{"id":3200,"date":"2015-09-08T15:28:50","date_gmt":"2015-09-08T12:28:50","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3200"},"modified":"2015-09-08T15:28:50","modified_gmt":"2015-09-08T12:28:50","slug":"artvinde-meydana-gelen-sel-felaketi-nedeniyle-mucbir-sebep-haline-iliskin-duyuru-27-08-2015","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3200","title":{"rendered":"Artvin\u2019de Meydana Gelen Sel Felaketi Nedeniyle M\u00fccbir Sebep Haline \u0130li\u015fkin Duyuru – 27.08.2015"},"content":{"rendered":"

Artvin\u2019de Meydana Gelen Sel Felaketi Nedeniyle M\u00fccbir Sebep Haline \u0130li\u015fkin Duyuru – 27.08.2015<\/strong><\/p>\n

Bakanl\u0131\u011f\u0131m\u0131zca; 24.08.2015 tarihinde Artvin ilinin Arhavi, Bor\u00e7ka ve Hopa \u0130l\u00e7elerinde meydana gelen sel felaketi nedeniyle bu il\u00e7elerdeki m\u00fckellefler i\u00e7in m\u00fccbir sebep h\u00e2li ilan edilmi\u015f olup, m\u00fccbir sebep h\u00e2linin; 24.08.2015 tarihinde ba\u015flamas\u0131, 29.02.2016 tarihinde (bu tarih dahil) sona ermesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

Buna g\u00f6re:<\/p>\n

– M\u00fccbir sebep halinin ba\u015flad\u0131\u011f\u0131 24.08.2015 tarihinden m\u00fccbir sebep halinin sona erece\u011fi 29.02.2016 tarihine kadar verilmesi gereken vergi beyannamelerinin verilme s\u00fcresinin 14.03.2016 g\u00fcn\u00fc sonuna kadar, bu beyannamelere istinaden tahakkuk edecek vergilerin \u00f6deme s\u00fcresinin 21.03.2016 g\u00fcn\u00fc sonuna kadar,<\/p>\n

– 2015 y\u0131l\u0131na ili\u015fkin olarak basit usulde vergilendirilen m\u00fckellefler taraf\u0131ndan verilmesi gereken y\u0131ll\u0131k gelir vergisi beyannamesinin verilme s\u00fcresinin 25.03.2016, bu beyannamelere istinaden tahakkuk edecek vergilerin \u00f6deme s\u00fcresinin 31.03.2016 g\u00fcn\u00fc sonuna kadar,<\/p>\n

– M\u00fccbir sebep halinin ba\u015flad\u0131\u011f\u0131 24.08.2015 tarihinden m\u00fccbir sebep halinin sona erece\u011fi 29.02.2016 tarihine kadar verilmesi gereken Bildirimlerin verilme s\u00fcresinin 14.03.2016 g\u00fcn\u00fc sonuna kadar,<\/p>\n

– M\u00fccbir sebep halinin ba\u015flad\u0131\u011f\u0131 24.08.2015 tarihinden \u00f6nce tahakkuk edenler ile m\u00fccbir sebep s\u00fcresi i\u00e7erisinde tahakkuk edecek olanlardan vadesi m\u00fccbir sebep s\u00fcresi i\u00e7erisine rastlayan her t\u00fcrl\u00fc vergi, ceza ve gecikme faizinin \u00f6deme s\u00fcresinin 31.03.2016 g\u00fcn\u00fc sonuna kadar,<\/p>\n

– 24.08.2015 tarihinden \u00f6nce ikmalen, re\u2019sen veya idarece tarh edilen ve vadesi m\u00fccbir sebep s\u00fcresi i\u00e7erisine rastlayan her t\u00fcrl\u00fc vergi, ceza ve gecikme faizinin \u00f6deme s\u00fcresinin 31.03.2016 g\u00fcn\u00fc sonuna kadar,<\/p>\n

uzat\u0131lmas\u0131 uygun bulunmu\u015ftur.<\/p>\n

Di\u011fer taraftan;<\/p>\n

– 2015 y\u0131l\u0131 3 \u00fcnc\u00fc ve 4 \u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemlerine ili\u015fkin ge\u00e7ici vergi beyannameleri verilmeyecek,<\/p>\n

– 2015 y\u0131l\u0131na ili\u015fkin olarak 01.03.2016-25.03.2016 tarihleri aras\u0131nda verilmesi gereken y\u0131ll\u0131k gelir vergisi beyannamesi, kanuni s\u00fcresinde verilecek ve tahakkuk edecek vergi kanuni s\u00fcresinde \u00f6denecek,<\/p>\n

– 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa g\u00f6re verilmesi gereken beyannamelere istinaden tahakkuk eden\/edecek \u00f6zel t\u00fcketim vergisi ile 492 say\u0131l\u0131 Har\u00e7lar Kanunu gere\u011fince i\u015flem yap\u0131lmadan \u00f6denmesi gereken har\u00e7lar m\u00fccbir sebep kapsam\u0131nda de\u011ferlendirilmeyecektir.<\/p>\n

\u00d6te yandan, 24.08.2015 tarihinde meydana gelen sel felaketinden Artvin ilinin Arhavi, Bor\u00e7ka ve Hopa \u0130l\u00e7eleri d\u0131\u015f\u0131ndaki il\u00e7elerdeki m\u00fckelleflerin, durumlar\u0131n\u0131 ispat veya tevsik eden bilgi ve vesikalarla etkilendikleri s\u00fcreyi de belirtmek suretiyle gelir\/kurumlar vergisi bak\u0131m\u0131ndan ba\u011fl\u0131 olduklar\u0131 vergi dairesine m\u00fcracaat etmeleri m\u00fcmk\u00fcnd\u00fcr. Bu takdirde, m\u00fccbir sebep halinde oldu\u011funu ileri s\u00fcren m\u00fckelleflerin m\u00fcracaatlar\u0131 tetkik edilerek, olaylardan vergi \u00f6devlerinin yerine getirilmesine engel olacak derecede etkilendikleri anla\u015f\u0131lanlar\u0131n durumlar\u0131n\u0131n, m\u00fccbir sebep kapsam\u0131nda de\u011ferlendirilmesi ve bu m\u00fckelleflerin Vergi Usul Kanununun ilgili h\u00fck\u00fcmlerinden faydaland\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

Ayr\u0131ca, dileyen m\u00fckellefler, yukar\u0131da belirtilen tarihlerden \u00f6nce de vergi beyannameleri ile bildirimlerini vererek,\u00a0 \u00f6demede bulunabilecektir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Artvin\u2019de Meydana Gelen Sel Felaketi Nedeniyle M\u00fccbir Sebep Haline \u0130li\u015fkin Duyuru – 27.08.2015 Bakanl\u0131\u011f\u0131m\u0131zca; 24.08.2015 tarihinde Artvin ilinin Arhavi, Bor\u00e7ka ve Hopa \u0130l\u00e7elerinde meydana gelen sel felaketi nedeniyle bu il\u00e7elerdeki m\u00fckellefler i\u00e7in m\u00fccbir sebep h\u00e2li ilan edilmi\u015f olup, m\u00fccbir sebep h\u00e2linin; 24.08.2015 tarihinde ba\u015flamas\u0131, 29.02.2016 tarihinde (bu tarih dahil) sona ermesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Buna g\u00f6re: […]<\/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-3200","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\/3200"}],"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=3200"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3200\/revisions"}],"predecessor-version":[{"id":3201,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3200\/revisions\/3201"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}