{"id":5407,"date":"2025-02-17T10:43:57","date_gmt":"2025-02-17T07:43:57","guid":{"rendered":"http:\/\/www.iktisatmuhasebe.com\/?p=5407"},"modified":"2025-02-17T10:43:57","modified_gmt":"2025-02-17T07:43:57","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-581","status":"publish","type":"post","link":"http:\/\/www.iktisatmuhasebe.com\/?p=5407","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 581)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13032\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Mevzuat&#305;n Ad&#305;: Vergi Usul Kanunu Genel Tebli&#287;i (S&#305;ra No: 531)\u2019nde De&#287;i&#351;iklik Yap&#305;lmas&#305;na Dair Tebli&#287; (S&#305;ra No: 581) 15 &#350;ubat 2025 Tarihli Resmi Gazete&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Vergi Usul Kanunu Genel Tebli&#287;i (S&#305;ra No: 581)<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a015 &#350;ubat 2025 <\/div>\n<div class=\"entry-content\">\n<p><em><strong>Mevzuat&#305;n Ad&#305;:<\/strong>\u00a0Vergi Usul Kanunu Genel Tebli&#287;i (S&#305;ra No: 531)\u2019nde De&#287;i&#351;iklik Yap&#305;lmas&#305;na Dair Tebli&#287; (S&#305;ra No: 581)<\/em><\/p>\n<p>15 &#350;ubat 2025 Tarihli Resmi Gazete<\/p>\n<p>Say&#305;: 32814<\/p>\n<p>Hazine ve Maliye Bakanl&#305;&#287;&#305; (Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305;)\u2019ndan:<\/p>\n<p><strong>MADDE 1-<\/strong>\u00a02\/9\/2021 tarihli ve 31586 say&#305;l&#305; Resm\u00ee Gazete\u2019de yay&#305;mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2021\/09\/02\/vergi-usul-kanunu-genel-tebligi-sira-no-531\/\">Vergi Usul Kanunu Genel Tebli&#287;i (S&#305;ra No: 531)<\/a><\/strong>\u2019nin 5 inci maddesinin ikinci f&#305;kras&#305;n&#305;n (a) bendinin (ii) alt bendinde yer alan \u201csahip olanlar&#305;n\u201d ibaresinden sonra gelmek &#252;zere \u201cher bir farkl&#305; t&#252;rde lisans i&#231;in\u201d ibaresi eklenmi&#351; ve ayn&#305; maddenin &#252;&#231;&#252;nc&#252; f&#305;kras&#305; y&#252;r&#252;rl&#252;kten kald&#305;r&#305;lm&#305;&#351;t&#305;r.<\/p>\n<p><strong>MADDE 2-\u00a0<\/strong>Ayn&#305; Tebli&#287;e a&#351;a&#287;&#305;daki ge&#231;ici madde eklenmi&#351;tir.<\/p>\n<p>\u201cGE&#199;&#304;C&#304; MADDE 2- (1) Bu maddenin yay&#305;m&#305; tarihinden itibaren al&#305;nacak lisanslara istinaden yeni i&#351;e ba&#351;layanlardan, bu maddeyi ihdas eden Tebli&#287; ile yap&#305;lan de&#287;i&#351;iklik h&#252;k&#252;mlerine g&#246;re teminat al&#305;n&#305;r. &#214;teden beri i&#351;e devam edenler taraf&#305;ndan 5 inci maddenin ikinci f&#305;kras&#305;n&#305;n (b) bendi kapsam&#305;nda bu maddeyi ihdas eden Tebli&#287;in yay&#305;m&#305; tarihinden itibaren verilmesi gereken teminatlar bu de&#287;i&#351;iklik h&#252;k&#252;mlerine g&#246;re al&#305;n&#305;r.\u201d<\/p>\n<p><strong>MADDE 3-\u00a0<\/strong>Bu Tebli&#287; yay&#305;m&#305; tarihinde y&#252;r&#252;rl&#252;&#287;e girer.<\/p>\n<p><strong>MADDE 4-\u00a0<\/strong>Bu Tebli&#287; h&#252;k&#252;mlerini Hazine ve Maliye Bakan&#305; y&#252;r&#252;t&#252;r.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mevzuat&#305;n Ad&#305;: Vergi Usul Kanunu Genel Tebli&#287;i (S&#305;ra No: 531)\u2019nde De&#287;i&#351;iklik Yap&#305;lmas&#305;na Dair Tebli&#287; (S&#305;ra No: 581) 15 &#350;ubat 2025 Tarihli Resmi Gazete&#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-5407","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.iktisatmuhasebe.com\/index.php?rest_route=\/wp\/v2\/posts\/5407","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.iktisatmuhasebe.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.iktisatmuhasebe.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.iktisatmuhasebe.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.iktisatmuhasebe.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5407"}],"version-history":[{"count":0,"href":"http:\/\/www.iktisatmuhasebe.com\/index.php?rest_route=\/wp\/v2\/posts\/5407\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.iktisatmuhasebe.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.iktisatmuhasebe.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5407"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.iktisatmuhasebe.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}