{"id":2946,"date":"2019-07-01T13:00:34","date_gmt":"2019-07-01T10:00:34","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2946"},"modified":"2019-10-27T18:23:19","modified_gmt":"2019-10-27T15:23:19","slug":"gecikme-zammi-ve-gec-odeme-zammi-orani-artti","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/gecikme-zammi-ve-gec-odeme-zammi-orani-artti\/","title":{"rendered":"Gecikme Zamm\u0131 ve Ge\u00e7 \u00d6deme Zamm\u0131 Oranlar\u0131"},"content":{"rendered":"\n<p><strong>02.10.2019<\/strong> tarihli Resmi Gazetede yay\u0131mlanan 01.10.2019 tarih ve 1592 say\u0131l\u0131 Cumhurba\u015fkan\u0131 karar\u0131yla, 6183 say\u0131l\u0131 Kanun\u2019un 51. maddesinde yer alan <strong>Gecikme Zamm\u0131 Oran\u0131<\/strong>, <strong>Gecikme Faizi Oran\u0131<\/strong> ve <strong>Pi\u015fmanl\u0131k Zamm\u0131 Oran\u0131<\/strong> her ay i\u00e7in ayr\u0131 ayr\u0131 uygulanmak \u00fczere % 2 olarak yeniden belirlenmi\u015ftir. <strong>Bu tarihten itibaren hepsi % 2\u2019ye inmi\u015ftir.<\/strong><\/p>\n\n\n\n<p>Resmi gazete karar\u0131 ile 6183  say\u0131l\u0131  Amme  Alacaklar\u0131n\u0131n  Tahsil  Usul\u00fc  Hakk\u0131nda  Kanunun 51. maddesine g\u00f6re ayl\u0131k  % 2 oran\u0131nda uygulanmakta olan <strong>gecikme zamm\u0131 oran\u0131<\/strong> ve 6111, 6552, 6736, 7020 ve 7143 say\u0131l\u0131 yap\u0131land\u0131rma kanunlar\u0131na g\u00f6re, yasal s\u00fcresinde \u00f6denmeyen taksit tutarlar\u0131na her ay ve kesri i\u00e7in % 2 olarak uygulanmakta olan gecikme zamm\u0131 ile tahsilat\u0131 SGK taraf\u0131ndan yap\u0131lan damga vergisine uygulanan gecikme zamm\u0131 oranlar\u0131 temmuz ay\u0131nda artm\u0131\u015ft\u0131. 2019 y\u0131l\u0131 Temmuz ay\u0131ndan ba\u015flan\u0131lmak \u00fczere bu oranlar\u0131n hepsi % 2&#8217;den  % 2,5 oran\u0131na y\u00fckseltilmi\u015fti.<\/p>\n\n\n\n<p>29\/06\/2019 tarihli ve 30816 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 1266 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile, 31\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 51. maddesinin birinci f\u0131kras\u0131nda yer alan gecikme zamm\u0131 oran\u0131 her ay i\u00e7in ayr\u0131 ayr\u0131  uygulanmak \u00fczere <strong>% 2,5<\/strong> olarak belirlenmi\u015fti.<\/p>\n\n\n\n<p>Gecikme zamm\u0131ndaki de\u011fi\u015fime ba\u011fl\u0131 olarak Vergi Usul Kanunu\u2019nun 112. maddesine g\u00f6re uygulanan &#8220;gecikme faizi oran\u0131&#8221;,<\/p>\n\n\n\n<p>370. maddesine g\u00f6re uygulanan &#8220;izahat zamm\u0131 oran\u0131&#8221;,<\/p>\n\n\n\n<p>371.  maddesine  g\u00f6re  uygulanan &#8220;pi\u015fmanl\u0131k  zamm\u0131 oran\u0131&#8221;da ayl\u0131k % 2,5\u2019e y\u00fckselmi\u015ftir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Yeni Zam Oranlar\u0131<\/h2>\n\n\n\n<p>1592 say\u0131l\u0131 Cumhurba\u015fkan\u0131 karar\u0131yla yap\u0131lan de\u011fi\u015fiklik pi\u015fmanl\u0131k zamm\u0131 oran\u0131n\u0131 da de\u011fi\u015ftirmi\u015f olup, 02.10.2019 tarihinden itibaren uygulanacak  zam oranlar\u0131 <strong>% 2 olmu\u015ftur.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>02.10.2019 tarihli Resmi Gazetede yay\u0131mlanan 01.10.2019 tarih ve 1592 say\u0131l\u0131 Cumhurba\u015fkan\u0131 karar\u0131yla, 6183 say\u0131l\u0131 Kanun\u2019un 51. maddesinde yer alan Gecikme Zamm\u0131 Oran\u0131, Gecikme Faizi Oran\u0131 ve Pi\u015fmanl\u0131k Zamm\u0131 Oran\u0131 her ay i\u00e7in ayr\u0131 ayr\u0131 uygulanmak \u00fczere % 2 olarak yeniden belirlenmi\u015ftir. Bu tarihten itibaren hepsi % 2\u2019ye inmi\u015ftir. Resmi gazete karar\u0131 ile 6183 say\u0131l\u0131 Amme &hellip;<\/p>\n","protected":false},"author":1,"featured_media":2947,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[919,1043,514,1041,1038,163,194,1040,775,1039],"class_list":["post-2946","post","type-post","status-publish","format-standard","has-post-thumbnail","","category-resmi-gazete","tag-artti","tag-dustu","tag-ekim","tag-gecikme-faizi","tag-gecikme-zammi","tag-ne-kadar","tag-oran","tag-pismanlik","tag-yapilandirma","tag-zammi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gecikme Zamm\u0131 ve Ge\u00e7 \u00d6deme Zamm\u0131 Oranlar\u0131, %2 olarak belirlendi<\/title>\n<meta name=\"description\" content=\"Vergi Usul Kanunu\u2019nun 112. maddesine g\u00f6re uygulanan &quot;gecikme faizi oran\u0131&quot;, &quot;izahat zamm\u0131 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