{"id":3520,"date":"2026-04-28T12:55:59","date_gmt":"2026-04-28T12:55:59","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3520"},"modified":"2026-04-28T12:56:01","modified_gmt":"2026-04-28T12:56:01","slug":"kuresel-asgari-tamamlayici-kurumlar-vergisi-uygulamasina-iliskin-gelir-idaresi-baskanligi-duyurusu","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/kuresel-asgari-tamamlayici-kurumlar-vergisi-uygulamasina-iliskin-gelir-idaresi-baskanligi-duyurusu\/","title":{"rendered":"K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Uygulamas\u0131na \u0130li\u015fkin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Duyurusu"},"content":{"rendered":"

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (k\u00fcresel ATV) uygulamas\u0131na ili\u015fkin olarak uygulamada teredd\u00fct edilen konulara a\u00e7\u0131kl\u0131k getirilmesi amac\u0131yla bir duyuru yay\u0131mlam\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Genel \u00c7er\u00e7eve<\/strong><\/h4>\n\n\n\n

A\u00e7\u0131klamada, 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun ek 7\u2019nci maddesi kapsam\u0131nda d\u00fczenlenen k\u00fcresel ATV\u2019nin; gelirin dahil edilmesi esas\u0131 (IIR)<\/strong> ve yetersiz vergilendirilen \u00f6demeler esas\u0131 (UTPR)<\/strong> \u00e7er\u00e7evesinde uyguland\u0131\u011f\u0131 ifade edilmi\u015ftir.<\/p>\n\n\n\n

M\u00fckellefiyet Yap\u0131s\u0131<\/strong><\/h4>\n\n\n\n

IIR kapsam\u0131nda k\u00fcresel asgari tamamlay\u0131c\u0131 kurumlar vergisi m\u00fckellefleri; \u00e7ok uluslu i\u015fletme gruplar\u0131na ba\u011fl\u0131 i\u015fletmelerden, yurt d\u0131\u015f\u0131ndaki yap\u0131n\u0131n T\u00fcrkiye\u2019de yer alan nihai ana i\u015fletmesi, ara ana i\u015fletmesi veya k\u0131smen sahip olunan ana i\u015fletmesi<\/strong> olarak tan\u0131mlanmaktad\u0131r.<\/p>\n\n\n\n

Detayl\u0131 a\u00e7\u0131klamalar\u0131n, Yerel ve K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Uygulama Genel Tebli\u011fi\u2019nin \u201c4.1 K\u00fcresel ATV\u2019nin m\u00fckellefi\u201d b\u00f6l\u00fcm\u00fcnde yer ald\u0131\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\n

Vergi Dairesi Tescil \u0130\u015flemi<\/strong><\/h4>\n\n\n\n

Duyuruda, kapsama giren m\u00fckelleflerin ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine ba\u015fvurarak \u201c0064 \u2013 K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi\u201d<\/strong> m\u00fckellefiyet kayd\u0131n\u0131 olu\u015fturmas\u0131 gerekti\u011fi ifade edilmi\u015ftir.<\/p>\n\n\n\n

Beyanname ve Formlar<\/strong><\/h4>\n\n\n\n

Beyan d\u00f6neminde kullan\u0131lacak:<\/p>\n\n\n\n

    \n
  • K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyannamesi<\/li>\n\n\n\n
  • K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Bilgi Beyannamesi<\/li>\n<\/ul>\n\n\n\n

    taslaklar\u0131n\u0131n \u00f6n bilgilendirme amac\u0131yla eri\u015fime a\u00e7\u0131ld\u0131\u011f\u0131 bildirilmi\u015ftir.<\/p>\n\n\n\n

    Buna ek olarak, k\u00fcresel ATV kapsam\u0131na girmeyen ancak \u00e7ok uluslu gruplara ba\u011fl\u0131 T\u00fcrkiye\u2019deki i\u015fletmeler i\u00e7in:<\/p>\n\n\n\n

      \n
    • K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisine \u0130li\u015fkin Bildirim Formu<\/li>\n\n\n\n
    • \u00c7ok Uluslu \u0130\u015fletme Grubuna \u0130li\u015fkin Genel Bilgiler Formu<\/li>\n<\/ul>\n\n\n\n

      taslaklar\u0131n\u0131n da yay\u0131mland\u0131\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\n

      Genel bilgiler formunun, T\u00fcrkiye\u2019de veya GIR-MCAA kapsam\u0131nda bilgi payla\u015f\u0131m\u0131 yapmayan \u00e7ok uluslu gruplar\u0131n ba\u011fl\u0131 i\u015fletmeleri taraf\u0131ndan doldurulaca\u011f\u0131 ifade edilmi\u015ftir.<\/p>\n\n\n\n

      Dijital Bildirim S\u00fcreci<\/strong><\/h4>\n\n\n\n

      Son olarak, beyanname ve eklerinin m\u00fckelleflerden xml\/json format\u0131nda talep edilmeyece\u011fi<\/strong>, t\u00fcm i\u015flemlerin yeni e-beyan sistemi \u00fczerinden elektronik ortamda ger\u00e7ekle\u015ftirilece\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

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

      <\/p>","protected":false},"excerpt":{"rendered":"

      Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (k\u00fcresel ATV) uygulamas\u0131na ili\u015fkin olarak uygulamada teredd\u00fct edilen konulara a\u00e7\u0131kl\u0131k getirilmesi amac\u0131yla bir duyuru yay\u0131mlam\u0131\u015ft\u0131r. Genel \u00c7er\u00e7eve A\u00e7\u0131klamada, 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun ek 7\u2019nci maddesi kapsam\u0131nda d\u00fczenlenen k\u00fcresel ATV\u2019nin; gelirin dahil edilmesi esas\u0131 (IIR) ve yetersiz vergilendirilen \u00f6demeler esas\u0131 (UTPR) \u00e7er\u00e7evesinde uyguland\u0131\u011f\u0131 ifade edilmi\u015ftir. M\u00fckellefiyet Yap\u0131s\u0131 […]<\/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-3520","post","type-post","status-publish","format-standard","hentry","category-mali-yontem-gundem"],"yoast_head":"\nK\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Uygulamas\u0131na \u0130li\u015fkin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Duyurusu - 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\/kuresel-asgari-tamamlayici-kurumlar-vergisi-uygulamasina-iliskin-gelir-idaresi-baskanligi-duyurusu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Uygulamas\u0131na \u0130li\u015fkin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Duyurusu - Mali Y\u00f6ntem\" \/>\n<meta property=\"og:description\" content=\"Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (k\u00fcresel ATV) uygulamas\u0131na ili\u015fkin olarak uygulamada teredd\u00fct edilen konulara a\u00e7\u0131kl\u0131k getirilmesi amac\u0131yla bir duyuru yay\u0131mlam\u0131\u015ft\u0131r. Genel \u00c7er\u00e7eve A\u00e7\u0131klamada, 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun ek 7\u2019nci maddesi kapsam\u0131nda d\u00fczenlenen k\u00fcresel ATV\u2019nin; gelirin dahil edilmesi esas\u0131 (IIR) ve yetersiz vergilendirilen \u00f6demeler esas\u0131 (UTPR) \u00e7er\u00e7evesinde uyguland\u0131\u011f\u0131 ifade edilmi\u015ftir. 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