{"id":968,"date":"2013-04-30T16:15:32","date_gmt":"2013-04-30T13:15:32","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=968"},"modified":"2013-04-30T16:15:32","modified_gmt":"2013-04-30T13:15:32","slug":"vadeli-ceklerde-reeskont-uygulamasi","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/vadeli-ceklerde-reeskont-uygulamasi\/","title":{"rendered":"Vadeli \u00c7eklerde Reeskont Uygulamas\u0131"},"content":{"rendered":"

Vadeli \u00c7eklerde Reeskont Uygulamas\u0131na \u0130li\u015fkin Vergi Usul Kanunu Sirk\u00fcleri Yay\u0131nland\u0131.<\/p>\n

VERG\u0130 USUL
\nKANUNU S\u0130RK\u00dcLER\u0130 \/ 64<\/p>\n

Konusu : Vadeli \u00c7eklerde Reeskont Uygulamas\u0131<\/p>\n

Tarihi : 30\/04\/2013<\/p>\n

Say\u0131s\u0131 : VUK-64\/2013-9\/ Vadeli \u00c7eklerde Reeskont Uygulamas\u0131-2<\/p>\n

\u0130lgili oldu\u011fu maddeler: Vergi Usul Kanunu Madde 281, Madde 285<\/p>\n

1. Giri\u015f<\/p>\n

\u00c7eklerde reeskont uygulamas\u0131na dair a\u00e7\u0131klamalar i\u015fbu Sirk\u00fclerin konusunu te\u015fkil etmektedir.<\/p>\n

1.1. 5838 say\u0131l\u0131 Kanunun 18 inci maddesiyle 3167 say\u0131l\u0131 \u00c7ekle \u00d6demelerin D\u00fczenlenmesi ve \u00c7ek Hamillerinin Korunmas\u0131 Hakk\u0131ndaki Kanuna ilave edilen ge\u00e7ici 2 nci maddede “31.12.2009 tarihine kadar, \u00fczerinde yaz\u0131l\u0131 ke\u015fide tarihinden \u00f6nce \u00e7ekin \u00f6denmek i\u00e7in muhatap bankaya ibraz\u0131 ge\u00e7ersizdir.” h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

Mezk\u00fbr h\u00fckme y\u00f6nelik olarak m\u00fckelleflerin, ge\u00e7ici bir s\u00fcre ile s\u0131n\u0131rl\u0131 olarak vade getirilmi\u015f olan ileri tarihli \u00e7eklerin art\u0131k senet olarak kabul edilerek, 213 say\u0131l\u0131 Vergi Usul Kanununun reeskont konusundaki d\u00fczenlemeleri kar\u015f\u0131s\u0131nda reeskonta t\u00e2bi tutulup tutulmayaca\u011f\u0131 hususunda teredd\u00fcde d\u00fc\u015ft\u00fcklerinin anla\u015f\u0131lmas\u0131 \u00fczerine, m\u00fckellefler a\u00e7\u0131s\u0131ndan uygulama birli\u011finin sa\u011flanmas\u0131 gayesiyle 12.05.2009 tarihli ve 41 numaral\u0131 Vergi Usul Kanunu Sirk\u00fcleri yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

S\u00f6z\u00fc edilen Sirk\u00fclerde \u00f6zetle, mezk\u00fbr ge\u00e7ici 2 nci maddenin gerek\u00e7esinde bu maddenin belirli bir s\u00fcreyle \u00e7ekin, \u00fczerinde yaz\u0131l\u0131 ke\u015fide tarihinden \u00f6nce \u00f6denmek i\u00e7in muhatap bankaya ibraz\u0131n\u0131n ge\u00e7ersiz kabul edilerek ekonomik s\u0131k\u0131nt\u0131larla \u00e7eklerin zaman\u0131nda \u00f6denememesi sonucunda ticari hayatta kar\u015f\u0131la\u015f\u0131lan sorunlara ve ma\u011fduriyetlere \u00e7\u00f6z\u00fcm \u00fcretilmesi amac\u0131yla getirildi\u011finin ifade edildi\u011fi, dolay\u0131s\u0131yla bu d\u00fczenleme ile \u00e7eklerin bono ve poli\u00e7eler gibi vadeli senet haline getirilmesinin ama\u00e7lanmad\u0131\u011f\u0131, ayr\u0131ca 6762 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun h\u00fck\u00fcmleri gere\u011fince \u00e7eke vade konulmas\u0131n\u0131n kabul edilmedi\u011fi a\u00e7\u0131klamalar\u0131na yer verilerek, \u00e7ekin \u00f6deme arac\u0131 olmas\u0131ndan dolay\u0131 senet olarak kabul edilmesi imk\u00e2n d\u00e2hilinde bulunmad\u0131\u011f\u0131ndan 5838 say\u0131l\u0131 Kanunun 18 inci maddesiyle yap\u0131lan d\u00fczenlemeye uyan \u00e7eklere reeskont uygulanmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 g\u00f6r\u00fc\u015f\u00fcne yer verilmi\u015ftir.<\/p>\n

1.2. 20.12.2009 tarihli Resmi Gazete’de yay\u0131mlanan 5941 say\u0131l\u0131 \u00c7ek Kanunu ile 3167 say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, Kanunun ge\u00e7ici 1 inci maddesinin be\u015finci f\u0131kras\u0131 ile de “31.12.2011 tarihine kadar, \u00fczerinde yaz\u0131l\u0131 d\u00fczenleme tarihinden \u00f6nce \u00e7ekin \u00f6denmek i\u00e7in muhatap bankaya ibraz\u0131 ge\u00e7ersizdir.” h\u00fckm\u00fc ihdas edilmi\u015f, bilahare 6273 say\u0131l\u0131 Kanunun 6 nc\u0131 maddesiyle 5941 say\u0131l\u0131 Kanuna eklenen ge\u00e7ici 3 \u00fcnc\u00fc maddenin be\u015finci f\u0131kras\u0131nda 31.12.2017 tarihine kadar \u00fczerinde yaz\u0131l\u0131 d\u00fczenleme tarihinden \u00f6nce \u00e7ekin \u00f6denmek i\u00e7in muhatap bankaya ibraz\u0131 ge\u00e7ersiz say\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Di\u011fer taraftan 5941 say\u0131l\u0131 Kanunun,<\/p>\n

3 \u00fcnc\u00fc maddesinin sekizinci f\u0131kras\u0131nda “\u00dczerinde yaz\u0131l\u0131 bulunan d\u00fczenleme tarihinden \u00f6nce ibraz edilen \u00e7ekin kar\u015f\u0131l\u0131\u011f\u0131n\u0131n T\u00fcrk Ticaret Kanununun 707 nci maddesi uyar\u0131nca k\u0131smen veya tamamen \u00f6denmemi\u015f olmas\u0131 h\u00e2linde, bu \u00e7ekle ilgili olarak hukuk\u00ee takip yap\u0131lamaz. \u0130leri d\u00fczenleme tarihli \u00e7ekle ilgili olarak hukuk\u00ee takip yap\u0131labilmesi i\u00e7in, \u00e7ekin \u00fczerindeki d\u00fczenleme tarihine g\u00f6re kanun\u00ee ibraz s\u00fcresi i\u00e7inde bankaya ibraz edilmesi ve kar\u015f\u0131l\u0131ks\u0131zd\u0131r i\u015flemine t\u00e2bi tutulmas\u0131 \u015fartt\u0131r.” h\u00fckm\u00fc,<\/p>\n

5 inci maddesinin birinci f\u0131kras\u0131nda “\u00dczerinde yaz\u0131l\u0131 bulunan d\u00fczenleme tarihine g\u00f6re kanun\u00ee ibraz s\u00fcresi i\u00e7inde ibraz\u0131nda, \u00e7ekle ilgili olarak kar\u015f\u0131l\u0131ks\u0131zd\u0131r i\u015flemi yap\u0131lmas\u0131 h\u00e2linde, alt\u0131 ay i\u00e7inde hamilin talepte bulunmas\u0131 \u00fczerine, \u00e7ek hesab\u0131 sahibi ger\u00e7ek veya t\u00fczel ki\u015fi hakk\u0131nda, \u00e7ekin tahsil i\u00e7in bankaya ibraz edildi\u011fi veya \u00e7ek hesab\u0131n\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 banka \u015fubesinin bulundu\u011fu yer ya da \u00e7ek hesab\u0131 sahibinin yahut talepte bulunan\u0131n yerle\u015fim yeri Cumhuriyet savc\u0131s\u0131 taraf\u0131ndan, her bir \u00e7ekle ilgili olarak \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131 karar\u0131 verilir…” h\u00fckm\u00fc,<\/p>\n

6 nc\u0131 maddesinin birinci f\u0131kras\u0131nda ise “Kar\u015f\u0131l\u0131ks\u0131z kalan \u00e7ek bedelinin, \u00e7ekin \u00fczerinde yaz\u0131l\u0131 bulunan d\u00fczenleme tarihine g\u00f6re kanun\u00ee ibraz tarihinden itibaren i\u015fleyecek 3095 say\u0131l\u0131 Kanuna g\u00f6re ticar\u00ee i\u015flerde temerr\u00fct faiz oran\u0131 \u00fczerinden hesaplanacak faizi ile birlikte tamamen \u00f6denmesi h\u00e2linde, \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131 Cumhuriyet savc\u0131s\u0131 taraf\u0131ndan kald\u0131r\u0131l\u0131r…” h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

2. \u0130leri D\u00fczenleme Tarihli \u00c7eklerde Reeskont Uygulamas\u0131<\/p>\n

2.1.\u0130leri D\u00fczenleme Tarihli \u00c7ek \u0130le \u0130lgili D\u00fczenlemeler<\/p>\n

Mezk\u00fbr 41 numaral\u0131 Sirk\u00fclerin yay\u0131m\u0131ndan sonra yap\u0131lan kanuni d\u00fczenlemeler kar\u015f\u0131s\u0131nda \u00e7eklerde reeskont uygulamas\u0131 ile ilgili olarak a\u015fa\u011f\u0131da yer alan izahata l\u00fczum g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

\u0130lk defa 3167 say\u0131l\u0131 Kanuna 28.02.2009 tarihinden 31.12.2009’a kadar uygulanmak \u00fczere ilave edilen \u00e7ekin \u00fczerinde yaz\u0131l\u0131 ke\u015fide tarihinden \u00f6nce \u00f6denmek i\u00e7in muhatap bankaya ibraz\u0131n\u0131n ge\u00e7ersiz kabul edilmesi kural\u0131 \u00f6nce 5941 say\u0131l\u0131
\nKanunla 31.12.2011 tarihine, sonra da 6273 say\u0131l\u0131 Kanunla 31.12.2017 tarihine kadar ge\u00e7erli h\u00e2le getirilmi\u015ftir. K\u0131sa bir d\u00f6nem i\u00e7in ge\u00e7ici mahiyette ihdas edilen kural, bilahare yap\u0131lan iki d\u00fczenleme ile 31.12.2017 tarihine kadar ge\u00e7erli h\u00e2le getirilmi\u015ftir. Mevcut durumda d\u00fczenlemenin ge\u00e7icilik mahiyetini korudu\u011funu s\u00f6ylemek zor olacakt\u0131r.<\/p>\n

Di\u011fer taraftan, ge\u00e7ici maddede yer alan mezk\u00fbr d\u00fczenlemenin yan\u0131nda 5941 say\u0131l\u0131 Kanunun 3, 5 ve 6 nc\u0131 maddelerinin yukar\u0131da yer verilen h\u00fck\u00fcmleri incelendi\u011finde, ileri tarihli d\u00fczenlenen bir \u00e7ekin, \u00fczerinde yaz\u0131l\u0131 bulunan d\u00fczenleme tarihinden \u00f6nce ibraz edilmesi h\u00e2linde \u00e7ekin kar\u015f\u0131l\u0131\u011f\u0131n\u0131n T\u00fcrk Ticaret Kanununun 795 nci maddesi uyar\u0131nca k\u0131smen veya tamamen \u00f6denmemi\u015f olmas\u0131 h\u00e2linde, bu \u00e7ekle ilgili olarak hukuk\u00ee takip yap\u0131lamayaca\u011f\u0131; ayr\u0131ca 6273 say\u0131l\u0131 Kanunla getirilen \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131n\u0131n, \u00e7ekin, \u00fczerinde yaz\u0131l\u0131 bulunan d\u00fczenleme tarihine g\u00f6re kanun\u00ee ibraz s\u00fcresi i\u00e7inde ibraz edilmesi, kar\u015f\u0131l\u0131\u011f\u0131n bulunmamas\u0131 ve kar\u015f\u0131l\u0131ks\u0131zd\u0131r i\u015fleminin yap\u0131lmas\u0131 h\u00e2linde verilece\u011fi; son olarak \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131n\u0131n Cumhuriyet savc\u0131s\u0131 taraf\u0131ndan kald\u0131r\u0131lmas\u0131 i\u00e7in kar\u015f\u0131l\u0131ks\u0131z kalan \u00e7ek bedelinin \u00f6denmesinde kanuni faizin \u00e7ekin \u00fczerinde yaz\u0131l\u0131 bulunan d\u00fczenleme tarihine g\u00f6re kanun\u00ee ibraz tarihinden itibaren i\u015fletilece\u011fi g\u00f6r\u00fclmektedir.<\/p>\n

Mezk\u00fbr 3 \u00fcnc\u00fc maddenin gerek\u00e7esinde “…ileri d\u00fczenleme tarihli \u00e7eklerin \u00fczerinde yer alan tarihten \u00f6nce, bankaya ibraz
\nedilmesi ve kar\u015f\u0131l\u0131\u011f\u0131n\u0131n k\u0131smen veya tamamen bulunmamas\u0131 halinde, bu \u00e7ekle ilgili olarak kar\u015f\u0131l\u0131ks\u0131zd\u0131r i\u015fleminin ve hukuk\u00ee takip yap\u0131lmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmesi ama\u00e7lanm\u0131\u015ft\u0131r. Bu d\u00fczenlemeye g\u00f6re, ileri tarihli \u00e7ekle ilgili olarak kambiyo senetlerine \u00f6zg\u00fc hukuk\u00ee takip yoluna ba\u015fvurulabilmesi i\u00e7in \u00fczerinde yaz\u0131l\u0131 d\u00fczenleme tarihi itibar\u0131yla kanun\u00ee ibraz s\u00fcresi i\u00e7inde bankaya ibraz edilmesi ve bu Tasar\u0131 h\u00fck\u00fcmlerine g\u00f6re kar\u015f\u0131l\u0131ks\u0131zd\u0131r i\u015flemi yap\u0131lmas\u0131 gerekmektedir.”,<\/p>\n

\u00d6te yandan, 5941 say\u0131l\u0131 Kanunun “Ama\u00e7 ve kapsam” ba\u015fl\u0131kl\u0131 1 inci maddesinin ikinci f\u0131kras\u0131nda “Bu Kanunda h\u00fck\u00fcm bulunmayan h\u00e2llerde genel h\u00fck\u00fcmler uygulan\u0131r.” h\u00fckm\u00fcne yer verilmi\u015ftir. B\u00f6ylece bu Kanunun 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununa g\u00f6re \u00f6zel bir kanun oldu\u011fu anla\u015f\u0131lmakta ve bu nedenle de d\u00fczenleme tarihinden \u00f6nce ibraz yasa\u011f\u0131 ve hukuki takip yap\u0131lamama hususlar\u0131nda 5941 say\u0131l\u0131 Kanunun uygulanmas\u0131 l\u00fczumu ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n

5941 say\u0131l\u0131 Kanunun 1, 3, 5 ve 6 nc\u0131 maddelerinin yukar\u0131da yer verilen h\u00fck\u00fcmleri ve gerek\u00e7eleri birlikte de\u011ferlendirildi\u011finde bu h\u00fck\u00fcmlerle \u00e7ekin \u00fczerinde yaz\u0131l\u0131 d\u00fczenleme tarihine g\u00f6re ibraz edilmesinin sa\u011flanmas\u0131n\u0131n, di\u011fer bir ifadeyle \u00fczerinde yaz\u0131l\u0131 d\u00fczenleme tarihinden evvel ibraz\u0131n engellenmesinin ama\u00e7land\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Kald\u0131 ki, Kanunun ge\u00e7ici 3 \u00fcnc\u00fc maddesinde yer alan ve 31.12.2017 tarihine kadar mer’i olan \u00fczerinde yaz\u0131l\u0131 d\u00fczenleme tarihinden \u00f6nce \u00e7ekin \u00f6denmek i\u00e7in muhatap bankaya ibraz\u0131n\u0131n ge\u00e7ersiz say\u0131lmas\u0131 kural\u0131 bunu tamamen imk\u00e2ns\u0131z k\u0131lmaktad\u0131r.<\/p>\n

2.2. De\u011ferlendirme<\/p>\n

2.2.1. 213 say\u0131l\u0131 Kanunun 3 \u00fcnc\u00fc maddesinin (B) f\u0131kras\u0131nda, vergilendirmede vergiyi do\u011furan olay ve bu olaya ili\u015fkin muamelelerin ger\u00e7ek mahiyetinin esas al\u0131naca\u011f\u0131 h\u00fckm\u00fcne yer verilmi\u015ftir. Bu h\u00fckme g\u00f6re vergilendirmede vergiyi do\u011furan olay ve bu olaya ili\u015fkin i\u015flemlerin ger\u00e7ek mahiyeti esas al\u0131nmakta, di\u011fer bir ifade ile vergi uygulamalar\u0131nda olay\u0131n g\u00f6r\u00fcnen y\u00f6n\u00fc de\u011fil ger\u00e7ek bi\u00e7imi esas al\u0131narak buna g\u00f6re i\u015flem yap\u0131lmaktad\u0131r.<\/p>\n

Bu itibarla, 5941 say\u0131l\u0131 Kanunun ge\u00e7ici h\u00fck\u00fcmlerine g\u00f6re \u00e7ekin \u00fczerinde yaz\u0131l\u0131 d\u00fczenleme tarihinden evvel \u00f6denmek i\u00e7in bankaya ibraz\u0131n\u0131n 31.12.2017 tarihine kadar ge\u00e7ersiz olmas\u0131; ayr\u0131ca ana maddelere g\u00f6re \u00e7ekle ilgili hukuki takip yap\u0131labilmesinin ve kar\u015f\u0131l\u0131ks\u0131z \u00e7\u0131kan \u00e7ekle ilgili m\u00fceyyide tatbik edilmesinin \u00e7ekin \u00fczerinde yaz\u0131l\u0131 d\u00fczenleme tarihine g\u00f6re kanuni ibraz s\u00fcresi i\u00e7erisinde ibraz edilmesine ba\u011fl\u0131 olmas\u0131 ve son olarak kar\u015f\u0131l\u0131ks\u0131z \u00e7\u0131kan \u00e7ekin bedelinin \u00f6denmek istenmesi h\u00e2linde kanuni faizin, \u00fczerinde yaz\u0131l\u0131 d\u00fczenleme tarihine g\u00f6re kanun\u00ee ibraz tarihinden itibaren i\u015flemesi dikkate al\u0131nd\u0131\u011f\u0131nda, ger\u00e7ek mahiyeti itibariyle \u00e7eklerin vergi uygulamalar\u0131 bak\u0131m\u0131ndan vadeli olma hususiyetini kazand\u0131\u011f\u0131n\u0131 s\u00f6ylemek m\u00fcmk\u00fcn olacakt\u0131r.<\/p>\n

2.2.2. 213 say\u0131l\u0131 Kanunun 281 inci maddesinde “Alacaklar mukayyet de\u011ferleriyle de\u011ferlenir. Mevduat veya kredi s\u00f6zle\u015fmelerine m\u00fcstenit alacaklar de\u011ferleme g\u00fcn\u00fcne kadar hesaplanacak faizleriyle birlikte dikkate al\u0131n\u0131r.<\/p>\n

Vadesi gelmemi\u015f olan senede ba\u011fl\u0131 alacaklar de\u011ferleme g\u00fcn\u00fcn\u00fcn k\u0131ymetine irca olunabilir. Bu takdirde, senette faiz nispeti a\u00e7\u0131klanm\u0131\u015f ise bu nispet, a\u00e7\u0131klanmam\u0131\u015fsa Cumhuriyet Merkez Bankas\u0131n\u0131n resmi iskonto haddi uygulan\u0131r.<\/p>\n

Bankalar ve bankerler ile sigorta \u015firketleri alacaklar\u0131n\u0131 ya Cumhuriyet Merkez Bankas\u0131n\u0131n resmi iskonto haddi veya muamelelerinde uygulad\u0131klar\u0131 faiz haddi ile de\u011ferleme g\u00fcn\u00fc k\u0131ymetine irca ederler.” h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

An\u0131lan Kanunun 285 inci maddesinde de “Bor\u00e7lar mukayyet de\u011ferleriyle de\u011ferlenir. Mevduat veya kredi s\u00f6zle\u015fmelerine m\u00fcstenit bor\u00e7lar de\u011ferleme g\u00fcn\u00fcne kadar hesaplanacak faizleriyle birlikte dikkate al\u0131n\u0131r.<\/p>\n

Vadesi gelmemi\u015f olan senede ba\u011fl\u0131 bor\u00e7lar de\u011ferleme g\u00fcn\u00fc k\u0131ymetine irca olunabilir. Bu takdirde senette faiz nispeti a\u00e7\u0131klanm\u0131\u015fsa bu nispet, a\u00e7\u0131klanmam\u0131\u015fsa Cumhuriyet Merkez Bankas\u0131n\u0131n resmi iskonto haddinde bir faiz uygulan\u0131r.<\/p>\n

Banka ve bankerler ile sigorta \u015firketleri bor\u00e7lar\u0131n\u0131, Cumhuriyet Merkez Bankas\u0131na resmi iskonto haddi veya muamelelerinde uygulad\u0131klar\u0131 faiz haddiyle, de\u011ferleme g\u00fcn\u00fc k\u0131ymetine irca ederler.<\/p>\n

Alacak senetlerini de\u011ferleme g\u00fcn\u00fcn\u00fcn k\u0131ymetine irca eden m\u00fckellefler, bor\u00e7 senetlerini de ayn\u0131 \u015fekilde i\u015fleme t\u00e2bi tutmak zorundad\u0131rlar.” h\u00fckm\u00fc bulunmaktad\u0131r.<\/p>\n

Buna g\u00f6re, 213 say\u0131l\u0131 Kanun uyar\u0131nca vadesi gelmemi\u015f olan alacak ve bor\u00e7 senetlerinin reeskonta t\u00e2bi tutulmas\u0131 gerekecektir. Ancak, bir \u00f6deme arac\u0131 olarak kullan\u0131lmakla beraber yukar\u0131da yer verilen yasal d\u00fczenlemeler \u00e7er\u00e7evesinde vergi uygulamalar\u0131 bak\u0131m\u0131ndan \u00e7ekin vadeli olabilece\u011fi ve de\u011ferleme g\u00fcn\u00fcnde vadesi gelmemi\u015f senede ba\u011fl\u0131 alacak ve bor\u00e7lar i\u00e7in uygulanmas\u0131 \u00f6ng\u00f6r\u00fclen 213 say\u0131l\u0131 Kanunda yer alan reeskont uygulamas\u0131ndan yararlan\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011fu ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n

3.Sonu\u00e7<\/p>\n

Uygulamada birli\u011fin sa\u011flanmas\u0131 amac\u0131yla yukar\u0131da yap\u0131lan a\u00e7\u0131klamalar do\u011frultusunda ileri d\u00fczenleme tarihli \u00e7eklerin de\u011ferleme g\u00fcn\u00fcnde vadesi gelmemi\u015f senede ba\u011fl\u0131 alacak ve bor\u00e7lar i\u00e7in uygulanmas\u0131 \u00f6ng\u00f6r\u00fclen reeskont uygulamas\u0131ndan yararlanmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n

Duyurulur.<\/p>\n

Mehmet K\u0130LC\u0130<\/p>\n

Gelir \u0130daresi Ba\u015fkan\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"

Vadeli \u00c7eklerde Reeskont Uygulamas\u0131na \u0130li\u015fkin Vergi Usul Kanunu Sirk\u00fcleri Yay\u0131nland\u0131. VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130 \/ 64 Konusu : Vadeli \u00c7eklerde Reeskont Uygulamas\u0131 Tarihi : 30\/04\/2013 Say\u0131s\u0131 : VUK-64\/2013-9\/ Vadeli \u00c7eklerde Reeskont Uygulamas\u0131-2 \u0130lgili oldu\u011fu maddeler: Vergi Usul Kanunu Madde 281, Madde 285 1. Giri\u015f \u00c7eklerde reeskont uygulamas\u0131na dair a\u00e7\u0131klamalar i\u015fbu Sirk\u00fclerin konusunu te\u015fkil etmektedir. 1.1. …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[353],"tags":[462,119,399,463,30],"class_list":["post-968","post","type-post","status-publish","format-standard","","category-gib-2","tag-cek","tag-reeskont","tag-sirku","tag-vade","tag-vergi"],"yoast_head":"\nVadeli \u00c7eklerde Reeskont Uygulamas\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/vadeli-ceklerde-reeskont-uygulamasi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vadeli \u00c7eklerde Reeskont Uygulamas\u0131\" \/>\n<meta property=\"og:description\" content=\"Vadeli \u00c7eklerde Reeskont Uygulamas\u0131na \u0130li\u015fkin Vergi Usul Kanunu Sirk\u00fcleri Yay\u0131nland\u0131. 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