{"id":94991,"date":"2023-06-08T06:05:04","date_gmt":"2023-06-08T06:05:04","guid":{"rendered":"https:\/\/haberulus.net\/?p=94991"},"modified":"2023-06-08T06:05:04","modified_gmt":"2023-06-08T06:05:04","slug":"vergi-borcu-yapilandirma-ne-zaman-bitiyor-hangi-borclari-kapsiyor","status":"publish","type":"post","link":"https:\/\/haberulus.net\/?p=94991","title":{"rendered":"Vergi borcu yap\u0131land\u0131rma ne zaman bitiyor, hangi bor\u00e7lar\u0131 kaps\u0131yor?"},"content":{"rendered":"

Gelir Vergisi, Kurumlar Vergisi, KDV, MTV, \u00d6TV, t\u00fcm idari para cezalar\u0131, KYK bor\u00e7lar\u0131, Hazine alacaklar\u0131n\u0131 kapsayan vergi borcu yap\u0131land\u0131rma s\u00fcresi uzat\u0131ld\u0131.<\/p>\n

VERG\u0130 YAPILANDIRMA NASIL YAPILIR, SON G\u00dcN NE ZAMAN?<\/strong><\/p>\n

Vergi borcu yap\u0131land\u0131rma i\u00e7in son tarih 31 May\u0131s olarak a\u00e7\u0131klanm\u0131\u015ft\u0131 ancak s\u00fcre uzat\u0131ld\u0131.<\/p>\n

Buna g\u00f6re, Cumhurba\u015fkan\u0131 karar\u0131yla yap\u0131land\u0131rma i\u00e7in ba\u015fvuru s\u00fcresi bir ay uzat\u0131larak 30 Haziran’a \u00e7ekildi. \u0130lk taksit \u00f6deme s\u00fcresi de bir ay uzat\u0131larak 31 Temmuz oldu.<\/p>\n

\"\"<\/p>\n

VERG\u0130 AFFI YAPILANDIRMA NELER\u0130 KAPSIYOR?<\/strong><\/p>\n

S\u00f6z konusu Kanun ile;<\/p>\n

Vergi dairesine \u00f6denmemi\u015f vergi ve di\u011fer bor\u00e7lar\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 gecikme zamm\u0131 ve faizi yerine Y\u0130-\u00dcFE (Yurt \u0130\u00e7i \u00dcretici Fiyat Endeksi) oran\u0131nda g\u00fcncelleme yap\u0131larak hesaplanan borcun \u00f6denmesi,<\/p>\n

Vergi asl\u0131na ba\u011fl\u0131 cezalar\u0131n (vergi ziya\u0131 cezas\u0131) tamam\u0131n\u0131n silinmesi,<\/p>\n

Vergi asl\u0131na ba\u011fl\u0131 olmayan usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck cezalar\u0131n\u0131n %50\u2019sinin silinmesi,<\/p>\n

\u00d6denmemi\u015f motorlu ta\u015f\u0131tlar vergisinin (MTV) asl\u0131 ile bunlara ba\u011fl\u0131 gecikme zamm\u0131 ve gecikme faizi yerine Y\u0130-\u00dcFE oran\u0131nda g\u00fcncelleme yap\u0131larak hesaplanan borcun \u00f6denmesi,<\/p>\n

Trafik para cezalar\u0131 ve di\u011fer idari para cezalar\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 faiz, gecikme faizi ve gecikme zamm\u0131 yerine Y\u0130-\u00dcFE oran\u0131nda g\u00fcncelleme yap\u0131larak hesaplanan borcun \u00f6denmesi,<\/p>\n

\u00d6\u011frenim ve katk\u0131 kredisi alacaklar\u0131n\u0131n as\u0131llar\u0131na vade tarihleri ile 9 Kas\u0131m 2022 tarihleri aras\u0131nda gecikme zamm\u0131, Y\u0130-\u00dcFE tutar\u0131, katsay\u0131 tutar\u0131 gibi alacaklar hesaplanmadan \u00f6deme imkan\u0131,<\/p>\n

Dava konusu yap\u0131lan ihtilaflar\u0131n (vergi tarhiyatlar\u0131, vergi cezalar\u0131, idari para cezalar\u0131 vb. ili\u015fkin) sulh yoluyla sonland\u0131r\u0131lmas\u0131,<\/p>\n

Vergi incelemesi ve takdir i\u015flemleri devam eden alacaklar\u0131n yap\u0131land\u0131r\u0131lmas\u0131,
2018-2022 y\u0131llar\u0131na ili\u015fkin olarak matrah ve vergi art\u0131r\u0131m\u0131nda bulunan ve \u015fartlar\u0131 yerine getiren m\u00fckelleflere ili\u015fkin olarak vergi incelemesi ve tarhiyat yap\u0131lmamas\u0131,
Yap\u0131land\u0131r\u0131lan tutarlar\u0131n pe\u015fin veya ayl\u0131k d\u00f6nemlerle azami 48 aya kadar taksitler halinde \u00f6denmesi,<\/p>\n

Pe\u015fin \u00f6demelerde Y\u0130-\u00dcFE oran\u0131nda hesaplanan tutardan %90 indirim yap\u0131lmas\u0131,
Trafik para cezalar\u0131 ve di\u011fer idari para cezalar\u0131n\u0131n pe\u015fin \u00f6denmesi halinde, ceza as\u0131llar\u0131ndan %25 indirim yap\u0131lmas\u0131,<\/p>\n

Matrah ve\/veya vergi art\u0131r\u0131m\u0131 \u00fczerine hesaplanan vergilerin pe\u015fin veya ayl\u0131k d\u00f6nemler halinde azami 12 e\u015fit taksitte \u00f6denmesi,<\/p>\n

Matrah ve\/veya vergi art\u0131r\u0131m\u0131 sonucunda tahakkuk eden vergilerin tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7inde pe\u015fin olarak \u00f6denmesi halinde, bu vergilerden %10 indirim yap\u0131lmas\u0131,
\u0130\u015fletme kay\u0131tlar\u0131n\u0131n (kasa mevcudu, ortaklardan alacaklar, emtia, demirba\u015f vb.) cezas\u0131z ve faizsiz olarak ger\u00e7ek duruma uygun hale getirilmesi,<\/p>\n

Beyan edilmemi\u015f gelirler ve kazan\u00e7lar i\u00e7in cezas\u0131z ve faizsiz olarak pi\u015fmanl\u0131kla veya kendili\u011finden beyan,<\/p>\n

Yap\u0131land\u0131r\u0131lan bor\u00e7lar\u0131n anla\u015fmal\u0131 bankalar\u0131n kredi kart\u0131 ile \u00f6denmesi,<\/p>\n

Her bir ta\u015f\u0131t i\u00e7in Kanun kapsam\u0131nda \u00f6denecek olan motorlu ta\u015f\u0131tlar vergisi, ta\u015f\u0131ta ili\u015fkin idari para cezalar\u0131 ile ge\u00e7i\u015f \u00fccretinin en az %10’unun \u00f6denmesi \u015fart\u0131yla taksit \u00f6deme s\u00fcresince ara\u00e7 muayene izni verilece\u011fi,<\/p>\n

Ara\u00e7 muayenesini yapt\u0131rmam\u0131\u015f olanlar\u0131n 30\/9\/2023 tarihine kadar muayenelerini yapt\u0131rmalar\u0131 \u015fart\u0131yla \u00f6deme kolayl\u0131\u011f\u0131 sa\u011flanmas\u0131,<\/p>\n

gibi \u00f6nemli imkan ve kolayl\u0131klar getirildi.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi borcu yap\u0131land\u0131rma ba\u015fvuru s\u00fcresi 30 Haziran’a, bor\u00e7lar\u0131n ilk taksit \u00f6deme s\u00fcresi de 31 Temmuz’a kadar uzat\u0131ld\u0131. Vatanda\u015flar vergi dairesine \u2018turkiye.gov.tr\u2019den eri\u015filebiliyor ya da vergi dairelerine giderek \u015fahsen ba\u015fvuru yap\u0131labilecek. Vergi dairesine \u00f6denmemi\u015f vergi ve di\u011fer bor\u00e7lar\u0131n tamam\u0131 yap\u0131land\u0131rma alt\u0131na al\u0131nabilecek.<\/p>\n","protected":false},"author":1,"featured_media":94992,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[1328,9464,1726,11799,50],"class_list":["post-94991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-borcu","tag-gecikme","tag-odeme","tag-odenmesi","tag-vergi"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/94991","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=94991"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/94991\/revisions"}],"predecessor-version":[{"id":94993,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/94991\/revisions\/94993"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/94992"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=94991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=94991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=94991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}