{"id":1630,"date":"2026-01-16T15:57:43","date_gmt":"2026-01-16T15:57:43","guid":{"rendered":"https:\/\/zetunas.com\/?p=1630"},"modified":"2026-01-20T16:41:35","modified_gmt":"2026-01-20T16:41:35","slug":"binek-otomobillerin-maliyet-bedelinin-sonradan-yapilan-giderler-dolayisiyla-artmasi-ve-kisitlama","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/binek-otomobillerin-maliyet-bedelinin-sonradan-yapilan-giderler-dolayisiyla-artmasi-ve-kisitlama\/","title":{"rendered":"Binek Otomobillerin Maliyet Bedelinin Sonradan Yap\u0131lan Giderler Dolay\u0131s\u0131yla Artmas\u0131 ve K\u0131s\u0131tlama"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"896\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2026\/01\/b79-1024x896.jpg\" alt=\"\" class=\"wp-image-1631\"\/><\/figure>\n\n\n\n<p>Normalde salt \u00f6zelge metni payla\u015fmay\u0131 pek tercih etmem; ancak Bursa Defterdarl\u0131\u011f\u0131&#8217;n\u0131n binek otomobillere ili\u015fkin bu g\u00fcncel g\u00f6r\u00fc\u015f\u00fc, yerle\u015fik uygulamalar\u0131 ve al\u0131\u015f\u0131lagelmi\u015f &#8220;gider&#8221; mant\u0131\u011f\u0131n\u0131 sarsacak kadar dikkat \u00e7ekici.<br><br>\u00d6zellikle binek otomobil lastiklerinin muhasebele\u015fme \u015fekli ve bu harcamalar\u0131n arac\u0131n al\u0131nd\u0131\u011f\u0131 y\u0131ldaki amortisman s\u0131n\u0131r\u0131yla olan do\u011frudan ili\u015fkisi, hepimizin ezberini bozacak bir yakla\u015f\u0131m sergiliyor.<br><br>S\u00f6z\u00fc fazla uzatmadan, \u00f6zelgenin kritik b\u00f6l\u00fcmlerini a\u015fa\u011f\u0131da payla\u015f\u0131yor ve teknik de\u011ferlendirmeyi siz de\u011ferli meslekta\u015flar\u0131m\u0131n ve profesyonellerin yorumuna b\u0131rak\u0131yorum:<br><br>&#8220;&#8230;\u015firketiniz aktifine kay\u0131tl\u0131 B\u0130NEK OTOMOB\u0130L LAST\u0130KLER\u0130ne ili\u015fkin bedelin maliyet bedeli \u00fczerinden aktifle\u015ftirilerek amortisman yoluyla itfa edilmesi gerekmekte olup, amortisman yoluyla itfa edilecek tutar\u0131n tamam\u0131n\u0131n Gelir Vergisi Kanunu\u2019nun 40 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendi KAPSAMINDA kurum kazanc\u0131n\u0131z\u0131n tespitinde gider olarak indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<br><br>Di\u011fer taraftan, ilk iktisap bedeli mezkur Kanunun 40 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendinde belirtilen tutar\u0131 a\u015fmayan binek otomobillerin maliyet bedelinin SONRADAN YAPILAN G\u0130DERLER NEDEN\u0130YLE S\u00d6Z KONUSU TUTARI A\u015eMASI DURUMUNDA \u0130SE, binek otomobillere ili\u015fkin gider olarak dikkate al\u0131nabilecek amortismana esas bedelin tespitinde binek otomobilin iktisap edildi\u011fi tarihte y\u00fcr\u00fcrl\u00fckte olan tutar dikkate al\u0131nacakt\u0131r.&#8221;<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergi-muhasebe-mevzuat-activity-7408544199052070912-Nc_x?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergi-muhasebe-mevzuat-activity-7408544199052070912-Nc_x?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Normalde salt \u00f6zelge metni payla\u015fmay\u0131 pek tercih etmem; ancak Bursa Defterdarl\u0131\u011f\u0131&#8217;n\u0131n binek otomobillere ili\u015fkin bu g\u00fcncel g\u00f6r\u00fc\u015f\u00fc, yerle\u015fik uygulamalar\u0131 ve al\u0131\u015f\u0131lagelmi\u015f &#8220;gider&#8221; mant\u0131\u011f\u0131n\u0131 sarsacak kadar dikkat \u00e7ekici. \u00d6zellikle binek otomobil lastiklerinin muhasebele\u015fme \u015fekli ve bu harcamalar\u0131n arac\u0131n al\u0131nd\u0131\u011f\u0131 y\u0131ldaki amortisman s\u0131n\u0131r\u0131yla olan do\u011frudan ili\u015fkisi, hepimizin ezberini bozacak bir yakla\u015f\u0131m sergiliyor. S\u00f6z\u00fc fazla uzatmadan, \u00f6zelgenin kritik [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1630","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1630"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1630\/revisions"}],"predecessor-version":[{"id":1632,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1630\/revisions\/1632"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}