{"id":9304,"date":"2025-01-20T12:20:39","date_gmt":"2025-01-20T09:20:39","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=9304"},"modified":"2025-01-20T12:21:29","modified_gmt":"2025-01-20T09:21:29","slug":"duzeltme-beyannamesi-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/duzeltme-beyannamesi-nedir\/","title":{"rendered":"D\u00fczeltme Beyannamesi Nedir? Nas\u0131l Verilir? 2025"},"content":{"rendered":"\n<p>M\u00fckellefler verdikleri beyannamelerde ve bulundu\u011fu bildirimlerde dikkatsizlik ve bilgi eksikli\u011fi gibi \u00e7e\u015fitli sebeplerle hata yapabilir. Kaydedilen belgelerdeki hatalar\u0131 d\u00fczeltme imk\u00e2n\u0131 sunarak m\u00fckelleflerin y\u00fck\u00fcml\u00fcl\u00fcklerini eksiksiz yerine getirmesini sa\u011flayan d\u00fczeltme beyannamesi, sistemin d\u00fczg\u00fcn i\u015flemesi i\u00e7in \u00f6nemlidir. D\u00fczeltme beyannamesi vergi cezalar\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmesine ve vergi hesaplamalar\u0131n\u0131n do\u011fru yap\u0131lmas\u0131na yard\u0131mc\u0131 olur. Beyan s\u00fcre\u00e7lerindeki yanl\u0131\u015flar\u0131n d\u00fczeltilmesini sa\u011flayan d\u00fczeltme beyannamesi hakk\u0131nda detayl\u0131 bilgi edinerek s\u00fcrece h\u00e2kim olmak, m\u00fckelleflerin vergi bor\u00e7lar\u0131n\u0131 zaman\u0131nda ve do\u011fru \u015fekilde \u00f6demesini sa\u011flar.<\/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\/duzeltme-beyannamesi-nedir\/#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-2\" href=\"https:\/\/mukellef.co\/blog\/duzeltme-beyannamesi-nedir\/#Duzeltme_Beyannamesi_Nasil_Verilir\" >D\u00fczeltme Beyannamesi Nas\u0131l Verilir?<\/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\/duzeltme-beyannamesi-nedir\/#Duzeltme_Beyannamesi_Dilekcesi_Nasil_Yazilir\" >D\u00fczeltme Beyannamesi Dilek\u00e7esi Nas\u0131l Yaz\u0131l\u0131r?<\/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\/duzeltme-beyannamesi-nedir\/#Duzeltme_Beyannamesi_Dilekce_Ornegi\" >D\u00fczeltme Beyannamesi Dilek\u00e7e \u00d6rne\u011fi<\/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\/duzeltme-beyannamesi-nedir\/#Muhtasar_Beyanname_Duzeltmesi_Nasil_Yapilir\" >Muhtasar Beyanname D\u00fczeltmesi Nas\u0131l Yap\u0131l\u0131r?\u00a0<\/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\/duzeltme-beyannamesi-nedir\/#Geriye_Donuk_KDV_Beyanname_Duzeltmesi_Nasil_Yapilir\" >Geriye D\u00f6n\u00fck KDV Beyanname D\u00fczeltmesi 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-7\" href=\"https:\/\/mukellef.co\/blog\/duzeltme-beyannamesi-nedir\/#Gelir_Vergisi_Beyanname_Duzeltmesi_Nasil_Yapilir\" >Gelir Vergisi Beyanname D\u00fczeltmesi 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-8\" href=\"https:\/\/mukellef.co\/blog\/duzeltme-beyannamesi-nedir\/#OTV_Beyanname_Duzeltmesi_Nasil_Yapilir\" >\u00d6TV Beyanname D\u00fczeltmesi 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-9\" href=\"https:\/\/mukellef.co\/blog\/duzeltme-beyannamesi-nedir\/#SGK_Bildirimlerine_Iliskin_Duzeltmeler_Nasil_Yapilir\" >SGK Bildirimlerine \u0130li\u015fkin D\u00fczeltmeler 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-10\" href=\"https:\/\/mukellef.co\/blog\/duzeltme-beyannamesi-nedir\/#BA-BS_Formu_Duzeltmesi_Nasil_Yapilir\" >BA-BS Formu D\u00fczeltmesi 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\/duzeltme-beyannamesi-nedir\/#Duzeltme_Beyannamesi_Cezasi_Hangi_Durumlarda_Uygulanir\" >D\u00fczeltme Beyannamesi Cezas\u0131 Hangi Durumlarda Uygulan\u0131r?\u00a0<\/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\/duzeltme-beyannamesi-nedir\/#Sirketinizin_Yasal_Sureclerini_Mukellefle_Kolayca_Yonetin\" >\u015eirketinizin Yasal S\u00fcre\u00e7lerini M\u00fckellef&#8217;le Kolayca Y\u00f6netin!<\/a><\/li><\/ul><\/nav><\/div>\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>D\u00fczeltme beyannamesi m\u00fckellefin ilgili vergi dairesine iletti\u011fi beyannamenin eksik ya da hatal\u0131 olmas\u0131 h\u00e2linde bu yanl\u0131\u015flar\u0131n d\u00fczeltilmesi i\u00e7in haz\u0131rlanan beyannamedir. Beyannamenin amac\u0131, vergi dairelerine sunulan bilgilerin do\u011fru ve eksiksiz olmas\u0131n\u0131 sa\u011flamakt\u0131r. Ayr\u0131ca m\u00fckellefin iletti\u011fi beyannamedeki yanl\u0131\u015flar\u0131 sonradan fark etmesi durumunda olas\u0131 cezalardan kurtulmas\u0131 ve yasal y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc hatas\u0131z yerine getirmesi de d\u00fczeltme beyannamesi sayesinde m\u00fcmk\u00fcn olur.<\/p>\n\n\n\n<p>D\u00fczeltme beyannamesi m\u00fckellefin kendi hatas\u0131n\u0131 fark etmesi veya hatan\u0131n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan m\u00fckellefe bildirilmesi h\u00e2linde haz\u0131rlanmas\u0131 gereken bir beyannamedir. D\u00fczeltme beyannamesinin s\u00fcreci Vergi Usul Kanunu&#8217;nun 371. maddesinde yer alan pi\u015fmanl\u0131k ve \u0131slah h\u00fck\u00fcmleri kapsam\u0131nda ger\u00e7ekle\u015fir. Bu maddeye g\u00f6re eksik veya yanl\u0131\u015f vergi beyan\u0131, m\u00fckellefin haber verme tarihinden ba\u015flayarak 15 g\u00fcn i\u00e7inde tamamlanmal\u0131 ve d\u00fczeltilmelidir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Duzeltme_Beyannamesi_Nasil_Verilir\"><\/span>D\u00fczeltme Beyannamesi Nas\u0131l Verilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>D\u00fczeltme beyannamesi Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na elden, internet \u00fczerinden ya da e-Devlet sisteminden iletilebilir.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u00fczeltme beyannamesi ve dilek\u00e7e doldurulduktan sonra ba\u011fl\u0131 olunan vergi dairesine elden teslim edilebilir.<\/li>\n\n\n\n<li>Beyanname internet \u00fczerinden iletilmek isteniyorsa Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n resm\u00ee internet sitesine ba\u011flanarak sisteme giri\u015f yap\u0131l\u0131r. Daha sonra hatal\u0131 beyan d\u00f6nemi se\u00e7ilerek d\u00fczeltme beyannamesi verilir.<\/li>\n\n\n\n<li>e-Devlet sistemi \u00fczerinden beyanname iletmek i\u00e7in \u00f6ncelikle e-Devlet&#8217;e giri\u015f yap\u0131lmal\u0131d\u0131r. Daha sonra Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n sayfas\u0131ndaki gerekli ad\u0131mlar takip edilerek vergi beyanname sorgulama ve d\u00fczeltme i\u015flemleri yap\u0131labilir.<\/li>\n<\/ul>\n\n\n\n<p>D\u00fczeltme beyannamesi vermek i\u00e7in izlenmesi gereken karma\u015f\u0131k ad\u0131mlar\u0131n eksiksiz tamamlanmas\u0131 i\u00e7in profesyonel destek almak faydal\u0131 olur.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Duzeltme_Beyannamesi_Dilekcesi_Nasil_Yazilir\"><\/span>D\u00fczeltme Beyannamesi Dilek\u00e7esi Nas\u0131l Yaz\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>D\u00fczeltme beyannamesi eksik ya da yanl\u0131\u015f iletilen bilginin d\u00fczeltilmesi i\u00e7in verilen \u00f6nemli bir belge oldu\u011fundan dilek\u00e7ede d\u00fczeltme sebebinin ve yap\u0131lan yanl\u0131\u015f\u0131n detayl\u0131ca a\u00e7\u0131klanmas\u0131 gerekir. Vergi dairesinin durumu do\u011fru ve h\u0131zl\u0131 de\u011ferlendirebilmesi i\u00e7in dilek\u00e7e m\u00fckellef taraf\u0131ndan eksiksiz ve do\u011fru \u015fekilde doldurulmal\u0131d\u0131r.<\/p>\n\n\n\n<p>D\u00fczeltme beyannamesi dilek\u00e7esine Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131ndan ula\u015f\u0131labilir. Dilek\u00e7e elektronik ortamda ya da fiziki olarak haz\u0131rlanabilir. Dilek\u00e7eyi haz\u0131rlarken vergi dairesinin ad\u0131, vergilendirme d\u00f6nemi, il, tarih, m\u00fckellefin T.C. kimlik numaras\u0131, vergi t\u00fcr\u00fc ve cep telefonu numaras\u0131 gibi bilgiler yaz\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Duzeltme_Beyannamesi_Dilekce_Ornegi\"><\/span>D\u00fczeltme Beyannamesi Dilek\u00e7e \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>D\u00fczeltme beyannamesi i\u00e7in haz\u0131rlanabilecek dilek\u00e7enin \u00f6rne\u011fi \u015fu \u015fekildedir:<\/p>\n\n\n\n<p>&#8220;<em>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne\u00a0<\/em><\/p>\n\n\n\n<p><em>Dairenizin &#8230;&#8230;&#8230;&#8230;&#8230;.. T.C.\/Vergi Kimlik Numaral\u0131 Gelir\/Kurumlar Vergisi m\u00fckellefiyim. &#8230;&#8230;&#8230;&#8230;&#8230;.-&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; vergilendirme d\u00f6nemine ili\u015fkin&#8230;&#8230;&#8230;&#8230;.. vergisi beyannamemi kanuni beyanname verme s\u00fcresinde dairenize vermi\u015f bulunmaktay\u0131z.<\/em><\/p>\n\n\n\n<p><em>Ancak&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;Yukar\u0131da izah etti\u011fim\/etti\u011fimiz nedenlerle dilek\u00e7enin ekinde sundu\u011fum\/sundu\u011fumuz d\u00fczeltme beyannamesini dairenize vermek istiyorum.&nbsp;<\/em><\/p>\n\n\n\n<p><em>Gere\u011fini bilgilerine arz ederim.<\/em>&#8220;<\/p>\n\n\n\n<p>Dilek\u00e7enin alt k\u0131sm\u0131naysa ad-soyad\u0131\/\u00fcnvan, ka\u015fe ve imza eklenmeli, adres, i\u015f ve cep telefonu numaras\u0131, e-posta adresi gibi adres ve ileti\u015fim bilgileri de yer almal\u0131d\u0131r.&nbsp;<\/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\/2025\/01\/duzeltme-beyannamesi-dilekce-ornegi-1024x701.jpeg\" alt=\"d\u00fczeltme beyannamesi dilek\u00e7e \u00f6rne\u011fi\" class=\"wp-image-9313\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/01\/duzeltme-beyannamesi-dilekce-ornegi-1024x701.jpeg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/01\/duzeltme-beyannamesi-dilekce-ornegi-300x205.jpeg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/01\/duzeltme-beyannamesi-dilekce-ornegi-768x525.jpeg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/01\/duzeltme-beyannamesi-dilekce-ornegi.jpeg 1216w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muhtasar_Beyanname_Duzeltmesi_Nasil_Yapilir\"><\/span>Muhtasar Beyanname D\u00fczeltmesi Nas\u0131l Yap\u0131l\u0131r?\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/muhtasar-beyanname\/\">Muhtasar beyanname<\/a> d\u00fczeltmesiyle ilgili bilgiler Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi S\u0131ra No 1&#8217;de detayl\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Sistem taraf\u0131ndan beyannamenin vergi kesintilerinde, prime esas kazanc\u0131nda ve hizmet bilgilerinde primin tahakkukunu engelleyen bir hata tespit edilmi\u015fse bu durum beyannameyi g\u00f6nderen m\u00fckellefe bildirilir.<\/p>\n\n\n\n<p>M\u00fckellef hatalar\u0131 d\u00fczelterek esas bilgileri onaylamal\u0131 ve d\u00fczeltme beyannamesini Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na iletmelidir. D\u00fczeltme beyannamesi onayland\u0131\u011f\u0131nda do\u011fru bilgilerin yer ald\u0131\u011f\u0131 yeni bir tahakkuk fi\u015fi d\u00fczenlenir. Muhtasar beyanname d\u00fczeltmesi i\u00e7in \u015fu ad\u0131mlar takip edilebilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130lk a\u015famada iletilen beyannamedeki yanl\u0131\u015flar ve eksiklikler belirlenmelidir.<\/li>\n\n\n\n<li>Hatalar tespit edildikten sonra gerekli bilgiler bulunmal\u0131 ve bilgilerin do\u011frulundan emin olunmal\u0131d\u0131r.<\/li>\n\n\n\n<li>D\u00fczeltme beyannamesi haz\u0131rlama s\u00fcrecine ge\u00e7ilmeli ve gerekli bilgiler toplanmal\u0131d\u0131r.<\/li>\n\n\n\n<li>D\u00fczeltme beyannamesinin hatal\u0131 beyannameyle ayn\u0131 d\u00f6neme ait oldu\u011fu belirtilmelidir.\u00a0<\/li>\n\n\n\n<li>Beyannamede hataya sebep olan durumlar ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klanmal\u0131d\u0131r.\u00a0<\/li>\n\n\n\n<li>Vergi m\u00fckellefine ait bilgiler hatas\u0131z yaz\u0131lmal\u0131d\u0131r.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Geriye_Donuk_KDV_Beyanname_Duzeltmesi_Nasil_Yapilir\"><\/span>Geriye D\u00f6n\u00fck KDV Beyanname D\u00fczeltmesi Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Geriye d\u00f6n\u00fck KDV beyanname d\u00fczeltmesi 60 No\u2019lu Katma De\u011fer Vergisi Kanunu sirk\u00fclerine g\u00f6re uygulan\u0131r. Ge\u00e7mi\u015f vergilendirme d\u00f6nemlerine ili\u015fkin d\u00fczeltme beyannamesi verecek KDV m\u00fckellefleri, en son verilen KDV beyannamesi de d\u00e2hil olmak \u00fczere t\u00fcm KDV beyanlar\u0131n\u0131 buna g\u00f6re d\u00fczenlemelidir.&nbsp;<\/p>\n\n\n\n<p>D\u00fczeltme beyannamesinin verildi\u011fi d\u00f6nemden son vergilendirme d\u00f6nemine ait KDV beyannamesine kadar olan aradaki vergilendirme d\u00f6nemlerinde \u00f6denecek bir vergi kayd\u0131 \u00e7\u0131kmam\u0131\u015fsa her bir d\u00f6nem i\u00e7in ayr\u0131 d\u00fczeltme beyannamesinin verilmesine gerek yoktur. Bu t\u00fcr durumlarda d\u00fczeltmenin yap\u0131ld\u0131\u011f\u0131 vergilendirme d\u00f6nemine ve en son vergilendirme d\u00f6nemine ili\u015fkin d\u00fczeltme beyannamesinin verilmesi yeterlidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Beyanname_Duzeltmesi_Nasil_Yapilir\"><\/span>Gelir Vergisi Beyanname D\u00fczeltmesi Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Beyanda yer alan yanl\u0131\u015f hesaplamalar ve yaz\u0131m hatalar\u0131 gibi sebeplerle d\u00fczeltme yapmak isteyen gelir vergisi m\u00fckellefleri, ilgili vergi dairesine ba\u015fvurarak hatal\u0131 beyanlar\u0131n\u0131 d\u00fczeltebilir. Gelir vergisi d\u00fczeltme beyannamesinin \u00f6nceki beyannameyi kapsayacak \u015fekilde yeniden haz\u0131rlanmas\u0131 gerekir. Beyannamedeki hatalar ve eksiklikler defterbeyan.gov.tr adresinden de d\u00fczeltilebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"OTV_Beyanname_Duzeltmesi_Nasil_Yapilir\"><\/span>\u00d6TV Beyanname D\u00fczeltmesi Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6zel t\u00fcketim vergisinin beyanname d\u00fczeltmesi i\u00e7in \u00f6ncelikle yap\u0131lan yanl\u0131\u015f\u0131n tam tespiti gerekir. \u00d6TV ile ilgili hatalar\u0131n d\u00fczeltilmesi, \u00f6denmesi gereken verginin do\u011fru hesaplanmas\u0131 ve vergi kayb\u0131n\u0131n \u00f6nlenmesi i\u00e7in \u00f6nemlidir. Hatalar tespit edildikten sonra bilgiler yeniden d\u00fczenlenerek Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na iletilir. Bu i\u015flem vergi dairesine elden yap\u0131labilece\u011fi gibi dijital ortamdan da tamamlanabilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"SGK_Bildirimlerine_Iliskin_Duzeltmeler_Nasil_Yapilir\"><\/span>SGK Bildirimlerine \u0130li\u015fkin D\u00fczeltmeler Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yanl\u0131\u015f i\u015fe giri\u015f veya \u00e7\u0131k\u0131\u015f tarihi gibi hatal\u0131 SGK bildirimlerine ili\u015fkin d\u00fczeltmeler sgk.gov.tr adresinden yap\u0131labilir. D\u00fczeltme i\u015flemi i\u00e7in e-SGK sistemine giri\u015f yap\u0131lmal\u0131, bilgiler eksiksiz girildikten sonra gerekli ad\u0131mlar tamamlanmal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"BA-BS_Formu_Duzeltmesi_Nasil_Yapilir\"><\/span>BA-BS Formu D\u00fczeltmesi Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>BA-BS, i\u015fletmelerin vergi m\u00fckellefiyeti d\u00e2hilinde belirli bir d\u00f6nemde yapt\u0131klar\u0131 al\u0131m sat\u0131mlar\u0131n\u0131 yani beyan ettikleri ticari i\u015flemlerini g\u00f6steren formlard\u0131r. Bu formlardaki hatalar\u0131 d\u00fczeltmek i\u00e7in al\u0131\u015f ve sat\u0131\u015f i\u015flemleriyle ilgili yanl\u0131\u015flar\u0131n tespit edilmesi gerekir. BA-BS formunun d\u00fczeltilmesinde yaln\u0131zca hata bulunan formdaki yanl\u0131\u015flar\u0131n giderilmesi yeterlidir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Duzeltme_Beyannamesi_Cezasi_Hangi_Durumlarda_Uygulanir\"><\/span>D\u00fczeltme Beyannamesi Cezas\u0131 Hangi Durumlarda Uygulan\u0131r?\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>D\u00fczeltme beyannamesi cezas\u0131 kanunen belirlenen s\u00fcrenin a\u015f\u0131lmas\u0131 durumunda uygulan\u0131r. Pi\u015fmanl\u0131k talebinden sonra m\u00fckellefin haber verme tarihinden ba\u015flayan 15 g\u00fcn i\u00e7inde d\u00fczeltmeyi tamamlamamas\u0131 h\u00e2linde d\u00fczeltme beyannamesi cezas\u0131 uygulan\u0131r. Kanuni s\u00fcresi ge\u00e7tikten sonra pi\u015fmanl\u0131k talebiyle elden, e-posta yoluyla ya da elektronik ortamda beyanname verilmesi ve pi\u015fmanl\u0131k \u015fartlar\u0131na uyulmas\u0131 h\u00e2linde tahakkuk eden vergi i\u00e7in vergi ziya\u0131 cezas\u0131 kesilmez.<\/p>\n\n\n\n<p>M\u00fckellef taraf\u0131ndan haber verilen ve \u00f6deme s\u00fcresi ge\u00e7en vergiler, \u00f6demenin ge\u00e7ti\u011fi her ay ve kesri i\u00e7in zamma tabi tutulur. Bu zam 6183 say\u0131l\u0131 Kanun&#8217;un 51&#8217;inci maddesinde belirtilen nispetle uygulanacak gecikme zamm\u0131 oran\u0131nda bir zamd\u0131r ve haber verme tarihinden ba\u015flayan 15 g\u00fcn i\u00e7inde \u00f6denmelidir. Gecikme zamm\u0131 oran\u0131, 20.05.2024 tarihli ve 8484 say\u0131l\u0131 Cumhurba\u015fkan\u0131 karar\u0131yla her ay i\u00e7in ayr\u0131 ayr\u0131 uygulanmak \u00fczere %4.5 olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirketinizin_Yasal_Sureclerini_Mukellefle_Kolayca_Yonetin\"><\/span>\u015eirketinizin Yasal S\u00fcre\u00e7lerini M\u00fckellef&#8217;le Kolayca Y\u00f6netin!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/register.mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> olarak \u015firket kurulu\u015fundan <a href=\"https:\/\/mukellef.co\/tr\/vergi-beyani\/\" target=\"_blank\" rel=\"noreferrer noopener\">vergi beyan\u0131<\/a> s\u00fcre\u00e7lerinize kadar her ad\u0131mda size rehberlik ediyoruz. Diledi\u011finiz yerden bilgi alman\u0131z\u0131 sa\u011flayan \u00e7evrim i\u00e7i sistemimizle ihtiya\u00e7 duydu\u011funuz her alanda size yol g\u00f6steriyoruz. Hayallerinizdeki i\u015fi y\u00f6netirken muhasebe, bankac\u0131l\u0131k ve sanal ofis gibi hizmetlerimizle size dan\u0131\u015fmanl\u0131k sa\u011flayarak i\u015f s\u00fcre\u00e7lerinizi kolayla\u015ft\u0131r\u0131yoruz.<\/p>\n\n\n\n<p>Vergi t\u00fcr\u00fcn\u00fcze ve beyanname durumunuza g\u00f6re d\u00fczeltme beyannamesi haz\u0131rlama s\u00fcrecinizi de do\u011fru ve eksiksiz \u015fekilde ger\u00e7ekle\u015ftiriyoruz. Siz de M\u00fckellef&#8217;e kay\u0131t olarak vergi takibi ve beyanname haz\u0131rlama gibi i\u015flemlerinizi ger\u00e7ekle\u015ftirebilir, finansal s\u00fcrecinizi uzman ekibimizle y\u00f6netebilirsiniz.\u00a0<\/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.defterbeyan.gov.tr\/tr\/yardim\/beyanname-duzenleme\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.defterbeyan.gov.tr\/tr\/yardim\/beyanname-duzenleme<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.turmob.org.tr\/arsiv\/mbs\/resmigazete\/-2024_pismanlikla_beyan.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.turmob.org.tr\/arsiv\/mbs\/resmigazete\/-2024_pismanlikla_beyan.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.turmob.org.tr\/dokumanlar\/download\/365740be-7b02-490e-ac9d-c0ea96b5a72b\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.turmob.org.tr\/dokumanlar\/download\/365740be-7b02-490e-ac9d-c0ea96b5a72b<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00fczeltme beyannamesinin nas\u0131l yaz\u0131lmas\u0131 gerekti\u011fini, dilek\u00e7e \u00f6rne\u011fini ve merak edilen sorular\u0131n cevaplar\u0131n\u0131 i\u00e7eri\u011fimizde bulabilirsiniz.<\/p>\n","protected":false},"author":29,"featured_media":9312,"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-9304","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\/9304","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=9304"}],"version-history":[{"count":4,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9304\/revisions"}],"predecessor-version":[{"id":9328,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9304\/revisions\/9328"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/9312"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=9304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=9304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=9304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}