31 Temmuz 2026 tarihli Resm\u00ee Gazete’de yay\u0131mlanan\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 594) ile, Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 531)’nde teminat uygulamas\u0131na ili\u015fkin \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/p>\n
Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan tebli\u011fle, 531 say\u0131l\u0131 Tebli\u011f’in 5’inci maddesinin be\u015finci f\u0131kras\u0131 yeniden d\u00fczenlendi.<\/p>\n
Yeni d\u00fczenlemeye g\u00f6re, ikinci f\u0131kran\u0131n (b) bendi kapsam\u0131nda verilmesi gereken teminatlarda uyumlu m\u00fckelleflere avantaj sa\u011fland\u0131. Buna g\u00f6re, bir \u00f6nceki y\u0131la ait gelir veya kurumlar vergisi beyannamesinde, Vergi Usul Kanunu’nda belirtilen \u015fartlar\u0131 ta\u015f\u0131yarak uyumlu m\u00fckellef vergi indirimi hakk\u0131ndan yararlanan m\u00fckellefler, s\u00f6z konusu teminat\u0131 be\u015fte bir oran\u0131nda verebilecek.<\/p>\n
\u00d6te yandan, sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenleme ya da kullanma y\u00f6n\u00fcnden hakk\u0131nda vergi inceleme raporu d\u00fczenlenen m\u00fckellefler i\u00e7in teminat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc art\u0131r\u0131ld\u0131. Buna g\u00f6re, vergi inceleme raporunun vergi dairesi kay\u0131tlar\u0131na girdi\u011fi tarihten, raporda yer alan hususlar\u0131n kesinle\u015fti\u011fi tarihe kadar ge\u00e7en s\u00fcrede, verilmesi gereken teminat be\u015f kat\u0131 olarak uygulanacak.<\/p>\n
Ayr\u0131ca, vergi inceleme raporunun vergi dairesi kay\u0131tlar\u0131na intikal etmesinin ard\u0131ndan m\u00fckelleflere yap\u0131lacak yaz\u0131l\u0131 bildirimle, eksik kalan teminat\u0131n 30 g\u00fcn i\u00e7inde tamamlanmas\u0131 istenecek.<\/p>\n
31 Temmuz 2026 tarihli Resm\u00ee Gazete’de yay\u0131mlanan tebli\u011f, yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girerken, h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fctecek.<\/p>\n
<\/strong> 31 Temmuz 2026 tarihli Resmi Gazete’de yay\u0131mlanan\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 594) ile, Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 531)’nde teminat uygulamas\u0131na ili\u015fkin \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/p>\n","protected":false},"author":1,"featured_media":124380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"googlesitekit_rrm_CAow07ekDA:productID":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-124379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dunya"],"_links":{"self":[{"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/124379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=124379"}],"version-history":[{"count":0,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/124379\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/media\/124380"}],"wp:attachment":[{"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=124379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=124379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=124379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nEKONOM\u0130 GAZETES\u0130 <\/p>\n","protected":false},"excerpt":{"rendered":"