{"id":3443,"date":"2026-02-23T07:35:45","date_gmt":"2026-02-23T07:35:45","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3443"},"modified":"2026-02-23T07:35:47","modified_gmt":"2026-02-23T07:35:47","slug":"yerel-asgari-tamamlayici-kurumlar-vergisi-yatv-beyannamesi-e-beyan-sisteminde-kullanima-acildi","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/yerel-asgari-tamamlayici-kurumlar-vergisi-yatv-beyannamesi-e-beyan-sisteminde-kullanima-acildi\/","title":{"rendered":"Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (YATV) Beyannamesi e-Beyan Sisteminde Kullan\u0131ma A\u00e7\u0131ld\u0131"},"content":{"rendered":"<p><strong>1. Genel A\u00e7\u0131klama<\/strong><\/p>\n\n\n\n<p>7524 say\u0131l\u0131 Kanun ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019na eklenen Be\u015finci K\u0131s\u0131m kapsam\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren Yerel ve K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi d\u00fczenlemeleri \u00e7er\u00e7evesinde \u00f6nemli bir idari geli\u015fme ya\u015fanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan duyuru ile 2024 hesap d\u00f6nemine ili\u015fkin Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (YATV) Beyannamesi, 7 Ocak 2026 tarihi itibar\u0131yla elektronik beyan sisteminde kullan\u0131ma a\u00e7\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Beyannameye, Dijital Vergi Dairesi \u00fczerinden giri\u015f yap\u0131larak e-Beyan mod\u00fcl\u00fc arac\u0131l\u0131\u011f\u0131yla eri\u015filebilmektedir.<\/p>\n\n\n\n<p><strong>2. Yasal Dayanak ve Kapsam<\/strong><\/p>\n\n\n\n<p>YATV uygulamas\u0131, \u00e7ok uluslu i\u015fletme gruplar\u0131na y\u00f6nelik asgari vergi d\u00fczenlemelerinin T\u00fcrkiye\u2019deki yans\u0131mas\u0131 niteli\u011findedir.<\/p>\n\n\n\n<p>Kurumlar Vergisi Kanunu\u2019na eklenen h\u00fck\u00fcmler ile belirli b\u00fcy\u00fckl\u00fck kriterlerini sa\u011flayan \u00e7ok uluslu i\u015fletme (\u00c7U\u0130) gruplar\u0131 i\u00e7in yerel d\u00fczeyde asgari efektif vergi y\u00fck\u00fcn\u00fcn sa\u011flanmas\u0131 ama\u00e7lanmaktad\u0131r.<\/p>\n\n\n\n<p>Bu kapsamda 2024 raporlama d\u00f6nemine ili\u015fkin ilk beyan s\u00fcreci fiilen ba\u015flam\u0131\u015f bulunmaktad\u0131r.<\/p>\n\n\n\n<p><strong>3. Beyannameye Eri\u015fim ve Teknik S\u00fcre\u00e7<\/strong><\/p>\n\n\n\n<p>M\u00fckellefiyet kayd\u0131 bulunan kullan\u0131c\u0131lar:<\/p>\n\n\n\n<p>Mevcut kullan\u0131c\u0131 kodu ve \u015fifreleri ile Dijital Vergi Dairesi\u2019ne giri\u015f yaparak<\/p>\n\n\n\n<p>e-Beyan mod\u00fcl\u00fcnden \u201cYerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyannamesi\u201dne ula\u015fabilmektedir.<\/p>\n\n\n\n<p>Ayr\u0131ca idare taraf\u0131ndan yay\u0131mlanan:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201cParasal S\u0131n\u0131rlar ve Kur \u00c7evirmeleri\u201d dok\u00fcman\u0131<\/li>\n\n\n\n<li>\u201cYerel Asgari Tamamlay\u0131c\u0131 Vergi (YATV) K\u0131lavuzu\u201d<\/li>\n<\/ul>\n\n\n\n<p>ile hesaplama y\u00f6ntemleri ve teknik detaylar ayr\u0131nt\u0131l\u0131 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>4. Beyanname \u0130\u00e7eri\u011finin Ana B\u00f6l\u00fcmleri<\/strong><\/p>\n\n\n\n<p>YATV Beyannamesi olduk\u00e7a kapsaml\u0131 bir yap\u0131ya sahiptir ve \u00f6zetle a\u015fa\u011f\u0131daki ana ba\u015fl\u0131klardan olu\u015fmaktad\u0131r:<\/p>\n\n\n\n<p><strong>I. Genel Bilgiler<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00fckellefiyet ve vergilendirme d\u00f6nemi<\/li>\n\n\n\n<li>Beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/li>\n\n\n\n<li>Beyan s\u00fcresi ve elektronik g\u00f6nderim esaslar\u0131<\/li>\n<\/ul>\n\n\n\n<p><strong>II. \u0130dari ve Beyana \u0130li\u015fkin Bilgiler<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Beyannamenin hangi s\u0131fatla verildi\u011fi<\/li>\n\n\n\n<li>Beyan\u0131 d\u00fczenleyen ki\u015fi\/kurum bilgileri<\/li>\n<\/ul>\n\n\n\n<p><strong>III. \u00c7ok Uluslu \u0130\u015fletme (\u00c7U\u0130) Grubu Bilgileri<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nihai ana i\u015fletme bilgileri<\/li>\n\n\n\n<li>Konsolide finansal tablo verileri<\/li>\n\n\n\n<li>Ba\u011fl\u0131 i\u015fletmeler ve i\u015f ortakl\u0131klar\u0131na ili\u015fkin detaylar<\/li>\n\n\n\n<li>\u00d6zel ve genel grup s\u0131n\u0131fland\u0131rmalar\u0131<\/li>\n\n\n\n<li>Az\u0131nl\u0131k pay\u0131na sahip alt gruplar<\/li>\n\n\n\n<li>Yat\u0131r\u0131m i\u015fletmeleri ve devletsiz ba\u011fl\u0131 i\u015fletmeler<\/li>\n<\/ul>\n\n\n\n<p><strong>IV. G\u00fcvenli Liman ve De Minimis Se\u00e7enekleri<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ge\u00e7ici g\u00fcvenli liman uygulamalar\u0131<\/li>\n\n\n\n<li>De minimis tercihleri<\/li>\n\n\n\n<li>Se\u00e7imlere ili\u015fkin teknik bildirimler<\/li>\n<\/ul>\n\n\n\n<p><strong>V. Vergi Y\u00fck\u00fc Hesaplamalar\u0131<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletme bazl\u0131 d\u00fczeltmeler<\/li>\n\n\n\n<li>Ertelenmi\u015f vergi hesaplamalar\u0131<\/li>\n\n\n\n<li>S\u0131n\u0131r \u00f6tesi kazan\u00e7 tahsisleri<\/li>\n\n\n\n<li>\u00dclkesel bazl\u0131 efektif vergi y\u00fck\u00fc hesaplamalar\u0131<\/li>\n\n\n\n<li>Ge\u00e7i\u015f kurallar\u0131 ve takip hesaplar\u0131<\/li>\n<\/ul>\n\n\n\n<p><strong>VI. Genel Hesaplamalar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>REF kazan\u00e7 indirimi<\/li>\n\n\n\n<li>Br\u00fct \u00fccret giderleri ve maddi duran varl\u0131k tahsisleri<\/li>\n\n\n\n<li>Ek cari d\u00f6nem asgari vergi tutarlar\u0131<\/li>\n<\/ul>\n\n\n\n<p><strong>VII. Yerel ATV\u2019nin Tahsisi<\/strong><\/p>\n\n\n\n<p><strong>VIII. Vergi Bildirimi<\/strong><\/p>\n\n\n\n<p><strong>5. Uygulaman\u0131n \u00d6nemi<\/strong><\/p>\n\n\n\n<p>YATV Beyannamesi, klasik kurumlar vergisi beyannamesine k\u0131yasla:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c7ok daha teknik hesaplamalar i\u00e7ermekte,<\/li>\n\n\n\n<li>Konsolide finansal tablo verilerine dayanmaktad\u0131r,<\/li>\n\n\n\n<li>\u00dclkesel bazl\u0131 efektif vergi y\u00fck\u00fc analizini zorunlu k\u0131lmaktad\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Bu nedenle \u00f6zellikle \u00e7ok uluslu \u015firket gruplar\u0131n\u0131n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Transfer fiyatland\u0131rmas\u0131,<\/li>\n\n\n\n<li>Konsolidasyon raporlamas\u0131,<\/li>\n\n\n\n<li>Ertelenmi\u015f vergi hesaplamalar\u0131,<\/li>\n\n\n\n<li>CbCR (\u00dclke Bazl\u0131 Raporlama) verileri<\/li>\n<\/ul>\n\n\n\n<p>ile uyumlu bir haz\u0131rl\u0131k s\u00fcreci y\u00fcr\u00fctmeleri \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n<p><strong>6. De\u011ferlendirme<\/strong><\/p>\n\n\n\n<p>2024 hesap d\u00f6nemine ili\u015fkin YATV Beyannamesi\u2019nin e-Beyan sisteminde a\u00e7\u0131lm\u0131\u015f olmas\u0131, T\u00fcrkiye\u2019de asgari k\u00fcresel vergi d\u00fczenlemelerinin uygulama a\u015famas\u0131na ge\u00e7ti\u011fini g\u00f6stermektedir.<\/p>\n\n\n\n<p>Beyan s\u00fcrecinin teknik niteli\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda, m\u00fckelleflerin:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Finansal raporlama sistemlerini g\u00f6zden ge\u00e7irmeleri,<\/li>\n\n\n\n<li>Grup i\u00e7i veri ak\u0131\u015f\u0131n\u0131 yap\u0131land\u0131rmalar\u0131,<\/li>\n\n\n\n<li>Ertelenmi\u015f vergi ve \u00fclkesel efektif vergi y\u00fck\u00fc hesaplamalar\u0131n\u0131 dikkatle analiz etmeleri gerekmektedir.<\/li>\n<\/ul>\n\n\n\n<p><strong>Mali Y\u00f6ntem<\/strong><\/p>\n\n\n\n<p><em>Mali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k Sirk\u00fclerlerimizde yer alan bilgiler belli bir konunun veya konular\u0131n \u00e7ok geni\u015f kapsaml\u0131 bir \u015fekilde ele al\u0131nmas\u0131ndan ziyade genel \u00e7er\u00e7evede bilgi vermek ve yorum yapmak amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu sirk\u00fclerler ile amac\u0131m\u0131z muhasebe, vergi, yat\u0131r\u0131m, dan\u0131\u015fmanl\u0131k alanlar\u0131nda veya di\u011fer t\u00fcrl\u00fc profesyonel ba\u011flamda tavsiye veya hizmet sunmak de\u011fildir. Bilgileri ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda yegane dayanak olarak kullanmaktan ziyade, konusuna hakim profesyonel bir dan\u0131\u015fmana ba\u015fvurman\u0131z tavsiye edilir. Bu sirk\u00fclerler ve i\u00e7eri\u011findeki bilgiler, olduklar\u0131 \u015fekliyle sunulmaktad\u0131r; \u201cMali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k\u201d bunlarla ilgili sarih veya z\u0131mni bir beyan ve garantide bulunmamaktad\u0131r. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu sirk\u00fclerlerin ve i\u00e7eri\u011findeki bilgilerin hata i\u00e7ermedi\u011fine veya belirli performans ve kalite kriterlerini kar\u015f\u0131lad\u0131\u011f\u0131na dair bir g\u00fcvence vermemektedir. Sirk\u00fclerleri ve i\u00e7eri\u011findeki bilgileri kullan\u0131m\u0131n\u0131z sonucunda ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc risk taraf\u0131n\u0131za aittir ve bu kullan\u0131mdan kaynaklanan her t\u00fcrl\u00fc zarara dair risk ve sorumluluk tamamen taraf\u0131n\u0131zca \u00fcstlenilmektedir. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu kullan\u0131mdan dolay\u0131, (ihmalkarl\u0131k kaynakl\u0131 olanlar da dahil olmak \u00fczere) s\u00f6zle\u015fmesel bir dava, kanun veya haks\u0131z fiilden do\u011fan her t\u00fcrl\u00fc \u00f6zel, dolayl\u0131 veya ar\u0131zi zararlardan ve cezai tazminattan dolay\u0131 sorumlu tutulamaz.<\/em><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>1. Genel A\u00e7\u0131klama 7524 say\u0131l\u0131 Kanun ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019na eklenen Be\u015finci K\u0131s\u0131m kapsam\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren Yerel ve K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi d\u00fczenlemeleri \u00e7er\u00e7evesinde \u00f6nemli bir idari geli\u015fme ya\u015fanm\u0131\u015ft\u0131r. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan duyuru ile 2024 hesap d\u00f6nemine ili\u015fkin Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (YATV) Beyannamesi, 7 Ocak 2026 tarihi itibar\u0131yla [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3426,"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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