{"id":18637,"date":"2022-08-08T12:46:02","date_gmt":"2022-08-08T12:46:02","guid":{"rendered":"https:\/\/haberulus.net\/?p=18637"},"modified":"2022-08-08T12:46:02","modified_gmt":"2022-08-08T12:46:02","slug":"vergi-harc-ve-cezalara-tarihi-zam-geliyor","status":"publish","type":"post","link":"https:\/\/haberulus.net\/?p=18637","title":{"rendered":"Vergi, har\u00e7 ve cezalara tarihi zam geliyor"},"content":{"rendered":"

Vergi uzman\u0131 Dr. Ozan Bing\u00f6l, \u00f6n\u00fcm\u00fczdeki \u00fc\u00e7 ayda \u00fcretici enflasyonu \u201cs\u0131f\u0131r\u201d bile olsa 2023 vergi ve ceza art\u0131\u015flar\u0131na esas te\u015fkil edecek 2022 y\u0131l\u0131 yeniden de\u011ferleme oran\u0131n\u0131n y\u00fczde 117,33 olaca\u011f\u0131 uyar\u0131s\u0131nda bulundu. \u00d6nlem al\u0131nmazsa tarihi zamlar gelecek.<\/b><\/p>\n

\u00dcretici fiyat endeksi (\u00dcFE) temmuzda bir \u00f6nceki y\u0131l\u0131n ayn\u0131 ay\u0131na g\u00f6re y\u00fczde 144,61, on iki ayl\u0131k ortalamalara g\u00f6re y\u00fczde 97,30 artarken, \u00dcFE\u2019ye endeksli vergi, har\u00e7 ve cezalara da yeni y\u0131lda tarihi zam gelebilir.<\/p>\n

Vergi uzman\u0131 Dr. Ozan Bing\u00f6l\u2019\u00fcn hesaplamas\u0131na g\u00f6re, \u00f6n\u00fcm\u00fczdeki \u00fc\u00e7 ayda \u00fcretici enflasyonu \u201cs\u0131f\u0131r\u201d bile olsa 2023 vergi ve ceza art\u0131\u015flar\u0131na esas te\u015fkil edecek 2022 y\u0131l\u0131 yeniden de\u011ferleme oran\u0131 (YDO) y\u00fczde 117,33 olacak.<\/p>\n

Bing\u00f6l, \u201cYeniden de\u011ferleme oran\u0131nda tarihi rekor geliyor. \u00d6nlem al\u0131nmazsa vergi ve cezalar can yakacak\u201d uyar\u0131s\u0131nda bulundu.
\"\"<\/p>\n

EKS\u0130 ENFLASYONDA B\u0130LE Y\u00dcZDE 114 OLACAK<\/b><\/p>\n

\u00d6n\u00fcm\u00fczdeki \u00fc\u00e7 ayl\u0131k d\u00f6nemde i\u015flerin \u00e7ok yolunda gitti\u011fi ve her ay y\u00fczde -2 enflasyonun oldu\u011fu en iyimser senaryo ile i\u015flerin \u00e7ok daha k\u00f6t\u00fcle\u015fti\u011fi ve her ay ayl\u0131k y\u00fczde 5 enflasyon oranlar\u0131n\u0131n ya\u015fand\u0131\u011f\u0131 en k\u00f6t\u00fcmser senaryo ile bunlar\u0131n aras\u0131ndaki di\u011fer oranlara g\u00f6re yap\u0131lan sim\u00fclasyona g\u00f6re ortaya \u00e7\u0131kmas\u0131 muhtemel 2022 y\u0131l\u0131 yeniden de\u011ferleme oranlar\u0131n\u0131 hesaplayan Bing\u00f6l, \u015f\u00f6yle devam etti:<\/p>\n

\u201cYapt\u0131\u011f\u0131m\u0131z sim\u00fclasyona g\u00f6re \u00f6n\u00fcm\u00fczdeki a\u011fustos, eyl\u00fcl ve ekim aylar\u0131n\u0131n hepsinde enflasyon oran\u0131 s\u0131f\u0131r oran\u0131nda ger\u00e7ekle\u015fse bile 2022 y\u0131l\u0131 yeniden de\u011ferleme oran\u0131 y\u00fczde 117,33 olacakt\u0131r. En k\u00f6t\u00fc senaryoda ise YDO y\u00fczde 124,17 olmaktad\u0131r. Dolay\u0131s\u0131yla \u00f6n\u00fcm\u00fczde y\u00fczde 114,71 ila y\u00fczde 124,17 aras\u0131nda \u00e7ok y\u00fcksek oranda yeniden de\u011ferleme rakamlar\u0131 s\u00f6z konusu olacakt\u0131r.\u201d
\"\"<\/p>\n

YDO NED\u0130R, NASIL HESAPLANIR, NEDEN \u00d6NEML\u0130?<\/b><\/p>\n

Yeniden de\u011ferleme oran\u0131n\u0131n, yeniden de\u011ferleme yap\u0131lacak y\u0131l\u0131n ekim ay\u0131nda bir \u00f6nceki y\u0131l\u0131n ayn\u0131 d\u00f6nemine g\u00f6re Yurti\u00e7i \u00dcretici Fiyatlar\u0131 Genel Endeksi’nde (Y\u0130-\u00dcFE) meydana gelen ortalama fiyat art\u0131\u015f oran\u0131 oldu\u011funu, bu oran\u0131n, ekim ay\u0131 enflasyon rakam\u0131 da belli oldu\u011funda hesaplanabilir hale geldi\u011fini hat\u0131rlatan Bing\u00f6l, vergi, ceza, har\u00e7, tarife ve benzeri kalemlere ili\u015fkin maktu tutarlardaki y\u0131ll\u0131k art\u0131\u015flarda yeniden de\u011ferleme oran\u0131n\u0131n esas al\u0131nd\u0131\u011f\u0131na dikkat \u00e7ekti.<\/span>
2022 y\u0131l\u0131 i\u00e7in hesaplanacak ve 2023 vergi, har\u00e7 ve cezalardaki art\u0131\u015flarda kullan\u0131lacak yeniden de\u011ferleme oran\u0131n\u0131n hesaplanmas\u0131 i\u00e7in bilinmesi gereken a\u011fustos, eyl\u00fcl ve ekim ay\u0131 enflasyonlar\u0131na ili\u015fkin yapt\u0131\u011f\u0131 projeksiyonlara g\u00f6re, 2022 y\u0131l\u0131 yeniden de\u011ferleme oran\u0131n\u0131n 1984 y\u0131l\u0131ndan beri uygulanan ve hesaplanan bu oran a\u00e7\u0131s\u0131ndan yeni rekora ula\u015fma potansiyelini fazlas\u0131 ile b\u00fcnyesinde ta\u015f\u0131d\u0131\u011f\u0131na i\u015faret eden Bing\u00f6l, \u201cMevcut mevzuat ve veriler \u0131\u015f\u0131\u011f\u0131nda, 2022 y\u0131l\u0131 i\u00e7in ger\u00e7ekle\u015fecek bu kadar y\u00fcksek yeniden de\u011ferleme oran\u0131 vatanda\u015f\u0131n MTV, emlak vergisi ve di\u011fer vergi kalemleri ile har\u00e7 ve trafik cezalar\u0131 ba\u015fta olmak \u00fczeri di\u011fer pek \u00e7ok idari para cezas\u0131 ve y\u00fcksek ara\u00e7 muayene \u00fccretleri alt\u0131nda ezilmesi anlam\u0131na gelecektir\u201d ifadelerini kulland\u0131.<\/p>\n

\"\"<\/p>\n

Dr. Ozan Bing\u00f6l<\/p>\n<\/div>\n

CUMHURBA\u015eKANININ BAZI VERG\u0130LERDE YETK\u0130S\u0130 VAR<\/b><\/p>\n

Cumhurba\u015fkan\u0131n\u0131n baz\u0131 vergi kalemlerinde yeniden de\u011ferleme oran\u0131n\u0131n alt\u0131nda veya \u00fcst\u00fcnde oran belirleme yetkisi bulundu\u011funu hat\u0131rlatan Bing\u00f6l, \u201cAncak, \u00f6zellikle cezalar a\u00e7\u0131s\u0131ndan b\u00f6yle bir yetki s\u00f6z konusu de\u011fildir. Ara\u00e7 muayene \u00fccretlerinde ise bu yetkiyi be\u015f y\u0131lda bir \u00e7ok s\u0131n\u0131rl\u0131 olarak kullanabilmektedir\u201d dedi.<\/p>\n

Bing\u00f6l, Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n yeniden de\u011ferleme ilgili belirleme de\u011fil, ilan etme \u015feklinde ba\u011fl\u0131 yetkisi bulundu\u011funu, ekim ay\u0131na ili\u015fkin enflasyon rakamlar\u0131n\u0131n a\u00e7\u0131klanmas\u0131 sonras\u0131nda, genellikle kas\u0131m ay\u0131 i\u00e7inde bir tebli\u011f ile ilgili y\u0131l yeniden de\u011ferleme oran\u0131n\u0131n ilan edildi\u011fini belirtti.<\/p>\n

\u2018KANUN\u0130 D\u00dcZENLEME \u015eART\u2019<\/b><\/p>\n

Vergi ve vergi ile ilgili cezalarda Cumhurba\u015fkan\u0131na genelde geni\u015f yetkiler verildi\u011fini, maktu vergi tutarlar\u0131 konusunda \u00f6rne\u011fin Motorlu Ta\u015f\u0131tlar Vergisi, Damga Vergisi, Har\u00e7lar, Emlak Vergisi, \u00c7evre Temizlik Vergisi gibi alanlarda Cumhurba\u015fkan\u0131n\u0131n geni\u015f yetkileri oldu\u011funu hat\u0131rlatan Bing\u00f6l, \u201cBu yetkiler kullan\u0131ld\u0131\u011f\u0131 takdirde y\u00fcksek orandaki 2022 y\u0131l\u0131 yeniden de\u011ferleme oran\u0131 nedeniyle 2023 y\u0131l\u0131 vergi ve vergi kanunlar\u0131nda yer alan cezalar\u0131n art\u0131\u015f oran\u0131 d\u00fc\u015f\u00fcr\u00fclebilir\u201d dedi.<\/p>\n

\u00d6te yandan, ara\u00e7 muayene \u00fccretleri, trafik para cezalar\u0131 ve daha pek \u00e7ok idari para cezas\u0131nda Cumhurba\u015fkan\u0131na verilmi\u015f art\u0131rma veya eksiltme yetkisi bulunmad\u0131\u011f\u0131n\u0131, bu nedenle, ara\u00e7 muayene \u00fccreti ve para cezalar\u0131nda muazzam art\u0131\u015flar s\u00f6z konusu olaca\u011f\u0131n\u0131 belirten Bing\u00f6l, \u201cBunu \u00f6nlemenin tek yolu, konuya ili\u015fkin olarak ya\u015fanan ola\u011fan\u00fcst\u00fc ekonomik durumu dikkate alan bir kanuni d\u00fczenleme yap\u0131lmas\u0131d\u0131r\u201d dedi.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi uzman\u0131 Dr. Ozan Bing\u00f6l, \u00f6n\u00fcm\u00fczdeki \u00fc\u00e7 ayda \u00fcretici enflasyonu \u201cs\u0131f\u0131r\u201d bile olsa 2023 vergi ve ceza art\u0131\u015flar\u0131na esas te\u015fkil edecek 2022 y\u0131l\u0131 …<\/p>\n","protected":false},"author":1,"featured_media":18638,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[2302,171,60,50,2396],"class_list":["post-18637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-bingol","tag-ceza","tag-enflasyon","tag-vergi","tag-yetki"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/18637","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=18637"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/18637\/revisions"}],"predecessor-version":[{"id":18639,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/18637\/revisions\/18639"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/18638"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}