{"id":796,"date":"2013-02-13T20:12:22","date_gmt":"2013-02-13T18:12:22","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=796"},"modified":"2013-02-13T20:13:09","modified_gmt":"2013-02-13T18:13:09","slug":"uc-aylik-gecici-vergi-beyannamesi-verilme-suresi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/uc-aylik-gecici-vergi-beyannamesi-verilme-suresi\/","title":{"rendered":"\u00dc\u00e7 Ayl\u0131k Ge\u00e7ici Vergi Beyannamesinin Verilme S\u00fcresinin Uzat\u0131lmas\u0131"},"content":{"rendered":"

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Ekim – Kas\u0131m – Aral\u0131k 2012 D\u00f6nemine Ait D\u00f6rd\u00fcnc\u00fc \u00dc\u00e7 Ayl\u0131k Ge\u00e7ici Vergi Beyannamesinin Verilme S\u00fcresinin Uzat\u0131lmas\u0131na \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131.<\/p>\n

13.02.2013 tarih ve 86 Seri No.lu Gelir Vergisi Sirk\u00fcleri\u2019nde; Ekim-Aral\u0131k\/2012 d\u00f6nemine ili\u015fkin d\u00f6rd\u00fcnc\u00fc \u00fc\u00e7 ayl\u0131k ge\u00e7ici vergi beyannamesinin verilme s\u00fcresinin uzat\u0131lmas\u0131na dair a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n

Gelir Vergisi Sirk\u00fcleri\/86<\/strong><\/p>\n

Konusu<\/strong>: Ekim – Kas\u0131m – Aral\u0131k 2012 D\u00f6nemine Ait D\u00f6rd\u00fcnc\u00fc \u00dc\u00e7 Ayl\u0131k Vergi Beyannamesinin Verilme S\u00fcresinin Uzat\u0131lmas\u0131<\/strong><\/p>\n

Tarihi<\/strong>: 13 \/02\/2013<\/p>\n

Say\u0131s\u0131<\/strong>: GVK-86\/2013-1\/Ge\u00e7ici Vergi Beyannamesi-4<\/p>\n

\u0130lgili Oldu\u011fu Maddeler<\/strong>: Gelir Vergisi Kanunu M\u00fckerrer Madde 120 ve Kurumlar Vergisi Kanunu Madde 32<\/p>\n

\u0130lgili Oldu\u011fu Kazan\u00e7 T\u00fcrleri<\/strong>: Ticari Kazan\u00e7, Serbest Meslek Kazanc\u0131 ve Kurum Kazanc\u0131<\/p>\n

1. Giri\u015f<\/strong><\/p>\n

Ekim-Aral\u0131k\/2012 d\u00f6nemine ili\u015fkin d\u00f6rd\u00fcnc\u00fc \u00fc\u00e7 ayl\u0131k ge\u00e7ici vergi beyannamesinin verilme s\u00fcresinin uzat\u0131lmas\u0131, bu Sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r.<\/p>\n

2. D\u00f6rd\u00fcnc\u00fc \u00dc\u00e7 Ayl\u0131k Ge\u00e7ici Vergi Beyannamesinin Verilme S\u00fcresinin Uzat\u0131lmas\u0131<\/strong><\/p>\n

Gelir Vergisi Kanununun m\u00fckerrer 120 nci ve Kurumlar Vergisi Kanununun 32 nci maddesi h\u00fck\u00fcmlerine g\u00f6re, ge\u00e7ici vergi beyannameleri ilgili \u00fc\u00e7 ayl\u0131k d\u00f6nemi izleyen ikinci ay\u0131n ond\u00f6rd\u00fcnc\u00fc g\u00fcn\u00fc ak\u015fam\u0131na kadar ba\u011fl\u0131 olunan vergi dairesine verilmekte ve tahakkuk eden vergiler ayn\u0131 ay\u0131n onyedinci g\u00fcn\u00fc ak\u015fam\u0131na kadar \u00f6denmektedir.<\/p>\n

Buna g\u00f6re, Ekim-Aral\u0131k\/2012 d\u00f6nemine ait ge\u00e7ici vergi beyannamesinin 14 \u015eubat 2013 tarihi sonuna kadar verilmesi ve tahakkuk eden verginin \u015eubat ay\u0131n\u0131n onyedinci g\u00fcn\u00fc sonuna, \u00f6deme s\u00fcresinin son g\u00fcn\u00fc tatil g\u00fcn\u00fcne rastlamas\u0131 nedeniyle \u015eubat ay\u0131n\u0131n onsekizinci g\u00fcn\u00fc sonuna kadar \u00f6denmesi gerekmektedir.<\/p>\n

Ancak, yo\u011fun i\u015f y\u00fck\u00fc ile ilgili olarak Ba\u015fkanl\u0131\u011f\u0131m\u0131za iletilen sorunlar nedeniyle, Vergi Usul Kanununun M\u00fckerrer 28 inci maddesindeki yetkiye dayan\u0131larak, gelir ve kurumlar vergisi m\u00fckelleflerinin 2012 y\u0131l\u0131 Ekim-Aral\u0131k d\u00f6nemine ili\u015fkin d\u00f6rd\u00fcnc\u00fc \u00fc\u00e7 ayl\u0131k ge\u00e7ici vergi beyannamelerinin verilme s\u00fcresi 18 \u015eubat 2013 Pazartesi g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n

\u00d6te yandan, m\u00fckelleflerin beyan ettikleri vergileri 18 \u015eubat 2013 Pazartesi g\u00fcn\u00fc sonuna kadar \u00f6deyecekleri tabiidir.<\/p>\n

Duyurulur.<\/p>\n

MAL\u0130YE BAKANLI\u011eI \/ Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Ekim – Kas\u0131m – Aral\u0131k 2012 D\u00f6nemine Ait D\u00f6rd\u00fcnc\u00fc \u00dc\u00e7 Ayl\u0131k Ge\u00e7ici Vergi Beyannamesinin Verilme S\u00fcresinin Uzat\u0131lmas\u0131na \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131. 13.02.2013 tarih ve 86 Seri No.lu Gelir Vergisi Sirk\u00fcleri\u2019nde; Ekim-Aral\u0131k\/2012 d\u00f6nemine ili\u015fkin d\u00f6rd\u00fcnc\u00fc \u00fc\u00e7 ayl\u0131k ge\u00e7ici vergi beyannamesinin verilme s\u00fcresinin uzat\u0131lmas\u0131na dair a\u00e7\u0131klamalara yer verilmi\u015ftir. Gelir Vergisi Sirk\u00fcleri\/86 Konusu: Ekim – …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[353],"tags":[365,183,279,401,351,30],"class_list":["post-796","post","type-post","status-publish","format-standard","","category-gib-2","tag-beyanname","tag-gecici","tag-sure","tag-uc-aylik","tag-uzatma","tag-vergi"],"yoast_head":"\n\u00dc\u00e7 Ayl\u0131k Ge\u00e7ici Vergi Beyannamesinin Verilme S\u00fcresinin Uzat\u0131lmas\u0131<\/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.muhasebedersleri.com\/haber\/uc-aylik-gecici-vergi-beyannamesi-verilme-suresi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00dc\u00e7 Ayl\u0131k Ge\u00e7ici Vergi Beyannamesinin Verilme S\u00fcresinin Uzat\u0131lmas\u0131\" \/>\n<meta property=\"og:description\" content=\"Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Ekim – Kas\u0131m – Aral\u0131k 2012 D\u00f6nemine Ait D\u00f6rd\u00fcnc\u00fc \u00dc\u00e7 Ayl\u0131k Ge\u00e7ici Vergi Beyannamesinin Verilme S\u00fcresinin Uzat\u0131lmas\u0131na \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131. 13.02.2013 tarih ve 86 Seri No.lu Gelir Vergisi Sirk\u00fcleri\u2019nde; Ekim-Aral\u0131k\/2012 d\u00f6nemine ili\u015fkin d\u00f6rd\u00fcnc\u00fc \u00fc\u00e7 ayl\u0131k ge\u00e7ici vergi beyannamesinin verilme s\u00fcresinin uzat\u0131lmas\u0131na dair a\u00e7\u0131klamalara yer verilmi\u015ftir. 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