{"id":7758,"date":"2023-03-09T23:15:34","date_gmt":"2023-03-09T20:15:34","guid":{"rendered":"https:\/\/marmarayerelhizmet.com\/?p=7758"},"modified":"2023-03-09T23:15:34","modified_gmt":"2023-03-09T20:15:34","slug":"devlete-olan-borclar-yapilandirilacak","status":"publish","type":"post","link":"https:\/\/marmarayerelhizmet.com\/index.php\/2023\/03\/09\/devlete-olan-borclar-yapilandirilacak\/","title":{"rendered":"Devlete Olan Bor\u00e7lar Yap\u0131land\u0131r\u0131lacak"},"content":{"rendered":"
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Devlete olan bor\u00e7lar yeniden yap\u0131land\u0131r\u0131l\u0131yor. Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi g\u00f6r\u00fc\u015fmeleri TBMM Genel Kurulu\u2019nda d\u00fczenlendi ve kabul edildi.<\/strong><\/span><\/p>\n<\/header>\n

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Kabul edilen maddelere g\u00f6re, Hazine ve Maliye Bakanl\u0131\u011f\u0131, Ticaret Bakanl\u0131\u011f\u0131, Sosyal G\u00fcvenlik Kurumu, il \u00f6zel idareleri, belediyeler, Yat\u0131r\u0131m \u0130zleme ve Koordinasyon Ba\u015fkanl\u0131\u011f\u0131 ile ilgili alacaklara yap\u0131land\u0131rma imkan\u0131 sunulacak.<\/span><\/p>\n

Alacaklar i\u00e7in 31 Aral\u0131k 2022 tarihi esas al\u0131n\u0131yor. Vergiler, vergi cezalar\u0131, idari ve adli para cezalar\u0131, g\u00fcmr\u00fck vergileri, sigorta primleri, topluluk sigortas\u0131 primleri, emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131\u011f\u0131, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi ile bu alacaklara ili\u015fkin her t\u00fcrl\u00fc faiz, zam, gecikme zamm\u0131, gecikme faizi, cezai faiz, gecikme cezas\u0131 gibi feri alacaklar kapsama dahil edilecek.<\/span><\/p>\n

\u0130htirazi kay\u0131tla verilen beyannameler \u00fczerine tahakkuk eden alacaklar da kesinle\u015fmi\u015f alacak olarak yap\u0131land\u0131r\u0131lacak.<\/span><\/p>\n

Her bir ta\u015f\u0131t i\u00e7in \u00f6denecek olan MTV, ta\u015f\u0131ta ili\u015fkin idari para cezalar\u0131 ile ge\u00e7i\u015f \u00fccretinin en az y\u00fczde 10\u2019unun \u00f6denmesi \u015fart\u0131yla taksit \u00f6deme s\u00fcresince fenni muayeneye izin verilecek.<\/span>
\nBelediyelerin su, at\u0131k su ve kat\u0131 at\u0131k \u00fccretleri ile sundu\u011fu baz\u0131 hizmetlerden kaynaklanan \u00fccret alacaklar\u0131 ile ald\u0131\u011f\u0131 baz\u0131 paylar ile b\u00fcy\u00fck\u015fehir belediyelerinin kat\u0131 at\u0131k \u00fccretleri ile su ve kanalizasyon idarelerinin su ve at\u0131k su bedeli ile harcamalara kat\u0131lma pay\u0131 alacaklar\u0131 ve Y\u0130KOB\u2019lar\u0131n alacaklar\u0131 yap\u0131land\u0131r\u0131lacak.<\/span>
\nVergi cezalar\u0131\/g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcyle ilgili idari para cezalar\u0131na ili\u015fkin olarak dava a\u00e7\u0131lm\u0131\u015f olmas\u0131 halinde \u00f6denecek tutarlar, d\u00fczenleme kapsam\u0131ndaki idari para cezalar\u0131ndan ihtilafl\u0131 olanlar ile ecrimisillerden ihtilafl\u0131 olanlar\u0131n yap\u0131land\u0131r\u0131lmas\u0131 da d\u00fczenleniyor.<\/span><\/p>\n

D\u00fczenlemenin yay\u0131m\u0131 tarihinden \u00f6nce ba\u015flan\u0131ld\u0131\u011f\u0131 halde tamamlanamam\u0131\u015f olan vergi incelemeleri ile takdir i\u015flemlerine devam edilecek.<\/span><\/p>\n

D\u00fczenlemenin kapsad\u0131\u011f\u0131 d\u00f6nemlere ili\u015fkin i\u015ftirak nedeniyle kesilecek vergi ziya\u0131 cezalar\u0131nda, cezaya muhatap olanlar\u0131n, cezan\u0131n y\u00fczde 25\u2019ini belirtilen s\u00fcre ve \u015fekilde \u00f6demeleri halinde cezan\u0131n kalan y\u00fczde 75\u2019inin tahsilinden vazge\u00e7ilecek.<\/span><\/p>\n

Depremzedelerin acil ihtiya\u00e7lar\u0131n\u0131n kar\u015f\u0131lanmas\u0131 ve b\u00f6lgenin yeniden in\u015fas\u0131 amac\u0131yla kurumlardan tek seferlik ek vergi al\u0131nmas\u0131na ili\u015fkin madde eklendi.<\/span><\/p>\n

Ayr\u0131ca, Kurumlar Vergisi m\u00fckellefleri taraf\u0131ndan 2022 y\u0131l\u0131na ili\u015fkin kurumlar vergisi beyannamesinde g\u00f6sterilmek suretiyle, kurum kazanc\u0131ndan indirim konusu yap\u0131lan istisna ve indirim tutarlar\u0131 ile indirimli kurumlar vergisine tabi matrahlar\u0131 \u00fczerinden, d\u00f6nem kazanc\u0131 ile ili\u015fkilendirilmeksizin y\u00fczde 10 oran\u0131nda; kurumlar vergisi istisnalar\u0131 ile yurtd\u0131\u015f\u0131ndan elde edilen ve en az y\u00fczde 15 oran\u0131nda vergi y\u00fck\u00fc ta\u015f\u0131d\u0131\u011f\u0131 tevsik edilen istisna kazan\u00e7lar \u00fczerinden ise y\u00fczde 5 oran\u0131nda tek seferlik ek vergi al\u0131nacak.<\/span>
\nOHAL ilan edilen illerde Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131nca belirlenen merkezlerdeki t\u00fct\u00fcn \u00fcreticilerinin bir araya gelerek kurdu\u011fu t\u00fct\u00fcn kooperatiflerince T\u00fcrkiye\u2019de \u00fcretilen, \u2018Tek t\u00fct\u00fcn \u00e7e\u015fidinden \u00fcretilen sarmal\u0131k k\u0131y\u0131lm\u0131\u015f t\u00fct\u00fcn mamul\u00fc\u2019 tan\u0131m\u0131 ve standard\u0131na uygun nitelikteki mallar i\u00e7in \u00f6zel t\u00fcketim vergisi oran\u0131n\u0131n 31.12.2024 tarihine kadar y\u00fczde 50 indirimli uygulanmas\u0131na imkan sa\u011flan\u0131yor.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"

Devlete olan bor\u00e7lar yeniden yap\u0131land\u0131r\u0131l\u0131yor. Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi g\u00f6r\u00fc\u015fmeleri TBMM Genel<\/p>\n","protected":false},"author":3,"featured_media":7764,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"colormag_page_container_layout":"default_layout","colormag_page_sidebar_layout":"default_layout","footnotes":""},"categories":[3,1,5,8],"tags":[],"class_list":["post-7758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-genel","category-gundem","category-siyaset"],"_links":{"self":[{"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/posts\/7758","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/comments?post=7758"}],"version-history":[{"count":0,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/posts\/7758\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/media\/7764"}],"wp:attachment":[{"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/media?parent=7758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/categories?post=7758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/tags?post=7758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}