{"id":267,"date":"2022-12-05T17:43:45","date_gmt":"2022-12-05T14:43:45","guid":{"rendered":"https:\/\/www.yavuzselimkilic.com\/yazilar\/?p=267"},"modified":"2025-04-16T18:59:32","modified_gmt":"2025-04-16T15:59:32","slug":"muhtasar-beyanname-kodlari","status":"publish","type":"post","link":"https:\/\/www.yavuzselimkilic.com\/yazilar\/muhtasar-beyanname-kodlari\/","title":{"rendered":"Muhtasar Beyanname Kodlar\u0131"},"content":{"rendered":"

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Muhtasar Kodlar\u0131<\/figcaption><\/figure>\n

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Muhtasar Beyanname Kodlar\u0131<\/h3>\n

Muhtasar Beyanname<\/a> Kodlar\u0131<\/h3>\n

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 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Kod<\/th>\nGrup<\/th>\nA\u00e7\u0131klama<\/th>\n<\/tr>\n<\/thead>\n
11<\/td>\n\u00dccret<\/td>\nAsgari \u00dccretli(GVK Md. 94\/1)<\/td>\n<\/tr>\n
12<\/td>\n\u00dccret<\/td>\nDi\u011fer \u00dccretler ile \u00dccret Say\u0131lan \u00d6demeler (GVK Md. 94\/1)<\/td>\n<\/tr>\n
13<\/td>\n\u00dccret<\/td>\nK\u0131dem Tazminat\u0131<\/td>\n<\/tr>\n
14<\/td>\n\u00dccret<\/td>\nHuzur Hakk\u0131<\/td>\n<\/tr>\n
15<\/td>\n\u00dccret<\/td>\n\u0130hbar Tazminat\u0131<\/td>\n<\/tr>\n
16<\/td>\n\u00dccret<\/td>\nYer alt\u0131 ve Yer \u00dcst\u00fc Maden \u0130\u015f\u00e7ileri<\/td>\n<\/tr>\n
17<\/td>\n\u00dccret<\/td>\n4691 Say\u0131l\u0131 Kanun Kapsam\u0131<\/td>\n<\/tr>\n
21<\/td>\nSERBEST MESLEK<\/td>\n18 inci Madde Kapsam\u0131na Giren \u00d6demeler (GVK Md. 94\/2-a)<\/td>\n<\/tr>\n
22<\/td>\nSERBEST MESLEK<\/td>\nDi\u011fer Serbest Meslek Kazanc\u0131 \u00d6demeleri (GVK Md. 94\/2-b)<\/td>\n<\/tr>\n
31<\/td>\nYILLARA YAYGIN \u0130N\u015eAAT<\/td>\nBirden Fazla Takvim Y\u0131l\u0131na Yayg\u0131n \u0130n\u015faat ve Onar\u0131m \u0130\u015fleri Dolay\u0131s\u0131yla Yap\u0131lan Hakedi\u015f \u00d6demeleri (GVK Md. 94\/3)<\/td>\n<\/tr>\n
32<\/td>\nYILLARA YAYGIN \u0130N\u015eAAT<\/td>\nBirden Fazla Takvim Y\u0131l\u0131na Yayg\u0131n \u0130n\u015faat ve Onar\u0131m \u0130\u015fleri \u0130le U\u011fra\u015fan Kurumlara Yap\u0131lan Hakedi\u015f \u00d6demeleri (KVK Md. 15\/1-a)<\/td>\n<\/tr>\n
41<\/td>\nK\u0130RA<\/td>\n70 inci Maddede Yaz\u0131l\u0131 Mal ve Haklar\u0131n Kiralanmas\u0131 Kar\u015f\u0131l\u0131\u011f\u0131 Yap\u0131lan \u00d6demeler (GVK Md. 94\/5)<\/td>\n<\/tr>\n
42<\/td>\nK\u0130RA<\/td>\nKooperatiflere Ait Ta\u015f\u0131nmazlar\u0131n Kiralanmas\u0131 Kar\u015f\u0131l\u0131\u011f\u0131 Yap\u0131lan \u00d6demeler (KVK Md. 15\/1-b)<\/td>\n<\/tr>\n
52<\/td>\nYATIRIM FONU VEYA ORT. KAZAN\u00c7LARI<\/td>\nMen. K\u0131y. Yat\u0131r\u0131m Fonu ile Ort. Portf\u00f6y Kazan\u00e7lar\u0131 (GVK Ge\u00e7. Md. 67\/8)<\/td>\n<\/tr>\n
53<\/td>\nYATIRIM FONU VEYA ORT. KAZAN\u00c7LARI<\/td>\nAlt\u0131n ve K\u0131ymetli Madenlere Dayal\u0131 Yat\u0131r\u0131m Fonu veya Ort. Portf\u00f6y Kazan\u00e7lar\u0131 (KVK Md. 15\/3)<\/td>\n<\/tr>\n
54<\/td>\nYATIRIM FONU VEYA ORT. KAZAN\u00c7LARI<\/td>\nGiri\u015fim Sermayesi Yat\u0131r\u0131m Fonu veya Ort. Kazan\u00e7lar\u0131 (KVK Md. 15\/3)<\/td>\n<\/tr>\n
55<\/td>\nYATIRIM FONU VEYA ORT. KAZAN\u00c7LARI<\/td>\nGayrimenkul Yat\u0131r\u0131m Fonu veya Ort. Kazan\u00e7lar\u0131 (KVK Md. 15\/3)<\/td>\n<\/tr>\n
56<\/td>\nYATIRIM FONU VEYA ORT. KAZAN\u00c7LARI<\/td>\nKonut Finansman\u0131 Fonu ile Varl\u0131k Finansman\u0131 Fonu Kazan\u00e7lar\u0131 (GVK Ge\u00e7. Md. 67\/8)<\/td>\n<\/tr>\n
61<\/td>\nKURUMLARIN DA\u011eITTIKLARI KAR PAYLARI<\/td>\nTam M\u00fckellef Kurumlar Taraf\u0131ndan, Tam M\u00fckellef Ger\u00e7ek Ki\u015filere, Gelir ve Kurumlar Vergisi M\u00fckellefi Olmayanlara ve Gelir Vergisinden Muaf Olanlara Da\u011f\u0131t\u0131lan 75 inci Maddenin (1), (2) ve (3) Numaral\u0131 Bentlerinde Say\u0131lan Kar Paylar\u0131 (GVK Md. 94\/6-b-i)<\/td>\n<\/tr>\n
62<\/td>\nKURUMLARIN DA\u011eITTIKLARI KAR PAYLARI<\/td>\nTam M\u00fckellef Kurumlar Taraf\u0131ndan Dar M\u00fckellef Ger\u00e7ek Ki\u015filere ve Gelir Vergisinden Muaf Olan Dar M\u00fckelleflere Da\u011f\u0131t\u0131lan 75 inci Maddenin (1), (2) ve (3) Numaral\u0131 Bentlerinde Say\u0131lan Kar Paylar\u0131 (GVK Md. 94\/6-b-ii)<\/td>\n<\/tr>\n
65<\/td>\nKURUMLARIN DA\u011eITTIKLARI KAR PAYLARI<\/td>\nVergiden Muaf Olan Kurumlara Da\u011f\u0131t\u0131lan 75 inci Maddenin (1), (2) ve (3) Numaral\u0131 Bentlerinde Say\u0131lan Kar Paylar\u0131 (KVK Md. 15\/2)<\/td>\n<\/tr>\n
71<\/td>\nYAT. \u0130ND.<\/td>\nYat\u0131r\u0131m \u0130ndiriminden Yararlanan Kazan\u00e7lar (GVK Ge\u00e7. Md. 61)<\/td>\n<\/tr>\n
81<\/td>\nHER NEV\u0130 TAHV\u0130L FA\u0130ZLER\u0130<\/td>\nHer Nevi Tahvil ve Hazine Bonosu Faizleri ile Toplu Konut \u0130daresi, Kamu Ortakl\u0131\u011f\u0131 \u0130daresi, \u00d6zelle\u015ftirme \u0130daresince \u00c7\u0131kar\u0131lan Menkul K\u0131ymetler ve Varl\u0131k Kiralama \u015eirketleri Taraf\u0131ndan \u0130hra\u00e7 Edilen Kira Sertifikalar\u0131ndan Sa\u011flanan Gelirler (GVK Md. 94\/7)<\/td>\n<\/tr>\n
82<\/td>\nHER NEV\u0130 TAHV\u0130L FA\u0130ZLER\u0130<\/td>\nHer Nevi Tahvil ve Hazine Bonosu Faizleri ile Toplu Konut \u0130daresi, Kamu Ortakl\u0131\u011f\u0131 \u0130daresi, \u00d6zelle\u015ftirme \u0130daresince \u00c7\u0131kar\u0131lan Menkul K\u0131ymetler ve Varl\u0131k Kiralama \u015eirketleri Taraf\u0131ndan \u0130hra\u00e7 Edilen Kira Sertifikalar\u0131ndan Sa\u011flanan Gelirler (GVK Ge\u00e7. Md. 67\/2)<\/td>\n<\/tr>\n
83<\/td>\nHER NEV\u0130 TAHV\u0130L FA\u0130ZLER\u0130<\/td>\nHer Nevi Tahvil ve Hazine Bonosu Faizleri ile Toplu Konut \u0130daresi, 4749 Say\u0131l\u0131 Kanuna G\u00f6re Kurulan Varl\u0131k Kiralama \u015eirketleri, \u00d6zelle\u015ftirme \u0130daresince \u00c7\u0131kar\u0131lan Menkul K\u0131ymetler ve Varl\u0131k Kiralama \u015eirketleri Taraf\u0131ndan \u0130hra\u00e7 Edilen Kira Sertifikalar\u0131ndan Sa\u011flanan Gelirler (KVK Md.15\/1-c)<\/td>\n<\/tr>\n
91<\/td>\nZ\u0130RA\u0130 MAHSULLER VE H\u0130ZMETLER<\/td>\nTicaret Borsalar\u0131nda Tescil Ettirilerek Sat\u0131n Al\u0131nan Hayvanlar ve Bunlar\u0131n Mahsulleri ile Kara ve Su Avc\u0131l\u0131\u011f\u0131 Mahsulleri \u0130\u00e7in Yap\u0131lan \u00d6demeler (GVK Md. 94\/11-a-i)<\/td>\n<\/tr>\n
92<\/td>\nZ\u0130RA\u0130 MAHSULLER VE H\u0130ZMETLER<\/td>\nTicaret Borsalar\u0131nda Tescil Ettirilmeksizin Sat\u0131n Al\u0131nan Hayvanlar ve Bunlar\u0131n Mahsulleri ile Kara ve Su Avc\u0131l\u0131\u011f\u0131 Mahsulleri \u0130\u00e7in Yap\u0131lan \u00d6demeler (GVK Md. 94\/11-a-ii)<\/td>\n<\/tr>\n
101<\/td>\nMEVDUAT FA\u0130ZLER\u0130<\/td>\nTL Mevduat Hesaplar\u0131na Y\u00fcr\u00fct\u00fclen Faizler (GVK Ge\u00e7. Md. 67\/4)<\/td>\n<\/tr>\n
93<\/td>\nZ\u0130RA\u0130 MAHSULLER VE H\u0130ZMETLER<\/td>\nTicaret Borsalar\u0131nda Tescil Ettirilerek Sat\u0131n Al\u0131nan Di\u011fer Zirai Mahsuller \u0130\u00e7in Yap\u0131lan \u00d6demeler (GVK Md. 94\/11-b-i) (***)<\/td>\n<\/tr>\n
94<\/td>\nZ\u0130RA\u0130 MAHSULLER VE H\u0130ZMETLER<\/td>\nTicaret Borsalar\u0131nda Tescil Ettirilmeksizin Sat\u0131n Al\u0131nan Di\u011fer Zirai Mahsuller \u0130\u00e7in Yap\u0131lan \u00d6demeler (GVK Md. 94\/11-b-ii) (****)<\/td>\n<\/tr>\n
95<\/td>\nZ\u0130RA\u0130 MAHSULLER VE H\u0130ZMETLER<\/td>\nZirai Faaliyet Kapsam\u0131nda \u0130fa Edilen Orman \u0130daresine veya Orman \u0130daresine Kar\u015f\u0131 Taahh\u00fctte Bulunan Kurumlara Yap\u0131lan \u00d6demeler (GVK Md. 94\/11-c-i)<\/td>\n<\/tr>\n
96<\/td>\nZ\u0130RA\u0130 MAHSULLER VE H\u0130ZMETLER<\/td>\nZirai Faaliyet Kapsam\u0131nda \u0130fa Edilen Di\u011fer Hizmetler \u0130\u00e7in Yap\u0131lan \u00d6demeler (GVK Md. 94\/11-c-ii)<\/td>\n<\/tr>\n
102<\/td>\nMEVDUAT FA\u0130ZLER\u0130<\/td>\nD\u00f6viz Tevdiat Hesaplar\u0131na Y\u00fcr\u00fct\u00fclen Faizler ile Kat\u0131l\u0131m Bankalar\u0131nca D\u00f6viz Kat\u0131lma Hesaplar\u0131na \u00d6denen Kar Paylar\u0131 (GVK Ge\u00e7. Md. 67\/4)<\/td>\n<\/tr>\n
111<\/td>\nFA\u0130ZS\u0130Z OLARAK KRED\u0130 VERENLERE \u00d6DENEN KAR PAYLARI<\/td>\nFaizsiz Olarak Kredi Verenlere \u00d6denen Kar Paylar\u0131 ile Kar ve Zarar Ortakl\u0131\u011f\u0131 Belgesi ve Kat\u0131l\u0131m Bankalar\u0131nca Kar ve Zarara Kat\u0131lma Hesab\u0131 Kar\u015f\u0131l\u0131\u011f\u0131nda \u00d6denen Kar Paylar\u0131 (GVK Ge\u00e7. Md. 67\/4)<\/td>\n<\/tr>\n
121<\/td>\nREPO<\/td>\nRepo Gelirleri (GVK Ge\u00e7. Md. 67\/4)<\/td>\n<\/tr>\n
131<\/td>\nBES VE D\u0130\u011eER \u015eAHIS S\u0130GORTA \u015e\u0130RKETLER\u0130 TARAFINDAN YAPILAN \u00d6DEMELER<\/td>\nGVK\u2019 n\u0131n 75\/15 inci Maddesinin (a) Alt Bendinde Yer Alan \u0130rat Tutarlar\u0131 (GVK Md. 94\/15-a)<\/td>\n<\/tr>\n
132<\/td>\nBES VE D\u0130\u011eER \u015eAHIS S\u0130GORTA \u015e\u0130RKETLER\u0130 TARAFINDAN YAPILAN \u00d6DEMELER<\/td>\nGVK\u2019 n\u0131n 75\/15 inci Maddesinin (b) Alt Bendinde Yer Alan \u0130rat Tutarlar\u0131 (GVK Md. 94\/15-b)<\/td>\n<\/tr>\n
133<\/td>\nBES VE D\u0130\u011eER \u015eAHIS S\u0130GORTA \u015e\u0130RKETLER\u0130 TARAFINDAN YAPILAN \u00d6DEMELER<\/td>\nGVK\u2019 n\u0131n 75\/16 \u0131nc\u0131 Maddesinin (a) Alt Bendinde Yer Alan \u0130rat Tutar\u0131 (GVK Md. 94\/16-a)<\/td>\n<\/tr>\n
134<\/td>\nBES VE D\u0130\u011eER \u015eAHIS S\u0130GORTA \u015e\u0130RKETLER\u0130 TARAFINDAN YAPILAN \u00d6DEMELER<\/td>\nGVK\u2019 n\u0131n 75\/16 \u0131nc\u0131 Maddesinin (b) Alt Bendinde Yer Alan \u0130rat Tutar\u0131 (GVK Md. 94\/16-b)<\/td>\n<\/tr>\n
135<\/td>\nBES VE D\u0130\u011eER \u015eAHIS S\u0130GORTA \u015e\u0130RKETLER\u0130 TARAFINDAN YAPILAN \u00d6DEMELER<\/td>\nGVK\u2019 n\u0131n 75\/16 \u0131nc\u0131 Maddesinin (c) Alt Bendinde Yer Alan \u0130rat Tutar\u0131 (GVK Md. 94\/16-c)<\/td>\n<\/tr>\n
141<\/td>\nD\u0130\u011eER \u00d6DEMELER<\/td>\nTelif ve Patent Haklar\u0131 Sat\u0131\u015f\u0131 Dolay\u0131s\u0131yla Dar M\u00fckellefiyete Tabi Olanlara Yap\u0131lan \u00d6demeler (GVK Md. 94\/4)<\/td>\n<\/tr>\n
142<\/td>\nD\u0130\u011eER \u00d6DEMELER<\/td>\nBa\u015fbayiler Hari\u00e7 Olmak \u00dczere 14\/03\/2007 Tarihli ve 5602 Say\u0131l\u0131 \u015eans Oyunlar\u0131 Has\u0131lat\u0131ndan Al\u0131nan Vergi, Fon ve Paylar\u0131n D\u00fczenlenmesi Hakk\u0131nda Kanunda Tan\u0131mlanan \u015eans Oyunlar\u0131na \u0130li\u015fkin Olarak; Bilet, Kupon ve benzerlerini Satanlara, D\u00fczenlenen Her T\u00fcrl\u00fc Bahis ve \u015eans Oyunlar\u0131n\u0131n Oynat\u0131lmas\u0131na Arac\u0131l\u0131k Edenlere, Di\u011fer Ki\u015filerce \u00c7\u0131kart\u0131lan Bu Nitelikteki Biletleri Satanlara Yap\u0131lan Komisyon, Prim ve Benzeri \u00d6demelerden (GVK Md. 94\/10-a) (KVK Md. 15\/1-g)<\/td>\n<\/tr>\n
143<\/td>\nD\u0130\u011eER \u00d6DEMELER<\/td>\n4077 s. Kanuna G\u00f6re Kap\u0131 Kap\u0131 Dola\u015fmak Suretiyle T\u00fcketiciye Satanlara Yap\u0131lan Komisyon, Prim vb. \u00d6demeler (GVK Md. 94\/10-b)<\/td>\n<\/tr>\n
144<\/td>\nD\u0130\u011eER \u00d6DEMELER<\/td>\nPTT Acenteli\u011fi Yapanlara Bu Faaliyetleri Nedeniyle \u00d6denen Komisyon Bedeli (GVK Md. 94\/12)<\/td>\n<\/tr>\n
145<\/td>\nD\u0130\u011eER \u00d6DEMELER<\/td>\nEsnaf Muafl\u0131\u011f\u0131ndan Yararlananlara Mal ve Hizmet Al\u0131mlar\u0131 Kar\u015f\u0131l\u0131\u011f\u0131nda Yap\u0131lan \u00d6demeler (GVK Md. 94\/13-a, c, d)<\/td>\n<\/tr>\n
146<\/td>\nD\u0130\u011eER \u00d6DEMELER<\/td>\nEsnaf Muafl\u0131\u011f\u0131ndan Yararlananlara Hurda Mal Al\u0131mlar\u0131 Kar\u015f\u0131l\u0131\u011f\u0131nda Yap\u0131lan \u00d6demeler (GVK Md. 94\/13-b)<\/td>\n<\/tr>\n
151<\/td>\n<\/td>\nD\u0130\u011eERLER\u0130<\/td>\n<\/tr>\n
221<\/td>\nKVK 30 MGY\u00d6 \u2013 YILLARA YAYGIN \u0130N\u015eAAT<\/td>\nDar M\u00fckellef Kurumlara Birden Fazla Takvim Y\u0131l\u0131na Yayg\u0131n \u0130n\u015faat ve Onar\u0131m \u0130\u015fleri \u0130le \u0130lgili Olarak Yap\u0131lan Hakedi\u015f \u00d6demeleri (KVK Md. 30\/1-a)<\/td>\n<\/tr>\n
231<\/td>\nKVK 30 MGY\u00d6 \u2013 SERBEST MESLEK<\/td>\nPetrol Arama Faaliyetleri \u0130\u00e7in Yap\u0131lan Serbest Meslek Kazanc\u0131 \u00d6demeleri (KVK Md. 30\/1-b)<\/td>\n<\/tr>\n
232<\/td>\nKVK 30 MGY\u00d6 \u2013 SERBEST MESLEK<\/td>\nDi\u011fer Serbest Meslek Kazanc\u0131 \u00d6demeleri (KVK Md. 30\/1-b)<\/td>\n<\/tr>\n
241<\/td>\nKVK 30 MGY\u00d6 \u2013 GAYR\u0130MENKUL SERMAYE \u0130RATLARI<\/td>\nFinansal Kiralama Kapsam\u0131ndaki Gayrimenkul Sermaye \u0130ratlar\u0131 (KVK Md. 30\/1-c)<\/td>\n<\/tr>\n
242<\/td>\nKVK 30 MGY\u00d6 \u2013 GAYR\u0130MENKUL SERMAYE \u0130RATLARI<\/td>\nDi\u011fer Gayrimenkul Sermaye \u0130ratlar\u0131 (KVK Md. 30\/1-c)<\/td>\n<\/tr>\n
252<\/td>\nKVK 30 MGY\u00d6 \u2013 KAR PAYLARI HAR\u0130\u00c7 MENKUL SERMAYE \u0130RATLARI<\/td>\nHer Nevi Tahvil ve Hazine Bonosu Faizleri ile Toplu Konut \u0130daresi, Kamu Ortakl\u0131\u011f\u0131 \u0130daresi, \u00d6zelle\u015ftirme \u0130daresince \u00c7\u0131kar\u0131lan Menkul K\u0131ymetler ve Varl\u0131k Kiralama \u015eirketleri Taraf\u0131ndan \u0130hra\u00e7 Edilen Kira Sertifikalar\u0131ndan Sa\u011flanan Gelirler (GVK Ge\u00e7. Md. 67\/2)<\/td>\n<\/tr>\n
251<\/td>\nKVK 30 MGY\u00d6 \u2013 KAR PAYLARI HAR\u0130\u00c7 MENKUL SERMAYE \u0130RATLARI<\/td>\nHer Nevi Tahvil ve Hazine Bonosu Faizleri ile Toplu Konut \u0130daresi, \u00d6zelle\u015ftirme \u0130daresi. \u00d6zelle\u015ftirme \u0130daresince \u00c7\u0131kar\u0131lan Menkul K\u0131ymetler ve Varl\u0131k Kiralama \u015eirketleri Taraf\u0131ndan \u0130hra\u00e7 Edilen Kira Sertifikalar\u0131ndan Sa\u011flanan Gelirler (KVK Md. 30\/1-\u00e7)<\/td>\n<\/tr>\n
253<\/td>\nKVK 30 MGY\u00d6 \u2013 KAR PAYLARI HAR\u0130\u00c7 MENKUL SERMAYE \u0130RATLARI<\/td>\nMevduat Faizleri (GVK Ge\u00e7. Md. 67\/4)<\/td>\n<\/tr>\n
254<\/td>\nKVK 30 MGY\u00d6 \u2013 KAR PAYLARI HAR\u0130\u00c7 MENKUL SERMAYE \u0130RATLARI<\/td>\nFaizsiz Olarak Kredi Verenlere \u00d6denen Kar Paylar\u0131 ile Kar ve Zarar Ortakl\u0131\u011f\u0131 Belgesi ve Kat\u0131l\u0131m Bankalar\u0131nca Kar ve Zarara Kat\u0131lma Hesab\u0131 Kar\u015f\u0131l\u0131\u011f\u0131nda \u00d6denen Kar Paylar\u0131 (GVK Ge\u00e7. Md. 67\/4)<\/td>\n<\/tr>\n
256<\/td>\nKVK 30 MGY\u00d6 \u2013 KAR PAYLARI HAR\u0130\u00c7 MENKUL SERMAYE \u0130RATLARI<\/td>\nGVK\u2019 nun 75\/10 uncu Maddesinde Yaz\u0131l\u0131 Menkul Sermaye \u0130ratlar\u0131 (KVK Md. 30\/1-\u00e7)<\/td>\n<\/tr>\n
257<\/td>\nKVK 30 MGY\u00d6 \u2013 KAR PAYLARI HAR\u0130\u00c7 MENKUL SERMAYE \u0130RATLARI<\/td>\nRepo Gelirleri (GVK Ge\u00e7. Md. 67\/4)<\/td>\n<\/tr>\n
258<\/td>\nKVK 30 MGY\u00d6 \u2013 KAR PAYLARI HAR\u0130\u00c7 MENKUL SERMAYE \u0130RATLARI<\/td>\nDi\u011fer Menkul Sermaye \u0130ratlar\u0131<\/td>\n<\/tr>\n
262<\/td>\nKAR PAYLARI HAR\u0130\u00c7 MENKUL SERMAYE \u0130RATLARI<\/td>\n2009\/14593 Say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 Madde 1\/(5-a)\u2019 ya G\u00f6re \u00d6denecek Alacak Faizleri<\/td>\n<\/tr>\n
263<\/td>\nKAR PAYLARI HAR\u0130\u00c7 MENKUL SERMAYE \u0130RATLARI<\/td>\n2009\/14593 Say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 Madde 1\/(5-b)\u2019 ye G\u00f6re \u00d6denecek Alacak Faizleri<\/td>\n<\/tr>\n
264<\/td>\nKAR PAYLARI HAR\u0130\u00c7 MENKUL SERMAYE \u0130RATLARI<\/td>\n2009\/14593 Say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 Madde 1\/(5-c)\u2019 ye G\u00f6re \u00d6denecek Vade Farklar\u0131<\/td>\n<\/tr>\n
265<\/td>\nKAR PAYLARI HAR\u0130\u00c7 MENKUL SERMAYE \u0130RATLARI<\/td>\n2009\/14593 Say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 Madde 1\/(5\/\u00e7)\u2019 ye G\u00f6re \u00d6denecek Di\u011fer Alacak Faizleri<\/td>\n<\/tr>\n
271<\/td>\nKVK 30 MGY\u00d6 \u2013 KURUMLARIN DA\u011eITTIKLARI KAR PAYLARI<\/td>\nTam M\u00fckellef Kurumlar Taraf\u0131ndan, Dar M\u00fckellef Kurumlara veya Kurumlar Vergisinden Muaf Olan Dar M\u00fckelleflere Da\u011f\u0131t\u0131lan GVK\u2019 nun 75 inci Maddesinin (1), (2) ve (3) Numaral\u0131 Bentlerinde Say\u0131lan Kar Paylar\u0131 (KVK Md. 30\/3)<\/td>\n<\/tr>\n
272<\/td>\nKVK 30 MGY\u00d6 \u2013 KURUMLARIN DA\u011eITTIKLARI KAR PAYLARI<\/td>\nDar M\u00fckellef Kurumlarca Ana Merkeze Aktar\u0131lan Tutarlar (KVK Md. 30\/6)<\/td>\n<\/tr>\n
281<\/td>\nKVK 30 MGY\u00d6 \u2013 D\u0130\u011eER \u00d6DEMELER<\/td>\nGayrimaddi Haklar\u0131n Sat\u0131\u015f\u0131, Devir ve Temliki Kar\u015f\u0131l\u0131\u011f\u0131nda \u00d6denen Bedeller (KVK Md. 30\/2)<\/td>\n<\/tr>\n
282<\/td>\nKVK 30 MGY\u00d6 \u2013 D\u0130\u011eER \u00d6DEMELER<\/td>\nYetkili Makamlar\u0131n \u0130zni \u0130le A\u00e7\u0131lan Sergi ve Panay\u0131rlarda Yap\u0131lan Ticari Faaliyetlerden Elde Edilen Kazan\u00e7lar (KVK Md. 30\/5)<\/td>\n<\/tr>\n
283<\/td>\nKVK 30 MGY\u00d6 \u2013 D\u0130\u011eER \u00d6DEMELER<\/td>\nBakanlar Kurulunca \u0130lan Edilen \u00dclkelerde Yerle\u015fik Olanlara Veya Faaliyet G\u00f6sterenlere Yap\u0131lan \u00d6demeler (KVK Md. 30\/7)<\/td>\n<\/tr>\n
284<\/td>\n<\/td>\nD\u0130\u011eERLER\u0130<\/td>\n<\/tr>\n
18<\/td>\n\u00dccret<\/td>\nD\u00f6ner Sermaye\/Performans\/Ek Ders Odemesi\/Ek \u00f6deme\/Kayyum-Bilirki\u015fi \u00f6demesi\/Di\u011fer<\/td>\n<\/tr>\n
19<\/td>\n\u00dccret<\/td>\nGemi \u00c7al\u0131\u015fanlar\u0131\/Dar M\u00fckellef Kurumlar\u0131n \u0130rtibat Burolar\u0131\/Apartman Kap\u0131c\u0131lar\u0131<\/td>\n<\/tr>\n
20<\/td>\n\u00dccret<\/td>\n4691 say\u0131l\u0131 kanun kapsam\u0131nda \u00e7al\u0131\u015fan i\u015fverenler\/Muhtarlar\/El\u00e7iliklerde \u00c7al\u0131\u015fan Personel\/GVK23\/11 Kapsam\u0131nda \u00c7al\u0131\u015fanlar\/Di\u011fer<\/td>\n<\/tr>\n
23<\/td>\nSerbest Meslek<\/td>\nSinai M\u00fclkiyet Hakk\u0131 (KVK Md.5\/b)<\/td>\n<\/tr>\n
43<\/td>\nKira<\/td>\nSinai M\u00fclkiyet Hakk\u0131 (KVK Md .5\/b) kiralamas\u0131<\/td>\n<\/tr>\n
97<\/td>\nZirai Mahsuller ve Hizmetler<\/td>\nDestek \u00d6demeleri (GVK Md.94\/11-aii; bii)<\/td>\n<\/tr>\n
103<\/td>\nMevduat Faizleri<\/td>\nAral\u0131k Ay\u0131nda Tahakkuk Ettirilen Mevduat Faizleri (GVK Ge\u00e7ici Md. 67\/4 ve Md. 98)<\/td>\n<\/tr>\n
136<\/td>\nBireysel Emeklilik Sistemi ve Di\u011fer \u015eah\u0131s Sigorta \u015eirketleri Taraf\u0131ndan Yap\u0131lan \u00d6demeler<\/td>\nGVK\u2019 n\u0131n 75\/16 inci Maddesinin (c) Alt Bendinde Yer Alan \u00d6demeler (GVK Md. 94\/16-c)<\/td>\n<\/tr>\n
137<\/td>\n\u0130nternet Ortam\u0131nda Verilen Reklam Hizmetleri<\/td>\n\u0130nternet ortam\u0131nda verilen reklam hizmetlerine ili\u015fkin \u00f6demeler (GVK Md. 94\/18)<\/td>\n<\/tr>\n
138<\/td>\n\u0130nternet Ortam\u0131nda Verilen Reklam Hizmetleri<\/td>\n\u0130nternet ortam\u0131nda verilen reklam hizmetlerine arac\u0131l\u0131k edenlere yap\u0131lan \u00f6demeler (GVK Md. 94\/18)<\/td>\n<\/tr>\n
139<\/td>\n\u0130nternet Ortam\u0131nda Verilen Reklam Hizmetleri<\/td>\n\u0130nternet ortam\u0131nda verilen reklam hizmetlerine ili\u015fkin \u00f6demeler (KVK Md. 15\/1-\u011f)<\/td>\n<\/tr>\n
140<\/td>\n\u0130nternet Ortam\u0131nda Verilen Reklam Hizmetleri<\/td>\n\u0130nternet ortam\u0131nda verilen reklam hizmetlerine arac\u0131l\u0131k edenlere yap\u0131lan \u00f6demeler (KVK Md. 15\/1-\u011f)<\/td>\n<\/tr>\n
147<\/td>\nDi\u011fer \u00d6demeler<\/td>\nEsnaf muafl\u0131\u011f\u0131ndan yararlananlara ihtiya\u00e7 fazlas\u0131 elektrik enerjisi al\u0131mlar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan \u00f6demeler (94\/13-\u00e7)<\/td>\n<\/tr>\n
233<\/td>\nKVK 30 \u00d6DM \u2013 Serbest Meslek<\/td>\nKVK 30 \/smk Sinai M\u00fclkiyet Hakk\u0131 (KVK Md.5\/b)<\/td>\n<\/tr>\n
243<\/td>\nKVK 30 \u00d6DM \u2013 Gayrimenkul Sermaye \u0130ratlar\u0131<\/td>\nKVK 30 \/ Sinai M\u00fclkiyet Hakk\u0131 (KVK Md.5\/b) kiralamas\u0131<\/td>\n<\/tr>\n
279<\/td>\nKVK 30 \u00d6DM \u2013 \u0130nternet Ortam\u0131nda Verilen Reklam Hizmetleri<\/td>\n\u0130nternet ortam\u0131nda verilen reklam hizmetlerine ili\u015fkin \u00f6demeler (KVK Md. 30\/1-d)<\/td>\n<\/tr>\n
280<\/td>\nKVK 30 \u00d6DM \u2013 \u0130nternet Ortam\u0131nda Verilen Reklam Hizmetleri<\/td>\n\u0130nternet ortam\u0131nda verilen reklam hizmetlerine arac\u0131l\u0131k edenlere yap\u0131lan \u00f6demeler (KVK Md. 30\/1-d)<\/td>\n<\/tr>\n
301<\/td>\nDamga Vergisi Kanununa g\u00f6re yap\u0131lan \u00f6demelerle ilgili ka\u011f\u0131tlar<\/td>\nResmi daireler taraf\u0131ndan yap\u0131lan mal ve hizmet al\u0131mlar\u0131na ili\u015fkin \u00f6demeler (avans olarak yap\u0131lanlar dahil) nedeniyle, ki\u015filer taraf\u0131ndan resmi dairelere verilen ve belli paray\u0131 ihtiva eden makbuz ve ibra senetleri ile bu \u00f6demelerin resmi daireler nam ve hesab\u0131na, ki\u015filer ad\u0131na a\u00e7\u0131lm\u0131\u015f veya a\u00e7\u0131lacak hesaplara nakledilmesini veya emir ve havalelerine tediyesini temin eden ka\u011f\u0131tlar<\/td>\n<\/tr>\n
302<\/td>\nDamga Vergisi Kanununa g\u00f6re yap\u0131lan \u00f6demelerle ilgili ka\u011f\u0131tlar<\/td>\nMaa\u015f, \u00fccret, g\u00fcndelik, huzur hakk\u0131, aidat, ihtisas zamm\u0131, ikramiye, yemek ve mesken bedeli, harc\u0131rah, tazminat ve benzeri her ne adla olursa olsun hizmet kar\u015f\u0131l\u0131\u011f\u0131 al\u0131nan paralar (avans olarak \u00f6denenler dahil) i\u00e7in verilen makbuzlar ile bu paralar\u0131n nakden \u00f6denmeyerek ki\u015filer ad\u0131na a\u00e7\u0131lm\u0131\u015f veya a\u00e7\u0131lacak cari hesaplara nakledildi\u011fi veya emir ve havalelerine tediye olundu\u011fu takdirde nakli veya tediyeyi temin eden ka\u011f\u0131tlar<\/td>\n<\/tr>\n
303<\/td>\nDamga Vergisi Kanununa g\u00f6re yap\u0131lan \u00f6demelerle ilgili ka\u011f\u0131tlar<\/td>\n\u00d6d\u00fcn\u00e7 al\u0131nan paralar i\u00e7in verilen makbuzlar veya bu mahiyetteki senetler<\/td>\n<\/tr>\n
148<\/td>\nDi\u011fer \u00d6demeler<\/td>\nEsnaf muafl\u0131\u011f\u0131ndan yararlananlara internet ve benzeri ortamlar \u00fczerinden yap\u0131lan sat\u0131\u015flar kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan \u00f6demeler (GVK md. 9\/10)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

www.gib.gov.tr<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    Muhtasar Beyanname Kodlar\u0131 Muhtasar Beyanname Kodlar\u0131     Kod Grup A\u00e7\u0131klama 11 \u00dccret Asgari \u00dccretli(GVK Md. 94\/1) 12 \u00dccret Di\u011fer \u00dccretler ile \u00dccret Say\u0131lan \u00d6demeler (GVK Md. 94\/1) 13 \u00dccret K\u0131dem Tazminat\u0131 14 \u00dccret Huzur Hakk\u0131 15 \u00dccret \u0130hbar Tazminat\u0131 16 \u00dccret Yer alt\u0131 ve Yer \u00dcst\u00fc Maden \u0130\u015f\u00e7ileri 17 \u00dccret 4691 Say\u0131l\u0131 […]<\/p>\n","protected":false},"author":1,"featured_media":269,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,4],"tags":[83,81,80,74,42,84,75,72,82,77,71,78,79,73,76],"class_list":["post-267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-beyanname","category-vergi","tag-014-muhtasar-kodu","tag-15-1-muhtasar-kodu","tag-302-muhtasar-kodu","tag-asgari-ucret-kodu","tag-beyanname-kodlari","tag-beyannamesi-kodlari-muhtasar-beyanname-nedir","tag-kira-kodu","tag-muhsgk-kodlari","tag-muhtasar-012-kodu","tag-muhtasar-013-kodu","tag-muhtasar-beyanname-kodlari","tag-muhtasar-beyanname-kodlari-2022","tag-muhtasar-beyanname-kodlari-2023","tag-muhtasar-kodlari","tag-stopaj-kodlari"],"_links":{"self":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/comments?post=267"}],"version-history":[{"count":22,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/267\/revisions"}],"predecessor-version":[{"id":503,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/267\/revisions\/503"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media\/269"}],"wp:attachment":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media?parent=267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/categories?post=267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/tags?post=267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}