{"id":3449,"date":"2026-02-23T08:31:27","date_gmt":"2026-02-23T08:31:27","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3449"},"modified":"2026-02-23T08:31:29","modified_gmt":"2026-02-23T08:31:29","slug":"yerel-asgari-tamamlayici-kurumlar-vergisi-beyannamelerinde-sure-uzatimi","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyannamelerinde-sure-uzatimi\/","title":{"rendered":"Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyannamelerinde S\u00fcre Uzat\u0131m\u0131"},"content":{"rendered":"

Vergi takvimine yeni giren Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi uygulamas\u0131nda \u00f6nemli bir geli\u015fme ya\u015fand\u0131. 2024 hesap d\u00f6nemine ili\u015fkin beyannamelerin verilme ve \u00f6deme s\u00fcresi, idarece yap\u0131lan d\u00fczenleme ile ileri bir tarihe ertelendi.<\/p>\n\n\n\n

S\u00fcre Uzat\u0131m\u0131 Resm\u00ee Kaynaktan A\u00e7\u0131kland\u0131<\/strong><\/p>\n\n\n\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 195 say\u0131l\u0131 Vergi Usul Kanunu Sirk\u00fcleri ile, 15 Ocak 2026 tarihinde sona erecek olan beyan ve \u00f6deme s\u00fcreleri 28 Ocak 2026 \u00c7ar\u015famba g\u00fcn\u00fc sonuna kadar uzat\u0131ld\u0131.<\/p>\n\n\n\n

Bu d\u00fczenleme, 2024 hesap d\u00f6nemine ili\u015fkin Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi beyannamelerini ve buna ba\u011fl\u0131 vergilerin \u00f6deme tarihlerini kaps\u0131yor.<\/p>\n\n\n\n

Beyannameler \u0130\u00e7in Yeni Takvim<\/strong><\/p>\n\n\n\n

\ud83d\udcc5 Eski Biti\u015f Tarihi: 15 Ocak 2026<\/strong><\/p>\n\n\n\n

\ud83d\udcc5 Yeni Biti\u015f Tarihi: 28 Ocak 2026<\/strong><\/p>\n\n\n\n

Dolay\u0131s\u0131yla hem beyannamenin verilmesi hem de tahakkuk eden verginin \u00f6denmesi i\u00e7in ek s\u00fcre tan\u0131nm\u0131\u015f oldu.<\/p>\n\n\n\n

Neden Bu D\u00fczenleme \u00d6nemli?<\/strong><\/p>\n\n\n\n

Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (YATV):<\/strong><\/p>\n\n\n\n

\u00d6zellikle \u00e7ok uluslu i\u015fletme gruplar\u0131 i\u00e7in uygulan\u0131yor,<\/p>\n\n\n\n

Hesaplamalar finansal tablolar, grup verileri ve uluslararas\u0131 vergi kriterleri gerektiriyor,<\/p>\n\n\n\n

Bu ilk uygulama d\u00f6neminde teknik karma\u015f\u0131kl\u0131klar olabilir.<\/p>\n\n\n\n

Bu nedenle beyan ve \u00f6deme s\u00fcrelerinin uzat\u0131lmas\u0131, m\u00fckelleflerin hesaplamalar\u0131n\u0131 do\u011fru ve eksiksiz yapabilmeleri a\u00e7\u0131s\u0131ndan \u00f6nemli bir f\u0131rsat sunuyor.<\/p>\n\n\n\n

Ancak bu erteleme, beyannamenin verilmesi ve verginin \u00f6denmesi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ortadan kald\u0131rm\u0131yor; sadece zamansal takvimi geni\u015fletiyor.<\/p>\n\n\n\n

Resm\u00ee Kayna\u011fa Nas\u0131l Ula\u015f\u0131l\u0131r?<\/strong><\/p>\n\n\n\n

D\u00fczenlemenin yay\u0131mland\u0131\u011f\u0131 sirk\u00fclerin tam metnine Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 resmi sitesinden ula\u015fabilirsiniz:<\/p>\n\n\n\n

\ud83d\udd17 195 say\u0131l\u0131 Vergi Usul Kanunu Sirk\u00fcleri (G\u0130B Resm\u00ee Kaynak):<\/strong><\/p>\n\n\n\n

https:\/\/gib.gov.tr\/mevzuat\/kanun\/434\/sirkuler\/1134<\/a><\/p>\n\n\n\n

Mali Y\u00f6ntem<\/strong><\/p>\n\n\n\n

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>","protected":false},"excerpt":{"rendered":"

Vergi takvimine yeni giren Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi uygulamas\u0131nda \u00f6nemli bir geli\u015fme ya\u015fand\u0131. 2024 hesap d\u00f6nemine ili\u015fkin beyannamelerin verilme ve \u00f6deme s\u00fcresi, idarece yap\u0131lan d\u00fczenleme ile ileri bir tarihe ertelendi. S\u00fcre Uzat\u0131m\u0131 Resm\u00ee Kaynaktan A\u00e7\u0131kland\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 195 say\u0131l\u0131 Vergi Usul Kanunu Sirk\u00fcleri ile, 15 Ocak 2026 tarihinde sona erecek olan […]<\/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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