{"id":3324,"date":"2026-01-22T18:01:54","date_gmt":"2026-01-22T18:01:54","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3324"},"modified":"2026-02-17T13:35:58","modified_gmt":"2026-02-17T13:35:58","slug":"2025-yili-yeniden-degerleme-uygulanacak-degerleme-orani","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/2025-yili-yeniden-degerleme-uygulanacak-degerleme-orani\/","title":{"rendered":"2025 Y\u0131l\u0131 Yeniden De\u011ferleme Uygulanacak De\u011ferleme Oran\u0131"},"content":{"rendered":"<p>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/71. <br>213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesinin (B) f\u0131kras\u0131na istinaden 2025 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131\u00a0<strong>% 25,49 (y\u00fczde yirmi be\u015f virg\u00fcl k\u0131rk dokuz )<\/strong>\u00a0olarak tespit edilmi\u015ftir.<\/p>\n\n\n\n<p>\u00d6te yandan, bu oran 213 say\u0131l\u0131 Kanunun m\u00fckerrer 298 inci maddesinin (\u00c7) f\u0131kras\u0131 kapsam\u0131nda 2025 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde yap\u0131labilecek yeniden de\u011ferleme i\u015flemlerinde de kullan\u0131labilecektir.<\/p>\n\n\n\n<p>&nbsp;Duyurulur.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/71. 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesinin (B) f\u0131kras\u0131na istinaden 2025 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131\u00a0% 25,49 (y\u00fczde yirmi be\u015f virg\u00fcl k\u0131rk dokuz )\u00a0olarak tespit edilmi\u015ftir. \u00d6te yandan, bu oran 213 say\u0131l\u0131 Kanunun m\u00fckerrer 298 inci maddesinin (\u00c7) f\u0131kras\u0131 kapsam\u0131nda 2025 y\u0131l\u0131 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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