{"id":3010,"date":"2014-08-21T08:52:54","date_gmt":"2014-08-21T05:52:54","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3010"},"modified":"2014-08-21T08:52:54","modified_gmt":"2014-08-21T05:52:54","slug":"1-sira-no-lu-mali-tatil-uygulamasi-hakkinda-genel-tebligin-diger-hususlar-baslikli-10-uncu-bolumune-iliskin-duyuru-20-08-14","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3010","title":{"rendered":"1 S\u0131ra No.lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011fin \u201cDi\u011fer Hususlar\u201d Ba\u015fl\u0131kl\u0131 10 uncu B\u00f6l\u00fcm\u00fcne \u0130li\u015fkin Duyuru      20-08-14"},"content":{"rendered":"<p>1 S\u0131ra No.lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011fin \u201cDi\u011fer Hususlar\u201d Ba\u015fl\u0131kl\u0131 10 uncu B\u00f6l\u00fcm\u00fcne \u0130li\u015fkin Duyuru      20-08-14<br \/>\n26.06.2012 tarihli duyuruda,<br \/>\n-5604 say\u0131l\u0131 Mal\u00ee Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanunun uygulamas\u0131na ili\u015fkin olarak 30.06.2007 tarihli ve 26568 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 1 S\u0131ra No.lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011fin \u201cDi\u011fer Hususlar\u201d ba\u015fl\u0131kl\u0131 10 uncu b\u00f6l\u00fcm\u00fcn\u00fcn \u00f6zel t\u00fcketim vergisi, banka ve sigorta muameleleri vergisi, \u00f6zel ileti\u015fim vergisi ile \u015fans oyunlar\u0131 vergisine ili\u015fkin olarak verilmesi gereken beyannamelerin verilme ve \u00f6deme s\u00fcrelerinin mali tatil nedeniyle uzamas\u0131n\u0131n s\u00f6z konusu olmayaca\u011f\u0131na ili\u015fkin k\u0131sm\u0131n\u0131n Dan\u0131\u015ftay Yedinci Daire Ba\u015fkanl\u0131\u011f\u0131n\u0131n 23.12.2011 tarihli ve Esas No:2009\/2636, Karar No:2011\/9721 say\u0131l\u0131 karar\u0131 ile iptal edildi\u011fi,<\/p>\n<p>-S\u00f6z konusu Kararla, 1 S\u0131ra No.lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011fin \u201cDi\u011fer Hususlar\u201d ba\u015fl\u0131kl\u0131 10 uncu b\u00f6l\u00fcm\u00fcn\u00fcn kanuni s\u00fcresinden sonra kendili\u011finden veya pi\u015fmanl\u0131k talepli olarak verilen beyannamelerin \u00f6deme s\u00fcrelerinin mali tatil sebebiyle s\u00f6z konusu s\u00fcrelerin uzamas\u0131n\u0131n m\u00fcmk\u00fcn bulunmad\u0131\u011f\u0131na ili\u015fkin k\u0131sm\u0131n\u0131n hukuken yok h\u00fckm\u00fcnde (keenlemyek\u00fcn) oldu\u011fu,<\/p>\n<p>-Bahsi ge\u00e7en karar\u0131n Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu nezdinde temyiz edildi\u011fi, temyizin neticesinin ayr\u0131ca ilan edilece\u011fi<\/p>\n<p>ifade edilmi\u015fti.<\/p>\n<p>Dan\u0131\u015ftay Vergi Dava Daireleri Kurulunun 13.11.2013 tarihli ve Esas No: 2012\/262, Karar No: 2013\/512 say\u0131l\u0131 karar\u0131yla temyiz talebimiz reddedilmi\u015f, bu karar\u0131n d\u00fczeltilmesine ili\u015fkin talebimiz de an\u0131lan Kurulun 28.05.2014 tarihli ve Esas No:2014\/351, Karar No: 2014\/526 say\u0131l\u0131 karar\u0131yla reddedilmi\u015f bulunmaktad\u0131r.<\/p>\n<p>Buna g\u00f6re, \u00f6zel t\u00fcketim vergisi, banka ve sigorta muameleleri vergisi, \u00f6zel ileti\u015fim vergisi ile \u015fans oyunlar\u0131 vergisine ili\u015fkin olarak verilmesi gereken beyannamelerin verilme ve \u00f6deme s\u00fcreleri ile kanuni s\u00fcresinden sonra kendili\u011finden veya pi\u015fmanl\u0131k talepli olarak verilen beyannamelerin \u00f6deme s\u00fcreleri de mali tatil kapsam\u0131na d\u00e2hil olmaktad\u0131r.<\/p>\n<p>Duyurulur. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>1 S\u0131ra No.lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011fin \u201cDi\u011fer Hususlar\u201d Ba\u015fl\u0131kl\u0131 10 uncu B\u00f6l\u00fcm\u00fcne \u0130li\u015fkin Duyuru 20-08-14 26.06.2012 tarihli duyuruda, -5604 say\u0131l\u0131 Mal\u00ee Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanunun uygulamas\u0131na ili\u015fkin olarak 30.06.2007 tarihli ve 26568 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 1 S\u0131ra No.lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011fin \u201cDi\u011fer Hususlar\u201d ba\u015fl\u0131kl\u0131 10 uncu b\u00f6l\u00fcm\u00fcn\u00fcn [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3010","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3010"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3010"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3010\/revisions"}],"predecessor-version":[{"id":3011,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3010\/revisions\/3011"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}