{"id":1311,"date":"2025-12-22T21:22:57","date_gmt":"2025-12-22T21:22:57","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1311"},"modified":"2025-12-22T21:22:59","modified_gmt":"2025-12-22T21:22:59","slug":"2025-68-2026-yilindan-itibaren-gercek-usule-gececek-basit-usule-tabi-mukelleflerin-kapsami-yeniden-belirlenmistir","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/2025-68-2026-yilindan-itibaren-gercek-usule-gececek-basit-usule-tabi-mukelleflerin-kapsami-yeniden-belirlenmistir\/","title":{"rendered":"2025-68 2026 YILINDAN \u0130T\u0130BAREN GER\u00c7EK USULE GE\u00c7ECEK BAS\u0130T USULE TAB\u0130 M\u00dcKELLEFLER\u0130N KAPSAMI YEN\u0130DEN BEL\u0130RLENM\u0130\u015eT\u0130R"},"content":{"rendered":"\n

2026 YILINDAN \u0130T\u0130BAREN GER\u00c7EK USULE GE\u00c7ECEK BAS\u0130T USULE TAB\u0130 M\u00dcKELLEFLER\u0130N KAPSAMI YEN\u0130DEN BEL\u0130RLENM\u0130\u015eT\u0130R<\/strong>

2025\/61 No.lu Sirk\u00fclerimiz ile duyurdu\u011fumuz \u00fczere

Cumhurba\u015fkan\u0131, 10380 say\u0131l\u0131 Karar\u0131 ile (RG: 9\/9\/2025-33012) baz\u0131 m\u00fckellef gruplar\u0131n\u0131 daha basit usul kapsam\u0131ndan \u00e7\u0131karm\u0131\u015ft\u0131r.

Mezkur Karara g\u00f6re, B\u00fcy\u00fck\u015fehir belediyesi olan illerde, bir \u00f6nceki takvim y\u0131l\u0131n\u0131n son g\u00fcn\u00fc itibar\u0131yla T\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan yay\u0131mlanm\u0131\u015f son verilere g\u00f6re n\u00fcfusu 30.000\u2019i ge\u00e7meyen il\u00e7eler hari\u00e7 olmak \u00fczere, a\u015fa\u011f\u0131da belirtilen faaliyetlerde bulunan m\u00fckellefler ger\u00e7ek usulde vergilendirilebileceklerdir.
 <\/p>\n\n\n\n

    \n
  1. Her t\u00fcrl\u00fc emtia imalat\u0131 ile u\u011fra\u015fanlar,<\/li>\n\n\n\n
  2. Her t\u00fcrl\u00fc emtia al\u0131m-sat\u0131m\u0131 ile u\u011fra\u015fanlar (M\u00fcnhas\u0131ran bir i\u015fyeri a\u00e7maks\u0131z\u0131n gezici olarak veya pazar takibi suretiyle perakende emtia al\u0131m-sat\u0131m\u0131 ile u\u011fra\u015fanlar hari\u00e7),<\/li>\n\n\n\n
  3. \u0130n\u015faat ile ilgili her t\u00fcrl\u00fc i\u015flerle u\u011fra\u015fanlar,<\/li>\n<\/ol>\n\n\n\n

    \u00e7)      Motorlu ta\u015f\u0131tlar\u0131n her t\u00fcrl\u00fc bak\u0131m ve onar\u0131m i\u015fleriyle u\u011fra\u015fanlar,<\/p>\n\n\n\n

      \n
    1. Lokanta ve benzeri hizmet i\u015fletmelerini i\u015fletenler,<\/li>\n\n\n\n
    2. E\u011flence ve istirahat yerlerini i\u015fletenler,<\/li>\n<\/ol>\n\n\n\n

      f)      \u015eehir i\u00e7i yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 faaliyetinde bulunanlar.

      Bu Karar 1\/1\/2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek, yani bu tarihten sonra an\u0131lan faaliyette bulunanlar ger\u00e7ek usulde vergilendirileceklerdir. Yani bunlara tan\u0131nan gelir vergisi istisnas\u0131 son olarak 2025 kazan\u00e7lar\u0131 i\u00e7in uygulanacakt\u0131r. Ayn\u0131 zamanda bu m\u00fckellefleri 1\/1\/2026 tarihinden sonra yapacaklar\u0131 teslimler ve hizmet ifalar\u0131 KDV ye tabi olacakt\u0131r.

      Di\u011fer yandan 8\/9\/2025 Tarihli Ve 10380 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131<\/a> ile yukar\u0131daki Kararda de\u011fi\u015fiklik yap\u0131larak, 10\/7\/2004 tarihli ve 5216 say\u0131l\u0131 B\u00fcy\u00fck\u015fehir Belediyesi Kanunu ve 12\/11\/2012 tarihli ve 6360 say\u0131l\u0131 On D\u00f6rt \u0130lde B\u00fcy\u00fck\u015fehir Belediyesi ve Yirmi Yedi \u0130l\u00e7e Kurulmas\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun kapsam\u0131nda t\u00fczel ki\u015fili\u011fi kald\u0131r\u0131larak mahalleye d\u00f6n\u00fc\u015fen ve n\u00fcfusu 2.000\u2019i ge\u00e7meyen belde belediyeleri ve k\u00f6ylerde \u015fehir i\u00e7i yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 faaliyetinde bulunanlar<\/u><\/strong> basit usul kapsam\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r. Yukar\u0131da belirtilen yerlerde faaliyette bulunan ve 1.1.2026 tarihinden itibaren ger\u00e7ek usule tabi tutulacak olan di\u011fer faaliyet kollar\u0131ndaki m\u00fckellefler i\u00e7in herhangi bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015f olup bunlar an\u0131lan tarihten itibaren ger\u00e7ek usule tabi olacaklard\u0131r.

      Sayg\u0131lar\u0131m\u0131zla

       <\/p>\n","protected":false},"excerpt":{"rendered":"

      2026 YILINDAN \u0130T\u0130BAREN GER\u00c7EK USULE GE\u00c7ECEK BAS\u0130T USULE TAB\u0130 M\u00dcKELLEFLER\u0130N KAPSAMI YEN\u0130DEN BEL\u0130RLENM\u0130\u015eT\u0130R 2025\/61 No.lu Sirk\u00fclerimiz ile duyurdu\u011fumuz \u00fczere Cumhurba\u015fkan\u0131, 10380 say\u0131l\u0131 Karar\u0131 ile (RG: 9\/9\/2025-33012) baz\u0131 m\u00fckellef gruplar\u0131n\u0131 daha basit usul kapsam\u0131ndan \u00e7\u0131karm\u0131\u015ft\u0131r. Mezkur Karara g\u00f6re, B\u00fcy\u00fck\u015fehir belediyesi olan illerde, bir \u00f6nceki takvim y\u0131l\u0131n\u0131n son g\u00fcn\u00fc itibar\u0131yla T\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan yay\u0131mlanm\u0131\u015f son verilere…<\/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\/1311"}],"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=1311"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1311\/revisions"}],"predecessor-version":[{"id":1312,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1311\/revisions\/1312"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}