{"id":3438,"date":"2016-07-24T12:55:32","date_gmt":"2016-07-24T09:55:32","guid":{"rendered":"http:\/\/emlaktuel.com\/?p=3438"},"modified":"2018-07-05T14:23:03","modified_gmt":"2018-07-05T11:23:03","slug":"emlak-vergisinde-gecikme-faizi-ve-ceza-alinmayacak","status":"publish","type":"post","link":"https:\/\/emlaktuel.com\/?p=3438","title":{"rendered":"Emlak vergisinde gecikme faizi ve ceza al\u0131nmayacak!"},"content":{"rendered":"<div class=\"paddinger\"><\/div>\n<p>Teklife g\u00f6re Vergi Usul Kanunu kapsam\u0131nda kendili\u011finden verilen beyannameler \u00fczerinden tarh ve tahakkuk ettirilen vergilerin tamam\u0131 ile gecikme faizi yerine hesaplanan Y\u0130-\u00dcFE tutar\u0131n\u0131n, belli bir \u00f6deme plan\u0131 kapsam\u0131nda \u00f6denmesi \u015fart\u0131yla gecikme faizi ve vergi cezalar\u0131n\u0131n tamam\u0131 al\u0131nmayacak.<\/p>\n<p>2016 y\u0131l\u0131 ve \u00f6nceki vergilendirme d\u00f6nemlerine ili\u015fkin olarak emlak vergisi bildiriminde bulunmayan veya bildirimde bulundu\u011fu halde vergisi eksik tahakkuk eden m\u00fckelleflerce bildirimde bulunulmas\u0131 ve tahakkuk eden vergi ve ta\u015f\u0131nmaz k\u00fclt\u00fcr varl\u0131klar\u0131n\u0131n korunmas\u0131na katk\u0131 pay\u0131n\u0131n tamam\u0131 ile bunlara ba\u011fl\u0131 gecikme faizi ve gecikme zamm\u0131 yerine hesaplanan Y\u0130-\u00dcFE tutar\u0131n\u0131n, belli bir \u00f6deme plan\u0131 kapsam\u0131nda \u00f6denmesi \u015fart\u0131yla bu alacaklara ba\u011fl\u0131 gecikme faizi, gecikme zamm\u0131 ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n tahsili yap\u0131lmayacak.<\/p>\n<p>M\u00fckellefler, teklifte belirlenen \u015fartlar dahilinde gelir ve kurumlar vergisi matrahlar\u0131n\u0131 art\u0131rd\u0131klar\u0131 takdirde, kendileri hakk\u0131nda art\u0131r\u0131mda bulunulan y\u0131llar i\u00e7in y\u0131ll\u0131k gelir ve kurumlar vergisi incelemesi ve bu y\u0131llara ili\u015fkin olarak bu vergi t\u00fcrleri i\u00e7in daha sonra ba\u015fka bir tarhiyat yap\u0131lmayacak.<\/p>\n<p>M\u00fckelleflerin, d\u00fczenlemede belirtilen \u015fartlar dahilinde gelir (stopaj) veya kurumlar (stopaj) vergisini art\u0131rmalar\u0131 halinde, kendileri nezdinde s\u00f6z konusu vergiyi \u00f6demeyi kabul ettikleri y\u0131llara ait vergilendirme d\u00f6nemleri ile ilgili olarak art\u0131r\u0131ma konu \u00f6demeler nedeniyle gelir (stopaj) veya kurumlar (stopaj) vergisi incelemesi ve tarhiyat\u0131 da olmayacak.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Teklife g\u00f6re Vergi Usul Kanunu kapsam\u0131nda kendili\u011finden verilen beyannameler \u00fczerinden tarh ve tahakkuk ettirilen vergilerin tamam\u0131 ile gecikme faizi yerine hesaplanan Y\u0130-\u00dcFE tutar\u0131n\u0131n, belli bir \u00f6deme plan\u0131 kapsam\u0131nda \u00f6denmesi \u015fart\u0131yla gecikme faizi ve vergi cezalar\u0131n\u0131n tamam\u0131 al\u0131nmayacak. 2016 y\u0131l\u0131 ve \u00f6nceki vergilendirme d\u00f6nemlerine ili\u015fkin olarak emlak vergisi bildiriminde bulunmayan veya bildirimde bulundu\u011fu halde vergisi eksik [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1422,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[221,1,26],"tags":[62,216,2348,11325,11118,11120,11441,217],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/3438"}],"collection":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3438"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/3438\/revisions"}],"predecessor-version":[{"id":3439,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/3438\/revisions\/3439"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/1422"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}