{"id":5617,"date":"2026-01-26T15:00:01","date_gmt":"2026-01-26T12:00:01","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5617"},"modified":"2026-01-26T15:00:01","modified_gmt":"2026-01-26T12:00:01","slug":"2025-yili-dorduncu-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5617","title":{"rendered":"2025 Y\u0131l\u0131 D\u00f6rd\u00fcnc\u00fc Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>T.C. HAZ&#304;NE VE MAL&#304;YE BAKANLI&#286;I Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305; 5520 say&#305;l&#305; Kurumlar Vergisi Kanunu Sirk&#252;leri \/71 Konusu Ge&#231;ici Vergi D&#246;nemlerinde Yeniden De&#8230;<\/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>2025 Y&#305;l&#305; D&#246;rd&#252;nc&#252; Ge&#231;ici Vergi D&#246;neminde Uygulanacak Yeniden De&#287;erleme Oran&#305;<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2026-01-21T10:09:24+03:00\">21 Ocak 2026 <\/time><\/div>\n<div class=\"entry-content\">\n<p>T.C.<\/p>\n<p>HAZ&#304;NE VE MAL&#304;YE BAKANLI&#286;I<\/p>\n<p>Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305;<\/p>\n<p>5520 say&#305;l&#305; Kurumlar Vergisi Kanunu Sirk&#252;leri \/71<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Konusu<\/strong><\/td>\n<td>Ge&#231;ici Vergi D&#246;nemlerinde Yeniden De&#287;erleme Oran&#305;<\/td>\n<\/tr>\n<tr>\n<td><strong>Tarihi<\/strong><\/td>\n<td>20\/01\/2026<\/td>\n<\/tr>\n<tr>\n<td><strong>Say&#305;s&#305;<\/strong><\/td>\n<td>KVK-71 \/ 2026-1 \/ Yat&#305;r&#305;m &#304;ndirimi \u2013 57<\/td>\n<\/tr>\n<tr>\n<td><strong>&#304;lgili oldu&#287;u maddeler<\/strong><\/td>\n<td>Vergi Usul Kanunu M&#252;kerrer Madde 298<\/p>\n<p>Kurumlar Vergisi Kanunu Madde 32\/A<\/p>\n<p>Gelir Vergisi Kanunu Ge&#231;ici Madde 69<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>&#304;lgili oldu&#287;u kazan&#231; t&#252;rleri<\/strong><\/td>\n<td>Ticari Kazan&#231;, Zirai Kazan&#231;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/vergi-usul-kanunu-vuk-213-sayili-kanun\/\">213 say&#305;l&#305; Vergi Usul Kanununun<\/a><\/strong>\u00a0m&#252;kerrer 298 inci maddesinin (B) f&#305;kras&#305;na istinaden 2025 y&#305;l&#305; d&#246;rd&#252;nc&#252; ge&#231;ici vergi d&#246;neminde uygulanacak yeniden de&#287;erleme oran&#305;\u00a0<strong>% 25,49 (y&#252;zde yirmi be&#351; virg&#252;l k&#305;rk dokuz )<\/strong>\u00a0olarak tespit edilmi&#351;tir.<\/p>\n<p>&#214;te yandan, bu oran 213 say&#305;l&#305; Kanunun m&#252;kerrer 298 inci maddesinin (&#199;) f&#305;kras&#305; kapsam&#305;nda 2025 y&#305;l&#305; d&#246;rd&#252;nc&#252; ge&#231;ici vergi d&#246;neminde yap&#305;labilecek yeniden de&#287;erleme i&#351;lemlerinde de kullan&#305;labilecektir.<\/p>\n<p>Duyurulur.<\/p>\n<p><strong>Bekir BAYRAKDAR<\/strong><\/p>\n<p>Gelir &#304;daresi Ba&#351;kan&#305;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T.C. HAZ&#304;NE VE MAL&#304;YE BAKANLI&#286;I Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305; 5520 say&#305;l&#305; Kurumlar Vergisi Kanunu Sirk&#252;leri \/71 Konusu Ge&#231;ici Vergi D&#246;nemlerinde Yeniden De&#8230; &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-5617","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5617","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=5617"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5617\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5617"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}