{"id":1189,"date":"2026-04-09T08:13:58","date_gmt":"2026-04-09T08:13:58","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=1189"},"modified":"2026-04-09T08:19:13","modified_gmt":"2026-04-09T08:19:13","slug":"kuresel-asgari-tamamlayici-kurumlar-vergisi-kuresel-atv-beyanname-ve-bildirimlerine-iliskin-duyuru","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/kuresel-asgari-tamamlayici-kurumlar-vergisi-kuresel-atv-beyanname-ve-bildirimlerine-iliskin-duyuru\/","title":{"rendered":"K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) Beyanname ve Bildirimlerine \u0130li\u015fkin Duyuru"},"content":{"rendered":"<p><\/p>\n\n\n\n<p>Sirk\u00fcler 2026 &#8211; 028<\/p>\n\n\n\n<p><strong>K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) Beyanname ve Bildirimlerine \u0130li\u015fkin Duyuru<\/strong><\/p>\n\n\n\n<p>8 Nisan 2026 tarihinde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) uygulamas\u0131nda m\u00fckellefiyetin kapsam\u0131, m\u00fckellefiyet tesis usul\u00fc ile beyanname ve bildirim formlar\u0131na ili\u015fkin&nbsp;yap\u0131lan duyuru a\u015fa\u011f\u0131daki gibidir. .<\/p>\n\n\n\n<p><strong>K\u00dcRESEL ASGARI TAMAMLAYICI KURUMLAR VERGISI UYGULAMASI ILE K\u00dcRESEL ASGARI TAMAMLAYICI KURUMLAR VERGISI BEYANNAMESI VE K\u00dcRESEL ASGARI TAMAMLAYICI KURUMLAR VERGISINE \u0130LI\u015eKIN BILDIRIM FORMU TASLAKLARI HAKKINDA DUYURU<\/strong><\/p>\n\n\n\n<p>Ba\u015fkanl\u0131\u011f\u0131m\u0131za K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisine (k\u00fcresel ATV) ili\u015fkin olarak iletilen sorulara istinaden a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131na ihtiya\u00e7 duyulmu\u015ftur.<\/p>\n\n\n\n<p>5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun ek 7 nci maddesi uyar\u0131nca, k\u00fcresel ATV, gelirin dahil edilmesi esas\u0131 (IIR) ve yetersiz vergilendirilen \u00f6demeler esas\u0131na (UTPR) g\u00f6re belirlenir.&nbsp;<\/p>\n\n\n\n<p>IIR kapsam\u0131nda k\u00fcresel asgari tamamlay\u0131c\u0131 kurumlar vergisinin m\u00fckellefi, \u00e7ok uluslu i\u015fletme gruplar\u0131na ba\u011fl\u0131 ve di\u011fer \u00fclkelerde yerle\u015fik olan i\u015fletmelerin, T\u00fcrkiye\u2019de bulunan;<\/p>\n\n\n\n<p>\u00b7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Nihai ana i\u015fletmesi,<\/p>\n\n\n\n<p>\u00b7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ara ana i\u015fletmesi veya<\/p>\n\n\n\n<p>\u00b7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; K\u0131smen sahip olunan ana i\u015fletmesidir.<\/p>\n\n\n\n<p>K\u00fcresel ATV m\u00fckelleflerine ili\u015fkin detayl\u0131 a\u00e7\u0131klamalara Yerel ve K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Uygulama Genel Tebli\u011finin \u201c4.1. K\u00fcresel ATV\u2019nin m\u00fckellefi\u201d b\u00f6l\u00fcm\u00fcnde yer verilmi\u015ftir.<\/p>\n\n\n\n<p>Bu kapsamda, k\u00fcresel ATV m\u00fckelleflerinin, kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olduklar\u0131 vergi dairesi m\u00fcd\u00fcrl\u00fcklerinde&nbsp;<strong>kendi adlar\u0131na \u201c0064 \u2013 K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi<\/strong>\u201d m\u00fckellefiyeti tesis ettirmeleri gerekmektedir.<\/p>\n\n\n\n<p>K\u00fcresel ATV m\u00fckelleflerinin beyan d\u00f6nemi i\u00e7erisinde sunmalar\u0131 gereken \u201cK\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyannamesi\u201d ile eki \u201cK\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Bilgi Beyannamesi\u201d taslaklar\u0131 \u00f6n bilgilendirme ama\u00e7l\u0131 m\u00fckelleflerin bilgilerine a\u00e7\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Ayr\u0131ca, k\u00fcresel ATV m\u00fckellefi olmamakla birlikte kapsama giren \u00e7ok uluslu i\u015fletme gruplar\u0131n\u0131n \u00fcyesi olan ve T\u00fcrkiye\u2019de bulunan ba\u011fl\u0131 i\u015fletmelerin beyan d\u00f6nemi i\u00e7erisinde sunmalar\u0131 gereken \u201cK\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisine \u0130li\u015fkin Bildirim Formu\u201d ile eki, bu formu dolduranlardan \u00fclkemizde veya \u201cK\u00fcresel ATV Bilgilerinin De\u011fi\u015fimine \u0130li\u015fkin \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131na (GIR-MCAA)\u201d taraf olan di\u011fer \u00fclkelerde bilgi beyannamesini sunmam\u0131\u015f olan \u00c7U\u0130 gruplar\u0131na ba\u011fl\u0131 i\u015fletmeler taraf\u0131ndan doldurulmas\u0131 gereken \u201c\u00c7ok Uluslu \u0130\u015fletme Grubuna \u0130li\u015fkin Genel Bilgiler Formu\u201d taslaklar\u0131 da m\u00fckelleflerin bilgilerine sunulmu\u015ftur.<\/p>\n\n\n\n<p>\u00d6te yandan, beyannameler ve eki bilgi beyannameleri, m\u00fckelleflerden \u201cxml\/json\u201d format\u0131nda talep edilmeyecek olup m\u00fckellefler taraf\u0131ndan yeni e-beyan sistemi \u00fczerinden ekranlar arac\u0131l\u0131\u011f\u0131yla doldurulacakt\u0131r.<\/p>\n\n\n\n<p>Duyuruda yer alan eklere a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz.<\/p>\n\n\n\n<p><a href=\"https:\/\/dijital.gib.gov.tr\/duyurular#4\/fErnbJ0B-7ntgNc1GIxr\" id=\"https:\/\/dijital.gib.gov.tr\/duyurular#4\/fErnbJ0B-7ntgNc1GIxr\">L\u00fctfen T\u0131klay\u0131n\u0131z<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla<\/p>","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler 2026 &#8211; 028 K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) Beyanname ve Bildirimlerine \u0130li\u015fkin Duyuru 8 Nisan 2026 tarihinde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) uygulamas\u0131nda m\u00fckellefiyetin kapsam\u0131, m\u00fckellefiyet tesis usul\u00fc ile beyanname ve bildirim formlar\u0131na ili\u015fkin&nbsp;yap\u0131lan duyuru a\u015fa\u011f\u0131daki gibidir. . K\u00dcRESEL ASGARI TAMAMLAYICI KURUMLAR VERGISI UYGULAMASI ILE K\u00dcRESEL [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":1084,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1189","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) Beyanname ve Bildirimlerine \u0130li\u015fkin Duyuru - Moore T\u00fcrkiye<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.com.tr\/en\/kuresel-asgari-tamamlayici-kurumlar-vergisi-kuresel-atv-beyanname-ve-bildirimlerine-iliskin-duyuru\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) Beyanname ve Bildirimlerine \u0130li\u015fkin Duyuru - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler 2026 &#8211; 028 K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) Beyanname ve Bildirimlerine \u0130li\u015fkin Duyuru 8 Nisan 2026 tarihinde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) uygulamas\u0131nda m\u00fckellefiyetin kapsam\u0131, m\u00fckellefiyet tesis usul\u00fc ile beyanname ve bildirim formlar\u0131na ili\u015fkin&nbsp;yap\u0131lan duyuru a\u015fa\u011f\u0131daki gibidir. . 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