{"id":5562,"date":"2025-12-26T10:35:34","date_gmt":"2025-12-26T07:35:34","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5562"},"modified":"2025-12-26T10:35:34","modified_gmt":"2025-12-26T07:35:34","slug":"2026-yili-is-yeri-disinda-kurulan-sozlesmeler-parasal-sinirin-artirilmasi","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5562","title":{"rendered":"2026 Y\u0131l\u0131 \u0130\u015f Yeri D\u0131\u015f\u0131nda Kurulan S\u00f6zle\u015fmeler Parasal S\u0131n\u0131r\u0131n Art\u0131r\u0131lmas\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/06\/ticaret-bakanligi-yeni.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13555\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/06\/ticaret-bakanligi-yeni.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Mevzuat&#305;n Ad&#305;: &#304;&#351; Yeri D&#305;&#351;&#305;nda Kurulan S&#246;zle&#351;meler Y&#246;netmeli&#287;inin 2 nci Maddesinde Yer Alan Parasal S&#305;n&#305;r&#305;n Art&#305;r&#305;lmas&#305;na &#304;li&#351;kin Tebli&#287; 23 Aral&#305;k 202&#8230;\u00a0<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>2026 Y&#305;l&#305; &#304;&#351; Yeri D&#305;&#351;&#305;nda Kurulan S&#246;zle&#351;meler Parasal S&#305;n&#305;r&#305;n Art&#305;r&#305;lmas&#305;<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-12-23T00:45:35+03:00\">23 Aral&#305;k 2025 <\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"wpb-content-wrapper\">\n<p><em><strong>Mevzuat&#305;n Ad&#305;:<\/strong>\u00a0&#304;&#351; Yeri D&#305;&#351;&#305;nda Kurulan S&#246;zle&#351;meler Y&#246;netmeli&#287;inin 2 nci Maddesinde Yer Alan Parasal S&#305;n&#305;r&#305;n Art&#305;r&#305;lmas&#305;na &#304;li&#351;kin Tebli&#287;<\/em><\/p>\n<p>23 Aral&#305;k 2025 Tarihli Resmi Gazete<\/p>\n<p>Say&#305;: 33116<\/p>\n<p>Ticaret Bakanl&#305;&#287;&#305;ndan:<\/p>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-round vc_color-success vc_do_message\">\n<p><strong>Ama&#231; ve kapsam<\/strong><\/p>\n<\/div>\n<p><strong>MADDE 1-<\/strong>\u00a0(1) Bu Tebli&#287;in amac&#305;,\u00a014\/1\/2015\u00a0tarihli ve 29236 say&#305;l&#305; Resm\u00ee Gazete\u2019de yay&#305;mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/14\/is-yeri-disinda-kurulan-sozlesmeler-yonetmeligi\/\">&#304;&#351; Yeri D&#305;&#351;&#305;nda Kurulan S&#246;zle&#351;meler Y&#246;netmeli&#287;inin<\/a><\/strong>\u00a02\u00a0nci\u00a0maddesinin ikinci f&#305;kras&#305;n&#305;n (g) bendinde belirtilen parasal s&#305;n&#305;r&#305;n, 27\/11\/2025 tarihli ve 33090 say&#305;l&#305; Resm\u00ee Gazete\u2019de yay&#305;mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2025\/11\/27\/vergi-usul-kanunu-genel-tebligi-sira-no-585\/\">Vergi Usul Kanunu Genel Tebli&#287;i (S&#305;ra No: 585)<\/a><\/strong>\u2019nde\u00a02025 y&#305;l&#305; i&#231;in yeniden de&#287;erleme oran&#305; olarak tespit edilen %25,49 (y&#252;zde yirmi be&#351; virg&#252;l k&#305;rk dokuz) oran&#305;nda art&#305;r&#305;larak belirlenmesidir.<\/p>\n<p><strong>Dayanak<\/strong><\/p>\n<p><strong>MADDE 2-<\/strong>\u00a0(1) Bu Tebli&#287;,\u00a07\/11\/2013\u00a0tarihli ve 6502 say&#305;l&#305; T&#252;keticinin Korunmas&#305; Hakk&#305;nda Kanunun 47\u00a0nci\u00a0maddesinin yedinci f&#305;kras&#305; ile 84 &#252;nc&#252; maddesinin birinci f&#305;kras&#305; ve &#304;&#351; Yeri D&#305;&#351;&#305;nda Kurulan S&#246;zle&#351;meler Y&#246;netmeli&#287;inin 2\u00a0nci\u00a0maddesinin ikinci f&#305;kras&#305;n&#305;n (g) bendine ve &#252;&#231;&#252;nc&#252; f&#305;kras&#305;na dayan&#305;larak haz&#305;rlanm&#305;&#351;t&#305;r.<\/p>\n<p><strong>Parasal s&#305;n&#305;r<\/strong><\/p>\n<p><strong>MADDE 3-<\/strong>\u00a0\u00a0(1) &#304;&#351; Yeri D&#305;&#351;&#305;nda Kurulan S&#246;zle&#351;meler Y&#246;netmeli&#287;i h&#252;k&#252;mleri mal veya hizmet bedeli 313 (&#252;&#231; y&#252;z on &#252;&#231;) T&#252;rk Liras&#305;n&#305; a&#351;mayan sat&#305;&#351;lar ile ilgili s&#246;zle&#351;melere uygulanmaz.<\/p>\n<p><strong>Y&#252;r&#252;rl&#252;k<\/strong><\/p>\n<p><strong>MADDE 4-<\/strong>\u00a0(1) Bu Tebli&#287;\u00a01\/1\/2026\u00a0tarihinde y&#252;r&#252;rl&#252;&#287;e girer.<\/p>\n<p><strong>Y&#252;r&#252;tme<\/strong><\/p>\n<p><strong>MADDE 5-<\/strong>\u00a0(1) Bu Tebli&#287; h&#252;k&#252;mlerini Ticaret Bakan&#305; y&#252;r&#252;t&#252;r.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mevzuat&#305;n Ad&#305;: &#304;&#351; Yeri D&#305;&#351;&#305;nda Kurulan S&#246;zle&#351;meler Y&#246;netmeli&#287;inin 2 nci Maddesinde Yer Alan Parasal S&#305;n&#305;r&#305;n Art&#305;r&#305;lmas&#305;na &#304;li&#351;kin Tebli&#287; 23 Aral&#305;k 202&#8230;\u00a0 &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5562","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5562"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5562\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5562"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}