{"id":423,"date":"2026-01-13T14:35:18","date_gmt":"2026-01-13T14:35:18","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=423"},"modified":"2026-01-13T14:35:20","modified_gmt":"2026-01-13T14:35:20","slug":"2024-yili-yerel-asgari-tamamlayici-kurumlar-vergisi-beyan-ve-odeme-suresi-28-ocak-2026-carsamba-gunune-uzatilmistir","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/tr\/2024-yili-yerel-asgari-tamamlayici-kurumlar-vergisi-beyan-ve-odeme-suresi-28-ocak-2026-carsamba-gunune-uzatilmistir\/","title":{"rendered":"\u00a02024 Y\u0131l\u0131 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyan ve \u00d6deme S\u00fcresi 28 Ocak 2026 \u00c7ar\u015famba G\u00fcn\u00fcne Uzat\u0131lm\u0131\u015ft\u0131r"},"content":{"rendered":"\n

Sirk\u00fcler\u00a02026 – 018

2024 Y\u0131l\u0131 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyan ve \u00d6deme S\u00fcresi 28 Ocak 2026 \u00c7ar\u015famba G\u00fcn\u00fcne Uzat\u0131lm\u0131\u015ft\u0131r<\/strong>

13 Ocak 2026 tarihinde yay\u0131mlanan VUK-195\/2026-1 say\u0131l\u0131 Vergi Usul Kanunu Sirk\u00fcleri ile 15 Ocak 2026 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2024 hesap d\u00f6nemine ili\u015fkin Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyannamelerinin verilme s\u00fcreleri ve bu beyannameler \u00fczerine tahakkuk eden vergilerin \u00f6deme s\u00fcreleri\u00a028 Ocak 2026 \u00c7ar\u015famba<\/strong>\u00a0g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.

Bilindi\u011fi \u00fczere Kurumlar Vergisi Kanununa ilave edilen \u201cYerel ve K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi\u201d d\u00fczenlemeleri kapsam\u0131nda,\u00a0\u00e7ok uluslu i\u015fletme gruplar\u0131n\u0131n T\u00fcrkiye\u2019de yerle\u015fik ba\u011fl\u0131 i\u015fletmelerinden, hesap d\u00f6nemi takvim y\u0131l\u0131 olan m\u00fckelleflerin 2024 y\u0131l\u0131na ili\u015fkin Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi beyannamelerini 1 – 31 Aral\u0131k 2025 tarihleri aras\u0131nda kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olduklar\u0131 vergi dairesine vermeleri gerekmekte iken yap\u0131lan d\u00fczenleme ile s\u00fcre \u00a015 Ocak 2026 Per\u015fembe g\u00fcn\u00fc sonuna\u00a0kadar uzat\u0131lm\u0131\u015ft\u0131 bu defa yay\u0131mlana\u00a0 sirk\u00fcler ile bu s\u00fcre\u00a028 Ocak 2026 \u00c7ar\u015famba g\u00fcn\u00fc sonuna kadar<\/strong>\u00a0uzat\u0131lm\u0131\u015ft\u0131r.

S\u00f6z konusu sirk\u00fclere a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz.

https:\/\/gib.gov.tr\/mevzuat\/kanun\/434\/sirkuler\/1134<\/a>

Sayg\u0131lar\u0131m\u0131zla<\/p>\n\n\n\n

\"Lutfen<\/figure>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Sirk\u00fcler\u00a02026 – 018 2024 Y\u0131l\u0131 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyan ve \u00d6deme S\u00fcresi 28 Ocak 2026 \u00c7ar\u015famba G\u00fcn\u00fcne Uzat\u0131lm\u0131\u015ft\u0131r 13 Ocak 2026 tarihinde yay\u0131mlanan VUK-195\/2026-1 say\u0131l\u0131 Vergi Usul Kanunu Sirk\u00fcleri ile 15 Ocak 2026 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2024 hesap d\u00f6nemine ili\u015fkin Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyannamelerinin verilme s\u00fcreleri ve bu beyannameler […]<\/p>\n","protected":false},"author":19,"featured_media":424,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"\n\u00a02024 Y\u0131l\u0131 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyan ve \u00d6deme S\u00fcresi 28 Ocak 2026 \u00c7ar\u015famba G\u00fcn\u00fcne Uzat\u0131lm\u0131\u015ft\u0131r - 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