{"id":14529,"date":"2020-06-03T07:42:16","date_gmt":"2020-06-03T07:42:16","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=14529"},"modified":"2020-06-03T07:42:16","modified_gmt":"2020-06-03T07:42:16","slug":"mucbir-sebep-hali-kapsamindaki-65-yas-ve-ustunde-olan-bazi-mukellefler-tarafindan-sokaga-cikma-kisitlamasinin-kaldirilmasina-bagli-olarak-yerine-getirilmesi-gereken-beyan-ve-odeme-yukumlulugune-iliski","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2020\/06\/mucbir-sebep-hali-kapsamindaki-65-yas-ve-ustunde-olan-bazi-mukellefler-tarafindan-sokaga-cikma-kisitlamasinin-kaldirilmasina-bagli-olarak-yerine-getirilmesi-gereken-beyan-ve-odeme-yukumlulugune-iliski\/","title":{"rendered":"M\u00fccbir Sebep Hali Kapsam\u0131ndaki 65 Ya\u015f ve \u00dcst\u00fcnde Olan Baz\u0131 M\u00fckellefler Taraf\u0131ndan Soka\u011fa \u00c7\u0131kma K\u0131s\u0131tlamas\u0131n\u0131n Kald\u0131r\u0131lmas\u0131na Ba\u011fl\u0131 Olarak Yerine Getirilmesi Gereken Beyan ve \u00d6deme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne \u0130li\u015fkin Duyuru"},"content":{"rendered":"

\"\"<\/a>M\u00fccbir Sebep Hali 65 Ya\u015f ve \u00dcst\u00fcnde Soka\u011fa \u00c7\u0131kma K\u0131s\u0131tlamas\u0131 Bilindi\u011fi \u00fczere 518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca…\u00a0<\/p>\n

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M\u00fccbir Sebep Hali Kapsam\u0131ndaki 65 Ya\u015f ve \u00dcst\u00fcnde Olan Baz\u0131 M\u00fckellefler Taraf\u0131ndan Soka\u011fa \u00c7\u0131kma K\u0131s\u0131tlamas\u0131n\u0131n Kald\u0131r\u0131lmas\u0131na Ba\u011fl\u0131 Olarak Yerine Getirilmesi Gereken Beyan ve \u00d6deme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne \u0130li\u015fkin Duyuru<\/strong><\/p>\n

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Tarih:\u00a0
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M\u00fccbir Sebep Hali 65 Ya\u015f ve \u00dcst\u00fcnde Soka\u011fa \u00c7\u0131kma K\u0131s\u0131tlamas\u0131<\/h4>\n
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Bilindi\u011fi \u00fczere\u00a0518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi<\/a><\/strong>\u00a0ile \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca al\u0131nan tedbirler uyar\u0131nca 65 ya\u015f ve \u00fcst\u00fcnde olmas\u0131 nedeniyle soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131 kapsam\u0131na giren m\u00fckellefler ve meslek mensuplar\u0131 ile 24\/3\/2020 tarihi itibar\u0131yla ge\u00e7erli olan \u201cArac\u0131l\u0131k ve Sorumluluk S\u00f6zle\u015fmesi\u201d uyar\u0131nca beyanname\/bildirimleri bu meslek mensuplar\u0131nca verilenlerin 22\/3\/2020 ila soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131n\u0131n sona erece\u011fi tarih (bu tarihler d\u00e2hil) aras\u0131nda m\u00fccbir sebep halinde oldu\u011funun kabul edilmesi ve m\u00fccbir sebep d\u00f6nemine ili\u015fkin verilemeyen beyanname\/bildirimlerin verilme s\u00fcreleri ile bunlara istinaden tahakkuk eden vergilerin \u00f6deme s\u00fcrelerinin son g\u00fcn\u00fcn\u00fcn, soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131n\u0131n sona erece\u011fi g\u00fcn\u00fc takip eden 15 inci g\u00fcn\u00fcn sonuna kadar uzat\u0131lmas\u0131 uygun bulunmu\u015ftu.<\/p>\n

\u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131n\u0131n 29\/5\/2020 tarihli ve \u201c18 Ya\u015f Alt\u0131 ve 65 Ya\u015f \u00dczeri Ki\u015filerin Soka\u011fa \u00c7\u0131kma K\u0131s\u0131tlamas\u0131\u201d konulu Genelgesi ile daha \u00f6nce soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131 getirilen 65 ya\u015f ve \u00fczerindeki vatanda\u015flar\u0131m\u0131z aras\u0131ndaki\u00a0i\u015fletme sahibi, esnaf, t\u00fcccar, sanayici, serbest meslek sahipleri<\/b>\u00a0ile\u00a0\u00e7al\u0131\u015fanlardan<\/b>\u00a0durumlar\u0131n\u0131\u00a0aktif sigortal\u0131l\u0131klar\u0131n\u0131<\/b>\u00a0g\u00f6steren SGK hizmet belgesi, vergi kayd\u0131, \u015firket yetki belgesi, oda ve birlik kimli\u011finden biriyle belgeleyenlerin, soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131ndan muaf tutulaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

Buna g\u00f6re;<\/p>\n

\u2013 65 ya\u015f ve \u00fcst\u00fcnde olmas\u0131 nedeniyle daha \u00f6nce soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131 getirilen ve 518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin 5 ve 6 nc\u0131 maddesi kapsam\u0131nda beyanname\/bildirim verme ve \u00f6deme s\u00fcreleri ertelenen\u00a0ticari, zirai ve\/veya mesleki kazan\u00e7lar\u0131 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunan m\u00fckelleflerin\u00a0<\/b>ayn\u0131 Tebli\u011fin 4 \u00fcnc\u00fc maddesi kapsam\u0131nda bulunmayan,<\/p>\n

\u2013 65 ya\u015f ve \u00fcst\u00fcnde olmas\u0131 nedeniyle daha \u00f6nce soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131 getirilen ve s\u00f6z konusu Genel Tebli\u011fin 5 ve 6 nc\u0131 maddesi kapsam\u0131nda beyanname\/bildirim verme ve \u00f6deme s\u00fcreleri ertelenen\u00a0ticari, zirai ve\/veya mesleki kazan\u00e7lar\u0131 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefiyeti bulunmayan<\/b>\u00a0m\u00fckelleflerden\u00a0aktif sigortal\u0131 olarak \u00e7al\u0131\u015fmas\u0131 nedeniyle soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131ndan muaf tutulanlar\u0131n,<\/b><\/p>\n

\u00a0<\/div>\n

\u2013 24\/3\/2020 tarihi itibar\u0131yla ge\u00e7erli olan \u201cArac\u0131l\u0131k ve Sorumluluk S\u00f6zle\u015fmesi\u201d uyar\u0131nca\u00a0beyanname ve bildirimleri 65 ya\u015f ve \u00fcst\u00fcndeki meslek mensuplar\u0131nca verilen m\u00fckelleflerin\u00a0<\/b>s\u00f6z konusu Genel Tebli\u011fin 4 \u00fcnc\u00fc maddesi kapsam\u0131nda bulunmayan,<\/p>\n

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Genel Tebli\u011fin 5 inci maddesinde yer alan m\u00fccbir sebep d\u00f6nemine ili\u015fkin beyanname ve bildirimleri soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131n\u0131n sona erdi\u011fi 1\/6\/2020<\/b>\u00a0tarihini takip eden 15 inci g\u00fcn olan\u00a016\/6\/2020<\/b>\u00a0g\u00fcn\u00fc sonuna kadar verilecek, bu beyanname ve bildirimlere istinaden\u00a0tahakkuk eden vergiler de ayn\u0131 s\u00fcrede \u00f6denecektir.<\/b><\/div>\n<\/div>\n<\/div>\n<\/div>\n

1\/6\/2020 tarihi itibar\u0131yla verilme s\u00fcresinin son g\u00fcn\u00fcne 15 g\u00fcnden fazla g\u00fcn kalan beyanname\/bildirimlerin verilme ve bunlara istinaden tahakkuk eden vergilerin \u00f6denme s\u00fcresi olarak kanuni s\u00fcrelerin dikkate al\u0131naca\u011f\u0131 tabiidir.<\/p>\n

\u00d6te yandan 65 ya\u015f ve \u00fcst\u00fcnde olmas\u0131 nedeniyle soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131 getirilen m\u00fckelleflerden s\u00f6z konusu Genel Tebli\u011fin 3 \u00fcnc\u00fc maddesi uyar\u0131nca m\u00fccbir sebep kapsam\u0131nda olanlar, ayn\u0131 Tebli\u011fin 4 \u00fcnc\u00fc maddesiyle belirlenen beyan\/bildirim ve \u00f6deme erteleme h\u00fck\u00fcmlerinden faydaland\u0131r\u0131lacakt\u0131r.<\/p>\n

Gerek 65 ya\u015f ve \u00fcst\u00fcnde olmas\u0131 gerekse kronik rahats\u0131zl\u0131\u011f\u0131 bulunmas\u0131 nedeniyle soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131 devam eden m\u00fckelleflerin s\u00f6z konusu Genel Tebli\u011fin 5 inci maddesi kapsam\u0131ndaki m\u00fccbir sebep hali, kendileri i\u00e7in soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131n\u0131n sona erece\u011fi tarihe kadar devam edecektir.<\/p>\n

\u00d6rnek 1:\u00a0<\/b>Serbest meslek erbab\u0131 Bay (A)\u2019n\u0131n y\u0131ll\u0131k gelir vergisi, ge\u00e7ici vergi, muhtasar ve katma de\u011fer vergisi (KDV) y\u00f6n\u00fcnden m\u00fckellefiyeti bulunmakta olup, m\u00fckellef \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca al\u0131nan tedbirler uyar\u0131nca 65 ya\u015f \u00fcst\u00fcnde olmas\u0131 nedeniyle soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131 kapsam\u0131ndad\u0131r. M\u00fckellef, mesleki kazanc\u0131 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefi olmas\u0131 nedeniyle 518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin 3 ve 4 \u00fcnc\u00fc maddesi uyar\u0131nca\u00a01\/4\/2020 ila 30\/6\/2020 (bu tarihler d\u00e2hil)<\/b>\u00a0tarihleri aras\u0131nda, soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131 nedeniyle ise 5 ve 6 nc\u0131 maddesi uyar\u0131nca\u00a022\/3\/2020 tarihi ila soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n sona erdi\u011fi 1\/6\/2020 tarihleri (bu tarihler d\u00e2hil)<\/b>\u00a0aras\u0131nda m\u00fccbir sebep halindedir.<\/p>\n

\u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131n\u0131n 29\/5\/2020 tarihli ve \u201c18 Ya\u015f Alt\u0131 ve 65 Ya\u015f \u00dczeri Ki\u015filerin Soka\u011fa \u00c7\u0131kma K\u0131s\u0131tlamas\u0131\u201d konulu Genelgesi ile 1\/6\/2020 tarihi itibar\u0131yla\u00a0<\/b>soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131ndan muaf tutulmas\u0131 sonras\u0131nda m\u00fckellefin beyanname verme ve \u00f6deme tarihleri a\u015fa\u011f\u0131daki gibi olacakt\u0131r.<\/p>\n

518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin 6 nc\u0131 maddesi kapsam\u0131nda m\u00fckellefin;<\/p>\n

\u2013 2020\/\u015eubat d\u00f6nemi muhtasar (muhtasar ve prim hizmet beyannamesi d\u00e2hil) ve KDV beyannamesi,<\/p>\n

\u2013 2019 y\u0131l\u0131na ili\u015fkin y\u0131ll\u0131k gelir vergisi beyannamesi,<\/p>\n

\u2013 2020 y\u0131l\u0131 I. ge\u00e7ici vergi d\u00f6nemine ait ge\u00e7ici vergi beyannamesi<\/p>\n

16\/6\/2020 Sal\u0131 g\u00fcn\u00fc\u00a0<\/b>sonuna kadar verilecek, bu beyannamelere istinaden tahakkuk eden vergiler de ayn\u0131 s\u00fcrede \u00f6denecektir.<\/p>\n

\u00d6te yandan s\u00f6z konusu Genel Tebli\u011fin 4 \u00fcnc\u00fc maddesi kapsam\u0131nda m\u00fckellef taraf\u0131ndan\u00a027\/4\/2020,<\/b>\u00a027\/5\/2020<\/b>\u00a0ve\u00a026\/6\/2020<\/b>\u00a0tarihlerine kadar verilmesi gereken muhtasar (muhtasar ve prim hizmet beyannameleri d\u00e2hil) ve KDV beyannameleri\u00a027\/7\/2020 Pazartesi<\/b>\u00a0g\u00fcn\u00fc sonuna kadar verilecek, bu beyannamelere istinaden tahakkuk eden vergiler ise s\u0131ras\u0131yla\u00a027\/10\/2020 Sal\u0131<\/b>,\u00a027\/11\/2020 Cuma<\/b>\u00a0ve\u00a028\/12\/2020 Pazartesi<\/b>\u00a0g\u00fcn\u00fc sonuna kadar \u00f6denecektir.<\/p>\n

\u00d6rnek 2:<\/b>\u00a0Meslek mensubu Bayan (B)\u2019nin gelir vergisi, ge\u00e7ici vergi, muhtasar ve KDV y\u00f6n\u00fcnden m\u00fckellefiyeti bulunmakta olup, m\u00fckellef \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca al\u0131nan tedbirler uyar\u0131nca 65 ya\u015f \u00fcst\u00fcnde olmas\u0131 nedeniyle soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131 kapsam\u0131ndad\u0131r. M\u00fckellef, mesleki kazanc\u0131 y\u00f6n\u00fcnden gelir vergisi m\u00fckellefi olmas\u0131 nedeniyle 518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin 3 ve 4 \u00fcnc\u00fc maddesi uyar\u0131nca\u00a01\/4\/2020 ila 30\/6\/2020 (bu tarihler d\u00e2hil) tarihleri aras\u0131nda<\/b>, soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131 nedeniyle ise 5 ve 6 nc\u0131 maddesi uyar\u0131nca\u00a022\/3\/2020 tarihi ila soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n sona erdi\u011fi 1\/6\/2020 tarihleri (bu tarihler d\u00e2hil)<\/b>\u00a0aras\u0131nda m\u00fccbir sebep halindedir. Bayan (B) 24\/3\/2020 tarihi itibar\u0131yla 10 kurumlar vergisi m\u00fckellefinin kurumlar, muhtasar ve KDV beyannameleri ile Form Ba-Bs bildirimlerini elektronik ortamda g\u00f6ndermektedir. Bahse konu 10 m\u00fckellefin hi\u00e7birisi s\u00f6z konusu Tebli\u011fin 3 \u00fcnc\u00fc maddesi uyar\u0131nca m\u00fccbir sebep hali kapsam\u0131nda de\u011fildir.<\/p>\n

\u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131n\u0131n 29\/5\/2020 tarihli ve \u201c18 Ya\u015f Alt\u0131 ve 65 Ya\u015f \u00dczeri Ki\u015filerin Soka\u011fa \u00c7\u0131kma K\u0131s\u0131tlamas\u0131\u201d konulu Genelgesi ile 1\/6\/2020 tarihi itibar\u0131yla\u00a0<\/b>soka\u011fa \u00e7\u0131kma k\u0131s\u0131tlamas\u0131ndan muaf tutulmas\u0131 sonras\u0131nda meslek mensubu m\u00fckellef ile beyanname\/bildirimleri bu meslek mensubu taraf\u0131ndan verilen m\u00fckelleflerin beyanname verme ve \u00f6deme tarihleri a\u015fa\u011f\u0131daki gibi olacakt\u0131r.<\/p>\n

518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin 6 nc\u0131 maddesi kapsam\u0131nda beyanname\/bildirimleri bu meslek mensubu taraf\u0131ndan verilen 10 m\u00fckellefin;<\/p>\n

\u2013 2020\/\u015eubat, 2020\/Mart ile 2020\/Nisan d\u00f6nemi KDV ve muhtasar beyannameleri (muhtasar ve prim hizmet beyannameleri d\u00e2hil) ile ayn\u0131 d\u00f6nemlere ili\u015fkin Form Ba-Bs bildirimleri,<\/p>\n

\u2013 2020 y\u0131l\u0131 I. ge\u00e7ici vergi d\u00f6nemine ait ge\u00e7ici vergi beyannameleri,<\/p>\n

\u2013 2019 hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannameleri,<\/p>\n

16\/6\/2020 Sal\u0131 g\u00fcn\u00fc\u00a0<\/b>sonuna kadar verilecek, bu beyannamelere istinaden tahakkuk eden vergiler de ayn\u0131 s\u00fcrede \u00f6denecektir.<\/p>\n

\u00d6te yandan meslek mensubunun kendi m\u00fckellefiyetine ili\u015fkin beyanname verme ve \u00f6deme s\u00fcreleri (1) numaral\u0131 \u00f6rnekte belirtildi\u011fi \u015fekilde olacakt\u0131r.<\/p>\n

Kaynak:<\/strong>\u00a0G\u0130B<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

M\u00fccbir Sebep Hali 65 Ya\u015f ve \u00dcst\u00fcnde Soka\u011fa \u00c7\u0131kma K\u0131s\u0131tlamas\u0131 Bilindi\u011fi \u00fczere 518 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca…\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-14529","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14529","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=14529"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14529\/revisions"}],"predecessor-version":[{"id":14530,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14529\/revisions\/14530"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=14529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=14529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=14529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}