{"id":3485,"date":"2012-03-08T10:04:43","date_gmt":"2012-03-08T10:04:43","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=3485"},"modified":"2012-03-08T10:04:43","modified_gmt":"2012-03-08T10:04:43","slug":"vergi-usul-kanunu-sirkuleri52","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2012\/03\/vergi-usul-kanunu-sirkuleri52\/","title":{"rendered":"Vergi Usul Kanunu Sirk\u00fcleri\/52"},"content":{"rendered":"

\"\"<\/a>Suriye’de meydana gelen olaylardan etkilenen m\u00fckelleflerin Vergi Usul Kanununun m\u00fccbir sebep h\u00fck\u00fcmlerinden faydaland\u0131r\u0131lmas\u0131 hakk\u0131nda<\/span><\/p>\n

 <\/p>\n

<\/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

\n

 <\/p>\n

Say\u0131 :<\/span><\/strong> B.07.1.G\u0130B.0.06.28.010.07.03-4<\/span><\/p>\n

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

\u00a0<\/span><\/p>\n

VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130\/52<\/span><\/strong><\/p>\n

\u00a0<\/span><\/p>\n

\n\n\n\n\n\n\n
\u00a0Konusu<\/span><\/strong><\/td>\n:Suriye’de meydana gelen olaylardan etkilenen m\u00fckelleflerin Vergi Usul Kanununun m\u00fccbir sebep h\u00fck\u00fcmlerinden faydaland\u0131r\u0131lmas\u0131 hakk\u0131nda<\/span><\/td>\n<\/tr>\n
\u00a0Tarihi<\/span><\/strong><\/td>\n: 08.03.2012<\/span><\/td>\n<\/tr>\n
\u00a0Say\u0131s\u0131<\/span><\/strong><\/td>\n: <\/span><\/strong>VUK-52\/2012-2\/M\u00fccbir sebep-1<\/span><\/td>\n<\/tr>\n
\u00a0\u0130lgili oldu\u011fu maddeler<\/span><\/strong><\/td>\n:<\/span><\/strong> 213 Say\u0131l\u0131 Vergi Usul Kanunu Madde 13, 15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u00a0<\/span><\/p>\n

1. Giri\u015f<\/span><\/strong><\/p>\n

\u00a0<\/span><\/p>\n

Suriye’de meydana gelen olaylardan etkilenen m\u00fckelleflerin bu keyfiyeti tevsik etmeleri \u015fart\u0131yla Vergi Usul Kanununun m\u00fccbir sebep h\u00fck\u00fcmlerinden faydaland\u0131r\u0131lmas\u0131 hakk\u0131nda a\u00e7\u0131klamalar i\u015fbu sirk\u00fclerin konusunu te\u015fkil etmektedir.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

2. Suriye’de meydana gelen olaylardan etkilenen m\u00fckelleflerin m\u00fccbir sebep h\u00fck\u00fcmlerinden faydaland\u0131r\u0131lmas\u0131<\/span><\/strong><\/p>\n

\u00a0<\/span><\/p>\n

Vergi Usul Kanununun 13 \u00fcnc\u00fc maddesinde m\u00fccbir sebep h\u00e2lleri \u00f6rnek verilmek suretiyle say\u0131ld\u0131ktan sonra maddenin sonunda “gibi h\u00e2llerdir” h\u00fckm\u00fcne yer verilerek, benzeri durumlar\u0131n da bu kapsamda de\u011ferlendirilebilmesine imk\u00e2n sa\u011flanm\u0131\u015f; 15 inci maddesinde 13 \u00fcnc\u00fc maddede yaz\u0131l\u0131 m\u00fccbir sebeplerden herhangi birinin bulunmas\u0131 h\u00e2linde bu sebep ortadan kalk\u0131ncaya kadar s\u00fcrelerin i\u015flemeyece\u011fi, bu takdirde tarh zamana\u015f\u0131m\u0131n\u0131n i\u015flemeyen s\u00fcreler kadar uzayaca\u011f\u0131 bu h\u00fckm\u00fcn uygulanmas\u0131 i\u00e7in m\u00fccbir sebebin malum olmas\u0131 veya ilgililer taraf\u0131ndan ispat veya tevsik edilmesinin laz\u0131m oldu\u011fu, Maliye Bakanl\u0131\u011f\u0131n\u0131n m\u00fccbir sebep say\u0131lan h\u00e2ller nedeniyle, b\u00f6lge, il, il\u00e7e, mah\u00e2l veya afete maruz kalanlar itibar\u0131yla m\u00fccbir sebep h\u00e2li il\u00e2n etmeye ve bu s\u00fcrede vergi \u00f6devlerinden yerine getirilemeyecek olanlar\u0131 tespit etmeye yetkili oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. <\/span><\/p>\n

\u00a0<\/span><\/p>\n

Yukar\u0131da yer verilen kanun h\u00fck\u00fcmlerine istinaden, Suriye’de meydana gelen olaylar\u0131n m\u00fccbir sebep olarak de\u011ferlendirilmesi ve bu olaylardan etkilenen m\u00fckelleflerin durumunun Vergi Usul Kanununun 13 \u00fcnc\u00fc maddesi uyar\u0131nca m\u00fccbir sebep h\u00e2li olarak kabul edilmesi m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Buna g\u00f6re, bahsi ge\u00e7en olaylardan etkilenen m\u00fckelleflerin durumlar\u0131n\u0131 ispat veya tevsik eden bilgi ve vesikalarla etkilendikleri s\u00fcreyi de belirtmek suretiyle gelir\/kurumlar vergisi bak\u0131m\u0131ndan ba\u011fl\u0131 olduklar\u0131 vergi dairesine m\u00fcracaat etmeleri gerekmektedir. M\u00fckelleflerin m\u00fcracaatlar\u0131n\u0131n tetkik edilmesi neticesinde, olaylardan vergi \u00f6devlerinin yerine getirilmesine engel olacak derecede etkilendiklerinin anla\u015f\u0131lmas\u0131 h\u00e2linde, durumlar\u0131 m\u00fccbir sebep kapsam\u0131nda de\u011ferlendirilerek Vergi Usul Kanununun ilgili h\u00fck\u00fcmlerinden faydaland\u0131r\u0131lacakt\u0131r. <\/span><\/p>\n

\u00a0<\/span><\/p>\n

Duyurulur. <\/span><\/p>\n

 <\/p>\n

Mehmet \u015e\u0130M\u015eEK<\/span><\/strong><\/p>\n

Maliye Bakan\u0131<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Suriye’de meydana gelen olaylardan etkilenen m\u00fckelleflerin Vergi Usul Kanununun m\u00fccbir sebep h\u00fck\u00fcmlerinden faydaland\u0131r\u0131lmas\u0131 hakk\u0131nda  <\/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-3485","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3485","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=3485"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3485\/revisions"}],"predecessor-version":[{"id":3486,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3485\/revisions\/3486"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=3485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=3485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=3485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}