24 Eyl\u00fcl 2014 \u00c7AR\u015eAMBA
\nResm\u00ee Gazete
\nSay\u0131 : 29129<\/p>\n
TEBL\u0130\u011e<\/p>\n
Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n
(SIRA NO: 440)<\/p>\n
213 say\u0131l\u0131 Vergi Usul Kanununun 5 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cM\u00fckelleflerin vergi tarh\u0131na esas olan beyanlar\u0131, kesinle\u015fen vergi ve cezalar\u0131 ile vadesi ge\u00e7ti\u011fi halde \u00f6denmemi\u015f bulunan vergi ve ceza miktarlar\u0131 Maliye Bakanl\u0131\u011f\u0131nca a\u00e7\u0131klanabilir. Maliye Bakanl\u0131\u011f\u0131 bu yetkisini mahalline devredebilir. Ayr\u0131ca, kamu g\u00f6revlilerince yap\u0131lan adli ve idari soru\u015fturmalarla ilgili olarak talep edilen bilgi ve belgeler ile bankalara, yapacaklar\u0131 vergi tahsiline y\u00f6nelik bilgiler verilebilir. Sahte veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge d\u00fczenledikleri veya kulland\u0131klar\u0131 vergi inceleme raporuyla tespit olunanlar\u0131n, kanunla kurulmu\u015f mesleki kurulu\u015flar\u0131na ve 3568 say\u0131l\u0131 Kanunla kurulan birlik ve meslek odalar\u0131na bildirilmesi vergi mahremiyetini ihlal say\u0131lmaz. Bu takdirde kendilerine bilgi verilen ki\u015fi ve kurumlar da bu maddede yaz\u0131l\u0131 yasaklara uymak zorundad\u0131rlar. Maliye Bakanl\u0131\u011f\u0131 bilgilerin a\u00e7\u0131klanmas\u0131yla ilgili usulleri belirlemeye yetkilidir.\u201d h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n
Bu h\u00fck\u00fcm uyar\u0131nca, ikmalen, re\u2019sen veya idarece yap\u0131lan tarhiyatlar dolay\u0131s\u0131yla kesinle\u015fen vergi ve cezalar ile vadesi ge\u00e7ti\u011fi halde \u00f6denmemi\u015f vergi ve cezalar\u0131n a\u00e7\u0131klanmas\u0131na ili\u015fkin usuller 27\/1\/2001 tarihli ve 24300 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 293 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile tespit edilmi\u015ftir.<\/p>\n
An\u0131lan maddenin Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden;<\/p>\n
– 2014 y\u0131l\u0131nda yap\u0131lacak a\u00e7\u0131klamalar\u0131n, T\u00fcrkiye genelindeki vergi dairelerinde (vergi dairesinin ilan koymaya mahsus yerlerinde as\u0131lmak suretiyle) 10 Aral\u0131k 2014-25 Aral\u0131k 2014 tarihleri, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet sitesinde ise 25 Aral\u0131k 2014-31 Aral\u0131k 2014 tarihleri aras\u0131nda yap\u0131lmas\u0131,<\/p>\n
– A\u00e7\u0131klama kapsam\u0131na, her bir vergi dairesine 250.000 TL ve daha fazla borcu olan veya bu tutar ve \u00fczerinde kesinle\u015fen vergi ve cezas\u0131 bulunan m\u00fckelleflerin al\u0131nmas\u0131,<\/p>\n
– Yap\u0131lacak a\u00e7\u0131klamada, 31\/12\/2013 tarihi itibar\u0131yla vadesi geldi\u011fi halde 30\/11\/2014 tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan ve nev\u2019i itibar\u0131yla 293 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile a\u00e7\u0131klama kapsam\u0131na al\u0131nd\u0131\u011f\u0131 belirtilen vergi ve cezalar ile 01\/6\/2013-31\/5\/2014 tarihleri aras\u0131nda kesinle\u015fen tarhiyatlar\u0131n dikkate al\u0131nmas\u0131,<\/p>\n
– A\u00e7\u0131klanacak bilgiler, a\u00e7\u0131klaman\u0131n yap\u0131laca\u011f\u0131 yer ve di\u011fer hususlarda 293 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile belirlenen esaslara uyulmas\u0131, ancak s\u00f6z\u00fc edilen Tebli\u011fin \u201c\u0130nternet Ortam\u0131nda A\u00e7\u0131klama\u201d ba\u015fl\u0131kl\u0131 III\/B b\u00f6l\u00fcm\u00fcndeki a\u00e7\u0131klamalar uyar\u0131nca Vergi Dairesi Ba\u015fkanl\u0131klar\u0131 ve Defterdarl\u0131klar taraf\u0131ndan 293 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011finin; (I-A) B\u00f6l\u00fcm\u00fcne g\u00f6re haz\u0131rlanan listelerin bir \u00f6rne\u011finin (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, Uygulama ve Veri Y\u00f6netimi Daire Ba\u015fkanl\u0131\u011f\u0131, Veri Olu\u015fturma Y\u00f6n. Enformasyonu M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Yeni Ziraat Mah. Etlik Cad. No: 16 06110 D\u0131\u015fkap\u0131\/ANKARA) ve (I-B) B\u00f6l\u00fcm\u00fcne g\u00f6re haz\u0131rlanan listelerin bir \u00f6rne\u011finin (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, Tahsil\u00e2t ve \u0130htilafl\u0131 \u0130\u015fler Daire Ba\u015fkanl\u0131\u011f\u0131 (II), Tahsil\u00e2t\u0131n Takibi ve De\u011ferlendirilmesi M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Yeni Ziraat Mah. Etlik Cad. No: 16 06110 D\u0131\u015fkap\u0131\/ANKARA) adresine g\u00f6nderilmesi,<\/p>\n
– A\u00e7\u0131klama kapsam\u0131na,<\/p>\n
a) 5216 say\u0131l\u0131 B\u00fcy\u00fck\u015fehir Belediyesi Kanununun Ge\u00e7ici 3 \u00fcnc\u00fc maddesi ve 5393 say\u0131l\u0131 Belediye Kanununun Ge\u00e7ici 5 inci maddesi uyar\u0131nca Hazine M\u00fcste\u015farl\u0131\u011f\u0131 Belediye Uzla\u015fma Komisyonu Ba\u015fkanl\u0131\u011f\u0131na yapt\u0131klar\u0131 takas ve mahsuba ili\u015fkin ba\u015fvurular\u0131 kabul edilen, b\u00fcy\u00fck\u015fehir belediyeleri\/belediyeler ve bunlara ba\u011fl\u0131 kurulu\u015flar ile sermayesinin %50\u2019sinden fazlas\u0131 b\u00fcy\u00fck\u015fehir belediyelerine\/belediyelere ait \u015firketlerin vadesi 31\/12\/2004 tarihi ve \u00f6ncesine rastlayan,<\/p>\n
b) 5216 say\u0131l\u0131 B\u00fcy\u00fck\u015fehir Belediyesi Kanununun Ge\u00e7ici 3 \u00fcnc\u00fc maddesi kapsam\u0131nda daha \u00f6nce uzla\u015fmaya girmemi\u015f olan b\u00fcy\u00fck\u015fehir belediyeleri ve ba\u011fl\u0131 idareleri ile \u00fcyeleri belediyelerden olu\u015fan mahalli idare birliklerinden Hazine M\u00fcste\u015farl\u0131\u011f\u0131na bor\u00e7lu olan ve 6111 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu ve Di\u011fer Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun 167 nci maddesine istinaden ba\u015fvuruda bulunmu\u015f olanlara ait vadesi 31\/12\/2004 tarihi ve \u00f6ncesine rastlayan,<\/p>\n
c) 5228 say\u0131l\u0131 Baz\u0131 Kanunlarda ve 178 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun Ge\u00e7ici 6 nc\u0131 maddesi ile 5766 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunda ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun Ge\u00e7ici 2 nci maddesine g\u00f6re taksitlendirilen,<\/p>\n
\u00e7) 6111 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu ve Di\u011fer Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131lan,<\/p>\n
d) 6552 say\u0131l\u0131 \u0130\u015f Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 ile Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na Dair Kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131lan<\/p>\n
alacaklar\u0131n al\u0131nmamas\u0131,<\/p>\n
uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
Tebli\u011f olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"
24 Eyl\u00fcl 2014 \u00c7AR\u015eAMBA Resm\u00ee Gazete Say\u0131 : 29129 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131ndan: VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 440) 213 say\u0131l\u0131 Vergi Usul Kanununun 5 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cM\u00fckelleflerin vergi tarh\u0131na esas olan beyanlar\u0131, kesinle\u015fen vergi ve cezalar\u0131 ile vadesi ge\u00e7ti\u011fi halde \u00f6denmemi\u015f bulunan vergi ve ceza miktarlar\u0131 Maliye Bakanl\u0131\u011f\u0131nca a\u00e7\u0131klanabilir. Maliye Bakanl\u0131\u011f\u0131 […]<\/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-3026","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\/3026"}],"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=3026"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3026\/revisions"}],"predecessor-version":[{"id":3027,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3026\/revisions\/3027"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}