{"id":3392,"date":"2016-11-03T10:56:07","date_gmt":"2016-11-03T08:56:07","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3392"},"modified":"2016-11-03T10:56:07","modified_gmt":"2016-11-03T08:56:07","slug":"bazi-alacaklarin-yeniden-yapilandirilmasina-iliskin-6736-sayili-kanun-genel-tebligi-seri-no-2-03-11-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3392","title":{"rendered":"Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 6736 Say\u0131l\u0131 Kanun Genel Tebli\u011fi (Seri No: 2) – 03.11.2016"},"content":{"rendered":"

Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 6736 Say\u0131l\u0131 Kanun Genel Tebli\u011fi (Seri No: 2) – 03.11.2016<\/strong><\/p>\n\n\n\n
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3 Kas\u0131m 2016 PER\u015eEMBE<\/td>\n\n

Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

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Say\u0131 : 29877<\/p>\n<\/td>\n<\/tr>\n

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TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n

Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

BAZI ALACAKLARIN YEN\u0130DEN YAPILANDIRILMASINA \u0130L\u0130\u015eK\u0130N<\/p>\n

6736 SAYILI KANUN GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 2)<\/p>\n

Ama\u00e7 ve kapsam<\/strong><\/p>\n

MADDE 1 \u2013<\/strong>\u00a0(1) 3\/8\/2016 tarihli ve 6736 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanunun 10 uncu maddesinin onyedinci f\u0131kras\u0131nda, Bakanlar Kurulu\u2019na Kanunda yer alan ba\u015fvuru ve ilk taksit \u00f6deme s\u00fcrelerini bir aya kadar uzatma yetkisi verilmi\u015ftir.<\/p>\n

(2) Bakanlar Kurulu, bu yetkisini 26\/10\/2016 tarihli ve 29869 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 25\/10\/2016 tarihli ve 2016\/9385 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 (Bu Tebli\u011fde BKK olarak an\u0131lacakt\u0131r) ile kullanm\u0131\u015ft\u0131r.<\/p>\n

(3) Bu Tebli\u011fde, BKK ile yap\u0131lan d\u00fczenlemeye ve 6736 say\u0131l\u0131 Kanunun 10 uncu maddesinin Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden, Maliye Bakanl\u0131\u011f\u0131, il \u00f6zel idareleri ve belediyelere Kanun kapsam\u0131nda yap\u0131lacak ba\u015fvuru s\u00fcreleri ile Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 i\u00e7in ayr\u0131ca ilk taksit \u00f6deme s\u00fcresinin yeniden belirlenmesine y\u00f6nelik a\u00e7\u0131klamalara yer verilmektedir.<\/p>\n

S\u00fcrelerin yeniden belirlenmesi<\/strong><\/p>\n

MADDE 2 \u2013\u00a0<\/strong>(1) BKK\u2019n\u0131n 1 inci maddesinin birinci f\u0131kras\u0131 ile 6736 say\u0131l\u0131 Kanunun; 2, 3, 5 inci maddeleri ve 4 \u00fcnc\u00fc maddesinin dokuzuncu ve onuncu f\u0131kralar\u0131 ile 10 uncu maddesinin ondokuzuncu f\u0131kras\u0131na g\u00f6re yap\u0131land\u0131r\u0131lacak bor\u00e7lara ili\u015fkin olarak, Kanunda yer alan ba\u015fvuru s\u00fcreleri 25 Kas\u0131m 2016 tarihine (bu tarih dahil) kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Ancak, bu h\u00fck\u00fcmler kapsam\u0131nda yap\u0131lacak ilk taksit \u00f6demelerinde herhangi bir s\u00fcre uzat\u0131m\u0131 s\u00f6z konusu olmad\u0131\u011f\u0131ndan, ilk taksit \u00f6demelerinin Kanunda belirlenen s\u00fcre (30 Kas\u0131m 2016 tarihine kadar bu tarih dahil) i\u00e7erisinde yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

Di\u011fer taraftan, BKK\u2019n\u0131n 1 inci maddesinin birinci f\u0131kras\u0131nda, Kanunun 6 nc\u0131 maddesi h\u00fckm\u00fc sakl\u0131 tutularak ba\u015fvuru s\u00fcreleri uzat\u0131ld\u0131\u011f\u0131ndan, 6 nc\u0131 madde kapsam\u0131nda yap\u0131lacak ba\u015fvurular\u0131n Kanunda belirlenmi\u015f s\u00fcreler i\u00e7erisinde yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

(2) BKK\u2019n\u0131n 1 inci maddesinin ikinci f\u0131kras\u0131 ile 6736 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci ila sekizinci f\u0131kralar\u0131na g\u00f6re yap\u0131land\u0131r\u0131lacak bor\u00e7lara ili\u015fkin olarak birinci f\u0131krada yer alan ba\u015fvuru ve ilk taksit \u00f6deme s\u00fcresi; Kanunun yay\u0131mland\u0131\u011f\u0131 19\/8\/2016 tarihinden (bu tarih hari\u00e7) 31\/10\/2016 tarihine (bu tarih dahil) kadar yap\u0131lan tebligatlara m\u00fcnhas\u0131r olmak \u00fczere Kanunda belirtilen s\u00fcrelerin bitiminden itibaren bir ay uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re, 6736 say\u0131l\u0131 Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 19\/8\/2016 tarihinden (bu tarih hari\u00e7) 31\/10\/2016 tarihine (bu tarih dahil) kadar yap\u0131lan vergi\/ceza ihbarnamesine ait tebligatlara m\u00fcnhas\u0131r olmak \u00fczere, Kanunun inceleme ve tarhiyat safhas\u0131nda bulunan vergilere ili\u015fkin 4 \u00fcnc\u00fc maddesinin birinci ila sekizinci f\u0131kralar\u0131na g\u00f6re yap\u0131land\u0131r\u0131lacak bor\u00e7lara ili\u015fkin olarak birinci f\u0131krada yer alan;<\/p>\n

– \u201cihbarnamenin tebli\u011f tarihinden itibaren 30 g\u00fcn\u201d olarak belirlenmi\u015f olan ba\u015fvuru s\u00fcresi, 30 g\u00fcn\u00fcn bitim tarihinden itibaren bir ay,<\/p>\n

– ilk taksit i\u00e7in belirlenmi\u015f olan \u201cihbarnamenin tebli\u011fini izleyen aydan ba\u015flamak \u00fczere\u201d \u015feklindeki \u00f6deme s\u00fcresi ilk taksit i\u00e7in ihbarnamenin tebli\u011fini izleyen ikinci ay\u0131n sonuna kadar (pe\u015fin \u00f6deme se\u00e7ene\u011fi tercih edilmi\u015f olanlar dahil)<\/p>\n

uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n

\u00d6rnek-<\/strong>\u00a0M\u00fckellefe, 6736 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci ila sekizinci f\u0131kralar\u0131 kapsam\u0131na giren vergi ve cezaya ili\u015fkin ihbarname 7 Eyl\u00fcl 2016 tarihinde tebli\u011f edilmi\u015ftir. M\u00fckellefin, Kanundan yararlanmak i\u00e7in 7 Ekim 2016 tarihine kadar yapmas\u0131 gereken ba\u015fvurunun s\u00fcresi BKK gere\u011fi 7 Kas\u0131m 2016 tarihine; ilk taksit \u00f6deme s\u00fcresi de 31 Ekim 2016 tarihinden 30 Kas\u0131m 2016 tarihine kadar uzam\u0131\u015ft\u0131r.<\/p>\n

Kanunun 4 \u00fcnc\u00fc maddesinin birinci ila sekizinci f\u0131kralar\u0131ndan yararlan\u0131lmas\u0131 i\u00e7in 30 g\u00fcn i\u00e7erisinde yap\u0131lmas\u0131 gereken ba\u015fvuruyu s\u00fcresinden sonra yapmalar\u0131 nedeniyle ba\u015fvurular\u0131 reddedilen m\u00fckelleflerin m\u00fcracaatlar\u0131 da \u00f6rnekte a\u00e7\u0131kland\u0131\u011f\u0131 \u015fekilde de\u011ferlendirilecektir.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 3 \u2013\u00a0<\/strong>(1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 4 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 6736 Say\u0131l\u0131 Kanun Genel Tebli\u011fi (Seri No: 2) – 03.11.2016 3 Kas\u0131m 2016 PER\u015eEMBE Resm\u00ee Gazete Say\u0131 : 29877 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: BAZI ALACAKLARIN YEN\u0130DEN YAPILANDIRILMASINA \u0130L\u0130\u015eK\u0130N 6736 SAYILI KANUN GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 2) Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) 3\/8\/2016 tarihli ve 6736 say\u0131l\u0131 Baz\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-3392","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\/3392"}],"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=3392"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3392\/revisions"}],"predecessor-version":[{"id":3393,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3392\/revisions\/3393"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}