{"status":true,"post":{"id":18832,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:17:39","created_at":"2018-08-13T21:00:00.000000Z","updated_at":"2022-10-24T10:17:39.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18832,"is_featured":0,"title":"Vergilendirmede haczin kald\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\">7103 say\u0131l\u0131 Vergi Kanunlar\u0131 ve Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un 2\u2019nci maddesiyle Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019a \u2018Baz\u0131 hallerde haczin kald\u0131r\u0131lmas\u0131\u2019 ba\u015fl\u0131kl\u0131 74\/A maddesi eklenmi\u015ftir. Bu madde ile Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil dairelerince amme alaca\u011f\u0131na kar\u015f\u0131l\u0131k haciz edilmi\u015f olan mallar \u00fczerindeki s\u00f6z konusu madde de say\u0131lmak suretiyle belirlenmi\u015f \u015fartlar\u0131n olu\u015fmas\u0131 halinde, haczin kald\u0131r\u0131lmas\u0131 olana\u011f\u0131 sa\u011flanm\u0131\u015ft\u0131r. Buna g\u00f6re Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil dairelerince haczedilen mal \u00fczerindeki haciz i\u015flemleri a\u015fa\u011f\u0131daki \u015fartlar\u0131n sa\u011flanmas\u0131 halinde kald\u0131r\u0131l\u0131r. \u015e\u00f6yle ki:<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130lk s\u0131rada haciz tatbik eden tahsil dairelerine bor\u00e7lunun (mal\u0131n \u00fc\u00e7\u00fcnc\u00fc \u015fahsa ait olmas\u0131 halinde bor\u00e7lu veya \u00fc\u00e7\u00fcnc\u00fc \u015fahs\u0131n) yaz\u0131l\u0131 olarak ba\u015fvuruda bulunmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Mahcuz (hacizli) mal\u0131n Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 10\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendinde yer alan menkul ve gayrimenkul mallar olarak tan\u0131mlanan \u201cilgililer veya ilgililer lehine \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar taraf\u0131ndan g\u00f6sterilen ve alacakl\u0131 amme idaresince haciz varakas\u0131na m\u00fcsteniden haczedilen menkul ve gayrimenkul mallar\u201ddan olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bu mallar\u0131n; ilgililer veya ilgililer lehine \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar taraf\u0131ndan g\u00f6sterilen ve alacakl\u0131 amme idaresine haciz varakas\u0131na m\u00fcsteniden (dayal\u0131 olarak) bulunmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Mahcuz (hacizli) mala bi\u00e7ilen de\u011fer ile y\u00fczde 10 fazlas\u0131n\u0131n ilk s\u0131rada haciz tatbik eden tahsil dairesine \u00f6denmi\u015f olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Mahcuz mala ili\u015fkin takip masraflar\u0131n\u0131n ayr\u0131ca \u00f6denmi\u015f bulunmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Hacze kar\u015f\u0131 dava a\u00e7\u0131lmamas\u0131 veya a\u00e7\u0131lm\u0131\u015f davadan vazge\u00e7ilmesi gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 74\/A maddesindeki \u201chaczedilen mal\u0131n de\u011fer tespiti\u201dnin s\u00f6z konusu kanun h\u00fck\u00fcmlerine g\u00f6re olmas\u0131 halinde hak sahiplerinin yap\u0131lan d\u00fczenlemeden yararlanmalar\u0131 m\u00fcmk\u00fcn olacak.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla haczedilen mala kar\u015f\u0131l\u0131k \u00f6denecek tutar\u0131n tahsil dairesince belirlenebilmesi i\u00e7in \u00f6ncelikle de\u011fer tespitinin mevzuata uygun yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ancak 74\/A maddesi esas al\u0131narak haczi kald\u0131r\u0131lacak menkul mallar i\u00e7in yap\u0131lacak de\u011fer tespiti s\u0131ras\u0131nda tahsil dairesince bilirki\u015fiye de\u011fer bi\u00e7tirilmesi zorunludur.<\/span><\/p>  <p><span class=\"large\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019da yer alan 74\/A madde kapsam\u0131nda ilk haczi uygulayan tahsil dairesinin; bor\u00e7lunun ba\u011fl\u0131 oldu\u011fu t\u00fcm tahsil dairelerinden madde kapsam\u0131ndaki bor\u00e7lara ve takip masraflar\u0131na ili\u015fkin bilgileri temin etmesi ve bor\u00e7ludan tahsil edilmesi gereken tutar\u0131 buna g\u00f6re belirlemesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Mahcuz (hacizli) mala birden fazla tahsil dairesince haciz uygulanm\u0131\u015f olmas\u0131 halinde, ilk haczi uygulayan tahsil dairesinin bildirimi \u00fczerine di\u011fer dairelerce de haciz i\u015flemlerinin kald\u0131r\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu uygulama ile ilgili bu d\u00fczenleme \u201cr\u0131zaen \u00f6deme\u201d esas\u0131na dayal\u0131 olarak mahcuz mal \u00fczerindeki Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan tatbik edilen hacizlerin kald\u0131r\u0131lmas\u0131na imkan verdi\u011finden, mahcuz (hacizli) mal \u00fczerinde Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan tatbik edilen hacizler d\u0131\u015f\u0131nda ba\u015fkaca \u201ctakyidat\u201d (k\u0131s\u0131tlama) bulunmas\u0131, bor\u00e7lunun bu d\u00fczenlemeden yararlanmas\u0131na engel te\u015fkil etmemektedir. Bu nedenle Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan uygulanan hacizler kapsam\u0131nda yap\u0131lacak tahsilat\u0131 takiben kald\u0131r\u0131lacak ancak, sonradan bulunmas\u0131 halinde di\u011fer takyidatlar hakk\u0131nda bu d\u00fczenlemenin etkisi olmayacakt\u0131r. Dolay\u0131s\u0131yla madde kapsam\u0131nda yap\u0131lan tahsilatlar\u0131n kapsad\u0131\u011f\u0131 alacaklar d\u0131\u015f\u0131nda herhangi bir ki\u015fi veya kurum alaca\u011f\u0131na mahsup edilmesi m\u00fcmk\u00fcn de\u011fildir. <\/span><\/p>  <p><span class=\"large\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019da ayr\u0131ca \u201cTahsil edilen paralar, s\u00f6z konusu mal\u0131n ayn\u0131ndan do\u011fan motorlu ta\u015f\u0131tlar vergisi ve bu vergiye ba\u011fl\u0131 fer\u2019i alacaklar ile vergi cezalar\u0131na, mahcuz mala haciz uygulanm\u0131\u015f dairelerin s\u0131ras\u0131na g\u00f6re mahsup edildikten sonra haciz uygulamam\u0131\u015f dairelerin s\u00f6z konusu d\u00fczenlemede belirtilen alacaklar\u0131na garameten taksim edilecektir. <\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla hacizli menkul ve gayrimenkul mala kar\u015f\u0131l\u0131k tahsil edilen tutardan takip masraflar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutardan varsa haczi kald\u0131r\u0131lan mala ili\u015fkin motorlu ta\u015f\u0131tlar vergisi ve bu vergiye ba\u011fl\u0131 fer\u2019i alacaklar ile vergi cezalar\u0131na pay ayr\u0131lacakt\u0131r. Kalan tutar haciz uygulayan daireler aras\u0131nda haciz s\u0131ras\u0131na g\u00f6re da\u011f\u0131t\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">6183 say\u0131l\u0131 Kanun\u2019un 74\/A maddesi kapsam\u0131nda haczin kald\u0131r\u0131lmas\u0131 halinde ayn\u0131 mala, haczin kald\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren \u00fc\u00e7 ay m\u00fcddetle Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131, tahsil daireleri taraf\u0131ndan haciz tatbik edilmeyecektir. Ancak Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 13\u2019\u00fcnc\u00fc maddesinde yer alan \u2018\u0130htiyati Haciz\u2019 uygulanmas\u0131n\u0131 gerektiren hallerde s\u00f6z konusu mala ihtiyati haciz uygulanabilecek.<\/span><\/p>  \t\t\t\t","slug":"vergilendirmede-haczin-kaldirilmasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergilendirmede haczin kald\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":67,"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":18931,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18832,"locale":"tr","category_id":73,"title":"Vergilendirmede haczin kald\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\">7103 say\u0131l\u0131 Vergi Kanunlar\u0131 ve Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un 2\u2019nci maddesiyle Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019a \u2018Baz\u0131 hallerde haczin kald\u0131r\u0131lmas\u0131\u2019 ba\u015fl\u0131kl\u0131 74\/A maddesi eklenmi\u015ftir. Bu madde ile Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil dairelerince amme alaca\u011f\u0131na kar\u015f\u0131l\u0131k haciz edilmi\u015f olan mallar \u00fczerindeki s\u00f6z konusu madde de say\u0131lmak suretiyle belirlenmi\u015f \u015fartlar\u0131n olu\u015fmas\u0131 halinde, haczin kald\u0131r\u0131lmas\u0131 olana\u011f\u0131 sa\u011flanm\u0131\u015ft\u0131r. Buna g\u00f6re Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil dairelerince haczedilen mal \u00fczerindeki haciz i\u015flemleri a\u015fa\u011f\u0131daki \u015fartlar\u0131n sa\u011flanmas\u0131 halinde kald\u0131r\u0131l\u0131r. \u015e\u00f6yle ki:<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130lk s\u0131rada haciz tatbik eden tahsil dairelerine bor\u00e7lunun (mal\u0131n \u00fc\u00e7\u00fcnc\u00fc \u015fahsa ait olmas\u0131 halinde bor\u00e7lu veya \u00fc\u00e7\u00fcnc\u00fc \u015fahs\u0131n) yaz\u0131l\u0131 olarak ba\u015fvuruda bulunmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Mahcuz (hacizli) mal\u0131n Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 10\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendinde yer alan menkul ve gayrimenkul mallar olarak tan\u0131mlanan \u201cilgililer veya ilgililer lehine \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar taraf\u0131ndan g\u00f6sterilen ve alacakl\u0131 amme idaresince haciz varakas\u0131na m\u00fcsteniden haczedilen menkul ve gayrimenkul mallar\u201ddan olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bu mallar\u0131n; ilgililer veya ilgililer lehine \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar taraf\u0131ndan g\u00f6sterilen ve alacakl\u0131 amme idaresine haciz varakas\u0131na m\u00fcsteniden (dayal\u0131 olarak) bulunmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Mahcuz (hacizli) mala bi\u00e7ilen de\u011fer ile y\u00fczde 10 fazlas\u0131n\u0131n ilk s\u0131rada haciz tatbik eden tahsil dairesine \u00f6denmi\u015f olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Mahcuz mala ili\u015fkin takip masraflar\u0131n\u0131n ayr\u0131ca \u00f6denmi\u015f bulunmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Hacze kar\u015f\u0131 dava a\u00e7\u0131lmamas\u0131 veya a\u00e7\u0131lm\u0131\u015f davadan vazge\u00e7ilmesi gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 74\/A maddesindeki \u201chaczedilen mal\u0131n de\u011fer tespiti\u201dnin s\u00f6z konusu kanun h\u00fck\u00fcmlerine g\u00f6re olmas\u0131 halinde hak sahiplerinin yap\u0131lan d\u00fczenlemeden yararlanmalar\u0131 m\u00fcmk\u00fcn olacak.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla haczedilen mala kar\u015f\u0131l\u0131k \u00f6denecek tutar\u0131n tahsil dairesince belirlenebilmesi i\u00e7in \u00f6ncelikle de\u011fer tespitinin mevzuata uygun yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ancak 74\/A maddesi esas al\u0131narak haczi kald\u0131r\u0131lacak menkul mallar i\u00e7in yap\u0131lacak de\u011fer tespiti s\u0131ras\u0131nda tahsil dairesince bilirki\u015fiye de\u011fer bi\u00e7tirilmesi zorunludur.<\/span><\/p>  <p><span class=\"large\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019da yer alan 74\/A madde kapsam\u0131nda ilk haczi uygulayan tahsil dairesinin; bor\u00e7lunun ba\u011fl\u0131 oldu\u011fu t\u00fcm tahsil dairelerinden madde kapsam\u0131ndaki bor\u00e7lara ve takip masraflar\u0131na ili\u015fkin bilgileri temin etmesi ve bor\u00e7ludan tahsil edilmesi gereken tutar\u0131 buna g\u00f6re belirlemesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Mahcuz (hacizli) mala birden fazla tahsil dairesince haciz uygulanm\u0131\u015f olmas\u0131 halinde, ilk haczi uygulayan tahsil dairesinin bildirimi \u00fczerine di\u011fer dairelerce de haciz i\u015flemlerinin kald\u0131r\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu uygulama ile ilgili bu d\u00fczenleme \u201cr\u0131zaen \u00f6deme\u201d esas\u0131na dayal\u0131 olarak mahcuz mal \u00fczerindeki Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan tatbik edilen hacizlerin kald\u0131r\u0131lmas\u0131na imkan verdi\u011finden, mahcuz (hacizli) mal \u00fczerinde Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan tatbik edilen hacizler d\u0131\u015f\u0131nda ba\u015fkaca \u201ctakyidat\u201d (k\u0131s\u0131tlama) bulunmas\u0131, bor\u00e7lunun bu d\u00fczenlemeden yararlanmas\u0131na engel te\u015fkil etmemektedir. Bu nedenle Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan uygulanan hacizler kapsam\u0131nda yap\u0131lacak tahsilat\u0131 takiben kald\u0131r\u0131lacak ancak, sonradan bulunmas\u0131 halinde di\u011fer takyidatlar hakk\u0131nda bu d\u00fczenlemenin etkisi olmayacakt\u0131r. Dolay\u0131s\u0131yla madde kapsam\u0131nda yap\u0131lan tahsilatlar\u0131n kapsad\u0131\u011f\u0131 alacaklar d\u0131\u015f\u0131nda herhangi bir ki\u015fi veya kurum alaca\u011f\u0131na mahsup edilmesi m\u00fcmk\u00fcn de\u011fildir. <\/span><\/p>  <p><span class=\"large\">Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019da ayr\u0131ca \u201cTahsil edilen paralar, s\u00f6z konusu mal\u0131n ayn\u0131ndan do\u011fan motorlu ta\u015f\u0131tlar vergisi ve bu vergiye ba\u011fl\u0131 fer\u2019i alacaklar ile vergi cezalar\u0131na, mahcuz mala haciz uygulanm\u0131\u015f dairelerin s\u0131ras\u0131na g\u00f6re mahsup edildikten sonra haciz uygulamam\u0131\u015f dairelerin s\u00f6z konusu d\u00fczenlemede belirtilen alacaklar\u0131na garameten taksim edilecektir. <\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla hacizli menkul ve gayrimenkul mala kar\u015f\u0131l\u0131k tahsil edilen tutardan takip masraflar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutardan varsa haczi kald\u0131r\u0131lan mala ili\u015fkin motorlu ta\u015f\u0131tlar vergisi ve bu vergiye ba\u011fl\u0131 fer\u2019i alacaklar ile vergi cezalar\u0131na pay ayr\u0131lacakt\u0131r. Kalan tutar haciz uygulayan daireler aras\u0131nda haciz s\u0131ras\u0131na g\u00f6re da\u011f\u0131t\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">6183 say\u0131l\u0131 Kanun\u2019un 74\/A maddesi kapsam\u0131nda haczin kald\u0131r\u0131lmas\u0131 halinde ayn\u0131 mala, haczin kald\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren \u00fc\u00e7 ay m\u00fcddetle Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131, tahsil daireleri taraf\u0131ndan haciz tatbik edilmeyecektir. Ancak Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 13\u2019\u00fcnc\u00fc maddesinde yer alan \u2018\u0130htiyati Haciz\u2019 uygulanmas\u0131n\u0131 gerektiren hallerde s\u00f6z konusu mala ihtiyati haciz uygulanabilecek.<\/span><\/p>  \t\t\t\t","slug":"vergilendirmede-haczin-kaldirilmasi","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":"Vergilendirmede haczin kald\u0131r\u0131lmas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":67,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}