{"id":4422,"date":"2023-07-25T13:30:50","date_gmt":"2023-07-25T10:30:50","guid":{"rendered":"http:\/\/elazigtso.com\/tr\/index.php\/2023\/07\/25\/bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasi-hakkinda-kanun\/"},"modified":"2023-07-26T15:02:00","modified_gmt":"2023-07-26T12:02:00","slug":"bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasi-hakkinda-kanun","status":"publish","type":"post","link":"https:\/\/elazigtso.org.tr\/tr\/index.php\/2023\/07\/25\/bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasi-hakkinda-kanun\/","title":{"rendered":"BAZI ALACAKLARIN YEN\u0130DEN YAPILANDIRILMASI \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI HAKKINDA KANUN"},"content":{"rendered":"<\/p>\n
\n

Kanun\u00a0No. 7256<\/span><\/u><\/b>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Karar\u00a0Tarihi:
\n11\/11\/2020<\/u><\/span><\/b><\/p>\n

<\/span><\/p>\n

Kapsam ve tan\u0131mlar<\/span><\/b><\/p>\n

<\/span><\/p>\n

MADDE 1 \u2013<\/span><\/b>\u00a0(1) Bu Kanun h\u00fck\u00fcmleri;<\/span><\/p>\n

<\/span><\/p>\n

a) Hazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil
\ndairelerince tahsil edilen;<\/span><\/p>\n

<\/span><\/p>\n

1) 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu
\nkapsam\u0131na giren;<\/span><\/p>\n

<\/span><\/p>\n

(aa) 31\/8\/2020 tarihinden (bu tarih d\u00e2hil) \u00f6nceki
\nd\u00f6nemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken
\nbeyannamelere ili\u015fkin vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri,
\ngecikme zamlar\u0131,<\/span><\/p>\n

<\/span><\/p>\n

(bb) 2020 y\u0131l\u0131na ili\u015fkin olarak 31\/8\/2020 tarihinden
\n(bu tarih d\u00e2hil) \u00f6nce tahakkuk eden vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131,
\ngecikme faizleri, gecikme zamlar\u0131,<\/span><\/p>\n

<\/span><\/p>\n

(cc) 31\/8\/2020 tarihinden (bu tarih d\u00e2hil) \u00f6nce
\nyap\u0131lan tespitlere ili\u015fkin olarak vergi asl\u0131na ba\u011fl\u0131 olmayan vergi cezalar\u0131,<\/span><\/p>\n

<\/span><\/p>\n

2) 31\/8\/2020 tarihinden (bu tarih d\u00e2hil) \u00f6nce verilen
\nidari para cezalar\u0131 (24\/4\/1930 tarihli ve 1593 say\u0131l\u0131 Umumi H\u0131fz\u0131ss\u0131hha Kanunu
\nve 7\/11\/1996 tarihli ve 4207 say\u0131l\u0131 T\u00fct\u00fcn \u00dcr\u00fcnlerinin Zararlar\u0131n\u0131n \u00d6nlenmesi ve
\nKontrol\u00fc Hakk\u0131nda Kanuna g\u00f6re verilen idari para cezalar\u0131 ile 10\/12\/2003
\ntarihli ve 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanununa ekli (III) say\u0131l\u0131
\ncetvelde yer alan d\u00fczenleyici ve denetleyici kurumlarca verilen idari para
\ncezalar\u0131 hari\u00e7),<\/span><\/p>\n

<\/span><\/p>\n

3) Yukar\u0131daki bentler d\u0131\u015f\u0131nda kalan ve 21\/7\/1953
\ntarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun
\nkapsam\u0131nda takip edilen asli ve fer\u2019i amme alacaklar\u0131 (adli para cezalar\u0131
\nhari\u00e7),<\/span><\/p>\n

<\/span><\/p>\n

b) 31\/8\/2020 tarihinden (bu tarih d\u00e2hil) \u00f6nce 27\/10\/1999
\ntarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu ve ilgili di\u011fer kanunlar kapsam\u0131nda g\u00fcmr\u00fck
\ny\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fan ve Ticaret Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan 6183
\nsay\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re takip edilen g\u00fcmr\u00fck vergileri, idari para
\ncezalar\u0131, faizler, gecikme faizleri, gecikme zamm\u0131 alacaklar\u0131,<\/span><\/p>\n

<\/span><\/p>\n

c) Sosyal G\u00fcvenlik Kurumuna ba\u011fl\u0131 tahsil daireleri
\ntaraf\u0131ndan 6183 say\u0131l\u0131 Kanun kapsam\u0131nda takip edilen ve bu Kanunun yay\u0131m\u0131
\ntarihine veya bu Kanunun ilgili h\u00fck\u00fcmlerinde belirtilen s\u00fcrelerin sonuna kadar tahakkuk
\netti\u011fi h\u00e2lde \u00f6denmemi\u015f olan;<\/span><\/p>\n

<\/span><\/p>\n

1) 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar
\nve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a),
\n(b) ve (c) bentleri kapsam\u0131ndaki sigortal\u0131l\u0131k stat\u00fclerinden kaynaklanan, 2020
\ny\u0131l\u0131 A\u011fustos ay\u0131 ve \u00f6nceki aylara ili\u015fkin sigorta primi, emeklilik kesene\u011fi ve
\nkurum kar\u015f\u0131l\u0131\u011f\u0131, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi ile
\nbunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 alacaklar\u0131,<\/span><\/p>\n

<\/span><\/p>\n

2) 2020 y\u0131l\u0131 A\u011fustos ay\u0131 ve \u00f6nceki aylara ili\u015fkin iste\u011fe
\nba\u011fl\u0131 sigorta primleri ve topluluk sigortas\u0131 primi ile bunlara ba\u011fl\u0131 gecikme
\ncezas\u0131 ve gecikme zamm\u0131 alacaklar\u0131,<\/span><\/p>\n

<\/span><\/p>\n

3) 31\/8\/2020 tarihine kadar (bu tarih d\u00e2hil)
\nbitirilmi\u015f olan \u00f6zel nitelikteki in\u015faatlar ile ihale konusu i\u015flere ili\u015fkin
\nyap\u0131lan \u00f6n de\u011ferlendirme, ara\u015ft\u0131rma veya tespit sonucunda bulunan eksik i\u015f\u00e7ilik
\ntutar\u0131 \u00fczerinden hesaplanan sigorta primi ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve
\ngecikme zamm\u0131 alacaklar\u0131,<\/span><\/p>\n

<\/span><\/p>\n

4) 31\/8\/2020 tarihine kadar (bu tarih d\u00e2hil) yap\u0131lan
\ntespitlere ili\u015fkin olup ilgili kanunlar\u0131 uyar\u0131nca uygulanan idari para cezalar\u0131
\nile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 alacaklar\u0131,<\/span><\/p>\n

<\/span><\/p>\n

5) \u0130lgili kanunlar\u0131 gere\u011fince takip edilen 2020 y\u0131l\u0131
\nA\u011fustos ay\u0131 ve \u00f6nceki aylara ili\u015fkin damga vergisi, \u00f6zel i\u015flem vergisi ve
\ne\u011fitime katk\u0131 pay\u0131 ile bunlara ba\u011fl\u0131 gecikme zamm\u0131 alacaklar\u0131,<\/span><\/p>\n

<\/span><\/p>\n

\u00e7) \u0130l \u00f6zel idarelerinin, 6183 say\u0131l\u0131 Kanun kapsam\u0131nda
\ntakip edilen ve vadesi 31\/8\/2020 tarihinden (bu tarih d\u00e2hil) \u00f6nce oldu\u011fu h\u00e2lde
\nbu Kanunun yay\u0131m\u0131 tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan asli ve fer\u2019i amme
\nalacaklar\u0131,<\/span><\/p>\n

<\/span><\/p>\n

d) Belediyelerin;<\/span><\/p>\n

<\/span><\/p>\n

1) 213 say\u0131l\u0131 Kanun kapsam\u0131na giren ve 31\/8\/2020
\ntarihinden (bu tarih d\u00e2hil) \u00f6nceki d\u00f6nemlere, beyana dayanan vergilerde bu
\ntarihe kadar verilmesi gereken beyannamelere ili\u015fkin vergi ve bunlara ba\u011fl\u0131
\nvergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131, 2020 y\u0131l\u0131na ili\u015fkin olarak
\n31\/8\/2020 tarihinden (bu tarih d\u00e2hil) \u00f6nce tahakkuk eden vergi (2020 y\u0131l\u0131na
\nili\u015fkin tahakkuk eden emlak vergisi ile i\u015f yeri ve di\u011fer \u015fekillerde kullan\u0131lan
\nbinalara ait \u00e7evre temizlik vergisinin ikinci taksitleri hari\u00e7) ve bunlara
\nba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri, gecikme zamlar\u0131, bunlar\u0131n d\u0131\u015f\u0131nda kalan
\nve 6183 say\u0131l\u0131 Kanun kapsam\u0131nda takip edilen ve vadesi 31\/8\/2020 tarihinden (bu
\ntarih d\u00e2hil) \u00f6nce oldu\u011fu h\u00e2lde bu Kanunun yay\u0131m\u0131 tarihi itibar\u0131yla \u00f6denmemi\u015f bulunan
\nasli ve fer\u2019i amme alacaklar\u0131,<\/span><\/p>\n


<\/span><\/p>\n

Kanunun Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/span><\/font><\/p>\n

\u00a0<\/p>\n

Bu duyuru 995 defa okundu. <\/p>\n

Ekleme Tarihi :2020-11-18 12:13:00 <\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Kanun\u00a0No. 7256\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Karar\u00a0Tarihi: 11\/11\/2020 Kapsam ve tan\u0131mlar MADDE 1 \u2013\u00a0(1) Bu Kanun h\u00fck\u00fcmleri; a) Hazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil dairelerince tahsil edilen; 1) 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu kapsam\u0131na giren; (aa) 31\/8\/2020 tarihinden (bu tarih d\u00e2hil) \u00f6nceki d\u00f6nemlere, beyana dayanan vergilerde bu tarihe kadar verilmesi gereken beyannamelere ili\u015fkin vergi ve bunlara ba\u011fl\u0131 […]<\/p>\n","protected":false},"author":1,"featured_media":5650,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-4422","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyuru"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/elazigtso.org.tr\/tr\/wp-content\/uploads\/2023\/07\/logo_news-80.jpg","_links":{"self":[{"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/posts\/4422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/comments?post=4422"}],"version-history":[{"count":1,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/posts\/4422\/revisions"}],"predecessor-version":[{"id":5082,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/posts\/4422\/revisions\/5082"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/media\/5650"}],"wp:attachment":[{"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/media?parent=4422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/categories?post=4422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/tags?post=4422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}