{"id":3481,"date":"2026-02-23T13:45:43","date_gmt":"2026-02-23T13:45:43","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3481"},"modified":"2026-02-23T13:47:53","modified_gmt":"2026-02-23T13:47:53","slug":"deprem-bolgesi-mukellefleri-icin-gecici-vergi-beyan-ve-odeme-sureleri-uzatildi","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/deprem-bolgesi-mukellefleri-icin-gecici-vergi-beyan-ve-odeme-sureleri-uzatildi\/","title":{"rendered":"Deprem B\u00f6lgesi M\u00fckellefleri \u0130\u00e7in Ge\u00e7ici Vergi Beyan ve \u00d6deme S\u00fcreleri Uzat\u0131ld\u0131"},"content":{"rendered":"<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan VUK-197\/2026-3 say\u0131l\u0131 sirk\u00fcler ile, deprem b\u00f6lgesinde m\u00fccbir sebep uygulamas\u0131 30 Kas\u0131m 2025 tarihinde sona eren baz\u0131 m\u00fckellefler i\u00e7in ge\u00e7ici vergi beyan s\u00fcrelerinde de\u011fi\u015fikli\u011fe gidildi.<\/p>\n\n\n\n<p>D\u00fczenleme kapsam\u0131nda, 2025 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemine (Ekim\u2013Kas\u0131m\u2013Aral\u0131k) ait gelir ve kurumlar ge\u00e7ici vergi beyannamelerinin verilmesi ile bu beyannameler \u00fczerinden hesaplanan vergilerin \u00f6denmesine ili\u015fkin s\u00fcreler uzat\u0131ld\u0131.<\/p>\n\n\n\n<p>Buna g\u00f6re, kapsamda yer alan m\u00fckelleflerin 17 \u015eubat 2026 olarak belirlenen beyan ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri 9 Mart 2026 tarihine kadar ertelendi.<\/p>\n\n\n\n<p>S\u00fcre uzat\u0131m\u0131; Ad\u0131yaman, Hatay, Kahramanmara\u015f ve Malatya illeri ile Gaziantep ilinin \u0130slahiye ve Nurda\u011f\u0131 il\u00e7elerinde faaliyet g\u00f6steren ve sirk\u00fclerde belirtilen \u015fartlar\u0131 sa\u011flayan m\u00fckellefleri kapsamaktad\u0131r. D\u00fczenleme yaln\u0131zca belirtilen b\u00f6lgelerde faaliyet g\u00f6steren m\u00fckellefler i\u00e7in ge\u00e7erli olup genel nitelikli bir erteleme i\u00e7ermemektedir.<\/p>\n\n\n\n<p>Detayl\u0131 bilgi i\u00e7in sirk\u00fclere a\u015fa\u011f\u0131daki ba\u011flant\u0131 \u00fczerinden ula\u015fabilirsiniz:<\/p>\n\n\n\n<p><a href=\"https:\/\/www.gib.gov.tr\/mevzuat\/kanun\/434\/sirkuler\/1138\">https:\/\/www.gib.gov.tr\/mevzuat\/kanun\/434\/sirkuler\/1138<\/a><\/p>\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>","protected":false},"excerpt":{"rendered":"<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan VUK-197\/2026-3 say\u0131l\u0131 sirk\u00fcler ile, deprem b\u00f6lgesinde m\u00fccbir sebep uygulamas\u0131 30 Kas\u0131m 2025 tarihinde sona eren baz\u0131 m\u00fckellefler i\u00e7in ge\u00e7ici vergi beyan s\u00fcrelerinde de\u011fi\u015fikli\u011fe gidildi. D\u00fczenleme kapsam\u0131nda, 2025 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemine (Ekim\u2013Kas\u0131m\u2013Aral\u0131k) ait gelir ve kurumlar ge\u00e7ici vergi beyannamelerinin verilmesi ile bu beyannameler \u00fczerinden hesaplanan vergilerin \u00f6denmesine ili\u015fkin s\u00fcreler [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3483,"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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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mali-yontem-gundem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Deprem B\u00f6lgesi M\u00fckellefleri \u0130\u00e7in Ge\u00e7ici Vergi Beyan ve \u00d6deme S\u00fcreleri Uzat\u0131ld\u0131 - Mali Y\u00f6ntem<\/title>\n<meta name=\"description\" content=\"298-\u00c7, enflasyon muhasebe, yeniden de\u011ferleme, VUK\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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