{"status":true,"post":{"id":27226,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:29:33","created_at":"2021-06-24T21:00:00.000000Z","updated_at":"2022-10-24T12:29:33.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":27226,"is_featured":0,"title":"Yeni bor\u00e7 yap\u0131land\u0131rmas\u0131 kolayl\u0131\u011f\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 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\">Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 7326 Say\u0131l\u0131 Kanun\u2019un 9. maddesinin birinci f\u0131kras\u0131n\u0131n ikinci bendinde ilgili maddelerde yer alan \u00f6zel h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla bu kanundan yararlanmak isteyen bor\u00e7lular, 31 A\u011fustos 2021 tarihi sonuna kadar ilgili idareye ba\u015fvurmak zorundad\u0131rlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buna g\u00f6re Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na, il \u00f6zel idarelerine, belediyelere, b\u00fcy\u00fck\u015fehir belediyelerine, Y\u0130KOB\u2019lara, (b\u00fcy\u00fck\u015fehirlerde kamu yat\u0131r\u0131mlar\u0131n\u0131n hayata ge\u00e7irilmesinde \u00f6nemli akt\u00f6rler), b\u00fcy\u00fck\u015fehir belediyeleri su ve kanalizasyon idarelerine ba\u011fl\u0131 tahsil dairelerine olan ve bu kanunun 2. maddesi kapsam\u0131na girenlerin bor\u00e7lar\u0131n\u0131 bu madde kapsam\u0131nda \u00f6demek isteyen bor\u00e7lular\u0131n, 31 A\u011fustos 2021 tarihine (bu tarih dahil) kadar bor\u00e7lu bulunduklar\u0131, tahsil dairelerine yaz\u0131l\u0131 olarak ba\u015fvurmalar\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine olan bor\u00e7lar\u0131 i\u00e7in s\u00f6z konusu kanunun 2. maddesinden yararlanmak isteyen bor\u00e7lular, ba\u015fvurular\u0131n\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet adresi (www.gib.gov.tr) ya da e-devlet (www.t\u00fcrkiye.gov.tr) \u00fczerinden yapabilecekleri gibi ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine do\u011frudan veya posta yoluyla ya da di\u011fer vergi daireleri arac\u0131l\u0131\u011f\u0131yla da yapabileceklerdir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ba\u011fl\u0131 olunan vergi dairesi d\u0131\u015f\u0131ndaki vergi dairelerine ba\u015fvuruda bulunulmas\u0131 halinde \u00f6deme planlar\u0131, bor\u00e7lular\u0131n ba\u011fl\u0131 olduklar\u0131 vergi daireleri taraf\u0131ndan tanzim edilecek ve bor\u00e7lulara \u00f6deme planlar\u0131 m\u00fcracaat edecekleri herhangi bir vergi dairesinde imza kar\u015f\u0131l\u0131\u011f\u0131nda elden, gerekli \u015fartlar\u0131n bulunmas\u0131 ko\u015fuluyla (www.gib.gov.tr) internet adresi \u00fczerinden do\u011frudan verilebilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu tebli\u011f ekinde yer alan ba\u015fvuru dilek\u00e7eleri, Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine \u00f6denecek kesinle\u015fmi\u015f alacaklar i\u00e7in madde h\u00fckm\u00fcnden yararlanmak isteyen bor\u00e7lular taraf\u0131ndan kullan\u0131lmak \u00fczere d\u00fczenlenmi\u015f olup alacakl\u0131 di\u011fer idarelerce \u00f6rne\u011fe uygun ba\u015fvuru dilek\u00e7elerinin haz\u0131rlanarak bor\u00e7lular\u0131n kullan\u0131m\u0131na sunulmas\u0131 icap etmektedir. Ayr\u0131ca alacakl\u0131 di\u011fer idareler <\/span><br><span class=\"large\"> alt yap\u0131lar\u0131n\u0131n uygun olmas\u0131 halinde ba\u015fvurular\u0131 elektronik ortamda da alabilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bor\u00e7lular\u0131n birden fazla vergi dairesine olan bor\u00e7lar\u0131 i\u00e7in kanundan yararlanma isteminde bulunmalar\u0131 halinde, her bir vergi dairesi i\u00e7in ayr\u0131 ayr\u0131 ba\u015fvurmalar\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 213 Say\u0131l\u0131 Vergi Usul ve 6183 Say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanunlar ile di\u011fer kanunlarda yer alan sorumluluk d\u00fczenlemeleri nedeniyle miras\u00e7\u0131lar, kefiller, \u015firket ortaklar\u0131 ve kanuni temsilciler gibi amme bor\u00e7lusu say\u0131lan ki\u015filer, sorumlu olduklar\u0131 tutarlar dikkate al\u0131narak ilgili vergi dairesine yaz\u0131l\u0131 ba\u015fvuru yapmak suretiyle 7326 Say\u0131l\u0131 Kanun h\u00fck\u00fcmlerinden yaralanabileceklerdir. Dolay\u0131s\u0131yla bu ki\u015filerin, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet adresi ve e-devlet \u00fczerinden ba\u015fvurmalar\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bor\u00e7lular, madde kapsam\u0131na giren toplam bor\u00e7lar\u0131 i\u00e7in madde h\u00fckm\u00fcnden yararlanabilecekleri gibi talep ettikleri d\u00f6nem ve t\u00fcrler a\u00e7\u0131s\u0131ndan da madde h\u00fckm\u00fcnden yararlanabileceklerdir. Ancak; motorlu ta\u015f\u0131tlar vergisi m\u00fckelleflerinin, her bir ta\u015f\u0131t itibar\u0131yla hesaplanacak toplam bor\u00e7 tutar\u0131 i\u00e7in ba\u015fvuruda bulunmalar\u0131 zorunludur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7326 Say\u0131l\u0131 Kanun\u2019un 2. maddesinin alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan h\u00fck\u00fcm gere\u011fince bu kanunun yay\u0131m\u0131 tarihi itibar\u0131yla yarg\u0131 karar\u0131 ile bunlara ba\u011fl\u0131 fer\u2019i alacaklar\u0131 (s\u00f6zle\u015fmelerde d\u00fczenlenen her t\u00fcrl\u00fc ceza ve zamlar dahil) kanun kapsam\u0131ndad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6rne\u011fin su kullan\u0131m d\u00f6nemi 15 Mart 2021 ila 15 Nisan 2021 olan su alaca\u011f\u0131n\u0131n, faturada yer alan son \u00f6deme tarihi 2021 Nisan ay\u0131 i\u00e7erisine rastlad\u0131\u011f\u0131 takdirde kanun kapsam\u0131na girmekte, may\u0131s ay\u0131na rastlad\u0131\u011f\u0131 takdirde kanun kapsam\u0131na girmemektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7326 Say\u0131l\u0131 Kanun\u2019un 1. maddesinin birinci f\u0131kras\u0131n\u0131n (h) bendinde, Y\u0130KOB\u2019lar\u0131n vadesi 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nce oldu\u011fu halde, bu kanunun yay\u0131m\u0131 tarihi itibar\u0131yla \u00f6denmemi\u015f olan 6183 Say\u0131l\u0131 Kanun kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Y\u0130KOB\u2019lar, b\u00fcy\u00fck\u015fehirlerde kamu yat\u0131r\u0131mlar\u0131n\u0131n hayata ge\u00e7irilmesinde \u00f6nemli akt\u00f6rlerdir. Kamu ad\u0131na uygulay\u0131c\u0131 rol\u00fcn\u00fcn yan\u0131 s\u0131ra koordine eden, izleyen ve denetleyen bir rol de \u00fcstlenmi\u015flerdir. Y\u0130KOB\u2019lar kamu yat\u0131r\u0131mlar\u0131n\u0131n verimli, h\u0131zl\u0131 ve etkili \u015fekilde hayata ge\u00e7mesi i\u00e7in \u00e7al\u0131\u015fmakta ve belirlenen politikalar\u0131n yerelde iyi y\u00f6netim uygulamalar\u0131yla hayata ge\u00e7irilmesini desteklemektedir.<\/span><\/p>  \t\t\t\t","slug":"yeni-borc-yapilandirmasi-kolayligi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeni bor\u00e7 yap\u0131land\u0131rmas\u0131 kolayl\u0131\u011f\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":1075,"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":27325,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":27226,"locale":"tr","category_id":73,"title":"Yeni bor\u00e7 yap\u0131land\u0131rmas\u0131 kolayl\u0131\u011f\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 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\">Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 7326 Say\u0131l\u0131 Kanun\u2019un 9. maddesinin birinci f\u0131kras\u0131n\u0131n ikinci bendinde ilgili maddelerde yer alan \u00f6zel h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla bu kanundan yararlanmak isteyen bor\u00e7lular, 31 A\u011fustos 2021 tarihi sonuna kadar ilgili idareye ba\u015fvurmak zorundad\u0131rlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buna g\u00f6re Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na, il \u00f6zel idarelerine, belediyelere, b\u00fcy\u00fck\u015fehir belediyelerine, Y\u0130KOB\u2019lara, (b\u00fcy\u00fck\u015fehirlerde kamu yat\u0131r\u0131mlar\u0131n\u0131n hayata ge\u00e7irilmesinde \u00f6nemli akt\u00f6rler), b\u00fcy\u00fck\u015fehir belediyeleri su ve kanalizasyon idarelerine ba\u011fl\u0131 tahsil dairelerine olan ve bu kanunun 2. maddesi kapsam\u0131na girenlerin bor\u00e7lar\u0131n\u0131 bu madde kapsam\u0131nda \u00f6demek isteyen bor\u00e7lular\u0131n, 31 A\u011fustos 2021 tarihine (bu tarih dahil) kadar bor\u00e7lu bulunduklar\u0131, tahsil dairelerine yaz\u0131l\u0131 olarak ba\u015fvurmalar\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine olan bor\u00e7lar\u0131 i\u00e7in s\u00f6z konusu kanunun 2. maddesinden yararlanmak isteyen bor\u00e7lular, ba\u015fvurular\u0131n\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet adresi (www.gib.gov.tr) ya da e-devlet (www.t\u00fcrkiye.gov.tr) \u00fczerinden yapabilecekleri gibi ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine do\u011frudan veya posta yoluyla ya da di\u011fer vergi daireleri arac\u0131l\u0131\u011f\u0131yla da yapabileceklerdir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ba\u011fl\u0131 olunan vergi dairesi d\u0131\u015f\u0131ndaki vergi dairelerine ba\u015fvuruda bulunulmas\u0131 halinde \u00f6deme planlar\u0131, bor\u00e7lular\u0131n ba\u011fl\u0131 olduklar\u0131 vergi daireleri taraf\u0131ndan tanzim edilecek ve bor\u00e7lulara \u00f6deme planlar\u0131 m\u00fcracaat edecekleri herhangi bir vergi dairesinde imza kar\u015f\u0131l\u0131\u011f\u0131nda elden, gerekli \u015fartlar\u0131n bulunmas\u0131 ko\u015fuluyla (www.gib.gov.tr) internet adresi \u00fczerinden do\u011frudan verilebilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu tebli\u011f ekinde yer alan ba\u015fvuru dilek\u00e7eleri, Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine \u00f6denecek kesinle\u015fmi\u015f alacaklar i\u00e7in madde h\u00fckm\u00fcnden yararlanmak isteyen bor\u00e7lular taraf\u0131ndan kullan\u0131lmak \u00fczere d\u00fczenlenmi\u015f olup alacakl\u0131 di\u011fer idarelerce \u00f6rne\u011fe uygun ba\u015fvuru dilek\u00e7elerinin haz\u0131rlanarak bor\u00e7lular\u0131n kullan\u0131m\u0131na sunulmas\u0131 icap etmektedir. Ayr\u0131ca alacakl\u0131 di\u011fer idareler <\/span><br><span class=\"large\"> alt yap\u0131lar\u0131n\u0131n uygun olmas\u0131 halinde ba\u015fvurular\u0131 elektronik ortamda da alabilecektir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bor\u00e7lular\u0131n birden fazla vergi dairesine olan bor\u00e7lar\u0131 i\u00e7in kanundan yararlanma isteminde bulunmalar\u0131 halinde, her bir vergi dairesi i\u00e7in ayr\u0131 ayr\u0131 ba\u015fvurmalar\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 213 Say\u0131l\u0131 Vergi Usul ve 6183 Say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanunlar ile di\u011fer kanunlarda yer alan sorumluluk d\u00fczenlemeleri nedeniyle miras\u00e7\u0131lar, kefiller, \u015firket ortaklar\u0131 ve kanuni temsilciler gibi amme bor\u00e7lusu say\u0131lan ki\u015filer, sorumlu olduklar\u0131 tutarlar dikkate al\u0131narak ilgili vergi dairesine yaz\u0131l\u0131 ba\u015fvuru yapmak suretiyle 7326 Say\u0131l\u0131 Kanun h\u00fck\u00fcmlerinden yaralanabileceklerdir. Dolay\u0131s\u0131yla bu ki\u015filerin, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet adresi ve e-devlet \u00fczerinden ba\u015fvurmalar\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bor\u00e7lular, madde kapsam\u0131na giren toplam bor\u00e7lar\u0131 i\u00e7in madde h\u00fckm\u00fcnden yararlanabilecekleri gibi talep ettikleri d\u00f6nem ve t\u00fcrler a\u00e7\u0131s\u0131ndan da madde h\u00fckm\u00fcnden yararlanabileceklerdir. Ancak; motorlu ta\u015f\u0131tlar vergisi m\u00fckelleflerinin, her bir ta\u015f\u0131t itibar\u0131yla hesaplanacak toplam bor\u00e7 tutar\u0131 i\u00e7in ba\u015fvuruda bulunmalar\u0131 zorunludur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7326 Say\u0131l\u0131 Kanun\u2019un 2. maddesinin alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan h\u00fck\u00fcm gere\u011fince bu kanunun yay\u0131m\u0131 tarihi itibar\u0131yla yarg\u0131 karar\u0131 ile bunlara ba\u011fl\u0131 fer\u2019i alacaklar\u0131 (s\u00f6zle\u015fmelerde d\u00fczenlenen her t\u00fcrl\u00fc ceza ve zamlar dahil) kanun kapsam\u0131ndad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6rne\u011fin su kullan\u0131m d\u00f6nemi 15 Mart 2021 ila 15 Nisan 2021 olan su alaca\u011f\u0131n\u0131n, faturada yer alan son \u00f6deme tarihi 2021 Nisan ay\u0131 i\u00e7erisine rastlad\u0131\u011f\u0131 takdirde kanun kapsam\u0131na girmekte, may\u0131s ay\u0131na rastlad\u0131\u011f\u0131 takdirde kanun kapsam\u0131na girmemektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7326 Say\u0131l\u0131 Kanun\u2019un 1. maddesinin birinci f\u0131kras\u0131n\u0131n (h) bendinde, Y\u0130KOB\u2019lar\u0131n vadesi 30 Nisan 2021 tarihinden (bu tarih dahil) \u00f6nce oldu\u011fu halde, bu kanunun yay\u0131m\u0131 tarihi itibar\u0131yla \u00f6denmemi\u015f olan 6183 Say\u0131l\u0131 Kanun kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Y\u0130KOB\u2019lar, b\u00fcy\u00fck\u015fehirlerde kamu yat\u0131r\u0131mlar\u0131n\u0131n hayata ge\u00e7irilmesinde \u00f6nemli akt\u00f6rlerdir. Kamu ad\u0131na uygulay\u0131c\u0131 rol\u00fcn\u00fcn yan\u0131 s\u0131ra koordine eden, izleyen ve denetleyen bir rol de \u00fcstlenmi\u015flerdir. Y\u0130KOB\u2019lar kamu yat\u0131r\u0131mlar\u0131n\u0131n verimli, h\u0131zl\u0131 ve etkili \u015fekilde hayata ge\u00e7mesi i\u00e7in \u00e7al\u0131\u015fmakta ve belirlenen politikalar\u0131n yerelde iyi y\u00f6netim uygulamalar\u0131yla hayata ge\u00e7irilmesini desteklemektedir.<\/span><\/p>  \t\t\t\t","slug":"yeni-borc-yapilandirmasi-kolayligi","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":"Yeni bor\u00e7 yap\u0131land\u0131rmas\u0131 kolayl\u0131\u011f\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1075,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}