{"status":true,"post":{"id":18629,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:15:21","created_at":"2018-06-26T21:00:00.000000Z","updated_at":"2022-10-24T10:15:21.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18629,"is_featured":0,"title":"G\u00fcmr\u00fck alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\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><span class=\"large\">\u201cAmme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u201d h\u00fck\u00fcmlerine g\u00f6re takip edilen g\u00fcmr\u00fck vergileri, idari para cezalar\u0131, faizleri, gecikme faizleri ve zamlar\u0131 alacaklar\u0131n\u0131n 7143 say\u0131l\u0131 \u201cVergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131\u201d kanunu kapsam\u0131nda y\u00f6nlendirilmesine y\u00f6nelik a\u00e7\u0131klay\u0131c\u0131 tebli\u011f, 26 May\u0131s 2018 g\u00fcn ve 30432 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"> S\u00f6z konusu tebli\u011fde ayr\u0131nt\u0131l\u0131 olarak ifade edildi\u011fi \u00fczere;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">31 Mart 2018 tarihinden (bu tarih dahil) \u00f6nce g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve g\u00fcmr\u00fck idaresince takip edilen alacaklardan 18 May\u0131s 2018 (bu tarih dahil) tarihi itibariyle kesinle\u015fen,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan g\u00fcmr\u00fck vergilerinin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine 18 May\u0131s 2018 tarihine kadar (bu tarih dahil) Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n; \u00f6denmemi\u015f alaca\u011f\u0131n fer\u2019i alacaktan ibaret olmas\u0131 halinde fer\u2019i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim esas al\u0131narak hesaplanacak tutar\u0131n s\u00f6z konusu kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi ko\u015fuluyla g\u00fcmr\u00fck vergilerine ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i alacaklar\u0131 ve asl\u0131 ile 18 May\u0131s 2018 tarihinde \u00f6denmi\u015f olanlar dahil olmak \u00fczere asla ba\u011fl\u0131 olarak kesilen idari para cezalar\u0131n\u0131n tamam\u0131 (bu uygulama itirazi kay\u0131tla verilen beyannameler \u00fczerinde tahakkuk etmi\u015f olan cezalar i\u00e7in de ge\u00e7erlidir),<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi ge\u00e7mi\u015f bulunan 4458 say\u0131l\u0131 G\u00fcmr\u00fck Vergisi Kanunu ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc nedeniyle g\u00fcmr\u00fck vergileri as\u0131llar\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesinle\u015fmi\u015f idari para cezalar\u0131 ile Kabahatler Kanunu\u2019nun i\u015ftirak h\u00fck\u00fcmleri nedeniyle kesilmi\u015f idari para cezalar\u0131n\u0131n y\u00fczde 50\u2019sinin, kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi ko\u015fuluyla cezalar\u0131n y\u00fczde 50\u2019sinin,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f idari para cezalar\u0131n\u0131n y\u00fczde 30\u2019u ve varsa g\u00fcmr\u00fck vergileri asl\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine 18 May\u0131s 2018 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 esas al\u0131narak hesaplanacak tutar\u0131n s\u00fcresi i\u00e7erisinde tamamen \u00f6denmesi ko\u015fuluyla cezalar\u0131n kalan y\u00fczde 70\u2019i ile alacak as\u0131llar\u0131na ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i; amme alacaklar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecektir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"> 7143 say\u0131l\u0131 kanunun kapsad\u0131\u011f\u0131 d\u00f6nemlere ili\u015fkin olup, 18 May\u0131s 2018 itibariyle yarg\u0131 karar\u0131 ile kesinle\u015fti\u011fi halde m\u00fckellefe \u00f6demeye y\u00f6nelik tebligat\u0131n yap\u0131lmad\u0131\u011f\u0131 alacaklar i\u00e7in m\u00fckellefler taraf\u0131ndan kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde ba\u015fvuruda bulunulmas\u0131 ko\u015fuluyla bu alacaklar da yap\u0131land\u0131r\u0131labilecektir. Bu kapsamdaki alacaklar i\u00e7in m\u00fckelleflere ayr\u0131ca tebligat yap\u0131lmayacak, ancak bu alacaklar\u0131n vade tarihi olarak kanunun Resmi Gazete\u2019de yay\u0131m tarihi kabul tarihi olarak de\u011ferlendirilecektir. Dolay\u0131s\u0131yla bu kapsamda yap\u0131land\u0131r\u0131lan tutar\u0131n 7143 say\u0131l\u0131 kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmemesi halinde de vade tarihinde de\u011fi\u015fiklik yap\u0131lmayacakt\u0131r. Ayr\u0131ca bu d\u00fczenlemeden yararlanmak isteyen bor\u00e7lular\u0131n konuya ili\u015fkin dava a\u00e7mamalar\u0131, a\u00e7\u0131lm\u0131\u015f bulunan davalar\u0131ndan vazge\u00e7meleri ve mevcut di\u011fer kanun yollar\u0131na ba\u015fvurmamalar\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">18 May\u0131s 2018 tarihi itibariyle g\u00fcmr\u00fck vergilerine ili\u015fkin g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fmu\u015f ve idari itiraz s\u00fcresi ge\u00e7memi\u015f veya idari itiraz mercilerine intikal etmi\u015f bulunan tahakkuklar hakk\u0131nda g\u00fcmr\u00fck vergisi y\u00fczde 50 oran\u0131nda uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Kanunun ilgili maddelerindeki ba\u015fvuru s\u00fcresine ili\u015fkin h\u00fck\u00fcmler sakl\u0131 kalmak ko\u015fuluyla kanun h\u00fck\u00fcmlerinden yararlanmak isteyen bor\u00e7lular\u0131n 31 Temmuz 2018 g\u00fcn\u00fc mesai bitimine kadar ilgili g\u00fcmr\u00fck idaresine \u201c7143 say\u0131l\u0131 kanun kapsam\u0131nda g\u00fcmr\u00fck alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin tebli\u011f\u201d Ek:(1)\u2019de yer alan forma uygun ba\u015fvuruda bulunmalar\u0131 gerekmektedir.<\/span><br><span class=\"large\"> Alaca\u011f\u0131n birden fazla g\u00fcmr\u00fck idaresini ilgilendirmesi durumunda her idareye ayr\u0131 ayr\u0131 ba\u015fvurulmas\u0131 zorunludur.<\/span><\/p>  <p><span class=\"large\">Alacak asl\u0131 ve buna ba\u011fl\u0131 idari para cezalar\u0131 ve fer\u2019i alacaklara ili\u015fkin ba\u015fvurular g\u00fcmr\u00fck beyannamesi, ek tahakkuk karar\u0131 ve para cezas\u0131 karar\u0131 itibar\u0131yla yap\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Ba\u015fvurunun iadeli taahh\u00fctl\u00fc posta yoluyla yap\u0131lmas\u0131 durumunda ba\u015fvuru belgelerinin postaya verildi\u011fi tarih, normal posta ile veya \u015fahsen yap\u0131lmas\u0131 halinde ise ba\u015fvuruda bulunulan idarenin genel evrak kay\u0131tlar\u0131na intikal etti\u011fi tarih ba\u015fvuru tarihi olarak kabul edilir.<\/span><\/p>  <p><span class=\"large\">G\u00fcmr\u00fck vergileri asl\u0131na ba\u011fl\u0131 olmayan idari para cezalar\u0131na ili\u015fkin ba\u015fvurular\u0131n her bir para cezas\u0131 karar\u0131 i\u00e7in ayr\u0131 ayr\u0131 yap\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  \t\t\t\t","slug":"gumruk-alacaklarinin-yeniden-yapilandirilmasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"G\u00fcmr\u00fck alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131","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":95,"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":18728,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18629,"locale":"tr","category_id":73,"title":"G\u00fcmr\u00fck alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\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><span class=\"large\">\u201cAmme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u201d h\u00fck\u00fcmlerine g\u00f6re takip edilen g\u00fcmr\u00fck vergileri, idari para cezalar\u0131, faizleri, gecikme faizleri ve zamlar\u0131 alacaklar\u0131n\u0131n 7143 say\u0131l\u0131 \u201cVergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131\u201d kanunu kapsam\u0131nda y\u00f6nlendirilmesine y\u00f6nelik a\u00e7\u0131klay\u0131c\u0131 tebli\u011f, 26 May\u0131s 2018 g\u00fcn ve 30432 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"> S\u00f6z konusu tebli\u011fde ayr\u0131nt\u0131l\u0131 olarak ifade edildi\u011fi \u00fczere;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">31 Mart 2018 tarihinden (bu tarih dahil) \u00f6nce g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve g\u00fcmr\u00fck idaresince takip edilen alacaklardan 18 May\u0131s 2018 (bu tarih dahil) tarihi itibariyle kesinle\u015fen,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan g\u00fcmr\u00fck vergilerinin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine 18 May\u0131s 2018 tarihine kadar (bu tarih dahil) Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n; \u00f6denmemi\u015f alaca\u011f\u0131n fer\u2019i alacaktan ibaret olmas\u0131 halinde fer\u2019i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim esas al\u0131narak hesaplanacak tutar\u0131n s\u00f6z konusu kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi ko\u015fuluyla g\u00fcmr\u00fck vergilerine ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i alacaklar\u0131 ve asl\u0131 ile 18 May\u0131s 2018 tarihinde \u00f6denmi\u015f olanlar dahil olmak \u00fczere asla ba\u011fl\u0131 olarak kesilen idari para cezalar\u0131n\u0131n tamam\u0131 (bu uygulama itirazi kay\u0131tla verilen beyannameler \u00fczerinde tahakkuk etmi\u015f olan cezalar i\u00e7in de ge\u00e7erlidir),<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi ge\u00e7mi\u015f bulunan 4458 say\u0131l\u0131 G\u00fcmr\u00fck Vergisi Kanunu ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc nedeniyle g\u00fcmr\u00fck vergileri as\u0131llar\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesinle\u015fmi\u015f idari para cezalar\u0131 ile Kabahatler Kanunu\u2019nun i\u015ftirak h\u00fck\u00fcmleri nedeniyle kesilmi\u015f idari para cezalar\u0131n\u0131n y\u00fczde 50\u2019sinin, kanunda belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi ko\u015fuluyla cezalar\u0131n y\u00fczde 50\u2019sinin,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f idari para cezalar\u0131n\u0131n y\u00fczde 30\u2019u ve varsa g\u00fcmr\u00fck vergileri asl\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i amme alacaklar\u0131 yerine 18 May\u0131s 2018 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 esas al\u0131narak hesaplanacak tutar\u0131n s\u00fcresi i\u00e7erisinde tamamen \u00f6denmesi ko\u015fuluyla cezalar\u0131n kalan y\u00fczde 70\u2019i ile alacak as\u0131llar\u0131na ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer\u2019i; amme alacaklar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecektir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"> 7143 say\u0131l\u0131 kanunun kapsad\u0131\u011f\u0131 d\u00f6nemlere ili\u015fkin olup, 18 May\u0131s 2018 itibariyle yarg\u0131 karar\u0131 ile kesinle\u015fti\u011fi halde m\u00fckellefe \u00f6demeye y\u00f6nelik tebligat\u0131n yap\u0131lmad\u0131\u011f\u0131 alacaklar i\u00e7in m\u00fckellefler taraf\u0131ndan kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde ba\u015fvuruda bulunulmas\u0131 ko\u015fuluyla bu alacaklar da yap\u0131land\u0131r\u0131labilecektir. Bu kapsamdaki alacaklar i\u00e7in m\u00fckelleflere ayr\u0131ca tebligat yap\u0131lmayacak, ancak bu alacaklar\u0131n vade tarihi olarak kanunun Resmi Gazete\u2019de yay\u0131m tarihi kabul tarihi olarak de\u011ferlendirilecektir. Dolay\u0131s\u0131yla bu kapsamda yap\u0131land\u0131r\u0131lan tutar\u0131n 7143 say\u0131l\u0131 kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmemesi halinde de vade tarihinde de\u011fi\u015fiklik yap\u0131lmayacakt\u0131r. Ayr\u0131ca bu d\u00fczenlemeden yararlanmak isteyen bor\u00e7lular\u0131n konuya ili\u015fkin dava a\u00e7mamalar\u0131, a\u00e7\u0131lm\u0131\u015f bulunan davalar\u0131ndan vazge\u00e7meleri ve mevcut di\u011fer kanun yollar\u0131na ba\u015fvurmamalar\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">18 May\u0131s 2018 tarihi itibariyle g\u00fcmr\u00fck vergilerine ili\u015fkin g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fmu\u015f ve idari itiraz s\u00fcresi ge\u00e7memi\u015f veya idari itiraz mercilerine intikal etmi\u015f bulunan tahakkuklar hakk\u0131nda g\u00fcmr\u00fck vergisi y\u00fczde 50 oran\u0131nda uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Kanunun ilgili maddelerindeki ba\u015fvuru s\u00fcresine ili\u015fkin h\u00fck\u00fcmler sakl\u0131 kalmak ko\u015fuluyla kanun h\u00fck\u00fcmlerinden yararlanmak isteyen bor\u00e7lular\u0131n 31 Temmuz 2018 g\u00fcn\u00fc mesai bitimine kadar ilgili g\u00fcmr\u00fck idaresine \u201c7143 say\u0131l\u0131 kanun kapsam\u0131nda g\u00fcmr\u00fck alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin tebli\u011f\u201d Ek:(1)\u2019de yer alan forma uygun ba\u015fvuruda bulunmalar\u0131 gerekmektedir.<\/span><br><span class=\"large\"> Alaca\u011f\u0131n birden fazla g\u00fcmr\u00fck idaresini ilgilendirmesi durumunda her idareye ayr\u0131 ayr\u0131 ba\u015fvurulmas\u0131 zorunludur.<\/span><\/p>  <p><span class=\"large\">Alacak asl\u0131 ve buna ba\u011fl\u0131 idari para cezalar\u0131 ve fer\u2019i alacaklara ili\u015fkin ba\u015fvurular g\u00fcmr\u00fck beyannamesi, ek tahakkuk karar\u0131 ve para cezas\u0131 karar\u0131 itibar\u0131yla yap\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Ba\u015fvurunun iadeli taahh\u00fctl\u00fc posta yoluyla yap\u0131lmas\u0131 durumunda ba\u015fvuru belgelerinin postaya verildi\u011fi tarih, normal posta ile veya \u015fahsen yap\u0131lmas\u0131 halinde ise ba\u015fvuruda bulunulan idarenin genel evrak kay\u0131tlar\u0131na intikal etti\u011fi tarih ba\u015fvuru tarihi olarak kabul edilir.<\/span><\/p>  <p><span class=\"large\">G\u00fcmr\u00fck vergileri asl\u0131na ba\u011fl\u0131 olmayan idari para cezalar\u0131na ili\u015fkin ba\u015fvurular\u0131n her bir para cezas\u0131 karar\u0131 i\u00e7in ayr\u0131 ayr\u0131 yap\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  \t\t\t\t","slug":"gumruk-alacaklarinin-yeniden-yapilandirilmasi","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":"G\u00fcmr\u00fck alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":95,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}