{"id":237,"date":"2025-02-19T17:28:27","date_gmt":"2025-02-19T14:28:27","guid":{"rendered":"https:\/\/lorenz.com.tr\/?p=237"},"modified":"2025-02-19T17:28:27","modified_gmt":"2025-02-19T14:28:27","slug":"2025-yili-enflasyon-duzeltmesi","status":"publish","type":"post","link":"https:\/\/lorenz.com.tr\/en\/2025-yili-enflasyon-duzeltmesi\/","title":{"rendered":"2025 Y\u0131l\u0131 Enflasyon D\u00fczeltmesi"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\">15 \u015eubat 2025 tarihli ve 32814 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 582) ile <strong>2025<\/strong> hesap d\u00f6neminin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemlerinde <strong>enflasyon d\u00fczeltmesi<\/strong> <strong>yap\u0131lmayaca\u011f\u0131<\/strong> d\u00fczenlenmi\u015ftir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a02025<\/strong> hesap d\u00f6neminin <strong>birinci<\/strong>, <strong>ikinci<\/strong> ve <strong>\u00fc\u00e7\u00fcnc\u00fc<\/strong> ge\u00e7ici vergi d\u00f6nemlerinde <strong>enflasyon d\u00fczeltmesi<\/strong> <strong>yap\u0131lmayacak<\/strong> ve bu d\u00f6nemlere ili\u015fkin verilecek ge\u00e7ici gelir\/kurumlar vergisi beyannamelerine bilan\u00e7o eklenmeyecektir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0<strong>\u00d6zel hesap d\u00f6nemi<\/strong> tayin edilen m\u00fckellefler bak\u0131m\u0131ndan, bu Tebli\u011f kapsam\u0131nda <strong>2025<\/strong> takvim y\u0131l\u0131 i\u00e7inde ba\u015flayan hesap d\u00f6nemine ait ge\u00e7ici vergi d\u00f6nemleri dikkate al\u0131nacakt\u0131r.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0<strong>2024<\/strong> ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi yapmamas\u0131 uygun bulunan m\u00fckellefler dahil olmak \u00fczere, kapsama giren t\u00fcm m\u00fckellefler <strong>2024 hesap d\u00f6nemi sonuna<\/strong> (\u00f6zel hesap d\u00f6nemi olanlarda 2025 takvim y\u0131l\u0131 i\u00e7inde sona eren hesap d\u00f6nemine) ait bilan\u00e7olarda <strong>enflasyon d\u00fczeltmesi yapacakt\u0131r<\/strong>.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0<strong>Alt\u0131n ve g\u00fcm\u00fc\u015f al\u0131m-sat\u0131m\u0131 ve imali<\/strong> ile i\u015ftigal eden m\u00fckellefler, 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun m\u00fckerrer 298\/A maddesi kapsam\u0131nda yer alan d\u00fczenleme gere\u011fi, <strong>2025<\/strong> hesap d\u00f6neminin t\u00fcm ge\u00e7ici vergi d\u00f6nemlerinde <strong>enflasyon d\u00fczeltmesi yapmaya devam edeceklerdir<\/strong>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>15 \u015eubat 2025 tarihli ve 32814 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 582) ile 2025 hesap d\u00f6neminin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi yap\u0131lmayaca\u011f\u0131 d\u00fczenlenmi\u015ftir. &nbsp; \u00a02025 hesap d\u00f6neminin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi yap\u0131lmayacak ve bu d\u00f6nemlere ili\u015fkin verilecek ge\u00e7ici gelir\/kurumlar vergisi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":238,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/237"}],"collection":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/comments?post=237"}],"version-history":[{"count":1,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/237\/revisions"}],"predecessor-version":[{"id":240,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/237\/revisions\/240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/238"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}