Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, deprem b\u00f6lgesine m\u00fccbir sebep hali devam eden yerlerde 7440 say\u0131l\u0131 yasayla getirilen yap\u0131land\u0131rma h\u00fck\u00fcmlerine g\u00f6re taksit \u00f6deme s\u00fcrelerine ili\u015fkin a\u00e7\u0131klama yapt\u0131.<\/p>\n
Resmi Gazete\u2019nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mlanan baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na dair 7440 say\u0131l\u0131 kanun genel tebli\u011fine g\u00f6re, tebli\u011f h\u00fck\u00fcmleri, m\u00fccbir sebep halinin 30 Kas\u0131m\u2019a kadar uzat\u0131lmas\u0131 uygun g\u00f6r\u00fclen Ad\u0131yaman, Hatay, Kahramanmara\u015f ve Malatya illeri ile Gaziantep \u0130linin \u0130slahiye ve Nurda\u011f\u0131 il\u00e7elerini kaps\u0131yor.<\/p>\n
B\u0130R\u0130NC\u0130 TAKS\u0130TTE S\u00dcRE 1 N\u0130SAN\u2019A KADAR<\/b><\/p>\n
Buna g\u00f6re, say\u0131lan yerlerdeki dairelere 7440 say\u0131l\u0131 yasa kapsam\u0131nda yap\u0131lacak ba\u015fvurular\u0131n 29 \u015eubat 2024 tarihine kadar yap\u0131lmas\u0131 ve \u00f6denecek birinci taksitin 31 Mart 2024 (bu tarihin resm\u00ee tatile rastlamas\u0131 nedeniyle 1 Nisan 2024) tarihine, ikinci taksitin 30 Nisan 2024 tarihine kadar, di\u011fer taksitlerin ise takip eden aylarda \u00f6denmesi gerekiyor.<\/p>\n
Bu yerlerdeki m\u00fckellefler, yasa kapsam\u0131nda matrah ve vergi art\u0131r\u0131m\u0131ndan yararlanmak i\u00e7in ba\u015fvuru s\u00fcresi 29 \u015eubat 2024, gelir, kurumlar ve katma de\u011fer vergisi ile gelir (stopaj) ve kurumlar (stopaj) vergisi tutarlar\u0131n\u0131 \u00f6deme s\u00fcresi ise 31 Mart 2024 olarak belirlendi. Bu tutar talep edilmesi h\u00e2linde ilk taksiti Mart\/2024 ay\u0131ndan ba\u015flamak \u00fczere ayl\u0131k d\u00f6nemler halinde 12 e\u015fit taksitte \u00f6denebilecek.<\/p>\n
D\u0130\u011eER DE\u011e\u0130\u015e\u0130KL\u0130KLER<\/b><\/p>\n
M\u00fckelleflerin, KDV stok beyan\u0131na ili\u015fkin beyanname ve eki envanter listesinin verilmesine ili\u015fkin tarih, m\u00fccbir sebep halinin sona erdi\u011fi tarihi takip eden \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonu olan 29 \u015eubat 2024 olarak tespit edildi. Yap\u0131lacak beyan \u00fczerine tahakkuk edecek tutarlar da ayn\u0131 s\u00fcre i\u00e7inde \u00f6denecek.<\/p>\n
\u0130lgili yasayla, \u00d6TV\u2019nin konusuna giren mallar\u0131 bu madde kapsam\u0131nda beyan eden ve al\u0131\u015f belgelerini ibraz edemeyen m\u00fckelleflerin, bu mallar\u0131n beyan tarihindeki miktar\u0131 ve emsal bedeli \u00fczerinden ge\u00e7erli olan \u00d6TV\u2019yi 29 \u015eubat 2024 tarihine beyan etmeleri ve bu beyan \u00fczerinden ayn\u0131 s\u00fcre i\u00e7inde \u00f6demeleri gerekiyor.<\/p>\n
M\u00fckelleflerin, yasan\u0131n 6. maddesinin 2. f\u0131kras\u0131 kapsam\u0131nda \u00f6denmesi gereken KDV\u2019nin, ilk taksitini 29 \u015eubat 2024 tarihine kadar beyanname verme s\u00fcresi i\u00e7inde, izleyen taksitlerini beyanname verme s\u00fcresini takip eden birinci ve ikinci ayda olmak \u00fczere 3 e\u015fit taksitte, 3. f\u0131kras\u0131 h\u00fck\u00fcmlerinden yaralanmak istemeleri halinde 29 \u015eubat 2024 tarihine kadar beyan etmek suretiyle d\u00fczeltmeleri ve beyan edilen tutarlar \u00fczerinden hesaplanan vergiyi beyanname verme s\u00fcresi i\u00e7inde \u00f6demeleri gerekiyor.<\/p>\n
\u00d6te yandan, Adana, Diyarbak\u0131r, Elaz\u0131\u011f, \u0130slahiye ve Nurda\u011f\u0131 il\u00e7eleri hari\u00e7 olmak \u00fczere Gaziantep, Kilis, Osmaniye ve \u015eanl\u0131urfa illeri ile Sivas \u0130li G\u00fcr\u00fcn il\u00e7esinde m\u00fccbir sebep hali 31 Temmuz\u2019da sona erdi\u011finden, bu yerlerde bulunan dairelere 7440 say\u0131l\u0131 Kanun kapsam\u0131nda yap\u0131lacak ba\u015fvuru ve \u00f6demelerin baz\u0131 alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na dair 7440 say\u0131l\u0131 kanun genel tebli\u011findeki a\u00e7\u0131klamalara g\u00f6re yap\u0131lmas\u0131 gerekiyor. (REUTERS)<\/p>\n","protected":false},"excerpt":{"rendered":"
Resmi Gazete’de yay\u0131mlanan karara g\u00f6re, m\u00fccbir sebep hali devam eden yerlerdeki yap\u0131land\u0131rma taksitlerinin resmi tatillere denk gelen k\u0131s\u0131mlar\u0131nda \u00f6deme tarihi de\u011fi\u015fti. M\u00fckelleflerin matrah ve vergi art\u0131r\u0131m\u0131ndan yararlanmak i\u00e7in ba\u015fvuru s\u00fcreleri de belli oldu.<\/p>\n","protected":false},"author":1,"featured_media":109998,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[623,3790,86,7676,13184],"class_list":["post-109997","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-beyan","tag-hali","tag-sure","tag-taksit","tag-tarihine"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/109997","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=109997"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/109997\/revisions"}],"predecessor-version":[{"id":109999,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/109997\/revisions\/109999"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/109998"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=109997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=109997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=109997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}