{"id":3621,"date":"2021-08-13T18:03:29","date_gmt":"2021-08-13T15:03:29","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-iliskin-kanun-teklifi\/"},"modified":"2021-08-13T18:30:04","modified_gmt":"2021-08-13T15:30:04","slug":"bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-iliskin-kanun-teklifi","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/de\/bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-iliskin-kanun-teklifi\/","title":{"rendered":"Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Teklifi"},"content":{"rendered":"<p><strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 08.06.2021<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2021\/13<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>Kamuoyunda vergi aff\u0131\/bar\u0131\u015f\u0131 olarak da bilinen &#8222;Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Teklifi&#8220; 3\/6\/2021 tarihinde TBMM Genel Kurulu\u2019nda kabul edilerek yasala\u015fm\u0131\u015ft\u0131r.<\/p>\n<p>Kanun Teklifi, Plan ve B\u00fct\u00e7e Komisyonu g\u00f6r\u00fc\u015fmeleri esnas\u0131nda baz\u0131 de\u011fi\u015fikliklere u\u011fram\u0131\u015ft\u0131r. Yap\u0131lan de\u011fi\u015fikliklerden \u00f6ne \u00e7\u0131kan hususlar a\u015fa\u011f\u0131daki gibidir:<\/p>\n<ul>\n<li>Gelir ve kurumlar vergisi m\u00fckelleflerinin matrah art\u0131r\u0131m\u0131na esas beyan ettikleri matrahlar\u0131na uygulanacak oran 2016 y\u0131l\u0131 i\u00e7in y\u00fczde 30 yerine y\u00fczde 35, 2020 y\u0131l\u0131 i\u00e7in y\u00fczde 20 yerine y\u00fczde 15 olarak belirlenmi\u015ftir.<\/li>\n<li>Kasa Hesab\u0131 ve ortaklar cari Hesab\u0131 i\u00e7in teklifte yer alan y\u00fczde <strong>5 yerine 3\u2019le<\/strong> d\u00fczeltilmesi y\u00f6n\u00fcnde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>M\u00fckellefler i\u015fletmelerinde bulundu\u011fu halde kay\u0131tlar\u0131nda yer almayan bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131, kendilerince veya ba\u011fl\u0131 olduklar\u0131 meslek kurulu\u015funca tespit edilecek rayi\u00e7 bedel \u00fczerinden %4 oran\u0131nda KDV hesaplamak ve ayr\u0131 bir beyanname ile sorumlu s\u0131fat\u0131yla beyan ederek \u00f6demek suretiyle defterlerine kaydedebileceklerdir.<\/li>\n<li>Bir di\u011fer d\u00fczenleme de vergiye uyumlu m\u00fckellef d\u00fczenlemesi \u00e7er\u00e7evesinde yap\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re, indirimin hesaplanaca\u011f\u0131 beyannamenin ait oldu\u011fu y\u0131l ile bu y\u0131ldan \u00f6nceki son iki y\u0131lda herhangi bir vergiye ili\u015fkin beyanlar\u0131n ger\u00e7ek durumu yans\u0131tmad\u0131\u011f\u0131n\u0131n indirimden yararlan\u0131ld\u0131ktan sonra tespiti \u00fczerine yap\u0131lan tarhiyatlar(ikmalen, resen idarece), bu kanundan yararlan\u0131ld\u0131\u011f\u0131 takdirde kesinle\u015fecek; ancak bu kesinle\u015fme mevcut GVK&#8217;nin vergi indirimi m\u00fcessesini etkilemeyecektir.<\/li>\n<\/ul>\n<p>S\u00f6z konusu Kanunda;<\/p>\n<ul>\n<li>Kesinle\u015fmi\u015f alacaklara,<\/li>\n<li>Kesinle\u015fmemi\u015f veya dava safhas\u0131nda alacaklara,<\/li>\n<li>\u0130nceleme ve tarhiyat a\u015famas\u0131nda bulunan vergilere,<\/li>\n<li>Matrah art\u0131r\u0131m\u0131na,<\/li>\n<li>\u0130\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesine,<\/li>\n<li>\u0130\u015fletmelerin bilan\u00e7olar\u0131nda yer alan gayrimenkuller ile amortismana tabi di\u011fer iktisadi k\u0131ymetleri i\u00e7in yeniden de\u011ferleme yapma imk\u00e2n\u0131na,<\/li>\n<li>Kar\u015f\u0131l\u0131ks\u0131z \u00e7\u0131kan \u00e7ek, protesto edilmi\u015f senet, kredi kart\u0131 ve di\u011fer kredi bor\u00e7lar\u0131n\u0131 zaman\u0131nda \u00f6deyemeyen ki\u015filerin y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeleri halinde ge\u00e7mi\u015f \u00f6deme performanslar\u0131na ili\u015fkin olumsuz kay\u0131tlar\u0131n dikkate al\u0131nmamas\u0131n\u0131n sa\u011flanmas\u0131na ili\u015fkin d\u00fczenlemelere yer verilmektedir.<\/li>\n<\/ul>\n<p>Kanun\u2019da imar bar\u0131\u015f\u0131 ve varl\u0131k bar\u0131\u015f d\u00fczenlemeleri bulun<u>mama<\/u>ktad\u0131r.<\/p>\n<p>Bu sirk\u00fclerimizde Kanunda yer alan d\u00fczenlemelerin k\u0131sa bir \u00f6zetine yer verilmi\u015ftir.<\/p>\n<ul>\n<li><strong>A) KAPSAMI<\/strong><\/li>\n<\/ul>\n<p><strong>1) Genel olarak yeniden yap\u0131land\u0131rma kapsam\u0131na giren alacaklar:<\/strong><\/p>\n<ul>\n<li>Gelir Vergisi Kanunu, Kurumlar Vergisi Kanunu, Katma De\u011fer Vergisi Kanunu, \u00d6TV, Damga ve Emlak Vergisi gibi Vergi Usul Kanunu kapsam\u0131na giren vergiler ile bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131 (2021 y\u0131l\u0131 i\u00e7in tahakkuk eden motorlu ta\u015f\u0131tlar vergisi ikinci taksiti hari\u00e7) ve vergi asl\u0131na ba\u011fl\u0131 olmayan vergi cezalar\u0131 (usuls\u00fczl\u00fck, \u00f6zel usuls\u00fczl\u00fck),<\/li>\n<li>G\u00fcmr\u00fck Kanunu ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve Ticaret Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re takip edilen g\u00fcmr\u00fck vergileri, idari para cezalar\u0131, faizler, gecikme faizleri, gecikme zamm\u0131 alacaklar\u0131,<\/li>\n<li>Sosyal g\u00fcvenlik primi, emeklilik kesene\u011fi, i\u015fsizlik sigortas\u0131 primi, SGDP, iste\u011fe ba\u011fl\u0131 sigorta primleri ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamlar\u0131,<\/li>\n<li>Ecrimisil bor\u00e7lar\u0131,<\/li>\n<li>Ta\u015f\u0131nmaz k\u00fclt\u00fcr varl\u0131klar\u0131n\u0131n korunmas\u0131na katk\u0131 paylar\u0131,<\/li>\n<li>Belediyelerin idari para cezalar\u0131 ile su, at\u0131k su, kat\u0131 at\u0131k \u00fccreti alacaklar\u0131, b\u00fcy\u00fck\u015fehir belediyelerinin kat\u0131 at\u0131k \u00fccreti alacaklar\u0131 ile b\u00fcy\u00fck\u015fehir belediyelerine ba\u011fl\u0131 su ve kanalizasyon idarelerinin su ve at\u0131k su bedeli alacaklar\u0131 ile bu alacaklara ba\u011fl\u0131 faiz, gecikme faizi, gecikme zamm\u0131 gibi fer&#8217;i alacaklar.<\/li>\n<li>Yukar\u0131da say\u0131lanlar d\u0131\u015f\u0131nda kalan ve Hazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil dairelerince 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun kapsam\u0131nda tahsil dairesine takip i\u00e7in intikal etmi\u015f olan asli ve fer\u2019i amme alacaklar\u0131 (adli para cezalar\u0131 hari\u00e7),<\/li>\n<li>A\u015fa\u011f\u0131dakiler hari\u00e7 olmak \u00fczere di\u011fer idari para cezalar\u0131<\/li>\n<\/ul>\n<p><strong>Kanun kapsam\u0131nda\u00a0<u>olmayan<\/u>\u00a0idari para cezalar\u0131:<\/strong><\/p>\n<ul>\n<li>1593 say\u0131l\u0131 Umumi H\u0131fz\u0131ss\u0131hha Kanunu,<\/li>\n<li>4207 say\u0131l\u0131 T\u00fct\u00fcn \u00dcr\u00fcnlerinin Zararlar\u0131n\u0131n \u00d6nlenmesi ve Kontrol\u00fc Hakk\u0131nda Kanuna g\u00f6re verilen idari para cezalar\u0131 ve<\/li>\n<li>5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanununa ekli (III) say\u0131l\u0131 cetvelde yer alan; Radyo ve Televizyon \u00dcst Kurulu, Bilgi Teknolojileri ve \u0130leti\u015fim Kurumu, Sermaye Piyasas\u0131 Kurulu,\u00a0\u00a0Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu, Enerji Piyasas\u0131 D\u00fczenleme Kurumu, Kamu \u0130hale Kurumu, Rekabet Kurumu, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131<\/li>\n<li>Kurumu, Ki\u015fisel Verileri Koruma Kurumu, N\u00fckleer D\u00fczenleme Kurumu ve Sigortac\u0131l\u0131k ve \u00d6zel Emeklilik D\u00fczenleme ve Denetleme Kurumu taraf\u0131ndan verilen idari para cezalar\u0131.<\/li>\n<\/ul>\n<p><strong>2) Kanunun kapsad\u0131\u011f\u0131 d\u00f6nem<\/strong><\/p>\n<p>Yap\u0131land\u0131rmaya konu olacak alacaklar esas itibar\u0131yla 30\/04\/2021 tarihi dikkate al\u0131narak belirlenmi\u015ftir. 2021 y\u0131l\u0131 i\u00e7in tahakkuk eden motorlu ta\u015f\u0131tlar vergisi ikinci taksiti Kanun kapsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015ftur.<\/p>\n<p>30\/04\/2021 tarihinden\u00a0\u00a0(bu\u00a0\u00a0tarih\u00a0\u00a0d\u00e2hil)\u00a0\u00a0\u00f6nceki\u00a0\u00a0d\u00f6nemlere,\u00a0\u00a0beyana dayanan vergilerde ise bu tarihe\u00a0\u00a0\u00a0\u00a0kadar verilmesi gereken beyannamelere ili\u015fkin vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131 Kanun kapsam\u0131ndad\u0131r.<\/p>\n<p>Buna g\u00f6re;<\/p>\n<ul>\n<li><strong>Y\u0131ll\u0131k beyanname ile beyan edilen gelir ve kurumlar vergisi m\u00fckellefiyetleri<\/strong>i\u00e7in 2020 y\u0131l\u0131 ve \u00f6nceki y\u0131llara ili\u015fkin vergilendirme d\u00f6nemleri kapsama girmekte; ancak 2021 takvim y\u0131l\u0131 kapsama girmemektedir.<\/li>\n<li><strong>Vergilendirme d\u00f6nemi ayl\u0131k olarak belirlenen m\u00fckellefiyetler<\/strong>(katma de\u011fer vergisi veya stopaj gelir vergisi) i\u00e7in Mart\/2021 vergilendirme d\u00f6nemi ve \u00f6nceki d\u00f6nemler kapsama girmekte; ancak Nisan\/2021 vergilendirme d\u00f6nemi kapsama girmemektedir.<\/li>\n<li><strong>Vergilendirmed\u00f6nemi 15 g\u00fcn olan m\u00fckellefiyetler<\/strong>i\u00e7in vergilendirme d\u00f6neminin bitim tarihi ve beyanname verme s\u00fcresinin son g\u00fcn\u00fc Nisan\/2021 ay\u0131 ve \u00f6ncesine rastlayan d\u00f6nemler kapsama girmekte, d\u00f6nemin bitim tarihi Nisan\/2021 ay\u0131na rastlamakla beraber beyanname verme s\u00fcresinin son g\u00fcn\u00fc May\u0131s\/2021 ay\u0131na sirayet edenler kapsama girmemektedir.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>B) KES\u0130NLE\u015eM\u0130\u015e ALACAKLAR<\/strong><\/li>\n<\/ul>\n<p><strong>1) Genel Tablo<\/strong><\/p>\n<p>Kesinle\u015fmi\u015f alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131nda genel olarak \u00f6denecek ve silinecek kamu alacaklar\u0131 a\u015fa\u011f\u0131daki \u015fekilde olacakt\u0131r.<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"217\"><strong>\u00d6denecek Tutar<\/strong><\/td>\n<td width=\"387\"><strong>Tahsilinden Vazge\u00e7ilecek Tutar<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Vergi \/ G\u00fcmr\u00fck vergisi as\u0131llar\u0131n\u0131n tamam\u0131<\/td>\n<td width=\"387\">Vergi asl\u0131na ba\u011fl\u0131 olarak kesilen cezalar\u0131n ya da idari para cezalar\u0131n\u0131n tamam\u0131<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n % 50\u2019si<\/td>\n<td width=\"387\">Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n kalan % 50\u2019si<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">\u0130\u015ftirak, yard\u0131m ve te\u015fvik fiilleri nedeniyle kesilen vergi cezalar\u0131n\u0131n % 50\u2019si<\/td>\n<td width=\"387\">\u0130\u015ftirak, yard\u0131m ve te\u015fvik fiilleri nedeniyle kesilen vergi cezalar\u0131n\u0131n kalan % 50\u2019si<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f idari para cezalar\u0131n\u0131n %30\u2019u ve varsa g\u00fcmr\u00fck vergileri asl\u0131n\u0131n tamam\u0131<\/td>\n<td width=\"387\">E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f idari para cezalar\u0131n\u0131n kalan % 70\u2019i,<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Gecikme faizi, gecikme zamm\u0131 ve gecikme cezas\u0131 yerine Y\u0130-\u00dcFE esas al\u0131narak belirlenecek tutar<\/td>\n<td width=\"387\">Gecikme cezas\u0131, gecikme zamm\u0131, gecikme faizi gibi fer\u2019i alacaklar\u0131n tamam\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>2) \u0130htirazi kay\u0131tla verilen beyannameler<\/strong><\/p>\n<p>\u0130htirazi kay\u0131tla verilen beyannameler \u00fczerine tahakkuk etmi\u015f olan vergiler hakk\u0131nda Kanunun 2 nci maddesinin birinci ve ikinci f\u0131kralar\u0131n (a) bendi h\u00fckm\u00fc uygulanacakt\u0131r.<\/p>\n<p>Buna g\u00f6re, Kanunun yay\u0131m\u0131 tarihi itibar\u0131yla ihtirazi kay\u0131tla beyan edilmi\u015f ancak \u00f6denmemi\u015f vergiler dava konusu yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n Kanunun 2 nci maddesi kapsam\u0131nda yap\u0131land\u0131r\u0131lacakt\u0131r. Bu takdirde, ihtilafa ili\u015fkin yarg\u0131 mercilerince verilmi\u015f kararlar dikkate al\u0131nmadan m\u00fckelleflerin beyan\u0131 \u00fczerine tahakkuk eden tutar esas al\u0131narak Kanun h\u00fckm\u00fcnden yararlan\u0131lacakt\u0131r.<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"218\"><strong>\u00d6denecek Tutar<\/strong><\/td>\n<td width=\"389\"><strong>Tahsilinden Vazge\u00e7ilecek Tutar<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"218\">Tahakkuk etmi\u015f vergilerin tamam\u0131<\/td>\n<td width=\"389\">Vergi asl\u0131na ba\u011fl\u0131 olarak kesilen cezalar\u0131n ya da idari para cezalar\u0131n\u0131n tamam\u0131<\/td>\n<\/tr>\n<tr>\n<td width=\"218\">Gecikme zamm\u0131 yerine Y\u0130-\u00dcFE esas al\u0131narak belirlenecek tutar<\/td>\n<td width=\"389\">Gecikme zamm\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>3) Yarg\u0131 karar\u0131 ile kesinle\u015fti\u011fi h\u00e2lde m\u00fckellefe \u00f6demeye y\u00f6nelik tebligat\u0131n yap\u0131lmad\u0131\u011f\u0131 alacaklar<\/strong><\/p>\n<p>Bu Kanunun kapsad\u0131\u011f\u0131 d\u00f6nemlere ili\u015fkin olup bu Kanunun yay\u0131m\u0131 tarihi itibar\u0131yla yarg\u0131 karar\u0131 ile kesinle\u015fti\u011fi h\u00e2lde m\u00fckellefe \u00f6demeye y\u00f6nelik tebligat\u0131n yap\u0131lmad\u0131\u011f\u0131 alacaklar i\u00e7in m\u00fckelleflerce bu Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde ba\u015fvuruda bulunulmas\u0131 ko\u015fuluyla bu alacaklar da yap\u0131land\u0131r\u0131labilcektir. Bu h\u00fck\u00fcm kapsam\u0131na giren alacaklar i\u00e7in ayr\u0131ca tebligat yap\u0131lmayacak ve alacaklar\u0131n vade tarihi olarak Kanunun yay\u0131m\u0131 tarihi kabul edilecektir. Bu kapsamda yap\u0131land\u0131r\u0131lan tutarlar\u0131n bu Kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmemesi h\u00e2linde de vade tarihinde de\u011fi\u015fiklik yap\u0131lmayacakt\u0131r.<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"179\"><strong>\u00d6denecek Tutar<\/strong><\/td>\n<td width=\"425\"><strong>Tahsilinden Vazge\u00e7ilecek Tutar<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"179\">Yarg\u0131 Karar\u0131 sonucu kesinle\u015fen vergilerin tamam\u0131<\/td>\n<td width=\"425\">Vergi asl\u0131na ba\u011fl\u0131 olarak kesilen cezalar\u0131n tamam\u0131<\/td>\n<\/tr>\n<tr>\n<td width=\"179\">Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n % 50\u2019si<\/td>\n<td width=\"425\">Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n kalan % 50\u2019si<\/td>\n<\/tr>\n<tr>\n<td width=\"179\">Gecikme faizi, gecikme zamm\u0131 ve gecikme cezas\u0131 yerine Y\u0130-\u00dcFE esas al\u0131narak belirlenecek tutar<\/td>\n<td width=\"425\">Gecikme cezas\u0131, gecikme zamm\u0131, gecikme faizi gibi fer\u2019i alacaklar\u0131n tamam\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Ayr\u0131ca;<\/p>\n<p>Bu imkandan yararlanmak isteyen bor\u00e7lular\u0131n maddede belirtilen \u015fartlar\u0131n yan\u0131 s\u0131ra dava a\u00e7mamalar\u0131, a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7meleri ve kanun yollar\u0131na ba\u015fvurmamalar\u0131 \u015fartt\u0131r.<\/p>\n<p>Bu madde h\u00fckm\u00fcnden yararlananlar, ayr\u0131ca 213 say\u0131l\u0131 Kanunun &#8222;Kanun yolundan vazge\u00e7me&#8220; ba\u015fl\u0131kl\u0131 379 uncu maddesinin ikinci f\u0131kras\u0131nda yer verilen &#8222;Bu \u015fekilde tahakkuk eden tutarlar tahakkuk tarihinden itibaren bir ay i\u00e7inde \u00f6denir. Bu maddeye g\u00f6re tahakkuk eden vergi ve\/veya vergi cezalar\u0131n\u0131n %80&#8217;inin, hesaplanacak gecikme faizi ile birlikte bu s\u00fcrede tamamen \u00f6denmesi \u015fart\u0131yla, vergi ve ceza tutar\u0131ndan %20 oran\u0131nda indirim yap\u0131l\u0131r. \u015eu kadar ki, tasdik edilerek tahakkuk eden vergi tutar\u0131nda indirim yap\u0131lmaz. \u0130ndirim h\u00fckm\u00fcnden yararlan\u0131labilmesi i\u00e7in dava konusu yap\u0131lan ve bu maddeye g\u00f6re tahakkuk eden vergi ve\/veya vergi cezalar\u0131 ile gecikme faizlerinin birlikte bu f\u0131kra kapsam\u0131nda \u00f6denmesi \u015fartt\u0131r.&#8220; indirimlerden yararlanamayacaklard\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>C) KES\u0130NLE\u015eMEM\u0130\u015e VEYA DAVA SAFHASINDA BULUNAN ALACAKLAR<\/strong><\/li>\n<\/ul>\n<p>Kesinle\u015fmemi\u015f veya dava safhas\u0131nda bulunan alacaklar a\u015fa\u011f\u0131daki gibi 3 ana ba\u015fl\u0131k alt\u0131nda toplanmaktad\u0131r.<\/p>\n<ul>\n<li>Kanunun yay\u0131m\u0131 tarihi itibar\u0131yla ilk derece yarg\u0131 mercileri nezdinde dava a\u00e7\u0131lm\u0131\u015f ya da dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan ikmalen, resen veya idarece yap\u0131lm\u0131\u015f vergi tarhiyatlar\u0131 ile g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklar<\/li>\n<li>Kanunun yay\u0131m\u0131 tarihi itibar\u0131yla ilgisine g\u00f6re istinaf veya temyiz s\u00fcreleri ge\u00e7memi\u015f ya da istinaf\/itiraz veya temyiz yoluna ba\u015fvurulmu\u015f ya da karar d\u00fczeltme talep s\u00fcresi ge\u00e7memi\u015f veya karar d\u00fczeltme yoluna ba\u015fvurulmu\u015f olan ikmalen, resen veya idarece yap\u0131lm\u0131\u015f vergi tarhiyatlar\u0131 ile g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklar<\/li>\n<li>Uzla\u015fma a\u015famas\u0131nda bulunan tarhiyatla<\/li>\n<\/ul>\n<p><strong>1)<\/strong>\u00a0<strong>Kanunun yay\u0131m\u0131 tarihi itibar\u0131yla ilk derece yarg\u0131 mercileri nezdinde dava a\u00e7\u0131lm\u0131\u015f ya da dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan ikmalen, resen veya idarece yap\u0131lm\u0131\u015f vergi tarhiyatlar\u0131 ile g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklar<\/strong><\/p>\n<p>Vergi mahkemesinde dava a\u00e7\u0131lm\u0131\u015f ya da dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f ise;<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"198\"><strong>Durum<\/strong><\/td>\n<td rowspan=\"2\" width=\"208\"><strong>Alacak konusu<\/strong><\/td>\n<td width=\"208\"><strong>Alacak tutar\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"8\" width=\"198\">Vergi Mahkemesinde Dava A\u00e7\u0131lm\u0131\u015f Ya Da Dava A\u00e7ma S\u00fcresi Hen\u00fcz Ge\u00e7memi\u015f Olan \u0130kmalen, Re\u2019sen veya \u0130darece Yap\u0131lm\u0131\u015f Vergi Tarhiyatlar\u0131 ile G\u00fcmr\u00fck Vergilerine \u0130li\u015fkin Tahakkuklar<\/td>\n<td width=\"208\"><\/td>\n<\/tr>\n<tr>\n<td width=\"208\">Vergi\/G\u00fcmr\u00fck vergisinin asl\u0131<\/td>\n<td width=\"208\">%50\u2019si \u00f6denecek.<br \/>\nKalan k\u0131sm\u0131n (% 50\u2019nin) tahsilinden vazge\u00e7ilecek<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"416\"><\/td>\n<\/tr>\n<tr>\n<td width=\"208\">Vergi asl\u0131na ba\u011fl\u0131 vergi cezas\u0131\/idari para cezas\u0131 ve gecikme zamlar\u0131<\/td>\n<td width=\"208\">Tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"416\"><\/td>\n<\/tr>\n<tr>\n<td width=\"208\">Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar (usuls\u00fczl\u00fck, \u00f6zel usuls\u00fczl\u00fck)<\/td>\n<td width=\"208\">Asla ba\u011fl\u0131 olmayan cezalar\u0131n % 25\u2019i \u00f6denecek. Kalan k\u0131sm\u0131n (% 75\u2019in) tahsilinden vazge\u00e7ilecek.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"416\"><\/td>\n<\/tr>\n<tr>\n<td width=\"208\">Faiz, gecikme faizi, gecikme zamm\u0131<\/td>\n<td width=\"208\">Faiz, gecikme faizi ve gecikme zamm\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek, bunlar\u0131n yerine, vergi asl\u0131n\u0131n \u00f6denecek %50\u2019lik k\u0131sm\u0131 \u00fczerinden, ayl\u0131k Y\u0130\/\u00dcFE oranlar\u0131 ile hesaplanacak tutar tahsil edilecek<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>2) Kanunun yay\u0131m\u0131 tarihi itibar\u0131yla ilgisine g\u00f6re istinaf veya temyiz s\u00fcreleri ge\u00e7memi\u015f ya da istinaf\/itiraz veya temyiz yoluna ba\u015fvurulmu\u015f ya da karar d\u00fczeltme talep s\u00fcresi ge\u00e7memi\u015f veya karar d\u00fczeltme yoluna ba\u015fvurulmu\u015f olan ikmalen, resen veya idarece yap\u0131lm\u0131\u015f vergi tarhiyatlar\u0131 ile g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklar<\/strong><\/p>\n<p>Bu a\u015famada Kanun; en son karar\u0131n\u00a0<strong>Terkin, Tasdik\u00a0<\/strong>veya<strong>\u00a0Tadilen Tasdik\u00a0<\/strong>ve<strong>\u00a0Bozma Karar\u0131<\/strong>\u00a0olmas\u0131 sonucuna g\u00f6re farkl\u0131 imkanlar sunmaktad\u0131r.<\/p>\n<p>Kanunda ge\u00e7en ve alacaklar\u0131n tespitinde esas al\u0131nacak olan \u201c<strong>en son karar<\/strong>\u201d ifadesi tarhiyata\/tahakkuka ili\u015fkin verilen ve Kanun\u2019un yay\u0131m\u0131 tarihinden \u00f6nce taraflardan birine tebli\u011f edilmi\u015f olan karard\u0131r. \u0130dareye tebli\u011f edilip, m\u00fckellefe tebli\u011f edilmemesinin veya tam tersi durumun herhangi bir \u00f6nemi bulunmamaktad\u0131r.<\/p>\n<p><strong>2.1 Vergi Mahkemesi Tarhiyat\u0131\u00a0<u>Terkin Etmi\u015fse<\/u><\/strong><\/p>\n<p>&nbsp;<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td><strong>Durum<\/strong><\/td>\n<td rowspan=\"2\" width=\"198\"><strong>Alacak konusu<\/strong><\/td>\n<td rowspan=\"2\" width=\"274\"><strong>Alacak tutar\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"8\">Son Karar\u0131n\u00a0<strong>Terkin\u00a0<\/strong>Olmas\u0131<\/td>\n<\/tr>\n<tr>\n<td width=\"198\">Vergi\/G\u00fcmr\u00fck vergisinin asl\u0131<\/td>\n<td width=\"274\">\u0130lk tarhiyata\/ tahakkuka esas verginin\/g\u00fcmr\u00fck vergisinin %10\u2019u \u00f6denecek. Kalan k\u0131sm\u0131n (% 90\u2019\u0131n) tahsilinden vazge\u00e7ilecek.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"473\"><\/td>\n<\/tr>\n<tr>\n<td width=\"198\">Vergi asl\u0131na ba\u011fl\u0131 vergi cezas\u0131\/idari para cezas\u0131 ve gecikme zamlar\u0131<\/td>\n<td width=\"274\">Tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"473\"><\/td>\n<\/tr>\n<tr>\n<td width=\"198\">Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar (usuls\u00fczl\u00fck, \u00f6zel usuls\u00fczl\u00fck)<\/td>\n<td width=\"274\">Asla ba\u011fl\u0131 olmayan cezalar\u0131n % 10\u2019u \u00f6denecek. Kalan k\u0131sm\u0131n (% 90\u2019\u0131n) tahsilinden vazge\u00e7ilecek<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"473\"><\/td>\n<\/tr>\n<tr>\n<td width=\"198\">Faiz, gecikme faizi, gecikme zamm\u0131<\/td>\n<td width=\"274\">Faiz, gecikme faizi ve gecikme zamm\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek, bunlar\u0131n yerine, vergi asl\u0131n\u0131n \u00f6denecek %10\u2019luk k\u0131sm\u0131 \u00fczerinden, ayl\u0131k Y\u0130\/\u00dcFE oranlar\u0131 ile hesaplanacak tutar tahsil edilecek.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>2.2 Vergi Mahkemesi Tarhiyat\u0131\u00a0<u>Tasdik Etmi\u015fse<\/u><\/strong><\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td><strong>Durum<\/strong><\/td>\n<td width=\"274\"><strong>Alacak konusu<\/strong><\/td>\n<td width=\"198\"><strong>Alacak tutar\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"8\">Son Karar\u0131n\u00a0<strong>Tasdik\u00a0<\/strong>Olmas\u0131<\/td>\n<td width=\"274\"><\/td>\n<td width=\"198\"><\/td>\n<\/tr>\n<tr>\n<td width=\"274\">Vergi\/G\u00fcmr\u00fck vergisinin asl\u0131<\/td>\n<td width=\"198\">Tasdik edilen k\u0131sm\u0131n tamam\u0131, terkin edilen k\u0131sm\u0131n % 10\u2019u \u00f6denecek.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\"><\/td>\n<\/tr>\n<tr>\n<td width=\"274\">Vergi asl\u0131na ba\u011fl\u0131 vergi cezas\u0131\/idari para cezas\u0131 ve gecikme zamlar\u0131<\/td>\n<td width=\"198\">Tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\"><\/td>\n<\/tr>\n<tr>\n<td width=\"274\">Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar (usuls\u00fczl\u00fck, \u00f6zel usuls\u00fczl\u00fck)<\/td>\n<td width=\"198\">Asla ba\u011fl\u0131 olmayan cezalarda tasdik edilen ceza tutar\u0131n\u0131n % 50\u2019si, terkin edilen ceza tutar\u0131n\u0131n % 10\u2019u \u00f6denecek.<br \/>\nKalan k\u0131sm\u0131n tahsilinden vazge\u00e7ilecek.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\"><\/td>\n<\/tr>\n<tr>\n<td width=\"274\">Faiz, gecikme faizi, gecikme zamm\u0131<\/td>\n<td width=\"198\">Faiz, gecikme faizi ve gecikme zamm\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek, bunlar\u0131n yerine, Y\u0130\/\u00dcFE oranlar\u0131 ile hesaplanacak tutar tahsil edilecek.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>2.3. Dan\u0131\u015ftay veya b\u00f6lge idare mahkemesi\u00a0<u>bozma karar\u0131<\/u>\u00a0vermi\u015fse<\/strong><\/p>\n<p>&nbsp;<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td><strong>Durum<\/strong><\/td>\n<td rowspan=\"2\" width=\"314\"><strong>Alacak konusu<\/strong><\/td>\n<td rowspan=\"2\" width=\"198\"><strong>Alacak tutar\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"8\">Son Karar\u0131n\u00a0<strong>Bozma Karar\u0131\u00a0<\/strong>Olmas\u0131<\/td>\n<\/tr>\n<tr>\n<td width=\"314\">Vergi\/G\u00fcmr\u00fck vergisinin asl\u0131<\/td>\n<td width=\"198\">%50\u2019si \u00f6denecek.<br \/>\nKalan k\u0131sm\u0131n (% 50\u2019nin) tahsilinden vazge\u00e7ilecek.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"512\"><\/td>\n<\/tr>\n<tr>\n<td width=\"314\">Vergi asl\u0131na ba\u011fl\u0131 vergi cezas\u0131\/idari para cezas\u0131 ve gecikme zamlar\u0131<\/td>\n<td width=\"198\">Tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"512\"><\/td>\n<\/tr>\n<tr>\n<td width=\"314\">Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar (usuls\u00fczl\u00fck, \u00f6zel usuls\u00fczl\u00fck)<\/td>\n<td width=\"198\">Asla ba\u011fl\u0131 olmayan cezalar\u0131n % 25\u2019i \u00f6denecek.<br \/>\nKalan k\u0131sm\u0131n (% 75\u2019i) tahsilinden vazge\u00e7ilecek.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"512\"><\/td>\n<\/tr>\n<tr>\n<td width=\"314\">Faiz, gecikme faizi, gecikme zamm\u0131<\/td>\n<td width=\"198\">Faiz, gecikme faizi ve gecikme zamm\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek, bunlar\u0131n yerine, Y\u0130\/\u00dcFE oranlar\u0131 ile hesaplanacak tutar tahsil edilecek.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>2.4. K\u0131smen onama, k\u0131smen bozma karar\u0131 verilmi\u015fse<\/strong><\/p>\n<p>K\u0131smen onama k\u0131smen bozma karar\u0131 verilmi\u015fse; onanan k\u0131s\u0131m i\u00e7in \u201ctasdik karar\u0131\u201d, bozulan k\u0131s\u0131m i\u00e7in \u201cbozma karar\u0131\u201d h\u00fck\u00fcmleri ge\u00e7erli olacakt\u0131r.<\/p>\n<p><strong>3)<\/strong>\u00a0<strong>Uzla\u015fma a\u015famas\u0131nda<\/strong><\/p>\n<p>Burada kastedilen \u201cUzla\u015fma\u201d tarhiyat sonras\u0131 uzla\u015fma safhas\u0131d\u0131r. Tarhiyat \u00f6ncesi uzla\u015fma a\u015famas\u0131ndakiler\u00a0<strong>inceleme safhas\u0131<\/strong>\u00a0kapsam\u0131ndad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"179\"><strong>Durum<\/strong><\/td>\n<td rowspan=\"2\" width=\"217\"><strong>Alacak konusu<\/strong><\/td>\n<td rowspan=\"2\" width=\"198\"><strong>Alacak tutar\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"8\" width=\"179\">Uzla\u015fma A\u015famas\u0131nda Bulunan Tarhiyatlar (Uzla\u015fma h\u00fck\u00fcmlerinden yararlan\u0131lmak \u00fczere ba\u015fvuruda bulunulmu\u015f, uzla\u015fma g\u00fcn\u00fc verilmemi\u015f veya uzla\u015fma g\u00fcn\u00fc gelmemi\u015f ya da uzla\u015fma sa\u011flanamam\u0131\u015f ancak dava a\u00e7ma s\u00fcresi ge\u00e7memi\u015f olanlar)<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Vergi\/G\u00fcmr\u00fck vergisinin asl\u0131<\/td>\n<td width=\"198\">%50\u2019si \u00f6denecek.<br \/>\nKalan k\u0131sm\u0131n (% 50\u2019nin) tahsilinden vazge\u00e7ilecek.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"416\"><\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Vergi asl\u0131na ba\u011fl\u0131 vergi cezas\u0131\/idari para cezas\u0131 ve gecikme zamlar\u0131<\/td>\n<td width=\"198\">Tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"416\"><\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar (usuls\u00fczl\u00fck, \u00f6zel usuls\u00fczl\u00fck)<\/td>\n<td width=\"198\">Asla ba\u011fl\u0131 olmayan cezalar\u0131n % 25\u2019i \u00f6denecek. Kalan k\u0131sm\u0131n (% 75\u2019i) tahsilinden vazge\u00e7ilecek.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"416\"><\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Faiz, gecikme faizi, gecikme zamm\u0131<\/td>\n<td width=\"198\">Faiz, gecikme faizi ve gecikme zamm\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek, bunlar\u0131n yerine, Y\u0130\/\u00dcFE oranlar\u0131 ile hesaplanacak tutar tahsil edilecek.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>4) Yap\u0131lm\u0131\u015f \u00f6demenin mahsubu ve iade<\/strong><\/p>\n<p>Kanunun yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6nce \u00f6deme yap\u0131lm\u0131\u015f olmas\u0131 durumunda;<\/p>\n<ul>\n<li>Vergi mahkemeleri nezdinde dava devam ederken tahakkuk etmeyen vergilerin, Kanunun yay\u0131m tarihinden \u00f6nce \u00f6denmi\u015f olmas\u0131 halinde,<\/li>\n<li>\u0130lk derece mahkemesince verilen tasdik karar\u0131n\u0131n \u00fcst yarg\u0131 organ\u0131nca bozulmas\u0131 \u00fczerine, vergilerin Kanunun yay\u0131m tarihinden \u00f6nce \u00f6denmi\u015f olmas\u0131 halinde<\/li>\n<\/ul>\n<p>\u00d6denmi\u015f tutar, yap\u0131land\u0131r\u0131lma sonucunda hesaplanan vergi ve Y\u0130-\u00dcFE tutar\u0131ndan mahsup edilecek; kalan tutar, bu Kanunun ilgili maddesi gere\u011fince red ve iade edilecektir.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u00c7) \u0130NCELEME VE TARH\u0130YAT SAFHASINDA BULUNAN VERG\u0130LER<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"217\"><strong>Durum<\/strong><\/td>\n<td rowspan=\"2\" width=\"180\"><strong>Alacak konusu<\/strong><\/td>\n<td rowspan=\"2\" width=\"208\"><strong>Alacak tutar\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"8\" width=\"217\">Kanunun kapsad\u0131\u011f\u0131 d\u00f6nemlere ili\u015fkin olarak, bu Kanunun yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6nce ba\u015flan\u0131lm\u0131\u015f ve Kanunun yay\u0131m tarihi itibariyle tamamlanamam\u0131\u015f vergi incelemeleri ile takdir, tarh ve tahakkuk i\u015flemlerinin tamamlanmas\u0131 sonucunda tarh edilecek vergiler ile bunlara ba\u011fl\u0131 cezalar ve gecikme faizleri ile vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar<\/td>\n<\/tr>\n<tr>\n<td width=\"180\">Vergi\/G\u00fcmr\u00fck vergisinin asl\u0131<\/td>\n<td width=\"208\">%50\u2019si \u00f6denecek.<br \/>\nKalan k\u0131sm\u0131n (% 50\u2019nin) tahsilinden vazge\u00e7ilecek.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"387\"><\/td>\n<\/tr>\n<tr>\n<td width=\"180\">Vergi asl\u0131na ba\u011fl\u0131 vergi cezas\u0131\/idari para cezas\u0131 ve gecikme zamlar\u0131<\/td>\n<td width=\"208\">Tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek. \u0130\u015ftirak nedeniyle kesilecek vergi ziya\u0131 cezalar\u0131 i\u00e7in vergi cezas\u0131n\u0131n %25\u2019i \u00f6denecek<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"387\"><\/td>\n<\/tr>\n<tr>\n<td width=\"180\">Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar (usuls\u00fczl\u00fck, \u00f6zel usuls\u00fczl\u00fck)<\/td>\n<td width=\"208\">Asla ba\u011fl\u0131 olmayan cezalar\u0131n % 25\u2019i \u00f6denecek.<br \/>\nKalan k\u0131sm\u0131n (% 75\u2019in) tahsilinden vazge\u00e7ilecek.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"387\"><\/td>\n<\/tr>\n<tr>\n<td width=\"180\">Faiz, gecikme faizi, gecikme zamm\u0131<\/td>\n<td width=\"208\">Gecikme faizleri yerine verginin vade tarihinden bu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihe kadar ayl\u0131k Y\u0130-\u00dcFE oranlar\u0131yla hesaplanacak tutar \u00f6denecek.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>D) P\u0130\u015eMANLIKLA VEYA KEND\u0130L\u0130\u011e\u0130NDEN YAPILAN BEYANLAR<\/strong><\/li>\n<\/ul>\n<p>Bu Kanunun kapsad\u0131\u011f\u0131 d\u00f6nemlere ili\u015fkin olarak bu Kanunun yay\u0131mland\u0131\u011f\u0131 tarihi izleyen ikinci ay\u0131n sonuna kadar;<\/p>\n<ul>\n<li>VUK\u2019un 371\u2019inci maddesine g\u00f6re pi\u015fmanl\u0131kla veya 30\/4 \u00fcnc\u00fc maddesine g\u00f6re kendili\u011finden verilen beyannameler<\/li>\n<li>4458 say\u0131l\u0131 Kanuna ve ilgili di\u011fer kanunlara g\u00f6re tahakkuku ve tahsili gerekti\u011fi halde beyan edilmeyen ayk\u0131r\u0131l\u0131klara ait g\u00fcmr\u00fck vergileri ile faizleri ile<\/li>\n<li>30\/4\/2021 tarihinden (bu tarih d\u00e2hil) \u00f6nce verilmesi gerekti\u011fi halde bu Kanunun yay\u0131m\u0131 tarihi itibar\u0131yla emlak vergisi bildiriminde bulunmayan veya bildirimde bulundu\u011fu h\u00e2lde vergisi eksik tahakkuk eden m\u00fckelleflerce bildirimde bulunulmas\u0131 bu kapsamdad\u0131r.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"245\"><strong>\u00d6denecek Tutar<\/strong><\/td>\n<td width=\"406\"><strong>Tahsilinden Vazge\u00e7ilecek Tutar<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"245\">Tarh edilen verginin tamam\u0131<\/td>\n<td width=\"406\">Alacak asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n tamam\u0131<\/td>\n<\/tr>\n<tr>\n<td width=\"245\">Pi\u015fmanl\u0131k zamm\u0131 veya gecikme faizi yerine Kanunun yay\u0131mland\u0131\u011f\u0131 tarihine kadar Yi-\u00dcFE tutar\u0131<\/td>\n<td width=\"406\">Pi\u015fmanl\u0131k zamm\u0131 ve gecikme faizinin tamam\u0131<\/td>\n<\/tr>\n<tr>\n<td width=\"245\">&#8211;<\/td>\n<td width=\"406\">Vergi ziya cezas\u0131n\u0131n tamam\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>E) MATRAH VE VERG\u0130 ARTIRIM<\/strong><\/li>\n<\/ul>\n<p>Kanuna g\u00f6re matrah art\u0131r\u0131m\u0131; 2016, 2017, 2018, 2019 ve 2020 y\u0131llar\u0131na ili\u015fkin olarak gelir ve kurumlar vergisi ile katma de\u011fer vergisi ve baz\u0131 gelir ve kurumlar vergisi stopajlar\u0131 i\u00e7in yap\u0131labilecektir.<\/p>\n<p>Matrah art\u0131r\u0131m\u0131nda bulunulan y\u0131l i\u00e7in daha sonra\u00a0<strong>vergi incelemesi ve cezal\u0131 tarhiyat<\/strong>\u00a0yap\u0131lmayacakt\u0131r.<\/p>\n<p><strong>1- Kurumlar Vergisi Matrah Art\u0131r\u0131m\u0131<\/strong><\/p>\n<p>Kurumlar vergisi matrah art\u0131r\u0131m\u0131, belirlenen t\u00fcm y\u0131llar (2016, 2017, 2018, 2019 ve 2020) i\u00e7in yap\u0131labilece\u011fi gibi istenilen y\u0131l ya da y\u0131llar i\u00e7in de yap\u0131labilecektir.<\/p>\n<p>&nbsp;<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td colspan=\"4\" width=\"614\"><strong>Matrah Art\u0131r\u0131m\u0131 ve Vergi Oranlar\u0131 ile Asgari Art\u0131r\u0131m Tutar\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"153\">Beyannameye \u0130li\u015fkin Y\u0131l<\/td>\n<td width=\"133\">Matrah Art\u0131r\u0131m Oran\u0131<\/td>\n<td width=\"177\">Asgari Art\u0131r\u0131m Tutar\u0131<\/td>\n<td colspan=\"2\" width=\"153\">Vergi Oran\u0131<\/td>\n<\/tr>\n<tr>\n<td width=\"153\">2016<\/td>\n<td width=\"133\">35%<\/td>\n<td width=\"177\">94.000<\/td>\n<td colspan=\"2\" width=\"153\">20%<\/td>\n<\/tr>\n<tr>\n<td width=\"153\">2017<\/td>\n<td width=\"133\">30%<\/td>\n<td width=\"177\">99.600<\/td>\n<td colspan=\"2\" width=\"153\">20%<\/td>\n<\/tr>\n<tr>\n<td width=\"153\">2018<\/td>\n<td width=\"133\">25%<\/td>\n<td width=\"177\">105.800<\/td>\n<td colspan=\"2\" width=\"153\">20%<\/td>\n<\/tr>\n<tr>\n<td width=\"153\">2019<\/td>\n<td width=\"133\">20%<\/td>\n<td width=\"177\">112.400<\/td>\n<td colspan=\"2\" width=\"153\">20%<\/td>\n<\/tr>\n<tr>\n<td width=\"153\">2020<\/td>\n<td width=\"133\">15%<\/td>\n<td width=\"177\">127.500<\/td>\n<td colspan=\"2\" width=\"153\">20%<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><\/td>\n<td width=\"133\"><\/td>\n<td width=\"177\"><\/td>\n<td width=\"151\"><\/td>\n<td width=\"2\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0130lgili y\u0131la ili\u015fkin olarak verilen beyannamede matrah beyan edilmemi\u015fse, matrah olu\u015fmam\u0131\u015fsa ya da hi\u00e7 beyanname verilmemi\u015fse yine Asgari Art\u0131r\u0131m Tutarlar\u0131 dikkate al\u0131nacakt\u0131r. \u00d6rne\u011fin 2020 y\u0131l\u0131na ili\u015fkin zarar beyan eden bir \u015firket bu y\u0131la ili\u015fkin belirlenen 127.500 TL asgari art\u0131r\u0131m tutar\u0131n\u0131 dikkate alacakt\u0131r.<\/p>\n<p>Art\u0131r\u0131lan matrahlar, %20 oran\u0131nda vergilendirilecek ve \u00fczerinden ayr\u0131ca herhangi bir vergi al\u0131nmayacakt\u0131r. Ancak, gelir ve kurumlar vergisi m\u00fckelleflerinin, art\u0131r\u0131mda bulunmak istedikleri y\u0131la ait y\u0131ll\u0131k beyannamelerini kanuni s\u00fcrelerinde vermi\u015f, bu vergi t\u00fcrlerinden tahakkuk eden vergilerini s\u00fcresinde \u00f6demi\u015f ve bu vergi t\u00fcrleri i\u00e7in bu Kanunun 2 nci ve 3 \u00fcnc\u00fc madde h\u00fck\u00fcmlerinden yararlanmam\u0131\u015f olmalar\u0131 \u015fart\u0131yla bu f\u0131kra h\u00fckm\u00fcne g\u00f6re art\u0131r\u0131lan matrahlar\u0131 <strong>%15 oran\u0131nda<\/strong> vergilendirilecektir. \u0130stisna, indirim ve mahsuplar nedeniyle bu beyannameler \u00fczerinden \u00f6denmesi gereken verginin bulunmamas\u0131 h\u00e2linde de bu h\u00fck\u00fcm uygulanacakt\u0131r.<\/p>\n<p>Art\u0131r\u0131lan matrahlar \u00fczerinden \u00f6denecek vergiler KKEG niteli\u011findedir.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>2- Gelir Vergisi Matrah Art\u0131r\u0131m\u0131<\/strong><\/p>\n<p>Gelir vergisi matrah art\u0131r\u0131m\u0131na ili\u015fkin \u00f6zet tabloya a\u015fa\u011f\u0131da yer verilmi\u015ftir.<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td colspan=\"5\" width=\"604\"><strong>Matrah Art\u0131r\u0131m\u0131 ve Vergi Oranlar\u0131 ile Asgari Art\u0131r\u0131m Tutar\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"85\">Y\u0131l<\/td>\n<td rowspan=\"2\" width=\"104\">Matrah art\u0131r\u0131m oranlar\u0131<\/td>\n<td width=\"180\">Asgari art\u0131r\u0131m tutar\u0131 (TL)<\/td>\n<td rowspan=\"2\" width=\"113\">Vergi oran\u0131<\/td>\n<td rowspan=\"2\" width=\"123\">\u0130ndirimli Oran<\/td>\n<\/tr>\n<tr>\n<td width=\"180\">Bilan\u00e7o esas\u0131 ve serbest meslek kazanc\u0131<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">2016<\/td>\n<td width=\"104\">35%<\/td>\n<td width=\"180\">47.000<\/td>\n<td width=\"113\">20%<\/td>\n<td width=\"123\">15%<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">2017<\/td>\n<td width=\"104\">30%<\/td>\n<td width=\"180\">49.800<\/td>\n<td width=\"113\">20%<\/td>\n<td width=\"123\">15%<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">2018<\/td>\n<td width=\"104\">25%<\/td>\n<td width=\"180\">52.900<\/td>\n<td width=\"113\">20%<\/td>\n<td width=\"123\">15%<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">2019<\/td>\n<td width=\"104\">20%<\/td>\n<td width=\"180\">56.200<\/td>\n<td width=\"113\">20%<\/td>\n<td width=\"123\">15%<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">2020<\/td>\n<td width=\"104\">15%<\/td>\n<td width=\"180\">63.700<\/td>\n<td width=\"113\">20%<\/td>\n<td width=\"123\">15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Geliri sadece basit usulde tespit edilen ticari kazan\u00e7tan olu\u015fan m\u00fckellefler i\u00e7in vergilendirmeye esas al\u0131nacak asgari matrah, bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler i\u00e7in belirlenmi\u015f tutarlar\u0131n ilgili y\u0131llar itibar\u0131yla 1\/10\u2019undan, geliri sadece gayrimenkul sermaye irad\u0131ndan olu\u015fanlar i\u00e7in 1\/5\u2019inden, geliri bunlar d\u0131\u015f\u0131nda kalan di\u011fer gelir vergisi m\u00fckellefleri i\u00e7in ise i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan m\u00fckellefler i\u00e7in belirlenmi\u015f tutardan az olamaz.<\/p>\n<p><strong>3- Katma De\u011fer Vergisi Matrah Art\u0131r\u0131m\u0131<\/strong><\/p>\n<p>Katma de\u011fer vergisi m\u00fckelleflerinin her bir vergilendirme d\u00f6nemine ili\u015fkin olarak verdikleri beyannamelerindeki hesaplanan katma de\u011fer vergisinin y\u0131ll\u0131k toplam\u0131 \u00fczerinden a\u015fa\u011f\u0131da belirtilen oranlarda katma de\u011fer vergisini art\u0131rmalar\u0131 halinde ilgili d\u00f6nemlere ili\u015fkin katma de\u011fer vergisi incelemesi ve tarhiyat\u0131 yap\u0131lmayacakt\u0131r.<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"614\"><strong>Katma De\u011fer Vergisi Art\u0131r\u0131m\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"264\"><strong>Y\u0131l<\/strong><\/td>\n<td width=\"350\"><strong>Oran<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"264\">2016<\/td>\n<td width=\"350\">3 %<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">2017<\/td>\n<td width=\"350\">3 %<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">2018<\/td>\n<td width=\"350\">2,5 %<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">2019<\/td>\n<td width=\"350\">2 %<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">2020<\/td>\n<td width=\"350\">2 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Katma de\u011fer vergisi m\u00fckelleflerinin, art\u0131r\u0131ma esas al\u0131nan ilgili y\u0131l\u0131n vergilendirme d\u00f6nemlerinin tamam\u0131 i\u00e7in art\u0131r\u0131mda bulunmalar\u0131 zorunludur.<\/p>\n<p>\u015eu kadar ki, m\u00fckelleflerin art\u0131r\u0131mda bulunmak istedikleri y\u0131l i\u00e7inde i\u015fe ba\u015flamalar\u0131 ya da i\u015fi b\u0131rakmalar\u0131 h\u00e2linde, faaliyette bulunulan vergilendirme d\u00f6nemleri i\u00e7in bu f\u0131krada belirtilen esaslar \u00e7er\u00e7evesinde art\u0131r\u0131mda bulunulur.<\/p>\n<p>M\u00fckelleflerin art\u0131r\u0131mda bulunmak istedikleri y\u0131l i\u00e7indeki vergilendirme d\u00f6nemlerine ili\u015fkin olarak bu Kanunun yay\u0131m\u0131 tarihinden \u00f6nce yap\u0131l\u0131p kesinle\u015fen tarhiyatlar, ilgili d\u00f6nem beyan\u0131 ile birlikte dikkate al\u0131nacakt\u0131r.<\/p>\n<p>Art\u0131r\u0131m talebinde bulunulan y\u0131llar\u0131 izleyen d\u00f6nemlerde yap\u0131lacak vergi incelemelerine ili\u015fkin olarak art\u0131r\u0131m talebinde bulunulan d\u00f6nemler i\u00e7in, sonraki d\u00f6nemlere devreden katma de\u011fer vergisi y\u00f6n\u00fcnden ve art\u0131r\u0131m talebinde bulunulan d\u00f6nemler i\u00e7in ihra\u00e7 kayd\u0131yla teslimlerden veya iade hakk\u0131 do\u011furan i\u015flemlerden do\u011fan terkin ve iade i\u015flemleri ile ilgili inceleme ve tarhiyat hakk\u0131 sakl\u0131d\u0131r.<\/p>\n<p>Sonraki d\u00f6nemlere devreden katma de\u011fer vergisi y\u00f6n\u00fcnden yap\u0131lan incelemelerde art\u0131r\u0131m talebinde bulunulan d\u00f6nemler i\u00e7in tarhiyat \u00f6nerilemeyecektir.<\/p>\n<p>Buna g\u00f6re \u00f6denen katma de\u011fer vergisi, gelir veya kurumlar vergisi matrahlar\u0131n\u0131n tespitinde gider veya maliyet unsuru olarak nazara al\u0131nmayacak, \u00f6denmesi gereken katma de\u011fer vergilerinden indirilmeyecek veya herhangi bir \u015fekilde iade konusu yap\u0131lmayacakt\u0131r.<\/p>\n<p>Bir ayl\u0131k vergilendirme d\u00f6nemine tabi olan katma de\u011fer vergisi m\u00fckelleflerince, art\u0131r\u0131mda bulunulmak istenilen y\u0131l i\u00e7indeki vergilendirme d\u00f6nemleri ile ilgili olarak a\u015fa\u011f\u0131daki hususlara\u00a0<u>dikkat edilmesi gerekmektedir<\/u>.<\/p>\n<ol>\n<li>\u00a0Verilmesi gereken katma de\u011fer vergisi beyannamelerinden, <strong>en az \u00fc\u00e7 d\u00f6neme ait beyannamenin verilmi\u015f olmas\u0131 h\u00e2linde,<\/strong>\u00a0bu y\u0131la ait d\u00f6nemlerden verilmi\u015f olan beyannamelerdeki hesaplanan katma de\u011fer vergisi tutarlar\u0131n\u0131n ortalamas\u0131 bir y\u0131la ibla\u011f edilerek, art\u0131r\u0131ma esas olmak \u00fczere y\u0131ll\u0131k hesaplanan katma de\u011fer vergisi tutar\u0131 bulunur ve bu tutar \u00fczerinden yukar\u0131da belirtilen oranlara g\u00f6re art\u0131r\u0131m tutar\u0131 hesaplanacakt\u0131r.<\/li>\n<li>\u00a0<strong>Hi\u00e7 beyanname verilmemi\u015f ya da bir veya iki d\u00f6neme ili\u015fkin beyanname verilmi\u015f olmas\u0131 h\u00e2linde<\/strong>, ilgili y\u0131l i\u00e7in gelir veya\u00a0<strong>kurumlar vergisi matrah art\u0131r\u0131m\u0131nda bulunulmu\u015f olmas\u0131 \u015fart\u0131yla<\/strong> art\u0131r\u0131lan matrah \u00fczerinden %18 oran\u0131nda katma de\u011fer vergisi art\u0131r\u0131m\u0131nda bulunmak suretiyle kanun h\u00fckm\u00fcnden yararlan\u0131labilecektir. Bu durumda olan adi ortakl\u0131k, kollektif ve adi komandit ortakl\u0131klarda ortaklar\u0131n tamam\u0131n\u0131n gelir veya kurumlar vergisi y\u00f6n\u00fcnden matrah art\u0131r\u0131m\u0131nda bulunmalar\u0131 \u015fartt\u0131r.<\/li>\n<\/ol>\n<ol>\n<li>\u00a0<strong>\u0130lgili takvim y\u0131l\u0131 i\u00e7indeki i\u015flemlerin tamam\u0131n\u0131n istisnalar kapsam\u0131ndaki teslim ve hizmetlerden olu\u015fmas\u0131<\/strong>, tecil-terkin uygulamas\u0131 kapsam\u0131ndaki teslimlerden olu\u015fmas\u0131 veya di\u011fer nedenlerle takvim y\u0131l\u0131n\u0131n b\u00fct\u00fcn d\u00f6nemlerinde hesaplanan katma de\u011fer vergisi bulunmamas\u0131 h\u00e2linde, ilgili y\u0131l i\u00e7in gelir veya kurumlar vergisi matrah art\u0131r\u0131m\u0131nda bulunulmu\u015f olmas\u0131 \u015fart\u0131yla art\u0131r\u0131lan matrah \u00fczerinden %18 oran\u0131nda katma de\u011fer vergisi art\u0131r\u0131m\u0131nda bulunmak suretiyle kanun h\u00fckm\u00fcnden faydal\u0131nabilecektir.<\/li>\n<\/ol>\n<p>\u015eu kadar ki, ilgili takvim y\u0131l\u0131 i\u00e7inde burada belirtilen durumlar\u0131n yan\u0131 s\u0131ra vergiye tabi di\u011fer i\u015flemlerin de mevcudiyeti nedeniyle hesaplanan vergisi \u00e7\u0131kan m\u00fckellefler ile y\u0131l i\u00e7inde beyannamelerinin tamam\u0131n\u0131 vermekle birlikte beyannamelerinin baz\u0131lar\u0131nda hesaplanan KDV bulunmayan m\u00fckelleflerin bu f\u0131kra h\u00fckm\u00fcne g\u00f6re \u00f6demeleri gereken KDV tutar\u0131, yukar\u0131da belirtildi\u011fi \u015fekilde hesaplanacak %18 oran\u0131ndaki KDV tutar\u0131ndan a\u015fa\u011f\u0131 olmamak kayd\u0131yla, hesaplanan KDV bulunan beyannamelerdeki vergiler toplam\u0131na yukar\u0131da belirtilen oranlar uygulanmak suretiyle hesaplanacakt\u0131r. Bu kapsama giren m\u00fckelleflerin, gelir veya kurumlar vergisi i\u00e7in matrah art\u0131r\u0131m\u0131nda bulunmalar\u0131 gerekmektedir.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>3- \u00dccret stopaj\u0131nda art\u0131r\u0131m<\/strong><\/p>\n<p>\u00dccretli olarak \u00e7al\u0131\u015fanlardan vergi tevkifat\u0131 yapmaya mecbur olanlar\u0131n beyan ettikleri \u00fccret \u00f6demelerine ili\u015fkin tutarlar\u0131n y\u0131ll\u0131k toplam\u0131 \u00fczerinden a\u015fa\u011f\u0131da belirtilen oranlarda gelir (stopaj) vergisini art\u0131rmalar\u0131 halinde, ilgili d\u00f6nemlere ili\u015fkin gelir (stopaj) vergisi incelemesi ve tarhiyat\u0131 yap\u0131lmayacakt\u0131r.<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"514\"><strong>Gelir (stopaj) vergisi art\u0131r\u0131m oran\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"217\"><strong>Y\u0131l<\/strong><\/td>\n<td width=\"297\"><strong>Vergi art\u0131r\u0131m oran\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"217\">2016<\/td>\n<td width=\"297\">6%<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">2017<\/td>\n<td width=\"297\">5%<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">2018<\/td>\n<td width=\"297\">4%<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">2019<\/td>\n<td width=\"297\">3%<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">2020<\/td>\n<td width=\"297\">2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0130lgili y\u0131llarda muhtasar beyanname vermemi\u015f m\u00fckellefler i\u00e7in bu maddede asgari i\u015f\u00e7i say\u0131lar\u0131 ve bu i\u015f\u00e7ilere ili\u015fkin asgari \u00fccret tutarlar\u0131 belirtilerek d\u00fczenleme yap\u0131lacakt\u0131r.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>4) Serbest meslek ve kira stopaj\u0131nda art\u0131r\u0131m<\/strong><\/p>\n<p>Muhtasar beyannamelerinde yer alan s\u00f6z konusu \u00f6demelerine ili\u015fkin gayrisafi tutarlar\u0131n y\u0131ll\u0131k toplam\u0131 \u00fczerinden; a\u015fa\u011f\u0131da belirtilen oranlarda gelir (stopaj) vergisini art\u0131rmalar\u0131 halinde, ilgili d\u00f6nemlere ili\u015fkin gelir (stopaj) vergisi incelemesi ve tarhiyat\u0131 yap\u0131lmayacakt\u0131r.<\/p>\n<p>\u0130lgili y\u0131l i\u00e7inde verilen muhtasar beyannamelerde beyan edilen tutarlar bir y\u0131la ibla\u011f edilmeyecektir.<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"604\"><strong>Gelir (stopaj) vergisi art\u0131r\u0131m oran\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"188\"><strong>Y\u0131l<\/strong><\/td>\n<td width=\"416\"><strong>Vergi art\u0131r\u0131m oran\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"188\">2016<\/td>\n<td width=\"416\">6%<\/td>\n<\/tr>\n<tr>\n<td width=\"188\">2017<\/td>\n<td width=\"416\">5%<\/td>\n<\/tr>\n<tr>\n<td width=\"188\">2018<\/td>\n<td width=\"416\">4%<\/td>\n<\/tr>\n<tr>\n<td width=\"188\">2019<\/td>\n<td width=\"416\">3%<\/td>\n<\/tr>\n<tr>\n<td width=\"188\">2020<\/td>\n<td width=\"416\">2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>F- \u0130\u015eLETME KAYITLARININ D\u00dcZELT\u0130LMES\u0130<\/strong><\/li>\n<\/ul>\n<p>Bu Kanun ile i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesine de imkan sa\u011flanmaktad\u0131r.<\/p>\n<p>Buna g\u00f6re;<\/p>\n<p><strong>1) \u0130\u015fletmede mevcut oldu\u011fu halde kay\u0131tlarda yer almayan emtia, makine, te\u00e7hizat ve demirba\u015flar i\u00e7in;<\/strong><\/p>\n<p>&#8211; \u0130\u015fletmelerde mevcut oldu\u011fu h\u00e2lde kay\u0131tlar\u0131nda yer almayan emtia, makine, te\u00e7hizat ve demirba\u015flar\u0131 kendilerince veya ba\u011fl\u0131 olduklar\u0131 meslek kurulu\u015funca tespit edilecek rayi\u00e7 bedel ile 31\/8\/2021 tarihine kadar (bu tarih d\u00e2hil) bir envanter listesi ile vergi dairelerine bildirmek suretiyle defterlerine kaydedebilirler.<\/p>\n<p>&#8211; Buna g\u00f6re aktiflerine kaydettikleri emtia i\u00e7in ayr\u0131, makine, te\u00e7hizat ve demirba\u015flar i\u00e7in ayr\u0131 olmak \u00fczere \u00f6zel kar\u015f\u0131l\u0131k hesab\u0131 a\u00e7arlar. Emtia i\u00e7in ayr\u0131lan kar\u015f\u0131l\u0131k, ortaklara da\u011f\u0131t\u0131lmas\u0131 veya i\u015fletmenin tasfiye edilmesi h\u00e2linde sermayenin unsuru say\u0131l\u0131r ve vergilendirilmez. Makine, te\u00e7hizat ve demirba\u015flar envantere kaydedilir ve ayr\u0131lan kar\u015f\u0131l\u0131k birikmi\u015f amortisman addolunur.<\/p>\n<p>&nbsp;<\/p>\n<p>\u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan m\u00fckellefler ise s\u00f6z konusu emtiay\u0131 defterlerinin gider k\u0131sm\u0131na sat\u0131n al\u0131nan mal olarak kaydederler.<\/p>\n<p>&#8211; Beyan edilen; makine, te\u00e7hizat, demirba\u015f ve emtialar\u0131n bedeli \u00fczerinden tabi oldu\u011fu oranlar\u0131n yar\u0131s\u0131 esas al\u0131narak katma de\u011fer vergisi hesaplan\u0131r ve ayr\u0131 bir beyanname ile sorumlu s\u0131fat\u0131yla beyan edilerek, beyanname verme s\u00fcresi i\u00e7inde \u00f6denir. Makine, te\u00e7hizat ve demirba\u015flar \u00fczerinden \u00f6denen bu vergi, hesaplanan katma de\u011fer vergisinden indirilemez. Emtia \u00fczerinden \u00f6denen vergi genel esaslara g\u00f6re indirilir.<\/p>\n<p>&#8211; Beyan edilen mallar \u00f6zel t\u00fcketim vergisi konusuna giriyorsa, beyan eden ve al\u0131\u015f belgelerini ibraz edemeyen m\u00fckellefler, bu mallar\u0131n beyan tarihindeki miktar\u0131 ve emsal bedeli \u00fczerinden ge\u00e7erli olan \u00f6zel t\u00fcketim vergisini, beyanname verme s\u00fcresi i\u00e7inde ayr\u0131 bir beyanname ile beyan ederek ayn\u0131 s\u00fcre i\u00e7inde \u00f6demeleri gerekmektedir.<\/p>\n<p><strong>2) Kay\u0131tlarda yer ald\u0131\u011f\u0131 h\u00e2lde i\u015fletmede bulunmayan emtia, makine, te\u00e7hizat ve demirba\u015flar,<\/strong><\/p>\n<p>&#8211; Kay\u0131tlar\u0131nda yer ald\u0131\u011f\u0131 h\u00e2lde i\u015fletmelerinde mevcut olmayan emtia, makine, te\u00e7hizat ve demirba\u015flar\u0131n\u0131, 31\/8\/2021 tarihine kadar (bu tarih d\u00e2hil), emtialar bak\u0131m\u0131ndan ayn\u0131 nev\u2019iden emtialara ili\u015fkin cari y\u0131l kay\u0131tlar\u0131na g\u00f6re tespit edilen gayrisaf\u0131 k\u00e2r oran\u0131n\u0131, makine, te\u00e7hizat ve demirba\u015flar bak\u0131m\u0131ndan kendilerince veya ba\u011fl\u0131 olduklar\u0131 meslek kurulu\u015funca tespit edilecek rayi\u00e7 bedellerini dikkate alarak fatura d\u00fczenlemek ve her t\u00fcrl\u00fc vergisel y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmek suretiyle kay\u0131t ve beyanlar\u0131na intikal ettirebilirler.<\/p>\n<p>&#8211; Gayrisaf\u0131 k\u00e2r oran\u0131n\u0131n cari y\u0131l kay\u0131tlar\u0131na g\u00f6re tespit edilemedi\u011fi hallerde, m\u00fckellefin ba\u011fl\u0131 oldu\u011fu meslek odalar\u0131n\u0131n belirleyece\u011fi oranlar esas al\u0131n\u0131r.<\/p>\n<p>&#8211; Bu h\u00fckme g\u00f6re \u00f6denmesi gereken katma de\u011fer vergisi, ilk taksiti beyanname verme s\u00fcresi i\u00e7inde, izleyen taksitler beyanname verme s\u00fcresini takip eden ikinci ve d\u00f6rd\u00fcnc\u00fc ayda olmak \u00fczere \u00fc\u00e7 e\u015fit taksitte \u00f6denir.<\/p>\n<p><strong>3) Kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan kasa mevcudu ve ortaklardan alacaklar<\/strong><\/p>\n<p>&#8211; 31\/12\/2020 tarihi itibar\u0131yla d\u00fczenledikleri bilan\u00e7olar\u0131nda g\u00f6r\u00fclmekle birlikte i\u015fletmelerinde bulunmayan kasa mevcutlar\u0131 ve i\u015fletmenin esas faaliyet konusu d\u0131\u015f\u0131ndaki i\u015flemleri dolay\u0131s\u0131yla (\u00f6d\u00fcn\u00e7 verme ve benzer nedenlerle ortaya \u00e7\u0131kan) ortaklar\u0131ndan alacakl\u0131 bulundu\u011fu tutarlar ile ortaklara bor\u00e7lu bulundu\u011fu tutarlar aras\u0131ndaki net alacak tutarlar\u0131 ile bunlarla ilgili di\u011fer hesaplarda yer alan i\u015flemlerini 31\/8\/2021 tarihine kadar (bu tarih d\u00e2hil) vergi dairelerine beyan etmek suretiyle kay\u0131tlar\u0131n\u0131 d\u00fczeltebilirler.<\/p>\n<p>&#8211; Bedilen tutarlar \u00fczerinden\u00a0<strong>%3 oran\u0131nda<\/strong>\u00a0hesaplanan vergi, beyanname verme s\u00fcresi i\u00e7inde \u00f6denir.<\/p>\n<p>-Bu kapsamda \u00f6denen vergiler, gelir veya kurumlar vergisinden mahsup edilmez; beyan edilen tutarlar ve \u00f6denen vergiler, kurumlar vergisi matrah\u0131n\u0131n tespitinde gider olarak kabul edilmez. Bu f\u0131kra uyar\u0131nca beyan edilen tutarlar nedeniyle ilave bir tarhiyat yap\u0131lmaz. Bu f\u0131kra kapsam\u0131nda beyanda bulunan kurumlar vergisi m\u00fckelleflerinin bu beyanlar\u0131 nedeniyle 2021 y\u0131l\u0131 ge\u00e7ici vergi beyannamelerinde d\u00fczeltme gerekti\u011fi takdirde, d\u00fczeltme i\u015flemleri bu f\u0131krada \u00f6ng\u00f6r\u00fclen beyanname verme s\u00fcresi i\u00e7inde yap\u0131l\u0131r ve d\u00fczeltme i\u015flemleri nedeniyle herhangi bir ceza veya faiz aranmaz.<\/p>\n<ul>\n<li><strong>G) YEN\u0130DEN YAPILANDIRMA<\/strong><\/li>\n<\/ul>\n<p>Bilan\u00e7o usul\u00fcne g\u00f6re defter tutan tam m\u00fckellefler bu f\u0131kran\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla aktiflerine kay\u0131tl\u0131 bulunan ta\u015f\u0131nmazlar ile amortismana tabi di\u011fer iktisadi k\u0131ymetlerini (sat-kirala-geri al i\u015flemine veya kira sertifikas\u0131 ihrac\u0131na konu edilen ta\u015f\u0131nmaz ve iktisadi k\u0131ymetler hari\u00e7) 31\/12\/2021 tarihine kadar yukar\u0131da yer alan kapsam, \u015fart ve h\u00fck\u00fcmlere uymak ko\u015fuluyla yeniden de\u011ferleyebilirler. \u015eu kadar ki;<\/p>\n<ol>\n<li>a) Birinci f\u0131kran\u0131n (b) bendinin (i) ve (ii) alt bentlerinde belirtilen durumlarda yeniden de\u011ferleme oran\u0131n\u0131n belirlenmesine ili\u015fkin hesaplamada; maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten bir \u00f6nceki aya ili\u015fkin Y\u0130-\u00dcFE de\u011feri yerine, bu f\u0131kran\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten bir \u00f6nceki aya ili\u015fkin Y\u0130-\u00dcFE de\u011feri,<\/li>\n<li>b) Bu madde kapsam\u0131nda daha \u00f6nce yeniden de\u011ferlemeye tabi tutulan ta\u015f\u0131nmazlar i\u00e7in bu f\u0131kra uyar\u0131nca yap\u0131lacak de\u011ferlemede ise, bu f\u0131kran\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten bir \u00f6nceki aya ili\u015fkin Y\u0130-\u00dcFE de\u011ferinin, 2018 y\u0131l\u0131 May\u0131s ay\u0131na ili\u015fkin Y\u0130-\u00dcFE de\u011ferine b\u00f6l\u00fcnmesi ile bulunan oran dikkate al\u0131n\u0131r.<\/li>\n<\/ol>\n<p>Bu f\u0131kra kapsam\u0131nda yap\u0131lan yeniden de\u011ferleme sonras\u0131 pasifte \u00f6zel bir fon hesab\u0131nda g\u00f6sterilen de\u011fer art\u0131\u015f\u0131 tutar\u0131 \u00fczerinden <strong>%2 oran\u0131nda<\/strong> hesaplanan vergi, yeniden de\u011ferleme i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarihi izleyen ay\u0131n sonuna kadar bir beyanname ile gelir veya kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olunan vergi dairesine beyan edilir ve ilk taksiti beyanname verme s\u00fcresi i\u00e7inde, izleyen taksitler beyanname verme s\u00fcresini takip eden ikinci ve d\u00f6rd\u00fcnc\u00fc ayda olmak \u00fczere \u00fc\u00e7 e\u015fit taksitte \u00f6denir. \u00d6nceki f\u0131kralarda ta\u015f\u0131nmazlar i\u00e7in \u00f6ng\u00f6r\u00fclen h\u00fck\u00fcmler bu f\u0131kra uygulamas\u0131nda amortismana tabi di\u011fer iktisadi k\u0131ymetler i\u00e7in de ge\u00e7erlidir.<\/p>\n<ul>\n<li><strong>H) \u00d6DEME PLANI<\/strong><\/li>\n<\/ul>\n<p>Bu Kanun h\u00fck\u00fcmlerine g\u00f6re hesaplanan tutarlar pe\u015fin veya taksitler h\u00e2linde \u00f6denebilecektir. Matrah veya vergi art\u0131r\u0131m\u0131 sonucunda tahakkuk eden vergilerin tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7erisinde pe\u015fin olarak \u00f6denmesi h\u00e2linde, bu vergilerden %10 indirim yap\u0131l\u0131r ve katsay\u0131 uygulanmaz.<\/p>\n<ul>\n<li><strong>a) Hesaplanan tutarlar\u0131n tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7erisinde pe\u015fin olarak \u00f6denmesi h\u00e2linde<\/strong>katsay\u0131 uygulanmayacakt\u0131r ve,\n<ol>\n<li>Fer\u2019i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutarlar\u0131n (Bu Kanunun 4 \u00fcnc\u00fc maddesine g\u00f6re fer\u2019i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar ile birlikte hesaplanan gecikme faizi d\u00e2hil) %90\u2019m\u0131n tahsilinden vazge\u00e7ilir.<\/li>\n<li>Bu Kanunun 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi ile (g) bendinin (1) numaral\u0131 alt bendi kapsam\u0131nda olan ve bu Kanuna g\u00f6re yap\u0131land\u0131r\u0131lan idari para cezalar\u0131ndan %25 indirim yap\u0131l\u0131r.<\/li>\n<li>Yap\u0131land\u0131rma sonucu \u00f6denecek alaca\u011f\u0131n sadece fer\u2019i alacaktan ibaret olmas\u0131 h\u00e2linde fer\u2019i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutardan (bu Kanunun 7 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131ndaki alacaklar hari\u00e7) %50 indirim yap\u0131l\u0131r.<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>b) Hesaplanan tutarlar\u0131n tamam\u0131n\u0131n ilk iki taksit \u00f6deme s\u00fcresi i\u00e7inde \u00f6denmesi h\u00e2linde\u00a0<\/strong>katsay\u0131 uygulanmayacakt\u0131r ve,\n<ol>\n<li>Fer\u2019i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutarlar (Bu Kanunun 4 \u00fcnc\u00fc maddesine g\u00f6re fer\u2019i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar ile birlikte hesaplanan gecikme faizi d\u00e2hil) \u00fczerinden %50 indirim yap\u0131l\u0131r.<\/li>\n<li>Bu Kanunun 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi ile (g) bendinin (1) numaral\u0131 alt bendi kapsam\u0131nda olan ve bu Kanuna g\u00f6re yap\u0131land\u0131r\u0131lan idari para cezalar\u0131ndan %12,5 indirim yap\u0131l\u0131r.<\/li>\n<li>Yap\u0131land\u0131rma sonucu \u00f6denecek alaca\u011f\u0131n sadece fer\u2019i alacaktan ibaret olmas\u0131 h\u00e2linde fer\u2019i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutardan (bu Kanunun 7 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131ndaki alacaklar hari\u00e7) %25 indirim yap\u0131l\u0131r.<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>c) Hesaplanan tutarlar\u0131n taksitle \u00f6denmek istenmesi h\u00e2linde,<\/strong>ilgili maddelerde yer alan h\u00fck\u00fcmler sakl\u0131 kalmak \u015fart\u0131yla bor\u00e7lular\u0131n ba\u015fvuru s\u0131ras\u0131nda\u00a0<strong>alt\u0131, dokuz, on iki veya on sekiz\u00a0<\/strong>e\u015fit taksitte \u00f6deme se\u00e7eneklerinden birini tercih etmeleri gerekmektedir. Tercih edilen taksit s\u00fcresinden daha uzun bir s\u00fcrede \u00f6deme yap\u0131lamayacakt\u0131r.<\/li>\n<li><strong>\u00e7) Hesaplanan tutarlar\u0131n taksitle yap\u0131lacak \u00f6demelerinde ilgili maddelere g\u00f6re belirlenen tutar;<\/strong>\n<ol>\n<li>6 e\u015fit taksit i\u00e7in (1,09),<\/li>\n<li>9 e\u015fit taksit i\u00e7in (1,135),<\/li>\n<li>12 e\u015fit taksit i\u00e7in (1,18),<\/li>\n<li>18 e\u015fit taksit i\u00e7in (1,27),<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<p>Y.S.S. Consulting<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler Tarihi\u00a0\u00a0 : 08.06.2021 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2021\/13 \u00a0 Say\u0131n M\u00fc\u015fterilerimiz; Kamuoyunda vergi aff\u0131\/bar\u0131\u015f\u0131 olarak da bilinen &#8222;Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Teklifi&#8220; 3\/6\/2021 tarihinde TBMM Genel Kurulu\u2019nda kabul edilerek yasala\u015fm\u0131\u015ft\u0131r. Kanun Teklifi, Plan ve B\u00fct\u00e7e Komisyonu g\u00f6r\u00fc\u015fmeleri esnas\u0131nda baz\u0131 de\u011fi\u015fikliklere u\u011fram\u0131\u015ft\u0131r. Yap\u0131lan de\u011fi\u015fikliklerden \u00f6ne \u00e7\u0131kan hususlar a\u015fa\u011f\u0131daki gibidir:&hellip;<\/p>\n","protected":false},"author":1,"featured_media":3597,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[170],"tags":[],"class_list":["post-3621","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeine","category-170","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3621","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/comments?post=3621"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3621\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media\/3597"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media?parent=3621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/categories?post=3621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/tags?post=3621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}