Beyanname Verme ve Ödeme Süreleri

    Beyanname Verme ve Ödeme Süreleri

     Beyanname Verme ve Ödeme Süreleri

    Beyanname Türü

    Verilme Süresi

    Son Ödeme Günü

     

    Yıllık Kurumlar Vergisi

    İzleyen Yılın 1-25 Nisan Dönemi

    Nisan ayı sonu

     

    Yıllık Gelir Vergisi

    İzleyen Yılın 1-25 Mart Dönemi

    1.Taksit Mart ayı sonu 2.Taksit Temmuz ayı sonu

     

    Geçici Vergi

    (3 Aylık dönemi izleyen 2. Ayın 14. günü akşamı)

    (3 Aylık dönemi izleyen 2. Ayın 17. günü akşamı)

     

    1.Dönem  14 Mayıs

    1.Dönem  17 Mayıs

     

    2.Dönem  14 Ağustos

    2.Dönem  17 Ağustos

     

    3.Dönem  14 Kasım

    3.Dönem  17 Kasım

     

    4.Dönem  14 Şubat

    4.Dönem  17 Şubat

     

    Katma Değer Vergisi

    İzleyen Ayın 24.Günü

    Beyanname verilen ayın 26.günü

     

    Aylık Muhtasar

    İzleyen Ayın 23.Günü

    Beyanname verilen ayın 26.günü

     

    Üç Aylık Muhtasar

    3 Aylık dönemi izleyen ayın 23.günü

    Beyanname verilen ayın 26.günü

     

    23 Ocak

     

    23 Nisan

     

    23 Temmuz

     

    23 Ekim

     

    Basit Usulde Gelir Vergisi

    İzleyen Yılın 1- 25 Şubat Dönemi

    1.Taksit Şubat ayı sonu

     

    2.Taksit Haziran ayı sonu

     

    G.V.K Geçici 67. maddeye göre verilecek Beyanname

    İzleyen Ayın 23.Günü

    Beyanname verilen ayın 26.günü

     
     

    Damga Vergisi

    İzleyen Ayın 23.Günü

    Beyanname verilen ayın 26.günü

     
     

    K.V Kanunu 15. ve 30. md. Göre yapılan tevkifat ile ilgili muhtasar

    İzleyen Ayın 23.Günü

    Beyanname verilen ayın 26.günü

     
     
     

    Banka ve Sigorta Muameleleri Vergisi Beyannamesi (BSMV)

    İzleyen Ayın 15.Günü

    Beyanname Verme Süresi İçinde

     
     
     

    Özel Tüketim Vergisi (ÖTV)

    I.Sayılı Listedeki Mallar: İlk 15 gün için aynı ayın 25'i ikinci 15 gün için ertesi ayın 10'u

    Beyanname Verme Süresi içinde ödenir

     
     
     
     
     

    II. Sayılı Listedeki 

     

    Kayıt ve Tescile Tabi olmayan mallar ile

     

    III ve IV sayılı listedeki malların teslimini izleyen ayın 15. günü akşamına kadar

     

     

     

    II. Sayılı Listedeki kayıt ve tescile tabi mallar için işlemlerin tamamlanmasından önce beyanname verilir.          

     
     

     

     

     


     

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