{"id":13001,"date":"2019-01-01T11:11:39","date_gmt":"2019-01-01T11:11:39","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=13001"},"modified":"2019-01-01T11:11:39","modified_gmt":"2019-01-01T11:11:39","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-504","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2019\/01\/vergi-usul-kanunu-genel-tebligi-sira-no-504\/","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 504)"},"content":{"rendered":"

\"\"<\/a>Bu Tebli\u011fin amac\u0131, 4\/1\/1961 tarihli ve\u00a0213 say\u0131l\u0131 Vergi Usul Kanununun\u00a0104, m\u00fckerrer 115, 153\/A, 177, 232, 252, 313, 343, 352 (Kanuna Ba\u011fl\u0131 Cetvel), 353, 355, m\u00fckerrer 355 ve 370 inci maddelerinde yer al\u0131p 2018 y\u0131l\u0131nda uygulanan had ve tutarlar\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle 1\/1\/2019 tarihi itibar\u0131yla uygulanacak had ve tutarlar\u0131n belirlenmesine ili\u015fkin hususlar\u0131n a\u00e7\u0131klanmas\u0131d\u0131r.<\/p>\n

<\/p>\n

31 Aral\u0131k 2018 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a030642 (3. M\u00fckerrer)<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/strong><\/p>\n

Ama\u00e7<\/b><\/p>\n

MADDE 1 \u2013<\/b>\u00a0(1) Bu Tebli\u011fin amac\u0131, 4\/1\/1961 tarihli ve\u00a0213 say\u0131l\u0131 Vergi Usul Kanununun<\/a><\/strong>\u00a0104, m\u00fckerrer 115, 153\/A, 177, 232, 252, 313, 343, 352 (Kanuna Ba\u011fl\u0131 Cetvel), 353, 355, m\u00fckerrer 355 ve 370 inci maddelerinde yer al\u0131p 2018 y\u0131l\u0131nda uygulanan had ve tutarlar\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle 1\/1\/2019 tarihi itibar\u0131yla uygulanacak had ve tutarlar\u0131n belirlenmesine ili\u015fkin hususlar\u0131n a\u00e7\u0131klanmas\u0131d\u0131r.<\/p>\n

Yasal d\u00fczenlemeler<\/b><\/p>\n

MADDE 2 \u2013<\/b>\u00a0(1) 213 say\u0131l\u0131 Kanunun m\u00fckerrer 414 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cBu Kanunda yer alan maktu hadler ile asgari ve azami miktarlar\u0131 belirtilmi\u015f olan para ile \u00f6denecek ceza miktarlar\u0131, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak bu Kanun uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan maktu had ve miktarlar\u0131n y\u00fczde be\u015fini a\u015fmayan kesirler dikkate al\u0131nmaz. Cumhurba\u015fkan\u0131, bu suretle tespit edilen had ve miktarlar\u0131 yar\u0131s\u0131na kadar art\u0131rmaya veya indirmeye, nispi hadleri ise iki kat\u0131na kadar art\u0131rmaya veya yar\u0131s\u0131na kadar indirmeye veya tekrar kanuni seviyesine getirmeye yetkilidir.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

Yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan had ve tutarlar<\/b><\/p>\n

MADDE 3 \u2013<\/b>\u00a0(1) 213 say\u0131l\u0131 Kanunun m\u00fckerrer 414 \u00fcnc\u00fc maddesi h\u00fckm\u00fc uyar\u0131nca, ayn\u0131 Kanunun 104, m\u00fckerrer 115, 153\/A, 177, 232, 252, 313, 343, 352 (Kanuna Ba\u011fl\u0131 Cetvel), 353, 355, m\u00fckerrer 355 ve 370 inci maddelerinde yer al\u0131p 2018 y\u0131l\u0131nda uygulanan had ve tutarlar\u0131n, 2018 y\u0131l\u0131 i\u00e7in %23,73 (yirmi \u00fc\u00e7 virg\u00fcl yetmi\u015f \u00fc\u00e7) olarak tespit edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle belirlenen ve 1\/1\/2019 tarihinden itibaren uygulanacak olan had ve tutarlar ekli listede g\u00f6sterilmi\u015ftir.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n

MADDE 4 \u2013<\/b>\u00a0(1) Bu Tebli\u011f 1\/1\/2019 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/b><\/p>\n

MADDE 5 \u2013<\/b>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

Eki i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Bu Tebli\u011fin amac\u0131, 4\/1\/1961 tarihli ve\u00a0213 say\u0131l\u0131 Vergi Usul Kanununun\u00a0104, m\u00fckerrer 115, 153\/A, 177, 232, 252, 313, 343, 352 (Kanuna Ba\u011fl\u0131 Cetvel), 353, 355, m\u00fckerrer 355 ve 370 inci maddelerinde yer al\u0131p 2018 y\u0131l\u0131nda uygulanan had ve tutarlar\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle 1\/1\/2019 tarihi itibar\u0131yla uygulanacak had ve tutarlar\u0131n belirlenmesine ili\u015fkin hususlar\u0131n a\u00e7\u0131klanmas\u0131d\u0131r.<\/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-13001","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13001","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=13001"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13001\/revisions"}],"predecessor-version":[{"id":13002,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13001\/revisions\/13002"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=13001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=13001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=13001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}