{"status":true,"post":{"id":19308,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:35:00","created_at":"2018-11-04T21:00:00.000000Z","updated_at":"2022-10-24T10:35:00.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":19308,"is_featured":0,"title":"Kamu alacaklar\u0131na uygulanan faiz oran\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\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 51\u2019inci maddesi uyar\u0131nca \u201cAmme alaca\u011f\u0131n\u0131n \u00f6deme m\u00fcddeti i\u00e7inde \u00f6denmeyen k\u0131sm\u0131na vadenin bitim tarihinden itibaren her ay i\u00e7in ayr\u0131 ayr\u0131 y\u00fczde 4 oran\u0131nda gecikme zamm\u0131 tatbik olunur. Ay kesirlerine isabet eden gecikme zamm\u0131 g\u00fcnl\u00fck olarak hesap edilir. Gecikme zamm\u0131 bir milyon liradan az olamaz.<\/span><\/p>  <p><span class=\"large\">Gecikme zamm\u0131 213 say\u0131l\u0131 Vergi Usul\u00fc Kanunu\u2019na g\u00f6re uygulanan vergi ziya\u0131 cezalar\u0131nda bu madde uyar\u0131nca belirlenen oranda, mahkemeler taraf\u0131ndan verilen ve ceza mahiyetinde olan amme alacaklar\u0131nda ise bu oran\u0131n yar\u0131s\u0131 \u00f6l\u00e7\u00fcs\u00fcnde uygulan\u0131r. Bunlar\u0131n d\u0131\u015f\u0131ndaki cezai mahiyetinde olan amme alacaklar\u0131na gecikme zamm\u0131 tatbik edilmez.<\/span><\/p>  <p><span class=\"large\">700 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname ile yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca \u201cCumhurba\u015fkan\u0131, gecikme zamm\u0131 oranlar\u0131n\u0131 aylar itibar\u0131yla topluca veya her ay i\u00e7in ayr\u0131 ayr\u0131, y\u00fczde onuna kadar indirmeye, gecikme zamm\u0131 oran\u0131 ile gecikme zamm\u0131 asgari tutar\u0131n\u0131 iki kat\u0131na kadar art\u0131rmaya, ayr\u0131ca gecikme zamm\u0131 oran\u0131n\u0131 aylar itibar\u0131yla farkl\u0131 olarak belirlemeye ve gecikme zamm\u0131n\u0131 bile\u015fik faiz usul\u00fcyle ayl\u0131k, \u00fc\u00e7 ayl\u0131k, alt\u0131 ayl\u0131k veya y\u0131ll\u0131k olarak hesaplatmaya yetkilidir.\u201d (KAVAK, Ahmet \u201cT\u00fcm Vergi Kanunlar\u0131\u201d Sf;592) <\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019ndan (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) yay\u0131mlanan (Seri: C S\u0131ra. No:3) say\u0131l\u0131 Tahsilat Genel Tebli\u011f uyar\u0131nca 6 Eyl\u00fcl 2018 tarihinden itibaren bu tarihe kadar olan y\u0131ll\u0131k y\u00fczde 12 olarak uygulanmakta olan tecil faiz oran\u0131 bu tebli\u011fin Resmi Gazete\u2019de yay\u0131m tarihi olan 6 Eyl\u00fcl 2018 tarihinden itibaren y\u0131ll\u0131k y\u00fczde 22 olarak uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tebli\u011f gere\u011fi, tebli\u011fin yay\u0131m\u0131 tarihinden \u00f6nce yap\u0131lan m\u00fcracaatlara dayan\u0131larak tecil edilecek olan amme alacaklar\u0131 ile bu tebli\u011fin Resmi Gazete\u2019de yay\u0131m\u0131ndan \u00f6nce tecil edilmi\u015f ve tecil ko\u015fullar\u0131na uygun \u00f6denmekte olan amme alacaklar\u0131na tecil ko\u015fullar\u0131na uyuldu\u011fu s\u00fcrece m\u00fcracaat tarihinden itibaren eski tecil faizi olan y\u00fczde 12 oran\u0131n\u0131n uygulanmas\u0131na devam edilecek.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan 6 Eyl\u00fcl 2018 tarihinden \u00f6nce tecil i\u015fleminde bulunulmu\u015f ve bu talepleri kabul edilerek tecil edilmi\u015f amme alacaklar\u0131na y\u00f6nelik tecilin ihlal edilmi\u015f olmas\u0131 ancak yeni talep \u00fczerine yeniden tecil yap\u0131lmas\u0131 (tecilin ge\u00e7erli say\u0131lmas\u0131) halinde, bu tebli\u011fin Resmi Gazete\u2019de yay\u0131m\u0131 tarihi olan 5 Eyl\u00fcl 2018 tarihi dahil bu tarihe kadar eski tecil faizi oran\u0131 y\u00fczde 12, bu tarihten itibaren 6 Eyl\u00fcl 2018 tarihi dahil \u00f6denmesi gereken taksit tutarlar\u0131na ise y\u00fczde 22 oran\u0131 dikkate al\u0131narak tecil faizi uygulanacak.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca; 6183 say\u0131l\u0131 Kanun\u2019un 48\u2019inci maddesine g\u00f6re belirlenen tecil faizinin belirli y\u00fczdesi esas al\u0131narak an\u0131lan kanunun 48\/a maddesine g\u00f6re tecil faizi hesaplamas\u0131 yap\u0131lacak.<\/span><\/p>  <p><span class=\"large\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 51\u2019inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n <\/span><\/p>  <p><span class=\"large\">Bakanlar Kuruluna vermi\u015f oldu\u011fu yetkiye istinaden 19.10.2010 g\u00fcn ve 27734 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 12.10.2010 tarihli ve 2010\/965 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 uyar\u0131nca bu tarihten ge\u00e7erli olmak \u00fczere amme alaca\u011f\u0131n\u0131n \u00f6deme m\u00fcddeti i\u00e7inde \u00f6denmeyen k\u0131sm\u0131na vadenin bitim tarihinden itibaren her ay i\u00e7in ayr\u0131 ayr\u0131 y\u00fczde 1.40 oran\u0131nda gecikme zamm\u0131 uygulanmas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc.<\/span><\/p>  <p><span class=\"large\">An\u0131lan maddenin Cumhurba\u015fkan\u0131na vermi\u015f oldu\u011fu yetkiye istinaden 05.09.2018 tarihli ve 30526 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 04.09.2018 tarihli ve 62 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131yla 05.09.2018 tarihinden \u00f6nce vadesi geldi\u011fi halde bu tarihe kadar \u00f6denmemi\u015f olan amme alacaklar\u0131na her ay i\u00e7in ayr\u0131 ayr\u0131 y\u00fczde iki (y\u00fczde 2) oran\u0131nda ve Seri A, S\u0131ra No 1 Tahsilat Genel Tebli\u011finde yer alan esaslar do\u011frultusunda gecikme zamm\u0131 hesaplanarak uygulanacak.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan 6183 say\u0131l\u0131 Kanun\u2019un 51\u2019inci maddesi uyar\u0131nca, ay kesirlerine isabet eden gecikme zamm\u0131 g\u00fcnl\u00fck olarak hesapland\u0131\u011f\u0131ndan 05.09.2018 tarihinden itibaren (bu tarih dahil) g\u00fcnl\u00fck gecikme zamm\u0131 oran\u0131n\u0131n (2\/100\/30=) 0.000667 olarak hesaplanmas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc.<\/span><\/p>  <p><span class=\"large\">Amme bor\u00e7lusunun alacakl\u0131 tahsil daireleri itibar\u0131yla tecil edilen bor\u00e7lar\u0131n\u0131n toplam\u0131 elli bin TL (bu tutar dahil) a\u015fmad\u0131\u011f\u0131 takdirde teminat \u015fart\u0131 aran\u0131lmamaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"kamu-alacaklarina-uygulanan-faiz-orani","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Kamu alacaklar\u0131na uygulanan faiz oran\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":199,"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":19407,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":19308,"locale":"tr","category_id":73,"title":"Kamu alacaklar\u0131na uygulanan faiz oran\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\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 51\u2019inci maddesi uyar\u0131nca \u201cAmme alaca\u011f\u0131n\u0131n \u00f6deme m\u00fcddeti i\u00e7inde \u00f6denmeyen k\u0131sm\u0131na vadenin bitim tarihinden itibaren her ay i\u00e7in ayr\u0131 ayr\u0131 y\u00fczde 4 oran\u0131nda gecikme zamm\u0131 tatbik olunur. Ay kesirlerine isabet eden gecikme zamm\u0131 g\u00fcnl\u00fck olarak hesap edilir. Gecikme zamm\u0131 bir milyon liradan az olamaz.<\/span><\/p>  <p><span class=\"large\">Gecikme zamm\u0131 213 say\u0131l\u0131 Vergi Usul\u00fc Kanunu\u2019na g\u00f6re uygulanan vergi ziya\u0131 cezalar\u0131nda bu madde uyar\u0131nca belirlenen oranda, mahkemeler taraf\u0131ndan verilen ve ceza mahiyetinde olan amme alacaklar\u0131nda ise bu oran\u0131n yar\u0131s\u0131 \u00f6l\u00e7\u00fcs\u00fcnde uygulan\u0131r. Bunlar\u0131n d\u0131\u015f\u0131ndaki cezai mahiyetinde olan amme alacaklar\u0131na gecikme zamm\u0131 tatbik edilmez.<\/span><\/p>  <p><span class=\"large\">700 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname ile yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca \u201cCumhurba\u015fkan\u0131, gecikme zamm\u0131 oranlar\u0131n\u0131 aylar itibar\u0131yla topluca veya her ay i\u00e7in ayr\u0131 ayr\u0131, y\u00fczde onuna kadar indirmeye, gecikme zamm\u0131 oran\u0131 ile gecikme zamm\u0131 asgari tutar\u0131n\u0131 iki kat\u0131na kadar art\u0131rmaya, ayr\u0131ca gecikme zamm\u0131 oran\u0131n\u0131 aylar itibar\u0131yla farkl\u0131 olarak belirlemeye ve gecikme zamm\u0131n\u0131 bile\u015fik faiz usul\u00fcyle ayl\u0131k, \u00fc\u00e7 ayl\u0131k, alt\u0131 ayl\u0131k veya y\u0131ll\u0131k olarak hesaplatmaya yetkilidir.\u201d (KAVAK, Ahmet \u201cT\u00fcm Vergi Kanunlar\u0131\u201d Sf;592) <\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019ndan (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) yay\u0131mlanan (Seri: C S\u0131ra. No:3) say\u0131l\u0131 Tahsilat Genel Tebli\u011f uyar\u0131nca 6 Eyl\u00fcl 2018 tarihinden itibaren bu tarihe kadar olan y\u0131ll\u0131k y\u00fczde 12 olarak uygulanmakta olan tecil faiz oran\u0131 bu tebli\u011fin Resmi Gazete\u2019de yay\u0131m tarihi olan 6 Eyl\u00fcl 2018 tarihinden itibaren y\u0131ll\u0131k y\u00fczde 22 olarak uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tebli\u011f gere\u011fi, tebli\u011fin yay\u0131m\u0131 tarihinden \u00f6nce yap\u0131lan m\u00fcracaatlara dayan\u0131larak tecil edilecek olan amme alacaklar\u0131 ile bu tebli\u011fin Resmi Gazete\u2019de yay\u0131m\u0131ndan \u00f6nce tecil edilmi\u015f ve tecil ko\u015fullar\u0131na uygun \u00f6denmekte olan amme alacaklar\u0131na tecil ko\u015fullar\u0131na uyuldu\u011fu s\u00fcrece m\u00fcracaat tarihinden itibaren eski tecil faizi olan y\u00fczde 12 oran\u0131n\u0131n uygulanmas\u0131na devam edilecek.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan 6 Eyl\u00fcl 2018 tarihinden \u00f6nce tecil i\u015fleminde bulunulmu\u015f ve bu talepleri kabul edilerek tecil edilmi\u015f amme alacaklar\u0131na y\u00f6nelik tecilin ihlal edilmi\u015f olmas\u0131 ancak yeni talep \u00fczerine yeniden tecil yap\u0131lmas\u0131 (tecilin ge\u00e7erli say\u0131lmas\u0131) halinde, bu tebli\u011fin Resmi Gazete\u2019de yay\u0131m\u0131 tarihi olan 5 Eyl\u00fcl 2018 tarihi dahil bu tarihe kadar eski tecil faizi oran\u0131 y\u00fczde 12, bu tarihten itibaren 6 Eyl\u00fcl 2018 tarihi dahil \u00f6denmesi gereken taksit tutarlar\u0131na ise y\u00fczde 22 oran\u0131 dikkate al\u0131narak tecil faizi uygulanacak.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca; 6183 say\u0131l\u0131 Kanun\u2019un 48\u2019inci maddesine g\u00f6re belirlenen tecil faizinin belirli y\u00fczdesi esas al\u0131narak an\u0131lan kanunun 48\/a maddesine g\u00f6re tecil faizi hesaplamas\u0131 yap\u0131lacak.<\/span><\/p>  <p><span class=\"large\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 51\u2019inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n <\/span><\/p>  <p><span class=\"large\">Bakanlar Kuruluna vermi\u015f oldu\u011fu yetkiye istinaden 19.10.2010 g\u00fcn ve 27734 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 12.10.2010 tarihli ve 2010\/965 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 uyar\u0131nca bu tarihten ge\u00e7erli olmak \u00fczere amme alaca\u011f\u0131n\u0131n \u00f6deme m\u00fcddeti i\u00e7inde \u00f6denmeyen k\u0131sm\u0131na vadenin bitim tarihinden itibaren her ay i\u00e7in ayr\u0131 ayr\u0131 y\u00fczde 1.40 oran\u0131nda gecikme zamm\u0131 uygulanmas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc.<\/span><\/p>  <p><span class=\"large\">An\u0131lan maddenin Cumhurba\u015fkan\u0131na vermi\u015f oldu\u011fu yetkiye istinaden 05.09.2018 tarihli ve 30526 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 04.09.2018 tarihli ve 62 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131yla 05.09.2018 tarihinden \u00f6nce vadesi geldi\u011fi halde bu tarihe kadar \u00f6denmemi\u015f olan amme alacaklar\u0131na her ay i\u00e7in ayr\u0131 ayr\u0131 y\u00fczde iki (y\u00fczde 2) oran\u0131nda ve Seri A, S\u0131ra No 1 Tahsilat Genel Tebli\u011finde yer alan esaslar do\u011frultusunda gecikme zamm\u0131 hesaplanarak uygulanacak.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan 6183 say\u0131l\u0131 Kanun\u2019un 51\u2019inci maddesi uyar\u0131nca, ay kesirlerine isabet eden gecikme zamm\u0131 g\u00fcnl\u00fck olarak hesapland\u0131\u011f\u0131ndan 05.09.2018 tarihinden itibaren (bu tarih dahil) g\u00fcnl\u00fck gecikme zamm\u0131 oran\u0131n\u0131n (2\/100\/30=) 0.000667 olarak hesaplanmas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc.<\/span><\/p>  <p><span class=\"large\">Amme bor\u00e7lusunun alacakl\u0131 tahsil daireleri itibar\u0131yla tecil edilen bor\u00e7lar\u0131n\u0131n toplam\u0131 elli bin TL (bu tutar dahil) a\u015fmad\u0131\u011f\u0131 takdirde teminat \u015fart\u0131 aran\u0131lmamaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"kamu-alacaklarina-uygulanan-faiz-orani","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":"Kamu alacaklar\u0131na uygulanan faiz oran\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":199,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}