{"status":true,"post":{"id":27117,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:28:20","created_at":"2021-06-17T21:00:00.000000Z","updated_at":"2022-10-24T12:28:20.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":27117,"is_featured":0,"title":"Yeni vergi aff\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>AV. MUHAMMET AKSAN<\/strong><\/span><\/p>  <p><span class=\"large\">Ge\u00e7ti\u011fimiz haftalarda T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Komisyonu\u2019nda g\u00f6r\u00fc\u015f\u00fclerek 21 May\u0131s 2021 tarihinde TBMM g\u00fcndemine gelen 7326 Say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun, 9 Haziran 2021 tarih ve 31506 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak ayn\u0131 g\u00fcn itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu yaz\u0131m\u0131zda, kanunda yer alan \u2018kesinle\u015fmi\u015f alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131\u2019 d\u00fczenlemelerine ili\u015fkin a\u00e7\u0131klamalara yer veriliyor. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>KES\u0130NLE\u015eM\u0130\u015e ALACAKLARDA YEN\u0130DEN YAPILANDIRMA<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Genel hatlar\u0131yla yap\u0131land\u0131rma<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kesinle\u015fmi\u015f alacaklara ili\u015fkin olarak kanun h\u00fckm\u00fcnden yararlan\u0131lmas\u0131 halinde alacaklar\u0131n bir k\u0131sm\u0131ndan vazge\u00e7iliyor, gecikme faizi ve gecikme zamm\u0131 yerine daha d\u00fc\u015f\u00fck oranda bir faiz belirleniyor. Kanunda ihtirazi kay\u0131tla verilen beyannameler \u00fczerinden tahakkuk eden vergilere, yarg\u0131 karar\u0131yla kesinle\u015fmi\u015f olup hen\u00fcz \u00f6deme tebligat\u0131 sonu\u00e7land\u0131r\u0131lmam\u0131\u015f olan vergilere ve daha \u00f6nceki vergi aflar\u0131nda yap\u0131land\u0131rmaya konu edilen alacaklara ili\u015fkin olarak da d\u00fczenlemelere yer veriliyor. Bu kapsamda: <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u0130htirazi kay\u0131tla verilen beyannameler nedeniyle tahakkuk etmi\u015f vergilerin tamam\u0131n\u0131n ve bu vergiler i\u00e7in hesaplanacak gecikme zamm\u0131 yerine kanunun yay\u0131mland\u0131\u011f\u0131 tarihe kadar YI\u0307- \u00dcFE\u2019ye g\u00f6re hesaplanan faizin \u00f6denmesi halinde, gecikme zamm\u0131n\u0131n tahsilat\u0131ndan vazge\u00e7iliyor.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yarg\u0131 karar\u0131 kesinle\u015fmi\u015f ancak \u00f6deme tebligat\u0131 yap\u0131lmam\u0131\u015f olan vergilerde, yarg\u0131 karar\u0131yla kesinle\u015fen verginin tamam\u0131 ile vergi asl\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesilmi\u015f olan vergi cezalar\u0131 varsa bunlar\u0131n y\u00fczde 50\u2019sinin ve bu vergiler i\u00e7in hesaplanacak gecikme zamm\u0131 yerine kanunun yay\u0131mland\u0131\u011f\u0131 tarihe kadar YI\u0307- \u00dcFE\u2019ye g\u00f6re hesaplanan faizin \u00f6denmesi halinde, vergi asl\u0131na ba\u011fl\u0131 kesilen cezalar, vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n y\u00fczde 50\u2019si ve vergiye ili\u015fkin gecikme faizi ve gecikme zamlar\u0131 \u00f6denmeyecek.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Daha \u00f6nceki vergi aflar\u0131 kapsam\u0131nda yap\u0131lan yap\u0131land\u0131rmalardan kalan bor\u00e7lar da (taksitler dahil) yap\u0131land\u0131rmaya konu ediliyor.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Yararlanma prosed\u00fcr\u00fc <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Alaca\u011f\u0131n muhatab\u0131 olan ilgili idareye 31 A\u011fustos 2021 tarihine kadar yaz\u0131l\u0131 olarak ba\u015fvurulmas\u0131 gerekiyor.<\/span><br><span class=\"large\"> \u00d6deme bak\u0131m\u0131ndan pe\u015fin ya da taksitli \u00f6deme alternatifleri mevcut. Taksitle \u00f6deme yapmak isteyen m\u00fckellefler, en fazla 36 aya kadar vade kullanabiliyor.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Alacaklar\u0131n tek taksit \u015feklinde pe\u015fin olarak \u00f6denmesi halinde;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Bu tutara kanunun yay\u0131m\u0131 tarihinden \u00f6deme tarihine kadar ge\u00e7en s\u00fcre i\u00e7in faiz i\u015fletilmeyecek.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * YI\u0307-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 dikkate al\u0131narak hesaplanacak faiz tutar\u0131 \u00fczerinden ayr\u0131ca y\u00fczde 90 indirim yap\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Kapsama giren idari para cezalar\u0131ndan (\u00f6zellikli durumlar hari\u00e7) y\u00fczde 25 indirim yap\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yap\u0131land\u0131rma ile \u00f6denecek alaca\u011f\u0131n sadece fer\u2019i alacaktan (gecikme faizi, gecikme zamm\u0131 vb.) ibaret olmas\u0131 halinde, fer\u2019i alacak yerine YI\u0307-\u00dcFE esas al\u0131narak hesaplanacak tutardan y\u00fczde 50 indirim yap\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6demelerin iki taksit \u015feklinde yap\u0131lmas\u0131 halinde de ise;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Bu tutara kanunun yay\u0131m\u0131 tarihinden \u00f6deme tarihine kadar ge\u00e7en s\u00fcre i\u00e7in faiz i\u015fletilmeyecek.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * YI\u0307-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 dikkate al\u0131narak hesaplanacak faiz tutar\u0131 \u00fczerinden ayr\u0131ca y\u00fczde 50 indirim yap\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Kapsama giren idari para cezalar\u0131ndan (\u00f6zellikli durumlar hari\u00e7) y\u00fczde 12.5 indirim yap\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yap\u0131land\u0131rma ile \u00f6denecek alaca\u011f\u0131n sadece fer\u2019i alacaktan (gecikme faizi, gecikme zamm\u0131 vb.) ibaret olmas\u0131 halinde, fer\u2019i alacak yerine YI\u0307-\u00dcFE esas al\u0131narak hesaplanacak tutardan y\u00fczde 25 indirim yap\u0131lacak.<\/span><\/p>  \t\t\t\t","slug":"yeni-vergi-affi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeni vergi aff\u0131","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1199,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":27216,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":27117,"locale":"tr","category_id":73,"title":"Yeni vergi aff\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>AV. MUHAMMET AKSAN<\/strong><\/span><\/p>  <p><span class=\"large\">Ge\u00e7ti\u011fimiz haftalarda T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Komisyonu\u2019nda g\u00f6r\u00fc\u015f\u00fclerek 21 May\u0131s 2021 tarihinde TBMM g\u00fcndemine gelen 7326 Say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun, 9 Haziran 2021 tarih ve 31506 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak ayn\u0131 g\u00fcn itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu yaz\u0131m\u0131zda, kanunda yer alan \u2018kesinle\u015fmi\u015f alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131\u2019 d\u00fczenlemelerine ili\u015fkin a\u00e7\u0131klamalara yer veriliyor. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>KES\u0130NLE\u015eM\u0130\u015e ALACAKLARDA YEN\u0130DEN YAPILANDIRMA<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Genel hatlar\u0131yla yap\u0131land\u0131rma<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kesinle\u015fmi\u015f alacaklara ili\u015fkin olarak kanun h\u00fckm\u00fcnden yararlan\u0131lmas\u0131 halinde alacaklar\u0131n bir k\u0131sm\u0131ndan vazge\u00e7iliyor, gecikme faizi ve gecikme zamm\u0131 yerine daha d\u00fc\u015f\u00fck oranda bir faiz belirleniyor. Kanunda ihtirazi kay\u0131tla verilen beyannameler \u00fczerinden tahakkuk eden vergilere, yarg\u0131 karar\u0131yla kesinle\u015fmi\u015f olup hen\u00fcz \u00f6deme tebligat\u0131 sonu\u00e7land\u0131r\u0131lmam\u0131\u015f olan vergilere ve daha \u00f6nceki vergi aflar\u0131nda yap\u0131land\u0131rmaya konu edilen alacaklara ili\u015fkin olarak da d\u00fczenlemelere yer veriliyor. Bu kapsamda: <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u0130htirazi kay\u0131tla verilen beyannameler nedeniyle tahakkuk etmi\u015f vergilerin tamam\u0131n\u0131n ve bu vergiler i\u00e7in hesaplanacak gecikme zamm\u0131 yerine kanunun yay\u0131mland\u0131\u011f\u0131 tarihe kadar YI\u0307- \u00dcFE\u2019ye g\u00f6re hesaplanan faizin \u00f6denmesi halinde, gecikme zamm\u0131n\u0131n tahsilat\u0131ndan vazge\u00e7iliyor.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yarg\u0131 karar\u0131 kesinle\u015fmi\u015f ancak \u00f6deme tebligat\u0131 yap\u0131lmam\u0131\u015f olan vergilerde, yarg\u0131 karar\u0131yla kesinle\u015fen verginin tamam\u0131 ile vergi asl\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesilmi\u015f olan vergi cezalar\u0131 varsa bunlar\u0131n y\u00fczde 50\u2019sinin ve bu vergiler i\u00e7in hesaplanacak gecikme zamm\u0131 yerine kanunun yay\u0131mland\u0131\u011f\u0131 tarihe kadar YI\u0307- \u00dcFE\u2019ye g\u00f6re hesaplanan faizin \u00f6denmesi halinde, vergi asl\u0131na ba\u011fl\u0131 kesilen cezalar, vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n y\u00fczde 50\u2019si ve vergiye ili\u015fkin gecikme faizi ve gecikme zamlar\u0131 \u00f6denmeyecek.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Daha \u00f6nceki vergi aflar\u0131 kapsam\u0131nda yap\u0131lan yap\u0131land\u0131rmalardan kalan bor\u00e7lar da (taksitler dahil) yap\u0131land\u0131rmaya konu ediliyor.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Yararlanma prosed\u00fcr\u00fc <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Alaca\u011f\u0131n muhatab\u0131 olan ilgili idareye 31 A\u011fustos 2021 tarihine kadar yaz\u0131l\u0131 olarak ba\u015fvurulmas\u0131 gerekiyor.<\/span><br><span class=\"large\"> \u00d6deme bak\u0131m\u0131ndan pe\u015fin ya da taksitli \u00f6deme alternatifleri mevcut. Taksitle \u00f6deme yapmak isteyen m\u00fckellefler, en fazla 36 aya kadar vade kullanabiliyor.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Alacaklar\u0131n tek taksit \u015feklinde pe\u015fin olarak \u00f6denmesi halinde;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Bu tutara kanunun yay\u0131m\u0131 tarihinden \u00f6deme tarihine kadar ge\u00e7en s\u00fcre i\u00e7in faiz i\u015fletilmeyecek.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * YI\u0307-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 dikkate al\u0131narak hesaplanacak faiz tutar\u0131 \u00fczerinden ayr\u0131ca y\u00fczde 90 indirim yap\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Kapsama giren idari para cezalar\u0131ndan (\u00f6zellikli durumlar hari\u00e7) y\u00fczde 25 indirim yap\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yap\u0131land\u0131rma ile \u00f6denecek alaca\u011f\u0131n sadece fer\u2019i alacaktan (gecikme faizi, gecikme zamm\u0131 vb.) ibaret olmas\u0131 halinde, fer\u2019i alacak yerine YI\u0307-\u00dcFE esas al\u0131narak hesaplanacak tutardan y\u00fczde 50 indirim yap\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00d6demelerin iki taksit \u015feklinde yap\u0131lmas\u0131 halinde de ise;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Bu tutara kanunun yay\u0131m\u0131 tarihinden \u00f6deme tarihine kadar ge\u00e7en s\u00fcre i\u00e7in faiz i\u015fletilmeyecek.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * YI\u0307-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 dikkate al\u0131narak hesaplanacak faiz tutar\u0131 \u00fczerinden ayr\u0131ca y\u00fczde 50 indirim yap\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Kapsama giren idari para cezalar\u0131ndan (\u00f6zellikli durumlar hari\u00e7) y\u00fczde 12.5 indirim yap\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Yap\u0131land\u0131rma ile \u00f6denecek alaca\u011f\u0131n sadece fer\u2019i alacaktan (gecikme faizi, gecikme zamm\u0131 vb.) ibaret olmas\u0131 halinde, fer\u2019i alacak yerine YI\u0307-\u00dcFE esas al\u0131narak hesaplanacak tutardan y\u00fczde 25 indirim yap\u0131lacak.<\/span><\/p>  \t\t\t\t","slug":"yeni-vergi-affi","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 vergi aff\u0131","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1199,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}