{"id":842,"date":"2018-04-20T12:00:46","date_gmt":"2018-04-20T09:00:46","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=842"},"modified":"2018-04-20T12:00:46","modified_gmt":"2018-04-20T09:00:46","slug":"vergi-usul-kanunu-sirkuleri103","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/vergi-usul-kanunu-sirkuleri103\/","title":{"rendered":"VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130\/103"},"content":{"rendered":"<p id=\"page-title\" class=\"title\">Kurumlar Vergisi Beyannamelerinin Verilme S\u00fcresi \u0130le Elektronik Defterlerin Olu\u015fturulma, \u0130mzalanma S\u00fcresi ve Elektronik Defter Beratlar\u0131n\u0131n Y\u00fcklenme S\u00fcrelerinin Uzat\u0131lmas\u0131na \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131.<!--more--><\/p>\n<p style=\"font-weight: 400;\">20\/4\/2018 tarihli ve VUK-103 \/ 2018-7 say\u0131l\u0131 Vergi Usul Kanunu Sirk\u00fclerinde; 2017 Hesap D\u00f6nemi Kurumlar Vergisi beyannamelerinin verilme s\u00fcresi, Elektronik defter (e-Defter) uygulamas\u0131na d\u00e2hil olanlar taraf\u0131ndan 30 Nisan 2018 g\u00fcn\u00fc sonuna kadar olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e-Defterlerin olu\u015fturulma ve imzalanma s\u00fcresi ile ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken \u201cElektronik Defter Beratlar\u0131\u201dn\u0131n y\u00fcklenme s\u00fcresinin uzat\u0131lmas\u0131na ili\u015fkin a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n<div class=\"group-kunye field-group-div\">\n<div class=\"field field-name-field-f-tarih field-type-datetime field-label-inline clearfix\">\n<div class=\"field-label\">Tarih:&nbsp;<\/div>\n<div class=\"field-items\">\n<div class=\"field-item even\"><span class=\"date-display-single\">20\/04\/2018<\/span><\/div>\n<\/div>\n<\/div>\n<div class=\"field field-name-field-f-sayi field-type-text field-label-inline clearfix\">\n<div class=\"field-label\">Say\u0131:&nbsp;<\/div>\n<div class=\"field-items\">\n<div class=\"field-item even\">VUK-103 \/ 2018-7<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\">\n<p align=\"center\"><strong>T.C.<\/strong><\/p>\n<p align=\"center\"><strong>MAL\u0130YE BAKANLI\u011eI<\/strong><\/p>\n<p align=\"center\"><strong>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/strong><\/p>\n<p><strong>&nbsp;<\/strong><strong>&nbsp;<\/strong><\/p>\n<p align=\"center\"><strong>VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130\/103<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Konusu<\/strong>: 2017 Hesap D\u00f6nemi Kurumlar Vergisi beyannamelerinin verilme s\u00fcresi, Elektronik defter (e-Defter) uygulamas\u0131na d\u00e2hil olanlar taraf\u0131ndan 30 Nisan 2018 g\u00fcn\u00fc sonuna kadar olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e-Defterlerin olu\u015fturulma ve imzalanma s\u00fcresi ile ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken \u201cElektronik Defter Beratlar\u0131\u201dn\u0131n y\u00fcklenme s\u00fcresinin uzat\u0131lmas\u0131.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Tarihi<\/strong>&nbsp;: 20\/04\/2018<\/p>\n<p><strong>&nbsp;<\/strong><strong>Say\u0131s\u0131<\/strong>&nbsp; : VUK-103 \/ 2018-7<\/p>\n<p><strong>&nbsp;<\/strong><strong>1. Giri\u015f:<\/strong><\/p>\n<p>Bakanl\u0131\u011f\u0131m\u0131za iletilen talepler do\u011frultusunda, 213 Vergi Usul Kanununun m\u00fckerrer 28 inci maddesindeki yetkiye dayan\u0131larak; &nbsp;2017 Hesap D\u00f6nemi Kurumlar Vergisi Beyannamelerinin verilme s\u00fcrelerinin uzat\u0131lmas\u0131, mezkur&nbsp; Kanunun m\u00fckerrer 242 nci maddesindeki yetkiye dayan\u0131larak, Elektronik defter (e-Defter) uygulamas\u0131na d\u00e2hil olanlar taraf\u0131ndan 30 Nisan 2018 g\u00fcn\u00fc sonuna kadar olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e-Defterlerin olu\u015fturulma ve imzalanma s\u00fcresi ile ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken \u201cElektronik Defter Beratlar\u0131\u201dn\u0131n y\u00fcklenme s\u00fcresinin uzat\u0131lmas\u0131 bu sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r.<\/p>\n<p><strong>&nbsp;<\/strong><strong>2. Kurumlar Vergisi Beyannamelerinin Verilme S\u00fcresinin Uzat\u0131lmas\u0131:<\/strong><\/p>\n<p><strong>&nbsp;<\/strong>25 Nisan 2018 g\u00fcn\u00fc sonuna kadar verilmesi gereken Kurumlar Vergisi Beyannamelerinin verilme s\u00fcreleri 30 Nisan 2018 Pazartesi g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Beyanname verme s\u00fcrelerinin uzat\u0131lmas\u0131 \u00f6deme s\u00fcresini etkilemeyece\u011finden, m\u00fckelleflerin beyan ettikleri vergileri kanuni s\u00fcresinde (30 Nisan 2018) \u00f6deyecekleri tabiidir.<\/p>\n<p><strong>3. Elektronik Defterlerin Olu\u015fturulma ve \u0130mzalanma S\u00fcresi ile Elektronik Defter Beratlar\u0131n\u0131n Y\u00fcklenme S\u00fcresinin Uzat\u0131lmas\u0131:<\/strong><\/p>\n<p>30 Nisan 2018 g\u00fcn\u00fc sonuna kadar olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e-Defterlerin olu\u015fturulma ve imzalanma s\u00fcresi ile ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken \u201cElektronik Defter Beratlar\u0131\u201dn\u0131n y\u00fcklenme s\u00fcresi 4 Haziran 2018 g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Duyurulur.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Adnan ERT\u00dcRK<\/strong><\/p>\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gelir \u0130daresi Ba\u015fkan\u0131<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kurumlar Vergisi Beyannamelerinin Verilme S\u00fcresi \u0130le Elektronik Defterlerin Olu\u015fturulma, \u0130mzalanma S\u00fcresi ve Elektronik Defter Beratlar\u0131n\u0131n Y\u00fcklenme S\u00fcrelerinin Uzat\u0131lmas\u0131na \u0130li\u015fkin Sirk\u00fcler Yay\u0131nland\u0131.<\/p>\n","protected":false},"author":1,"featured_media":445,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_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":""},"categories":[1,5,7],"tags":[],"class_list":["post-842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","category-muhasebe","category-vergi"],"views":262,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=842"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/842\/revisions"}],"predecessor-version":[{"id":843,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/842\/revisions\/843"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/445"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}