{"status":true,"post":{"id":27015,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:27:11","created_at":"2021-06-10T21:00:00.000000Z","updated_at":"2022-10-24T12:27:11.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":27015,"is_featured":0,"title":"Baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131","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\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019 tasar\u0131s\u0131 ile;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Vergi Usul Kanunu kapsam\u0131na giren;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nceki d\u00f6nemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ili\u015fkin vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. 2021 y\u0131l\u0131na ili\u015fkin olarak 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nce tahakkuk eden vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131 (2021 y\u0131l\u0131 i\u00e7in tahakkuk eden motorlu ta\u015f\u0131tlar vergisi ikinci taksiti hari\u00e7),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nce yap\u0131lan tespitlere ili\u015fkin olarak vergi asl\u0131na ba\u011fl\u0131 olmayan vergi cezalar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nce verilen idari para cezalar\u0131 (Umumi H\u0131fz\u0131ss\u0131hha Kanunu, T\u00fct\u00fcn \u00dcr\u00fcnlerinin Zararlar\u0131n\u0131n \u00d6nlenmesi ve Kontrol\u00fc Hakk\u0131nda Kanun\u2019a g\u00f6re verilen idari para cezalar\u0131 ile Kamu Mali Y\u00f6netimi ve Kontrol Kanunu\u2019na ekli (III) say\u0131l\u0131 cetvelde yer alan d\u00fczenleyici ve denetleyici kurumlar taraf\u0131ndan verilen idari para cezalar\u0131 hari\u00e7),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> c. Yukar\u0131daki bentler d\u0131\u015f\u0131nda kalan ve Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil dairelerince Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun kapsam\u0131nda tahsil dairesine takip i\u00e7in intikal etmi\u015f olan asli ve fer\u2019i amme alacaklar\u0131 (adli para cezalar\u0131 hari\u00e7),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00e7. \u0130\u015fletmede mevcut oldu\u011fu halde kay\u0131tlarda yer almayan ya da kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan emtia, makina, te\u00e7hizat, demirba\u015f ile kasa mevcudu ve ortaklardan alacaklar\u0131n beyan\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> d. 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nce G\u00fcmr\u00fck Kanunu ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan 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 g\u00fcmr\u00fck vergileri, idari para cezalar\u0131, faizler, gecikme faizleri, gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> e. Sosyal G\u00fcvenlik Kanunu\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun kapsam\u0131nda takip edilen ve bu kanunun yay\u0131m tarihine veya bu kanunun ilgili h\u00fck\u00fcmlerinde belirtilen s\u00fcrelerin sonuna kadar tahakkuk etti\u011fi halde \u00f6denmemi\u015f olan;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 4\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (c) bentleri kapsam\u0131ndaki sigortal\u0131l\u0131k stat\u00fclerinden kaynaklanan, 2021 y\u0131l\u0131 nisan ay\u0131 ve \u00f6nceki aylara ili\u015fkin sigorta primi, emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131\u011f\u0131, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. 2021 y\u0131l\u0131 nisan ay\u0131 ve \u00f6nceki aylara ili\u015fkin iste\u011fe ba\u011fl\u0131 sigorta primleri ve topluluk sigortas\u0131 primi ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. 30 Nisan 2021 tarihine kadar (bu tarih dahil) bitirilmi\u015f olan \u00f6zel nitelikteki in\u015faatlar ile ihale konusu i\u015flere ili\u015fkin yap\u0131lan \u00f6n de\u011ferlendirme, ara\u015ft\u0131rma veya tespit sonucunda bulunan eksik i\u015f\u00e7ilik tutar\u0131 \u00fczerinden hesaplanan sigorta primi ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 4. 30 Nisan 2021 tarihine kadar (bu tarih dahil) i\u015flenen fiillere ili\u015fkin olup ilgili kanunlar\u0131 uyar\u0131nca uygulanan idari para cezalar\u0131 ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 5. \u0130lgili kanunlar\u0131 gere\u011fince takip edilen 2021 y\u0131l\u0131 nisan ay\u0131 ve \u00f6nceki aylara ili\u015fkin damga vergisi, \u00f6zel i\u015flem vergisi ve e\u011fitime katk\u0131 pay\u0131 ile bunlara ba\u011fl\u0131 gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> f. \u0130l \u00f6zel idarelerinin Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun kapsam\u0131nda takip edilen ve vadesi 30 Nisan 2021\u2019den (bu tarih dahil) \u00f6nce oldu\u011fu halde bu kanunun yay\u0131m\u0131 tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan asli ve fer\u2019i amme alacaklar\u0131n; Vergi Usul Kanunu kapsam\u0131na giren ve 30 Nisan 2021\u2019den (bu tarih dahil) \u00f6nceki d\u00f6nemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ili\u015fkin vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131 2021 y\u0131l\u0131na ili\u015fkin olarak 30 Nisan 2021\u2019den (bu tarih dahil) \u00f6nce tahakkuk eden vergi (2021) y\u0131l\u0131na ili\u015fkin tahakkuk eden emlak vergisi ile i\u015fyeri ve di\u011fer \u015fekillerde kullan\u0131lan binalara ait \u00e7evre temizlik vergisi hari\u00e7) ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131, bunlar\u0131n d\u0131\u015f\u0131nda kalan ve Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun kapsam\u0131nda takip edilen ve bu kanunun yay\u0131m\u0131 tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan asli ve fer\u2019i amme alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  \t\t\t\t","slug":"bazi-alacaklarin-yeniden-yapilandirilmasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1050,"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":27114,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":27015,"locale":"tr","category_id":73,"title":"Baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131","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\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019 tasar\u0131s\u0131 ile;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Vergi Usul Kanunu kapsam\u0131na giren;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nceki d\u00f6nemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ili\u015fkin vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. 2021 y\u0131l\u0131na ili\u015fkin olarak 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nce tahakkuk eden vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131 (2021 y\u0131l\u0131 i\u00e7in tahakkuk eden motorlu ta\u015f\u0131tlar vergisi ikinci taksiti hari\u00e7),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nce yap\u0131lan tespitlere ili\u015fkin olarak vergi asl\u0131na ba\u011fl\u0131 olmayan vergi cezalar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nce verilen idari para cezalar\u0131 (Umumi H\u0131fz\u0131ss\u0131hha Kanunu, T\u00fct\u00fcn \u00dcr\u00fcnlerinin Zararlar\u0131n\u0131n \u00d6nlenmesi ve Kontrol\u00fc Hakk\u0131nda Kanun\u2019a g\u00f6re verilen idari para cezalar\u0131 ile Kamu Mali Y\u00f6netimi ve Kontrol Kanunu\u2019na ekli (III) say\u0131l\u0131 cetvelde yer alan d\u00fczenleyici ve denetleyici kurumlar taraf\u0131ndan verilen idari para cezalar\u0131 hari\u00e7),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> c. Yukar\u0131daki bentler d\u0131\u015f\u0131nda kalan ve Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil dairelerince Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun kapsam\u0131nda tahsil dairesine takip i\u00e7in intikal etmi\u015f olan asli ve fer\u2019i amme alacaklar\u0131 (adli para cezalar\u0131 hari\u00e7),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00e7. \u0130\u015fletmede mevcut oldu\u011fu halde kay\u0131tlarda yer almayan ya da kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan emtia, makina, te\u00e7hizat, demirba\u015f ile kasa mevcudu ve ortaklardan alacaklar\u0131n beyan\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> d. 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nce G\u00fcmr\u00fck Kanunu ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan 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 g\u00fcmr\u00fck vergileri, idari para cezalar\u0131, faizler, gecikme faizleri, gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> e. Sosyal G\u00fcvenlik Kanunu\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun kapsam\u0131nda takip edilen ve bu kanunun yay\u0131m tarihine veya bu kanunun ilgili h\u00fck\u00fcmlerinde belirtilen s\u00fcrelerin sonuna kadar tahakkuk etti\u011fi halde \u00f6denmemi\u015f olan;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 4\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (c) bentleri kapsam\u0131ndaki sigortal\u0131l\u0131k stat\u00fclerinden kaynaklanan, 2021 y\u0131l\u0131 nisan ay\u0131 ve \u00f6nceki aylara ili\u015fkin sigorta primi, emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131\u011f\u0131, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. 2021 y\u0131l\u0131 nisan ay\u0131 ve \u00f6nceki aylara ili\u015fkin iste\u011fe ba\u011fl\u0131 sigorta primleri ve topluluk sigortas\u0131 primi ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. 30 Nisan 2021 tarihine kadar (bu tarih dahil) bitirilmi\u015f olan \u00f6zel nitelikteki in\u015faatlar ile ihale konusu i\u015flere ili\u015fkin yap\u0131lan \u00f6n de\u011ferlendirme, ara\u015ft\u0131rma veya tespit sonucunda bulunan eksik i\u015f\u00e7ilik tutar\u0131 \u00fczerinden hesaplanan sigorta primi ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 4. 30 Nisan 2021 tarihine kadar (bu tarih dahil) i\u015flenen fiillere ili\u015fkin olup ilgili kanunlar\u0131 uyar\u0131nca uygulanan idari para cezalar\u0131 ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 5. \u0130lgili kanunlar\u0131 gere\u011fince takip edilen 2021 y\u0131l\u0131 nisan ay\u0131 ve \u00f6nceki aylara ili\u015fkin damga vergisi, \u00f6zel i\u015flem vergisi ve e\u011fitime katk\u0131 pay\u0131 ile bunlara ba\u011fl\u0131 gecikme zamm\u0131 alacaklar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> f. \u0130l \u00f6zel idarelerinin Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun kapsam\u0131nda takip edilen ve vadesi 30 Nisan 2021\u2019den (bu tarih dahil) \u00f6nce oldu\u011fu halde bu kanunun yay\u0131m\u0131 tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan asli ve fer\u2019i amme alacaklar\u0131n; Vergi Usul Kanunu kapsam\u0131na giren ve 30 Nisan 2021\u2019den (bu tarih dahil) \u00f6nceki d\u00f6nemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ili\u015fkin vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131 2021 y\u0131l\u0131na ili\u015fkin olarak 30 Nisan 2021\u2019den (bu tarih dahil) \u00f6nce tahakkuk eden vergi (2021) y\u0131l\u0131na ili\u015fkin tahakkuk eden emlak vergisi ile i\u015fyeri ve di\u011fer \u015fekillerde kullan\u0131lan binalara ait \u00e7evre temizlik vergisi hari\u00e7) ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131, bunlar\u0131n d\u0131\u015f\u0131nda kalan ve Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun kapsam\u0131nda takip edilen ve bu kanunun yay\u0131m\u0131 tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan asli ve fer\u2019i amme alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  \t\t\t\t","slug":"bazi-alacaklarin-yeniden-yapilandirilmasi","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":"Baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131","meta_description":"DR. 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