{"id":6476,"date":"2025-06-02T16:48:20","date_gmt":"2025-06-02T13:48:20","guid":{"rendered":"http:\/\/www.hasandemirci.com.tr\/?p=6476"},"modified":"2025-06-02T16:48:20","modified_gmt":"2025-06-02T13:48:20","slug":"hazine-ve-maliye-bakanligi-tarafindan-deprem-bolgesindeki-cirosu-25-milyon-liranin-altinda-olan-mukelleflerin-mucbir-sebep-halinin-uzatilmasina-iliskin-duyuru","status":"publish","type":"post","link":"http:\/\/www.hasandemirci.com.tr\/?p=6476","title":{"rendered":"Hazine ve Maliye Bakanl\u0131\u011f\u0131 Taraf\u0131ndan Deprem B\u00f6lgesindeki Cirosu 2,5 Milyon Liran\u0131n Alt\u0131nda Olan M\u00fckelleflerin M\u00fccbir Sebep Halinin Uzat\u0131lmas\u0131na \u0130li\u015fkin Duyuru"},"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>6\/2\/2023 tarihinde Kahramanmara&#351; &#304;linde meydana gelen depremler nedeniyle Ad&#305;yaman, Hatay, Kahramanmara&#351;, Malatya illeri ile Gaziantep ilinin &#304;slahiye&#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>Hazine ve Maliye Bakanl&#305;&#287;&#305; Taraf&#305;ndan Deprem B&#246;lgesindeki Cirosu 2,5 Milyon Liran&#305;n Alt&#305;nda Olan M&#252;kelleflerin M&#252;cbir Sebep Halinin Uzat&#305;lmas&#305;na &#304;li&#351;kin Duyuru<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a030 May&#305;s 2025 <\/div>\n<div class=\"entry-content\">\n<p>6\/2\/2023 tarihinde Kahramanmara&#351; &#304;linde meydana gelen depremler nedeniyle Ad&#305;yaman, Hatay, Kahramanmara&#351;, Malatya illeri ile Gaziantep ilinin &#304;slahiye ve Nurda&#287;&#305; il&#231;elerinde ilan edilen ve 30\/11\/2024 tarihi itibar&#305;yla sona eren m&#252;cbir sebep hali 10\/1\/2025 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2025\/01\/10\/vergi-usul-kanunu-sirkuleri-180\/\">VUK-180\/2025-1 say&#305;l&#305; Vergi Usul Kanunu Sirk&#252;lerindeki<\/a><\/strong>\u00a0&#351;artlar&#305; ta&#351;&#305;yan m&#252;kellefler bak&#305;m&#305;ndan 31\/5\/2025 Cumartesi g&#252;n&#252; sonuna kadar uzat&#305;lm&#305;&#351;t&#305;.<\/p>\n<p><b>Halen m&#252;cbir sebep hali devam eden; Ad&#305;yaman, Hatay, Kahramanmara&#351; ve Malatya illeri ile Gaziantep &#304;linin &#304;slahiye ve Nurda&#287;&#305; il&#231;elerindeki m&#252;kellefler i&#231;in 31\/5\/2025 Cumartesi g&#252;n&#252; sona erecek olan m&#252;cbir sebep halinin 30\/11\/2025 Pazar g&#252;n&#252; sonuna\u00a0<\/b><b>uzat&#305;lmas&#305; uygun bulunmu&#351;tur.<\/b><\/p>\n<p>Buna g&#246;re, m&#252;cbir sebep s&#252;resince;<\/p>\n<ul>\n<li>Gelir stopaj vergisi beyannameleri, sosyal g&#252;venlik mevzuat&#305; gere&#287;ince sigortal&#305;lar&#305;n m&#252;cbir sebep d&#246;nemine ili&#351;kin prime esas kazan&#231; ve hizmet bilgilerinin Muhtasar ve Prim Hizmet Beyannamesi ile bildirilmesinin zorunlu olmas&#305; durumunda, bu beyannamelerin vergi kesintilerine (gelir stopaj vergisi) ili&#351;kin k&#305;sm&#305;, damga vergisi (beyannameli damga vergisi m&#252;kellefi) beyannameleri ile ayl&#305;k ve &#252;&#231; ayl&#305;k olarak verilen di&#287;er beyanname ve bildirimlerin\u00a0<b>(Tablo-1),<\/b><\/li>\n<\/ul>\n<ul>\n<li>KDV beyannameleri (&#252;&#231; ayl&#305;k olarak verilenler dahil) ile Ba-Bs Bildirimlerinin\u00a0<b>(Tablo-2),<\/b><\/li>\n<\/ul>\n<ul>\n<li>Y&#305;ll&#305;k gelir ve kurumlar vergisi beyannamelerinin\u00a0<b>(Tablo-3),<\/b><\/li>\n<\/ul>\n<p>verilme ve &#246;deme s&#252;releri a&#351;a&#287;&#305;da yer alan Tablolarda belirtilen s&#252;relerin sonuna kadar,<\/p>\n<ul>\n<li>M&#252;cbir sebep hali 31\/5\/2025 tarihinden itibaren 30\/11\/2025 tarihine kadar uzat&#305;lan m&#252;kelleflerden elektronik defter uygulamas&#305;na dahil olanlar taraf&#305;ndan 30\/11\/2025 g&#252;n&#252; sonuna kadar ve 10\/12\/2025 ve 15\/12\/2025 (14\/12\/2025 tarihinin resmi tatile rastlamas&#305; nedeniyle) g&#252;n&#252; sonuna kadar, olu&#351;turulmas&#305; ve imzalanmas&#305; gereken e-Defterlerin olu&#351;turulma ve imzalanma s&#252;resi ile ayn&#305; s&#252;relerde Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305; Bilgi &#304;&#351;lem Sistemine y&#252;klenmesi gereken elektronik defter ve berat dosyalar&#305;n&#305;n y&#252;klenme s&#252;resinin 31\/12\/2025 g&#252;n&#252; sonuna kadar,<\/li>\n<\/ul>\n<ul>\n<li>Yukar&#305;da belirtilen beyannameler ve bildirimler d&#305;&#351;&#305;nda kalan beyanname ve bildirimlerin verilmesi ile bu beyannamelere ve bildirimlere istinaden tahakkuk eden vergilerin &#246;deme s&#252;resinin\u00a0<b>31\/12\/2025<\/b>\u00a0tarihine kadar (bu tarih dahil),<\/li>\n<\/ul>\n<ul>\n<li>6\/2\/2023 tarihinden itibaren ilan edilen m&#252;cbir sebep nedeniyle &#246;deme s&#252;releri uzat&#305;lan motorlu ta&#351;&#305;tlar vergisi (MTV) ile 2025 y&#305;l&#305;na ili&#351;kin MTV ikinci taksitinin &#246;deme s&#252;resi\u00a0<b>31\/12\/2025<\/b>\u00a0g&#252;n&#252; sonuna kadar<\/li>\n<\/ul>\n<p>uzat&#305;lm&#305;&#351;t&#305;r.<\/p>\n<p>Di&#287;er taraftan;<\/p>\n<ul>\n<li>M&#252;cbir sebep hali uzat&#305;lan m&#252;kelleflerden, 2023, 2024 ve 2025 y&#305;llar&#305;nda verilmesi gereken ge&#231;ici vergi beyannameleri al&#305;nmayacakt&#305;r.<\/li>\n<\/ul>\n<ul>\n<li><strong><a href=\"https:\/\/www.alomaliye.com\/2002\/06\/12\/ozel-tuketim-vergisi-kanunu-otv-4760-sayili-kanun\/\">4760 say&#305;l&#305; &#214;zel T&#252;ketim Vergisi Kanununa<\/a><\/strong>\u00a0g&#246;re verilmesi gereken beyannameler ile bu beyannamelere istinaden tahakkuk edecek &#246;zel t&#252;ketim vergisi ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2000\/01\/02\/harclar-kanunu-492-sayili-kanun\/\">492 say&#305;l&#305; Har&#231;lar Kanunu<\/a><\/strong>\u00a0gere&#287;ince i&#351;lem yap&#305;lmadan &#246;denmesi gereken har&#231;lar m&#252;cbir sebep kapsam&#305;nda de&#287;erlendirilmeyecektir.<\/li>\n<\/ul>\n<p>Ayr&#305;ca bu yerlerde bulunan vergi m&#252;kelleflerinin &#246;deme s&#252;releri belirlenen vergi bor&#231;lar&#305;, belirlenen &#246;deme s&#252;relerini takip eden ay sonuna kadar, di&#287;er amme bor&#231;lar&#305; 2\/2\/2026 Pazartesi g&#252;n&#252; sonuna kadar, m&#252;kelleflerin ba&#351;vuru yapmalar&#305; ve gerekli &#351;artlar&#305; ta&#351;&#305;malar&#305; kayd&#305;yla faiz al&#305;nmaks&#305;z&#305;n 24 aya kadar taksitlendirilebilecektir.<\/p>\n<p>Di&#287;er taraftan,\u00a0<a href=\"https:\/\/www.alomaliye.com\/2023\/03\/12\/7440-sayili-yapilandirma-kanunu\/\"><b>7440 say&#305;l&#305; Baz&#305; Alacaklar&#305;n Yeniden Yap&#305;land&#305;r&#305;lmas&#305; ile Baz&#305; Kanunlarda De&#287;i&#351;iklik Yap&#305;lmas&#305;na Dair Kanunun<\/b><\/a>\u00a09 uncu maddesinin ondokuzuncu f&#305;kras&#305; gere&#287;ince; m&#252;cbir sebep hali uzayan m&#252;kelleflerden\u00a0<b>Ad&#305;yaman, Hatay, Kahramanmara&#351;, Malatya illeri ile Gaziantep ilinin &#304;slahiye ve Nurda&#287;&#305;<\/b>\u00a0il&#231;elerindeki dairelere (alacakl&#305; idarelere) \u00a0bor&#231;lu olanlar&#305;n; 7440 say&#305;l&#305; Kanun kapsam&#305;nda ba&#351;vurular&#305;n&#305;\u00a0<b>2\/3\/2026<\/b>\u00a0(\u00a0<b>28\/2\/2026<\/b>\u00a0tarihinin tatile rastlamas&#305; nedeniyle) tarihine kadar yapmalar&#305; ve ilk taksitlerini (pe&#351;in &#246;deme dahil)\u00a0<b>31\/3\/2026\u00a0<\/b>tarihi<b>\u00a0sonuna kadar,\u00a0<\/b>di&#287;er taksitlerini de bu taksiti takip eden ayl&#305;k d&#246;nemler halinde &#246;demeleri gerekmektedir.<\/p>\n<p>&#214;te yandan, m&#252;cbir sebep halinin sona ermesini m&#252;teakip, depremden vergi &#246;devlerini yerine getiremeyecek &#351;ekilde etkilendi&#287;ini ve m&#252;cbir sebep halinin devam etti&#287;ini belirterek ba&#287;l&#305; bulunduklar&#305; vergi dairelerine bireysel talepte bulunan m&#252;kelleflerin durumlar&#305; da Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305;nca ayr&#305;ca de&#287;erlendirilecektir.<\/p>\n<p>Ayr&#305;nt&#305;l&#305; bilgilere ba&#287;l&#305; olunan vergi dairesinden ula&#351;&#305;labilir.<\/p>\n<p><b>Tablo-1<\/b><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"151\">\n<p align=\"center\"><b>AYLIK VERG&#304;LEND&#304;RME D&#214;NEMLER&#304;<\/b><\/p>\n<\/td>\n<td width=\"138\">\n<p align=\"center\"><b>3 AYLIK VERG&#304;LEND&#304;RME D&#214;NEMLER&#304;<\/b><\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\"><b>BEYANNAMEN&#304;N VER&#304;LECE&#286;&#304; SON G&#220;N<\/b><\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\"><b>&#214;DEMEN&#304;N YAPILACA&#286;I SON G&#220;N<\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"151\">\n<p align=\"center\"><b>TEC&#304;L BA&#350;VURUSUNUN SON G&#220;N&#220;<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ocak 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Ocak-&#350;ubat-Mart 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">2 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"151\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">&#350;ubat 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Mart 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Nisan 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Nisan-May&#305;s-Haziran 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">May&#305;s 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Haziran 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Temmuz 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Temmuz-A&#287;ustos-Eyl&#252;l 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"151\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">A&#287;ustos 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Eyl&#252;l 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ekim 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Ekim-Kas&#305;m-Aral&#305;k 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Kas&#305;m 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Aral&#305;k 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ocak 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Ocak-&#350;ubat-Mart 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"151\">\n<p align=\"center\">1 Haziran 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">&#350;ubat 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Mart 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Nisan 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Nisan-May&#305;s-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Haziran 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">May&#305;s 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Haziran 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Temmuz 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Temmuz-A&#287;ustos-Eyl&#252;l 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<td rowspan=\"4\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">1 Haziran 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"151\">\n<p align=\"center\">30 Haziran 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">A&#287;ustos 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Eyl&#252;l 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ekim 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Ekim-Kas&#305;m-Aral&#305;k 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Kas&#305;m 2024<\/td>\n<td nowrap=\"nowrap\" width=\"127\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Aral&#305;k 2024<\/td>\n<td nowrap=\"nowrap\" width=\"127\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ocak 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Ocak-&#350;ubat-Mart 2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">30 Haziran 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"151\">\n<p align=\"center\">31 Temmuz 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">&#350;ubat 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Mart 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Nisan 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Nisan-May&#305;s-Haziran<\/p>\n<p align=\"center\">2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">May&#305;s 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Haziran 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Temmuz 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"138\">\n<p align=\"center\">Temmuz-A&#287;ustos-Eyl&#252;l 2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<td rowspan=\"4\" nowrap=\"nowrap\" width=\"127\">\n<p align=\"center\">31 Temmuz 2026<\/p>\n<\/td>\n<td rowspan=\"4\" width=\"151\">\n<p align=\"center\">31 A&#287;ustos 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">A&#287;ustos 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Eyl&#252;l 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"151\">Ekim 2025<\/td>\n<td nowrap=\"nowrap\" width=\"138\">\u00a0<\/td>\n<td nowrap=\"nowrap\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Tablo-2 (KDV Beyannameleri ile Ba-Bs bildirimlerine ili&#351;kin)<\/b><b><\/b><\/p>\n<div>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"141\">\n<p align=\"center\"><b>AYLIK VERG&#304;LEND&#304;RME D&#214;NEMLER&#304;<\/b><\/p>\n<\/td>\n<td width=\"143\">\n<p align=\"center\"><b>3 AYLIK VERG&#304;LEND&#304;RME D&#214;NEMLER&#304;<\/b><\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\"><b>BEYANNAMEN&#304;N VER&#304;LECE&#286;&#304; SON G&#220;N<\/b><\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\"><b>&#214;DEMEN&#304;N YAPILACA&#286;I SON G&#220;N<\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"132\">\n<p align=\"center\"><b>TEC&#304;L BA&#350;VURUSUNUN SON G&#220;N&#220;<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ocak 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Ocak-&#350;ubat-Mart 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"132\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">&#350;ubat 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Mart 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Nisan 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Nisan-May&#305;s-Haziran 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">May&#305;s 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Haziran 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Temmuz 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Temmuz-A&#287;ustos-Eyl&#252;l 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"132\">\n<p align=\"center\">2 Mart 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">A&#287;ustos 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Eyl&#252;l 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ekim 2023<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Ekim-Kas&#305;m-Aral&#305;k 2023<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Kas&#305;m 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Aral&#305;k 2023<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ocak 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Ocak-&#350;ubat-Mart 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">2 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"132\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">&#350;ubat 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Mart 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Nisan 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Nisan-May&#305;s-Haziran 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">May&#305;s 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Haziran 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Temmuz 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Temmuz-A&#287;ustos-Eyl&#252;l 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"132\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">A&#287;ustos 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Eyl&#252;l 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ekim 2024<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Ekim-Kas&#305;m-Aral&#305;k 2024<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Kas&#305;m 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Aral&#305;k 2024<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ocak 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Ocak-&#350;ubat-Mart 2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<td rowspan=\"6\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<td rowspan=\"6\" width=\"132\">\n<p align=\"center\">1 Haziran 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">&#350;ubat 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Mart 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Nisan 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Nisan-May&#305;s-Haziran<\/p>\n<p align=\"center\">2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">May&#305;s 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Haziran 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Temmuz 2025<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"143\">\n<p align=\"center\">Temmuz-A&#287;ustos-Eyl&#252;l 2025<\/p>\n<\/td>\n<td rowspan=\"3\" nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<td rowspan=\"4\" nowrap=\"nowrap\" width=\"113\">\n<p align=\"center\">1 Haziran 2026<\/p>\n<\/td>\n<td rowspan=\"4\" width=\"132\">\n<p align=\"center\">30 Haziran 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">A&#287;ustos 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Eyl&#252;l 2025<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"141\">Ekim 2025<\/td>\n<td nowrap=\"nowrap\" width=\"143\">\u00a0<\/td>\n<td nowrap=\"nowrap\" width=\"141\">\n<p align=\"center\">31 Aral&#305;k 2025<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><b>Tablo-3 (Y&#305;ll&#305;k Gelir ve Kurumlar Vergisi Beyannamelerine ili&#351;kin)<\/b><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"171\">\n<p align=\"center\"><b>YILLIK VERG&#304;LEND&#304;RME D&#214;NEMLER&#304;<\/b><\/p>\n<\/td>\n<td width=\"158\">\n<p align=\"center\"><b>BEYANNAMEN&#304;N VER&#304;LECE&#286;&#304; SON G&#220;N<\/b><\/p>\n<\/td>\n<td width=\"146\">\n<p align=\"center\"><b>&#214;DEMEN&#304;N YAPILACA&#286;I SON G&#220;N<\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"146\">\n<p align=\"center\"><b>TEC&#304;L BA&#350;VURUSUNUN SON G&#220;N&#220;<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2022 Y&#305;l&#305; Gelir Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<td rowspan=\"2\" nowrap=\"nowrap\" width=\"146\">\n<p align=\"center\">2 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"146\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2022 Y&#305;l&#305; Kurumlar Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2023 Y&#305;l&#305; Gelir Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<td rowspan=\"2\" nowrap=\"nowrap\" width=\"146\">\n<p align=\"center\">31 Mart 2026<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"146\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2023 Y&#305;l&#305; Kurumlar Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2024 Y&#305;l&#305; Gelir Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"146\">\n<p align=\"center\">30 Nisan 2026<\/p>\n<\/td>\n<td rowspan=\"2\" valign=\"top\" width=\"146\">\n<p align=\"center\">1 Haziran 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"171\">2024 Y&#305;l&#305; Kurumlar Vergisi<\/td>\n<td nowrap=\"nowrap\" width=\"158\">\n<p align=\"center\">2 &#350;ubat 2026<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><br \/>\nKaynak:<\/strong>\u00a0G&#304;B<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>6\/2\/2023 tarihinde Kahramanmara&#351; &#304;linde meydana gelen depremler nedeniyle Ad&#305;yaman, Hatay, Kahramanmara&#351;, Malatya illeri ile Gaziantep ilinin &#304;slahiye&#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-6476","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/6476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6476"}],"version-history":[{"count":0,"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/6476\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6476"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}