30 Aral\u0131k 2014 Tarihli Resmi Gazete
\nSay\u0131: 29221
\nMaliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 442)<\/p>\n
213 say\u0131l\u0131 Vergi Usul Kanununun M\u00fckerrer 414 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cBu Kanunda yer alan maktu hadler ile asgari ve azami miktarlar\u0131 belirtilmi\u015f olan para ile \u00f6denecek ceza miktarlar\u0131, her y\u0131l bir\u00f6nceki y\u0131la ili\u015fkin olarak bu Kanun uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan maktu had ve miktarlar\u0131n y\u00fczde 5 ini a\u015fmayan kesirler dikkate al\u0131nmaz. Bakanlar Kurulu, bu suretle tespit edilen had ve miktarlar\u0131 yar\u0131s\u0131na kadar art\u0131rmaya veya indirmeye, nispi hadleri ise iki kat\u0131na kadar art\u0131rmaya veya yar\u0131s\u0131na kadar indirmeye veya tekrar kanuni seviyesine getirmeye yetkilidir.\u201dh\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n
Bu h\u00fck\u00fcm g\u00f6z \u00f6n\u00fcne al\u0131narak, Vergi Usul Kanununun 104, M\u00fckerrer 115, 153\/A, 177, 232, 252, 313, 343, 352 (Kanuna Ba\u011fl\u0131 Cetvel), 353, 355 ve M\u00fckerrer 355 inci maddelerinde yer al\u0131p 2014 y\u0131l\u0131nda uygulanan tutarlar\u0131n ve hadlerin, 2014 y\u0131l\u0131 i\u00e7in %10,11 (on virg\u00fcl on bir) olarak tespit edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle belirlenen ve 1\/1\/2015 tarihinden itibaren uygulanacak olan tutarlar ve hadler ekli listede g\u00f6sterilmi\u015ftir.
\nTebli\u011f olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"
30 Aral\u0131k 2014 Tarihli Resmi Gazete Say\u0131: 29221 Maliye Bakanl\u0131\u011f\u0131ndan: VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 442) 213 say\u0131l\u0131 Vergi Usul Kanununun M\u00fckerrer 414 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cBu Kanunda yer alan maktu hadler ile asgari ve azami miktarlar\u0131 belirtilmi\u015f olan para ile \u00f6denecek ceza miktarlar\u0131, her y\u0131l bir\u00f6nceki y\u0131la ili\u015fkin olarak bu Kanun […]<\/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-3092","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\/3092"}],"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=3092"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3092\/revisions"}],"predecessor-version":[{"id":3093,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3092\/revisions\/3093"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}