{"id":910,"date":"2010-10-11T08:43:21","date_gmt":"2010-10-11T08:43:21","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=910"},"modified":"2010-10-11T08:43:21","modified_gmt":"2010-10-11T08:43:21","slug":"tahsilat-ic-genelgesi-20101","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2010\/10\/tahsilat-ic-genelgesi-20101\/","title":{"rendered":"Tahsilat \u0130\u00e7 Genelgesi (2010\/1)"},"content":{"rendered":"

\"\"<\/a><\/span><\/p>\n

6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 36\/A maddesinde d\u00fczenlenmi\u015f olan yurt d\u0131\u015f\u0131 \u00e7\u0131k\u0131\u015f tahdidine ili\u015fkin…<\/span><\/p>\n


\n<\/span><\/p>\n

<\/span><\/p>\n

T.C.<\/span><\/strong><\/p>\n

MAL\u0130YE BAKANLI\u011eI<\/span><\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/span><\/strong><\/p>\n

<\/span><\/p>\n

<\/span><\/p>\n

Say\u0131\u00a0 :<\/span><\/strong> B.07.1.G\u0130B.0.06.36-110[3676-314]-<\/span>89506<\/span><\/strong> <\/span><\/p>\n

Konu: <\/span><\/strong> <\/span><\/p>\n

<\/span><\/p>\n

<\/span><\/p>\n

TAHS\u0130LAT \u0130\u00c7 GENELGES\u0130 <\/span><\/strong><\/p>\n

SER\u0130 NO:2010\/1<\/span><\/strong><\/p>\n

<\/span><\/p>\n

<\/span><\/p>\n

……… VAL\u0130L\u0130\u011e\u0130NE<\/span><\/strong><\/p>\n

(Defterdarl\u0131k: Gelir M\u00fcd\u00fcrl\u00fc\u011f\u00fc)<\/span><\/strong><\/p>\n

<\/span><\/p>\n

……… VERG\u0130 DA\u0130RES\u0130 BA\u015eKANLI\u011eINA<\/span><\/strong><\/p>\n

<\/span><\/p>\n

<\/span><\/p>\n

Bilindi\u011fi gibi, 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 36\/A maddesinde d\u00fczenlenmi\u015f olan yurt d\u0131\u015f\u0131 \u00e7\u0131k\u0131\u015f tahdidine ili\u015fkin h\u00fck\u00fcmlerin kayna\u011f\u0131n\u0131 olu\u015fturan T\u00fcrkiye Cumhuriyeti Anayasas\u0131n\u0131n 23 \u00fcnc\u00fc maddesinin be\u015finci f\u0131kras\u0131 13.05.2010 tarih ve\u00a0 27580 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 5982 say\u0131l\u0131 T\u00fcrkiye Cumhuriyeti Anayasas\u0131n\u0131n Baz\u0131 Maddelerinde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun 3 \u00fcnc\u00fc maddesi ile <\/span>“Vatanda\u015f\u0131n yurt d\u0131\u015f\u0131na \u00e7\u0131kma h\u00fcrriyeti, ancak su\u00e7 soru\u015fturmas\u0131 veya kovu\u015fturmas\u0131 sebebiyle hakim karar\u0131na ba\u011fl\u0131 olarak s\u0131n\u0131rlanabilir.”<\/span><\/em> \u015feklinde de\u011fi\u015ftirilmi\u015ftir. <\/span><\/p>\n

S\u00f6z konusu Anayasa de\u011fi\u015fikli\u011fine ili\u015fkin halk oylamas\u0131 12.09.2010 tarihinde yap\u0131lm\u0131\u015f ve Y\u00fcksek Se\u00e7im Kurulu Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan 23.09.2010 tarih ve 27708 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan kesin sonu\u00e7lara g\u00f6re 5982 say\u0131l\u0131 Kanun halk oylamas\u0131 ile kabul edilmi\u015ftir. S\u00f6z konusu \u00a0Anayasa de\u011fi\u015fikli\u011fi halk oylamas\u0131 sonu\u00e7lar\u0131n\u0131n Resmi Gazetede ilan edildi\u011fi 23.09.2010 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/span><\/p>\n

Anayasan\u0131n “Yerle\u015fme ve seyahat h\u00fcrriyeti” ba\u015fl\u0131kl\u0131 23 \u00fcnc\u00fc maddesinde yap\u0131lan de\u011fi\u015fiklikle, vergi borcu nedeniyle m\u00fckelleflerin yurt d\u0131\u015f\u0131na \u00e7\u0131k\u0131\u015f\u0131n\u0131 engelleyen yasal d\u00fczenlemeye mesnet te\u015fkil eden <\/span>“vatanda\u015fl\u0131k \u00f6devi”<\/span><\/strong> ibaresi, yurt d\u0131\u015f\u0131na \u00e7\u0131kma h\u00fcrriyetini s\u0131n\u0131rland\u0131ran sebepler aras\u0131ndan \u00e7\u0131kar\u0131lm\u0131\u015f ve su\u00e7 soru\u015fturmas\u0131 veya kovu\u015fturmas\u0131 sebepleriyle yurt d\u0131\u015f\u0131na \u00e7\u0131kma h\u00fcrriyetinin h\u00e2kim karar\u0131yla s\u0131n\u0131rland\u0131r\u0131labilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. <\/span><\/p>\n

Buna g\u00f6re, 6183 say\u0131l\u0131 Kanunun 36\/A maddesi h\u00fckm\u00fc Anayasan\u0131n 23 \u00fcnc\u00fc maddesinin yeni be\u015finci f\u0131kras\u0131 ile z\u0131mnen ilga oldu\u011fundan, maddenin uygulama alan\u0131 kalmam\u0131\u015ft\u0131r. <\/span><\/p>\n

Bu itibarla, alacakl\u0131 tahsil dairelerince 5982 say\u0131l\u0131 Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 23.09.2010 tarihinden itibaren amme bor\u00e7lular\u0131 hakk\u0131nda 6183 say\u0131l\u0131 Kanunun 36\/A maddesi gere\u011fince yurt d\u0131\u015f\u0131 \u00e7\u0131k\u0131\u015f tahdidi tatbik edilmeyecektir. <\/span><\/p>\n

Di\u011fer taraftan 23.09.2010 tarihinden \u00f6nce amme bor\u00e7lular\u0131 hakk\u0131nda alacakl\u0131 tahsil dairelerinin talepleri \u00fczerine 6183 say\u0131l\u0131 Kanunun 36\/A maddesi gere\u011fince uygulanm\u0131\u015f olan yurt d\u0131\u015f\u0131 \u00e7\u0131k\u0131\u015f tahditlerinin ise bor\u00e7lular\u0131n ayr\u0131ca m\u00fcracaatlar\u0131 aranmaks\u0131z\u0131n kald\u0131r\u0131lmas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015f ve bu hususta \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131’na yaz\u0131lan bug\u00fcnk\u00fc tarihli yaz\u0131m\u0131zla 6183 say\u0131l\u0131 Kanunun 36\/A maddesi uyar\u0131nca uygulanm\u0131\u015f tahditlerin Bakanl\u0131k kay\u0131tlar\u0131ndan kald\u0131r\u0131lmas\u0131 istenmi\u015ftir. <\/span><\/p>\n

Bu nedenle, an\u0131lan madde h\u00fckm\u00fc uyar\u0131nca uygulanm\u0131\u015f olan yurt d\u0131\u015f\u0131 \u00e7\u0131k\u0131\u015f tahditleri ile ilgili olarak alacakl\u0131 tahsil dairelerince ayr\u0131ca bir i\u015flem yap\u0131lmas\u0131na gerek bulunmamaktad\u0131r.<\/span><\/p>\n

Ayr\u0131ca, haklar\u0131nda 6183 say\u0131l\u0131 Kanunun 36\/A maddesi gere\u011fince yurt d\u0131\u015f\u0131 \u00e7\u0131k\u0131\u015f tahdidi uygulananlarca s\u00f6z konusu i\u015flemin iptaline y\u00f6nelik olarak a\u00e7\u0131lm\u0131\u015f olan davalar, yurt d\u0131\u015f\u0131 \u00e7\u0131k\u0131\u015f tahditlerinin mevcut h\u00fckm\u00fcn z\u0131mnen ilga olmas\u0131 nedeniyle kald\u0131r\u0131lmas\u0131 ile birlikte konusuz kalacakt\u0131r. Dolay\u0131s\u0131yla, konusuz kalan s\u00f6z konusu iptal davalar\u0131n\u0131n reddi ile yarg\u0131lama giderleri ve vek\u00e2let \u00fccretlerinin kar\u015f\u0131 tarafa y\u00fckletilmesi talebini i\u00e7eren beyan dilek\u00e7elerinin ilgili mahkemelere g\u00f6nderilmesi gerekmektedir.<\/span><\/p>\n

Bilgi edinilmesi ve gere\u011finin buna g\u00f6re ifas\u0131n\u0131 rica ederim.<\/span><\/p>\n

<\/span><\/p>\n

Mehmet K\u0130LC\u0130<\/span><\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkan\u0131<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 36\/A maddesinde d\u00fczenlenmi\u015f olan yurt d\u0131\u015f\u0131 \u00e7\u0131k\u0131\u015f tahdidine ili\u015fkin…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-910","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/910","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=910"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/910\/revisions"}],"predecessor-version":[{"id":911,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/910\/revisions\/911"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=910"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}