{"id":991,"date":"2021-12-15T15:39:00","date_gmt":"2021-12-15T12:39:00","guid":{"rendered":"https:\/\/www.vergilendirme.com\/?p=991"},"modified":"2021-12-22T13:17:55","modified_gmt":"2021-12-22T10:17:55","slug":"2022-yili-bilanco-esasina-gore-defter-tutma-siniri","status":"publish","type":"post","link":"https:\/\/www.vergilendirme.com\/?p=991","title":{"rendered":"2022 y\u0131l\u0131 Bilan\u00e7o Esas\u0131na G\u00f6re Defter Tutma S\u0131n\u0131r\u0131"},"content":{"rendered":"\n<p>21.12.2021 tarihinde yay\u0131nlanan VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 534) g\u00f6re;<\/p>\n\n\n\n<p>Resmi Gazete No:&nbsp;31696     Resmi Gazete Tarihi:&nbsp;21\/12\/2021   ile bilan\u00e7o hesab\u0131na g\u00f6re defter tutma hadleri  a\u015fa\u011f\u0131daki gibidir.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>MADDE 180<br>SINIF DE\u011e\u0130\u015eT\u0130RME<br>Madde 180- b) (II)&#8217;inciden (I)&#8217;inciye ge\u00e7i\u015f: \u0130\u015f hacmi bak\u0131m\u0131ndan II. s\u0131n\u0131fa dahil t\u00fcccarlar\u0131n durumlar\u0131 a\u015fa\u011f\u0131da yaz\u0131l\u0131 \u015fartlara uydu\u011fu takdirde bunlar bu \u015fartlar\u0131n tahakkukunu takip eden hesap d\u00f6neminden ba\u015fl\u0131yarak I. s\u0131n\u0131fa ge\u00e7erler(*).<\/p>\n\n\n\n<ol><li>Bir hesap d\u00f6neminin i\u015f hacmi 177. maddede yaz\u0131l\u0131 hadlerden % 20&#8217;yi a\u015fan bir nispette fazla olursa, veya;<\/li><li>Arka arkaya 2 d\u00f6nemin i\u015f hacmi 177. maddede yaz\u0131l\u0131 hadlere nazaran % 20&#8217;ye kadar bir fazlal\u0131k g\u00f6sterirse.<\/li><\/ol>\n\n\n\n<p>Belirlenmi\u015f hadlerin %20 art\u0131r\u0131lm\u0131\u015f hali ile : <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td><\/td><td>2021 Bilan\u00e7o s\u0131n\u0131r\u0131<\/td><td>2022 i\u00e7in belirlenmi\u015f hadler<\/td><td>%20 ilave ile \u00a02022 Bilan\u00e7o S\u0131n\u0131r\u0131<\/td><\/tr><tr><td>1- Y\u0131ll\u0131k<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td><\/td><td><\/td><\/tr><tr><td>-Al\u0131\u015f tutar\u0131<\/td><td>:<\/td><td>300.000<\/td><td>400.000<\/td><td>480.000,00<\/td><\/tr><tr><td>-Sat\u0131\u015f tutar\u0131<\/td><td>:<\/td><td>420.000<\/td><td>570.000<\/td><td>648.000,00<\/td><\/tr><tr><td>2- Y\u0131ll\u0131k gayrisafi i\u015f has\u0131lat\u0131<\/td><td>:<\/td><td>150.000<\/td><td>200.000<\/td><td>240.000,00<\/td><\/tr><tr><td>3- \u0130\u015f has\u0131lat\u0131n\u0131n be\u015f kat\u0131 ile y\u0131ll\u0131k sat\u0131\u015f has\u0131lat\u0131n\u0131n toplam\u0131<\/td><td>:<\/td><td>300.000<\/td><td>400.000<\/td><td>480.000,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>21.12.2021 tarihinde yay\u0131nlanan VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 534) g\u00f6re; Resmi Gazete No:&nbsp;31696 Resmi Gazete Tarihi:&nbsp;21\/12\/2021 ile bilan\u00e7o<\/p>\n","protected":false},"author":1,"featured_media":939,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[47,51],"tags":[],"_links":{"self":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts\/991"}],"collection":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=991"}],"version-history":[{"count":7,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts\/991\/revisions"}],"predecessor-version":[{"id":1026,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts\/991\/revisions\/1026"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/media\/939"}],"wp:attachment":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}