{"status":true,"post":{"id":14798,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:51:01","created_at":"2016-10-09T21:00:00.000000Z","updated_at":"2022-10-21T06:51:01.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":14798,"is_featured":0,"title":"Tecilli vergi bor\u00e7lar\u0131nda faiz indirimi","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\">6736 Say\u0131l\u0131 \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019un <\/span><span class=\"large\">10. maddesinin 9. f\u0131kras\u0131 uyar\u0131nca \u2018Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun ve di\u011fer kanunlar uyar\u0131nca tecil edilmi\u015f olup tecil ko\u015fullar\u0131na uygun \u00f6denmekte olanlar\u0131ndan kalan taksit tutarlar\u0131 i\u00e7in bor\u00e7lular talep etmeleri halinde s\u00f6z konusu kanun h\u00fck\u00fcmlerinden yararlanabileceklerdir. Ancak 6111 Say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu ve Di\u011fer Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131ndaki Kanun h\u00fck\u00fcmlerine g\u00f6re 6736 say\u0131l\u0131 kanunun Resmi Gazete\u2019de yay\u0131m tarihi olan 19 A\u011fustos 2016 tarihi itibar\u0131yle taksit \u00f6demeleri devam eden alacaklar bu h\u00fck\u00fcm kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">6736 say\u0131l\u0131 kanunla yap\u0131lan d\u00fczenleme uyar\u0131nca tecil \u015fartlar\u0131na uygun olarak \u00f6denen taksit tutarlar\u0131 i\u00e7in tecil h\u00fck\u00fcmleri ge\u00e7erli say\u0131lmaktad\u0131r. Bu \u015fekilde \u00f6denmi\u015f taksit tutarlar\u0131na tecil tarihi ile \u00f6deme tarihi aras\u0131nda ge\u00e7en s\u00fcre i\u00e7in ilgili kanunun \u00f6ng\u00f6rd\u00fc\u011f\u00fc faiz uygulanm\u0131\u015f ve tahsil edilmi\u015f oldu\u011fundan \u00f6denmi\u015f k\u0131s\u0131m ile ilgili herhangi bir i\u015flem yap\u0131lmayacakt\u0131r. Ancak kalan taksit tutarlar\u0131n\u0131n vadesinde k\u0131smen veya tamamen \u00f6denmemi\u015f alacak kabul edilerek 6736 Say\u0131l\u0131 \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019un 2. maddesi uygulanacakt\u0131r. Bu durumdaki alacaklar i\u00e7in madde h\u00fckm\u00fcnden yararlan\u0131lmak istenilmesi halinde \u00f6denmemi\u015f alacak asl\u0131na uygulanm\u0131\u015f olan fer\u2019i alacaklar yerine, vade tarihinden 6736 say\u0131l\u0131 kanunun Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 tarih olan 19 A\u011fustos 2016 tarihine kadar Y\u0130-\u00dcFE tutar\u0131 hesaplanacakt\u0131r. Alacak asl\u0131 ile Y\u0130-\u00dcFE tutar\u0131 toplanarak yap\u0131land\u0131r\u0131lacak alacak tutar\u0131n\u0131n \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denilmesi halinde alacak as\u0131llar\u0131yla ilgili fer\u2019i alacaklar\u0131n tahsilinden vazge\u00e7ilecektir. <\/span><\/p>  <p><span class=\"large\">6183 Say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 48. maddesine konu olan \u2018tecil\u2019 ile di\u011fer kanunlar gere\u011fince tecil edilen alaca\u011f\u0131n gecikme zamm\u0131, gecikme faizi ve\/veya vergi cezas\u0131ndan ibaret olmas\u0131 halinde konu ile ilgili yay\u0131mlanan \u20186736 Say\u0131l\u0131 Kanun Genel Tebli\u011f\u2019de yap\u0131lan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde hesaplama yap\u0131lacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">\u00d6RNEK: M\u00fckellef taraf\u0131ndan 26 Ekim 2015\u2019te \u00f6denmesi gereken 12 bin TL gelir (stopaj) vergisi zaman\u0131nda \u00f6denmemi\u015ftir. 20 Nisan 2016 tarihinde vergi dairesine ba\u015fvurularak toplam bor\u00e7 i\u00e7in tecil isteminde bulunulmu\u015ftur. <\/span><\/p>  <p><span class=\"large\">Vergi dairesi m\u00fckellefin gecikme zamm\u0131 dahil 12.974,50 TL borcu oldu\u011funu tespit etmi\u015f ve bu tutar\u0131n ilk taksidini Nisan 2016\u2019dan ba\u015flamak ve 10 ayda 10 e\u015fit taksitte \u00f6denmek \u00fczere tecilini uygun g\u00f6rm\u00fc\u015ft\u00fcr. <\/span><\/p>  <p><span class=\"large\">Ayl\u0131k taksit tutar\u0131 ise 12.974,50\/10=1.297,45 TL olarak hesaplanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">M\u00fckellef s\u00f6z konusu borcunun ilk 4 taksidini s\u00fcresi i\u00e7inde \u00f6demi\u015f, 25 A\u011fustos 2016 tarihinde de 6736 say\u0131l\u0131 kanundan yararlanmak iste\u011fi ile ba\u011fl\u0131 bulundu\u011fu vergi dairesine ba\u015fvurmu\u015ftur. S\u00f6z konusu m\u00fckellef ilk 4 taksit ile birlikte <\/span><span class=\"large\">97,30 TL tecil faizi \u00f6demi\u015ftir. <\/span><\/p>  <p><span class=\"large\">Vergi bor\u00e7lusunun vergi dairesine ba\u015fvurusu \u00fczerine vergi dairesi \u00f6ncelikle kalan bor\u00e7 tutar\u0131n\u0131n ne kadar\u0131n\u0131n vergi asl\u0131, ne kadar\u0131n\u0131n da gecikme zamm\u0131 oldu\u011funu hesaplayacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">\u00d6rnek olayda vergi dairesine 4 taksit halinde (1.297,45x4=)5.189,80 TL \u00f6denmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">\u00d6denen tutardan vergi asl\u0131na isabet eden tutar ise a\u015fa\u011f\u0131daki form\u00fcle g\u00f6re hesaplanacakt\u0131r.<img style=\"\" src=\"\/Archive\/Content\/1220202212342363a1abcf61edf14897.webp\" alt=\"\" width=\"\" height=\"\" class=\"contentImg\"><\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla tecil ko\u015fullar\u0131na uygun \u00f6denen taksit tutar\u0131 i\u00e7in tecil h\u00fck\u00fcmleri ge\u00e7erli say\u0131lacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Bu durumda kalan 6 taksit tutar\u0131 toplam\u0131;<\/span><\/p>  <p><span class=\"large\">(1.297,45x6=) 7.784,70 TL olup bunun (1.200x6=) 7.200 TL\u2019si vergi asl\u0131, <\/span><br><span class=\"large\"> (7.784,70-7.200,00=) 584.70 TL\u2019si gecikme zamm\u0131d\u0131r. Vergi asl\u0131ndan kalan tutara gecikme zamm\u0131 yerine vade tarihinden kanunun yay\u0131mland\u0131\u011f\u0131 tarihe kadar hesaplanacak 98,71 TL Y\u0130-\u00dcFE tutar\u0131 ile vergi asl\u0131 toplanarak \u00f6denmesi gereken tutar hesaplanacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Madde h\u00fckm\u00fcne g\u00f6re \u00f6denmesi gereken vergi asl\u0131 ve Y\u0130-\u00dcFE tutar\u0131n\u0131n, kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmesi halinde 7.200 TL vergi asl\u0131na 6736 say\u0131l\u0131 kanunun Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 tarih olan 19 A\u011fustos 2016\u2019ya kadar hesaplanan 984,50 TL gecikme zamm\u0131n\u0131n tahsilinden vazge\u00e7ilecektir. Ancak tecil kapsam\u0131nda olan ilk 4 taksit tutar\u0131 ile birlikte 19 A\u011fustos 2016 tarihinden \u00f6nce tahsil edilen 97,30 TL tecil faizi ba\u015fvuru sahibine red ve iade edilmeyecektir. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan buna g\u00f6re bor\u00e7lunun ba\u015fvurusu \u00fczerine yeniden yap\u0131land\u0131r\u0131lan alacak tutar\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7inde tamamen \u00f6denmesi halinde Y\u0130-\u00dcFE oranlar\u0131na g\u00f6re hesaplanan tutar\u0131n y\u00fczde 50\u2019si de indirim konusu yap\u0131lacakt\u0131r. Bu durumda vadesinde \u00f6denmeyen vergi borcunun bor\u00e7luya maliyeti d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015f olacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"tecilli-vergi-borclarinda-faiz-indirimi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Tecilli vergi bor\u00e7lar\u0131nda faiz indirimi","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":143,"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":14897,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":14798,"locale":"tr","category_id":73,"title":"Tecilli vergi bor\u00e7lar\u0131nda faiz indirimi","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\">6736 Say\u0131l\u0131 \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019un <\/span><span class=\"large\">10. maddesinin 9. f\u0131kras\u0131 uyar\u0131nca \u2018Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun ve di\u011fer kanunlar uyar\u0131nca tecil edilmi\u015f olup tecil ko\u015fullar\u0131na uygun \u00f6denmekte olanlar\u0131ndan kalan taksit tutarlar\u0131 i\u00e7in bor\u00e7lular talep etmeleri halinde s\u00f6z konusu kanun h\u00fck\u00fcmlerinden yararlanabileceklerdir. Ancak 6111 Say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu ve Di\u011fer Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131ndaki Kanun h\u00fck\u00fcmlerine g\u00f6re 6736 say\u0131l\u0131 kanunun Resmi Gazete\u2019de yay\u0131m tarihi olan 19 A\u011fustos 2016 tarihi itibar\u0131yle taksit \u00f6demeleri devam eden alacaklar bu h\u00fck\u00fcm kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r. <\/span><\/p>  <p><span class=\"large\">6736 say\u0131l\u0131 kanunla yap\u0131lan d\u00fczenleme uyar\u0131nca tecil \u015fartlar\u0131na uygun olarak \u00f6denen taksit tutarlar\u0131 i\u00e7in tecil h\u00fck\u00fcmleri ge\u00e7erli say\u0131lmaktad\u0131r. Bu \u015fekilde \u00f6denmi\u015f taksit tutarlar\u0131na tecil tarihi ile \u00f6deme tarihi aras\u0131nda ge\u00e7en s\u00fcre i\u00e7in ilgili kanunun \u00f6ng\u00f6rd\u00fc\u011f\u00fc faiz uygulanm\u0131\u015f ve tahsil edilmi\u015f oldu\u011fundan \u00f6denmi\u015f k\u0131s\u0131m ile ilgili herhangi bir i\u015flem yap\u0131lmayacakt\u0131r. Ancak kalan taksit tutarlar\u0131n\u0131n vadesinde k\u0131smen veya tamamen \u00f6denmemi\u015f alacak kabul edilerek 6736 Say\u0131l\u0131 \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u2019un 2. maddesi uygulanacakt\u0131r. Bu durumdaki alacaklar i\u00e7in madde h\u00fckm\u00fcnden yararlan\u0131lmak istenilmesi halinde \u00f6denmemi\u015f alacak asl\u0131na uygulanm\u0131\u015f olan fer\u2019i alacaklar yerine, vade tarihinden 6736 say\u0131l\u0131 kanunun Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 tarih olan 19 A\u011fustos 2016 tarihine kadar Y\u0130-\u00dcFE tutar\u0131 hesaplanacakt\u0131r. Alacak asl\u0131 ile Y\u0130-\u00dcFE tutar\u0131 toplanarak yap\u0131land\u0131r\u0131lacak alacak tutar\u0131n\u0131n \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denilmesi halinde alacak as\u0131llar\u0131yla ilgili fer\u2019i alacaklar\u0131n tahsilinden vazge\u00e7ilecektir. <\/span><\/p>  <p><span class=\"large\">6183 Say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 48. maddesine konu olan \u2018tecil\u2019 ile di\u011fer kanunlar gere\u011fince tecil edilen alaca\u011f\u0131n gecikme zamm\u0131, gecikme faizi ve\/veya vergi cezas\u0131ndan ibaret olmas\u0131 halinde konu ile ilgili yay\u0131mlanan \u20186736 Say\u0131l\u0131 Kanun Genel Tebli\u011f\u2019de yap\u0131lan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde hesaplama yap\u0131lacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">\u00d6RNEK: M\u00fckellef taraf\u0131ndan 26 Ekim 2015\u2019te \u00f6denmesi gereken 12 bin TL gelir (stopaj) vergisi zaman\u0131nda \u00f6denmemi\u015ftir. 20 Nisan 2016 tarihinde vergi dairesine ba\u015fvurularak toplam bor\u00e7 i\u00e7in tecil isteminde bulunulmu\u015ftur. <\/span><\/p>  <p><span class=\"large\">Vergi dairesi m\u00fckellefin gecikme zamm\u0131 dahil 12.974,50 TL borcu oldu\u011funu tespit etmi\u015f ve bu tutar\u0131n ilk taksidini Nisan 2016\u2019dan ba\u015flamak ve 10 ayda 10 e\u015fit taksitte \u00f6denmek \u00fczere tecilini uygun g\u00f6rm\u00fc\u015ft\u00fcr. <\/span><\/p>  <p><span class=\"large\">Ayl\u0131k taksit tutar\u0131 ise 12.974,50\/10=1.297,45 TL olarak hesaplanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">M\u00fckellef s\u00f6z konusu borcunun ilk 4 taksidini s\u00fcresi i\u00e7inde \u00f6demi\u015f, 25 A\u011fustos 2016 tarihinde de 6736 say\u0131l\u0131 kanundan yararlanmak iste\u011fi ile ba\u011fl\u0131 bulundu\u011fu vergi dairesine ba\u015fvurmu\u015ftur. S\u00f6z konusu m\u00fckellef ilk 4 taksit ile birlikte <\/span><span class=\"large\">97,30 TL tecil faizi \u00f6demi\u015ftir. <\/span><\/p>  <p><span class=\"large\">Vergi bor\u00e7lusunun vergi dairesine ba\u015fvurusu \u00fczerine vergi dairesi \u00f6ncelikle kalan bor\u00e7 tutar\u0131n\u0131n ne kadar\u0131n\u0131n vergi asl\u0131, ne kadar\u0131n\u0131n da gecikme zamm\u0131 oldu\u011funu hesaplayacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">\u00d6rnek olayda vergi dairesine 4 taksit halinde (1.297,45x4=)5.189,80 TL \u00f6denmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">\u00d6denen tutardan vergi asl\u0131na isabet eden tutar ise a\u015fa\u011f\u0131daki form\u00fcle g\u00f6re hesaplanacakt\u0131r.<img style=\"\" src=\"\/Archive\/Content\/1220202212342363a1abcf61edf14897.webp\" alt=\"\" width=\"\" height=\"\" class=\"contentImg\"><\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla tecil ko\u015fullar\u0131na uygun \u00f6denen taksit tutar\u0131 i\u00e7in tecil h\u00fck\u00fcmleri ge\u00e7erli say\u0131lacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Bu durumda kalan 6 taksit tutar\u0131 toplam\u0131;<\/span><\/p>  <p><span class=\"large\">(1.297,45x6=) 7.784,70 TL olup bunun (1.200x6=) 7.200 TL\u2019si vergi asl\u0131, <\/span><br><span class=\"large\"> (7.784,70-7.200,00=) 584.70 TL\u2019si gecikme zamm\u0131d\u0131r. Vergi asl\u0131ndan kalan tutara gecikme zamm\u0131 yerine vade tarihinden kanunun yay\u0131mland\u0131\u011f\u0131 tarihe kadar hesaplanacak 98,71 TL Y\u0130-\u00dcFE tutar\u0131 ile vergi asl\u0131 toplanarak \u00f6denmesi gereken tutar hesaplanacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Madde h\u00fckm\u00fcne g\u00f6re \u00f6denmesi gereken vergi asl\u0131 ve Y\u0130-\u00dcFE tutar\u0131n\u0131n, kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmesi halinde 7.200 TL vergi asl\u0131na 6736 say\u0131l\u0131 kanunun Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 tarih olan 19 A\u011fustos 2016\u2019ya kadar hesaplanan 984,50 TL gecikme zamm\u0131n\u0131n tahsilinden vazge\u00e7ilecektir. Ancak tecil kapsam\u0131nda olan ilk 4 taksit tutar\u0131 ile birlikte 19 A\u011fustos 2016 tarihinden \u00f6nce tahsil edilen 97,30 TL tecil faizi ba\u015fvuru sahibine red ve iade edilmeyecektir. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan buna g\u00f6re bor\u00e7lunun ba\u015fvurusu \u00fczerine yeniden yap\u0131land\u0131r\u0131lan alacak tutar\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7inde tamamen \u00f6denmesi halinde Y\u0130-\u00dcFE oranlar\u0131na g\u00f6re hesaplanan tutar\u0131n y\u00fczde 50\u2019si de indirim konusu yap\u0131lacakt\u0131r. Bu durumda vadesinde \u00f6denmeyen vergi borcunun bor\u00e7luya maliyeti d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015f olacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"tecilli-vergi-borclarinda-faiz-indirimi","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":"Tecilli vergi bor\u00e7lar\u0131nda faiz indirimi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":143,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}