{"status":true,"post":{"id":24886,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:54:29","created_at":"2021-02-11T21:00:00.000000Z","updated_at":"2022-10-24T11:54:29.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":24886,"is_featured":0,"title":"Ertelenen KDV beyan ve \u00f6demeleri","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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu 524 s\u0131ra no\u2019lu Genel Tebli\u011f ile koronavir\u00fcs salg\u0131n\u0131na ili\u015fkin olarak \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131\u2019nca al\u0131nan tedbirler kapsam\u0131nda ge\u00e7ici s\u00fcreli\u011fine faaliyetlerine tamamen ara verilmesine\/tamamen durdurulmas\u0131na karar verilen i\u015fyerlerinin bulundu\u011fu sekt\u00f6rlerde faaliyeti bulunan m\u00fckelleflerin Vergi Usul Kanunu\u2019nun m\u00fccbir sebep h\u00fck\u00fcmlerinden faydalan\u0131lmas\u0131 hakk\u0131nda baz\u0131 a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. (25 Ocak 2021) \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Vergi Usul Kanunu\u2019nun 111\u2019inci maddesi uyar\u0131nca, Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n m\u00fccbir sebep hali ilan edilen yerlerdeki m\u00fckelleflerin, an\u0131lan kanun kapsam\u0131nda olup \u00f6deme s\u00fcresi afet tarihinden sonraya rastlayan her t\u00fcrl\u00fc vergi, ceza ve gecikme faizleri ile s\u00f6z konusu kanunun 15\u2019inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca verecekleri beyannamelere istinaden tahakkuk ettirilen vergilerin \u00f6deme s\u00fcrelerini vadelerinin bitim tarihinden itibaren azami bir y\u0131l s\u00fcreyle yetkili oldu\u011fu hususu h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Vergi Usul Kanunu\u2019nun 15\u2019inci maddesi uyar\u0131nca Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na verilen yetki gere\u011fi \u201c\u2026ana faaliyet alan\u0131 itibar\u0131yla \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131\u2019nca al\u0131nan tedbirler kapsam\u0131nda ge\u00e7ici s\u00fcreli\u011fine faaliyetlerine tamamen ara verilmesine\/faaliyetlerinin tamamen durdurulmas\u0131na karar verilen i\u015fyerlerinin bulundu\u011fu sekt\u00f6rlerde faaliyette bulunan m\u00fckelleflerin 1 Aral\u0131k 2020 tarihi (bu tarih dahil) ile al\u0131nan karar kapsam\u0131nda faaliyetlerine tekrar ba\u015flamalar\u0131, uygun g\u00f6r\u00fclen tarih aral\u0131\u011f\u0131nda m\u00fccbir sebep halinde oldu\u011funun kabul edilmesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu ba\u011flamda yukar\u0131da bahsi ge\u00e7en ana faaliyet alanlar\u0131n\u0131n tespit edilmesinde bu tebli\u011fin yay\u0131m tarihi olan 25 Ocak 2021 itibar\u0131yla vergi dairesi kay\u0131tlar\u0131ndaki ana faaliyet kodu dikkate al\u0131nacakt\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer yandan, m\u00fckellefin vergi dairesi kay\u0131tlar\u0131ndaki ana faaliyet kodu itibar\u0131yla yukar\u0131daki belirlenmi\u015f sekt\u00f6rler aras\u0131nda bulunmamas\u0131na ra\u011fmen ana faaliyet alan\u0131 olarak bu sekt\u00f6rlerden herhangi birinde fiilen i\u015ftigal etti\u011fini ispat ve tevsik etmesi halinde, m\u00fckellefin m\u00fccbir sebep kapsam\u0131nda olup olmad\u0131\u011f\u0131n\u0131n tespitinde ana faaliyet kodu yerine fiilen i\u015ftigal edilen ana faaliyet alan\u0131 dikkate al\u0131nacakt\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da m\u00fccbir sebep halinde oldu\u011fu kabul edilen m\u00fckelleflerle ilgili olarak; kanuni verilme s\u00fcresi m\u00fccbir sebep d\u00f6nemine isabet eden ve bu d\u00f6nemde verilmesi gereken Muhtasar Beyannameler (Muhtasar ve Prim Hizmet Beyannamesi dahil) ve Katma De\u011fer Vergisi Beyannameleri ile \u2018Form Ba-Bs\u2019 bildirimlerinin verilme ve s\u00f6z konusu d\u00f6nem i\u00e7erisinde olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e-defterlerin olu\u015fturulma ve imzalanma ile ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemi\u2019ne y\u00fcklenmesi gereken \u2018elektronik defter beratlar\u0131\u2019 ile e-defterler ve bunlara ili\u015fkin berat dosyalar\u0131n\u0131n ikincil kopyalar\u0131n\u0131n y\u00fcklenme s\u00fcrelerinin m\u00fccbir sebep halinin sona erece\u011fi tarihi izleyen ay\u0131n 26\u2019nc\u0131 g\u00fcn\u00fc sonuna kadar ve bu beyannamelere istinaden tahakkuk eden vergilerin \u00f6denme s\u00fcrelerinin beyanname verme s\u00fcresi uzat\u0131lan ilk d\u00f6nemden ba\u015flamak \u00fczere beyannamenin verilmesi gerekti\u011fi ay\u0131 izleyen aydan itibaren s\u0131ras\u0131yla her bir d\u00f6nem i\u00e7in takip eden ay\u0131n sonuna kadar uzat\u0131lmas\u0131 uygun bulunmu\u015ftur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6rnek: Gelir Vergisi ve Katma De\u011fer Vergisi y\u00f6n\u00fcnden m\u00fckellefiyeti bulunan Bay (A), \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131\u2019nca al\u0131nan \u00f6nlemler kapsam\u0131nda ge\u00e7ici s\u00fcreli\u011fine faaliyetine tamamen ara verilmesi nedeniyle bu tebli\u011f uyar\u0131nca m\u00fccbir sebep halindedir. Al\u0131nan karar gere\u011fi Bay (A) faaliyetine 4 Mart 2020\u2019de tekrar ba\u015flam\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu durumda Bay (A)\u2019n\u0131n m\u00fccbir sebep hali 1 Aral\u0131k 2020 tarihinde ba\u015flay\u0131p 4 Mart 2021 tarihinde sona erece\u011finden 2020 Kas\u0131m, 2020 Aral\u0131k, 2021 Ocak, 2021 \u015eubat d\u00f6nemleri Katma De\u011fer Vergisi beyannameleri ile ayn\u0131 d\u00f6nemlere ili\u015fkin Form Ba-Bs bildirimleri 26 Nisan 2021 g\u00fcn\u00fc sonuna kadar verilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> S\u00f6z konusu tarihe kadar verilen Katma De\u011fer Vergisi beyannamelerine istinaden tahakkuk eden vergilerin vadesi 2020 Kas\u0131m d\u00f6nemi i\u00e7in 31 May\u0131s 2021, 2020 Aral\u0131k d\u00f6nemi i\u00e7in 30 Haziran 2021, 2021 Ocak d\u00f6nemi i\u00e7in 2 A\u011fustos 2021, 2021 \u015eubat d\u00f6nemi i\u00e7in 31 A\u011fustos 2021 tarihleri olacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"ertelenen-kdv-beyan-ve-odemeleri","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Ertelenen KDV beyan ve \u00f6demeleri","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":1066,"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":24985,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":24886,"locale":"tr","category_id":73,"title":"Ertelenen KDV beyan ve \u00f6demeleri","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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu 524 s\u0131ra no\u2019lu Genel Tebli\u011f ile koronavir\u00fcs salg\u0131n\u0131na ili\u015fkin olarak \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131\u2019nca al\u0131nan tedbirler kapsam\u0131nda ge\u00e7ici s\u00fcreli\u011fine faaliyetlerine tamamen ara verilmesine\/tamamen durdurulmas\u0131na karar verilen i\u015fyerlerinin bulundu\u011fu sekt\u00f6rlerde faaliyeti bulunan m\u00fckelleflerin Vergi Usul Kanunu\u2019nun m\u00fccbir sebep h\u00fck\u00fcmlerinden faydalan\u0131lmas\u0131 hakk\u0131nda baz\u0131 a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. (25 Ocak 2021) \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Vergi Usul Kanunu\u2019nun 111\u2019inci maddesi uyar\u0131nca, Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n m\u00fccbir sebep hali ilan edilen yerlerdeki m\u00fckelleflerin, an\u0131lan kanun kapsam\u0131nda olup \u00f6deme s\u00fcresi afet tarihinden sonraya rastlayan her t\u00fcrl\u00fc vergi, ceza ve gecikme faizleri ile s\u00f6z konusu kanunun 15\u2019inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca verecekleri beyannamelere istinaden tahakkuk ettirilen vergilerin \u00f6deme s\u00fcrelerini vadelerinin bitim tarihinden itibaren azami bir y\u0131l s\u00fcreyle yetkili oldu\u011fu hususu h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Vergi Usul Kanunu\u2019nun 15\u2019inci maddesi uyar\u0131nca Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na verilen yetki gere\u011fi \u201c\u2026ana faaliyet alan\u0131 itibar\u0131yla \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131\u2019nca al\u0131nan tedbirler kapsam\u0131nda ge\u00e7ici s\u00fcreli\u011fine faaliyetlerine tamamen ara verilmesine\/faaliyetlerinin tamamen durdurulmas\u0131na karar verilen i\u015fyerlerinin bulundu\u011fu sekt\u00f6rlerde faaliyette bulunan m\u00fckelleflerin 1 Aral\u0131k 2020 tarihi (bu tarih dahil) ile al\u0131nan karar kapsam\u0131nda faaliyetlerine tekrar ba\u015flamalar\u0131, uygun g\u00f6r\u00fclen tarih aral\u0131\u011f\u0131nda m\u00fccbir sebep halinde oldu\u011funun kabul edilmesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu ba\u011flamda yukar\u0131da bahsi ge\u00e7en ana faaliyet alanlar\u0131n\u0131n tespit edilmesinde bu tebli\u011fin yay\u0131m tarihi olan 25 Ocak 2021 itibar\u0131yla vergi dairesi kay\u0131tlar\u0131ndaki ana faaliyet kodu dikkate al\u0131nacakt\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer yandan, m\u00fckellefin vergi dairesi kay\u0131tlar\u0131ndaki ana faaliyet kodu itibar\u0131yla yukar\u0131daki belirlenmi\u015f sekt\u00f6rler aras\u0131nda bulunmamas\u0131na ra\u011fmen ana faaliyet alan\u0131 olarak bu sekt\u00f6rlerden herhangi birinde fiilen i\u015ftigal etti\u011fini ispat ve tevsik etmesi halinde, m\u00fckellefin m\u00fccbir sebep kapsam\u0131nda olup olmad\u0131\u011f\u0131n\u0131n tespitinde ana faaliyet kodu yerine fiilen i\u015ftigal edilen ana faaliyet alan\u0131 dikkate al\u0131nacakt\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da m\u00fccbir sebep halinde oldu\u011fu kabul edilen m\u00fckelleflerle ilgili olarak; kanuni verilme s\u00fcresi m\u00fccbir sebep d\u00f6nemine isabet eden ve bu d\u00f6nemde verilmesi gereken Muhtasar Beyannameler (Muhtasar ve Prim Hizmet Beyannamesi dahil) ve Katma De\u011fer Vergisi Beyannameleri ile \u2018Form Ba-Bs\u2019 bildirimlerinin verilme ve s\u00f6z konusu d\u00f6nem i\u00e7erisinde olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e-defterlerin olu\u015fturulma ve imzalanma ile ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemi\u2019ne y\u00fcklenmesi gereken \u2018elektronik defter beratlar\u0131\u2019 ile e-defterler ve bunlara ili\u015fkin berat dosyalar\u0131n\u0131n ikincil kopyalar\u0131n\u0131n y\u00fcklenme s\u00fcrelerinin m\u00fccbir sebep halinin sona erece\u011fi tarihi izleyen ay\u0131n 26\u2019nc\u0131 g\u00fcn\u00fc sonuna kadar ve bu beyannamelere istinaden tahakkuk eden vergilerin \u00f6denme s\u00fcrelerinin beyanname verme s\u00fcresi uzat\u0131lan ilk d\u00f6nemden ba\u015flamak \u00fczere beyannamenin verilmesi gerekti\u011fi ay\u0131 izleyen aydan itibaren s\u0131ras\u0131yla her bir d\u00f6nem i\u00e7in takip eden ay\u0131n sonuna kadar uzat\u0131lmas\u0131 uygun bulunmu\u015ftur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6rnek: Gelir Vergisi ve Katma De\u011fer Vergisi y\u00f6n\u00fcnden m\u00fckellefiyeti bulunan Bay (A), \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131\u2019nca al\u0131nan \u00f6nlemler kapsam\u0131nda ge\u00e7ici s\u00fcreli\u011fine faaliyetine tamamen ara verilmesi nedeniyle bu tebli\u011f uyar\u0131nca m\u00fccbir sebep halindedir. Al\u0131nan karar gere\u011fi Bay (A) faaliyetine 4 Mart 2020\u2019de tekrar ba\u015flam\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu durumda Bay (A)\u2019n\u0131n m\u00fccbir sebep hali 1 Aral\u0131k 2020 tarihinde ba\u015flay\u0131p 4 Mart 2021 tarihinde sona erece\u011finden 2020 Kas\u0131m, 2020 Aral\u0131k, 2021 Ocak, 2021 \u015eubat d\u00f6nemleri Katma De\u011fer Vergisi beyannameleri ile ayn\u0131 d\u00f6nemlere ili\u015fkin Form Ba-Bs bildirimleri 26 Nisan 2021 g\u00fcn\u00fc sonuna kadar verilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> S\u00f6z konusu tarihe kadar verilen Katma De\u011fer Vergisi beyannamelerine istinaden tahakkuk eden vergilerin vadesi 2020 Kas\u0131m d\u00f6nemi i\u00e7in 31 May\u0131s 2021, 2020 Aral\u0131k d\u00f6nemi i\u00e7in 30 Haziran 2021, 2021 Ocak d\u00f6nemi i\u00e7in 2 A\u011fustos 2021, 2021 \u015eubat d\u00f6nemi i\u00e7in 31 A\u011fustos 2021 tarihleri olacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"ertelenen-kdv-beyan-ve-odemeleri","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":"Ertelenen KDV beyan ve \u00f6demeleri","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1066,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}