{"id":1135,"date":"2024-08-09T14:23:48","date_gmt":"2024-08-09T11:23:48","guid":{"rendered":"https:\/\/www.fairymmdenetim.com\/?p=1135"},"modified":"2024-08-09T14:25:21","modified_gmt":"2024-08-09T11:25:21","slug":"2024-yili-ikinci-gecici-vergilendirme-doneminde-enflasyon-duzeltmesi-katsayilari","status":"publish","type":"post","link":"https:\/\/www.fairymmdenetim.com\/en\/2024-yili-ikinci-gecici-vergilendirme-doneminde-enflasyon-duzeltmesi-katsayilari\/","title":{"rendered":"2024 YILI \u0130K\u0130NC\u0130 GE\u00c7\u0130C\u0130 VERG\u0130LEND\u0130RME D\u00d6NEM\u0130NDE ENFLASYON D\u00dcZELTMES\u0130 KATSAYILARI"},"content":{"rendered":"

2024 YILI \u0130K\u0130NC\u0130 GE\u00c7\u0130C\u0130 VERG\u0130LEND\u0130RME D\u00d6NEM\u0130NDE<\/h1>\n

ENFLASYON D\u00dcZELTMES\u0130 KATSAYILARI<\/h1>\n

 <\/p>\n

2024 hesap d\u00f6nemi ve sonraki d\u00f6nemlerde enflasyon d\u00fczeltmesi i\u015flemlerine ili\u015fkin a\u00e7\u0131klamalar 555 Seri Numaral\u0131 vergi Usul Kanunu Tebli\u011fi’ nin d\u00f6rd\u00fcnc\u00fc b\u00f6l\u00fcm\u00fc alt\u0131nda yer almaktad\u0131r.<\/p>\n

2023 hesap d\u00f6nemi sonuna ait bilan\u00e7olar\u0131n d\u00fczeltilmesine ili\u015fkin esaslar 2024 hesap d\u00f6neminde yap\u0131lacak d\u00fczeltme i\u015flemi i\u00e7in de ge\u00e7erli olmakla birlikte farkl\u0131l\u0131k arz eden hususlara 555 Seri Numaral\u0131 vergi Usul Kanunu Tebli\u011fi’ nin d\u00f6rd\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde yer verilmi\u015ftir.<\/p>\n

Bu yaz\u0131m\u0131zda 2024 hesap d\u00f6nemi ikinci ge\u00e7ici vergi d\u00f6nemine ait bilan\u00e7olar\u0131n d\u00fczeltme i\u015flemlerinde kullan\u0131lacak katsay\u0131lara yer verilmi\u015ftir.<\/p>\n

1.\u00a0\u00a0\u00a0 \u0130zleyen D\u00f6nem Ba\u015flang\u0131\u00e7 De\u011ferleri<\/h1>\n

2023 hesap d\u00f6nemi sonuna ait bilan\u00e7onun d\u00fczeltilmesi sonucu hesaplanan tutarlar, izleyen d\u00f6nemde enflasyon d\u00fczeltmesi yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, izleyen d\u00f6nemin ba\u015flang\u0131\u00e7 de\u011ferleri olarak dikkate al\u0131n\u0131r. Di\u011fer bir ifade ile 01.01.2024 tarihinden sonraki d\u00f6neme ait d\u00fczeltme i\u015flemleri, enflasyon d\u00fczeltmesine tabi tutulmu\u015f 31.12.2023 tarihli bilan\u00e7oda yer alan d\u00fczeltilmi\u015f de\u011ferler \u00fczerinden i\u015flem yap\u0131lacakt\u0131r.<\/p>\n

2024 takvim d\u00f6neminde amortismanlar ve itfa paylar\u0131, 31.12.2023 tarihinde d\u00fczeltilmi\u015f de\u011ferler \u00fczerinden hesaplanmaya ba\u015flan\u0131r.<\/p>\n

2.\u00a0\u00a0\u00a0 Ta\u015f\u0131ma Katsay\u0131s\u0131<\/h1>\n

Ta\u015f\u0131ma katsay\u0131s\u0131 kullan\u0131larak parasal olmayan k\u0131ymetlerle ilgili olarak yap\u0131lacak d\u00fczeltme i\u015flemi, a\u015fa\u011f\u0131daki form\u00fcle g\u00f6re hesaplanan ta\u015f\u0131ma katsay\u0131 ile yap\u0131lacakt\u0131r.<\/p>\n\n\n\n\n\n
Ta\u015f\u0131ma Katsay\u0131s\u0131<\/td>\n=<\/td>\nMali Tablonun Ait Oldu\u011fu Aya \u0130li\u015fkin Y\u0130-\u00dcFE (3483,25)<\/td>\n<\/tr>\n
Bir \u00d6nceki D\u00f6nemin Sonundaki Y\u0130-\u00dcFE(2915,02)<\/td>\n<\/tr>\n
Ta\u015f\u0131ma Katsay\u0131s\u0131<\/strong><\/td>\n=<\/strong><\/td>\n1,19493<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3.\u00a0\u00a0\u00a0 D\u00fczeltme Katsay\u0131s\u0131<\/h1>\n

2024 y\u0131l\u0131nda kay\u0131tlara al\u0131nan parasal olmayan k\u0131ymetler, mali tablonun haz\u0131rland\u0131\u011f\u0131 d\u00f6nem ili\u015fkin(2024 Haziran D\u00f6nemi) Y\u0130-\u00dcFE\u2019nin, parasal olmayan k\u0131ymetin deftere kaydedildi\u011fi aya ili\u015fkin Y\u0130-\u00dcFE\u2019ye b\u00f6l\u00fcnmesiyle elde edilen katsay\u0131 olacakt\u0131r.<\/p>\n

D\u00fczeltme i\u015fleminde esas al\u0131nabilecek en eski “D\u00fczeltmeye Esas Tarih” 2023 y\u0131l\u0131ndan (2023 takvim y\u0131l\u0131nda enflasyon d\u00fczeltmesine tabi tutulmu\u015f olmas\u0131 gereken en son bilan\u00e7oda yer alan parasal olmayan k\u0131ymetler i\u00e7in, 31.12.2023 tarihinden) itibaren ba\u015flar.<\/p>\n

3.1. Parasal olmayan de\u011ferlere uygulanacak d\u00f6nemsel d\u00fczeltme katsay\u0131lar\u0131<\/h2>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
Parasal Olmayan K\u0131ymetlerin Kay\u0131tlara Al\u0131nd\u0131\u011f\u0131 Aylar<\/strong><\/td>\nD\u00fczeltme Katsay\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
31.12.2023 Devri<\/td>\n1,19493<\/td>\n<\/tr>\n
2024 Ocak Ay\u0131<\/td>\n1,14747<\/td>\n<\/tr>\n
2024 \u015eubat Ay\u0131<\/td>\n1,10613<\/td>\n<\/tr>\n
2024 Mart Ay\u0131<\/td>\n1,07085<\/td>\n<\/tr>\n
2024 Nisan Ay\u0131<\/td>\n1,03361<\/td>\n<\/tr>\n
2024 May\u0131s Ay\u0131<\/td>\n1,01376<\/td>\n<\/tr>\n
2024 Haziran Ay\u0131<\/td>\n1,00000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

3.2. Stoklarda Uygulanacak Basit Ortalama Y\u00f6nteminde D\u00fczeltme Katsay\u0131s\u0131<\/h2>\n

D\u00fczeltmeye esas tutar; 30.06.2024 tarihli bilan\u00e7oda yer alan stoklara ait de\u011ferler esas al\u0131n\u0131r.<\/p>\n

D\u00fczeltme Katsay\u0131s\u0131; 1,03421<\/strong><\/p>\n\n\n\n\n\n
D\u00f6nem Ortalama D\u00fczeltme Katsay\u0131s\u0131<\/td>\n=<\/td>\nBilan\u00e7onun ait oldu\u011fu aya ait Y\u0130-\u00dcFE (3483,25)<\/strong><\/td>\n<\/tr>\n
(Bilan\u00e7onun ait oldu\u011fu aya ait Y\u0130-\u00dcFE (3483,25) + Bilan\u00e7o g\u00fcn\u00fc itibar\u0131yla bir \u00f6nceki ge\u00e7ici vergi d\u00f6neminin sonundaki Y\u0130-\u00dcFE (3252,79) \/ 2 =3368,02<\/strong><\/td>\n<\/tr>\n
D\u00f6nem Ortalama D\u00fczeltme Katsay\u0131s\u0131<\/td>\n=<\/td>\n1,03421<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4.\u00a0\u00a0\u00a0 Cari D\u00f6nem Kar\/Zarar\u0131<\/h1>\n

2024 hesap d\u00f6nemine ait vergi matrah\u0131, d\u00fczeltilmi\u015f bilan\u00e7oya g\u00f6re tespit edilecektir.<\/p>\n

Ge\u00e7ici vergi d\u00f6nemleri ve hesap d\u00f6nemi sonu itibar\u0131yla olu\u015fan k\u00e2r ya da zarar, \u201cEnflasyon D\u00fczeltme Hesab\u0131\u201d n\u0131n bakiyesine g\u00f6re bulunacakt\u0131r<\/p>\n

\u201cEnflasyon D\u00fczeltme Hesab\u0131\u201d n\u0131n bakiyesi, \u201cEnflasyon D\u00fczeltmesi K\u00e2rlar\u0131\/Zararlar\u0131\u201d hesaplar\u0131 arac\u0131l\u0131\u011f\u0131yla \u201cD\u00f6nem K\u00e2r\u0131 veya Zarar\u0131 Hesab\u0131\u201d na devredilerek kapat\u0131lacak ve verilen bakiye t\u00fcr\u00fcne g\u00f6re i\u015fletmenin d\u00f6nem k\u00e2r ya da zarar\u0131 g\u00f6r\u00fclm\u00fc\u015f olacakt\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"

2024 YILI \u0130K\u0130NC\u0130 GE\u00c7\u0130C\u0130 VERG\u0130LEND\u0130RME D\u00d6NEM\u0130NDE ENFLASYON D\u00dcZELTMES\u0130 KATSAYILARI   2024 hesap d\u00f6nemi ve sonraki d\u00f6nemlerde enflasyon d\u00fczeltmesi i\u015flemlerine ili\u015fkin a\u00e7\u0131klamalar 555 Seri Numaral\u0131 vergi Usul Kanunu Tebli\u011fi’ nin d\u00f6rd\u00fcnc\u00fc b\u00f6l\u00fcm\u00fc alt\u0131nda yer almaktad\u0131r. 2023 hesap d\u00f6nemi sonuna ait bilan\u00e7olar\u0131n d\u00fczeltilmesine ili\u015fkin esaslar 2024 hesap d\u00f6neminde yap\u0131lacak d\u00fczeltme i\u015flemi i\u00e7in de ge\u00e7erli olmakla birlikte farkl\u0131l\u0131k […]<\/p>\n","protected":false},"author":2,"featured_media":1136,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5,1],"tags":[21,22],"class_list":["post-1135","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-vergi-tr","tag-enflasyon-duzeltmesi","tag-katsayi"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/comments?post=1135"}],"version-history":[{"count":0,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1135\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/1136"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=1135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=1135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=1135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}