{"id":1318,"date":"2026-08-05T10:05:34","date_gmt":"2026-08-05T10:05:34","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=1318"},"modified":"2026-08-05T10:05:35","modified_gmt":"2026-08-05T10:05:35","slug":"the-guarantee-amounts-that-taxpayers-operating-in-the-fuel-and-lpg-sectors-are-required-to-submit-have-been-changed","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/the-guarantee-amounts-that-taxpayers-operating-in-the-fuel-and-lpg-sectors-are-required-to-submit-have-been-changed\/","title":{"rendered":"Guarantee Amounts Required to Be Submitted by Taxpayers Operating in the Fuel and LPG Sector Have Been Changed"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Circular 2026 \u2013 050<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Guarantee Amounts Required to Be Submitted by Taxpayers Operating in the Fuel and LPG Sector Have Been Changed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With the General Communiqu\u00e9 on the Tax Procedure Law numbered 594, published in the Official Gazette dated July 31, 2026, changes were made to the guarantee amounts required to be provided by taxpayers within the scope of Tax Procedure Law Communiqu\u00e9 No. 531.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers included in the scope of the guarantee application by Tax Procedure Law (VUK) Communiqu\u00e9 No. 531: ;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Under the Petroleum Market Law No. 5015, those who hold a distributor, mineral oil, or dealership (excluding exclusively bunker dealership) license<\/li>\n\n\n\n<li>Those who hold a distributor or LPG autogas dealership license within the scope of Law No. 5307,<br>has been determined.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">According to the regulation made by Communiqu\u00e9 No. 594, the guarantees that must be provided have been determined as follows: ;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) It will be provided at the rate of one-fifth by taxpayers who have the right to benefit from the tax reduction application for compliant taxpayers, depending on meeting the conditions in the repeated article 121 of the Income Tax Law, in the income or corporate tax return pertaining to the previous year and which must be submitted in the year in which the date on which the collateral will be provided falls.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) shall be imposed at five times the amount by taxpayers for whom a tax inspection report has been drawn up regarding the issuance or use of fraudulent documents or documents misleading in content, for the period between the date such tax inspection reports are entered into the tax office records and the date the matters contained in these reports become final.<br>Following the date these reports are entered into the tax office records, taxpayers will be requested via a written notice to be served to them to complete their collateral within 30 days.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can access the mentioned notification via the following link.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/07\/20260731-10.htm\">Please Click<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sincerely<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler 2026 \u2013 050 Akaryak\u0131t Ve LPG Sekt\u00f6r\u00fcnde Faaliyet G\u00f6steren M\u00fckelleflerin Vermesi Gereken Teminat Tutarlar\u0131 De\u011fi\u015ftirildi 31 Temmuz 2026 tarihli Resm\u00ee Gazete \u2019de yay\u0131mlanan 594 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi\u2019yle 531 say\u0131l\u0131 VUK Tebli\u011f kapsam\u0131ndaki m\u00fckellefler taraf\u0131ndan verilmesi gereken teminat tutarlar\u0131nda de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. 531 say\u0131l\u0131 VUK tebli\u011f ile teminat uygulamas\u0131 kapsam\u0131na al\u0131na m\u00fckellefler [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1318","post","type-post","status-publish","format-standard","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Akaryak\u0131t Ve LPG Sekt\u00f6r\u00fcnde Faaliyet G\u00f6steren M\u00fckelleflerin Vermesi Gereken Teminat Tutarlar\u0131 De\u011fi\u015ftirildi - 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\/the-guarantee-amounts-that-taxpayers-operating-in-the-fuel-and-lpg-sectors-are-required-to-submit-have-been-changed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Akaryak\u0131t Ve LPG Sekt\u00f6r\u00fcnde Faaliyet G\u00f6steren M\u00fckelleflerin Vermesi Gereken Teminat Tutarlar\u0131 De\u011fi\u015ftirildi - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler 2026 \u2013 050 Akaryak\u0131t Ve LPG Sekt\u00f6r\u00fcnde Faaliyet G\u00f6steren M\u00fckelleflerin Vermesi Gereken Teminat Tutarlar\u0131 De\u011fi\u015ftirildi 31 Temmuz 2026 tarihli Resm\u00ee Gazete \u2019de yay\u0131mlanan 594 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi\u2019yle 531 say\u0131l\u0131 VUK Tebli\u011f kapsam\u0131ndaki m\u00fckellefler taraf\u0131ndan verilmesi gereken teminat tutarlar\u0131nda de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. 531 say\u0131l\u0131 VUK tebli\u011f ile teminat uygulamas\u0131 kapsam\u0131na al\u0131na m\u00fckellefler [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.com.tr\/en\/the-guarantee-amounts-that-taxpayers-operating-in-the-fuel-and-lpg-sectors-are-required-to-submit-have-been-changed\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore T\u00fcrkiye\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-05T10:05:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-05T10:05:35+00:00\" \/>\n<meta name=\"author\" content=\"Moore T\u00fcrkiye\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Moore T\u00fcrkiye\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\\\/\"},\"author\":{\"name\":\"Moore T\u00fcrkiye\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"headline\":\"Akaryak\u0131t Ve LPG Sekt\u00f6r\u00fcnde Faaliyet G\u00f6steren M\u00fckelleflerin Vermesi Gereken Teminat Tutarlar\u0131 De\u011fi\u015ftirildi\",\"datePublished\":\"2026-08-05T10:05:34+00:00\",\"dateModified\":\"2026-08-05T10:05:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\\\/\"},\"wordCount\":320,\"articleSection\":[\"Sirk\u00fcler\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\\\/\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\\\/\",\"name\":\"Akaryak\u0131t Ve LPG Sekt\u00f6r\u00fcnde Faaliyet G\u00f6steren M\u00fckelleflerin Vermesi Gereken Teminat Tutarlar\u0131 De\u011fi\u015ftirildi - Moore T\u00fcrkiye\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#website\"},\"datePublished\":\"2026-08-05T10:05:34+00:00\",\"dateModified\":\"2026-08-05T10:05:35+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.moore.com.tr\\\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.moore.com.tr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Akaryak\u0131t Ve LPG Sekt\u00f6r\u00fcnde Faaliyet G\u00f6steren M\u00fckelleflerin Vermesi Gereken Teminat Tutarlar\u0131 De\u011fi\u015ftirildi\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#website\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/\",\"name\":\"Moore T\u00fcrkiye\",\"description\":\"Bu, Moore T\u00fcrkiye&#039; nin ana sitesidir.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.moore.com.tr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\",\"name\":\"Moore T\u00fcrkiye\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g\",\"caption\":\"Moore T\u00fcrkiye\"},\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/en\\\/author\\\/eroltuzal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Guarantee Amounts Required to Be Provided by Taxpayers Operating in the Fuel and LPG Sector Have Been Changed - Moore Turkey","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore.com.tr\/en\/the-guarantee-amounts-that-taxpayers-operating-in-the-fuel-and-lpg-sectors-are-required-to-submit-have-been-changed\/","og_locale":"en_US","og_type":"article","og_title":"Akaryak\u0131t Ve LPG Sekt\u00f6r\u00fcnde Faaliyet G\u00f6steren M\u00fckelleflerin Vermesi Gereken Teminat Tutarlar\u0131 De\u011fi\u015ftirildi - Moore T\u00fcrkiye","og_description":"Sirk\u00fcler 2026 \u2013 050 Akaryak\u0131t Ve LPG Sekt\u00f6r\u00fcnde Faaliyet G\u00f6steren M\u00fckelleflerin Vermesi Gereken Teminat Tutarlar\u0131 De\u011fi\u015ftirildi 31 Temmuz 2026 tarihli Resm\u00ee Gazete \u2019de yay\u0131mlanan 594 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi\u2019yle 531 say\u0131l\u0131 VUK Tebli\u011f kapsam\u0131ndaki m\u00fckellefler taraf\u0131ndan verilmesi gereken teminat tutarlar\u0131nda de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. 531 say\u0131l\u0131 VUK tebli\u011f ile teminat uygulamas\u0131 kapsam\u0131na al\u0131na m\u00fckellefler [&hellip;]","og_url":"https:\/\/www.moore.com.tr\/en\/the-guarantee-amounts-that-taxpayers-operating-in-the-fuel-and-lpg-sectors-are-required-to-submit-have-been-changed\/","og_site_name":"Moore T\u00fcrkiye","article_published_time":"2026-08-05T10:05:34+00:00","article_modified_time":"2026-08-05T10:05:35+00:00","author":"Moore T\u00fcrkiye","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Moore T\u00fcrkiye","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.moore.com.tr\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\/#article","isPartOf":{"@id":"https:\/\/www.moore.com.tr\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\/"},"author":{"name":"Moore T\u00fcrkiye","@id":"https:\/\/www.moore.com.tr\/#\/schema\/person\/b325e7b674231881f8bcfc8b6aa9ca2f"},"headline":"Akaryak\u0131t Ve LPG Sekt\u00f6r\u00fcnde Faaliyet G\u00f6steren M\u00fckelleflerin Vermesi Gereken Teminat Tutarlar\u0131 De\u011fi\u015ftirildi","datePublished":"2026-08-05T10:05:34+00:00","dateModified":"2026-08-05T10:05:35+00:00","mainEntityOfPage":{"@id":"https:\/\/www.moore.com.tr\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\/"},"wordCount":320,"articleSection":["Sirk\u00fcler"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.moore.com.tr\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\/","url":"https:\/\/www.moore.com.tr\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\/","name":"Guarantee Amounts Required to Be Provided by Taxpayers Operating in the Fuel and LPG Sector Have Been Changed - Moore Turkey","isPartOf":{"@id":"https:\/\/www.moore.com.tr\/#website"},"datePublished":"2026-08-05T10:05:34+00:00","dateModified":"2026-08-05T10:05:35+00:00","author":{"@id":"https:\/\/www.moore.com.tr\/#\/schema\/person\/b325e7b674231881f8bcfc8b6aa9ca2f"},"breadcrumb":{"@id":"https:\/\/www.moore.com.tr\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore.com.tr\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore.com.tr\/akaryakit-ve-lpg-sektorunde-faaliyet-gosteren-mukelleflerin-vermesi-gereken-teminat-tutarlari-degistirildi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.moore.com.tr\/"},{"@type":"ListItem","position":2,"name":"Akaryak\u0131t Ve LPG Sekt\u00f6r\u00fcnde Faaliyet G\u00f6steren M\u00fckelleflerin Vermesi Gereken Teminat Tutarlar\u0131 De\u011fi\u015ftirildi"}]},{"@type":"WebSite","@id":"https:\/\/www.moore.com.tr\/#website","url":"https:\/\/www.moore.com.tr\/","name":"Moore Turkey","description":"This is the main site of Moore Turkey.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore.com.tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.moore.com.tr\/#\/schema\/person\/b325e7b674231881f8bcfc8b6aa9ca2f","name":"Moore Turkey","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g","caption":"Moore T\u00fcrkiye"},"url":"https:\/\/www.moore.com.tr\/en\/author\/eroltuzal\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/posts\/1318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/comments?post=1318"}],"version-history":[{"count":1,"href":"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/posts\/1318\/revisions"}],"predecessor-version":[{"id":1319,"href":"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/posts\/1318\/revisions\/1319"}],"wp:attachment":[{"href":"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/media?parent=1318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/categories?post=1318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/tags?post=1318"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/location?post=1318"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}