{"id":8439,"date":"2021-03-16T20:25:05","date_gmt":"2021-03-16T20:25:05","guid":{"rendered":"http:\/\/www.eyuboglubuyukatak.av.tr\/?p=8439"},"modified":"2023-12-12T16:56:37","modified_gmt":"2023-12-12T13:56:37","slug":"hazine-ve-maliye-bakanligi-24-03-2020-tarihinde-resmi-gazetede-yayinlanan-518-sira-numarali-vergi-usul-kanunu-genel-tebligi","status":"publish","type":"post","link":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/hazine-ve-maliye-bakanligi-24-03-2020-tarihinde-resmi-gazetede-yayinlanan-518-sira-numarali-vergi-usul-kanunu-genel-tebligi\/","title":{"rendered":"Hazine ve Maliye Bakanl\u0131\u011f\u0131, 24.03.2020 tarihinde Resmi Gazete\u2019de yay\u0131nlanan 518 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi"},"content":{"rendered":"

Vergi Usul Kanunu ve M\u00fccbir Sebep<\/strong><\/p>\n

213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun (\u201cKanun\u201d) 13. maddesinde;<\/p>\n

– Vergi \u00f6devlerinden herhangi birinin yerine getirilmesine engel olacak derecede a\u011f\u0131r kaza, a\u011f\u0131r hastal\u0131k ve tutukluluk,
\n– Vergi \u00f6devlerinin yerine getirilmesine engel olacak yang\u0131n, yer sars\u0131nt\u0131s\u0131 ve su basmas\u0131 gibi afetler,
\n– Ki\u015finin iradesi d\u0131\u015f\u0131nda meydana gelen mecburi kay\u0131plar,
\n– Sahibinin iradesi d\u0131\u015f\u0131ndaki sebepler dolay\u0131s\u0131yla defter ve vesikalar\u0131n\u0131n elinden \u00e7\u0131km\u0131\u015f bulunmas\u0131, gibi haller, s\u0131n\u0131rl\u0131 say\u0131da olmamak \u00fczere m\u00fccbir sebebe \u00f6rnek olarak say\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Kanunun 15. maddesi gere\u011fi, yukar\u0131daki h\u00fck\u00fcmde say\u0131l\u0131 hallerden birinin mevcut olmas\u0131 halinde Kanun nezdinde \u00f6ng\u00f6r\u00fclen s\u00fcreler i\u015flemez ve tarh zamana\u015f\u0131m\u0131 i\u015flemeyen s\u00fcreler kadar uzar. Ayn\u0131 maddenin devam\u0131nda Hazine ve Maliye Bakanl\u0131\u011f\u0131, m\u00fccbir sebep ilan etmeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n 518 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi<\/strong><\/p>\n

Bilindi\u011fi \u00fczere \u00c7in Halk Cumhuriyeti\u2019nde ba\u015flayarak \u00e7ok say\u0131da \u00fclkeye yay\u0131lan COVID-19 salg\u0131n hastal\u0131\u011f\u0131n\u0131n yay\u0131lmas\u0131n\u0131n \u00f6nlenmesi amac\u0131yla \u00fclkemizde de bir\u00e7ok ola\u011fan\u00fcst\u00fc \u00f6nlem al\u0131nm\u0131\u015ft\u0131r. Ne var ki al\u0131nan bu \u00f6nlemler ekonomik durgunlu\u011fa sebep olmaktad\u0131r. Hazine ve Maliye Bakanl\u0131\u011f\u0131, 24.03.2020 tarihinde Resmi Gazete\u2019de yay\u0131nlanan 518 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi (\u201cTebli\u011f\u201d) ile salg\u0131n\u0131n \u00f6nlenmesi i\u00e7in al\u0131nan \u00f6nlemlerden etkilenen sekt\u00f6rlerde faaliyet g\u00f6steren vergi m\u00fckellefleri ve 65 ya\u015f\u0131n \u00fczerinde veya kronik rahats\u0131zl\u0131\u011fa sahip vergi m\u00fckellefleri a\u00e7\u0131s\u0131ndan m\u00fccbir sebep ilan etmi\u015ftir.<\/p>\n

1) Ticari, Zirai ve Mesleki Kazan\u00e7 Y\u00f6n\u00fcnden Gelir Vergisi M\u00fckellefi Olanlar<\/strong><\/p>\n

Tebli\u011f\u2019in 3. maddesinde; ticari, zirai ve mesleki kazan\u00e7 y\u00f6n\u00fcnden gelir vergisi m\u00fckelleflerinin, 01.04.2020 ile 30.06.2020 tarihleri aras\u0131nda m\u00fccbir sebep halinde say\u0131laca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

2) M\u00fccbir Sebep Kapsam\u0131na Al\u0131nan Sekt\u00f6rler<\/strong><\/p>\n

Tebli\u011fin 3. maddesinde;<\/p>\n

– Al\u0131\u015fveri\u015f merkezleri dahil perakende,
\n– Sa\u011fl\u0131k hizmetleri,
\n– Mobilya imalat\u0131,
\n– Demir \u00e7elik ve metal sanayii,
\n– Madencilik ve ta\u015f ocak\u00e7\u0131l\u0131\u011f\u0131,
\n– Bina in\u015faat hizmetleri,
\n– End\u00fcstriyel mutfak imalat\u0131,
\n– Otomotiv imalat\u0131 ve ticareti ile otomotiv sanayii i\u00e7in par\u00e7a ve aksesuar imalat\u0131,
\n– Ara\u00e7 kiralama,
\n– Depolama faaliyetleri dahil lojistik ve ula\u015f\u0131m,
\n– Sinema ve tiyatro gibi sanatsal hizmetler,
\n– Matbaac\u0131l\u0131k dahil kitap, gazete, dergi ve benzeri yay\u0131mc\u0131l\u0131k faaliyetleri,
\n– Tur operat\u00f6rleri ve seyahat acenteleri,
\n– Konaklama faaliyetleri,
\n– Lokanta, k\u0131raathane dahil yiyecek i\u00e7ecek hizmetleri,
\n– Tekstil ve konfeksiyon imalat\u0131 ve ticareti,
\n– Halkla ili\u015fkiler dahil etkinlik ve organizasyon hizmetleri,<\/p>\n

alanlar\u0131nda faaliyet g\u00f6steren m\u00fckellefler ve ana faaliyet alan\u0131 itibar\u0131yla \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131\u2019nca al\u0131nan tedbirler kapsam\u0131nda faaliyetleri k\u0131s\u0131tlanan sekt\u00f6rlerde faaliyet g\u00f6steren m\u00fckellefler a\u00e7\u0131s\u0131ndan 01.04.2020 ile 30.06.2020 tarihleri aras\u0131nda m\u00fccbir sebep oldu\u011funa h\u00fckmedilmi\u015ftir.<\/p>\n

3) Fiilen Yukar\u0131daki Sekt\u00f6rlerden Birinde Faaliyet G\u00f6steren M\u00fckellefler<\/strong><\/p>\n

Ayn\u0131 maddenin devam\u0131nda; vergi dairesi kay\u0131tlar\u0131nda ana faaliyet kodu yukar\u0131daki sekt\u00f6rlerden biri aras\u0131nda olmayan m\u00fckelleflerin, ana faaliyet alan\u0131 olarak bu sekt\u00f6rlerden birinde fiilen faaliyet g\u00f6sterdi\u011fini ispat etmesi halinde m\u00fccbir sebep uygulamas\u0131ndan yararlanabilece\u011fi belirtilmi\u015ftir.<\/p>\n

4) Sigorta Prim \u00d6deme S\u00fcrelerinin Ertelenmesi<\/strong><\/p>\n

Erteleme nedeniyle 5510 say\u0131l\u0131 Kanunun 89 uncu maddesinde belirtilen gecikme cezas\u0131 ve gecikme zamm\u0131 uygulanmayacakt\u0131r.<\/p>\n

5) 65 Ya\u015f\u0131ndan B\u00fcy\u00fck veya Kronik Rahats\u0131zl\u0131\u011fa Sahip M\u00fckellefler<\/strong><\/p>\n

Bilindi\u011fi \u00fczere COVID-19 salg\u0131n hastal\u0131\u011f\u0131yla m\u00fccadele kapsam\u0131nda, 65 ya\u015f\u0131ndan b\u00fcy\u00fck olan ki\u015filerin ve kronik rahats\u0131zl\u0131\u011fa sahip ki\u015filerin soka\u011fa \u00e7\u0131kmas\u0131 k\u0131s\u0131tlanm\u0131\u015ft\u0131r. Bu sebeple Tebli\u011fde bu ki\u015filer i\u00e7in de bir d\u00fczenleme yap\u0131lmas\u0131 zarureti do\u011fmu\u015ftur. Tebli\u011fin 5. maddesinde; 65 ya\u015f\u0131ndan b\u00fcy\u00fck m\u00fckellefler ve meslek mensuplar\u0131, kronik rahats\u0131zl\u0131\u011fa sahip m\u00fckellef ve meslek mensuplar\u0131 ile beyanname ve bildirimleri bu ki\u015filerce yap\u0131lan m\u00fckellefler, m\u00fccbir sebep kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r. Bu ki\u015filer, 22.03.2020 tarihi ile soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n kald\u0131r\u0131laca\u011f\u0131 tarihler aras\u0131nda m\u00fccbir sebep halinde say\u0131lacakt\u0131r. M\u00fccbir sebep d\u00f6neminde yap\u0131lmas\u0131 gereken beyanname\/bildirimlerin s\u00fcreleri ve bunlara istinaden tahakkuk ettirilecek vergilerin \u00f6deme s\u00fcreleri, soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n sona erece\u011fi g\u00fcn\u00fc takip eden 15. g\u00fcn\u00fcn sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.65 ya\u015f \u00fczerindeki m\u00fckelleflerin s\u00fcre uzatma i\u015flemleri, vergi daireleri taraf\u0131ndan herhangi bir talebe gerek olmaks\u0131z\u0131n kendili\u011finden yap\u0131lacakt\u0131r. Kronik rahats\u0131zl\u0131\u011f\u0131 bulunan m\u00fckelleflerin ise, bunlar i\u00e7in soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n kalkaca\u011f\u0131 g\u00fcn\u00fc takip eden 30 g\u00fcn i\u00e7inde durumlar\u0131n\u0131 kan\u0131tlayan belgeleri vergi dairesine ibraz etmeleri gerekmektedir.<\/p>","protected":false},"excerpt":{"rendered":"

Vergi Usul Kanunu ve M\u00fccbir Sebep 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun (\u201cKanun\u201d) 13. maddesinde; – Vergi \u00f6devlerinden herhangi birinin yerine getirilmesine engel olacak derecede a\u011f\u0131r kaza, a\u011f\u0131r hastal\u0131k ve tutukluluk, – Vergi \u00f6devlerinin yerine getirilmesine engel olacak yang\u0131n, yer sars\u0131nt\u0131s\u0131 ve su basmas\u0131 gibi afetler, – Ki\u015finin iradesi d\u0131\u015f\u0131nda meydana gelen mecburi kay\u0131plar, – Sahibinin […]<\/p>","protected":false},"author":1,"featured_media":7997,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-8439","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel-hukuk"],"_links":{"self":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/8439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/comments?post=8439"}],"version-history":[{"count":0,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/8439\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/media\/7997"}],"wp:attachment":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/media?parent=8439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/categories?post=8439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/tags?post=8439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}