{"id":14622,"date":"2018-05-08T09:53:59","date_gmt":"2018-05-08T09:53:59","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2018\/05\/08\/vergi-affi-yolda\/"},"modified":"2022-06-09T12:12:49","modified_gmt":"2022-06-09T12:12:49","slug":"vergi-affi-yolda","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2018\/05\/08\/vergi-affi-yolda\/","title":{"rendered":"Vergi Aff\u0131 Yolda"},"content":{"rendered":"

Yeni Geli\u015fme<\/strong><\/p>\n

Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Tasar\u0131s\u0131 (“Kanun Tasar\u0131s\u0131<\/strong>“) 30 Nisan 2018 tarihinde TBMM Ba\u015fkanl\u0131\u011f\u0131’na sunuldu.<\/p>\n

Bu mevzuat b\u00fcltenimizde, Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan takip edilen vergi alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin olarak Kanun Tasar\u0131s\u0131 ile getirilen ba\u015fl\u0131ca hususlara yer verilecektir. Kanunla\u015facak metinle b\u00fcltenimize konu edilen Kanun Tasar\u0131s\u0131 aras\u0131nda bir tak\u0131m farkl\u0131l\u0131klar olabilece\u011fi hususu g\u00f6z \u00f6n\u00fcne al\u0131nmal\u0131d\u0131r.<\/p>\n

Kanun Tasar\u0131s\u0131 Ne Getiriyor?<\/strong><\/p>\n

Yeniden yap\u0131land\u0131rman\u0131n kapsam\u0131na genel olarak 31.3.2018 \u00f6ncesi d\u00f6nemlere ili\u015fkin vergiler ile bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri ve gecikme zamlar\u0131 ve vergi asl\u0131na ba\u011fl\u0131 olmayan di\u011fer vergi cezalar\u0131 girmektedir.<\/p>\n

31.3.2018 tarihinden sonra \u00f6denmesi gereken gelir vergisi taksitleri ile gelir veya kurumlar vergisine mahsuben 2018 y\u0131l\u0131nda \u00f6denmesi gereken ge\u00e7ici vergiler ile 2018 y\u0131l\u0131 i\u00e7in tahakkuk eden motorlu ta\u015f\u0131tlar vergisi ikinci taksiti Kanun Tasar\u0131s\u0131’n\u0131n kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r.<\/p>\n

1. Kesinle\u015fmi\u015f alacaklar<\/strong><\/p>\n

Kanun’un yay\u0131m tarihi itibar\u0131yla vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f bulunan<\/p>\n

\u2022 vergilerin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131n\u0131n ve gecikme faizi\/zamm\u0131 yerine Kanun’un yay\u0131m tarihine kadar Y\u0130- \u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi cezalar\u0131n ve bu cezalara ba\u011fl\u0131 gecikme faizi\/zamlar\u0131n\u0131n tamam\u0131n\u0131n,<\/p>\n

\u2022 bir vergi asl\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesilmi\u015f vergi cezalar\u0131 ile i\u015ftirak nedeniyle kesilmi\u015f vergi cezalar\u0131n\u0131n %50\u2019sinin ve gecikme zamm\u0131 yerine Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi cezas\u0131n\u0131n kalan %50\u2019sinin ve bu cezalara ba\u011fl\u0131 gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n<\/p>\n

tahsilinden vazge\u00e7ilecektir.<\/p>\n

2. Kesinle\u015fmemi\u015f veya dava safhas\u0131nda bulunan alacaklar<\/strong><\/p>\n

a) Kanun’un yay\u0131m tarihi itibar\u0131yla ilk derece mahkemeleri nezdinde dava a\u00e7\u0131lm\u0131\u015f ya da dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan vergi tarhiyatlar\u0131<\/strong><\/p>\n

Vergi asl\u0131n\u0131n %50’sinin ve gecikme faizi\/zamm\u0131 yerine vergi asl\u0131n\u0131n %50’si \u00fczerinden Kanun’un yay\u0131m tarihine kadar Y\u0130- \u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50’si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (gecikme zamm\u0131\/faizi ve asl\u0131na ba\u011fl\u0131 olarak kesilen di\u011fer cezalar ve bunlara ait gecikme zamlar\u0131 dahil) tahsilinden vazge\u00e7ilecektir.<\/p>\n

Uzla\u015fma h\u00fck\u00fcmlerinden yararlan\u0131lmak \u00fczere ba\u015fvuruda bulunulmu\u015f, uzla\u015fma g\u00fcn\u00fc verilmemi\u015f veya uzla\u015fma g\u00fcn\u00fc gelmemi\u015f ya da uzla\u015fma sa\u011flanamam\u0131\u015f ancak dava a\u00e7ma s\u00fcresi ge\u00e7memi\u015f olanlar vergiler de bu kapsamdad\u0131r.<\/p>\n

b) \u0130tiraz\/istinaf veya temyiz s\u00fcreleri ge\u00e7memi\u015f ya da itiraz veya temyiz yoluna ba\u015fvurulmu\u015f ya da karar d\u00fczeltme talep s\u00fcresi ge\u00e7memi\u015f veya bu yola ba\u015fvurulmu\u015f olan vergi tarhiyatlar\u0131<\/strong><\/p>\n

Bu hallerde tahsilinden vazge\u00e7ilecek tutarlar Kanun’un yay\u0131m\u0131 tarihinden \u00f6nce verilen en son karar\u0131n tarhiyata ili\u015fkin terkin, tasdik veya ve bozma karar\u0131 olmas\u0131na g\u00f6re de\u011fi\u015fmektedir.<\/p>\n

\u2022 \u0130lk derece mahkemesi karar\u0131n\u0131n terkine<\/strong> ili\u015fkin olmas\u0131 halinde, ilk tarhiyata esas verginin %20\u2019sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %20’si \u00fczerinden Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %80’inin ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar\u0131 i\u00e7in %10\u2019nun \u00f6denmesi \u015fart\u0131yla kalan %90’\u0131n\u0131n) tahsilinden vazge\u00e7ilecektir.<\/p>\n

\u2022 \u0130lk derece mahkemesi karar\u0131n\u0131n tasdike<\/strong> ili\u015fkin olmas\u0131 halinde, tasdik edilen vergilerin tamam\u0131n\u0131n, terkin edilen vergilerin %20’sinin ve bu tutarlara ili\u015fkin gecikme faizi yerine Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi<\/p>\n

asl\u0131n\u0131n kalan %80’inin ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar\u0131 i\u00e7in 50%\u2019sinin \u00f6denmesi \u015fart\u0131yla kalan k\u0131sm\u0131n\u0131n) tahsilinden vazge\u00e7ilecektir.<\/p>\n

\u2022 Dan\u0131\u015ftay veya b\u00f6lge idare mahkemesinin bozma karar\u0131<\/strong> vermesi halinde, vergi asl\u0131n\u0131n %50’sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50’si \u00fczerinden Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50’si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar\u0131 i\u00e7in %25\u2019inin \u00f6denmesi \u015fart\u0131yla kalan %75\u2019inin) tahsilinden vazge\u00e7ilecektir.<\/p>\n

3. \u0130nceleme ve tarhiyat safhas\u0131nda bulunan vergiler<\/strong><\/p>\n

Kanun’un yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6nce ba\u015flan\u0131lm\u0131\u015f ve Kanun’un yay\u0131m tarihi itibariyle tamamlanamam\u0131\u015f vergi incelemeleri sonucunda tarh edilecek vergi as\u0131llar\u0131n\u0131n %50’sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50’si \u00fczerinden Kanun’un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun’da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50’si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar\u0131n\u0131n
\n%25\u2019inin \u00f6denmesi \u015fart\u0131yla kalan %75\u2019inin) tahsilinden vazge\u00e7ilecektir.<\/p>\n

4. Matrah ve vergi art\u0131r\u0131m\u0131<\/strong><\/p>\n

Kanun Tasar\u0131s\u0131 ile m\u00fckelleflere kurumlar vergisi, gelir vergisi, KDV ve baz\u0131 gelir ve kurumlar vergisi stopajlar\u0131 i\u00e7in matrah ve vergi art\u0131r\u0131m\u0131 imk\u00e2n\u0131 getirilmi\u015ftir.<\/p>\n

a) Kurumsal vergisi matrah art\u0131r\u0131m\u0131<\/strong><\/p>\n

Kurumlar vergisi m\u00fckelleflerinin y\u0131ll\u0131k kurumlar vergisi matrahlar\u0131n\u0131 Kanun’un yay\u0131m\u0131 tarihini izleyen ikinci ay\u0131n sonuna kadar 2013 y\u0131l\u0131 i\u00e7in %35, 2014 y\u0131l\u0131 i\u00e7in %30, 2015 y\u0131l\u0131 i\u00e7in %25 ve 2016 y\u0131l\u0131 i\u00e7in %20 oran\u0131ndan az olmamak \u00fczere art\u0131rmalar\u0131 halinde, art\u0131r\u0131mda bulunulan y\u0131llar i\u00e7in y\u0131ll\u0131k kurumlar vergisi incelemesi ve bu y\u0131llara ili\u015fkin olarak bu vergi t\u00fcrleri i\u00e7in daha sonra ba\u015fka bir tarhiyat yap\u0131lamaz.<\/p>\n

Art\u0131r\u0131lan matrahlar %20 oran\u0131nda vergilendirilir. Ancak, kurumlar vergisi m\u00fckelleflerinin art\u0131r\u0131mda bulunmak istedikleri y\u0131la ait beyannamelerini kanuni s\u00fcrelerinde vermi\u015f, bu vergi t\u00fcrlerinden tahakkuk eden vergilerini s\u00fcresinde \u00f6demi\u015f ve bu vergi t\u00fcrleri i\u00e7in bu Kanun\u2019da \u00f6ng\u00f6r\u00fclen kesinle\u015fmi\u015f alacaklar ve kesinle\u015fmemi\u015f veya dava safhas\u0131nda bulunan alacaklara ili\u015fkin h\u00fck\u00fcmlerden yararlanmam\u0131\u015f olmalar\u0131 \u015fart\u0131yla Kanun’a g\u00f6re art\u0131r\u0131lan matrahlar\u0131 %15 oran\u0131nda vergilendirilecektir.<\/p>\n

Kurumlar vergisi m\u00fckelleflerinin, art\u0131r\u0131mda bulunmak istedikleri y\u0131l ile ilgili olarak vermi\u015f olduklar\u0131 beyannamelerinde, zarar beyan edilmi\u015f olmas\u0131 veya indirim ve istisnalar nedeniyle matrah olu\u015fmamas\u0131 ya da hi\u00e7 beyanname verilmemi\u015f olmas\u0131 halinde, vergilendiremeye esas al\u0131nacak matrahlar ve Kanun’a g\u00f6re art\u0131r\u0131lan matrahlar, 2013 y\u0131l\u0131 i\u00e7in 36.190 TL’den, 2014 y\u0131l\u0131 i\u00e7in 38.323 TL’den, 2015 y\u0131l\u0131 i\u00e7in 40.701 TL’den, 2016 y\u0131l\u0131 i\u00e7in 43.260 TL’den az olamaz.<\/p>\n

Kanun Tasar\u0131 metni \u015fu haliyle 2017 y\u0131l\u0131n\u0131 kurumlar vergisi matrah art\u0131r\u0131m\u0131na dahil etmese de, TBMM nezdinde kanunla\u015facak metninde kurumlar vergisi matrah art\u0131r\u0131m\u0131na 2017 y\u0131l\u0131n\u0131n da d\u00e2hil edilece\u011fini \u00f6ng\u00f6r\u00fcyoruz.<\/p>\n

b) KDV art\u0131r\u0131m\u0131<\/strong><\/p>\n

KDV m\u00fckelleflerinin, her bir vergilendirme d\u00f6nemine ili\u015fkin olarak verdikleri beyannamelerindeki hesaplanan KDV’nin y\u0131ll\u0131k toplam\u0131 \u00fczerinden 2013 y\u0131l\u0131 i\u00e7in %3,5, 2014 y\u0131l\u0131 i\u00e7in %3, 2015 y\u0131l\u0131 i\u00e7in %2,5, 2016 y\u0131l\u0131 i\u00e7in %2 ve 2017 y\u0131l\u0131 i\u00e7in
\n%1,5 oran\u0131ndan az olmamak \u00fczere belirlenecek KDV’yi vergi art\u0131r\u0131m\u0131 olarak Kanun’un yay\u0131m tarihini izleyen ikinci ay\u0131n sonuna kadar beyan etmeleri halinde, kendileri nezdinde s\u00f6z konusu vergilendirme d\u00f6nemleri ile ilgili olarak KDV incelemesi ve tarhiyat\u0131 yap\u0131lamaz.<\/p>\n

5. \u0130\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi<\/strong><\/p>\n

Kanun Tasar\u0131s\u0131 ile m\u00fckelleflere, herhangi bir vergi cezas\u0131 veya gecikme faizine maruz kalmadan a\u015fa\u011f\u0131daki \u015fekillerde i\u015fletme kay\u0131tlar\u0131n\u0131 d\u00fczeltme imk\u00e2n\u0131 getirilmi\u015ftir.<\/p>\n

a) \u0130\u015fletmede mevcut oldu\u011fu halde kay\u0131tlarda yer almayan emtia, makine, te\u00e7hizat ve demirba\u015flar<\/strong><\/p>\n

Gelir ve kurumlar vergisi m\u00fckellefleri i\u015fletmede mevcut oldu\u011fu halde kay\u0131tlarda yer almayan emtia, makine, te\u00e7hizat ve demirba\u015flar\u0131 rayi\u00e7 bedel ile Kanun’un yay\u0131m tarihini izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar bir envanter listesi ile vergi dairelerine bildirmek suretiyle defterlerine kaydedebilirler. Genel orana tabi (%18) emtia, makine, te\u00e7hizat ve demirba\u015flar\u0131n \u00fczerinden %10 oran\u0131nda, indirimli orana tabi di\u011fer emtia, makine, te\u00e7hizat ve demirba\u015flar\u0131n bedeli \u00fczerinden tabi oldu\u011fu oranlar\u0131n yar\u0131s\u0131 esas al\u0131narak KDV hesaplan\u0131r ve ayr\u0131 bir beyanname ile sorumlu s\u0131fat\u0131yla beyan edilerek, beyanname verme s\u00fcresi i\u00e7inde \u00f6denir.<\/p>\n

b) Kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan mallar<\/strong><\/p>\n

Gelir ve kurumlar vergisi m\u00fckellefleri, kay\u0131tlar\u0131nda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan emtialar\u0131n\u0131, Kanun’un yay\u0131m tarihini izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar, ayn\u0131 neviden emtialara ili\u015fkin cari y\u0131l kay\u0131tlar\u0131na g\u00f6re tespit edilen gayrisafi kar oran\u0131n\u0131 dikkate alarak fatura d\u00fczenlemek ve her t\u00fcrl\u00fc vergisel y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmek suretiyle kay\u0131t ve beyanlar\u0131na intikal ettirebilirler<\/p>\n

c) Kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan kasa mevcudu ve ortaklardan alacaklar<\/strong><\/p>\n

Bilan\u00e7o esas\u0131na g\u00f6re defter tutan kurumlar vergisi m\u00fckellefleri, 31.12.2017 tarihi itibar\u0131yla d\u00fczenledikleri bilan\u00e7olarda g\u00f6r\u00fclmekle birlikte i\u015fletmelerinde bulunmayan kasa mevcutlar\u0131 ve ortaklardan alacaklar\u0131 Kanun’un yay\u0131m tarihini izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar vergi dairelerine beyan etmek suretiyle kay\u0131tlar\u0131n\u0131 d\u00fczeltebilirler. Beyan edilen tutarlar \u00fczerinden %3 oran\u0131nda vergiye tabi tutulur.<\/p>\n

6. \u00d6deme \u015fekilleri<\/strong><\/p>\n

Bu Kanun h\u00fck\u00fcmlerinden yararlanmak isteyen m\u00fckellefler, Kanun’un yay\u0131m tarihini izleyen ikinci ay\u0131n sonuna kadar vergi dairelerine ba\u015fvurmal\u0131d\u0131r. M\u00fckellefler, Kanun h\u00fck\u00fcmlerine g\u00f6re hesaplanan tutarlar\u0131 pe\u015fin veya taksitler halinde \u00f6deyebilirler.<\/p>\n

M\u00fckelleflerin Kanun kapsam\u0131nda \u00f6denecek tutarlar\u0131n ilk taksitini Kanun’un yay\u0131m tarihini izleyen d\u00f6rd\u00fcnc\u00fc aydan ba\u015flamak \u00fczere iki\u015fer ayl\u0131k d\u00f6nemler halinde azami 18 e\u015fit taksitte \u00f6demeleri gerekmektedir.<\/p>\n

Taksitle \u00f6denmek istenmesi halinde, m\u00fckelleflerin ba\u015fvuru s\u0131ras\u0131nda 6, 9, 12 veya 18 e\u015fit taksitte \u00f6deme se\u00e7eneklerinden birini tercih etmeleri gerekir. Hesaplanan tutarlar 6 e\u015fit taksit i\u00e7in 1,045; 9 e\u015fit taksit i\u00e7in 1,083; 12 e\u015fit taksit i\u00e7in 1,105; 18 e\u015fit taksit i\u00e7in 1,15 katsay\u0131s\u0131 ile \u00e7arp\u0131l\u0131r.<\/p>\n

Hesaplanan tutarlar\u0131n tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7inde pe\u015fin olarak \u00f6denmesi halinde katsay\u0131 uygulanmaz ve gecikme faizleri yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanan tutarlar\u0131n %90’\u0131n\u0131n tahsilinden vazge\u00e7ilir.<\/p>\n

Sonu\u00e7<\/strong><\/p>\n

TBMM’nin 24 Haziran 2018’de ger\u00e7ekle\u015fecek olan Cumhurba\u015fkanl\u0131\u011f\u0131 ve Milletvekili Genel Se\u00e7imi nedeniyle 17 May\u0131s 2018 tarihinde kapat\u0131lmas\u0131 planland\u0131\u011f\u0131ndan, Kanun Tasar\u0131’n\u0131n bu s\u00fcre zarf\u0131 i\u00e7erisinde kanunla\u015fmas\u0131n\u0131 bekliyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"

Yeni Geli\u015fme Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Tasar\u0131s\u0131 (“Kanun Tasar\u0131s\u0131“) 30 […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-14622","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\nVergi Aff\u0131 Yolda<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Tasar\u0131s\u0131 ("Kanun 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