{"id":818,"date":"2026-06-18T12:11:05","date_gmt":"2026-06-18T09:11:05","guid":{"rendered":"http:\/\/www.inspektorgumruk.com\/?p=818"},"modified":"2026-06-23T15:45:38","modified_gmt":"2026-06-23T12:45:38","slug":"vergi-degisikligi","status":"publish","type":"post","link":"http:\/\/www.inspektorgumruk.com\/?p=818","title":{"rendered":"Baz\u0131 Vergi Kanunlar\u0131nda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">(213 SAYILI VERG\u0130 USUL KANUNU, 193 SAYILI GEL\u0130R VERG\u0130S\u0130 KANUNU,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5422 SAYILI KURUMLAR VERG\u0130S\u0130KANUNU, 492 SAYILI HAR\u00c7LAR KANUNU \u0130LE<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">474 SAYILI KANUNA EKL\u0130 G\u00dcMR\u00dcK G\u0130R\u0130\u015e TAR\u0130FE CETVEL\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">YAPILMASI; GEL\u0130R VE KURUMLAR VERG\u0130LER\u0130 \u00dcZER\u0130NDEN \u00d6DENEN<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FONLARIN B\u0130RLE\u015eT\u0130R\u0130LMES\u0130; G\u00dcMR\u00dcK VERG\u0130S\u0130 HASILATI \u0130LE FON PAYI<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HASILATININ DA\u011eILIMI; 26.1.1967 TAR\u0130HL\u0130 VE 827 SAYILI KANUN \u0130LE<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">31.10.1990 TAR\u0130HL\u0130 VE 3675 SAYILI KANUNUN, 31.12.1960 TAR\u0130HL\u0130 VE<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">193 SAYILI, 2.2.1981 TAR\u0130HL\u0130 VE 2380 SAYILI, 7.11.1985 TAR\u0130HL\u0130 VE<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3238 SAYILI, 29.5.1986 TAR\u0130HL\u0130 VE 3294 SAYILI KANUNLARIN<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BAZI H\u00dcK\u00dcMLER\u0130N\u0130N Y\u00dcR\u00dcRL\u00dcKTEN KALDIRILMASI<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HAKKINDA KANUN)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kanun Numaras\u0131&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 3824<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kabul Tarihi&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 25\/6\/1992<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete&nbsp;&nbsp; : Tarih &nbsp;: 11\/7\/1992&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Say\u0131&nbsp; : 21281<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yay\u0131mland\u0131\u011f\u0131 D\u00fcstur&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : Tertip : 5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cilt&nbsp;&nbsp; : 31<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vergi Usul Kanunu ile \u0130lgili De\u011fi\u015fiklik<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 1 \u2013 (4.1.1961 tarih ve 213 say\u0131l\u0131 Kanunun m\u00fckerrer 298 inci maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gelir Vergisi Kanunu ile \u0130lgili De\u011fi\u015fiklikler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 2 \u2013 (31.12.1960 tarih ve 193 say\u0131l\u0131 Kanunun 31 inci maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 3 \u2013 (31.12.1960 tarih ve 193 say\u0131l\u0131 Kanunun m\u00fckerrer 39 uncu maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 4 \u2013 (31.12.1960 tarih ve 193 say\u0131l\u0131 Kanunun 75 inci maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 5 \u2013 (31.12.1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun m\u00fckerrer 80 inci maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 6 \u2013 (31.12.1960 tarih ve 193 say\u0131l\u0131 Kanunun 94 \u00fcnc\u00fc maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 7 \u2013 (31.12.1960 tarih ve 193 say\u0131l\u0131 Kanunun ge\u00e7ici 27 nci maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kurumlar Vergisi Kanunu ile \u0130lgili De\u011fi\u015fiklikler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 8 \u2013 (3\/6\/1949 tarih ve 5422 say\u0131l\u0131 Kanunun 2 nci maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 9 \u2013 (3\/6\/1949 tarih ve 5422 say\u0131l\u0131 Kanunun 7 nci maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 10 \u2013 (3\/6\/1949 tarih ve 5422 say\u0131l\u0131 Kanunun 8 inci maddesinin de\u011fi\u015ftirilmesi ve bu maddeye bentler eklenmesi ile ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 11 \u2013 (3\/6\/1949 tarih ve 5422 say\u0131l\u0131 Kanuna m\u00fckerrer 25 inci madde eklenmi\u015f olup, yerine i\u015flenmi\u015ftir.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 12 \u2013 (3\/6\/1949 tarih ve 5422 say\u0131l\u0131 Kanunun 45 inci maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 13 \u2013 (3.6.1949 tarihli ve 5422 say\u0131l\u0131 Kanuna Ge\u00e7ici 20 inci madde eklenmi\u015f olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Har\u00e7lar Kanunu ile \u0130lgili De\u011fi\u015fiklik<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 14 \u2013 (2.7.1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununun 63 \u00fcnc\u00fc maddesine f\u0131kralar eklenmi\u015f olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>BE\u015e\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0130thalde Al\u0131nan Vergi ve Resimlere \u0130li\u015fkin H\u00fck\u00fcmler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 15 \u2013 (14.5.1964 tarihli ve 474 say\u0131l\u0131 Kanunun 2 nci maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 16 \u2013&nbsp;<\/strong>14.5.1964 tarihli ve 474 say\u0131l\u0131 Kanuna ekli olup 10.11.1988 tarihli ve 3502 say\u0131l\u0131 Kanun ile de\u011fi\u015fik G\u00fcmr\u00fck Giri\u015f Tarife Cetvelinin 27.09, 27.10 (makine ya\u011flar\u0131 hari\u00e7), 36.05 ve 37.06 numaral\u0131 pozisyonlar\u0131nda yer alan e\u015fyalar\u0131n maktu g\u00fcmr\u00fck vergisi tutarlar\u0131, de\u011fer \u00fczerinden al\u0131nan nispi g\u00fcmr\u00fck vergisine d\u00f6n\u00fc\u015ft\u00fcr\u00fclm\u00fc\u015f ve bu e\u015fyalar i\u00e7in kanuni vergi nispeti %25 olarak tespit edilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">7.3.1954 tarihli ve 6326 say\u0131l\u0131 Petrol Kanununun de\u011fi\u015fik 112 nci maddesi h\u00fck\u00fcmleri ile T\u00fcrkiye&#8217;nin taraf oldu\u011fu uluslararas\u0131 anla\u015fma h\u00fck\u00fcmleri sakl\u0131d\u0131r.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>G\u00fcmr\u00fck Vergisi Has\u0131lat\u0131n\u0131n Da\u011f\u0131l\u0131m\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 17 \u2013&nbsp;<\/strong>Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131 Merkez Saymanl\u0131\u011f\u0131nca, G\u00fcmr\u00fck \u0130dareleri taraf\u0131ndan tahsil olunan g\u00fcmr\u00fck vergisi has\u0131lat\u0131ndan, tahsil edildi\u011fi ay\u0131 takip eden bir ay i\u00e7inde, T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 nezdindeki m\u00fc\u015fterek Fon Hesab\u0131 ile liman i\u015fleten kamu iktisadi kurulu\u015flar\u0131n\u0131n hesaplar\u0131na, Cumhurba\u015fkan\u0131 Karar\u0131 ile belirlenen oranlarda pay aktar\u0131l\u0131r.<a><sup>[1]<\/sup><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu maddenin uygulama usul ve esaslar\u0131 Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131nca belirlenir,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ALTINCI B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gelir ve Kurumlar Vergileri \u00dczerinden Al\u0131nan Fonlar\u0131n<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Birle\u015ftirilmesine \u0130li\u015fkin H\u00fck\u00fcmler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 18-22\u2013 (M\u00fclga: 9\/4\/2003-4842\/37 md.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 23 \u2013 (7.11.1985 tarihli ve 3238 say\u0131l\u0131 Kanunun 12 nci maddesinin de\u011fi\u015ftirilmesiyle ilgili olup yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 24 \u2013 (29.5.1986 tarihli ve 3294 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 25 \u2013 (5.6.1986 tarihli ve 3308 say\u0131l\u0131 Kanunun 32 nci maddesinin de\u011fi\u015ftirilmesiyle ilgili olup, yerine i\u015flenmi\u015ftir.)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ge\u00e7ici Madde 1 \u2013&nbsp;<\/strong>a) 1992 takvim y\u0131l\u0131nda y\u0131ll\u0131k beyanname ile beyan edilen kazan\u00e7 ile iratlar,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) \u00d6l\u00fcm ve memleketi terk nedeniyle 1992 takvim y\u0131l\u0131nda y\u0131ll\u0131k beyanname ile beyan edilen kazan\u00e7 ve iratlar,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) 1992 y\u0131l\u0131nda m\u00fcnferit ve \u00f6zel beyannamelerle beyan edilen kazan\u00e7 ve iratlar,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) 1992 takvim y\u0131l\u0131na ili\u015fkin g\u00f6t\u00fcr\u00fc matrahlar,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) 1992 takvim y\u0131l\u0131nda Gelir Vergisi Kanununun 94 \u00fcnc\u00fc maddesi ile Kurumlar Vergisi Kanununun 24 \u00fcnc\u00fc maddesi kapsam\u0131nda yap\u0131lan \u00f6demeler,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dczerinden hesaplanan gelir ve kurumlar vergilerinden ayr\u0131lacak fon paylar\u0131 hakk\u0131nda 7.11.1985 tarihli ve 3238 say\u0131l\u0131, 29.5.1986 tarihli ve 3294 say\u0131l\u0131, 5.6.1986 tarihli ve 3308 say\u0131l\u0131 Kanunlar\u0131n ilgili h\u00fck\u00fcmlerinin uygulanmas\u0131na devam olunur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>YED\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kald\u0131r\u0131lan H\u00fck\u00fcmler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 26 \u2013&nbsp;<\/strong>a) 31.12.1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununa 3393 say\u0131l\u0131 Kanunla eklenen ge\u00e7ici 28 inci maddenin (b) f\u0131kras\u0131,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) 14.6.1989 tarihli ve 3571 say\u0131l\u0131 Kanun ile de\u011fi\u015fik 26.1.1967 tarihli ve 827 say\u0131l\u0131 Ula\u015ft\u0131rma Altyap\u0131lar\u0131 Resmi Kanunu,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) 31.10.1990 tarihli ve 3675 say\u0131l\u0131 \u0130thalde Al\u0131nacak Damga Resmi Hakk\u0131nda Kanun,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) 2.2.1981 tarihli ve 2380 say\u0131l\u0131 Kanunun ge\u00e7ici 1 inci maddesi,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) 7.11.1985 tarihli ve 3238 say\u0131l\u0131 Kanunun 13 \u00fcnc\u00fc maddesinin 5 inci f\u0131kras\u0131,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">f) 29.5.1986 tarihli ve 3294 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar\u0131,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 27 \u2013&nbsp;<\/strong>Bu Kanunun;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) 5, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24 ve 25 inci maddeleri, 10 uncu maddesiyle 5422 say\u0131l\u0131 Kurumlar Vergisi Kanununun 8 inci maddesine eklenen 18 numaral\u0131 bent h\u00fckm\u00fc ve 26 nc\u0131 maddesi (&#8220;a&#8221; f\u0131kras\u0131 hari\u00e7) 1.1.1993,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) 1, 3, 4, 6, 8, 9, 10 ( Bu madde ile 5422 say\u0131l\u0131 Kurumlar Vergisi Kanununun 8 inci maddesine eklenen 18 numaral\u0131 bent h\u00fckm\u00fc hari\u00e7) 11 ve 12 nci maddeleri ile 26 nc\u0131 maddesinin (a) f\u0131kras\u0131 h\u00fckm\u00fc 1.1.1992 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) Di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131, Tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Madde 28 \u2013&nbsp;<\/strong>Bu Kanun h\u00fck\u00fcmlerini Maliye ve G\u00fcmr\u00fck Bakan\u0131 y\u00fcr\u00fct\u00fcr.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3824 SAYILI KANUNUN \u00c7E\u015e\u0130TL\u0130 MADDELER\u0130NDEK\u0130 ORAN VE M\u0130KTARLARDA \u00c7E\u015e\u0130TL\u0130 MEVZUAT \u0130LE YAPILAN<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>DE\u011e\u0130\u015e\u0130KL\u0130KLERE \u0130L\u0130\u015eK\u0130N TABLO<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td colspan=\"2\"><strong>De\u011fi\u015fiklik Yapan Mevzuat\u0131n<\/strong><\/td><td colspan=\"2\"><strong>Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazetenin<\/strong><\/td><td rowspan=\"2\"><strong>De\u011fi\u015fiklik Yap\u0131lan Madde<\/strong><\/td><\/tr><tr><td><strong>Tarihi<\/strong><\/td><td><strong>Numaras\u0131<\/strong><\/td><td><strong>Tarihi<\/strong><\/td><td><strong>Numaras\u0131<\/strong><\/td><\/tr><tr><td>19\/12\/1992<\/td><td>92\/3900<\/td><td>31\/12\/1992<\/td><td>21452<\/td><td>18<\/td><\/tr><tr><td>12\/1\/1995<\/td><td>95\/6428<\/td><td>1\/2\/1995<\/td><td>22189<\/td><td>18<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3824 SAYILI KANUNA EK VE DE\u011e\u0130\u015e\u0130KL\u0130K GET\u0130REN MEVZUATIN VEYA<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ANAYASA MAHKEMES\u0130 KARARLARININ<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130R\u0130\u015e TAR\u0130HLER\u0130N\u0130 G\u00d6STER\u0130R TABLO<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>De\u011fi\u015ftiren Kanunun\/ KHK\u2019nin veya \u0130ptal Eden Anayasa Mahkemesi Karar\u0131n\u0131n Numaras\u0131<\/strong><\/td><td><strong>3824 Say\u0131l\u0131 Kanunun De\u011fi\u015fen veya \u0130ptal Edilen Maddeleri<\/strong><\/td><td><strong>Y\u00fcr\u00fcrl\u00fc\u011fe Giri\u015f Tarihi<\/strong><\/td><\/tr><tr><td>4842<\/td><td>37<\/td><td>1\/1\/2004<\/td><\/tr><tr><td>KHK\/698<\/td><td>17<\/td><td>24\/6\/2018 tarihinde birlikte yap\u0131lan T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi ve Cumhurba\u015fkanl\u0131\u011f\u0131 se\u00e7imleri sonucunda Cumhurba\u015fkan\u0131n\u0131n andi\u00e7erek g\u00f6reve ba\u015flad\u0131\u011f\u0131 tarihte<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><a><sup><em><sup><strong>[1]<\/strong><\/sup><\/em><\/sup><\/a><em>&nbsp;2\/7\/2018 tarihli ve 698 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 45 inci maddesiyle bu f\u0131krada yer alan \u201cBakanlar Kurulu\u201d ibaresi \u201cCumhurba\u015fkan\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>(213 SAYILI VERG\u0130 USUL KANUNU, 193 SAYILI GEL\u0130R VERG\u0130S\u0130 KANUNU, 5422 SAYILI KURUMLAR VERG\u0130S\u0130KANUNU, 492 SAYILI HAR\u00c7LAR KANUNU \u0130LE 474 SAYILI KANUNA EKL\u0130 G\u00dcMR\u00dcK G\u0130R\u0130\u015e TAR\u0130FE CETVEL\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI; GEL\u0130R VE KURUMLAR VERG\u0130LER\u0130 \u00dcZER\u0130NDEN \u00d6DENEN FONLARIN B\u0130RLE\u015eT\u0130R\u0130LMES\u0130; G\u00dcMR\u00dcK VERG\u0130S\u0130 HASILATI \u0130LE FON PAYI HASILATININ DA\u011eILIMI; 26.1.1967 TAR\u0130HL\u0130 VE 827 SAYILI KANUN \u0130LE 31.10.1990 TAR\u0130HL\u0130 VE [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":820,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[142],"tags":[],"class_list":["post-818","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mevzuat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Baz\u0131 Vergi Kanunlar\u0131nda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun - inspektorgumruk.com<\/title>\n<meta name=\"description\" content=\"(213 SAYILI VERG\u0130 USUL KANUNU, 193 SAYILI GEL\u0130R VERG\u0130S\u0130 KANUNU,5422 SAYILI KURUMLAR VERG\u0130S\u0130KANUNU, 492 SAYILI HAR\u00c7LAR KANUNU \u0130LE474 SAYILI KANUNA EKL\u0130 G\u00dcMR\u00dcK G\u0130R\u0130\u015e TAR\u0130FE CETVEL\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130KYAPILMASI; GEL\u0130R VE KURUMLAR VERG\u0130LER\u0130 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