//DateUtils unit'ini uses'a eklemeyi unutmayın
with IbQuery1 do
Begin
    Close;
    Sql.Clear;
    Sql.Add('select * from TBL_UYELER where ' +
    '(EXTRACT(MONTH FROM TARIH))=' +
    IntToStr(MonthOf(Date)) +
    ' AND (EXTRACT(DAY FROM TARIH))= ' +
    IntToStr(DayOf(Date)));
    Open;
end;