{"status":true,"post":{"id":27890,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:37:32","created_at":"2021-08-12T21:00:00.000000Z","updated_at":"2022-10-24T12:37:32.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":27890,"is_featured":0,"title":"Yeniden yap\u0131land\u0131rmada dikkat edilecek hususlar","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\">T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan \u201cBaz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin 7326 say\u0131l\u0131 Kanun \u0130\u00e7 Genelgesi Seri No 2021\/1 yay\u0131mlanarak ba\u015fvurulara ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. \u015e\u00f6yleki; \u201cBilindi\u011fi gibi 7326 say\u0131l\u0131 kanundan yararlanmak isteyen m\u00fckelleflerin ba\u011fl\u0131 olduklar\u0131 her bir vergi dairesine yaz\u0131l\u0131 olarak do\u011frudan veya posta yoluyla ba\u015fvuruda bulunmalar\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca, 7326 say\u0131l\u0131 Kanun\u2019un 2. maddesi h\u00fckm\u00fcnden yararlanmak isteyen bor\u00e7lular\u0131n ba\u015fvurular\u0131n\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n internet adresi (www.gib.gov.tr) ya da e-Devlet (www.turkiye.gov.tr) \u00fczerinden yapabilecekleri gibi di\u011fer vergi daireleri arac\u0131l\u0131\u011f\u0131yla da yapabilecekleri 1 Seri No.lu Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin 7326 say\u0131l\u0131 Kanun Genel Tebli\u011finde a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer taraftan, Kanun h\u00fck\u00fcmlerinden yaralanmak i\u00e7in yap\u0131lacak ba\u015fvurularda a\u015fa\u011f\u0131da belirtilen hususlara da dikkat edilmesi gerekmektedir. \u015e\u00f6yle ki; Tutuklu veya h\u00fck\u00fcml\u00fc olan m\u00fckelleflerin Kanundan yaralanmaya ili\u015fkin dilek\u00e7elerinin ceza infaz kurumu kay\u0131tlar\u0131na al\u0131nd\u0131\u011f\u0131 tarihin ba\u015fvuru tarihi olarak esas al\u0131nmas\u0131, bu tarihin belli olmamas\u0131 durumunda ceza infaz kurumunun ilgili dilek\u00e7eyi vergi dairesine g\u00f6ndermesine ili\u015fkin yaz\u0131n\u0131n tarihinin esas al\u0131nmas\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yurt d\u0131\u015f\u0131nda bulunan m\u00fckelleflerin faks yoluyla kanun h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuruda bulunmalar\u0131 halinde, s\u00f6z konusu ba\u015fvurular\u0131 kabul edilecek ve m\u00fckellefler taraf\u0131ndan istenilmesi halinde \u00f6deme tablolar\u0131 faks yoluyla g\u00f6nderilebilecektir. Ancak, bu m\u00fckelleflerin Kanun h\u00fck\u00fcmlerinden yararland\u0131klar\u0131 bor\u00e7lar\u0131 ile ilgili davalar\u0131n\u0131n bulunmas\u0131 durumunda bu davalar\u0131ndan vazge\u00e7tiklerine dair dilek\u00e7eyi yaz\u0131l\u0131 olarak g\u00f6ndermeleri icap etmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7326 say\u0131l\u0131 Kanun\u2019un 2. maddesi h\u00fckm\u00fcnden yaralanmak isteyen bor\u00e7lular\u0131n, ba\u011fl\u0131 olduklar\u0131 vergi dairesi d\u0131\u015f\u0131ndaki vergi dairelerine ba\u015fvuruda bulunmalar\u0131 durumunda bu ba\u015fvurular\u0131 alan ilgili vergi dairelerinin al\u0131nan ba\u015fvuru dilek\u00e7elerini, evrak kayd\u0131n\u0131 yapt\u0131ktan sonra, bor\u00e7lunun dilek\u00e7elerinde belirtti\u011fi vergi dairelerine posta yoluyla ya da faksla derhal g\u00f6ndermeleri gerekmektedir. Ancak ba\u015fvuru dilek\u00e7elerinin verildi\u011fi ilgili vergi dairesi ile ba\u011fl\u0131 olunan vergi dairesinin Kamusal Elektronik Belge Y\u00f6netim Sistemi (KEYS) \u00fczerinden evrak alabilen\/g\u00f6nderebilen vergi dairelerinden olmalar\u0131 durumunda, bu dilek\u00e7eler 11.06.2021 tarih ve \u201c7356 S.K.-Ba\u015fvuru \u0130\u015flemleri, Tan\u0131mlanan Evrak T\u00fcrleri ve Dilek\u00e7e \u00d6rnekleri\u201d konulu duyuru ve k\u0131lavuzda belirtildi\u011fi \u015fekilde ba\u015fka vergi dairesi ad\u0131na kaydedilerek g\u00f6nderilecektir. Bu durumda, al\u0131nan ba\u015fvuru dilek\u00e7elerinin dilek\u00e7ede belirtilen vergi dairelerine ayr\u0131ca posta yoluyla ya da faksla g\u00f6nderilmesine gerek bulunmamaktad\u0131r. Bor\u00e7lunun ba\u011fl\u0131 oldu\u011fu vergi dairesince, \u00f6n evraka d\u00fc\u015fen ba\u015fvuru dilek\u00e7esi \u00fczerine \u00f6deme plan\u0131 haz\u0131rlanacakt\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7326 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuruda bulunan bor\u00e7lular, \u00f6deme planlar\u0131n\u0131 ba\u011fl\u0131 bulunduklar\u0131 vergi dairelerinden alabilecekleri gibi m\u00fcracaat edecekleri bir vergi dairesinden imza kar\u015f\u0131l\u0131\u011f\u0131nda elden, gerekli \u015fartlar\u0131n bulunmas\u0131 ko\u015fuluyla Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 internet adresi \u00fczerinden de alabileceklerdir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7326 say\u0131l\u0131 Kanun\u2019un 2. ve 3. maddeleri h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuruda bulunan m\u00fckelleflerin ba\u015fvuru s\u00fcresi i\u00e7inde bu taleplerinden vazge\u00e7meleri ya da \u00f6deme se\u00e7eneklerinin de\u011fi\u015ftirmeleri m\u00fcmk\u00fcnd\u00fcr. Ba\u015fkanl\u0131\u011f\u0131n internet adresi veya e-Devlet \u00fczerinden veya ba\u011fl\u0131 olduklar\u0131 vergi dairesi d\u0131\u015f\u0131ndaki vergi daireleri arac\u0131l\u0131\u011f\u0131yla yap\u0131lan ba\u015fvurulardan vazge\u00e7me veya \u00f6deme se\u00e7ene\u011fi de\u011fi\u015ftirme talepleri bor\u00e7lunun ba\u011fl\u0131 oldu\u011fu vergi dairesine yaz\u0131l\u0131 \u015fekilde do\u011frudan ya da posta yoluyla yap\u0131lacakt\u0131r. Kanundan yaralanma \u015fartlar\u0131ndan biri de dava a\u00e7\u0131lmamas\u0131, a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7ilmesi ve kanun yollar\u0131na ba\u015fvurulmamas\u0131 oldu\u011fundan kanun h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuran bor\u00e7lular\u0131n, ikmalen, re\u2019sen veya idarece yap\u0131lm\u0131\u015f tarhiyatlar ile takip ve tahsil i\u015flemlerine kar\u015f\u0131 a\u00e7t\u0131klar\u0131 davalardan vazge\u00e7meleri gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ancak ba\u015fvuru s\u0131ras\u0131nda ikmalen, re\u2019sen veya idarece yap\u0131lm\u0131\u015f tarhiyatlar ile takip ve tahsil i\u015flemleri nedeniyle a\u00e7\u0131lm\u0131\u015f olan davalardan vazge\u00e7ildi\u011fi y\u00f6n\u00fcnde beyanda bulundu\u011fu ve bu dilek\u00e7elerin vergi dairelerince derhal davan\u0131n bulundu\u011fu yarg\u0131 mercilerine g\u00f6nderilerek idarece de ba\u015fvuruda bulunan bor\u00e7lular ile ilgili ihtilaflar\u0131n s\u00fcrd\u00fcr\u00fclmedi\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda, kanundan yararlanmak \u00fczere ba\u015fvuran bor\u00e7lular ile ilgili olarak belirtilen i\u015flemler ger\u00e7ekle\u015ftirildikten sonra ya da idarece ihtilaf\u0131n s\u00fcrd\u00fcr\u00fclmeyerek s\u00fcresinde kanun yollar\u0131na ba\u015fvurulmamas\u0131 hallerinde m\u00fckelleflerin ba\u015fvurular\u0131ndan vazge\u00e7meleri m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>  \t\t\t\t","slug":"yeniden-yapilandirmada-dikkat-edilecek-hususlar","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeniden yap\u0131land\u0131rmada dikkat edilecek hususlar","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":1104,"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":27989,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":27890,"locale":"tr","category_id":73,"title":"Yeniden yap\u0131land\u0131rmada dikkat edilecek hususlar","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\">T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan \u201cBaz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin 7326 say\u0131l\u0131 Kanun \u0130\u00e7 Genelgesi Seri No 2021\/1 yay\u0131mlanarak ba\u015fvurulara ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. \u015e\u00f6yleki; \u201cBilindi\u011fi gibi 7326 say\u0131l\u0131 kanundan yararlanmak isteyen m\u00fckelleflerin ba\u011fl\u0131 olduklar\u0131 her bir vergi dairesine yaz\u0131l\u0131 olarak do\u011frudan veya posta yoluyla ba\u015fvuruda bulunmalar\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca, 7326 say\u0131l\u0131 Kanun\u2019un 2. maddesi h\u00fckm\u00fcnden yararlanmak isteyen bor\u00e7lular\u0131n ba\u015fvurular\u0131n\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n internet adresi (www.gib.gov.tr) ya da e-Devlet (www.turkiye.gov.tr) \u00fczerinden yapabilecekleri gibi di\u011fer vergi daireleri arac\u0131l\u0131\u011f\u0131yla da yapabilecekleri 1 Seri No.lu Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin 7326 say\u0131l\u0131 Kanun Genel Tebli\u011finde a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer taraftan, Kanun h\u00fck\u00fcmlerinden yaralanmak i\u00e7in yap\u0131lacak ba\u015fvurularda a\u015fa\u011f\u0131da belirtilen hususlara da dikkat edilmesi gerekmektedir. \u015e\u00f6yle ki; Tutuklu veya h\u00fck\u00fcml\u00fc olan m\u00fckelleflerin Kanundan yaralanmaya ili\u015fkin dilek\u00e7elerinin ceza infaz kurumu kay\u0131tlar\u0131na al\u0131nd\u0131\u011f\u0131 tarihin ba\u015fvuru tarihi olarak esas al\u0131nmas\u0131, bu tarihin belli olmamas\u0131 durumunda ceza infaz kurumunun ilgili dilek\u00e7eyi vergi dairesine g\u00f6ndermesine ili\u015fkin yaz\u0131n\u0131n tarihinin esas al\u0131nmas\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yurt d\u0131\u015f\u0131nda bulunan m\u00fckelleflerin faks yoluyla kanun h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuruda bulunmalar\u0131 halinde, s\u00f6z konusu ba\u015fvurular\u0131 kabul edilecek ve m\u00fckellefler taraf\u0131ndan istenilmesi halinde \u00f6deme tablolar\u0131 faks yoluyla g\u00f6nderilebilecektir. Ancak, bu m\u00fckelleflerin Kanun h\u00fck\u00fcmlerinden yararland\u0131klar\u0131 bor\u00e7lar\u0131 ile ilgili davalar\u0131n\u0131n bulunmas\u0131 durumunda bu davalar\u0131ndan vazge\u00e7tiklerine dair dilek\u00e7eyi yaz\u0131l\u0131 olarak g\u00f6ndermeleri icap etmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7326 say\u0131l\u0131 Kanun\u2019un 2. maddesi h\u00fckm\u00fcnden yaralanmak isteyen bor\u00e7lular\u0131n, ba\u011fl\u0131 olduklar\u0131 vergi dairesi d\u0131\u015f\u0131ndaki vergi dairelerine ba\u015fvuruda bulunmalar\u0131 durumunda bu ba\u015fvurular\u0131 alan ilgili vergi dairelerinin al\u0131nan ba\u015fvuru dilek\u00e7elerini, evrak kayd\u0131n\u0131 yapt\u0131ktan sonra, bor\u00e7lunun dilek\u00e7elerinde belirtti\u011fi vergi dairelerine posta yoluyla ya da faksla derhal g\u00f6ndermeleri gerekmektedir. Ancak ba\u015fvuru dilek\u00e7elerinin verildi\u011fi ilgili vergi dairesi ile ba\u011fl\u0131 olunan vergi dairesinin Kamusal Elektronik Belge Y\u00f6netim Sistemi (KEYS) \u00fczerinden evrak alabilen\/g\u00f6nderebilen vergi dairelerinden olmalar\u0131 durumunda, bu dilek\u00e7eler 11.06.2021 tarih ve \u201c7356 S.K.-Ba\u015fvuru \u0130\u015flemleri, Tan\u0131mlanan Evrak T\u00fcrleri ve Dilek\u00e7e \u00d6rnekleri\u201d konulu duyuru ve k\u0131lavuzda belirtildi\u011fi \u015fekilde ba\u015fka vergi dairesi ad\u0131na kaydedilerek g\u00f6nderilecektir. Bu durumda, al\u0131nan ba\u015fvuru dilek\u00e7elerinin dilek\u00e7ede belirtilen vergi dairelerine ayr\u0131ca posta yoluyla ya da faksla g\u00f6nderilmesine gerek bulunmamaktad\u0131r. Bor\u00e7lunun ba\u011fl\u0131 oldu\u011fu vergi dairesince, \u00f6n evraka d\u00fc\u015fen ba\u015fvuru dilek\u00e7esi \u00fczerine \u00f6deme plan\u0131 haz\u0131rlanacakt\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7326 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuruda bulunan bor\u00e7lular, \u00f6deme planlar\u0131n\u0131 ba\u011fl\u0131 bulunduklar\u0131 vergi dairelerinden alabilecekleri gibi m\u00fcracaat edecekleri bir vergi dairesinden imza kar\u015f\u0131l\u0131\u011f\u0131nda elden, gerekli \u015fartlar\u0131n bulunmas\u0131 ko\u015fuluyla Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 internet adresi \u00fczerinden de alabileceklerdir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7326 say\u0131l\u0131 Kanun\u2019un 2. ve 3. maddeleri h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuruda bulunan m\u00fckelleflerin ba\u015fvuru s\u00fcresi i\u00e7inde bu taleplerinden vazge\u00e7meleri ya da \u00f6deme se\u00e7eneklerinin de\u011fi\u015ftirmeleri m\u00fcmk\u00fcnd\u00fcr. Ba\u015fkanl\u0131\u011f\u0131n internet adresi veya e-Devlet \u00fczerinden veya ba\u011fl\u0131 olduklar\u0131 vergi dairesi d\u0131\u015f\u0131ndaki vergi daireleri arac\u0131l\u0131\u011f\u0131yla yap\u0131lan ba\u015fvurulardan vazge\u00e7me veya \u00f6deme se\u00e7ene\u011fi de\u011fi\u015ftirme talepleri bor\u00e7lunun ba\u011fl\u0131 oldu\u011fu vergi dairesine yaz\u0131l\u0131 \u015fekilde do\u011frudan ya da posta yoluyla yap\u0131lacakt\u0131r. Kanundan yaralanma \u015fartlar\u0131ndan biri de dava a\u00e7\u0131lmamas\u0131, a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7ilmesi ve kanun yollar\u0131na ba\u015fvurulmamas\u0131 oldu\u011fundan kanun h\u00fck\u00fcmlerinden yararlanmak \u00fczere ba\u015fvuran bor\u00e7lular\u0131n, ikmalen, re\u2019sen veya idarece yap\u0131lm\u0131\u015f tarhiyatlar ile takip ve tahsil i\u015flemlerine kar\u015f\u0131 a\u00e7t\u0131klar\u0131 davalardan vazge\u00e7meleri gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ancak ba\u015fvuru s\u0131ras\u0131nda ikmalen, re\u2019sen veya idarece yap\u0131lm\u0131\u015f tarhiyatlar ile takip ve tahsil i\u015flemleri nedeniyle a\u00e7\u0131lm\u0131\u015f olan davalardan vazge\u00e7ildi\u011fi y\u00f6n\u00fcnde beyanda bulundu\u011fu ve bu dilek\u00e7elerin vergi dairelerince derhal davan\u0131n bulundu\u011fu yarg\u0131 mercilerine g\u00f6nderilerek idarece de ba\u015fvuruda bulunan bor\u00e7lular ile ilgili ihtilaflar\u0131n s\u00fcrd\u00fcr\u00fclmedi\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda, kanundan yararlanmak \u00fczere ba\u015fvuran bor\u00e7lular ile ilgili olarak belirtilen i\u015flemler ger\u00e7ekle\u015ftirildikten sonra ya da idarece ihtilaf\u0131n s\u00fcrd\u00fcr\u00fclmeyerek s\u00fcresinde kanun yollar\u0131na ba\u015fvurulmamas\u0131 hallerinde m\u00fckelleflerin ba\u015fvurular\u0131ndan vazge\u00e7meleri m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>  \t\t\t\t","slug":"yeniden-yapilandirmada-dikkat-edilecek-hususlar","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":"Yeniden yap\u0131land\u0131rmada dikkat edilecek hususlar","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1104,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}