{"status":true,"post":{"id":17994,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:25:35","created_at":"2018-02-25T21:00:00.000000Z","updated_at":"2022-10-21T07:25:35.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17994,"is_featured":0,"title":"\u00d6zel usuls\u00fczl\u00fck cezalar\u0131 tarhiyat \u00f6ncesi uzla\u015fma kapsam\u0131ndan \u00e7\u0131kar\u0131l\u0131yor","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\">Halen T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Plan ve B\u00fct\u00e7e Komisyonu\u2019nda g\u00f6r\u00fc\u015f\u00fclmekte olan yeni \u2018Torba Tasar\u0131\u2019 ile usuls\u00fczl\u00fck cezalar\u0131na ili\u015fkin \u00f6nemli d\u00fczenlemeler yap\u0131l\u0131yor. Tasar\u0131da ye\u015fil pasaport hakk\u0131 sahiplerinin 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f ancak \u00f6\u011frenimini bitirmi\u015f bekar \u00e7ocuklar\u0131n\u0131n ye\u015fil pasaport haklar\u0131n\u0131n devam ettirilmesine y\u00f6nelik d\u00fczenleme gibi bir\u00e7ok sosyal iyile\u015ftirme h\u00fckm\u00fc yer almaktad\u0131r. Bu yaz\u0131da \u00f6zel usuls\u00fczl\u00fck cezalar\u0131na ili\u015fkin d\u00fczenlemeleri de\u011ferlendirece\u011fiz.<\/span><\/p>  <p><span class=\"large\"><strong>ELEKTRON\u0130K TEBL\u0130GATA UYMAMAYA \u00d6ZEL USULS\u00dcZL\u00dcK CEZASI <\/strong><\/span><\/p>  <p><span class=\"large\">Tasar\u0131n\u0131n 13 maddesi ile Vergi Usul Kanunu\u2019nun (VUK) 107\/A maddesi uyar\u0131nca getirilen elektronik tebligat h\u00fck\u00fcmlerine uymayanlara \u00f6zel usuls\u00fczl\u00fck cezas\u0131 uygulanmas\u0131 \u00f6ng\u00f6r\u00fclmektedir. Buna g\u00f6re: <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Birinci s\u0131n\u0131f t\u00fcccarlara serbest meslek erbab\u0131na 1000 TL,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130kinci s\u0131n\u0131f t\u00fcccarlar ile defter tutan \u00e7ift\u00e7iler ve basit usulde tez kazanc\u0131 tespit edilen m\u00fckelleflerin 500 TL,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bunlar\u0131n d\u0131\u015f\u0131nda kalanlara da 250 TL. \u00d6zel usuls\u00fczl\u00fck cezas\u0131 uygulanacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>USULS\u00dcZL\u00dcK CEZALARINDA CEZA \u0130ND\u0130R\u0130M\u0130 ARTIRILIYOR<\/strong><\/span><\/p>  <p><span class=\"large\">Halihaz\u0131rda VUK 376. maddesi uyar\u0131nca ceza indiriminden yararlanmak suretiyle usuls\u00fczl\u00fck veya \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n \u00f6denmesi durumunda bu cezalar\u0131n \u00fc\u00e7te biri kald\u0131rmaktayd\u0131. Yeni d\u00fczenlemeyle vergi ziya\u0131 cezalar\u0131nda oldu\u011fu gibi usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n da 376. maddeye g\u00f6re \u00f6deme halinde yar\u0131s\u0131n\u0131n kald\u0131r\u0131lmas\u0131 h\u00fckme ba\u011flan\u0131yor.<\/span><\/p>  <p><span class=\"large\">Elbette bu h\u00fck\u00fcmden yararlanmak i\u00e7in vergi ve ceza ihbarnamelerinin tebli\u011fi tarihinden itibaren 30 g\u00fcn i\u00e7erisinde ba\u011fl\u0131 bulunulan vergi dairesine yaz\u0131l\u0131 olarak ba\u015fvurulmas\u0131 ve VUK 376. maddesinden yararlanma talebi yap\u0131lmas\u0131, ayn\u0131 s\u00fcre i\u00e7erisinde cezan\u0131n di\u011fer yar\u0131s\u0131n\u0131n \u00f6denmesi veya teminat g\u00f6stermek suretiyle \u00fc\u00e7 ay i\u00e7erisinde \u00f6denece\u011finin taahh\u00fct edilmesi gerekiyor.<\/span><\/p>  <p><span class=\"large\">Tasar\u0131 ile getirilen bir di\u011fer d\u00fczenleme \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n tarhiyat \u00f6ncesi uzla\u015fma kapsam\u0131ndan \u00e7\u0131kar\u0131lmas\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Y\u00fcr\u00fcrl\u00fckte bulunan h\u00fckme g\u00f6re, \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 tarhiyat sonras\u0131 uzla\u015fma kapsam\u0131na girmiyor. Buna kar\u015f\u0131l\u0131k tarhiyat \u00f6ncesi uzla\u015fmada uzla\u015fma konusu yap\u0131labiliyordu. Tasar\u0131 ile \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 uzla\u015fma kapsam\u0131ndan tamamen \u00e7\u0131kar\u0131lmaktad\u0131r. Madde bu haliyle kabul edilirse yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle birlikte art\u0131k \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 tarhiyat \u00f6ncesi uzla\u015fma konusu yap\u0131lamayacak. Bu cezalar bak\u0131m\u0131ndan yegane ba\u015fvuru alan\u0131 ceza indiriminden yararlanman\u0131n d\u00fczenlendi\u011fi VUK 376. maddesi olacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n bak\u0131m\u0131ndan 376. madde uygulamas\u0131nda, birinci defada cezan\u0131n yar\u0131s\u0131n\u0131n silinmesi \u015feklinde getirilen d\u00fczenlemeyle bir anlamda sistemde bir sadele\u015ftirmeye gidildi\u011fini s\u00f6yleyebiliriz. Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle birlikte 376. madde uygulamas\u0131nda cezan\u0131n niteli\u011finin bir \u00f6nemi kalmayacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Elbette vergide ve cezada a\u00e7\u0131kl\u0131k ve \u00f6ng\u00f6r\u00fclebilirlik \u00f6nemli unsurlard\u0131r. Bu nedenle m\u00fckellefin hangi durumda ne t\u00fcr bir ceza ile kar\u015f\u0131layaca\u011f\u0131 ve bunun sonucunda yasal yollar\u0131n\u0131n ne oldu\u011funun a\u00e7\u0131k olmas\u0131 \u00f6nemlidir. Bu anlamda \u00f6nceki y\u0131llarda yap\u0131lan tarhiyata kar\u015f\u0131; tarhiyat \u00f6ncesi uzla\u015fma talebinde bulunan m\u00fckellef ile tarhiyat sonras\u0131 uzla\u015fma talebinde bulunan aras\u0131ndaki fark giderilmi\u015f, m\u00fckellefin bazen gayriiradi olarak yapm\u0131\u015f oldu\u011fu tercihinin sonucu etkilemesi durumu ortadan kald\u0131r\u0131lm\u0131\u015f olacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"ozel-usulsuzluk-cezalari-tarhiyat-oncesi-uzlasma-kapsamindan-cikariliyor","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u00d6zel usuls\u00fczl\u00fck cezalar\u0131 tarhiyat \u00f6ncesi uzla\u015fma kapsam\u0131ndan \u00e7\u0131kar\u0131l\u0131yor","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":140,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":18093,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17994,"locale":"tr","category_id":73,"title":"\u00d6zel usuls\u00fczl\u00fck cezalar\u0131 tarhiyat \u00f6ncesi uzla\u015fma kapsam\u0131ndan \u00e7\u0131kar\u0131l\u0131yor","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\">Halen T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Plan ve B\u00fct\u00e7e Komisyonu\u2019nda g\u00f6r\u00fc\u015f\u00fclmekte olan yeni \u2018Torba Tasar\u0131\u2019 ile usuls\u00fczl\u00fck cezalar\u0131na ili\u015fkin \u00f6nemli d\u00fczenlemeler yap\u0131l\u0131yor. Tasar\u0131da ye\u015fil pasaport hakk\u0131 sahiplerinin 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f ancak \u00f6\u011frenimini bitirmi\u015f bekar \u00e7ocuklar\u0131n\u0131n ye\u015fil pasaport haklar\u0131n\u0131n devam ettirilmesine y\u00f6nelik d\u00fczenleme gibi bir\u00e7ok sosyal iyile\u015ftirme h\u00fckm\u00fc yer almaktad\u0131r. Bu yaz\u0131da \u00f6zel usuls\u00fczl\u00fck cezalar\u0131na ili\u015fkin d\u00fczenlemeleri de\u011ferlendirece\u011fiz.<\/span><\/p>  <p><span class=\"large\"><strong>ELEKTRON\u0130K TEBL\u0130GATA UYMAMAYA \u00d6ZEL USULS\u00dcZL\u00dcK CEZASI <\/strong><\/span><\/p>  <p><span class=\"large\">Tasar\u0131n\u0131n 13 maddesi ile Vergi Usul Kanunu\u2019nun (VUK) 107\/A maddesi uyar\u0131nca getirilen elektronik tebligat h\u00fck\u00fcmlerine uymayanlara \u00f6zel usuls\u00fczl\u00fck cezas\u0131 uygulanmas\u0131 \u00f6ng\u00f6r\u00fclmektedir. Buna g\u00f6re: <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Birinci s\u0131n\u0131f t\u00fcccarlara serbest meslek erbab\u0131na 1000 TL,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130kinci s\u0131n\u0131f t\u00fcccarlar ile defter tutan \u00e7ift\u00e7iler ve basit usulde tez kazanc\u0131 tespit edilen m\u00fckelleflerin 500 TL,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bunlar\u0131n d\u0131\u015f\u0131nda kalanlara da 250 TL. \u00d6zel usuls\u00fczl\u00fck cezas\u0131 uygulanacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>USULS\u00dcZL\u00dcK CEZALARINDA CEZA \u0130ND\u0130R\u0130M\u0130 ARTIRILIYOR<\/strong><\/span><\/p>  <p><span class=\"large\">Halihaz\u0131rda VUK 376. maddesi uyar\u0131nca ceza indiriminden yararlanmak suretiyle usuls\u00fczl\u00fck veya \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n \u00f6denmesi durumunda bu cezalar\u0131n \u00fc\u00e7te biri kald\u0131rmaktayd\u0131. Yeni d\u00fczenlemeyle vergi ziya\u0131 cezalar\u0131nda oldu\u011fu gibi usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n da 376. maddeye g\u00f6re \u00f6deme halinde yar\u0131s\u0131n\u0131n kald\u0131r\u0131lmas\u0131 h\u00fckme ba\u011flan\u0131yor.<\/span><\/p>  <p><span class=\"large\">Elbette bu h\u00fck\u00fcmden yararlanmak i\u00e7in vergi ve ceza ihbarnamelerinin tebli\u011fi tarihinden itibaren 30 g\u00fcn i\u00e7erisinde ba\u011fl\u0131 bulunulan vergi dairesine yaz\u0131l\u0131 olarak ba\u015fvurulmas\u0131 ve VUK 376. maddesinden yararlanma talebi yap\u0131lmas\u0131, ayn\u0131 s\u00fcre i\u00e7erisinde cezan\u0131n di\u011fer yar\u0131s\u0131n\u0131n \u00f6denmesi veya teminat g\u00f6stermek suretiyle \u00fc\u00e7 ay i\u00e7erisinde \u00f6denece\u011finin taahh\u00fct edilmesi gerekiyor.<\/span><\/p>  <p><span class=\"large\">Tasar\u0131 ile getirilen bir di\u011fer d\u00fczenleme \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n tarhiyat \u00f6ncesi uzla\u015fma kapsam\u0131ndan \u00e7\u0131kar\u0131lmas\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Y\u00fcr\u00fcrl\u00fckte bulunan h\u00fckme g\u00f6re, \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 tarhiyat sonras\u0131 uzla\u015fma kapsam\u0131na girmiyor. Buna kar\u015f\u0131l\u0131k tarhiyat \u00f6ncesi uzla\u015fmada uzla\u015fma konusu yap\u0131labiliyordu. Tasar\u0131 ile \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 uzla\u015fma kapsam\u0131ndan tamamen \u00e7\u0131kar\u0131lmaktad\u0131r. Madde bu haliyle kabul edilirse yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle birlikte art\u0131k \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 tarhiyat \u00f6ncesi uzla\u015fma konusu yap\u0131lamayacak. Bu cezalar bak\u0131m\u0131ndan yegane ba\u015fvuru alan\u0131 ceza indiriminden yararlanman\u0131n d\u00fczenlendi\u011fi VUK 376. maddesi olacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n bak\u0131m\u0131ndan 376. madde uygulamas\u0131nda, birinci defada cezan\u0131n yar\u0131s\u0131n\u0131n silinmesi \u015feklinde getirilen d\u00fczenlemeyle bir anlamda sistemde bir sadele\u015ftirmeye gidildi\u011fini s\u00f6yleyebiliriz. Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle birlikte 376. madde uygulamas\u0131nda cezan\u0131n niteli\u011finin bir \u00f6nemi kalmayacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Elbette vergide ve cezada a\u00e7\u0131kl\u0131k ve \u00f6ng\u00f6r\u00fclebilirlik \u00f6nemli unsurlard\u0131r. Bu nedenle m\u00fckellefin hangi durumda ne t\u00fcr bir ceza ile kar\u015f\u0131layaca\u011f\u0131 ve bunun sonucunda yasal yollar\u0131n\u0131n ne oldu\u011funun a\u00e7\u0131k olmas\u0131 \u00f6nemlidir. Bu anlamda \u00f6nceki y\u0131llarda yap\u0131lan tarhiyata kar\u015f\u0131; tarhiyat \u00f6ncesi uzla\u015fma talebinde bulunan m\u00fckellef ile tarhiyat sonras\u0131 uzla\u015fma talebinde bulunan aras\u0131ndaki fark giderilmi\u015f, m\u00fckellefin bazen gayriiradi olarak yapm\u0131\u015f oldu\u011fu tercihinin sonucu etkilemesi durumu ortadan kald\u0131r\u0131lm\u0131\u015f olacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"ozel-usulsuzluk-cezalari-tarhiyat-oncesi-uzlasma-kapsamindan-cikariliyor","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":"\u00d6zel usuls\u00fczl\u00fck cezalar\u0131 tarhiyat \u00f6ncesi uzla\u015fma kapsam\u0131ndan \u00e7\u0131kar\u0131l\u0131yor","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":140,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}