{"id":11091,"date":"2019-07-23T11:13:17","date_gmt":"2019-07-23T09:13:17","guid":{"rendered":"https:\/\/tunal-stb.de\/dakik-oedeme-yapanlar-icin-gecikme-cezalarindan-feragat-edilmesi\/"},"modified":"2023-07-21T09:36:12","modified_gmt":"2023-07-21T07:36:12","slug":"dakik-oedeme-yapanlar-icin-gecikme-cezalarindan-feragat-edilmesi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/dakik-oedeme-yapanlar-icin-gecikme-cezalarindan-feragat-edilmesi\/","title":{"rendered":"&#8220;Dakik&#8221; \u00f6deme yapanlar i\u00e7in gecikme cezalar\u0131ndan feragat edilmesi"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Tedbirli \u00f6deme yapanlar i\u00e7in gecikme zamm\u0131ndan feragat edilmesi<\/h2>\n<h3>Ge\u00e7 \u00f6deme ek \u00fccreti ne zaman ortaya \u00e7\u0131kar ve tutar nas\u0131l hesaplan\u0131r?<\/h3>\n<p>Vergi \u00f6demelerinin (\u00f6rne\u011fin gelir veya kurumlar vergisinin tahakkuku veya pe\u015fin \u00f6denmesi i\u00e7in) zaman\u0131nda \u00f6denmemesi durumunda, yaln\u0131zca zaman\u0131n ge\u00e7mesi nedeniyle &#8220;otomatik olarak&#8221; ge\u00e7 \u00f6deme ek \u00fccretleri ortaya \u00e7\u0131kar; bunlar genellikle her ay veya bunun bir k\u0131sm\u0131 i\u00e7in yuvarlanm\u0131\u015f gecikmi\u015f vergi tutar\u0131n\u0131n %1&#8217;i kadard\u0131r.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3>\u00d6demesiz d\u00f6nem nedir?<\/h3>\n<p>Vergi tutar\u0131n\u0131n <strong>banka havalesi<\/strong> yoluyla \u00f6denmesi halinde, son \u00f6deme tarihinin (pe\u015fin \u00f6demelerde genellikle ay\u0131n 10&#8217;u) sadece <strong>3 g\u00fcne<\/strong> kadar a\u015f\u0131lmas\u0131 halinde (\u00f6demesiz <strong>d\u00f6nem<\/strong> olarak adland\u0131r\u0131l\u0131r) gecikme cezas\u0131 uygulanmaz; belirleyici fakt\u00f6r, tutar\u0131n vergi dairesinin hesab\u0131na ne zaman yat\u0131r\u0131ld\u0131\u011f\u0131d\u0131r.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>\u00d6denmesi gereken vergiler i\u00e7in \u00f6zel bir \u00f6zellik ge\u00e7erlidir (\u00f6rne\u011fin, pe\u015fin KDV iadesi, gelir vergisi iadesi): Bu durumda, gecikme cezalar\u0131 beyanname verilmeden \u00f6nce de\u011ferlendirilmez.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Son \u00f6deme tarihi veya 3 g\u00fcnl\u00fck ek s\u00fcrenin sonu Cumartesi, Pazar veya resmi tatil g\u00fcn\u00fcne denk geliyorsa, ilgili son \u00f6deme tarihleri bir sonraki i\u015f g\u00fcn\u00fcne ertelenir (AO madde 108 (3) ile ba\u011flant\u0131l\u0131 olarak madde 240).<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3>Vergi dairesinin gecikme cezalar\u0131ndan k\u0131smen feragat etmesi m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/h3>\n<p>Vergi dairesi, ge\u00e7 \u00f6deme ek \u00fccretlerinin tahsil edilmesinin &#8220;hakkaniyete ayk\u0131r\u0131&#8221; olmas\u0131 halinde (k\u0131smen) bunlardan feragat edebilir (\u00a7 227 AO). Bu durum, \u00f6rne\u011fin ani bir hastal\u0131k nedeniyle \u00f6demenin zaman\u0131nda yap\u0131lamamas\u0131 veya iflas ya da ekonomik darbo\u011faz durumunda s\u00f6z konusu olabilir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Son \u00f6deme tarihinin ka\u00e7\u0131r\u0131lmas\u0131 bariz bir dikkatsizlikten kaynaklan\u0131yorsa ve vergi m\u00fckellefi aksi takdirde &#8220;dakik&#8221; bir vergi m\u00fckellefi ise, ge\u00e7 \u00f6deme ek \u00fccretlerinden feragat edilmesi de d\u00fc\u015f\u00fcn\u00fclebilir. Ancak burada, yukar\u0131da belirtilen 3 g\u00fcnl\u00fck \u00f6demesiz d\u00f6nemden &#8220;s\u00fcrekli olarak&#8221; yararlanan bir vergi m\u00fckellefinin, bu y\u00f6netmelik anlam\u0131nda dakik bir m\u00fckellef olarak kabul edilmedi\u011fine <strong>dikkat<\/strong> edilmelidir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Dolay\u0131s\u0131yla, \u00f6demenin son \u00f6deme tarihinden sonra ancak ek s\u00fcre i\u00e7inde yap\u0131lmas\u0131 halinde, herhangi bir ge\u00e7 \u00f6deme cezas\u0131 uygulanmayacakt\u0131r; ancak, ek s\u00fcrenin herhangi bir \u015fekilde kullan\u0131lmas\u0131, son \u00f6deme tarihi yaln\u0131zca bir kez a\u015f\u0131lm\u0131\u015f olsa bile, vergi m\u00fckellefinin indirimden yararlanma hakk\u0131n\u0131 azaltabilir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Tedbirli \u00f6deme yapanlar i\u00e7in gecikme zamm\u0131ndan feragat edilmesi Ge\u00e7 \u00f6deme ek \u00fccreti ne zaman ortaya \u00e7\u0131kar ve tutar nas\u0131l hesaplan\u0131r? Vergi \u00f6demelerinin (\u00f6rne\u011fin gelir veya kurumlar vergisinin tahakkuku veya pe\u015fin \u00f6denmesi i\u00e7in) zaman\u0131nda \u00f6denmemesi durumunda, yaln\u0131zca zaman\u0131n ge\u00e7mesi nedeniyle &#8220;otomatik olarak&#8221; ge\u00e7 \u00f6deme ek \u00fccretleri ortaya \u00e7\u0131kar; bunlar genellikle her ay veya bunun bir k\u0131sm\u0131...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,816],"tags":[1376,1375,1374,1373],"class_list":["post-11091","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-gec-oedeme-cezalari","tag-oedemesiz-doenem","tag-son-teslim-tarihi-kacirildi","tag-vade-tarihi","tag-vade-vergileri"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=11091"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11091\/revisions"}],"predecessor-version":[{"id":11122,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11091\/revisions\/11122"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}