{"id":5439,"date":"2024-02-20T10:34:45","date_gmt":"2024-02-20T07:34:45","guid":{"rendered":"http:\/\/www.kozaanaliz.com\/?p=5439"},"modified":"2024-02-20T10:34:45","modified_gmt":"2024-02-20T07:34:45","slug":"isletme-hesabi-esasina-gore-defter-tutan-mukellefler-ile-serbest-meslek-erbaplarinda-amortisman-duzeltmesi","status":"publish","type":"post","link":"https:\/\/www.kozaanaliz.com\/?p=5439","title":{"rendered":"\u0130\u015fletme Hesab\u0131 Esas\u0131na G\u00f6re Defter Tutan M\u00fckellefler \u0130le Serbest Meslek Erbaplar\u0131nda Amortisman D\u00fczeltmesi"},"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>30.12.2023 tarihli ve 32415 say&#305;l&#305; (2. M&#252;kerrer) Resmi Gazete\u2019de yay&#305;mlanan 555 S&#305;ra No\u2019lu Vergi Usul Kanunu Genel Tebli&#287; ile kazan&#231;lar&#305;n&#305; i&#351;letme hes&#8230;\u00a0<\/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>&#304;&#351;letme Hesab&#305; Esas&#305;na G&#246;re Defter Tutan M&#252;kellefler &#304;le Serbest Meslek Erbaplar&#305;nda Amortisman D&#252;zeltmesi<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a019 &#350;ubat 2024 <\/div>\n<div class=\"entry-content\">\n<p>30.12.2023 tarihli ve 32415 say&#305;l&#305; (2. M&#252;kerrer) Resmi Gazete\u2019de yay&#305;mlanan\u00a0<a href=\"https:\/\/www.alomaliye.com\/2023\/12\/30\/2024-enflasyon-duzeltmesi-tebligi\/\">555 S&#305;ra No\u2019lu Vergi Usul Kanunu Genel Tebli&#287;<\/a>\u00a0ile kazan&#231;lar&#305;n&#305; i&#351;letme hesab&#305; esas&#305;na (zirai i&#351;letme hesab&#305; d\u00e2hil) g&#246;re tespit eden m&#252;kellefler ile serbest meslek kazan&#231; defteri tutan serbest meslek erbab&#305; m&#252;kellefler enflasyon d&#252;zeltmesi yapamazlar. Ancak, amortismana t\u00e2bi iktisadi k&#305;ymetlere ili&#351;kin d&#252;zeltilmi&#351; tutarlar&#305; &#252;zerinden amortismana t\u00e2bi tutabilirler. S&#246;z konusu d&#252;zenleme kapsam&#305;nda Sabit K&#305;ymet Ek Maliyet gider kay&#305;t alt t&#252;r se&#231;ene&#287;ine \u201cSabit K&#305;ymet Enflasyon D&#252;zeltme Fark&#305;\u201d, Gider Kabul Edilmeyen &#214;demeler, &#304;ndirilecek Giderler, Serbest Meslek Kazanc&#305;na Ait Giderler ve Di&#287;er Has&#305;lat kay&#305;t alt t&#252;r se&#231;eneklerine ise \u201cEnflasyon D&#252;zeltme Fark&#305;\u201d alt t&#252;r&#252; eklenmi&#351;tir.<\/p>\n<p>Kaynak: Defter Beyan Sistemi\/G&#304;B<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>30.12.2023 tarihli ve 32415 say&#305;l&#305; (2. M&#252;kerrer) Resmi Gazete\u2019de yay&#305;mlanan 555 S&#305;ra No\u2019lu Vergi Usul Kanunu Genel Tebli&#287; ile kazan&#231;lar&#305;n&#305; i&#351;letme hes&#8230;\u00a0 &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-5439","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.kozaanaliz.com\/index.php?rest_route=\/wp\/v2\/posts\/5439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kozaanaliz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kozaanaliz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kozaanaliz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kozaanaliz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5439"}],"version-history":[{"count":0,"href":"https:\/\/www.kozaanaliz.com\/index.php?rest_route=\/wp\/v2\/posts\/5439\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.kozaanaliz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kozaanaliz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kozaanaliz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}