{"id":1023,"date":"2025-10-27T20:06:36","date_gmt":"2025-10-27T20:06:36","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1023"},"modified":"2025-10-27T20:06:36","modified_gmt":"2025-10-27T20:06:36","slug":"sirkuler-no-2025-33-2025-yili-gecici-vergi-donemlerinde-enflasyon-duzeltmesi-yapilmayacaktir","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-33-2025-yili-gecici-vergi-donemlerinde-enflasyon-duzeltmesi-yapilmayacaktir\/","title":{"rendered":"Sirk\u00fcler No: 2025\/33 2025 YILI GE\u00c7\u0130C\u0130 VERG\u0130 D\u00d6NEMLER\u0130NDE ENFLASYON D\u00dcZELTMES\u0130 YAPILMAYACAKTIR"},"content":{"rendered":"\n

2025 YILI GE\u00c7\u0130C\u0130 VERG\u0130 D\u00d6NEMLER\u0130NDE ENFLASYON D\u00dcZELTMES\u0130 YAPILMAYACAKTIR<\/strong> <\/p>\n\n\n\n

Sirk\u00fcler No: 2025\/33 \u0130stanbul, 17.02.2025 <\/p>\n\n\n\n

15\/02\/2025 tarihli ve 32814 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 582 s\u0131ra no’lu Vergi Usul Kanunu Genel Tebli\u011fi ile a\u015fa\u011f\u0131daki konularda belirlemeler ve a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r: <\/sup><\/p>\n\n\n\n

1. Kapsama giren t\u00fcm m\u00fckelleflerce (s\u00fcrekli olarak i\u015flenmi\u015f alt\u0131n, g\u00fcm\u00fc\u015f al\u0131m-sat\u0131m\u0131 ve imali ile i\u015ftigal edenler hari\u00e7) 2025 y\u0131l\u0131 ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi yap\u0131lmayacakt\u0131r. <\/sup><\/p>\n\n\n\n

Vergi Usul Kanununun (VUK) m\u00fckerrer 298\/A-8-b maddesinde yer alan yetkiye dayan\u0131larak, 2025 hesap d\u00f6neminin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemlerinde kapsam d\u00e2hilindeki m\u00fckelleflerin enflasyon d\u00fczeltmesi yapmamas\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca uygun bulunmu\u015ftur. <\/sup><\/p>\n\n\n\n

Ayn\u0131 Kanunun 174 \u00fcnc\u00fc maddesi kapsam\u0131nda kendisine \u00f6zel hesap d\u00f6nemi tayin edilen m\u00fckellefler 2025 takvim y\u0131l\u0131 i\u00e7inde ba\u015flayan hesap d\u00f6nemine ait ge\u00e7ici vergi d\u00f6nemleri i\u00e7in bu uygulamay\u0131 yapacaklard\u0131r. <\/sup><\/p>\n\n\n\n

Bu kapsamda enflasyon d\u00fczeltmesi yap\u0131lmamas\u0131 uygun bulunan d\u00f6nemlere ili\u015fkin verilecek ge\u00e7ici gelir\/kurumlar vergisi beyannamelerinin ekine bilan\u00e7o eklenmeyecektir. <\/sup><\/p>\n\n\n\n

2. Kapsama giren t\u00fcm m\u00fckellefler 2024 hesap d\u00f6nemi sonuna ait bilan\u00e7olar\u0131n\u0131 enflasyon d\u00fczeltmesine tabi tutacakt\u0131r. <\/sup><\/p>\n\n\n\n

560 s\u0131ra no’lu VUK Genel Tebli\u011fi ile 563 s\u0131ra no’lu VUK Genel Tebli\u011finde yer alan d\u00fczenlemelere g\u00f6re, 2023 y\u0131l\u0131 br\u00fct sat\u0131\u015flar toplam\u0131 50 milyon TL’nin alt\u0131nda oldu\u011fu i\u00e7in 2024 hesap d\u00f6neminin ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi yapmam\u0131\u015f olan m\u00fckellefler dahil olmak \u00fczere kapsama giren t\u00fcm m\u00fckelleflerce 2024 hesap d\u00f6nemi sonuna ait bilan\u00e7olarda enflasyon d\u00fczeltmesi yap\u0131lacakt\u0131r. <\/p>\n\n\n\n

Bu zorunluluk kendilerine \u00f6zel hesap d\u00f6nemi tayin edilenlerde 2025 takvim y\u0131l\u0131 i\u00e7inde sona eren hesap d\u00f6nemi sonuna ait bilan\u00e7olar i\u00e7in ge\u00e7erli olacakt\u0131r. <\/sup><\/p>\n\n\n\n

3. 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 her ge\u00e7ici vergi d\u00f6nemi sonu ve y\u0131l sonlar\u0131 itibar\u0131yla enflasyon d\u00fczeltmesi yapmaya devam edeceklerdir. <\/sup><\/p>\n\n\n\n

VUK’un m\u00fckerrer 298\/A-9 maddesi kapsam\u0131ndaki 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, an\u0131lan maddenin (1) numaral\u0131 bendinde yer alan \u015fartlara bak\u0131lmaks\u0131z\u0131n her ge\u00e7ici vergi d\u00f6nemi sonu ve y\u0131l sonlar\u0131 itibar\u0131yla enflasyon d\u00fczeltmesi yapma zorunluluklar\u0131 bulundu\u011fundan, 2025 hesap d\u00f6neminin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemleri d\u00e2hil enflasyon d\u00fczeltmesi yapmaya devam edeceklerdir. <\/sup><\/p>\n\n\n\n

Sayg\u0131lar\u0131m\u0131zla. <\/sup><\/p>\n","protected":false},"excerpt":{"rendered":"

2025 YILI GE\u00c7\u0130C\u0130 VERG\u0130 D\u00d6NEMLER\u0130NDE ENFLASYON D\u00dcZELTMES\u0130 YAPILMAYACAKTIR Sirk\u00fcler No: 2025\/33 \u0130stanbul, 17.02.2025 15\/02\/2025 tarihli ve 32814 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 582 s\u0131ra no’lu Vergi Usul Kanunu Genel Tebli\u011fi ile a\u015fa\u011f\u0131daki konularda belirlemeler ve a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r: 1. Kapsama giren t\u00fcm m\u00fckelleflerce (s\u00fcrekli olarak i\u015flenmi\u015f alt\u0131n, g\u00fcm\u00fc\u015f al\u0131m-sat\u0131m\u0131 ve imali ile i\u015ftigal edenler hari\u00e7) 2025 y\u0131l\u0131…<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1023"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1023"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1023\/revisions"}],"predecessor-version":[{"id":1024,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1023\/revisions\/1024"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}