{"id":17931,"date":"2020-11-19T08:56:29","date_gmt":"2020-11-19T08:56:29","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=17931"},"modified":"2022-06-09T13:09:24","modified_gmt":"2022-06-09T13:09:24","slug":"vergi-borclarina-yeniden-yapilandirma","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/11\/19\/vergi-borclarina-yeniden-yapilandirma\/","title":{"rendered":"Vergi Bor\u00e7lar\u0131na Yeniden Yap\u0131land\u0131rma"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>Baz\u0131 kamu alacaklar\u0131n\u0131n \u00f6denmesinde yeniden yap\u0131land\u0131rmaya ili\u015fkin h\u00fck\u00fcmleri i\u00e7eren 7256 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun (&#8220;<strong>7256 say\u0131l\u0131<\/strong> <strong>Kanun<\/strong>&#8220;) 17.11.2020 tarih ve 31307 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p>7256 say\u0131l\u0131 Kanun, vergi ve vergi cezalar\u0131, g\u00fcmr\u00fck vergisi ve cezalar\u0131, belediyelerin alacak ve bor\u00e7lar\u0131, idari para cezalar\u0131, Sosyal G\u00fcvenlik Kurumu prim alacak ve cezalar\u0131 ile di\u011fer baz\u0131 kamu alacaklar\u0131n\u0131n \u00f6denmesinde yeniden yap\u0131land\u0131rma imk\u00e2n\u0131 getiriyor. Bununla birlikte, bu duyurumuzda yaln\u0131zca vergi ve vergi cezalar\u0131na y\u00f6nelik yeniden yap\u0131land\u0131rma imk\u00e2n\u0131 ele al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>Kapsam\u0131 daha \u00f6nceki yap\u0131land\u0131rma kanunlar\u0131na k\u0131yasla dar olan 7256 say\u0131l\u0131 Kanun, yaln\u0131zca kesinle\u015fmi\u015f alacaklar\u0131n yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin h\u00fck\u00fcmler i\u00e7eriyor. Bir ba\u015fka deyi\u015fle, kesinle\u015fmemi\u015f veya dava safhas\u0131nda bulunan alacaklar, inceleme ve tarhiyat safhas\u0131nda bulunan i\u015flemler, matrah ve vergi art\u0131r\u0131m\u0131 ve i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesine y\u00f6nelik yap\u0131land\u0131rma imk\u00e2nlar\u0131 7256 say\u0131l\u0131 Kanun&#8217;da \u00f6ng\u00f6r\u00fclmedi.<\/p>\n<p><strong>D\u00fczenleme Ne Anlama Geliyor?<\/strong><\/p>\n<p>7256 say\u0131l\u0131 Kanun ile 31 A\u011fustos 2020 ve \u00f6ncesine ili\u015fkin vergiler ile vergi asl\u0131na ba\u011fl\u0131 olan ve olmayan vergi cezalar\u0131, gecikme faizleri ve gecikme zamlar\u0131n\u0131n \u00f6denmesine y\u00f6nelik yeniden yap\u0131land\u0131rma imk\u00e2n\u0131 getirildi. Buna g\u00f6re,<\/p>\n<ul>\n<li>31 A\u011fustos ve \u00f6ncesinde verilmesi gereken beyannamelere ili\u015fkin vergi ve vergi asl\u0131na ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri ile gecikme zamlar\u0131,<\/li>\n<li>31 A\u011fustos ve \u00f6ncesinde tahakkuk eden 2020 y\u0131l\u0131na ili\u015fkin vergi ve vergi asl\u0131na ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri ile gecikme zamlar\u0131,<\/li>\n<li>31 A\u011fustos ve \u00f6ncesinde yap\u0131lan tespitlere ili\u015fkin vergi asl\u0131na ba\u011fl\u0131 olmayan vergi cezalar\u0131<\/li>\n<\/ul>\n<p>7256 say\u0131l\u0131 Kanun&#8217;da yer alan yap\u0131land\u0131rma imk\u00e2n\u0131ndan yararlanabilecek.<\/p>\n<p>Bu kapsamda, yeniden yap\u0131land\u0131rma imk\u00e2n\u0131n\u0131n kesinle\u015fmi\u015f vergi alacaklar\u0131na y\u00f6nelik sa\u011fland\u0131\u011f\u0131, 7256 say\u0131l\u0131 Kanun&#8217;un yay\u0131m tarihi olan <strong>17 Kas\u0131m 2020<\/strong> itibariyle (bu tarih d\u00e2hil) hen\u00fcz kesinle\u015fmeyen alacaklar bak\u0131m\u0131ndan yeniden yap\u0131land\u0131rma imk\u00e2n\u0131n\u0131n sa\u011flanmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n<p><strong>Yeniden Yap\u0131land\u0131rma Nas\u0131l Uygulanacak?<\/strong><\/p>\n<p>Vadesi gelmi\u015f olmas\u0131na ra\u011fmen \u00f6denmemi\u015f veya \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan vergilerin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131 \u00f6denecek; bunlara ba\u011fl\u0131 gecikme faizi ve zamm\u0131 gibi fer&#8217;i alacaklar yerine ise 17 Kas\u0131m 2020 tarihine kadarki s\u00fcre i\u00e7in Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 uyar\u0131nca hesaplanacak tutar \u00f6denecektir. \u00d6denmemi\u015f olan tutar yaln\u0131zca fer&#8217;i alacaktan ibaret ise fer&#8217;i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 uyar\u0131nca hesaplanacak tutar \u00f6denecektir. Bu durumda, vergilere ba\u011fl\u0131 gecikme faizi ve gecikme zamm\u0131 gibi fer\u2019i alacaklar ile asl\u0131 17 Kas\u0131m 2020 tarihinden \u00f6nce \u00f6denmi\u015f olanlar d\u00e2hil olmak \u00fczere vergi asl\u0131na ba\u011fl\u0131 olarak kesilen vergi cezalar\u0131 ve bu cezalara ba\u011fl\u0131 gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek.<\/p>\n<p>Herhangi bir vergi asl\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesilmi\u015f olup vadesi gelmi\u015f olmas\u0131na ra\u011fmen \u00f6denmemi\u015f veya \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan vergi cezalar\u0131nda, cezalar\u0131n %50&#8217;si \u00f6denecek ve bu tutara gecikme zamm\u0131 yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oran\u0131 esas al\u0131narak hesaplanacak tutar \u00f6denecektir.<\/p>\n<p>\u00d6denmemi\u015f olan tutar yaln\u0131zca gecikme zamm\u0131ndan ibaret ise fer&#8217;i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 uyar\u0131nca hesaplanacak tutar \u00f6denecektir. Bu durumda, cezalar\u0131n kalan %50\u2019si ve bu cezalara ba\u011fl\u0131 gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek.<\/p>\n<p><strong>Yeniden Yap\u0131land\u0131r\u0131lan Vergi Bor\u00e7lar\u0131 Nas\u0131l \u00d6denecek?<\/strong><\/p>\n<p>Vergi bor\u00e7 ve cezalar\u0131na ili\u015fkin olarak 7256 say\u0131l\u0131 Kanun&#8217;da yer alan yeniden yap\u0131land\u0131rma imk\u00e2n\u0131ndan yararlan\u0131labilmesi i\u00e7in <strong>31 Aral\u0131k 2020<\/strong> tarihine kadar ilgili vergi dairesine ba\u015fvurulmas\u0131 gerekiyor. Yeniden yap\u0131land\u0131r\u0131lan tutarlar pe\u015fin olarak \u00f6denebilece\u011fi gibi taksitler halinde de \u00f6denebilecek. Yeniden yap\u0131land\u0131r\u0131lan tutarlar\u0131n taksitle \u00f6denmesi durumunda, 7256 say\u0131l\u0131 Kanun&#8217;da belirtilen katsay\u0131lar\u0131n uygulanmas\u0131 suretiyle ve iki\u015fer ayl\u0131k d\u00f6nemler halinde 18 taksite kadar taksitlendirme imk\u00e2n\u0131 tan\u0131nmakta. Bunun yan\u0131nda,<\/p>\n<ul>\n<li>yeniden yap\u0131land\u0131r\u0131lan tutar\u0131n tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresinde \u00f6denmesi halinde katsay\u0131 uygulanmayacak ve\n<ul>\n<li>fer&#8217;i alacaklar yerine hesaplanan tutar\u0131n %90&#8217;\u0131 tahsil edilmeyecek,<\/li>\n<li>yeniden yap\u0131land\u0131r\u0131lan alacak fer&#8217;i alacaktan ibaret ise bu alacak i\u00e7in hesaplanacak tutar \u00fczerinden %50 indirim yap\u0131lacakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li>yeniden yap\u0131land\u0131r\u0131lan tutar\u0131n tamam\u0131n\u0131n ilk iki taksit \u00f6deme s\u00fcresinde \u00f6denmesi halinde yine katsay\u0131 uygulanmayacak ve\n<ul>\n<li>fer&#8217;i alacaklar yerine hesaplanan tutarda %50 indirim yap\u0131lacak,<\/li>\n<li>yeniden yap\u0131land\u0131r\u0131lan alacak fer&#8217;i alacaktan ibaret ise bu alacak i\u00e7in hesaplanacak tutar \u00fczerinden %25 indirim yap\u0131lacakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Yeniden yap\u0131land\u0131rma imk\u00e2n\u0131ndan yararlananlar, ilgili vergi ve cezalara ili\u015fkin olarak dava a\u00e7amayacak, mevcut davalar\u0131ndan feragat edecek ve kanun yollar\u0131na ba\u015fvuramayacaklard\u0131r.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>7256 say\u0131l\u0131 Kanun ile 17 Kas\u0131m 2020 itibariyle kesinle\u015fmi\u015f vergi alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na imk\u00e2n tan\u0131nmakta ve bu yolla m\u00fckelleflere Covid-19 salg\u0131n\u0131 nedeniyle kar\u015f\u0131la\u015ft\u0131klar\u0131 ekonomik zorluklara y\u00f6nelik bir rahatlama sa\u011flanmas\u0131 hedeflenmektedir. Yeniden yap\u0131land\u0131rman\u0131n kapsam\u0131 beklentilerin aksine yaln\u0131zca kesinle\u015fmi\u015f alacaklar ile s\u0131n\u0131rl\u0131 tutulmu\u015f olsa da, ekonomik g\u00fc\u00e7l\u00fck ya\u015fayan ve kesinle\u015fmi\u015f vergi bor\u00e7lar\u0131n\u0131 \u00f6deyemeyen m\u00fckelleflerin k\u0131smen de olsa rahatlayabilece\u011fi kanaatindeyiz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler Baz\u0131 kamu alacaklar\u0131n\u0131n \u00f6denmesinde yeniden yap\u0131land\u0131rmaya ili\u015fkin h\u00fck\u00fcmleri i\u00e7eren 7256 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda [&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":[120,149],"tags":[95],"class_list":["post-17931","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","category-covid-19-tr","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>Vergi Bor\u00e7lar\u0131na Yeniden Yap\u0131land\u0131rma<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler Baz\u0131 kamu alacaklar\u0131n\u0131n \u00f6denmesinde yeniden yap\u0131land\u0131rmaya ili\u015fkin h\u00fck\u00fcmleri i\u00e7eren 7256 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131\" \/>\n<meta name=\"robots\" content=\"index, follow, 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