{"id":439,"date":"2012-12-31T20:42:35","date_gmt":"2012-12-31T18:42:35","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=439"},"modified":"2019-02-03T11:16:10","modified_gmt":"2019-02-03T08:16:10","slug":"2013-yilinda-uygulanacak-had-ve-miktarlar","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/","title":{"rendered":"2013 Y\u0131l\u0131nda Uygulanacak Had ve Miktarlar"},"content":{"rendered":"<p>Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n<p><strong>Vergi Usul Kanununda Yer Alan ve 01\/01\/2013 Tarihinden Ge\u00e7erli Olmak \u00dczere Uygulanacak Olan Had Ve Miktarlar<\/strong><\/p>\n<p><strong>VERG\u0130\u00a0USUL KANUNU GENEL TEBL\u0130\u011e\u0130<\/strong><\/p>\n<p>(SIRA NO: 422)<\/p>\n<p>213 say\u0131l\u0131\u00a0Vergi Usul Kanununun M\u00fckerrer 414\u00a0\u00fcnc\u00fc\u00a0maddesinin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131nda,\u00a0\u201cBu Kanunda yer alan maktu hadler ile asgari ve azami miktarlar\u0131\u00a0belirtilmi\u015f\u00a0olan para ile\u00a0\u00f6denecek ceza miktarlar\u0131, her y\u0131l bir\u00a0\u00f6nceki y\u0131la ili\u015fkin olarak bu Kanun uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu\u00a0\u015fekilde hesaplanan maktu had ve miktarlar\u0131n y\u00fczde 5 ini a\u015fmayan kesirler dikkate al\u0131nmaz. Bakanlar Kurulu, bu suretle tespit edilen had ve miktarlar\u0131\u00a0yar\u0131s\u0131na kadar art\u0131rmaya veya indirmeye, nispi hadleri ise iki kat\u0131na kadar art\u0131rmaya veya yar\u0131s\u0131na kadar indirmeye veya tekrar kanuni seviyesine getirmeye yetkilidir.\u201d\u00a0h\u00fckm\u00fc\u00a0yer almaktad\u0131r.<\/p>\n<p>Bu h\u00fck\u00fcm\u00a0g\u00f6z\u00f6n\u00fcne\u00a0al\u0131narak, Vergi Usul Kanununun 104, M\u00fckerrer 115, 177, 232, 252, 313, 343, 352 (Kanuna Ba\u011fl\u0131\u00a0Cetvel), 353, 355 ve M\u00fckerrer 355 inci maddelerinde yer al\u0131p 2012 y\u0131l\u0131nda uygulanan miktarlar\u0131n ve hadlerin, 2012 y\u0131l\u0131\u00a0i\u00e7in %7,80 (yedi virg\u00fcl seksen) olarak tespit edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131\u00a0suretiyle belirlenen ve\u00a01\/1\/2013\u00a0tarihinden itibaren uygulanacak olan miktarlar ve hadler ekli listede g\u00f6sterilmi\u015ftir.<\/p>\n<p><a href=\"http:\/\/www.muhasebedersleri.com\/pratik-bilgiler\/2013-had-miktarlar.html\"><strong>2013 Y\u0131l\u0131 Had ve Miktarlar<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: Vergi Usul Kanununda Yer Alan ve 01\/01\/2013 Tarihinden Ge\u00e7erli Olmak \u00dczere Uygulanacak Olan Had Ve Miktarlar VERG\u0130\u00a0USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 422) 213 say\u0131l\u0131\u00a0Vergi Usul Kanununun M\u00fckerrer 414\u00a0\u00fcnc\u00fc\u00a0maddesinin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131nda,\u00a0\u201cBu Kanunda yer alan maktu hadler ile asgari ve azami miktarlar\u0131\u00a0belirtilmi\u015f\u00a0olan para ile\u00a0\u00f6denecek ceza miktarlar\u0131, her y\u0131l bir\u00a0\u00f6nceki y\u0131la ili\u015fkin &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28,156],"tags":[23,87,228,88,229,30,54],"class_list":["post-439","post","type-post","status-publish","format-standard","","category-resmi-gazete","category-vergi-2","tag-23","tag-fatura","tag-had","tag-kullanma","tag-miktarlar","tag-vergi","tag-yeni"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2013 Y\u0131l\u0131nda Uygulanacak Had ve Miktarlar<\/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\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2013 Y\u0131l\u0131nda Uygulanacak Had ve Miktarlar\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: Vergi Usul Kanununda Yer Alan ve 01\/01\/2013 Tarihinden Ge\u00e7erli Olmak \u00dczere Uygulanacak Olan Had Ve Miktarlar VERG\u0130\u00a0USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 422) 213 say\u0131l\u0131\u00a0Vergi Usul Kanununun M\u00fckerrer 414\u00a0\u00fcnc\u00fc\u00a0maddesinin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131nda,\u00a0\u201cBu Kanunda yer alan maktu hadler ile asgari ve azami miktarlar\u0131\u00a0belirtilmi\u015f\u00a0olan para ile\u00a0\u00f6denecek ceza miktarlar\u0131, her y\u0131l bir\u00a0\u00f6nceki y\u0131la ili\u015fkin &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2012-12-31T18:42:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-02-03T08:16:10+00:00\" \/>\n<meta name=\"author\" content=\"hkn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"hkn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/\",\"url\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/\",\"name\":\"2013 Y\u0131l\u0131nda Uygulanacak Had ve Miktarlar\",\"isPartOf\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"datePublished\":\"2012-12-31T18:42:35+00:00\",\"dateModified\":\"2019-02-03T08:16:10+00:00\",\"author\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"http:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2013 Y\u0131l\u0131nda Uygulanacak Had ve Miktarlar\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/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\":\"hkn\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"2013 Y\u0131l\u0131nda Uygulanacak Had ve Miktarlar","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\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/","og_locale":"tr_TR","og_type":"article","og_title":"2013 Y\u0131l\u0131nda Uygulanacak Had ve Miktarlar","og_description":"Resmi Gazete,\u00a031 Aral\u0131k\u00a02012\u00a0\u00a0PAZARTES\u0130,\u00a0Say\u0131 : 28514\u00a0(4. M\u00fckerrer),\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: Vergi Usul Kanununda Yer Alan ve 01\/01\/2013 Tarihinden Ge\u00e7erli Olmak \u00dczere Uygulanacak Olan Had Ve Miktarlar VERG\u0130\u00a0USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 422) 213 say\u0131l\u0131\u00a0Vergi Usul Kanununun M\u00fckerrer 414\u00a0\u00fcnc\u00fc\u00a0maddesinin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131nda,\u00a0\u201cBu Kanunda yer alan maktu hadler ile asgari ve azami miktarlar\u0131\u00a0belirtilmi\u015f\u00a0olan para ile\u00a0\u00f6denecek ceza miktarlar\u0131, her y\u0131l bir\u00a0\u00f6nceki y\u0131la ili\u015fkin &hellip;","og_url":"https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/","og_site_name":"Haberler","article_published_time":"2012-12-31T18:42:35+00:00","article_modified_time":"2019-02-03T08:16:10+00:00","author":"hkn","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"hkn","Tahmini okuma s\u00fcresi":"1 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/","url":"https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/","name":"2013 Y\u0131l\u0131nda Uygulanacak Had ve Miktarlar","isPartOf":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website"},"datePublished":"2012-12-31T18:42:35+00:00","dateModified":"2019-02-03T08:16:10+00:00","author":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137"},"breadcrumb":{"@id":"https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.muhasebedersleri.com\/haber\/2013-yilinda-uygulanacak-had-ve-miktarlar\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"http:\/\/www.muhasebedersleri.com\/haber\/"},{"@type":"ListItem","position":2,"name":"2013 Y\u0131l\u0131nda Uygulanacak Had ve Miktarlar"}]},{"@type":"WebSite","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website","url":"http:\/\/www.muhasebedersleri.com\/haber\/","name":"Haberler","description":"Muhasebe haber","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137","name":"hkn","image":{"@type":"ImageObject","inLanguage":"tr","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/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":"hkn"},"url":"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/"}]}},"views":5320,"_links":{"self":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/comments?post=439"}],"version-history":[{"count":8,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/439\/revisions"}],"predecessor-version":[{"id":2864,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/439\/revisions\/2864"}],"wp:attachment":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/media?parent=439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/categories?post=439"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/tags?post=439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}