{"status":true,"post":{"id":18719,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:16:24","created_at":"2018-07-23T21:00:00.000000Z","updated_at":"2022-10-24T10:16:24.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18719,"is_featured":0,"title":"Yeniden de\u011ferlemede son tarih 30 Eyl\u00fcl 2018","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">7144 say\u0131l\u0131 \u201cVergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019la Vergi Usul Kanunu\u2019na eklenen ge\u00e7ici 31\u2019inci madde uyar\u0131nca\u201d Tam m\u00fckellefiyete tabi ve bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir ve kurumlar vergisi m\u00fckellefleri bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe giri\u015f tarihi olan 25 May\u0131s 2018 tarihi itibar\u0131yla aktiflerine kay\u0131tl\u0131 bulunan ta\u015f\u0131nmazlar\u0131n\u0131 30 Eyl\u00fcl 2018 tarihine kadar a\u015fa\u011f\u0131daki ko\u015fullarla yeniden de\u011ferlemeye tabi tutabileceklerdir. <\/span><br><span class=\"large\"> (25 May\u0131s 2018 g\u00fcn ve 30431 say\u0131l\u0131 Resmi Gazete) Bu ba\u011flamda konuya ili\u015fkin olarak 500 seri numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011f ile yap\u0131lan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde tam m\u00fckellefiyete tabi ve bilan\u00e7o esas\u0131na g\u00f6re defter tutmakla y\u00fck\u00fcml\u00fc olup <\/span><span class=\"large\">a\u015fa\u011f\u0131da belirtilen;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kolektif, adi komandit ve adi \u015firketler de dahil ferdi i\u015fletme sahibi gelir vergisi m\u00fckellefleri ile;<\/span><\/li>   <li><span class=\"large\">Kurumlar Vergisi m\u00fckellefleribu uygulamadan yararlanamayacaklard\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\"> Buna kar\u015f\u0131l\u0131k;<\/span><br><span class=\"large\">- Dar m\u00fckellefiyet esas\u0131nda vergilendirilen m\u00fckellefler<\/span><br><span class=\"large\">- \u0130\u015fletme hesab\u0131, zirai i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan m\u00fckellefler<\/span><br><span class=\"large\">- Serbest meslek kazan\u00e7 defteri tutanlar<\/span><br><span class=\"large\">- Finans ve bankac\u0131l\u0131k sekt\u00f6r\u00fcnde faaliyet g\u00f6steren m\u00fckellefler<\/span><br><span class=\"large\">- Sigorta ve reas\u00fcrans \u015firketleri<\/span><br><span class=\"large\">- Emeklilik \u015firketleri ve emeklilik yat\u0131r\u0131m fonlar\u0131<\/span><br><span class=\"large\">- M\u00fcnhas\u0131ran s\u00fcrekli olarak i\u015flenmi\u015f alt\u0131n, g\u00fcm\u00fc\u015f al\u0131m sat\u0131m\u0131 ve imali ile i\u015ftigal eden m\u00fckellefler<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 215\u2019inci maddesi uyar\u0131nca kendilerine kay\u0131tlar\u0131n\u0131 T\u00fcrk para birimi d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle tutmalar\u0131na izin verilen m\u00fckellefler, yeniden de\u011ferlemeye tabi olacak iktisadi k\u0131ymetler ile 25 May\u0131s 2018 tarihi itibar\u0131yla aktife kay\u0131tl\u0131 bulunan ta\u015f\u0131nmazlar (tapu k\u00fct\u00fc\u011f\u00fcnde ayr\u0131 sayfaya kaydedilen ba\u011f\u0131ms\u0131z ve s\u00fcrekli hak niteli\u011findeki \u00fcst haklar\u0131 dahil) bak\u0131m\u0131ndan bu <\/span><span class=\"large\">haktan yararlanabileceklerdir. <\/span><br><span class=\"large\"> (6 Temmuz 2018 g\u00fcn ve 30470 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun m\u00fckerrer 298\u2019inci maddesi uyar\u0131nca hesap d\u00f6nemi takvim y\u0131l\u0131 olan m\u00fckellefler i\u00e7in son olarak 2004 takvim y\u0131l\u0131 itibar\u0131yla enflasyon d\u00fczeltmesi yap\u0131lm\u0131\u015ft\u0131r. Bu nedenle m\u00fckellefler i\u00e7in 31 Aral\u0131k 2004 tarihli bilan\u00e7olar\u0131nda yer alan ta\u015f\u0131nmazlar ve bunlar\u0131n amortismanlar\u0131n\u0131n d\u00fczeltilmesinde dikkate al\u0131nacak yeniden de\u011ferleme oran\u0131, yap\u0131lan d\u00fczenleme gere\u011fi Vergi Usul Kanunu\u2019nun ge\u00e7ici 31\u2019inci maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten bir \u00f6nceki ay olan 2018 y\u0131l\u0131 Nisan ay\u0131na ili\u015fkin<\/span><span class=\"large\">Y\u0130-\u00dcFE de\u011ferinin (341,88) 31 Aral\u0131k 2004 tarihli bilan\u00e7oyu takip eden aydan, 2005 y\u0131l\u0131 ocak ay\u0131na ait Y\u0130-\u00dcFE de\u011feri olan 114,83\u2019e b\u00f6l\u00fcnmesi sonucu bulunan katsay\u0131 (341.88\/114.83=) 2,97727 rakam\u0131 olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 500 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi\u2019nin 9\u2019uncu maddesinde yer alan (2) no\u2019lu \u00f6rne\u011fe g\u00f6re 20 Haziran 2010 tarihinde sat\u0131n al\u0131nan bir fabrika binas\u0131n\u0131n VUK ge\u00e7ici 31\u2019inci maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten bir \u00f6nceki ay olan 2018 y\u0131l\u0131 Nisan ay\u0131na ait Y\u0130-\u00dcFE de\u011ferinin (341,88) 2010 y\u0131l\u0131 temmuz ay\u0131na ait Y\u0130-\u00dcFE de\u011ferine (171,81) b\u00f6l\u00fcnmesi sonucu bulunan (341,88\/171,81=) 1.98987 katsay\u0131s\u0131 ile de\u011ferlemeye tabi tutulmas\u0131 gerekecektir.<\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE endeks de\u011ferlerine g\u00f6re bulunacak ve yeniden de\u011ferlemeye esas al\u0131nacak katsay\u0131n\u0131n hesab\u0131nda kesirli (virg\u00fcl\u2019den sonraki) k\u0131s\u0131m be\u015f hane olarak dikkate al\u0131nacakt\u0131r. Bu ba\u011flamda da yeniden de\u011ferlemeye tabi tutulan ta\u015f\u0131nmazlara ait birikmi\u015f amortismanlar da ta\u015f\u0131nmaza uygulanan katsay\u0131 ile yeniden de\u011ferlemeye tabi tutulacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Vergi Usul Kanunu\u2019nun 272\u2019nci maddesi uyar\u0131nca ta\u015f\u0131nmazlar\u0131n maliyet bedeline eklenen giderler maliyet bedeline dahil edilen kredi faizleri ve kur farklar\u0131 i\u00e7in par\u00e7al\u0131 olarak yeniden de\u011ferleme yap\u0131lacak ve ta\u015f\u0131nmaz\u0131n yeniden de\u011ferleme sonras\u0131 de\u011feri bulunacakt\u0131r. Dolay\u0131s\u0131yla ta\u015f\u0131nmazlar\u0131n 25 May\u0131s 2018 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan maliyet bedeline dahil edilen her bir maliyet unsurunun yeniden de\u011ferlemeye tabi tutulmas\u0131nda, s\u00f6z konusu maddenin y\u00fcr\u00fcrl\u00fc\u011fe giri\u015f tarihi olan 25 May\u0131s 2018 tarihinden bir \u00f6nceki aya ait Y\u0130-\u00dcFE de\u011ferinin, ilgili maliyet unsurunun aktifle\u015ftirdi\u011fi ay\u0131 izleyen aya ili\u015fkin Y\u0130-\u00dcFE de\u011ferinin b\u00f6l\u00fcnmesi ile bulunan oran dikkate al\u0131nm\u0131\u015f olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Kapsama giren ta\u015f\u0131nmazlar\u0131n ve varsa bunlara ait amortismanlar\u0131n Vergi Usul Kanunu\u2019nda yer alan de\u011ferleme h\u00fck\u00fcmlerine g\u00f6re tespit edilen 25 May\u0131s 2018 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan de\u011ferlerinin, yeniden de\u011ferleme oran\u0131yla \u00e7arp\u0131lmas\u0131 suretiyle yap\u0131lan yeniden de\u011ferleme sonucunda bilan\u00e7onun aktifi, pasifinden daha y\u00fcksek bir de\u011fere ula\u015fmaktad\u0131r. Yeniden de\u011ferleme sonucunda ortaya \u00e7\u0131kan de\u011fer art\u0131\u015f\u0131n\u0131 hesaplamada net de\u011fer art\u0131\u015f\u0131 usul\u00fc ge\u00e7erlidir. Net de\u011fer art\u0131\u015f\u0131n\u0131n hesaplanabilmesi i\u00e7in yeniden de\u011ferlemeye esas al\u0131nan ve yasal defter kay\u0131tlar\u0131nda yer alan yeniden de\u011ferlemeden \u00f6nceki ve bu de\u011ferlerin yeniden de\u011ferlemeye tabi tutulmas\u0131 sonucu ula\u015f\u0131lan tutarlar dikkate al\u0131narak hesaplanan net bilan\u00e7o aktif de\u011ferinin tespiti gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Yeniden de\u011ferleme sonucunda pasifte \u00f6zel bir fon hesab\u0131nda g\u00f6sterilen de\u011fer art\u0131\u015f\u0131 tutar\u0131 \u00fczerinden y\u00fczde 5 oran\u0131nda hesaplanan vergi, yeniden de\u011ferleme i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarihi izleyen 25\u2019inci g\u00fcn\u00fc ak\u015fam\u0131na gelir ve kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 vergi dairesine beyan edilerek bu s\u00fcre i\u00e7erisinde \u00f6denecektir.<\/span><\/p>  \t\t\t\t","slug":"yeniden-degerlemede-son-tarih-30-eylul-2018","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeniden de\u011ferlemede son tarih 30 Eyl\u00fcl 2018","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":96,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":18818,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18719,"locale":"tr","category_id":73,"title":"Yeniden de\u011ferlemede son tarih 30 Eyl\u00fcl 2018","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">7144 say\u0131l\u0131 \u201cVergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019la Vergi Usul Kanunu\u2019na eklenen ge\u00e7ici 31\u2019inci madde uyar\u0131nca\u201d Tam m\u00fckellefiyete tabi ve bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir ve kurumlar vergisi m\u00fckellefleri bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe giri\u015f tarihi olan 25 May\u0131s 2018 tarihi itibar\u0131yla aktiflerine kay\u0131tl\u0131 bulunan ta\u015f\u0131nmazlar\u0131n\u0131 30 Eyl\u00fcl 2018 tarihine kadar a\u015fa\u011f\u0131daki ko\u015fullarla yeniden de\u011ferlemeye tabi tutabileceklerdir. <\/span><br><span class=\"large\"> (25 May\u0131s 2018 g\u00fcn ve 30431 say\u0131l\u0131 Resmi Gazete) Bu ba\u011flamda konuya ili\u015fkin olarak 500 seri numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011f ile yap\u0131lan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde tam m\u00fckellefiyete tabi ve bilan\u00e7o esas\u0131na g\u00f6re defter tutmakla y\u00fck\u00fcml\u00fc olup <\/span><span class=\"large\">a\u015fa\u011f\u0131da belirtilen;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kolektif, adi komandit ve adi \u015firketler de dahil ferdi i\u015fletme sahibi gelir vergisi m\u00fckellefleri ile;<\/span><\/li>   <li><span class=\"large\">Kurumlar Vergisi m\u00fckellefleribu uygulamadan yararlanamayacaklard\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\"> Buna kar\u015f\u0131l\u0131k;<\/span><br><span class=\"large\">- Dar m\u00fckellefiyet esas\u0131nda vergilendirilen m\u00fckellefler<\/span><br><span class=\"large\">- \u0130\u015fletme hesab\u0131, zirai i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan m\u00fckellefler<\/span><br><span class=\"large\">- Serbest meslek kazan\u00e7 defteri tutanlar<\/span><br><span class=\"large\">- Finans ve bankac\u0131l\u0131k sekt\u00f6r\u00fcnde faaliyet g\u00f6steren m\u00fckellefler<\/span><br><span class=\"large\">- Sigorta ve reas\u00fcrans \u015firketleri<\/span><br><span class=\"large\">- Emeklilik \u015firketleri ve emeklilik yat\u0131r\u0131m fonlar\u0131<\/span><br><span class=\"large\">- M\u00fcnhas\u0131ran s\u00fcrekli olarak i\u015flenmi\u015f alt\u0131n, g\u00fcm\u00fc\u015f al\u0131m sat\u0131m\u0131 ve imali ile i\u015ftigal eden m\u00fckellefler<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 215\u2019inci maddesi uyar\u0131nca kendilerine kay\u0131tlar\u0131n\u0131 T\u00fcrk para birimi d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle tutmalar\u0131na izin verilen m\u00fckellefler, yeniden de\u011ferlemeye tabi olacak iktisadi k\u0131ymetler ile 25 May\u0131s 2018 tarihi itibar\u0131yla aktife kay\u0131tl\u0131 bulunan ta\u015f\u0131nmazlar (tapu k\u00fct\u00fc\u011f\u00fcnde ayr\u0131 sayfaya kaydedilen ba\u011f\u0131ms\u0131z ve s\u00fcrekli hak niteli\u011findeki \u00fcst haklar\u0131 dahil) bak\u0131m\u0131ndan bu <\/span><span class=\"large\">haktan yararlanabileceklerdir. <\/span><br><span class=\"large\"> (6 Temmuz 2018 g\u00fcn ve 30470 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun m\u00fckerrer 298\u2019inci maddesi uyar\u0131nca hesap d\u00f6nemi takvim y\u0131l\u0131 olan m\u00fckellefler i\u00e7in son olarak 2004 takvim y\u0131l\u0131 itibar\u0131yla enflasyon d\u00fczeltmesi yap\u0131lm\u0131\u015ft\u0131r. Bu nedenle m\u00fckellefler i\u00e7in 31 Aral\u0131k 2004 tarihli bilan\u00e7olar\u0131nda yer alan ta\u015f\u0131nmazlar ve bunlar\u0131n amortismanlar\u0131n\u0131n d\u00fczeltilmesinde dikkate al\u0131nacak yeniden de\u011ferleme oran\u0131, yap\u0131lan d\u00fczenleme gere\u011fi Vergi Usul Kanunu\u2019nun ge\u00e7ici 31\u2019inci maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten bir \u00f6nceki ay olan 2018 y\u0131l\u0131 Nisan ay\u0131na ili\u015fkin<\/span><span class=\"large\">Y\u0130-\u00dcFE de\u011ferinin (341,88) 31 Aral\u0131k 2004 tarihli bilan\u00e7oyu takip eden aydan, 2005 y\u0131l\u0131 ocak ay\u0131na ait Y\u0130-\u00dcFE de\u011feri olan 114,83\u2019e b\u00f6l\u00fcnmesi sonucu bulunan katsay\u0131 (341.88\/114.83=) 2,97727 rakam\u0131 olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 500 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi\u2019nin 9\u2019uncu maddesinde yer alan (2) no\u2019lu \u00f6rne\u011fe g\u00f6re 20 Haziran 2010 tarihinde sat\u0131n al\u0131nan bir fabrika binas\u0131n\u0131n VUK ge\u00e7ici 31\u2019inci maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten bir \u00f6nceki ay olan 2018 y\u0131l\u0131 Nisan ay\u0131na ait Y\u0130-\u00dcFE de\u011ferinin (341,88) 2010 y\u0131l\u0131 temmuz ay\u0131na ait Y\u0130-\u00dcFE de\u011ferine (171,81) b\u00f6l\u00fcnmesi sonucu bulunan (341,88\/171,81=) 1.98987 katsay\u0131s\u0131 ile de\u011ferlemeye tabi tutulmas\u0131 gerekecektir.<\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE endeks de\u011ferlerine g\u00f6re bulunacak ve yeniden de\u011ferlemeye esas al\u0131nacak katsay\u0131n\u0131n hesab\u0131nda kesirli (virg\u00fcl\u2019den sonraki) k\u0131s\u0131m be\u015f hane olarak dikkate al\u0131nacakt\u0131r. Bu ba\u011flamda da yeniden de\u011ferlemeye tabi tutulan ta\u015f\u0131nmazlara ait birikmi\u015f amortismanlar da ta\u015f\u0131nmaza uygulanan katsay\u0131 ile yeniden de\u011ferlemeye tabi tutulacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Vergi Usul Kanunu\u2019nun 272\u2019nci maddesi uyar\u0131nca ta\u015f\u0131nmazlar\u0131n maliyet bedeline eklenen giderler maliyet bedeline dahil edilen kredi faizleri ve kur farklar\u0131 i\u00e7in par\u00e7al\u0131 olarak yeniden de\u011ferleme yap\u0131lacak ve ta\u015f\u0131nmaz\u0131n yeniden de\u011ferleme sonras\u0131 de\u011feri bulunacakt\u0131r. Dolay\u0131s\u0131yla ta\u015f\u0131nmazlar\u0131n 25 May\u0131s 2018 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan maliyet bedeline dahil edilen her bir maliyet unsurunun yeniden de\u011ferlemeye tabi tutulmas\u0131nda, s\u00f6z konusu maddenin y\u00fcr\u00fcrl\u00fc\u011fe giri\u015f tarihi olan 25 May\u0131s 2018 tarihinden bir \u00f6nceki aya ait Y\u0130-\u00dcFE de\u011ferinin, ilgili maliyet unsurunun aktifle\u015ftirdi\u011fi ay\u0131 izleyen aya ili\u015fkin Y\u0130-\u00dcFE de\u011ferinin b\u00f6l\u00fcnmesi ile bulunan oran dikkate al\u0131nm\u0131\u015f olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Kapsama giren ta\u015f\u0131nmazlar\u0131n ve varsa bunlara ait amortismanlar\u0131n Vergi Usul Kanunu\u2019nda yer alan de\u011ferleme h\u00fck\u00fcmlerine g\u00f6re tespit edilen 25 May\u0131s 2018 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan de\u011ferlerinin, yeniden de\u011ferleme oran\u0131yla \u00e7arp\u0131lmas\u0131 suretiyle yap\u0131lan yeniden de\u011ferleme sonucunda bilan\u00e7onun aktifi, pasifinden daha y\u00fcksek bir de\u011fere ula\u015fmaktad\u0131r. Yeniden de\u011ferleme sonucunda ortaya \u00e7\u0131kan de\u011fer art\u0131\u015f\u0131n\u0131 hesaplamada net de\u011fer art\u0131\u015f\u0131 usul\u00fc ge\u00e7erlidir. Net de\u011fer art\u0131\u015f\u0131n\u0131n hesaplanabilmesi i\u00e7in yeniden de\u011ferlemeye esas al\u0131nan ve yasal defter kay\u0131tlar\u0131nda yer alan yeniden de\u011ferlemeden \u00f6nceki ve bu de\u011ferlerin yeniden de\u011ferlemeye tabi tutulmas\u0131 sonucu ula\u015f\u0131lan tutarlar dikkate al\u0131narak hesaplanan net bilan\u00e7o aktif de\u011ferinin tespiti gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Yeniden de\u011ferleme sonucunda pasifte \u00f6zel bir fon hesab\u0131nda g\u00f6sterilen de\u011fer art\u0131\u015f\u0131 tutar\u0131 \u00fczerinden y\u00fczde 5 oran\u0131nda hesaplanan vergi, yeniden de\u011ferleme i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarihi izleyen 25\u2019inci g\u00fcn\u00fc ak\u015fam\u0131na gelir ve kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 vergi dairesine beyan edilerek bu s\u00fcre i\u00e7erisinde \u00f6denecektir.<\/span><\/p>  \t\t\t\t","slug":"yeniden-degerlemede-son-tarih-30-eylul-2018","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeniden de\u011ferlemede son tarih 30 Eyl\u00fcl 2018","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":96,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}