{"status":true,"post":{"id":14692,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:50:05","created_at":"2016-09-25T21:00:00.000000Z","updated_at":"2022-10-21T06:50:05.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":14692,"is_featured":0,"title":"Gecikmi\u015f bor\u00e7lara Y\u0130-\u00dcFE uygulamas\u0131 indirimi","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\">Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019un Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 19 A\u011fustos 2016 tarihi de dahil vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da hen\u00fcz \u00f6deme s\u00fcresi ge\u00e7memi\u015f olan vergiler de girmektedir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu madde kapsam\u0131nda \u00f6denecek alacak tutar\u0131n\u0131n tespiti i\u00e7in vergi as\u0131llar\u0131na; vade tarihinden kanunun Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 tarihe kadar ge\u00e7en s\u00fcre i\u00e7in gecikme zamm\u0131 yerine; Y\u0130-\u00dcFE (Yurti\u00e7i \u00dcretici Fiyat Endeksi) ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak Y\u0130-\u00dcFE tutar\u0131 hesaplanacakt\u0131r. Daha \u00f6nce s\u00f6z konusu alacak i\u00e7in gecikme faizi hesaplanm\u0131\u015f olsa bile \u201cBaz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u201d h\u00fck\u00fcmlerinden yararlanmak i\u00e7in ba\u015fvuruda bulunanlar i\u00e7in de ayn\u0131 uygulama ge\u00e7erlidir.<\/span><\/p>  <p><span class=\"large\">Bir ba\u015fka anlat\u0131mla Y\u0130-\u00dcFE tutar\u0131 vergi asl\u0131 ile toplanarak vergi idaresinin alacak tutar\u0131 hesaplanacak, dolay\u0131s\u0131yla vergi alaca\u011f\u0131n\u0131n hesaplanmas\u0131nda gecikme faizi ve zamm\u0131na g\u00f6re alacak tespit edilmeyecektir. Bu \u015fekilde hesaplanacak tutar yeniden yap\u0131land\u0131rma ile ilgili kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmesi halinde ge\u00e7erli olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 T\u00fcrkiye \u0130statistik Kurumu\u2019nun her ay belirledi\u011fi <\/span><span class=\"large\">31 Aral\u0131k 2004 tarihine kadar toptan e\u015fya fiyatlar\u0131 endeksi (TEFE) ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131, 1 Ocak 2005 tarihinden itibaren \u00fcretici fiyatlar\u0131 endeksi (\u00dcFE) ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131 1 Ocak 2014 tarihinden itibaren yurti\u00e7i \u00fcretici fiyat endeksi (Y\u0130-\u00dcFE) ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131 ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE tutar\u0131n\u0131n hesaplanmas\u0131nda Vergi Usul Kanunu\u2019na g\u00f6re hesaplanan gecikme faizi ve Amme Alacaklar\u0131n\u0131n Tahsili Usul\u00fc Hakk\u0131ndaki Kanun\u2019a g\u00f6re hesaplanan gecikme zamm\u0131n\u0131n hesaplama y\u00f6ntemi ve s\u00fcreleri de\u011fi\u015ftirilmemekte, sadece Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131\u2019na y\u00f6nelik olarak gecikme faizi \/ gecikme zamm\u0131 oran\u0131 yerine Y\u0130-\u00dcFE de\u011fi\u015fim oranlar\u0131n\u0131n kullan\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmektedir.<\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE hesaplamas\u0131 gecikme faizi veya gecikme zamm\u0131 d\u0131\u015f\u0131nda Baz\u0131 Kamu Alacaklar\u0131n\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun kapsam\u0131na giren di\u011fer fer\u2019i <\/span><span class=\"large\">(ek) alacaklar i\u00e7in de ge\u00e7erlidir. Bu ba\u011flamda da ilgili fer\u2019i alaca\u011f\u0131n hesaplama y\u00f6ntemi kullan\u0131larak gecikme faizi veya zamm\u0131 yerine Y\u0130-\u00dcFE hesaplamas\u0131 yap\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE hesaplamas\u0131nda ilk aya ili\u015fkin esas al\u0131nacak Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 alaca\u011f\u0131n vadesinin rastlad\u0131\u011f\u0131 ay i\u00e7in a\u00e7\u0131klanm\u0131\u015f olan oran olmaktad\u0131r. Alaca\u011f\u0131n vade tarihinin ay\u0131n son g\u00fcn\u00fc olmas\u0131 halinde de hesaplamalarda ba\u015flang\u0131\u00e7 oran\u0131 olarak kullan\u0131lan Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131, vade tarihinin rastlad\u0131\u011f\u0131 ay i\u00e7in belirlenmi\u015f orand\u0131r. Bu ba\u011flamda da \u201cBaz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u201d gere\u011fi Y\u0130-\u00dcFE hesaplamas\u0131nda s\u00f6z konusu kanunun Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 A\u011fustos\/2016 ay\u0131 i\u00e7in esas al\u0131nmas\u0131 \u00f6ng\u00f6r\u00fclen oran bir ay \u00f6nceki ay olan Temmuz 2016 ay\u0131na ait Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 hesaplamada dikkate al\u0131nacak son orand\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin 26 Nisan 2013 vadeli 5.700 TL\u2019lik bir vergi borcunun 19 A\u011fustos 2016 tarihine kadar \u00f6denmedi\u011fini varsayacak olursak bu borcun yeniden yap\u0131land\u0131r\u0131lmas\u0131 halinde uygulanacak toplam Y\u0130-\u00dcFE oran\u0131 1.223.85 TL iken s\u00f6z konusu borcun toplam gecikme zamm\u0131 miktar\u0131 3.173.42 TL\u2019dir. Bu durumda bor\u00e7lunun yeniden yap\u0131land\u0131rmaya ba\u015fvurmas\u0131 halinde toplam y\u00fcklendi\u011fi gecikme maliyeti y\u00fczde 21.4710\u2019dur. Oysa e\u011fer yeniden yap\u0131land\u0131rma ba\u015fvurusunda bulunulmamas\u0131 halinde bu borcun maliyeti y\u00fczde 55.6741\u2019e \u00e7\u0131kmaktad\u0131r. Bir ba\u015fka anlat\u0131mla s\u00f6z konusu m\u00fckellefin 19 A\u011fustos 2016 tarihi itibariyle birikmi\u015f borcu (5.700- + 3.173.42=) 8.873.42 TL iken bu miktar yeniden yap\u0131land\u0131rma ile (5.700- + 1.223.85=) 6.923.85 TL\u2019ye d\u00fc\u015fmekte ve ayr\u0131ca bu borcun taksitler halinde \u00f6denmesi olana\u011f\u0131 sa\u011flanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca s\u00f6z konusu bor\u00e7 i\u00e7in yap\u0131lan i\u015flemler s\u0131ras\u0131nda m\u00fckellef i\u00e7in vergi ziya\u0131 cezas\u0131, \u00f6zel usuls\u00fczl\u00fck cezas\u0131, vergi ziya\u0131 cezas\u0131na uygulanan gecikme zamm\u0131 uygulamas\u0131 varsa bu y\u00fckler de ortadan kalkmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE tutarlar\u0131n\u0131n tespitinde kullan\u0131lacak olan durumlarda bu oranlarda eksi (-) oran\u0131n ortaya \u00e7\u0131kmas\u0131 halinde bu oran hesaplamada eksi de\u011fer olarak dikkate al\u0131nacakt\u0131r. Ancak hesaplamaya konu d\u00f6neme ili\u015fkin Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131n toplam\u0131 eksi de\u011fer oldu\u011fu takdirde alacak as\u0131llar\u0131 \u00fczerinden hesaplanan fer\u2019iler yerine al\u0131nmas\u0131 gereken \u00ad\u00ad\u00ad\u00adY\u0130-\u00dcFE tutar\u0131 s\u0131f\u0131r kabul edilecektir.<\/span><\/p>  <p><span class=\"large\">Vergi bor\u00e7lar\u0131n\u0131n gecikmeli olarak m\u00fckellefin kendi iste\u011fi ve beyan\u0131na ba\u011fl\u0131 olarak \u00f6denmesine getirilen bu kolayl\u0131klar istisnai nitelikte olup, m\u00fckelleflerin konuyu \u00f6zelliklerine uygun olarak de\u011ferlendirerek yararlanmalar\u0131 gelecekte kar\u015f\u0131la\u015facaklar\u0131 olumsuzluklar\u0131n \u00f6nlenmesi a\u00e7\u0131s\u0131ndan dikkate al\u0131nmas\u0131 gereken bir f\u0131rsat niteli\u011findedir.<\/span><\/p>  \t\t\t\t","slug":"gecikmis-borclara-yi-ufe-uygulamasi-indirimi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Gecikmi\u015f bor\u00e7lara Y\u0130-\u00dcFE uygulamas\u0131 indirimi","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":99,"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":14791,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":14692,"locale":"tr","category_id":73,"title":"Gecikmi\u015f bor\u00e7lara Y\u0130-\u00dcFE uygulamas\u0131 indirimi","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\">Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019un Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 19 A\u011fustos 2016 tarihi de dahil vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da hen\u00fcz \u00f6deme s\u00fcresi ge\u00e7memi\u015f olan vergiler de girmektedir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu madde kapsam\u0131nda \u00f6denecek alacak tutar\u0131n\u0131n tespiti i\u00e7in vergi as\u0131llar\u0131na; vade tarihinden kanunun Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 tarihe kadar ge\u00e7en s\u00fcre i\u00e7in gecikme zamm\u0131 yerine; Y\u0130-\u00dcFE (Yurti\u00e7i \u00dcretici Fiyat Endeksi) ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak Y\u0130-\u00dcFE tutar\u0131 hesaplanacakt\u0131r. Daha \u00f6nce s\u00f6z konusu alacak i\u00e7in gecikme faizi hesaplanm\u0131\u015f olsa bile \u201cBaz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u201d h\u00fck\u00fcmlerinden yararlanmak i\u00e7in ba\u015fvuruda bulunanlar i\u00e7in de ayn\u0131 uygulama ge\u00e7erlidir.<\/span><\/p>  <p><span class=\"large\">Bir ba\u015fka anlat\u0131mla Y\u0130-\u00dcFE tutar\u0131 vergi asl\u0131 ile toplanarak vergi idaresinin alacak tutar\u0131 hesaplanacak, dolay\u0131s\u0131yla vergi alaca\u011f\u0131n\u0131n hesaplanmas\u0131nda gecikme faizi ve zamm\u0131na g\u00f6re alacak tespit edilmeyecektir. Bu \u015fekilde hesaplanacak tutar yeniden yap\u0131land\u0131rma ile ilgili kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmesi halinde ge\u00e7erli olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 T\u00fcrkiye \u0130statistik Kurumu\u2019nun her ay belirledi\u011fi <\/span><span class=\"large\">31 Aral\u0131k 2004 tarihine kadar toptan e\u015fya fiyatlar\u0131 endeksi (TEFE) ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131, 1 Ocak 2005 tarihinden itibaren \u00fcretici fiyatlar\u0131 endeksi (\u00dcFE) ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131 1 Ocak 2014 tarihinden itibaren yurti\u00e7i \u00fcretici fiyat endeksi (Y\u0130-\u00dcFE) ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131 ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE tutar\u0131n\u0131n hesaplanmas\u0131nda Vergi Usul Kanunu\u2019na g\u00f6re hesaplanan gecikme faizi ve Amme Alacaklar\u0131n\u0131n Tahsili Usul\u00fc Hakk\u0131ndaki Kanun\u2019a g\u00f6re hesaplanan gecikme zamm\u0131n\u0131n hesaplama y\u00f6ntemi ve s\u00fcreleri de\u011fi\u015ftirilmemekte, sadece Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131\u2019na y\u00f6nelik olarak gecikme faizi \/ gecikme zamm\u0131 oran\u0131 yerine Y\u0130-\u00dcFE de\u011fi\u015fim oranlar\u0131n\u0131n kullan\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmektedir.<\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE hesaplamas\u0131 gecikme faizi veya gecikme zamm\u0131 d\u0131\u015f\u0131nda Baz\u0131 Kamu Alacaklar\u0131n\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun kapsam\u0131na giren di\u011fer fer\u2019i <\/span><span class=\"large\">(ek) alacaklar i\u00e7in de ge\u00e7erlidir. Bu ba\u011flamda da ilgili fer\u2019i alaca\u011f\u0131n hesaplama y\u00f6ntemi kullan\u0131larak gecikme faizi veya zamm\u0131 yerine Y\u0130-\u00dcFE hesaplamas\u0131 yap\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE hesaplamas\u0131nda ilk aya ili\u015fkin esas al\u0131nacak Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 alaca\u011f\u0131n vadesinin rastlad\u0131\u011f\u0131 ay i\u00e7in a\u00e7\u0131klanm\u0131\u015f olan oran olmaktad\u0131r. Alaca\u011f\u0131n vade tarihinin ay\u0131n son g\u00fcn\u00fc olmas\u0131 halinde de hesaplamalarda ba\u015flang\u0131\u00e7 oran\u0131 olarak kullan\u0131lan Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131, vade tarihinin rastlad\u0131\u011f\u0131 ay i\u00e7in belirlenmi\u015f orand\u0131r. Bu ba\u011flamda da \u201cBaz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u201d gere\u011fi Y\u0130-\u00dcFE hesaplamas\u0131nda s\u00f6z konusu kanunun Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 A\u011fustos\/2016 ay\u0131 i\u00e7in esas al\u0131nmas\u0131 \u00f6ng\u00f6r\u00fclen oran bir ay \u00f6nceki ay olan Temmuz 2016 ay\u0131na ait Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 hesaplamada dikkate al\u0131nacak son orand\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin 26 Nisan 2013 vadeli 5.700 TL\u2019lik bir vergi borcunun 19 A\u011fustos 2016 tarihine kadar \u00f6denmedi\u011fini varsayacak olursak bu borcun yeniden yap\u0131land\u0131r\u0131lmas\u0131 halinde uygulanacak toplam Y\u0130-\u00dcFE oran\u0131 1.223.85 TL iken s\u00f6z konusu borcun toplam gecikme zamm\u0131 miktar\u0131 3.173.42 TL\u2019dir. Bu durumda bor\u00e7lunun yeniden yap\u0131land\u0131rmaya ba\u015fvurmas\u0131 halinde toplam y\u00fcklendi\u011fi gecikme maliyeti y\u00fczde 21.4710\u2019dur. Oysa e\u011fer yeniden yap\u0131land\u0131rma ba\u015fvurusunda bulunulmamas\u0131 halinde bu borcun maliyeti y\u00fczde 55.6741\u2019e \u00e7\u0131kmaktad\u0131r. Bir ba\u015fka anlat\u0131mla s\u00f6z konusu m\u00fckellefin 19 A\u011fustos 2016 tarihi itibariyle birikmi\u015f borcu (5.700- + 3.173.42=) 8.873.42 TL iken bu miktar yeniden yap\u0131land\u0131rma ile (5.700- + 1.223.85=) 6.923.85 TL\u2019ye d\u00fc\u015fmekte ve ayr\u0131ca bu borcun taksitler halinde \u00f6denmesi olana\u011f\u0131 sa\u011flanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca s\u00f6z konusu bor\u00e7 i\u00e7in yap\u0131lan i\u015flemler s\u0131ras\u0131nda m\u00fckellef i\u00e7in vergi ziya\u0131 cezas\u0131, \u00f6zel usuls\u00fczl\u00fck cezas\u0131, vergi ziya\u0131 cezas\u0131na uygulanan gecikme zamm\u0131 uygulamas\u0131 varsa bu y\u00fckler de ortadan kalkmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Y\u0130-\u00dcFE tutarlar\u0131n\u0131n tespitinde kullan\u0131lacak olan durumlarda bu oranlarda eksi (-) oran\u0131n ortaya \u00e7\u0131kmas\u0131 halinde bu oran hesaplamada eksi de\u011fer olarak dikkate al\u0131nacakt\u0131r. Ancak hesaplamaya konu d\u00f6neme ili\u015fkin Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131n\u0131n toplam\u0131 eksi de\u011fer oldu\u011fu takdirde alacak as\u0131llar\u0131 \u00fczerinden hesaplanan fer\u2019iler yerine al\u0131nmas\u0131 gereken \u00ad\u00ad\u00ad\u00adY\u0130-\u00dcFE tutar\u0131 s\u0131f\u0131r kabul edilecektir.<\/span><\/p>  <p><span class=\"large\">Vergi bor\u00e7lar\u0131n\u0131n gecikmeli olarak m\u00fckellefin kendi iste\u011fi ve beyan\u0131na ba\u011fl\u0131 olarak \u00f6denmesine getirilen bu kolayl\u0131klar istisnai nitelikte olup, m\u00fckelleflerin konuyu \u00f6zelliklerine uygun olarak de\u011ferlendirerek yararlanmalar\u0131 gelecekte kar\u015f\u0131la\u015facaklar\u0131 olumsuzluklar\u0131n \u00f6nlenmesi a\u00e7\u0131s\u0131ndan dikkate al\u0131nmas\u0131 gereken bir f\u0131rsat niteli\u011findedir.<\/span><\/p>  \t\t\t\t","slug":"gecikmis-borclara-yi-ufe-uygulamasi-indirimi","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":"Gecikmi\u015f bor\u00e7lara Y\u0130-\u00dcFE uygulamas\u0131 indirimi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":99,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}