{"id":1268,"date":"2016-08-25T09:13:06","date_gmt":"2016-08-25T06:13:06","guid":{"rendered":"https:\/\/adalethazar.com\/?p=1268"},"modified":"2016-08-25T09:13:06","modified_gmt":"2016-08-25T06:13:06","slug":"vergi-barisi-basvurulari-basladi","status":"publish","type":"post","link":"https:\/\/adalethazar.com\/index.php\/vergi-barisi-basvurulari-basladi\/","title":{"rendered":"Vergi bar\u0131\u015f\u0131 ba\u015fvurular\u0131 ba\u015flad\u0131"},"content":{"rendered":"<h2 class=\"col-lg-12 col-md-12 col-sm-12 col-xs-12 authorNameDate\">Bloomberght &#8211; Ev al\u0131p satarak para kazananlar, kira gelirini beyan etmeyenler dikkat<\/h2>\n<p><!--more--><\/p>\n<p>Vergide b\u00fcy\u00fck yap\u0131land\u0131rma kanunu i\u00e7inde do\u011fru se\u00e7imler vatanda\u015f i\u00e7in b\u00fcy\u00fck kazan\u00e7lar sa\u011flayabilecek. Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 6736 say\u0131l\u0131 kanun ile beyan edilmemi\u015f veya eksik beyan edilmi\u015f gelirler Maliye\u2019ye bildirildi\u011finde vergi asl\u0131 \u00f6denecek, ceza ve faizler ise silinecek.<\/p>\n<p>Cuma g\u00fcn\u00fc Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren vergi, prim bor\u00e7lar\u0131n\u0131 yeniden yap\u0131land\u0131ran yasan\u0131n ayr\u0131nt\u0131lar\u0131n\u0131 i\u00e7eren tebli\u011f yay\u0131mland\u0131.<\/p>\n<p><strong>PE\u015e\u0130N \u00d6DEMEN\u0130N AVANTAJI NE?<\/strong><\/p>\n<p>-Vergi, idari para cezas\u0131 ve kanun kapsam\u0131na giren di\u011fer bor\u00e7 as\u0131llar\u0131n\u0131n tamam\u0131 ile Y\u0130-\u00dcFE oranlar\u0131 esas al\u0131narak hesaplanan tutar\u0131n \u00f6denmesi halinde;<br \/>\n-Gecikme faizi ve zamm\u0131 ile vergi asl\u0131na ba\u011fl\u0131 olan (vergi ziya\u0131) cezalar\u0131n\u0131n tahsilinden vazge\u00e7ilecek.<br \/>\n-Y\u0130-\u00dcFE oran\u0131nda hesaplanan tutardan ayr\u0131ca % 50 indirim yap\u0131lacak.<br \/>\n-Pe\u015fin \u00f6demenin 30 Kas\u0131m 2016 tarihine kadar yap\u0131lmas\u0131 gerekiyor.<\/p>\n<p><strong>HANG\u0130 BOR\u00c7LARI KAPSIYOR?<\/strong><\/p>\n<p>-30 Haziran 2016 tarihinden \u00f6nceki d\u00f6nemlere ait\u00a0 Vergi, resim ve har\u00e7lar.<br \/>\n-30 Haziran 2016 tarihinden \u00f6nce verilen, Askerlik para cezas\u0131, Se\u00e7im para cezas\u0131,\u00a0 N\u00fcfus para cezas\u0131, Trafik idari para cezas\u0131, Karayollar\u0131 ta\u015f\u0131ma idari para cezas\u0131, Otoyollar ve k\u00f6pr\u00fclerden ihlalli ge\u00e7i\u015f para cezas\u0131, RT\u00dcK taraf\u0131ndan verilen para cezas\u0131.<br \/>\n-VADESI 19 A\u011eUSTOS 2016\u2019DAN \u00d6NCE OLAN, Ecrimisil,Kaynak kullan\u0131m destekleme fonu,\u00d6\u011frenim kredisi, katk\u0131 kredisi alacaklar\u0131.<\/p>\n<p><strong>BOR\u00c7LAR NASIL YAPILANDIRILACAK?<\/strong><\/p>\n<p>-Vergi, idari para cezas\u0131 ve kanun kapsam\u0131na giren di\u011fer bor\u00e7 as\u0131llar\u0131n\u0131n tamam\u0131 ile Y\u0130-\u00dcFE oranlar\u0131 esas al\u0131narak hesaplanan tutar\u0131n \u00f6denmesi halinde; Gecikme faizi ve zamm\u0131 ile vergi asl\u0131na ba\u011fl\u0131 olan (vergi ziya\u0131) cezalar\u0131n\u0131n tahsilinden vazge\u00e7ilecek.<br \/>\n-Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n (usuls\u00fczl\u00fck ve \u00f6zel usuls\u00fczl\u00fck) % 50\u2019sinin \u00f6denmesi durumunda, kalan % 50\u2019sinin tahsilinden vazge\u00e7ilecek. Vadesi 31 Aral\u0131k 2011 tarihinden \u00f6nce olan 50 TL ve alt\u0131ndaki bor\u00e7lar ba\u015fvuru aranmaks\u0131z\u0131n silinecek.<\/p>\n<p><strong>BUNLAR \u00c7OK \u00d6NEML\u0130<\/strong><\/p>\n<p>-Bir takvim y\u0131l\u0131nda 2 taneden fazla taksitin s\u00fcresinde \u00f6denmemesi veya eksik \u00f6denmesi halinde kanundan yararlanma hakk\u0131 kaybedilecek.<br \/>\n-Yap\u0131land\u0131rmadan yararlanabilmek i\u00e7in ilk iki taksitin eksiksiz ve s\u00fcresinde \u00f6denmesi \u015fart.<\/p>\n<p><strong>ZAMANINDA \u00d6DEYEN\u0130N VERG\u0130S\u0130 Y\u00dcZDE 5 \u0130NECEK<\/strong><\/p>\n<p>-Gelir ve kurumlar vergisi m\u00fckellefleri; y\u0131ll\u0131k beyannamelerinde beyan ettikleri matrahlar\u0131n\u0131, ilgili y\u0131llardaki matrah art\u0131r\u0131m oranlar\u0131ndan az olmamak \u00fczere art\u0131racak.<br \/>\n-Y\u0131l\u0131n belli bir k\u0131sm\u0131nda faaliyette bulunmu\u015f m\u00fckellefler,\u00a0 Daha \u00f6nce m\u00fckellefiyet tesis ettirmemi\u015f ki\u015filer de matrah art\u0131r\u0131m\u0131nda bulunabilecek.<br \/>\n-Art\u0131r\u0131mda bulunulan y\u0131llar i\u00e7in y\u0131ll\u0131k gelir ve kurumlar vergisi incelemesi ve bu y\u0131llara ili\u015fkin olarak bu vergi t\u00fcrleri i\u00e7in daha sonra ba\u015fka bir tarhiyat yap\u0131lmayacak<\/p>\n<p><strong>MATRAH ARTIRIMI NERELERDE YAPILACAK?<\/strong><\/p>\n<p>Vergi tevkifat\u0131 yapmakla sorumlu olan m\u00fckellefler, 2011-2015 y\u0131llar\u0131nda beyan ettikleri;<\/p>\n<p>-\u00dccret \u00f6demeleri, Serbest meslek erbab\u0131na yap\u0131lan \u00f6demeler, Kira \u00f6demeleri, Y\u0131llara sari in\u015faat ve onar\u0131m i\u015flerine ili\u015fkin \u00f6demeler, \u00c7ift\u00e7ilere yap\u0131lan \u00f6demeler, Vergiden muaf esnafa yap\u0131lan \u00f6demeler, \u00fczerinden yap\u0131lan tevkifatlar nedeniyle matrah ve vergi art\u0131r\u0131m\u0131nda bulunulabilecek.<\/p>\n<p>-Matrah art\u0131r\u0131m\u0131 yap\u0131lmas\u0131 halinde vergi incelemesi ve tarhiyat yap\u0131lmayacak.<\/p>\n<p>-\u00d6demeler www.gib.gov.tr adresinden internet vergi dairesine ya da ba\u011fl\u0131 olunan vergi dairesine yap\u0131lacak.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bloomberght &#8211; Ev al\u0131p satarak para kazananlar, kira gelirini beyan etmeyenler dikkat<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"views":1152,"_links":{"self":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts\/1268"}],"collection":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/comments?post=1268"}],"version-history":[{"count":1,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts\/1268\/revisions"}],"predecessor-version":[{"id":1269,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts\/1268\/revisions\/1269"}],"wp:attachment":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/media?parent=1268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/categories?post=1268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/tags?post=1268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}