{"id":946,"date":"2025-10-19T17:16:44","date_gmt":"2025-10-19T17:16:44","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=946"},"modified":"2025-10-19T17:43:34","modified_gmt":"2025-10-19T17:43:34","slug":"sirkuler-no-2025-01-istanbul-31-12-2024","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-01-istanbul-31-12-2024\/","title":{"rendered":"Sirk\u00fcler No: 2025\/01 \u0130stanbul, 31.12.2024"},"content":{"rendered":"\n<p><strong>MOB\u0130L TELEFON ABONEL\u0130\u011e\u0130N\u0130N \u0130LK TES\u0130S\u0130NDE \u00d6DENMES\u0130 GEREKEN MAKTU \u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 TUTARI 2025 YILI \u0130\u00c7\u0130N 570 TL OLARAK BEL\u0130RLENM\u0130\u015eT\u0130R<\/strong><\/p>\n\n\n\n<p><strong>Sirk\u00fcler No:<\/strong> 2025\/01 \u0130stanbul, 31.12.2024<\/p>\n\n\n\n<p>6802 say\u0131l\u0131 Gider Vergileri Kanununun 39 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda,<\/p>\n\n\n\n<p>\u201cMobil telefon aboneli\u011finin ilk tesisinde (i\u015f ve hizmetlerin merkezi bir sunucu taraf\u0131ndan uzaktan izlenmesi ve y\u00fcr\u00fct\u00fclmesine y\u00f6nelik makineler aras\u0131 veri aktar\u0131m\u0131na mahsus olan ve bunlar\u0131n y\u00fcr\u00fct\u00fclmesi i\u00e7in zorunlu olanlar d\u0131\u015f\u0131nda sesli, g\u00f6rsel ileti\u015fim veya genel ama\u00e7l\u0131 internet eri\u015fimi i\u00e7in kullan\u0131lmayan mobil telefon aboneli\u011finin ilk tesisi ile operat\u00f6r de\u011fi\u015fiklikleri hari\u00e7) yirmi milyon liraya ayr\u0131ca \u00f6zel ileti\u015fim vergisi al\u0131n\u0131r. Bu tutar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Hesaplanan tutar\u0131n y\u00fczde be\u015fini a\u015fmayan kesirler dikkate al\u0131nmaz.&#8221; h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n\n\n\n<p><strong>\u00d6zel \u0130leti\u015fim Vergisi Genel Tebli\u011fi (Seri No: 23)<\/strong> ile s\u00f6z konusu maktu vergi tutar\u0131 2024 y\u0131l\u0131 yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015f ve 01.01.2025 tarihinden itibaren <strong>570 TL<\/strong> olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla<\/p>\n","protected":false},"excerpt":{"rendered":"<p>MOB\u0130L TELEFON ABONEL\u0130\u011e\u0130N\u0130N \u0130LK TES\u0130S\u0130NDE \u00d6DENMES\u0130 GEREKEN MAKTU \u00d6ZEL \u0130LET\u0130\u015e\u0130M VERG\u0130S\u0130 TUTARI 2025 YILI \u0130\u00c7\u0130N 570 TL OLARAK BEL\u0130RLENM\u0130\u015eT\u0130R Sirk\u00fcler No: 2025\/01 \u0130stanbul, 31.12.2024 6802 say\u0131l\u0131 Gider Vergileri Kanununun 39 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cMobil telefon aboneli\u011finin ilk tesisinde (i\u015f ve hizmetlerin merkezi bir sunucu taraf\u0131ndan uzaktan izlenmesi ve y\u00fcr\u00fct\u00fclmesine y\u00f6nelik makineler aras\u0131 veri aktar\u0131m\u0131na&#8230;<\/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\/946"}],"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=946"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/946\/revisions"}],"predecessor-version":[{"id":947,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/946\/revisions\/947"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}