{"id":7905,"date":"2026-11-06T13:46:45","date_gmt":"2026-11-06T13:46:45","guid":{"rendered":"https:\/\/www.erksmmm.com\/?p=7905"},"modified":"2026-11-06T13:46:45","modified_gmt":"2026-11-06T13:46:45","slug":"5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-74","status":"publish","type":"post","link":"https:\/\/www.erksmmm.com\/?p=7905","title":{"rendered":"5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Sirk\u00fcleri \/74"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>T.C. HAZ&#304;NE VE MAL&#304;YE BAKANLI&#286;I Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305; 552&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>5520 say&#305;l&#305; Kurumlar Vergisi Kanunu Sirk&#252;leri \/74<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta alomaliye-meta-layout alomaliye-meta-oneline\">\n<div class=\"alomaliye-meta-details\"><span class=\"alomaliye-dates\"><span class=\"alomaliye-date-label\">Yay&#305;n Tarihi:<\/span><time class=\"published\" datetime=\"2026-10-30T18:36:14+03:00\">30 Ekim 2026 <\/time><\/span><\/div>\n<div>\u00a0<\/div>\n<\/div>\n<div class=\"entry-content\">\n<p>T.C.<\/p>\n<p>HAZ&#304;NE VE MAL&#304;YE BAKANLI&#286;I<\/p>\n<p>Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305;<\/p>\n<p>5520 say&#305;l&#305; Kurumlar Vergisi Kanunu Sirk&#252;leri \/74<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Konusu<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>Ge&#231;ici Vergi D&#246;nemlerinde Yeniden De&#287;erleme Oran&#305;<\/td>\n<\/tr>\n<tr>\n<td><strong>Tarihi<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>30\/10\/2026<\/td>\n<\/tr>\n<tr>\n<td><strong>Say&#305;s&#305;<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>KVK-74 \/ 2026-4 \/ Yat&#305;r&#305;m &#304;ndirimi \u2013 60<\/td>\n<\/tr>\n<tr>\n<td><strong>&#304;lgili oldu&#287;u maddeler<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>Vergi Usul Kanunu M&#252;kerrer Madde 298<\/p>\n<p>Kurumlar Vergisi Kanunu Madde 32\/A<\/p>\n<p>Gelir Vergisi Kanunu Ge&#231;ici Madde 69<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>&#304;lgili oldu&#287;u kazan&#231; t&#252;rleri<\/strong><\/td>\n<td><strong>:<\/strong><\/td>\n<td>Ticari Kazan&#231;, Zirai Kazan&#231;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div>\n<p><strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/vergi-usul-kanunu-vuk-213-sayili-kanun\/\">213 say&#305;l&#305; Vergi Usul Kanununun<\/a><\/strong> m&#252;kerrer 298 inci maddesinin (B) f&#305;kras&#305;na istinaden 2026 y&#305;l&#305; &#252;&#231;&#252;nc&#252; ge&#231;ici vergi d&#246;neminde uygulanacak yeniden de&#287;erleme oran&#305; <strong>%19,64 (y&#252;zde ondokuzvirg&#252;laltm&#305;&#351;d&#246;rt) <\/strong>olarak tespit edilmi&#351;tir.<\/p>\n<p>Duyurulur.<\/p>\n<p><strong>&#350;inasi CANDAN<\/strong><\/p>\n<p>Gelir &#304;daresi Ba&#351;kan&#305;<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T.C. HAZ&#304;NE VE MAL&#304;YE BAKANLI&#286;I Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305; 552&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7905","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.erksmmm.com\/index.php?rest_route=\/wp\/v2\/posts\/7905","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.erksmmm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.erksmmm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.erksmmm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.erksmmm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7905"}],"version-history":[{"count":0,"href":"https:\/\/www.erksmmm.com\/index.php?rest_route=\/wp\/v2\/posts\/7905\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.erksmmm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.erksmmm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.erksmmm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}