{"id":267,"date":"2026-07-06T06:39:10","date_gmt":"2026-07-06T06:39:10","guid":{"rendered":"https:\/\/murakabeymm.com\/?page_id=267"},"modified":"2026-07-16T09:41:53","modified_gmt":"2026-07-16T09:41:53","slug":"2026-yili-sirkuler","status":"publish","type":"page","link":"https:\/\/murakabeymm.com\/?page_id=267","title":{"rendered":"2026 Y\u0131l\u0131 Sirk\u00fcler"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li><\/li>\n<\/ul>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>S\u0130RK\u00dcLER NO: 2026\/01<\/strong> &#8211; 2026 y\u0131l\u0131nda Gelir Vergisi ve Vergi Usul Kanunu ile \u0130\u015f ve SGK mevzuat\u0131 uyar\u0131nca uygulanacak hadler<\/summary>\n<p class=\"wp-block-paragraph\">2026 y\u0131l\u0131nda Gelir Vergisi ve Vergi Usul Kanunu ile \u0130\u015f ve SGK mevzuat\u0131 uyar\u0131nca uygulanacak hadlerin baz\u0131lar\u0131 ekte bilgilerinize sunulmu\u015ftur.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murakabeymm.com\/wp-content\/uploads\/2026\/07\/2026-01-no.lu-Sirkuler-2026-YilInda-uygulanacak-hadler-hakkinda.pdf\">Eki \u0130ndir (PDF)<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>S\u0130RK\u00dcLER NO: 2026\/02<\/strong> &#8211; Yeniden De\u011ferleme Uygulamas\u0131 hakk\u0131nda<\/summary>\n<p class=\"wp-block-paragraph\">7571 Say\u0131l\u0131 Kanun uyar\u0131nca 2025, 2026 ve 2027 y\u0131l\u0131 mali tablolar\u0131 enflasyon d\u00fczeltmesine tabi tutulmayacaklard\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enflasyon D\u00fczeltmesinin uygulanmayacak olmas\u0131 sebebiyle tam m\u00fckellefiyete tabi ve bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir veya kurumlar vergisi m\u00fckellefleri&nbsp;iste\u011fe ba\u011fl\u0131 olarak&nbsp;Amortismana Tabi \u0130ktisadi K\u0131ymetler Yeniden De\u011ferlemeye tabi tutulabilecektir. Yeniden De\u011ferleme uygulamas\u0131 ile ilgili a\u00e7\u0131klamalar\u0131m\u0131z ekte bilgilerinize sunulmu\u015ftur. (Hesaplama tablosu \u00f6rne\u011fi i\u00e7in m\u00fc\u015favirli\u011fimizle irtibata ge\u00e7ebilirsiniz)<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murakabeymm.com\/wp-content\/uploads\/2026\/07\/2026-02-no.lu-Sirkuler-Yeniden-Degerleme-Uygulamasi-hakkinda-1.pdf\">Eki \u0130ndir (PDF)<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>S\u0130RK\u00dcLER NO: 2026\/03<\/strong> &#8211; E-Defter ve Berat Dosyalar\u0131n\u0131n Ayl\u0131k veya Ge\u00e7ici Vergi D\u00f6nemleri Baz\u0131nda Y\u00fckleme tercihi<\/summary>\n<p class=\"wp-block-paragraph\">1 S\u0131ra No.lu Elektronik Defter Genel Tebli\u011fi uyar\u0131nca&nbsp;ayl\u0131k d\u00f6nemler i\u00e7in olu\u015fturulacak e-Defterlerin ve berat dosyalar\u0131n\u0131n&nbsp;<strong>ayl\u0131k veya ge\u00e7ici vergi d\u00f6nemleri baz\u0131nda y\u00fcklenebilmektedir<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu d\u00fczenleme kapsam\u0131nda: 2025 y\u0131l\u0131 veya daha \u00f6nceki y\u0131llardan itibaren e-Defter uygulamas\u0131na d\u00e2hil olan m\u00fckelleflerin&nbsp;2025 hesap d\u00f6nemi i\u00e7in yapm\u0131\u015f olduklar\u0131 \u201cBerat Y\u00fckleme Tercihi\u201d 2026 hesap d\u00f6nemi i\u00e7in de ge\u00e7erlidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2026 y\u0131l\u0131 i\u00e7in isteyen m\u00fckellefler 2.2.2026 tarihine kadar<\/strong>, e-Defter Uygulamas\u0131na Nitelikli Elektronik Sertifika\/Mali M\u00fch\u00fcrle do\u011frudan giri\u015f yaparak veya Dijital Vergi Dairesine kullan\u0131c\u0131 kodu ve \u015fifre ile giri\u015f yapt\u0131ktan sonra \u201ce-Defter Uygulamas\u0131\u201d simgesine t\u0131klayarak e-Defter uygulamas\u0131na ge\u00e7i\u015f yap\u0131p&nbsp;<strong>\u201cBilgi G\u00fcncelle\u201d<\/strong>&nbsp;k\u0131sm\u0131n\u0131n&nbsp;<strong>\u201cBerat Y\u00fckleme Tercihi\u201d<\/strong>&nbsp;b\u00f6l\u00fcm\u00fcnden y\u00fckleme tercihlerini&nbsp;(ayl\u0131k veya ge\u00e7ici vergi d\u00f6nemleri olarak) de\u011fi\u015ftirebilirler. De\u011fi\u015ftirme prosed\u00fcr\u00fc G\u0130B taraf\u0131ndan yay\u0131nlanm\u0131\u015f olup, ekteki gibidir (Ek:1).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">NOT: UYGULANAGELEN TERC\u0130H\u0130N DE\u011e\u0130\u015eT\u0130R\u0130LMES\u0130N\u0130 \u00d6NERM\u0130YORUZ<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murakabeymm.com\/wp-content\/uploads\/2026\/07\/e-Defter_Yukleme_Tercihi_Hakkinda_Duyuru-v6.pdf\">Eki \u0130ndir (PDF)<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>S\u0130RK\u00dcLER NO: 2026\/04<\/strong> &#8211; KDV \u0130adeleri Hakk\u0131nda<\/summary>\n<p class=\"wp-block-paragraph\">57 Seri numaral\u0131 KDV tebli\u011fi ile KDV iadelerinde mal veya hizmet sat\u0131n al\u0131nan alt m\u00fckelleflerden kaynaklanan olumsuzluklar\u0131n giderilmesiyle ilgili yap\u0131lan d\u00fczenlemeler ekte bilgilerinize sunulmu\u015ftur.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murakabeymm.com\/wp-content\/uploads\/2026\/07\/2026-04-no.lu-Sirkuler-KDV-Iadeleri-hakkinda.pdf\">Eki \u0130ndir (PDF)<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>S\u0130RK\u00dcLER NO: 2026\/05<\/strong> &#8211; \u0130thalatta G\u00f6zetim Uygulanmas\u0131, Korunma \u00d6nlemleri ve \u0130thalatta Haks\u0131z Rekabetin \u00d6nlenmesiyle ilgili Mevzuat Kapsam\u0131nda \u00d6denen KDV&#8217;nin Durumu<\/summary>\n<p class=\"wp-block-paragraph\">57 Seri numaral\u0131 KDV tebli\u011finde \u0130thalatta G\u00f6zetim Uygulanmas\u0131, Korunma \u00d6nlemleri ve \u0130thalatta Haks\u0131z Rekabetin \u00d6nlenmesiyle ilgili Mevzuat Kapsam\u0131nda \u00d6denen KDV\u2019nin \u0130ndirim konusu yap\u0131lmamam\u0131 s\u0131ras\u0131nda izlenecek yol a\u00e7\u0131klanm\u0131\u015f, \u00f6denen KDV\u2019lerin indirim konusu yap\u0131lmad\u0131\u011f\u0131n\u0131n vergi dairesine d\u00fczenli bildirimi (bildirimin y\u00f6ntemi hen\u00fcz belli de\u011fildir), belli bir tutar\u0131 a\u015fanlar\u0131n ise Yeminli Mali M\u00fc\u015favir Raporuna ba\u011flanmas\u0131 zorunlulu\u011fu getirilmi\u015ftir. Konuyla ilgili a\u00e7\u0131klamalar\u0131m\u0131z ekte bilgilerinize sunulmu\u015ftur.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murakabeymm.com\/wp-content\/uploads\/2026\/07\/2026-05-no.lu-Sirkuler-Ithalatta-Gozetim-Uygulanmasi-Korunma-Onlemleri-ve-Ithalatta-Haksiz-Rekabetin-Onlenmesiyle-ilgili-Mevzuat-Kapsaminda-Odenen-KDVnin-Indirim-konusu-yapilamamasi-hakkinda.pdf\">Eki \u0130ndir (PDF)<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>S\u0130RK\u00dcLER NO: 2026\/06<\/strong> &#8211; Kurumlar Vergisi Beyannamesi Hakk\u0131nda<\/summary>\n<p class=\"wp-block-paragraph\">2025 y\u0131l\u0131 kurumlar vergisi beyannamesinin d\u00fczenlenmesi ve verilmesi hakk\u0131nda a\u00e7\u0131klama ve beyannamenin doldurulmas\u0131 s\u0131ras\u0131nda kullan\u0131labilecek Excel dosyas\u0131 ekte bilgilerinize sunulmu\u015ftur. (Bu sirk\u00fcler i\u00e7eri\u011fi Tam Tasdik kapsam\u0131ndaki m\u00fckellefe a\u00e7\u0131kt\u0131r)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>S\u0130RK\u00dcLER NO: 2026\/07<\/strong> &#8211; E-Fatura Uygulamas\u0131 Genelgesi<\/summary>\n<p class=\"wp-block-paragraph\"><strong>E-Fatura Uygulamas\u0131 ve Ka\u011f\u0131t Fatura Kullan\u0131m\u0131n\u0131n Engellenmesi Hakk\u0131nda Genelge<\/strong><br>E-fatura m\u00fckelleflerinin hatal\u0131 \u00fclke kodu se\u00e7imi ve g\u00fcncel olmayan GT\u0130P beyanlar\u0131 gibi kullan\u0131c\u0131 kaynakl\u0131 hatalar\u0131n\u0131n \u00f6nlenmesi; ihracat beyannamelerinde 0886 belge kodu ve 23 haneli TPS numaras\u0131n\u0131n do\u011fru kullan\u0131m\u0131 ile KDV iadelerinde ya\u015fanan aksakl\u0131klar\u0131n ve ihracat s\u00fcre\u00e7lerindeki gecikmelerin giderilmesine ili\u015fkin T.C. Ticaret Bakanl\u0131\u011f\u0131 G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn uygulama esaslar\u0131 ekte bilgilerinize sunulmu\u015ftur.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murakabeymm.com\/wp-content\/uploads\/2026\/07\/IHRACATTA-E-FATURA-UYGULAMASI-5.pdf\">Eki \u0130ndir (PDF)<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>S\u0130RK\u00dcLER NO: 2026\/08<\/strong> &#8211; SGK primine esas kazan\u00e7larda istisna tutar\u0131<\/summary>\n<p class=\"wp-block-paragraph\">7577 Say\u0131l\u0131 kanun ile Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununda yap\u0131lan de\u011fi\u015fikle&nbsp;<strong>17.04.2026 tarihinden itibaren<\/strong>&nbsp;i\u015fyerinde yemek verilmeyen hallerde&nbsp;<strong>\u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait g\u00fcnl\u00fck<\/strong>&nbsp;<strong>300 TL<\/strong>\u2019ye (de\u011fi\u015fiklik \u00f6ncesinde 158 lirayd\u0131) kadar verilen yemek bedelinin&nbsp;<strong>prime esas kazanca tabi tutulmayaca\u011f\u0131<\/strong>&nbsp;h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Bu tutar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulanacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yemek bedelinin nakit para, yemek kuponu, yemek kart\u0131,&nbsp;yemek \u00e7eki vb. ara\u00e7larla \u00f6denmesi istisna uygulamas\u0131na engel de\u011fildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fverenlerce sigortal\u0131lara i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda kendi imkanlar\u0131yla yemek&nbsp;hizmeti verilmesi veya yemek hizmeti veren ger\u00e7ek ve t\u00fczel ki\u015filerden sat\u0131n al\u0131n\u0131p i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda sigortal\u0131lara verilmesi durumunda yemek bedelinin&nbsp;tamam\u0131ndan prim al\u0131nmayacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>S\u0130RK\u00dcLER NO: 2026\/09<\/strong> &#8211; Ki\u015fisel Verileri Koruma Kurulunun Mesai Takibi Amac\u0131yla Biyometrik Veri \u0130\u015flenmesi<\/summary>\n<p class=\"wp-block-paragraph\">Ki\u015fisel Verileri Koruma Kurulu 2.6.2026 tarihli resm\u00ee gazetede yay\u0131mlanan ilke karar\u0131 ile \u00e7al\u0131\u015fanlar\u0131n mesai takibi amac\u0131yla parmak izi, y\u00fcz tan\u0131ma, iris, retina veya benzeri biyometrik veri i\u015flenmesinin; a\u00e7\u0131k r\u0131za bulunsa dahi \u00f6l\u00e7\u00fcl\u00fcl\u00fck, gereklilik ve veri minimizasyonu ilkeleri bak\u0131m\u0131ndan hukuka uygun kabul edilemeyece\u011fini belirtti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kararda a\u015fa\u011f\u0131daki alternatif mesai takip y\u00f6ntemlerinin kullan\u0131lmas\u0131 \u00f6neriliyor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eifreli kart sistemleri<\/li>\n\n\n\n<li>PIN tabanl\u0131 giri\u015f sistemleri<\/li>\n\n\n\n<li>Geleneksel imza \u00e7izelgeleri<\/li>\n\n\n\n<li>K\u00e2\u011f\u0131t bazl\u0131 devam takip formlar\u0131<\/li>\n\n\n\n<li>RFID\/NFC kimlik kartlar\u0131<\/li>\n\n\n\n<li>Denet\u00e7i g\u00f6zetiminde elle giri\u015f y\u00f6ntemleri<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Konu tart\u0131\u015fmal\u0131yd\u0131, bu karar sonras\u0131nda netle\u015fti.&nbsp;<strong>Bundan b\u00f6yle i\u015fyerlerinde mesai takibi ve sair ama\u00e7larla parmak izi, y\u00fcz tan\u0131ma, iris, retina veya benzeri biyometrik veri kullan\u0131lmamas\u0131, kullananlar\u0131n ivedilikle sistemi kapatmalar\u0131 ve bug\u00fcne dek al\u0131nan verileri imha etmeleri gerekmektedir.<\/strong>&nbsp;Karar\u0131n tam metni ekteki gibidir.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murakabeymm.com\/wp-content\/uploads\/2026\/07\/Mesai-Takibi-Amaciyla-Biyometrik-Veri-Islenmesi-Hakkinda-Ilke-Karari.pdf\">Eki \u0130ndir (PDF)<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>S\u0130RK\u00dcLER NO: 2026\/10<\/strong> &#8211; Kar\u015f\u0131t \u0130nceleme tutanaklar\u0131n\u0131n Elektronik Ortamda Haz\u0131rlanmas\u0131 ve Cevaplanmas\u0131<\/summary>\n<p class=\"wp-block-paragraph\">01\/7\/2026 tarihinden itibaren Yeminli Mali M\u00fc\u015favirler taraf\u0131ndan d\u00fczenlenen kar\u015f\u0131t inceleme tutanaklar\u0131 dijital ortamda g\u00f6nderilecek ve cevaplanacakt\u0131r. Konuyla ilgili a\u00e7\u0131klamalar\u0131m\u0131z ekte bilgilerinize sunulmu\u015ftur.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murakabeymm.com\/wp-content\/uploads\/2026\/07\/2026-10-Karsit-Inceleme-tutanaklarinin-Elektronik-Ortamda-Hazirlanmasi-hakkinda.pdf\">Eki \u0130ndir (PDF)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murakabeymm.com\/wp-content\/uploads\/2026\/07\/Karsit-Inceleme-Tutanaklari-Teknik-Kilavuzu.pdf\">Kar\u015f\u0131t \u0130nceleme Tutanaklar\u0131 Teknik K\u0131lavuzu<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>S\u0130RK\u00dcLER NO: 2026\/11<\/strong> &#8211; Kurumlar Vergisi Kanununda 7577 ve 7582 Say\u0131l\u0131 Kanunlarla yap\u0131lan de\u011fi\u015fiklikler<\/summary>\n<p class=\"wp-block-paragraph\">Kurumlar Vergisi Kanununda 7577 ve 7582 Say\u0131l\u0131 Kanunlarla yap\u0131lan de\u011fi\u015fiklikler hakk\u0131nda 26 Seri no.lu KV Tebli\u011fi ile yap\u0131lan a\u00e7\u0131klamalar ekte bilgilerinize sunulmu\u015ftur.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murakabeymm.com\/wp-content\/uploads\/2026\/07\/2026-11-Kurumlar-Vergisi-Kanununda-7577-ve-7582-Sayili-Kanunlarla-yapilan-degisiklikler-hakkinda.pdf\">Eki \u0130ndir (PDF)<\/a><\/div>\n<\/div>\n\n\n\n<p 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