\u0130dari para cezalar\u0131n\u0131n \u00f6deme s\u00fcresi i\u00e7inde taksitlendirilmesi talep edilebilecek. Cezalarda zaman a\u015f\u0131m\u0131, cezan\u0131n miktar\u0131na g\u00f6re 3 ile 7 y\u0131l aras\u0131nda de\u011fi\u015fen s\u00fcrelerde belirlendi. Uygulama Haziran ay\u0131 ba\u015f\u0131nda ba\u015flayacak.<\/p>\n
\u0130dari para cezalar\u0131n\u0131n uygulanmas\u0131na y\u00f6nelik h\u00fck\u00fcmleri de i\u00e7eren kabahatler kanununun baz\u0131 maddelerine ili\u015fkin esaslar\u0131 belirleyen tahsilat genel tebli\u011fi Resmi Gazete\u2019nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mland\u0131.<\/p>\n
\u0130DAR\u0130 PARA CEZALARI 4 E\u015e\u0130T TAKS\u0130TTE \u00d6DENEB\u0130LECEK<\/b><\/p>\n
Tebli\u011fe g\u00f6re, idari para cezalar\u0131n\u0131n, muhatap olan\u0131n ekonomik durumunun m\u00fcsait olmamas\u0131 halinde \u00f6deme s\u00fcresi i\u00e7inde taksitlendirilmesi talep edilebilecek. Cezalar, 4 e\u015fit taksitte ve birinci taksit idari para cezas\u0131n\u0131n \u00f6deme s\u00fcresi i\u00e7inde, geri kalan \u00fc\u00e7 taksit ise cezan\u0131n tebli\u011f tarihinden itibaren 1 y\u0131l i\u00e7inde cezay\u0131 veren birim taraf\u0131ndan belirlenecek s\u00fcrelerde \u00f6denecek.<\/p>\n
Taksitlerin zaman\u0131nda ve tam olarak \u00f6denmemesi halinde, idari para cezas\u0131n\u0131n kalan k\u0131sm\u0131 muaccel hale gelerek takip edilecek. Ancak, takibi kesinle\u015fme \u015fart\u0131na ba\u011fl\u0131 olan idari para cezalar\u0131n\u0131n taksitlerinin s\u00fcresinde \u00f6denmemesi nedeniyle bu cezalar\u0131n kalan k\u0131sm\u0131n\u0131n takip edilebilmesi, cezan\u0131n kesinle\u015fmi\u015f olma \u015fart\u0131na ba\u011fl\u0131 olacak.<\/p>\n
\u0130dari para cezas\u0131n\u0131n \u00f6deme s\u00fcresi i\u00e7inde \u00f6denmesi halinde, cezadan y\u00fczde 25 oran\u0131nda indirim yap\u0131lacak. Cezan\u0131n \u00f6denmi\u015f olmas\u0131, idari yapt\u0131r\u0131m karar\u0131na kar\u015f\u0131 s\u00fcresi i\u00e7inde kanun yoluna ba\u015fvurmaya engel te\u015fkil etmeyecek.<\/p>\n
TAHS\u0130L ZAMAN A\u015eIMI S\u00dcRELER\u0130<\/b><\/p>\n
Tebli\u011fe g\u00f6re, idari para cezalar\u0131nda tahsil zamana\u015f\u0131m\u0131 s\u00fcreleri; 10,000 TL\u2019den az olanlar i\u00e7in 3 y\u0131l, 10,000 TL \u2013 19,999 TL aras\u0131nda olanlar i\u00e7in 4 y\u0131l, 20,000 TL \u2013 49,999 TL aras\u0131nda olanlar i\u00e7in 5 y\u0131l, 50,000 TL ve \u00fczeri olanlar i\u00e7in 7 y\u0131l olacak.<\/p>\n
Zaman a\u015f\u0131m\u0131 s\u00fcresi, idari para cezas\u0131n\u0131n kesinle\u015fti\u011fi takvim y\u0131l\u0131n\u0131 takip eden takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren i\u015flemeye ba\u015flayacak. \u0130lgili kanun h\u00fckm\u00fc gere\u011fi olarak idari yapt\u0131r\u0131m\u0131n yerine getirilmesine ba\u015flanamamas\u0131 veya yerine getirilememesi halinde zaman a\u015f\u0131m\u0131 i\u015flemeyecek.<\/p>\n
Zaman a\u015f\u0131m\u0131 s\u00fcresinin zaman a\u015f\u0131m\u0131n\u0131 kesen ve durduran haller de dikkate al\u0131nmak kayd\u0131yla dolmas\u0131 durumunda, idari para cezalar\u0131 takip edilmeyecek ve bu cezalar\u0131n tahsilinden vazge\u00e7ilecek. Ancak, bu s\u00fcrelerden sonra r\u0131zaen yap\u0131lan \u00f6demeler kabul edilecek.<\/p>\n
CEZA M\u0130RAS\u00c7IYA KALMAYACAK<\/b><\/p>\n
Cezalar\u0131n \u015fahsili\u011fi ilkesi uyar\u0131nca, idari para cezas\u0131na muhatap olan ger\u00e7ek ki\u015finin \u00f6l\u00fcm\u00fc halinde bu cezalar miras\u00e7\u0131lar\u0131ndan takip edilmeyecek ve cezalar\u0131n tahsilinden vazge\u00e7ilecek.<\/p>\n
Ger\u00e7ek ki\u015fi hakk\u0131nda \u00f6l\u00fcm tarihinden \u00f6nce veya sonra verilen idari para cezalar\u0131n\u0131n \u00f6l\u00fcm tarihinden sonra takip i\u00e7in vergi dairesine bildirilmesi halinde, bu cezalar vergi dairelerince cezay\u0131 veren birime iade edilecek. \u00d6l\u00fcm tarihinden \u00f6nce takip i\u00e7in bildirilmi\u015f olan idari para cezalar\u0131 ise vergi dairesince miras\u00e7\u0131lar\u0131ndan takip edilmez ve cezalar\u0131n tahsilinden vazge\u00e7ilecek.<\/p>\n
T\u00fczel ki\u015fi hakk\u0131nda verilen idari para cezas\u0131n\u0131n t\u00fczel ki\u015fili\u011fin mal varl\u0131\u011f\u0131ndan tahsil edilememesi durumunda, bu borcun \u00f6denmesinden sorumlu olan ger\u00e7ek ki\u015fi hakk\u0131nda yap\u0131lan takip s\u00fcrecinde bu ki\u015finin \u00f6lmesi halinde, bu bor\u00e7 ger\u00e7ek ki\u015finin miras\u0131 reddetmemi\u015f miras\u00e7\u0131lar\u0131 nezdinde takibe devam edilecek. Bu h\u00fck\u00fcm, adli para cezalar\u0131 i\u00e7in de ge\u00e7erli olacak.<\/p>\n
Tebli\u011fle, daha \u00f6nce \u00e7e\u015fitli tarihlerde yay\u0131mlanm\u0131\u015f 6 tahsilat genel tebli\u011fi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131. (REUTERS)<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0130dari para cezalar\u0131 taksitlendirilebilecek, cezalarda tahsil zaman a\u015f\u0131m\u0131 s\u00fcresi 3-7 y\u0131l olacak. Uygulama haziran ay\u0131nda ba\u015flayacak.<\/p>\n","protected":false},"author":1,"featured_media":88272,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[10710,11450,4755,7676,3234],"class_list":["post-88271","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-halinde","tag-tahsil","tag-takip","tag-taksit","tag-teblig"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/88271","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=88271"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/88271\/revisions"}],"predecessor-version":[{"id":88273,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/88271\/revisions\/88273"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/88272"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=88271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=88271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=88271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}