{"status":true,"post":{"id":12684,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:18:45","created_at":"2015-10-11T21:00:00.000000Z","updated_at":"2022-10-21T06:18:45.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12684,"is_featured":0,"title":"Mali tatilde defter ve belgeler istenemez","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\">\u201cMali Tahlil \u0130hdas Edilmesi Hakk\u0131ndaki Kanun\u2019un 1. maddesi uyar\u0131nca \u201cHer y\u0131l temmuz ay\u0131n\u0131n 1\u2019inden 20\u2019sine kadar (20. g\u00fcn dahil) mali tatildir. Haziran ay\u0131n\u0131n son g\u00fcn\u00fcn\u00fcn tatil olmas\u0131 halinde, mali tatil temmuz ay\u0131n\u0131n ilk i\u015f g\u00fcn\u00fcn\u00fc takip eden g\u00fcnden ba\u015flamaktad\u0131r. <\/span><br><span class=\"large\"> S\u00f6z konusu kanun gere\u011fi \u201cson g\u00fcn\u00fc\u201d mali tatile rastlayan a\u015fa\u011f\u0131da belirtilen s\u00fcreler, tatilin son g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren 7 g\u00fcn uzam\u0131\u015f say\u0131lmaktad\u0131r.<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6000003814697px;\">Beyana dayal\u0131 tarhiyatta, kanuni s\u00fcresinde verilmesi gereken beyannamelerin verilme s\u00fcreleri,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">\u0130kmalen, re\u2019sen veya idarece yap\u0131lan tarhiyatta, vadesi mali tatile rastlayan vergi, resim ve har\u00e7lar ile vergi cezalar\u0131 ve gecikme faizlerinin \u00f6denme s\u00fcresi,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Tarh edilen vergilere ve\/veya kesilen cezalara kar\u015f\u0131 uzla\u015fma talep etme veya cezada indirim h\u00fck\u00fcmlerinden yararlanmak amac\u0131yla yap\u0131lan ba\u015fvurulara ili\u015fkin s\u00fcreler,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Devaml\u0131 bilgi verme h\u00fck\u00fcmleri kapsam\u0131nda verilmesi gereken bilgilerin verilmesine ili\u015fkin s\u00fcreler.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Yukar\u0131da da belirtildi\u011fi \u00fczere mali tatilin son g\u00fcn\u00fcn\u00fc izleyen g\u00fcnden itibaren 7 g\u00fcn uzamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirli s\u00fcrelerde yap\u0131lmas\u0131 gereken muhasebe kay\u0131t s\u00fcreleri, bildirim s\u00fcreleri ve vergi ile ilgili i\u015flemlere ili\u015fkin dava a\u00e7ma s\u00fcreleri mali tatil s\u00fcresince i\u015flememektedir. Bu ba\u011flamda da s\u00fcreler mali tatilin bitiminden itibaren tekrar i\u015flemeye ba\u015flamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca s\u00f6z konusu kanun gere\u011fi, mahkeme karar\u0131 veya cumhuriyet savc\u0131lar\u0131n\u0131n istemi \u00fczerine ya da Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re yap\u0131lan aramal\u0131 incelemeler hari\u00e7 olmak \u00fczere, mali tatil s\u00fcresince inceleme amac\u0131yla defter ve belgelerin ibraz\u0131 talep edilemeyecek, m\u00fckellefin i\u015fyerinde incelemeye ba\u015flanamayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Mali tatil s\u00fcresince vergi ve ceza ihbarnameleri ile mahsup taleplerine y\u00f6nelik olanlar hari\u00e7, bilgi isteme talepleri m\u00fckelleflere, vergi ve ceza sorumlular\u0131na bildirilemeyecektir. Ancak mali tatil s\u00fcresi i\u00e7inde ger\u00e7ekle\u015fen tebligat i\u015flemlerinde s\u00fcre mali tatilin son g\u00fcn\u00fcnden itibaren i\u015flemeye ba\u015flayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Mali tatilin sona erdi\u011fi g\u00fcn\u00fc izleyen 7 g\u00fcn i\u00e7inde biten yukar\u0131da belirtilen s\u00fcreler, mali tatilin son g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren 7. g\u00fcn\u00fcn mesai saati bitiminde sona ermi\u015f say\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ancak; g\u00fcmr\u00fck idareleri, il \u00f6zel idareleri ve belediyeler taraf\u0131ndan tarh ve\/ veya tahsil i\u00e7in vergi, resim ve har\u00e7larla ilgili olarak mali tatil uygulanmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Mali Tatil \u0130hdas Edilmesi Hakk\u0131ndaki Kanun\u2019un 1\/8 maddesi uyar\u0131nca \u201cBeyana dayanan ve beyanname verme s\u00fcresi mali tatil nedeniyle uzam\u0131\u015f olan vergilerde \u00f6deme s\u00fcresi ayn\u0131 ay i\u00e7inde kalmak ko\u015fuluyla uzayan beyanname verme s\u00fcresinin son g\u00fcn\u00fcnden itibaren \u00fc\u00e7\u00fcnc\u00fc g\u00fcn\u00fcn mesai saati bitimine kadar uzam\u0131\u015f say\u0131lmaktad\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Mevcut d\u00fczenleme \u00e7er\u00e7evesinde Maliye Bakan\u0131 mali tatil uygulamas\u0131 nedeniyle s\u00fcre verilecek i\u015f ve i\u015flemlerin kapsam\u0131 ile mali tatil uygulanmas\u0131na y\u00f6nelik usul ve esaslar\u0131 belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">Yarg\u0131tay 19. Ceza Dairesi\u2019nin vermi\u015f oldu\u011fu bir karardan anla\u015f\u0131laca\u011f\u0131 \u00fczere, \u201cMali Tatil \u0130hdas Edilmesi Hakk\u0131ndaki Kanun\u201d h\u00fck\u00fcmleri gere\u011fi olarak, tatil s\u00fcresi i\u00e7inde m\u00fckelleflerden defter ve belgelerin ibraz\u0131 istenemeyecektir. (Yarg\u0131tay 19. Ceza Dairesi, 27.05.2015 g\u00fcn ve 2015\/1946 Esas, 2015\/1996 Karar)(x)<\/span><\/p>  <p><span class=\"large\">Mevcut kanuni d\u00fczenleme \u00e7er\u00e7evesinde mali tatil kabul edilen tarihlerde;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6000003814697px;\">Sendikalar Kanunu\u2019na<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">\u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019na<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">\u0130\u015f Kanunu\u2019na g\u00f6re i\u015fverenlerce yap\u0131lmas\u0131 gereken i\u015f kazas\u0131 veya meslek hastal\u0131klar\u0131 bildirimleri d\u0131\u015f\u0131nda kalan beyan, bildirim ve \u00f6demeler,<\/span><\/li>  <\/ul>  <p><span class=\"large\">- Esnaf ve Sanatkarlar ve Di\u011fer Ba\u011f\u0131ms\u0131z \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kurumu Kanunu ile,<\/span><\/p>  <p><span class=\"large\">- Tar\u0131mda Kendi Ad\u0131na veya Hesab\u0131na \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kanunu\u2019na tab<\/span><span class=\"large\">i\u015fverenlerin,<\/span><\/p>  <p><span class=\"large\">- Tar\u0131m \u0130\u015f\u00e7ileri Sosyal Sigortalar Kanunu\u2019na tabi sigortal\u0131lar\u0131n yapmakla y\u00fck\u00fcml\u00fc oldu\u011fu i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 bildirimleri d\u0131\u015f\u0131nda kalan beyan, bildirim ve \u00f6demelerde daha \u00f6nce belirtilen erteleme s\u00fcrelerinden yararlan\u0131lmaktad\u0131r. Bu konudaki uygulama \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131\u2019n\u0131n yetkisi \u00e7er\u00e7evesinde y\u00f6nlendirilmektedir.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 konuya ili\u015fkin olarak Mali Tatil Uygulamas\u0131 Hakk\u0131nda bir genel tebli\u011f yay\u0131nlam\u0131\u015f bulunmaktad\u0131r. (30 Haziran 2007 g\u00fcn ve 26568 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <p><span class=\"large\"> (x) Yakla\u015f\u0131m Dergisi, Say\u0131: 274, Yarg\u0131 Kararlar\u0131 sf\/267.<\/span><\/p>  \t\t\t\t","slug":"mali-tatilde-defter-ve-belgeler-istenemez","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Mali tatilde defter ve belgeler istenemez","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":1067,"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":12783,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12684,"locale":"tr","category_id":73,"title":"Mali tatilde defter ve belgeler istenemez","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\">\u201cMali Tahlil \u0130hdas Edilmesi Hakk\u0131ndaki Kanun\u2019un 1. maddesi uyar\u0131nca \u201cHer y\u0131l temmuz ay\u0131n\u0131n 1\u2019inden 20\u2019sine kadar (20. g\u00fcn dahil) mali tatildir. Haziran ay\u0131n\u0131n son g\u00fcn\u00fcn\u00fcn tatil olmas\u0131 halinde, mali tatil temmuz ay\u0131n\u0131n ilk i\u015f g\u00fcn\u00fcn\u00fc takip eden g\u00fcnden ba\u015flamaktad\u0131r. <\/span><br><span class=\"large\"> S\u00f6z konusu kanun gere\u011fi \u201cson g\u00fcn\u00fc\u201d mali tatile rastlayan a\u015fa\u011f\u0131da belirtilen s\u00fcreler, tatilin son g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren 7 g\u00fcn uzam\u0131\u015f say\u0131lmaktad\u0131r.<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6000003814697px;\">Beyana dayal\u0131 tarhiyatta, kanuni s\u00fcresinde verilmesi gereken beyannamelerin verilme s\u00fcreleri,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">\u0130kmalen, re\u2019sen veya idarece yap\u0131lan tarhiyatta, vadesi mali tatile rastlayan vergi, resim ve har\u00e7lar ile vergi cezalar\u0131 ve gecikme faizlerinin \u00f6denme s\u00fcresi,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Tarh edilen vergilere ve\/veya kesilen cezalara kar\u015f\u0131 uzla\u015fma talep etme veya cezada indirim h\u00fck\u00fcmlerinden yararlanmak amac\u0131yla yap\u0131lan ba\u015fvurulara ili\u015fkin s\u00fcreler,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Devaml\u0131 bilgi verme h\u00fck\u00fcmleri kapsam\u0131nda verilmesi gereken bilgilerin verilmesine ili\u015fkin s\u00fcreler.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Yukar\u0131da da belirtildi\u011fi \u00fczere mali tatilin son g\u00fcn\u00fcn\u00fc izleyen g\u00fcnden itibaren 7 g\u00fcn uzamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirli s\u00fcrelerde yap\u0131lmas\u0131 gereken muhasebe kay\u0131t s\u00fcreleri, bildirim s\u00fcreleri ve vergi ile ilgili i\u015flemlere ili\u015fkin dava a\u00e7ma s\u00fcreleri mali tatil s\u00fcresince i\u015flememektedir. Bu ba\u011flamda da s\u00fcreler mali tatilin bitiminden itibaren tekrar i\u015flemeye ba\u015flamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca s\u00f6z konusu kanun gere\u011fi, mahkeme karar\u0131 veya cumhuriyet savc\u0131lar\u0131n\u0131n istemi \u00fczerine ya da Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re yap\u0131lan aramal\u0131 incelemeler hari\u00e7 olmak \u00fczere, mali tatil s\u00fcresince inceleme amac\u0131yla defter ve belgelerin ibraz\u0131 talep edilemeyecek, m\u00fckellefin i\u015fyerinde incelemeye ba\u015flanamayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Mali tatil s\u00fcresince vergi ve ceza ihbarnameleri ile mahsup taleplerine y\u00f6nelik olanlar hari\u00e7, bilgi isteme talepleri m\u00fckelleflere, vergi ve ceza sorumlular\u0131na bildirilemeyecektir. Ancak mali tatil s\u00fcresi i\u00e7inde ger\u00e7ekle\u015fen tebligat i\u015flemlerinde s\u00fcre mali tatilin son g\u00fcn\u00fcnden itibaren i\u015flemeye ba\u015flayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Mali tatilin sona erdi\u011fi g\u00fcn\u00fc izleyen 7 g\u00fcn i\u00e7inde biten yukar\u0131da belirtilen s\u00fcreler, mali tatilin son g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren 7. g\u00fcn\u00fcn mesai saati bitiminde sona ermi\u015f say\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ancak; g\u00fcmr\u00fck idareleri, il \u00f6zel idareleri ve belediyeler taraf\u0131ndan tarh ve\/ veya tahsil i\u00e7in vergi, resim ve har\u00e7larla ilgili olarak mali tatil uygulanmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Mali Tatil \u0130hdas Edilmesi Hakk\u0131ndaki Kanun\u2019un 1\/8 maddesi uyar\u0131nca \u201cBeyana dayanan ve beyanname verme s\u00fcresi mali tatil nedeniyle uzam\u0131\u015f olan vergilerde \u00f6deme s\u00fcresi ayn\u0131 ay i\u00e7inde kalmak ko\u015fuluyla uzayan beyanname verme s\u00fcresinin son g\u00fcn\u00fcnden itibaren \u00fc\u00e7\u00fcnc\u00fc g\u00fcn\u00fcn mesai saati bitimine kadar uzam\u0131\u015f say\u0131lmaktad\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Mevcut d\u00fczenleme \u00e7er\u00e7evesinde Maliye Bakan\u0131 mali tatil uygulamas\u0131 nedeniyle s\u00fcre verilecek i\u015f ve i\u015flemlerin kapsam\u0131 ile mali tatil uygulanmas\u0131na y\u00f6nelik usul ve esaslar\u0131 belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">Yarg\u0131tay 19. Ceza Dairesi\u2019nin vermi\u015f oldu\u011fu bir karardan anla\u015f\u0131laca\u011f\u0131 \u00fczere, \u201cMali Tatil \u0130hdas Edilmesi Hakk\u0131ndaki Kanun\u201d h\u00fck\u00fcmleri gere\u011fi olarak, tatil s\u00fcresi i\u00e7inde m\u00fckelleflerden defter ve belgelerin ibraz\u0131 istenemeyecektir. (Yarg\u0131tay 19. Ceza Dairesi, 27.05.2015 g\u00fcn ve 2015\/1946 Esas, 2015\/1996 Karar)(x)<\/span><\/p>  <p><span class=\"large\">Mevcut kanuni d\u00fczenleme \u00e7er\u00e7evesinde mali tatil kabul edilen tarihlerde;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6000003814697px;\">Sendikalar Kanunu\u2019na<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">\u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019na<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">\u0130\u015f Kanunu\u2019na g\u00f6re i\u015fverenlerce yap\u0131lmas\u0131 gereken i\u015f kazas\u0131 veya meslek hastal\u0131klar\u0131 bildirimleri d\u0131\u015f\u0131nda kalan beyan, bildirim ve \u00f6demeler,<\/span><\/li>  <\/ul>  <p><span class=\"large\">- Esnaf ve Sanatkarlar ve Di\u011fer Ba\u011f\u0131ms\u0131z \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kurumu Kanunu ile,<\/span><\/p>  <p><span class=\"large\">- Tar\u0131mda Kendi Ad\u0131na veya Hesab\u0131na \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kanunu\u2019na tab<\/span><span class=\"large\">i\u015fverenlerin,<\/span><\/p>  <p><span class=\"large\">- Tar\u0131m \u0130\u015f\u00e7ileri Sosyal Sigortalar Kanunu\u2019na tabi sigortal\u0131lar\u0131n yapmakla y\u00fck\u00fcml\u00fc oldu\u011fu i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 bildirimleri d\u0131\u015f\u0131nda kalan beyan, bildirim ve \u00f6demelerde daha \u00f6nce belirtilen erteleme s\u00fcrelerinden yararlan\u0131lmaktad\u0131r. Bu konudaki uygulama \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131\u2019n\u0131n yetkisi \u00e7er\u00e7evesinde y\u00f6nlendirilmektedir.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 konuya ili\u015fkin olarak Mali Tatil Uygulamas\u0131 Hakk\u0131nda bir genel tebli\u011f yay\u0131nlam\u0131\u015f bulunmaktad\u0131r. (30 Haziran 2007 g\u00fcn ve 26568 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <p><span class=\"large\"> (x) Yakla\u015f\u0131m Dergisi, Say\u0131: 274, Yarg\u0131 Kararlar\u0131 sf\/267.<\/span><\/p>  \t\t\t\t","slug":"mali-tatilde-defter-ve-belgeler-istenemez","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":"Mali tatilde defter ve belgeler istenemez","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1067,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}