{"status":true,"post":{"id":16678,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:10:59","created_at":"2017-06-04T21:00:00.000000Z","updated_at":"2022-10-21T07:10:59.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":16678,"is_featured":0,"title":"7020 say\u0131l\u0131 baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 kanunu","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">7020 say\u0131l\u0131 \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda ve Bir Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019 27 May\u0131s 2017 <\/span><br><span class=\"large\"> g\u00fcn ve 30078 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mland\u0131. S\u00f6z konusu kanunun birinci maddesi h\u00fckm\u00fc gere\u011fi olarak;<\/span><\/p>  <p><span class=\"large\"><strong>1.<\/strong> Vergi Usul Kanunu kapsam\u0131na giren;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">31 Mart 2017 (bu tarih dahil) tarihinden \u00f6nceki d\u00f6nemlere beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ili\u015fkin vergi ve bunlara<\/span><span style=\"font-size: 15.6px;\">ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri ile gecikme zamlar\u0131ndan,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">2017 y\u0131l\u0131na ili\u015fkin olarak 31 Mart 2017 tarihinden (bu tarih dahil) \u00f6nce tahakkuk eden vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri ile gecikme zamlar\u0131ndan,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">31 Mart 2017 tarihinden (bu tarih dahil) \u00f6nce yap\u0131lan tespitlere ili\u015fkin olarak vergi asl\u0131na ba\u011fl\u0131 olmayan vergi cezalar\u0131ndan,<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>2.<\/strong> 31 Mart 2017 tarihinden bu tarih dahil olmak \u00fczere Askerlik Kanunu, m\u00fclga Karayollar\u0131 Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Kurulu\u015f ve G\u00f6revleri Hakk\u0131nda Kanun, Milletvekili Se\u00e7imi Kanunu, Karayollar\u0131 Trafik Kanunu, Mahalli \u0130dareler, Mahalle Muhtarlar\u0131 ve \u0130htiyar Heyetleri Se\u00e7imi Hakk\u0131nda Kanun, Anayasa De\u011fi\u015fikliklerinin Halk Oyuna Sunulmas\u0131 Hakk\u0131nda Kanun, m\u00fclga Radyo ve Televizyonlar\u0131n Kurulu\u015f ve Yay\u0131nlar\u0131 Hakk\u0131nda Kanun, Karayolu Ta\u015f\u0131ma Kanunu, N\u00fcfus Hizmetleri Kanunu, Karayollar\u0131 Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn Te\u015fkilat G\u00f6revleri Hakk\u0131nda Kanun, Radyo ve Televizyon Kurulu\u015f ve Yay\u0131n Hizmetleri Hakk\u0131nda Kanun gere\u011fince verilen idari para cezalar\u0131ndan,<\/span><\/p>  <p><span class=\"large\"><strong>3.<\/strong> Yukar\u0131da belirtilenler d\u0131\u015f\u0131nda kalan 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun kapsam\u0131nda takip edilen 28 Mart 2002 tarihli ve 4769 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Kanunu kapsam\u0131nda olup tahsil dairesine takip i\u00e7in intikal etmi\u015f olan amme alacaklar\u0131 dahil olmak \u00fczere asli ve fer\u2019i amme alacaklar\u0131ndan, (ancak adli ve idari cezalar ile m\u00fclga Petrol Kanunu\u2019na istinaden al\u0131nan Devlet Hissesi ve Devlet Hakk\u0131, \u015eeker Kanunu\u2019na istinaden al\u0131nan \u015feker fiyat fark\u0131, Milli Korunma Su\u00e7lar\u0131n\u0131n Aff\u0131na, Milli Korunma Te\u015fkilat, Sermaye ve Fon Hesaplar\u0131n\u0131n Tasfiyesine ve Baz\u0131 H\u00fck\u00fcmler \u0130hdas\u0131na Dair Kanuna istinaden al\u0131nan akaryak\u0131t fiyat istikrar pay\u0131 ve akaryak\u0131t fiyat fark\u0131, Maden Kanunu\u2019na istinaden al\u0131nan devlet hakk\u0131 ve \u00f6zel idare pay\u0131 ile madencilik fonu, Denizcilik M\u00fcste\u015farl\u0131\u011f\u0131\u2019n\u0131n Kurulu\u015f ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnameye ve 655 say\u0131l\u0131 Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131n\u0131n Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnameye istinaden al\u0131nan k\u0131lavuzluk <\/span><br><span class=\"large\"> ve r\u00f6morkorc\u00fcl\u00fck hizmetleri paylar\u0131 <\/span><span class=\"large\">hari\u00e7) olmak \u00fczere;<\/span><\/p>  <p><span class=\"large\">7020 say\u0131l\u0131 kanun gere\u011fince 31 Mart 2017 tarihinden \u00f6nce (bu tarih dahil) G\u00fcmr\u00fck Kanunu ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun H\u00fck\u00fcmlerine g\u00f6re takip edilen vergileri, idari para cezalar\u0131, faizleri, gecikme faizleri ile gecikme <\/span><span class=\"large\">zamm\u0131 alacaklar\u0131ndan,<\/span><\/p>  <p><span class=\"large\">Sosyal G\u00fcvenlik Kurumu\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun h\u00fck\u00fcmlerine g\u00f6re takip edilen ve 27 May\u0131s 2017 tarihi veya s\u00f6z konusu kanunun ilgili h\u00fck\u00fcmlerinde belirtilen s\u00fcrelerin sonuna kadar tahakkuk etti\u011fi halde \u00f6denmemi\u015f olan ve bu konuda ayr\u0131ca olu\u015fmu\u015f bor\u00e7lar ile belediyeye olan bor\u00e7lar\u0131n da yeniden yap\u0131land\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu d\u00fczenleme kanunda \u00f6ng\u00f6r\u00fclen vergi bor\u00e7lar\u0131n\u0131 s\u00fcresinde \u00f6demeyenler i\u00e7in \u00f6nemli bir kolayl\u0131k sa\u011flamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">7020 say\u0131l\u0131 kanunun temel amac\u0131 mevcut kamu alacaklar\u0131n\u0131n bor\u00e7lulara \u00f6nerilen kolay \u00f6deme olanaklar\u0131yla tasfiyesine y\u00f6neliktir. Bu ba\u011flamda bor\u00e7lular\u0131n <\/span><br><span class=\"large\"> 30 Haziran 2017 tarihine kadar kanunda \u00f6ng\u00f6r\u00fclen alacakl\u0131 makamlara <\/span><br><span class=\"large\"> ba\u015fvurmalar\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan kanun maddelerinde yer alan kamu alacaklar\u0131 i\u00e7in daha \u00f6nce yap\u0131lan yeniden yap\u0131land\u0131rma nedeniyle gelir ve kurumlar vergisine mahsuben 2017 y\u0131l\u0131nda \u00f6denmesi gereken ge\u00e7ici vergi ile 2017 y\u0131l\u0131nda \u00f6denmesi gereken gelir vergisi ikinci taksitleri bu kanun h\u00fck\u00fcmlerinden yararlanamayacaklard\u0131r.<\/span><\/p>  \t\t\t\t","slug":"7020-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-kanunu","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"7020 say\u0131l\u0131 baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 kanunu","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":118,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":16777,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":16678,"locale":"tr","category_id":73,"title":"7020 say\u0131l\u0131 baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 kanunu","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">7020 say\u0131l\u0131 \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda ve Bir Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019 27 May\u0131s 2017 <\/span><br><span class=\"large\"> g\u00fcn ve 30078 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mland\u0131. S\u00f6z konusu kanunun birinci maddesi h\u00fckm\u00fc gere\u011fi olarak;<\/span><\/p>  <p><span class=\"large\"><strong>1.<\/strong> Vergi Usul Kanunu kapsam\u0131na giren;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">31 Mart 2017 (bu tarih dahil) tarihinden \u00f6nceki d\u00f6nemlere beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ili\u015fkin vergi ve bunlara<\/span><span style=\"font-size: 15.6px;\">ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri ile gecikme zamlar\u0131ndan,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">2017 y\u0131l\u0131na ili\u015fkin olarak 31 Mart 2017 tarihinden (bu tarih dahil) \u00f6nce tahakkuk eden vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri ile gecikme zamlar\u0131ndan,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">31 Mart 2017 tarihinden (bu tarih dahil) \u00f6nce yap\u0131lan tespitlere ili\u015fkin olarak vergi asl\u0131na ba\u011fl\u0131 olmayan vergi cezalar\u0131ndan,<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>2.<\/strong> 31 Mart 2017 tarihinden bu tarih dahil olmak \u00fczere Askerlik Kanunu, m\u00fclga Karayollar\u0131 Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Kurulu\u015f ve G\u00f6revleri Hakk\u0131nda Kanun, Milletvekili Se\u00e7imi Kanunu, Karayollar\u0131 Trafik Kanunu, Mahalli \u0130dareler, Mahalle Muhtarlar\u0131 ve \u0130htiyar Heyetleri Se\u00e7imi Hakk\u0131nda Kanun, Anayasa De\u011fi\u015fikliklerinin Halk Oyuna Sunulmas\u0131 Hakk\u0131nda Kanun, m\u00fclga Radyo ve Televizyonlar\u0131n Kurulu\u015f ve Yay\u0131nlar\u0131 Hakk\u0131nda Kanun, Karayolu Ta\u015f\u0131ma Kanunu, N\u00fcfus Hizmetleri Kanunu, Karayollar\u0131 Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn Te\u015fkilat G\u00f6revleri Hakk\u0131nda Kanun, Radyo ve Televizyon Kurulu\u015f ve Yay\u0131n Hizmetleri Hakk\u0131nda Kanun gere\u011fince verilen idari para cezalar\u0131ndan,<\/span><\/p>  <p><span class=\"large\"><strong>3.<\/strong> Yukar\u0131da belirtilenler d\u0131\u015f\u0131nda kalan 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun kapsam\u0131nda takip edilen 28 Mart 2002 tarihli ve 4769 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Kanunu kapsam\u0131nda olup tahsil dairesine takip i\u00e7in intikal etmi\u015f olan amme alacaklar\u0131 dahil olmak \u00fczere asli ve fer\u2019i amme alacaklar\u0131ndan, (ancak adli ve idari cezalar ile m\u00fclga Petrol Kanunu\u2019na istinaden al\u0131nan Devlet Hissesi ve Devlet Hakk\u0131, \u015eeker Kanunu\u2019na istinaden al\u0131nan \u015feker fiyat fark\u0131, Milli Korunma Su\u00e7lar\u0131n\u0131n Aff\u0131na, Milli Korunma Te\u015fkilat, Sermaye ve Fon Hesaplar\u0131n\u0131n Tasfiyesine ve Baz\u0131 H\u00fck\u00fcmler \u0130hdas\u0131na Dair Kanuna istinaden al\u0131nan akaryak\u0131t fiyat istikrar pay\u0131 ve akaryak\u0131t fiyat fark\u0131, Maden Kanunu\u2019na istinaden al\u0131nan devlet hakk\u0131 ve \u00f6zel idare pay\u0131 ile madencilik fonu, Denizcilik M\u00fcste\u015farl\u0131\u011f\u0131\u2019n\u0131n Kurulu\u015f ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnameye ve 655 say\u0131l\u0131 Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131n\u0131n Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnameye istinaden al\u0131nan k\u0131lavuzluk <\/span><br><span class=\"large\"> ve r\u00f6morkorc\u00fcl\u00fck hizmetleri paylar\u0131 <\/span><span class=\"large\">hari\u00e7) olmak \u00fczere;<\/span><\/p>  <p><span class=\"large\">7020 say\u0131l\u0131 kanun gere\u011fince 31 Mart 2017 tarihinden \u00f6nce (bu tarih dahil) G\u00fcmr\u00fck Kanunu ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun H\u00fck\u00fcmlerine g\u00f6re takip edilen vergileri, idari para cezalar\u0131, faizleri, gecikme faizleri ile gecikme <\/span><span class=\"large\">zamm\u0131 alacaklar\u0131ndan,<\/span><\/p>  <p><span class=\"large\">Sosyal G\u00fcvenlik Kurumu\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun h\u00fck\u00fcmlerine g\u00f6re takip edilen ve 27 May\u0131s 2017 tarihi veya s\u00f6z konusu kanunun ilgili h\u00fck\u00fcmlerinde belirtilen s\u00fcrelerin sonuna kadar tahakkuk etti\u011fi halde \u00f6denmemi\u015f olan ve bu konuda ayr\u0131ca olu\u015fmu\u015f bor\u00e7lar ile belediyeye olan bor\u00e7lar\u0131n da yeniden yap\u0131land\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu d\u00fczenleme kanunda \u00f6ng\u00f6r\u00fclen vergi bor\u00e7lar\u0131n\u0131 s\u00fcresinde \u00f6demeyenler i\u00e7in \u00f6nemli bir kolayl\u0131k sa\u011flamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">7020 say\u0131l\u0131 kanunun temel amac\u0131 mevcut kamu alacaklar\u0131n\u0131n bor\u00e7lulara \u00f6nerilen kolay \u00f6deme olanaklar\u0131yla tasfiyesine y\u00f6neliktir. Bu ba\u011flamda bor\u00e7lular\u0131n <\/span><br><span class=\"large\"> 30 Haziran 2017 tarihine kadar kanunda \u00f6ng\u00f6r\u00fclen alacakl\u0131 makamlara <\/span><br><span class=\"large\"> ba\u015fvurmalar\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan kanun maddelerinde yer alan kamu alacaklar\u0131 i\u00e7in daha \u00f6nce yap\u0131lan yeniden yap\u0131land\u0131rma nedeniyle gelir ve kurumlar vergisine mahsuben 2017 y\u0131l\u0131nda \u00f6denmesi gereken ge\u00e7ici vergi ile 2017 y\u0131l\u0131nda \u00f6denmesi gereken gelir vergisi ikinci taksitleri bu kanun h\u00fck\u00fcmlerinden yararlanamayacaklard\u0131r.<\/span><\/p>  \t\t\t\t","slug":"7020-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-kanunu","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"7020 say\u0131l\u0131 baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 kanunu","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":118,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}