{"id":2994,"date":"2020-11-07T13:21:00","date_gmt":"2020-11-07T10:21:00","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2994"},"modified":"2020-11-07T13:22:18","modified_gmt":"2020-11-07T10:22:18","slug":"vergi-ve-sgk-borclarina-yapilandirma","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/vergi-ve-sgk-borclarina-yapilandirma\/","title":{"rendered":"Vergi ve SGK Bor\u00e7lar\u0131na Yap\u0131land\u0131rma"},"content":{"rendered":"\n<p>Vergi aff\u0131 olarakta bilinen vergi ve SGK bor\u00e7lar\u0131na yap\u0131land\u0131rma tekrar Mecliste. Torba yasan\u0131n i\u00e7ine dahil edilen bu yap\u0131land\u0131rmada konuyu ilgilendiren kanun &#8220;Baz\u0131 Alacaklar\u0131n Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun&#8221; dur. \u00c7\u0131kacak olan bu kanunun i\u00e7inde Vergi yap\u0131land\u0131rmas\u0131 detaylar\u0131 olacakt\u0131r. Fakat tam olarak maddelerin hepsi g\u00f6r\u00fc\u015f\u00fclerek kabul edilecek sonra Cumhurba\u015fkan\u0131 onay\u0131na sunulacak ve en son resmi gazetede son hali ile yay\u0131nlanarak kanunla\u015facak.<\/p>\n\n\n\n<p>\u015eimdiye kadar kabul edilen maddeler bulunuyor ve bu maddelere g\u00f6re yap\u0131land\u0131rma \u015f\u00f6yle olacak;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Vergi cezalar\u0131, gecikme faizleri ve gecikme zamlar\u0131,<\/li><li>\u00d6\u011frenim katk\u0131 kredisi ve \u00f6\u011frenim kredisi bor\u00e7lar\u0131,<\/li><li>Sosyal g\u00fcvenlik primi idari cezalar\u0131, gecikme cezalar\u0131 ve faiz zamlar\u0131&nbsp;,<\/li><li>Emlak vergisi, \u00c7evre temizlik vergisi, \u0130lan ve reklam vergisi,<\/li><li>Trafik, se\u00e7im, n\u00fcfus para cezalar\u0131,<\/li><li>Karayolu Ta\u015f\u0131ma Kanunu&#8217;na g\u00f6re kesilen para cezalar\u0131,<\/li><li>TOBB, TESK, TBB, T\u00dcRMOB, ihracat\u00e7\u0131 birliklerinin aidat \u00f6demeleri,<\/li><\/ul>\n\n\n\n<p>gibi alacaklar yap\u0131land\u0131r\u0131lacak ve as\u0131llar\u0131n\u0131n \u00f6denmesi \u015fart\u0131yla cezalara af edilebilecek.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ne zaman ba\u015fl\u0131yor<\/h2>\n\n\n\n<p>Kanun resmi gazetede yay\u0131nlad\u0131\u011f\u0131 zaman y\u00fcr\u00fcl\u00fc\u011fe girer. Muhtemelen Kas\u0131m\u0131n 2. veya 3. haftas\u0131 kanun yasala\u015farak resmi gazetede yay\u0131nlanacak. Yararlanma s\u00fcresi ise y\u0131l sonuna kadar yani 31.12.2020 tarihine kadar olacak. Bu tarihler aras\u0131nda yap\u0131land\u0131rma yapacak olan vatanda\u015flar ilgili yerlere m\u00fcracat ederek bu vergi yap\u0131land\u0131rmas\u0131ndan faydalanabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00d6deme \u015fekli ve s\u00fcresi<\/h2>\n\n\n\n<p>Bu vergi yap\u0131land\u0131rmas\u0131nda 2 ayda bir \u00f6deme yap\u0131lmak suretiyle en fazla 18 taksitte \u00f6deme yap\u0131labilecek. Yani vade toplam en fazla 36 ay olabilecek.  Hesaplanan vergi borcunun ilk taksit tarihine kadar pe\u015fin \u00f6demenin yap\u0131lmas\u0131 durumunda, i\u015fleyen faizler silinecek. Bu faiz yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131 \u00fczerinden; ilk taksit \u00f6deme s\u00fcresinde \u00f6deyenlere % 90, ilk iki taksit \u00f6deme s\u00fcresinde \u00f6deyenlere ise % 50 indirim yap\u0131lacak.<\/p>\n\n\n\n<p>Vergi yap\u0131land\u0131rmas\u0131 kapsam\u0131nda vergi bor\u00e7lar\u0131 i\u00e7in ilk taksit \u00f6demesi, Ocak 2021&#8217;de, SGK i\u00e7in ilk taksit \u015eubat 2021 de ger\u00e7ekle\u015ftirilecek.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Matrah art\u0131r\u0131m\u0131 hen\u00fcz yok<\/h2>\n\n\n\n<p>\u015eu anki haliyle bu yap\u0131land\u0131rmada sadece kesinle\u015fmi\u015f kamu alacaklar\u0131n\u0131 kapsamakta. Daha \u00f6nceki yap\u0131land\u0131rmada maddelerinde oldu\u011fu gibi \u0130htilafl\u0131 vergi bor\u00e7lar\u0131, incelemedeki bor\u00e7lar, tarhiyat a\u015famas\u0131ndaki bor\u00e7lar yap\u0131land\u0131rmaya dahil de\u011fil.<\/p>\n\n\n\n<p>Ayr\u0131ca matrah art\u0131r\u0131m\u0131, kasa aff\u0131, stok aff\u0131 gibi d\u00fczenlemeler ile m\u00fckellefin devlete ilave \u00f6demeler yapmas\u0131n\u0131 sa\u011flayan hem devleti hem m\u00fckellefi ileride olabilecek incelemeler i\u00e7in kasko \u00f6zelli\u011fi ta\u015f\u0131yan matrah art\u0131r\u0131m\u0131 hen\u00fcz yap\u0131land\u0131rma kapsam\u0131nda de\u011fil.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00d6nceki yap\u0131land\u0131rmas\u0131 bozulanlar<\/h2>\n\n\n\n<p>Daha \u00f6nce uygulanan vergi yap\u0131land\u0131rmas\u0131 kapsam\u0131nda (7020, 7143 say\u0131l\u0131 Kanun) taksitlerinin \u00f6demesini yapamayanlar,  ko\u015fullar\u0131 ihlal ederek haklar\u0131n\u0131 kaybedenler, yeni yap\u0131land\u0131rmadan faydalanabilecekler. Bu yap\u0131land\u0131rma ile kalan taksitler i\u00e7in yeni kanun kapsam\u0131ndan yararlanabilecekler girebilirler.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi aff\u0131 olarakta bilinen vergi ve SGK bor\u00e7lar\u0131na yap\u0131land\u0131rma tekrar Mecliste. Torba yasan\u0131n i\u00e7ine dahil edilen bu yap\u0131land\u0131rmada konuyu ilgilendiren kanun &#8220;Baz\u0131 Alacaklar\u0131n Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun&#8221; dur. \u00c7\u0131kacak olan bu kanunun i\u00e7inde Vergi yap\u0131land\u0131rmas\u0131 detaylar\u0131 olacakt\u0131r. Fakat tam olarak maddelerin hepsi g\u00f6r\u00fc\u015f\u00fclerek kabul edilecek sonra Cumhurba\u015fkan\u0131 onay\u0131na sunulacak ve en &hellip;<\/p>\n","protected":false},"author":1,"featured_media":2996,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,53,44,156],"tags":[1044,196,117,448,1058,78,24,279,645,1059,1057],"class_list":["post-2994","post","type-post","status-publish","format-standard","has-post-thumbnail","","category-ekonomi","category-muhasebe","category-sgk-2","category-vergi-2","tag-1044","tag-ceza","tag-faiz","tag-kapsam","tag-matrah-artirimi","tag-ne-zaman","tag-sgk","tag-sure","tag-taksit","tag-vergi-affi","tag-vergi-yapilandirma"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vergi Yap\u0131land\u0131rmas\u0131 ve vergi aff\u0131, ne zaman ba\u015fl\u0131yor ve neleri kaps\u0131yor<\/title>\n<meta name=\"description\" content=\"Vergi yap\u0131land\u0131rmas\u0131 hangi bor\u00e7lar\u0131 kaps\u0131yor, ne zaman ba\u015fl\u0131yor ve son tarih ne. 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