{"id":10830,"date":"2017-06-16T10:46:20","date_gmt":"2017-06-16T10:46:20","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=10830"},"modified":"2017-06-16T10:46:20","modified_gmt":"2017-06-16T10:46:20","slug":"mali-tatil-1-20-temmuz-2017","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2017\/06\/mali-tatil-1-20-temmuz-2017\/","title":{"rendered":"Mali Tatil 1-20 Temmuz 2017"},"content":{"rendered":"<p style=\"text-align: left;\"><a href=\"http:\/\/www.alohaber.net\/wp\/2017\/02\/2017-yurt-ici-ve-yurt-disi-harcirah\/turmob\/\" rel=\"attachment wp-att-10368\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-10368\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2017\/01\/turmob.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Mali Tatil 1-20 Temmuz 2017 \u00d6ZET: 5604 say\u0131l\u0131 Mali Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re meslek mensuplar\u0131na ve y\u00fck\u00fcml\u00fclere kolayl\u0131klar..<\/p>\n<p style=\"text-align: left;\">\u00a0<\/p>\n<p style=\"text-align: left;\"><!--more--><\/p>\n<p style=\"text-align: left;\">\u00a0<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>Mali Tatil 1-20 Temmuz 2017<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">\u00a0<\/div>\n<div class=\"mom-post-meta single-post-meta\">\u00a0<\/div>\n<div class=\"entry-content\">\n<p><strong>Mali Tatil 1-20 Temmuz 2017<\/strong><\/p>\n<p><strong>\u00d6ZET: <\/strong><em><strong><a href=\"http:\/\/www.alomaliye.com\/2007\/03\/28\/mali-tatil-ihdas-edilmesi-hakkinda-kanun-5604-sayili-kanun\/\">5604 say\u0131l\u0131 Mali Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanun<\/a><\/strong> h\u00fck\u00fcmlerine g\u00f6re meslek mensuplar\u0131na ve y\u00fck\u00fcml\u00fclere kolayl\u0131klar getiren \u201cMali Tatil\u201d uygulamas\u0131, bu y\u0131l 1 Temmuz 2017 g\u00fcn\u00fc ba\u015flay\u0131p \u2013 20 Temmuz 2017 Per\u015fembe g\u00fcn\u00fc\u00a0 sona erecektir<\/em><\/p>\n<p><strong><em>2017 y\u0131l\u0131 i\u00e7in<\/em><\/strong><\/p>\n<ul>\n<li><em>Beyan s\u00fcresi 1-20 Temmuz 2017 tarihleri aras\u0131nda olan vergilere ili\u015fkin beyannamelerin verilme s\u00fcresi 27 Temmuz 2017 Per\u015fembe, bu beyannamelere g\u00f6re tahakkuk eden vergilerin \u00f6deme s\u00fcresi 28 Temmuz 2017 Cuma g\u00fcn\u00fc,<\/em><\/li>\n<li><em>Beyan s\u00fcresinin son g\u00fcn\u00fc 20 Temmuz 2017 g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren be\u015finci g\u00fcn\u00fc mesai saati bitimine kadar olan vergilere ili\u015fkin beyannamelerin verilme s\u00fcresi 25 Temmuz 2017 Sal\u0131, bu beyannamelere g\u00f6re tahakkuk eden vergilerin \u00f6deme s\u00fcresi 26 Temmuz 2017 \u00c7ar\u015famba g\u00fcn\u00fc<\/em><\/li>\n<\/ul>\n<p><em>mesai saati bitimi olacakt\u0131r.<\/em><\/p>\n<p><em>\u00d6zel t\u00fcketim vergisi, banka ve sigorta muameleleri vergisi, \u00f6zel ileti\u015fim vergisi, \u015fans oyunlar\u0131 vergisi ile g\u00fcmr\u00fck idareleri, il \u00f6zel idareleri ve belediyeler taraf\u0131ndan tarh ve\/veya tahsil edilen vergi, resim ve har\u00e7larla ilgili olarak mal\u00ee tatil uygulanmamaktad\u0131r.<\/em><\/p>\n<p>3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu h\u00fck\u00fcmlerine g\u00f6re faaliyette bulunan meslek mensuplar\u0131n\u0131n, 1-20 Temmuz g\u00fcnleri aras\u0131nda mer\u2019i mevzuata g\u00f6re yapmalar\u0131 gereken baz\u0131 vergi ve sosyal g\u00fcvenlik i\u015flemelerini 20 Temmuz tarihinden sonraya erteleyerek meslek mensuplar\u0131 ve y\u00fck\u00fcml\u00fclere kolayl\u0131klar getiren <strong>5604 say\u0131l\u0131 Mali Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanun<\/strong>,\u00a0 28\/03\/2007 tarihli ve 26476 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak ayn\u0131 g\u00fcn itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>Yasan\u0131n 1\u2019inci maddesine g\u00f6re, her y\u0131l Temmuz ay\u0131n\u0131n birinden yirmisine kadar (yirmisi dahil) mal\u00ee tatil uygulanmakta, Haziran ay\u0131n\u0131n son g\u00fcn\u00fcn\u00fcn tatil g\u00fcn\u00fc olmas\u0131 halinde ise, mali tatil, Temmuz ay\u0131n\u0131n ilk i\u015f g\u00fcn\u00fcn\u00fc takip eden g\u00fcnden ba\u015flamaktad\u0131r.<\/p>\n<p>27\/01\/2016 tarihli ve 29606 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 6661 say\u0131l\u0131 Askerlik Kanunu ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 18\u2019inci maddesi ile 5604 say\u0131l\u0131 Mal\u00ee Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanun\u2019da baz\u0131 de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Bu de\u011fi\u015fikliklere ili\u015fkin olarak 10.04.2016 tarih ve 29680 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan \u201cMali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011f (S\u0131ra No: 1)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 2)\u201d ile\u00a0 \u201c1 S\u0131ra No\u2019lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011fi\u201d nde de baz\u0131 de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Bu d\u00fczenlemeye g\u00f6re, 2017 y\u0131l\u0131nda mali tatil, 1-20 Temmuz 2017 g\u00fcnleri aras\u0131nda uygulanacakt\u0131r.<\/strong><\/p>\n<p><strong>II- YASADA YER ALAN D\u00dcZENLEMELER<\/strong><\/p>\n<p><strong>1- Vergiyle \u0130lgili D\u00fczenlemeler<\/strong><\/p>\n<p>5604 say\u0131l\u0131 Yasada, vergi ile ilgili baz\u0131 i\u015flemlerin s\u00fcresinin uzayaca\u011f\u0131, baz\u0131 i\u015flemlerin s\u00fcresinin i\u015flemeyece\u011fi ve baz\u0131 i\u015flemlerin yap\u0131lamayaca\u011f\u0131na y\u00f6nelik d\u00fczenlemeler bulunmaktad\u0131r. Bu d\u00fczenlemeler, a\u015fa\u011f\u0131daki gibidir:<\/p>\n<p><strong>1.1- S\u00fcrelerin Uzamas\u0131<\/strong><\/p>\n<p>5604 say\u0131l\u0131 Yasan\u0131n 1\u2019nci maddesine g\u00f6re, son g\u00fcn\u00fc mal\u00ee tatile rastlayan baz\u0131 s\u00fcreler, tatilin son g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren <strong>yedi g\u00fcn<\/strong> uzam\u0131\u015f say\u0131lmaktad\u0131r. Bu s\u00fcreler a\u015fa\u011f\u0131daki gibidir: (5604 say\u0131l\u0131 Yasa Md. 1\/ 2)<\/p>\n<ul>\n<li><strong>Beyanname verme s\u00fcreleri<\/strong>: Beyana dayal\u0131 tarhiyatta, kanuni s\u00fcresinde verilmesi gereken beyannamelerin verilme s\u00fcreleri.<\/li>\n<li><strong>\u0130kmalen, re\u2019sen veya idarece yap\u0131lan tarhiyatta \u00f6deme<\/strong> <strong>s\u00fcreleri<\/strong>: \u0130kmalen, re\u2019sen veya idarece yap\u0131lan tarhiyatta vadesi mal\u00ee tatile rastlayan vergi, resim ve har\u00e7lar ile vergi cezalar\u0131 ve gecikme faizlerinin \u00f6deme s\u00fcresi.<\/li>\n<\/ul>\n<ul>\n<li><strong>Uzla\u015fmaya ili\u015fkin s\u00fcreler:<\/strong> Tarh edilen vergilere ve\/veya kesilen cezalara kar\u015f\u0131 uzla\u015fma talep etme veya cezada indirim h\u00fck\u00fcmlerinden yararlanmak amac\u0131yla yap\u0131lacak ba\u015fvurulara ili\u015fkin s\u00fcreler.<\/li>\n<li><strong>Devaml\u0131 bilgi vermeye ili\u015fkin s\u00fcreler<\/strong>: Devaml\u0131 bilgi verme h\u00fck\u00fcmleri kapsam\u0131nda verilmesi gereken bilgilerin verilmesine ili\u015fkin s\u00fcreler.<\/li>\n<\/ul>\n<p>Beyana dayanan ve beyanname verme s\u00fcresi mal\u00ee tatil nedeniyle uzam\u0131\u015f olan vergilerde \u00f6deme s\u00fcresi (ayn\u0131 ay i\u00e7erisinde kalmak kayd\u0131yla), uzayan beyanname verme s\u00fcresinin son g\u00fcn\u00fcn\u00fc izleyen g\u00fcn\u00fcn mesai saati bitimine kadar uzam\u0131\u015f say\u0131lmaktad\u0131r.<\/p>\n<p>Ayr\u0131ca mal\u00ee tatilin sona erdi\u011fi g\u00fcn\u00fc izleyen be\u015f g\u00fcn i\u00e7inde biten 5604 say\u0131l\u0131 Yasa\u00a0\u00a0 kapsam\u0131ndaki kanuni ve idari s\u00fcreler, mal\u00ee tatilin son g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren be\u015finci g\u00fcn\u00fcn mesai saati bitiminde sona ermi\u015f say\u0131lmaktad\u0131r.<\/p>\n<p><strong>1.2-S\u00fcrelerin \u0130\u015flememesi:<\/strong><\/p>\n<p>A\u015fa\u011f\u0131da belirtilen s\u00fcreler mal\u00ee tatil s\u00fcresince i\u015flemez.<\/p>\n<ul>\n<li><strong><em>Muhasebe kay\u0131t s\u00fcreleri<\/em><\/strong>: Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirli s\u00fcrelerde yap\u0131lmas\u0131 gereken muhasebe kay\u0131t s\u00fcreleri,<\/li>\n<li><strong><em>Bildirim s\u00fcreleri<\/em><\/strong><\/li>\n<li><strong><em>Dava a\u00e7ma s\u00fcreleri: Vergiyle ilgili i\u015flemlere ili\u015fkin dava a\u00e7ma s\u00fcreleri<\/em><\/strong><\/li>\n<\/ul>\n<p>Belirtilen s\u00fcreler mal\u00ee tatilin bitiminden itibaren tekrar i\u015flemeye ba\u015flar.<\/p>\n<p><strong>1.3- Mali tatil s\u00fcresince yap\u0131lamayan baz\u0131 inceleme i\u015flemleri<\/strong><\/p>\n<p>Mahkeme karar\u0131 veya Cumhuriyet Savc\u0131l\u0131klar\u0131n\u0131n talebi \u00fczerine ya da Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re yap\u0131lan aramal\u0131 incelemeler <u>hari\u00e7 olmak \u00fczere<\/u>, mal\u00ee tatil s\u00fcresince inceleme amac\u0131yla defter ve belgelerin ibraz\u0131 talep edilemez, m\u00fckellefin i\u015fyerinde incelemeye ba\u015flan\u0131lmaz.<\/p>\n<p><strong>1.4- Mali tatil s\u00fcresince bilgi isteme talepleri<\/strong><\/p>\n<p>Tatil s\u00fcresince, vergi ve ceza ihbarnameleri ile mahsup taleplerine y\u00f6nelik olanlar hari\u00e7, <strong><em><u>bilgi isteme talepleri<\/u><\/em><\/strong> m\u00fckelleflere, vergi ve ceza sorumlular\u0131na bildirilmemektedir. Ancak tatil s\u00fcresi i\u00e7inde ger\u00e7ekle\u015fen tebligat i\u015flemlerinde s\u00fcre, mal\u00ee tatilin son g\u00fcn\u00fcnden itibaren i\u015flemeye ba\u015flamaktad\u0131r.<\/p>\n<p><strong>2-Sosyal G\u00fcvenlik \u0130le \u0130lgili \u0130\u015flemler<\/strong><\/p>\n<p>Mal\u00ee tatil ilan edilen d\u00f6neme rastlayan tarihlerde 5.5.1983 tarihli ve 2821 say\u0131l\u0131 Sendikalar Kanunu, 25.8.1999 tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu ve 22.5.2003 tarihli ve 4857 say\u0131l\u0131 \u0130\u015f Kanununa g\u00f6re i\u015fverenlerce yap\u0131lmas\u0131 gereken<strong><em>, i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 bildirimleri d\u0131\u015f\u0131nda kalan <\/em><\/strong>beyan, bildirim ve \u00f6demeler; 2.9.1971 tarihli ve 1479 say\u0131l\u0131 Esnaf ve Sanatk\u00e2rlar ve Di\u011fer Ba\u011f\u0131ms\u0131z \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kurumu Kanunu ile 17\/10\/1983 tarihli ve 2926 say\u0131l\u0131 Tar\u0131mda Kendi Ad\u0131na ve Hesab\u0131na \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kanununa t\u00e2bi sigortal\u0131lar\u0131n, 17\/7\/1964 tarihli ve 506 say\u0131l\u0131 Sosyal Sigortalar Kanununa t\u00e2bi i\u015fverenlerin, 17\/10\/1983 tarihli ve 2925 say\u0131l\u0131 Tar\u0131m \u0130\u015f\u00e7ileri Sosyal Sigortalar Kanununa t\u00e2bi sigortal\u0131lar\u0131n yapmakla y\u00fck\u00fcml\u00fc oldu\u011fu i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 bildirimleri d\u0131\u015f\u0131nda kalan beyan, bildirim ve \u00f6demeler, 5604 say\u0131l\u0131 Yasan\u0131n 1\u2019inci maddede belirtilen s\u00fcreler kadar ertelenir. (5604 say\u0131l\u0131 Yasa Md. 2\/ 1)<\/p>\n<p>Ancak, s\u00f6z konusu yasal d\u00fczenlemelerden bir k\u0131sm\u0131 5510 say\u0131l\u0131 Yasa ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131\u011f\u0131ndan, 5510 say\u0131l\u0131 Yasa uyar\u0131nca yap\u0131lmas\u0131 gereken i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 bildirimleri d\u0131\u015f\u0131nda kalan beyan, bildirim ve \u00f6demelerden mali tatile rastlayanlar\u0131, 5510 say\u0131l\u0131 Yasan\u0131n 104\u2019\u00fcnc\u00fc maddesi h\u00fckm\u00fc uyar\u0131nca<a href=\"http:\/\/www.alomaliye.com\/2017\/06\/16\/mali-tatil-1-20-temmuz-2017\/#_ftn1\" name=\"_ftnref1\"><sup>[1]<\/sup><\/a> 5604 say\u0131l\u0131 Yasan\u0131n 1\u2019inci maddesinde belirtilen s\u00fcreler kadar ertelenecektir.<\/p>\n<div class=\"mom_hr mom_hr_square hr_icon_left\">\u00a0<\/div>\n<p><a href=\"http:\/\/www.alomaliye.com\/2017\/06\/16\/mali-tatil-1-20-temmuz-2017\/#_ftnref1\" name=\"_ftn1\">[1]<\/a> <strong>Di\u011fer kanunlardaki at\u0131flar<\/strong><\/p>\n<p><strong>\u00a0MADDE 104-<\/strong>\u00a0<strong>(De\u011fi\u015fik birinci f\u0131kra: 17\/4\/2008-5754\/62 md.)\u00a0<\/strong>Bu Kanunla y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmayan h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla, 17\/7\/1964 tarihli ve 506 say\u0131l\u0131, 2\/9\/1971 tarihli ve 1479 say\u0131l\u0131, 17\/10\/1983 tarihli ve 2925 say\u0131l\u0131, 17\/10\/1983 tarihli ve 2926 say\u0131l\u0131 ve 8\/6\/1949 tarihli ve 5434 say\u0131l\u0131 kanunlara yap\u0131lan at\u0131flar ile ilgili mevzuat\u0131nda emeklilik, mal\u00fbll\u00fck, vazife mal\u00fbll\u00fc\u011f\u00fc ve sosyal sigorta haklar\u0131na, yard\u0131mlar\u0131na ve y\u00fck\u00fcml\u00fcl\u00fcklerine, i\u015ftirak\u00e7ili\u011fe ve sigortal\u0131l\u0131\u011fa, dul, yetim ve hak sahipli\u011fi \u015fartlar\u0131na, emekli ikramiyesine, ek \u00f6demelere, sa\u011fl\u0131k hizmetleri veya tedavi bedellerinin \u00f6denmesine ili\u015fkin yap\u0131lan at\u0131flar bu Kanunun ilgili maddelerine yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n<p>27\/7\/1967 tarihli ve 926 say\u0131l\u0131 T\u00fcrk Sil\u00e2hl\u0131 Kuvvetleri Personel Kanununda kadrosuzluk tazminat\u0131n\u0131n \u00f6denmesine ili\u015fkin T.C. Emekli Sand\u0131\u011f\u0131na yap\u0131lm\u0131\u015f olan at\u0131f ile di\u011fer kanunlarda T.C. Emekli Sand\u0131\u011f\u0131na, Sosyal Sigortalar Kurumuna, Ba\u011f-Kur\u2019a yap\u0131lm\u0131\u015f at\u0131flar Kuruma yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n<div class=\"mom_hr mom_hr_square hr_icon_left\">\u00a0<\/div>\n<p>Maliye Bakan\u0131, mal\u00ee tatil uygulamas\u0131 nedeniyle s\u00fcre verilecek i\u015f ve i\u015flemlerin <strong>kapsam\u0131<\/strong> ile mal\u00ee tatil uygulamas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir. (5604 say\u0131l\u0131 Yasa Md. 1\/ 9) Sosyal g\u00fcvenlik i\u015flemlerinin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 d\u00fczenlemeye ise \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 yetkilidir. Vergi ile ilgili i\u015flemlerde,\u00a0 Yasada Maliye Bakan\u0131na tan\u0131nan yetki, sosyal g\u00fcvenlik ile ilgili i\u015flemlerde, \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakan\u0131 taraf\u0131ndan kullan\u0131l\u0131r.<\/p>\n<p><strong>III- TEBL\u0130\u011eLERLE YAPILAN A\u00c7IKLAMA VE D\u00dcZENLEMELER<\/strong><\/p>\n<p>Yasaya y\u00f6re Maliye<strong> Bakan\u0131<\/strong>, vergi ile ilgili mal\u00ee tatil uygulamas\u0131 nedeniyle s\u00fcre verilecek i\u015f ve i\u015flemlerin kapsam\u0131 ile mal\u00ee tatil uygulamas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir. Bu yetki, sosyal g\u00fcvenlikle ilgili i\u015flemler i\u00e7in <strong>\u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131na <\/strong>verilmi\u015ftir.<\/p>\n<p>Bu yetkiye istinaden,\u00a0\u00a0 30\/7\/2007 tarih ve 26568 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan<\/p>\n<ul>\n<li>Maliye Bakanl\u0131\u011f\u0131nca \u201c1 s\u0131ra No\u2019lu Mali Tatil Uygulamas\u0131 Hakk\u0131nda Tebli\u011f\u201d ile 10.04.2016 tarih ve 29680 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan \u201cMali Tatil Uygulamas\u0131 Hakk\u0131nda Genel Tebli\u011f (S\u0131ra No: 1)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 2)\u201d<\/li>\n<li>\u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131nca da \u201c5604 say\u0131l\u0131 Mali Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanunun 2\u2019nci Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Tebli\u011f\u201d<\/li>\n<\/ul>\n<p>ile mali tatil konusunda d\u00fczenleme ve a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Bu Tebli\u011flerde yer alan d\u00fczenlemeler genel hatlar\u0131yla a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/p>\n<p><strong>1- VERG\u0130 \u0130LE \u0130LG\u0130L\u0130 \u0130\u015eLEMLER<\/strong><\/p>\n<p>Maliye Bakan\u0131na tan\u0131nan yetki \u00e7er\u00e7evesinde 1 seri No\u2019lu Tebli\u011fde<\/p>\n<ul>\n<li>Mali tatilin uygulanaca\u011f\u0131 tarihler,<\/li>\n<li>Mali tatil kapsam\u0131nda olmayan s\u00fcreler,<\/li>\n<li>Mali tatil nedeniyle uzayan s\u00fcreler,<\/li>\n<li>Mali tatil nedeniyle i\u015flemeyen s\u00fcreler,<\/li>\n<li>Mali tatil s\u00fcresince defter ve belgelerin ibraz\u0131, vergi incelemesine ba\u015flama,<\/li>\n<li>Mali tatil s\u00fcresince bilgi isteme ve tebligat i\u015flemleri,<\/li>\n<li>Mali tatilin sona erdi\u011fi g\u00fcn\u00fc izleyen yedi g\u00fcn i\u00e7inde biten kanuni ve idari s\u00fcreler,<\/li>\n<li>Beyanname verme s\u00fcresi mali tatil nedeniyle uzam\u0131\u015f olan vergilerde \u00f6deme s\u00fcresi,<\/li>\n<\/ul>\n<p>Konular\u0131nda a\u00e7\u0131klamalar yer alm\u0131\u015ft\u0131r. Ancak bu a\u00e7\u0131klamalara ilave olarak Tebli\u011fde,\u00a0\u00a0 baz\u0131 vergilerle ilgili i\u015flemlerin mali tatil kapsam\u0131na girmedi\u011fi belirtilmi\u015ftir. Buna g\u00f6re a\u015fa\u011f\u0131da belirtilen s\u00fcrelerin mali tatil nedeniyle uzamas\u0131 s\u00f6z konusu olmayacakt\u0131r.<\/p>\n<ul>\n<li><em>\u0130cra yoluyla yap\u0131lan sat\u0131\u015flarda katma de\u011fer vergisi uygulamas\u0131na y\u00f6nelik (5) No.lu katma de\u011fer vergisi beyannamesinin, 26\/4\/2014 tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (I\/B-6.2.2) b\u00f6l\u00fcm\u00fcnde belirtilen verilme ve \u00f6deme s\u00fcreleri,<\/em><\/li>\n<li><em>S\u00fcrekli beyanname vermek zorunda olanlar d\u0131\u015f\u0131ndaki resm\u00ee kurulu\u015flar taraf\u0131ndan m\u00fczayede mahallerindeki sat\u0131\u015flar dolay\u0131s\u0131yla tahsil edilen katma de\u011fer vergisinin, Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (I\/B-6.1) b\u00f6l\u00fcm\u00fcnde belirtilen \u00f6deme s\u00fcresi,<\/em><\/li>\n<li><em>18\/1\/1972 tarihli ve 1512 say\u0131l\u0131 Noterlik Kanununun 118 inci maddesine g\u00f6re noterler taraf\u0131ndan tahsil edilen damga vergisi ve har\u00e7 bedellerinin an\u0131lan Kanunun 119 uncu maddesi uyar\u0131nca ilgili vergi dairesine bildirilmesine ili\u015fkin olarak verilecek beyannameler ile s\u00fcreksiz y\u00fck\u00fcml\u00fcl\u00fck \u015feklinde de\u011ferlendirilen ve 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununa g\u00f6re verilen (1) ve (4) No.lu beyannamelerin verilme ve \u00f6deme s\u00fcreleri.<\/em><\/li>\n<\/ul>\n<p><strong>2-\u00a0 Sosyal G\u00fcvenlik \u0130le \u0130lgili \u0130\u015flemler<\/strong><\/p>\n<p>\u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131na tan\u0131nan yetki \u00e7er\u00e7evesinde ise\u00a0 \u201c5604 say\u0131l\u0131 Mali Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanunun 2\u2019nci Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Tebli\u011fde\u201d a\u015fa\u011f\u0131daki konularda a\u00e7\u0131klama ve d\u00fczenlemeler yer alm\u0131\u015ft\u0131r.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"643\"><strong><em>3. Maddede mali tatil s\u00fcresi<\/em><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"643\">4. Maddede 506 say\u0131l\u0131 Kanuna tabi i\u015fverenlerin mali tatil kapsam\u0131na giren beyan, bildirim ve \u00f6demeleri<\/p>\n<p>\u0130\u015fyeri bildirgesi y\u00f6n\u00fcnden<\/p>\n<p>Sigortal\u0131 i\u015fe giri\u015f bildirgesi y\u00f6n\u00fcnden<\/p>\n<p>Ayl\u0131k prim ve hizmet belgesi y\u00f6n\u00fcnden<\/p>\n<p>\u0130dari para cezas\u0131na itiraz ve \u00f6deme y\u00f6n\u00fcnden<\/p>\n<p>Prim \u00f6demesi y\u00f6n\u00fcnden<\/p>\n<p>Resen hesaplanan prim borcuna itiraz y\u00f6n\u00fcnden<\/p>\n<p>Asgari i\u015f\u00e7ilik uygulamas\u0131ndan kaynaklanan borcun kabul\u00fcne dair taahh\u00fctname verilmesi y\u00f6n\u00fcnden<\/p>\n<p>Asgari \u0130\u015f\u00e7ilik Tespit Komisyonunca belirlenen orana itiraz y\u00f6n\u00fcnden<\/p>\n<p>Prim bor\u00e7lar\u0131n\u0131n ertelenmesi talebi y\u00f6n\u00fcnden<\/p>\n<p>Tespit edilen i\u015fkolu kodu ile i\u015f kazas\u0131 ve meslek hastal\u0131klar\u0131 prim oran\u0131na itiraz y\u00f6n\u00fcnden<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"643\">5. Maddede 1479 say\u0131l\u0131 Esnaf ve Sanatkarlar ve Di\u011fer Ba\u011f\u0131ms\u0131z \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kurumu Kanunu ile 2926 say\u0131l\u0131 Tar\u0131mda Kendi Ad\u0131na ve Hesab\u0131na \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kanununa tabi sigortal\u0131lar\u0131n mali tatil kapsam\u0131na giren i\u015f ve i\u015flemleri<\/p>\n<p>Giri\u015f bildirgesi y\u00f6n\u00fcnden<\/p>\n<p>Sigortal\u0131l\u0131\u011f\u0131n sona ermesinin bildirilmesi y\u00f6n\u00fcnden<\/p>\n<p>Askerlik bor\u00e7lanmas\u0131 bedelinin \u00f6denmesi y\u00f6n\u00fcnden<\/p>\n<p>\u0130dari para cezas\u0131 y\u00f6n\u00fcnden<\/p>\n<p>\u0130ste\u011fe ba\u011fl\u0131 bor\u00e7lanma talebi y\u00f6n\u00fcnden<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"643\">\u00a0<\/p>\n<p>6.Maddede 25\/8\/1999 tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanuna tabi i\u015fverenlerin mali tatil kapsam\u0131na giren beyan, bildirim ve \u00f6demeleri<\/p>\n<p>\u0130\u015ften ayr\u0131lma bildirgesi y\u00f6n\u00fcnden<\/p>\n<p>\u0130dari para cezas\u0131 y\u00f6n\u00fcnden<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"643\">7. Maddede 4857 say\u0131l\u0131 \u0130\u015f Kanunu ve 2821 say\u0131l\u0131 Sendikalar Kanununa tabi i\u015fverenlerin mali tatil kapsam\u0131na giren i\u015f ve i\u015flemleri<\/td>\n<\/tr>\n<tr>\n<td width=\"643\">8. Maddede 5604 say\u0131l\u0131 Kanunun 2 nci maddesi kapsam\u0131na girmeyen i\u015f ve i\u015flemler<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>V- DAVA A\u00c7MA S\u00dcRELER\u0130 A\u00c7ISINDAN D\u0130KKATE ALINACAK HUSUSLAR<\/strong><\/p>\n<p>5064 say\u0131l\u0131 Kanunun 1\u2019inci maddesinin 3\u2019\u00fcnc\u00fc f\u0131kras\u0131nda \u201c<em>\u2026vergiyle ilgili i\u015flemlere ili\u015fkin dava a\u00e7ma s\u00fcreleri mali tatil s\u00fcresince i\u015flemez.\u201d <\/em>h\u00fckm\u00fcne yer verilmi\u015ftir. <strong>01.01.2012 tarihinden ge\u00e7erli olmak \u00fczere adli tatil s\u00fcrelerine ili\u015fkin yeni bir d\u00fczenleme yap\u0131lm\u0131\u015f olup<\/strong>, vergiye ili\u015fkin i\u015flemlerde dava a\u00e7ma s\u00fcresinin bu d\u00fczenlemeler de dikkate al\u0131narak tespit edilmesi gerekmektedir. \u015e\u00f6yle ki;<\/p>\n<p>2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 27.06.2013 tarihli ve 6494 say\u0131l\u0131 Kanunun 18\u2019inci maddesi ile de\u011fi\u015fik 61\u2019inci maddesinde;<\/p>\n<p>\u201c<em>B\u00f6lge idare, idare ve vergi mahkemeleri her y\u0131l bir eyl\u00fclde ba\u015flamak \u00fczere, <strong>yirmi temmuzdan otuz bir a\u011fustosa kadar<\/strong> \u00e7al\u0131\u015fmaya ara verirler.\u201d<\/em><\/p>\n<p>h\u00fckm\u00fcne yer verilmi\u015ftir. Yine ayn\u0131 Kanunun 8\/3\u2019\u00fcnc\u00fc maddesinde<\/p>\n<p><em>\u201cBu kanunda yaz\u0131l\u0131 s\u00fcrelerin bitmesi \u00e7al\u0131\u015fmaya ara verme zaman\u0131na rastlarsa bu s\u00fcreler, ara vermenin sona erdi\u011fi g\u00fcn\u00fc izleyen tarihten itibaren yedi g\u00fcn uzam\u0131\u015f say\u0131l\u0131r.\u201d<\/em><\/p>\n<p><em>\u00a0<\/em>h\u00fckm\u00fc mevcuttur.<\/p>\n<p>Yukar\u0131da belirtilen h\u00fck\u00fcmlerden de anla\u015f\u0131laca\u011f\u0131 \u00fczere mali tatil s\u00fcresince vergiyle ilgili i\u015flemelere ili\u015fkin dava a\u00e7ma s\u00fcresi i\u015flememektedir. Ba\u015fka bir anlat\u0131mla, i\u015flemeye ba\u015flam\u0131\u015f olan dava a\u00e7ma s\u00fcresi mali tatilin ba\u015flamas\u0131yla birlikte durmakta ve mali tatilin bitimini m\u00fcteakip s\u00fcre <strong>kald\u0131\u011f\u0131 yerden<\/strong> i\u015flemeye devam etmektedir. Buna kar\u015f\u0131l\u0131k, adli tatil s\u00fcresi i\u00e7inde dava a\u00e7ma s\u00fcresi i\u015flemekte ancak <strong>s\u00fcrenin son g\u00fcn\u00fc<\/strong> <strong>adli tatile rastlarsa<\/strong> dava a\u00e7ma s\u00fcresi 7 Eyl\u00fcl g\u00fcn\u00fc mesai saati bitimine kadar uzamaktad\u0131r.\u00a0 Sonu\u00e7 olarak, vergiyle ilgili bir i\u015flemden kaynakl\u0131 davan\u0131n a\u00e7\u0131lmas\u0131n\u0131n son g\u00fcn\u00fc mali tatile ve\/veya adli tatile denk geliyor ise dava a\u00e7ma s\u00fcresinin son g\u00fcn\u00fc 7 Eyl\u00fcl g\u00fcn\u00fc mesai saati bitimine kadar uzamaktad\u0131r. <strong>2017 y\u0131l\u0131nda bu s\u00fcre 7 Eyl\u00fcl 2017 Per\u015fembe g\u00fcn\u00fc sona ermektedir.<\/strong><\/p>\n<p>Burada dikkat edilmesi gereken bir di\u011fer husus da; mali tatil nedeniyle uzayan s\u00fcrenin dava a\u00e7ma s\u00fcresi olmas\u0131d\u0131r. Kanunda, mali tatil nedeniyle vergi yarg\u0131s\u0131na ait temyiz yahut itiraz s\u00fcrelerinin de uzayaca\u011f\u0131 y\u00f6n\u00fcnde bir h\u00fckme yer verilmemi\u015ftir. Dan\u0131\u015ftay 3. Dairesi taraf\u0131ndan <strong>mali tatilde temyiz ve itiraz s\u00fcrelerinin i\u015flemeye devam edece\u011fine, mali tatilin temyiz ve itiraz s\u00fcrelerini uzatmayaca\u011f\u0131na karar verilmi\u015ftir.<a href=\"http:\/\/www.alomaliye.com\/2017\/06\/16\/mali-tatil-1-20-temmuz-2017\/#_ftn1\" name=\"_ftnref1\"><sup>[1]<\/sup><\/a><\/strong><\/p>\n<p><a href=\"http:\/\/www.alomaliye.com\/2017\/06\/16\/mali-tatil-1-20-temmuz-2017\/#_ftnref1\" name=\"_ftn1\">[1]<\/a> Dan\u0131\u015ftay 3. Dairesinin 30.9.2009 tarih ve\u00a0 E: 2009\/4122, K: 2009\/2814 say\u0131l\u0131, 23.2.2009 tarih ve E: 2007\/3182, K:2009\/461 say\u0131l\u0131 kararlar\u0131.<\/p>\n<p><strong>VI- 2017 YILINDA UYGULAMA<\/strong><\/p>\n<p>Bu d\u00fczenlemelere g\u00f6re 2017 y\u0131l\u0131nda<\/p>\n<ul>\n<li>Beyan s\u00fcresi 1-20 Temmuz 2017 tarihleri olan vergilere ili\u015fkin beyannamelerin verilme s\u00fcresi, 27 Temmuz 2017 Per\u015fembe, bu beyannamelere g\u00f6re tahakkuk eden vergilerin \u00f6deme s\u00fcresi 28 Temmuz 2017 Cuma g\u00fcn\u00fc<\/li>\n<li>Verilme s\u00fcresinin son g\u00fcn\u00fc mali tatilin son g\u00fcn\u00fc olan 20 Temmuz 2017 g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren be\u015finci g\u00fcn\u00fc mesai saati bitimine kadar olan vergilere ili\u015fkin beyannamelerin verilme s\u00fcresi, <strong>25 Temmuz 2017 Sal\u0131<\/strong>, bu beyannamelere g\u00f6re tahakkuk eden vergilerin \u00f6deme s\u00fcresi <strong>26 Temmuz 2017 \u00c7ar\u015famba g\u00fcn\u00fc<\/strong><\/li>\n<\/ul>\n<p>mesai saati bitimi olacakt\u0131r.<\/p>\n<p>Bu durumda 21-25 Temmuz 2017 tarihleri aras\u0131nda verilmesi gereken temel baz\u0131 beyannamelere ili\u015fkin beyan ve \u00f6deme s\u00fcreleri a\u015fa\u011f\u0131daki gibi olmaktad\u0131r.<\/p>\n<table width=\"673\">\n<tbody>\n<tr>\n<td width=\"262\"><strong>BEYANNAME T\u00dcR\u00dc<\/strong><\/td>\n<td width=\"99\"><strong>\u00a0<\/strong><\/p>\n<p><strong>\u0130LK BEYAN G\u00dcN\u00dc<\/strong><\/p>\n<\/td>\n<td width=\"103\">\n<p><strong>\u0130LG\u0130L\u0130 YASADA\u00a0<\/strong><\/p>\n<p><strong>YER ALAN SON BEYAN TAR\u0130H\u0130<\/strong><\/p>\n<\/td>\n<td width=\"105\">\n<p><strong>5604 SAYILI YASAYA G\u00d6RE SON BEYAN<\/strong><\/p>\n<p><strong>G\u00dcN\u00dc<\/strong><\/p>\n<\/td>\n<td width=\"104\"><strong>\u00a0<\/strong><\/p>\n<p><strong>SON \u00d6DEME G\u00dcN\u00dc<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"262\">Haziran 2017 D\u00f6nemine Ait Katma De\u011fer Vergisinin Beyan\u0131<\/td>\n<td width=\"99\">01\/07\/2017<\/td>\n<td width=\"103\">24\/07\/2017<\/td>\n<td width=\"105\">25\/07\/2017<\/td>\n<td width=\"104\">26\/07\/2017<\/td>\n<\/tr>\n<tr>\n<td width=\"262\">Nisan-May\u0131s-Haziran 2017 D\u00f6nemine Ait Katma De\u011fer Vergisinin Beyan\u0131<\/td>\n<td width=\"99\">01\/07\/2017<\/td>\n<td width=\"103\">24\/07\/2017<\/td>\n<td width=\"105\">25\/07\/2017<\/td>\n<td width=\"104\">26\/07\/2017<\/td>\n<\/tr>\n<tr>\n<td width=\"262\">Katma Deg\u0306er Vergisi Beyannamesi (Sorumlu S\u0131fat\u0131 ile Beyan)<\/td>\n<td width=\"99\">01\/07\/2017<\/td>\n<td width=\"103\">24\/07\/2017<\/td>\n<td width=\"105\">25\/07\/2017<\/td>\n<td width=\"104\">26\/07\/2017<\/td>\n<\/tr>\n<tr>\n<td width=\"262\">Haziran 2017 D\u00f6nemine Ait GVK 94. Madde ile KVK 15. ve 30. Maddelerine G\u00f6re Yap\u0131lan Tevkifatlar\u0131n Muhtasar Beyanname ile Beyan\u0131<\/td>\n<td width=\"99\">01\/07\/2017<\/td>\n<td width=\"103\">23\/07\/2017<\/td>\n<td width=\"105\">25\/07\/2017<\/td>\n<td width=\"104\">26\/07\/2017<\/td>\n<\/tr>\n<tr>\n<td width=\"262\">Nisan-May\u0131s-Haziran 2017 D\u00f6nemine Ait Tevkifatlar\u0131n Muhtasar Beayanname ile Beyan\u0131 (GVK 98. Maddesinin 3. F\u0131kras\u0131na G\u00f6re \u00dc\u00e7er Ayl\u0131k Beyanname Verme Hakk\u0131ndan Yararlananlar \u0130\u00e7in)<\/td>\n<td width=\"99\">01\/07\/2017<\/td>\n<td width=\"103\">23\/07\/2017<\/td>\n<td width=\"105\">25\/07\/2017<\/td>\n<td width=\"104\">26\/07\/2017<\/td>\n<\/tr>\n<tr>\n<td width=\"262\">Nisan-May\u0131s-Haziran 2017 D\u00f6nemine Ait GVK 67. Madde Kapsam\u0131nda Yap\u0131lan Tevkifatlar\u0131n Muhtasar Beyanname ile Beyan\u0131<\/td>\n<td width=\"99\">01\/07\/2017<\/td>\n<td width=\"103\">23\/07\/2017<\/td>\n<td width=\"105\">25\/07\/2017<\/td>\n<td width=\"104\">26\/07\/2017<\/td>\n<\/tr>\n<tr>\n<td width=\"262\">Haziran 2017 D\u00f6nemine Ait \u0130stihkaktan Kesinti Suretiyle Tahsil Edilen Damga Vergisi ile S\u00fcrekli M\u00fckellefiyeti Bulunanlar \u0130\u00e7in Makbuz Kar\u015f\u0131l\u0131\u011f\u0131 \u00d6denmesi Gereken Damga Vergisinin Beyan\u0131<\/td>\n<td width=\"99\">01\/07\/2017<\/td>\n<td width=\"103\">23\/07\/2017<\/td>\n<td width=\"105\">25\/07\/2017<\/td>\n<td width=\"104\">26\/07\/2017<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0Kaynak: T\u00dcRMOB<\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mali Tatil 1-20 Temmuz 2017 \u00d6ZET: 5604 say\u0131l\u0131 Mali Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re meslek mensuplar\u0131na ve y\u00fck\u00fcml\u00fclere kolayl\u0131klar.. \u00a0<\/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-10830","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/10830","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=10830"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/10830\/revisions"}],"predecessor-version":[{"id":10831,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/10830\/revisions\/10831"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=10830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=10830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=10830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}