{"id":736045,"date":"2025-08-27T22:59:54","date_gmt":"2025-08-27T19:59:54","guid":{"rendered":"https:\/\/roveyayinevi.com.tr\/index.php\/urun\/sigorta-ve-reasurans-sirketlerinde-banka-ve-sigorta-muameleleri-vergisi\/"},"modified":"2026-04-16T02:44:45","modified_gmt":"2026-04-15T23:44:45","slug":"sigorta-ve-reasurans-sirketlerinde-banka-ve-sigorta-muameleleri-vergisi","status":"publish","type":"product","link":"https:\/\/roveyayinevi.com.tr\/index.php\/urun\/sigorta-ve-reasurans-sirketlerinde-banka-ve-sigorta-muameleleri-vergisi\/","title":{"rendered":"Sigorta ve Reas\u00fcrans \u015eirketlerinde Banka ve Sigorta Muameleleri Vergisi"},"content":{"rendered":"<p>1.      B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM VERG\u0130, VERG\u0130 S\u0130STEMLER\u0130, DOLAYLI VERG\u0130LER\u0130N \u0130\u00c7ER\u0130\u011e\u0130 1.1.   VERG\u0130 S\u0130STEMLER\u0130 \u0130\u00c7ER\u0130S\u0130NDE DOLAYLI VERG\u0130LER\u0130N YER\u0130 1.2.   DOLAYLI VERG\u0130LER \u0130\u00c7\u0130NDE BSMV 1.3.   BSMV HAKKINDA \u00d6ZELL\u0130K ARZ EDEN HUSUSLAR 2.      \u0130K\u0130NC\u0130 B\u00d6L\u00dcM S\u0130GORTA, S\u0130GORTANIN TEMEL KAVRAMLARI VE REAS\u00dcRANS 2.1.   S\u0130GORTACILIK FAAL\u0130YET\u0130, \u0130\u015eLEVLER\u0130, UNSURLARI VE TEMEL PRENS\u0130PLER\u0130 2.2.   S\u0130GORTA TEMEL KAVRAMLARI 3.      \u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM VERG\u0130LEND\u0130RME S\u00dcREC\u0130, BANKA VE S\u0130GORTA MUAMELELER\u0130 VERG\u0130S\u0130NDE VERG\u0130Y\u0130 DO\u011eURAN OLAY 3.1.   VERG\u0130LEND\u0130RME S\u00dcREC\u0130 3.2.   . VERG\u0130Y\u0130 DO\u011eURAN OLAY 3.3.   S\u0130GORTA \u015e\u0130RKETLER\u0130N\u0130N GEL\u0130RLER\u0130 VE BSMV UYGULAMALARI 4.      D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM BANKA VE S\u0130GORTA MUAMELELER\u0130 VERG\u0130S\u0130 \u0130LE \u0130LG\u0130L\u0130 S\u0130GORTA \u015e\u0130RKETLER\u0130NE Y\u00d6NEL\u0130K \u0130ST\u0130SNALAR 4.1.   \u0130ST\u0130SNA VE MUAF\u0130YET KAVRAMLARI 4.2.   S\u0130GORTA \u015e\u0130RKETLER\u0130NE Y\u00d6NEL\u0130K D\u0130\u011eER KANUNLARDA YER ALAN \u0130ST\u0130SNALAR 5.      BE\u015e\u0130NC\u0130 B\u00d6L\u00dcM BANKA VE S\u0130GORTA MUAMELELER\u0130 VERG\u0130S\u0130N\u0130N M\u00dcKELLEF\u0130 5.1.   VERG\u0130N\u0130N M\u00dcKELLEF\u0130 5.2.   BANKAVE S\u0130GORTA MUAMELELER\u0130 VERG\u0130S\u0130N\u0130N M\u00dcKELLEF\u0130 6.      ALTINCI B\u00d6L\u00dcM BANKA VE S\u0130GORTA MUAMELELER\u0130 VERG\u0130S\u0130NDE MATRAH VE ORAN 6.1.   VERG\u0130N\u0130N MATRAHI 6.2.   YABANCI PARA \u00dcZER\u0130NDEN YAPILAN \u0130\u015eLEMLER 6.3.   VERG\u0130N\u0130N ORANI 7.      YED\u0130NC\u0130 B\u00d6L\u00dcM BANKA VE S\u0130GORTA MUAMELELER\u0130 VERG\u0130S\u0130N\u0130N BEYANI VE \u00d6DENMES\u0130 7.1.   BEYANIN \u015eEKL\u0130 7.2.   BEYANIN YER\u0130 7.3.   BEYANIN ZAMANI 7.4.   VERG\u0130N\u0130N \u00d6DENMES\u0130 <\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM VERG\u0130, VERG\u0130 S\u0130STEMLER\u0130, DOLAYLI VERG\u0130LER\u0130N \u0130\u00c7ER\u0130\u011e\u0130 1.1. VERG\u0130 S\u0130STEMLER\u0130 \u0130\u00c7ER\u0130S\u0130NDE DOLAYLI VERG\u0130LER\u0130N YER\u0130 1.2. DOLAYLI VERG\u0130LER \u0130\u00c7\u0130NDE BSMV 1.3. BSMV HAKKINDA \u00d6ZELL\u0130K ARZ<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"product_brand":[],"product_cat":[20333,13043],"product_tag":[],"class_list":{"0":"post-736045","1":"product","2":"type-product","3":"status-publish","5":"product_cat-diger-ekonomi","6":"product_cat-ekonomi","7":"pa_cilt-ciltsiz","8":"pa_tur-kitap","9":"pa_yayinevi-gazi-kitabevi","10":"pa_yazar-cengiz-erten-selcuk-tekin","12":"first","13":"instock","14":"sale","15":"shipping-taxable","16":"purchasable","17":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product\/736045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"wp:attachment":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=736045"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_brand?post=736045"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_cat?post=736045"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_tag?post=736045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}