{"id":14723,"date":"2019-07-03T08:30:46","date_gmt":"2019-07-03T08:30:46","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2019\/07\/03\/kamu-alacaklarinda-gecikme-zammi-orani-aylik-25-olarak-yeniden-belirlendi\/"},"modified":"2022-06-09T12:33:02","modified_gmt":"2022-06-09T12:33:02","slug":"kamu-alacaklarinda-gecikme-zammi-orani-aylik-25-olarak-yeniden-belirlendi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2019\/07\/03\/kamu-alacaklarinda-gecikme-zammi-orani-aylik-25-olarak-yeniden-belirlendi\/","title":{"rendered":"Kamu Alacaklar\u0131nda Gecikme Zamm\u0131 Oran\u0131 Ayl\u0131k %2,5 Olarak Yeniden Belirlendi"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>29 Haziran 2019 tarih ve 30816 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 1266 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;<strong>Karar<\/strong>&#8220;) ile 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 51. maddesinde d\u00fczenlenen gecikme zamm\u0131 oran\u0131 yeniden belirlenmi\u015ftir.<\/p>\n<p><strong>Karar Neyi D\u00fczenliyor?<\/strong><\/p>\n<p>S\u00f6z konusu madde uyar\u0131nca amme alaca\u011f\u0131n\u0131n \u00f6deme m\u00fcddeti i\u00e7inde \u00f6denmeyen k\u0131sm\u0131na vadenin bitim tarihinden itibaren her ay i\u00e7in ayr\u0131 ayr\u0131 gecikme zamm\u0131 uygulanaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015f ve Cumhurba\u015fkan\u0131 gecikme zamm\u0131 oran\u0131n\u0131 belirli oranlarda indirmeye ve art\u0131rmaya yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>Cumhurba\u015fkan\u0131 ilgili maddede kendisine verilen yetkiye dayanarak, hali haz\u0131rda ayl\u0131k %2 olarak uygulanan gecikme zamm\u0131 oran\u0131n\u0131 bu Karar ile 1 Temmuz 2019 tarihinden itibaren ge\u00e7erli olmak \u00fczere ayl\u0131k % 2,5 olarak yeniden belirlemi\u015ftir.<\/p>\n<p>Bu belirleme sonras\u0131nda, Vergi Usul Kanunu&#8217;nun 112. maddesi uyar\u0131nca vergi alacaklar\u0131 i\u00e7in ge\u00e7erli olan gecikme faizi oran\u0131 da ayl\u0131k % 2,5 olarak uygulanacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 29 Haziran 2019 tarih ve 30816 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 1266 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;Karar&#8220;) ile 6183 say\u0131l\u0131 [&hellip;]<\/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-14723","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kamu Alacaklar\u0131nda Gecikme Zamm\u0131 Oran\u0131 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