{"id":1260,"date":"2014-04-11T22:52:10","date_gmt":"2014-04-11T19:52:10","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=1260"},"modified":"2014-05-01T18:53:33","modified_gmt":"2014-05-01T15:53:33","slug":"internet-ortaminda-gonderilecek-beyanname-ve-bildirimler","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/blog\/internet-ortaminda-gonderilecek-beyanname-ve-bildirimler\/","title":{"rendered":"\u0130nternet Ortam\u0131nda G\u00f6nderilecek Beyanname ve Bildirimler"},"content":{"rendered":"

\u0130nternet Ortam\u0131nda G\u00f6nderilebilecek Beyanname ve Bildirimler (e-Beyanname)<\/strong><\/strong><\/p>\n

– Y\u0131ll\u0131k Gelir Vergisi
\n– Kurumlar Vergisi
\n– Ge\u00e7ici Vergi
\n– Katma De\u011fer Vergisi
\n– \u00d6zel T\u00fcketim Vergisi ( 2a beyannamesi hari\u00e7 )
\n– Muhtasar
\n– Noter Har\u00e7lar\u0131 Vergisi (NOTER)
\n– Banka Muameleleri Vergisi
\n– Sigorta Muameleleri Vergisi
\n– Damga Vergisi
\n– \u00d6zel \u0130leti\u015fim Vergisi
\n– \u015eans Oyunlar\u0131 Vergisi
\n– Kaynak Kullan\u0131m\u0131 Destekleme Fonu Kesintisi (KKDF)
\n– BA Formu (FORMBA),
\n– BS Formu (FORMBS),
\n– Ara\u00e7lar\u0131 Muayene Yetkisi Verilen Ger\u00e7ek ve T\u00fczel Ki\u015filerce \u00d6denmesi Gereken Hazine Pay\u0131na \u00a0\u0130li\u015fkin Bildirim<\/p>\n

e-Beyanname Cezalar\u0131:<\/strong><\/p>\n

M\u00fckelleflerin, kanuni s\u00fcresinden sonra ancak vergi incelemesine ba\u015flan\u0131lmas\u0131ndan veya takdir komisyonuna sevk edilmesinden \u00f6nce beyannamelerini vermeleri halinde adlar\u0131na birinci derece iki \u00a0kat<\/strong> usuls\u00fczl\u00fck cezas\u0131<\/strong> ile zaman\u0131nda tahakkuk etmeyen vergi i\u00e7in Vergi Usul Kanunu\u2019nun 344. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fckm\u00fc uyar\u0131nca vergi ziya\u0131 cezas\u0131n\u0131n y\u00fczde ellisi k\u0131yaslanarak miktar itibariyle en a\u011f\u0131r\u0131 kesilecek; beyannamelerin pi\u015fmanl\u0131k talebiyle verilmesi durumunda ise yine ayn\u0131\u00a0Kanun\u2019un 371. maddesine g\u00f6re i\u015flem yap\u0131lacak ve birinci derece bir kat usuls\u00fczl\u00fck cezas\u0131<\/strong>\u00a0kesilecektir.<\/p>\n

Ayr\u0131ca m\u00fckelleflerin elektronik ortamda g\u00f6ndermek zorunda olduklar\u0131 beyannamelerini\u00a0yukar\u0131daki tabloda belirtilen kanuni s\u00fcreleri i\u00e7erisinde g\u00f6ndermemeleri halinde adlar\u0131na 213 say\u0131l\u0131 \u00a0Vergi Usul Kanununun m\u00fckerrer 355. maddesi uyar\u0131nca \u00f6zel usuls\u00fczl\u00fck cezas\u0131<\/strong> kesilir. Buna g\u00f6re;<\/p>\n

– Kesilmesi gereken \u00f6zel usuls\u00fczl\u00fck cezas\u0131, beyannamenin kanuni s\u00fcresinin sonundan ba\u015flayarak elektronik ortamda 30 g\u00fcn i\u00e7inde verilmesi halinde 1\/10 oran\u0131nda,
\n– Bu s\u00fcrenin dolmas\u0131n\u0131 takip eden 30 g\u00fcn i\u00e7inde verilmesi halinde ise 1\/5 oran\u0131nda uygulan\u0131r.<\/p>\n

Bu beyannamelerin kanuni s\u00fcreleri i\u00e7erisinde verilmesine ra\u011fmen, tahakkuk eden vergilerin \u00a0kanuni \u00f6deme s\u00fcreleri i\u00e7erisinde \u00f6denmemesi halinde ise, 6183 say\u0131l\u0131 Kanun\u2019un 51. maddesi gere\u011fince normal vade tarihlerinden \u00f6dendikleri tarihe kadar gecikme zamm\u0131<\/strong> hesap edilir.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130nternet Ortam\u0131nda G\u00f6nderilebilecek Beyanname ve Bildirimler (e-Beyanname)<\/p>\n

– Y\u0131ll\u0131k Gelir Vergisi
\n– Kurumlar Vergisi
\n– Ge\u00e7ici Vergi
\n– Katma De\u011fer Vergisi
\n– \u00d6zel T\u00fcketim Vergisi ( 2a beyannamesi hari\u00e7 ) <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[149,291,289,292,288,290],"class_list":["post-1260","post","type-post","status-publish","format-standard","","category-genel","tag-beyanname","tag-bildirim","tag-ceza","tag-cezasi","tag-e-beyanname","tag-internet"],"yoast_head":"\n\u0130nternet Ortam\u0131nda G\u00f6nderilecek Beyanname ve Bildirimler<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/blog\/internet-ortaminda-gonderilecek-beyanname-ve-bildirimler\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0130nternet Ortam\u0131nda G\u00f6nderilecek Beyanname ve Bildirimler\" \/>\n<meta property=\"og:description\" content=\"\u0130nternet Ortam\u0131nda G\u00f6nderilebilecek Beyanname ve Bildirimler (e-Beyanname) - Y\u0131ll\u0131k Gelir Vergisi - Kurumlar Vergisi - Ge\u00e7ici Vergi - Katma De\u011fer Vergisi - \u00d6zel T\u00fcketim Vergisi ( 2a beyannamesi hari\u00e7 )\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/blog\/internet-ortaminda-gonderilecek-beyanname-ve-bildirimler\/\" \/>\n<meta property=\"og:site_name\" content=\"Muhasebe Blog\" \/>\n<meta property=\"article:published_time\" content=\"2014-04-11T19:52:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2014-05-01T15:53:33+00:00\" \/>\n<meta name=\"author\" content=\"Ahmet\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ahmet\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/internet-ortaminda-gonderilecek-beyanname-ve-bildirimler\/\",\"url\":\"https:\/\/www.muhasebedersleri.com\/blog\/internet-ortaminda-gonderilecek-beyanname-ve-bildirimler\/\",\"name\":\"\u0130nternet Ortam\u0131nda G\u00f6nderilecek Beyanname ve Bildirimler\",\"isPartOf\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#website\"},\"datePublished\":\"2014-04-11T19:52:10+00:00\",\"dateModified\":\"2014-05-01T15:53:33+00:00\",\"author\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/internet-ortaminda-gonderilecek-beyanname-ve-bildirimler\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.muhasebedersleri.com\/blog\/internet-ortaminda-gonderilecek-beyanname-ve-bildirimler\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/internet-ortaminda-gonderilecek-beyanname-ve-bildirimler\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"https:\/\/www.muhasebedersleri.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0130nternet Ortam\u0131nda G\u00f6nderilecek Beyanname ve Bildirimler\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#website\",\"url\":\"https:\/\/www.muhasebedersleri.com\/blog\/\",\"name\":\"Muhasebe Blog\",\"description\":\"Muhasebe hakk\u0131nda her\u015fey\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.muhasebedersleri.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d\",\"name\":\"Ahmet\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"Ahmet\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/blog\/author\/hakan\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u0130nternet Ortam\u0131nda G\u00f6nderilecek Beyanname ve Bildirimler","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.muhasebedersleri.com\/blog\/internet-ortaminda-gonderilecek-beyanname-ve-bildirimler\/","og_locale":"tr_TR","og_type":"article","og_title":"\u0130nternet Ortam\u0131nda G\u00f6nderilecek Beyanname ve Bildirimler","og_description":"\u0130nternet Ortam\u0131nda G\u00f6nderilebilecek Beyanname ve Bildirimler (e-Beyanname) - 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