{"id":266,"date":"2013-01-23T17:06:33","date_gmt":"2013-01-23T15:06:33","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=266"},"modified":"2013-01-23T17:08:55","modified_gmt":"2013-01-23T15:08:55","slug":"vergi-borcu-taksitlendirme-tecil-etme","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/blog\/vergi-borcu-taksitlendirme-tecil-etme\/","title":{"rendered":"Vergi Borcu Taksitlendirme ve Tecil Etme Nas\u0131l Olur"},"content":{"rendered":"

Vergi borcu taksitlendirme nas\u0131l olur: <\/strong>M\u00fckellefler kar\u015f\u0131la\u015ft\u0131klar\u0131 ekonomik ve mali zorluklar nedeniyle vergi bor\u00e7lar\u0131n\u0131 \u00f6deme g\u00fc\u00e7l\u00fc\u011f\u00fc i\u00e7ine d\u00fc\u015febilirler. Zor duruma d\u00fc\u015fmeleri nedeniyle bor\u00e7lar\u0131n\u0131 \u00f6deyemeyen m\u00fckelleflerin bor\u00e7lar\u0131, bor\u00e7lu taraf\u0131ndan yaz\u0131 ile istenmi\u015f ve teminat g\u00f6sterilmi\u015f (50.000,00 TL\u2019nin \u00fczerindeki bor\u00e7lar i\u00e7in) olmak \u015fart\u0131yla, 36 ay\u0131 ge\u00e7memek \u00fczere ve faiz al\u0131narak tecil ve taksitlendirilebilir.<\/p>\n

Hangi vergi bor\u00e7lar\u0131 taksitlerndirilir veya tecil edilebilir:<\/strong> Katma De\u011fer Vergisi, Ge\u00e7ici Vergi, \u00d6zel T\u00fcketim Vergisi, Banka\u00a0 ve Sigorta Muameleleri Vergisi, \u00d6zel \u0130leti\u015fim Vergisi, Har\u00e7lar (\u0130kmalen\u00a0 tarhiyata dayanan tapu har\u00e7lar\u0131 hari\u00e7), Fonlar, Ecrimisil ve E\u011fitime Katk\u0131 Pay\u0131\u00a0 ve E\u011fitime Katk\u0131 Pay\u0131na ait gecikme zamm\u0131 d\u0131\u015f\u0131ndaki di\u011fer bor\u00e7lar\u0131n\u0131z i\u00e7in tecil\u00a0 ve taksitlendirme talep edebilirsiniz. Ancak bu vergilere ait gecikme zamlar\u0131n\u0131n\u00a0 tecil ve taksitlendirilmesi m\u00fcmk\u00fcnd\u00fcr.\u00a0 Gecikme zamm\u0131 uygulanm\u0131\u015f bor\u00e7larda\u00a0 sadece alacak asl\u0131 i\u00e7in tecil ve taksitlendirme yap\u0131lmamaktad\u0131r. As\u0131l alacak ile\u00a0 birlikte bu alaca\u011fa ait gecikme zamm\u0131n\u0131n da tecil ve taksitlendirilmesinin talep edilmesi halinde, talep de\u011ferlendirmeye al\u0131nacakt\u0131r.<\/p>\n

Kimler ve ne zaman talep eder:<\/strong> Bizzat bor\u00e7lunun kendisi veya vergi borcundan sorumlu tutulan\u00a0 kanuni temsilciler, ortaklar gibi as\u0131l bor\u00e7lu ile birlikte bor\u00e7tan sorumlu\u00a0 tutulan ki\u015filer veya bu konuda \u00f6zel olarak vekalet verilen ki\u015filer tecil ve\u00a0 taksitlendirme talebinde bulunabilirler.\u00a0 Tecil ve taksitlendirme, borcun\u00a0 \u00f6denmesinden \u00f6nceki her safhada, haczin tatbik edilmi\u015f oldu\u011fu hallerde ise\u00a0 haczedilen mallar\u0131n paraya \u00e7evrilmesine kadar talep edilebilir.<\/p>\n

Tecil faizi oran\u0131 ve taksitlendirme s\u00fcresi:<\/strong> Tecil faizi oran\u0131 y\u0131ll\u0131k % 12’dir. Azami taksitlendirme s\u00fcresi yasa gere\u011fi 36 ayd\u0131r.<\/p>\n

Taksitlendirme ve tecil talebi nas\u0131l yap\u0131l\u0131r:<\/strong> Bor\u00e7lar\u0131n\u0131n tecil ve taksitlendirilmesini talep eden\u00a0 bor\u00e7lular\u0131n, \u201cTecil ve Taksitlendirme Talep Formu\u201d ile ba\u011fl\u0131 bulunduklar\u0131\u00a0 vergi dairesine, vergi dairesi ba\u015fkanl\u0131\u011f\u0131na\/defterdarl\u0131\u011fa veya Ba\u015fkanl\u0131\u011f\u0131m\u0131za m\u00fcracaat etmeleri gerekmektedir. S\u00f6z konusu form, Ba\u015fkanl\u0131\u011f\u0131m\u0131z internet\u00a0 sitesinden temin edilerek kullan\u0131labilecektir. Tecil ve taksitlendirme talebinin\u00a0 de\u011ferlendirilebilmesi i\u00e7in formun eksiksiz olarak doldurulmas\u0131 gerekmektedir.<\/p>\n

Motorlu ta\u015f\u0131tlar vergisi, motorlu ta\u015f\u0131tlar vergisine ait gecikme zamm\u0131,\u00a0 gecikme faizi ve vergi cezas\u0131, Karayollar\u0131 Trafik Kanununa g\u00f6re verilen trafik\u00a0 para cezalar\u0131, Karayolu Ta\u015f\u0131ma Kanununa g\u00f6re verilen idari para cezalar\u0131,\u00a0 Karayollar\u0131 Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun uyar\u0131nca\u00a0 tahsili gereken ge\u00e7i\u015f \u00fccreti ve idari para cezalar\u0131ndan olan alacaklar ve\u00a0 bunlar\u0131n fer\u2019ileri vergi dairelerince taksitlendirilmekte olup, bu t\u00fcr\u00a0 bor\u00e7lar\u0131n\u0131n tecilinin vergi dairesinden talep edilmesi gerekmektedir.<\/p>\n

Tecil \u015fartlar\u0131na uyulmamas\u0131n\u0131n sonu\u00e7lar\u0131:<\/strong>
\n– Tecil ve taksitlendirme \u015fartlar\u0131na uyulmamas\u0131 halinde, tecil ge\u00e7erlili\u011fini kaybeder.
\n– Teminat paraya \u00e7evrilir ve cebri icraya ili\u015fkin h\u00fck\u00fcmler uygulanarak alaca\u011f\u0131n tahsili yoluna gidilir.
\n– Tecil edilen bor\u00e7lara normal vade tarihinden yap\u0131lan \u00f6deme tarihlerine kadar gecikme zamm\u0131 hesaplan\u0131r. Yap\u0131lan taksit \u00f6demeleri borca mahsup edilir.
\n– Bu bor\u00e7lar i\u00e7in daha \u00f6nceden \u00f6denmi\u015f olan tecil faizleri, hesaplanan gecikme zamm\u0131na mahsup edilir. Ancak, tecil edilen amme alaca\u011f\u0131n\u0131n gecikme zamm\u0131 tatbik edilemeyen alacaklardan olmas\u0131 halinde \u00f6denen tecil faizleri iade veya mahsup edilmez.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi borcu taksitlendirme nas\u0131l olur: M\u00fckellefler kar\u015f\u0131la\u015ft\u0131klar\u0131 ekonomik ve mali zorluklar nedeniyle vergi bor\u00e7lar\u0131n\u0131 \u00f6deme g\u00fc\u00e7l\u00fc\u011f\u00fc i\u00e7ine d\u00fc\u015febilirler. Zor duruma d\u00fc\u015fmeleri nedeniyle bor\u00e7lar\u0131n\u0131 \u00f6deyemeyen m\u00fckelleflerin bor\u00e7lar\u0131, bor\u00e7lu taraf\u0131ndan yaz\u0131 ile istenmi\u015f ve teminat g\u00f6sterilmi\u015f (50.000,00 TL\u2019nin \u00fczerindeki bor\u00e7lar i\u00e7in) olmak \u015fart\u0131yla, 36 ay\u0131 ge\u00e7memek \u00fczere ve faiz al\u0131narak tecil ve taksitlendirilebilir.<\/p>\n

Hangi vergi bor\u00e7lar\u0131 taksitlerndirilir veya tecil edilebilir: Katma De\u011fer Vergisi, Ge\u00e7ici Vergi, \u00d6zel T\u00fcketim Vergisi, Banka ve Sigorta Muameleleri Vergisi, \u00d6zel \u0130leti\u015fim Vergisi, Har\u00e7lar (\u0130kmalen tarhiyata dayanan tapu har\u00e7lar\u0131 hari\u00e7), Fonlar, Ecrimisil ve E\u011fitime Katk\u0131 Pay\u0131 ve E\u011fitime Katk\u0131 Pay\u0131na ait gecikme zamm\u0131 <\/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":[85,90,88,89,86,87,35],"class_list":["post-266","post","type-post","status-publish","format-standard","","category-genel","tag-borc","tag-faiz","tag-nasil","tag-sure","tag-taksit","tag-tecil","tag-vergi"],"yoast_head":"\nVergi Borcu Taksitlendirme ve Tecil Etme Nas\u0131l Olur<\/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\/vergi-borcu-taksitlendirme-tecil-etme\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergi Borcu Taksitlendirme ve Tecil Etme Nas\u0131l Olur\" \/>\n<meta property=\"og:description\" content=\"Vergi borcu taksitlendirme nas\u0131l olur: M\u00fckellefler kar\u015f\u0131la\u015ft\u0131klar\u0131 ekonomik ve mali zorluklar nedeniyle vergi bor\u00e7lar\u0131n\u0131 \u00f6deme g\u00fc\u00e7l\u00fc\u011f\u00fc i\u00e7ine d\u00fc\u015febilirler. 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