GVK — business / professional income

Definition

Who is affected?

• Beyan, inceleme raporu veya takdir komisyonu kararına dayalı re'sen, ikmalen veya idari tarhiyatlar (GVK, KVK, KDV, ÖTV ve diğerleri).

Legislation and articles

• 193 sayılı Gelir Vergisi Kanunu
• 213 sayılı Vergi Usul Kanunu (VUK)

Statute articles

Could not be verified in the current source set.

• Ticari veya mesleki kazanç tarhiyatı.

Example scenarios and questions

• Gelir vergisi ticari kazanç tarhiyatına karşı haklarım ve itiraz yollarım nelerdir?

Related penalties

Could not be verified in the current source set.

Private ruling (Özelge)

No verified private ruling (Özelge) record is directly linked to this topic.

Case law

No verified decision record is directly linked to this topic.

Calculators

Could not be verified in the current source set.

Petition / next step

Could not be verified in the current source set.

Provenance

• shared/vergi-uyusmazlik-konulari.ts#tarhiyat/gvk-ticari
• shared/mevzuat-instruments.ts

Related guides

• Tarhiyat ana konu
• Mevzuat arşivi