{"id":16164,"date":"2021-08-18T08:46:29","date_gmt":"2021-08-18T08:46:29","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=16164"},"modified":"2021-08-18T08:46:29","modified_gmt":"2021-08-18T08:46:29","slug":"vergilerde-pismanlikla-beyan-uygulamasi-brosuru","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/08\/vergilerde-pismanlikla-beyan-uygulamasi-brosuru\/","title":{"rendered":"Vergilerde Pi\u015fmanl\u0131kla Beyan Uygulamas\u0131 Bro\u015f\u00fcr\u00fc"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2010\/12\/ticari-kazanc-kurum-kazanci-serbest-meslek-kazanci-rehberleri-2010\/gib\/\" rel=\"attachment wp-att-1139\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Vergilerde Pi\u015fmanl\u0131kla Beyan Uygulamas\u0131 Bro\u015f\u00fcr\u00fc Bu Bro\u015f\u00fcrde; m\u00fckelleflerin pi\u015fmanl\u0131k ve \u0131slah h\u00fck\u00fcmlerinden hangi \u015fartlarla yararlanaca\u011f\u0131 ve bu uygula&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>Vergilerde Pi\u015fmanl\u0131kla Beyan Uygulamas\u0131 Bro\u015f\u00fcr\u00fc<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2021-08-17T13:42:04+03:00\">17 A\u011fustos 2021 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>Vergilerde Pi\u015fmanl\u0131kla Beyan Uygulamas\u0131 Bro\u015f\u00fcr\u00fc<\/h4>\n<p>Bu Bro\u015f\u00fcrde; m\u00fckelleflerin pi\u015fmanl\u0131k ve \u0131slah h\u00fck\u00fcmlerinden hangi \u015fartlarla yararlanaca\u011f\u0131 ve bu uygulaman\u0131n m\u00fckelleflere sa\u011flad\u0131\u011f\u0131 avantajlar ile uygulama sonu\u00e7lar\u0131 hakk\u0131nda a\u00e7\u0131klamalar yer almaktad\u0131r.<\/p>\n<p><strong>Pi\u015fmanl\u0131k ve Islah Nedir?<\/strong><\/p>\n<p>Pi\u015fmanl\u0131k ve \u0131slah, beyana dayanan vergilerde, vergi ziya\u0131 cezas\u0131n\u0131 gerektiren fiilleri i\u015fleyen m\u00fckelleflerle bunlar\u0131n i\u015fleni\u015fine i\u015ftirak eden di\u011fer ki\u015filerin kanuna ayk\u0131r\u0131 hareketlerini, vergi idaresine kendili\u011finden haber vermeleri halinde, belli \u015fartlarla vergi ziya\u0131 cezas\u0131 kesilmemesini esas alan bir uygulamad\u0131r.<\/p>\n<p>Bu d\u00fczenleme ile vergi kanunlar\u0131na ayk\u0131r\u0131 hareket etmek suretiyle vergi ziya\u0131na sebebiyet veren m\u00fckelleflere bir f\u0131rsat tan\u0131narak, belli \u015fartlarla ceza uygulamas\u0131ndan vazge\u00e7ilmektedir. Ayr\u0131ca, m\u00fckellefler vergi ziya\u0131na neden olan kanuna ayk\u0131r\u0131 eylemlerini vergi dairesine bildirmeye \u00f6zendirilerek, vergi kay\u0131p ve ka\u00e7a\u011f\u0131n\u0131n azalt\u0131lmas\u0131 ama\u00e7lanmaktad\u0131r.<\/p>\n<p>Pi\u015fmanl\u0131k \u015fartlar\u0131na uygun olarak durumu ilgili makamlara bildirenler hakk\u0131nda ka\u00e7ak\u00e7\u0131l\u0131k hakk\u0131ndaki madde h\u00fckm\u00fc de uygulanmaz.<\/p>\n<p><strong>Pi\u015fmanl\u0131k H\u00fck\u00fcmlerinden Kimler Yararlanabilir?<\/strong><\/p>\n<p>Pi\u015fmanl\u0131k h\u00fck\u00fcmlerinden, m\u00fckellefler ve vergi sorumlular\u0131 ile vergi ziya\u0131 cezas\u0131n\u0131 gerektiren fiillerin i\u015fleni\u015fine i\u015ftirak eden di\u011fer ki\u015filer yararlanabilir.<\/p>\n<p><strong>Pi\u015fmanl\u0131k ve Islah Kapsam\u0131na Giren Vergiler Hangileridir?<\/strong><\/p>\n<p>Pi\u015fmanl\u0131ktan yararlanabilmek i\u00e7in vergi ziya\u0131na neden olunan fiilin beyana dayanan bir vergiyle ilgili olmas\u0131 gerekir. Bu \u00e7er\u00e7evede;<\/p>\n<ul>\n<li>Gelir vergisi,<\/li>\n<li>Kurumlar vergisi,<\/li>\n<li>Katma de\u011fer vergisi,<\/li>\n<li>\u00d6zel t\u00fcketim vergisi,<\/li>\n<li>Banka ve sigorta muameleleri vergisi,<\/li>\n<li>Gelir stopaj vergisi,<\/li>\n<li>De\u011ferli konut vergisi,<\/li>\n<li>Veraset ve intikal vergisi,<\/li>\n<\/ul>\n<p>gibi beyana dayanan vergilerde pi\u015fmanl\u0131ktan yararlan\u0131labilir.<\/p>\n<p>Bir vergi beyannamesi verilmese bile beyana dayanan vergi ve har\u00e7lar (\u00f6rne\u011fin tapu harc\u0131) i\u00e7in de pi\u015fmanl\u0131k h\u00fck\u00fcmlerinden yararlan\u0131labilir.<\/p>\n<p><strong>Emlak vergisi ve beyana dayanmayan vergiler i\u00e7in pi\u015fmanl\u0131k ve \u0131slah h\u00fck\u00fcmleri uygulanmaz<\/strong><\/p>\n<p><strong>Pi\u015fmanl\u0131k ve Islah H\u00fck\u00fcmlerinden Yararlanman\u0131n \u015eartlar\u0131 Nelerdir?<\/strong><\/p>\n<p>Pi\u015fmanl\u0131k h\u00fck\u00fcmlerinin uygulanabilmesi i\u00e7in, vergi ziya\u0131n\u0131n do\u011fmu\u015f olmas\u0131 ve ayr\u0131ca a\u015fa\u011f\u0131daki \u015fartlar\u0131n ger\u00e7ekle\u015fmesi gerekmektedir.<\/p>\n<ul>\n<li>Kanuna ayk\u0131r\u0131 davran\u0131\u015f\u0131n, \u00fc\u00e7\u00fcnc\u00fc bir \u015fah\u0131s (muhbir) taraf\u0131ndan resmi bir makama ihbar edilmeden \u00f6nce, m\u00fckellef taraf\u0131ndan, kendili\u011finden haber verilmi\u015f olmas\u0131 (Dilek\u00e7e veya tutana\u011f\u0131n resmi kay\u0131tlara ge\u00e7irilmi\u015f olmas\u0131 \u015fartt\u0131r.),<\/li>\n<li>Haber verme dilek\u00e7esinin yetkili memurlar taraf\u0131ndan m\u00fckellef nezdinde herhangi bir vergi incelemesine ba\u015fland\u0131\u011f\u0131 veya olay\u0131n takdir komisyonuna intikal ettirildi\u011fi g\u00fcnden evvel (Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7u te\u015fkil eden fiillerin i\u015flendi\u011finin tespitinden \u00f6nce) verilmi\u015f ve resmi kay\u0131tlara ge\u00e7irilmi\u015f olmas\u0131,<\/li>\n<li>Hi\u00e7 verilmemi\u015f olan vergi beyannamelerinin m\u00fckellefin haber verme dilek\u00e7esinin verildi\u011fi tarihten ba\u015flayarak 15 (on be\u015f) g\u00fcn i\u00e7inde verilmesi,<\/li>\n<li>Eksik veya yanl\u0131\u015f yap\u0131lan vergi beyan\u0131n\u0131n m\u00fckellefin bu durumu haber verme tarihinden ba\u015flayarak 15 (on be\u015f) g\u00fcn i\u00e7inde tamamlanmas\u0131 veya d\u00fczeltilmesi,<\/li>\n<li>M\u00fckellef\u00e7e haber verilen ve \u00f6deme s\u00fcresi ge\u00e7mi\u015f bulunan vergilerin, \u00f6demenin gecikti\u011fi her ay ve kesri i\u00e7in, 6183 say\u0131l\u0131 Kanun\u2019un 51\u2019inci maddesinde belirtilen nispette uygulanacak gecikme zamm\u0131 oran\u0131nda bir zamla (pi\u015fmanl\u0131k zamm\u0131) birlikte haber verme tarihinden ba\u015flayarak 15 (on be\u015f) g\u00fcn i\u00e7inde \u00f6denmesi,<\/li>\n<\/ul>\n<p>gerekmektedir.<\/p>\n<p>\u2026<\/p>\n<p>Vergilerde Pi\u015fmanl\u0131kla Beyan Uygulamas\u0131 Bro\u015f\u00fcr\u00fc \u0130\u00e7in\u00a0<a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2021\/08\/vergilerde-pismanlik-brosuru.pdf\"><strong>T\u0131klay\u0131n\u0131z<\/strong><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Vergilerde Pi\u015fmanl\u0131kla Beyan Uygulamas\u0131 Bro\u015f\u00fcr\u00fc Bu Bro\u015f\u00fcrde; m\u00fckelleflerin pi\u015fmanl\u0131k ve \u0131slah h\u00fck\u00fcmlerinden hangi \u015fartlarla yararlanaca\u011f\u0131 ve bu uygula&#8230; &nbsp;<\/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-16164","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16164","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=16164"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16164\/revisions"}],"predecessor-version":[{"id":16165,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16164\/revisions\/16165"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}