Motorlu ara\u00e7 ticareti yapan m\u00fckelleflerin faaliyetlerini yerine getirirken sebep olabilecekleri vergisel kay\u0131plar\u0131 kar\u015f\u0131lamak amac\u0131yla teminat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getiriliyor. Bu y\u00fck\u00fcml\u00fcl\u00fc\u011fe uymayanlara \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecek.<\/b><\/p>\n
AKP milletvekillerinin imzas\u0131n\u0131 ta\u015f\u0131yan Vergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi, Meclis Plan ve B\u00fct\u00e7e Komisyonu\u2019nda kabul edildi.<\/p>\n
Teklifle, motorlu ara\u00e7 ticareti yapan m\u00fckelleflerin faaliyetlerini yerine getirirken sebep olabilecekleri vergisel kay\u0131plar\u0131 kar\u015f\u0131lamak amac\u0131yla teminat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getiriliyor. Bu y\u00fck\u00fcml\u00fcl\u00fc\u011fe uymayanlara \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecek.<\/p>\n
Hazine ve Maliye Bakanl\u0131\u011f\u0131na, motorlu ara\u00e7 ticareti yapan m\u00fckelleflerden; do\u011facak vergilerin tahsil g\u00fcvenli\u011fini sa\u011flamak amac\u0131yla, 30 milyon T\u00fcrk liras\u0131na kadar teminat alma, uygulamaya ili\u015fkin usul ve esaslar\u0131 belirleme konusunda yetki veriliyor.<\/p>\n
Teminat verme zorunlulu\u011fu getirilen motorlu ara\u00e7 ticareti ile i\u015ftigal eden m\u00fckelleflerin istenen teminat\u0131 vermemesi durumunda bu m\u00fckellefler i\u00e7in bir \u00f6nceki hesap d\u00f6nemine ait br\u00fct sat\u0131\u015flar toplam\u0131n\u0131n binde 3\u2019\u00fc tutar\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecek.<\/p>\n
KAMULA\u015eTIRMA BEDELLER\u0130 \u00d6DENMES\u0130 HAL\u0130NDE \u0130\u015eLEMLER KES\u0130NLE\u015eM\u0130\u015e KABUL ED\u0130LECEK<\/strong><\/p>\n Kamula\u015ft\u0131rmas\u0131z el atma nedenine dayal\u0131 olarak a\u00e7\u0131lan davalarda idarenin s\u00fcrekli muhatap olmas\u0131 ve ayn\u0131 ta\u015f\u0131nmaz i\u00e7in m\u00fckerrer \u00f6deme yapmak zorunda kalmas\u0131 nedeniyle bir d\u00fczenleme yap\u0131l\u0131yor.<\/p>\n Buna g\u00f6re kamula\u015ft\u0131rma bedellerinin hak sahiplerine \u00f6denmesi halinde, tebli\u011fi dahil eksik veya hatal\u0131 kamula\u015ft\u0131rma i\u015flemleri, kamula\u015ft\u0131rma bedelinin \u00f6dendi\u011fi tarih itibar\u0131yla kesinle\u015fmi\u015f kabul edilecek. Bu h\u00fck\u00fcm, tebli\u011fi dahil eksik veya hatal\u0131 kamula\u015ft\u0131rma i\u015flemleri bulunmas\u0131na ra\u011fmen idare ad\u0131na tescil edilmi\u015f olan ta\u015f\u0131nmazlar hakk\u0131nda da uygulanacak.<\/p>\n Kamula\u015ft\u0131rma bedelleri ve kamula\u015ft\u0131rmas\u0131z el atma tazminatlar\u0131na ili\u015fkin mahkemelerce h\u00fckmedilen bedel, vekalet \u00fccreti ve yarg\u0131lama giderlerinin \u00f6denmesi i\u00e7in, icra takibine gidilmeden \u00f6nce davac\u0131 banka hesap numaras\u0131n\u0131 yaz\u0131l\u0131 \u015fekilde daval\u0131 idareye bildirecek. \u0130dare de bildirim tarihinden itibaren 30 g\u00fcn i\u00e7inde \u00f6deme yapacak.<\/p>\n \u0130cran\u0131n geri b\u0131rak\u0131lmas\u0131 talep edilirse idarenin teminat g\u00f6sterme zorunlulu\u011fu olmayacak.<\/p>\n A\u00e7\u0131lan davalarda mahkeme ve icra har\u00e7lar\u0131 ile her t\u00fcrl\u00fc vekalet \u00fccretleri maktu olarak belirlenecek ve bu \u00f6demeler idarelerce yap\u0131lacak.<\/p>\n DAVALARDA H\u00dcKMED\u0130LEN TAZM\u0130NAT \u0130\u00c7\u0130N \u0130DARELER\u0130N B\u00dcT\u00c7ELER\u0130NDE \u00d6ZEL PAY AYRILACAK<\/strong><\/p>\n Kamula\u015ft\u0131rma i\u015flemleri tamamlanmam\u0131\u015f veya kamula\u015ft\u0131rmas\u0131 hi\u00e7 yap\u0131lmam\u0131\u015f olmas\u0131na ra\u011fmen 4 Kas\u0131m 1983 tarihinden 28 Temmuz 2021 tarihine kadar kamu hizmetine ayr\u0131lan ta\u015f\u0131nmazlara veya kaynaklara malikin r\u0131zas\u0131 olmaks\u0131z\u0131n fiili olarak el konulmas\u0131 veya hukuki el at\u0131lmas\u0131 sebebiyle a\u00e7\u0131lan davalarda h\u00fckmedilen bedel ve tazminat \u00f6demelerinde kullan\u0131lmak \u00fczere, ihtiya\u00e7 olmas\u0131 halinde daval\u0131 idarelerin b\u00fct\u00e7elerinde \u00f6zel bir pay ayr\u0131lacak.<\/p>\n Merkezi y\u00f6netim b\u00fct\u00e7esine dahil idarelerin b\u00fct\u00e7elerinde sermaye giderleri i\u00e7in \u00f6ng\u00f6r\u00fclen \u00f6deneklerinin y\u00fczde \u00fc\u00e7\u00fc, belediye ve il \u00f6zel idareleri ile ba\u011fl\u0131 idareleri i\u00e7in en son kesinle\u015fmi\u015f b\u00fct\u00e7e gelirleri toplam\u0131n\u0131n, di\u011fer idareler i\u00e7in en son kesinle\u015fmi\u015f b\u00fct\u00e7e giderleri toplam\u0131n\u0131n en az y\u00fczde \u00fc\u00e7\u00fc oran\u0131nda b\u00fct\u00e7elerinde pay ayr\u0131lacak.<\/p>\n Alacaklar\u0131n toplam tutar\u0131n\u0131n ayr\u0131lan \u00f6dene\u011fin toplam tutar\u0131n\u0131 a\u015fmas\u0131 halinde, \u00f6demeler, taksitlerle ger\u00e7ekle\u015ftirilecek. Taksitlendirmede, b\u00fct\u00e7e imkanlar\u0131 ile alacaklar\u0131n tutarlar\u0131 dikkate al\u0131nacak. Taksitli \u00f6deme s\u00fcresince kanuni faiz \u00f6denecek. AA<\/p>\n","protected":false},"excerpt":{"rendered":" Motorlu ara\u00e7 ticareti yapan m\u00fckelleflerin faaliyetlerini yerine getirirken sebep olabilecekleri vergisel kay\u0131plar\u0131 kar\u015f\u0131lamak amac\u0131yla teminat …<\/p>\n","protected":false},"author":1,"featured_media":43832,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[2283,2736,1999,3140,1726],"class_list":["post-43831","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-bedel","tag-butce","tag-idare","tag-kamulastirma","tag-odeme"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/43831","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=43831"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/43831\/revisions"}],"predecessor-version":[{"id":43833,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/43831\/revisions\/43833"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/43832"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=43831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=43831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=43831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}