{"id":6650,"date":"2026-04-03T13:51:44","date_gmt":"2026-04-03T10:51:44","guid":{"rendered":"http:\/\/ankarasymm.com\/?p=6650"},"modified":"2026-04-03T13:51:44","modified_gmt":"2026-04-03T10:51:44","slug":"yurt-ici-asgari-kurumlar-vergisi-rehberi-yayimlandi","status":"publish","type":"post","link":"https:\/\/ankarasymm.com\/?p=6650","title":{"rendered":"Yurt \u0130\u00e7i Asgari Kurumlar Vergisi Rehberi Yay\u0131mland\u0131"},"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>Konu hakk&#305;nda yeni haz&#305;rlanan <strong>\u201cYurt &#304;&#231;i Asgari Kurumlar Vergisi Rehberi\u201d <\/strong>kullan&#305;ma sunulmu&#351;tur.<\/p>\n<p><!--more--><\/p>\n<p><strong><a href=\"https:\/\/www.alomaliye.com\/2024\/08\/02\/7524-sayili-vergi-kanunlari-ve-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun\/\">7524 say&#305;l&#305; Kanun<\/a><\/strong> ile Kurumlar Vergisi Kanununun 32\/C maddesine Yurt &#304;&#231;i Asgari Kurumlar Vergisi eklenmi&#351;tir.<\/p>\n<p>Konu hakk&#305;nda yeni haz&#305;rlanan <strong>\u201cYurt &#304;&#231;i Asgari Kurumlar Vergisi Rehberi\u201d <\/strong>kullan&#305;ma sunulmu&#351;tur.<\/p>\n<p>S&#246;z konusu Rehberde;<\/p>\n<ul>\n<li>Yurt i&#231;i asgari kurumlar vergisinde m&#252;kellefiyet ve m&#252;kellef t&#252;rleri,<\/li>\n<li>Asgari kurumlar vergisine tabi olan ve olmayan m&#252;kellefler,<\/li>\n<li>Yurt i&#231;i asgari kurumlar vergisinin uygulamas&#305; ve hesaplanmas&#305;,<\/li>\n<li>Ge&#231;ici vergi d&#246;nemlerinde uygulama esaslar&#305;,<\/li>\n<li>Enflasyon d&#252;zeltmesinin asgari kurumlar vergisine etkisi,<\/li>\n<li>&#304;ndirimli oranlar, mahsup i&#351;lemleri ve &#246;zel durumlar (tasfiye, birle&#351;me, devir vb.),<\/li>\n<li>&#304;stisna ve indirimlerin asgari vergi matrah&#305;na etkisi<\/li>\n<\/ul>\n<p>gibi konularda a&#231;&#305;klamalara ve &#246;rneklere yer verilmi&#351;tir.<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\">\u00a0<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-round vc_color-blue vc_do_message\">\n<div class=\"vc_message_box-icon\">\u00a0<\/div>\n<p>Rehbere ula&#351;mak i&#231;in <a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2026\/04\/yurtici-asgari-kurumlar-nisan-2026.pdf\"><strong>t&#305;klay&#305;n&#305;z<\/strong><\/a><\/p>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<p>Detayl&#305; bilgi i&#231;in Vergi &#304;leti&#351;im Merkezini\u00a0<strong>V&#304;MER-189<\/strong>\u00a0arayabilirsiniz.<\/p>\n<p><strong>Kaynak:<\/strong> G&#304;B<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Konu hakk&#305;nda yeni haz&#305;rlanan \u201cYurt &#304;&#231;i Asgari Kurumlar Vergisi Rehberi\u201d kullan&#305;ma sunulmu&#351;tur.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6650","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/ankarasymm.com\/index.php?rest_route=\/wp\/v2\/posts\/6650","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ankarasymm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ankarasymm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ankarasymm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ankarasymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6650"}],"version-history":[{"count":0,"href":"https:\/\/ankarasymm.com\/index.php?rest_route=\/wp\/v2\/posts\/6650\/revisions"}],"wp:attachment":[{"href":"https:\/\/ankarasymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ankarasymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ankarasymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}