{"status":true,"post":{"id":23671,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:31:54","created_at":"2020-11-26T21:00:00.000000Z","updated_at":"2022-10-24T11:31:54.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":23671,"is_featured":0,"title":"7256 say\u0131l\u0131 kanunla vazge\u00e7ilen ko\u015fullar ve \u00f6demeler","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. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda 7256 Say\u0131l\u0131 Kanun\u2019un 2\u2019nci maddesi <\/span><span class=\"large\">ile \u2018kesinle\u015fmi\u015f alacaklar\u0131n yap\u0131land\u0131r\u0131lmas\u0131\u2019 ile ilgili h\u00fck\u00fcmlere yer verilmi\u015ftir. \u015e\u00f6yle ki:<\/span><\/p>  <p><span class=\"large\">Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na, il \u00f6zel idarelerine ve belediyelere ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan takip edilen alacaklardan bu kanunun yay\u0131m\u0131 tarihi itibar\u0131yla (bu tarihe 17 Kas\u0131m 2020 dahil)<\/span><\/p>  <ul>   <li><span class=\"large\">Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan vergilerin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 gecikme faizi ve gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine bu kanunun yay\u0131m\u0131 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n \u00f6denmemi\u015f alaca\u011f\u0131n sadece fer\u2019i alacaktan ibaret olmas\u0131 halinde fer\u2019i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, bu kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi ko\u015fuluyla vergilere ba\u011fl\u0131 gecikme faizi ve gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 ile asl\u0131 17 Kas\u0131m 2020 tarihinden \u00f6nce \u00f6denmi\u015f olanlar dahil olmak \u00fczere asla ba\u011fl\u0131 olarak kesilen vergi cezalar\u0131 ve bu cezalara ba\u011fl\u0131 gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecektir.<\/span><\/li>   <li><span class=\"large\"> Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan ve bir vergi asl\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesilmi\u015f vergi cezalar\u0131 ile i\u015ftirak nedeniyle kesilmi\u015f vergi cezalar\u0131n\u0131n y\u00fczde 50\u2019si ve bu tutara gecikme zamm\u0131 yerine, 17 Kas\u0131m 2020 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n \u00f6denmemi\u015f alaca\u011f\u0131n sadece gecikme zamm\u0131ndan ibaret olmas\u0131 halinde gecikme zamm\u0131 yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, bu kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla cezalar\u0131n kalan y\u00fczde 50\u2019sinin \u00f6denmesi \u015fart\u0131yla cezaya ba\u011fl\u0131 fer\u2019ilerin tamam\u0131n\u0131n,<\/span><\/li>   <li><span class=\"large\"> Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan ve s\u00f6z konusu kanunun birinci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin (2) numaral\u0131 alt bendi kapsam\u0131nda olan idari para cezalar\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine bu kanunun yay\u0131m\u0131 tarihi olan (17 Kas\u0131m 2020) itibar\u0131 ile ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, \u00f6denmemi\u015f alaca\u011f\u0131n sadece fer\u2019i alacaktan ibaret olmas\u0131 halinde fer\u2019i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n 7256 say\u0131l\u0131 kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla cezaya ba\u011fl\u0131 fer\u2019ilerin tamam\u0131n\u0131n,<\/span><\/li>   <li><span class=\"large\"> Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan ve yukar\u0131daki bentlerin d\u0131\u015f\u0131nda kalan asli amme alacaklar\u0131n\u0131n \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 ile bu alacaklara ba\u011fl\u0131 faiz, cezai faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine 7256 say\u0131l\u0131 kanunun yay\u0131m\u0131 tarihine kadar (17 Kas\u0131m 2020) Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n; \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 ile bu alacaklara ba\u011fl\u0131 faiz, cezai faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine 7256 say\u0131l\u0131 kanunun yay\u0131m\u0131 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n \u00f6denmemi\u015f alaca\u011f\u0131n sadece fer\u2019i alacaktan ibaret olmas\u0131 halinde fer\u2019i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, bu kanunda (7256 say\u0131l\u0131 kanun) belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla uygulanan faiz, cezai faiz, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131n\u0131n tamam\u0131n\u0131n;<\/span><\/li>   <li><span class=\"large\"> 5736 Say\u0131l\u0131 Baz\u0131 Kamu Alacaklar\u0131n\u0131n Uzla\u015fma Usul\u00fc ve Tahsili Hakk\u0131nda Kanun\u2019un birinci ve ikinci maddeleri gere\u011fince \u00f6denmesi gerekti\u011fi halde bu kanunun yay\u0131m\u0131 tarihine (17 Kas\u0131m 2020) kadar \u00f6denmemi\u015f olan tutarlar\u0131n bu madde kapsam\u0131nda \u00f6denmesi halinde 5736 say\u0131l\u0131 kanun gere\u011fince hesaplanan binde iki oran\u0131ndaki faiz alacaklar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecektir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"7256-sayili-kanunla-vazgecilen-kosullar-ve-odemeler","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"7256 say\u0131l\u0131 kanunla vazge\u00e7ilen ko\u015fullar ve \u00f6demeler","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1077,"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":23770,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":23671,"locale":"tr","category_id":73,"title":"7256 say\u0131l\u0131 kanunla vazge\u00e7ilen ko\u015fullar ve \u00f6demeler","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. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda 7256 Say\u0131l\u0131 Kanun\u2019un 2\u2019nci maddesi <\/span><span class=\"large\">ile \u2018kesinle\u015fmi\u015f alacaklar\u0131n yap\u0131land\u0131r\u0131lmas\u0131\u2019 ile ilgili h\u00fck\u00fcmlere yer verilmi\u015ftir. \u015e\u00f6yle ki:<\/span><\/p>  <p><span class=\"large\">Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na, il \u00f6zel idarelerine ve belediyelere ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan takip edilen alacaklardan bu kanunun yay\u0131m\u0131 tarihi itibar\u0131yla (bu tarihe 17 Kas\u0131m 2020 dahil)<\/span><\/p>  <ul>   <li><span class=\"large\">Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan vergilerin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 gecikme faizi ve gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine bu kanunun yay\u0131m\u0131 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n \u00f6denmemi\u015f alaca\u011f\u0131n sadece fer\u2019i alacaktan ibaret olmas\u0131 halinde fer\u2019i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, bu kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi ko\u015fuluyla vergilere ba\u011fl\u0131 gecikme faizi ve gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 ile asl\u0131 17 Kas\u0131m 2020 tarihinden \u00f6nce \u00f6denmi\u015f olanlar dahil olmak \u00fczere asla ba\u011fl\u0131 olarak kesilen vergi cezalar\u0131 ve bu cezalara ba\u011fl\u0131 gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecektir.<\/span><\/li>   <li><span class=\"large\"> Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan ve bir vergi asl\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesilmi\u015f vergi cezalar\u0131 ile i\u015ftirak nedeniyle kesilmi\u015f vergi cezalar\u0131n\u0131n y\u00fczde 50\u2019si ve bu tutara gecikme zamm\u0131 yerine, 17 Kas\u0131m 2020 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n \u00f6denmemi\u015f alaca\u011f\u0131n sadece gecikme zamm\u0131ndan ibaret olmas\u0131 halinde gecikme zamm\u0131 yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, bu kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla cezalar\u0131n kalan y\u00fczde 50\u2019sinin \u00f6denmesi \u015fart\u0131yla cezaya ba\u011fl\u0131 fer\u2019ilerin tamam\u0131n\u0131n,<\/span><\/li>   <li><span class=\"large\"> Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan ve s\u00f6z konusu kanunun birinci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin (2) numaral\u0131 alt bendi kapsam\u0131nda olan idari para cezalar\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine bu kanunun yay\u0131m\u0131 tarihi olan (17 Kas\u0131m 2020) itibar\u0131 ile ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, \u00f6denmemi\u015f alaca\u011f\u0131n sadece fer\u2019i alacaktan ibaret olmas\u0131 halinde fer\u2019i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n 7256 say\u0131l\u0131 kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla cezaya ba\u011fl\u0131 fer\u2019ilerin tamam\u0131n\u0131n,<\/span><\/li>   <li><span class=\"large\"> Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan ve yukar\u0131daki bentlerin d\u0131\u015f\u0131nda kalan asli amme alacaklar\u0131n\u0131n \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 ile bu alacaklara ba\u011fl\u0131 faiz, cezai faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine 7256 say\u0131l\u0131 kanunun yay\u0131m\u0131 tarihine kadar (17 Kas\u0131m 2020) Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n; \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 ile bu alacaklara ba\u011fl\u0131 faiz, cezai faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine 7256 say\u0131l\u0131 kanunun yay\u0131m\u0131 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n \u00f6denmemi\u015f alaca\u011f\u0131n sadece fer\u2019i alacaktan ibaret olmas\u0131 halinde fer\u2019i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n, bu kanunda (7256 say\u0131l\u0131 kanun) belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla uygulanan faiz, cezai faiz, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131n\u0131n tamam\u0131n\u0131n;<\/span><\/li>   <li><span class=\"large\"> 5736 Say\u0131l\u0131 Baz\u0131 Kamu Alacaklar\u0131n\u0131n Uzla\u015fma Usul\u00fc ve Tahsili Hakk\u0131nda Kanun\u2019un birinci ve ikinci maddeleri gere\u011fince \u00f6denmesi gerekti\u011fi halde bu kanunun yay\u0131m\u0131 tarihine (17 Kas\u0131m 2020) kadar \u00f6denmemi\u015f olan tutarlar\u0131n bu madde kapsam\u0131nda \u00f6denmesi halinde 5736 say\u0131l\u0131 kanun gere\u011fince hesaplanan binde iki oran\u0131ndaki faiz alacaklar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecektir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"7256-sayili-kanunla-vazgecilen-kosullar-ve-odemeler","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":"7256 say\u0131l\u0131 kanunla vazge\u00e7ilen ko\u015fullar ve \u00f6demeler","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1077,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}