{"id":421,"date":"2026-01-12T14:31:15","date_gmt":"2026-01-12T14:31:15","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=421"},"modified":"2026-01-13T14:33:03","modified_gmt":"2026-01-13T14:33:03","slug":"yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/tr\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir\/","title":{"rendered":"Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu Yay\u0131mlanm\u0131\u015ft\u0131r"},"content":{"rendered":"\n

Sirk\u00fcler\u00a02026 – 017

Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu Yay\u0131mlanm\u0131\u015ft\u0131r<\/strong>

07.01.2026 tarihinde Dijital Vergi Dairesi internet sitesinde yay\u0131mlanan duyuruda, 7524 say\u0131l\u0131 Kanun ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019na eklenen Be\u015finci K\u0131s\u0131m \u00e7er\u00e7evesinde, Yerel ve K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi ve 2024 raporlama y\u0131l\u0131na ili\u015fkin \u201dYerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyannamesi\u201dnin \u201ce-Beyan\u201d sisteminde uygulamaya a\u00e7\u0131ld\u0131\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.

M\u00fckellefiyetini tesis ettirmi\u015f olan kullan\u0131c\u0131lar, Dijital Vergi Dairesi\u2019ne mevcut kullan\u0131c\u0131 kodu ve \u015fifreleri vas\u0131tas\u0131yla giri\u015f yapt\u0131ktan sonra, \u201ce-Beyan<\/strong>\u201d mod\u00fcl\u00fcne eri\u015fim sa\u011flayarak ilgili beyannameye ula\u015fabileceklerdir.

Ayr\u0131ca duyuru ekinde \u201cYerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu\u201d ile \u201cYerel ve K\u00fcresel ATV Kapsam\u0131nda Parasal S\u0131n\u0131rlar\u0131n Belirlenmesine Y\u00f6nelik Kullan\u0131lan D\u00f6viz Kuru \u00c7evrimleri\u201d de m\u00fckelleflerin kullan\u0131m\u0131na sunulmu\u015ftur.

S\u00f6z konusu duyuruya a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz.

Dijital Vergi Dairesi<\/a>

Ekler

–\u00a0 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu

– Yerel ve K\u00fcresel ATV Kapsam\u0131nda Parasal S\u0131n\u0131rlar\u0131n Belirlenmesine Y\u00f6nelik Kullan\u0131lan D\u00f6viz Kuru \u00c7evrimler

https:\/\/dijital.gib.gov.tr\/duyurular#4\/pAnCnZsB-7ntgNc1XVtE<\/a>\u00a0\u00a0


Sayg\u0131lar\u0131m\u0131zla<\/p>\n","protected":false},"excerpt":{"rendered":"

Sirk\u00fcler\u00a02026 – 017 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu Yay\u0131mlanm\u0131\u015ft\u0131r 07.01.2026 tarihinde Dijital Vergi Dairesi internet sitesinde yay\u0131mlanan duyuruda, 7524 say\u0131l\u0131 Kanun ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019na eklenen Be\u015finci K\u0131s\u0131m \u00e7er\u00e7evesinde, Yerel ve K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi ve 2024 raporlama y\u0131l\u0131na ili\u015fkin \u201dYerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyannamesi\u201dnin \u201ce-Beyan\u201d […]<\/p>\n","protected":false},"author":19,"featured_media":422,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"\nYerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu Yay\u0131mlanm\u0131\u015ft\u0131r - 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\/tr\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu Yay\u0131mlanm\u0131\u015ft\u0131r - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler\u00a02026 – 017 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu Yay\u0131mlanm\u0131\u015ft\u0131r 07.01.2026 tarihinde Dijital Vergi Dairesi internet sitesinde yay\u0131mlanan duyuruda, 7524 say\u0131l\u0131 Kanun ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019na eklenen Be\u015finci K\u0131s\u0131m \u00e7er\u00e7evesinde, Yerel ve K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi ve 2024 raporlama y\u0131l\u0131na ili\u015fkin \u201dYerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyannamesi\u201dnin \u201ce-Beyan\u201d […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.com.tr\/tr\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore T\u00fcrkiye\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-12T14:31:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-13T14:33:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2026\/01\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir.png\" \/>\n\t<meta property=\"og:image:width\" content=\"932\" \/>\n\t<meta property=\"og:image:height\" content=\"370\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir\\\/\"},\"author\":{\"name\":\"Moore T\u00fcrkiye\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"headline\":\"Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu Yay\u0131mlanm\u0131\u015ft\u0131r\",\"datePublished\":\"2026-01-12T14:31:15+00:00\",\"dateModified\":\"2026-01-13T14:33:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir\\\/\"},\"wordCount\":242,\"image\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.com.tr\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/01\\\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir.png\",\"articleSection\":[\"Sirk\u00fcler\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir\\\/\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir\\\/\",\"name\":\"Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu Yay\u0131mlanm\u0131\u015ft\u0131r - 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