{"id":6972,"date":"2021-06-12T11:20:02","date_gmt":"2021-06-12T08:20:02","guid":{"rendered":"https:\/\/hansu.av.tr\/?p=6972"},"modified":"2021-06-12T11:20:02","modified_gmt":"2021-06-12T08:20:02","slug":"7326-sayili-kanuna-gore-dava-asamasindaki-vergi-ve-cezalarin-yapilandirilmasi","status":"publish","type":"post","link":"https:\/\/hansu.av.tr\/tr\/7326-sayili-kanuna-gore-dava-asamasindaki-vergi-ve-cezalarin-yapilandirilmasi\/","title":{"rendered":"7326 SAYILI KANUNA G\u00d6RE DAVA A\u015eAMASINDAK\u0130 VERG\u0130 VE CEZALARIN YAPILANDIRILMASI"},"content":{"rendered":"<p>Baz\u0131 kamu alacaklar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin olarak d\u00fczenlenen 7326 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 \u0130le Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun (\u201c<strong>7326 say\u0131l\u0131 Kanun<\/strong>\u201d), 9 Haziran 2021 tarihli 31506 say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>7326 say\u0131l\u0131 Kanun kapsam\u0131nda bir\u00e7ok kamu alaca\u011f\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p><strong>1. Kapsam<\/strong><\/p>\n<p>7326 say\u0131l\u0131 Kanun ile 30 Nisan 2021 tarihinden \u00f6nceki d\u00f6nemlere ait, beyana dayal\u0131 vergiler, bunlara ait cezalar, gecikme faizleri, gecikme zamlar\u0131, tahakkuk eden vergi ve bunlara ba\u011fl\u0131 vergi cezalar\u0131, gecikme faizleri ve gecikme zamlar\u0131, vergi asl\u0131na ba\u011fl\u0131 olmayan vergi cezalar\u0131, verilen t\u00fcm idari para cezalar\u0131 yap\u0131land\u0131rma kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>Ancak, 1593 Say\u0131l\u0131 Kanun, 4207 say\u0131l\u0131 Kanun, 5018 Say\u0131l\u0131 Kanun kapsam\u0131nda verilen idari para cezalar\u0131 7326 say\u0131l\u0131 Kanun kapsam\u0131ndan hari\u00e7 b\u0131rak\u0131lm\u0131\u015ft\u0131r. Bu cezalar d\u0131\u015f\u0131nda olup, Maliye Bakanl\u0131\u011f\u0131nca tahsil edilen 6183 Say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunla takip edilen t\u00fcm alacaklar\u0131n asl\u0131 ve fer\u2019i alacaklar\u0131n\u0131n t\u00fcm\u00fc 7326 say\u0131l\u0131 Kanun kapsam\u0131na girmektedir. Yine 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu kapsam\u0131nda G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca takip edilen, g\u00fcmr\u00fck vergileri, idari para cezalar\u0131, faizler, gecikme faizleri, gecikme zamm\u0131 bor\u00e7lar\u0131 da yap\u0131land\u0131rma kapsam\u0131ndad\u0131r.<\/p>\n<p><strong>2. \u0130lk Derece Mahkemesinde Dava A\u00e7\u0131lm\u0131\u015f veya Dava A\u00e7ma S\u00fcresi Hen\u00fcz Ge\u00e7memi\u015f Olan Vergi ve Cezalar<\/strong><\/p>\n<p>30 Nisan 2021 tarihinden \u00f6nceki d\u00f6nemlere ili\u015fkin Vergi Usul Kanunu kapsam\u0131ndaki <em>(gelir, kurumlar, katma de\u011fer vergisi vb.)<\/em> t\u00fcm vergiler, g\u00fcmr\u00fck vergisi, ecrimisil, idari para cezalar\u0131, vergi asl\u0131na ba\u011fl\u0131 olmadan kesilen cezalar <em>(usuls\u00fczl\u00fck, \u00f6zel usuls\u00fczl\u00fck cezalar\u0131)<\/em>, g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcyle ilgili idari para cezalar\u0131, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7una i\u015ftirak nedeniyle kesilen cezalar gibi alacaklar hakk\u0131nda ilk derece yarg\u0131 mercileri nezdinde 9 Haziran 2021 tarihi itibariyle dava a\u00e7\u0131lm\u0131\u015f veya dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan vergi ve cezalar i\u00e7in 7326 say\u0131l\u0131 Kanun kapsam\u0131nda yap\u0131land\u0131rma ba\u015fvurusu yap\u0131labilecektir.<\/p>\n<p>Vergi mahkemesinde dava a\u00e7\u0131lm\u0131\u015f ya da dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan ikmalen, re\u2019sen veya idarece yap\u0131lm\u0131\u015f vergi tarhiyatlar\u0131 ile g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklarla ilgili olarak;<\/p>\n<ul>\n<li>Vergi\/G\u00fcmr\u00fck vergilerinin as\u0131llar\u0131n\u0131n %50\u2019si \u00f6denecek,<\/li>\n<li>Vergi asl\u0131na ba\u011fl\u0131 vergi cezas\u0131 <em>(vergi ziya\u0131 cezas\u0131)<\/em>\/idari para cezas\u0131 ve gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek,<\/li>\n<li>Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n <em>(usuls\u00fczl\u00fck, \u00f6zel usuls\u00fczl\u00fck)<\/em> % 25\u2019i \u00f6denecek,<\/li>\n<li>Faiz, gecikme faizi, gecikme zamm\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek, vergi asl\u0131n\u0131n \u00f6denecek olan %50\u2019lik k\u0131sm\u0131 \u00fczerinden, ayl\u0131k Y\u0130\/\u00dcFE oranlar\u0131 ile hesaplanacak tutar tahsil edilecektir.<\/li>\n<\/ul>\n<p><strong>3. \u0130stinaf, Temyiz ve Karar D\u00fczeltme A\u015famas\u0131ndaki Vergi ve Cezalar<\/strong><\/p>\n<p>\u0130dari yarg\u0131lama usul\u00fcnde yerle\u015fik baz\u0131 ifadeler 7326 say\u0131l\u0131 Kanun\u2019da daha farkl\u0131 olarak kullan\u0131lm\u0131\u015ft\u0131r. Bu kapsamda, terkin ifadesinden \u201c<em>davan\u0131n kabul\u00fc ve i\u015flemin iptali<\/em>\u201d, tasdik ifadesinden \u201c<em>davan\u0131n reddi<\/em>\u201d, tadilen tasdik ifadesinden de \u201c<em>davan\u0131n<\/em> <em>k\u0131smen kabul k\u0131smen reddi<\/em>\u201d karar\u0131 anla\u015f\u0131lmal\u0131d\u0131r.<\/p>\n<p><strong>3.1.<\/strong> Terkin karar\u0131 verilmesi halinde;<\/p>\n<ul>\n<li>Vergi\/G\u00fcmr\u00fck vergilerinin as\u0131llar\u0131 ilk tarhiyata\/ tahakkuka esas verginin\/g\u00fcmr\u00fck vergisinin %10\u2019u \u00f6denecek,<\/li>\n<li>Vergi asl\u0131na ba\u011fl\u0131 vergi cezas\u0131\/idari para cezas\u0131 ve gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek,<\/li>\n<li>Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n % 10\u2019u \u00f6denecek,<\/li>\n<li>Faiz, gecikme faizi ve gecikme zamm\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek, bunlar\u0131n yerine, vergi asl\u0131n\u0131n \u00f6denecek %10\u2019luk k\u0131sm\u0131 \u00fczerinden, ayl\u0131k Y\u0130\/\u00dcFE oranlar\u0131 ile hesaplanacak tutar tahsil edilecektir.<\/li>\n<\/ul>\n<p><strong>3.2.<\/strong> Tasdik veya tadilen tasdik karar\u0131 verilmesi halinde;<\/p>\n<ul>\n<li>Vergi\/G\u00fcmr\u00fck vergilerinin as\u0131llar\u0131 tasdik edilen k\u0131sm\u0131n tamam\u0131, terkin edilen k\u0131sm\u0131n % 10\u2019u \u00f6denecek,<\/li>\n<li>Vergi asl\u0131na ba\u011fl\u0131 vergi cezas\u0131\/idari para cezas\u0131 ve gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek,<\/li>\n<li>Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalarda tasdik edilen ceza tutar\u0131n\u0131n % 50\u2019si, terkin edilen ceza tutar\u0131n\u0131n % 10\u2019u \u00f6denecek,<\/li>\n<li>Faiz, gecikme faizi, gecikme zamm\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek, bunlar\u0131n yerine, Y\u0130\/\u00dcFE oranlar\u0131 ile hesaplanacak tutar tahsil edilecektir.<\/li>\n<\/ul>\n<p><strong>3.3.<\/strong> Bozma karar\u0131 verilmesi halinde;<\/p>\n<ul>\n<li>Vergi\/G\u00fcmr\u00fck vergilerinin as\u0131llar\u0131n\u0131n %50\u2019si \u00f6denecek,<\/li>\n<li>Vergi asl\u0131na ba\u011fl\u0131 vergi cezas\u0131\/idari para cezas\u0131 ve gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek,<\/li>\n<li>Vergi asl\u0131na ba\u011fl\u0131 olmayan cezalar\u0131n % 25\u2019i \u00f6denecek,<\/li>\n<li>Faiz, gecikme faizi ve gecikme zamm\u0131n\u0131n tamam\u0131n\u0131n tahsilinden vazge\u00e7ilecek, bunlar\u0131n yerine, Y\u0130\/\u00dcFE oranlar\u0131 ile hesaplanacak tutar tahsil edilecektir.<\/li>\n<\/ul>\n<p><strong>4. Ba\u015fvuru S\u00fcresi, Usul\u00fc ve \u0130lk \u00d6deme S\u00fcresi<\/strong><\/p>\n<p>Yap\u0131land\u0131rma ba\u015fvurular\u0131 31 A\u011fustos 2021 tarihine kadar ba\u015fvuru ilgili tahsil dairesine verilecek davadan vazge\u00e7me dilek\u00e7eleri ile yap\u0131lacakt\u0131r.<\/p>\n<p>Vazge\u00e7me dilek\u00e7esinin tahsil dairesine verildi\u011fi tarih, yarg\u0131 merciine verildi\u011fi tarih say\u0131larak dilek\u00e7eler yarg\u0131 merciine g\u00f6nderilecektir.<\/p>\n<p>Maliye Bakanl\u0131\u011f\u0131na, G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131na, il \u00f6zel idarelerine, belediyelere ve Y\u0130KOB\u2019lara ba\u011fl\u0131 tahsil dairelerine \u00f6denecek bor\u00e7lar\u0131n ilk taksit tutar\u0131n\u0131n 30 Eyl\u00fcl 2021 tarihine kadar; Sosyal G\u00fcvenlik Kurumuna ba\u011fl\u0131 tahsil dairelerine \u00f6denecek ilk taksit tutar\u0131n\u0131n ise 31 Ekim 2021 tarihine kadar \u00f6denmesi gerekmektedir.<\/p>\n<p><strong>5. ap\u0131land\u0131rmaya Ba\u015fvurulmas\u0131 Halinde Mahkemece Verilecek Karar<\/strong><\/p>\n<p>7326 say\u0131l\u0131 Kanun\u2019un 9\/13-c maddesi uyar\u0131nca, yap\u0131land\u0131rmaya ba\u015fvuran ve davalardan vazge\u00e7en bor\u00e7lular\u0131n karar tarihine bak\u0131lmaks\u0131z\u0131n 9 Haziran 2021 tarihinden sonra tebli\u011f edilen kararlar uyar\u0131nca i\u015flem yap\u0131lmayaca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>Yarg\u0131 mercileri taraf\u0131ndan da ba\u015fvuru sonras\u0131nda \u201c<em>karar verilmesine yer olmad\u0131\u011f\u0131<\/em>\u201d y\u00f6n\u00fcnde karar verilmesi gerekmektedir.<\/p>\n<p><strong>6. Sonu\u00e7 <\/strong><\/p>\n<p>7326 say\u0131l\u0131 Kanun kapsam\u0131nda bir\u00e7ok kamu alaca\u011f\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f ve yaz\u0131 i\u00e7eri\u011finde de bu yap\u0131land\u0131rmalar\u0131n idari\/vergi davalar\u0131 kapsam\u0131ndaki durumu incelenmi\u015ftir. Kanun kapsam\u0131nda yap\u0131land\u0131rmadan yararlanmak isteyen m\u00fckellef\/muhataplar\u0131n yap\u0131land\u0131rma s\u00fcrecine ili\u015fkin olarak muhtemel uyu\u015fmazl\u0131klar\u0131 \u00f6nleyebilmek ve hak kayb\u0131na sebebiyet vermemek ad\u0131na hukuki destek almas\u0131n\u0131 \u00f6nemle tavsiye ederiz.<\/p>\n<p class=\"p3\"><span class=\"s1\"><b>&#8212;-<\/b><\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"><b>Daha fazla bilgi ve sorular\u0131n\u0131z i\u00e7in:<\/b><\/span><\/p>\n<p class=\"p1\"><strong><span class=\"s1\">Av. Ahmet KILIN\u00c7 <\/span><\/strong> \u2013<span class=\"Apple-converted-space\">\u00a0 <\/span>ahmetkilinc@hansu.av.tr <span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p class=\"p4\"><span class=\"s4\"><a href=\"http:\/\/www.hansu.av.tr\/\">www.hansu.av.tr<\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">-\u00a9 Hansu Avukatl\u0131k B\u00fcrosu<\/span><\/p>\n<p class=\"p6\">Hansu Avukatl\u0131k B\u00fcrosu Yerli ve Yabanc\u0131 m\u00fcvekkillerine \u00f6zellikle gayrimenkul , \u015firketler, ticaret, vergi ve fikri m\u00fclkiyet hukuku alan\u0131nda hizmet veren bir avukatl\u0131k b\u00fcrosudur. Bu b\u00fclten T\u00fcrkiye\u2019de hukuk alan\u0131ndaki geli\u015fmeleri payla\u015fmak amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. B\u00fclten hukuki bir g\u00f6r\u00fc\u015f veya y\u00f6nlendirme olarak d\u00fc\u015f\u00fcn\u00fclmemelidir. \u00d6zel sorular ve sorunlar bak\u0131m\u0131ndan hukuki dan\u0131\u015fman g\u00f6r\u00fc\u015f\u00fc al\u0131nmal\u0131d\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Baz\u0131 kamu alacaklar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin olarak d\u00fczenlenen 7326 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 \u0130le Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun (\u201c7326 say\u0131l\u0131 Kanun\u201d), 9 Haziran 2021 tarihli 31506 say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. 7326 say\u0131l\u0131 Kanun kapsam\u0131nda bir\u00e7ok kamu alaca\u011f\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. 1. Kapsam 7326 say\u0131l\u0131 Kanun ile 30 Nisan 2021 tarihinden \u00f6nceki d\u00f6nemlere ait,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6973,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[26,27],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts\/6972"}],"collection":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=6972"}],"version-history":[{"count":1,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts\/6972\/revisions"}],"predecessor-version":[{"id":6976,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts\/6972\/revisions\/6976"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/media\/6973"}],"wp:attachment":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=6972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=6972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=6972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}