{"id":945,"date":"2013-04-09T19:14:14","date_gmt":"2013-04-09T16:14:14","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=945"},"modified":"2013-04-09T19:14:31","modified_gmt":"2013-04-09T16:14:31","slug":"yeniden-degerleme-oranina-iliskin-kurumlar-vergisi-kanunu-sirkuleri","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/yeniden-degerleme-oranina-iliskin-kurumlar-vergisi-kanunu-sirkuleri\/","title":{"rendered":"Yeniden De\u011ferleme Oran\u0131na \u0130li\u015fkin Kurumlar Vergisi Kanunu Sirk\u00fcleri"},"content":{"rendered":"<p>Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131na \u0130li\u015fkin 27 No.lu Kurumlar Vergisi Kanunu Sirk\u00fcleri Yay\u0131nland\u0131.<\/p>\n<p>9.4.2013 tarih ve 27 No.lu Kurumlar Vergisi Kanunu Sirk\u00fcleri\u2019nde; 2013 y\u0131l\u0131 birinci ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131n\u0131n %1,98 (y\u00fczde bir virg\u00fcl doksan sekiz) olarak tespit edilmesine y\u00f6nelik a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n<p style=\"text-align: left;\" align=\"center\"><strong>5520 SAYILI KURUMLAR VERG\u0130S\u0130 KANUNU S\u0130RK\u00dcLER\u0130\/27<\/strong><\/p>\n<p><strong>Konusu<\/strong>:\u00a0Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131<\/p>\n<p><strong>Tarihi<\/strong>: 09\/04\/2013<\/p>\n<p><strong>Say\u0131s\u0131<\/strong>: KVK-27\/2013-2 \/ Yat\u0131r\u0131m \u0130ndirimi &#8211; 19<\/p>\n<p><strong><strong>\u0130lgili oldu\u011fu maddeler<\/strong>:\u00a0<\/strong>Vergi Usul Kanunu M\u00fckerrer Madde 298<strong>\u00a0<\/strong>Gelir Vergisi Kanunu Ge\u00e7ici Madde 69<\/p>\n<p><strong>\u0130lgili oldu\u011fu kazan\u00e7 t\u00fcrleri:\u00a0<\/strong>Ticari Kazan\u00e7, Zirai Kazan\u00e7<\/p>\n<p>213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesinin (B) f\u0131kras\u0131na istinaden y\u0131ll\u0131k olarak hesaplanan ve Bakanl\u0131\u011f\u0131m\u0131zca ilan edilen yeniden de\u011ferleme oran\u0131na, vergi kanunlar\u0131ndan kaynaklanan nedenlerden dolay\u0131 ge\u00e7ici vergi d\u00f6nemlerinde de ihtiya\u00e7 duyulmaktad\u0131r.<\/p>\n<p>2013 y\u0131l\u0131 birinci ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131\u00a0<strong><span style=\"text-decoration: underline;\">%1,98 (y\u00fczde bir virg\u00fcl doksan sekiz)<\/span><\/strong>olarak tespit edilmi\u015ftir.<\/p>\n<p>Duyurulur.<\/p>\n<p style=\"text-align: left;\" align=\"center\">Mehmet K\u0130LC\u0130<\/p>\n<p style=\"text-align: left;\" align=\"center\">Gelir \u0130daresi Ba\u015fkan\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131na \u0130li\u015fkin 27 No.lu Kurumlar Vergisi Kanunu Sirk\u00fcleri Yay\u0131nland\u0131. 9.4.2013 tarih ve 27 No.lu Kurumlar Vergisi Kanunu Sirk\u00fcleri\u2019nde; 2013 y\u0131l\u0131 birinci ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131n\u0131n %1,98 (y\u00fczde bir virg\u00fcl doksan sekiz) olarak tespit edilmesine y\u00f6nelik a\u00e7\u0131klamalara yer verilmi\u015ftir. 5520 SAYILI KURUMLAR VERG\u0130S\u0130 KANUNU S\u0130RK\u00dcLER\u0130\/27 Konusu:\u00a0Ge\u00e7ici Vergi D\u00f6nemlerinde &hellip;<\/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":[183,400,194,399,30,29],"class_list":["post-945","post","type-post","status-publish","format-standard","","category-gib-2","tag-gecici","tag-kurumlar","tag-oran","tag-sirku","tag-vergi","tag-yeniden-degerleme"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Yeniden De\u011ferleme Oran\u0131na \u0130li\u015fkin Kurumlar Vergisi Kanunu Sirk\u00fcleri<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/yeniden-degerleme-oranina-iliskin-kurumlar-vergisi-kanunu-sirkuleri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yeniden De\u011ferleme Oran\u0131na \u0130li\u015fkin Kurumlar Vergisi Kanunu Sirk\u00fcleri\" \/>\n<meta property=\"og:description\" content=\"Ge\u00e7ici Vergi D\u00f6nemlerinde Yeniden De\u011ferleme Oran\u0131na \u0130li\u015fkin 27 No.lu Kurumlar Vergisi Kanunu Sirk\u00fcleri Yay\u0131nland\u0131. 9.4.2013 tarih ve 27 No.lu Kurumlar Vergisi Kanunu Sirk\u00fcleri\u2019nde; 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