyan_Sistemi_Nasil_Uygulanir\" >Basit Usulde Defter-Beyan Sistemi Nas\u0131l Uygulan\u0131r?<\/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\/basit-usulde-vergilendirme-nedir\/#Basit_Usulde_Vergilendirmede_Yukumlulukler_Nelerdir\" >Basit Usulde Vergilendirmede Y\u00fck\u00fcml\u00fcl\u00fckler Nelerdir?<\/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\/basit-usulde-vergilendirme-nedir\/#Basit_Usulden_Gercek_Usule_Gecis_Nasil_Yapilir\" >Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015f 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-12\" href=\"https:\/\/mukellef.co\/blog\/basit-usulde-vergilendirme-nedir\/#Muhasebe_Islemlerinizi_Mukellefle_Kolaylastirin\" >Muhasebe \u0130\u015flemlerinizi M\u00fckellef&#8217;le Kolayla\u015ft\u0131r\u0131n!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulde_Vergilendirme_Nedir\"><\/span>Basit Usulde Vergilendirme Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;na (GVK) g\u00f6re ticaret ve sanat erbab\u0131 olan vergi m\u00fckellefleri ger\u00e7ek usulde ve basit usulde ticari kazan\u00e7 sa\u011flayanlar olarak ikiye ayr\u0131l\u0131r. Basit usulde vergilendirmenin kapsam\u0131n\u0131 anlamak i\u00e7in ger\u00e7ek usulde vergilendirme sistemi hakk\u0131nda bilgi sahibi olmak gerekir. Ger\u00e7ek usule tabi m\u00fckelleflerin gelir ve gider beyan\u0131na g\u00f6re KDV (<a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">Katma De\u011fer Vergisi<\/a>), <a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">gelir vergisi<\/a> ve stopaj vergilendirmeleri yap\u0131l\u0131r. Genellikle b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletmelerin vergilendirilmesinde uygulanan bu y\u00f6ntem bir\u00e7ok detayl\u0131 muhasebe kayd\u0131n\u0131n tutulmas\u0131n\u0131 gerektirir. Basit usulde kazan\u00e7 elde eden m\u00fckelleflereyse baz\u0131 vergi ve i\u015flem kolayl\u0131klar\u0131 sa\u011flan\u0131r.&nbsp;<\/p>\n\n\n\n<p>Basit usulde vergilendirme devlet taraf\u0131ndan belirlenen kazan\u00e7 miktar\u0131n\u0131 a\u015fmayan k\u00fc\u00e7\u00fck, orta \u00f6l\u00e7ekli i\u015fletmelerin ve esnaflar\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc d\u00fczenleyen sistemdir. Basit usulde ticari kazan\u00e7, giderlerle sat\u0131lan mallar\u0131n al\u0131\u015f bedelleri aras\u0131ndaki fark \u00fczerinden hesaplan\u0131r. Bu fark\u0131n hesaplanmas\u0131ysa m\u00fckellefin yapt\u0131\u011f\u0131 i\u015f i\u00e7in belirlenen al\u0131\u015f, gider ve has\u0131lat de\u011ferlerine ili\u015fkin tutarlara ba\u011fl\u0131d\u0131r. Bu m\u00fckellefler defter tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn olmamas\u0131 ve KDV istisnas\u0131 gibi bir\u00e7ok avantajdan faydalanabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulde_Vergilendirmenin_Faydalari_Nelerdir\"><\/span>Basit Usulde Vergilendirmenin Faydalar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>7338 say\u0131l\u0131 Kanunla, 193 say\u0131l\u0131 Gelir Vergisi Kanunu&#8217;na eklenen m\u00fckerrer 20\/A maddesine g\u00f6re basit usule tabi m\u00fckelleflerin ticari kazan\u00e7lar\u0131 gelir vergisinden istisnad\u0131r. Ger\u00e7ek usulde vergilendirme sisteminde eksiksiz uygulanmas\u0131 gereken bir\u00e7ok zorunluluk basit usulde olmad\u0131\u011f\u0131 i\u00e7in m\u00fckellefler daha az b\u00fcrokrasi ve muhasebe i\u015fiyle u\u011fra\u015f\u0131r.<\/p>\n\n\n\n<p>Kazan\u00e7lar\u0131 basit usulde vergilendirme kapsam\u0131na giren m\u00fckelleflere sa\u011flanan kolayl\u0131klar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00e7ek usulde vergilendirmede oldu\u011fu gibi ge\u00e7ici vergi beyannamesi verme zorunlulu\u011fu yoktur.&nbsp;<\/li>\n\n\n\n<li>M\u00fckellefler vergi tevkifat\u0131, di\u011fer bir ifadeyle vergi kesintisi yapmak zorunda de\u011fildir.<\/li>\n\n\n\n<li>Kazan\u00e7lar\u0131 basit usulde vergilendirmeye d\u00e2hil edilen m\u00fckelleflerin teslimleri ve hizmetleri KDV&#8217;den istisna edilmekle birlikte m\u00fckellefler KDV Beyannamesi vermez.<\/li>\n\n\n\n<li>Basit usulde vergilendirmeye ba\u011fl\u0131 m\u00fckellefler taraf\u0131ndan prim hizmet beyannamesi verilmez.&nbsp;<\/li>\n\n\n\n<li>M\u00fckellefler gelir vergisi kesintilerinin toplu olarak beyannamesini vermekten muaft\u0131r. Yani muhtasar beyanname vermelerine gerek yoktur. (5510 say\u0131l\u0131 Kanuna g\u00f6re sigortal\u0131 \u00e7al\u0131\u015fanlar\u0131 bildirmekle y\u00fck\u00fcml\u00fc olanlar muhtasar ve prim hizmet beyannamesini vermelidir.)<\/li>\n\n\n\n<li>\u0130stisna kapsam\u0131ndaki kazanca sahip m\u00fckellefler, bu kazan\u00e7lar i\u00e7in y\u0131ll\u0131k beyanname vermek zorunda de\u011fildir. Gayrimenkul ve menkul sermaye irad\u0131 (d\u00f6nemsel gelir \u00e7e\u015fidi) gibi kazan\u00e7lar i\u00e7in yaz\u0131l\u0131 bildirim vermeleri h\u00e2linde bu gelirleri beyannameye d\u00e2hil edilmez.<\/li>\n\n\n\n<li>Kazan\u00e7lar\u0131 basit usulde olan m\u00fckellefler defter tutmakla y\u00fck\u00fcml\u00fc de\u011fildir. Al\u0131nan ve verilen belgelerin kay\u0131tlar\u0131 arac\u0131l\u0131k ve sorumluluk s\u00f6zle\u015fmesi d\u00fczenlenen meslek odas\u0131n\u0131n ya da mensuplar\u0131n\u0131n yard\u0131m\u0131yla Defter-Beyan Sistemi \u00fczerinden y\u00fcr\u00fct\u00fcl\u00fcr.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/kimler-basit-usulde-vergilendirmeye-tabidir-1024x585.jpeg\" alt=\"kimler basit usulde vergilendirmeye tabidir\" class=\"wp-image-9073\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/kimler-basit-usulde-vergilendirmeye-tabidir-1024x585.jpeg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/kimler-basit-usulde-vergilendirmeye-tabidir-300x171.jpeg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/kimler-basit-usulde-vergilendirmeye-tabidir-768x439.jpeg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/kimler-basit-usulde-vergilendirmeye-tabidir.jpeg 1344w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kimler_Basit_Usulde_Vergilendirmeye_Tabidir\"><\/span>Kimler Basit Usulde Vergilendirmeye Tabidir?&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmeler ve esnaf faaliyetlerini s\u00fcrd\u00fcren ki\u015filer belirli \u015fartlara ba\u011fl\u0131 olarak basit usulde vergilendirme sisteminden yararlanabilir. Ki\u015filerin elde ettikleri kazan\u00e7lar alt ve \u00fcst s\u0131n\u0131r \u015feklinde \u00f6ng\u00f6r\u00fclm\u00fc\u015f de\u011ferlere uygun olmal\u0131d\u0131r.<\/p>\n\n\n\n<p>Basit usule tabi olabilen baz\u0131 i\u015fler, meslekler ve belirli i\u015fleri y\u00fcr\u00fcten m\u00fckellefler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bakkal,<\/li>\n\n\n\n<li>Manav,<\/li>\n\n\n\n<li>Market,<\/li>\n\n\n\n<li>\u00c7ay oca\u011f\u0131 i\u015fletmecisi,<\/li>\n\n\n\n<li>Kantin i\u015fletmecisi,<\/li>\n\n\n\n<li>Taksi i\u015fletmecisi,<\/li>\n\n\n\n<li>Terzi,<\/li>\n\n\n\n<li>Kuaf\u00f6r,<\/li>\n\n\n\n<li>Tamirci,<\/li>\n\n\n\n<li>Marangoz,<\/li>\n\n\n\n<li>Tesisat\u00e7\u0131,<\/li>\n\n\n\n<li>Ziraat\u00e7\u0131,<\/li>\n\n\n\n<li>Sanatk\u00e2r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulde_Vergilendirmenin_Sartlari_Nelerdir\"><\/span>Basit Usulde Vergilendirmenin \u015eartlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckelleflerin basit usulde vergilendirmeye tabi olabilmesi i\u00e7in Gelir Vergisi Kanunu&#8217;nun 47&#8217;nci maddesinde yer alan genel \u015fartlar\u0131 ve 48&#8217;inci maddesinde yer alan \u00f6zel \u015fartlar\u0131 kar\u015f\u0131lamalar\u0131 gerekir. \u0130lgili \u015fartlar\u0131 sa\u011flayan m\u00fckelleflerin ticari kazan\u00e7lar\u0131 basit usulde vergilendirme kapsam\u0131na al\u0131n\u0131r. Genel ve \u00f6zel \u015fartlardan herhangi birinin hesap d\u00f6nemindeki y\u0131l\u0131n i\u00e7inde sa\u011flanmamas\u0131 h\u00e2linde m\u00fckellefler, yeni y\u0131la girilecek ilk g\u00fcnden itibaren ger\u00e7ek usulde vergilendirmeye tabi olmaya ba\u015flar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Genel_Sartlar\"><\/span>Genel \u015eartlar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Basit usulde vergilendirmenin genel \u015fartlar\u0131 \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00c7al\u0131\u015fma Durumu:<\/strong> M\u00fckellefler kendi i\u015flerinde eylemsel olarak \u00e7al\u0131\u015fmak ya da i\u015f yerinde bulunmak zorundad\u0131r. \u0130\u015f yerinde yard\u0131mc\u0131 i\u015f\u00e7i ve \u00e7\u0131rak \u00e7al\u0131\u015fmas\u0131 herhangi bir sorun te\u015fkil etmez. \u0130\u015f sahibinin seyahat, hastal\u0131k, ihtiyarl\u0131k, askerlik ve tutukluluk gibi zorunlu durumlarda ge\u00e7ici olarak i\u015f yerinden ayr\u0131lmas\u0131 da bu \u015fart\u0131 bozmaz. M\u00fckellefin \u00f6l\u00fcm\u00fc h\u00e2linde e\u015fi veya \u00e7ocuklar\u0131 i\u015fi s\u00fcrd\u00fcr\u00fcrlerse \u015fart\u0131n h\u00fckm\u00fc ge\u00e7erli olmaya devam eder. M\u00fckellefin e\u015finin ya da \u00e7ocuklar\u0131n\u0131n eylemsel olarak i\u015fin ba\u015f\u0131nda bulunup bulunmad\u0131klar\u0131na bak\u0131lmaz. Fiziki bir i\u015fletmeye ba\u011fl\u0131 olmadan \u00e7al\u0131\u015f\u0131lan baz\u0131 mesleklerde veya birden fazla i\u015f yerinde faaliyette bulunma durumunda da m\u00fckellefin bilfiil i\u015fin ba\u015f\u0131nda bulunup bulunmad\u0131\u011f\u0131na bak\u0131l\u0131r. \u00d6rne\u011fin taksi i\u015fletmecili\u011fi yapan ve basit usulle vergilendirilen bir m\u00fckellef, ikinci arac\u0131n\u0131 sat\u0131n al\u0131p iki ara\u00e7la faaliyetine devam ederse i\u015fte \u00e7al\u0131\u015fma ve i\u015fin ba\u015f\u0131nda olma \u015fart\u0131n\u0131 sa\u011flamamaya ba\u015flar. Bu sebeple basit usul kapsam\u0131ndan \u00e7\u0131km\u0131\u015f olur.\u00a0<\/li>\n\n\n\n<li><strong>M\u00fclkiyet Kira Bedeli:<\/strong> \u0130\u015f yerinin m\u00fclkiyeti m\u00fckellefe aitse emsal kira bedelinin, m\u00fckellef i\u015f yerini kiralam\u0131\u015fsa y\u0131ll\u0131k kira bedelinin toplamlar\u0131n\u0131n belirlenen tutar\u0131 a\u015fmamas\u0131 gerekir. B\u00fcy\u00fck\u015fehirlerin ve di\u011fer belediyelerin s\u0131n\u0131rlar\u0131na ba\u011fl\u0131 olmak \u00fczere kararla\u015ft\u0131r\u0131lan miktarlar her y\u0131l farkl\u0131l\u0131k g\u00f6sterir. \u00d6rne\u011fin 2026 y\u0131l\u0131nda b\u00fcy\u00fck\u015fehir belediyelerinin s\u0131n\u0131rlar\u0131n\u0131n i\u00e7inde \u20ba86.500, di\u011fer belediyelerin s\u0131n\u0131rlar\u0131 i\u00e7inse \u20ba57.700 s\u0131n\u0131r belirlenmi\u015ftir.<\/li>\n\n\n\n<li><strong>Ger\u00e7ek Usule Tabi Olmama:<\/strong> M\u00fckelleflerin ticari, zirai ve mesleki faaliyetleri itibar\u0131yla ger\u00e7ek usulde gelir vergisine tabi olmamalar\u0131 gerekir.<\/li>\n\n\n\n<li><strong>Ortakl\u0131klarda Basit Usule Ba\u011fl\u0131 Olma \u015eart\u0131:<\/strong> Ortak y\u00fcr\u00fct\u00fclen i\u015flerde basit usule tabi olup olunmad\u0131\u011f\u0131n\u0131n \u00f6\u011frenilmesi i\u00e7in i\u015f hacminin \u00f6l\u00e7\u00fcs\u00fc ve y\u0131ll\u0131k kira bedeli toplu olarak ele al\u0131n\u0131r. Ortaklar\u0131n biri ger\u00e7ek usule ba\u011fl\u0131ysa di\u011fer ortaklar da ger\u00e7ek usulde vergilendirmeye d\u00e2hil olur.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ozel_Sartlar\"><\/span>\u00d6zel \u015eartlar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Basit usulde vergilendirmenin \u00f6zel \u015fartlar\u0131 \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Has\u0131lat S\u0131n\u0131r\u0131:<\/strong> Sat\u0131n ald\u0131klar\u0131 mallara herhangi bir i\u015flem uygulamadan veya i\u015fledikten sonra satan m\u00fckelleflerin y\u0131ll\u0131k has\u0131lat\u0131 belirlenen tutar\u0131 a\u015fmamal\u0131d\u0131r. \u00d6rne\u011fin 2026 y\u0131l\u0131 i\u00e7in y\u0131ll\u0131k al\u0131m tutar\u0131n\u0131n \u20ba1.300.000, y\u0131ll\u0131k sat\u0131\u015f tutar\u0131n\u0131nsa \u20ba1.900.000&#8217;n\u0131 ge\u00e7memesi gerekti\u011fi belirlenmi\u015ftir.<\/li>\n\n\n\n<li><strong>Haric\u00ee \u0130\u015fler:<\/strong> Sat\u0131n ald\u0131klar\u0131 mallar\u0131 i\u015flemeden ya da i\u015fleyerek satanlar\u0131n haricindeki i\u015flerle u\u011fra\u015fan m\u00fckelleflerin bir y\u0131l i\u00e7inde kazand\u0131klar\u0131 gayrisafi i\u015f has\u0131lat\u0131 de\u011ferlerinin azami tutar\u0131 da kanunen belirlenir. Bu tutar 2026 y\u0131l\u0131 i\u00e7in \u20ba650.000 olarak belirlenmi\u015ftir.<\/li>\n\n\n\n<li><strong>\u0130ki \u0130\u015f \u00c7e\u015fidinin Birlikte Y\u00fcr\u00fct\u00fclmesi:<\/strong> \u0130\u015flenen, i\u015flenmeyen mallar\u0131 ve di\u011fer i\u015fleri birlikte y\u00fcr\u00fcten m\u00fckellefler i\u00e7in de y\u0131ll\u0131k sat\u0131\u015f tutar\u0131n\u0131n ve i\u015f has\u0131lat\u0131 toplam\u0131n\u0131n \u00fcst de\u011feri \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu de\u011fer 2026 y\u0131l\u0131 i\u00e7in \u20ba1.300.000 olarak belirlenmi\u015ftir.\u00a0<\/li>\n\n\n\n<li><strong>Emtia Ticaretinde D\u00fc\u015f\u00fck Kazan\u00e7 Tespiti:<\/strong> Emtia ticaretiyle u\u011fra\u015fan m\u00fckelleflerin kazan\u00e7 de\u011ferlerinin emsallerine k\u0131yasla d\u00fc\u015f\u00fck tespit edilmesi h\u00e2linde \u00f6zel kazan\u00e7 s\u0131n\u0131rlar\u0131 belirlenir. Akaryak\u0131t, \u015feker, de\u011ferli k\u00e2\u011f\u0131t, i\u00e7ki, t\u00fct\u00fcn ve Mill\u00ee Piyango bileti gibi i\u015flerde benzerlerine g\u00f6re daha alt s\u0131n\u0131rda kazan\u00e7 elde edilmesi durumunda T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;nca belirlenecek al\u0131m sat\u0131m hadleri esas al\u0131n\u0131r.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulden_Kimler_Faydalanamaz\"><\/span>Basit Usulden Kimler Faydalanamaz?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u00fcy\u00fck \u00f6l\u00e7ekli ve kapsaml\u0131 ticari faaliyetlerle u\u011fra\u015fan m\u00fckellefler basit usulde vergilendirmeden yararlanamaz. Ayr\u0131ca Gelir Vergisi Kanunu&#8217;na g\u00f6re baz\u0131 m\u00fckellefler genel ve \u00f6zel \u015fartlar\u0131 yerine getirse bile basit usule g\u00f6re vergilendirilemez.<\/p>\n\n\n\n<p>Bu m\u00fckellefler \u015funlard\u0131r:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kollektif \u015firket ortaklar\u0131 ile komandit \u015firketlerin komandite ortaklar\u0131,<\/li>\n\n\n\n<li>\u0130krazat (\u00f6d\u00fcn\u00e7 para verme) i\u015fleriyle u\u011fra\u015fanlar,<\/li>\n\n\n\n<li>Sarraflar, k\u0131ymetli maden ve m\u00fccevherat al\u0131m sat\u0131m\u0131yla u\u011fra\u015fanlar,<\/li>\n\n\n\n<li>Gelir Vergisi Kanunu&#8217;nun 94&#8217;\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda say\u0131lan ki\u015fi ve kurumlara kar\u015f\u0131 in\u015faat ve onarma i\u015fini taahh\u00fct edenlerle bu m\u00fckelleflere kar\u015f\u0131 derece derece taahh\u00fctte bulunanlar,<\/li>\n\n\n\n<li>Sigorta prod\u00fckt\u00f6rleri,<\/li>\n\n\n\n<li>Her t\u00fcrl\u00fc ilan ve reklam i\u015fleriyle u\u011fra\u015fanlar veya bu i\u015flere tavassut (arac\u0131l\u0131k) edenler,<\/li>\n\n\n\n<li>Gayrimenkul ve gemi al\u0131m sat\u0131m\u0131yla u\u011fra\u015fanlar,<\/li>\n\n\n\n<li>Tavassut (arac\u0131l\u0131k) i\u015fi yapanlar (day\u0131ba\u015f\u0131lar hari\u00e7),<\/li>\n\n\n\n<li>Maden i\u015fletmeleri, ta\u015f ve kire\u00e7 ocaklar\u0131, kum ve \u00e7ak\u0131l istihsal yerleri, tu\u011fla ve kiremit harmanlar\u0131 i\u015fletenler,<\/li>\n\n\n\n<li>\u015eehirleraras\u0131 y\u00fck ve yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapanlar ile treyler, \u00e7ekici ve benzerlerinin sahip veya i\u015fleticileri (Yap\u0131s\u0131 itibar\u0131yla s\u00fcr\u00fcc\u00fcs\u00fcnden ba\u015fka on d\u00f6rt ve daha a\u015fa\u011f\u0131 oturma yeri olan ve insan ta\u015f\u0131maya mahsus motorlu kara ta\u015f\u0131tlar\u0131 ile yolcu ta\u015f\u0131yanlar hari\u00e7),<\/li>\n\n\n\n<li>Cumhurba\u015fkan\u0131nca kararla\u015ft\u0131r\u0131lan i\u015f gruplar\u0131, sekt\u00f6rler, il ve il\u00e7eler, b\u00fcy\u00fck\u015fehir belediyeleri d\u00e2hil olmak \u00fczere; il ve il\u00e7elerin belediye s\u0131n\u0131rlar\u0131 (m\u00fccavir alanlar d\u00e2hil) belediyelerin n\u00fcfuslar\u0131, y\u00f6reler itibar\u0131yla veya sabit bir i\u015f yerinde faaliyette bulunup bulunulmad\u0131\u011f\u0131na g\u00f6re ger\u00e7ek usulde vergilendirilmesi gerekli g\u00f6r\u00fclenler.<\/li>\n<\/ul>\n\n\n\n<p>Bu i\u015flere ba\u015flayan m\u00fckellefler daha \u00f6nce basit usule tabi olsalar bile faaliyetlere ba\u015flad\u0131klar\u0131 zamandan itibaren ger\u00e7ek usule g\u00f6re vergilendirilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulde_Vergilendirmeye_Tabi_Mukelleflerin_Muaf_Oldugu_Islemler_Nelerdir\"><\/span>Basit Usulde Vergilendirmeye Tabi M\u00fckelleflerin Muaf Oldu\u011fu \u0130\u015flemler Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Basit usulde vergilendirme sistemi, bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ve zorunlu tutulan i\u015flemler a\u00e7\u0131s\u0131ndan di\u011fer vergilendirme y\u00f6ntemlerine g\u00f6re daha avantajl\u0131d\u0131r. Basit usule ba\u011fl\u0131 m\u00fckelleflerin muaf oldu\u011fu i\u015flemler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Y\u0131ll\u0131k Beyanname Verme Zorunlulu\u011fu:<\/strong> Ticaret ve sanat i\u015flerinde basit ticari faaliyetlerini s\u00fcrd\u00fcren m\u00fckelleflerin ticari kazan\u00e7lar\u0131 gelir vergisinden istisnad\u0131r. Bu sebeple basit usulde vergilendirme sistemine tabi olan m\u00fckellefler y\u0131ll\u0131k beyanname vermek zorunda de\u011fildir.<\/li>\n\n\n\n<li><strong>Vergi Levhas\u0131 Alma Zorunlulu\u011fu:<\/strong> 01.01.2021 tarihinden itibaren GVK&#8217;nin 46&#8217;nc\u0131 maddesine g\u00f6re belirlenen ticari kazan\u00e7lar\u0131n vergi tarhiyat\u0131 kapsam\u0131na girmeyece\u011fi belirtilir. Yani ticari kazan\u00e7lar\u0131 basit usulde tespit edilen m\u00fckelleflerin vergi levhas\u0131 alma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.&nbsp;<\/li>\n\n\n\n<li><strong>\u0130ktisadi K\u0131ymet Sat\u0131\u015f\u0131nda Belge D\u00fczenleme Mecburiyeti: <\/strong>Basit usulde vergilendirmeye tabi olan m\u00fckelleflerin ta\u015f\u0131tlar\u0131n\u0131 ve di\u011fer sabit mal varl\u0131klar\u0131n\u0131 satmalar\u0131 sebebiyle fatura d\u00fczenleme mecburiyeti bulunmaz.&nbsp;<\/li>\n\n\n\n<li><strong>Katma De\u011fer Vergisi: <\/strong>M\u00fckelleflerin teslim ve hizmetleri KDV&#8217;den muaf olmakla beraber KDV beyannamesi verme zorunlulu\u011fu da yoktur. Kazan\u00e7lar\u0131 basit usul kapsam\u0131na al\u0131nan m\u00fckellefler ilgili vergi dairesine yaz\u0131l\u0131 bildirimde bulunarak vergiye tabi olmak istediklerini iletebilir. Bu durumda m\u00fckellefler \u00fc\u00e7er ayl\u0131k d\u00f6nemlerle katma de\u011fer vergisi \u00f6der. Kendi m\u00fckellefiyetleri i\u00e7in talepte bulunan ki\u015filerin m\u00fckellefiyeti \u00fc\u00e7 y\u0131l boyunca s\u00fcrer ve bu s\u00fcre bitmeden \u00f6nce \u00e7\u0131kma talebinde bulunmazlarsa m\u00fckellefiyet devam eder.<\/li>\n\n\n\n<li><strong>Gen\u00e7 Giri\u015fimci Kazanc\u0131 Vergisi: <\/strong>Yirmi dokuz ya\u015f\u0131n\u0131 doldurmayan ve ger\u00e7ek usule tabi olan m\u00fckelleflerin, \u00fc\u00e7 vergi d\u00f6nemi boyunca kazand\u0131klar\u0131 para miktar\u0131n\u0131n belirli bir k\u0131sm\u0131 vergiden muaf kabul edilir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulde_Defter-Beyan_Sistemi_Nasil_Uygulanir\"><\/span>Basit Usulde Defter-Beyan Sistemi Nas\u0131l Uygulan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Basit usulde vergilendirmeye ba\u011fl\u0131 olan m\u00fckellefler 01.01.2018 tarihi itibar\u0131yla Defter-Beyan Sistemi&#8217;ni kullanmakla y\u00fck\u00fcml\u00fcd\u00fcr. 486 S\u0131ra No&#8217;lu Vergi Usul Kanunu (VUK) Genel Tebli\u011fi&#8217;nde elektronik ortamda belge d\u00fczenlenmesini sa\u011flayan bu sisteme ili\u015fkin ayr\u0131nt\u0131l\u0131 bilgi verilmi\u015ftir. M\u00fckellefler kay\u0131tlar\u0131n\u0131 elektronik ortamda tutulabilir, saklayabilir, bildirimleri ve dilek\u00e7eleri elektronik olarak ula\u015ft\u0131rabilir. Bu sayede b\u00fcrokratik i\u015flemler i\u00e7in harcanan zaman ve maliyet azalm\u0131\u015f olur.<\/p>\n\n\n\n<p>Defter-Beyan Sistemi kullan\u0131m\u0131na ba\u015flamak i\u00e7in &#8220;defterbeyan.gov.tr&#8221; adresi \u00fczerinden ya da gelir vergisi kapsam\u0131nda tabi olunan vergi dairesi arac\u0131l\u0131\u011f\u0131yla ba\u015fvuru yap\u0131l\u0131r. Ba\u015fvurunun sistemin kullan\u0131lmaya ba\u015flanaca\u011f\u0131 takvim y\u0131l\u0131ndan \u00f6nceki ay\u0131n son g\u00fcn\u00fcne kadar (son g\u00fcn d\u00e2hil) yap\u0131lmas\u0131 gerekir.<\/p>\n\n\n\n<p>Basit usule ba\u011fl\u0131 olan m\u00fckellefler ba\u015fvurular\u0131n\u0131 kendileri yapabilecekleri gibi \u015fu \u015fekilde de yapabilirler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>486 S\u0131ra No&#8217;lu VUK Genel Tebli\u011fi&#8217;nin ekinde yer alan Defter-Beyan Sistemi Kullan\u0131m\u0131 Arac\u0131l\u0131k ve Sorumluluk S\u00f6zle\u015fmesi&#8217;ni d\u00fczenledikleri meslek odalar\u0131n\u0131n arac\u0131l\u0131\u011f\u0131yla,<\/li>\n\n\n\n<li>340 S\u0131ra No&#8217;lu VUK Genel Tebli\u011fi&#8217;nin ekindeki Elektronik Beyanname G\u00f6nderme Arac\u0131l\u0131k ve Sorumluluk S\u00f6zle\u015fmesi\u2018ni imzalad\u0131klar\u0131 meslek mensuplar\u0131n\u0131n arac\u0131l\u0131\u011f\u0131yla.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Yeni basit usul m\u00fckellefleriyse yine kendileri veya meslek mensuplar\u0131n\u0131n ya da odalar\u0131n\u0131n arac\u0131l\u0131\u011f\u0131yla i\u015fe ba\u015flama bildiriminin verildi\u011fi g\u00fcn\u00fc izleyen yedinci i\u015f g\u00fcn\u00fcn\u00fcn mesai saatinin sonuna kadar gelir vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olduklar\u0131 vergi dairesine ba\u015fvuru yapabilir. S\u00f6z konusu ba\u015fvuru i\u015fe ba\u015flama bildiriminin verildi\u011fi g\u00fcn\u00fc izleyen yedinci i\u015f g\u00fcn\u00fcn\u00fcn sonuna (saat 23.59\u2019a) kadar defterbeyan.gov.tr adresi \u00fczerinden de yap\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulde_Vergilendirmede_Yukumlulukler_Nelerdir\"><\/span>Basit Usulde Vergilendirmede Y\u00fck\u00fcml\u00fcl\u00fckler Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Modern vergi s\u00fcre\u00e7lerinin temelindeki &#8220;beyan esas&#8221; durumu, T\u00fcrk vergi sisteminde de gelir vergisi d\u00e2hil olmak \u00fczere \u00e7e\u015fitli vergi t\u00fcrleri i\u00e7in uygulan\u0131r. Beyan esas\u0131 ki\u015filerin kazan\u00e7lar\u0131 ve giderleri \u00fczerinden vergi \u00f6deme g\u00fcc\u00fcn\u00fcn tespit edilmesi ve vergi adaletinin sa\u011flanmas\u0131 i\u00e7in s\u00fcrd\u00fcr\u00fclen \u00f6nemli bir sistemdir. K\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmelerin ve esnaf\u0131n kazan\u00e7lar\u0131n ve giderlerin tespiti s\u00fcrecinde ya\u015fayabilece\u011fi zorluklar\u0131 azaltmak i\u00e7in bu sistemin uygulama alan\u0131 daralt\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Basit usule tabi m\u00fckelleflerin vergi dairesine bildirmesi gereken bilgiler \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0130\u015fe Ba\u015flama:<\/strong> M\u00fckellefler i\u015fe ba\u015flad\u0131klar\u0131 bildirimini imzalayarak kendileri, i\u015flem ruhsat\u0131 olan avukata ya da yetkili meslek mensuplar\u0131na vek\u00e2letname vererek bildirimde bulunabilir. Bildirim, i\u015fe ba\u015flama zaman\u0131 itibar\u0131yla on g\u00fcn i\u00e7inde ilgili vergi dairesine yap\u0131lmal\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Belgelendirme:<\/strong> M\u00fckellefler, vergi matrahlar\u0131n\u0131n tespitiyle ilgili giderleri ikinci s\u0131n\u0131f t\u00fcccarlara konan \u015fartlara g\u00f6re belgelemekle y\u00fck\u00fcml\u00fcd\u00fcr. Vergi Usul Kanunu uyar\u0131nca has\u0131latlarla ilgili faturalar, perakende sat\u0131\u015f vesikalar\u0131 ve gerekli di\u011fer belgeler d\u00fczenlenmelidir. Kendilerine yap\u0131lan mal ve hizmet teslimlerinde fatura, m\u00fcstahsil makbuzu (\u00e7ift\u00e7ilerin sat\u0131n ald\u0131klar\u0131 mallarla alakal\u0131 haz\u0131rlad\u0131\u011f\u0131 makbuz), gider pusulas\u0131 gibi belgeleri de bulundurmak zorundad\u0131r. Bu belgeler ve zarflar yaln\u0131zca T\u00fcrkiye Esnaf ve Sanatk\u00e2rlar\u0131 Federasyonu taraf\u0131ndan bast\u0131r\u0131l\u0131r. M\u00fckellefler belgelerini tabi olduklar\u0131 oda ya da birlik arac\u0131l\u0131\u011f\u0131yla alabilir. Bunlara ek olarak belge vermedikleri g\u00fcnl\u00fck has\u0131latlar\u0131 i\u00e7in g\u00fcn\u00fcn sonunda \u201c&#8230; tarihli toplam has\u0131lat\u201d ibaresiyle tek fatura d\u00fczenlemelerine izin verilmi\u015ftir.<\/li>\n\n\n\n<li><strong>De\u011fi\u015fiklikler:<\/strong> M\u00fckellefler i\u015f, adres ve i\u015f yerlerinde ortaya \u00e7\u0131kan de\u011fi\u015fiklikleri bildirmekle y\u00fck\u00fcml\u00fcd\u00fcr. De\u011fi\u015fikli\u011fin ger\u00e7ekle\u015fmesinden itibaren bir ay i\u00e7inde tabi olunan vergi dairesine yeni bilgiler iletilmelidir.<\/li>\n\n\n\n<li><strong>\u0130\u015fi B\u0131rakma:<\/strong> Basit usul kapsam\u0131nda vergilendirilen m\u00fckellefler, i\u015flerini b\u0131rakmalar\u0131 h\u00e2linde durumlar\u0131n\u0131 bir ay i\u00e7inde ba\u011fl\u0131 olduklar\u0131 vergi dairesine iletmelidir. \u0130\u015f sahibinin \u00f6l\u00fcm\u00fc gibi durumlarda miras\u0131 kabul eden miras\u00e7\u0131lar\u0131n bu beyan\u0131 vermeleri gerekir.<\/li>\n<\/ul>\n\n\n\n<p>\u0130\u015fe ba\u015flama, i\u015fi b\u0131rakma, adres ve i\u015f yeri de\u011fi\u015fiklikleri bildirimleri <a href=\"https:\/\/mukellef.co\/blog\/dijital-vergi-dairesi-nedir\/\">Dijital Vergi Dairesi (\u0130nteraktif Vergi Dairesi)<\/a> arac\u0131l\u0131\u011f\u0131yla ve Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) Mobil uygulamas\u0131 \u00fczerinden de yap\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulden_Gercek_Usule_Gecis_Nasil_Yapilir\"><\/span>Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015f Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Basit usulden ger\u00e7ek usule ge\u00e7i\u015f durumu, m\u00fckellefin basit usul ko\u015fullar\u0131ndan ger\u00e7ek usul ko\u015fullar\u0131na ge\u00e7i\u015finin tespitiyle meydana gelebilir. Basit usule tabi olman\u0131n \u015fartlar\u0131ndan birini takvim y\u0131l\u0131 i\u00e7inde kaybedenler ertesi takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ger\u00e7ek usulde vergilendirilir. Basit usulden yararlanmak istemeyen m\u00fckellefler, bu isteklerini yaz\u0131l\u0131 bildiri olarak vergi dairesine iletti\u011fi takdirde de ger\u00e7ek usulde vergilendirmeye tabi olabilir.&nbsp;<\/p>\n\n\n\n<p>M\u00fckelleflerin y\u0131l i\u00e7erisinde basit usulden ger\u00e7ek usuldeki vergilendirme sistemine ge\u00e7meleri h\u00e2lindeyse ger\u00e7ek usule ge\u00e7tikleri tarihe kadar elde ettikleri ticari kazan\u00e7lar istisnaya d\u00e2hildir. Ger\u00e7ek usulden basit usule ge\u00e7en m\u00fckelleflerse basit usule ge\u00e7tikleri tarihten itibaren vergiden muaf say\u0131l\u0131r. Ki\u015filerin sahte ya da i\u00e7eri\u011fi yan\u0131lt\u0131c\u0131 belge haz\u0131rlad\u0131\u011f\u0131, kulland\u0131\u011f\u0131 tespit edilirse m\u00fckellefler tebli\u011f tarihinden sonraki ay\u0131n ba\u015f\u0131nda ger\u00e7ek usulde vergilendirme kapsam\u0131na al\u0131n\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muhasebe_Islemlerinizi_Mukellefle_Kolaylastirin\"><\/span>Muhasebe \u0130\u015flemlerinizi M\u00fckellef&#8217;le Kolayla\u015ft\u0131r\u0131n!<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 <a href=\"https:\/\/mukellef.co\/tr\/vergi-beyani\/\" target=\"_blank\" rel=\"noreferrer noopener\">vergi beyan\u0131<\/a> s\u00fcre\u00e7lerinizde uzman kadromuzla size her ad\u0131mda rehberlik ediyoruz. Muhasebe kay\u0131tlar\u0131n\u0131z\u0131n d\u00fczenli h\u00e2le getirilmesini ve eksiksiz y\u00fcr\u00fct\u00fclmesini sa\u011fl\u0131yoruz. \u0130\u015flemlerinizin profesyonel \u015fekilde y\u00fcr\u00fct\u00fclmesi i\u00e7in yasal s\u00fcre\u00e7lerden belgelerinizin haz\u0131rlanmas\u0131na kadar b\u00fct\u00fcn a\u015famalarda g\u00fcvenilir destek sunuyoruz. \u015eirket kurulumu, bankac\u0131l\u0131k ve online muhasebe gibi hizmetlerimizle hayalini kurdu\u011funuz i\u015fi hayata ge\u00e7irmenizi, b\u00fcy\u00fctmenizi sa\u011fl\u0131yoruz.<\/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.resmigazete.gov.tr\/eskiler\/2021\/10\/20211026-1.htm\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/10\/20211026-1.htm<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=193&amp;MevzuatTur=1&amp;MevzuatTertip=4\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=193&amp;MevzuatTur=1&amp;MevzuatTertip=4<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye Cumhuriyeti, Gelir Vergisi Kanunu h\u00fckm\u00fcnce belirlenen de\u011ferin alt\u0131nda kazan\u00e7 elde eden k\u00fc\u00e7\u00fck esnaflar\u0131n ve i\u015fletmelerin yararlanabildi\u011fi bir vergi sistemine sahiptir. Basit usulde vergilendirme olarak adland\u0131r\u0131lan bu y\u00f6ntem sayesinde m\u00fckellefler vergilendirme a\u015famas\u0131nda birtak\u0131m avantajlardan yararlanabilir. Ancak bu vergilendirme sisteminin kapsam\u0131na girebilmek i\u00e7in \u00e7e\u015fitli \u015fartlar\u0131n sa\u011flanmas\u0131 gerekir. Y\u00fcr\u00fctt\u00fc\u011f\u00fcn\u00fcz i\u015fin basit usule uygun olup olmad\u0131\u011f\u0131n\u0131 \u00f6\u011frenerek vergi &#8230;<\/p>\n","protected":false},"author":29,"featured_media":9071,"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-9064","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\/9064","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=9064"}],"version-history":[{"count":4,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9064\/revisions"}],"predecessor-version":[{"id":11738,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9064\/revisions\/11738"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/9071"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=9064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=9064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=9064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}