{"id":530,"date":"2019-01-12T21:28:06","date_gmt":"2019-01-12T18:28:06","guid":{"rendered":"http:\/\/tdvwptdvorg.azurewebsites.net\/?page_id=530"},"modified":"2026-04-07T10:18:47","modified_gmt":"2026-04-07T07:18:47","slug":"mevzuat-ve-genelgeler","status":"publish","type":"page","link":"https:\/\/tdv.org\/tr-TR\/kurumsal\/mevzuat-ve-genelgeler\/","title":{"rendered":"Mevzuat ve Genelgeler"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” row_position_desktop=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” flex_gap_desktop=”10px” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][divider line_type=”No Line” custom_height=”20″][vc_column_text css=”” text_direction=”default”]\n
\n <\/div>\n [\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#ffffff” full_height=”yes” columns_placement=”stretch” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” row_position_desktop=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” overlay_strength=”1″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” flex_gap_desktop=”10px” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”small_depth” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_color=”#e5cb94″ column_border_style=”double” enable_border_animation=”true” border_animation_delay=”300″][split_line_heading line_reveal_by_space_text_effect=”default” font_style=”h2″ text_color=”#073677″ font_size_min=”15″ font_size_max=”26″ content_alignment=”center” mobile_content_alignment=”center” animation_type=”line-reveal-by-space” link_target=”_self” text_content=”MEVZUAT VE GENELGELER” text_direction=”default”][\/split_line_heading][divider line_type=”Full Width Line” line_thickness=”3″ divider_color=”default” custom_height=”20″][vc_column_text css=”” text_direction=”default”]\n

Genel Mevzuat<\/h4>\n
    \n
  1. T\u00fcrkiye Diyanet Vakf\u0131 \u0130le \u0130lgili Bakanlar Kurulu Kararlar\u0131 Ve Resmi Belgeler\n
      \n
    1. T\u00fcrkiye Diyanet Vakf\u0131’na Vergi Muafiyeti Tan\u0131nmas\u0131 ile \u0130lgili Bakanlar Kurulu Karar\u0131<\/a><\/li>\n
    2. T\u00fcrkiye Diyanet Vakf\u0131’n\u0131n \u0130zin Almadan Yard\u0131m Toplamas\u0131 ile \u0130lgili Bakanlar Kurulu Karar\u0131<\/a><\/li>\n
    3. T\u00fcrkiye Diyanet Vakf\u0131 Sicil Numaras\u0131<\/a><\/li>\n
    4. T\u00fcrkiye Diyanet Vakf\u0131 Vergi Numaras\u0131<\/a><\/li>\n
    5. T\u00fcrkiye Diyanet Vakf\u0131 Vergi Muafiyeti Devam Yaz\u0131s\u0131+<\/a><\/li>\n<\/ol>\n<\/li>\n
    6. Vak\u0131flar \u0130le \u0130lgili Mevzuat T\u00fcrk Medeni Kanunu H\u00fckm\u00fcne G\u00f6re Kurulan Vak\u0131flar ile \u0130lgili Genel Mevzuat\n
        \n
      1. 5737 Say\u0131l\u0131 Vak\u0131flar Kanunu<\/a><\/li>\n
      2. 903 Say\u0131l\u0131 T\u00fcrk Kanunu Medenisinin Birinci Kitab\u0131n\u0131n \u0130kinci Bab\u0131 \u00dc\u00e7\u00fcnc\u00fc Fasl\u0131n\u0131n De\u011fi\u015ftirilmesi, Bu Kanuna Baz\u0131 Madde ve F\u0131kralar Eklenmesi,Baz\u0131 Vak\u0131flar\u0131n Vergi Muafiyetinden Faydaland\u0131r\u0131lmas\u0131 Hakk\u0131nda Kanun<\/a><\/li>\n
      3. 4721 Say\u0131l\u0131 T\u00fcrk Medeni Kanunu’nun Vak\u0131flar ile \u0130lgili Maddeleri<\/a><\/li>\n
      4. T\u00fcrk Medeni Kanunu H\u00fck\u00fcmlerine G\u00f6re Kurulan Vak\u0131flar\u0131n Tescil ve \u0130lan\u0131 Hakk\u0131nda T\u00fcz\u00fck<\/a><\/li>\n
      5. Vak\u0131flar Y\u00f6netmeli\u011fi<\/a><\/li>\n
      6. T\u00fcrk Medeni Kanunu’na G\u00f6re Kurulan ve Genel Kurulu Olan Vak\u0131flar\u0131n Genel Kurul Toplant\u0131lar\u0131na Kat\u0131lacak Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Temsilcilerine \u0130li\u015fkin Y\u00f6netmeli\u011fin Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lmas\u0131na Dair Y\u00f6netmelik<\/a><\/li>\n
      7. 5072 Say\u0131l\u0131 Dernek ve Vak\u0131flar\u0131n Kamu Kurum ve Kurulu\u015flar\u0131 ile \u0130li\u015fkilerine Dair Kanun<\/a><\/li>\n
      8. 5072 Say\u0131l\u0131 Kanunun Uygulanmas\u0131na \u0130li\u015fkin Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 07.11.2006 tarih ve 2006\/22 Say\u0131l\u0131 Genelgesi<\/a><\/li>\n<\/ol>\n<\/li>\n
      9. T\u00fcrk Medeni Kanunu H\u00fck\u00fcmlerine g\u00f6re Kurulan Vak\u0131flar Hakk\u0131nda Tebli\u011fler\n
          \n
        1. 27 Eyl\u00fcl 2008 tarih ve 27010 say\u0131l\u0131 Resmi Gazete; `T\u00fcrk Medeni Kanunu H\u00fck\u00fcmlerine G\u00f6re Kurulan Vak\u0131flar Hakk\u0131nda Tebli\u011fin Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lmas\u0131na Dair Tebli\u011f<\/a><\/li>\n<\/ol>\n<\/li>\n
        2. T\u00fcrk Medeni Kanunu H\u00fck\u00fcmlerine G\u00f6re Kurulan Vak\u0131flarla ile ilgili Genelgeler\n
            \n
          1. 5737 say\u0131l\u0131 Kanunun Uygulanmas\u0131 ile ilgili 2008\/1 say\u0131l\u0131 Genelge<\/a><\/li>\n
          2. T\u00fcrk Medeni Kanunu H\u00fck\u00fcmlerine G\u00f6re Kurulan Vak\u0131flarla ilgili G\u00fcncellenen ve Kald\u0131r\u0131lan Talimatlar Hakk\u0131nda 24.05.2011 tarih ve 2011\/8 say\u0131l\u0131 Genelge<\/a><\/li>\n<\/ol>\n<\/li>\n
          3. Vak\u0131flar\u0131n Vergi Muafiyeti ve Vak\u0131flara Yap\u0131lan Yard\u0131mlar\u0131n Vergiden \u0130ndirilmesi ile \u0130lgili Mevzuat\n
              \n
            1. 193 say\u0131l\u0131 Gelir Vergisi Kanunu (Vak\u0131flar ile \u0130lgili Maddeleri)<\/a><\/li>\n
            2. 193 Say\u0131l\u0131 Gelir Vergisi Kanunu (Vergi Tevkifat\u0131 ile ilgili Maddeleri)<\/a><\/li>\n
            3. 3065 say\u0131l\u0131 KDV Kanunu (Vak\u0131flarla ilgili Maddeleri)<\/a><\/li>\n
            4. 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu (Vak\u0131flar ile \u0130lgili Maddeleri)<\/a><\/li>\n
            5. 4962 Say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 ve Vak\u0131flara Vergi Muafiyeti Tan\u0131nmas\u0131 Hakk\u0131nda Kanun<\/a><\/li>\n
            6. Vak\u0131flara Vergi Muafiyeti Tan\u0131nmas\u0131 Hakk\u0131nda 1 Seri No`lu Genel Tebli\u011f<\/a><\/li>\n<\/ol>\n<\/li>\n
            7. Yard\u0131m ile \u0130lgili Mevzuat\n
                \n
              1. 2860 Say\u0131l\u0131 Yard\u0131m Toplama Kanunu<\/a><\/li>\n
              2. Yard\u0131m Toplama ile \u0130lgili Bakanlar Kurulu Karar\u0131<\/a><\/li>\n
              3. Yard\u0131m Toplama Esas ve Usulleri Hakk\u0131nda Y\u00f6netmelik<\/a><\/li>\n
              4. Yard\u0131m Toplama \u0130\u015flemlerine \u0130li\u015fkin \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131’n\u0131n 07.04.2005 Tarih ve 2005\/38 Say\u0131l\u0131 Genelgesi<\/a><\/li>\n<\/ol>\n<\/li>\n
              5. Diyanet \u0130\u015fleri Ba\u015fkanl\u0131\u011f\u0131 Mevzuat\u0131
                \nHac ve Umre Mevzuat\u0131<\/p>\n
                  \n
                1. Diyanet \u0130\u015fleri Ba\u015fkanl\u0131\u011f\u0131 Kurulu\u015f ve G\u00f6revleri Hakk\u0131nda 633 Say\u0131l\u0131 Kanun<\/a><\/li>\n
                2. Hac Seyahati ile \u0130lgili i\u015flerin Diyanet \u0130\u015fleri Ba\u015fkanl\u0131\u011f\u0131`nca Y\u00fcr\u00fct\u00fclmesine \u0130li\u015fkin Kararname<\/a><\/li>\n
                3. Hac ve Umre Seyahatleri ile \u0130lgili \u0130\u015flerin Diyanet \u0130\u015fleri Ba\u015fkanl\u0131\u011f\u0131`nca Y\u00fcr\u00fct\u00fclmesine Dair Y\u00f6netmelik<\/a><\/li>\n
                4. Seyahat Acentalar\u0131n\u0131n Hac Seferi D\u00fczenlemelerine Dair Esaslar\u0131 Belirleyen Y\u00f6netmelik<\/a><\/li>\n<\/ol>\n<\/li>\n
                5. Kurban Hizmetleri Mevzuat\u0131\n
                    \n
                  1. Kurban Hizmetlerinin Diyanet \u0130\u015fleri Ba\u015fkanl\u0131\u011f\u0131’nca Y\u00fcr\u00fct\u00fclmesine Dair Karar<\/a><\/li>\n
                  2. Kurban Hizmetlerinin Diyanet \u0130\u015fleri Ba\u015fkanl\u0131\u011f\u0131`nca Y\u00fcr\u00fct\u00fclmesine Dair Y\u00f6netmelik<\/a><\/li>\n
                  3. 2015 Y\u0131l\u0131 Kurban Hizmetlerinin Uygulanmas\u0131na Dair Tebli\u011f<\/a><\/li>\n<\/ol>\n<\/li>\n
                  4. Dernekler Mevzuat\u0131\n
                      \n
                    1. 5253 Say\u0131l\u0131 Dernekler Kanunu<\/a><\/li>\n
                    2. Dernekler Y\u00f6netmeli\u011fi<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

                      TDV D\u00f6k\u00fcman Y\u00f6netim Sistemi<\/h4>\n
                        \n
                      1. T\u00fcrkiye Diyanet Vakf\u0131 \u0130\u00e7 Mevzuat\u0131\u00a0<\/a><\/li>\n<\/ol>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” row_position_desktop=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” flex_gap_desktop=”10px” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][divider line_type=”No Line” custom_height=”20″][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

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