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		<title>Özet Bülten 2026 &#8211; 8</title>
		<link>https://dengeymm.com.tr/ozet-bulten-2026-8/</link>
		
		<dc:creator><![CDATA[Denge YMM]]></dc:creator>
		<pubDate>Tue, 14 Apr 2026 08:50:58 +0000</pubDate>
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		<title>Özet Bülten 2026 &#8211; 7</title>
		<link>https://dengeymm.com.tr/ozet-bulten-2026-7/</link>
		
		<dc:creator><![CDATA[Denge YMM]]></dc:creator>
		<pubDate>Tue, 14 Apr 2026 08:49:02 +0000</pubDate>
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		<title>Kurumlar Vergisi Beyanname Düzenleme Rehberi</title>
		<link>https://dengeymm.com.tr/kurumlar-vergisi-beyanname-duzenleme-rehberi-3/</link>
		
		<dc:creator><![CDATA[Denge YMM]]></dc:creator>
		<pubDate>Tue, 07 Apr 2026 08:59:49 +0000</pubDate>
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		<category><![CDATA[Kurumlar Vergisi Beyanname Düzenleme Rehberi]]></category>
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		<title>Özet Bülten 2026 &#8211; 6</title>
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		<dc:creator><![CDATA[Denge YMM]]></dc:creator>
		<pubDate>Mon, 30 Mar 2026 14:14:13 +0000</pubDate>
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		<title>2025 Yılı Gelir Vergisi Düzenleme Rehberi</title>
		<link>https://dengeymm.com.tr/2025-yili-gelir-vergisi-duzenleme-rehberi/</link>
		
		<dc:creator><![CDATA[Denge YMM]]></dc:creator>
		<pubDate>Tue, 10 Mar 2026 10:46:55 +0000</pubDate>
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		<title>2025 Yılı Ek Gelir Vergisi Ek Bağışlara İlişkin Tablo</title>
		<link>https://dengeymm.com.tr/2025-yili-ek-gelir-vergisi-ek-bagislara-iliskin-tablo/</link>
		
		<dc:creator><![CDATA[Denge YMM]]></dc:creator>
		<pubDate>Tue, 10 Mar 2026 08:55:59 +0000</pubDate>
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					<description><![CDATA[<p>ÖZEL KANUNLAR UYARINCA İNDİRİME KONU EDİLEBİLECEK VEYA GİDER YAZILABİLECEK BAĞIŞLARA İLİŞKİN TABLO         Bağışın İndirilmesi veya Gider Yazılabilmesi İçin Hangi Kuruluşa Yapılması Gerektiği Dayanak Kanun Bağışın Nev’i Yüzdesel Sınır Meblağ Sınırı İndirim mi, Gider Kaydı mı? Sayı Madde 1. Umumî Hayata Müessir Afet Felâketzedeleri için Milli ve Mahallî Yardım Komiteleri 7269 45 [&#8230;]</p>
<p>The post <a href="https://dengeymm.com.tr/2025-yili-ek-gelir-vergisi-ek-bagislara-iliskin-tablo/">2025 Yılı Ek Gelir Vergisi Ek Bağışlara İlişkin Tablo</a> appeared first on <a href="https://dengeymm.com.tr">Denge Yeminli Mali M&uuml;şavirlik A.Ş.</a>.</p>
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									<p><strong>ÖZEL KANUNLAR UYARINCA İNDİRİME KONU EDİLEBİLECEK VEYA GİDER YAZILABİLECEK</strong></p><p><strong>BAĞIŞLARA İLİŞKİN TABLO</strong></p><p><strong> </strong></p><p><strong> </strong></p><p><strong> </strong></p><table width="712"><thead><tr><td rowspan="2" width="38"><p><strong> </strong></p></td><td rowspan="2" width="273"><p><strong>Bağışın İndirilmesi veya Gider Yazılabilmesi İçin Hangi Kuruluşa Yapılması Gerektiği</strong></p></td><td colspan="2" width="123"><p><strong>Dayanak</strong></p><p><strong>Kanun</strong></p></td><td rowspan="2" width="72"><p><strong>Bağışın</strong></p><p><strong>Nev’i</strong></p></td><td rowspan="2" width="68"><p><strong>Yüzdesel</strong></p><p><strong>Sınır</strong></p></td><td rowspan="2" width="64"><p><strong>Meblağ</strong></p><p><strong>Sınırı</strong></p></td><td rowspan="2" width="73"><p><strong>İndirim</strong></p><p><strong>mi,</strong></p><p><strong>Gider</strong></p><p><strong>Kaydı</strong></p><p><strong>mı?</strong></p></td></tr><tr><td width="63"><p><strong>Sayı</strong></p></td><td width="60"><p><strong>Madde</strong></p></td></tr></thead><tbody><tr><td width="38"><p><strong>1.</strong></p></td><td width="273"><p>Umumî Hayata Müessir Afet Felâketzedeleri için Milli ve Mahallî Yardım Komiteleri</p></td><td width="63"><p>7269</p></td><td width="60"><p>45</p></td><td width="72"><p>Nakdî ve Aynî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>Gider</p></td></tr><tr><td width="38"><p><strong>2.</strong></p></td><td width="273"><p>Sosyal Hizmetler ve Çocuk Esirgeme Kurumu ile Kuruluşları</p></td><td width="63"><p>2828</p></td><td width="60"><p>20/b</p></td><td width="72"><p>Sadece</p><p>Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>3.</strong></p></td><td width="273"><p>Üniversiteler ve Yüksek Teknoloji Enstitüleri</p></td><td width="63"><p>2547</p></td><td width="60"><p>56</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>4.</strong></p></td><td width="273"><p>İlköğretim Kurumlan</p></td><td width="63"><p>222</p></td><td width="60"><p>76/g</p></td><td width="72"><p>Sadece</p><p>Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>5.</strong></p></td><td width="273"><p>Türkiye Bilimsel ve Teknik Araştırma Kurumu (TÜBİTAK) ’</p></td><td width="63"><p>278</p></td><td width="60"><p>13</p></td><td width="72"><p>Sadece</p><p>Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>6.</strong></p></td><td width="273"><p>Atatürk Kültür, Dil ve Tarih Kurumu</p></td><td width="63"><p>2876</p></td><td width="60"><p>101</p></td><td width="72"><p>Nakdî ve Aynî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>Gider</p></td></tr><tr><td width="38"><p><strong>7.</strong></p></td><td width="273"><p>3294 Sayılı Kanun’la kurulan Sosyal Yardımlaşma ve Dayanışmayı Teşvik Fonu veya Sosyal Yardımlaşma ve Dayanışma Vakıfları</p></td><td width="63"><p>3294</p></td><td width="60"><p>9</p></td><td width="72"><p>Nakdî ve Aynî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>8.</strong></p></td><td width="273"><p>4122 Sayılı Milli Ağaçlandırma ve Erozyon Kontrolü Seferberlik Kanunu Çerçevesinde Yapılan Harcamalar</p></td><td width="63"><p>4122</p></td><td width="60"><p>12</p></td><td width="72"><p>Nakdî ve Aynî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>9.</strong></p></td><td width="273"><p>Sekiz Yıllık Kesintisiz Eğitim İçin Yapılan Bağışlar (97/1 Tebliğin R.G.’si 22.08.1997)</p></td><td width="63"><p>4306</p></td><td width="60"><p>97/1</p><p>(Tebliğ)</p></td><td width="72"><p>Sadece</p><p>Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>10.</strong></p></td><td width="273"><p>Emekli Sandığı Kanununa Göre Sandık, Dinlenme ve Bakımevleri</p></td><td width="63"><p>5434</p></td><td width="60"><p>Ek.44</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>11.</strong></p></td><td width="273"><p>Gülhane Askeri Tıp Akademisi</p></td><td width="63"><p>2955</p></td><td width="60"><p>46/b</p></td><td width="72"><p>Sadece</p><p>Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>12.</strong></p></td><td width="273"><p>Türk Silahlı Kuvvetlerini Güçlendirme Vakfı</p></td><td width="63"><p>3388</p></td><td width="60"><p>3</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>13.</strong></p></td><td width="273"><p>SSK Hastanelerine Yapılan Bağış ve Yardımlar (SSK Hastaneleri 5283 sayılı Kanunla Sağlık Bakanlığına devredildiği için bu bağışın uygulama alanı kalmamıştır.)</p></td><td width="63"><p>4958</p></td><td width="60"><p>23</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>14.</strong></p></td><td width="273"><p>Terörle Mücadele Kanunu Hükümlerine Göre Aylık Alan Maluller İle Hayatını Kaybedenlerin Dul ve Yetimlerine Yapılan Taşınmaz Bağışları</p></td><td width="63"><p>3713</p></td><td width="60"><p>21</p></td><td width="72"><p>Ayni</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>15</strong></p></td><td width="273"><p>Çanakkale Savaşları Gelibolu Tarihi Alan Başkanlığı Kurulması Hakkında Kanun</p></td><td width="63"><p>6546</p></td><td width="60"><p>11/2</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>16</strong></p></td><td width="273"><p>Türkiye Sağlık Enstitüleri Başkanlığı</p></td><td width="63"><p>6569</p></td><td width="60"><p>17/1</p></td><td width="72"><p>Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>17</strong></p></td><td width="273"><p>Türkiye Maarif Vakfı</p></td><td width="63"><p>6721</p></td><td width="60"><p>5/5</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>18</strong></p></td><td width="273"><p>Türk &#8211; Japon Bilim ve Teknoloji Üniversitesi</p></td><td width="63"><p>7034</p></td><td width="60"><p>4/2</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>19</strong></p></td><td width="273"><p>Türkiye Şehit Yakınları ve Gazileri Dayanışma Vakfı</p></td><td width="63"><p>633</p></td><td width="60"><p>Ek: 5</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>20</strong></p></td><td width="273"><p>Kapadokya Alanı Hakkında Kanun</p></td><td width="63"><p>7174</p></td><td width="60"><p>7/2</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>21</strong></p></td><td width="273"><p>Antalya Diplomasi Forumu Vakfı Kanunu</p></td><td width="63"><p>7430</p></td><td width="60"><p>6/5</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>22</strong></p></td><td width="273"><p>Uludağ Alanı Hakkında Kanun</p></td><td width="63"><p>7432</p></td><td width="60"><p>8/2</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>23</strong></p></td><td width="273"><p>Türk Arkeoloji ve Kültürel Miras Vakfı Kanunu</p></td><td width="63"><p>7439</p></td><td width="60"><p>7/3</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>24</strong></p></td><td width="273"><p>Yeniden İmar Fonunun Kurulması Hakkında Kanun</p></td><td width="63"><p>7441</p></td><td width="60"><p>7/3</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>25</strong></p></td><td width="273"><p>Aile ve Gençlik Fonu Kurulması Hakkında Kanun</p></td><td width="63"><p>7474</p></td><td width="60"><p>6/3</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr><tr><td width="38"><p><strong>26</strong></p></td><td width="273"><p>Dışişleri Teşkilatını Güçlendirme Vakfı Kanunu</p></td><td width="63"><p>7512</p></td><td width="60"><p>7/2</p></td><td width="72"><p>Ayni ve Nakdî</p></td><td width="68"><p>Yok</p></td><td width="64"><p>Yok</p></td><td width="73"><p>İndirim</p></td></tr></tbody></table><p><strong> </strong></p>								</div>
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