{"status":true,"post":{"id":20867,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:57:28","created_at":"2019-09-05T21:00:00.000000Z","updated_at":"2022-10-24T10:57:28.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20867,"is_featured":0,"title":"Baz\u0131 vergi bor\u00e7lar\u0131n\u0131n a\u00e7\u0131klanmas\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\">Vergi Usul Kanunu\u2019nun 5. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca, m\u00fckelleflerin vergi tarh\u0131na esas olan beyanlar\u0131, kesinle\u015fen vergi ve cezalar\u0131 ile vadesi ge\u00e7ti\u011fi halde \u00f6denmemi\u015f bulunan vergi ve ceza miktarlar\u0131 Maliye Bakanl\u0131\u011f\u0131nca a\u00e7\u0131klanabilir.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 bu yetkisini mahalline devredebilir. Ayr\u0131ca kamu g\u00f6revlilerince yap\u0131lan adli ve idari soru\u015fturmalar ile ilgili olarak talep edilen bilgi ve belgeler ile bankalara, yapacaklar\u0131 vergi tahsiline y\u00f6nelik bilgiler verilebilir. Bu bilgilerin verilmesine ili\u015fkin usul ve esaslar Maliye Bakanl\u0131\u011f\u0131nca belirlenir. Sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenledikleri veya kulland\u0131klar\u0131 vergi inceleme raporuyla tespit olunanlar\u0131n, kanunla kurulmu\u015f meslek kurulu\u015flar\u0131na ve 3568 say\u0131l\u0131 kanunla kurulan birlik ve meslek odalar\u0131na bildirilmesi vergi mahremiyetini ihlal say\u0131lmaz. Bu takdirde kendilerine bilgi verilen ki\u015fi ve kurumlar da bu maddede yaz\u0131l\u0131 yasaklara uymak zorundad\u0131rlar. Maliye Bakanl\u0131\u011f\u0131 bilgilerin a\u00e7\u0131klanmas\u0131yla ilgili usulleri belirlemeye yetkilidir. <\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 508 say\u0131l\u0131 Genel Tebli\u011f ile Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) 2019 y\u0131l\u0131nda konuya ili\u015fkin a\u00e7\u0131klamalar\u0131n ilgili vergi dairesinin ilan koymaya mahsus yerlerinde as\u0131lmak suretiyle 26 A\u011fustos 2019 ile 9 Eyl\u00fcl 2019 tarihleri (bu tarihler dahil olmak \u00fczere) T\u00fcrkiye genelinde vergi dairelerinde 10 Eyl\u00fcl 2019 ile 24 Eyl\u00fcl 2019 tarihleri aras\u0131nda ise Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n sitesinde yap\u0131lmas\u0131n\u0131 uygun g\u00f6rm\u00fc\u015ft\u00fcr. <\/span><\/p>  <p><span class=\"large\">A\u00e7\u0131klama kapsam\u0131na, her bir vergi dairesine 250 bin TL ve daha fazla borcu olan veya bu tutar ve \u00fczerinde kesinle\u015fen vergi ve cezas\u0131 bulunan m\u00fckellefler al\u0131nm\u0131\u015ft\u0131r. <\/span><br><span class=\"large\"> Konuya ili\u015fkin yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen a\u00e7\u0131klamalarda 31 Aral\u0131k 2018 tarihi itibar\u0131yla vadesi geldi\u011fi halde 30 Haziran 2019 tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan ve nev\u2019i itibar\u0131yla Vergi Usul Kanunu Genel Tebli\u011fi (s\u0131ra no: 293) ile a\u00e7\u0131klama kapsam\u0131na al\u0131nd\u0131\u011f\u0131 belirtilen vergi ve cezalar ile 1 Haziran 2018-31 May\u0131s 2019 tarihleri aras\u0131nda kesinle\u015fen tarhiyatlar\u0131n dikkate al\u0131nmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tebli\u011fde ayr\u0131ca yer alan a\u00e7\u0131klamada baz\u0131 alacaklar\u0131n kapsama al\u0131nmad\u0131\u011f\u0131 ifade edilmi\u015f olup, uygulama a\u00e7\u0131s\u0131ndan \u00f6nemi olan; <\/span><br><span class=\"large\"><\/span><\/p>  <ul>   <li><span class=\"large\"> 6111 say\u0131l\u0131 kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131lmas\u0131 devam eden, <\/span><\/li>   <li><span class=\"large\"> 6552 say\u0131l\u0131 \u0130\u015f Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 ile Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na Dair Kanun\u2019un 73. maddesine g\u00f6re yap\u0131land\u0131r\u0131lmas\u0131 devam eden, <\/span><\/li>   <li><span class=\"large\"> 6552 say\u0131l\u0131 kanunun ge\u00e7ici 2. maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda yap\u0131land\u0131r\u0131lan, <\/span><\/li>   <li><span class=\"large\"> 6736 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131lmas\u0131 devam eden, <\/span><\/li>   <li><span class=\"large\"> 7020 say\u0131l\u0131 Baz\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 kapsam\u0131nda yap\u0131land\u0131r\u0131lmas\u0131 devam eden (Kanunun 5. maddesi kapsam\u0131ndakiler dahil), <\/span><\/li>   <li><span class=\"large\"> 11 May\u0131s 2018 tarihli ve 7143 say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131lan (s\u00f6z konusu kanunun 11. maddesi kapsam\u0131ndakiler dahil) alacaklar\u0131n a\u00e7\u0131klama kapsam\u0131na al\u0131nmamas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><\/li>  <\/ul>  <p><span class=\"large\">Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan yay\u0131mlanan 508 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011f ile vergi idaresine bor\u00e7lu bulunanlarla ilgili olarak yap\u0131lan uyar\u0131n\u0131n m\u00fckelleflerce dikkate al\u0131nmas\u0131, \u00f6zellikle daha \u00f6nce herhangi bir nedenle s\u00fcresinde \u00f6denmemi\u015f vergi bor\u00e7lar\u0131 i\u00e7in takibe al\u0131nm\u0131\u015f m\u00fckelleflerin s\u00f6z konusu bor\u00e7lar\u0131n\u0131 \u00f6demelerine imk\u00e2n sa\u011flanm\u0131\u015ft\u0131r. Di\u011fer yandan ge\u00e7mi\u015f d\u00f6nemlerde vergi bor\u00e7lar\u0131n\u0131 yeniden yap\u0131land\u0131rmaya tabi tutan m\u00fckellefle ilgili olarak da s\u00f6z konusu tebli\u011fde \u201cA\u00e7\u0131klama kapsam\u0131na al\u0131nmayan alacaklar\u201d b\u00f6l\u00fcm\u00fcnde s\u00f6z konusu alacaklar\u0131n hukuki \u00f6zelliklerinin devam etti\u011fi ifade edilmi\u015ftir.<\/span><\/p>  \t\t\t\t","slug":"bazi-vergi-borclarinin-aciklanmasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Baz\u0131 vergi bor\u00e7lar\u0131n\u0131n a\u00e7\u0131klanmas\u0131","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":102,"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":20966,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20867,"locale":"tr","category_id":73,"title":"Baz\u0131 vergi bor\u00e7lar\u0131n\u0131n a\u00e7\u0131klanmas\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\">Vergi Usul Kanunu\u2019nun 5. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca, m\u00fckelleflerin vergi tarh\u0131na esas olan beyanlar\u0131, kesinle\u015fen vergi ve cezalar\u0131 ile vadesi ge\u00e7ti\u011fi halde \u00f6denmemi\u015f bulunan vergi ve ceza miktarlar\u0131 Maliye Bakanl\u0131\u011f\u0131nca a\u00e7\u0131klanabilir.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 bu yetkisini mahalline devredebilir. Ayr\u0131ca kamu g\u00f6revlilerince yap\u0131lan adli ve idari soru\u015fturmalar ile ilgili olarak talep edilen bilgi ve belgeler ile bankalara, yapacaklar\u0131 vergi tahsiline y\u00f6nelik bilgiler verilebilir. Bu bilgilerin verilmesine ili\u015fkin usul ve esaslar Maliye Bakanl\u0131\u011f\u0131nca belirlenir. Sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenledikleri veya kulland\u0131klar\u0131 vergi inceleme raporuyla tespit olunanlar\u0131n, kanunla kurulmu\u015f meslek kurulu\u015flar\u0131na ve 3568 say\u0131l\u0131 kanunla kurulan birlik ve meslek odalar\u0131na bildirilmesi vergi mahremiyetini ihlal say\u0131lmaz. Bu takdirde kendilerine bilgi verilen ki\u015fi ve kurumlar da bu maddede yaz\u0131l\u0131 yasaklara uymak zorundad\u0131rlar. Maliye Bakanl\u0131\u011f\u0131 bilgilerin a\u00e7\u0131klanmas\u0131yla ilgili usulleri belirlemeye yetkilidir. <\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 508 say\u0131l\u0131 Genel Tebli\u011f ile Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) 2019 y\u0131l\u0131nda konuya ili\u015fkin a\u00e7\u0131klamalar\u0131n ilgili vergi dairesinin ilan koymaya mahsus yerlerinde as\u0131lmak suretiyle 26 A\u011fustos 2019 ile 9 Eyl\u00fcl 2019 tarihleri (bu tarihler dahil olmak \u00fczere) T\u00fcrkiye genelinde vergi dairelerinde 10 Eyl\u00fcl 2019 ile 24 Eyl\u00fcl 2019 tarihleri aras\u0131nda ise Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n sitesinde yap\u0131lmas\u0131n\u0131 uygun g\u00f6rm\u00fc\u015ft\u00fcr. <\/span><\/p>  <p><span class=\"large\">A\u00e7\u0131klama kapsam\u0131na, her bir vergi dairesine 250 bin TL ve daha fazla borcu olan veya bu tutar ve \u00fczerinde kesinle\u015fen vergi ve cezas\u0131 bulunan m\u00fckellefler al\u0131nm\u0131\u015ft\u0131r. <\/span><br><span class=\"large\"> Konuya ili\u015fkin yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen a\u00e7\u0131klamalarda 31 Aral\u0131k 2018 tarihi itibar\u0131yla vadesi geldi\u011fi halde 30 Haziran 2019 tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan ve nev\u2019i itibar\u0131yla Vergi Usul Kanunu Genel Tebli\u011fi (s\u0131ra no: 293) ile a\u00e7\u0131klama kapsam\u0131na al\u0131nd\u0131\u011f\u0131 belirtilen vergi ve cezalar ile 1 Haziran 2018-31 May\u0131s 2019 tarihleri aras\u0131nda kesinle\u015fen tarhiyatlar\u0131n dikkate al\u0131nmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tebli\u011fde ayr\u0131ca yer alan a\u00e7\u0131klamada baz\u0131 alacaklar\u0131n kapsama al\u0131nmad\u0131\u011f\u0131 ifade edilmi\u015f olup, uygulama a\u00e7\u0131s\u0131ndan \u00f6nemi olan; <\/span><br><span class=\"large\"><\/span><\/p>  <ul>   <li><span class=\"large\"> 6111 say\u0131l\u0131 kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131lmas\u0131 devam eden, <\/span><\/li>   <li><span class=\"large\"> 6552 say\u0131l\u0131 \u0130\u015f Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 ile Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na Dair Kanun\u2019un 73. maddesine g\u00f6re yap\u0131land\u0131r\u0131lmas\u0131 devam eden, <\/span><\/li>   <li><span class=\"large\"> 6552 say\u0131l\u0131 kanunun ge\u00e7ici 2. maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda yap\u0131land\u0131r\u0131lan, <\/span><\/li>   <li><span class=\"large\"> 6736 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131lmas\u0131 devam eden, <\/span><\/li>   <li><span class=\"large\"> 7020 say\u0131l\u0131 Baz\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 kapsam\u0131nda yap\u0131land\u0131r\u0131lmas\u0131 devam eden (Kanunun 5. maddesi kapsam\u0131ndakiler dahil), <\/span><\/li>   <li><span class=\"large\"> 11 May\u0131s 2018 tarihli ve 7143 say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131lan (s\u00f6z konusu kanunun 11. maddesi kapsam\u0131ndakiler dahil) alacaklar\u0131n a\u00e7\u0131klama kapsam\u0131na al\u0131nmamas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><\/li>  <\/ul>  <p><span class=\"large\">Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan yay\u0131mlanan 508 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011f ile vergi idaresine bor\u00e7lu bulunanlarla ilgili olarak yap\u0131lan uyar\u0131n\u0131n m\u00fckelleflerce dikkate al\u0131nmas\u0131, \u00f6zellikle daha \u00f6nce herhangi bir nedenle s\u00fcresinde \u00f6denmemi\u015f vergi bor\u00e7lar\u0131 i\u00e7in takibe al\u0131nm\u0131\u015f m\u00fckelleflerin s\u00f6z konusu bor\u00e7lar\u0131n\u0131 \u00f6demelerine imk\u00e2n sa\u011flanm\u0131\u015ft\u0131r. Di\u011fer yandan ge\u00e7mi\u015f d\u00f6nemlerde vergi bor\u00e7lar\u0131n\u0131 yeniden yap\u0131land\u0131rmaya tabi tutan m\u00fckellefle ilgili olarak da s\u00f6z konusu tebli\u011fde \u201cA\u00e7\u0131klama kapsam\u0131na al\u0131nmayan alacaklar\u201d b\u00f6l\u00fcm\u00fcnde s\u00f6z konusu alacaklar\u0131n hukuki \u00f6zelliklerinin devam etti\u011fi ifade edilmi\u015ftir.<\/span><\/p>  \t\t\t\t","slug":"bazi-vergi-borclarinin-aciklanmasi","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 vergi bor\u00e7lar\u0131n\u0131n a\u00e7\u0131klanmas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":102,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}