{"id":19583,"date":"2021-06-14T09:53:12","date_gmt":"2021-06-14T09:53:12","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=19583"},"modified":"2021-10-03T21:13:26","modified_gmt":"2021-10-03T21:13:26","slug":"yeni-vergi-affi-yururluge-girdi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2021\/06\/14\/yeni-vergi-affi-yururluge-girdi\/","title":{"rendered":"Yeni Vergi Aff\u0131 Y\u00fcr\u00fcrl\u00fc\u011fe Girdi"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na dair h\u00fck\u00fcmleri i\u00e7eren 7326 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun (&#8220;<strong>7326 say\u0131l\u0131 Kanun<\/strong>&#8220;), 9 Haziran 2021 tarihli Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p><strong>Kanun Ne Getiriyor?<\/strong><\/p>\n<p>Yeniden yap\u0131land\u0131rma genel olarak 30 Nisan 2021 ve \u00f6ncesindeki d\u00f6nemlere ili\u015fkin vergiler ile buna ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri ve vergi asl\u0131na ba\u011fl\u0131 olmayan di\u011fer vergi cezalar\u0131n\u0131 kaps\u0131yor.<\/p>\n<p><strong>1. Kesinle\u015fmi\u015f Alacaklar<\/strong><\/p>\n<p>7326 say\u0131l\u0131 Kanun&#8217;un yay\u0131m tarihi olan 9 Haziran 2021 itibar\u0131yla (bu tarih dahil) vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan<\/p>\n<ul>\n<li>vergilerin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131n\u0131n ve gecikme faizi\/zamm\u0131 yerine 9 Haziran 2021&#8217;e kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi cezalar\u0131n\u0131n ve bu cezalara ba\u011fl\u0131 gecikme faizi\/zamlar\u0131n\u0131n tamam\u0131n\u0131n,<\/li>\n<li>bir vergi asl\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesilen vergi cezalar\u0131 ile i\u015ftirak nedeniyle kesilen vergi cezalar\u0131n\u0131n %50&#8217;sinin ve gecikme zamm\u0131 yerine 9 Haziran 2021&#8217;e kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi cezas\u0131n\u0131n kalan %50&#8217;sinin ve bu cezalara ba\u011fl\u0131 gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n<\/li>\n<\/ul>\n<p>tahsilinden vazge\u00e7ilecek.<\/p>\n<p><strong>2. Kesinle\u015fmemi\u015f veya dava safhas\u0131nda bulunan alacaklar<\/strong><\/p>\n<p><strong>a) 9 Haziran 2021 itibar\u0131yla ilk derece mahkemelerinde 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<p>Vergi asl\u0131n\u0131n %50&#8217;sinin ve gecikme faizi\/zamm\u0131 yerine vergi asl\u0131n\u0131n %50&#8217;si \u00fczerinden 9 Haziran 2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50&#8217;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\u00e7ilecek.<br \/>\nUzla\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<p><strong>b) \u0130stinaf veya temyiz s\u00fcreleri ge\u00e7memi\u015f ya da istinaf\/itiraz veya temyiz yoluna ba\u015fvurulmu\u015f ya da karar d\u00fczeltme talep s\u00fcresi ge\u00e7memi\u015f veya karar d\u00fczeltme yoluna ba\u015fvurulmu\u015f olan vergi tarhiyatlar\u0131<\/strong><\/p>\n<p>Bu hallerde tahsilinden vazge\u00e7ilecek tutar 9 Haziran 2021&#8217;den \u00f6nce verilen en son mahkeme karar\u0131n\u0131n tarhiyata ili\u015fkin terkin, tasdik veya bozma karar\u0131 olmas\u0131na g\u00f6re de\u011fi\u015fiyor. Buna g\u00f6re en son karar\u0131n:<\/p>\n<ul>\n<li>Terkine ili\u015fkin olmas\u0131 halinde, ilk tarhiyata esas verginin %10&#8217;unun ve gecikme faizi yerine vergi asl\u0131n\u0131n %10&#8217;u \u00fczerinden 9 Haziran 2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %90&#8217;\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar\u0131 i\u00e7in %10&#8217;ununun \u00f6denmesi \u015fart\u0131yla kalan %90&#8217;\u0131n\u0131n) tahsilinden vazge\u00e7ilecek.<\/li>\n<li>Tasdik veya tadilen tasdike ili\u015fkin olmas\u0131 halinde, tasdik edilen vergilerin tamam\u0131n\u0131n, terkin edilen vergilerin %10&#8217;unun ve bu tutarlara ili\u015fkin gecikme faizi yerine 9 Haziran 2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %90&#8217;\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar\u0131 i\u00e7in %50&#8217;sinin \u00f6denmesi \u015fart\u0131yla kalan k\u0131sm\u0131n\u0131n) tahsilinden vazge\u00e7ilecek.<\/li>\n<li>Bozma karar\u0131 olmas\u0131 halinde, vergi asl\u0131n\u0131n %50&#8217;sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50&#8217;si \u00fczerinden 9 Haziran 2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50&#8217;si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan vergi cezalar\u0131 i\u00e7in %25&#8217;inin \u00f6denmesi \u015fart\u0131yla kalan %75&#8217;inin) tahsilinden vazge\u00e7ilecek.<\/li>\n<li>K\u0131smen onama k\u0131smen bozma karar\u0131 olmas\u0131 halinde,\n<ul>\n<li>onanan k\u0131s\u0131m i\u00e7in onanan vergilerin tamam\u0131n\u0131n, terkin edilen vergilerin %10&#8217;unun ve bu tutarlara ili\u015fkin gecikme faizi yerine 9 Haziran 2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %90&#8217;\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar\u0131 i\u00e7in 50%&#8217;sinin \u00f6denmesi \u015fart\u0131yla kalan k\u0131sm\u0131n\u0131n) tahsilinden vazge\u00e7ilecek.<\/li>\n<li>bozulan k\u0131s\u0131m i\u00e7in vergi asl\u0131n\u0131n %50&#8217;sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50&#8217;si \u00fczerinden 9 Haziran 2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50&#8217;si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan vergi cezalar\u0131 i\u00e7in %25&#8217;inin \u00f6denmesi \u015fart\u0131yla kalan %75&#8217;inin) tahsilinden vazge\u00e7ilecek.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>3. \u0130nceleme ve tarhiyat a\u015famas\u0131nda bulunan vergiler<\/strong><\/p>\n<p>9 Haziran 2021&#8217;den \u00f6nce ba\u015flanan ve bu tarih itibariyle tamamlanamam\u0131\u015f vergi incelemelerine, matrah ve vergi art\u0131r\u0131m\u0131na ili\u015fkin h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla devam edilecek.<\/p>\n<p>9 Haziran 2021&#8217;den \u00f6nce ba\u015flanan ve bu tarih itibariyle tamamlanamam\u0131\u015f vergi incelemeleri sonucunda tarh edilecek vergi as\u0131llar\u0131n\u0131n %50&#8217;sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50&#8217;si \u00fczerinden 9 Haziran 2021 tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50&#8217;si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar\u0131n\u0131n %25&#8217;inin \u00f6denmesi \u015fart\u0131yla kalan %75&#8217;inin) tahsilinden vazge\u00e7ilecek.<\/p>\n<p><strong>4. Matrah ve vergi art\u0131r\u0131m\u0131<\/strong><\/p>\n<p>7326 say\u0131l\u0131 Kanun ile m\u00fckelleflere kurumlar vergisi, KDV ve baz\u0131 gelir ve kurumlar vergisi stopajlar\u0131 i\u00e7in matrah ve vergi art\u0131r\u0131m\u0131 imkan\u0131 getirildi.<\/p>\n<p>A\u015fa\u011f\u0131daki a\u00e7\u0131klamalara g\u00f6re matrah art\u0131r\u0131m\u0131nda bulunulmas\u0131, 9 Haziran 2021&#8217;den \u00f6nce ba\u015flam\u0131\u015f olan vergi incelemeleri ile takdir i\u015flemlerine engel te\u015fkil etmez. Ancak, art\u0131r\u0131mda bulunan m\u00fckellefler hakk\u0131nda ba\u015flan\u0131lan vergi incelemeleri ve takdir i\u015flemlerinin, 2 A\u011fustos 2021 tarihine kadar (bu tarih d\u00e2hil) sonu\u00e7land\u0131r\u0131lamamas\u0131 h\u00e2linde, bu i\u015flemlere devam edilemeyecek. \u0130nceleme ve takdir i\u015flemlerinin sonu\u00e7land\u0131r\u0131lmas\u0131ndan maksat, inceleme raporlar\u0131 ve takdir komisyonu kararlar\u0131n\u0131n vergi dairesi kay\u0131tlar\u0131na intikal ettirilmesidir.<\/p>\n<p><strong>a) Kurumlar vergisi matrah art\u0131m\u0131<\/strong><\/p>\n<p>Kurumlar vergisi m\u00fckelleflerinin y\u0131ll\u0131k kurumlar vergisi matrahlar\u0131n\u0131 31 A\u011fustos 2021 tarihine kadar (i) 2016 i\u00e7in %35, (ii) 2017 i\u00e7in %30, (iii) 2018 i\u00e7in %25, (iv) 2019 i\u00e7in %20 ve (v) 2020 i\u00e7in %15 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 kurumlar vergisi y\u00f6n\u00fcnden daha sonra ba\u015fka bir tarhiyat yap\u0131lamaz.<\/p>\n<p>Art\u0131r\u0131lan matrahlar %20 oran\u0131nda vergilendirilecek. Ancak, kurumlar vergisi m\u00fckelleflerinin, (i) art\u0131r\u0131mda bulunmak istedikleri y\u0131la ait beyannamelerini kanuni s\u00fcrelerinde vermi\u015f, (ii) bu vergi t\u00fcrlerinden tahakkuk eden vergilerini s\u00fcresinde \u00f6demi\u015f ve (iii) bu vergi t\u00fcrleri i\u00e7in bu Kanun&#8217;da \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&#8217;a g\u00f6re art\u0131r\u0131lan matrahlar\u0131 %15 oran\u0131nda vergilendirilecek.<\/p>\n<p>Kurumlar vergisi m\u00fckellefleri, art\u0131r\u0131mda bulunmak istedikleri y\u0131l ile ilgili olarak vermi\u015f olduklar\u0131 beyannamelerinde, zarar beyan etmi\u015f veya indirim ve istisnalar nedeniyle matrah olu\u015fmam\u0131\u015f ya da hi\u00e7 beyanname vermemi\u015f ise vergilendiremeye esas al\u0131nacak matrahlar ve art\u0131r\u0131lan matrahlar, (i) 2016 i\u00e7in 94.000 TL&#8217;den, (ii) 2017 i\u00e7in 99.600 TL&#8217;den, (iii) 2018 i\u00e7in 105.800 TL&#8217;den, (iv) 2019 i\u00e7in 112.400 TL&#8217;den ve (v) 2020 i\u00e7in 127.500 TL&#8217;den az olamaz.<\/p>\n<p><strong>b) KDV art\u0131r\u0131m\u0131<\/strong><\/p>\n<p>KDV m\u00fckelleflerinin, her bir vergilendirme d\u00f6nemine ili\u015fkin olarak verdikleri beyannamelerindeki hesaplanan KDV&#8217;nin y\u0131ll\u0131k toplam\u0131 \u00fczerinden (i) 2016 i\u00e7in %3, (ii) 2017 i\u00e7in %3, (iii) 2018 i\u00e7in %2,5, (iv) 2019 i\u00e7in %2 ve (v) 2020 i\u00e7in %2&#8217;den az olmamak \u00fczere belirlenecek KDV&#8217;yi, vergi art\u0131r\u0131m\u0131 olarak 31 A\u011fustos 2021&#8217;e kadar beyan etmeleri halinde, s\u00f6z konusu vergilendirme d\u00f6nemleri ile ilgili olarak haklar\u0131nda KDV incelemesi ve tarhiyat\u0131 yap\u0131lmayacak.<\/p>\n<p><strong>5. \u0130\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi<\/strong><\/p>\n<p>Kanun ile m\u00fckelleflere, herhangi bir vergi tarhiyat\u0131, vergi cezas\u0131 veya gecikme faizine maruz kalmadan a\u015fa\u011f\u0131daki \u015fekillerde i\u015fletme kay\u0131tlar\u0131n\u0131 d\u00fczeltme imk\u00e2n\u0131 getirildi.<\/p>\n<p><strong>a) \u0130\u015fletmede mevcut oldu\u011fu halde kay\u0131tlarda yer almayan emtia, makine, te\u00e7hizat ve demirba\u015flar<\/strong><\/p>\n<p>Gelir ve kurumlar vergisi m\u00fckellefleri, i\u015fletmede mevcut oldu\u011fu halde kay\u0131tlarda yer almayan emtia, makine, te\u00e7hizat ve demirba\u015flar\u0131 kendilerince veya ba\u011fl\u0131 olduklar\u0131 meslek kurulu\u015funca tespit edilecek rayi\u00e7 bedel ile 31 A\u011fustos 2021&#8217;e kadar bir envanter listesi ile vergi dairelerine bildirmek suretiyle defterlerine kaydedebilirler. Bildirime dahil edilen k\u0131ymetler i\u00e7in amortisman ayr\u0131lmaz.<\/p>\n<p>Beyan edilen 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 \u00f6denecek.<\/p>\n<p><strong>b) Kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan mallar<\/strong><\/p>\n<p>Gelir ve kurumlar vergisi m\u00fckellefleri, kay\u0131tlar\u0131nda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan emtialar\u0131n\u0131, 31 A\u011fustos 2021&#8217;e tarihine kadar, ayn\u0131 neviden emtialara ili\u015fkin cari y\u0131l kay\u0131tlar\u0131na g\u00f6re tespit edilen gayrisafi kar oran\u0131n\u0131 ve makine, te\u00e7hizat ve demirba\u015flara ili\u015fkin belirlenen rayi\u00e7 bedelleri 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<p><strong>c) Kay\u0131tlarda yer ald\u0131\u011f\u0131 halde i\u015fletmede bulunmayan kasa mevcudu ve ortaklardan alacaklar<\/strong><\/p>\n<p>Bilan\u00e7o esas\u0131na g\u00f6re defter tutan kurumlar vergisi m\u00fckellefleri, 31 Aral\u0131k 2020 itibar\u0131yla d\u00fczenledikleri bilan\u00e7olarda g\u00f6r\u00fclmekle birlikte i\u015fletmelerinde bulunmayan kasa mevcutlar\u0131 ve ortaklardan alacaklar\u0131 31 A\u011fustos 2021&#8217;e kadar vergi dairelerine beyan ederek kay\u0131tlar\u0131n\u0131 d\u00fczeltebilirler. Beyan edilen tutarlar \u00fczerinden %3 oran\u0131nda vergi hesaplanacak ve bu vergi beyanname verme s\u00fcresi i\u00e7inde \u00f6denecek.<\/p>\n<p><strong>6. \u00d6deme \u015fekilleri<\/strong><\/p>\n<p>Yeniden yap\u0131land\u0131rma imk\u00e2n\u0131ndan yararlanmak isteyen m\u00fckellefler, 31 A\u011fustos 2021&#8217;e kadar vergi dairelerine ba\u015fvurmal\u0131lar. M\u00fckellefler, 7326 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re hesaplanan tutarlar\u0131 pe\u015fin olarak veya taksitler halinde \u00f6deyebilecekler.<\/p>\n<p>Taksitle \u00f6deme yapacak m\u00fckelleflerin, ilk taksiti Eyl\u00fcl sonuna kadar \u00f6demek \u00fczere iki\u015fer ayl\u0131k d\u00f6nemler halinde azami 18 e\u015fit taksitte \u00f6demeleri gerekiyor. Bu durumda, m\u00fckelleflerin ba\u015fvuru s\u0131ras\u0131nda 6, 9, 12 veya 18 e\u015fit taksitte \u00f6deme se\u00e7eneklerinden birini tercih etmeleri gerekiyor. Hesaplanan tutarlar (i) 6 e\u015fit taksit i\u00e7in 1,09; (ii) 9 e\u015fit taksit i\u00e7in 1,135; (iii) 12 e\u015fit taksit i\u00e7in 1,18; (iv)18 e\u015fit taksit i\u00e7in 1,27 katsay\u0131s\u0131 ile \u00e7arp\u0131lacak.<\/p>\n<p>Hesaplanan tutarlar\u0131n tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7inde pe\u015fin olarak \u00f6denmesi halinde katsay\u0131 uygulanmayacak ve gecikme faizleri yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanan tutarlar\u0131n %90&#8217;\u0131n\u0131n tahsilinden vazge\u00e7ilecek.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>7326 say\u0131l\u0131 Kanun ile getirilen kapsaml\u0131 yeniden yap\u0131land\u0131rma imk\u00e2n\u0131, COVID-19 salg\u0131n\u0131 nedeniyle mali y\u00f6nden zor g\u00fcnler ge\u00e7iren m\u00fckelleflerin rahatlat\u0131lmas\u0131n\u0131 ve ayr\u0131ca Hazine&#8217;ye ilave gelir sa\u011flanmas\u0131n\u0131 hedefliyor. Kapsama giren m\u00fckelleflerin mevcut durumlar\u0131n\u0131 g\u00f6zden ge\u00e7irerek gerekli aksiyonlar\u0131 almas\u0131nda fayda g\u00f6r\u00fcyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler Vergi alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na dair h\u00fck\u00fcmleri i\u00e7eren 7326 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n [&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":[149,120],"tags":[95],"class_list":["post-19583","post","type-post","status-publish","format-standard","hentry","category-covid-19-tr","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - 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