{"id":3513,"date":"2026-04-28T10:10:34","date_gmt":"2026-04-28T10:10:34","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3513"},"modified":"2026-04-28T10:10:36","modified_gmt":"2026-04-28T10:10:36","slug":"kurumlar-vergisi-beyan-donemi-basladi","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/kurumlar-vergisi-beyan-donemi-basladi\/","title":{"rendered":"Kurumlar Vergisi Beyan D\u00f6nemi Ba\u015flad\u0131"},"content":{"rendered":"<p>Kurumlar vergisi m\u00fckellefleri taraf\u0131ndan 2025 hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannamelerinin, 1 \u2013 30 Nisan 2026 tarihleri aras\u0131nda elektronik ortamda verilmesi gerekmektedir. Beyannameler, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet adresleri (gib.gov.tr ve dijital.gib.gov.tr) \u00fczerinden g\u00f6nderilecektir.<\/p>\n\n\n\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan, beyan s\u00fcrecinde m\u00fckelleflere yol g\u00f6stermek amac\u0131yla \u00e7e\u015fitli rehberler yay\u0131mlanm\u0131\u015f ve g\u00fcncellenmi\u015ftir. S\u00f6z konusu rehberlere ili\u015fkin \u00f6zet bilgiler a\u015fa\u011f\u0131da bilgilerinize sunulmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1) Kurumlar Vergisi Beyan Rehberi<\/h3>\n\n\n\n<p>2025 hesap d\u00f6nemine ait kurum kazan\u00e7lar\u0131na ili\u015fkin beyannamelerin verilme s\u00fcrecine y\u00f6nelik haz\u0131rlanan \u201cKurumlar Vergisi Beyan Rehberi\u201d g\u00fcncellenerek kullan\u0131ma sunulmu\u015ftur.<\/p>\n\n\n\n<p>Rehber kapsam\u0131nda;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kurumlar vergisinin konusu ve m\u00fckellefleri,<\/li>\n\n\n\n<li>Muafiyet ve istisnalar,<\/li>\n\n\n\n<li>Kurum kazanc\u0131n\u0131n tespitinde dikkate al\u0131nan indirim ve giderler,<\/li>\n\n\n\n<li>Zarar mahsubu uygulamalar\u0131,<\/li>\n\n\n\n<li>Mahsup ve iade i\u015flemleri,<\/li>\n\n\n\n<li>Tasfiye, birle\u015fme, devir, b\u00f6l\u00fcnme ve hisse de\u011fi\u015fimi i\u015flemleri,<\/li>\n\n\n\n<li>Vergiye uyumlu m\u00fckellefler i\u00e7in sa\u011flanan %5 indirim,<\/li>\n\n\n\n<li>Kurumlar vergisi oran\u0131,<\/li>\n\n\n\n<li>Yurt i\u00e7i asgari kurumlar vergisi,<\/li>\n\n\n\n<li>Ge\u00e7ici verginin beyan\u0131 ve \u00f6denmesi,<\/li>\n\n\n\n<li>Kurumlar vergisinin beyan\u0131 ve \u00f6denmesi<\/li>\n<\/ul>\n\n\n\n<p>gibi konulara ili\u015fkin a\u00e7\u0131klamalar ve \u00f6rnek uygulamalara yer verilmi\u015ftir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2) Kurumlar Vergisinde Oran Uygulamalar\u0131 Rehberi<\/h3>\n\n\n\n<p>\u201cKurumlar Vergisinde Oran Uygulamalar\u0131 Rehberi\u201d kurumlar vergisi m\u00fckelleflerinin kullan\u0131m\u0131na sunulmu\u015ftur.<\/p>\n\n\n\n<p>Rehberde;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u0131ll\u0131k kurum kazanc\u0131na uygulanan %25 ve %30 oranlar\u0131,<\/li>\n\n\n\n<li>Ge\u00e7ici vergi ve stopaj (tevkifat) oranlar\u0131,<\/li>\n\n\n\n<li>Cumhurba\u015fkan\u0131nca belirlenen \u00fclkelere yap\u0131lan \u00f6demelerde uygulanan kesinti oranlar\u0131,<\/li>\n\n\n\n<li>Yabanc\u0131 ula\u015ft\u0131rma kurumlar\u0131na uygulanan vergi oranlar\u0131,<\/li>\n\n\n\n<li>\u0130ndirimli oran uygulamalar\u0131 ve indirimli kurumlar vergisi,<\/li>\n\n\n\n<li>\u0130ndirimli oran uygulamalar\u0131nda \u00f6ncelik s\u0131ras\u0131,<\/li>\n\n\n\n<li>Yurt i\u00e7i asgari kurumlar vergisinin hesaplanmas\u0131nda indirimli oran uygulamalar\u0131<\/li>\n<\/ul>\n\n\n\n<p>gibi hususlar \u00f6rneklerle birlikte a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3) Kurumlar\u0131n Ta\u015f\u0131nmaz ve \u0130\u015ftirak Hisselerinin Sat\u0131\u015f\u0131nda \u0130stisna Rehberi<\/h3>\n\n\n\n<p>Kurumlar\u0131n ta\u015f\u0131nmaz ve i\u015ftirak hissesi sat\u0131\u015flar\u0131nda uygulanan istisnalara ili\u015fkin rehber, g\u00fcncel mevzuat do\u011frultusunda yeniden d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n<p>G\u00fcncellenen rehberde ayr\u0131ca, kurumlar vergisinden istisna edilen tutarlar\u0131n yeminli mali m\u00fc\u015favirler taraf\u0131ndan d\u00fczenlenen tasdik raporlar\u0131 ile tevsik edilmesine ili\u015fkin a\u00e7\u0131klamalara da yer verilmi\u015ftir.<\/p>\n\n\n\n<p>Bu kapsamda rehberde;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130stisnalar\u0131n kapsam\u0131, amac\u0131 ve uygulanma \u015fartlar\u0131,<\/li>\n\n\n\n<li>Ta\u015f\u0131nmaz ve i\u015ftirak hisselerinin tan\u0131m\u0131 ve kapsam\u0131,<\/li>\n\n\n\n<li>\u0130ki tam y\u0131l aktifte bulundurma \u015fart\u0131 ve s\u00fcre hesaplamas\u0131,<\/li>\n\n\n\n<li>Gayrimenkul sat\u0131\u015f kazanc\u0131n\u0131n fon hesab\u0131nda izlenmesi,<\/li>\n\n\n\n<li>Kazanc\u0131n hesaplanmas\u0131nda dikkate al\u0131nacak unsurlar (faiz, komisyon, kur fark\u0131 vb.),<\/li>\n\n\n\n<li>7456 say\u0131l\u0131 Kanun ile yap\u0131lan de\u011fi\u015fiklikler,<\/li>\n\n\n\n<li>15.07.2023 tarihinden \u00f6nce aktifte bulunan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131nda KDV istisnas\u0131,<\/li>\n\n\n\n<li>\u0130ndirilecek KDV uygulamalar\u0131,<\/li>\n\n\n\n<li>\u0130stisna tutarlar\u0131n tasdikine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fckler<\/li>\n<\/ul>\n\n\n\n<p>gibi konular detayl\u0131 \u015fekilde ele al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Mali Y\u00f6ntem<\/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>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Kurumlar vergisi m\u00fckellefleri taraf\u0131ndan 2025 hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannamelerinin, 1 \u2013 30 Nisan 2026 tarihleri aras\u0131nda elektronik ortamda verilmesi gerekmektedir. Beyannameler, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet adresleri (gib.gov.tr ve dijital.gib.gov.tr) \u00fczerinden g\u00f6nderilecektir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan, beyan s\u00fcrecinde m\u00fckelleflere yol g\u00f6stermek amac\u0131yla \u00e7e\u015fitli rehberler yay\u0131mlanm\u0131\u015f ve g\u00fcncellenmi\u015ftir. S\u00f6z konusu rehberlere ili\u015fkin \u00f6zet bilgiler a\u015fa\u011f\u0131da [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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-3513","post","type-post","status-publish","format-standard","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>Kurumlar Vergisi Beyan D\u00f6nemi Ba\u015flad\u0131 - Mali Y\u00f6ntem<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.maliyontem.com.tr\/en\/kurumlar-vergisi-beyan-donemi-basladi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kurumlar Vergisi Beyan D\u00f6nemi Ba\u015flad\u0131 - Mali Y\u00f6ntem\" \/>\n<meta property=\"og:description\" content=\"Kurumlar vergisi m\u00fckellefleri taraf\u0131ndan 2025 hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannamelerinin, 1 \u2013 30 Nisan 2026 tarihleri aras\u0131nda elektronik ortamda verilmesi gerekmektedir. Beyannameler, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet adresleri (gib.gov.tr ve dijital.gib.gov.tr) \u00fczerinden g\u00f6nderilecektir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan, beyan s\u00fcrecinde m\u00fckelleflere yol g\u00f6stermek amac\u0131yla \u00e7e\u015fitli rehberler yay\u0131mlanm\u0131\u015f ve g\u00fcncellenmi\u015ftir. S\u00f6z konusu rehberlere ili\u015fkin \u00f6zet bilgiler a\u015fa\u011f\u0131da [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.maliyontem.com.tr\/en\/kurumlar-vergisi-beyan-donemi-basladi\/\" \/>\n<meta property=\"og:site_name\" content=\"Mali Y\u00f6ntem\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-28T10:10:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-28T10:10:36+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/#\/schema\/person\/912e4f0f62f9afe848f0020518e29680\"},\"headline\":\"Kurumlar Vergisi Beyan D\u00f6nemi Ba\u015flad\u0131\",\"datePublished\":\"2026-04-28T10:10:34+00:00\",\"dateModified\":\"2026-04-28T10:10:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/\"},\"wordCount\":707,\"publisher\":{\"@id\":\"https:\/\/www.maliyontem.com.tr\/#organization\"},\"articleSection\":[\"Mali Y\u00f6ntem G\u00fcndem\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/\",\"url\":\"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/\",\"name\":\"Kurumlar Vergisi Beyan D\u00f6nemi Ba\u015flad\u0131 - Mali Y\u00f6ntem\",\"isPartOf\":{\"@id\":\"https:\/\/www.maliyontem.com.tr\/#website\"},\"datePublished\":\"2026-04-28T10:10:34+00:00\",\"dateModified\":\"2026-04-28T10:10:36+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/www.maliyontem.com.tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kurumlar Vergisi Beyan D\u00f6nemi Ba\u015flad\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/#website\",\"url\":\"https:\/\/www.maliyontem.com.tr\/\",\"name\":\"Mali Y\u00f6ntem\",\"description\":\"Mali Y&ouml;ntem \",\"publisher\":{\"@id\":\"https:\/\/www.maliyontem.com.tr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.maliyontem.com.tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/#organization\",\"name\":\"Mali Y\u00f6ntem\",\"url\":\"https:\/\/www.maliyontem.com.tr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/ml1xqiethand.i.optimole.com\/w:auto\/h:auto\/q:mauto\/f:best\/https:\/\/www.maliyontem.com.tr\/wp-content\/uploads\/2025\/12\/maliyontem2-Photoroom.png\",\"contentUrl\":\"https:\/\/ml1xqiethand.i.optimole.com\/w:auto\/h:auto\/q:mauto\/f:best\/https:\/\/www.maliyontem.com.tr\/wp-content\/uploads\/2025\/12\/maliyontem2-Photoroom.png\",\"width\":1280,\"height\":444,\"caption\":\"Mali Y\u00f6ntem\"},\"image\":{\"@id\":\"https:\/\/www.maliyontem.com.tr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/#\/schema\/person\/912e4f0f62f9afe848f0020518e29680\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.maliyontem.com.tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/962c86e0a8578f482e57e23c33b09e623db9af03dbfec0bf3db906ab97fe9957?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/962c86e0a8578f482e57e23c33b09e623db9af03dbfec0bf3db906ab97fe9957?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/www.maliyontem.com.tr\"],\"url\":\"https:\/\/www.maliyontem.com.tr\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kurumlar Vergisi Beyan D\u00f6nemi Ba\u015flad\u0131 - Mali Y\u00f6ntem","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.maliyontem.com.tr\/en\/kurumlar-vergisi-beyan-donemi-basladi\/","og_locale":"en_US","og_type":"article","og_title":"Kurumlar Vergisi Beyan D\u00f6nemi Ba\u015flad\u0131 - Mali Y\u00f6ntem","og_description":"Kurumlar vergisi m\u00fckellefleri taraf\u0131ndan 2025 hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannamelerinin, 1 \u2013 30 Nisan 2026 tarihleri aras\u0131nda elektronik ortamda verilmesi gerekmektedir. Beyannameler, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet adresleri (gib.gov.tr ve dijital.gib.gov.tr) \u00fczerinden g\u00f6nderilecektir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan, beyan s\u00fcrecinde m\u00fckelleflere yol g\u00f6stermek amac\u0131yla \u00e7e\u015fitli rehberler yay\u0131mlanm\u0131\u015f ve g\u00fcncellenmi\u015ftir. S\u00f6z konusu rehberlere ili\u015fkin \u00f6zet bilgiler a\u015fa\u011f\u0131da [&hellip;]","og_url":"https:\/\/www.maliyontem.com.tr\/en\/kurumlar-vergisi-beyan-donemi-basladi\/","og_site_name":"Mali Y\u00f6ntem","article_published_time":"2026-04-28T10:10:34+00:00","article_modified_time":"2026-04-28T10:10:36+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/#article","isPartOf":{"@id":"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/"},"author":{"name":"admin","@id":"https:\/\/www.maliyontem.com.tr\/#\/schema\/person\/912e4f0f62f9afe848f0020518e29680"},"headline":"Kurumlar Vergisi Beyan D\u00f6nemi Ba\u015flad\u0131","datePublished":"2026-04-28T10:10:34+00:00","dateModified":"2026-04-28T10:10:36+00:00","mainEntityOfPage":{"@id":"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/"},"wordCount":707,"publisher":{"@id":"https:\/\/www.maliyontem.com.tr\/#organization"},"articleSection":["Mali Y\u00f6ntem G\u00fcndem"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/","url":"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/","name":"Kurumlar Vergisi Beyan D\u00f6nemi Ba\u015flad\u0131 - Mali Y\u00f6ntem","isPartOf":{"@id":"https:\/\/www.maliyontem.com.tr\/#website"},"datePublished":"2026-04-28T10:10:34+00:00","dateModified":"2026-04-28T10:10:36+00:00","breadcrumb":{"@id":"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.maliyontem.com.tr\/kurumlar-vergisi-beyan-donemi-basladi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Anasayfa","item":"https:\/\/www.maliyontem.com.tr\/"},{"@type":"ListItem","position":2,"name":"Kurumlar Vergisi Beyan D\u00f6nemi Ba\u015flad\u0131"}]},{"@type":"WebSite","@id":"https:\/\/www.maliyontem.com.tr\/#website","url":"https:\/\/www.maliyontem.com.tr\/","name":"Mali Y\u00f6ntem","description":"Mali Y&ouml;ntem","publisher":{"@id":"https:\/\/www.maliyontem.com.tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.maliyontem.com.tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.maliyontem.com.tr\/#organization","name":"Mali Y\u00f6ntem","url":"https:\/\/www.maliyontem.com.tr\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.maliyontem.com.tr\/#\/schema\/logo\/image\/","url":"https:\/\/ml1xqiethand.i.optimole.com\/w:auto\/h:auto\/q:mauto\/f:best\/https:\/\/www.maliyontem.com.tr\/wp-content\/uploads\/2025\/12\/maliyontem2-Photoroom.png","contentUrl":"https:\/\/ml1xqiethand.i.optimole.com\/w:auto\/h:auto\/q:mauto\/f:best\/https:\/\/www.maliyontem.com.tr\/wp-content\/uploads\/2025\/12\/maliyontem2-Photoroom.png","width":1280,"height":444,"caption":"Mali Y\u00f6ntem"},"image":{"@id":"https:\/\/www.maliyontem.com.tr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.maliyontem.com.tr\/#\/schema\/person\/912e4f0f62f9afe848f0020518e29680","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.maliyontem.com.tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/962c86e0a8578f482e57e23c33b09e623db9af03dbfec0bf3db906ab97fe9957?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/962c86e0a8578f482e57e23c33b09e623db9af03dbfec0bf3db906ab97fe9957?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/www.maliyontem.com.tr"],"url":"https:\/\/www.maliyontem.com.tr\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.maliyontem.com.tr\/en\/wp-json\/wp\/v2\/posts\/3513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.maliyontem.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.maliyontem.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.maliyontem.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.maliyontem.com.tr\/en\/wp-json\/wp\/v2\/comments?post=3513"}],"version-history":[{"count":1,"href":"https:\/\/www.maliyontem.com.tr\/en\/wp-json\/wp\/v2\/posts\/3513\/revisions"}],"predecessor-version":[{"id":3514,"href":"https:\/\/www.maliyontem.com.tr\/en\/wp-json\/wp\/v2\/posts\/3513\/revisions\/3514"}],"wp:attachment":[{"href":"https:\/\/www.maliyontem.com.tr\/en\/wp-json\/wp\/v2\/media?parent=3513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.maliyontem.com.tr\/en\/wp-json\/wp\/v2\/categories?post=3513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.maliyontem.com.tr\/en\/wp-json\/wp\/v2\/tags?post=3513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}