{"id":9047,"date":"2025-06-08T12:32:03","date_gmt":"2025-06-08T09:32:03","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/19-diger-donen-varliklar-8847\/193-pesin-odenen-vergiler-ve-fonlar-hesabi\/"},"modified":"2025-06-08T14:01:56","modified_gmt":"2025-06-08T11:01:56","slug":"193-pesin-odenen-vergiler-ve-fonlar-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/19-diger-donen-varliklar-8847\/193-pesin-odenen-vergiler-ve-fonlar-hesabi\/","title":{"rendered":"193 Pe\u015fin \u00d6denen Vergiler ve Fonlar Hesab\u0131"},"content":{"rendered":"\t\t
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193 Pe\u015fin \u00d6denen Vergiler ve Fonlar Hesab\u0131, hem gelir hem de kurumlar vergisi m\u00fckelleflerinin, y\u0131l i\u00e7erisinde \u00f6demi\u015f olduklar\u0131 pe\u015fin vergileri kaydettikleri hesapt\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Pe\u015fin vergi ya da ge\u00e7ici vergi, i\u015fletmelerin 3 er ayl\u0131k d\u00f6nemler itibariyle karlar\u0131n\u0131 beyan ettikleri vergi t\u00fcr\u00fcd\u00fcr.\u00a0<\/p>

\u00d6denen pe\u015fin vergiler, hesap d\u00f6nemini takip eden mart ay\u0131nda, gelir vergisi m\u00fckelleflerince, nisan ay\u0131nda da kurumlar vergisi m\u00fckelleflerince gelir veya kurumlar vergisi ile mahsup edilir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Ge\u00e7ici Vergi beyannameleri, \u00fc\u00e7er ayl\u0131k d\u00f6nemleri takip eden 2. ay\u0131n 17. g\u00fcn\u00fcne kadar verilir ve \u00f6denir.<\/p>

Ge\u00e7ici Vergi d\u00f6nemleri a\u015fa\u011f\u0131daki yer almaktad\u0131r.\u00a0<\/p>

D\u00f6nemler<\/strong><\/td>\u0130lgili Aylar<\/strong><\/td>Beyan ve \u00d6deme Tarihleri<\/strong><\/td><\/tr>
1.D\u00f6nem<\/td>Ocak-\u015eubat-Mart<\/td>17 May\u0131s<\/td><\/tr>
2.D\u00f6nem<\/td>Nisan-May\u0131s-Haziran<\/td>17 A\u011fustos<\/td><\/tr>
3.D\u00f6nem<\/td>Temmuz-A\u011fustos-Eyl\u00fcl<\/td>17 Kas\u0131m<\/td><\/tr>
4.D\u00f6nem<\/td>Gelir veya Kurumlar Vergisi \u0130\u00e7erisinde beyan edilir.<\/td>\u00a0<\/td><\/tr><\/tbody><\/table>
Ge\u00e7ici Vergi D\u00f6nemleri Tablosu<\/figcaption><\/figure>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Ge\u00e7ici vergide her bir d\u00f6nem bir \u00f6nceki aylar\u0131n k\u00fcm\u00fclatif kar veya zarar\u0131 hesaplanarak beyan edilir.<\/p>

\u00d6rne\u011fin, 1. d\u00f6nemde; Ocak, \u015eubat, Mart ay\u0131 kar\u0131 \u00fczerinden vergi hesaplan\u0131rken,\u00a0<\/p>

2. d\u00f6nemde; Ocak, \u015eubat, Mart, Nisan, May\u0131s, Haziran aylar\u0131n\u0131n kar\u0131 \u00fczerinden vergi hesaplan\u0131r.<\/p>

Baz\u0131 durumlarda, ilk d\u00f6nemlerde kar \u00e7\u0131kar ve son d\u00f6nemde daha fazla zarar \u00e7\u0131karsa, toplam y\u0131ll\u0131k hesaplanan kurumlar vergisi \u00f6denen ge\u00e7ici vergiden fazla olabilir.<\/p>

Buna ilave olarak vergiye uyumlu m\u00fckellefler i\u00e7in indirimler de eklenerek kurumlar vergisini daha da d\u00fc\u015f\u00fcrebilir.<\/p>

Bu durumda da i\u015fletmenin vergi alaca\u011f\u0131 dolay\u0131s\u0131yla vergi iadesi olu\u015fur.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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193 Pe\u015fin \u00d6denen Vergiler ve Fonlar Hesab\u0131 \u0130\u015fleyi\u015fi<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Her bir ge\u00e7ici vergi d\u00f6neminde, kar \u00fczerinden hesaplanan ge\u00e7ici vergi, “193 Pe\u015fin \u00d6denen Vergiler ve Fonlar Hesab\u0131”<\/strong> borcuna kaydedilir.<\/p>

Kar\u015f\u0131l\u0131\u011f\u0131nda da “360. \u00d6denecek Vergi ve Fonlar”<\/strong> hesab\u0131n\u0131n alaca\u011f\u0131na kaydedilir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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D\u00f6nem sonu i\u015flemlerinde<\/a>, \u00f6denen ge\u00e7ici vergilerin yer ald\u0131\u011f\u0131 193 hesab\u0131 alacakland\u0131r\u0131larak kapat\u0131l\u0131r ve “371. D\u00f6nem Kar\u0131n\u0131n Pe\u015fin \u00d6denen Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckleri (-)”<\/strong> hesab\u0131n\u0131n borcuna kaydedilir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Gelir vergisi m\u00fckellefleri i\u00e7in Mart ay\u0131nda, kurumlar vergisi m\u00fckellefleri i\u00e7in de Nisan ay\u0131nda y\u0131ll\u0131k vergi beyan edilir.\u00a0<\/p>

Y\u0131ll\u0131k vergi hesaplanmas\u0131 neticesinde hesaplanan, gelir\/kurumlar vergisi de “370. D\u00f6nem Kar\u0131 Vergi ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fckler Kar\u015f\u0131l\u0131klar\u0131” <\/strong>hesab\u0131n\u0131n alaca\u011f\u0131na kaydedilir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Bundan sonra, \u00f6denen pe\u015fin verginin kurumlar vergisinden d\u00fc\u015f\u00fclmesi i\u00e7in bu iki hesap kar\u015f\u0131l\u0131kl\u0131 kapat\u0131l\u0131r.\u00a0<\/p>

Mahsup sonras\u0131 bakiye alacak vermi\u015f ise vergi \u00f6demesi \u00e7\u0131kt\u0131\u011f\u0131 anlam\u0131na gelir.<\/p>

Bu durumda fark, “360. \u00d6denecek Vergi ve Fonlar” hesab\u0131 alaca\u011f\u0131na kaydedilir.<\/strong><\/p>

Mahsup sonras\u0131 bakiye bor\u00e7 bakiyesi vermi\u015f ise i\u015fletmenin y\u0131ll\u0131k vergiden daha fazla ge\u00e7ici vergi \u00f6demesi yapt\u0131\u011f\u0131 anlam\u0131na gelir ve bakiye vergi dairesinden alacak do\u011furur.<\/p>

Bu durumda, “136. Di\u011fer \u00c7e\u015fitli Alacaklar”<\/strong><\/a> hesab\u0131 borcuna kay\u0131t yap\u0131l\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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193 Pe\u015fin \u00d6denen Vergiler ve Fonlar Hesab\u0131 \u00d6rnek Sorular<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\u015eimdi sizlere, ilk d\u00f6nemden son d\u00f6neme pe\u015fin \u00f6denen vergi muhasebe kay\u0131tlar\u0131n\u0131 \u00f6rneklerle sunaca\u011f\u0131z.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Ge\u00e7ici Vergi Tahakkuku Muhasebe Kayd\u0131 \u00d6rnek Soru<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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A i\u015fletmesi, Kurumlar vergisi m\u00fckellefi olup, 1. D\u00f6nemde 520.000 TL, 2.D\u00f6nemde, 340.000 TL, 3. D\u00f6nemde de 200.000 TL ge\u00e7ici vergi \u00f6demi\u015ftir. Tahakkuk ve mahsup kay\u0131tlar\u0131n\u0131 yap\u0131n\u0131z.<\/p>

\u0130\u015fletmenin Nisan 2026’da 4. d\u00f6nemi de hesaba kat\u0131l\u0131p kurumlar vergisi hesaplanm\u0131\u015ft\u0131r.<\/p>

A\u015fa\u011f\u0131daki 2 se\u00e7ene\u011fe g\u00f6re muhasebe kay\u0131tlar\u0131n\u0131 yap\u0131n\u0131z.<\/p>

  1. Se\u00e7enek : \u0130\u015fletmenin hesaplanan kurumlar vergisi 1.200.000 TL’dir.<\/li>
  2. Se\u00e7enek : \u0130\u015fletmenin hesaplanan kurumlar vergisi 1.040.000 TL’dir.<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    \n\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t1. D\u00f6nem Ge\u00e7ici Veri Kayd\u0131 (17.05.2025)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    \u00a0<\/td>\u00a0<\/td>

    B<\/b><\/p><\/td>

    A<\/b><\/p><\/td><\/tr>

    193 Pe\u015fin \u00d6denen Vergiler ve Fonlar<\/p><\/td>

    		\u00a0<\/td>

    520.000<\/p><\/td>

    		\u00a0<\/td><\/tr>
    \u00a0<\/td>

    360. \u00d6denecek Vergi ve Fonlar<\/p><\/td>

    		\u00a0<\/td>

    520.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    \n\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t2. D\u00f6nem Ge\u00e7ici Veri Kayd\u0131 (17.08.2025)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    B<\/b><\/p><\/td>

    A<\/b><\/p><\/td><\/tr>

    193 Pe\u015fin \u00d6denen Vergiler ve Fonlar<\/p><\/td>

    		\u00a0<\/td>

    340.000<\/p><\/td>

    		\u00a0<\/td><\/tr>
    \u00a0<\/td>

    360. \u00d6denecek Vergi ve Fonlar<\/p><\/td>

    		\u00a0<\/td>

    340.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    \n\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t3. D\u00f6nem Ge\u00e7ici Veri Kayd\u0131 (17.11.2025)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    B<\/b><\/p><\/td>

    A<\/b><\/p><\/td><\/tr>

    193 Pe\u015fin \u00d6denen Vergiler ve Fonlar<\/p><\/td>

    		\u00a0<\/td>

    200.000<\/p><\/td>

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    \u00a0<\/td>

    360. \u00d6denecek Vergi ve Fonlar<\/p><\/td>

    		\u00a0<\/td>

    200.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    \u015eimdiye kadar, 3 d\u00f6nem i\u00e7in de ge\u00e7ici vergi \u00f6demesi yapt\u0131k, \u015fimdi de y\u0131l sonu kayd\u0131n\u0131 yapal\u0131m.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    \n\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\tD\u00f6nem Sonu \u0130\u015flemleri (31.12.2025)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    \u0130\u015flemde, y\u0131l sonuna geldi\u011finde toplam 3 d\u00f6nem i\u00e7in\u00a0 520.000+340.000+200.000 = 1.060.000 TL Ge\u00e7ici vergi \u00f6demi\u015f oldu.<\/p>

    D\u00f6nem sonunda, 193 hesab\u0131 bor\u00e7 taraf\u0131nda yer alan bu bakiye kapat\u0131larak, “371.D\u00f6nem Kar\u0131n\u0131n Pe\u015fin \u00d6denen Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckleri (-)”\u00a0<\/strong>hesab\u0131 borcuna virmanlan\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

    \n\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \u00a0<\/td>\u00a0<\/td>

    B<\/b><\/p><\/td>

    A<\/b><\/p><\/td><\/tr>

    371. D\u00f6nem Kar\u0131n\u0131n Pe\u015fin \u00d6denen Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckleri (-)<\/p><\/td>

    		\u00a0<\/td>

    1.060.000<\/p><\/td>

    		\u00a0<\/td><\/tr>
    \u00a0<\/td>

    193 Pe\u015fin \u00d6denen Vergiler ve Fonlar<\/p><\/td>

    		\u00a0<\/td>

    1.060.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

    \n\t\t\t\t\t\t
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    \n\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t1. Se\u00e7enek Kurumlar Vergisi Kayd\u0131 (31.12.2025)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \u00a0<\/td>\u00a0<\/td>

    B<\/b><\/p><\/td>

    A<\/b><\/p><\/td><\/tr>

    691.\u00a0D\u00f6nem Kar\u0131 Vergi ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fckler Kar\u015f\u0131l\u0131klar\u0131<\/p><\/td>

    		\u00a0<\/td>

    1.200.000<\/p><\/td>

    		\u00a0<\/td><\/tr>
    \u00a0<\/td>

    370. D\u00f6nem Kar\u0131 Vergi ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fckler Kar\u015f\u0131l\u0131klar\u0131<\/p><\/td>

    		\u00a0<\/td>

    1.200.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

    \n\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t

    Bu yevmiye maddesinde, hesaplanan kurumlar vergisi gelir tablosu hesaplar\u0131 ile birlikte bilan\u00e7o hesaplar\u0131na da yans\u0131t\u0131lm\u0131\u015f oldu.<\/p>

    \u015eimdi de, hesaplanan kurumlar vergisi ile ge\u00e7ici vergisi mahsup edelim.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

    \n\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \u00a0<\/td>\u00a0<\/td>

    B<\/b><\/p><\/td>

    A<\/b><\/p><\/td><\/tr>

    370. D\u00f6nem Kar\u0131 Vergi ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fckler Kar\u015f\u0131l\u0131klar\u0131<\/p><\/td>

    		\u00a0<\/td>

    1.200.000<\/p><\/td>

    		\u00a0<\/td><\/tr>

    \u00a0<\/p><\/td>

    		371. D\u00f6nem Kar\u0131n\u0131n Pe\u015fin \u00d6denen Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckleri (-)<\/td>

    ,<\/p><\/td>

    		1.060.000<\/td><\/tr>
    \u00a0<\/td>

    360. \u00d6denecek Vergi ve Fonlar<\/p><\/td>

    		\u00a0<\/td>

    140.000<\/p><\/td><\/tr>

    \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t

    Bu durumda, i\u015fletme \u00f6dedi\u011fi ge\u00e7ici vergileri ( 1.060.000 TL) hesaplanan kurumlar vergisi (1.200.000 TL) ile mahsup etti\u011finde, geriye 140.000 TL kurumlar vergisi \u00f6denesi kald\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcyoruz.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

    \n\t\t\t\t\t\t
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    \n\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t2. Se\u00e7enek Kurumlar Vergisi Kayd\u0131 (31.12.2025)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
    \n\t\t\t\t\t\t
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    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \u00a0<\/td>\u00a0<\/td>

    B<\/b><\/p><\/td>

    A<\/b><\/p><\/td><\/tr>

    691.\u00a0D\u00f6nem Kar\u0131 Vergi ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fckler Kar\u015f\u0131l\u0131klar\u0131<\/p><\/td>

    		\u00a0<\/td>

    1.040.000<\/p><\/td>

    		\u00a0<\/td><\/tr>
    \u00a0<\/td>

    370. D\u00f6nem Kar\u0131 Vergi ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fckler Kar\u015f\u0131l\u0131klar\u0131<\/p><\/td>

    		\u00a0<\/td>

    1.040.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

    \n\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t

    Yevmiye kayd\u0131nda hesaplanan, 1.040.000 TL kurumlar vergisini gelir tablosu ve bilan\u00e7o hesaplar\u0131na intikal ettirmi\u015f olduk<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

    \n\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t
    \u00a0<\/td>\u00a0<\/td>

    B<\/b><\/p><\/td>

    A<\/b><\/p><\/td><\/tr>

    370. D\u00f6nem Kar\u0131 Vergi ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fckler Kar\u015f\u0131l\u0131klar\u0131<\/p><\/td>

    		\u00a0<\/td>

    1.040.000<\/p><\/td>

    		\u00a0<\/td><\/tr>

    136. Di\u011fer \u00c7e\u015fitli Alacaklar<\/p><\/td>

    		\u00a0<\/td>

    20.000<\/p><\/td>

    		\u00a0<\/td><\/tr>
    \u00a0<\/td>

    371. D\u00f6nem Kar\u0131n\u0131n Pe\u015fin \u00d6denen Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckleri (-)<\/p><\/td>

    		\u00a0<\/td>

    1.060.000<\/p><\/td><\/tr>

    \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
    \n\t\t\t\t\t\t
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    \n\t\t\t\t
    \n\t\t\t\t\t\t\t

    Bu durumda da i\u015fletmenin \u00f6dedi\u011fi 1.060.000 TL ge\u00e7ici vergi, tahakkuk eden kurumlar vergisi 1.040.000 TL ‘den fazla oldu\u011fu i\u00e7in, i\u015fletmenin vergi iadesi do\u011fmu\u015f oldu.<\/p>

    \u0130\u015fletme, vergi dairenin talep etmi\u015f oldu\u011fu evraklar\u0131 usul\u00fcne uygun teslim etmesi ve vergi dairesinin de olumlu g\u00f6r\u00fc\u015f vermesi sonucunda iadesini talep edebilir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

    \n\t\t\t\t\t\t
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    \n\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\tVergi Rehberleri<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    \r\n
    \r\n \"192 <\/div>\r\n
    \r\n \r\n 192 Di\u011fer KDV Hesab\u0131 <\/i>\r\n <\/a>\r\n <\/div>\r\n <\/div>\r\n \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    193 Pe\u015fin \u00d6denen Vergiler ve Fonlar Hesab\u0131, hem gelir hem de kurumlar vergisi m\u00fckelleflerinin, y\u0131l i\u00e7erisinde \u00f6demi\u015f olduklar\u0131 pe\u015fin vergileri kaydettikleri hesapt\u0131r. Pe\u015fin vergi ya da ge\u00e7ici vergi, i\u015fletmelerin 3 er ayl\u0131k d\u00f6nemler itibariyle karlar\u0131n\u0131 beyan ettikleri vergi t\u00fcr\u00fcd\u00fcr.\u00a0 \u00d6denen pe\u015fin vergiler, hesap d\u00f6nemini takip eden mart ay\u0131nda, gelir vergisi m\u00fckelleflerince, nisan ay\u0131nda da kurumlar […]<\/p>\n","protected":false},"author":1,"featured_media":9050,"parent":8847,"menu_order":5,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-9047","docs","type-docs","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\n193 Pe\u015fin \u00d6denen Vergiler ve Fonlar Hesab\u0131 - Ge\u00e7ici Vergi Kayd\u0131 Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"193 Pe\u015fin \u00d6denen Vergiler ve Fonlar Hesab\u0131 - Ge\u00e7ici Vergi Muhasebe kayd\u0131 nas\u0131l yap\u0131l\u0131r - 193 hesab\u0131 \u00f6rnek uygulamalar - Pe\u015fin vergi kayd\u0131\" \/>\n<meta name=\"robots\" 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