{"id":1656,"date":"2026-01-16T15:57:43","date_gmt":"2026-01-16T15:57:43","guid":{"rendered":"https:\/\/zetunas.com\/?p=1656"},"modified":"2026-01-20T16:41:00","modified_gmt":"2026-01-20T16:41:00","slug":"yeniden-degerleme-uygulamasinda-gecici-32-ve-298-c-etkilesimi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/yeniden-degerleme-uygulamasinda-gecici-32-ve-298-c-etkilesimi\/","title":{"rendered":"YEN\u0130DEN DE\u011eERLEME UYGULAMASINDA: GE\u00c7\u0130C\u0130 32 VE 298\/\u00c7 ETK\u0130LE\u015e\u0130M\u0130"},"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\/b86-1024x896.jpg\" alt=\"\" class=\"wp-image-1657\"\/><\/figure>\n\n\n\n<p><strong>G\u0130R\u0130\u015e: Kavramsal Karma\u015fan\u0131n Sonu<\/strong><\/p>\n\n\n\n<p>Vergi Usul Kanunu\u2019nun yeniden de\u011ferleme rejiminde en \u00e7ok tart\u0131\u015f\u0131lan husus, enflasyon d\u00fczeltmesi sonras\u0131nda Ge\u00e7ici 32. maddenin h\u00e2l\u00e2 bir &#8220;\u00e7\u0131k\u0131\u015f yolu&#8221; olup olmad\u0131\u011f\u0131d\u0131r. Bu \u00e7al\u0131\u015fma, iki temel soruyu kesin h\u00fckme ba\u011flamaktad\u0131r:<\/p>\n\n\n\n<p><strong>1.<\/strong>&nbsp;Ge\u00e7ici 32 h\u00e2l\u00e2 uygulanabilir mi?<\/p>\n\n\n\n<p><strong>2.<\/strong>&nbsp;Bu hak, varl\u0131klar aras\u0131nda payla\u015ft\u0131r\u0131larak (par\u00e7a par\u00e7a) kullan\u0131labilir mi?<\/p>\n\n\n\n<p><strong>B\u00d6L\u00dcM I: Zamansal Uygulanabilirlik \u2013 Ge\u00e7ici 32 \u00d6lmedi, N\u00f6bette!<\/strong><\/p>\n\n\n\n<p>Vergi hukukunda &#8220;enflasyon d\u00fczeltmesi&#8221; bir milatt\u0131r, ancak bir &#8220;son&#8221; de\u011fildir. Kanuni d\u00fczenleme, 2023 y\u0131l\u0131 enflasyon d\u00fczeltmesi yap\u0131lm\u0131\u015f olsa dahi, Ge\u00e7ici 32. maddenin sa\u011flad\u0131\u011f\u0131 avantajl\u0131 de\u011ferleme imk\u00e2n\u0131n\u0131 bir kenarda sakl\u0131 tutar.<\/p>\n\n\n\n<p><strong>Doktrin \u015eudur:<\/strong><\/p>\n\n\n\n<p>E\u011fer m\u00fckellef, enflasyon d\u00fczeltmesinin ard\u0131ndan gelen hesap d\u00f6nemlerinde (\u00f6rne\u011fin 31.12.2025 veya 31.12.2026 itibar\u0131yla) hen\u00fcz VUK M\u00fckerrer 298\/\u00c7 kapsam\u0131nda &#8220;S\u00fcrekli Yeniden De\u011ferleme&#8221; sistemine giri\u015f yapmam\u0131\u015fsa, Ge\u00e7ici 32 kap\u0131s\u0131 h\u00e2l\u00e2 sonuna kadar a\u00e7\u0131kt\u0131r.<\/p>\n\n\n\n<p>Enflasyon d\u00fczeltmesi \u015fartlar\u0131n\u0131n tekrar olu\u015fmad\u0131\u011f\u0131 bir d\u00f6nemde (\u00f6rne\u011fin 2025 y\u0131l\u0131nda), m\u00fckellef ilk kez 298\/\u00c7 uygulamas\u0131na ge\u00e7meye karar verdi\u011fi an; bu uygulamadan&nbsp;<strong>hemen \u00f6nce<\/strong>, \u00f6nceki hesap d\u00f6nemi sonu verilerini baz alarak Ge\u00e7ici 32. madde kapsam\u0131nda yeniden de\u011ferleme yapabilir. Yani Ge\u00e7ici 32, 298\/\u00c7 sistemine giri\u015f biletinin hemen \u00f6ncesinde kullan\u0131lan &#8220;son d\u00fczeltme hakk\u0131&#8221;d\u0131r. Bu hakk\u0131n kullan\u0131lmam\u0131\u015f olmas\u0131, ge\u00e7mi\u015fin bir kayb\u0131 de\u011fil, gelecekteki 298\/\u00c7 uygulamas\u0131 \u00f6ncesi kullan\u0131lacak bir rezervdir.<\/p>\n\n\n\n<p><strong>B\u00d6L\u00dcM II: Uygulama Usul\u00fc \u2013 &#8220;K\u0131s\u0131m K\u0131s\u0131m&#8221; Yararlanma Esnekli\u011fi<\/strong><\/p>\n\n\n\n<p>Ge\u00e7ici 32. maddenin g\u00fcc\u00fc sadece uygulanabilirli\u011finde de\u011fil, uygulama bi\u00e7imindeki muazzam esnekli\u011finde yatar. Mevzuat, m\u00fckellefe &#8220;t\u00fcm varl\u0131klar\u0131n\u0131 ayn\u0131 anda de\u011ferleyeceksin&#8221; dayatmas\u0131nda bulunmaz.<\/p>\n\n\n\n<p><strong>Stratejik Esneklik:<\/strong><\/p>\n\n\n\n<p>Kapsama giren iktisadi k\u0131ymetler i\u00e7in Ge\u00e7ici 32 imk\u00e2n\u0131ndan &#8220;k\u0131s\u0131m k\u0131s\u0131m&#8221; yararlan\u0131labilir. Bu, bir i\u015fletmenin kendi mali takvimini ve nakit projeksiyonunu y\u00f6netmesi i\u00e7in tan\u0131nm\u0131\u015f bir hakt\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletme, Ocak ay\u0131nda makinelerini,<\/li>\n\n\n\n<li>Mart ay\u0131nda binalar\u0131n\u0131,<\/li>\n\n\n\n<li>Nisan ve May\u0131s aylar\u0131nda ise binek otomobillerini par\u00e7a par\u00e7a Ge\u00e7ici 32 kapsam\u0131na alabilir.<\/li>\n<\/ul>\n\n\n\n<p>Bu par\u00e7al\u0131 uygulama, m\u00fckellefe hangi k\u0131ymeti ne zaman g\u00fcncelleyece\u011fine dair mutlak bir inisiyatif verir. Ancak bu esneklik, hukuk disiplini gere\u011fi &#8220;tek bir \u015fartla&#8221; korunmu\u015ftur:&nbsp;<strong>\u0130lk kez yap\u0131lacak 298\/\u00c7 uygulamas\u0131ndan \u00f6nce olmas\u0131 kayd\u0131yla.<\/strong><\/p>\n\n\n\n<p><strong>B\u00d6L\u00dcM III: K\u0131rm\u0131z\u0131 \u00c7izgi<\/strong><\/p>\n\n\n\n<p>Yeniden de\u011ferleme sistemati\u011finde geri d\u00f6n\u00fc\u015f\u00fc olmayan tek bir hamle vard\u0131r:&nbsp;<strong>M\u00fckerrer 298\/\u00c7 kapsam\u0131nda yap\u0131lan ilk beyan.<\/strong><\/p>\n\n\n\n<p>E\u011fer bir m\u00fckellef, aktifindeki k\u0131ymetlerden sadece bir k\u0131sm\u0131 (\u00f6rne\u011fin 6 makineden sadece 4\u2019\u00fc) i\u00e7in Ge\u00e7ici 32 uygulamas\u0131n\u0131 yapar ve hemen ard\u0131ndan &#8220;Art\u0131k 298\/\u00c7 sistemine ge\u00e7iyorum&#8221; diyerek s\u00fcrekli yeniden de\u011ferleme ba\u015flat\u0131rsa; d\u0131\u015far\u0131da kalan di\u011fer k\u0131ymetler (kalan makineler, binalar, ta\u015f\u0131tlar) i\u00e7in Ge\u00e7ici 32 defteri o an kapan\u0131r.<\/p>\n\n\n\n<p>D\u00fczenleme burada der ki:&nbsp;<em>&#8220;Sana par\u00e7a par\u00e7a de\u011ferleme yapma hakk\u0131 tan\u0131d\u0131m, ama sen s\u00fcrekli sisteme (298\/\u00c7) ge\u00e7erek bu haz\u0131rl\u0131k evresini tamamlad\u0131\u011f\u0131n\u0131 beyan ettin. Art\u0131k haz\u0131rl\u0131k a\u015famas\u0131na (Ge\u00e7ici 32&#8217;ye) geri d\u00f6nemezsin.&#8221;<\/em><\/p>\n\n\n\n<p><strong>SONU\u00c7: Tart\u0131\u015fmay\u0131 Bitiren Karar<\/strong><\/p>\n\n\n\n<p>Bug\u00fcn gelinen noktada;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Zaman Y\u00f6n\u00fcnden:<\/strong>\u00a031.12.2025 veya sonraki d\u00f6nemlerde, ilk kez 298\/\u00c7 yapmadan \u00f6nce Ge\u00e7ici 32\u2019nin uygulanabilir. Enflasyon d\u00fczeltmesi bu hakk\u0131 ortadan kald\u0131rmaz.<\/li>\n\n\n\n<li><strong>Usul Y\u00f6n\u00fcnden:<\/strong>\u00a0Ge\u00e7ici 32\u2019den her bir k\u0131ymet i\u00e7in farkl\u0131 zamanlarda par\u00e7a par\u00e7a yararlan\u0131labilir.<\/li>\n\n\n\n<li><strong>Kritik Uyar\u0131:<\/strong>\u00a0T\u00fcm k\u0131ymetler i\u00e7in Ge\u00e7ici 32 s\u00fcreci bitirilmeden 298\/\u00c7 sistemine girilmemelidir. 298\/\u00c7, Ge\u00e7ici 32\u2019nin cellad\u0131d\u0131r; ba\u015flad\u0131\u011f\u0131 yerde avantajl\u0131 eski rejimi bitirir.<\/li>\n<\/ol>\n\n\n\n<p><strong>H\u00fck\u00fcm:<\/strong>&nbsp;Ge\u00e7ici 32 h\u00e2l\u00e2 masadad\u0131r, par\u00e7a par\u00e7a uygulanabilir; ancak 298\/\u00c7 kap\u0131s\u0131ndan ge\u00e7ilmeden \u00f6nce heybedeki t\u00fcm k\u0131ymetlerin de\u011ferleme i\u015flemi tamamlanmal\u0131d\u0131r.<\/p>\n\n\n\n<p>Not-1:&nbsp;213 say\u0131l\u0131 Kanunun ge\u00e7ici 32 nci maddesi imk\u00e2n\u0131ndan yararlan\u0131lmadan ve mezk\u00fbr (\u00c7) f\u0131kras\u0131 kapsam\u0131nda ilk kez yeniden de\u011ferleme yap\u0131lmadan, enflasyon d\u00fczeltmesi yap\u0131lmas\u0131 ve enflasyon d\u00fczeltmesinin yap\u0131ld\u0131\u011f\u0131 hesap d\u00f6nemini m\u00fcteakip hesap d\u00f6neminde enflasyon d\u00fczeltmesi yapma \u015fartlar\u0131n\u0131n tekrar olu\u015fmamas\u0131na ra\u011fmen, mezk\u00fbr (\u00c7) f\u0131kras\u0131 kapsam\u0131nda ilk kez yeniden de\u011ferlemenin yap\u0131lmamas\u0131 halinde,&nbsp;<strong>sonraki d\u00f6nemlerde ilk kez (\u00c7) f\u0131kras\u0131 kapsam\u0131nda yap\u0131lacak yeniden de\u011ferleme \u00f6ncesinde, \u00f6nceki hesap d\u00f6nemi sonu itibar\u0131yla ge\u00e7ici 32 nci madde kapsam\u0131nda yeniden de\u011ferleme yap\u0131labilir<\/strong>. (Tebli\u011f)<\/p>\n\n\n\n<p>Not-2:&nbsp;213 say\u0131l\u0131 Kanunun m\u00fckerrer 298 inci maddesinin (\u00c7) f\u0131kras\u0131 kapsam\u0131nda ilk kez yap\u0131lacak yeniden de\u011ferleme \u00f6ncesinde olmak kayd\u0131yla; kapsama giren iktisadi k\u0131ymetler bak\u0131m\u0131ndan ge\u00e7ici 32 nci madde imk\u00e2n\u0131ndan k\u0131s\u0131m k\u0131s\u0131m olarak, di\u011fer bir ifade ile farkl\u0131 zamanlarda farkl\u0131 iktisadi k\u0131ymetler bak\u0131m\u0131ndan yararlan\u0131labilir.<\/p>\n\n\n\n<p>\u00d6rne\u011fin, hesap d\u00f6nemi takvim y\u0131l\u0131 olan, kapsam dahilindeki bir m\u00fckellef, aktifindeki 6 adet makine, 2 adet bina, 4 adet binek otomobili i\u00e7in 30\/6\/2022 tarihi (2022 y\u0131l\u0131 ikinci vergi d\u00f6nem sonu) itibar\u0131yla 213 say\u0131l\u0131 Kanunun m\u00fckerrer 298 inci maddesinin (\u00c7) f\u0131kras\u0131 kapsam\u0131nda ilk kez yeniden de\u011ferleme yapmak istemektedir. Bu durumda s\u00f6z konusu f\u0131kra kapsam\u0131nda ilk kez yap\u0131lacak yeniden de\u011ferleme \u00f6ncesinde, aktifindeki makineleri 2022 y\u0131l\u0131 Ocak ay\u0131nda, binalar\u0131 2022 y\u0131l\u0131 Mart ay\u0131nda, binek otomobillerin iki tanesini 2022 y\u0131l\u0131 Nisan ay\u0131nda, di\u011fer iki tane binek otomobili ise 2022 y\u0131l\u0131 May\u0131s (veya s\u00f6z konusu f\u0131kra kapsam\u0131nda ilk kez yap\u0131lacak yeniden de\u011ferlemeden \u00f6nce Haziran) ay\u0131nda 213 say\u0131l\u0131 Kanunun ge\u00e7ici 32 nci maddesi kapsam\u0131nda yeniden de\u011ferlemeye tabi tutabilmesi m\u00fcmk\u00fcnd\u00fcr. Ancak, sadece aktifindeki s\u00f6z konusu iktisadi k\u0131ymetlerden 4 adet makineyi 2022 y\u0131l\u0131 Ocak ay\u0131nda ge\u00e7ici 32 nci madde kapsam\u0131nda yeniden de\u011ferlemeye tabi tutmas\u0131 ve 2022 y\u0131l\u0131 ikinci vergi d\u00f6nem sonu itibar\u0131yla da m\u00fckerrer 298 inci maddenin (\u00c7) f\u0131kras\u0131 kapsam\u0131nda ilk kez yeniden de\u011ferleme yapmas\u0131 halinde, m\u00fcteakip d\u00f6nemlerde aktifindeki bahse konu di\u011fer iktisadi k\u0131ymetleri ge\u00e7ici 32 nci madde kapsam\u0131nda yeniden de\u011ferlemeye tabi tutabilmesi m\u00fcmk\u00fcn de\u011fildir. (Tebli\u011f)<\/p>\n\n\n\n<p>Not-3:&nbsp;<strong>Ayn\u0131 d\u00f6neme ili\u015fkin olarak ayn\u0131 anda hem Ge\u00e7ici Madde 32 hem de M\u00fckerrer Madde 298\/\u00c7 uygulamas\u0131ndan yararlan\u0131lamaz.<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_ge%C3%A7ici-32-h%C3%A2l%C3%A2-uygulanabilir-mi-activity-7414249722527436801-9bT1?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_ge%C3%A7ici-32-h%C3%A2l%C3%A2-uygulanabilir-mi-activity-7414249722527436801-9bT1?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>G\u0130R\u0130\u015e: Kavramsal Karma\u015fan\u0131n Sonu Vergi Usul Kanunu\u2019nun yeniden de\u011ferleme rejiminde en \u00e7ok tart\u0131\u015f\u0131lan husus, enflasyon d\u00fczeltmesi sonras\u0131nda Ge\u00e7ici 32. maddenin h\u00e2l\u00e2 bir &#8220;\u00e7\u0131k\u0131\u015f yolu&#8221; olup olmad\u0131\u011f\u0131d\u0131r. Bu \u00e7al\u0131\u015fma, iki temel soruyu kesin h\u00fckme ba\u011flamaktad\u0131r: 1.&nbsp;Ge\u00e7ici 32 h\u00e2l\u00e2 uygulanabilir mi? 2.&nbsp;Bu hak, varl\u0131klar aras\u0131nda payla\u015ft\u0131r\u0131larak (par\u00e7a par\u00e7a) kullan\u0131labilir mi? B\u00d6L\u00dcM I: Zamansal Uygulanabilirlik \u2013 Ge\u00e7ici 32 [&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-1656","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1656","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=1656"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1656\/revisions"}],"predecessor-version":[{"id":1658,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1656\/revisions\/1658"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}