{"id":1383,"date":"2026-11-03T08:37:56","date_gmt":"2026-11-03T08:37:56","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=1383"},"modified":"2026-11-03T08:38:04","modified_gmt":"2026-11-03T08:38:04","slug":"2026-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-1964-olarak-belirlenmistir","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/2026-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-1964-olarak-belirlenmistir\/","title":{"rendered":"2026 Y\u0131l\u0131 \u00dc\u00e7\u00fcnc\u00fc Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131 % 19,64 Olarak Belirlenmi\u015ftir"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Sirk\u00fcler 2026 \u2013 058<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2026 Y\u0131l\u0131 \u00dc\u00e7\u00fcnc\u00fc Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131 % 19,64 Olarak Belirlenmi\u015ftir<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca yay\u0131mlanan 30\/10\/2026 tarih ve 74 (Yat\u0131r\u0131m \u0130ndirimi 60) say\u0131l\u0131 Kurumlar Vergisi Sirk\u00fcleri ile 2026 y\u0131l\u0131 \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131 % 19,64 (y\u00fczde ondokuz virg\u00fcl altm\u0131\u015fd\u00f6rt) olarak tespit edilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buna g\u00f6re Vergi Usul Kanununun m\u00fckerrer 298 inci maddesi (Yeniden de\u011ferlene uygulamas\u0131), Kurumlar Vergisi Kanununun 32\/A maddesi (yat\u0131r\u0131ma katk\u0131 tutarlar\u0131n\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131), ve Gelir Vergisi Kanununun ge\u00e7ici 69 uncu maddesi (\u00d6nceki d\u00f6nemlerden devreden yat\u0131r\u0131m indirimi istisnas\u0131 tutarlar\u0131n\u0131n de\u011ferlemesi) i\u00e7in 2026 y\u0131l\u0131 ikinci ge\u00e7ici vergi d\u00f6nemine ili\u015fkin olarak yeniden de\u011ferleme oran\u0131 %19,64 olarak dikkate al\u0131nacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can access the circular in question at the following link.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/gib.gov.tr\/mevzuat\/kanun\/435\/sirkuler\/1150\">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 058 2026 Y\u0131l\u0131 \u00dc\u00e7\u00fcnc\u00fc Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131 % 19,64 Olarak Belirlenmi\u015ftir Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca yay\u0131mlanan 30\/10\/2026 tarih ve 74 (Yat\u0131r\u0131m \u0130ndirimi 60) say\u0131l\u0131 Kurumlar Vergisi Sirk\u00fcleri ile 2026 y\u0131l\u0131 \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131 % 19,64 (y\u00fczde ondokuz virg\u00fcl altm\u0131\u015fd\u00f6rt) olarak tespit edilmi\u015ftir. Buna g\u00f6re [&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-1383","post","type-post","status-publish","format-standard","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2026 Y\u0131l\u0131 \u00dc\u00e7\u00fcnc\u00fc Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131 % 19,64 Olarak Belirlenmi\u015ftir - 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\/2026-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-1964-olarak-belirlenmistir\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2026 Y\u0131l\u0131 \u00dc\u00e7\u00fcnc\u00fc Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131 % 19,64 Olarak Belirlenmi\u015ftir - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler 2026 \u2013 058 2026 Y\u0131l\u0131 \u00dc\u00e7\u00fcnc\u00fc Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131 % 19,64 Olarak Belirlenmi\u015ftir Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca yay\u0131mlanan 30\/10\/2026 tarih ve 74 (Yat\u0131r\u0131m \u0130ndirimi 60) say\u0131l\u0131 Kurumlar Vergisi Sirk\u00fcleri ile 2026 y\u0131l\u0131 \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131 % 19,64 (y\u00fczde ondokuz virg\u00fcl altm\u0131\u015fd\u00f6rt) olarak tespit edilmi\u015ftir. 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