{"status":true,"post":{"id":33556,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:25:25","created_at":"2022-06-16T21:00:00.000000Z","updated_at":"2022-10-24T18:25:25.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":33556,"is_featured":0,"title":"Vergi hukukunda \u00f6zel \u00f6deme zamanlar\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

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span>
<\/span>
I. Vergi Usul Kanunu\u2019nun 112\u2019nci maddesinde \u2018\u00d6zel \u00d6deme Zamanlar\u0131\u2019 belirlenmi\u015f bulunmaktad\u0131r. \u015e\u00f6yle ki;<\/span>
<\/span>
1. \u0130kmalen, re\u2019sen veya idarece tarh olunan vergiler taksit zamanlar\u0131ndan evvel tahakkuk etmi\u015fse taksit s\u00fcreleri i\u00e7inde; taksit s\u00fcreleri k\u0131smen veya tamamen ge\u00e7tikten sonra tahakkuk etmi\u015fse; ge\u00e7mi\u015f taksitler, tahakkuk tarihinden ba\u015flayarak bir ay i\u00e7inde \u00f6denir.<\/span>
<\/span>
2. Memleketi terk ve \u00f6l\u00fcm gibi m\u00fckellefiyetin kalkmas\u0131n\u0131 mucip haller dolay\u0131s\u0131yla beyan \u00fczerine tarh olunan vergiler, beyanname verme s\u00fcresi i\u00e7inde \u00f6denmektedir.<\/span>
<\/span>
M\u00fckellefin, vadeleri mezk\u00fbr s\u00fcreden sonra gelen vergileri de ayn\u0131 s\u00fcre i\u00e7inde al\u0131n\u0131r.<\/span>
<\/span>
Memleketi terk edenlerin, \u00f6lenlerin veya benzeri haller dolay\u0131s\u0131yla m\u00fckellefiyetleri kalkanlar\u0131n ikmalen, re\u2019sen veya idarece tarh olunan vergiler, tahakkuk tarihinden ba\u015flayarak bir ay i\u00e7inde \u00f6denir.<\/span>
<\/span>
Bu f\u0131krada yaz\u0131l\u0131 tahsil s\u00fcreleri Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki 6183 say\u0131l\u0131 Kanun gere\u011fi teminat g\u00f6sterilmesi halinde Vergi Kanunu ile belli taksit zaman\u0131na kadar ve taksit zaman\u0131 ge\u00e7mi\u015f ise \u00fc\u00e7 ay uzat\u0131l\u0131r. <\/span>
<\/span>
3. Vergi mahkemesinde dava a\u00e7ma dolay\u0131s\u0131yla 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 27\u2019nci maddesinin 3 numaral\u0131 f\u0131kras\u0131 gere\u011fince tahsili durdurulan vergilerden taksit s\u00fcresi ge\u00e7mi\u015f olanlar vergi mahkemesi karar\u0131na g\u00f6re hesaplanan vergiye ait ihbarnamenin tebli\u011fi tarihinden itibaren bir ay i\u00e7inde \u00f6denir. Ayr\u0131ca ikmalen ve re\u2019sen veya idarece yap\u0131lan tarhiyatlarda;<\/span>
<\/span>
a. Dava konusu yap\u0131lmaks\u0131z\u0131n kesinle\u015fen vergilere kendi vergi kanunlar\u0131nda belirtilen ve tarhiyat\u0131n ilgili bulundu\u011fu d\u00f6neme ili\u015fkin normal vade tarihinden itibaren, son yap\u0131lan tarhiyat\u0131n tahakkuk tarihine kadar,<\/span>
<\/span>
b. Dava konusu yap\u0131lan vergilerin \u00f6deme yap\u0131lmam\u0131\u015f k\u0131sm\u0131na, kendi vergi kanunlar\u0131nda belirtilen normal vade tarihinden itibaren yarg\u0131 organ\u0131 karar\u0131n\u0131n tebli\u011f tarihine kadar,<\/span>
<\/span>
c. Vergi Usul Kanunu\u2019nun 379\u2019uncu maddesi kapsam\u0131nda kanun yolundan vazge\u00e7ilmesi durumunda s\u00f6z konusu maddeye g\u00f6re hesaplanacak vergilere, kendi vergi kanunlar\u0131nda belirtilen tarhiyat\u0131n ilgili bulundu\u011fu d\u00f6neme ili\u015fkin normal vade tarihinden itibaren kanun yolundan vazge\u00e7me dilek\u00e7esinin vergi dairesine verildi\u011fi tarihe kadar,<\/span>
<\/span>
Ge\u00e7en s\u00fcreler i\u00e7in 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019a g\u00f6re tespit edilen gecikme zamm\u0131 oran\u0131nda gecikme faizi uygulan\u0131r. Gecikme faizi de ayn\u0131 s\u00fcre i\u00e7inde \u00f6denir. Gecikme faizinin hesaplanmas\u0131nda ay kesirleri nazara al\u0131nmaz.<\/span><\/p>

Uzla\u015f\u0131lan vergilerden gecikme faizi; uzla\u015f\u0131lan vergi miktar\u0131na (a) f\u0131kras\u0131nda belirtilen tarihten itibaren uzla\u015fma tutana\u011f\u0131n\u0131n imzalanmad\u0131\u011f\u0131 tarihe kadar ge\u00e7en s\u00fcre i\u00e7in uygulan\u0131r.<\/span>
<\/span>
Dava a\u00e7\u0131lmas\u0131 nedeniyle tahsili duran vergi ve cezalar, m\u00fckellef taraf\u0131ndan istenildi\u011fi takdirde davan\u0131n devam\u0131 s\u0131ras\u0131nda da k\u0131smen veya tamamen \u00f6denebilir. <\/span>
<\/span>
Fazla veya yersiz olarak tahsil edilen vergiler, fazla veya yersiz tahsilat\u0131n m\u00fckelleften kaynaklanmas\u0131 halinde d\u00fczeltmeye dair m\u00fcracaat tarihi, di\u011fer hallerde verginin tahsili tarihinden d\u00fczeltme fi\u015finin m\u00fckellefe tebli\u011f edildi\u011fi tarihe kadar ge\u00e7en s\u00fcre i\u00e7in ayn\u0131 d\u00f6nemde Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki 6183 Say\u0131l\u0131 Kanun\u2019a g\u00f6re belirlenen tecil faizi oran\u0131nda hesaplanan faiz ile birlikte 120\u2019nci madde h\u00fck\u00fcmlerine g\u00f6re m\u00fckellefe red veya iade edilir.<\/span>
<\/span>
4. Vergi kanunlar\u0131 uyar\u0131nca iadesi gereken vergilerin ilgili mevzuat\u0131 gere\u011fince m\u00fckellef taraf\u0131ndan tamamlanmas\u0131 gereken bilgi ve belgelerin tamamland\u0131\u011f\u0131 tarihi takip eden \u00fc\u00e7 ay i\u00e7inde iade edilmemesi halinde bu tutarlara \u00fc\u00e7 ayl\u0131k s\u00fcrenin sonundan itibaren d\u00fczeltme fi\u015finin m\u00fckellefe tebli\u011f edildi\u011fi tarihe kadar ge\u00e7en s\u00fcre i\u00e7in ayn\u0131 d\u00f6nemde tecil faizi oran\u0131nda hesaplanan faiz red ve iade gereken vergi ile birlikte m\u00fckellefe \u00f6denir.<\/span><\/p> \t\t\t\t","slug":"vergi-hukukunda-ozel-odeme-zamanlari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi hukukunda \u00f6zel \u00f6deme zamanlar\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":1139,"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":33655,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":33556,"locale":"tr","category_id":73,"title":"Vergi hukukunda \u00f6zel \u00f6deme zamanlar\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

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span>
<\/span>
I. Vergi Usul Kanunu\u2019nun 112\u2019nci maddesinde \u2018\u00d6zel \u00d6deme Zamanlar\u0131\u2019 belirlenmi\u015f bulunmaktad\u0131r. \u015e\u00f6yle ki;<\/span>
<\/span>
1. \u0130kmalen, re\u2019sen veya idarece tarh olunan vergiler taksit zamanlar\u0131ndan evvel tahakkuk etmi\u015fse taksit s\u00fcreleri i\u00e7inde; taksit s\u00fcreleri k\u0131smen veya tamamen ge\u00e7tikten sonra tahakkuk etmi\u015fse; ge\u00e7mi\u015f taksitler, tahakkuk tarihinden ba\u015flayarak bir ay i\u00e7inde \u00f6denir.<\/span>
<\/span>
2. Memleketi terk ve \u00f6l\u00fcm gibi m\u00fckellefiyetin kalkmas\u0131n\u0131 mucip haller dolay\u0131s\u0131yla beyan \u00fczerine tarh olunan vergiler, beyanname verme s\u00fcresi i\u00e7inde \u00f6denmektedir.<\/span>
<\/span>
M\u00fckellefin, vadeleri mezk\u00fbr s\u00fcreden sonra gelen vergileri de ayn\u0131 s\u00fcre i\u00e7inde al\u0131n\u0131r.<\/span>
<\/span>
Memleketi terk edenlerin, \u00f6lenlerin veya benzeri haller dolay\u0131s\u0131yla m\u00fckellefiyetleri kalkanlar\u0131n ikmalen, re\u2019sen veya idarece tarh olunan vergiler, tahakkuk tarihinden ba\u015flayarak bir ay i\u00e7inde \u00f6denir.<\/span>
<\/span>
Bu f\u0131krada yaz\u0131l\u0131 tahsil s\u00fcreleri Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki 6183 say\u0131l\u0131 Kanun gere\u011fi teminat g\u00f6sterilmesi halinde Vergi Kanunu ile belli taksit zaman\u0131na kadar ve taksit zaman\u0131 ge\u00e7mi\u015f ise \u00fc\u00e7 ay uzat\u0131l\u0131r. <\/span>
<\/span>
3. Vergi mahkemesinde dava a\u00e7ma dolay\u0131s\u0131yla 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 27\u2019nci maddesinin 3 numaral\u0131 f\u0131kras\u0131 gere\u011fince tahsili durdurulan vergilerden taksit s\u00fcresi ge\u00e7mi\u015f olanlar vergi mahkemesi karar\u0131na g\u00f6re hesaplanan vergiye ait ihbarnamenin tebli\u011fi tarihinden itibaren bir ay i\u00e7inde \u00f6denir. Ayr\u0131ca ikmalen ve re\u2019sen veya idarece yap\u0131lan tarhiyatlarda;<\/span>
<\/span>
a. Dava konusu yap\u0131lmaks\u0131z\u0131n kesinle\u015fen vergilere kendi vergi kanunlar\u0131nda belirtilen ve tarhiyat\u0131n ilgili bulundu\u011fu d\u00f6neme ili\u015fkin normal vade tarihinden itibaren, son yap\u0131lan tarhiyat\u0131n tahakkuk tarihine kadar,<\/span>
<\/span>
b. Dava konusu yap\u0131lan vergilerin \u00f6deme yap\u0131lmam\u0131\u015f k\u0131sm\u0131na, kendi vergi kanunlar\u0131nda belirtilen normal vade tarihinden itibaren yarg\u0131 organ\u0131 karar\u0131n\u0131n tebli\u011f tarihine kadar,<\/span>
<\/span>
c. Vergi Usul Kanunu\u2019nun 379\u2019uncu maddesi kapsam\u0131nda kanun yolundan vazge\u00e7ilmesi durumunda s\u00f6z konusu maddeye g\u00f6re hesaplanacak vergilere, kendi vergi kanunlar\u0131nda belirtilen tarhiyat\u0131n ilgili bulundu\u011fu d\u00f6neme ili\u015fkin normal vade tarihinden itibaren kanun yolundan vazge\u00e7me dilek\u00e7esinin vergi dairesine verildi\u011fi tarihe kadar,<\/span>
<\/span>
Ge\u00e7en s\u00fcreler i\u00e7in 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019a g\u00f6re tespit edilen gecikme zamm\u0131 oran\u0131nda gecikme faizi uygulan\u0131r. Gecikme faizi de ayn\u0131 s\u00fcre i\u00e7inde \u00f6denir. Gecikme faizinin hesaplanmas\u0131nda ay kesirleri nazara al\u0131nmaz.<\/span><\/p>

Uzla\u015f\u0131lan vergilerden gecikme faizi; uzla\u015f\u0131lan vergi miktar\u0131na (a) f\u0131kras\u0131nda belirtilen tarihten itibaren uzla\u015fma tutana\u011f\u0131n\u0131n imzalanmad\u0131\u011f\u0131 tarihe kadar ge\u00e7en s\u00fcre i\u00e7in uygulan\u0131r.<\/span>
<\/span>
Dava a\u00e7\u0131lmas\u0131 nedeniyle tahsili duran vergi ve cezalar, m\u00fckellef taraf\u0131ndan istenildi\u011fi takdirde davan\u0131n devam\u0131 s\u0131ras\u0131nda da k\u0131smen veya tamamen \u00f6denebilir. <\/span>
<\/span>
Fazla veya yersiz olarak tahsil edilen vergiler, fazla veya yersiz tahsilat\u0131n m\u00fckelleften kaynaklanmas\u0131 halinde d\u00fczeltmeye dair m\u00fcracaat tarihi, di\u011fer hallerde verginin tahsili tarihinden d\u00fczeltme fi\u015finin m\u00fckellefe tebli\u011f edildi\u011fi tarihe kadar ge\u00e7en s\u00fcre i\u00e7in ayn\u0131 d\u00f6nemde Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki 6183 Say\u0131l\u0131 Kanun\u2019a g\u00f6re belirlenen tecil faizi oran\u0131nda hesaplanan faiz ile birlikte 120\u2019nci madde h\u00fck\u00fcmlerine g\u00f6re m\u00fckellefe red veya iade edilir.<\/span>
<\/span>
4. Vergi kanunlar\u0131 uyar\u0131nca iadesi gereken vergilerin ilgili mevzuat\u0131 gere\u011fince m\u00fckellef taraf\u0131ndan tamamlanmas\u0131 gereken bilgi ve belgelerin tamamland\u0131\u011f\u0131 tarihi takip eden \u00fc\u00e7 ay i\u00e7inde iade edilmemesi halinde bu tutarlara \u00fc\u00e7 ayl\u0131k s\u00fcrenin sonundan itibaren d\u00fczeltme fi\u015finin m\u00fckellefe tebli\u011f edildi\u011fi tarihe kadar ge\u00e7en s\u00fcre i\u00e7in ayn\u0131 d\u00f6nemde tecil faizi oran\u0131nda hesaplanan faiz red ve iade gereken vergi ile birlikte m\u00fckellefe \u00f6denir.<\/span><\/p> \t\t\t\t","slug":"vergi-hukukunda-ozel-odeme-zamanlari","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":"Vergi hukukunda \u00f6zel \u00f6deme zamanlar\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1139,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}